CAP. 122 Audit
1
CAP, 122 Judit
MENT HOUSE HONG KONG.
(ii) the Land Registrar or the Registrar of Companies; { Amended 39 of 1992 s. 9; 60 of 1992 s. 4; 8 of 1993 §. 15) (ii) the Registrar of the Supreme Court in his capacity as the Registrar, the Official Adininistrator or the Master in Lunacy; (Amended 98 of 1991 s. 9, 39 of 1992 s. 9) (iv) the Official Solicitor in his capacity as the Official Solicitor or the Official Trustee, (Added 98 of 1991 s. 9. Amended 39 of 1992 s. 9; 60) of 1992 x. 4)
(v) the Official Receiver; or (Added 39 of 1992 v. 9. Anruded
60 of 1992 s. 4}
(vi) the Director of Intellectual Property in his capacity as the Registrar of Trade Marks or the Registrar of Patents; and (Added 60 of 1992 x. 4)
(c) any other moneys which the Governor may declare in writing to
be public moneys for the purposes of this Ordinance.
Appointment of Director
1) The Governor, with the prior approval of the Secretary of State, shall int a person to be the Director of Audit.
2) The public officer who, at the date of commencement of this nance, holds the office of Director of Audit in the Government shall emed to have been appointed under this section.
3) No person who is appointed under this section as the Director of I shall, while he holds that office, hold any other office of emolument under rown in right of the Government of Hong Kong.
Tenure of office of Director
1) A person who is appointed under section 3 as the Director of Audit
(a) shall hold that office during good behaviour, and
(b) may be-
(i) dismissed from that office; or
(ii) if he has not attained the normal age of retirement of public
officers, required to retire from that office,
only by order in writing by the Governor made with the prior approval of the Secretary of State.
2) Where a public officer is dismissed or required to retire from the office rector of Audit under subsection (1) a full statement of the circumstances be made at the first opportunity to the Legislative Council.
Salary of Director
1) Upon the commencement of this section the Governor shall, by order shed in the Gazette, specify the rate of the salary of the Director, and
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thereafter the Governor may, from time to time, by order published in the Gazette, increase the rate with effect from such date as shall be specified in the
order.
(2) The Director shall be entitled to a salary at the rate from time to time. specified under subsection (1).
(3) The salary payable to the Director by virtue of this section shall be charged on and paid out of the general revenue.
i Added 35 of 1979 x. 31
5.
Director's employment as public oflicer
Subject to section 4, the Director shall be employed subject to such Ordinances, Colonial Regulations, administrative rules and conditions of service as apply generally to public officers.
6.
Filling of vacancy in office of Director
When a vacancy occurs in the office of Director of Audit for any reason the Governor, with the prior approval of the Secretary of State, shall appoint another person under section 3 to hold that office.
7.
Acting appointment to office of Director
If, in the opinion of the Governor, the Director is unable to exercise his powers or perform the duties of this office during any period for any reason, the Governor shall appoint another person to act as the Director of Audit during that period.
8.
Duties of the Director
(1) The Director shall examine, inquire into and audit the accounts of alf accounting officers in respect of public moneys, stamps, securities, stores and any other Government property. ( Amended 60) of 1978 s. 2)
(2) The Director shall satisfy himself that--
(a) adequate directions and instructions have been given to ensure the due collection of public moneys and that the Ordinances relating thereto and such directions and instructions have been duly observed by the public officers concerned therewith;
(b) all issues and payments of public moneys were made in
accordance with proper authority;
(c) all payments were property chargeable and are supported by suflicient vouchers or proof of payment or otherwise properly accounted for;
{d} the rules and procedures applied to the issue and payment of public moneys are sullicient to secure an effective control over expenditure and that such rules and procedities have been duly observed by the public officers concerned therewith;
CONFIDENTIAL
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MON 06 DEC 92 09:13
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