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Role of the Director of Audit
CONSTITUTION AND ADMINISTRATION
The audit of all the government's accounts is carried out by the Director of Audit. He also audits the accounts of the Urban Council, the Housing Authority and more than 50 statutory and non-statutory funds and other public bodies, as well as reviewing the financial aspect of the operations of the multifarious government-subvented organisations working in Hong Kong. The director's appointment, tenure of office, duties and powers are prescribed in the Audit Ordinance. To ensure his complete autonomy and independence in the exercise of his functions, the Director of Audit is not a civil servant and the ordinance provides that he shall not be subject to the direction or control of any other person or authority. It also prescribes certain safeguards against his dismissal or premature retire- ment from office.
Structure of the Executive
The Executive of the Hong Kong Government is organised into branches and departments. The branches collectively form the Government Secretariat. There are currently 12 policy branches, two resource branches and a branch with special responsibility for co-ordinating measures to implement the terms of the Sino-British Joint Declaration on the future of Hong Kong. All branches are headed by secretaries.
The policy branches whose secretaries report directly to the Chief Secretary are Administrative Services and Information, City and New Territories Administration, Security, Housing, Education and Manpower, Lands and Works, Health and Welfare, Municipal Services and Transport. The Civil Service Branch, a resource branch, and the General Duties Branch also come under the aegis of the Chief Secretary. The policy branches whose secretaries report directly to the Financial Secretary are Economic Services, Monetary Affairs, and Trade and Industry. The Finance Branch, a resource branch, is also responsible to the Financial Secretary.
The head of the Finance Branch is the Deputy Financial Secretary who, despite his title, is of the same rank and status as other secretaries.
With certain exceptions, the heads of government departments are responsible to the branch secretaries for the direction of their departments and the efficient implementation of approved government policy. The exceptions are such bodies as the Audit Department and the Independent Commission Against Corruption, whose independence is safeguarded by their director and commissioner respectively reporting directly to the Governor; the Judiciary, which is the responsibility of the Chief Justice; and the Legal Department, which is the responsibility of the Attorney General. There are currently 59 departments and agencies in this structure.
The office of the Deputy Chief Secretary was set up in October 1985 to co-ordinate the work on issues spanning the responsibilities of two or more branches and to undertake specific tasks in relation to constitutional development. Certain changes in the structure of the Secretariat have been recommended following the establishment of the Regional Council in April 1986.
Foreign Relations
The Role of the British Government and the Political Adviser
Because of Hong Kong's status as a dependent territory, the Secretary of State for Foreign and Commonwealth Affairs is constitutionally responsible to the British Parliament for the
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