CONSTITUTION AND ADMINISTRATION
The Director of Audit's report, after it has been submitted to the Governor as President of Legislative Council and laid before the council, is considered by the Public Accounts Committee. In 1992, the Director submitted two reports. The first report was tabled on April 29, covering the results of value-for-money audits completed, and the second report on November 18, covering the audit certification of the government's accounts for the preceding financial year as well as the results of value-for-money audits completed.
The director's reports on the accounts of other public bodies are submitted to the relevant authority in accordance with the legislation governing the operation of these bodies.
Foreign Relations
The Role of the British Government
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 actions of the Hong Kong Government and he has authority to give directions to the Governor of Hong Kong. In practice, however, such formal directions have not been issued in living memory, and Hong Kong conducts its affairs with a high degree of autonomy in all domestic matters.
The relationship between London and Hong Kong is also essentially one of co- operation. For example, one important task regularly undertaken by the Foreign and Commonwealth Office is to ensure that Hong Kong's interests and views (which are not always identical with those of the United Kingdom) are properly considered within the British Government machinery, particularly when new policies are being formulated by other Whitehall departments.
Hong Kong's foreign relations are constitutionally the direct responsibility of the British Government. Thus the British Government is internationally responsible for ensuring that the Hong Kong Government fulfils its obligations under the many international conventions and agreements which extend to Hong Kong as well as to the United Kingdom. But, in the day-to-day conduct of external affairs, Hong Kong in practice enjoys a considerable degree of autonomy, and full autonomy regarding trade matters. It is a contracting party to the General Agreement on Tariffs and Trade in its own right.
The Role of Political Adviser
The Political Adviser is a senior member of the British Diplomatic Service, seconded to the Hong Kong Government principally to advise the Governor and the Chief Secretary on matters concerning Hong Kong's relations with China. His office is part of the Hong Kong Government. Following extensive involvement in the Sino-British negotiations which culminated in the Joint Declaration, the Political Adviser's office, in conjunction with the Constitutional Affairs Branch, is closely involved in the work of implementing the Joint Declaration. In addition, the Political Adviser's office continues to offer advice, and, in some cases, to co-ordinate action on many other matters, notably in promoting the wide range
of contacts between Hong Kong Government departments and their counterparts in Guangdong Province, particularly in the Shenzhen Special Economic Zone.
Close and effective cross-border co-operation has developed in such diverse areas as immigration, crime, smuggling, transport, environment, customs, postal services and telecommunications. The Political Adviser's office is also one of the channels of
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