CONSTITUTION AND ADMINISTRATION
Public Accounts Committee
The prime concern of the Public Accounts Committee of the Legislative Council is to see that public expenditure has not been incurred for purposes other than those for which the funds were granted, that full value has been obtained for the sums expended, and that the government has not been faulty or negligent in its conduct of financial affairs.
The committee, established in 1978, is a standing committee consisting of a chairman and six members, none of whom is an ex officio member of the council. Its main function is to examine, and report on, the findings of the Director of Audit's reports on the audit of the government's annual statements of account, prepared by the Director of Accounting Services. It also examines, and reports on, matters relating to the performance of the Director of Audit's duties and the exercise of his powers under the Audit Ordinance, and on matters relating to value-for-money audits carried out by the Director of Audit. Value-for-money audits are carried out under a set of guidelines tabled in the Legislative Council in November 1986. These guidelines were agreed upon by the Public Accounts Committee and the Director of Audit, and have been accepted by the government.
The Director of Audit submits two reports to the President of the Legislative Council during the course of the year. The first, tabled in April, relates to value-for-money audits; the second, tabled in November, relates to the audit of the government's annual statements of account and also value-for-money audits. Following the tabling of the reports, the committee holds public hearings and controlling officers for different heads of public expenditure give evidence. The committee's report, based on these hearings, is tabled in the Legislative Council within three months of the submission of the Director of Audit's report to which it relates. The government's response to the committee's reports is contained in the government minute, which describes the measures taken to give effect to the committee's recommendations or reasons why these recommendations cannot be accepted. The government minute is also tabled in the Legislative Council within three months of the submission of the Public Accounts Committee's report.
Committee on Members' Interests
The Committee on Members' Interests, established by a resolution of the Legislative Council in 1991, is a standing committee consisting of a chairman and six members. It examines the arrangements for the compilation, maintenance and accessibility of the Register of Members' Interests. It also considers matters pertaining to the declaration of interests by members and matters of ethics in relation to the conduct of members in their capacity as such, and makes recommendations on matters relating to members' interests. The committee sits in public, unless the chairman otherwise orders in accordance with any decision of the committee.
Bills Committee
After a bill has been introduced into the Legislative Council, it is referred to the House Committee. The House Committee may, as it sees fit, allocate the bill to a Bills Committee for detailed scrutiny.
Any member of the Legislative Council, other than the President and ex officio members, may join a Bills Committee. The chairman is elected by the committee from among its members. Government officials and members of the public may be invited to attend such meetings. A Bills Committee may consider the principles and merits of a bill allocated to it
21