CAP. 122]

Audit

[1989 Ed.

10. Appointment of staff of the Director

(1) The Governor may appoint other public officers to assist the Director in the performance of his duties and the exercise of his powers under this Ordinance.

(2) All members of the Director's staff shall be employed subject to such Ordinances, Colonial Regulations, administrative rules and conditions of service as apply generally to public officers.

(3) The Director may delegate any of his duties or powers under this Ordinance, other than the certifying and reporting of accounts, to any public officer.

11. Submission of annual accounts by the Director of Accounting Services to the Director

(1) The Director of Accounting Services shall, within the period of 5 months, or such longer period as the Governor may determine, after the close of each financial year, transmit to the Director—

(a) a statement of the assets and liabilities of the Government;

(b) an annual statement of the receipts and payments by the Government; (Amended 17 of 1985 s. 2)

(c) a statement of the assets and liabilities of each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); (Replaced 45 of 1988 s. 2)

(d) a statement of the receipts and payments by each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); and (Replaced 45 of 1988 s. 2)

(e) such other statements as the Governor may specify from time to time. (Added 17 of 1985 s. 2)

(2) (Repealed 45 of 1988 s. 2)

12. Examination and audit of annual statements by the Director and submission of report to the Governor

(1) On receipt of the statements referred to in section 11, the Director—

(a) shall examine and audit the statements; and

(b) shall, within the period of 7 months after the close of the financial year, or such longer period as the Governor may determine, prepare and submit to the Governor as President of the Legislative Council a report in respect of his examination and audit of the statements and on any matter relating to the performance of his duties and the exercise of his powers under this Ordinance, together with— (Amended 60 of 1978 s. 3)

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