Appointment of Director,
Tenure of office of Director.
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(iii) any monetary or financial responsibilities con- nected with or arising from his official duties; and
(b) the head of the Department in which any such public
officer is employed;
"Director" means the Director of Audit appointed under section
3: and
"public moneys" means-
(a) any moneys over which the Legislative Council has the
power of appropriation;
(6) any moneys which are accounted for, in whole or in part,
in the books or records of account of
(0) the Accountant General: 1
(i) the Registrar General in his capacity as the Registrar General, the Land Officer, the Registrar of Companies, the Registrar of Trade Marks, the Registrar of Patents, the Registrar of Marriages, the Registrar of Births and Deaths, the Official Receiver, the Official Solicitor in Lunacy or the Official Trustee; or
(iii) the Registrar of the Supreme Court in his capacity as the Registrar, the Official Administrator or the Master in Lunacy; and
(c) any other moneys which the Governor may declare in writing to be public moneys for the purposes of this Ordinance.
3. (1) The Governor, with the prior approval of the Secretary of State, shall appoint a person to be the Director of Audit.
(2) The public officer who, at the date of commencemenl of this Ordinance, bolds the office of Director of Audit in the Government shall be deemed to have been appointed under this section.
(3) No person who is appointed under this section as the Director of Audit shall, while he holds that office, hold any other office of emolument under the Crown in right of the Government of Hong Kong.
4. (1) A person who is appointed under section 3 as the Director of Audit-
(a) sball bold that office during good behaviour; and (b) may be-
(1) dismissed from that office; or
(H) if he has not attained the normal age of retirement of public officers, required to retire from that office,
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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 of Director of Audit under subsection (1) a full statement of the circumstances shall be made at the first op- portunity to the Legislative Council.
5. 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. 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 appoist another person under section 3 to hold that office.
7. If, in the opinion of the Governor, the Director is unable to exercise bis 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.
#. (1) The Director shall, on behalf of the Governor. examine, inquire into and audit the accounts of all accounting officers in respect of public moneys, stamps, securities, stores and any other Government properly.
(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 properly chargeable and are supported by sufficient vouchers or proof of payment or otherwise properly accounted for;
(d) the rules and procedures applied to the issue and pay- ment of public moneys are sufficient to secure an effective control over expenditure and that such rules and proced- ures have been duly observed by the public officers concerned therewith;
(e) any public moneys appropriated by the Legislative Council for a specified purpose and expended by a public officer have been expended in the due application of that purpose and in accordance with the authority under which the appropriation was made; and
Director's employment as public officer.
Filling of vacancy in office of Director.
Acting appoint- ment to office of Director.
Duties of the Director,