1971-HKRS28-8-38_Part05 — Page 26

HUNG CONG

No. 66 of 1971.

I assent

M. Make

ти

Governor.

2nd December, 1971.

An Ordinance to provide for the appointment, tenure of office, duties and powers of the Director of Audit and for the audit- ing of and reporting on the public accounts and the accounts of specified persons, bodies corporate and other bodies and for matters incidental thereto or connected therewith.

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Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.

1.

This Ordinance may be cited as the Audit Ordinance 1971, and shall come into operation on a day to be appointed by the Governor by notice in the Gazette.

Short title and

Commencement.

In this Ordinance, unless the context otherwise requires Interpretation.

"accounting officer" means--

(a) any public officer who is entrusted with-

(i) the collection, receipt, custody, issue or payment of

public moneys;

(ii) the receipt, custody, issue, sale, transfer or disposal

of, or the accounting for, any stamps, securities, stores or any other Government property; or