1971-HKRS28-8-38_Part05 — Page 28

Authenticated Laws 確真本香港法例 All

Powers of the Director.

(f) adequate rules and procedures have been made to ensure the proper receipt, custody, issue, sale, transfer and disposal of, or the accounting for, any stamps, securities, stores and other Government property and that such rules and procedures have been duly observed by the public officers concerned therewith.

(3) The Director shall not be required to undertake any duty which is, in his opinion, incompatible with the duties imposed on him by this or any other Ordinance.

9. (1) In the performance of his duties and the exercise of his powers under this Ordinance the Director may-

(a) authorize in writing any public officer on his behalf to conduct any inquiry, examination or audit and require such public officer to report thereon to him:

Provided that any such authority shall be subject to the concurrence of the head of the Department in which the public officer is employed:

(b) require any public officer to give such explanation, or to furnish such information, as the Director may think fit in order to enable the Director to discharge his duties; (c) without payment of any fee, cause search to be made in, and extracts to be taken from, any book, document or record in any Government Department;

(d) require any person whom he thinks it to explain any

matter relating to-

(D) the receipt. expenditure or custody of public moneys:

(ii) the receipt, custody, issue, sale, transfer or disposal of, or the accounting for, any stamps. securities, stores or other Government property; or

(iii) anything else which is, in the opinion of the Director, necessary for him to know for the due perform- ance of bis duties and the exercise of his powers under this Ordinance; and

(e) report to the Attorney General any matter which he

thinks fit.

In the performance of his duties and the exercise of his powers under this Ordinance, the Director and any public officer or other person authorized in writing by him shall have access to all records, books, vouchers, documents, cash, receipts, stamps, securities, stores and any other Government property in the posses- sion of any public officer.

(3) In the performance of his duties and the exercise of his powers under this Ordinance the Director shall not be subject to the direction or control of any other person or authority.

10. (1) The Governor may appoint ather public officers to assist the Director in the performance of his duties and the exercise of bis 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. The Accountant General shall, within the period of live months, or such longer period as the Governor may determine, after the close of each financial year, transmit to the Director-

(a) a statemem of the assets and liabilities of the

Government;

(b) an annual statement of the receipts and payments by the

Government; and

(c) such other statements as the Governor may specify from

time to time.

12. (1) On receipt of the statements referred to in section 11. the Director-›

(a) shall examine and audit the statements; and

(6) shall, within the period of seven months after the close of the financial year, or such longer period as the Governor may determine, prepare and submit to the Governor 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-

(I) a copy of the statement of assets and liabilities of the Government, duly certified by him; and

(i) a copy of the annual statement of the receipts and payments by the Government, duly certified by him. (2) Within the period of three months after the receipt of the report and certified statements from the Director under subsection (1), a copy of the report and certified statements, together with the Governor's comments on such report and certified statements shall-

(a) be laid before the Legislative Council; and

Appointment of staff of the Director.

Submission of annual accounts by the AccounI – ant General to the Director,

Examination and audit of annual state- ments by the Director and submission of report to the Governor.

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