XN000022-1986-11-19 — Page 5

WEDNESDAY, NOVEMBER 19, 1986

AT THE SAME TIME, HE SHOULD REPORT TO THE LEGISLATIVE COUNCIL WITH A VIEW TO FURTHER INQUIRY BY THE PUBLIC ACCOUNTS COMMITTEE.

+AS SUCH AN INVESTIGATION MAY INVOLVE CONSIDERATION OF THE METHODS BY WHICH POLICY OBJECTIVES HAVE BEEN SOUGHT, THE DIRECTOR SHOULD, IN HIS REPORT TO THE LEGISLATIVE COUNCIL ON THE MATTER IN QUESTION, NOT MAKE ANY JUDGMENT ON THE ISSUE, BUT RATHER PRESENT FACTS UPON WHICH THE PUBLIC ACCOUNTS COMITTEE MAY MAKE INQUIRY, HE SAID.

MR LEE SAID THAT, THIRDLY, THE DIRECTOR OF AUDIT MIGHT CONSIDER WHETHER POLICY OBJECTIVES AND DECISIONS HAD BEEN DETERMINED AND TAKEN WITH APPROPRIATE AUTHORITY.

FOURTHLY, HE MIGHT CONSIDER WHETHER THERE WERE SATISFACTORY ARRANGEMENTS FOR CONSIDERING ALTERNATIVE OPTIONS IN THE IMPLEMENTATION OF POLICY.

MR LEE SAID THE FIFTH FEATURE WAS THAT THE DIRECTOR OF AUDIT MIGHT CONSIDER WHETHER ESTABLISHED POLICY AIMS AND OBJECTIVES HAD BEEN CLEARLY SET OUT; WHETHER SUBSEQUENT DECISIONS ON THE IMPLEMENTATION OF POLICY WERE CONSISTENT WITH THE APPROVED AIMS AND OBJECTIVES, AND HAD BEEN TAKEN WITH PROPER AUTHORITY AT THE APPROPRIATE LEVEL AND WHETHER THE RESULTANT INSTRUCTIONS TO STAFF ACCORDED WITH THE APPROVED POLICY AIMS AND DECISIONS AND WERE CLEARLY UNDERSTOOD BY THOSE CONCERNED.

UNDER THE SIXTH FEATURE, THE DIRECTOR OF AUDIT MIGHT CONSIDER WHETHER THERE WAS CONFLICT OR POTENTIAL CONFLICT BETWEEN DIFFERENT POLICY AIMS OR OBJECTIVES, OR BETWEEN THE MEANS CHOSEN TO IMPLEMENT THEM.

THE SEVENTH FEATURE WOULD ALLOW THE DIRECTOR OF AUDIT TO CONSIDER HOW FAR, AND HOW EFFECTIVELY, POLICY AIMS AND OBJECTIVES HAD BEEN TRANSLATED INTO OPERATIONAL TARGETS AND MEASURES OF PERFORMANCE.

+FINALLY, HE MAY ALSO BE ENTITLED TO EXERCISE THE POWERS GIVEN TO HIM UNDER SECTION 9 OF THE AUDIT ORDINANCE, MR LEE ADDED.

SPEAKING IN HIS CAPACITY OF ACTING CHIEF SECRETARY, THE HON PIERS JACOBS SAID THE GOVERNMENT SUPPORTED THE VIEWS AND RECOMMENDATIONS OF THE PUBLIC ACCOUNTS COMMITTEE.

THE DIRECTOR OF AUDIT CONSIDERED THAT THE BOUNDARIES OF HIS REMIT IN RELATION TO VALUE FOR MONEY STUDIES WERE NOW ADEQUATELY DEFINED, HE ADDED.

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