TNAG-1357-FCO40-1798-Constitutional-development-in-Hong-Kong-1985 — Page 15

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and makes recommendations to the Finance

Committee. It also examines periodic reports

on departmental establishment;

b) Public Accounts Committee

This consists of a chairman and six members,

all Unofficials. It examines and reports on

the findings in the Director of Audit's report

on the audit of the Government's annual statements

of account and "on any matter relating to the

performance of his duties and the exercise of

his powers" under the Audit Ordinance. The

committee scrutinises whatever public expenditure

has been incurred for purposes other than those

for which the money was granted, that full value

has been obtained for the sums spent, and that

the administration has not been faulty or

negligent in its conduct of financial affairs.

The Director of Audit's Report is tabled in the

Legislative Council in November. The committee

meets in public and controlling officers of

heads of expenditure give evidence on the items

commented on in the Director's Report.

committee's report is tabled in January.

The

The

Government's response to the report is contained

in a Government Minute which describes the

measures taken to give effect to the committee's

recommendations or the reasons why acceptance

of those recommendations is not considered

appropriate.

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