TNAG-2459-FCO40-3580-Future-of-Hong-Kong-constitutional-development-administrati-1992 — Page 81

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5.

On (c) (i)

interpretation that

his

we have adopted the policy

above,

reports prepared by the Director of

Audit in respect of

examination and audit of public

accounts should be submitted to the President of LegCo within the period specified in the ordinance or such longer period determined by the Governor (qua Governor).

Thereafter, it will be the LegCo President who will be

empowered to vary the period of time specified in the

ordinance within which the report and related statements laid before Legco and submitted to the Secretary

shall be

of State.

It is also the Legco President who will be

empowered to vary the period within which the report of the Public Accounts Committee shall be laid before LegCo and submitted to the Secretary of state.

6.

As regards (c) (ii), reports prepared by the Director of Audit in respect of his examination and audit

of accounts other than public accounts (sections 14 and 15)

should be submitted to the Governor (qua Governor).

However, since the procedure thereafter will be one that

assumes that the LegCo President has a copy of the report (because the Governor and the LegCo President are one and

the same person at present which will no longer be the

case), we propose to rationalise the procedure by amending it so that the Governor, upon receipt of a report and if so

requested by the Direct Of Audit, should forthwith

authorise the

Director to transmit a copy of same to the

LegCo President to enable the latter to proceed in accordance with s.12 (2) and (2A).

DETAILED INSTRUCTIONS

7.

Based on the above approach and interpretation,

the Audit Ordinance should be amended as follows