TNAG-2877-FCO40-4149-Future-of-Hong-Kong-adaptation-of-laws-1993 — Page 18

CAP. 122 Audit

CHAPTER 122

AUDIT ORDINANCE

CONTENTS

CUNFIDENTIAL

CAP, 122 Audit

Section

1

Short title

2.

Interpretation

3.

Appaintment of Director

4.

Tenure of office of Diræcier

4A.

Salary of Director

5.

Director's employment as public officer

6.

Filling of vacancy in ollice of Director

7.

Acting appointment to ollice of Director

Dulies of the Dincter

છે.

Powers of the Director

10.

Appointment of staff of the Director

#1.

Submission of annual accourns by the Director of Accounting Services to the Director Examination and audit of annual skaletments by the Director and submission of report lo

the President

2.

13.

Director's report of serious irregularities to the President

14.

Audit, examination or muuiry into the accounts of bodies corporate, elc, authorized by

Ordinances

15.

16

==

17.

Audit, examination or inquiry into the accounts of persons, bodies corporate, ese, under

the Governor's authority

Director's vertification of accounts and repeat of accounts of bodies corporate, ele.

Fees to be determined by the Forancial Secretary

isson G

CONFIDENTIAL

Exatlısınızną konsa lual filibusty Ebarstant and 1 (Jaskoryl dig fartition sequed Prander, Hong Kasenja

CHAPTER 122

AUDIT

To provide for the appointment, tenure of office, duties and powers of the Director of Audit and for the auditing 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.

1.

Short title

[10 December 1971] F.N. The of }9"}

This Ordinance may be cited as the Audit Ordinance.

Interpretation

In this Ordinance, unless the context otherwise requires "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

(iii) any monetary or financial responsibilities connected with or

arising from his official duties; and

(b) the head of the Department in which any such public officer is

employed;

"Director" means the Director of Audit appointed under section 3;

19 of 1993 s. 2)

“President” means the President of the Legislative Council;

s. 21 "public moneys” means--

(a) the general revenue; ‹ Replaced 3 of 1933 s. 431

(Amended

(Added 19 of 1993

(b) any moneys which are accounted for, in whole or in part, in the

books or records of account of--

(i) the Director of Accounting Services;

Authoriene 1 scuso bad bela miny Pontuar arul Publishers by the Lavoreurun. Paraus Hong Kong

issue &