TNAG-2877-FCO40-4149-Future-of-Hong-Kong-adaptation-of-laws-1993 — Page 20

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(e) any public moneys appropriated by the Legislative Council for a specified purpose and expended by a public officer have been expended in the due application of that purpose and in accordance with the authority under which the appropriation was made; and

(ƒ) 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.

Powers of the Director

(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;

(6) 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;

(ɗ) require any person whom he thinks fit to explain any matter

relating to--

(i) 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 performance of his duties and the exercise of his powers under this Ordinance; and (e) report to the Attorney General any matter which he thinks fit. (2) 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 hun shall have access to all records, books, vouchers, documents,

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Authonted Louse-heal ka ton. Punted and Published by the Government Pinta, Hang Kung

cash, receipts, stamps, securities, stores and any other Government property m the possession 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. Appointment of staff of the Director

(1) The Governor may appoint other public officers to assist the Director in the performance of his duties and the exercise of his 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 ollicer.

11. Submission of annual accounts by the Director

of Accounting Services to the Director

(1) The Director of Accounting Services shall, within the period of 5 months, or such longer period as the Governor may determine, after the close of each financial year, transmit to the Director-

(a) a statement of the assets and liabilities of the Government, (b) an annual statement of the receipts and payments by the

Government; (Amended 17 of 1985 s. 2)

(c) a statement of the assets and liabilities of each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); (Replored 45 of 1988 x. 21

(d) a statement of the receipts and payments by cach fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); and (Replaced 45 of 1988 s. 2)

(e) such other statements as the Governor may specify from time to

time. {Added 17 of 1985 s. 2}

(2) (Repealed 45 of 1988 s. 23

12. Examination and audit of annual statements by the

Director and submission of report to the President

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

(a) shall examine and audit the statements; and

CONFIDENTIAL

Authwized L case-lauf Edition, Punted and Published by jhia Government Printes, Hong Kong

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