TNAG-2877-FCO40-4149-Future-of-Hong-Kong-adaptation-of-laws-1993 — Page 21

CAP. 122 Audit

UUNI IDEMHAL

CAP. 122 Audit

(b) shall, within the period of 7 months after the close of the financial year, or such longer period as the Governor may determine, prepare and submit to the President of the Legislative Council a report in respect of his examination and audit of the statements and on any matter relating to the performance of his duties and the exercise of his powers under this Ordinance, together with- { Amended 60 of 1978 s. 3; 19 of 1993 s. 3j

(i) a copy of the statement of assets and liabilities of the

Government, duly certified by him; (Amended 17 of 1985 s. 3) (ii) a copy of the annual statement of the receipts and payments

by the Government, duly certified by him;

(iii) a copy of each statement of assets and liabilities transmitted to him under section 11(1)(c), duly certified by him; and (Replaced 45 of 1988 s. 3)

(iv) a copy of each statement of receipts and payments transmitted to hin under section 11(1)(d), duly certified by him. (Replaced 45 of 1988 s. 3)

(2) Within the period of 1 month, or such longer period as the President may determine, after the receipt of the report and certified statements from the Director under subsection (1), a copy of the report and certified statements shall- { Amended 49 of 1984 s. 2; 19 of 1993 s. 3)

(a) be laid before the Legislative Council; and

(b) be submitted to the Secretary of State. (Replaced 60 of 1978 s. 3) (2A) Within the period of 3 months, or such longer period as the President may determine, after the laying of the report and certified statements from the Director under subsection (2)(u), a copy of the report of the Public Accounts Committee of the Legislative Council shall- (Amended 19 of 1993 s. 3)

(a) be laid before the Legislative Council; and

(b) be submitted to the Secretary of State. { Added 49 of 1984 s. 2) (3) Without prejudice to subsections (1), (2) and (2A)— (Amended 49 of 1984 s. 2)

(a) the Director may submit to the President of the Legislative Council at any time a special report on any matter incidental to the performance of his duties or the exercise of his powers under this Ordinance; and (Amended 60 of 1978 s. 3; 19 of 1993 s. 3} (b) the procedure to be followed in respect of such report shall be in accordance with subsections (2) and (2A). (Replaced 49 of 1984 s. 2)

13. Director's report of serious irregularities

to the President

(1) The Director shall report to the President of the Legislative Council any matter which— (Amended 60 of 1978 s. 4; 19 of 1993 s. 4)

kasua a

Authorized Loosa-leaf Edition, Printed and Published by the Goverment Printer, Hong Kong

(a) constitutes, in the opinion of the Director, a serious irregularity

in the accounting for----

(i) the receipt, expenditure or custody of public moneys; or (ii) the receipt, issue, custody, sale, transfer or delivery of any starps, securities, stores or any other Government property; and (b) comes to his notice in the performance of his duties or the

exercise of his powers under this Ordinance.

(2) The procedure to be followed in respect of a report to the President under subsection (1) shall be in accordance with section 12(2) and (2A). (Replaced 49 of 1984 s. 3, Amended 19 of 1993 s. 4)

14. Audit, examination or inquiry into the accounts of

bodies corporate, etc. authorized by Ordinances

(1) Where any Ordinance empowers the Director to audit, examine or inquire into the accounts of any person, body corporate or other body, the Director-

(a) shall have in relation to such person, body corporate or other body, its members, officers and employees, the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, securities, stores and any other Government property; and

(b) may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may specify:

Provided that any suck authority to a public officer shall be subject to the concurrence of the head of the Department in which the public officer is employed.

(2) Any person, body corporate or other body whose accounts have been audited, examined or inquired into under subsection (1) may be charged such fee (if any) as may be determined under section 17(1).

15. Audit, examination or inquiry into the accounts

of persons, bodics corporate, etc. under the Governor's authority

(1) Notwithstanding that he is not empowered by any Ordinance to audit, examine or inquire into the accounts of a person, body corporate or other body, the Director may audit, examine or inquire into the records and accounts of any person, body corporate or other body if-

CONFIDENTIAL

utiurized loose-Mul Ediliari, Printed and Published by the Geveinmani Pariter, Húng Kong

Issue 5

FG.19