1964_AUDIT_ORDINANCE — Page 8

1989 Ed.]

Audit

[CAP. 122

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(i) a copy of the statement of assets

Government, duly certified by him;

s. 3)

and liabilities of the (Amended 17 of 1985

(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 him 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 Governor 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)

(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 Governor may determine, after the laying of the report and certified statements from the Director under subsection (2)(a), a copy of the report of the Public Accounts Committee of the Legislative Council shall-

(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 Governor as 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) (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 Governor

(1) The Director shall report to the Governor as President of the Legislative Council any matter which (Amended 60 of 1978 s. 4)

(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 stamps, securities, stores or any other Government property; and