ENG-1991 — Page 35

CONSTITUTION AND ADMINISTRATION

Public Accounts Committee

The Public Accounts Committee, established by resolution of the Legislative Council in 1978, is a standing committee consisting of a chairman and six members, none of whom is an ex-officio member of the council. Their main function is to examine and report on the findings of the Director of Audit's reports on the audit of the govern- ment's annual statements of account prepared by the Director of Accounting Services, on any matters relating to the performance of the Director of Audit's duties and the exercise of his powers under the Audit Ordinance, and on any matters relating to value-for-money audits carried out by the Director of Audit. Value-for-money audits are carried out under a set of guidelines tabled in the Legislative Council by the chairman of the Public Accounts Committee in November 1986. These guide- lines were agreed between the committee and the Director of Audit and have been accepted by the government.

The committee's prime concern is to see that public expenditure has not been incurred for purposes other than those for which the funds were granted, that full value has been obtained for the sums expended, and that the government has not been faulty or negligent in its conduct of financial affairs.

The Director of Audit submit two reports to the Governor as President of the Legislative Council during the course of the year: the first, tabled in April, relates to value-for- money audits; the second, tabled in November, relates to the audit of government's annual statements of account and also value-for-money audits. Following the tabling of the report, the committee holds public hearings and controlling officers for different heads of public expenditure give evidence. The committee's report based on these hearings is laid on the table of the Legislative Council within three months of the laying of the Director of Audit's report to which it relates. The government's response to the com- mittee's reports is contained in the government minute, which describes the measures taken to give effect to the committee's recommendations or reasons why these recom- mendations cannot be accepted. The government minute is also laid on the table of the Legislative Council within three months of the laying of the Public Accounts Committee's report.

Committee on Members' Interests

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The Committee on Members' Interests, established by resolution of the Legislative Council in 1991, is a Standing Committee consisting of a chairman and six members. It examines the arrangements for the compilation, maintenance and accessibility of the Register of Members' Interests, considers matters pertaining to the declaration of interests by members and matters of ethics in relation to the conduct of members in their capacity as such, and it makes recommendations on matters relating to members' interests. Sittings of the committee are held in public unless the chairman otherwise orders in accordance with any decision of the committee.

Select Committees

The Legislative Council may appoint select committees to consider matters or bills in depth. The purpose is to enable small groups of members to examine complex problems, usually by the taking of evidence, and to report their findings and recommendations to the council. In the last five years, however, no select committee has been formed.

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