ENG-1998 — Page 55

CONSTITUTION AND ADMINISTRATION

higher service standards in public administration. As an initiative to help organisations improve their internal complaint handling systems, The Ombudsman has completed studies into the internal complaint systems of the Housing Department, the Hong Kong Housing Society and the Correctional Services Department.

The Ombudsman Ordinance also empowers The Ombudsman to investigate complaints of non-compliance with the Code on Access to Information against government departments, including the Hong Kong Police Force and the Independent Commission Against Corruption. The code was introduced in March 1995 and gradually extended to all government departments by December 1996. The Ombudsman serves as a common independent review body for alleged breaches of the code.

The office received 9 601 enquiries and 3 895 complaints in 1998, compared with 6 887 enquiries and 2 729 complaints in 1997. The areas which attracted substantial numbers of complaints were related to errors or wrong advice/decisions; disparity in treatment or unfairness; delays; abuse of power; staff attitude; lack of response to complaints; ineffective control; negligence or omissions; faulty procedure; failure to follow procedures and selective enforcement.

The organisations receiving most complaints were the: Housing Department, Correctional Services Department, Urban Services Department, Hospital Authority, Lands Department, Hong Kong Housing Authority, Legal Aid Department, Immigration Department, Inland Revenue Department and Social Welfare Department. Most of these departments have more frequent contact with members of the public than others and the nature of services they provide also contributes to the number of complaints.

Office of the Director of Audit

The Audit Commission was formerly known as the Audit Department. The Audit Commission is established under the Basic Law, which provides that the Audit Commission shall function independently and be accountable to the Chief Executive of the HKSAR. The Audit Commission is one of Hong Kong's oldest departments. The first Auditor-General was appointed in 1844.

The Audit Ordinance, enacted in 1971, provides for the audit of the government's accounts by the Director of Audit and for the submission of his report to the President of the Legislative Council. The Director also audits the accounts of the Urban Council, the Regional Council, the Vocational Training Council, the Hong Kong Housing Authority, the ex-government hospitals under the Hospital Authority, trading funds and more than 60 statutory and non-statutory funds and other public bodies. Furthermore, the Director reviews the financial aspects of the operations of the multifarious government-subvented organisations.

The Director of Audit carries out two types of audit: regularity audits and value- for-money audits. Regularity audits are intended to provide an overall assurance of the general accuracy and propriety of the financial and accounting transactions of the government and other audited bodies. The Audit Ordinance gives the Director statutory authority for conducting regularity audits.

Value-for-money audits are intended to provide independent information, advice and assurance about the economy, efficiency and effectiveness with which any bureau

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