The Director must prepare statements of accounts for each Council, the Director of Audit may inspect the Councils’ financial records and audit the statements, and the Chief Executive must table the audited statements and audit reports in the Legislative Council.
Provision of Municipal Services (Reorganization) Order(Cap. 552, section 11)(Enacting provision omitted—E.R. 1 of 2021) [1 January 2000](Format changes—E.R. 1 of 2021) Part I Preliminary 1. (Omitted as spent—E.R. 1 of 2021) 2. Interpretation In this Order, unless the context otherwise requires—specified date* (指明日期) means the date of publication of this Order in the Gazette. Editorial Note: * Specified date: 19 May 2000. Part II (Omitted as spent—E.R. 1 of 2021) 3. (Omitted as spent—E.R. 1 of 2021) Part III Financial Provisions 4. Definitions: Part III In this Part—a Council (市政局) means the body known as the Provisional Regional Council or the body known as the Provisional Urban Council immediately before the appointed day and accordingly references to “the Councils” (兩局) are to be construed as references to both those Councils;a statement of accounts (帳目報表) means the statement of accounts prepared under section 5(1); (E.R. 1 of 2021)Director (署長) means the Director of Accounting Services;specified period (指明期間) means the period from the 1st day of April 1999 to the 31st day of December 1999 (both dates inclusive). (E.R. 1 of 2021)(E.R. 1 of 2021) 5. Accounts of the Councils (1) The Director shall prepare in respect of each of the Councils a statement of accounts.(2) The statement of accounts of a Council shall include—(a) a statement of the receipts and payments of the Council for the specified period;(b) a statement of the assets and liabilities of the Council on the last day of the specified period; and(c) any other statements as the Director thinks fit. 6. Audit (1) The Director shall, within a period of 2 months from the specified date, transmit to the Director of Audit the statements of accounts.(2) The Director of Audit shall be entitled at any time to have access to all books of account, vouchers and other financial records of the Councils (which, by virtue of section 4(1) of the Ordinance, are vested in the Government as from the appointed day) and to require such information and explanations thereon as he thinks fit.(3) On receipt of the statements of accounts under subsection (1), the Director of Audit shall examine and audit them.(4) The Director of Audit shall, within a period of 4 months from the specified date, prepare and submit to the Chief Executive reports in respect of his examination and audit of the statements of accounts, together with—(a) copies of the statements of assets and liabilities duly certified by him; and(b) copies of the statements of receipts and payments duly certified by him. 7. Financial statements and reports to be laid before Legislative Council As soon as may be convenient after the receipt thereof, the Chief Executive shall cause to be laid on the table of the Legislative Council copies of the audited statements of accounts and of the reports of the Director of Audit submitted under section 6(4). Schedule (Omitted as spent—E.R. 1 of 2021)