### Audit Ordinance 《核數條例》

1. Short title
This Ordinance may be cited as the Audit Ordinance.

2. Interpretation
In this Ordinance, unless the context otherwise requires—
accounting officer (會計人員) means—
(a) any public officer who is entrusted with—
(i) the collection, receipt, custody, issue or payment of public moneys;
(ii) the receipt, custody, issue, sale, transfer or disposal of, or the accounting for, any stamps, securities, stores or any other Government property; or
(iii) any monetary or financial responsibilities connected with or arising from his official duties; and
(b) the head of the Department in which any such public officer is employed;

Director (署長) means the Director of Audit appointed under section 3; (Amended 19 of 1993 s. 2)
President (主席) means the President of the Legislative Council; (Added 19 of 1993 s. 2) 
public moneys (公帑) means—
(a) the general revenue; (Replaced 3 of 1983 s. 43)
(b) any moneys (other than moneys in the accounts or constituting the funds specified in column 2 of Schedule 1) which are accounted for, in whole or in part, in the books or records of account of the Director of Accounting Services; and (Replaced 32 of 2000 s. 16)
(c) any other moneys which the Governor may declare in writing to be public moneys for the purposes of this Ordinance.

3. Appointment of Director
(1) The Governor, with the prior approval of the Secretary of State, shall appoint a person to be the Director of Audit.
(2) The public officer who, at the date of commencement* of this Ordinance, holds the office of Director of Audit in the Government shall be deemed to have been appointed under this section.
(3) No person who is appointed under this section as the Director of Audit shall, while he holds that office, hold any other office of emolument under the Crown in right of the Government of Hong Kong.

Editorial Note:     * Commencement date: 10 December 1971. 

### Audit Ordinance 《核數條例》

4. Tenure of office of Director
(1) A person who is appointed under section 3 as the Director of Audit—
(a) shall hold that office during good behaviour; and
(b) may be—
(i) dismissed from that office; or
(ii) if he has not attained the normal age of retirement of public officers, required to retire from that office,
only by order in writing by the Governor made with the prior approval of the Secretary of State.
(2) Where a public officer is dismissed or required to retire from the office of Director of Audit under subsection (1) a full statement of the circumstances shall be made at the first opportunity to the Legislative Council.

4A. Salary of Director
(1) Upon the commencement# of this section the Governor shall, by order published in the Gazette, specify the rate of the salary of the Director, and thereafter the Governor may, from time to time, by order published in the Gazette, increase the rate with effect from such date as shall be specified in the order.
(2) The Director shall be entitled to a salary at the rate from time to time specified under subsection (1).
(3) The salary payable to the Director by virtue of this section shall be charged on and paid out of the general revenue.
(Added 35 of 1979 s. 2) Editorial Note:     # Commencement date: 25 May 1979. 

5. Director’s employment as public officer
Subject to section 4, the Director shall be employed subject to such Ordinances, Colonial Regulations, administrative rules and conditions of service as apply generally to public officers.

6. Filling of vacancy in office of Director
When a vacancy occurs in the office of Director of Audit for any reason the Governor, with the prior approval of the Secretary of State, shall appoint another person under section 3 to hold that office.

7. Acting appointment to office of Director
If, in the opinion of the Governor, the Director is unable to exercise his powers or perform the duties of this office during any period for any reason, the Governor shall appoint another person to act as the Director of Audit during that period.

### Audit Ordinance 《核數條例》

8. Duties of the Director
(1) The Director shall—
(a) examine, inquire into and audit the accounts of all accounting officers in respect of public moneys, stamps, securities, stores and any other Government property; and
(b) examine, inquire into and audit the accounts, statements and records kept in respect of the accounts or funds specified in column 2 of Schedule 1 by the public officers specified opposite such accounts or funds. (Replaced 32 of 2000 s. 17)
(2) The Director shall satisfy himself that—
(a) adequate directions and instructions have been given to ensure the due collection of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1 and that the Ordinances relating thereto and such directions and instructions have been duly observed by the public officers concerned therewith; (Amended 32 of 2000 s. 17)
(b) all issues and payments of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1 were made in accordance with proper authority; (Amended 32 of 2000 s. 17)
(c) all payments were properly chargeable and are supported by sufficient vouchers or proof of payment or otherwise properly accounted for;
(d) the rules and procedures applied to the issue and payment of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1 are sufficient to secure an effective control over expenditure and that such rules and procedures have been duly observed by the public officers concerned therewith; (Amended 32 of 2000 s. 17)
(e) any public moneys appropriated by the Legislative Council for a specified purpose and expended by a public officer have been expended in the due application of that purpose and in accordance with the authority under which the appropriation was made; and
(f) adequate rules and procedures have been made to ensure the proper receipt, custody, issue, sale, transfer and disposal of, or the accounting for, any stamps, securities, stores and other Government property and that such rules and procedures have been duly observed by the public officers concerned therewith.
(3) The Director shall not be required to undertake any duty which is, in his opinion, incompatible with the duties imposed on him by this or any other Ordinance.