### Hospital Authority Ordinance 《醫院管理局條例》

10. Accounts, audit and annual report of the Authority
(1) The Authority shall keep or cause to be kept proper accounts and proper records in relation to the accounts in respect of—
(a) the Authority; and
(b) the public hospitals.
(2) The Authority shall, as soon as practicable after the expiry of a financial year, prepare a consolidated statement of the accounts of—
(a) the Authority; and
(b) the public hospitals,
which statement shall include an income and expenditure account and a balance sheet. 
(3) The Authority shall appoint an auditor who shall, as soon as practicable, audit the accounts required under subsection (1) and the statement of accounts required under subsection (2) and shall submit a report on the statement to the Authority.
(4) The Authority shall, as soon as practicable and in any case not later than 9 months after the expiry of a financial year (or such further period as the Secretary for Health allows), furnish— (Amended L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)
(a) a report on the activities of the Authority for that year;
(b) a copy of the statement of accounts required under subsection (2) for that year; and
(c) the auditor’s report on the statement,
to the Secretary for Health who shall cause the same to be tabled in the Legislative Council. (Amended L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)

11. Director of Audit’s examination
(1) The Director of Audit may, in respect of any financial year, conduct an examination into the economy and efficiency with which the Authority has expended its resources in performing its functions and exercising its powers.
(2) Subject to subsection (3), the Director of Audit shall have a right of access at all reasonable times to all such documents as he may reasonably require for conducting an examination under this section and shall be entitled to require from any person holding or being accountable for any such document such information and explanation as he considers reasonably necessary for that purpose.
(3) Subsection (2) applies only to documents in the custody and control of the Authority.
(4) The Director of Audit may report to the President of the Legislative Council the results of an examination conducted by him under this section.
(5) Without prejudice to the power of the Director of Audit to conduct an examination under this section, this section applies to any sum of money paid by the Authority in the exercise of its power under section 5(1).

12. Exemption from taxation
The Authority shall be exempt from taxation under the Inland Revenue Ordinance (Cap. 112).

### Hospital Authority Ordinance 《醫院管理局條例》

13. Establishment of committees
(1) The Authority may establish such committees for the better performance of its functions and exercise of its powers as it thinks fit.
(2) Without prejudice to the generality of the Authority’s power to establish committees under subsection (1), the Authority may—
(a) for a particular region of Hong Kong, establish a committee, to be called a Regional Advisory Committee, to provide the Authority with advice—
(i) on the needs of that region for hospital services; and
(ii) to assist the Authority in the better performance of its functions and exercise of its powers in relation to that region; or
(b) for a particular public hospital, establish a committee, to be called a Hospital Governing Committee, to govern the public hospital in accordance with the provisions of this Ordinance and any directions of the Authority.
(3) The relevant provisions of Schedule 3 shall have effect with respect to a committee and its members.
(4) Subject to the relevant provisions of Schedule 3, the Authority—
(a) may appoint members of the Authority, and persons who are not such members, to be members of a committee; and
(b) shall appoint the chairman of a committee and determine the number of members of a committee.
(5) Part VII of the Interpretation and General Clauses Ordinance (Cap. 1) shall apply to a committee and appointments to the committee except in so far as it is inconsistent with the provisions of this Ordinance.

14. Functions and powers of committees
A committee—
(a) shall perform such functions and may exercise such powers as are—
(i) imposed or conferred on it under this Ordinance; or
(ii) delegated to it by the Authority under section 6; and
(b) may, subject to the relevant provisions of Schedule 3 and to any directions of the Authority, regulate its own procedure.

15. Chief Executive may give directions
The Chief Executive may, if he considers the public interest so requires, give directions in writing of a general or specific character to the Authority in relation to the performance of its functions or the exercise of its powers and the Authority shall comply with those directions.
(Amended 60 of 2000 s. 3)

16. Secretary for Health to consult with the Secretary for Financial Services and the Treasury before exercising certain powers
(Amended L.N. 144 of 2022)The Secretary for Health shall, before exercising any of his powers under section 5(1), 8(2) or (3) or 9(2), consult with the Secretary for Financial Services and the Treasury.
(Amended L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)

### Hospital Authority Ordinance 《醫院管理局條例》

17. Secretary for Health may obtain information
(Amended L.N. 144 of 2022)The Authority shall upon request by the Secretary for Health afford to him sufficient facilities for obtaining information with respect to the property, liabilities and activities of the Authority and shall furnish him with returns, accounts and other information and afford to him facilities for the verification of information furnished in the manner and at the times that the Secretary for Health requires.
(Amended L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)

18. Fees for hospital services
(1) A Hospital Governing Committee may, subject to any directions given to it under subsection (5), determine the fees payable for hospital services provided by the public hospital for which it is established.
(2) At any time when there is no Hospital Governing Committee established for a public hospital, the Authority may, subject to any directions given to it under subsection (6), determine the fees payable for hospital services provided by the public hospital.
(3) A Hospital Governing Committee in a determination under subsection (1), and the Authority in a determination under subsection (2), may, subject to any directions given to it under subsection (5) or (6), as the case may be, specify, either generally or specifically, the circumstances in which, and by whom, a fee for a hospital service provided by the public hospital to which the determination relates may be reduced, waived or refunded, in whole or in part.
(4) Where a Hospital Governing Committee has made a determination under subsection (1), or the Authority has made a determination under subsection (2), it shall, as soon as practicable, and subject to any directions given to it under subsection (5) or (6), as the case may be, cause the determination made by it to be published in the Gazette.
(5) The Authority may, subject to any directions given to it under subsection (6), give directions in writing of a general or specific character to a Hospital Governing Committee in relation to the exercise of its power under subsection (1) or (3), or the performance of its duty under subsection (4), and the Hospital Governing Committee shall comply with those directions.
(6) The Secretary for Health may give directions in writing of a general or specific character to the Authority in relation to the exercise of its power under subsection (2), (3) or (5), or the performance of its duty under subsection (4), and the Authority shall comply with those directions. (Amended L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)