### Vocational Training Council Ordinance 《職業訓練局條例》

14. Estimates and financial year
(1)  In each financial year, before a date to be fixed by the Chief Executive, the Council shall submit to the Chief Executive for his approval a programme of its proposed activities and estimates of its income and expenditure for the next financial year: (Amended 35 of 1991 s. 8)
Provided that the programme and estimates for the first financial year of the Council shall be submitted as soon as practicable after the commencement of this Ordinance. 
(2) The Council may, from time to time, with the prior approval of the Chief Executive, fix a period to be the financial year of the Council.
(Amended 56 of 2000 s. 3)

15. Supplementary estimates
During any financial year the Council may, for the purpose of implementing its programme of proposed activities submitted and approved under section 14(1), submit supplementary estimates to the Chief Executive for his approval.
(Amended 56 of 2000 s. 3)

16. Investment of funds
All funds of the Council not immediately required shall be invested in such investments as may be approved by the Financial Secretary.

17. Accounts
(1) The Council shall keep proper accounts and records of all financial transactions.
(2) (Repealed 35 of 1991 s. 9)(3) After the end of each financial year the Council shall cause to be prepared a statement of income and expenditure of the Council during that financial year and a balance sheet of the Council on the last day thereof. (Amended 2 of 2005 s. 5)
(4) The statement and balance sheet required by subsection (3) shall be signed by the Chairman, or if the Chairman is absent from Hong Kong or is for any other reason unable to exercise the powers or perform the duties of a Chairman, by any one of the Deputy Chairmen. (Added 2 of 2005 s. 5)
(Amended 35 of 1991 s. 9)

18. Auditor
(1) The Council shall appoint an auditor, who shall be entitled at any time—
(a) to have access to all books of account, vouchers and other records of the Council; and
(b) to require such information and explanation,
as he considers necessary to discharge his function.
(2) The auditor shall, as soon as is practicable and in any case not later than 4 months after the close of each financial year, audit the statement and balance sheet required by section 17 and shall submit a report on them to the Council.
(Replaced 35 of 1991 s. 10)

### Vocational Training Council Ordinance 《職業訓練局條例》

19. Statements and reports to be sent to Chief Executive and laid on table of Legislative Council
(1) The Council shall, within the period of 7 months, or such longer period as the Chief Executive may determine, after the close of each financial year, submit to the Chief Executive a report of its activities during that financial year together with the statement and balance sheet prepared pursuant to section 17(3) and the report submitted to it by the auditor pursuant to section 18(2).
(2) The Chief Executive shall cause the reports, statement and balance sheet received by him under subsection (1) to be laid on the table of the Legislative Council.
(Amended 35 of 1991 s. 11; 56 of 2000 s. 3)

19A. Director of Audit’s examination
(1) The Director of Audit may carry out such examination as he thinks fit into the economy, efficiency and effectiveness with which the Council has used its resources in discharging its functions and exercising its powers.
(2) The Director of Audit shall—
(a) have a right of access at all reasonable times to any documents in the custody or under the control of the Council which he may reasonably require; and
(b) be entitled to require from any person holding or accountable for any document referred to in paragraph (a) such information and explanation as are reasonably necessary,
for the purpose of carrying out an examination under subsection (1).
(3) The Director of Audit may submit to the President of the Legislative Council the results of any examination carried out by him under subsection (1).
(4) Subsection (1) shall not be construed as entitling the Director of Audit to question the merits of the policy objectives of the Council.
(Added 35 of 1991 s. 12)

### Vocational Training Council Ordinance 《職業訓練局條例》

20. Power of the Council to make rules
(1) The Council may make rules not inconsistent with this Ordinance for all or any of the following matters— (Amended 35 of 1991 s. 13)
(a) the regulation of its proceedings and the proceedings of any council committee, training board or general committee;
(b) the regulation and control of its finances;
(c) the regulation of the conditions and terms of employment and the discipline of persons employed or engaged under section 6(2);
(d) the regulation of the conduct and discipline of students at technical colleges and technical institutes and trainees at industrial training centres and skills centres; and (Amended 35 of 1991 s. 13)
(e) the better carrying out of its objects and exercise of its functions under this Ordinance.
(2) For the purposes of subsection (1)(d) different rules may be made for different colleges, institutes or centres. (Added 35 of 1991 s. 13)
(3) Rules made under this section shall not be regarded as subsidiary legislation for the purpose of section 34 of the Interpretation and General Clauses Ordinance (Cap. 1). (Added 35 of 1991 s. 13)

21. Council not servant or agent of the Government
The Council is not the servant or agent of the Government and does not enjoy any status, immunity or privilege of the Government.
(Amended 23 of 2002 s. 41)

22. Council to be subject to directions of the Chief Executive in Council
(1) The Chief Executive in Council may give to the Council such directions as he thinks fit with respect to the exercise of its functions under this Ordinance and the Council shall comply with any such direction.
(2) The Chief Executive in Council may delegate to a public officer the powers conferred upon him by this section.
(Amended 56 of 2000 s. 3)

23. Authenticity and admissibility in evidence of document under seal
Any document purporting to be a document duly executed under the common seal of the Council shall, unless the contrary is proved, be deemed to be a document so executed and shall be received in evidence without further proof.