### West Kowloon Cultural District Authority Ordinance 《西九文化區管理局條例》

30. Director of Audit’s examination
(1) The Director of Audit may, in respect of any financial year of the Authority, conduct an examination into the economy, efficiency and effectiveness with which the Authority has expended its resources in performing its functions.
(2) For the purposes of subsection (1), the Director of Audit is entitled to—
(a) have access at all reasonable times to all books of account, vouchers, other financial records and any other property in the custody or under the control of the Authority as he may reasonably require for the purpose of conducting an examination under that subsection; and
(b) require any person who holds or is accountable for any such document or property to provide such information and explanations as he thinks fit.
(3) The Director of Audit may report to the President of the Legislative Council the results of an examination conducted by him under this section.

31. Supplementary provisions to this Division
For the purposes of this Division, where the Authority has any subsidiary at any time in a financial year, the Authority shall, as soon as reasonably practicable after the end of that financial year, send to the Financial Secretary—
(a) a copy of the report on the subsidiary’s affairs for that financial year; and
(b) the audited statement of accounts of the subsidiary for that financial year.

32. Corporate plan
(1) The Authority shall, before the end of each financial year, send to the Secretary for Culture, Sports and Tourism for record purpose a corporate plan of the Authority for a period of 3 years beginning on the first day of the next financial year covering in relation to that period—(Amended L.N. 144 of 2022)
(a) a programme of activities and projects that the Authority proposes to conduct or implement;
(b) a financial plan including the projected revenue and expenditure, any proposed investment, any proposed loan and the purpose of taking out the loan, the amount and repayment schedule involved (if any), and the staffing requirement, of the Authority.
(2) The Authority shall send its first corporate plan to the Secretary for Culture, Sports and Tourism as soon as reasonably practicable after the Authority is established.(Amended L.N. 144 of 2022)

### West Kowloon Cultural District Authority Ordinance 《西九文化區管理局條例》

33. Business plan
(1) The Authority shall, before the end of each financial year, send to the Secretary for Culture, Sports and Tourism for record purpose a business plan of the Authority for the next financial year covering in relation to that year—(Amended L.N. 144 of 2022)
(a) details of the activities and projects that are to be conducted or implemented under the corporate plan;
(b) resources required to conduct or implement such activities and projects;
(c) details of the financial plan including—
(i) the estimated revenue and expenditure;
(ii) any proposed loan (including allowances for interest payments); and
(iii) the staffing requirement.
(2) The Authority shall send its first business plan to the Secretary for Culture, Sports and Tourism at the same time when its first corporate plan is sent under section 32(2).(Amended L.N. 144 of 2022)

34. Annual report
(1) The Authority shall, in respect of each financial year, prepare an annual report of the Authority for that financial year.
(2) Without limiting the matters that the Authority may include in it, the annual report must—
(a) specify the work and activities of the Authority for that financial year and how they relate to the Authority’s functions and the objectives specified in section 4(2);
(b) specify the work and activities of the committees established under this Ordinance for that financial year;
(c) include the statement of accounts prepared under section 28(2) for that financial year;
(d) include the report submitted under section 29(3)(b) for that financial year; and
(e) include information on how the Authority, during the financial year, conducted or implemented the activities and projects set out—
(i) in the corporate plan sent in the previous financial year to the Secretary for Culture, Sports and Tourism under section 32(1); and
(ii) in the business plan sent in the previous financial year to the Secretary for Culture, Sports and Tourism under section 33(1).(Amended L.N. 144 of 2022)
(3) In this section, previous financial year (前一個財政年度) means the year immediately preceding the financial year to which the annual report relates.

35. Annual report to be laid before Legislative Council
(1) The Authority shall, within 6 months after the end of each financial year, submit to the Financial Secretary the annual report prepared under section 34(1) for that financial year.
(2) The Financial Secretary shall cause the report received under subsection (1) to be laid on the table of the Legislative Council.

### West Kowloon Cultural District Authority Ordinance 《西九文化區管理局條例》

36. Secretary for Culture, Sports and Tourism may make regulations
(Amended L.N. 144 of 2022)(1) The Secretary for Culture, Sports and Tourism may make regulations for the purpose of securing the safe operation, management or maintenance of arts and cultural facilities, related facilities or ancillary facilities.(Amended L.N. 144 of 2022)
(2) Any regulations made under subsection (1) may—
(a) be made to apply generally;
(b) make different provisions for different circumstances and provide for a particular case or class of case;
(c) be made so as to apply in such circumstances as are specified in the regulations.

37. Authority may make bylaws
(1) The Authority may make bylaws for one or more of the following purposes—
(a) for the regulation, operation or management of arts and cultural facilities, related facilities or ancillary facilities;
(b) for the conduct of all persons within any premises, buildings, structures, facilities or land (including public places) which the Authority holds or manages, whether within or outside the leased area.
(2) The following provisions apply in relation to bylaws made under subsection (1)—
(a) any of the bylaws may provide that a contravention of any specified provision in the bylaws is an offence and may prescribe penalties not exceeding a fine at level 3;
(b) without prejudice to any Ordinance relating to the prosecution of criminal offences or the powers of the Secretary for Justice in relation to the prosecution of criminal offences, prosecutions under any of the bylaws may be brought in the name of the Authority;
(c) all bylaws are subject to the approval of the Legislative Council.