### Audit Ordinance 《核數條例》

9. Powers of the Director
(1) In the performance of his duties and the exercise of his powers under this Ordinance the Director may—
(a) authorize in writing any public officer on his behalf to conduct any inquiry, examination or audit and require such public officer to report thereon to him:
Provided that any such authority shall be subject to the concurrence of the head of the Department in which the public officer is employed;
(b) require any public officer to give such explanation, or to furnish such information, as the Director may think fit in order to enable the Director to discharge his duties;
(c) without payment of any fee, cause search to be made in, and extracts to be taken from, any book, document or record in any Government Department;
(d) require any person whom he thinks fit to explain any matter relating to—
(i) the receipt, expenditure or custody of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1; (Amended 32 of 2000 s. 18)
(ii) the receipt, custody, issue, sale, transfer or disposal of, or the accounting for, any stamps, securities, stores or other Government property; or
(iii) anything else which is, in the opinion of the Director, necessary for him to know for the due performance of his duties and the exercise of his powers under this Ordinance; and
(e) report to the Secretary for Justice any matter which he thinks fit. (Amended L.N. 362 of 1997)
(2) In the performance of his duties and the exercise of his powers under this Ordinance, the Director and any public officer or other person authorized in writing by him shall have access to all records, books, vouchers, documents, cash, receipts, stamps, securities, stores and any other Government property in the possession of any public officer.
(3) In the performance of his duties and the exercise of his powers under this Ordinance the Director shall not be subject to the direction or control of any other person or authority.

### Audit Ordinance 《核數條例》

10. Appointment of staff of the Director
(1) The Governor may appoint other public officers to assist the Director in the performance of his duties and the exercise of his powers under this Ordinance.
(2) All members of the Director’s staff shall be employed subject to such Ordinances, Colonial Regulations, administrative rules and conditions of service as apply generally to public officers.
(3) Subject to subsection (4), the Director may delegate any of his duties or powers under this Ordinance to any public officer. (Replaced 32 of 2000 s. 19)
(4) The Director may delegate his duties or powers under this Ordinance in respect of the certifying and reporting of accounts, other than the certifying and reporting of the accounts which are required to be transmitted to the Director by the Director of Accounting Services in accordance with section 11, to any public officer who is a member of his staff appointed to or acting in the rank and office not below that of a Principal Auditor and specified in Schedule 2 provided that any public officer so delegated shall, when signing an opinion or report, indicate beneath his signature the office he holds and the fact that he is signing on behalf of the Director. (Added 32 of 2000 s. 19)

11. Submission of annual accounts by the Director of Accounting Services to the Director
(1) The Director of Accounting Services shall, within the period of 5 months, or such longer period as the Governor may determine, after the close of each financial year, transmit to the Director—
(a) a statement of the assets and liabilities of the Government;
(b) an annual statement of the receipts and payments by the Government; (Amended 17 of 1985 s. 2)
(c) a statement of the assets and liabilities of each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); (Replaced 45 of 1988 s. 2)
(d) a statement of the receipts and payments by each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); and (Replaced 45 of 1988 s. 2)
(e) such other statements as the Governor may specify from time to time. (Added 17 of 1985 s. 2)
(2) (Repealed 45 of 1988 s. 2)

### Audit Ordinance 《核數條例》

13. Director’s report of serious irregularities to the President
(1) The Director shall report to the President of the Legislative Council any matter which— (Amended 60 of 1978 s. 4; 19 of 1993 s. 4)
(a) constitutes, in the opinion of the Director, a serious irregularity in the accounting for—
(i) the receipt, expenditure or custody of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1; or (Amended 32 of 2000 s. 20)
(ii) the receipt, issue, custody, sale, transfer or delivery of any stamps, securities, stores or any other Government property; and
(b) comes to his notice in the performance of his duties or the exercise of his powers under this Ordinance.
(2) The procedure to be followed in respect of a report to the President under subsection (1) shall be in accordance with section 12(2) and (2A). (Replaced 49 of 1984 s. 3. Amended 19 of 1993 s. 4)

14. Audit, examination or inquiry into the accounts of bodies corporate, etc. authorized by Ordinances
(1) Where any Ordinance empowers the Director to audit, examine or inquire into the accounts of any person, body corporate or other body, the Director—
(a) shall have in relation to such person, body corporate or other body, its members, officers and employees, the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, securities, stores and any other Government property; and
(b) may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may specify:
Provided that any such authority to a public officer shall be subject to the concurrence of the head of the Department in which the public officer is employed.
(2) Any person, body corporate or other body whose accounts have been audited, examined or inquired into under subsection (1) may be charged such fee (if any) as may be determined under section 17(1).