Hong Kong Ordinances

THE PRINCE PHILIP DENTAL HOSPITAL ORDINANCE - SECT 16

Accounts and statements

(Past version on 30/06/1997).

Adaptation amendments retroactively made - see 60 of 2000 s. 3

(1) The Board shall keep such accounts of its transactions as the Director of
Accounting Services may require and shall prepare for the period from the
commencement of this Ordinance to the date fixed by the Board to be the close
of the first financial year of the Board, and for each financial year of the
Board thereafter, a statement of the accounts of the Board, which statement
shall include an income and expenditure account, a balance sheet and a
statement of receipts and payments, and shall be signed by the Chairman.

(2) The signed statement of the accounts of the Board shall be submitted by
the Chairman to an auditor who shall be appointed by the Board with the prior
approval of the Chief Executive not later than 6 months after the end of the
period to which it relates or such later date as the Chief Executive may
allow. (Amended 60 of 2000 s. 3)

(3) The accounts of the Board and the signed statement of the accounts shall
be audited by the appointed auditor, who shall certify such statement subject
to such report, if any, as he may think fit.

(4) A copy of the signed and audited statement of accounts together with the
report, if any, of the appointed auditor and a report by the Board on its
activities during the period covered by the audited accounts, shall be
submitted to the Chief Executive and laid on the table of the Legislative
Council within 3 months of the receipt by the Board of the signed and audited
statement of accounts from the appointed auditor. (Amended 60 of 2000 s. 3)