Hong Kong Ordinances

HONG KONG COUNCIL ON SMOKING AND HEALTH ORDINANCE - SECT 17

Accounts, audit and annual report

(Past version on 01/07/2002).
(Past version on 30/06/1997).

For the saving and transitional provisions relating to the amendments made by
the Resolution of the Legislative Council (L.N. 130 of 2007), see paragraph
(12) of that Resolution.

(1) The Council shall keep proper accounts and proper records in relation to
the accounts.

(2) Without restricting the generality of subsection (1), the accounts and
records kept by the Council shall include information relating to-

   (a)  money received and paid by the Council disclosing the sources of
        receipt and reasons for payment;

   (b)  the assets and liabilities of the Council.

(3) The Council shall, as soon as is practicable and in any case not later
than 3 months after the expiry of a financial year, prepare a statement of the
accounts of the Council, which statement shall include an income and
expenditure account and a balance sheet.

(4) The Council shall, with the prior approval of the Secretary for Food and
Health to any appointment proposed to be made, appoint an auditor, who shall
be entitled to have access at any time to all books of account, vouchers and
other records of the Council and to require such information and explanations
relating thereto as he thinks fit. (Amended L.N. 106 of 2002; L.N. 130 of
2007)

(5) The auditor shall, as soon as is practicable, audit the accounts required
by subsection (3) and shall submit a report on the accounts to the Council.

(6) The Council shall, as soon as is practicable and in any case not later
than 6 months after the expiry of a financial year, furnish-

   (a)  a report on the affairs of the Council for that year;

   (b)  a copy of its accounts therefor; and

   (c)  the auditor's report on the accounts, to the Secretary for Food and
        Health who shall cause the same to be laid on the table of the
        Legislative Council. (Amended L.N. 106 of 2002; L.N. 130 of 2007)
        (Enacted 1987)