Hong Kong Ordinances

WESTERN HARBOUR CROSSING ORDINANCE - SECT 40

Accounts

(1) The Committee shall keep proper accounts and records of its financial
transactions and shall as soon as practicable after the expiry of a
financial year prepare a statement of accounts which shall include an income
and expenditure account and a balance sheet and shall be signed by the
Chairman.

(2) A statement of accounts referred to in subsection (1) shall be audited by
an auditor appointed by the Committee, who may prepare a report on that
statement and shall certify the statement subject to such report, if any.

(3) The Committee shall cause a copy of the audited statement of accounts,
together with the report of the auditor, if any, and a report by the Committee
on the administration of the Fund during the period to which the statement
relates, to be laid on the table of the Legislative Council not later than 31
December next following the end of the financial year or such later date as
the Governor may allow in respect of any particular financial year.

(4) In this section "financial year" (財政年度) has the meaning
assigned to "year" by section 42. (Enacted 1993)

"financial year" (財政年度)