Hong Kong Ordinances
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PERSONAL DATA (PRIVACY) ORDINANCE - SCHEDULE 2
FINANCES, ETC. OF COMMISSIONER
[sections 5(7),
10(2)(c) & 71]
1. Resources of Commissioner
(1) The resources of the Commissioner shall consist of-(a) all money-(i) paid by the Government to the Commissioner and appropriated for that purpose by the Legislative Council; and
(ii) otherwise provided to the Commissioner by the Government; and
(b) all other money and property, including gifts, donations, fees, rent, interest and accumulations of income received by the Commissioner.
(2) The Secretary for Financial Services and the Treasury may give directions in writing of a general or specific character to the Commissioner in relation to the amount of money which may be expended by the Commissioner in any financial year and the Commissioner shall comply with those directions. (Amended L.N. 106 of 2002)
(3) For the avoidance of doubt, it is hereby declared that any remuneration or other benefit payable to, and any expenses of-(a) the Commissioner; or
(b) any person employed or engaged under section 9(1) of this Ordinance,
shall be paid out of the resources of the Commissioner.
2. Borrowing powers
(1) Subject to subsection (2), the Commissioner may borrow by way of overdraft such money as he may require for meeting his obligations or performing his functions under this Ordinance.
(2) The Secretary for Home Affairs may, after consulting with the Secretary for Financial Services and the Treasury, give directions in writing of a general or specific character to the Commissioner in relation to the amount of money which may be borrowed under subsection (1) and the Commissioner shall comply with those directions.
(3) The Commissioner may with the approval of the Secretary for Home Affairs given after the Secretary has consulted with the Secretary for Financial Services and the Treasury borrow, otherwise than by way of overdraft, such money as he may require for meeting his obligations or performing his functions under this Ordinance.
(4) A person lending money to the Commissioner shall not be concerned to inquire whether the borrowing of the money is legal or regular or whether the money raised has been properly applied and shall not be prejudiced by any illegality or irregularity or by misapplication or non-application of the money. (Amended L.N. 106 of 2002)
3. Investment of surplus funds
(1) Subject to subsection (2), the Commissioner may invest money that is not immediately required to be expended.
(2) The Commissioner shall not invest money pursuant to subsection (1) except in such forms of investment as the Secretary for Home Affairs, after consulting with the Secretary for Financial Services and the Treasury, approves. (Amended L.N. 106 of 2002)
(3) Subsection (1) shall not be subject to section 10(1) of this Ordinance.
4. Accounts, audit and annual report of Commissioner
(1) The Commissioner shall cause proper accounts to be kept of all his financial transactions.
(2) The Commissioner shall, as soon as practicable after the expiry of a financial year, prepare a statement of the accounts of the Commissioner, which statement shall include an income and expenditure account and a balance sheet.
(3) The Commissioner shall appoint an auditor who shall, as soon as practicable, audit the accounts required under subsection (1) and the statement of accounts required under subsection (2) and shall submit a report on the statement to the Commissioner.
(4) The Commissioner shall, as soon as practicable and in any case not later than 9 months after the expiry of a financial year (or such further period as the Chief Secretary for Administration allows), furnish-(a) a report on the activities of the Commissioner during that year including a general survey of developments, during that year, in respect of matters falling within the scope of the Commissioner's functions;
(b) a copy of the statement of accounts required under subsection (2); and
(c) the auditor's report on the statement,
to the Chief Secretary for Administration who shall cause the same to be tabled in the Legislative Council. (Amended L.N. 362 of 1997)
(5) This section shall not be subject to section 10(1) of this Ordinance.
5. Director of Audit's examination
(1) The Director of Audit may, in respect of any financial year, conduct an examination into the economy, efficiency and effectiveness with which the Commissioner has expended his resources in performing his functions and exercising his powers.
(2) Subject to subsection (3), the Director of Audit shall have a right of access at all reasonable times to all such documents as he may reasonably require for conducting an examination under this section and shall be entitled to require from any person holding or being accountable for any such document such information and explanation as he considers reasonably necessary for that purpose.
(3) Subsection (2) applies only to documents in the custody and control of the Commissioner.
(4) The Director of Audit may report to the President of the Legislative Council the results of an examination conducted by him under this section.
(5) Subsection (1) shall not operate to entitle the Director of Audit to question the merits of the policy objectives of the Commissioner.
6. Exemption from taxation
(1) The Commissioner shall be exempt from taxation under the Inland Revenue Ordinance (Cap 112).
(2) For the avoidance of doubt, it is hereby declared that subsection (1) does not apply to or in relation to any remuneration, benefits or expenses referred to in section 1(3) paid out of the resources of the Commissioner to the Commissioner.(Enacted 1995)