Hong Kong Regulations

PROVISION OF MUNICIPAL SERVICES (REORGANIZATION) ORDER - SECT 6

Audit

(1) The Director shall, within a period of 2 months from the specified date,
transmit to the Director of Audit the statements of accounts.

(2) The Director of Audit shall be entitled at any time to have access to all
books of account, vouchers and other financial records of the Councils (which,
by virtue of section 4(1) of the Ordinance, are vested in the Government as
from the appointed day) and to require such information and explanations
thereon as he thinks fit.

(3) On receipt of the statements of accounts under subsection (1), the
Director of Audit shall examine and audit them.

(4) The Director of Audit shall, within a period of 4 months from the
specified date, prepare and submit to the Chief Executive reports in respect
of his examination and audit of the statements of accounts, together with-

   (a)  copies of the statements of assets and liabilities duly certified by
        him; and

   (b)  copies of the statements of receipts and payments duly certified by
        him.