26. Annual report and audited accounts to be laid on table of Legislative Council
As soon as practicable, and in any case within 6 months after the end of a financial year, the Commission must give a copy of—
- (a) its annual report, prepared under section 25 of this Schedule;
- (b) its statement of accounts; and
- (c) the auditor’s report on the statement of accounts,
to the Chief Executive who must arrange for them to be laid on the table of the Legislative Council.
27. Director of Audit’s examination
(1) The Director of Audit may, in respect of any financial year of the Commission, conduct an examination into the economy, efficiency and effectiveness with which the Commission has used its resources in performing its functions.
(2) For the purpose of conducting an examination under this section, the Director of Audit is entitled, at all reasonable times—
- (a) to have full and free access to all accounts, records and documents in the custody or under the control of the Commission;
- (b) to make a copy of the whole or any part of those accounts, records and documents; and
- (c) to require any person who holds or is accountable for the accounts, records or documents to give any information or explanation that the Director of Audit considers necessary.
(3) The Director of Audit may report to the President of the Legislative Council the results of an examination conducted under this section.
(4) Subsection (1) does not operate to entitle the Director of Audit to question the merits of the policy objectives of the Commission.
PART 7
Committees
28. Commission may establish committees
(1) The Commission may establish one or more committees—
- (a) to advise the Commission on such matters (within the scope of the Commission’s functions) as the Commission refers to it; and
- (b) to perform such functions of the Commission as the Commission delegates to it.
