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Chapter: | 283
 | Title: | HOUSING ORDINANCE | Gazette Number: | L.N. 130 of 2007 |
| Section: | 14 | Heading: | Accounts and audit | Version Date: | 01/07/2007 |
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 Authority shall keep, under the general direction of the Director of Accounting Services, proper accounts and other records and shall prepare in respect of each financial year a statement of accounts. (Amended L.N. 16 of 1977)
(2) Not later than 30 September following the end of each financial year, or before a later date that the Chief Executive may allow, the accounts of the Authority shall be submitted to the Director of Audit who shall audit the accounts and furnish a report on them. (Replaced 16 of 1988 s. 8)
(3) As soon as the accounts of the Authority have been audited, the Authority shall send to the Chief Executive a copy of the statement of accounts signed by the Chairman together with a copy of the report made by the auditor on that statement or on the accounts of the Authority.
(4) The Secretary for Transport and Housing shall lay a copy of every such statement and report on the table of the Legislative Council not later than 31 December next following the end of the financial year or before such later date as the Chief Executive may allow. (Amended 16 of 1988 s. 8; L.N. 362 of 1997; L.N. 25 of 2004; L.N. 130 of 2007)
(Amended 44 of 2000 s. 3)