Chapter:	1096	Title:	DIRECTOR OF SOCIAL WELFARE INCORPORATION ORDINANCE	Gazette Number:	41 of 1999
Section:	8	Heading:	Accounts, audit and annual report	Version Date:	01/07/1997

Adaptation amendments retroactively made - see 41 of 1999 s. 3

(1) The corporation shall keep accounts and records of all transactions in respect of any trust funds it administers.
(2) The Director of Accounting Services may give such directions in writing to the corporation as he thinks fit with respect to the keeping of accounts and records referred to in subsection (1) and the corporation shall comply with any such direction.
(3) The corporation shall prepare in relation to the trust funds it administers a statement of accounts of the funds for each period of 12 months ending on 31 March in any year, in such form as the Director of Accounting Services may require in writing.
(4) A statement of accounts required by subsection (3) shall be signed by the person for the time being performing the duties of the office of the Director of Social Welfare and shall, unless the accounts of the trust funds the corporation administers have been audited by an independent accountant under section 24(4) of the Trustee Ordinance (Cap 29), be submitted by the corporation to the Director of Audit not later than 30 September following the end of the period to which it relates, or such later date as the Chief Executive may allow. (Amended 41 of 1999 s. 3)
(5) Where the statement of accounts is submitted to the Director of Audit under subsection (4), such statement of accounts and the accounts of the funds referred to in subsection (1) shall be audited by the Director of Audit, who shall certify the statement of accounts together with such report, if any, as he may think fit and submit the audited statement of accounts and the report thereon, if any, to the corporation.
(6) A copy of the corporation's audited statement of accounts, together with the Director of Audit's report, if any, and a report, if any, by the corporation on the administration of the fund during the period covered by the audited statement of accounts shall be laid upon the table of the Legislative Council not later than 3 months after the audited statement of accounts and the report thereon, if any, are received by the corporation from the Director of Audit.