|551||Title:||CUSTOMS AND EXCISE SERVICE CHILDREN'S EDUCATION TRUST FUND ORDINANCE||Gazette Number:||L.N. 241 of 2000|
(1) The trustee shall cause proper accounts and records to be kept of all financial transactions of the fund and shall cause to be prepared, for each financial year, a statement of the accounts of the fund.
(2) The statement of accounts shall include an income and expenditure account for the financial year to which it relates and a balance sheet made up to the last day of that financial year.
(3) The statement of accounts shall be signed by the trustee and the chairman of the committee within 3 months after the end of the financial year to which it relates.
(4) The accounts of the fund and the signed statement of accounts shall be audited by the Director of Audit who shall certify the statement subject to such report, if any, as he may think fit.
(5) The trustee shall within 3 months after his receipt of the audited statement of accounts of a particular financial year from the Director of Audit, or such longer period as the Financial Secretary may allow, cause to be laid on the table of the Legislative Council, copies of the following documents in respect of that financial year-