Chapter:	423	Title:	EMPLOYEES RETRAINING ORDINANCE	Gazette Number:
Section:	12	Heading:	Director of Audit's examination	Version Date:	30/06/1997

(1) Notwithstanding the appointment of an auditor under section 11, the Director of Audit may carry out such examination as he thinks fit into the economy, efficiency and effectiveness with which the Board has used its resources in discharging its functions and exercising its powers.
(2) The Director of Audit shall have a right of access at all reasonable times to all such documents in the custody or under the control of the Board as he may reasonably require for the purpose of carrying out any examination under subsection (1) and shall be entitled to require from any person holding or accountable for any such document such information and explanations (if any) as are reasonably necessary for that purpose.
(3) The Director of Audit may report to the President of the Legislative Council the results of any examination carried out by him under subsection (1). (Amended 19 of 1993 s. 6)
(4) The President of the Legislative Council shall, within the period of 1 month, or such longer period as he may determine, after the receipt of the report (if any) from the Director of Audit under subsection (3), cause a copy of the report to be laid on the table of the Legislative Council. (Amended 19 of 1993 s. 6)
(5) Subsection (1) does not entitle the Director of Audit to question the merits of the policy objectives of the Board.