Accounts, audit and annual report of the Authority
Version Date:
01/07/2002
Caution : This is a past version. See the current version for the latest position.
(1) The Authority shall keep or cause to be kept proper accounts and proper records in relation to the accounts in respect of-
(a) the Authority; and
(b) the public hospitals.
(2) The Authority shall, as soon as practicable after the expiry of a financial year, prepare a consolidated statement of the accounts of-
(a) the Authority; and
(b) the public hospitals,
which statement shall include an income and expenditure account and a balance sheet.
(3) The Authority shall appoint an auditor who shall, as soon as practicable, audit the accounts required under subsection (1) and the statement of accounts required under subsection (2) and shall submit a report on the statement to the Authority.
(4) The Authority shall, as soon as practicable and in any case not later than 9 months after the expiry of a financial year (or such further period as the Secretary for Health, Welfare and Food allows), furnish- (Amended L.N. 106 of 2002)
(a) a report on the activities of the Authority for that year;
(b) a copy of the statement of accounts required under subsection (2) for that year; and
(c) the auditor's report on the statement,
to the Secretary for Health, Welfare and Food who shall cause the same to be tabled in the Legislative Council. (Amended L.N. 106 of 2002)