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CHAPTER
486
PERSONAL DATA (PRIVACY) ORDINANCE
SCHEDULE
2 [ss. 5(7),10&2)(c)&71]
FINANCES,
ETC. OF COMMISSIONER (cont.)
4.
Accounts, audit and annual report of Commissioner
| (1) |
The Commissioner shall cause proper accounts
to be kept of all his financial transactions.
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| (2) |
The
Commissioner shall, as soon as practicable after
the expiry of a financial year, prepare a statement
of the accounts of the Commissioner, which statement
shall include an income and expenditure account
and a balance sheet |
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| (3) |
The Commissioner 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
Commissioner.
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| (4) |
The
Commissioner 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 Chief Secretary for Administration allows), furnish-
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a report on the activities of the Commissioner
during that year including a general survey
of developments, during that year, in respect
of matters falling within the scope of the
Commissioner's functions;
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| (b) |
a copy of the statement of accounts required
under subsection (2), and
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| (c) |
the
auditor's report on the statement, to the
Chief Secretary for Administration who shall
cause the same to be tabled in the Legislative
Council. (Amended L.N. 362 of, 1997) |
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| (5) |
This
section shall not be subject to section 10(1) of
this Ordinance. |
5.
Director of Audit's examination
| (1) |
The Director of Audit may, in respect of any
financial year, conduct an examination into the
economy, efficiency and effectiveness with which
the Commissioner has expended his resources in
performing his functions and exercising his powers.
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| (2) |
Subject
to subsection (3), the Director of Audit shall have
a right of access at all reasonable times to all
such documents as he may reasonably require for
conducting an examination under this section and
shall be entitled to require from any person holding
or being accountable for any such document such
information and explanation as he considers reasonably
necessary for that purpose. |
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| (3) |
Subsection
(2) applies only to documents in the custody and
control of the Commissioner. |
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| (4) |
The
Director of Audit may report to the President of
the Legislative Council the results of an examination
conducted by him under this section. |
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| (5) |
Subsection
(1) shall not operate to entitle the Director of
Audit to question the merits of the policy objectives
of the Commissioner. |
6.
Exemption from taxation
| (1) |
The Commissioner shall be exempt from taxation
under the Inland Revenue Ordinance (Cap 1 12).
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| (2) |
For
the avoidance of doubt, it is hereby declared that
subsection (1) does not apply to or in relation
to any remuneration, benefits or expenses referred
to in section 1(3) paid out of the resources of
the Commissioner to the Commissioner. |
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