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[接上页] (1) The trustee shall cause proper accounts to be kept of all transactions of the fund as the Director of Accounting Services may require and shall cause to be prepared for every period of 12 months ending on 31 March in each year, a statement of the accounts of the fund, which statement shall include an income and expenditure account and balance sheet and shall be signed by the trustee within 3 months of the end of the financial year to which they relate. (2) The accounts of the fund and the signed statement of the accounts shall be audited by the Director of Audit or by an auditor appointed by the committee who shall certify the statement subject to such report, if any, as he may think fit. (3) A copy of the signed and audited statement of accounts together with the auditor's report, if any, and a report by the trustee on the administration of the fund during the period covered by the audited accounts together with such other report as the trustee may see fit to make shall be laid on the table of the Legislative Council within 3 months of the receipt by the trustee of the signed and audited statement of accounts from the auditor, or so soon thereafter as the Chief Executive, in his absolute discretion, may allow. (Amended 34 of 2000 s. 3) (Enacted 1994) Cap 450 s 9 Cost of administration of the fund (1) The cost of the administration of the fund, other than the salaries and fees paid under the provisions of section 6(3), shall be a charge on the general revenue. (2) The Financial Secretary may direct that an annual supervision fee of not more than 2.5% of the income of the fund during the financial year concerned shall be charged against the income of the fund and paid into the general revenue. (Enacted 1994) Cap 450 s 10 Savings For the avoidance of doubt it is stated that anything done under this Ordinance by or in relation to the Secretary for Planning, Environment and Lands as a corporation sole and having effect immediately before 1 January 2000 has effect- (Amended L.N. 106 of 2002) (a) on and after that date but before 1 July 2002 as if done by the Secretary for the Environment and Food; and (b) on and after 1 July 2002 as if done by the Secretary for the Environment, Transport and Works. (Added 78 of 1999 s. 7. Amended L.N. 106 of 2002) |