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[接上页] Cap 423 s 11 Auditor Remarks: Adaptation amendments retroactively made - see 56 of 2000 s. 3 (1) The Board shall appoint an auditor, who shall be entitled at any time- (a) to have access to all books or records of account, vouchers, receipts and other records of the Board referred in section 10; and (b) to require such information and explanations,as he considers necessary to discharge his functions. (2) The auditor shall, as soon as is practicable and in any case within the period of 4 months, or such longer period as the Chief Executive may determine, after the receipt of the signed statement of the accounts of the Board under section 10(2), audit the accounts prepared under section 10(1) and shall submit a report on the accounts to the Board. (Amended 56 of 2000 s. 3) (Enacted 1992) Cap 423 s 12 Director of Audit's examination (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. (Enacted 1992) Cap 423 s 13 Annual report Remarks: Adaptation amendments retroactively made - see 56 of 2000 s. 3 The Board shall, not later than 3 months after receipt by the Board of the signed statement of the accounts of the Board as audited by the auditor under section 11(2) or such longer period as the Chief Executive may determine, submit- (a) a report on the activities and affairs of the Board for that year including the administration of the Fund; (b) a copy of its statement of the accounts therefor; and (c) the auditor's report on the accounts,to the Chief Executive who shall cause the same, together with any report the Chief Executive may see fit to make thereon, to be laid on the table of the Legislative Council. (Enacted 1992. Amended 56 of 2000 s. 3) Cap 423 s 14 Imposition of levy Remarks: Adaptation amendments retroactively made - see 56 of 2000 s. 3 PART IV IMPOSITION AND PAYMENT OF LEVY (1) A levy, to be known as the Employees Retraining Levy, shall be payable by an employer to the Director in respect of each imported employee to be employed by him under a contract of employment and granted a visa under subsection (4). (2) Subject to section 15, the amount of levy payable under subsection (1) in respect of each imported employee employed by an employer shall be the sum specified in Schedule 3 multiplied by the number of months specified in the contract of employment entered into between that employer and that imported employee. (3) For the purposes of this section, the Chief Executive in Council may, from time to time, approve a scheme ("labour importation scheme") under the terms of which a levy shall be payable by employers in accordance with this Part. (Amended 56 of 2000 s. 3) (4) An employer may, under the terms of the labour importation scheme, apply to the Director for permission to employ such persons as imported employees as the Director may, in accordance with a quota allocated by or with the authority of the Secretary in respect of that employer under that scheme, grant visas to those imported employees for that purpose. (Enacted 1992) Cap 423 s 15 Payment of levy (1) The amount of levy payable under section 14 shall be paid by an employer to the Director at such place and within such period ("payment period") as may be specified by the Director by notice in writing to the employer. (2) Any levy, or any part thereof, ("relevant balance") paid by an employer to the Director in respect of an imported employee ("defaulting employee") who fails to arrive in Hong Kong after being granted a visa by the Director under section 14(4), or who having arrived in Hong Kong fails for whatever reason to complete his contract of employment with his employer, shall not be repaid or refunded to the employer, but the relevant balance shall, subject to subsection (3), be taken into account by the Director for the purposes of any subsequent application that that employer may make to the Director under section 14(4) to employ an imported employee by way of a replacement for the defaulting employee. |