PLC Paper No. CB(3) 35/97-98
Ref: CB(3)/PA/APP

Paper for the House Committee Meeting
on 18 July 1997

Election of Members for Appointment to
the Public Accounts Committee


This paper seeks the advice of the House Committee on the election of Members for appointment by the President of the Provisional Legislative Council to sit on the Public Accounts Committee.


2. The Audit Ordinance (Cap 122) stipulates that the Director of Audit shall examine and audit the statements prepared by the Director of Accounting Services and shall, within the period of seven months after the close of the financial year, prepare and submit a report to the President of this Council. The Director of Audit normally submits in October each year the report on his examination and audit of the financial statements of the government for the previous financial year.

3. In addition, the Director of Audit submits to the President of this Council two reports on the results of value for money audits each year. The first report on the results of value for money audits completed between March and September is submitted in October each year. The second report completed between October and February is submitted in April each year. Within one month upon receipt of the report, or such longer period as the President may determine, copies shall be laid before the Council.

4. In accordance with Rule 73 of the Rules of Procedure, a standing committee, to be called the Public Accounts Committee (PAC), shall be set up to consider any report of the Director of Audit laid on the Table of the Council. The procedure to be followed by the PAC in considering the Director reports is specified in Rule 73 of the Rule of Procedure, which is attached in the Appendix for Members�reference. The Rule also specifies that the PAC shall consist of a chairman and six members who shall be Members appointed by the President in accordance with an election procedure determined by the House Committee.


5. It is recommended that the election of Members to sit on the PAC should be by way of nominations made orally at an open meeting of the House Committee. In the event of there being more nominations than the places available, election should be conducted by a show of hands. Having regard to the size and functions of the PAC, it is further recommended that the membership of the Committee should be broadly representative of the membership of the Council.

6. After the members of the PAC have been elected, they will elect the Chairman from amongst themselves. A proposal will then be submitted to the President for appointment.

Advice sought

7. Members are invited:

  1. to endorse the procedure for the election of Members for appointment to sit on the PAC, as set out in paragraphs 5 and 6; and
  2. subject to the House Committee endorsement of the election procedure, to elect seven Members for appointment by the President to sit on the PAC.

Provisional Legislative Council Secretariat
July 1997

Last Updated on 23 October 1997