江苏省徐州市人大常委会


徐州市国有企业法定代表人任期经济责任审计条例


(１９９９年５月２６日徐州市第十二届人民代表大会常务委员会第九次会议制定
１９９９年６月１８日江苏省第九届人民代表大会常务委员会第十次会议批准)




第一章 总则
第一条 为了促进国有企业法定代表人履行任期经济责任，客观公正地评价其经营业绩，
完善激励机制和约束机制，保障国有资产的保值增值，根据《中华人民共和国审计法》和有关法
律、法规的规定，结合本市实际，制定本条例。
第二条 本条例所称国有企业，是指市、县市、区属国有独资企业、国有资本占企业
资本总额百分之五十以上的企业以及国有资本占企业资本总额的比例不足百分之五十，但是国有
资产投资者实质上拥有控制权的企业。
本条例所称任期经济责任，是指国有企业法定代表人在任期内负有维护本企业资产、负债
、损益的真实、合法的责任和保障国有资产保值增值的责任。
第三条 国有企业法定代表人任期届满，或者任期内因解聘、辞聘、辞职、撤职、调动、
退休等原因离任的，其任期经济责任审计以下简称任期审计，适用本条例。
第四条 市审计机关是全市任期审计的主管部门，负责任期审计的指导、监督和管理工作
。
县(市、区)审计机关根据职责分工，依法做好任期审计的有关指导、监督和管理工作。
第五条 国有企业法定代表人任期届满或者离任，必须进行任期审计。
任期届满或者因调动而离任的国有企业法定代表人，未经任期审计，不得任新的领导职务
。
第六条 任期审计结论应当作为考核法定代表人任期内工作业绩的重要依据。


第二章 审计组织和审计人员
第七条 任期审计由下列审计组织实施：
(一)市、县(市、区)审计机关；
(二)企业主管部门、国有资产授权经营公司的内部审计机构以下简称内审机构；
(三)依法成立的社会审计组织。
前款所称国有资产授权经营公司是指政府或者政府国有资产管理部门授权经营国有资产的
控股公司、集团公司等。
第八条 审计人员应当具备与任期审计工作相适应的专业知识和业务能力。主审人员应当
具有中级以上审计、会计专业技术职称或者注册会计师资格。
第九条 审计人员与被审计的企业或者法定代表人或者审计事项有利害关系的，应当自行
回避。被审计的企业和法定代表人认为审计人员与本企业、本人或者审计事项有利害关系以及其
他关系可能影响公正审计的，有权申请审计人员回避。


第三章 审计管辖
第十条 下列国有企业法定代表人的任期审计，由市审计机关负责：
(一)市属国有资产授权经营公司；
(二)市属大型国有企业；
(三)市人民政府指定的其他国有企业。
除前款规定的其他市属国有企业法定代表人的任期审计，可以由有关的内审机构负责。
第十一条 县(市、区)属国有企业法定代表人任期审计的分工，由县市、区人民政
府确定。
第十二条 审计机关、企业主管部门或者国有资产授权经营公司根据工作需要，可以委托
有相应资格的社会审计组织实施审计。审计费用由委托方承担。
第十三条 内审机构和社会审计组织实施任期审计，应当接受审计机关的业务指导和监督
。
审计机关应当加强对内审机构或者社会审计组织实施的任期审计结果的监督检查。


第四章 审计内容和审计程序
第十四条 任期审计的主要内容是：
(一)企业主要经济指标和财务指标的完成情况；
(二)国有资产的管理、使用及保值增值情况；
(三)企业资产、负债和损益情况；
(四)企业主要产品的市场占有情况；
(五)企业遵守国家有关法律、法规及财务会计制度的情况；
(六)企业内部控制制度的建立及执行情况；
(七)企业重大投资项目的实施和效果情况；
(八)法定代表人借用公款、使用公共财产的情况；
(九)企业收益分配和职工经济利益保障情况；
(十)法律、法规规定的其他事项。
第十五条 决定或者批准国有企业法定代表人离任或者续任的单位，应当按照本条例审计
管辖的规定，在国有企业法定代表人离任或者任期届满之日起十日内，书面通知有关审计机关或
者内审机构进行任期审计。
第十六条 审计机关或者内审机构应当在收到任期审计书面通知后五日内成立审计组或者
作出委托审计的安排，在实施审计三日前，将审计通知书同时送达被审计的企业和法定代表人。
内审机构还应当将审计通知书抄报本级审计机关。
社会审计组织应当在接受委托之日起五日内成立审计组。
第十七条 被审计企业应当在接到审计通知书之日起十五日内组织自查，完成对企业财产
、物资的盘点以及债权、债务的清理工作，向审计组提交自查结果的报告。
第十八条 被审计企业应当向审计组提供下列资料：
(一)财务计划、会计凭证、会计帐簿、会计报表；
(二)企业章程、合同、协议、经济考核指标；
(三)企业财产、物资盘点表和债权、债务清理表；
(四)企业内部控制制度、重大投资项目的有关资料；
(五)有关经济监督部门对企业的检查结论；
(六)法定代表人的述职报告；
(七)其他有关任期审计的资料。
前款所列的资料必须真实、完整，不得转移、隐匿、篡改、伪造或者毁弃。
第十九条 审计组在实施审计过程中，发现被审计企业管理混乱，帐帐、帐物严重不符的
，可以中止审计，并责成被审计企业在十日内进一步清查、核实。
第二十条 审计组在实施审计过程中，有权就审计事项的有关问题向有关单位和个人进行
调查，并取得有关证明材料。
有关单位和个人应当支持、协助审计人员开展审计工作，如实反映情况，提供有关证明材
料。
第二十一条 审计组应当自发出审计通知书之日起三十日内完成实施审计阶段的工作。特
殊情况确需延长时间的，应当经派出或者委托单位批准，书面通知被审计的企业和法定代表人。


第二十二条 审计组对审计事项实施审计后，应当向派出或者委托单位提出审计报告；在
提交审计报告前，应当征求被审计的企业和法定代表人的意见。
被审计的企业和法定代表人应当自接到审计报告之日起十日内，向审计组送交书面意见；
逾期未送交的，视为无异议。
第二十三条 审计机关、企业主管部门或者国有资产授权经营公司应当审定审计报告，对
审计事项作出评价，出具审计意见书；社会审计组织接受委托实施任期审计的，由委托单位审定
审计报告，对审计事项作出评价，出具审计意见书。
对违反国家规定的财务收支行为，由审计机关、企业主管部门或者国有资产授权经营公司
在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。
第二十四条 审计机关应当自收到审计报告之日起三十日内将审计意见书和审计决定送达
被审计的企业和法定代表人，同时报送本级人民政府，抄送任免企业法定代表人的部门。
企业主管部门或者国有资产授权经营公司应当自收到审计报告之日起三十日内将审计意见书和
审计决定送达被审计的企业和法定代表人，同时连同审计报告一并报送本级审计机关。
第二十五条 审计机关、企业主管部门或者国有资产授权经营公司在实施审计过程中发现
严重违法违纪问题的，应当及时移送监察或者司法机关查处。
第二十六条 被审计的企业或者法定代表人对审计机关出具的审计意见书、作出的审计决
定不服的，依法向上一级审计机关或者本级人民政府申请复议。
被审计的企业或者法定代表人对企业主管部门或者国有资产授权经营公司出具的审计意见
书、作出的审计决定不服的，可以在收到审计意见书、审计决定之日起十五日内向审计机关申诉
。


第五章 法律责任
第二十七条 违反本条例第十五条规定的，审计机关应当提请有关单位对责任单位或者责
任人员进行通报批评，责令改正；造成严重后果的，审计机关应当建议有关部门依法追究责任。


第二十八条 违反本条例第十七条、第十八条、第二十条第二款规定的，审计机关应当责
令改正或者采取措施予以补救，必要时，经审计机关负责人批准，暂时封存被审计企业与违反国
家财务收支有关的资料；拒不改正的，建议有关部门对责任人员依法给予行政处分；构成犯罪的
，依法追究刑事责任。
第二十九条 社会审计组织出具的审计报告不真实、不公正的，审计机关依法予以纠正，
给予警告；情节严重的，建议有关部门依法暂停其经营业务或者予以撤销。
第三十条 企业主管部门或者国有资产授权经营公司出具的审计意见书、作出的审计决定
不真实、不公正的，审计机关应当责令改正；拒不改正的，由审计机关予以纠正，通报批评，并
建议有关部门依法追究责任人员的责任。
第三十一条 审计人员滥用职权、徇私舞弊、玩忽职守、泄漏秘密的，依法给予行政处分
；构成犯罪的，依法追究刑事责任。


第六章 附则
第三十二条 本市行政区域内集体所有制企业和实行企业化管理的事业单位法定代表人以
及实行公司制的国有企业总经理的任期审计参照本条例执行。
第三十三条 本条例自１９９９年７月１日起施行。
Hong Kong


　PUBLIC FINANCE ORDINANCE
　(CHAPTER 2)
　ARRANGEMENT OF SECTIONS
　　
　　ion
　　I　　　　PRELIMINARY
　　hort title
　　nterpretation
　　he general revenue
　　harges on the general revenue
　　II　　　 THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
　　nnual estimates
　　pproval of estimates of expenditure and appropriation
　　uthorization of expenditure in advance of appropriation
　　hanges to the approved estimates of expenditure
　　upplementary Appropriation
　　III　　　CONTROL AND MANAGEMENT
　　General powers and duties of the Financial Secretary
　　Power to make regulations and give directions, etc.
　　Controlling officers.
　　Controlling officers to obey regulations and directions, etc.
　　Authority of controlling officers to incur expenditure
　　Further authority of controlling officers in respect of urgent
　　nditure
　　IV　　　 RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
　　Duties of Director of Accounting Services
　　Prompt collection of moneys
　　Payment of public moneys
　　Payment of certain moneys to be authorized by warrant
　　Recoverable advances
　　Advances to meet urgent need for payment
　　Imprests
　　Deposits
　　Donations and grants
　　Banking
　　Investment of moneys
　　Borrowing powers and loans
　　Guarantees
　　Establishment of funds
　　Special suspense accounts
　　Appropriations and warrants to lapse at close of financial year
　　V　　　　SURCHARGE
　　Power to surcharge
　　Notification of surcharge and right of appeal
　　Appeal against surcharge
　　Withdrawal of surcharge
　　Collection of surcharge
　　Surcharge in respect of deceased persons
　　VI　　　 MISCELLANEOUS
　　Abandonment of claims, etc. and write-off of public moneys and
stores
　　Disposal of serviceable stores, etc.
　　Power of Governor to give directions
　　Director of Accounting Services may give certain directions, etc.
to
　　ic officers in receipt of certain moneys
　　Trusts
　　Transitional
　　Effect of dissolution of Legislative Council
　　t Schedule. Funds
　　nd Schedule. Special Suspense Accounts
　Whole document
　　
　　rovide for the control and management of the public finances　of　
Hong
　　and for incidental and connected purposes.
　　pril 1983] L. N. 109 of 1983
　PART I PRELIMINARY
　　
　　hort title
　　Ordinance may be cited as the Public Finance Ordinance.
　　nterpretation
　　his Ordinance, unless the context otherwise requires--
　　ropriation　Bill"　and　"Appropriation　Ordinance"　means　a　
Bill　or
　　nance, as the case may be, which provides for appropriation　from　
the
　　ral revenue in respect of the approved estimates of expenditure
on the
　　ices of the Government for a financial year;
　　roved estimates of expenditure" means　the　estimates　of　
expenditure
　　ed to be approved under section 6;
　　trolling officer" in relation to a head or subhead means　the　
officer
　　gnated as controlling officer of that head or　subhead　under　
section
　　
　　ector of Audit" means the Director of Audit appointed under
section　3
　　he Audit Ordinance (Cap. 122);
　　ctment" includes an imperial enactment;
　　enditure" includes expenditure　on　the　services　of　the　
Government
　　ired to be met under any enactment;
　　ance Committee" means the Finance Committee of the Legislative
Council
　　blished under the Standing Orders of the Legislative Council;
　　eral revenue" means moneys which under this　Ordinance　or　any　
other
　　tment are to be paid into or to form part of the general revenue;
　　d" means a head of expenditure;
　　lic moneys" means--
　　the general revenue;
　　any moneys which are accounted for in the books or records of　
account
　　he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
　　any other moneys which the Governor　may　declare　in　writing　
to　be
　　ic moneys for the purposes of this Ordinance;
　　head" means a subhead of expenditure;
　　plementary　Appropriation　Bill"　and　 "Supplementary　
Appropriation
　　nance" means a Bill or Ordinance, as the case may be,　which　
provides
　　appropriation from the　general　revenue　in　supplementation　
of　the
　　opriation already made by an Appropriation Ordinance.
　　he general revenue
　　Except where otherwise provided by or　under　this　Ordinance　
or　any
　　r enactment any moneys raised or received　for　the　purposes　
of　the
　　rnment shall form part of the general revenue.
　　Any refund or drawback　may　be　made　from　the　general　
revenue　in
　　rdance with regulations made under section 11. (Replaced 8 of 1984　
s.
　　
　　For the avoidance of doubt it is hereby declared that the
reference in
　　ection (1) to moneys raised　or　received　for　the　purposes　
of　the
　　rnment does not include moneys held on trust.
　　harges on the general revenue
　　xpenditure shall be charged on the general revenue except as　
provided
　　r under this Ordinance or any other enactment.
　PART II THE ESTIMATES OF REVENUE AND EXPENDITURE,　AND　APPROPRIA-　
TION
　　
　　nnual estimates
　　The Financial Secretary shall cause to be prepared in　each　
financial
　　estimates of the revenue and expenditure of the　Government　for　
the
　　following financial year, and shall cause such estimates to　be　
laid
　　re the Legislative Council before or as soon as practicable after　
the
　　encement of the financial year to which they relate.
　　Subject to subsection (3), the estimates of　revenue　and　
expenditure
　　l be in such form as the Financial Secretary may　from　time　to　
time
　　ct.
　　The estimates of expenditure shall--
　　classify expenditure under heads and subheads with the ambit　of　
each
　　described;
　　in respect of each head show　the　estimated　total　
expenditure,　the
　　ision sought in respect of each subhead, the establishment of
posts
　　any), and the limit (if any) to the commitments which may　be　
entered
　　in respect of expenditure which is not annually recurrent; and
　　specify the controlling officer designated in respect of each
head and
　　ead under section 12.
　　Where there is a requirement under any enactment that　
expenditure　be
　　from the general revenue, provision　for　such　expenditure　
shall　be
　　uded in the estimates of expenditure for the purposes　of　this　
Part,
　　without prejudice to the validity or effect of any such
requirement.
　　pproval of estimates of expenditure and appropriation
　　The heads contained in the estimates of expenditure　for　a　
financial
　　shall be included in an Appropriation Bill which shall be　
introduced
　　the Legislative Council at the same time as the estimates.
　　Upon the enactment of the Appropriation　Ordinance　the　
estimates　of
　　nditure for the financial year to which the Ordinance relates
shall be
　　ed to be approved to the extent that they　are　provided　for　in　
the
　　nance and shall have effect from the first day of such financial
year.
　　Expenditure for the financial year on the services of　the　
Government
　　l, subject to this Ordinance, be arranged in accordance with the
heads
　　subheads and be limited by the provision in each subhead shown
in　the
　　mates of expenditure as approved or as　may　subsequently　be　
changed
　　time to time in accordance with section 8.
　　uthorization of expenditure in advance of appropriation
　　The Legislative Council may, in advance of an Appropriation
Ordinance,
　　esolution authorize expenditure for the services of the
Government　in
　　ect of a financial year to be　charged　on　the　general　
revenue,　in
　　rdance with　this　Ordinance　and　subject　to　such　
limitations　and
　　itions as may be specified in the resolution.
　　Expenditure charged on the general revenue pursuant　to　a　
resolution
　　r this section shall be arranged in　accordance　with　the　
heads　and
　　eads shown in the estimates of expenditure laid under　section　
5　and
　　provisions　of　this　Ordinance　shall,　for　the　purposes　
of　this
　　ection and subject to　such　conditions　and　limitations　as　
may　be
　　ified in the resolution, apply to such estimates as though　they　
were
　　approved estimates of expenditure.
　　Expenditure charged on the general revenue pursuant　to　a　
resolution
　　r this section shall be　set　off　against　the　amounts　
respectively
　　ided　in　the　Appropriation　Ordinance　upon　the　same　
coming　into
　　ation.
　　
　　hanges to the approved estimates of expenditure
　　Subject to this section, no changes shall　be　made　to　the　
approved
　　mates of expenditure except with the approval of the Finance
Committee
　　a proposal of the Financial Secretary.
　　Without limiting the generality of subsection　(1)　such　
changes　may
　　ide for all or any of the following matters--
　　the creation of new heads or subheads;
　　supplementary provision in approved or new subheads;
　　variations in the establishments of posts;
　　increases in the limit to the commitments which may be entered
into in
　　ect of expenditure which is not annually recurrent.
　　The Finance Committee may delegate　to　the　Financial　
Secretary　the
　　r to approve　changes　subject　to　such　conditions,　
exceptions　and
　　tations as are specified in the delegation.
　　The Financial Secretary, where a delegation by the　Finance　
Committee
　　r　subsection　(3)　so　provides,　and　subject　to　such　
conditions,
　　ptions and limitations as are specified in the delegation, may
further
　　gate his power to approve changes to any public officer.
　　A delegation to any public　officer　under　subsection　(4)　
shall　be
　　ect to such further conditions,　exceptions　and　limitations　
as　the
　　ncial Secretary may specify.
　　Nothing　in　subsection　(1)　shall　be　construed　as　
limiting　 or
　　cting--
　　the power of the Governor to make any proposal, or allow or direct
any
　　osal to be made, to the Legislative Council, the object or　effect　
of
　　h is to require a change to the approved estimates of expenditure;
or
　　a requirement under any enactment that expenditure　be　met　
from　the
　　ral revenue.
　　The Financial Secretary shall cause such changes to　be　made　
to　the
　　oved estimates of expenditure as are necessary in respect of any--
　　approval given under subsection (1), (3) or (4);
　　expenditure pursuant to a proposal referred to in subsection (6)　
(a);
　　
　　requirement referred to in subsection (6) (b) not　otherwise　
provided
　　by approval under this section.
　　The Financial Secretary shall at　the　end　of　each　quarter　
of　the
　　ncial year or as soon as practicable thereafter--
　　report to the Finance Committee changes made to the approved
estimates
　　xpenditure in that quarter upon approval　by　him　or　by　any　
public
　　cer pursuant to a delegation under section (3) or (4), as the case
may
　　and
　　table in the Legislative Council a summary of all changes made
to　the
　　oved estimates of expenditure in that quarter under this section.
　　Without prejudice to section 9, expenditure　in　respect　of　
which　a
　　ge to the approved estimates is　made　under　this　section　
shall　be
　　ged on the general revenue notwithstanding　that　there　has　
been　no
　　opriation in respect thereof by an Appropriation Ordinance.
　　upplementary Appropriation
　　t the close of account　for　any　financial　year　it　is　
found　that
　　nditure charged to any head is in excess of the sum　appropriated　
for
　　head by an Appropriation Ordinance, the excess shall be included
in a
　　lementary Appropriation　Bill　which　shall　be　introduced　
into　the
　　slative Council　as　soon　as　practicable　after　the　close　
of　the
　　ncial year to which the excess expenditure relates.
　PART III CONTROL AND MANAGEMENT
　　
　　General powers and duties of the Financial Secretary
　　Financial Secretary shall, subject to this　Ordinance　and　any　
other
　　tment, have the management of the finances of the Government　and　
the
　　rvision,　control　and　direction　of　all　matters　relating　
to　the
　　ncial affairs of the Government.
　　Power to make regulations and give directions, etc.
　　Without prejudice to　any　other　provision　of　this　
Ordinance,　the
　　ncial Secretary may make such administrative regulations and give
such
　　nistrative directions and　instructions　not　inconsistent　
with　this
　　nance as may appear to him to be necessary or expedient for the
better
　　ying out of the provisions and purposes of this Ordinance and for　
the
　　ty, economy and advantage of public moneys and Government
property.
　　Any regulations made or　directions　and　instructions　given　
by　the
　　rnor or by any person authorized by him, for purposes similar to
those
　　espect of which regulations, directions and instructions may　be　
made
　　iven under subsection (1), and which are in force at the　
commencement
　　his Ordinance, shall, in so far as they are not inconsistent with
this
　　nance, remain in force and shall be deemed for all　purposes　to　
have
　　made or given under this section and to be liable　to　revocation　
or
　　dment hereunder.
　　Controlling officers
　　Estimates of expenditure laid before　the　Legislative　Council　
shall
　　gnate a controlling officer in respect of each head and subhead.
　　Subject to section 14 (5), a controlling officer shall be　
responsible
　　accountable for all expenditure from any head or subhead for which　
he
　　he controlling officer, and　for　all　public　moneys　and　
Government
　　erty in　respect　of　the　department　or　service　for　
which　he　is
　　onsible.
　　Controlling officers to obey regulations and directions, etc.
　　y controlling officer shall obey all regulations made　and　
directions
　　nstructions given by the Financial　Secretary　under　section　
11　and
　　l, if　so　required,　account　to　the　Financial　Secretary　
for　the
　　ormance of his duties as controlling officer.
　　Authority of controlling officers to incur expenditure
　　Subject to any regulations made or directions or instructions
given by
　　Financial Secretary under section 11 and to any　reservation　
made　by
　　Financial Secretary under subsection (3), a controlling　officer　
may,
　　accordance　with　this　Ordinance,　incur　expenditure　and　
authorize
　　nditure to be incurred against any provision shown in any subhead　
for
　　h he is the controlling officer.
　　No expenditure shall be incurred against any provision　shown　
in　any
　　ead except by or under the authority of the controlling officer.
　　The Financial Secretary may, in writing, reserve the whole or any
part
　　ny provision shown in any subhead and for so long as such　
reservation
　　ins in force no expenditure shall be incurred　against　the　
provision
　　rved.
　　A controlling officer may, in respect of any subhead for which　
he　is
　　controlling officer, by allocation warrant　signed　by　him　or　
by　a
　　ic officer authorized generally or specially　by　him,　
authorize　any
　　r controlling officer to incur expenditure or authorize
expenditure to
　　ncurred against any provision shown in that subhead--(Added 8 of
1984
　　)
　　for any purpose within the ambit of that subhead; and
　　in accordance with the terms of the allocation warrant.
　　The controlling officer to whom an allocation warrant is issued　
under
　　ection (4) shall be responsible and accountable　for　any　
expenditure
　　rred　under　the　warrant　as　if　he　were　the　controlling　
officer
　　gnated in respect thereof under section 12.
　　
　　Further　authority　of　controlling　officers　in　respect　
of　urgent
　　nditure
　　where an urgent need has arisen for expenditure to be incurred
which--
　　requires a change to the approved estimates of expenditure in　
respect
　　atters referred to in section 8 (2) (b) or (d); and
　　in the opinion of a controlling officer cannot be deferred　until　
the
　　ssary change is made in accordance　with　section　8　without　
serious
　　iment to the public interest, the　controlling　officer　may,　
on　his
　　onal responsibility, incur the expenditure　in　anticipation　
of　such
　　ge.
　　As soon as practicable after incurring expenditure under
subsection
　　the controlling officer shall　report　the　matter　to　the　
Financial
　　etary for the purpose of having　the　necessary　change　made　
to　the
　　oved estimates of expenditure.
　　Where the necessary change to the approved estimates of
expenditure is
　　made in accordance with section 8, the expenditure incurred shall　
not
　　charged　on　the　general　revenue　but　shall　remain　the　
personal
　　onsibility of the controlling officer who　incurred　the　
expenditure.
　PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
　　
　　Duties of Director of Accounting Services
　　The Director of Accounting　Services　shall　be　responsible　
for　the
　　ilation and supervision of the accounts of　the　Government,　
for　the
　　gement of accounting operations and procedures, and for ensuring　
that
　　regulations directions　or　instructions　made　or　given　
under　this
　　nance relating thereto and in respect of the safe　custody　of　
public
　　ys and its accounting are complied with.
　　Without prejudice to the generality of his duties under
subsection (1)
　　the powers conferred on the Financial　Secretary　by　section　
11　the
　　ctor of Accounting Services shall--
　　ensure that adequate arrangements are made for bringing　
promptly　and
　　erly to account all public moneys received and paid by the
Government;
　　pay such sums from public moneys as he is authorized to pay under
this
　　nance or any other enactment;
　　ensure, in so far as is practicable, that　adequate　
arrangements　are
　　for the safe custody of public moneys; and
　　bring to the notice of the Financial Secretary　and　the　
Director　of
　　t, in writing, any material defect in departmental control of
revenue,
　　nditure,　cash,　stamps,　securities,　stores　and　other　
Government
　　erty which may come to his　notice　and　any　persistent　
breaches　of
　　lations,　directions　or　instructions　made　or　given　
under　 this
　　nance.
　　Subject to the provisions of any enactment, in　the　exercise　
of　his
　　es the Director of Accounting Services shall be　entitled　to　
inspect
　　offices　and　shall　have　access　to　all　records,　books,　
vouchers

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