Reports of the Director of Audit
Report Nos. 85 and 86 of the Director of Audit on the results of value for money audits were tabled in the Legislative Council (LegCo) this morning (April 29).
A value for money audit is an examination into the economy, efficiency and effectiveness with which any bureau of the Government Secretariat, department, agency or other public body has discharged its functions. Report Nos. 85 and 86 of the Director of Audit cover a variety of subjects on the administration of government programmes and provision of public services.
The submission of Report No. 85 of the Director of Audit to the President of LegCo was originally due in October 2025. In light of the prorogation of the seventh LegCo on October 24, 2025, the Audit Commission, with the agreement of the President of LegCo, the Public Accounts Committee and the Financial Services and the Treasury Bureau, deferred the submission of the Report to no later than
April 7, 2026 (i.e. the deadline for submission of Report No. 86 of the Director of Audit). In accordance with the value for money audit guidelines tabled in the Provisional LegCo on February 11, 1998, approval of the Chief Executive of the Hong Kong Special Administrative Region has been obtained for the deferral.
Report No. 85 of the Director of Audit comprises the following eight chapters:
Chapter Subject
1 Hong Kong Education City Limited
2 Labour Department: Employment support services for young people
3 Management of food waste treatment facilities bythe Environmental Protection Department
4 Management of public swimming pool complexes
5 Property Management Services Authority
6 Upgrading the fire safety in industrial buildings
7 Work of the Companies Registry
8 Work of the Development Bureau intree management
Report No. 86 of the Director of Audit comprises the following eight chapters:
Chapter Subject
1 Health and Medical Research Fund
2 Maintenance of highway structures bythe Highways Department
3 Management of food waste bythe Environmental Protection Department
4 Operation of the Hong Kong Observatory
5 Regulation and monitoring of ferry services by the Transport Department
6 Social Innovation and Entrepreneurship Development Fund
7 Subsidy Scheme to Extend Fibre-based Networks to Villages in Remote Areas
8 Youth hostels constructed withGovernment funding
Report Nos. 85 and 86 of the Director of Audit on the results of value for money audits are available on the Audit Commission’s website at www.aud.gov.hk.
Photo source: aud.gov.hk
