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(Cap 153 section 9) [10 December 1954] (G.N.A. 151 of 1954) Cap 153B para 1 Citation These directions may be cited as the General Chinese Charities Fund Directions. Cap 153B para 2 Interpretation In these directions, unless the context otherwise requires- "Account" (帐户) means the account "Deposits-General Chinese Charities Fund" established by direction 4; "Chairman" (主席) means the Chairman of the Chinese Temples Committee; "Committee" (委员会) means the Chinese Temples Committee constituted by section 7 of the Ordinance; "Fund" (基金) means the General Chinese Charities Fund as established by the Ordinance; Cap 153B para 3 Control and application The Fund shall be controlled by the Chairman and shall be applied in accordance with the provisions of section 9 of the Ordinance. Cap 153B para 4 Maintenance of Fund All moneys due to the Fund as provided by the Ordinance and all donations and voluntary contributions thereto shall be paid to the Director of Accounting Services who shall credit them to an account entitled "Deposits-General Chinese Charities Fund". (L.N. 16 of 1977) Cap 153B para 5 Investment Remarks: Adaptation amendments retroactively made - see 33 of 1999 s. 3 Moneys in the Account may, with the authority of the Committee, be invested by the Chairman in any Government securities or in such other securities as the Committee may specify, and interest or dividends received on account of investments shall be credited to the Account. (33 of 1999 s. 3) Cap 153B para 6 Realization of investments The Chairman may, with the authority of the Committee, realize such part of the Fund's investments as the Committee may specify. Cap 153B para 7 Certification of advances All vouchers submitted to the Director of Accounting Services in respect of payments to be made out of the Fund shall be certified by the Chairman or his duly authorized delegate. (L.N. 126 of 1965; L.N. 16 of 1977) Cap 153B para 8 Write off The Chairman may, with the authority of the Committee, write off any asset or debt due to the Fund which he considers irrecoverable. Cap 153B para 9 Annual accounts Remarks: Adaptation amendments retroactively made - see 33 of 1999 s. 3 (1) The Chairman shall cause proper accounts to be kept of all transactions of the Fund 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 Chairman. (2) The accounts of the Fund and the signed statement of the accounts shall be audited by an auditor appointed by the Chief Executive, and the auditor 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, shall be laid on the table of the Legislative Council not later than 30 September next following the end of such period or so soon thereafter as the Chief Executive, in his absolute discretion, may allow. (L.N. 126 of 1965; 33 of 1999 s. 3)