This is the text of the Hong Kong Personal Data (Privacy) Ordinance, with hypertext (click and jump) links to all paragraph and section cross references, and to the definitions of all terms defined in the Ordinance. For information about the conventions adopted in setting this out, please refer to the separate page.

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                        SCHEDULE 2

               FINANCES, ETC. OF COMMISSIONER 

1. Resources of Commissioner
   (1)  The resources of the Commissioner shall consist of—
        (a) all money—
              (i) paid by the Government to the Commissioner and
                  appropriated for that purpose by the Legislative
                  Council; and
             (ii) otherwise provided to the Commissioner by the
                  Government; and
        (b) all other money and property, including gifts, donations,
            fees, rent, interest and accumulations of income received by
            the Commissioner.
   (2)  The Secretary for the Treasury may give directions in writing of
a general or specific character to the Commissioner in relation to the
amount of money which may be expended by the Commissioner in any
financial year and the Commissioner shall comply with those directions.
   (3)  For the avoidance of doubt, it is hereby declared that any
remuneration or other benefit payable to, and any expenses of—
        (a) the Commissioner, or
        (b) any person employed or engaged under section 9(1) of this
            Ordinance,
shall be paid out of the resources of the Commissioner.

2. Borrowing powers

   (1)  Subject to subsection (2), the Commissioner may borrow by way of
overdraft such money as he may require for meeting his obligations or
performing his functions under this Ordinance.
   (2)  The Secretary for Home Affairs may, after consulting with the
Secretary for the Treasury, give directions in writing of a general or
specific character to the Commissioner in relation to the amount of
money which may be borrowed under subsection (1) and the Commissioner
shall comply with those directions.
   (3)  The Commissioner may with the approval of the Secretary for Home
Affairs given after the Secretary has consulted with the Secretary for
the Treasury borrow, otherwise than by way of overdraft, such money as
he may require for meeting his obligations or performing his functions
under this Ordinance.
   (4)  A person lending money to the Commissioner shall not be
concerned to inquire whether the borrowing of the money is legal or
regular or whether the money raised has been properly applied and shall
not be prejudiced by any illegality or irregularity or by misapplication
or non-application of the money.

3. Investment of surplus funds

   (1)  Subject to subsection (2), the Commissioner may invest money
that is not immediately required to be expended.
   (2)  The Commissioner shall not invest money pursuant to subsection
(1) except in such forms of investment as the Secretary for Home
Affairs, after consulting with the Secretary for the Treasury, approves.
   (3)  Subsection (1) shall not be subject to section 10(1) of this
Ordinance.

4. Accounts, audit and annual report of Commissioner

   (1)  The Commissioner shall cause proper accounts to be kept of all
his financial transactions.
   (2)  The Commissioner shall, as soon as practicable after the expiry
of a financial year, prepare a statement of the accounts of the
Commissioner, which statement shall include an income and expenditure
account and a balance sheet.
   (3)  The Commissioner shall appoint an auditor who shall, as soon as
practicable, audit the accounts required under subsection (1) and the
statement of accounts required under subsection (2) and shall submit a
report on the statement to the Commissioner.
   (4)  The Commissioner shall, as soon as practicable and in any case
not later than 9 months after the expiry of a financial year (or such
further period as the Chief Secretary allows), furnish—
        (a) a report on the activities of the Commissioner during that
            year including a general survey of developments, during that
            year, in respect of matters falling within the scope of the
            Commissioner's functions;
        (b) a copy of the statement of accounts required under
            subsection (2); and
        (c) the auditor's report on the statement,
to the Chief Secretary who shall cause the same to be tabled in the
Legislative Council.
   (5)  This section shall not be subject to section 10(1) of this
        Ordinance.

5. Director of Audit's examination

   (1)  The Director of Audit may, in respect of any financial year,
conduct an examination into the economy, efficiency and effectiveness
with which the Commissioner has expended his resources in performing his
functions and exercising his powers.
   (2)  Subject to subsection (3), the Director of Audit shall have a
right of access at all reasonable times to all such documents as he may
reasonably require for conducting an examination under this section and
shall be entitled to require from any person holding or being
accountable for any such document such information and explanation as he
considers reasonably necessary for that purpose.
   (3)  Subsection (2) applies only to documents in the custody and
control of the Commissioner.
   (4)  The Director of Audit may report to the President of the
Legislative Council the results of an examination conducted by him under
this section.
   (5)  Subsection (1) shall not operate to entitle the Director of
Audit to question the merits of the policy objectives of the
Commissioner.

6. Exemption from taxation

   (1)  The Commissioner shall be exempt from taxation under the Inland
Revenue Ordinance (Cap 1 12).
   (2)  For the avoidance of doubt, it is hereby declared that
subsection (1) does not apply to or in relation to any remuneration,
benefits or expenses referred to in section 1(3) paid out of the
resources of the Commissioner to the Commissioner.
 

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	Head of this Section
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 Contents
 [Prelim. & definitions]    [Admin.]    [Codes of practice]    [Returns & register]    [Data access & correction]    [Matching & transfers]    [Complaints, etc.]    [Exemptions]    [Offences]    [Forms, fees, etc.]
 [Sched 1: Data protection principles]    [Sched 2: Finances]    [Sched 3: Prescribed information]    [Sched 4: Other ordinances]    [Sched 5: Prescribed matters]    [Sched 6: Warrants]

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