Cap. 153A 《華人廟宇基金規例》Chinese Temples Fund Regulations
生效中Chinese Temples Fund Regulations
[10 December 1954]
(Format changes—E.R. 6 of 2019)
1. Citation
These regulations may be cited as the Chinese Temples Fund Regulations.
2. Interpretation
In these regulations, unless the context otherwise requires—
Account (帳戶) means the account “Deposits—Chinese Temples Fund” established by regulation 5; Chairman (主席) means the Chairman of the Chinese Temples Committee; Committee (委員會) means the Chinese Temples Committee constituted by section 7 of the Ordinance; Fund (基金) means the Chinese Temples Fund referred to in regulation 3.3. Chinese Temples Fund
The Chinese Temples Fund shall consist of—
the revenues of all Chinese temples other than those specified in the Schedule to the Ordinance; and
any donations and voluntary contributions thereto.
4. Control and application
The Fund shall be controlled by the Chairman and applied in accordance with the provisions of section 8 of the Ordinance.
5. Maintenance of Fund
All moneys due to the Fund shall be paid to the Director of Accounting Services who shall credit them to an account entitled “Deposits—Chinese Temples Fund”.
6. Investment
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.
7. 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.
8. 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.
9. Write off
The Chairman may, with the authority of the Committee, write off any asset or any debt due to the Fund which he considers irrecoverable.
10. Annual accounts
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.
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.
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.