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 Performance pledges

Key performance measures in respect of regularity audit for 2025-26 are:

Targets
Number of Director of Audit's Reports submitted to the Legislative Council 1
Time required to certify the statements of accounts of the Government of Hong Kong Special Administrative Region after the end of each financial year 7 months
Indicators
Number of accounts certified 86
Number of man-hours spent 109,827
Provision for regularity audit as % of total government spending 0.011%

Key performance measures in respect of value for money audit for 2025-26 are:

Targets
Number of Director of Audit's Reports submitted to the Legislative Council 2
Number of value for money audit reports issued to audited bodies 16
Indicators
Number of man-hours spent 165,969
Provision for value for money audit as % of total government spending 0.018%