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 Performance pledges

Key performance measures in respect of regularity audit for 2020-21 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 105,333
Provision for regularity audit as % of total government spending 0.009%

Key performance measures in respect of value for money audit for 2020-21 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 18
Indicators
Number of man-hours spent 170,419
Provision for value for money audit as % of total government spending 0.017%