Performance pledges

Key performance measures in respect of regularity audit for 2026-27 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	85
Number of man-hours spent	110,324
Provision for regularity audit as % of total government spending	0.01%

Key performance measures in respect of value for money audit for 2026-27 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	160,192
Provision for value for money audit as % of total government spending	0.016%