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关于印发《浙江省会计师事务所分所审批管理办法》的通知

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关于印发《浙江省会计师事务所分所审批管理办法》的通知

浙江省财政厅


关于印发《浙江省会计师事务所分所审批管理办法》的通知

发文号码:浙财会字〔2003〕43号 发文机关:浙江省财政厅


  
各市财政局,各会计师事务所:
  现将《浙江省会计师事务所分所审批管理办法》印发给你们,请遵照执行。我厅于1998年11月印发的《浙江省会计师(审计)事务所分支机构审批管理暂行办法》(浙财会〔1998〕116号)同时废止。

  附件:浙江省会计师事务所分所审批管理办法



  二○○三年八月十三日
附件:

浙江省会计师事务所分所审批管理办法
  
  第一条 为了规范浙江省会计师事务所(以下简称"事务所")分所的审批和管理,根据《中华人民共和国注册会计师法》和财政部颁发的《会计师事务所分所审批管理暂行办法》等有关规定,结合本省事务所管理实际,制定本办法。
  第二条 本办法所称分所,是指事务所因业务发展需要,在其所在的市、县(市)以外的地区(浙江省范围内)设立从事业务活动的非独立法人的分支机构。
  第三条 分所以事务所名义对外执行业务,事务所对分所的业务活动和债务承担法律责任。
  第四条 分所名称统一采用"事务所名称+分所所在地地名+分所"的称谓。
  第五条 本省事务所到外省设立分所,按财政部颁发的《会计师事务所分所审批管理暂行办法》有关规定执行。事务所在本省范围内设立分所,按本办法执行。
  第六条 事务所在本省范围内设立分所,其本所(不含分所)应具备下列条件:
  1.事务所依法成立3年以上,内部机构及管理制度健全;
  2.事务所从业人员50人以上,其中注册会计师25人以上;
  3.事务所的注册资本在100万元以上;或者净资产加职业风险金在400万元以上(参加职业保险的其净资产在300万元以上);
  4.事务所上年度的业务收入在500万元以上;
  5.事务所具有良好的声誉,在以往3年中没有因违反执业准则、规则及其他法律、法规而受到行政处罚或行业自律性惩戒。
  第七条 事务所拟设立的分所应具备下列条件:
  1.必须有10名以上从业人员,其中注册会计师5名以上;
  2.在前两年必须由事务所的合伙人或出资人担任分所的负责人;
  3.有10万元以上的营运资金;
  4.有固定的办公场所和必要的办公设施。
  第八条 事务所设立分所由省财政厅审批,其报批程序为:事务所向分所所在地的市级财政部门提供申请设立的有关材料,市级财政部门经审查签署初审意见,并加盖公章后,报省财政厅审批;省财政厅最终审查申报材料,并自收到材料之日起30日内决定批准或不批准,对于不批准的,省财政厅以书面形式通知事务所,并说明理由。
  第九条 事务所设立分所,应当报送下列材料:
  1.事务所设立分所的申请报告;
  2.事务所的章程或合伙人协议;
  3.事务所上一年度经审计的会计报表及审计报告;
  4.事务所注册会计师人员名单及其注册会计师证书复印件;
  5.分所注册会计师及从业人员名单及基本情况,其中分所负责人的人选及基本情况;
  6.分所办公场所证明;
  7.事务所对分所的管理办法;
  8.审批机关要求的其他材料。
  第十条 分所是事务所的派出机构,其人事、财务、执业标准、质量控制、人员培训等方面接受事务所的统一管理。
分所的负责人由事务所任命或聘任,并报当地市级财政部门备案。
  第十一条 跨市地设立的分所,应当接受所在地财政部门和注册会计师协会的管理。
  第十二条 分所必须严格遵守国家的法律、法规,在总所授权的范围内开展工作。
  分所不得有下列行为:
  1.设立后长期不开展业务活动;
  2.挂靠或变相挂靠于其它单位;
  3.业务收入定额承包或分成;
  4.其它违反有关注册会计师行业规定的行为。
  第十三条 在本办法实施前已批准设立的分所,其事务所或者分所不具备本办法规定条件的,应在1年内达到本办法规定的条件;因客观原因1年后未能达到本办法规定条件的,可向省财政厅提出延期1年书面申请,经省财政厅同意后,方可延期1年。
  第十四条 原已批准设立的分所(除在本办法第十三条规定的期限内外)或按本办法新设立的分所,日后其事务所或分所不具备本办法规定的条件,应当暂停经营业务,达到条件可恢复经营活动。分所暂停或恢复经营活动,均由事务所向当地财政部门报告,并报省财政厅备案。分所停业1年后仍未达到规定条件的,事务所应按本办法规定的设立审批程序,申请办理分所撤销或注销手续。事务所不按规定报请撤销手续的,当地财政部门可直接报省财政厅予以撤销。当地财政部门不按规定申报的,省财政厅可以直接按规定予以撤销。
  第十五条 分所违反有关规定,由省财政厅对事务所进行行政处罚;省财政厅对事务所的行政处罚,适用于事务所的分所。
  第十六条 事务所依法终止时,其分所同时终止。
  第十七条 事务所经其它机构批准设立的税务代理点、代理记账点不得承接、承办注册会计师法定审计业务。
  第十八条 本办法所称"以上"均包括本数。
  第十九条 本办法由省财政厅负责解释,并自发布之日起执行。
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河北省学校安全管理规定

河北省人民政府


河北省学校安全管理规定

河北省人民政府令〔2010〕第8号


《河北省学校安全管理规定》已经省政府研究同意,现予公布,自2010年12月10日起施行。




省长



二○一○年十一月十六日



河北省学校安全管理规定


第一章总则

第一条为加强学校安全管理,维护学校正常教育教学秩序,预防和处理学校安全事故,保障学校及其学生和教职工的人身、财产安全,根据《中华人民共和国教育法》等有关法律、法规的规定,结合本省实际,制定本规定。

第二条本省和本省行政区域内各级各类学校、幼儿园和非学历教育机构(以下统称学校)及学生和教职工的人身、财产安全和学校周边环境安全的管理,适用本规定。

第三条县级以上人民政府应当加强对辖区内学校安全工作的领导,加大对维护学校安全的经费投入,及时协调、解决学校安全工作中存在的问题,保障学校安全。

乡镇人民政府依其职责,做好辖区内学校安全工作。

第四条县级以上人民政府教育行政部门负责本省和本省本行政区域内的学校安全管理工作。

县级以上人民政府有关部门应当按各自职责,做好学校安全管理工作。

第五条学生和教职工应当遵守学校安全制度,接受安全教育和安全管理,不得从事危及自身、他人和学校安全的活动。

第六条国家机关、企事业单位、社会团体以及其他组织和个人有维护学校安全的义务,应当依法维护学校安全,支持学校安全工作。

第二章安全管理职责

第七条县级以上人民政府应当按国家规定确保学校选址安全,依法维护学校周边秩序,为学校提供安全保障。

县级以上人民政府应当对学校的校舍和其他教育教学设施以及生活设施的安全情况进行检查,对存在的不安全因素应当及时排除,对确认为危房或者存在其他重大安全隐患的,责成相关责任部门或者民办学校举办者限期解决。

第八条县级以上人民政府教育行政部门应当对学校安全工作履行下列职责:

(一)制定学校安全工作考核标准和办法,加强对学校安全工作的督导、检查和考核,督促学校建立并落实安全管理制度;

(二)建立安全工作责任制和事故责任追究制,督促学校排查和消除安全隐患,落实整改措施;

(三)指导学校安全教育工作,组织开展安全教育培训;

(四)协调政府有关部门共同做好学校安全管理工作,对学校周边治安环境进行治理,协助当地人民政府组织对学校安全事故的救援和调查处理;

(五)指导、监督下级教育行政部门和学校制定学校安全应急预案;

(六)配合当地人民政府指导学校妥善处理学生伤害事故。
教育督导机构应当组织学校安全工作的专项督导。

第九条举办学校的主管部门应当指导、监督学校落实安全责任制,将学校安全工作列入学校目标管理内容,定期进行考核。

第十条公安机关及有关部门应当在学校门前完善交通信号灯、交通标志、标线、减速带、交通隔离护拦等交通安全设施,在特殊教育学校门前有过街人行横道的,应当设置有音响提示装置的过街信号灯。对交通复杂的中小学校门前道路,公安机关交通管理部门应当在学校上下学时间适当部署警力或者交通协管员,维护学校周边交通秩序。

公安机关应当指导学校做好内部安全保卫工作,加强学校周边治安巡逻。公安机关应当与学校建立治安管理联系制度,协助学校处理有关治安事件。在治安情况复杂区域的学校,依托门卫室设置学校警务室或者治安岗亭。

第十一条公安机关消防机构应当依法对学校遵守消防法律、法规情况进行监督检查,指导学校检查和消除火灾隐患,开展灭火演练,进行消防知识宣传。

第十二条住房和城乡建设行政部门应当加强对学校工程建设过程安全状况的监督管理,发现安全事故隐患应当依法责令排除,发现教育教学、生活设施建设中违反工程建设强制性标准应当责令纠正。

第十三条卫生行政部门应当指导学校加强卫生和疾病防控工作,协助学校做好突发公共卫生事件的处置工作,配合教育行政部门对学生及教职工进行健康教育。

第十四条公安、文化、新闻出版、工商行政管理等行政部门应当按各自职责,加强对学校周边娱乐、音像制品、图书等经营场所的监督管理。

第十五条文化、工商行政管理、公安等行政部门应当按各自职责,依法取缔中小学校周边200米内开办的网吧,查处接纳未成年人进入网吧的行为。

第十六条城市管理等行政部门应当按各自职责,对在学校周边摆摊设点、堆放杂物,依傍学校围墙搭建建筑物、构筑物等及时进行清理。食品药品监督部门应当加强对专门为中小学生提供餐饮服务的经营者的监督管理。

第十七条环境保护、质量技术监督等行政部门应当加强对学校和学校周边有害污染源的治理,对学校使用的特种设备及其相关设施的安全状况定期进行检查。

第三章安全教育

第十八条中小学校应当按国家《中小学公共安全教育指导纲要》的规定,将消防、交通、公共卫生、社会治安、自然灾害、意外伤害、信息安全和防震减灾等安全教育内容纳入教学计划,落实教学计划、安全教材、授课教师、教学课时。

第十九条学校应当利用学校网站、校报、板报、宣传橱窗、讲座等形式,并针对季节、地理、气候特点,开展安全知识教育。

第二十条学校应当在开学初、放假前以及开展群体性活动时,集中对学生进行安全教育。

第二十一条公安机关消防机构及地震、卫生等行政部门应当指导、帮助学校开展安全教育,制订应急预案,组织应急疏散、逃生自救互救演练。

第二十二条县级以上人民政府教育行政部门应当定期对中小学校管理人员进行学校安全管理培训,使其掌握安全管理知识,提高安全管理水平。

第二十三条学生的监护人应当履行法定监护义务,配合学校加强对学生的安全教育和管理。

提倡为学生购买人身意外伤害保险。

第四章安全管理

第二十四条县级以上人民政府教育行政部门及学校应当将学校安全工作列入年度工作目标计划,制订学校安全工作评价、考核标准和办法,定期对学校安全工作情况进行考核,并作为评比、表彰奖励的依据。

第二十五条学校主管部门应当制订学校安全应急预案。学校应当在主管部门的指导下制订并完善学校安全应急预案,定期组织应急演练。

第二十六条学校应当健全安全管理工作责任制,校长是学校安全的第一责任人。学校建立相应机构或者配备必要的专(兼)职人员,负责做好安全管理的具体工作。

第二十七条学校应当配备安全保卫人员、必要的安全防护器材及监控和报警设施。所需费用,政府举办的高等学校、高中阶段学校从同级财政安排的办学经费中统筹解决,义务教育学校由同级财政从义务教育补助经费中统筹解决,民办学校由举办者负责解决。

第二十八条学校应当配备专职人员负责学生宿舍管理,建立宿舍管理制度,落实夜间值班、巡查责任,加强对宿舍用电和防火防盗设施的安全检查。

学校不得租用普通民用住宅作为学生宿舍。

第二十九条学校应当在有危险性的教育教学、生活服务场地、设施设备及学校内施工区域设置安全警示标志,在重点部位、重点岗位设置安全员,对建筑、设施设备的安全状况定期检查,及时维修。

第三十条学校应当对外来人员进出学校进行询问、登记,未经允许,外来人员和车辆不得进入学校。经允许进入学校的车辆,应当按规定的线路和速度行驶,并在指定地点停放。

严禁将易燃、易爆、有毒、有害物品、管制刀具和其他危险品带入学校。

第三十一条学校应当按规定标准配备消防设施和器材,定期进行检修,确保完好、有效。

学校教学用房、学生宿舍、食堂、图书馆、体育(场)馆等学生聚集的场所,应当配备消防应急照明设施,设置消防安全标志和安全通道,并保证疏散通道、安全出口畅通。

第三十二条学校应当保证食堂及从业人员符合食品安全法律、法规规定的有关要求,提供给学生的食品、饮用品和药品,应当符合国家规定的标准。

第三十三条学校用于接送学生的车辆,应当经有关部门检测合格,驾驶员应当具有3年以上的驾驶经验,租用车辆接送教职工和学生的,应当选择合法的车辆运输经营单位,并与其签订安全责任书。

第三十四条学校应当将学校规定的上下学时间及学生未到学校或者擅自离开学校等涉及学生安全的信息,及时告知监护人。

对无民事行为能力的学生,学校与学生的监护人应当进行接送交接。

第三十五条学校应当加强易燃、易爆、有毒、有害物品和其他危险品的管理,建立储存、使用和保管制度。

学校不得将房屋、场地出租给他人从事易燃、易爆、有毒、有害物品和其他危险品的生产、经营活动。

第三十六条学校组织大型群体性活动应当确定专人负责安全工作,对活动场地、设施进行安全检查,制订应急预案,并采取必要的防范措施。

学校不得以任何形式和名义组织学生从事接触易燃、易爆、有毒、有害物品和其他危险品的劳动,以及超越其行为能力或者自我保护能力的各类危险性活动,不得在危及学生人身安全的环境开展活动。

第三十七条对有身体残疾、特定疾病或者其他身体异常情况的学生,学生家长应当向学校报告,学校不得安排不适合其参加的教育教学或者其他活动,预防意外事故的发生。

第三十八条学校不得安排患有传染病、精神病,有违法犯罪记录及品行不良的人员到学校工作。

第三十九条学校采购或者代为采购学生床上用品和学生服装的,应当要求供货单位提供质量保证能力和产品质量安全性能证明。

第四十条教职工发现有危及学生人身和财物安全行为的,应当及时制止和报告。发现学生打架斗殴、寻衅滋事,应当及时制止。发现学生携带易燃、易爆、有毒、有害物品、管制刀具和其他危险品,应当没收并上交学校,由学校上交公安机关。

第五章安全事故处理

第四十一条学校发生安全事故,应当及时采取措施救助受伤害学生,并立即向学校主管部门和事故主管部门报告,同时通知受伤害学生的监护人。

属于重大安全事故的,学校主管部门应当按有关规定及时向本级人民政府和上一级主管部门报告,并按有关规定报安全生产监督管理行政部门处理。

学校发生安全事故不得隐瞒、谎报或者拖延不报。

第四十二条学校发生安全事故,学校主管部门和事故主管部门接到报告后,应当立即指导学校进行处置,属于重大安全事故的,应当赶赴事故现场进行处置。学校应当予以配合,尽快恢复正常的教学秩序。

第四十三条学校发生安全事故,对学生人身伤害赔偿的处理,当事人可以协商解决。双方自愿,可以书面请求学校主管部门进行调解。也可以依法向人民法院提起诉讼。

由学校主管部门进行调解的,学校主管部门应当在接到书面调解申请之日起30日内办结。

第四十四条学校发生安全事故的人身伤害赔偿,经学校主管部门在调解期限内调解达成一致意见的,当事人双方应当签订调解协议书并履行有关义务;经调解未达成一致意见的,应当终止调解,并书面告知申请人。

第四十五条学校发生安全事故,受伤害学生或者其监护人、当事人应当配合学校进行事故处理,不得辱骂、殴打教职工,不得聚众滋事,不得干扰学校正常的教育教学和工作秩序。

第六章法律责任

第四十六条学校主管部门、有关行政部门及其工作人员违反本规定,有下列行为之一的,由其所在单位或者上级主管部门依法给予处分;构成犯罪的,依法追究刑事责任:

(一)不依法履行学校安全管理职责的;

(二)对学校的建筑、教育教学设施设备及消防安全设施存在的重大安全隐患不采取措施解决的;

(三)对扰乱校园秩序或者侵害教职工及学生人身、财产安全案件不依法查处的;

(四)接到学校安全事故报告,不及时指导学校进行处置的;

(五)对影响学校周边治安、交通秩序不依法查处导致发生重大安全事故的;

(六)其他玩忽职守、滥用职权、徇私舞弊的行为。

第四十七条学校违反本规定,不履行安全教育和安全管理职责的,由学校主管部门责令限期改正,造成教职工及学生伤亡的,由学校主管部门依法给予处分;对民办学校依法予以处罚。

第四十八条学校教职工违反本规定第四十条规定的,由学校给予批评教育,情节严重的,依法给予处分。

第四十九条学生或者其监护人违反本规定第四十五条规定的,由公安机关依照《中华人民共和国治安管理处罚法》予以处罚;构成犯罪的,依法追究刑事责任。

第七章附则

第五十条本规定自2010年12月10日起施行。





PROTECTION OF WAGES ON INSOLVENCY ORDINANCE ——附加英文版

Hong Kong


PROTECTION OF WAGES ON INSOLVENCY ORDINANCE
 (CHAPTER 380)
 CONTENTS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  
  II    PROTECTION OF WAGES ON INSOLVENCY FUND BOARD
  stablishment and incorporation of Wages on Insolvency Fund Board
  unctions and powers of the Board
  oard to be subject to directions of the Governor in Council
  
  III   FUND
  stablishment of Protection of Wages on Insolvency Fund
  ayments from the Fund
  
  IV    FINANCIAL PROVISIONS
  inancial year and estimates
  ank account
  Investment of moneys
  Accounts
  Auditors
  Statements and reports to be laid on table of Legislative Council
  Costs of administering the Fund
  
  V    PAYMENT FROM THE FUND
  Entitlement to apply for ex gratia payment
  Payment
  Review by Board
  Additional power of Commissioner
  Verification of application
  Decisions under this Part not to be challenged
  Power of Commissioner to delegate
  Payment not to affect right to legal aid
  Proof by certificate
  
  VI    RECOVERY OF PAYMENTS
  Subrogation
  Recovery of payment made by mistake
  
  VII   MISCELLANEOUS
  Offences
  Regulations
  Power of Governor to amend Schedule
  Transitional
  
  dule Protection of Wages on Insolvency Fund Board
  
  rovide for the establishment of a board to administer the
Protection
  ages on Insolvency Fund, to provide for payment of monies from
the
  to employees whose employers become insolvent; and for matters
  ected therewith or incidental thereto.
  April 1985] L. N. 100 of 1985
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Protection of Wages on 
Insolvency
  nance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  licant" means any person who would, on the winding up of a company,
be
  tled to priority under section 265 (1) (b), (c), (ca) or (cc) of 
the
  anies Ordinance (Cap. 32) or who would, on a bankruptcy, be 
entitled
  riority under section 38 (1) (b), (c), (ca) or (cc) of the 
Bankruptcy
  nance (Cap. 6) other than a person whose employer is an individual
and
  is a member of the family of that employer and who dwells in the 
same
  ling as that employer; (Amended 48 of 1987 s. 2; 38 of 1989 s.
2)
  kruptcy petition" means a bankruptcy petition under the 
Bankruptcy
  nance (Cap. 6);
  rd" means the Protection of Wages on Insolvency Fund Board
established
  ection 3;
  missioner" means the Commissioner for Labour;
  pany" means any body which is liable to be wound up 
under the
  anies Ordinance (Cap. 32);
  ancial year" means the financial year of the Fund fixed under 
section
  Fund" means the Protection of Wages on Insolvency Fund referred
to in
  ion 6;
  y" has the meaning assigned to it by section 2 of the 
Business
  stration Ordinance (Cap. 310);
  everance payment" means a severance payment payable by an
employer to
  mployee under section 31B (1) of the Employment Ordinance (Cap.
57);
  laced 45 of 1991 s. 2)
  "wages" means wages or salary in respect of
  h an applicant would, on the winding up of a company, be entitled 
to
  rity under section 265 (1) (b) or (c) of the Companies Ordinance
(Cap.
  or who would, on a bankruptcy, be entitled to priority under 
section
  1) (b) or (c) of the Bankruptcy Ordinance (Cap. 6), save 
that the
  nt specified in section 265 (1) (b) or (c) of the Companies
Ordinance
  . 32) or section 38 (1) (b) or (c) of the Bankruptcy Ordinance 
(Cap.
  as the case may be) as the maximum amount in respect of 
which an
  icant would be entitled to priority, or any amount 
substituted
  efor under section 265 (1A) or (1B) of the Companies Ordinance 
(Cap.
  or (as the case may be) section 38 (2), (2A) or (2B) of the
Bankruptcy
  nance (Cap. 6), shall not apply; (Amended 15 of 1993 s. 2)
  "wages in lieu of notice" means wages in lieu of notice in respect 
of
  h an applicant would, on the winding up of a company, be entitled 
to
  rity under section 265 (1) (cc) of the Companies Ordinance (Cap. 
32),
  ould, in a bankruptcy, be entitled to priority under section 38
(1)
  of the Bankruptcy Ordinance (Cap. 6), save that the amount 
specified
  ection 265 (1) (cc) of the Companies Ordinance (Cap. 32) or
section 38
  (cc) of the Bankruptcy Ordinance (Cap. 6) (as the case may be)
as the
  mum amount in respect of which an applicant would be 
entitled to
  rity shall not apply; (Added 48 of 1987 s. 2. Amended 15 of 1993
s. 2)
  ding-up petition" means a winding-up petition under Part V or X
of the
  anies Ordinance (Cap. 32).
 PART II PROTECTION OF WAGES ON INSOLVENCY FUND BOARD
  
  stablishment and incorporation of Wages on Insolvency Fund Board
  There is hereby established a board to be known as the Protection 
of
  s on Insolvency Fund Board and in the Chinese language as which 
shall
  body corporate.
  The Board shall consist of a Chairman appointed under the Schedule
and
  more than 10 members appointed by the Governor as follows--
  subject to paragraph (b) not more than 4 public officers;
  equal numbers of persons who, in his opinion, represent employers 
and
  ons who, in his opinion, represent employees.
  The Governor shall give notice of each appointment by notice in 
the
  tte.
  The Schedule shall have effect with respect to the Board.
  unctions and powers of the Board
  The Board shall have the following functions--
  to administer the Fund;
  to make recommendations to the Governor with respect to the 
rate of
  ; and
  to perform such other duties as are imposed or other powers as 
are
  erred on it by this Ordinance.
  The Board may do all such things as are necessary for, or 
incidental
  onducive to, the better carrying out of the functions of the Board
and
  in particular, but without prejudice to the generality 
of the
  going--
  hold, acquire or lease all kinds of property whether 
movable or
  vable;
  sell or otherwise dispose of all kinds of property whether movable 
or
  vable;
  subject to section 10, invest its funds in such manner and to 
such
  nt as it thinks necessary or expedient; and
  with the prior consent of the Financial Secretary, borrow 
money in
  manner and on such securities or terms as it thinks expedient.
  oard to be subject to directions of the Governor in Council
  Governor in Council may give to the Board such directions as he
thinks
  with respect to the exercise of its functions under this Ordinance
and
  Board shall comply with any such direction.
 PART III FUND
  
  stablishment of Protection of Wages on Insolvency Fund
  fund known as the Protection of Wages on Insolvency Fund 
established
  r the provisions of section 21 of the Business Registration
Ordinance
  . 310) in force immediately before the commencement of this 
Ordinance
  l be deemed to be established and continue in existence under 
this
  ion, and shall consist of--
  moneys that are paid by the Commissioner of Inland Revenue under 
that
  ion whether paid before or after the commencement of this
Ordinance;
  moneys recovered under Part VI;
  interest and other income derived from the moneys and 
investments
  rising the Fund; and
  other moneys lawfully paid into the Fund.
  ayments from the Fund
  e shall be paid from the Fund the following--
  payments to applicants under section 16;
  expenses incurred by the Board for the purposes of this Ordinance;
  capital, interest and charges in respect of any loan; and
  any other sums required or permitted to be paid by the Fund under
this
  nance.
 PART IV FINANCIAL PROVISIONS
  
  inancial year and estimates
  The Board may, from time to time, with the prior approval 
of the
  rnor, fix a period to be the financial year of the Fund.
  In each financial year, before a date to be fixed by the Governor,
the
  d shall submit to the Governor, for his approval, estimates 
of the
  me and expenditure of the Fund for the next financial year:
  ided that the estimates for the first financial year of the Fund
shall
  ubmitted as soon as practicable after the commencement 
of this
  nance.
  The Governor shall consider the estimates submitted to 
him under
  ection (2) and may approve or reject them and, in the 
case of
  ction, may require the Board to resubmit the estimates 
modified in
  manner and within such time as the Governor may direct.
  The Board may, from time to time, vary the estimates approved 
under
  ection (3) and shall, as soon as practicable, deliver to the 
Governor
  atement in writing containing details of any variation.
  ank account
  Board shall open and maintain an account with a bank approved by 
the
  ncial Secretary and shall pay all moneys of the Fund 
into that
  unt.
  Investment of moneys
  moneys of the Fund that are not immediately required by the Board 
may
  
  deposited on fixed term or call deposit or in a savings account
in
  bank licensed under the Banking Ordinance (Cap. 155); or
  with the prior approval of the Financial Secretary, invested in 
such
  r investments as the Board thinks fit.
  Accounts
  Board shall--
  keep and maintain such accounts and records of all transactions
of the
  as the Director of Accounting Services may require; and
  after the end of each financial year cause to be prepared a 
statement
  he accounts of the Fund which shall include an income and 
expenditure
  unt and balance sheet and shall be signed by the Chairman.
  Auditors
  The Board shall at the commencement of each financial year 
appoint
  tors, who shall be entitled to have access to all books of 
account,
  hers and other records kept by the Board and to 
require such
  rmation and explanations as they may think fit.
  The auditors shall audit the statement of accounts prepared 
under
  ion 11 and shall report thereon to the Board.
  Statements and reports to be laid on table of Legislative Council
  The Board shall, within 6 months after the end of each financial 
year
  uch further time as the Governor may for any particular year 
allow,
  it to the Governor a report on the activities of the Board for 
that
  ncial year including copies of the statement of accounts 
prepared
  r section 11 and the report made under section 12.
  The Governor shall cause the reports and statements received 
by him
  r subsection
  to be laid on the table of the Legislative Council.
  Costs of administering the Fund
  All costs and expenses incurred by the Government in
administering the
  shall be a charge upon general revenue.
  The Financial Secretary may direct that a supervision fee 
to be
  rmined by him, in relation to such period as may be determined
by him,
  l be charged against the income of the Fund and shall at a 
time
  rmined by him be paid to him by the Board from the Fund and paid 
by
  into general revenue.
 PART V PAYMENT FROM THE FUND
  
  Entitlement to apply for ex gratia payment
  Subject to this Part, an applicant to whom--
  wages are due and unpaid;
  wages in lieu of notice are due and unpaid; or
  the liability to be paid a severance payment has arisen 
and the
  rance payment is unpaid, whether or not the severance payment is 
then
  may apply for an ex gratia payment from the Fund in respect of 
the
  s, wages in lieu of notice or the severance payment, as the case 
may
  or all or any of them. (Replaced 38 of 1989 s. 3)
  An application under subsection (1) (in this Part called an
  lication" ) shall be made to the Commissioner in writing in a 
form
  oved by him. (Amended 48 of 1987 s. 3)
  No applicant shall apply for payment from the Fund in respect of 
any
  s for services rendered before 1 April 1985.
  No applicant shall apply for payment from the Fund in respect of
wages
  ieu of notice arising out of a contract of employment 
terminated
  re the commencement of the Protection of Wages on Insolvency
  ndment) Ordinance 1987 (48 of 1987). (Added 48 of 1987 s. 3)
  No applicant shall apply for payment from the Fund in respect 
of a
  rance payment the liability for payment of which arose 
before the
  encement of the Protection of Wages on Insolvency 
(Amendment)
  nance 1989 (38 of 1989). (Added 38 of 1989 s. 3)
  
  Payment
  Subject to subsections (1B) and (2) where it appears 
to the
  issioner that an employer has failed to pay any wages, wages in 
lieu
  otice or severance payment, as the case may be, or all or any of 
them
  n applicant and that--
  in the case of an employer who is not a company--
  a bankruptcy petition has been presented against him; or
  he has committed an act of bankruptcy within the meaning of
section 3
  he Bankruptcy Ordinance (Cap. 6) but a petition cannot be 
presented
  nst him by reason of section 6 (1) (a) of that Ordinance; or
(Replaced
  f 1988 s. 2)
  in the case of an employer who is a company, a winding-uppetition 
has
  presented against that employer,
  ay make an ex gratia payment to the applicant out of the Fund of 
the
  nt of the wages, wages in lieu of notice or severance payment,
as the
  may be, or all or any of them.
  When the Commissioner makes a payment under subsection (1) (a) 
(ii),
  hall give notice of the payment and the reasons therefor 
in the
  tte. (Added 41 of 1988 s. 2)
  Where an application has been made in respect of a severance 
payment
  h is not due at the date of the application, the 
Commissioner may
  r consideration of the application until the severance payment
becomes
  (Added 38 of 1989 s. 4)
  The Commissioner shall not make any payment under subsection
(1)--
  to the applicant unless the applicant has verified his
application by
  atutory declaration in a form approved by the Commissioner;
  ) of an amount exceeding $18,000 in respect of wages; (Replaced
15 of
  s. 3)
  ) (Repealed 15 of 1993 s. 3)
  in respect of wages for services rendered more than 4 months prior 
to
  date of application;
  in respect of wages in lieu of notice--
  ) of an amount exceeding--
  the equivalent of 1 month's wages of the applicant; or
  $6,000,
  hever is the lesser; or (Amended 15 of 1993 s. 3)
  subject to subsection (2A), which became due more than 4 months
prior
  he date of application; or (Replaced 38 of 1989 s. 4)
  in respect of a severance payment--
  of an amount exceeding the aggregate of $8,000 and half of that 
part
  he applicant's entitlement to severance payment in excess of 
$8,000;
  Replaced 45 of 1991 s. 3)
  the liability for payment of which arose more than 4 months prior 
to
  date of application. (Added 38 of 1989 s. 4)
  Subsection (2) (e) (ii) shall not apply to wages in lieu of 
notice
  ing out of a contract of employment terminated before the
commencement
  he Protection of Wages on Insolvency (Amendment) Ordinance 1989
(38 of
  ). (Added 38 of 1989 s. 4)
  ) The Legislative Council may be
  lution amend the period specified in subsection (2) (e) (i) (A)
or the
  nt specified in subsection (2) (b), (e) (i) (B) or (f) (i). 
(Added 48
  987 s. 4. Amended 15 of 1993 s. 3)
  nded 48 of 1987 s. 4; 38 of 1989 s. 4)
  
  Review by Board
  Any applicant aggrieved by any decision of the Commissioner 
under
  ion 16 may in writing--
  request the Commissioner to give reasons for that decision; and
  after being given reasons under paragraph  (a), 
request  the
  issioner to refer the application to the Board.
  Upon receiving a request from an applicant under subsection (1) 
(b),
  Commissioner shall forward all documents relating to the 
application
  he Chairman of the Board.
  The Board may confirm or vary any decision of the Commissioner 
on an
  ication referred to it under this section or may for those 
purposes
  ire the Commissioner to make further inquiries relating 
to the
  ication.
  Additional power of Commissioner
  Notwithstanding that in any particular case a petition referred
to in
  ion 16 (1) (a) (i) or (b) has not been presented against an 
employer,
  Commissioner may, subject to subsection (2) of that section, 
make an
  ratia payment under that section in that case if in his opinion--
  nded, 41 of 1988 s. 3)
  the employer employs less than 20 employees;
  sufficient evidence exists to support the presentation of a 
petition
  hat case on the ground--
  if the employer is a company, that he is unable to pay his debts;
or
  if the employer is a person other than a company, that 
he has
  itted an act of bankruptcy; and
  it is unreasonable or uneconomic to present a petition in that
case.
  Where the Commissioner exercises his discretion under 
subsection (1)
  ake payment, he shall give notice in the Gazette stating that,
in his
  ion, sufficient evidence exists to support the 
presentation of a
  tion on the ground--
  if the employer is a company, that he is unable to pay his debts;
or
  if the employer is a person other than a company, that 
he has
  itted an act of bankruptcy.
  Nothing in subsection (2) shall require the Commissioner to give 
more
  one notice in respect of each employer.
  No action shall lie against the Commissioner in respect of any 
notice
  n under subsection (2).
  
  Verification of application
  For the purpose of verifying any application under section 15, 
or if
  equired by the Board under section 17 (3), the Commissioner may 

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