Audit Commissioner ： Ho Veng On
1. As the directing body of the Commission of Audit, the Commissioner of Audit shall exercise the following powers:
1) To formulate policies of the Commission of Audit and to lay down rules for its internal operation;
2) To provide for the preparation of the audit reports referred in Law No. 11/1999, Articles 10 and 11.
2. The Commission of Audit is under the direction of the Commissioner of Audit. The Commissioner of Audit may delegate his powers to the Assistant, directors, departmental and divisional heads, and advisers, excepting the powers for account certification and reporting.
Assistant Audit Commissioner ： ---
1. The Commissioner of Audit may have one Assistant.
2. The Assistant shall be nominated by the Commissioner of Audit and his appointment and dismissal shall be made by the Chief Executive.
3. The act of appointment and dismissal of the Assistant shall be published in the Official Gazette of Macao Special Administrative Region.
4. The remuneration of the Assistant shall be equal to 70% of that of the Commissioner of Audit and enjoy other rights and benefits attributed to a bureau director.
5. Deductions for retirement and pension or other social security regimes of the Assistant shall be made taking as reference the salary index of a bureau director indicated in the Decree Law No. 85/89/M, Column 2, Table 1, promulgated on 21 December, 1989.
6. When the Commissioner of Audit is absent or unable to execute his duties, the Assistant shall direct and coordinate the Commission of Audit.
7. Unless with prior permission of the Commissioner of Audit, the Assistant shall keep absolute confidentiality of the facts he acknowledges either during or as result of performing his functions.
8. The Assistant shall not engage in any other functions in the civil service or in any private activities, whether remunerated or not, nor hold any position in political organizations or in organizations with the nature of labour union.
9. The Assistant may renounce to his post informing by the Commissioner of Audit in writing, at least 60 days in advance.
Audit Commissioner's Office ： Ermelinda Maria da Conceição Xavier
1. The Commissioner of Audit’s Office is a unit that provides technical and logistical supports directly to the Commissioner of Audit in executing his duties.
2. The Commissioner of Audit’s Office comprises:
1) Chief of Audit Comissioner's Office;
3. The number of secretaries shall not be more than two.
4. The Commissioner of Audit’s Office comprises of the Department of General Support and the Division of Administration and Finance.
Department of General Support ： Sit Chi Wai
1. Main functions and powers of the Department of General Support include introducing and applying information technologies, developing and managing information systems, purchasing and maintaining information equipment, organizing professional training and activities of professional experience exchange, liaising with the media, providing translation services, and handling editing, publishing and promotion of publications.
2. The Department of General Support comprises the Division of Information Technology and the Division of Training and Communication.
Division of Information Technology ： ---
Main functions and powers of the Division of Information Technology include:
1) To set up and manage a rational information network system, to establish an information management system able to support the Commission of Audit to discharge its duties and satisfy its needs, and to ensure the security of its information and the smooth operation of the system;
2) To coordinate overall purchases and installation of information equipment and to ensure their effective operation;
3) To study and to introduce adequate information technologies so as to ensure complete and confidential archive of the electronic data;
4) To study and to set up the archive, systematically maintaining all filed documents and informatizing them, and to destroy documents according to the law;
5) To cooperate with information technologies units of other public institutions and departments of the Macao Special Administrative Region, named hereafter as Macao SAR, especially on promoting compatibility of methods used in information processing;
6) To review and optimize operational procedures so as to improve the effectiveness of the organization, and submitting related improvement suggestions.
Division of Training and Communication ： ---
Main functions and powers of the Division of Training and Communication include:
1) To organize professional training for the personnel of the Commission of Audit as instructed by the Commissioner of Audit, and to promote participation in courses organized by related governmental departments or institutions established within or without the Macao SAR;
2) To ensure connection with related governmental departments or institutions established within or without the Macao SAR, in order to promote scientific and technological information exchange;
3) To set up and organize an information base, through which publications and information which are helpful to the discharge of the duties of the Commission of Audit are collected, analized, classified and maintained on different storage media, and to manage the documentation centre;
4) To liaise with media and to handle publication and distribution of promotion materials;
5) To edit, translate, print and publish internal and external reports of the Commission of Audit;
6) To provide translation services required by the Commission of Audit to discharge its duties.
Division of Administration and Finance ： Mak Ka Hou
Main functions and powers of the Division of Administration and Finance include:
1) To carry out administrative procedures related to recruitment, selection and personnel administration, and updating the files of the personnel;
2) To perform general clerical work, organizing and updating the general archive and its files;
3) To manage the property and to ensure the preservation, security and maintenance of the facilities, equipment and vehicles;
4) To prepare the annual budget and to execute the approved budget in line with the rules and terms of public accounting;
5) To organize and operate the accounting system in accordance with the provisions of the law in effect, and preparing the required reports and accounts;
6) To acquire and manage supplies, equipment and materials, and for this purpose organizing and carrying out tenders and consultations for acquisition of goods and services required for the operation of the Commission of Audit.
Director ： Neoh Hwai Beng
Deputy Director ： Tong Pek Cheng
1. Main functions and powers of the Audit Bureau include:
1) Based on the accounts presented and other information obtained according to law, to audit the budget execution, final accounts, management and application of non-budgetary funds and verifying whether payments are compliant with legal procedures by the auditees referred in Law No. 11/1999, Article 3;
2) To audit the general accounts and balance sheet of the Macao SAR presented by the Financial Services Bureau;
3) By means of special audit, to verify and audit the budget management and effectiveness of the financial operations of the auditees referred in Law No. 11/1999, Article 3;
4) By means of performance audit, to verify and audit the economic efficiency and efficacy of the performance of the auditees referred in Law No. 11/1999, Article 3;
5) To carry out research, analysis and promotion of theories, techniques and methods that would improve audit works;
6) To assist in research and formulation of the annual activity plan, and to submitt audit reports on audit projects.
2. The Audit Bureau comprises Audit Department One, Audit Department Two, Audit Department Three and the Division of Research and Methodology.
3. The Audit Bureau and its subunits shall be led and coordinated by a Director, assisted by a Deputy Director.
4. The Director and the Deputy Director shall be remunerated according to the salary index prescribed in the Column 2, Table 1 of the Decree Law No. 85/89/M, passed on 21 December 1989.
Audit Department One ： Ng Wing Kwan Annie Leocadia
Audit Department One shall be responsible for auditing public institutions and departments that by law are established to ensure the utilization of the necessary financial resources to develop the economy of the Macao SAR.
Audit Department Two ： Chui Kam Po
Audit Department Two shall be responsible for auditing public institutions and departments which aim to meet social needs, namely social security, social work, education, health, environmental and housing quality as well as the participation of citizens in cultural, sport, recreational and civic activities.
Audit Department Three ： Fong Wai Kao
1. Audit Department Three shall be responsible for auditing public institutions and departments participating in formulation and supervision of policies for the Macao SAR
2. Entities that by their nature are not audited by the Audit Department One nor by the Audit Department Two are audited by the Audit Department Three.
Division of Study and Methodology ： Fong Kuok Io
Main functions and powers of the Division of Research and Methodology include:
1) To participate in designing audit methods adapted to audit annual accounts;
2) To study, analyze and introduce theories, techniques and methods adapted to audit works, and setting relevant audit standards and procedures;
3) To do research on and setting up an audit information database, by which all information on the auditees are systematically collected, analized and maintained;
4) To assist all departments of the Audit Bureau to perform their functions.