118
Appendices
附錄
118
Finance Committee (FC)
Terms of reference
(a)
To consider and recommend, for the Council’s endorsement,
the annual budget of the Hong Kong Council for Accreditation
of Academic and Vocational Qualifications (HKCAAVQ),
including any subsequent adjustments thereof.
(b)
To consider the medium and long term financial plans of
HKCAAVQ.
(c)
To keep under review the financial position of HKCAAVQ,
including its return on investment and fee charging policy, and
make recommendations to the Council as appropriate.
(d)
To receive, consider and recommend, for the Council’s
approval, the audited financial statements.
(e)
To recommend, for the Council’s approval, the appointment of
Auditors.
(f)
T o mo n i t o r a v a i l a b l e c a s h b a l a n c e s a n d ma k e
recommendations concerning the liquidation of investments to
ensure that an appropriate level of cash reserves is maintained.
(g)
To periodically review internal controls of HKCAAVQ as they
relate to financial and accounting matters.
(h)
To make recommendations to the Council on such matters
within FC’s remit as they arise.
財務委員會
職權範圍
(a)
商討評審局的年度預算，包括隨
後的調整，並提交評審局大會審
批。
(b)
研究評審局的中期和長期財務計
劃。
(c)
適時檢討評審局的財務狀況，包
括投資回報和收費政策，並恰當
地向評審局大會提交建議。
(d)
接收及討論核數師審核的財務報
表，並向評審局大會提出審批建
議。
(e)
對核數師的委任提出建議，並提
交評審局大會通過。
(f)
監察評審局的可動用現金結餘及
對相關投資之變現提出建議，以
確保現金儲備維持合適的水平。
(g)
定期檢討評審局中與財務及會計
相關的內部監控。
(h)
在財務委員會職權範圍內適當地
就其他事宜向評審局大會提交建
議。