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The Secretary for Home Affairs Incorporated

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The Secretary for Home Affairs Incorporated The Secretary for Home Affairs Incorporated Financial statements for the year ended 31 March 2020 Audit Commission The Government of the Hong Kong Special Administrative Region Independent Auditor's Report To The Secretary for Home Affairs Incorporated Opinion I certify that I have audited the financial statements of the funds administered by The Secretary for Home Affairs Incorporated ("the Funds") set out on pages 4 to 20, which comprise the statement of assets and liabilities as at 31 March 2020, and the statement of receipts and payments for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In my opinion, the financial statements of the Funds are prepared, in all material respects, in accordance with section 10(3) and 10( 4) of the Secretary for Home Affairs Incorporation Ordinance (Cap. 1044). Basis for opinion I conducted my audit in accordance with section 10(5) of the Secretary for Home Affairs Incorporation Ordinance and the Audit Commission auditing standards. My responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of my report. I am independent of the Funds in accordance with those standards, and I have fulfilled my other ethical responsibilities in accordance with those standards. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Responsibilities of The Secretary for Home Affairs Incorporated for the financial statements The Secretary for Home Affairs Incorporated 1s responsible for the preparation of the - 1 - financial statements in accordance with section 10(3) and 10( 4) of the Secretary for Home Affairs Incorporation Ordinance, and for such internal control as The Secretary for Home Affairs Incorporated determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, The Secretary for Home Affairs Incorporated is responsible for assessing the Funds' ability to continue as going concerns, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting. Auditor's responsibilities for the audit of the financial statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's repo1i that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Audit Commission auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or e1Tor and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with the Audit Commission auditing standards, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from en-or, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control; evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by The Secretary for Home Affairs Incorporated; and conclude on the appropriateness of The Secretary for Home Affairs Incorporated's - 2 - use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Funds' ability to continue as going concerns. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Funds to cease to continue as going concerns. S. M. CHOI Audit Commission Principal Auditor 26th Floor for Director of Audit Immigration Tower 7 Gloucester Road 25 September 2020 Wanchai, Hong Kong - 3 - THE SECRETARY FOR HOME AFFAIRS INCORPORATED STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2020 Note 2020 2019 HK$ HK$ Ex-Chinese Public Dispensaries Fund ASSETS Investments 2(b) 1,007,996 1,007,996 Time deposits 316,820 311,846 Cash at bank 1,593,623 1,441,321 Cash with the Director of Accounting Services 19,661 19,861 2,938,100 2,781,024 Sir Jack Cater Scholarship Fund ASSETS Time deposits 4,773,240 4,679,202 Cash at bank 92,884 92,785 4,866,124 4,771,987 Lord Wilson United World Colleges Scholarship Fund ASSETS Investments 2(b) 54,679,225 51,020,798 Time deposits 1,000,000 4,272,257 Cash at bank 698,094 929,757 56,377,319 56,222,812 Public donations accepted for welfare purposes and community projects ASSETS Cash at bank 1,500,293 597,128 Cash with the Director of Accounting Services 1,963,861 2,103,179 3,464,154 2,700,307 The Ping Wo Fund ASSETS Cash at bank 92,222,405 53,430,835 The Cantonese Opera Development Fund ASSETS Investments 2(b) 17,374,907 19,436,823 Time deposits 58,554,098 60,153,018 Cash at bank ~II~_7,634,470 16,811,400 83,563,475 96,401,241 Trust Fund in Support of Reconstruction in the Sichuan Earthquake Stricken Areas ASSETS Time deposits 53,692,594 55,093,659 Cash at bank 9,710,103 10,245,767 63,402,697 65,339,426 Community Care Fund ASSETS Placements with the Exchange Fund 2(d) 15,300,710,080 17,820,618,979 Time deposits 3,722,500,000 1,731,800,000 Cash at bank 1,240,257 1,381,416 Cash with the Director of Accounting Services 290,228 199,176 19,024,740,565 19,553,999,571 - 4 - Note 2020 2019 HK$ HK$ Elite Athletes Development Fund ASSETS Placements with the Exchange Fund 2(d) 10,790,579,243 5,433,021,617 Time deposits 633,225,978 6,407,443,626 Cash at bank 495,089 34,312 11,424,300,310 11,840,499,555 Social Innovation and Entrepreneurship Development Fund ASSETS Time deposits 95,000,000 89,000,000 Cash at bank 6,253,516 2,544,881 101,253,516 91,544,881 LESS: LIABILITIES Contract deposits held (442,960) (528,634) NET ASSETS 100,810,556 91,016,247 30,856,685,705 31,767,163,005 ================= ================ - 5 - REPRESENTING: Note 2020 2019 HK$ HK$ Ex-Chinese Public Dispensaries Fund Accumulated fund 3 2,938,100 2,781,024 Sir Jack Cater Scholarship Fund Capital account 4,563,470 4,563,470 Accumulated surplus account 3 302,654 208,517 4,866,124 4,771 ,987 Lord Wilson United World Colleges Scholarship Fund Capital account 45,275,000 45 ,275,000 Accumulated surplus account 3 11 , 102,319 10,947,812 56,377,319 56,222,812 Public donations accepted for welfare purposes and community projects Accumulated fund 3 3,464,154 2,700,307 The Ping Wo Fund Accumulated fund 3 92,222,405 53 ,430,835 The Cantonese Opera Development Fund Accumulated fund 3 83 ,563,475 96,401 ,241 Trust Fund in Support of Reconstruction in the Sichuan Earthquake Stricken Areas Accumulated fund 3 63 ,402,697 65 ,339,426 Community Care Fund Accumulated fund 3 19,024,740,565 19,553,999,571 Elite Athletes Development Fund Capital account 13 ,000,000,000 13 ,000,000,000 Accumulated deficit account 3 (1 ,575,699,690) 1,159,500,445) 11,424,300,310 11 ,840,499,555 Social Innovation and Entrepreneurship Development Fund Accumulated fund 3 I 00,810,556 91 ,016,247 30,856,685,705 31,767,163 ,005 The accompanying notes I to 7 form part of these financial statements. Caspar Ying-wai TSUI) The Seer tary for Home Affairs Incorporated 25 September 2020 - 6 - THE SECRETARY FOR HOME AFFAIRS INCORPORATED STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2020 Note 2020 2019 HK$ HK$ Ex-Chinese Public Dispensaries Fund Cash and bank balances at beginning of year 1,461,182 1,309,420 Revenue 4 157,276 155,256 Expenditure 5 (200) (200) Surplus for the year 157,076 155,056 Other transactions relating to movement of funds: Net payments 6 (4,974) (3,294) Cash and bank balances at end of year 1,613,284 1,461,182 ================ ================ Sir Jack Cater Scholarship Fund Bank balance at beginning of year 92,785 126,731 Revenue 4 94,137 49,743 Expenditure 5 - (34,350) Surplus for the year 94,137 15,393 Other transactions relating to movement of funds: Net payments 6 (94,038) (49,339) Bank balance at end of year 92,884 92,785 ================ ================ Lord Wilson United World Colleges Scholarship Fund Bank balance at beginning of year 929,757 406,698 Revenue 4 2,253,394 2,289,879 Expenditure 5 (2,098,887) (2,093,358) Surplus for the year 154,507 196,521 Other transactions relating to movement of funds: Net (payments)/receipts 6 (386,170) 326,538 Bank balance at end
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