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Appendix 3
附錄
3
Focus ofWork in 2012-13
In July 2012, the Finance Committee revised its Terms of Reference (TOR) by
including matters relating to risk management and mitigation measures as
follow-up actions to the recommendations of the external consultant’s review
of HA’s Corporate Governance Practices. The updated TOR of the Committee
was approved by the HA Board in October 2012.
To assist the HA Board in ensuring proper stewardship and effective use of
public funds, the Committee met five times in 2012-13 to advise and make
recommendations to the Board on various finance related matters for the
Authority. Key focus of the Committee in 2012-13 were broadly summarised as
follows:
(a)
In support of corporate strategy formulation and policies development
of HA, the Committee considered a review of Government funding
arrangement for three years from 2013-14 to 2015-16, and the progress
on the continuous refinement of HA’s internal resource allocation system
with a view to developing a measure that better reflects resource needs
from a total patient journey perspective, as well as the updates on
insurance approach and direction for 2013-14.
(b)
Dovetailing with HA’s service and resource planning process, the
Committee considered the proposed 2013-14 HA budget and resource
allocation. It also reviewed the financial risk assessment and the Annual
Work Plan of the Finance Division for 2013-14.
(c)
On accountability reporting and monitoring of HA’s financial position, the
Committee reviewed HA’s draft audited financial statements for 2011-12.
Besides, it also considered the 2011-12 audited financial statements for
a number of designated programmes undertaken by HA, including the
electronic Health Record Programme development, the Samaritan Fund,
the Community Care Fund Medical Assistance Programme and the HA
Charitable Foundation. In addition to receiving monthly financial reports
during the year, the Committee also considered a mid-year financial
review of HA together with the unaudited financial statements for the six
months ended 30 September 2012.
(d)
The Committee received regular Treasury Panel (TP)’s progress update on
HA’s treasury operations and management, which included the report
for the Internal Controls Review of HA’s treasury operations conducted
by the external consultants in March 2013. The Report revealed that
HA has a well-established control framework and risk management
mechanism to govern its treasury functions. Apart from TP’s progress
report, an update on the development of its next generation of Patient
Billing System was also provided to the Committee. Last but not least, to
better support capacity building for the Finance function, the Committee
considered the progress of various staff development initiatives for the
Finance workforce.
2012-13
年度工作概況
財務委員會在
2012
年
7
月修訂其職權範圍，因應外部顧問就
醫管局機構管治檢討所作的建議，加入有關風險管理及緩減
措施的內容。委員會修訂後的職權範圍於
2012
年
10
月經醫
管局大會通過。
為協助醫管局大會妥善督導和有效運用公帑，委員會在
2012-13
年度共召開五次會議，就醫管局的多項財務相關事
宜，向大會提供意見及作出建議。委員會於
2012-13
年度的
工作重點概述如下：
(a)
為支援醫管局制訂整體策略及政策，委員會審議
2013-14
至
2015-16
政府三年撥款安排的檢討；優化醫
管局內部資源分配機制的進展，以病人的整體醫療過
程所需之資源作基礎，訂立一套更有效反映資源需求
的計算模式；以及重新修訂
2013-14
年度的投保模式
及方針。
(b)
委員會亦配合醫管局的服務及資源規劃進程，審議醫
管局
2013-14
年度預算及資源分配建議，並審閱財務
部
2013-14
年度的財務風險評估及年度工作計劃。
(c)
在問責報告及監察醫管局財務狀況方面，委員會審閱
醫管局
2011-12
年度的經審核財務報表擬本，亦審議
醫管局推行的若干指定計劃
2011-12
年經審核財務報
表，包括電子健康紀錄系統開發計劃、撒瑪利亞基
金、關愛基金醫療援助計劃，以及醫院管理局慈善基
金。除年內每月收閱財務報告外，委員會亦審議醫管
局的年中財政檢討及截至
2012
年
9
月
30
日止六個月
未經審核的財務報表。
(d)
委員會定期收閱庫務小組就醫管局庫務運作及管理提
呈的進度報告，包括外部顧問於
2013
年對醫管局庫
務運作進行的內部管控檢討報告。根據該份報告，醫
管局設有完善的管控架構和風險管理機制，以管理其
庫務職能。除庫務小組的進度報告外，委員會亦收閱
新一代病人帳務系統的開發進度報告。最後，為加強
協助財務部提升工作能力，委員會亦審議各項財務人
員培訓措施的進度。
155
醫院管理局年報
2012-2013