400 和 402 段)。行预咨委会询问后获悉，行政当局实施了新的对账方法，以确保向审计委员会正确报告所有欺诈和推定欺诈案件。内部监督事务厅将每季度向方案规划、财务和预算厅内部控制科报告已完成的欺诈和推定欺诈调查以及移交各实体采取行动的案件。根据内部监督事务厅提交的材料，该科将维持一项欺诈追踪记录，并在其中更新案件的当前状况。
Upon enquiry, the Advisory Committee was informed that the Administration had implemented a new reconciliation methodology to make sure that all fraud and presumptive fraud cases were correctly reported to the Board. The Office of Internal Oversight Services would, on a quarterly basis, report to the Internal Control Section of the Office of Programme Planning, Finance and Budget on completed investigations of fraud and presumptive fraud and on cases referred to entities for action. On the basis of the submission by the Office of Internal Oversight Services, the Section would maintain a fraud tracker and update it with the current status of the cases.