However, checks and balances are maintained simultaneously. As expressly stipulated in The Ombudsman (Amendment) Ordinance 2001, the Ombudsman must each year submit a working report, accounts statement and auditor’s report to the Chief Executive, which will then be submitted to the Legislative Council. It must also submit a report to LegCo on its resource management status. Therefore, it can be said that the Chief Executive and LegCo supervise its operation and management. Financially, the Director of Audit may in any financial year evaluate the efficiency of the Ombudsman without questioning its policy goals. As a separate legal entity, like other statutory bodies, the Ombudsman and the staff of its office are still subject to the Prevention of Bribery Ordinance.