In terms of accountability, to whom does the Commission of Audit report?

The correct answer is that the Commission of Audit reports to the Legislative Council. This structure is essential for maintaining transparency and accountability within the government. The Legislative Council plays a critical role in overseeing government actions, including the financial management practices of the Commission of Audit. By reporting to the Legislative Council, the Commission provides an opportunity for legislative scrutiny of the government's financial statements and operations, which is vital for upholding public trust and ensuring that public funds are used effectively.

The other options, such as the Executive Council, Chief Executive, and public auditors, do not serve as the appropriate accountability mechanism for the Commission of Audit. The Executive Council assists the Chief Executive in governance, but it is not the body that oversees audit findings. Reporting directly to the Chief Executive would create a conflict of interest, as those being audited would have control over the oversight process. Public auditors are part of the audit process but do not receive formal reports; their primary role is to conduct the audits rather than receive and analyze audit outcomes.