Ex-NGO chairlady charged by ICAC guilty of using false receipts to reimburse expenses in government funded projects
2025-7-24
A then chairlady of a non-governmental organisation (NGO), charged by the ICAC, was today (July 24) convicted at the Kowloon City Magistrates’ Courts of using a false receipt and quotations to reimburse the expenses for government-funded projects and defrauding three schools of activity payments while working part-time for a drama troupe. The total sum involved was over $40,000.
Yau Ka-hei, 36, former chairlady of Hong Kong Women Christian Council (HKWCC) and former part-time education officer of Prospects Theatre, was found guilty after trial of six charges – two of an agent using documents containing false information with intent to deceive her principal, contrary to section 9(3) of the Prevention of Bribery Ordinance; one of using a copy of a false instrument, contrary to section 74 of the Crimes Ordinance; and three of fraud, contrary to section 16A(1) of the Theft Ordinance.
Magistrate Mr Patrick Tsang Hing-tung adjourned the case to August 7 for mitigation and sentence, pending the defendant’s background report. The defendant was remanded in the custody of the Correctional Services Department.
An ICAC spokesperson noted that in order to assist NGOs to strengthen their corruption prevention capabilities, the ICAC has compiled the Corruption Prevention Guide on Governance and Internal Control for NGOs, analysing the corruption risks in key areas such as procurement, financial management and provision of services, and providing corresponding corruption prevention measures. The Guide is available on the ICAC’s Corruption Prevention Advisory Service Web Portal (cpas.icac.hk).
The ICAC investigation arose from a corruption complaint in relation to HKWCC’s procurement. At the material time, the defendant was the chairlady of HKWCC, as well as a part-time education officer of Prospects Theatre, responsible for promoting the drama troupe’s programmes to local schools.
The court heard that between February 2020 and June 2021, the HKWCC was granted funding from the Women’s Commission and the Constitutional and Mainland Affairs Bureau (CMAB) respectively for organising a drawing class and a gender identity workshop. According to the guidelines of the two funding bodies, the defendant was required to obtain at least five and two written quotations respectively in advance for procurement.
The defendant subsequently submitted a quotation record form and a receipt to the HKWCC for reimbursing expenses for the purchase of 80 picture frames. The quotation record form showed that the five quotations enclosed, including a quotation of Prospects Theatre, were obtained prior to the procurement, while the receipt showed that a painting studio had sold the picture frames for $12,000. But investigation by the ICAC revealed that Prospects Theatre had never issued any quotation while the remaining four quotations were obtained after the procurement, and the painting studio had never sold the picture frames to the defendant.
In addition, the defendant had submitted a copy of a quotation of Prospects Theatre to the CMAB for reimbursing the expenses of a video-shooting and editing service. However, ICAC investigation showed that Prospects Theatre had never issued the quotation and the service was awarded to a production company run by the boyfriend of the defendant at the material time at $11,250.
The court also heard that the defendant had falsely represented to a primary school and two secondary schools that their drama projects were provided by Prospects Theatre, so as to deceive the three schools into making payments totalling over $17,000 to the defendant. The ICAC investigation revealed that the projects were not provided by Prospects Theatre.
The CMAB, the Women’s Commission, the HKWCC, Prospects Theatre, and the three schools concerned rendered full assistance to the ICAC during its investigation into the case.
The prosecution was today represented by prosecuting counsel Ken Ng, assisted by ICAC officer Hugo Wong.
Yau Ka-hei, 36, former chairlady of Hong Kong Women Christian Council (HKWCC) and former part-time education officer of Prospects Theatre, was found guilty after trial of six charges – two of an agent using documents containing false information with intent to deceive her principal, contrary to section 9(3) of the Prevention of Bribery Ordinance; one of using a copy of a false instrument, contrary to section 74 of the Crimes Ordinance; and three of fraud, contrary to section 16A(1) of the Theft Ordinance.
Magistrate Mr Patrick Tsang Hing-tung adjourned the case to August 7 for mitigation and sentence, pending the defendant’s background report. The defendant was remanded in the custody of the Correctional Services Department.
An ICAC spokesperson noted that in order to assist NGOs to strengthen their corruption prevention capabilities, the ICAC has compiled the Corruption Prevention Guide on Governance and Internal Control for NGOs, analysing the corruption risks in key areas such as procurement, financial management and provision of services, and providing corresponding corruption prevention measures. The Guide is available on the ICAC’s Corruption Prevention Advisory Service Web Portal (cpas.icac.hk).
The ICAC investigation arose from a corruption complaint in relation to HKWCC’s procurement. At the material time, the defendant was the chairlady of HKWCC, as well as a part-time education officer of Prospects Theatre, responsible for promoting the drama troupe’s programmes to local schools.
The court heard that between February 2020 and June 2021, the HKWCC was granted funding from the Women’s Commission and the Constitutional and Mainland Affairs Bureau (CMAB) respectively for organising a drawing class and a gender identity workshop. According to the guidelines of the two funding bodies, the defendant was required to obtain at least five and two written quotations respectively in advance for procurement.
The defendant subsequently submitted a quotation record form and a receipt to the HKWCC for reimbursing expenses for the purchase of 80 picture frames. The quotation record form showed that the five quotations enclosed, including a quotation of Prospects Theatre, were obtained prior to the procurement, while the receipt showed that a painting studio had sold the picture frames for $12,000. But investigation by the ICAC revealed that Prospects Theatre had never issued any quotation while the remaining four quotations were obtained after the procurement, and the painting studio had never sold the picture frames to the defendant.
In addition, the defendant had submitted a copy of a quotation of Prospects Theatre to the CMAB for reimbursing the expenses of a video-shooting and editing service. However, ICAC investigation showed that Prospects Theatre had never issued the quotation and the service was awarded to a production company run by the boyfriend of the defendant at the material time at $11,250.
The court also heard that the defendant had falsely represented to a primary school and two secondary schools that their drama projects were provided by Prospects Theatre, so as to deceive the three schools into making payments totalling over $17,000 to the defendant. The ICAC investigation revealed that the projects were not provided by Prospects Theatre.
The CMAB, the Women’s Commission, the HKWCC, Prospects Theatre, and the three schools concerned rendered full assistance to the ICAC during its investigation into the case.
The prosecution was today represented by prosecuting counsel Ken Ng, assisted by ICAC officer Hugo Wong.