公共财政条例
（第２章）
颁布日期：19830401 实施日期：19830401
目录
条次
第Ⅰ部 导 言
１．简称
２．释义
３．政府一般收入
４．政府一般收入对支出之承担
第Ⅱ部 收支预算及拨款
５．每年之预算
６．开支预算及拨款之批准
７．未拨款前开支之批准
８．已批准之开支预算之修改
９．追加拨款第Ⅲ部 管制及管理
１０．财政司之一般权力及职责
１１．制订规例及发出指示等之权力
１２．管制人员
１３．管制人员应遵守规例及服从指示等
１４．管制人员对开支运用之权力
１５．管制人员应付紧急开支之权力
第Ⅳ部 公帑之收支及保管
１６．库务署署长之职责
１７．迅速征收应收款项
１８．动用公币应付支出
１９．依令状获授权支付若干类款项
２０．可追收之预付款项
２１．应付紧急开支之预付款项
２２．预垫备用金
２３．暂收款项
２４．捐款及拨款
２５．与银行之往来
２６．投资
２７．借贷权及借款
２８．担保
２９．基金之设立
３０．特别暂记帐
３１．拨款及支付令于财政年度结束时即告失效
第Ⅴ部 附加罚款
３２．征收附加罚款权力
３３．征取附加罚款通告及上诉权
３４．反对附加罚款之上诉
３５．撤销附加罚款
３６．附加罚款之收取
３７．有关已故人士之附加罚款
第Ⅵ部 杂项规定
３８．追索权等之放弃及公帑与物料之撇帐
３９．仍可使用物料等之处置
４０．总督发出指示之权力
４１．信托
４２．过渡之规定
４３．立法局解散之影响
第一附表 基金
第二附表 特别暂记帐
本条例旨在对香港公共财政之控制及管理以及对有关事宜加以规定。
〔１９８３年４月１日〕
第Ⅰ部 导 言
１．简称
本条例定名为公共财政条例。
２．释义
在本条例内，除按照上下文另具意义者外，下列名词应解释如下——
“拨款条例草案”与“拨款条例”分别指规定政府在有关财政年度由政府一般收入中拨款应付已获批准之政费开支预算之条例草案或条例；
“已获批准之开支预算”指根据第六条视作已获批准之开支预算；
“管制人员”就开支总目或分目而言指根据第１２条获委任负责该开支总目或分目之管制人员；
“核数署署长”指根据《核数条例》（第１２２章）第３条委任之核数署署长；
“法规”包括英国皇室法规；
“开支”包括根据任何法规必须支付之政府经费；
“财务委员会”指根据立法局会议常规设立之立法局财务委员会；
“政府一般收入”指根据本条例或任何其他法规须拨入政府一般收入或使之成为其中一部分之金钱；
“总目”指开支总目；
“公币”指——
（ａ）政府一般收入；
（ｂ）任何记入库务署署长管辖下之帐簿或记录内之金钱；及
（ｃ）由总督为执行本条例之规定而以书面宣布为公帑之任何其他金钱；
“分目”指开支分目；
“追加拨款条例草案”与“追加拨款条例”分别指在根据拨款条例拨款以外再规定从政府一般收入增加拨款之条例草案或条例。
３．政府一般收入
（１）除本条例或任何其他法规另有规定外，凡替政府筹集或征收之金钱应成为政府一般收入中之一部分。
（２）任何退款或退税可根据第１１条所制订之规例从政府一般收入中拨款支付。
（３）为免产生疑点起见，本条规定第（１）款所述替政府筹集或征收之金钱不包括以信托形式持有之金钱。
４．政府一般收入对支出之承担
除非本条例或其他法规有所规定，否则一切开支不得从政府一般收入中拨付。
第Ⅱ部 收支预算及拨款
５．每年之预算
（１）财政司应在每一财政年度内着令对下一财政年度订出政府收支预算，并促使将该项预算在有关之财政年度开始之前或之后尽早提交立法局。
（２）除第（３）款另有规定外，财政司可对收支预算之形式不时作出指示。
（３）开支预算应——
（ａ）在每一总目所述范围内将各项开支按总目及分目分类；
（ｂ）在每一总目下说明所预算之总开支数额、每一分目所需之款额、职位之编制（如有）及有关非经常开支可能承担之最高限额（如有）；及
（ｃ）列明根据第１２条所指定每一总目及分目之管制人员。
（４）倘有任何法规规定开支须从政府一般收入中拨付，为执行本部之规定，开支预算应包括该项开支之所需款额，但以不得影响该等规定之效力或作用为原则。
６．开支预算及拨款之批准
（１）拨款条例草案应包括有关财政年度内政府开支预算所开列之总目而该拨款条例草案应与开支预算同时呈交立法局。
（２）拨款条例一经颁布后，该条例所涉及之财政年度政府开支预算应视作已获批准，该条例已对该预算作预留款项之规定，并于该财政年度之首日开始生效。
（３）政府在有关财政年度之开支在符合本条例之原则下应按总目及分目编列，并应受已获批准或其后根据第八条不时修订之政府开支预算中每一分目所预留款额之限制。
７．未拨款前开支之批准
（１）立法局在未订出拨款条例前可通过决议，根据本条例及在符合决议中可能列明之限制及条件，核准从政府一般收入中拨出政府在有关财政年度之政费开支。
（２）根据本条凭通过决议可从政府一般收入中拨出之开支应依照第五条所订定开支预算中之总目及分目加以编列，而为执行本款之规定起见，并在符合决议中可能列明之限制及条件下，本条例之条款应适用于该预算，一如其为已获批准之开支预算。
（３）根据本条，凭通过决议从政府一般收入拨出之开支在拨款条例开始实施时应在该条例相应预留之款项中抵销。
８．已批准之开支预算之修改
（１）除本条另有规定外，不得修改已获批准之开支预算，但由财政司建议而得到财务委员会同意之修改则不在此限。
（２）在不限制第（１）款一般规定之原则下，下述所有或任何一事项可作有关之修改，即—
（ａ）加列新总目或分目；
（ｂ）在已获批准分目或新分目下追加款项；
（ｃ）职位编制之更改；
（ｄ）提高对非经常开支之最高限额。
（３）财务委员会可授予财政司批准修改之权力，但须符合有关授权所订明之条件、例外情形及限制。
（４）财政司在获得财务委员会根据第（３）款所授予之权力，并在符合该项授权所订明之条件、例外情形及限制之原则下可进一步授予任何公职人员批准修改之权力。
（５）任何公职人员根据第（４）款所获得之授权须符合财政司可能订明之其他条件、例外情形及限制。
（６）第（１）款不得解释为可对下述事项加以限制或造成影响——
（ａ）有关总督向立法局提出建议或准许或指令他人向立法局提出建议之权力其目的或作用乃在要求修改已获批准之开支预算；或
（ｂ）有关根据任何法规应从政府一般收入中拨款支付开支之规定。
（７）财政司应就下列任何一事项，使已获批准之开支预算作出所需之修改——
（ａ）根据第（１）、第（３）或第（４）款作出之批准；
（ｂ）根据第（６）款（ａ）段所建议之开支；或
（ｃ）第（６）款（ｂ）段所规定者，但并非根据本条所批准之预留款项。
（８）财政司应在有关财政年度之每一季季尾或之后尽早——
（ａ）向财务委员会报告在季内有关依据第（３）或第（４）款由其本人批准，或由授权之公职人员批准，对已获批准之开支预算所作之修改；及
（ｂ）根据本条向立法局提交一份有关在该一季内对已获批准之开支预算所作一切修改之撮要。
（９）在不影响第九条之原则下，有关根据本条修改已获批准之预算所承担之开支应从政府一般收入中拨付，纵使拨款条例并无对该笔支出作出拨款。
９．追加拨款
倘在任何一个财政年度结算时发现在任何一个总目下之开支超逾拨款条例在该总目下之拨款额，则应将差额列入追加拨款条例草案内，该追加拨款条例草案应在与该逾额开支有关之财政年度结算后尽早提交立法局。
第Ⅲ部 管制及管理
１０．财政司之一般权力及职责
财政司在符合本条例及任何其他法规规定之原则下应管理政府财务，并应监管、管制及指示凡与政府财务有关之事项。
１１．制订规例及发出指示等之权力
（１）在不影响本条例其他条款之原则下，财政司可视乎需要而与本条例不相悖者，制订行政规例，及发出行政指示及命令，俾能更有效执行本条例之规定及实现其目的，并确保政府公帑及财物之安全、节约及有利之运用。
（２）任何由总督或其授权之任何人员制订之规例或发出之指示或命令，其目的与根据第（１）款所制订之规例或所发出之指示或命令相符，而在本条例开始实施时已生效，且与本条例不相悖者，应仍然有效，并在任何情况下应视作已根据本条制订或发出者，同时可根据本条予以撤销或修改。
１２．管制人员
（１）在提交立法局之开支预算中应指定每一总目及分目之管制人员。
（２）除第十四条第（５）款另有规定外，管制人员对其所管制之总目或分目之所有支出应负责任及作出解释，同时对其所负责之政府部门或所提供之服务所涉及之公帑及政府财物亦应负责任及作出解释。
１３．管制人员应遵守规例及服从指示等
凡是管制人员均应遵守或服从财政司根据第１１条制订之规例及发出之指示或命令，如有需要应向财政司解释其身为管制人员所履行之责任。
１４．管制人员对开支运用之权力
（１）在符合财政司根据第１１条制订之任何规例或发出之指示或命令及符合财政司根据第（３）款作出保留款项规定之原则下，管制人员可依照本条例使用及授权使用其所管制之任何分目所示之预留款项。
（２）除获得或根据有关管制人员授权外，任何人不得使用任何分目所示之预留款项。
（３）财政司可以书面方式保留任何分目所示之全部或局部预留款项；在该项保留有效期间任何人不得使用该保留款项。
（４）管制人员对在其管制下之任何分目，可根据由其本人签署，或由获其一般或特别授权之公职人员签署之拨款令，授权任何其他管制人员按下列规定使用或授权使用该分目之预留款项——
（ａ）任何支出应在该分目范围之内；及
（ｂ）所有支出均符合该拨款令之条件。
（５）根据第（４）款获发给拨款令之管制人员应对该命令所授权之任何开支负责任及作出解释，一如其为第１２条所指定之有关管制人员然。
１５．管制人员应付紧急开支之权力
（１）倘有紧急开支需要而——
（ａ）就第八条第（２）款（ｂ）段或（ｄ）段所述之事项须对已获批准之开支预算作出修改；及
（ｂ）管制人员认为是项开支无法推延至根据第八条作出必需修改后方才拨款，否则会严重损害公众利益者，
管制人员可个人负责，在预期有该项修改之前作出该项开支。
（２）管制人员在根据第（１）款作出开支后应尽早向财政司报告，以便对已获批准之开支预算作所需之修改。
（３）倘并未根据第８条对已获批准之开支预算作出所需之修改，所作出之开支不得从政府一般收入中拨支，然仍应为作出该项开支之管制人员之个人责任。
第Ⅳ部 公帑之收支及保管
１６．库务署署长之职责
（１）库务署署长应负责政府帐目之汇编及监察、负责会计操作及程序之管理以及负责确保本条例制订之有关规例及发出之有关指示或命令中涉及公币之保管及记帐事宜皆遵照办理。
（２）在不影响第（１）款所规定之库务署署长一般职责及第１１条赋予财政司之权力原则下，库务署署长应——
（ａ）确保作出妥善安排，使政府公帑之收支能及时适当记入帐内；
（ｂ）从公帑中支付其根据本条例或任何其他法规获授权支付之款项；
（ｃ）尽量确保就保管公币一事作出妥善安排；及
（ｄ）以书面知会财政司及核数署署长有关其所知悉之政府部门对收支、现金、印花、证券、物料及其他政府财物控制方面之严重缺点以及屡次违反根据本条例制订之规例或所发出之指示或命令。
（３）在符合法规条款之原则下，库务署署长执行其职责时，应有权视察所有办公室及取阅由任何公职人员所保管而与公币及所有现金、印花、证券、物料及其他政府财物有关之一切记录、簿册、单据、文件及收据。
（４）库务署署长可以书面授权任何公职人员有关第（３）款赋予其本人之任何权力。
１７．迅速征收应收款项
凡负责征收应付给政府款项之公职人员须迅速征收该笔款项之全额，除非该公职人员获库务署署长授权或根据任何法规延期征收或安排分期征收。
１８．动用公币应付支出
公职人员如非凭下列依据获得授权者不得动用公币——
（ａ）根据第１９、第２０、第２１、第２２或第２９条签发之令状或根据本条例制订之规例或发出之指示或命令；或
（ｂ）其他法规之规定。
１９．依令状获授权支付若干类款项
（１）财政司在拨款条例实施之时，应以其亲笔签署之普通拨款令授权库务署署长从政府一般收入中拨款支付根据该条例可能须承担之开支。
（２）财政司在立法局根据第７条通过决议之时，应以其亲笔签署之临时拨款令授权库务署署长从政府一般收入中拨款支付根据决议可能须承担之开支。
（３）财政司根据第８条对已获批准之开支预算作出修改之时，应据此修改，以其亲笔签署之追加拨款令授权库务署署长，从政府一般收入拨款支付拨款条例内任何总目之额外开支。
２０．可追收之预付款项
财政司在符合任何法规条１款之原则下得以其亲笔签署之预付款项令授权库务署署长动用公币支付应该预付之款项，而每笔预付款项可予追收及所收到者应用以抵销所预付之款项。
２１．应付紧急开支之预付款项
（１）财政司在符合本条之规定下，如确信由于情况特殊而有急需应付下列开支者，得以其亲笔签署之紧急拨款令授权库务署署长动用公币预付应急——
（ａ）该项开支为——
（ｉ）在已获批准之开支预算中并无预留款项或所预留之款项不足，不论该项开支是否适当；或
（ｉｉ）并非第（ｉ）节所指者，而为财政司认为不适当之开支；及
（ｂ）该项开支不得延迟，否则会损害公众利益。
（２）在不影响第３１条原则下，如有下列情形紧急拨款令即告停止生效——
（ａ）就涉及第（１）款（ａ）段（ｉ）节所述之开支签发之拨款令而言，已对获批准之开支预算作出所需之修改；或
（ｂ）就涉及第（１）款（ａ）段（ｉｉ）节所述之拨款令而言，该项开支已由财政司批准。
（３）倘紧急拨款令根据第（２）款停止生效，则该令所涉及之预付款项应视作已经支付，并由政府一般收入中拨出及相应记入帐内。
（４）紧急拨款令应指定一名管制人员亲自负责该令所涉及之预付款项，但如该款项乃根据本条例之规定由政府一般收入中支付者，则不在此限。
２２．预垫备用金
（１）财政司得以其亲笔签署之预垫备用金支付令，授权库务署署长从公币中向公职人员发给预垫备用金，惟此举须受其得订明之条件之限制。
（２）收到预垫备用金之任何公职人员，应按照库务署署长订明之条件，对该预垫备用金负个人责任，如库务署署长指令将预垫备用金交回时，应遵照办理。
（３）倘不依照指定交回预垫备用金，则即使任何其他法规另有规定，库务署署长亦得从政府应支付与或届期支付与收受预垫备用金人员之任何款项中，包括薪金、工资、退休金或其他酬金，扣除该备用金数额或该数额之任何部分。
（４）本条规定并不影响以下特别声明之政府权利——
（ａ）以欠政府之民事债项向收受预垫备用金之人员提出起诉，追索未依照指定交回任何预垫备用金之款额，或该款额之任何部分；或
（ｂ）以民事债项向任何人士提出起诉，追索任何款额，纵使根据本条有人须个人承担对该款额之全部或部分责任，亦在所不论。
２３．暂收款项
（１）除根据任何法规另有规定或库务署署长另作授权外，政府筹集或收取之任何款项，如非专为政府用途而筹集或收取，亦非第２４条所指之捐款或拨款者，应存放于库务署署长处。
（２）除根据任何法规另有规定或库务署署长另作授权外，根据第（１）款存放之任何款项（以下于本条内称暂收款项），不应成为政府一般收入之一部分，亦不得作为政府之任何用途，但除此之外，该等款项应当作公币收取、入帐及按其他方法处理。
（３）即使第（２）款另有规定，财政司可自由决定将任何暂收款项以其决定之方式投资，而投资所得之任何利息或股息应成为政府一般收入之一部分。
（４）经过五年仍无人认领之暂收款项得视为收取作政府用途之款项，因此得成为政府一般收入之一部分。
（５）倘根据第（４）款规定暂收款项成为政府一般收入之一部分，对该款项享有权利之任何人士，得于有关款项成为政府一般收入之日起六年内申请发还该款项。
２４．捐款及拨款
（１）在不妨碍任何其他法规规定下，任何公职人员在其职务范围或由于其公职关系所收取之任何捐款或拨款，而该等款项并非公币，亦非依据任何其他法规收取者，应向财政司报告。
（２）第（１）款所指之一切捐款或拨款，应按照财政司发出之指示入帐及使用。
２５．与银行之往来
除根据任何法规另有规定外，公职人员在职务范围内，如非经财政司或财政司授权之人员就本条规定以书面授权，不得在任何银行或其他财务机构开立户口或将任何款项存入任何银行或财务机构。
２６．投资
（１）除任何法规有所规定外，财政司得自由决定将归入政府一般收入之款项以其选定之方式投资。
（２）根据本条所作之投资以及由此而收取之任何利息或其他金钱应成为政府一般收入之一部分。
（３）除任何法规有所规定外，于本条例开始生效时，由政府拥有或代表政府拥有之一切投资而成为政府一般收入之一部分者，应视为乃根据本条而作出之投资。
２７．借贷权及借款
（１）除第（２）款另有规定外，政府如非依据某一条例之规定，不得向外借款。
（２）即使任何其他法规另有规定，财政司亦得以不定金额透支或其他办法向英联邦采办处或任何银行以预支方式借款，以应付日常所需之支出；所借数目须付之任何利息或手续费应由政府一般收入支付。
２８．担保
（１）除于下述情形下，公职人员不得作出担保而使政府负上任何财务责任——
（ａ）该项担保乃执行或根据某一条例之规定或立法局之决议案而作出者；或
（ｂ）该项担保事先经财务委员会批准者。
（２）违反第（１）款而作出之担保对政府不应具有约束力。
２９．基金之设立
（１）立法局得通过决议案设立各种基金，而拨给该等基金之所有款项以及决议案中列明专为政府用途收取之其他款项，均得拨入基金帐内，并且得根据财政司所发出基金支付命令之授权，从基金中支付款项，作有关该基金之用途，但须遵照决议案规定之条件、例外情况及限制。
（１Ａ）根据第（１）款通过之决议案所规定任何基金之款项，倘于决议案通过时仍未就该基金而拨给款项者，应视为由此而拨给该等款项论；又不论任何该等决议案于１９８５年《公共财政（修订）条例》（１９８５年１６号）开始实施之前或之后通过，本款均应适用之。
（２）除某一条例或根据第（１）款所作之决议案另有规定外，根据本条所设立基金投资所得之利息或股息收入，不应由该等基金保留，而应成为政府一般收入之一部分。
（３）第一附表所列各基金应视为已按照本条设立，而第（２）款之规定应予适用。
３０．特别暂记帐
（１）立法局得通过决议案，批准设立暂记帐（以下于本条内简称特别暂记帐），俾政府或代表政府进行决议案所列明之任何工商活动；决议案并得列明该等暂记帐须按某等条件规定及某等限制。
（２）除根据第（１）款通过之决议案另有规定外，如财政司认为特别暂记帐之任何款项超逾该帐合理需要之数额者，则超逾之数额不应保留于该特别暂记帐内，而应成为政府一般收入之一部分。
（３）第二附表所列各暂记帐应视为按照本条设立之特别暂记帐，而第（２）款之规定应予适用。
３１．拨款及支付令于财政年度结束时即告失效
立法局从政府一般收入中对某一财政年度使用之每项拨款，以及根据本条例规定发出之每项支付令，于该财政年度结束时，即告失效。
第Ⅴ部 附加罚款
３２．征收附加罚款权力
（１）于任何时间，如财政司认为任何现时或以前受雇之公职人员有下列情形——
（ａ）于现时或以前任该公职期间，负责收取政府应收之任何款项而未有收取；
（ｂ）于现时或以前任该公职期间，对公币之任何不当支付或对任何公币之支付而无适当证明者负有责任；
（ｃ）于任该公职期间作出不当之开支；
（ｄ）于现时或以前任该公职期间，对公币、印花、证券、物料或其他公物之任何数额不足、遗失、毁灭或损坏，负有责任；或
（ｅ）于现时或以前任该公职期间，对任何公物之遗失、毁灭或损坏而引致政府负担更换或修理该等公物之费用或支付赔偿，负有责任，
并且，倘于财政司所指定之期间内，对上述未有收取款项，不当支付，支付而无适当证明，招致不当支出，数额不足，遗失，毁灭或损坏，而未有向财政司提出满意之解释者，除第（２）及第（３）款另有规定外，财政司在不妨碍有关向公职人员征收附加罚款（不论以若何名称）之任何其他法规规定之原则下，得向该人员征收附加罚款，数目由财政司决定。
（２）即使第（１）款已有规定，财政司不应根据第（１）款向某人征收附加罚款，除非认为在考虑到该个案之所有情形，包括于不限制上述规定之一般原则下，对该人士已经采取或可能采取之任何纪律处分之性质，认为征收附加罚款乃属公平合理者。
（３）在决定根据第（１）款征收附加罚款数目时——
（ａ）财政司应适当考虑被征收附加罚款之人员能缴付附加罚款而不致引起经济上困难；及
（ｂ）附加罚款数目，于任何情形下，不应超过未有收取款项，或不当支付，或支付而无适当证明，或招致不当支出或不足，或所遗失、毁灭或损坏之价值，或替换、修理或赔偿费用之数额。
３３．征取附加罚款通告及上诉权
财政司应使被征收附加罚款之人员，其隶属部门之首长，库务署署长及核数署署长获得有关根据第３２条附加罚款之书面通知，并同时使被征收附加罚款者获得书面通知，其有权根据第３４条提出上诉。
３４．反对附加罚款之上诉
（１）任何人员对根据第３２条被征收附加罚款有不满者，得有权于接获有关附加罚款通告之日期起计３０日内（或总督咨询财政司后所准许之较长期限）向总督提出上诉。
（２）总督执行或着人执行其认为必需之调查后，得自由决定批准有关之附加罚款，或按其认为公平合理而命令免除被征收附加罚款者全部或部分罚款。
３５．撤销附加罚款
财政司接获就有关附加罚款之满意解释后，或如认为不应征收附加罚款者，得于任何时候撤销任何附加罚款；于任何上述情形下，财政司应将该项撤销以书面通知有关人士，其隶属部门之首长，库务署署长及核数署署长。
３６．附加罚款之收取
（１）除第（２）及第（３）款另有规定外，库务署署长接获根据第３２条之附加罚款通知后，应依据财政司发出之指示，向被征收附加罚款者收取附加罚款之数额。
（２）即使任何其他法规另有规定，如政府有任何款项应付与或届期付与被征收附加罚款之人，包括薪金、工资、退休金或其他酬金，财政司得按其认为公平合理者，指令从该等款项中扣除该人被征收附加罚款数额之全数或该数额之部分。
（３）即使第（１）及第（２）款另有规定——
（ａ）在任何月份从被征收附加罚款者之每月薪金、工资或退休金之总数中扣除之数目，不应超逾该月应付与该人员之薪金、工资或退休金总额之一半；
（ｂ）第３４条规定提出上诉之期限未届满前不得收取附加罚款；及
（ｃ）被征收附加罚款之人员如根据第３４条提出上诉，则于附加罚款数额按照该条规定获得批准或另外裁决前，及未经如是批准或裁决者，不得收取该附加罚款。
（４）本条规定并不影响以下特别声明之政府权利——
（ａ）以欠政府之民事债项向被征收附加罚款之人员提出起诉，追索任何附加罚款数额；
（ｂ）以民事债项向任何人士提出起诉，追索任何数额，纵使有人须为该数额之全部或部分缴付附加罚款，亦在所不论。
３７．有关已故人士之附加罚款
（１）第３２条所指之人倘于根据该条被征收附加罚款之前或之后任何时间死亡，财政司得向该人之遗产代理人征收附加罚款，而就该死者之遗产而言，本部之规定应适用于该遗产代理人，一如适用于该死者倘若其仍在生一样。
（２）就本条而言，“遗产代理人”指死者当时之遗嘱执行人或遗产管理人。
第Ⅵ部 杂项规定
３８．追索权等之放弃及公帑与物料之撇帐
（１）在不妨碍《释义及通则条例》（第１章）第９６条之原则下，财政司就任何涉及诈骗或疏忽之事件中，在财务委员会所规定条件、例外情形或限制之范围内，得——
（ａ）放弃、免除或撤回政府或代表政府之权利要求；
（ｂ）将逾期未收税款撇帐；
（ｃ）将公币、印花、证券或物料之遗失或数额不足者撇帐；及
（ｄ）将属于政府或由政府所供应物料或其他动产之不适用、不能使用或已过时者撇帐。
（２）财政司得以书面将第（１）款所赋予之任何权力授与任何公职人员，但所授权力须依照授权书规定之条件、例外情形及限制。
３９．仍可使用物料等之处置
（１）除任何法规另有规定及财务委员会另订有任何条件、例外情形或限制外，财政司若为公众利益起见，得授权将仍可使用之政府物料或其他公物赠予任何机构或团体。
（２）财政司得以书面将第（１）款所赋予之任何权力授与任何公职人员，但所授权力须依照授权书规定之条件、例外情形及限制。
４０．总督发出指示之权力
（１）就财政司及库务署署长根据本条例行使或执行彼等有关权力、职务及职责方面，总督得在认为合适之情形下向彼等发出一般性或针对某一事件而发出之指示。
（２）财政司及库务署署长在根据本条例行使或执行各自之权力、职务及职责方面，应遵照总督根据第（１）款发出之指示。
４０Ａ．库务署署长在公职人员收到金钱时对其发出指示，等
（１）当公职人员由于其担任之公职而收到公币以外之金钱时，除任何法规另有规定外，库务署署长可书面指示该公职人员以库务署署长认为合适的形式或方式制作保管这些金钱的帐目及记录。
（２）除任何法规另有规定外，第（１）款所指公职人员须……
（ａ）遵照库务署署长的要求，为其获得任何有关金钱帐目及记录的资料提供充分的便利，而不论这些帐目及记录是否已按照指示制作并保管；及
（ｂ）以库务署署长要求的形式及时间内，向其提交有关这些帐目及记录的报告和其他资料，并为其核实这些资料提供充分的便利。
４１．信托
本条例之规定不应适用于任何信托之条款或将其减损或变更，或解释作授权订立任何规例或发出任何指示或命令，以规定任何人就受托金钱方面遵照该等规例、指示或命令，而该等规例、指示或命令乃违背或不符有关信托条件者。
４２．过渡之规定
（１）于本条例开始生效前向立法局提交之政府收支预算，如属下列情形者，应视为已根据第５条提出——
（ａ）有关本条例开始实施后第一个财政年度者；及
（ｂ）可能根据第５条提出者。
（２）立法局在拨款条例通过前批准之政费开支决议案，如属下列情形者，应视为已根据第７条作出——
（ａ）关乎本条例开始实施后第一个财政年度者；
（ｂ）于本条例随即开始生效前仍未失效者；及
（ｃ）可能根据第７条作出者。
（３）本条例之规定，不影响条例开始生效前有关对征收附加罚款之任何调查，行政措施或法律诉讼或补偿方法；任何该等调查，行政措施或法律诉讼得如常进行，继续及实施，一如未有通过本条例然。
４３．立法局解散之影响
为免除疑惑起见，本条特声明，财务委员会按照本条例或任何其他条例所作之行为，包括根据本条例第８条第（３）款所作之任何授权，不应因立法局解散而有所影响。
第一附表 基金 〔第２９条〕
政府奖券基金
基本工程储备基金
第二附表 特别暂记帐 〔第３０条〕
财政司立案法团暂记帐
特别硬币暂记帐
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
SectionPART I PRELIMINARY1. Short title2. Interpretation3. The general revenue4. Charges on the general revenuePART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIATION5. Annual estimates6. Approval of estimates of expenditure and appropriation7. Authorization of expenditure in advance of appropriation8. Changes to the approved estimates of expenditure9. Supplementary AppropriationPART III CONTROL AND MANAGEMENT10. General powers and duties of the Financial Secretary11. Power to make regulations and give directions, etc.12. Controlling officers.13. Controlling officers to obey regulations and directions, etc.14. Authority of controlling officers to incur expenditure15. Further authority of controlling officers in respect of urgentexpenditurePART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS16. Duties of Director of Accounting Services17. Prompt collection of moneys18. Payment of public moneys19. Payment of certain moneys to be authorized by warrant20. Recoverable advances21. Advances to meet urgent need for payment22. Imprests23. Deposits24. Donations and grants25. Banking26. Investment of moneys27. Borrowing powers and loans28. Guarantees29. Establishment of funds30. Special suspense accounts31. Appropriations and warrants to lapse at close of financial yearPART V SURCHARGE32. Power to surcharge33. Notification of surcharge and right of appeal34. Appeal against surcharge35. Withdrawal of surcharge36. Collection of surcharge37. Surcharge in respect of deceased personsPART VI MISCELLANEOUS38. Abandonment of claims, etc. and write-off of public moneys and stores39. Disposal of serviceable stores, etc.40. Power of Governor to give directions40A. Director of Accounting Services may give certain directions, etc. topublic officers in receipt of certain moneys41. Trusts42. Transitional43. Effect of dissolution of Legislative CouncilFirst Schedule. FundsSecond Schedule. Special Suspense Accounts
Whole document
To provide for the control and management of the public finances of HongKong and for incidental and connected purposes.[1 April 1983] L. N. 109 of 1983
PART I PRELIMINARY
1. Short titleThis Ordinance may be cited as the Public Finance Ordinance.2. InterpretationIn this Ordinance, unless the context otherwise requires--"Appropriation Bill" and "Appropriation Ordinance" means a Bill orOrdinance, as the case may be, which provides for appropriation from thegeneral revenue in respect of the approved estimates of expenditure on theservices of the Government for a financial year;"approved estimates of expenditure" means the estimates of expendituredeemed to be approved under section 6;"controlling officer" in relation to a head or subhead means the officerdesignated as controlling officer of that head or subhead under section12;"Director of Audit" means the Director of Audit appointed under section 3ofthe Audit Ordinance (Cap. 122);"enactment" includes an imperial enactment;"expenditure" includes expenditure on the services of the Governmentrequired to be met under any enactment;"Finance Committee" means the Finance Committee of the Legislative Councilestablished under the Standing Orders of theLegislative Council;"general revenue" means moneys which under this Ordinance or any otherenactment are to be paid into or to form part of the general revenue;"head" means a head of expenditure;"public moneys" means--(a) the general revenue;(b) any moneys which are accounted for in the books or records of accountof the Director of Accounting Services; and (Replaced 11 of 1990 s. 2)(c) any other moneys which the Governor may declare in writing to bepublic moneys for the purposes of this Ordinance;"subhead" means a subhead of expenditure;"Supplementary Appropriation Bill" and "SupplementaryAppropriationOrdinance" means a Bill or Ordinance, as the case may be, which providesfor appropriation from the general revenue in supplementation of theappropriation already made by an Appropriation Ordinance.3. The general revenue(1) Except where otherwise provided by or under this Ordinance or anyother enactment any moneys raised or received for the purposes of theGovernment shall form part of the general revenue.(2) Any refund or drawback may be made from the general revenue inaccordance with regulations made under section 11. (Replaced 8 of 1984 s.2)(3) For the avoidance of doubt it is hereby declared that the reference insubsection (1) to moneys raised or received for the purposes of theGovernment does not include moneys held on trust.4. Charges on the general revenueNo expenditure shall be charged on the general revenue except as providedby or under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA- TION
5. Annual estimates(1) The Financial Secretary shall cause to be prepared in each financialyear estimates of the revenue and expenditure of theGovernment for thenext following financial year, and shall cause such estimates to be laidbefore the Legislative Council before or as soon as practicable after thecommencement of the financial year to which they relate.(2) Subject to subsection (3), the estimates of revenue and expenditureshall be in such form as the Financial Secretary may from time to timedirect.(3) The estimates of expenditure shall--(a) classify expenditure under heads and subheads with the ambit of eachhead described;(b) in respect of each head show the estimated total expenditure, theprovision sought in respect of each subhead, the establishment of posts(if any), and the limit (if any) to the commitments which may be enteredinto in respect of expenditure which is not annually recurrent; and(c) specify the controlling officer designated in respect of each head andsubhead under section 12.(4) Where there is a requirement under any enactment that expenditure bemet from the general revenue, provision for such expenditure shall beincluded in the estimates of expenditure for the purposes of this Part,but without prejudice to the validity or effect of any such requirement.6. Approval of estimates of expenditure and appropriation(1) The heads contained in the estimates of expenditure for a financialyear shall be included in an Appropriation Bill which shall be introducedinto the Legislative Council at the same time as the estimates.(2) Upon the enactment of the Appropriation Ordinance the estimates ofexpenditure for the financial year to which the Ordinance relates shall bedeemed to be approved to the extent that they are provided for in theOrdinance and shall have effect from the first day of such financial year.(3) Expenditure for the financial year on the services of the Governmentshall, subject to this Ordinance, be arranged in accordance with the headsand subheads and be limited by the provision in each subhead shown in theestimates of expenditure as approved or as may subsequently be changedfrom time to time in accordance with section 8.7. Authorization of expenditure in advance of appropriation(1) The Legislative Council may, in advance of an Appropriation Ordinance,by resolution authorize expenditure for the services of the Government inrespect of a financial year to be charged on the general revenue, inaccordance with this Ordinance and subject to such limitations andconditions as may be specified in the resolution.(2) Expenditure charged on the general revenue pursuant to a resolutionunder this section shall be arranged in accordance with the heads andsubheads shown in the estimates of expenditure laid under section 5 andthe provisions of this Ordinance shall, for the purposes of thissubsection and subject to such conditions and limitations as may bespecified in the resolution, apply to such estimates as though they werethe approved estimates of expenditure.(3) Expenditure charged on the general revenue pursuant to a resolutionunderthis section shall be set off against the amounts respectivelyprovided in the Appropriation Ordinance upon the same coming intooperation.
8. Changes to the approved estimates of expenditure(1) Subject to this section, no changes shall be made to the approvedestimates of expenditure except with the approval of the Finance Committeeupon a proposal of the Financial Secretary.(2) Without limiting the generality of subsection (1) such changes mayprovide for all or any of the following matters--(a) the creation of new heads or subheads;(b) supplementary provision in approved or new subheads;(c) variations in the establishments of posts;(d) increases in the limit to the commitments which may be entered into inrespect of expenditurewhich is not annually recurrent.(3) The Finance Committee may delegate to the Financial Secretary thepower to approve changes subject to such conditions, exceptions andlimitations as are specified in the delegation.(4) The Financial Secretary, where a delegation by the Finance Committeeunder subsection (3) so provides, and subject to such conditions,exceptions and limitations as are specified in the delegation, may furtherdelegate his power to approve changes to any public officer.(5) A delegation to any public officer under subsection (4) shall besubject to such further conditions, exceptions and limitations as theFinancial Secretary may specify.(6) Nothing in subsection (1) shall be construed as limiting oraffecting--(a) the power of the Governor to make any proposal, or allow or direct anyproposal to be made, to the Legislative Council, the object or effect ofwhich is to require a change to the approved estimates of expenditure; or(b) a requirement under any enactment that expenditure be met from thegeneral revenue.(7) The Financial Secretary shall cause such changes to be made to theapproved estimates of expenditure as are necessary in respect of any--(a) approval given under subsection (1), (3) or (4);(b) expenditure pursuant to a proposal referred to in subsection (6) (a);or(c) requirement referred to in subsection (6) (b) not otherwise providedfor by approval under this section.(8) The Financial Secretary shall at the end of each quarter of thefinancial year or as soon as practicable thereafter--(a) report to the Finance Committee changes made to the approved estimatesof expenditure in that quarter upon approval by him or by any publicofficer pursuant to a delegation under section (3) or (4), as the case maybe; and(b) table in the Legislative Council a summary of all changes made to theapproved estimates of expenditure in that quarter under this section.(9) Without prejudice tosection 9, expenditure in respect of which achange to the approved estimates is made under this section shall becharged on the general revenue notwithstanding that there has been noappropriation in respect thereof by an Appropriation Ordinance.9. Supplementary AppropriationIf at the closeof account for any financial year it is found thatexpenditure charged to any head is in excess of the sum appropriated forthat head by an Appropriation Ordinance, the excess shall be included in aSupplementary Appropriation Bill which shall be introduced into theLegislative Council as soon as practicable after the close of thefinancial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
10. General powers and duties of the Financial SecretaryThe Financial Secretary shall, subject to this Ordinance and any otherenactment, have the management of the finances of the Government and thesupervision, control and direction of all matters relating to thefinancial affairs of the Government.11. Power to make regulations and give directions, etc.(1) Without prejudice to any other provision of this Ordinance, theFinancialSecretary may make such administrative regulations and give suchadministrative directions and instructions not inconsistent with thisOrdinance as may appear to him to be necessary or expedient for the bettercarrying out of the provisions and purposes of this Ordinance and for thesafety, economy andadvantage of public moneys and Government property.(2) Any regulations made or directions and instructions given by theGovernor or by any person authorized by him, for purposes similar to thosein respect of which regulations, directions and instructions may be madeor given under subsection (1), and which are in force at the commencementof this Ordinance, shall, in so far as they are not inconsistent with thisOrdinance, remain in force and shall be deemed for all purposes to havebeen made or given under this section and to be liable to revocation oramendment hereunder.12. Controlling officers(1) Estimates of expenditure laid before the Legislative Council shalldesignate a controlling officer in respect of each head and subhead.(2) Subject to section 14 (5), a controlling officer shall be responsibleand accountable for all expenditure from any head or subhead for which heis the controlling officer, and for all public moneys and Governmentproperty in respect of the department or service for which he isresponsible.13. Controlling officers to obey regulations and directions, etc.Every controlling officer shall obey all regulations made and directionsor instructions givenby the Financial Secretary under section 11 andshall, if so required, account to the Financial Secretary for theperformance of his duties as controlling officer.14. Authority of controlling officers to incur expenditure(1) Subject to any regulations made or directions or instructions given bythe Financial Secretary under section 11 and to any reservation made bythe Financial Secretary under subsection (3), a controlling officer may,inaccordance with this Ordinance, incur expenditure and authorizeexpenditure to be incurred against any provision shown in any subhead forwhich heis the controlling officer.(2) No expenditure shall be incurred against any provision shown in anysubhead except by or under the authority of the controlling officer.(3) The Financial Secretary may, in writing, reserve the whole or any partof any provision shown in any subhead and for so long as suchreservationremains in force no expenditure shall be incurred against the provisionreserved.(4) A controlling officer may, in respect of any subhead for which he isthe controlling officer, by allocation warrant signed by him or by apublic officer authorized generally or specially by him, authorize anyother controlling officer to incur expenditure or authorize expenditure tobe incurred against any provision shown in that subhead--(Added 8 of1984s. 3)(a) for any purpose within the ambit of that subhead; and(b) in accordance with the terms of the allocation warrant.(5) The controlling officerto whom an allocation warrant is issued undersubsection (4) shall be responsible and accountable for any expenditureincurred under the warrant as if he were the controlling officerdesignated in respect thereof under section 12.
15. Further authority of controlling officers in respect of urgentexpenditure(1) where an urgent need has arisen for expenditure to be incurred which--(a) requires a change to the approved estimates of expenditure in respectof matters referred to in section 8 (2) (b) or (d); and(b) in the opinion of a controlling officer cannot be deferred until thenecessary change is made in accordance with section 8 without seriousdetriment to thepublic interest, the controlling officer may, on hispersonal responsibility, incur the expenditure in anticipation of suchchange.(2) As soon aspracticable after incurring expenditure under subsection(1) the controlling officer shall report the matter to the FinancialSecretary for the purpose of having the necessary change made to theapproved estimates of expenditure.(3) Where the necessary change to the approved estimates of expenditure isnot made in accordance with section 8, the expenditure incurred shall notbe charged on the general revenue but shall remain the personalresponsibility of the controlling officer who incurred the expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
16. Duties of Director of Accounting Services(1) The Director of Accounting Services shall be responsible for thecompilation and supervisionof the accounts of the Government, for themanagement of accounting operations and procedures, and for ensuring thatall regulations directions or instructions made or given under thisOrdinance relating thereto and in respect of the safe custody of publicmoneys and its accounting are complied with.(2) Without prejudice to the generality of his duties under subsection (1)and the powers conferred on the Financial Secretary by section 11 theDirector of Accounting Services shall--(a) ensure that adequate arrangements are made for bringing promptly andproperly to account all public moneys received and paid by the Government;(b) pay such sums from public moneys as he is authorized to pay under thisOrdinance or any other enactment;(c) ensure, in so far as is practicable, that adequate arrangements aremade for the safe custody of public moneys; and(d) bring to the notice of the Financial Secretary and the Director ofAudit, in writing, any material defect in departmental control of revenue,expenditure, cash, stamps, securities, stores and other Governmentproperty which may come to his notice and any persistent breaches ofregulations, directions or instructions made orgiven under thisOrdinance.(3) Subject to the provisions of any enactment, in the exercise of hisduties the Director of Accounting Services shall be entitled to inspectall offices and shall have access to all records, books, vouchersdocuments and receipts relating to public moneys and toall cash, stamps,securities, stores and any other Government property in the possession ofany public officer.(4) The Director of Accounting Services may, in writing, delegate to anypublic officer any of the powers conferred upon him by subsection (3).
17. Prompt collection of moneysAny public officer responsible for the collection of moneys due to theGovernment shall collect such moneyspromptly and in full unlessauthorized by the Director of Accounting Services or under any enactmentto defer collection or to arrange collection byinstalments.18. Payment of public moneysNo public officer shall make any payment of public moneys unless he isauthorized to do so--(a) by warrant issued under section 19, 20, 21, 22, or 29 by regulations,directions or instructions made or given under this Ordinance; or(b) by any other enactment.19. Payment of certain moneys to be authorized by warrant(1) Upon the coming into operation of an Appropriation Ordinance, theFinancial Secretary shall authorize the Director of Accounting Services bygeneral warrant under his hand to pay from the general revenue such sumsas may be required to meet expenditure in accordance with that Ordinance.(2) Upon the making by the Legislative Council of a resolution undersection 7, the Financial Secretary shall authorize the Director ofAccounting Services by vote on account warrant under his hand to pay fromthe general revenue such sums as may be required to meet expenditure inaccordance with the resolution.(3) Upon the making of a change to the approved estimates of expenditurein accordance with section 8, the Financial Secretary shall authorize theDirector of Accounting Services by supplementary warrant under his hand topay from the general revenue, in accordance with the change made, suchsums as may be required to meet expenditure from any head in excess of thesum appropriated by the Appropriation Ordinance for that head.20. Recoverable advancesSubject to the provisions of any enactment, the Financial Secretary may,by advances warrantunder his hand, authorize the Director of AccountingServices to pay from public moneys such sums as may be necessary for thepurpose of making advances which are recoverable and the amount recoveredin each case shall be set off against the sum advanced.21. Advances to meet urgent need for payment(1) Subject to this section, where the Financial Secretary is satisfiedthat due to exceptional circumstances an urgent need has arisen forpayment--(a) to meet expenditure--(i) for which no provision or insufficient provision is shown in theapproved estimates of expenditure, whether or not such expenditure hasbeen improperly incurred; or(ii) not being expenditure referred to in subparagraph (i), which appearsto the Financial Secretary to have been improperly incurred; and(b) which cannot be deferred without detriment to the public interest,he may by contingencies warrant under his hand authorize the Director ofAccounting Services to pay from public moneys an advance of moneys to meetthat need.(2) Without prejudice to section 31, a contingencies warrant shall ceaseto have effect if--(a) being a warrant issued in respect of expenditure referred to insubsection (1) (a) (i), the necessary change is made to the approvedestimates of expenditure; or(b) being a warrant issued in respect of expenditure referred to insubsection (1) (a) (ii), such expenditure is authorized by the FinancialSecretary.(3) Where under subsection (2) a contingencies warrant ceases to haveeffect the advance to which it relates shall be deemed to have been madefor the purpose of a charge on the general revenue and shall be accountedfor accordingly.(4) A contingencies warrant shall specify a controlling officer who shallbe personally responsible for the advance to which such warrant relates,unless such advance is charged on the general revenue in accordance withthis Ordinance.
22. Imprests(1) The Financial Secretary may, by imprest warrant under his hand, andsubject to such conditions as he may specify, authorize the Director ofAccounting Services to issue imprests from public moneys to publicofficers.(2) Any public officer in receipt of an imprest shall bepersonally liablefor such imprest in accordance with such conditions as the Director ofAccounting Services may specify and shall retire the imprest when requiredto do so by the Director of Accounting Services.(3) Where an imprest is not duly retired, the Director of AccountingServices may, notwithstanding the provisions of any other enactment,deduct the amount or any part thereof from any moneys of any description,including salary, wages, pension or other emoluments payable, or which maybecome payable, by the Government to the officer to whom the imprest wasissued.(4) Nothing in this section shall affect the right of the Government,which is hereby declared, to--(a) sue the person to whom the imprest was issued for the recovery oftheamount of any imprest not duly retired or any part thereof, as a civildebt due to the Government; or(b) sue any person for the recovery of any amount as a civil debtnotwithstanding that a person may be personally liable for part or all ofthe amount under this section.23. Deposits(1) Except where otherwise provided under any enactment or authorized bythe Director of Accounting Services, any moneys raised or received by theGovernment, not being moneys raised or received for the purposes of theGovernment and not being a donation or grant referred to in section 24,shall be depositedwith the Director of Accounting Services.(2) Except where otherwise provided under any enactment or authorized bythe Director of Accounting Services, any moneys deposited under subsection(1) (hereinafter in this section referred to as a deposit) shall not formpart of the general revenue and shall not be applied in any way for thepurposes of the Government, but shall in all other respects be receivedand accounted for and otherwise dealt with as public moneys.(3) Notwithstanding anything in subsection (2), the Financial Secretary inhis discretion may authorize the investment of any deposit in such manneras he may determine, and any interest or dividend received in respect ofany deposit so invested shall form part of the general revenue.(4) A deposit which is unclaimed for 5 years may be treated as moneysreceived for the purposes of the Government and, if so treated, shall formpart of the general revenue.(5) Where under subsection (4) a deposit forms part of the general revenueany person entitled thereto may, within 6 years after the dateon whichthe moneys become part of the general revenue, claim for a refund.24. Donations and grants(1) Without prejudice to the provisions of any other enactment, anydonation or grant of moneys received by any public officer in the courseof his duties or by virtue of his being a public officer, not being publicmoneys and not being received pursuant to any other enactment, shall bereported to the Financial Secretary.(2) Every donation or grant referred to in subsection (1) shall beaccounted for and expended in accordance with such instructions as theFinancial Secretary may give.
25. BankingExcept where otherwise provided under any enactment, no public officer inthe course of his duties shall open an account or otherwisedeposit anymoneys at any bank or other financial institution without the authority inwriting of the Financial Secretary or an officer authorized byhim inwriting for the purposes of this section.26. Investment of moneys(1) Subject to the provisions of any enactment, the Financial Secretary inhis discretion may authorize the investment of moneys forming part of thegeneral revenue in such manner as he may determine.(2) All investments made under this section together with any interest orother sums received therefrom shall form part of the general revenue.(3) Subject to the provisions of any enactment, all investments held by oron behalf of the Government at the commencement of this Ordinance andforming part of the general revenue shall be deemed to have been madeunder this section.27. Borrowing powers and loans(1) Subject to subsection (2) the Government shall not borrow money exceptin accordance with an Ordinance.(2) Notwithstanding the provisions of any other enactment, the FinancialSecretary may borrow by means of advances from the Crown Agents or fromany bank, by means of a fluctuating overdraft or otherwise, such sums asmay be required to meet day to day payments and any interest or servicecharges in respect of such sums shall be charged on the general revenue.28. Guarantees(1) No public officer shall give a guarantee involving any financialliability upon the Government unless such guarantee is given--(a) for the purposes of and in accordance with the provisionsof anOrdinance or a resolution of the Legislative Council; or(b) with the prior approval of the Finance Committee.(2) No guarantee given in contravention of subsection (1) shall be bindingon the Government.29. Establishment of funds(1) The Legislative Council may by resolution provide for theestablishment of funds to which moneys appropriated for the purpose, andsuch other moneys received for the purposes of the Government as may bespecified in the resolution, may be credited and from which moneys may,under the authority of a funds warrant issued by the Financial Secretary,be expended for the purposes for which the funds were established subjectto such conditions, exceptions and limitations as may be specified in theresolution. (Amended 16 of 1985 s. 2)(1A) Moneys specified in a resolution passed under subsection (1) inrespect of any fund shall, if such moneys have not been appropriated forthe purpose of the fund when the resolution is passed, be deemed to beappropriated thereby for that purpose; and this subsection shall apply inrelation to any such resolution whether passed before or after thecommencement of the Public Finance (Addment) Ordinance 1985 (16 of 1985).(Added 16 of 1985 s. 2)(2) Unless an Ordinance or a resolution made under subsection (1)otherwise provides, the earnings from interest or dividends on investmentsof funds established under this section shall not be retained for thepurposes of such funds, but shall form part of the general revenue.(3) The funds set out in the First Schedule shall be deemed to have beenestablished in accordance with this section, and subsection (2)shallapply in respect thereof.
30. Special suspense accounts(1) The Legislative Council may be resolution approve the establishment ofa suspense account (in this section referred to as a special suspenseaccount) for the purposes of any commercial or industrial activity carriedon by or on behalf of the Government and specified in the resolution,subject to such conditions and limitations as may be specified in theresolution.(2) Unless a resolution made under subsection (1) otherwise provides, anymoneys in a special suspense account which in the opinion of the FinancialSecretary are in excess of the amount reasonably required for the purposesof the account, shall not be retained therein but shall form part of thegeneral revenue.(3) The suspense accounts set out inthe Second Schedule shall be deemedto be special suspense accounts established in accordance with thissection, and subsection (2) shall apply in respect thereof.31. Appropriations and warrants to lapse at close of financial yearEvery appropriation by the Legislative Council from the general revenuefor the service of any financial year and every warrant issued under theprovisions of this Ordinance shall lapse and cease to have effect at theclose of that financial year.
PART V SURCHARGE
32. Power to surcharge(1) If, at any time, it appears to the Financial Secretary that any personwho is or was employed as a public officer--(a) has failed to collect any moneys owing to the Government for thecollection of which he is or was at the time of such employmentresponsible;(b) is or was at the time of such employment responsible for any improperpayment of public moneys or for any payment of public moneys which is notdulyvouched;(c) has improperly incurred expenditure at the time of such employment;(d) is or was the time of such employment responsible for any deficiencyin or loss or destruction of or damage to any public moneys, stamps,securities, stores or other Government property; or(e) is or was at the time of such employment responsible for any loss ordestruction of or damage to any property as a result of which theGovernment is liable for the cost of replacement or repair or for thepayment of compensation,and, if, within a period specified by the Financial Secretary, anexplanation satisfactory to him is not furnished with regard to suchfailure to collect, improper payment, payment not duly vouched,expenditure improperly incurred, deficiency, loss, destruction or damage,as the case may be, the Financial Secretary may, without prejudice to theprovisions of any other enactment relating to the surcharge (howevercalled) of a public officer, but subject to subsections (2) and (3),surcharge the person such sum as he may determine.(2) Notwithstanding anything in subsection (1), the Financial Secretaryshall not surcharge a person under subsection (1) unless he is satisfied,in all the circumstances of the case including, without limiting thegenerality of the foregoing, the nature of any disciplinary proceedingswhich may have been or may be taken against such person, that it is fairand reasonable to do so.(3) In determining the sum to be surcharged under subsection (1)--(a) the Financial Secretary shall take due account of the ability of theperson surcharged to pay the surcharge without undue financial hardship;and(b) the sum of the surcharge shall not in any case exceed the amount ofthe moneys not collected, or of the improper payment, or payment not dulyvouched, or of the expenditure improperly incurred or of the deficiency,or the value of the loss, destruction or damage, or the cost ofreplacement, repair or compensation, as the case may be.33. Notification of surcharge and right of appealThe Financial Secretary shall cause the person surcharged, the head of hisDepartment, the Director of Accounting Services and the Director of Auditto be notified in writing of the surcharge made under section 32 and shallat the same time cause the person surcharged to be notified in writing ofhis right to appeal under section 34.34. Appeal against surcharge(1) Any person aggrieved by any surcharge made against him under section32 shall have the right to appeal to the Governor within a period of 30days (or such longer period as the Governor after consultation with theFinancial Secretary may allow) after the date on which he is notified ofthe surcharge.(2) The Governor in his discretion, after making or causing to be madesuch investigation as he may deem to be necessary, may confirm thesurcharge or direct that the person surcharged be released wholly or inpart from the surcharge as may appear to him to be fair and reasonable.
35. Withdrawal of surchargeThe Financial Secretary may at any time withdraw any surcharge in respectof which a satisfactory explanation is received or if it otherwise appearsto him that no surcharge should have been made and in any such event theFinancial Secretary shall notify in writing the person concerned, the headof his Department, the Director of Accounting Services and the Director ofAudit of such withdrawal.36. Collection of surcharge(1)Subject to subsections (2) and (3) the Director of Accounting Serviceson being notified of a surcharge made under section 32, shall cause theamount of the surcharge to be collected from the person surcharged inaccordance with such directions as the Financial Secretary may give.(2) Notwithstandingthe provisions of any other enactment, where moneys ofany description including salary, wages, pension or other emoluments, arepayable or may become payable by the Government to the person surcharged,the Financial Secretary may require the amount of any surcharge imposed onthat person to be deducted from such moneys in whole or in part as heconsiders fair and reasonable.(3) Notwithstanding anything in subsections (1) and (2)--(a) the total amount of any deduction from the monthly salary, wages orpension of the person surcharged in any month shall not exceed one half ofthe gross amount of the salary, wages or pension payable for that month;(b) no collection of a surcharge shall be made until after the expirationof the period allowed by section 34 for the lodging of an appeal; and(c) where the person surcharged appeals under section 34, no collection ofthe surcharge shall be made until and unless the amount of the surchargehas been confirmed or otherwise determined in accordance with theprovisions of that section.(4) Nothing in this section shall affect the right of the Government,which is hereby declared, to--(a) sue the person surcharged for the recovery of the amount ofanysurcharge as a civil debt due to Government; or(b) sue any person for the recovery of any amount as a civil debtnotwithstanding that a person may be subject to a surcharge in respect ofpart or all of that amount.37. Surcharge in respect of deceased persons(1) Where a person referred to in section 32 dies at any time before orafter he is surcharged under that section, the Financial Secretary maysurcharge the personal representative of such person and the provisions ofthis Part shall thereupon apply to the personal representative as respectsthe estate of the deceased person as they would have applied to thedeceased person if he were alive.(2) For the purposes of this section "personal representative" means theexecutor or administrator for the time being of a deceased person.
PART VI MISCELLANEOUS
38. Abandonment of claims, etc. and write-off of public moneys and stores(1) Without prejudice to section 96 of the Interpretation and GeneralClauses Ordinance (Cap. 1), the Financial Secretary, subject to, in anycase involving fraud or negligence, any conditions, exceptions orlimitations specified by the Finance Committee, may--(a) abandon, remit or waive any claims by or on behalf or the Government;(b) write off arrears of revenue;(c) write off losses or deficiencies of public moneys, stamps, securitiesor stores; and(d) write off condemned, unserviceable or obsolete stores or other movableproperty belonging to or provided by the Government.(2) The Financial Secretary may in writing delegate to any public officerany of the powersconferred upon him by subsection (1) subject to suchconditions, exceptions and limitations as are specified in the delegation.39. Disposal of serviceable stores, etc.(1) Subject to the provisions of any enactment, and to any conditions,exception or limitations specified by the Finance Committee, the FinancialSecretary may authorize the gift of serviceable Government stores or otherproperty to any institution or organization where it is in the publicinterest to do so.(2) The Financial Secretary may in writing delegate to any public officerany power conferred upon him by subsection (1) subject to such conditions,exceptions and limitations as are specified in the delegation.40. Power of Governor to give directions(1) The Governor may give to the Financial Secretary and the Director ofAccounting Services such directions as he thinks fit with respect to theexercise or performance of their respective powers, functions and dutiesunder this Ordinance, either generally or in any particular case.(2) The Financial Secretary and the Director of Accounting Services shall,in the exercise or performance of their respective powers, functions andduties under this Ordinance, comply with directions given by the Governorunder subsection (1).40A. Director of Accounting Services may give certain directions, etc. topublic officers in receipt of certain moneys(1) Where moneys other than public moneys are received by a public officerby virtue of a public office held by him, the Director of AccountingServices may, subject to the provisions of any enactment, direct inwriting the public officer to prepare and maintain accounts and records ofthose moneys in such form and manner as the Director of AccountingServices thinks fit, and the public officer shall comply with any suchdirection.(2) Subject to the provisions of any enactment, a public officer referredto in subsection (1) shall--(a) upon request by the Director of Accounting Services, afford to himsufficient facilities for obtaining information with respect to anyaccounts and records of moneys referred to in that subsection received bythe public officer, whether or not such accounts and records have beenprepared and maintained in pursuance of a direction under that subsection;and(b) in such manner and at such times as the Director of AccountingServices requires, furnish him with returns and other information withrespect to such accounts and records and afford to him facilities for theverification of information furnished. (Added 11 of 1990 s. 3)
41. TrustsNothing in this Ordinance shall extend to, abridge or alter the terms ofany trust or shall be construed as authorizing the making of anyregulations or the giving of any directions or instructions requiring anyperson to obey such regulations, directions or instructions in relation tomoneys held on trust which contravene or are inconsistent with the termsof such trust.42. Transitional(1) Any estimates of revenue and expenditure of the Government laid beforethe Legislative Council prior to the commencement of this Ordinance,which--(a) relate to the first financial year in respect of which this Ordinancecomes into operation; and(b) could have been laid under section 5,shall be deemed to have been laid under that section.(2) Any resolution of the Legislative Council authorizing expenditure forthe services of the Government in advance of an Appropriation Ordinance,which--(a) relates to the first financial year in respect of which this Ordinancecomes into operation;(b) is, immediately prior to the commencement of this Ordinance, notspent; and(c) could have been made under section 7, shall be deemed to have beenmade under that section.(3) Nothing in this Ordinance shall affect any investigation,administrative or legal proceeding or remedy in respect of a surchargeimposed prior to the commencement of this Ordinance and any suchinvestigation, administrative or legal proceeding may be instituted,continued and enforced as if this Ordinance had not been passed.43. Effect of dissolution of Legislative CouncilFor the removal of doubt, it is declared that acts of the FinanceCommitteeunder this or any other Ordinance, including any delegationunder section 8 (3) of this Ordinance, shall not be affected by adissolution ofthe Legislative Council. (Added 48 of 1988 s. 2)
FIRST SCHEDULE FUNDS [s.29]
Lotteries FundCapital Works Reserve Fund(Amended 16 of 1988 s. 12)
SECOND SCHEDULE SPECIAL SUSPENSE ACCOUNTS [s. 30]
Financial Secretary Incorporated Suspense AccountSpecial Coin Suspense Account(Amended L. N. 79 of 1986) |