### Public Finance Ordinance 《公共財政條例》

9. Supplementary Appropriation
If at the close of account for any financial year it is found that expenditure charged to any head is in excess of the sum appropriated for that head by an Appropriation Ordinance, the excess shall be included in a Supplementary Appropriation Bill which shall be introduced into the Legislative Council as soon as practicable after the close of the financial year to which the excess expenditure relates.

10. General powers and duties of the Financial Secretary
The Financial Secretary shall, subject to this Ordinance and any other enactment, have the management of the finances of the Government and the supervision, control and direction of all matters relating to the financial affairs of the Government.

11. Power to make regulations and give directions, etc.
(1) Without prejudice to any other provision of this Ordinance, the Financial Secretary may make such administrative regulations and give such administrative directions and instructions not inconsistent with this Ordinance as may appear to him to be necessary or expedient for the better carrying out of the provisions and purposes of this Ordinance and for the safety, economy and advantage of public moneys and Government property.
(2) Any regulations made or directions and instructions given by the Chief Executive or by any person authorized by him, for purposes similar to those in respect of which regulations, directions and instructions may be made or given under subsection (1), and which are in force at the commencement of this Ordinance, shall, in so far as they are not inconsistent with this Ordinance, remain in force and shall be deemed for all purposes to have been made or given under this section and to be liable to revocation or amendment hereunder. (Amended 68 of 1999 s. 3)

12. Controlling officers
(1) Estimates of expenditure laid before the Legislative Council shall designate a controlling officer in respect of each head and subhead.
(2) Subject to section 14(5), a controlling officer shall be responsible and accountable for all expenditure from any head or subhead for which he is the controlling officer, and for all public moneys and Government property in respect of the department or service for which he is responsible.

13. Controlling officers to obey regulations and directions, etc.
Every controlling officer shall obey all regulations made and directions or instructions given by the Financial Secretary under section 11 and shall, if so required, account to the Financial Secretary for the performance of his duties as controlling officer.

### Public Finance Ordinance 《公共財政條例》

14. Authority of controlling officers to incur expenditure
(1) Subject to any regulations made or directions or instructions given by the Financial Secretary under section 11 and to any reservation made by the Financial Secretary under subsection (3), a controlling officer may, in accordance with this Ordinance, incur expenditure and authorize expenditure to be incurred against any provision shown in any subhead for which he is the controlling officer.
(2) No expenditure shall be incurred against any provision shown in any subhead except by or under the authority of the controlling officer.
(3) The Financial Secretary may, in writing, reserve the whole or any part of any provision shown in any subhead and for so long as such reservation remains in force no expenditure shall be incurred against the provision reserved.
(4) A controlling officer may, in respect of any subhead for which he is the controlling officer, by allocation warrant signed by him or by a public officer authorized generally or specially by him, authorize any other controlling officer to incur expenditure or authorize expenditure to be incurred against any provision shown in that subhead— (Amended 8 of 1984 s. 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 officer to whom an allocation warrant is issued under subsection (4) shall be responsible and accountable for any expenditure incurred under the warrant as if he were the controlling officer designated in respect thereof under section 12.

15. Further authority of controlling officers in respect of urgent expenditure
(1) Where an urgent need has arisen for expenditure to be incurred which—
(a) requires a change to the approved estimates of expenditure in respect of matters referred to in section 8(2)(b) or (d); and
(b) in the opinion of a controlling officer cannot be deferred until the necessary change is made in accordance with section 8 without serious detriment to the public interest,
the controlling officer may, on his personal responsibility, incur the expenditure in anticipation of such change.
(2) As soon as practicable after incurring expenditure under subsection (1) the controlling officer shall report the matter to the Financial Secretary for the purpose of having the necessary change made to the approved estimates of expenditure.
(3) Where the necessary change to the approved estimates of expenditure is not made in accordance with section 8, the expenditure incurred shall not be charged on the general revenue but shall remain the personal responsibility of the controlling officer who incurred the expenditure.

### Public Finance Ordinance 《公共財政條例》

16. Duties of Director of Accounting Services
(1) The Director of Accounting Services shall be responsible for the compilation and supervision of the accounts of the Government, for the management of accounting operations and procedures, and for ensuring that all regulations, directions or instructions made or given under this Ordinance relating thereto and in respect of the safe custody of public moneys 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 the Director of Accounting Services shall—
(a) ensure that adequate arrangements are made for bringing promptly and properly 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 this Ordinance or any other enactment;
(c) ensure, in so far as is practicable, that adequate arrangements are made for the safe custody of public moneys; and
(d) bring to the notice of the Financial Secretary and the Director of Audit, in writing, any material defect in departmental control of revenue, expenditure, cash, stamps, securities, stores and other Government property which may come to his notice and any persistent breaches of regulations, directions or instructions made or given under this Ordinance.
(3) Subject to the provisions of any enactment, in the exercise of his duties the Director of Accounting Services shall be entitled to inspect all offices and shall have access to all records, books, vouchers, documents and receipts relating to public moneys and to all cash, stamps, securities, stores and any other Government property in the possession of any public officer.
(4) The Director of Accounting Services may, in writing, delegate to any public officer any of the powers conferred upon him by subsection (3).

17. Prompt collection of moneys
Any public officer responsible for the collection of moneys due to the Government shall collect such moneys promptly and in full unless authorized by the Director of Accounting Services or under any enactment to defer collection or to arrange collection by instalments.

17A. Disposal of fines and penalties
Any fine or penalty imposed by or under the authority of any Ordinance shall be paid into the general revenue:
Provided that the Chief Executive may direct the payment to any aggrieved person, or to any person whose information or evidence has led to the conviction of the offender or to the recovery of the fine or penalty, of such proportion of the fine or penalty as he may think fit.(Amended 68 of 1999 s. 3) Editorial Note:
This provision previously appeared in s. 93 of Cap. 1. By virtue of 89 of 1993 s. 27, it was re-enacted as s. 17A of this Ordinance.

### Public Finance Ordinance 《公共財政條例》

17B. Disposal of forfeits
(1) Where under any Ordinance any movable property is adjudged by any court or other authority to be forfeited, it shall be forfeited to the Government, and the net proceeds thereof, if it is ordered by a competent authority to be sold, shall be paid into the general revenue. (Amended 68 of 1999 s. 3)
(2) Nothing in this section shall affect any provision in any Ordinance whereby any portion of any forfeit or of the proceeds of any forfeit is expressed to be recoverable by any person or may be granted by any authority to any person.

Editorial Note:
This provision previously appeared in s. 94 of Cap. 1. By virtue of 89 of 1993 s. 27, it was re-enacted as s. 17B of this Ordinance.