### Public Finance Ordinance 《公共財政條例》

32. Power to surcharge
(1) If, at any time, it appears to the Financial Secretary that any person who is or was employed as a public officer—
(a) has failed to collect any moneys owing to the Government for the collection of which he is or was at the time of such employment responsible;
(b) is or was at the time of such employment responsible for any improper payment of public moneys or for any payment of public moneys which is not duly vouched;
(c) has improperly incurred expenditure at the time of such employment;
(d) is or was at the time of such employment responsible for any deficiency in 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 or destruction of or damage to any property as a result of which the Government is liable for the cost of replacement or repair or for the payment of compensation,
and, if, within a period specified by the Financial Secretary, an explanation satisfactory to him is not furnished with regard to such failure 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 the provisions of any other enactment relating to the surcharge (however called) 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 Secretary shall not surcharge a person under subsection (1) unless he is satisfied, in all the circumstances of the case including, without limiting the generality of the foregoing, the nature of any disciplinary proceedings which may have been or may be taken against such person, that it is fair and 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 the person surcharged to pay the surcharge without undue financial hardship; and
(b) the sum of the surcharge shall not in any case exceed the amount of the moneys not collected, or of the improper payment, or payment not duly vouched, or of the expenditure improperly incurred or of the deficiency, or the value of the loss, destruction or damage, or the cost of replacement, repair or compensation, as the case may be.

33. Notification of surcharge and right of appeal
The Financial Secretary shall cause the person surcharged, the head of his Department, the Director of Accounting Services and the Director of Audit to be notified in writing of the surcharge made under section 32 and shall at the same time cause the person surcharged to be notified in writing of his right to appeal under section 34.

### Public Finance Ordinance 《公共財政條例》

34. Appeal against surcharge
(1) Any person aggrieved by any surcharge made against him under section 32 shall have the right to appeal to the Chief Executive within a period of 30 days (or such longer period as the Chief Executive after consultation with the Financial Secretary may allow) after the date on which he is notified of the surcharge.
(2) The Chief Executive in his discretion, after making or causing to be made such investigation as he may deem to be necessary, may confirm the surcharge or direct that the person surcharged be released wholly or in part from the surcharge as may appear to him to be fair and reasonable.
(Amended 68 of 1999 s. 3)

35. Withdrawal of surcharge
The Financial Secretary may at any time withdraw any surcharge in respect of which a satisfactory explanation is received or if it otherwise appears to him that no surcharge should have been made and in any such event the Financial Secretary shall notify in writing the person concerned, the head of his Department, the Director of Accounting Services and the Director of Audit of such withdrawal.

### Public Finance Ordinance 《公共財政條例》

36. Collection of surcharge
(1) Subject to subsections (2) and (3) the Director of Accounting Services on being notified of a surcharge made under section 32, shall cause the amount of the surcharge to be collected from the person surcharged in accordance with such directions as the Financial Secretary may give.
(2) Notwithstanding the provisions of any other enactment, where moneys of any description including salary, wages, pension or other emoluments, are payable or may become payable by the Government to the person surcharged, the Financial Secretary may require the amount of any surcharge imposed on that person to be deducted from such moneys in whole or in part as he considers fair and reasonable.
(3) Notwithstanding anything in subsections (1) and (2)—
(a) the total amount of any deduction from the monthly salary, wages or pension of the person surcharged in any month shall not exceed one half of the gross amount of the salary, wages or pension payable for that month;
(b) no collection of a surcharge shall be made until after the expiration of the period allowed by section 34 for the lodging of an appeal; and
(c) where the person surcharged appeals under section 34, no collection of the surcharge shall be made until and unless the amount of the surcharge has been confirmed or otherwise determined in accordance with the provisions 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 of any surcharge as a civil debt due to the Government; or
(b) sue any person for the recovery of any amount as a civil debt notwithstanding that a person may be subject to a surcharge in respect of part 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 or after he is surcharged under that section, the Financial Secretary may surcharge the personal representative of such person and the provisions of this Part shall thereupon apply to the personal representative as respects the estate of the deceased person as they would have applied to the deceased person if he were alive.
(2) For the purposes of this section personal representative (遺產代理人) means the executor or administrator for the time being of a deceased person.