### Public Finance Ordinance 《公共財政條例》

38. Abandonment of claims, etc. and write-off of public moneys and stores
(1) Without prejudice to section 39A, the Financial Secretary may— (Amended 89 of 1993 s. 29; 23 of 2002 s. 122)
(a) abandon, remit or waive any claims by or on behalf of the Government;
(b) write off arrears of revenue;
(c) write off losses or deficiencies of public moneys, stamps, securities or stores; and
(d) write off condemned, unserviceable or obsolete stores or other movable property belonging to or provided by the Government.
(1A) In any case involving fraud or negligence, the Financial Secretary may only exercise the powers under subsection (1) subject to any conditions, exceptions or limitations the Finance Committee may specify. (Added 23 of 2002 s. 122)
(2) The Financial Secretary may in writing delegate to any public officer any of the powers conferred upon him by subsection (1) subject to such conditions, 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, exceptions or limitations specified by the Finance Committee, the Financial Secretary may authorize the gift of serviceable Government stores or other property to any institution or organization where it is in the public interest to do so.
(2) The Financial Secretary may in writing delegate to any public officer any power conferred upon him by subsection (1) subject to such conditions, exceptions and limitations as are specified in the delegation.

39A. Reduction, etc. of fees and charges
Any fee or charge made payable by or under any Ordinance to the Government or to any public body or public officer, not being a fee or charge which is regulated by rules of court— (Amended 19 of 1973 s. 54; 39 of 1985 s. 60; 78 of 1999 s. 7)
(a) may be reduced or varied by order of the Chief Executive:
Provided that no variation thereof shall cause such fee or charge to exceed the original figure;
(b) may be remitted or refunded, in whole or in part, in any particular case and on any special ground by the Chief Executive;
(c) subject as aforesaid shall be paid into or from the general revenue.
(Amended 68 of 1999 s. 3)Editorial Note:
This provision previously appeared in s. 96 of Cap. 1. By virtue of 89 of 1993 s. 27, it was re-enacted as s. 39A of this Ordinance.

### Public Finance Ordinance 《公共財政條例》

40. Power of Chief Executive to give directions
(1) The Chief Executive may give to the Financial Secretary and the Director of Accounting Services such directions as he thinks fit with respect to the exercise or performance of their respective powers, functions and duties under this Ordinance, either generally or in particular case.
(2) The Financial Secretary and the Director of Accounting Services shall, in the exercise or performance of their respective powers, functions and duties under this Ordinance, comply with directions given by the Chief Executive under subsection (1).
(Amended 68 of 1999 s. 3)

40A. Director of Accounting Services may give certain directions, etc. to public officers in receipt of certain moneys
(1) Where moneys other than public moneys are received by a public officer by virtue of a public office held by him, the Director of Accounting Services may, subject to the provisions of any enactment, direct in writing the public officer to prepare and maintain accounts and records of those moneys in such form and manner as the Director of Accounting Services thinks fit, and the public officer shall comply with any such direction.
(2) Subject to the provisions of any enactment, a public officer referred to in subsection (1) shall—
(a) upon request by the Director of Accounting Services, afford to him sufficient facilities for obtaining information with respect to any accounts and records of moneys referred to in that subsection received by the public officer, whether or not such accounts and records have been prepared and maintained in pursuance of a direction under that subsection; and
(b) in such manner and at such times as the Director of Accounting Services requires, furnish him with returns and other information with respect to such accounts and records and afford to him facilities for the verification of information furnished.
(Added 11 of 1990 s. 3)

### Public Finance Ordinance 《公共財政條例》

40B. Performance of acts for which payment required
(1) Where any person, public officer, Government department or public body is required to do anything for which a fee is to be paid or a charge made under any Ordinance, such person, public officer, Government department or public body may decline to do that thing until the fee or charge is paid or, which the precise amount of the payment to be made cannot be ascertained until the thing is done, until there be paid such amount as may be estimated to be the correct amount by the person, public officer or the responsible officer of the Government department or public body required to do the thing.
(2) Where a thing has been done for which an estimated amount shall have been paid, such amount shall be adjusted to the correct amount either by means of a further payment or by a refund of the amount overpaid.
Editorial Note:
This provision previously appeared in s. 100 of Cap. 1. By virtue of 89 of 1993 s. 27, it was re-enacted as s. 40B of this Ordinance.

41. Trusts
Nothing in this Ordinance shall extend to, abridge or alter the terms of any trust or shall be construed as authorizing the making of any regulations or the giving of any directions or instructions requiring any person to obey such regulations, directions or instructions in relation to moneys held on trust which contravene or are inconsistent with the terms of such trust.

42. Transitional
(1) Any estimates of revenue and expenditure of the Government laid before the Legislative Council prior to the commencement this Ordinance, which—
(a) relate to the first financial year in respect of which this Ordinance comes 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 for the services of the Government in advance of an Appropriation Ordinance, which—
(a) relates to the first financial year in respect of which this Ordinance comes into operation;
(b) is, immediately prior to the commencement of this Ordinance, not spent; and
(c) could have been made under section 7,
shall be deemed to have been made under that section.
(3) Nothing in this Ordinance shall affect any investigation, administrative or legal proceeding or remedy in respect of a surcharge imposed prior to the commencement of this Ordinance and any such investigation, administrative or legal proceeding may be instituted, continued and enforced as if this Ordinance had not been passed.

### Public Finance Ordinance 《公共財政條例》

43. Effect of dissolution of Legislative Council
For the removal of doubt, it is declared that acts of the Finance Committee under this or any other Ordinance, including any delegation under section 8(3) of this Ordinance, shall not be affected by a dissolution of the Legislative Council.
(Added 48 of 1988 s. 2)