【 标 题 】第2章 公共财政条例
Cap 2 PUBLIC FINANCE ORDINANCE
 

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Cap 2 Long title

To provide for the control and management of the public finances of Hong Kong and for incidental and connected purposes.

[1 April 1983] L.N. 109 of 1983

(Originally 3 of 1983)

Cap 2 Part I PRELIMINARY

Cap 2 s 1 Short title

This Ordinance may be cited as the Public Finance Ordinance.

Cap 2 s 2 Interpretation

Remarks:

Adaptation amendments retroactively made - see 68 of 1999 s. 3

In this Ordinance, unless the context otherwise requires-
"Appropriation Bill" (拨款条例草案) and "Appropriation Ordinance" (拨款条例) means a Bill or Ordinance, as the case may be, which provides for appropriation from the general revenue in respect of the approved estimates of expenditure on the services of the Government for a financial year;
"approved estimates of expenditure" (核准开支预算) means the estimates of expenditure deemed to be approved under section 6;
"controlling officer" (管制人员) in relation to a head or subhead means the officer designated as controlling officer of that head or subhead under section 12;
"Director of Audit" (审计署署长) means the Director of Audit appointed under section 3 of the Audit Ordinance (Cap 122); (Amended L.N. 362 of 1997)
"expenditure" (开支) includes expenditure on the services of the Government required to be met under any enactment;
"Finance Committee" (财务委员会) means the Finance Committee of the Legislative Council established under the Rules of Procedure of the Legislative Council of the Hong Kong Special Administrative Region; (Amended 68 of 1999 s. 3)
"general revenue" (政府一般收入) means moneys which under this Ordinance or any other enactment are to be paid into or to form part of the general revenue;
"head" (总目) means a head of expenditure;
"public moneys" (公帑) means-(a) the general revenue;
(b) any moneys which are accounted for in the books or records of account of the Director of Accounting Services; and (Replaced 11 of 1990 s. 2)
(c) any other moneys which the Chief Executive may declare in writing to be public moneys for the purposes of this Ordinance; (Amended 68 of 1999 s. 3)"subhead" (分目) means a subhead of expenditure;
"Supplementary Appropriation Bill" (追加拨款条例草案) and "Supplementary Appropriation Ordinance" (追加拨款条例) means a Bill or Ordinance, as the case may be, which provides for appropriation from the general revenue in supplementation of the appropriation already made by an Appropriation Ordinance.

(Amended 68 of 1999 s. 3)

Cap 2 s 2 Interpretation

Remarks:

Adaptation amendments retroactively made - see 68 of 1999 s. 3

In this Ordinance, unless the context otherwise requires-
"Appropriation Bill" (拨款条例草案) and "Appropriation Ordinance" (拨款条例) means a Bill or Ordinance, as the case may be, which provides for appropriation from the general revenue in respect of the approved estimates of expenditure on the services of the Government for a financial year;
"approved estimates of expenditure" (核准开支预算) means the estimates of expenditure deemed to be approved under section 6;
"controlling officer" (管制人员) in relation to a head or subhead means the officer designated as controlling officer of that head or subhead under section 12;
"Director of Audit" (审计署署长) means the Director of Audit appointed under section 3 of the Audit Ordinance (Cap 122); (Amended L.N. 362 of 1997)
"expenditure" (开支) includes expenditure on the services of the Government required to be met under any enactment;
"Finance Committee" (财务委员会) means the Finance Committee of the Legislative Council established under the Rules of Procedure of the Legislative Council of the Hong Kong Special Administrative Region; (Amended 68 of 1999 s. 3)
"general revenue" (政府一般收入) means moneys which under this Ordinance or any other enactment are to be paid into or to form part of the general revenue;
"head" (总目) means a head of expenditure;
"public moneys" (公帑) means-(a) the general revenue;
(b) any moneys which are accounted for in the books or records of account of the Director of Accounting Services; and (Replaced 11 of 1990 s. 2)
(c) any other moneys which the Chief Executive may declare in writing to be public moneys for the purposes of this Ordinance; (Amended 68 of 1999 s. 3)"subhead" (分目) means a subhead of expenditure;
"Supplementary Appropriation Bill" (追加拨款条例草案) and "Supplementary Appropriation Ordinance" (追加拨款条例) means a Bill or Ordinance, as the case may be, which provides for appropriation from the general revenue in supplementation of the appropriation already made by an Appropriation Ordinance.

(Amended 68 of 1999 s. 3)

Cap 2 s 3 The general revenue

(1) Except where otherwise provided by or under this Ordinance or any other enactment any moneys raised or received for the purposes of the Government shall form part of the general revenue.
(2) Any refund or drawback may be made from the general revenue in accordance 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 in subsection (1) to moneys raised or received for the purposes of the Government does not include moneys held on trust.

Cap 2 s 4 Charges on the general revenue

No expenditure shall be charged on the general revenue except as provided by or under this Ordinance or any other enactment.

Cap 2 Part II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIATION

Cap 2 s 5 Annual estimates

(1) The Financial Secretary shall cause to be prepared in each financial year estimates of the revenue and expenditure of the Government for the next following financial year, and shall cause such estimates to be laid before the Legislative Council before or as soon as practicable after the commencement of the financial year to which they relate.
(2) Subject to subsection (3), the estimates of revenue and expenditure shall be in such form as the Financial Secretary may from time to time direct.
(3) The estimates of expenditure shall-(a) classify expenditure under heads and subheads with the ambit of each head described;
(b) in respect of each head show the estimated total expenditure, the provision sought in respect of each subhead, the establishment of posts (if any), and the limit (if any) to the commitments which may be entered into in respect of expenditure which is not annually recurrent; and
(c) specify the controlling officer designated in respect of each head and subhead under section 12.(4) Where there is a requirement under any enactment that expenditure be met from the general revenue, provision for such expenditure shall be included in the estimates of expenditure for the purposes of this Part, but without prejudice to the validity or effect of any such requirement.

Cap 2 s 5 Annual estimates

(1) The Financial Secretary shall cause to be prepared in each financial year estimates of the revenue and expenditure of the Government for the next following financial year, and shall cause such estimates to be laid before the Legislative Council before or as soon as practicable after the commencement of the financial year to which they relate.
(2) Subject to subsection (3), the estimates of revenue and expenditure shall be in such form as the Financial Secretary may from time to time direct.
(3) The estimates of expenditure shall-(a) classify expenditure under heads and subheads with the ambit of each head described;
(b) in respect of each head show the estimated total expenditure, the provision sought in respect of each subhead, the establishment of posts (if any), and the limit (if any) to the commitments which may be entered into in respect of expenditure which is not annually recurrent; and
(c) specify the controlling officer designated in respect of each head and subhead under section 12.(4) Where there is a requirement under any enactment that expenditure be met from the general revenue, provision for such expenditure shall be included in the estimates of expenditure for the purposes of this Part, but without prejudice to the validity or effect of any such requirement.

Cap 2 s 6 Approval of estimates of expenditure and appropriation

(1) The heads contained in the estimates of expenditure for a financial year shall be included in an Appropriation Bill which shall be introduced into the Legislative Council at the same time as the estimates.
(2) Upon the enactment of the Appropriation Ordinance the estimates of expenditure for the financial year to which the Ordinance relates shall be deemed to be approved to the extent that they are provided for in the Ordinance and shall have effect from the first day of such financial year.
(3) Expenditure for the financial year on the services of the Government shall, subject to this Ordinance, be arranged in accordance with the heads and subheads and be limited by the provision in each subhead shown in the estimates of expenditure as approved or as may subsequently be changed from time to time in accordance with section 8.

Cap 2 s 6 Approval of estimates of expenditure and appropriation

(1) The heads contained in the estimates of expenditure for a financial year shall be included in an Appropriation Bill which shall be introduced into the Legislative Council at the same time as the estimates.
(2) Upon the enactment of the Appropriation Ordinance the estimates of expenditure for the financial year to which the Ordinance relates shall be deemed to be approved to the extent that they are provided for in the Ordinance and shall have effect from the first day of such financial year.
(3) Expenditure for the financial year on the services of the Government shall, subject to this Ordinance, be arranged in accordance with the heads and subheads and be limited by the provision in each subhead shown in the estimates of expenditure as approved or as may subsequently be changed from time to time in accordance with section 8.

Cap 2 s 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 in respect of a financial year to be charged on the general revenue, in accordance with this Ordinance and subject to such limitations and conditions as may be specified in the resolution.
(2) Expenditure charged on the general revenue pursuant to a resolution under this section shall be arranged in accordance with the heads and subheads shown in the estimates of expenditure laid under section 5 and the provisions of this Ordinance shall, for the purposes of this subsection and subject to such conditions and limitations as may be specified in the resolution, apply to such estimates as though they were the approved estimates of expenditure.
(3) Expenditure charged on the general revenue pursuant to a resolution under this section shall be set off against the amounts respectively provided in the Appropriation Ordinance upon the same coming into operation.

Cap 2 s 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 in respect of a financial year to be charged on the general revenue, in accordance with this Ordinance and subject to such limitations and conditions as may be specified in the resolution.
(2) Expenditure charged on the general revenue pursuant to a resolution under this section shall be arranged in accordance with the heads and subheads shown in the estimates of expenditure laid under section 5 and the provisions of this Ordinance shall, for the purposes of this subsection and subject to such conditions and limitations as may be specified in the resolution, apply to such estimates as though they were the approved estimates of expenditure.
(3) Expenditure charged on the general revenue pursuant to a resolution under this section shall be set off against the amounts respectively provided in the Appropriation Ordinance upon the same coming into operation.

Cap 2 s 8 Changes to the approved estimates of expenditure

Remarks:

Adaptation amendments retroactively made - see 68 of 1999 s. 3

(1) Subject to this section, no changes shall be made to the approved estimates of expenditure except with the approval of the Finance Committee upon a proposal of the Financial Secretary.
(2) Without limiting the generality of subsection (1) such changes may provide 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 in respect of expenditure which is not annually recurrent.(3) The Finance Committee may delegate to the Financial Secretary the power to approve changes subject to such conditions, exceptions and limitations as are specified in the delegation.
(4) The Financial Secretary, where a delegation by the Finance Committee under subsection (3) so provides, and subject to such conditions, exceptions and limitations as are specified in the delegation, may further delegate his power to approve changes to any public officer.
(5) A delegation to any public officer under subsection (4) shall be subject to such further conditions, exceptions and limitations as the Financial Secretary may specify.
(6) Nothing in subsection (1) shall be construed as limiting or affecting-(a) the power of the Chief Executive to make any proposal, or allow or direct any proposal to be made, to the Legislative Council, the object or effect of which is to require a change to the approved estimates of expenditure; or (Amended 68 of 1999 s. 3)
(b) a requirement under any enactment that expenditure be met from the general revenue.(7) The Financial Secretary shall cause such changes to be made to the approved 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 provided for by approval under this section.(8) The Financial Secretary shall at the end of each quarter of the financial year or as soon as practicable thereafter-(a) report to the Finance Committee changes made to the approved estimates of expenditure in that quarter upon approval by him or by any public officer pursuant to a delegation under subsection (3) or (4), as the case may be; and
(b) table in the Legislative Council a summary of all changes made to the approved estimates of expenditure in that quarter under this section.(9) Without prejudice to section 9, expenditure in respect of which a change to the approved estimates is made under this section shall be charged on the general revenue notwithstanding that there has been no appropriation in respect thereof by an Appropriation Ordinance.

Cap 2 s 8 Changes to the approved estimates of expenditure

Remarks:

Adaptation amendments retroactively made - see 68 of 1999 s. 3

(1) Subject to this section, no changes shall be made to the approved estimates of expenditure except with the approval of the Finance Committee upon a proposal of the Financial Secretary.
(2) Without limiting the generality of subsection (1) such changes may provide 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 in respect of expenditure which is not annually recurrent.(3) The Finance Committee may delegate to the Financial Secretary the power to approve changes subject to such conditions, exceptions and limitations as are specified in the delegation.
(4) The Financial Secretary, where a delegation by the Finance Committee under subsection (3) so provides, and subject to such conditions, exceptions and limitations as are specified in the delegation, may further delegate his power to approve changes to any public officer.
(5) A delegation to any public officer under subsection (4) shall be subject to such further conditions, exceptions and limitations as the Financial Secretary may specify.
(6) Nothing in subsection (1) shall be construed as limiting or affecting-(a) the power of the Chief Executive to make any proposal, or allow or direct any proposal to be made, to the Legislative Council, the object or effect of which is to require a change to the approved estimates of expenditure; or (Amended 68 of 1999 s. 3)
(b) a requirement under any enactment that expenditure be met from the general revenue.(7) The Financial Secretary shall cause such changes to be made to the approved 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 provided for by approval under this section.(8) The Financial Secretary shall at the end of each quarter of the financial year or as soon as practicable thereafter-(a) report to the Finance Committee changes made to the approved estimates of expenditure in that quarter upon approval by him or by any public officer pursuant to a delegation under subsection (3) or (4), as the case may be; and
(b) table in the Legislative Council a summary of all changes made to the approved estimates of expenditure in that quarter under this section.(9) Without prejudice to section 9, expenditure in respect of which a change to the approved estimates is made under this section shall be charged on the general revenue notwithstanding that there has been no appropriation in respect thereof by an Appropriation Ordinance.

Cap 2 s 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.

Cap 2 s 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.

Cap 2 Part III CONTROL AND MANAGEMENT

Cap 2 s 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.

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