1
L.S.
PUBLIC FINANCE
HONG KONG
No. 3 OF 1983
I assent.
Ord. No. 3/83
All
Edward YOUDE,
Governor.
20 January 1983
An Ordinance to provide for the control and management of the public finances of
Hong Kong and for incidental and connected purposes.
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Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.
PART I
PRELIMINARY
1. This Ordinance may be cited as the Public Finance Ordinance 1983 and shall come into operation on a day to be appointed by the Governor by notice in the Gazette.
2. In this Ordinance, unless the context otherwise requires—
"Appropriation Bill" and "Appropriation Ordinance" 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 Govern- ment for a financial year;
"approved estimates of expenditure" means the estimates of expenditure deemed to
be approved under section 6;
"controlling officer" 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" means the Director of Audit appointed under section 3 of the
Audit Ordinance;
"enactment" includes an imperial enactment;
"expenditure" includes expenditure on the services of the Government required to be
met under any enactment;
"Finance Committee" means the Finance Committee of the Legislative Council
established under the Standing Orders of the Legislative Council;
"general revenue" means moneys which under this Ordinance or any other enactment
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 whole or in part, in the books or
records of account of—
Short title and commencement. I. f. 1·4-83 L.N. 109/83
Interpretation.
(Cap. 122.)