1983 Ed.]

Public Finance

Section

[CAP. 2

1

CHAPTER 2

PUBLIC FINANCE ORDINANCE

ARRANGEMENT OF SECTIONS

Page

1.

Short title

2.

Interpretation

3.

The general revenue

4.

Charges on the general revenue

PART I

PRELIMINARY

PART II

THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIATION

5.

Annual estimates

6.

Approval of estimates of expenditure and appropriation...

4

7.

Authorization of expenditure in advance of appropriation

8.

Changes to the approved estimates of expenditure

9.

Supplementary Appropriation

PART III

CONTROL AND MANAGEMENT

10.

General powers and duties of the Financial Secretary

11.

Power to make regulations and give directions, etc.

12.

Controlling officers

13.

Controlling officers to obey regulations and directions, etc.

14.

Authority of controlling officers to incur expenditure

15.

Further authority of controlling officers in respect of urgent expenditure

3

6

7

7

7

PART IV

RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS

16.

Duties of Director of Accounting Services...

9

17.

Prompt collection of moneys

10

18.

Payment of public moneys

10

19.

Payment of certain moneys to be authorized by warrant...

10

20.

Recoverable advances

10

21.

Advances to meet urgent need for payment

10

22.

Imprests...

11

23.

Deposits...

12

24.

Donations and grants

12

25.

Banking...

12

26.

Investment of moneys

12

27.

Borrowing powers and loans

13

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