CAP. 2]
Changes to the approved estimates of expenditure.
Public Finance
(1983 Ed.
(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.
8. (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 Governor 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
(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.