1983 Ed.]
Public Finance
[CAP. 2
7
(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.
9. 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.
Supplementary Appropriation.
PART III
CONTROL AND MANAGEMENT
10. 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.
11. (1) Without prejudice to any other provision of this Ordinance, the Financial Secretary may make such administrative regulations and give such administrative directions and instructions not inconsistent with this Ordinance as may appear to him to be necessary or expedient for the better carrying out of the provisions and purposes of this Ordinance and for the safety, economy and advantage of public moneys and Government property.
(2) Any regulations made or directions and instructions given by the Governor or by any person authorized by him, for purposes similar to those in respect of which regulations, directions and instructions may be made or given under subsection (1), and which are in force at the commencement of this Ordinance, shall, in so far as they are not inconsistent with this Ordinance, remain in force and shall be deemed for all purposes to have been made or given under this section and to be liable to revocation or amendment hereunder.
General powers and duties of the Financial Secretary.
Power to make regulations and give directions, etc.