CAP. 2
Public Finance
[1983 Ed.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure.
Further authority of controlling officers in respect of urgent expenditure.
12. (1) Estimates of expenditure laid before the Legislative Council shall designate a controlling officer in respect of each head and subhead.
(2) Subject to section 14(5), a controlling officer shall be responsible and accountable for all expenditure from any head or subhead for which he is the controlling officer, and for all public moneys and Government property in respect of the department or service for which he is responsible.
13. Every controlling officer shall obey all regulations made and directions or instructions given by the Financial Secretary under section 11 and shall, if so required, account to the Financial Secretary for the performance of his duties as controlling officer.
14. (1) Subject to any regulations made or directions or instructions given by the Financial Secretary under section 11 and to any reservation made by the Financial Secretary under subsection (3), a controlling officer may, in accordance with this Ordinance, incur expenditure and authorize expenditure to be incurred against any provision shown in any subhead for which he is the controlling officer.
(2) No expenditure shall be incurred against any provision shown in any subhead except by or under the authority of the controlling officer.
(3) The Financial Secretary may, in writing, reserve the whole or any part of any provision shown in any subhead and for so long as such reservation remains in force no expenditure shall be incurred against the provision reserved.
(4) A controlling officer may, in respect of any subhead for which he is the controlling officer, by allocation warrant under his hand authorize any other controlling officer to incur expenditure or authorize expenditure to be incurred against any provision shown in that subhead-
(a) for any purpose within the ambit of that subhead; and (b) in accordance with the terms of the allocation warrant.
(5) The controlling officer to whom an allocation warrant is issued under subsection (4) shall be responsible and accountable for any expenditure incurred under the warrant as if he were the controlling officer designated in respect thereof under section 12.
15. (1) Where an urgent need has arisen for expenditure to be incurred which-
(a) requires a change to the approved estimates of expenditure in respect of matters referred to in section 8(2)(b) or (d); and
(b) in the opinion of a controlling officer cannot be deferred until the necessary change is made in accordance with section 8 without serious detriment to the public interest,