TNAG-1203-FCO40-1505-Policy-on-visas-and-entry-certificates-in-Hong-Kong-1982 — Page 169

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CHAPTER 15

ECONOMIC AND FINANCIAL

15.1

15.2

15.1

15.1.1

ORGANISATION

Civil estimates (ie the amount of capital forcast as being necessary to maintain each Dependent Territory (DT) during a financial year) are divided into Classes and Votes. The Treasury appoints an Accounting Officer for each Vote account. The Accounting Officer is responsible to Parliament and answerable to the Public Accounts Committee of the House of Commons for the formal regularity and propriety of all the expenditure out of the Votes for which he signs the Appropriation Account and for the efficient and economical administration of his Department. As Permanent Head of his Department he is also responsible to its Ministerial Head, and acts on his behalf.

15.1.2 The Permanent Under-Secretary of the FCO is the Accounting officer for the Diplomatic Service and the Foreign and Commonwealth Services Votes (and also for the grant-in-aid to the British Council). Transactions on these Votes are rare in relation to DTs. If they arise, however, (perhaps for small-scale relief after a natural disaster or for the cost of internal security measures in grant-aided DTs) DT Departments should refer them to Finance Department.

15.1.3 The bulk of HMG's expenditure on DTs is borne on ODM Votes. The Permanent Secretary of the ODM is responsible for the Overseas Aid and Overseas Aid Administration (Ministry of Overseas Development) Votes, under which most of HMG's expenditure is provided (including grants-in-aid of administration, development aid and technical cooperation). Further details of the Constitutional position are available in Sections A-E of "Government Accounting" (obtainable from HMSO).

15.1.4 Financial transactions of Government of DTS in and on behalf of their own Territories are subject to the provisions of the constitution and laws of the Territory; to the rules laid down in Colonial Regulations Part II, Chapter VIII; and to instructions issued by the Secretary of State from time to time. The transactions are the responsibility of the Government of each DT. The Officer Administering the Government (OAG) and the legislature of each DT exercise budgetary control and authority within the Territory. The Accountant General in each Territory has specific functions and authority. Each Territory maintains its own audit which is independent of the executive. The Government of each DT is the employer of its own public service in the Territory.

15.2

15.2.1

RESPONSIBILITIES

The exercise of the Secretary of State's general responsibility for the good government of DTs involves the general oversight of their financial and economic policies and their accounting and audit arrangements. The extent of this oversight depends in practice on the degree of financial devolution and constitutional advance in any DT. Because of this responsibility, DT Departments are involved in the provision and control of British aid and other UK funds to DTs. The Government of every DT other than those which have achieved internal self-government, is obliged to submit to the Secretary of State annual estimates as approved,

October 1978

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