TNAG-1415-FCO40-1896-Public-finance-in-Hong-Kong-1985 — Page 308

A16

Ord. No. 3/83

PUBLIC FINANCE

Duties of Director of Accounting Services.

Prompt collection of moneys.

Payment of public moneys.

Payment of

certain moneys to be authorized by warrant.

PART IV

RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS

16. (1) The Director of Accounting Services shall be responsible for the compilation and supervision of the accounts of the Government, for the management of accounting operations and procedures, and for ensuring that all regulations, directions or instructions made or given under this Ordinance relating thereto and in respect of the safe custody of public moneys and its accounting are complied with.

(2) Without prejudice to the generality of his duties under subsection (1) and the powers conferred on the Financial Secretary by section 11 the Director of Accounting Services shall-

(a) ensure that adequate arrangements are made for bringing promptly and pro-

perly to account all public moneys received and paid by the Government; (b) pay such sums from public moneys as he is authorized to pay under this

Ordinance or any other enactment;

(c) ensure, in so far as is practicable, that adequate arrangements are made for

the safe custody of public moneys; and

(d) bring to the notice of the Financial Secretary and the Director of Audit, in writing, any material defect in departmental control of revenue, expendi- ture, cash, stamps, securities, stores and other Government property which may come to his notice and any persistent breaches of regulations, direc- tions or instructions made or given under this Ordinance.

(3) Subject to the provisions of any enactment, in the exercise of his duties the Director of Accounting Services shall be entitled to inspect all offices and shall have access to all records, books, vouchers, documents and receipts relating to public moneys and to all cash, stamps, securities, stores and any other Government property in the possession of any public officer.

(4) The Director of Accounting Services may, in writing, delegate to any public officer any of the powers conferred upon him by subsection (3).

17. Any public officer responsible for the collection of moneys due to the Government shall collect such moneys promptly and in full unless authorized by the Director of Accounting Services or under any enactment to defer collection or to arrange collection by instalments.

18. No public officer shall make any payment of public moneys unless he is authorized to do so-

(a) by warrant issued under section 19, 20, 21, 22 or 29 or by regulations,

directions or instructions made or given under this Ordinance; or

(b) by any other enactment.

19. (1) Upon the coming into operation of an Appropriation Ordinance, the Financial Secretary shall authorize the Director of Accounting Services by general warrant under his hand to pay from the general revenue such sums as may be required to meet expenditure in accordance with that Ordinance.

(2) Upon the making by the Legislative Council of a resolution under section 7, the Financial Secretary shall authorize the Director of Accounting Services by vote on account warrant under his hand to pay from the general revenue such sums as may be required to meet expenditure in accordance with the resolution.

(3) Upon the making of a change to the approved estimates of expenditure in accordance with section 8, the Financial Secretary shall authorize the Director of Accounting Services by supplementary warrant under his hand to pay from the general revenue, in accordance with the change made, such sums as may be required to meet expenditure from any head in excess of the sum appropriated by the Appropriation Ordinance for that head.

"