TNAG-1415-FCO40-1896-Public-finance-in-Hong-Kong-1985 — Page 309

PUBLIC FINANCE

Ord. No. 3/83

A17

20. Subject to the provisions of any enactment, the Financial Secretary may, by Recoverable advances warrant under his hand, authorize the Director of Accounting Services to advances. pay from public moneys such sums as may be necessary for the purpose of making advances which are recoverable and the amount recovered in each case shall be set off against the sum advanced.

21. (1) Subject to this section, where the Financial Secretary is satisfied that Advances to meet due to exceptional circumstances an urgent need has arisen for payment-

(a) to meet expenditure—

(i) for which no provision or insufficient provision is shown in the approved estimates of expenditure, whether or not such expenditure has been improperly incurred; or

(ii) not being expenditure referred to in sub-paragraph (i), which appears to the Financial Secretary to have been improperly incurred; and

(b) which cannot be deferred without detriment to the public interest,

he may by contingencies warrant under his hand authorize the Director of Account- ing Services to pay from public moneys an advance of moneys to meet that need.

(2) Without prejudice to section 31, a contingencies warrant shall cease to have effect if-

(a) being a warrant issued in respect of expenditure referred to in subsection (1)(a)(i), the necessary change is made to the approved estimates of expenditure; or

(b) being a warrant issued in respect of expenditure referred to in subsection

(1)(a)(ii), such expenditure is authorized by the Financial Secretary.

(3) Where under subsection (2) a contingencies warrant ceases to have effect the advance to which it relates shall be deemed to have been made for the purpose of a charge on the general revenue and shall be accounted for accordingly.

(4) A contingencies warrant shall specify a controlling officer who shall be personally responsible for the advance to which such warrant relates, unless such advance is charged on the general revenue in accordance with this Ordinance.

urgent need for payment.

22. (1) The Financial Secretary may, by imprest warrant under his hand, and Imprests. subject to such conditions as he may specify, authorize the Director of Accounting Services to issue imprests from public moneys to public officers.

(2) Any public officer in receipt of an imprest shall be personally liable for such imprest in accordance with such conditions as the Director of Accounting Services may specify and shall retire the imprest when required to do so by the Director of Accounting Services.

(3) Where an imprest is not duly retired, the Director of Accounting Services may, notwithstanding the provisions of any other enactment, deduct the amount or any part thereof from any moneys of any description, including salary, wages, pension or other emoluments payable, or which may become payable, by the Government to the officer to whom the imprest was issued.

(4) Nothing in this section shall affect the right of the Government, which is hereby declared, to—

(a) sue the person to whom the imprest was issued for the recovery of the amount of any imprest not duly retired or any part thereof, as a civil debt due to the Government; or

(b) sue any person for the recovery of any amount as a civil debt notwithstand- ing that a person may be personally liable for part or all of the amount

under this section.

23. (1) Except where otherwise provided under any enactment or authorized Deposits. by the Director of Accounting Services, any moneys raised or received by the Government, not being moneys raised or received for the purposes of the Govern- ment and not being a donation or grant referred to in section 24, shall be deposited with the Director of Accounting Services.