TNAG-1415-FCO40-1896-Public-finance-in-Hong-Kong-1985 — Page 70

220. When supplies are furnished or work done under agreement or con- tract, there shall be attached to the voucher a certificate that the payments are in accordance with the terms of the contract or agreement, that, as regards supplies, the articles have been received, and, in the case of work, that it has been properly done. In the case of a payment on account no more shall be claimed than the cost of the work certified to have been performed. When a deduction is made from the amount payable on a contract in respect of a penalty or fine, the net sum only shall be paid.

221. In the event of an unauthorised payment being made in consequence of any incorrect certificate on a voucher, the officer who signed the certificate will be held responsible and the amount may be surcharged against him.

222. The Accountant General, before passing any voucher for payment, shall, in addition to the other duties imposed on him under these Regulations, satisfy himself that:

(i) the information furnished on the voucher is correct in all particulars and that the voucher is signed by the proper officer;

(ii) all proper deductions from salaries or pensions on account of con- tributions, repayment of advances, remittances, or other liabilities have been duly made.

The senior accounting officer of a self accounting department and any sub- accountant making payments shall similarly satisfy themselves on these points so far as they are in a position to do so.

E. Classification and Control

223. (1) When the Annual Estimates have been finally approved and the Appropriation Law allowed by Her Majesty, the expenditure of the year shall be held to be definitely limited and arranged, unless additional provision is required for services which could not have been foreseen, cannot be postponed without detriment to the public service and will cause an excess on or cannot be appropriately charged to an existing sub-head of the Estimates.

(2) The procedure for the sanctioning of additional provision is as follows:

(a) Where the total required under any individual sub-head does not exceed a sum fixed by the Secretary of State and where it is not of such a nature as to raise some question of principle or involve a breach of some regulation, the Governor may sanction additional provision on his own responsibility pending covering approval by the Legislature.

(b) In other cases the Governor shall obtain the prior approval of the Legislature unless it is essential in the public interest that such additional provision should be authorised at once; in the latter case the Governor may sanction the necessary disbursements on his own responsibility and obtain covering approval at the earliest opportunity.

.

(c) Schedules of additional Provision shall be prepared at quarterly or shorter intervals. These schedules shall contain all items of additional

26

痛。