1964_HONG_KONG_TOURIST_ASSOCIATION_ORDINANCE — Page 11

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 302]

Hong Kong Tourist Association

[1989 Ed.

17B. Estimates

(1) Each financial year, before a date appointed by the Financial Secretary, the Board shall forward to the Financial Secretary, for the approval of the Governor, a programme of its proposed activities and estimates of its income and expenditure for the next financial year.

(2) *

(3) Each major head of expenditure shall show clearly the distribution of all moneys and shall contain the particulars and information that the Governor may require.

(4) Where several matters are dealt with under one head, each matter shall be itemised and be shown in a separate sub-head relating to similar items of expenditure, and shall contain the particulars and information that the Governor may require.

(5) The Board without the approval of the Governor may-

(a) transfer from its unallocated balances or surpluses (if any) shown in its estimates to any major head of expenditure or from any major head or heads of expenditure to any other major head of expenditure an amount or amounts in aggregate not exceeding 20% of the amount approved for the major head to which the sum is or sums are transferred; and

(b) transfer any amount or amounts without restriction, from any sub-head to any other sub-head within the same major head of expenditure.

(6) Except as permitted by subsection (5)(a), the Board shall not transfer any amount to any major head of expenditure without the approval of the Governor.

(7) The Board may expend on any major head of expenditure or any sub-head only the sums approved by the Governor (and not transferred to any other major head or sub-head) and any sum transferred to it under subsection (5).

(8) Until subsection (2) comes into operation, the Board shall set out in its estimates the source of all income and shall set out the distribution of expenditure under the major heads approved by the Financial Secretary.

(Added 58 of 1989 s. 4)

18. Accounts and audit

(1) The Board shall keep proper accounts and proper records in relation thereto, and shall prepare in respect of each financial year a statement thereof.

(2) The accounts shall be audited annually by an auditor appointed by the Governor.

* To be added by 58 of 1989 s. 4 w.e.f. 1.6.1990—see L.N. 398 of 1989.

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CAP. 302] Hong Kong Tourist Association [1989 Ed. 17B. Estimates (1) Each financial year, before a date appointed by the Financial Secretary, the Board shall forward to the Financial Secretary, for the approval of the Governor, a programme of its proposed activities and estimates of its income and expenditure for the next financial year. (2) * (3) Each major head of expenditure shall show clearly the distribution of all moneys and shall contain the particulars and information that the Governor may require. (4) Where several matters are dealt with under one head, each matter shall be itemised and be shown in a separate sub-head relating to similar items of expenditure, and shall contain the particulars and information that the Governor may require. (5) The Board without the approval of the Governor may- (a) transfer from its unallocated balances or surpluses (if any) shown in its estimates to any major head of expenditure or from any major head or heads of expenditure to any other major head of expenditure an amount or amounts in aggregate not exceeding 20% of the amount approved for the major head to which the sum is or sums are transferred; and (b) transfer any amount or amounts without restriction, from any sub-head to any other sub-head within the same major head of expenditure. (6) Except as permitted by subsection (5)(a), the Board shall not transfer any amount to any major head of expenditure without the approval of the Governor. (7) The Board may expend on any major head of expenditure or any sub-head only the sums approved by the Governor (and not transferred to any other major head or sub-head) and any sum transferred to it under subsection (5). (8) Until subsection (2) comes into operation, the Board shall set out in its estimates the source of all income and shall set out the distribution of expenditure under the major heads approved by the Financial Secretary. (Added 58 of 1989 s. 4) 18. Accounts and audit (1) The Board shall keep proper accounts and proper records in relation thereto, and shall prepare in respect of each financial year a statement thereof. (2) The accounts shall be audited annually by an auditor appointed by the Governor. * To be added by 58 of 1989 s. 4 w.e.f. 1.6.1990—see L.N. 398 of 1989.

Baseline (Original)

10 CAP. 302] Hong Kong Tourist Association [1989 Ed. 17B. Estimates (1) Each financial year, before a date appointed by the Financial Secretary, the Board shall forward to the Financial Secretary, for the approval of the Governor, a programme of its proposed activities and estimates of its income and expenditure for the next financial year. (2) * (3) Each major head of expenditure shall show clearly the distribution of all moneys and shall contain the particulars and information that the Governor may require. (4) Where several matters are dealt with under one head, each matter shall be itemised and be shown in a separate sub-head relating to similar items of expenditure, and shall contain the particulars and information that the Governor may require. (5) The Board without the approval of the Governor may- (a) transfer from its unallocated balances or surpluses (if any) shown in its estimates to any major head of expenditure or from any major head or heads of expenditure to any other major head of expenditure an amount or amounts in aggregate not exceeding 20% of the amount approved for the major head to which the sum is or sums are transferred; and (b) transfer any amount or amounts without restriction, from any sub-head to any other sub-head within the same major head of expenditure. (6) Except as permitted by subsection (5)(a), the Board shall not transfer any amount to any major head of expenditure without the approval of the Governor. (7) The Board may expend on any major head of expenditure or any sub-head only the sums approved by the Governor (and not transferred to any other major head or sub-head) and any sum transferred to it under sub- section (5). (8) Until subsection (2) comes into operation, the Board shall set out in its estimates the source of all income and shall set out the distribution of expenditure under the major heads approved by the Financial Secretary. (Added 58 of 1989 s. 4) 18. Accounts and audit (1) The Board shall keep proper accounts and proper records in relation thereto, and shall prepare in respect of each financial year a statement thereof. (2) The accounts shall be audited annually by an auditor appointed by the Governor. * To be added by 58 of 1989 s. 4 w.ef. 1.6.1990—see L.N. 398 of 1989.

2026-05-04 19:19:08 · Baseline

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