1983 Ed.]
Public Finance
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the controlling officer may, on his personal responsibility, incur the expenditure in anticipation of such change.
(2) As soon as practicable after incurring expenditure under subsection (1) the controlling officer shall report the matter to the Financial Secretary for the purpose of having the necessary change made to the approved estimates of expenditure.
(3) Where the necessary change to the approved estimates of expenditure is not made in accordance with section 8, the expenditure incurred shall not be charged on the general revenue but shall remain the personal responsibility of the controlling officer who incurred the expenditure.
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 properly 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, expenditure, cash, stamps, securities, stores and other Government property which may come to his notice and any persistent breaches of regulations, directions 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.
Duties of Director of Accounting Services.
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Page 11
1983 Ed.]
Public Finance
[CAP. 2
9
the controlling officer may, on his personal responsibility, incur the expenditure in anticipation of such change.
(2) As soon as practicable after incurring expenditure under subsection (1) the controlling officer shall report the matter to the Financial Secretary for the purpose of having the necessary change made to the approved estimates of expenditure.
(3) Where the necessary change to the approved estimates of expenditure is not made in accordance with section 8. the expendi- ture incurred shall not be charged on the general revenue but shall remain the personal responsibility of the controlling officer who incurred the expenditure.
PART IV
RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
16. (1) The Director of Accounting Services shall be respon- sible 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 II the Director of Accounting Services shall-
(a) ensure that adequate arrangements are made for bringing promptly and properly 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 arrange- ments 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, expenditure, cash, stamps, securities, stores and other Government property which may come to his notice and any persistent breaches of regulations, directions 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.
Duties of Director of Accounting Services.
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