1964_PUBLIC_FINANCE_ORDINANCE — Page 4

1983 Ed.]

Public Finance

[CAP. 2

3

CHAPTER 2

PUBLIC FINANCE

3 of 1983.

To provide for the control and management of the public finances of Hong Kong and for incidental and connected purposes.

[1 April 1983.]

L.N. 109 of 1983.

8 of 1984, 16 of 1984, 16 of 1989, L.N. 79/86, 16 of 1988

PART I

PRELIMINARY

1. This Ordinance may be cited as the Public Finance Ordinance.

2. In this Ordinance, unless the context otherwise requires-

"Appropriation Bill" and "Appropriation Ordinance" means a Bill or Ordinance, as the case may be, which provides for appropriation from the general revenue in respect of the approved estimates of expenditure on the services of the Government for a financial year;

"approved estimates of expenditure" means the estimates of expenditure deemed to be approved under section 6;

"controlling officer" in relation to a head or subhead means the officer designated as controlling officer of that head or subhead under section 12;

"Director of Audit" means the Director of Audit appointed under section 3 of the Audit Ordinance;

"enactment" includes an imperial enactment;

"expenditure" includes expenditure on the services of the Government required to be met under any enactment;

"Finance Committee" means the Finance Committee of the Legislative Council established under the Standing Orders of the Legislative Council;

"general revenue" means moneys which under this Ordinance or any other enactment are to be paid into or to form part of the general revenue;

"head" means a head of expenditure;

"public moneys" means-

(a) the general revenue;

(b) any moneys which are accounted for, in whole or in part, in the books or records of account of-

Short title.

Interpretation.

(Cap. 122.)

78-1928

110490