PUBLIC FINANCE ORDINANCE ——附加英文版
Hong Kong
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
he general revenue
harges on the general revenue
II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
nnual estimates
pproval of estimates of expenditure and appropriation
uthorization of expenditure in advance of appropriation
hanges to the approved estimates of expenditure
upplementary Appropriation
III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Power to make regulations and give directions, etc.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure
Further authority of controlling officers in respect of urgent
nditure
IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
Prompt collection of moneys
Payment of public moneys
Payment of certain moneys to be authorized by warrant
Recoverable advances
Advances to meet urgent need for payment
Imprests
Deposits
Donations and grants
Banking
Investment of moneys
Borrowing powers and loans
Guarantees
Establishment of funds
Special suspense accounts
Appropriations and warrants to lapse at close of financial year
V SURCHARGE
Power to surcharge
Notification of surcharge and right of appeal
Appeal against surcharge
Withdrawal of surcharge
Collection of surcharge
Surcharge in respect of deceased persons
VI MISCELLANEOUS
Abandonment of claims, etc. and write-off of public moneys and
stores
Disposal of serviceable stores, etc.
Power of Governor to give directions
Director of Accounting Services may give certain directions, etc.
to
ic officers in receipt of certain moneys
Trusts
Transitional
Effect of dissolution of Legislative Council
t Schedule. Funds
nd Schedule. Special Suspense Accounts
Whole document
rovide for the control and management of the public finances of
Hong
and for incidental and connected purposes.
pril 1983] L. N. 109 of 1983
PART I PRELIMINARY
hort title
Ordinance may be cited as the Public Finance Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ropriation Bill" and "Appropriation Ordinance" means a
Bill or
nance, as the case may be, which provides for appropriation from
the
ral revenue in respect of the approved estimates of expenditure
on the
ices of the Government for a financial year;
roved estimates of expenditure" means the estimates of
expenditure
ed to be approved under section 6;
trolling officer" in relation to a head or subhead means the
officer
gnated as controlling officer of that head or subhead under
section
ector of Audit" means the Director of Audit appointed under
section 3
he Audit Ordinance (Cap. 122);
ctment" includes an imperial enactment;
enditure" includes expenditure on the services of the
Government
ired to be met under any enactment;
ance Committee" means the Finance Committee of the Legislative
Council
blished under the Standing Orders of the Legislative Council;
eral revenue" means moneys which under this Ordinance or any
other
tment are to be paid into or to form part of the general revenue;
d" means a head of expenditure;
lic moneys" means--
the general revenue;
any moneys which are accounted for in the books or records of
account
he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
any other moneys which the Governor may declare in writing
to be
ic moneys for the purposes of this Ordinance;
head" means a subhead of expenditure;
plementary Appropriation Bill" and "Supplementary
Appropriation
nance" means a Bill or Ordinance, as the case may be, which
provides
appropriation from the general revenue in supplementation
of the
opriation already made by an Appropriation Ordinance.
he general revenue
Except where otherwise provided by or under this Ordinance
or any
r enactment any moneys raised or received for the purposes
of the
rnment shall form part of the general revenue.
Any refund or drawback may be made from the general
revenue in
rdance with regulations made under section 11. (Replaced 8 of 1984
s.
For the avoidance of doubt it is hereby declared that the
reference in
ection (1) to moneys raised or received for the purposes
of the
rnment does not include moneys held on trust.
harges on the general revenue
xpenditure shall be charged on the general revenue except as
provided
r under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA-
TION
nnual estimates
The Financial Secretary shall cause to be prepared in each
financial
estimates of the revenue and expenditure of the Government for
the
following financial year, and shall cause such estimates to be
laid
re the Legislative Council before or as soon as practicable after
the
encement of the financial year to which they relate.
Subject to subsection (3), the estimates of revenue and
expenditure
l be in such form as the Financial Secretary may from time to
time
ct.
The estimates of expenditure shall--
classify expenditure under heads and subheads with the ambit of
each
described;
in respect of each head show the estimated total
expenditure, the
ision sought in respect of each subhead, the establishment of
posts
any), and the limit (if any) to the commitments which may be
entered
in respect of expenditure which is not annually recurrent; and
specify the controlling officer designated in respect of each
head and
ead under section 12.
Where there is a requirement under any enactment that
expenditure be
from the general revenue, provision for such expenditure
shall be
uded in the estimates of expenditure for the purposes of this
Part,
without prejudice to the validity or effect of any such
requirement.
pproval of estimates of expenditure and appropriation
The heads contained in the estimates of expenditure for a
financial
shall be included in an Appropriation Bill which shall be
introduced
the Legislative Council at the same time as the estimates.
Upon the enactment of the Appropriation Ordinance the
estimates of
nditure for the financial year to which the Ordinance relates
shall be
ed to be approved to the extent that they are provided for in
the
nance and shall have effect from the first day of such financial
year.
Expenditure for the financial year on the services of the
Government
l, subject to this Ordinance, be arranged in accordance with the
heads
subheads and be limited by the provision in each subhead shown
in the
mates of expenditure as approved or as may subsequently be
changed
time to time in accordance with section 8.
uthorization of expenditure in advance of appropriation
The Legislative Council may, in advance of an Appropriation
Ordinance,
esolution authorize expenditure for the services of the
Government in
ect of a financial year to be charged on the general
revenue, in
rdance with this Ordinance and subject to such
limitations and
itions as may be specified in the resolution.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be arranged in accordance with the
heads and
eads shown in the estimates of expenditure laid under section
5 and
provisions of this Ordinance shall, for the purposes
of this
ection and subject to such conditions and limitations as
may be
ified in the resolution, apply to such estimates as though they
were
approved estimates of expenditure.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be set off against the amounts
respectively
ided in the Appropriation Ordinance upon the same
coming into
ation.
hanges to the approved estimates of expenditure
Subject to this section, no changes shall be made to the
approved
mates of expenditure except with the approval of the Finance
Committee
a proposal of the Financial Secretary.
Without limiting the generality of subsection (1) such
changes may
ide for all or any of the following matters--
the creation of new heads or subheads;
supplementary provision in approved or new subheads;
variations in the establishments of posts;
increases in the limit to the commitments which may be entered
into in
ect of expenditure which is not annually recurrent.
The Finance Committee may delegate to the Financial
Secretary the
r to approve changes subject to such conditions,
exceptions and
tations as are specified in the delegation.
The Financial Secretary, where a delegation by the Finance
Committee
r subsection (3) so provides, and subject to such
conditions,
ptions and limitations as are specified in the delegation, may
further
gate his power to approve changes to any public officer.
A delegation to any public officer under subsection (4)
shall be
ect to such further conditions, exceptions and limitations
as the
ncial Secretary may specify.
Nothing in subsection (1) shall be construed as
limiting or
cting--
the power of the Governor to make any proposal, or allow or direct
any
osal to be made, to the Legislative Council, the object or effect
of
h is to require a change to the approved estimates of expenditure;
or
a requirement under any enactment that expenditure be met
from the
ral revenue.
The Financial Secretary shall cause such changes to be made
to the
oved estimates of expenditure as are necessary in respect of any--
approval given under subsection (1), (3) or (4);
expenditure pursuant to a proposal referred to in subsection (6)
(a);
requirement referred to in subsection (6) (b) not otherwise
provided
by approval under this section.
The Financial Secretary shall at the end of each quarter
of the
ncial year or as soon as practicable thereafter--
report to the Finance Committee changes made to the approved
estimates
xpenditure in that quarter upon approval by him or by any
public
cer pursuant to a delegation under section (3) or (4), as the case
may
and
table in the Legislative Council a summary of all changes made
to the
oved estimates of expenditure in that quarter under this section.
Without prejudice to section 9, expenditure in respect of
which a
ge to the approved estimates is made under this section
shall be
ged on the general revenue notwithstanding that there has
been no
opriation in respect thereof by an Appropriation Ordinance.
upplementary Appropriation
t the close of account for any financial year it is
found that
nditure charged to any head is in excess of the sum appropriated
for
head by an Appropriation Ordinance, the excess shall be included
in a
lementary Appropriation Bill which shall be introduced
into the
slative Council as soon as practicable after the close
of the
ncial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Financial Secretary shall, subject to this Ordinance and any
other
tment, have the management of the finances of the Government and
the
rvision, control and direction of all matters relating
to the
ncial affairs of the Government.
Power to make regulations and give directions, etc.
Without prejudice to any other provision of this
Ordinance, the
ncial Secretary may make such administrative regulations and give
such
nistrative directions and instructions not inconsistent
with this
nance as may appear to him to be necessary or expedient for the
better
ying out of the provisions and purposes of this Ordinance and for
the
ty, economy and advantage of public moneys and Government
property.
Any regulations made or directions and instructions given
by the
rnor or by any person authorized by him, for purposes similar to
those
espect of which regulations, directions and instructions may be
made
iven under subsection (1), and which are in force at the
commencement
his Ordinance, shall, in so far as they are not inconsistent with
this
nance, remain in force and shall be deemed for all purposes to
have
made or given under this section and to be liable to revocation
or
dment hereunder.
Controlling officers
Estimates of expenditure laid before the Legislative Council
shall
gnate a controlling officer in respect of each head and subhead.
Subject to section 14 (5), a controlling officer shall be
responsible
accountable for all expenditure from any head or subhead for which
he
he controlling officer, and for all public moneys and
Government
erty in respect of the department or service for
which he is
onsible.
Controlling officers to obey regulations and directions, etc.
y controlling officer shall obey all regulations made and
directions
nstructions given by the Financial Secretary under section
11 and
l, if so required, account to the Financial Secretary
for the
ormance of his duties as controlling officer.
Authority of controlling officers to incur expenditure
Subject to any regulations made or directions or instructions
given by
Financial Secretary under section 11 and to any reservation
made by
Financial Secretary under subsection (3), a controlling officer
may,
accordance with this Ordinance, incur expenditure and
authorize
nditure to be incurred against any provision shown in any subhead
for
h he is the controlling officer.
No expenditure shall be incurred against any provision shown
in any
ead except by or under the authority of the controlling officer.
The Financial Secretary may, in writing, reserve the whole or any
part
ny provision shown in any subhead and for so long as such
reservation
ins in force no expenditure shall be incurred against the
provision
rved.
A controlling officer may, in respect of any subhead for which
he is
controlling officer, by allocation warrant signed by him or
by a
ic officer authorized generally or specially by him,
authorize any
r controlling officer to incur expenditure or authorize
expenditure to
ncurred against any provision shown in that subhead--(Added 8 of
1984
)
for any purpose within the ambit of that subhead; and
in accordance with the terms of the allocation warrant.
The controlling officer to whom an allocation warrant is issued
under
ection (4) shall be responsible and accountable for any
expenditure
rred under the warrant as if he were the controlling
officer
gnated in respect thereof under section 12.
Further authority of controlling officers in respect
of urgent
nditure
where an urgent need has arisen for expenditure to be incurred
which--
requires a change to the approved estimates of expenditure in
respect
atters referred to in section 8 (2) (b) or (d); and
in the opinion of a controlling officer cannot be deferred until
the
ssary change is made in accordance with section 8 without
serious
iment to the public interest, the controlling officer may,
on his
onal responsibility, incur the expenditure in anticipation
of such
ge.
As soon as practicable after incurring expenditure under
subsection
the controlling officer shall report the matter to the
Financial
etary for the purpose of having the necessary change made
to the
oved estimates of expenditure.
Where the necessary change to the approved estimates of
expenditure is
made in accordance with section 8, the expenditure incurred shall
not
charged on the general revenue but shall remain the
personal
onsibility of the controlling officer who incurred the
expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
The Director of Accounting Services shall be responsible
for the
ilation and supervision of the accounts of the Government,
for the
gement of accounting operations and procedures, and for ensuring
that
regulations directions or instructions made or given
under this
nance relating thereto and in respect of the safe custody of
public
ys and its accounting are complied with.
Without prejudice to the generality of his duties under
subsection (1)
the powers conferred on the Financial Secretary by section
11 the
ctor of Accounting Services shall--
ensure that adequate arrangements are made for bringing
promptly and
erly to account all public moneys received and paid by the
Government;
pay such sums from public moneys as he is authorized to pay under
this
nance or any other enactment;
ensure, in so far as is practicable, that adequate
arrangements are
for the safe custody of public moneys; and
bring to the notice of the Financial Secretary and the
Director of
t, in writing, any material defect in departmental control of
revenue,
nditure, cash, stamps, securities, stores and other
Government
erty which may come to his notice and any persistent
breaches of
lations, directions or instructions made or given
under this
nance.
Subject to the provisions of any enactment, in the exercise
of his
es the Director of Accounting Services shall be entitled to
inspect
offices and shall have access to all records, books,
vouchers
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关于印发《佛山市司法局社会组织参与法律援助工作管理办法》的通知
广东省佛山市司法局
关于印发《佛山市司法局社会组织参与法律援助工作管理办法》的通知
佛司〔2007〕40号
市法律援助处，各区司法局：
《佛山市司法局社会组织参与法律援助工作管理办法》业经2007年9月24日召开的局长办公会议讨论通过，并于2007年11月27日经佛山市法制局审查同意，现予印发施行。请各单位结合实际，认真贯彻执行 。
二○○七年十二月三日
佛山市司法局
社会组织参与法律援助工作管理办法
第一条 为加强和规范社会组织参与法律援助工作，充分利用其自身资源为经济困难的公民提供法律援助，根据国务院《法律援助条例》、《广东省法律援助条例》和《中共佛山市委佛山市人民政府关于进一步加强我市法律援助工作的意见》（佛发[2006]25号）等有关法律、法规和政策的规定，结合我市法律援助工作实际，制定本办法。
第二条 本办法所称的社会组织，是指依法登记成立的社会团体、事业单位等组织。
第三条 各级司法行政部门、政府法律援助机构应当支持和鼓励工会、共青团、妇联、残联、高等院校等社会组织利用其自身资源为困难职工、未成年人、妇女、残疾人、老年人等困难群体提供法律援助。
第四条 社会组织可以设立法律援助工作组织，参与法律援助工作。
社会组织设立法律援助工作组织参与法律援助工作，应当向所在地的市（区）司法行政部门提出书面申请。司法行政部门收到社会组织设立法律援助工作组织的书面申请后，应依据国务院制定的《法律援助条例》和《广东省法律援助条例》的规定，根据需要确定。
设立法律援助工作组织的申请表格式由市司法行政部门统一制定。
第五条 社会组织是其设立的法律援助工作组织的主管部门，负有管理责任，并应当提供必要的办公（活动）场所和经费。
第六条 社会法律援助工作组织参与法律援助工作，应当接受所在地司法行政部门和政府法律援助机构的指导和监督。
第七条 社会组织设立法律援助工作组织，参与法律援助工作应当有必要的办公（活动）场所、有具备法律专业知识的工作人员、有健全的管理制度，确保法律援助工作规范运作。
第八条 社会法律援助工作组织名称统一为： XX市（区）XX法律援助部（如：南海区妇女联合会妇女儿童法律援助部）。
第九条 社会法律援助工作组织的主要职责：
（一）开展法律咨询、代拟法律文书、提供法律意见；
（二）负责受理法律援助申请；
（三）安排本组织人员办理政府法律援助机构安排的法律援助事项；
（四）负责收集并向政府法律援助机构报送困难群众法律援助需求的信息资料；
（五）负责做好本组织法律援助统计工作；
（六）负责本组织法律援助人员的培训工作；
（七）办理与法律援助相关的其他工作事项。
第十条 社会法律援助工作组织可以受理下列法律援助事项的申请：
（一）依法请求国家赔偿的；
（二）请求给予社会保险待遇、最低生活保障待遇或者请求发给抚恤金、救济金的；
（三）请求给付赡养费、抚养费、扶养费的；
（四）请求支付劳动报酬的；
（五）请求交通事故、工伤事故赔偿的；
（六）主张因见义勇为行为产生的民事权益的；
（七）涉及严重侵害残疾人、老年人、妇女儿童、困难职工合法权益需要提供法律援助的其他事项。
第十一条 社会法律援助工作组织接受当事人法律援助申请时，应当告知其填写法律援助申请表，并提交下列证明材料，但法律咨询除外：
(一)身份证或者其他有效的身份证明，代理申请人还应当提交有关代理权的证明；
(二)经济困难证明，包括家庭成员证明和家庭经济状况证明；
(三)与所申请法律援助事项有关的案件材料。
申请人为无民事行为能力人、限制民事行为能力人的，应由其监护人或者法定代理人代为申请。
享受民政部门社会救济的人员，农民工因追索劳动报酬、工伤赔偿、发生死亡或重伤等重大交通事故请求赔偿而申请法律援助的，不必要求其提供经济困难证明。
第十二条 社会法律援助工作组织对申请人提交的相关证明材料，应当认真核实。
对经过核实符合法律援助条件的申请，社会法律援助工作组织应当在《法律援助申请审查表》上加具核实意见，连同相关证明材料在3个工作日内转交所在地政府法律援助机构审查。
第十三条 政府法律援助机构收到社会法律援助工作组织转交的申请材料后应当在法律法规规定的时限内进行审查并按以下情形作出决定，并书面通知申请人及函告社会法律援助工作组织：
（一）对符合法律援助条件的，给予法律援助；
（二）对不符合法律援助条件，不予法律援助。
对提供的证明及材料不齐全的，政府法律援助机构可以要求申请人作出必要的补充或说明。
申请人补充材料、说明的时间不计入决定期限内。对重大疑难复杂的案件，经政府法律援助机构负责人批准，可以适当延长审查期限。
申请人提供虚假证明材料，应当承担法律责任。
第十四条 社会法律援助工作组织工作人员办理由政府法律援助机构安排的法律援助事项，应当从办结法律援助事项之日起一个月内，向安排该事项的政府法律援助机构提交下列材料，办理结案归档手续：
（一）法律援助安排函；
（二）委托代理协议及其他委托手续；
（三）起诉书、上诉书、申诉书等法律文书副本；
（四）会见委托人、当事人、证人谈话笔录及其他有关调查材料；
（五）答辩书、辩护词或者代理词等法律文书；
（六）裁判文书、调解协议等法律文书副本；
（七）由政府法律援助机构签发的与案件有关的各种文书送达回证；
（八）案件质量监督卡；
（九）结案报告；
（十）其他与承办案件有关的材料。
第十五条 社会法律援助工作组织人员办理由政府法律援助机构安排的法律援助事项，可以按照《广东省支付办理法律援助事项补贴暂行办法》（粤司[2005]265号）的规定，到政府法律援助机构领取办案补贴。
第十六条 社会法律援助工作组织不得以法律援助名义开展非法律援助业务，不得开展有偿法律服务。
第十七条 社会法律援助工作组织应当加强对本组织人员办理法律援助事项的指导、监督，确保法律援助事项的承办质量。
第十八条 司法行政部门、政府法律援助机构和社会组织，对开展法律援助工作成绩突出的集体和个人应给予表彰。
第十九条 本办法由佛山市司法局负责解释。
第二十条 本办法自发布之日起施行。
