Public Finance Ordinance

(8)
The Financial Secretary shall at the end of each quarter of the financial year
                or as soon as practicable
thereafter—
(a)
report to the Finance Committee changes made to the approved estimates of
                    expenditure in that quarter upon approval by him or by any public officer
                    pursuant to a delegation under subsection (3) or (4), as the case may be;
                    and
(b)
table in the Legislative Council a summary of all changes made to the
                    approved estimates of expenditure in that quarter under this section.