Full legislation
s.12
Controlling officers
(1) Estimates of expenditure laid before the Legislative Council shall designate a controlling officer in respect of each head and subhead. (2) Subject to section 14(5) , a controlling officer shall be responsible and accountable for all expenditure from any head or subhead for which he is the controlling officer, and for all public moneys and Government property in respect of the department or service for which he is responsible.