Public Finance Ordinance

(1)
Subject to any regulations made or directions or instructions given by the Financial Secretary under
section 11
and to any reservation made by the Financial Secretary under subsection (3), a controlling officer may, in accordance with this Ordinance, incur expenditure and authorize expenditure to be incurred against any provision shown in any subhead for which he is the controlling officer.
(2)
No expenditure shall be incurred against any provision shown in any subhead except by or under the authority of the controlling officer.
(3)
The Financial Secretary may, in writing, reserve the whole or any part of any provision shown in any subhead and for so long as such reservation remains in force no expenditure shall be incurred against the provision reserved.
(4)
A controlling officer may, in respect of any subhead for which he is the controlling officer, by allocation warrant signed by him or by a public officer authorized generally or specially by him, authorize any other controlling officer to incur expenditure or authorize expenditure to be incurred against any provision shown in that
subhead—
(Amended
8 of 1984 s. 3
)
(a)
for any purpose within the ambit of that subhead; and
(b)
in accordance with the terms of the allocation warrant.
(5)
The controlling officer to whom an allocation warrant is issued under subsection (4) shall be responsible and accountable for any expenditure incurred under the warrant as if he were the controlling officer designated in respect thereof under
section 12
.