Public Finance Ordinance

(1)
Where an urgent need has arisen for expenditure to be incurred
which—
(a)
requires a change to the approved estimates of expenditure in respect of matters referred to in
section 8(2
)(
b)
or (d); and
(b)
in the opinion of a controlling officer cannot be deferred until the necessary change is made in accordance with
section 8
without serious detriment to the public interest,
the controlling officer may, on his personal responsibility, incur the expenditure in anticipation of such change.
(2)
As soon as practicable after incurring expenditure under subsection (1) the controlling officer shall report the matter to the Financial Secretary for the purpose of having the necessary change made to the approved estimates of expenditure.
(3)
Where the necessary change to the approved estimates of expenditure is not made in accordance with
section 8
, the expenditure incurred shall not be charged on the general revenue but shall remain the personal responsibility of the controlling officer who incurred the expenditure.