Public Finance Ordinance

In this Ordinance, unless the context otherwise
requires—
Appropriation
                Bill
(
撥款條例草案
) and
Appropriation
                Ordinance
(
撥款條例
) means a Bill or Ordinance, as the case may
            be, which provides for appropriation from the general revenue in respect of the approved
            estimates of expenditure on the services of the Government for a financial year;
approved
                estimates of
            expenditure
(
核准開支預算
) means the estimates of expenditure
            deemed to be approved under
section 6
;
controlling
                officer
(
管制人員
) in relation to a head or subhead means the
            officer designated as controlling officer of that head or subhead under
section
                12
;
Director
                of
            Audit
(
審計署署長
) means the Director of Audit appointed
            in
            accordance with the Basic Law;
(Amended
L.N. 362 of
                1997
;
31 of 2025 s. 59
)
expenditure
(
開支
) includes expenditure on the services of the
            Government required to be met under any enactment;
Finance
                Committee
(
財務委員會
) means the Finance Committee of the
            Legislative Council established under the Rules of Procedure of the Legislative Council
            of the Hong Kong Special Administrative Region;
(Amended
68 of 1999 s. 3
)
general
                revenue
(
政府一般收入
) means moneys which under this Ordinance
            or any other enactment are to be paid into or to form part of the general revenue;
head
(
總目
) means a head of expenditure;
public
                    moneys
(
公帑
)
means—
(a)
the general revenue;
(b)
any moneys which are accounted for in the books or records of account of
                    the Director of Accounting Services; and
(Replaced
11 of 1990 s. 2
)
(c)
any other moneys which the Chief Executive may declare in writing to be
                    public moneys for the purposes of this Ordinance;
(Amended
68 of 1999 s. 3
)
subhead
(
分目
) means a subhead of expenditure;
Supplementary
                Appropriation
            Bill
(
追加撥款條例草案
) and
Supplementary
                Appropriation
            Ordinance
(
追加撥款條例
) means a Bill or Ordinance, as the case
            may be, which provides for appropriation from the general revenue in supplementation of
            the appropriation already made by an Appropriation Ordinance.
(Amended
68 of 1999 s. 3
)