Public Finance Ordinance

(1)
Subject to this section, where the Financial Secretary is satisfied that due to exceptional circumstances an urgent need has arisen for
payment—
(a)
to meet
expenditure—
(i)
for which no provision or insufficient provision is shown in the approved estimates of expenditure, whether or not such expenditure has been improperly incurred; or
(ii)
not being expenditure referred to in sub-paragraph (i), which appears to the Financial Secretary to have been improperly incurred; and
(b)
which cannot be deferred without detriment to the public interest,
he may by contingencies warrant under his hand authorize the Director of Accounting Services to pay from public moneys an advance of moneys to meet that need.
(2)
Without prejudice to
section 31
, a contingencies warrant shall cease to have effect
if—
(a)
being a warrant issued in respect of expenditure referred to in subsection
(1
)(
a
)(
i)
, the necessary change is made to the approved estimates of expenditure; or
(b)
being a warrant issued in respect of expenditure referred to in subsection
(1
)(
a
)(
ii)
, such expenditure is authorized by the Financial Secretary.
(3)
Where under subsection (2) a contingencies warrant ceases to have effect the advance to which it relates shall be deemed to have been made for the purpose of a charge on the general revenue and shall be accounted for accordingly.
(4)
A contingencies warrant shall specify a controlling officer who shall be personally responsible for the advance to which such warrant relates, unless such advance is charged on the general revenue in accordance with this Ordinance.