Public Finance Ordinance

(1)
The Financial Secretary may, by imprest warrant under his hand, and subject to such conditions as he may specify, authorize the Director of Accounting Services to issue imprests from public moneys to public officers.
(2)
Any public officer in receipt of an imprest shall be personally liable for such imprest in accordance with such conditions as the Director of Accounting Services may specify and shall retire the imprest when required to do so by the Director of Accounting Services.
(3)
Where an imprest is not duly retired, the Director of Accounting Services may, notwithstanding the provisions of any other enactment, deduct the amount or any part thereof from any moneys of any description, including salary, wages, pension or other emoluments payable, or which may become payable, by the Government to the officer to whom the imprest was issued.
(4)
Nothing in this section shall affect the right of the Government, which is hereby declared,
to—
(a)
sue the person to whom the imprest was issued for the recovery of the amount of any imprest not duly retired or any part thereof, as a civil debt due to the Government; or
(b)
sue any person for the recovery of any amount as a civil debt notwithstanding that a person may be personally liable for part or all of the amount under this section.