Public Finance Ordinance

(1)
Except where otherwise provided under any enactment or authorized by the Director of Accounting Services, any moneys raised or received by the Government, not being moneys raised or received for the purposes of the Government and not being a donation or grant referred to in
section 24
, shall be deposited with the Director of Accounting Services.
(2)
Except where otherwise provided under any enactment or authorized by the Director of Accounting Services, any moneys deposited under subsection (1) (hereinafter in this section referred to as a deposit) shall not form part of the general revenue and shall not be applied in any way for the purposes of the Government, but shall in all other respects be received and accounted for and otherwise dealt with as public moneys.
(3)
Notwithstanding anything in subsection (2), the Financial Secretary in his discretion may authorize the investment of any deposit in such manner as he may determine, and any interest or dividend received in respect of any deposit so invested shall form part of the general revenue.
(4)
A deposit which is unclaimed for 5 years may be treated as moneys received for the purposes of the Government and, if so treated, shall form part of the general revenue.
(5)
Where under subsection (4) a deposit forms part of the general revenue any person entitled thereto may, within 6 years after the date on which the moneys become part of the general revenue, claim for a refund.