Public Finance Ordinance

(1)
If, at any time, it appears to the Financial Secretary that any person who is or was employed as a public
officer—
(a)
has failed to collect any moneys owing to the Government for the collection of which he is or was at the time of such employment responsible;
(b)
is or was at the time of such employment responsible for any improper payment of public moneys or for any payment of public moneys which is not duly vouched;
(c)
has improperly incurred expenditure at the time of such employment;
(d)
is or was at the time of such employment responsible for any deficiency in or loss or destruction of or damage to any public moneys, stamps, securities, stores or other Government property; or
(e)
is or was at the time of such employment responsible for any loss or destruction of or damage to any property as a result of which the Government is liable for the cost of replacement or repair or for the payment of compensation,
and, if, within a period specified by the Financial Secretary, an explanation satisfactory to him is not furnished with regard to such failure to collect, improper payment, payment not duly vouched, expenditure improperly incurred, deficiency, loss, destruction or damage, as the case may be, the Financial Secretary may, without prejudice to the provisions of any other enactment relating to the surcharge (however called) of a public officer, but subject to subsections (2) and (3), surcharge the person such sum as he may determine.
(2)
Notwithstanding anything in subsection (1), the Financial Secretary shall not surcharge a person under subsection (1) unless he is satisfied, in all the circumstances of the case including, without limiting the generality of the foregoing, the nature of any disciplinary proceedings which may have been or may be taken against such person, that it is fair and reasonable to do so.
(3)
In determining the sum to be surcharged under subsection (1
)—
(a)
the Financial Secretary shall take due account of the ability of the person surcharged to pay the surcharge without undue financial hardship; and
(b)
the sum of the surcharge shall not in any case exceed the amount of the moneys not collected, or of the improper payment, or payment not duly vouched, or of the expenditure improperly incurred or of the deficiency, or the value of the loss, destruction or damage, or the cost of replacement, repair or compensation, as the case may be.