Public Finance Ordinance

(1)
Subject to this section, no changes shall be made to the approved estimates of
                expenditure except with the approval of the Finance Committee upon a proposal of the
                Financial Secretary.
(2)
Without limiting the generality of subsection (1) such changes may provide for
                all or any of the following
matters—
(a)
the creation of new heads or subheads;
(b)
supplementary provision in approved or new subheads;
(c)
variations in the establishments of posts;
(d)
increases in the limit to the commitments which may be entered into in
                    respect of expenditure which is not annually recurrent.
(3)
The Finance Committee may delegate to the Financial Secretary the power to
                approve changes subject to such conditions, exceptions and limitations as are
                specified in the delegation.
(4)
The Financial Secretary, where a delegation by the Finance Committee under
                subsection (3) so provides, and subject to such conditions, exceptions and
                limitations as are specified in the delegation, may further delegate his power to
                approve changes to any public officer.
(5)
A delegation to any public officer under subsection (4) shall be subject to
                such further conditions, exceptions and limitations as the Financial Secretary may
                specify.
(6)
Nothing in subsection (1) shall be construed as limiting or
affecting—
(a)
the power of the Chief Executive to make any proposal, or allow or direct
                    any proposal to be made, to the Legislative Council, the object or effect of
                    which is to require a change to the approved estimates of expenditure; or
(Amended
68 of 1999 s. 3
)
(b)
a requirement under any enactment that expenditure be met from the general
                    revenue.
(7)
The Financial Secretary shall cause such changes to be made to the approved
                estimates of expenditure as are necessary in respect of
any—
(a)
approval given under subsection (1), (3) or (4);
(b)
expenditure pursuant to a proposal referred to in subsection
(6
)(
a)
; or
(c)
requirement referred to in subsection
(6
)(
b)
not otherwise
                    provided for by approval under this section.
(8)
The Financial Secretary shall at the end of each quarter of the financial year
                or as soon as practicable
thereafter—
(a)
report to the Finance Committee changes made to the approved estimates of
                    expenditure in that quarter upon approval by him or by any public officer
                    pursuant to a delegation under subsection (3) or (4), as the case may be;
                    and
(b)
table in the Legislative Council a summary of all changes made to the
                    approved estimates of expenditure in that quarter under this section.
(9)
Without prejudice to
section 9
, expenditure in respect of which a
                change to the approved estimates is made under this section shall be charged on the
                general revenue notwithstanding that there has been no appropriation in respect
                thereof by an Appropriation Ordinance.