PUBLIC FINANCE ORDINANCE ——附加英文版
Hong Kong
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
he general revenue
harges on the general revenue
II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
nnual estimates
pproval of estimates of expenditure and appropriation
uthorization of expenditure in advance of appropriation
hanges to the approved estimates of expenditure
upplementary Appropriation
III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Power to make regulations and give directions, etc.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure
Further authority of controlling officers in respect of urgent
nditure
IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
Prompt collection of moneys
Payment of public moneys
Payment of certain moneys to be authorized by warrant
Recoverable advances
Advances to meet urgent need for payment
Imprests
Deposits
Donations and grants
Banking
Investment of moneys
Borrowing powers and loans
Guarantees
Establishment of funds
Special suspense accounts
Appropriations and warrants to lapse at close of financial year
V SURCHARGE
Power to surcharge
Notification of surcharge and right of appeal
Appeal against surcharge
Withdrawal of surcharge
Collection of surcharge
Surcharge in respect of deceased persons
VI MISCELLANEOUS
Abandonment of claims, etc. and write-off of public moneys and
stores
Disposal of serviceable stores, etc.
Power of Governor to give directions
Director of Accounting Services may give certain directions, etc.
to
ic officers in receipt of certain moneys
Trusts
Transitional
Effect of dissolution of Legislative Council
t Schedule. Funds
nd Schedule. Special Suspense Accounts
Whole document
rovide for the control and management of the public finances of
Hong
and for incidental and connected purposes.
pril 1983] L. N. 109 of 1983
PART I PRELIMINARY
hort title
Ordinance may be cited as the Public Finance Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ropriation Bill" and "Appropriation Ordinance" means a
Bill or
nance, as the case may be, which provides for appropriation from
the
ral revenue in respect of the approved estimates of expenditure
on the
ices of the Government for a financial year;
roved estimates of expenditure" means the estimates of
expenditure
ed to be approved under section 6;
trolling officer" in relation to a head or subhead means the
officer
gnated as controlling officer of that head or subhead under
section
ector of Audit" means the Director of Audit appointed under
section 3
he Audit Ordinance (Cap. 122);
ctment" includes an imperial enactment;
enditure" includes expenditure on the services of the
Government
ired to be met under any enactment;
ance Committee" means the Finance Committee of the Legislative
Council
blished under the Standing Orders of the Legislative Council;
eral revenue" means moneys which under this Ordinance or any
other
tment are to be paid into or to form part of the general revenue;
d" means a head of expenditure;
lic moneys" means--
the general revenue;
any moneys which are accounted for in the books or records of
account
he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
any other moneys which the Governor may declare in writing
to be
ic moneys for the purposes of this Ordinance;
head" means a subhead of expenditure;
plementary Appropriation Bill" and "Supplementary
Appropriation
nance" means a Bill or Ordinance, as the case may be, which
provides
appropriation from the general revenue in supplementation
of the
opriation already made by an Appropriation Ordinance.
he general revenue
Except where otherwise provided by or under this Ordinance
or any
r enactment any moneys raised or received for the purposes
of the
rnment shall form part of the general revenue.
Any refund or drawback may be made from the general
revenue in
rdance with regulations made under section 11. (Replaced 8 of 1984
s.
For the avoidance of doubt it is hereby declared that the
reference in
ection (1) to moneys raised or received for the purposes
of the
rnment does not include moneys held on trust.
harges on the general revenue
xpenditure shall be charged on the general revenue except as
provided
r under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA-
TION
nnual estimates
The Financial Secretary shall cause to be prepared in each
financial
estimates of the revenue and expenditure of the Government for
the
following financial year, and shall cause such estimates to be
laid
re the Legislative Council before or as soon as practicable after
the
encement of the financial year to which they relate.
Subject to subsection (3), the estimates of revenue and
expenditure
l be in such form as the Financial Secretary may from time to
time
ct.
The estimates of expenditure shall--
classify expenditure under heads and subheads with the ambit of
each
described;
in respect of each head show the estimated total
expenditure, the
ision sought in respect of each subhead, the establishment of
posts
any), and the limit (if any) to the commitments which may be
entered
in respect of expenditure which is not annually recurrent; and
specify the controlling officer designated in respect of each
head and
ead under section 12.
Where there is a requirement under any enactment that
expenditure be
from the general revenue, provision for such expenditure
shall be
uded in the estimates of expenditure for the purposes of this
Part,
without prejudice to the validity or effect of any such
requirement.
pproval of estimates of expenditure and appropriation
The heads contained in the estimates of expenditure for a
financial
shall be included in an Appropriation Bill which shall be
introduced
the Legislative Council at the same time as the estimates.
Upon the enactment of the Appropriation Ordinance the
estimates of
nditure for the financial year to which the Ordinance relates
shall be
ed to be approved to the extent that they are provided for in
the
nance and shall have effect from the first day of such financial
year.
Expenditure for the financial year on the services of the
Government
l, subject to this Ordinance, be arranged in accordance with the
heads
subheads and be limited by the provision in each subhead shown
in the
mates of expenditure as approved or as may subsequently be
changed
time to time in accordance with section 8.
uthorization of expenditure in advance of appropriation
The Legislative Council may, in advance of an Appropriation
Ordinance,
esolution authorize expenditure for the services of the
Government in
ect of a financial year to be charged on the general
revenue, in
rdance with this Ordinance and subject to such
limitations and
itions as may be specified in the resolution.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be arranged in accordance with the
heads and
eads shown in the estimates of expenditure laid under section
5 and
provisions of this Ordinance shall, for the purposes
of this
ection and subject to such conditions and limitations as
may be
ified in the resolution, apply to such estimates as though they
were
approved estimates of expenditure.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be set off against the amounts
respectively
ided in the Appropriation Ordinance upon the same
coming into
ation.
hanges to the approved estimates of expenditure
Subject to this section, no changes shall be made to the
approved
mates of expenditure except with the approval of the Finance
Committee
a proposal of the Financial Secretary.
Without limiting the generality of subsection (1) such
changes may
ide for all or any of the following matters--
the creation of new heads or subheads;
supplementary provision in approved or new subheads;
variations in the establishments of posts;
increases in the limit to the commitments which may be entered
into in
ect of expenditure which is not annually recurrent.
The Finance Committee may delegate to the Financial
Secretary the
r to approve changes subject to such conditions,
exceptions and
tations as are specified in the delegation.
The Financial Secretary, where a delegation by the Finance
Committee
r subsection (3) so provides, and subject to such
conditions,
ptions and limitations as are specified in the delegation, may
further
gate his power to approve changes to any public officer.
A delegation to any public officer under subsection (4)
shall be
ect to such further conditions, exceptions and limitations
as the
ncial Secretary may specify.
Nothing in subsection (1) shall be construed as
limiting or
cting--
the power of the Governor to make any proposal, or allow or direct
any
osal to be made, to the Legislative Council, the object or effect
of
h is to require a change to the approved estimates of expenditure;
or
a requirement under any enactment that expenditure be met
from the
ral revenue.
The Financial Secretary shall cause such changes to be made
to the
oved estimates of expenditure as are necessary in respect of any--
approval given under subsection (1), (3) or (4);
expenditure pursuant to a proposal referred to in subsection (6)
(a);
requirement referred to in subsection (6) (b) not otherwise
provided
by approval under this section.
The Financial Secretary shall at the end of each quarter
of the
ncial year or as soon as practicable thereafter--
report to the Finance Committee changes made to the approved
estimates
xpenditure in that quarter upon approval by him or by any
public
cer pursuant to a delegation under section (3) or (4), as the case
may
and
table in the Legislative Council a summary of all changes made
to the
oved estimates of expenditure in that quarter under this section.
Without prejudice to section 9, expenditure in respect of
which a
ge to the approved estimates is made under this section
shall be
ged on the general revenue notwithstanding that there has
been no
opriation in respect thereof by an Appropriation Ordinance.
upplementary Appropriation
t the close of account for any financial year it is
found that
nditure charged to any head is in excess of the sum appropriated
for
head by an Appropriation Ordinance, the excess shall be included
in a
lementary Appropriation Bill which shall be introduced
into the
slative Council as soon as practicable after the close
of the
ncial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Financial Secretary shall, subject to this Ordinance and any
other
tment, have the management of the finances of the Government and
the
rvision, control and direction of all matters relating
to the
ncial affairs of the Government.
Power to make regulations and give directions, etc.
Without prejudice to any other provision of this
Ordinance, the
ncial Secretary may make such administrative regulations and give
such
nistrative directions and instructions not inconsistent
with this
nance as may appear to him to be necessary or expedient for the
better
ying out of the provisions and purposes of this Ordinance and for
the
ty, economy and advantage of public moneys and Government
property.
Any regulations made or directions and instructions given
by the
rnor or by any person authorized by him, for purposes similar to
those
espect of which regulations, directions and instructions may be
made
iven under subsection (1), and which are in force at the
commencement
his Ordinance, shall, in so far as they are not inconsistent with
this
nance, remain in force and shall be deemed for all purposes to
have
made or given under this section and to be liable to revocation
or
dment hereunder.
Controlling officers
Estimates of expenditure laid before the Legislative Council
shall
gnate a controlling officer in respect of each head and subhead.
Subject to section 14 (5), a controlling officer shall be
responsible
accountable for all expenditure from any head or subhead for which
he
he controlling officer, and for all public moneys and
Government
erty in respect of the department or service for
which he is
onsible.
Controlling officers to obey regulations and directions, etc.
y controlling officer shall obey all regulations made and
directions
nstructions given by the Financial Secretary under section
11 and
l, if so required, account to the Financial Secretary
for the
ormance of his duties as controlling officer.
Authority of controlling officers to incur expenditure
Subject to any regulations made or directions or instructions
given by
Financial Secretary under section 11 and to any reservation
made by
Financial Secretary under subsection (3), a controlling officer
may,
accordance with this Ordinance, incur expenditure and
authorize
nditure to be incurred against any provision shown in any subhead
for
h he is the controlling officer.
No expenditure shall be incurred against any provision shown
in any
ead except by or under the authority of the controlling officer.
The Financial Secretary may, in writing, reserve the whole or any
part
ny provision shown in any subhead and for so long as such
reservation
ins in force no expenditure shall be incurred against the
provision
rved.
A controlling officer may, in respect of any subhead for which
he is
controlling officer, by allocation warrant signed by him or
by a
ic officer authorized generally or specially by him,
authorize any
r controlling officer to incur expenditure or authorize
expenditure to
ncurred against any provision shown in that subhead--(Added 8 of
1984
)
for any purpose within the ambit of that subhead; and
in accordance with the terms of the allocation warrant.
The controlling officer to whom an allocation warrant is issued
under
ection (4) shall be responsible and accountable for any
expenditure
rred under the warrant as if he were the controlling
officer
gnated in respect thereof under section 12.
Further authority of controlling officers in respect
of urgent
nditure
where an urgent need has arisen for expenditure to be incurred
which--
requires a change to the approved estimates of expenditure in
respect
atters referred to in section 8 (2) (b) or (d); and
in the opinion of a controlling officer cannot be deferred until
the
ssary change is made in accordance with section 8 without
serious
iment to the public interest, the controlling officer may,
on his
onal responsibility, incur the expenditure in anticipation
of such
ge.
As soon as practicable after incurring expenditure under
subsection
the controlling officer shall report the matter to the
Financial
etary for the purpose of having the necessary change made
to the
oved estimates of expenditure.
Where the necessary change to the approved estimates of
expenditure is
made in accordance with section 8, the expenditure incurred shall
not
charged on the general revenue but shall remain the
personal
onsibility of the controlling officer who incurred the
expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
The Director of Accounting Services shall be responsible
for the
ilation and supervision of the accounts of the Government,
for the
gement of accounting operations and procedures, and for ensuring
that
regulations directions or instructions made or given
under this
nance relating thereto and in respect of the safe custody of
public
ys and its accounting are complied with.
Without prejudice to the generality of his duties under
subsection (1)
the powers conferred on the Financial Secretary by section
11 the
ctor of Accounting Services shall--
ensure that adequate arrangements are made for bringing
promptly and
erly to account all public moneys received and paid by the
Government;
pay such sums from public moneys as he is authorized to pay under
this
nance or any other enactment;
ensure, in so far as is practicable, that adequate
arrangements are
for the safe custody of public moneys; and
bring to the notice of the Financial Secretary and the
Director of
t, in writing, any material defect in departmental control of
revenue,
nditure, cash, stamps, securities, stores and other
Government
erty which may come to his notice and any persistent
breaches of
lations, directions or instructions made or given
under this
nance.
Subject to the provisions of any enactment, in the exercise
of his
es the Director of Accounting Services shall be entitled to
inspect
offices and shall have access to all records, books,
vouchers
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葫芦岛市城市灯光亮化管理办法
辽宁省葫芦岛市人民政府
第136号
《葫芦岛市城市灯光亮化管理办法》业经市政府第24次常务会议审议通过，现予公布，自2011年10月1日起施行。
代市长 都本伟
二〇一一年九月一日
葫芦岛市城市灯光亮化管理办法
第一章 总 则
第一条 为美化环境，加强城市亮化建设，依据《城市道路照明设施管理规定》和《辽宁省城市市容和环境卫生管理规定》等有关规定，结合本市实际，制定本办法。
第二条 本办法适用于我市城市规划区内灯光亮化设施的规划、建设和管理。
第三条 本办法所称城市灯光亮化，是指为美化城市环境，对商业街、旅游景区、主次干道、重点桥梁、河流、广场、绿地等地方所设置的照明设施。
第四条 市住房和城乡建设委员会是城市灯光亮化管理工作的行政主管部门，所属的城市灯光亮化管理机构负责日常管理工作。
规划部门负责将全市灯光亮化规划纳入城市总体规划。
财政、工商行政管理、公安、交通、供电等部门或单位按照各自职责，共同做好城市灯光亮化工作。
第五条 城市灯光亮化坚持政府引导、科学规划、多元投入、各负其责的原则。
第二章 灯光亮化范围和对象
第六条 下列部位必须进行亮化建设：
（一）城市主次干道、重点桥梁、河流、广场、公共绿地和其他公共场所。具体为：龙湾大街、海辰路、海星路、海滨路、龙程街、龙绣街、龙警路、文化路、连山大街、中央大街、新华大街、兴工大街、锦葫路、渤海路、群英路、红星路、站前南路、文兴路、兴化路、化机路、化工路、政府广场、市委广场、站前广场、体育休闲广场、连山广场、龙湾公园、龙背山公园、五里河桥、新华立交桥、海滨立交桥、泰康桥、龙港桥、玉皇桥、连山河、五里河、茨山河等。
（二）主次干道以外街路7层以上的建筑及商业门店相对集中的路段。
（三）景观街、商业街、主次干道、广场周边建筑工地的建筑现场要设置夜景亮化彩光门和亮化围档。
（四）其他需要设置灯光亮化的部位。
第三章 灯光亮化设置与维护管理
第七条 城市灯光亮化应以路灯亮化为基础，以沿街店面亮化为主体，以高层建筑泛光灯、轮廓灯亮化为衬托，以户外广告亮化为点缀，进行规划与设置。
第八条 城市灯光亮化设施的设置与维护坚持谁设置谁维护、谁运营谁出资的原则。
（一）市政设施、重点桥梁、河流、广场、公共绿地等公共场所按照市政府划定的范围和市政府明确的责任主体设置与维护。
（二）沿主次干道两侧的建筑物、构筑物的灯光设施，由产权单位或经营单位负责设置与维护。住宅楼由建设单位负责设置与维护。
（三）沿街两侧商服门点经营性的广告、牌匾亮化、装饰性灯光设施由商业门点经营户负责设置与维护。
（四）路灯按照管理权限由管理单位负责。
（五）其他城市灯光亮化设施，由其产权单位、使用单位或建设单位负责。
（六）政府各部门办公建筑及市政设施、重点桥梁、河流、广场、公共绿地等其他公共场所的灯光亮化设施的设置与维护资金由市、区财政负责，其他谁设置、谁维护、谁出资。
第九条 新建、改建、扩建大中型建（构）筑物(包括户外广告)，按照本办法规定应当设置城市灯光亮化设施的，须与主体工程同时设计、同时施工、同时验收、同时交付使用。
第十条 现有建（构）筑物，未按照本办法规定设置城市灯光亮化设施的，其产权单位或管理使用人应当设置城市灯光亮化设施。
第十一条 城市亮化设施的设计、施工，应当符合照明设施设置的技术规范、操作规程和国家有关技术规定。亮化工程建设项目必须由具备相应资质的单位及专业技术人员进行设计和施工。
第十二条 设置城市灯光亮化设施，要采用节能环保灯具和LED（半导体发光二极管）等新型现代光源，所用原材料及工程安装质量必须符合国家有关技术规定和施工规范，采取相应的防水、防火、防风、防震、防漏电、防爆等保护措施，保证设置牢固和使用安全。具体符合下列条件：
（一）色彩亮丽,图案文字清晰,讲究艺术品位；
（二）临街标牌和灯饰应当整洁美观，用字规范，书写工整，不得有残缺字；
（三）不影响建筑物原有风貌和结构安全；
（四）不影响市容及交通和消防通道；
（五）不影响城市公用设施的正常使用；
（六）图案、造型、规格比例与建（构）筑物及周围环境相协调；
（七）在机动车通行道路两侧设置城市灯光亮化设施，要采取眩光限制措施。亮化灯饰的光源、颜色、造型不得与交通信号灯等特殊用途的灯光相似，避免混淆。
第十三条 城市灯光以黄白颜色为主。办公楼除单位标识外，原则上不超过三种颜色；住宅楼以柔和的黄色光源为主；河流、公园、广场、桥梁等公共场所及市政设施可根据周围的环境及实际需要设置灯光颜色。
第十四条 一条道路上的路灯应选用同一样式，造型要简洁、美观、大方。路灯杆的间距、高度要合理、协调。
城市主次干道的路灯杆应保持完好，与道路垂直，不得歪斜，灯杆上不得乱贴乱画或乱挂杂物。
第十五条 城市灯光亮化设施设置后，应由灯光亮化行政主管部门验收。验收合格的，方可交付使用。
第十六条 亮化工程实施单位或个人要落实专人负责，加强日常维护管理，定期检查灯光设施，保持灯光设施完整和功能良好,发现破损、缺字断亮或污浊陈旧的，应当及时维修或者更换，确保功能良好、容貌整洁。图案、文字、灯光显示不全或残缺损坏的，应在3日内修复。其他影响灯光亮化的，必须及时报告灯光亮化行政主管部门，并按主管部门所确定的期限予以修复。
第十七条 城市灯光亮化设施必须按规定时间启闭灯，不得有灯不开、开而不全、迟开早关。
路灯的启闭时间，根据季节调整变化，按照城市路灯管理单位的规定执行。
其他城市灯光亮化设施启闭时间：5月1日—8月31日为19：30—22：30；9月1日—次年4月30日为18：30—21：30，其中1月1日—3日、5月1日—3日、10月1日—7日、农历12月23日—正月15日闭灯时间延长二小时。
大型装饰性射灯开启时间：1月1日—3日、5月1日—3日、10月1日—7日、农历12月23日—正月15日，启闭时间按上款规定执行。
重大活动需变动启闭时间的，另行通知。
第十八条 禁止擅自改变、移动、拆除城市灯光亮化设施。确需改变、移动、拆除城市灯光亮化设施的，须经市住房和城乡建设行政主管部门审核同意，并在规定的时间内完成更新。
第十九条 纳入城市灯光亮化规划范围内的城市灯光亮化设施用电，经供电单位和市住房和城乡建设行政主管部门核定后，按照国家目录电价标准缴纳电费。亮化电费谁设置谁缴纳。
第二十条 市住房和城乡建设行政主管部门要加强城市灯光亮化工作的监督检查，认真做好记录。对各单位亮化设施每周至少检查一次，损坏的，及时通知有关单位维修，每季度向市政府报告一次亮化工作情况。
第四章 法律责任
第二十一条 临街建（构）筑物及广场、绿地及其他公共场所等处装饰性灯光设施的产权单位或经营单位不按规定设置和维护的，责令限期改正；逾期未改正的，由住房与城乡建设主管部门依据《辽宁省城市市容和环境卫生管理规定》第32条规定，处以20元以上1000元以下罚款。
第二十二条 不按规定时间启闭亮化设施、有灯不开或开而不全、未在规定时间内修复城市灯光亮化设施的，由市住房和城乡建设行政主管部门责令限期改正。逾期未改正的，将依法追究有关人员责任，并予以公开曝光。
第二十三条 故意损毁、偷盗亮化设施，或者拒绝、阻碍行政执法人员依法执行公务的，由公安机关依照《中华人民共和国治安管理处罚法》有关规定予以处罚；构成犯罪的，依法追究刑事责任。
第二十四条 亮化管理人员玩忽职守、滥用职权、徇私舞弊的，由其所在单位或者上级主管部门给予行政处分；构成犯罪的，依法追究刑事责任。
第五章 附 则
第二十五条 兴城市、建昌县、南票区可参照本办法执行。
第二十六条 本办法执行中的具体问题由市住房和城乡建设委员会负责解释。
第二十七条 本办法自2011年10月1日起施行。
