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陕西省行政机关规范性文件备案规定(废止)

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陕西省行政机关规范性文件备案规定(废止)

陕西省人民政府


陕西省行政机关规范性文件备案规定(废止)

陕西省人民政府令第81号


  《陕西省行政机关规范性文件备案规定》已经省政府2002年第5次常务会议通过,现予发布实施。







省长:程安东



二○○二年三月二十五日







陕西省行政机关规范性文件备案规定







  第一条 为了保障行政机关抽象行政行为的合法性,加强对规范性文件的监督和管理,根据《中华人民共和国地方各级人民代表大会和地方各级人民政府组织法》、《中华人民共和国立法法》等法律、法规的有关规定,结合本省实际,制定本规定。



  第二条 县级以上人民政府及其所属部门、部省双重管理单位,对规范性文件进行备案审查,适用本规定。



  政府规章的备案,依照有关法律、法规规定。



  第三条 本规定所称规范性文件,是指发布机关依据国家法律、行政法规或本省地方性法规、政府规章,按照法定程序制定的普遍适用于本地区、本系统行政管理工作的规定、办法、实施细则、通告、决定、命令以及具有规范性内容的通知等文件的总称。



  规范性文件的发布机关制发的内部的具体工作制度,联系、商洽公务的文件,对具体事项的通报、通知以及行政处理决定等不适用本规定。 



  第四条 县级以上人民政府发布的规范性文件,由发布机关向上一级人民政府备案。县级以上人民政府所属部门发布的规范性文件,由发布机关向本级人民政府备案。两个或两个以上部门联合发布的规范性文件,由主办部门负责报送。



  第五条 县级以上人民政府法制工作机构具体负责规范性文件的备案审查工作。向人民政府备案的规范性文件,直接送人民政府法制工作机构。



  省人民政府法制办公室负责全省规范性文件备案的组织协调和监督指导工作,并具体承担向省人民政府备案的规范性文件的审查工作。



  第六条 规范性文件的发布机关在发布规范性文件前,应当由其法制工作机构就本规定第九条所列内容对规范性文件进行审查。



  第七条 规范性文件应当于发布之日起30日内,由发布机关向相应的人民政府法制工作机构报送五份备案,并填写备案报告一份。



  备案报告按省人民政府法制办公室统一制定的格式印制。



  第八条 报送备案的规范性文件必须符合下列要求:



  (一)必须是正式文本,并加盖发文单位的印章;



  (二)附有起草说明和依据的法规文件目录。



  第九条 县级以上人民政府法制工作机构对报送备案的规范性文件就下列几个主要方面进行审查:



  (一)规范性文件不得同国家法律、行政法规、地方性法规或规章相抵触;



  (二)规范性文件不得同国家的现行方针、政策相违背;



  (三)规范性文件不得设定处罚;



  (四)规范性文件相互之间不得矛盾;



  (五)规范性文件规定的内容不得超出其职责、权限范围;



  (六)规范性文件的制发应当符合法定程序及规范化要求。



  第十条 县级以上人民政府法制工作机构对报送本级人民政府备案的规范性文件进行审查时,需要有关机关提出意见,提供有关法律依据或协助审查的,有关机关应当积极配合。



  第十一条 公民、法人、其他组织发现规范性文件有违反本规定第九条所列情况的,可以直接向相应政府法制工作机构反映。



  第十二条 规范性文件经审查发现问题,分别按下列规定处理:



  (一)规范性文件同法律、行政法规或地方性法规、规章相抵触或超越制发机关权限的,或者同国家的现行方针、政策相违背的,由本级人民政府法制工作机构向规范性文件制发机关了解情况,调查核实后,提出予以撤销或改正的书面建议。制发机关接到建议之后于30日内自行纠正。逾期不自行纠正又无正当理由的,由本级人民政府法制工作机构报请本级人民政府决定。



  (二)规范性文件相互之间有矛盾的,由本级人民政府法制工作机构负责协调。经协调达成一致意见的,相关部门必须按照执行;达不成一致意见的,由人民政府法制工作机构提出意见,报本级人民政府决定。



  (三)规范性文件在制定程序及技术上的问题,由负责备案审查的人民政府法制工作机构提出建议,由发布机关处理。



  第十三条 规范性文件的发布机关在接到人民政府法制工作机构的书面建议的30日内,应将处理结果报负责备案审查的人民政府法制工作机构。



  第十四条 县级以上人民政府法制工作机构应及时、准确地对报备的规范性文件进行审查,对个人、单位反映的规范性文件存在的问题及时予以答复。



  县级以上人民政府法制工作机构,应对下级人民政府和本级人民政府所属部门规范性文件报备工作进行检查,督促其认真执行本规定。



  第十五条 县级以上人民政府法制工作机构,应当于每年第一季度内就上年规范性文件的备案情况,向本级人民政府提出年度报告,同时抄报上级人民政府法制工作机构;将上年审查的规范性文件目录,报上级人民政府法制工作机构备查。



  第十六条 对于不按规定备案的,由负责备案审查的人民政府法制工作机构提请本级人民政府予以通报批评并限期改正;对造成不良后果的,建议有关部门对主管领导人和责任人做出处理。



  第十七条 乡、镇人民政府制定的规范性文件的备案,参照本规定执行。



  第十八条 本规定自2002年6月1日起施行。陕西省人民政府1994年12月公布的《陕西省地方国家行政机关规范性文件备案规定》同时废止。








佛山市车辆占道停放管理暂行规定

广东省佛山市人民政府


佛山市人民政府办公室文件
佛府办[2005]23号



各区人民政府,市府直属各单位:
市城市管理行政执法局《佛山市车辆占道停放管理暂行规定》业经市长办公会议讨论通过,现转发给你们,请认真贯彻实施。



二○○五年一月二十四日


佛山市车辆占道停放管理暂行规定
(市城市管理行政执法局 二○○五年一月二十四日)

第一章 总 则

第一条 为了加强佛山市各区车辆占道停放管理,维护市容交通秩序,保障市民公共利益,根据《中华人民共和国道路交通安全法》、《城市道路管理条例》等有关法律、法规的规定,结合本市实际,制定本暂行规定。
第二条 本暂行规定适用于佛山市各区中心城区及各镇(街道)建成区车辆占道停放的管理与服务。
第三条 市城市管理行政执法机关(以下简称城管执法机关)是本市车辆占道停放管理的监管部门。各区城管执法机关按照自身职责具体负责辖区内的车辆占道停放管理的监管工作。
本暂行规定由市城管执法机关牵头组织实施,市和区城市规划、建设、公安交管、消防、市政公用和物价等部门应当按照各自职能共同配合做好车辆占道停放的管理工作。
第四条 任何单位和个人,都有遵守本暂行规定的责任和义务,也有对违反本暂行规定行为的单位和个人进行举报的权利。
第二章 公共停车资源利用与收费

第五条 本市各中心城区、各镇(街道)建成区范围内属于国有公共资源的道路和街头空地,经政府职能部门批准施划停车位后,实行有偿使用,纳入地方财政“非税收入”管理,实行“收支两条线”。
占道停车泊位经营服务由政府推向市场,通过招标投标,择优选定符合资格的经营管理服务单位,实行市场化经营,企业化管理,社会化服务。
第六条 占道停车的经营管理服务单位提供车辆停放有偿服务,收取占道停车管理服务费(非机动车视实际情况可暂免费停放)。管理服务收费办法和标准由物价部门根据国家有关规定审定。经营管理服务单位必须亮牌亮证按标准收费,并出具税务部门统一印制的收费票据。

第三章 车辆泊位确定与管理服务

第七条 为充分合理利用城镇现有道路空间资源,各区由城市规划部门会同城管执法、建设、公安交管、消防和市政公用等部门(以下简称“政府职能部门”),根据市、区总体规划和道路交通专项规划,联合组织编制各区占道停车详细规划,经审批向社会公布后作为确定停车泊位位置与数量的依据。
编制占道停车详细规划方案和施划停车泊位应把握下列原则:
(一)不影响道路交通安全和消防安全;
(二)原有占道停车场设置路段或附近原有非占道停车场(库)不能满足停车需求时可设置占道停车泊位;
(三)在设有燃气管道、光缆线路等地下设施维修口及消防栓使用半径15米范围内,加油站、公交站点等设施两端各30米范围内,主干道路交叉口半径80米、次干道路交叉口半径60米、一般道路交叉口半径50米范围内不得设置占道停车泊位。“一板式”道路一般不得双边设置占道停车泊位;
(四)其他不宜设置停车泊位的路段不予设置。
占道停车泊位线统一使用白实线。
第八条 政府职能部门应对占道停车经营管理状况每年至少组织评估一次,并根据城市规划调整或建设发展需要和机动车的流向分布情况,提出变更或取消现有停车泊位的意见,报区政府或区政府指定的部门批准后实施。未经规划和城管执法机关同意,任何单位和个人不得擅自施划停车泊位、改变泊位线或移动标志牌。
因突发事件或紧急疏导交通需要,公安交管部门可采取措施,临时封闭部分路段的占道停车泊位。
第九条 占道停车场(含停车泊位)的审批,由各区按现行办法予以办理。
第十条 未实行物业管理的非封闭式住宅小区在不影响交通消防安全情况下施划的停车泊位,统一由经营管理服务单位负责管理。已实行物业管理的非封闭式住宅小区或封闭式住宅小区的车辆停放管理由物业管理公司负责。对有条件的住宅区,应逐步改建成封闭式的物业管理小区,停车泊位移交给物业管理公司进行管理。
第十一条 在道路上停放车辆,实行汽车、摩托车与非机动车分开停放。摩托车、非机动车停放在人行道的停车带上;汽车停放在机动车道或非机动车道边施划的停车泊位上。禁止汽车停上人行道。
第十二条 汽车占道停放时,应在交通标志、标线规定的占道停车泊位内有序停放。在占道停车泊位以外的其他路段及公安交管部门明令禁止的路段范围内,禁止停放汽车。
摩托车、非机动车按第十三条第(三)项要求停放。
第十三条 在占道停车路段停放车辆时,车辆驾驶人应当遵守下列规定:
(一)在划定的停车泊位内按交通顺行方向靠路缘整齐停放,不得超出泊位线;
(二)机动车借道进出停车泊位时,不得妨碍其他车辆或行人通行;
(三)摩托车、非机动车整齐停放在人行道的停车带上,仅可停一排的,车头统一朝向马路;可停两排的,另一排车头朝建筑物外墙;能停三排或以上的,在内外排之间停放,车头朝向一致。排间净距不得少于1.8米;
(四)1.75吨以上运输车或25座以上客车不得进入住宅区停放,垃圾清运车、货车为住宅区内住户、商户提供运输服务需要临时出入的除外,但驾驶人不得离车;
(五)因候人、装卸货需在非禁停路段路边临时停车的,不得妨碍其他车辆和行人通过。停车时,应当紧靠道路右侧,机动车驾驶人不得离车,上下人员或者装卸货物后,立即驶离。
第十四条 在停车泊位内停放机动车,驾驶人应当服从管理,并对车辆采取安全保护措施。车辆进入占道停车泊位并缴纳规定的停车费用后,若发生车辆损坏或丢失,经营管理服务单位有责任协助公安部门进行查处,并依法承担相应的责任。
第十五条 占道泊车经营管理服务单位应当采取便民利民措施,强化内部管理,提高服务质量。
第十六条 临街商铺业主或经营者应积极协助和引导摩托车、非机动车驾驶人按第十三条第(三)项有序停放车辆。

第四章 法律责任

第十七条 任何单位或个人,未经批准,擅自施划或改变停车泊位的,城管执法机关有权责令其改正直至恢复原状。属经营管理服务单位违反规定,且拒不改正的,招标单位或签约一方有权终止其经营服务合约。
第十八条 任何单位或个人违反本暂行规定中的车辆占道停放管理服务收费规定,或者擅自施划、增加停车泊位且收费的,或者收费不出具税务部门统一印制的收费票据的,由物价部门按照有关法律、法规处罚。
第十九条 违反本暂行规定,在城市道路上乱停乱放汽车的,由城管执法机关指出违法行为,并予以口头警告,责令驾驶人将车辆立即驶离;对驾驶人不在现场或虽在现场但拒绝立即驶离,妨碍其他车辆、行人通行的机动车,城管执法机关可依照《中华人民共和国道路交通安全法》的规定处二十元以上二百元以下的罚款,并可将车辆拖曳至不妨碍交通的地点或者指定的地点停放。情节严重的可由城管执法机关进行处罚后,交由公安交通管理部门对违法驾驶人予以扣分。
对不按本暂行规定要求停放摩托车或非机动车的,城管执法机关应当对驾驶人进行批评教育、纠正直至按《中华人民共和国道路交通安全法》和广东省相关地方法规的规定进行处罚。城管行政执法人员应协调临街商铺业主或经营者引导摩托车、非机动车驾驶人按规定有序停放车辆。
第二十条 政府职能部门工作人员违反本暂行规定,玩忽职守、滥用职权、徇私舞弊或者不履行职责的,应对直接负责的主管人员和直接责任人员依法给予行政处分;情节严重构成犯罪的,依法追究刑事责任。

第五章 附 则

第二十一条 本暂行规定中下列用语的含义:
(一)车辆,是指机动车和非机动车;
(二)道,是指城镇(街道)建成区内的道路、街巷、街头空地等供车辆或行人通行的地方;
(三)经营管理服务单位,是指由区政府或区政府授权的部门通过招、投标的方式选择符合资格的泊车经营管理服务性企业。
第二十二条 各区可根据自身的实际情况,制定本暂行规定的实施细则。
第二十三条 本暂行规定由佛山市城市管理行政执法局负责解释。
第二十四条 本暂行规定自二○○五年二月一日起施行。





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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