淄博市人民政府关于印发《淄博市保障残疾人合法权益规定》的通知

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淄博市人民政府关于印发《淄博市保障残疾人合法权益规定》的通知

山东省淄博市人民政府


淄博市人民政府关于印发《淄博市保障残疾人合法权益规定》的通知
淄博市人民政府

第一条 为了维护残疾人的合法权益,发展残疾人事业,保障残疾人平等地充分参与社会生活,共享社会物质文化成果,根据《中华人民共和国残疾人保障法》、《山东省实施<中华人民共和国残疾人保障法>办法》等法律法规,结合本市实际,制定本规定。
第二条 本规定所称残疾人包括视力、听力、言语、肢体、智力、精神、多重残疾和其他残疾的人。
残疾人由区县残疾人联合会会同指定的县级以上医院按照国家规定的残疾标准鉴定后,由市残疾人联合会负责核发《中华人民共和国残疾人证》。
第三条 全社会应当发扬社会主义的人道主义精神,理解、尊重、关心、帮助残疾人,支持残疾人事业。
机关、团体、企事业单位和其他社会组织应当做好所属范围内的残疾人工作。
第四条 残疾人的公民权利和人格尊严受法律保护,禁止歧视、侮辱、遗弃、虐待残疾人。
第五条 各级人民政府应当将残疾人事业纳入经济和社会发展计划,经费列入同级财政预算,统筹规划,加强领导,综合协调,使残疾人事业与经济、社会协调发展。
第六条 市、区县人民政府设立残疾人工作协调委员会,负责协调有关部门做好残疾人工作。
市、区县残疾人联合会代表残疾人共同利益,维护残疾人合法权益,为广大残疾人服务,承担同级人民政府残疾人工作协调委员会的日常工作。
第七条 市、区县人民政府应当设立残疾人事业福利基金。资金来源为:
(一) 政府拨款;
(二) 销售社会福利奖券募集的福利基金用于残疾人事业的资金;
(三) 社会捐赠;
(四) 其他资金。
残疾人事业福利基金必须用于发展残疾人事业,专户储存,专款专用,接受财政、审计部门的监督。

第二章 康 复
第八条 市及有条件的区县应当建立残疾人康复中心,加强康复科学研究,开展康复医疗、康复工作人员培训和康复技术指导工作。
乡镇、街道办事处和村(居民委员会)应当建立社区康复站(点),开展社区康复工作。
第九条 市残疾人联合会建立残疾人用品用具供应服务站,区县残疾人联合会建立服务点,负责残疾人康复器材、生活自助具、特殊用品和其他辅助器具的供应和服务。
残疾人购置必备的辅助器械确有困难的,其所在单位或村(居)民委员会应当给予适当补助。
第十条 在规定的康复医疗范围内,残疾人为恢复或补偿功能而进行医疗康复所支付的医疗费用,残疾人本人或其家属负担医疗费用确有困难的,所在地人民政府和有关单位可根据残疾人的申请,依照国家有关规定给予救济补助。

第三章 教 育
第十一条 各级人民政府应当发展残疾人教育事业,鼓励社会力量办学、捐资助学,逐步完善特殊教育体系。
对有接受普通教育能力的残疾儿童、少年、应当实行九年制义务教育。普通小学、初级中等学校不得拒绝招收基本具有接受普通教育能力的残疾儿童、少年入学。凡达到四级标准的聋童,普通小学应当予以接收。
市、区县应当根据需要设立特殊教育学校。有条件的特殊教育学校、残疾儿童康复机构和街道办事处、乡镇人民政府应当根据需要建立残疾儿童学前班。各级教育行政部门应当有计划地在中小学校附设特殊教育班。
各类中小学校对接受义务教育的残疾学生及丧失劳动能力的残疾人子女免收学杂费;对盲人学生实行政府特殊补助。
第十二条 适龄残疾儿童、少年的父母或者其他监护人,应当依法使其子女或者被监护人接受教育。
第十三条 普通高中、技工学校、中等专业学校和高等院校,对符合国家规定录取标准的残疾考生必须招收,不得因其残疾拒绝招收。
第十四条 特殊教育学校和普通学校附设的特殊教育班的教师必须经过专业培训。
第十五条 特殊教育经费列入教育事业费支出,随教育经费的增加逐年增加;教育费附加收入中,应当安排一定比例用于义务教育阶段的特殊教育,确保特殊教育与普通教育同步发展。

第四章 就 业
第十六条 各级人民政府应当把残疾人劳动就业纳入当地劳动就业规划,统筹安排。
第十七条 机关、团体、企事业单位和城乡集体经济组织,应当按市政府有关规定安置残疾人就业。
第十八条 政府鼓励社会各界兴办残疾人福利企业,集中安置残疾人就业。
残疾人劳动就业服务企业,安置残疾人数量达到国家规定标准的,经确认后,享受福利企业的优惠政策。
第十九条 政府鼓励、支持残疾人自谋职业。
残疾人从事个体经营符合规定的,工商行政管理机关优先核发营业执照,免收工商管理费;税务部门应当按规定给予减免税照顾。
第二十条 对国家派遣的各类专业的残疾人毕业生,有关单位不得因其残疾拒绝接收。
残疾职工所在单位应当重视残疾职工的劳动保护,合理安排其工作岗位和劳动定额。在残疾职工的转正、晋级、职称评定、劳动报酬、劳保福利和劳动保险等方面,不得歧视。
企业在撤销或破产后,其主管部门应当安排好残疾职工的生活,并创造条件,使其尽快重新就业。
第二十一条 市、区县残疾人联合会应当建立残疾人劳动就业服务机构,开展残疾人待业调查、就业登记、能力评估、职业培训、就业介绍、咨询服务等工作。

第五章 文化生活
第二十二条 鼓励动员残疾人参加各种文化、体育等娱乐活动。
残疾人比较集中的单位应当建立残疾人文化、体育活动场所,广泛开展适合残疾人特点的文化、体育等娱乐活动。
第二十三条 政府和有关部门采取下列措施,丰富残疾人精神文化生活:
(一) 新闻单位应当通过广播、电视、报刊等反映残疾人生活,宣传残疾人事业开辟残疾人专栏和专题节目;部分电视节目应当增加字幕和手语解说;
(二) 文化、教育、出版等行政部门应当组织和扶持盲文书籍、盲人有声读物、聋人读物、弱智人读物的编写出版,积极兴办盲人有声读物图书馆(室);
(三) 图书馆应当有计划地增加盲人读物,方便盲人阅读;
(四) 文化、体育等部门适时组织、举办残疾人文化、艺术、体育活动,并提供方便和优质服务。
第二十四条 市、区县文化、体育等部门及残疾人联合会应当经常组织残疾人开展文化、体育和娱乐活动。残疾人参加区县以上组织的文体活动,在集训、演出或比赛期间,所在单位应当照发工资、奖金和其他福利待遇。

第六章 福 利
第二十五条 市、区县政府和社会各界应当积极为残疾人创造良好的学习、工作和生活环境。城市的公共建筑、道路和公共场所应当逐步建立和完善方便残疾人的无障碍设施,执行方便残疾人的城市道路和建筑物设计规范。
第二十六条 对无劳动能力、无法定扶(抚)养人、无经济来源的残疾人,属非农业户口的,民政部门应当按有关规定给予生活救济或者由社会福利院供养;属农业户口的,由乡镇、村兴办的敬老院集中供养,或者由乡镇人民政府、村民委员会、包养户三方签订供养合同,实行分散供
养。
不符合前款规定但丧失劳动能力、生活确有困难的残疾人,由所在街道办事处或乡镇人民政府给予定期补助。
对流浪本市以乞讨为生的残疾人,由公安部门配合民政部门按照有关规定负责收容遗送;户籍不明的,由社会福利院收养。
第二十七条 残疾人凭《中华人民共和国残疾人证》可享受如下优待:
(一) 农村残疾人免交提留,不承担义务工、劳动积累工、公益事业费和其他社会负担;
(二) 搭乘火车、飞机、公共汽车时,优先购票和搭乘,其随身必备的辅助器具,免费携带;
(三) 残疾人乘坐的专用车、轮椅、自行车等交通工具,存车处免费看管;
(四) 盲人读物普通邮件免费寄递;
(五) 残疾人就医优先挂号、优先就诊,双下肢残疾人、盲人、多重残疾人免交挂号费,“三康”对象在康复住院期间的手术费、住院费及医疗费,医院减收20%,生活确有困难,无力支付医药费用的,由所在单位给予救济补助;
(六)“助残日”期间,电影院、剧院、公园、名胜景点等文化娱乐场所免收门票;
(七) 盲人免费乘坐市内公共汽车;
(八) 盲人和肢残人在迁建住房时,有关部门和单位应在楼层、地段上给予照顾。

第七章 奖惩
第二十八条 对为发展残疾人事业、维护残疾人合法权益做出显著成绩的单位、个人和在经济建设中贡献突出的残疾人,各级人民政府应当给予表彰和奖励。
第二十九条 违反本规定,法律、法规已有明确规定的,按规定执行。
第三十条 违反本规定,有下列行为之一的,由所在地政府或有关主管部门责令限期改正:
(一) 拒绝招收符合国家规定录取标准的残疾考生入学的;
(二) 无正当理由拒绝接收残疾毕业生的;
(三) 无正当理由辞退、开除残疾职工、学生的;
(四) 无正当理由拒绝安置残疾人就业或者拒绝缴纳残疾人就业保障基金的;
(五) 社会福利企业和残疾人劳动服务企业的残疾职工数量达不到规定比例的。
第三十一条 对侵害残疾人合法权益的单位和个人,造成损害的应当依法赔偿或承担其他民事责任;构成犯罪的,依法追究刑事责任。
第三十二条 从事残疾人事业的工作人员徇私舞弊、滥用职权、玩忽职守、侵占挪用残疾人教育、康复、救济、福利、就业等专项经费和物资的,由其所在单位或上级主管机关责令改正,从重给予行政处分;情节严重构成犯罪的,依法追究刑事责任。

第八章 附 则
第三十三条 本规定自发布之日起施行。



1997年6月5日
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印发汕头市政府质量奖评审管理办法的通知

广东省汕头市人民政府办公室


印发汕头市政府质量奖评审管理办法的通知

汕府办〔2012〕19号



各区县人民政府,市政府各部门、各直属机构:
  《汕头市政府质量奖评审管理办法》业经第十三届2次市政府常务会议讨论通过,现予以印发,请认真组织实施。



汕头市人民政府办公室
二○一二年二月二十二日






汕头市政府质量奖评审管理办法


第一章 总 则

  第一条 为引导和激励本市企业加强质量管理,提高产品、服务和经营质量,增强自主创新能力和国际竞争力,促进汕头经济社会发展,根据《中华人民共和国产品质量法》和《汕头市开展质量强市活动的工作意见》的有关规定,结合本市实际,特制订本办法。
  第二条 本办法所称汕头市政府质量奖(以下简称市政府质量奖)是市政府设立的最高质量奖项,由市政府批准、表彰和奖励,授予在本市登记注册,质量管理成效显著,产品、服务和经营质量、自主创新能力和市场竞争力等在本市同行业内处于领先地位,对汕头经济社会发展作出卓越贡献的企业。
  第三条 市政府质量奖的评审遵循科学、公正、公平、公开的原则,坚持高标准、严要求、好中选优,坚持企业自愿、不向企业收费、不增加企业负担、不搞终身制。
  第四条 市政府质量奖每两年评选一届,每届获奖企业为3家。
  第五条 市政府质量奖评审标准主要按照GB/T19580-2004《卓越绩效评价准则》和GB/Z19579-2004《卓越绩效评价准则实施指南》及ISO9000族质量管理体系执行。

第二章 组织管理

  第六条 设立市政府质量奖评审委员会(以下简称评审委员会),评审委员会设主任一名(由分管副市长担任)、副主任两名(分别由市政府分管副秘书长和市质监局主要负责人担任)。评审委员会成员由具有广泛代表性和权威性的行业人士和政府有关部门人员等社会各界人士组成。评审委员会名单由市质监局会同有关部门提出,报市政府批准后公布。
  评审委员会成员每届任期2年,自市政府批准之日起至下届评审委员会成员经市政府批准之日止。评审委员会成员可连聘连任。
  评审委员会负责组织、协调市政府质量奖评审活动,制定并公布评审委员会工作制度,根据评审标准制订并公布市政府质量奖的评价细则、评审程序等规范,审核确定拟获奖企业名单并报请市政府批准,决定和处理市政府质量奖评审过程的重大事项。
  第七条 评审委员会下设办公室,办公室设在市质监局。
  办公室是评审委员会的具体办事机构,负责市政府质量奖的日常管理工作。
  办公室人员组成、工作制度等由评审委员会确定并公布。
  第八条 评审委员会根据评审要求,聘请国内权威质量管理专家组成评审专家组,开展资料评审、现场考评、综合评价和推荐获奖企业名单等工作。
  评审专家组人员组成、工作制度等由评审委员会确定并公布。

第三章 申报条件

  第九条 申报市政府质量奖的企业,必须同时具备下列条件:
  (一)在本市行政区域内登记注册2年以上。
  (二)符合国家、省和市的产业、环保、质量等政策,列入国家强制监督管理范围的应取得有关证照。
  (三)质量管理成绩显著,产品、服务和经营质量、自主创新能力、市场竞争力等在本市同行业内处于领先地位。
  (四)在近2年国家级、省级和市级产品质量监督抽查中没有不合格记录。
  (五)诚实守信经营,市场信誉良好,顾客满意程度高。
  (六)经济效益好,经营规模、年利税额、总资产贡献率等指标位居本市同行业前列,并保持良好的发展势头。
  (七)积极履行社会责任,近二年来没有发生重大质量、安全、环保、卫生等事故,没有因违反生产经营、知识产权、劳动保障、环保、安全生产、税收等法律法规受到刑事或行政处罚。
  (八)无其它违反法律法规的行为。
  第十条 获得中国名牌产品、广东省名牌产品、中国驰名商标、广东省著名商标、中国发明专利、国家质检总局“全国质量管理先进企业”、广东省质监局“广东省质量管理先进企业”称号的企业,在同等条件下予以优先考虑。

第四章 评审程序

  第十一条 市政府质量奖的评审按如下程序进行:
  (一)前期准备工作。在每届市政府质量奖评审的前3个月,完成如下工作:
  1、办公室提出评审专家组人员建议名单,报评审委员会确定后公布。
  2、评审委员会向社会公布本届市政府质量奖评审要求、注意事项、申报要求等。
  (二)企业申报。企业在规定时间内将申报表格等申请材料,报送办公室。
  (三)材料初审。办公室对企业的申报材料进行形式审核,对企业申报材料不完备的,及时通知企业予以补充完善;企业的申报材料完备的,由办公室将申报材料汇总后送评审专家组。
  (四)材料评审。评审专家组对照评审标准、评价细则和其他评审要求,对申报材料进行评审,形成材料评审报告,并确定6家候选企业进入现场考评。
  (五)现场考评。评审专家组对候选企业按照评审标准、评价细则和其他评审要求进行现场考评,形成现场考评报告。
  (六)综合评价。评审专家组根据材料评审和现场考评情况,对候选企业进行综合评价打分,并按得分高低排序,形成综合评价报告,提出推荐获奖企业名单,提交评审委员会审议。
  (七)审议。评审委员会根据综合评价报告审议并提出拟获奖企业名单。
  (八)公示。评审委员会将拟获奖企业名单向社会公示10天。办公室负责受理和核查公示期间的投诉内容并向评审委员会提交书面核查报告。
  (九)审定公布。评审委员会根据公示情况,审核确定获奖企业名单,报请市政府审定后向社会公布。

第五章 奖励及经费

  第十二条 获市政府质量奖的企业由市政府表彰奖励,颁发奖牌和证书,给予每家获奖企业一次性奖励30万元。
评审工作经费每届安排5万元。
  第十三条 奖励经费和评审工作经费由市财政统一安排,专款专用,纳入市财政年度预算。

第六章 监督管理

  第十四条 对弄虚作假、以不正当手段骗取市政府质量奖的企业,由评审委员会提请市政府撤销其市政府质量奖奖项,收回证书、奖牌,追回奖金,并向社会公告。该企业不得参加下两届市政府质量奖的评审。
  第十五条 获奖企业在获奖后2年内有下列情形之一的,由评审委员会提请市政府撤销其市政府质量奖奖项,并向社会公告。被撤销奖项的企业不得参加下一届市政府质量奖的评审:
  (一)发生重大质量、安全、环保、卫生等事故的;
  (二)出口产品因质量问题被国外通报或索赔,造成国家形象和产品信誉受到较大损害的;
  (三)提供的商品或者服务被人民法院或行政机关判定存在欺诈消费者行为,使消费者的合法权益受到严重损害的;
  (四)其他违反市政府质量奖宗旨与原则的重大事项。
  第十六条 获奖企业有义务宣传、交流其质量管理的成功经验,发挥模范带动作用,促进本市企业提高质量管理水平。
  第十七条 参与评审的人员要严守工作纪律,公正廉洁,保守秘密。对评审过程中滥用职权、玩忽职守、徇私舞弊的人员,取消其推荐和评审资格,并提请有关部门或所在单位给予纪律处分;构成犯罪的,依法追究其法律责任。
  第十八条 除本办法规定的市政府质量奖评审机构外,汕头市其他任何组织或个人不得进行市政府质量奖的评审活动。

第七章 附则

  第十九条 本办法由市质监局负责解释。
  第二十条 本办法自2012年4月1日起施行,有效期至2016年12月31日止。



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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