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广东省水利工程水费核订、计收和管理办法

作者:法律资料网 时间:2024-07-02 12:57:07  浏览:8902   来源:法律资料网
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广东省水利工程水费核订、计收和管理办法

广东省政府


广东省水利工程水费核订、计收和管理办法
广东省政府


第一章 总 则
第一条 为发挥水利工程的综合效益,促进节约用水,根据《中华人民共和国水法》和国务院《水利工程水费核订、计收和管理办法》,结合我省实际情况,制定本办法。
第二条 水利工程实行有偿供水。工业、农业和其他用水户,应按规定向水利工程管理单位交付水费(省电力工业局直属的水力发电厂暂按原办法执行)。逾期不交的,按日加收万分之五滞纳金,经再次催交无效的,水利工程管理单位有权限制或停止供(排)水。
第三条 供水水费标准,根据水费核定原则和水资源供求情况,由各市人民政府在本办法规定的收费标准幅度内制定。有条件的地区,水费标准一步到位,困难地区于1995年前分步按标准计收,但起点水费与到位年限必须符合本办法规定。水费标准未到位之前,按照分级管理原则
,地方人民政府应对经济不能自我维持的工程管理单位,给予合理补贴。
第四条 各级人民政府应加强对水费计收、使用和管理工作的领导,督促用水单位和群众按规定交纳水费。

第二章 水费核定原则及标准
第五条 各类用水的水费标准应在核算供水成本的基础上,根据国家经济政策和当地水资源状况分别核定。
供(排)水成本包括工程的运行管理费、大修理和折旧费以及其他按规定应计入成本的费用。
核订水费标准,工业和生活用水应高于农业用水,经济作物应高于粮食作物用水,经济特区和涉外供水应高于其他地区,对于涉外供水的水价,应根据双方签订的协议执行。
第六条 各类用水水费标准
(一)农业水费。粮食作物按供水成本(不包括农民投劳折资部分的固定资产折旧)核定水费标准,起步水费按标准的50-70%计收;经济作物按粮食作物当年水费加收30%。
由水利设施二级提水的单位或个人,按当年供水水费50-70%计收水费。
(二)工业、生活水费。消耗水,按供水部分全部投资(包括农民投劳折资)计算供水成本加供水投资4-6%的盈余额(水源短缺地区的盈余额可高于6%)核定水费标准,起步水费按标准的60-70%计收。使用后再进入原供水系统、水质符合标准并可用于灌溉和其他兴利的贯
流水,按水费标准的50%计收。
(三)水产养殖用水。由水利设施专门供水进行水产养殖的,按水产品年销售总额的2-3%计收。
旅游设施用水水费参照工业用水计收。
(四)水力发电用水水费。水库坝后电站、渠道跌水电站,经发电后的水源仍可直接用作灌溉或供水用途的,按水电站售电价的10%计收,不能直接用作灌溉或供水用途的按水电站售电价的20%计收。单机6000千瓦,总装机12000千瓦以上的电站水费可略高于以上标准。


水源工程与灌渠工程分设独立核算管理机构的水费分成,按水源与灌渠工程(指县和县以上水利主管部门管理部分)的供水成本比例确定。
第七条 机电排灌(含水轮泵)水费,农田按提水高程核定成本分级计收,困难的地区可按核定成本的50-70%起步(电费或燃料油费另按实际消耗量计收);非农田排灌按受益面积计收,其标准按农田排灌标准加收30%。

第三章 水费的计收
第八条 水费应按供水量计收。用水单位要安装水表计量。尚未装水表的,可暂按水文测量规范测算水量。机电排灌亦可按设备铭牌值计算。
农业用水可实行基本水费加计量水费的制度;不具备按量计费条件的,可暂按灌溉面积收费。
水力发电用水可暂按发电量计费。机电排灌水费分灌溉和排水两部分的受益面积计费。有条件的可按抽水每千吨提高单位扬程计收。
第九条 实行计划用水、定额供水。计划外用水,超定额部分可视当地水资源情况实行超额累进收费。
第十条 在供水河道、渠道设泵取水,必须向该供水河道、渠道的管理机构申报,办理取水许可,经批准后按计划取用水,并按标准交付水费。
擅自设泵取水的,水利工程供水管理机构应责令其限期拆除,逾期不拆者,可没收取水设备,并对未经批准引用的水量按规定水费的2-5倍计收水费。
第十一条 外资和中外合资企业的水费一律按规定计收。如市人民政府对外资、中外合资企业给予优惠,低于水费标准部分的水费的差额,由市人民政府补偿给水利工程供水管理单位。
第十二条 水费一般收现金。有收粮食或实物习惯的地方,农业水费可以粮或实物抵款。
农业水费、防护费一般分上半年、下半年两次交付,年终结算,工业和生活用水、水电站用水以及其他用水,按月交付水费。
第十三条 农业用水水费由受益县(区)、镇、乡人民政府代为统收统交,代收单位可从实收水费中提取3-5%的手续费。

第四章 水费的使用和管理
第十四条 水费(包括防护费)收入是水利工程正常运行管理、大修和更新改造的主要经费来源,是水利工程管理单位的自收自支资金,专款专用,结余资金可以连年结转,继续使用,但不得用于水利管理以外的开支,任何部门不得截留挪用。水费收入由水利部门商财政部门核定抵作
供水成本和事业费拨款的部分,视为预算收入,免交能源交通重点建设基金和国家预算调节基金。
第十五条 水利主管部门可调集所管辖的水利工程折旧基金,专款专用,用于统筹安排所属水利工程的更新改造。
机电排灌工程所提的大修理基金、折旧费等应按分级管理原则,实行专项储存,专款专用。使用时须经县水利主管部门批准。
第十六条 水利工程管理单位要加强财务管理,建立健全财务制度,节约开支,收好、管好、用好水费。各级财政和水利主管部门要负责监督检查各项财务制度的执行情况和资金使用效果。

第五章 附 则
第十七条 对水利部门管理的江、海堤防工程,其受益范围内的农户、农场、水产养殖场、工商等企业和其他经营单位,应向工程管理单位交纳堤围防护费。防护费由市、县(区)人民政府指定税务部门或财政部门代收后,汇入市、县(区)水利主管部门。计收标准如下:
农田按面积计收,粮食作物每年每亩不超过4元,经济作物每年每亩不超过5元。
工商企业、交通运输、建筑及安装、进出口贸易、邮电通讯、粮食部门、水产养殖、物资供销、文化娱乐、旅游等企业按年营业(销售)总额;发电企业按年电力总产值;供电企业按年售电收入总额,分别计征1.5-1.8‰。输变电工程按受益固定资产总值1.5-1.8‰计征
。银行(含下属的金融企业)按年应纳税营业额、保险公司按年保险费收入额的1.8‰计征。
不便按营业额计收的个体工商业户,每年每户收费不低于20元。
第十八条 船泊、排筏通过水利部门管理的水利枢纽和水道上的船闸、筏道,应缴过闸费。过闸费收费标准:船舶按般检部门核定的准载吨位计收,每吨(次)收费不低于3角;竹木排筏按扎排体积计收,每立方米(次)收费不低于3角。
持有证明的军运、消防、救护、防汛和水利工程运料的船只及航道工程船只免交过闸费。
收取堤围防护费的过闸费,必须向当地物价部门申领《广东省行政事业性收费许可证》,使用财政部门统一规定的收费依据。
第十九条 尚有移民遗留问题的水库,经水利主管部门报同级人民政府批准,水费中可附加库区移民安置金,用于扶助移民发展生产。
第二十条 今后新建、扩建的水利工程,其水费标准应逐个核定。
第二十一条 县以上(含县(区))人民政府可根据本办法制订本地区水费计收和使用管理实施细则,报省水电厅、财政厅、物价局备案。
省水利电力厅直属的水利工程水费标准,由水利工程管理单位报省水利电力厅审核,并经省物价局、省财政厅审核后,报省人民政府批准。
涉外供水的水费计收和管理办法,由省水利电力厅会同有关部门另行拟订,报省人民政府批准后执行。
第二十二条 本办法自1993年2月1日起施行。1986年4月30日广东省人民政府颁发的《广东省水利工程水费核订、计收和管理办法》同时废止。



1993年1月18日
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宁夏回族自治区人民政府办公厅关于转发《宁夏回族自治区校(园)方责任保险实施办法》的通知

宁夏回族自治区人民政府办公厅


宁政办发[2006]215号


宁夏回族自治区人民政府办公厅关于转发《宁夏回族自治区校(园)方责任保险实施办法》的通知



各市、县(区)人民政府,自治区人民政府各部门、直属机构:

宁夏保监局、自治区教育厅和自治区公安厅联合制订的《宁夏回族自治区校(园)方责任保险实施办法》已经自治区人民政府同意,现转发给你们,请结合实际,认真贯彻执行。





二○○六年十二月二十三日





宁夏回族自治区校(园)方责任保险实施办法



第一章 总则

第一条 为加强学校安全管理,保障学校及其学生的合法权益,充分运用保险的经济补偿和社会管理职能,维护学校的正常教学活动和社会实践活动,提高教学管理水平、教育服务质量,根据《学生伤害事故处理办法》(教育部令第12号)和《中小学幼儿园安全管理办法》(教育部令第23号)等相关规定,针对我区教育行业风险管理体系建设要求,制定本办法。

第二条 按照“政府引导、多方参与、督促投保、商业运作”的原则实施校(园)方责任保险。



第二章 实施范围及对象

第三条 校(园)方责任保险的实施范围是在宁夏设立的由国家或社会力量举办的中等学校(含中等专业学校、普通中学、职业中学)、小学、幼儿园、特殊教育学校(以下统称学校)。



第三章 投保方式及资金安排

第四条 凡是在宁夏行政辖区内的学校的举办者都应当为学校投保校(园)方责任保险。

第五条 投保校(园)方责任保险的学校举办者应按在册学生人数向保险公司投保。

第六条 各学校举办者可自主选择具有经营校(园)方责任保险资格、信誉良好、服务周到的财产保险机构,保险合同相关内容由投、承保双方协定。

第七条 各级财政部门要做好政府举办学校投保校(园)方责任保险的资金安排工作。



第四章 保险公司承保及要求

第八条 各财产保险公司应积极参与校(园)方责任保险工作,完善服务内容,提高服务质量。

第九条 各财产保险公司在厘定保险费率提供保险产品时,必须遵守保险法律、法规,遵循科学、公平、合理和服务“平安校园”建设的原则,提倡差别费率。不得无理拒保,不得委托无代理资格的单位、个人代理业务或支付手续费。

第十条 各财产保险公司要将《学生伤害事故处理办法》 (教育部令第12号)第九条规定的由学校依法承担责任的情形纳入保险责任范围。



第五章 保险限额

第十一条 我区校(园)方责任保险的每人累计赔偿限额不得低于5万元,每次事故赔偿限额不得低于50万元。各学校在最低赔偿限额的基础上,可根据本校实际情况,提高保额标准,多保不限。

第六章 组织实施

第十二条 成立宁夏校(园)方责任保险推动工作领导小组,由自治区分管教育工作的副主席担任组长,宁夏保监局、自治区教育厅、财政厅、公安厅的负责人为成员,负责指导全区校(园)方责任保险推动工作。

第十三条 保险监管部门及各级教育行政部门、公安部门要各司其职,加强协调配合,运用法律手段和经济手段,共同促进学校做好教育安全管理工作;要在风险评估、防灾防损、安全教育、事故赔偿等方面密切合作,建立信息交换制度,及时沟通情况,研究预防对策。

第十四条 各级教育行政部门要加强对学校安全工作的检查指导,将校(园)方责任保险工作纳入学校安全管理工作之中,鼓励学校参加校(园)方责任保险。

 第十五条 各级公安机关要了解掌握学校及周边治安状况,指导学校做好校园保卫工作。

第十六条 各财产保险公司要树立全局意识、服务意识和责任意识,更新经营理念,主动加强与相关部门和单位的沟通和协调,加大对市场的调查与分析力度,积极开发出适销对路的校(园)方责任保险产品,不断满足教育行业对风险管理的需求。定期对学校进行防灾防损查勘,开展安全教育培训,建立完善风险提示、风险防范、预防检查等预防工作机制。加强事故发生后的施救及理赔服务,减少理赔环节,提高理赔效率。

第十七条 各学校要在校(园)方责任保险工作的基础上,切实落实安全管理责任,预防和减少安全事故的发生。要制定相应的具体操作方案,与各财产保险公司加强联系,指定专人与财产保险机构联系办理校(园)方责任保险事宜。要严肃廉政纪律,不得巧立名目索要、收受非法费用,谋取非法利益。各学校应提倡学生自愿参加意外伤害保险,可以为学生参加意外伤害保险创造便利条件,但不得从中收取任何费用。



第七章 附则

第十八条 本实施办法由宁夏校(园)方责任保险推动工作领导小组负责解释。

第十九条 本实施办法自2007年2月1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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