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云南省机电设备招标投标管理规定

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云南省机电设备招标投标管理规定

云南省人民政府


云南省人民政府令第60号


  《云南省机电设备招标投标管理规定》已经1998年5月11日省人民政府第五次常务会议通过;现予发布,自1998年7月1日起施行。

                              省长 李嘉廷
                          一九九八年五月十八日
           云南省机电设备招标投标管理规定



  第一条 为了规范机电设备招标投标行为,保护机电设备招标投标当事人的合法权益,促进公平竞争,提高投资效益,根据国家有关规定,结合本省实际,制定本规定。


  第二条 在本省行政区域内进行的基本建设,技术改造和其他投资项目所需机电设备的招标投标,适用本规定。
  建筑机械的招标投标按照《云南省建设工程招标投标管理条例》的规定执行。


  第三条 机电设备招标投标必须遵守有关法律、法规和规章,坚持公平、公正、公平、竞争、择优和信用的原则。


  第四条 省经贸委负责全省机电设备招标投标的协调管理工作。
  省级有关部门在各自的职责范围内,对机电设备招标投标的工作进行监督,并配合省经贸委共同做好机电设备招标投标工作。


  第五条 招标投标参加人分为需方、招标机构和投标方。
  需方是指需要采购机电设备的法人或者其他组织。
  招标机构是指按规定程序批准,具有事业法人资格和招标资格,从事国内国际机电设备招标业务的专职机构。


  第六条 机关、团体、企业、事业单位使用国家投资资金、银行专项贷款或者国有企业自筹资金采购机电设备,除国家另有规定外,属下列范围之一的,必须委托有资格的招标机构进行招标:
  (一)采购的机电设备总投资额在300万元人民币以上或者用汇额在30万美元以上;
  (二)国家投资额占总投资额30%以上的公益性、政策性项目需采购的机电设备;
  (三)采购列入国家《特定产品目录》的机电设备。
  上述范围以外的机电设备,提倡以招标方式采购。但是否实行招标和委托招标机构进行招标,由需方自行决定。


  第七条 本办法第六条规定必须以招标方式采购的机电设备,项目审批部门在批准项目时应当予以明确,需方应当与招标机构办理招标委托手续,并依照本办法的规定进行招标。
  未按前款规定办理的,项目审批部门不得批准国家投资计划,机电设备进出口管理机构不得办理机电设备进口审批手续。


  第八条 下列机电设备,不实行招标:
  (一)由唯一制造商提供的机电设备;
  (二)需方自己可以生产的机电设备;
  (三)涉及国家安全和秘密的机电设备;
  (四)法律、法规另有规定的。


  第九条 需方有权自主选择有资格的招标机构,并要求招标机构按其所提供的条件进行招标,根据与招标机构签订的委托书,参与招标活动,与招标机构共同确定定标程序。
  需方应当按照招标机构的要求提供招标所需的有关文件、资料,以招标设备的估算价保密,与中标方签订并履行合同。


  第十条 省经贸委负责全省机电设备招标机构资格的初审工作。申请取得机电设备招标资格的单位,必须向省经贸委提出申请,经初审同意后报国家经贸委审批。
  机电设备招标机构资格的取得,资格等级认定和管理按照国家经贸委发布的《机电设备招标机构资格管理暂行办法》执行。


  第十一条 招标机构依法独立开展国内、国际招标活动,依据招标投标文件审查投标方的资格,并与需方共同确定定标程序,组织需方与中标方签订合同。
  招标机构从事招标活动时,应当出示招标资质证书,向有投标意向的法人或者其他组织有偿提供招标文件,并与需方共同确定招标类型,按照招标类型和招标设备技术要求编制招标文件,对招标的设备估算价、需方和投标方的商业秘密负有保密义务。


  第十二条 招标机构应当按照招标通告或者投标邀请函规定的时间、地点出售招标文件,对大型或者复杂的机电设备,在出售招标文件之前,招标机构应当对有投标意向的潜在投标方进行资格预审,并将招标文件售给通过资格预审的潜在投标方。


  第十三条 招标文件售出遇有需要说明或者修改补充的事项,招标机构应当在投标截止日期10日前以书面形式通知所有已购买招标文件的法人或者其他组织,并将此作为招标文件的组成部分。


  第十四条 机电设备招标文件,从招标文件发售之日起到开标之日止,一般项目招标不少于30天,大型或者复杂项目招标不少于60天。如需缩短或者延长招标日期的,需方应当与招标机构协商确定,但不得影响招标工作全过程的正常进行。


  第十五条 投标方必须具备以下条件:
  (一)具有独立的法人资格,并具备完成招标任务的能力,如为供应商还应当提供制造商的授权委托书;
  (二)具有招标文件所要求的资质证书和相应的经营经历和业绩;
  (三)法律、法规规定的其他条件。


  第十六条 投标方有权要求招标机构对招标项目中的有关问题予以说明,平等地获取招标信息,参加开标大会。
  投标方应当如实提供投标文件,接受招标机构质疑,全面履行招标文件的各项规定和要求,按规定交纳投标保证金或者投标保证金保函,中标后与需方签订并履行合同,按规定向招标机构交纳中标服务费。


  第十七条 投标方有下列情形之一的,投标文件无效:
  (一)招标投标截止时间投标的;
  (二)投标文件未密封送达或者未寄到投标地点的;
  (三)投标文件与招标文件要求不符,内容不全,在规定的时间内尚未补全的;
  (四)投标文件没有单位法定代表人签字的。


  第十八条 开标应当按照招标通告或者投标邀请函规定的时间和地点以公开方式进行。开标大会由招标机构主持,邀请专家、需方、投标方代表和有关单位代表参加。


  第十九条 招标机构负责组建评标委员会(以下简称评委会)。评委会由招标机构的代表和需方全权代表以及技术、经济、法律等方面的专家组成。评委会应当由不少于5人的奇数组成,其成员必须经需方认可。


  第二十条 评委会负责评标工作,综合比较各投标设备性能、质量、价格、交货期和投标方的资信情况等因素,评出中标方优选方案,并依据确定的定标程序选出中标方。


  第二十一条 按照规定必须招标采购的机电设备,需方向政府有关主管部门、政策性银行等金融机构及机电产品进口管理机构办理有关手续时,必须出具招标机构签发的《中标通知书》。


  第二十二条 机电设备招标服务费用的收取标准,按国家的有关规定执行。


  第二十三条 有下列行为之一的,省经贸委应当中止招标投标活动或者宣布中标无效;情节严重的,由省经贸委给予警告或者处1万元以上3万元以下的罚款;构成犯罪的,依法追究刑事责任:
  (一)需方或者招标机构弄虚作假,导致投标方作出错误响应,并造成损失的;
  (二)需方或者招标机构泄露招标秘密的;
  (三)投标方采用不正当手段,骗取中标的。


  第二十四条 有下列行为之一的,依照《中华人民共和国反不正当竞争法》处理:
  (一)投标方串通投标,哄抬标价的;
  (二)需方和某一投标方相互勾结,排挤其他竞争对手的。


  第二十五条 需方擅自撤销招标委托,导致招标活动终止的,由需方按照下列规定向招标机构进行赔偿:
  (一)在招标通告发布之前或者投标邀请函发出之前撤销委托的,应当支付招标设备总金额0.2%的赔偿费;
  (二)在招标通告发布之后或者投标邀请函发出之后撤销委托的,应当支付招标设备总金额1%的赔偿费;
  (三)在开标之后撤销委托的,应当支付招标设备总金额2%的赔偿费。


  第二十六条 因招标机构的原因取消招标,导致招标活动终止的,由招标机构按照下列规定向受损失方进行赔偿:
  (一)在招标通告发布之前或者投标邀请函发出之前取消招标的,应当向需方支付招标设备总金额的0.2%的赔偿费;
  (二)在招标通告发布之后或者投标邀请函发出之后取消招标的,应当支付招标设备总金额1%的赔偿费,其中0.2%付给需方,0.8%付给购买招标文件的单位;
  (三)在开标之前取消招标的,应当支付招标设备总金额2%的赔偿费,其中0.5%付给需方,1.5%付给投标方。


  第二十七条 需方未按规定的时间、地点与中标方签订合同的,按中标设备总金额的2%支付违约金,其中1.5%付给中标方,0.5%付给招标机构。
  中标方未按规定的时间、地点与需方签订合同的,按中标设备总金额的2%支付违约金,其中1.5%付给需方,0.5%付给招标机构。
  投标方在开标后擅自撤回投标的,按投标设备总金额的1%向招标机构支付违约金。


  第二十八条 招标评标工作人员和有关国家机关工作人员滥用职权、玩忽职守、徇私舞弊的,由所在单位或者上级机关给予行政处分;构成犯罪的,依法追究刑事责任。


  第二十九条 本规定自1998年7月1日起施行。

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2005年度南京市安全生产目标考评奖励办法

江苏省南京市人民政府办公厅


市政府办公厅关于转发市安监局《2005年度南京市安全生产目标考评奖励办法》的通知


宁政办发〔2005〕85号

各区县人民政府,市府各委办局,市各直属单位,各有关企事业单位:

经市政府同意,现将市安监局拟定的《2005年度南京市安全生产目标考评奖励办法》转发给你们,请遵照执行。

二○○五年八月十一日

2005年度南京市安全生产目标考评奖励办法
(市安监局 2005年7月)

为了贯彻执行《安全生产法》,坚持“安全第一,预防为主”的方针,落实安全生产工作责任制,确保全市安全生产形势继续保持基本稳定的局面,特制定2005年度南京市安全生产目标考评奖励办法:

一、考评对象

与市政府签订《南京市2005年度安全生产目标责任状》的各区(县)政府、市安全生产专项治理牵头单位、产业(集团)公司和企业及其从事安全生产工作的专职安技干部。

二、考评内容

(一)单位考评内容:基础管理,伤亡事故,教育培训,职业卫生,特种设备。必备条件是:本地区、本行业、本企业全年无重、特大安全生产事故;各区(县)的乡镇(街道)安全生产达标率100%;市安全生产专项治理牵头单位完成市政府下达的考核指标。

(二)个人考评内容:贯彻执行国家有关安全生产的法律、法规、规章和决定的情况;完成本单位下达的各项安全生产工作任务的情况;结合本系统、本单位、本部门的具体情况,创造性地开展安全生产工作的情况。

三、考评办法

由市安委会办公室牵头,各相关部门及安全生产专家组成市安全生产目标考评委员会,负责全市安全生产目标考评工作。考评委员会下设若干考评工作组,受考评委员会委托进行具体考评工作。

四、考评程序

(一)自评。各单位按照考评标准和指标要求进行自查自评,并向市考评工作组提交自我考评报告,填报《2005年南京市安全生产目标考评表》和《2005年南京市安全生产工作先进个人推荐表》。

(二)初评。由考评工作组在对各单位自评情况进行复查、核实的基础上,排出先进单位考评名次和先进个人名单报考评委员会。

(三)综合评定。市安全生产目标考评委员会参照各考核组的排序和分配的先进单位、先进个人名额,进行综合考评排序,提出奖励名单建议,报市政府审定。

五、奖励名额、标准及对象

(一)先进单位:奖励分三个等级,一等奖10名,奖励金额10000元;二等奖15名,奖励金额5000元;三等奖25名,奖励金额2000元。其中,市安监局、交通局、建工局、公安交管局、公安消防局按《2005年南京市安全生产专项目标责任状》明确的标准兑现奖惩。

奖励对象为区(县)政府、市安全生产专项治理牵头单位的主要领导、产业(集团)公司和企业的法人代表。奖金由市政府发放。

分管安全生产的领导和安全生产部门负责人分别按主要领导奖励标准的70%和50%予以奖励。奖金由单位自筹。

(二)先进个人:不超过120名,由市政府授予“南京市安全生产工作先进个人”荣誉称号,并发给奖金500元。

六、本办法由市安委会办公室负责解释。


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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