| Government expenditure is approved and controlled by
heads and subheads. The majority of subheads are cash-limited, i.e. a Controlling
Officer can only spend up to the amount approved under a certain subhead
unless there is supplementary provision approved. Any virement of funds
between subheads is subject to certain regulations and depending on the
amount, may require the approval of Finance Bureau or the Finance Committee
of the Legislative Council.
What is one-line vote?
To put it simply, a one-line vote means putting most,
if not all, recurrent expenditure (covering Personal Emoluments (PE), Departmental
Expenses (DE) and/or Other Charges (OC)) for operation of a department
under one subhead (i.e. a new Subhead 000 Operational expenses). This subhead
is cash-limited. Controlling Officer may use the money approved under Subhead
000 for the operation of his/her department flexibly without the need to
obtain further approval from other authority. Please refer to the table
below for comparison of a simplified estimates page with and without one-line
vote.
| Conventional vote-funded management |
| Sub-head |
Estimate
1999-2000
$ '000 |
|
Recurrent Account |
|
|
I --- Personal Emcluments |
|
| 001 Salaries .................................................. |
60,217 |
| 002 Allowances .............................................. |
1,344 |
|
Total, Personal Emcluments .............. |
61,561 |
|
|
|
II --- Personal Related Expenses |
|
| 012 General training ....................................... |
65,922 |
|
|
|
III --- Departmental Expenses |
|
| 149 General departmental expenses ................... |
12,697 |
|
Total, Recurrent Account ................ |
140,180 |
|
|
| Sub-head |
Estimate
1999-2000
$ '000 |
| Recurrent Account |
|
| 000 Operational Expenses............................... |
140,180 |
| Total, Recurrent Account ........... |
140,180 |
Why one-line vote?
Because we want to give departments and agencies greater
autonomy and flexibility in resources management so as to achieve greater
productivity gains. Controlling Officers, being closest to the people they
are serving, are in the best position to make timely decisions on how resources
could be optimally used.
What are the benefits?
At least three benefits: speed up decision making in
resources management; develop a sense of ownership amongst managers in
departments which in turn would encourage more creative thinking in productivity
enhancement; provide departments the flexibility to decide on the most
optimal mix of manpower and other input resources to do the job.
What are the safeguards?
There are controls over the proper use of fund under
Subhead 000. To quote a few: (i) establishment controls in the form of
Notional Annual Mid-point Salaries (NAMS) will stay, i.e. cannot recruit
more staff even if funds are available when reaching the NAMS ceiling unless
approved by the Finance Committee; (ii) exactly the same financial information
on a subhead-by-subhead basis is provided in the Estimates for disclosure
purpose; (iii) provide quarterly financial reports showing the actual spending
and any redeployment of funds within Subhead 000 (i.e. subhead-by-subhead
as if there is no one-line vote) to Finance Committee for information.
Who are participating?
Five departments (i.e. the Hong Kong Police Force, the
Treasury, the Intellectual Property Department, the Civil Service Training
& Development Institute and the Office of the Ombudsman) have been
chosen as pilot departments in 1999-2000 financial year. They are chosen
because they represent a good sample of departments of various sizes and
nature of services.
Can my department apply for it?
Not for the time being. We will study the experience
gained in the pilot departments and review this arrangement in a year's
time. |
