Annual Report 2002 - Leisure and Cultural Services Department Brand Hong Kong - Asia's world city
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  Budgetary Monitoring

The department maintains a budgetary control system to ensure that expenditure is properly monitored within the approved budget. Financial management and budgetary control are exercised over more than 150 budget-holders through a three-tier structure. Line managers at different levels are delegated the authority to deploy resources, but are responsible for exercising budgetary control and accountable for every item of their spending.

 
 
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