As the controlling officer of the Leisure and Cultural Services Department (LCSD) budget, the LCSD Director is accountable for all expenditures vested under his control. He must ensure that the Department provides quality services in an efficient, economical and effective manner.
Source of Funds
The Department's activities are funded through the Government's General Revenue Account. Under Head 95 ------- Leisure and Cultural Services Department, a total budget of $5,055 million was allocated for the 2008-09 financial year to meet operational and capital expenditures for the Department's five programmes, namely, (1) Recreation and Sports, (2) Horticulture and Amenities, (3) Heritage and Museums, (4) Performing Arts and (5) Public Libraries; and to provide subventions to the Hong Kong Life Saving Society, the Hong Kong Archaeological Society, local sports bodies and camps run by non-government organisations to help them to meet their operating expenses.
|Night view of Queen Elizabeth Stadium on which major improvement work was carried out in 2008.|
Funding for major systems, computerisation and equipment costing more than $2 million per item comes from the Government's Capital Works Reserve Fund, which also funds the capital works projects planned by the Department. Both funding provision and project progress are supervised by the Architectural Services Department.
Monitoring the Budget
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 by more than 150 budget holders through a three-tier structure. The line managers at different levels have been delegated the authority to deploy resources, but are responsible for exercising budgetary control and are accountable for every item of spending.
Fees, Charges and Revenue Collection
The LCSD Director administers more than 740 types of fees and charges. He is also responsible for ensuring that these fees and charges are periodically reviewed and that the revenue from them is collected promptly and is properly accounted for.The revised estimate for 2008-09 revenue is $679 million. This revenue, came primarily from fees and charges, admission to and the hiring of leisure and cultural activities and facilities, and rent. Revenue is credited to the General Revenue Account.