As the controlling officer of the department's budget, the Director of Leisure and Cultural Services is responsible and accountable for all spending in the heads and subheads vested under his control. He/she has to ensure that the department provides quality services in an efficient, economic and effective manner.

Sources of Funds

The activities of the department are funded in the Government's General Revenue Account (GRA). A total budget of $5,243 million has been allocated for the financial year 2002/03 under Head 95 of the GRA to meet the operational expenditure in recreation and sports, horticulture and amenities, heritage and museums, performing arts and public libraries.

The department is also responsible for administering the subventions totalling $33 million to the Hong Kong Life Saving Society, the Hong Kong Archaeological Society and the non-government organisation camps under Head 176 of the GRA.

	The department is also responsible for administering the subventions to the Hong Kong Life Saving Society.

Funding for major systems and equipment costing more than $2 million per item comes from the Government's Capital Works Reserve Fund. Major items include the Library Automation System ($123 million) and the Digital Library System ($144 million).

Capital works projects planned by the LCSD are also funded from the Capital Works Reserve Fund. The Architectural Services Department supervises both the provision of funds and project progress.