As the controlling officer of the department's budget, the Director of Leisure and Cultural Services is responsible and accountable for all expenditure vested under her control. She has to ensure that the department provides quality services in an efficient, economic and effective manner.

Source of Funds

The department's activities are funded in the government's General Revenue Account. A total budget of $5,286 million has been allocated for the 2003/04 financial year under Head 95 — Leisure and Cultural Services Department — to meet the operational and capital expenditures in recreation and sports, horticulture and amenities, heritage and museums, performing arts and public libraries.

The department's activities are funded in the government's General Revenue Account.

The department is also responsible for administering subventions totalling $32 million to the Hong Kong Life Saving Society, the Hong Kong Archaeological Society and the non-government organisation camps under Head 176 — Subventions: Miscellaneous.

Funding for major systems and equipment costing more than $2 million per item and computerisation 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 department are also funded by the Capital Works Reserve Fund. Both the funding provision and project progress are supervised by the Architectural Services Department.

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 by 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.