The Director of the Leisure and Cultural Services Department (LCSD) is the controlling officer of the department's budget, and is tasked with ensuring that the department delivers high quality services efficiently and economically.
Source of Funds
The LCSD is funded by the Government. Its expenditure for 2015-16 of $7,598 million included operational and capital expenditure in five major areas: Recreation and Sports, Horticulture and Amenities, Heritage and Museums, Performing Arts, and Public Libraries. Funds were also used to support the Hong Kong Life Saving Society, the Hong Kong Archaeological Society, various local sports bodies, and camps run by non-government organisations.
The Government's Capital Works Reserve Fund finances the department's installation of major systems and equipment costing more than $2 million per item, along with capital works projects of the department. The Architectural Services Department supervises the funding of such projects, as well as their progress.
Budgetary Control
To ensure good financial control of the approved budget, the department operates a three-tier structure. It involves about 200 budget holders who are authorised to deploy funds, and also accountable for their expenditure.
Fees, Charges and Revenue Collection
The LCSD administers more than 700 types of fees and charges. It is responsible for ensuring that they are collected on time, properly accounted for, and periodically reviewed.
The department's revenue of $1,098 million for 2015-16 came primarily from fees and charges, ticket sales and facility rentals. Revenue is credited to the General Revenue Account.
