The Director of the Leisure and Cultural Services Department (LCSD) is the controlling officer of the department's budget, with the responsibility of ensuring that the department delivers high quality services efficiently and economically.

Source of Funds

The LCSD is funded by the Government. Its expenditure for 2017-18 was $8,635 million. This covered 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 major systems and equipment items costing more than $10 million each, as well as the department’s capital works projects. The Architectural Services Department supervises the funding and progress of these projects.

Budgetary Control

For robust financial control over the approved budget, the department operates a three-tier budgetary structure. About 200 budget holders are authorised to deploy funds under this structure, and are accountable for their expenditure.

Fees, Charges and Revenue Collection

The LCSD administers more than 550 types of fees and charges. It is responsible for ensuring that they are collected on time, properly accounted for, and periodically reviewed.