This is an HTML version of an attachment to the Freedom of Information request 'Request for FC No. 3/2011, 4/2012 and 7/2017'.

Note: Enclosure 1 to this circular and some information in Enclosure 3 have been updated 
via TsyB’s memos ref. TsyB W 00/640-1/1/0 dated 17 July 2012, 18 January 2013 and 
20 May 2013 (English only), which is appended at the end for reference. 

TsyB W 00/640-1/1/0 Pt. 1 
GOVERNMENT SECRETARIAT 
 HONG 
KONG 
 24 
August 
2011 
 
 
 
 

FINANCIAL CIRCULAR NO. 3/2011 
 
 

Capital Works Reserve Fund 
Delegated authorities in respect of block allocations 
 
(Note :  Distribution of this Circular is Scale C.  Directors of 
Bureaux, Permanent Secretaries, Controlling Officers and 
Resource Management Unit officers of Policy Bureaux, 
and all officers dealing with expenditure proposals under 
the block allocations of the Capital Works Reserve Fund 
should read it.) 
 
------------------------------------ 
 
 
INTRODUCTION 
 
 
This circular updates – 
 
(a) 
the levels of sub-delegations of individual block allocations under the 
Capital Works Reserve Fund (CWRF); and 
 
(b) 
the guidelines to assist Permanent Secretaries and Controlling Officers 
to exercise their delegated authorities. 
 
Financial Circulars No. 8/2001 and No. 2/2007 are hereby cancelled with immediate 
effect. 
/DELEGATED….. 
 
 
 
 
 
To :  Directors of Bureaux 
 Permanent 
Secretaries 
 Controlling 
Officers 

- 2 - 
 
DELEGATED AUTHORITIES FOR ADMINISTERING BLOCK 
ALLOCATIONS UNDER THE CAPITAL WORKS RESERVE FUND  
 

  2. 
There are 24 CWRF block allocations.  On 2 November 2007, the 
  Legislative Council (LegCo) Finance Committee approved an increase in the 
  financial ceiling on the delegation of authority for approving Category D items from 
  $15 million to $21 million ($30 million with effect from 13 July 2012).  In line with 
  past practice, the Secretary for Financial Services and the Treasury (SFST) approved 
  the upward adjustments to the levels of sub-delegations under individual block 
  allocations 1 .  A summary setting out the scope for each block allocation, the 
  Permanent Secretary and Controlling Officer in charge and the level of delegated 
Encl. 1  authorities is at Enclosure 1.   
   
  3. 
For  Subheads 3004GX and 3101GX under Head 703 – Buildings,
  updated arrangements for minor building works and refurbishment items to be 
  approved on the advice of the Minor Building Works Committee, Government 
  Property Agency and/or the Accommodation Strategy Group are set out in 
Encl. 2  Enclosure 2.   
 
4. 
To avoid underspending, works on each approved item should start 
within six months of the date of approval.  Beyond that, the approval will 
automatically lapse unless the works agent obtains special dispensation from the 
Permanent Secretary overseeing the relevant block allocation to extend the validity 
period for up to six more months.  Permanent Secretaries should consult SFST on any 
further requests for extending the validity period beyond 12 months from the approval 
date.  
 
 
GUIDELINES  ON  THE  EXERCISE  OF  DELEGATED  AUTHORITIES 
 
5. 
The CWRF was established in April 1982 by Resolution of the LegCo 
under the Public Finance Ordinance (Cap. 2) for the purpose of financing the capital 
works programme and the acquisition of land.  The Fund is administered by the 
Financial Secretary/SFST who may delegate his power of administration to other 
public officers. 
 
6. 
When exercising delegated authorities, Permanent Secretaries and 
Controlling Officers are reminded of the need to ensure that all expenditure under 
CWRF block allocations must be a proper charge to both the CWRF and the 
respective subhead. 
 
/7. ..... 
 
–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 
1  No change has been made to the level of sub-delegation under Subheads 1004CA1100CA and 5001BX as 
the respective Controlling Officers are authorised to approve expenditure for individual items without limit, 
provided that the annual allocations for the subhead approved by the Finance Committee is not exceeded.   

- 3 - 
 
7. 
If a Permanent Secretary or Controlling Officer allows expenditure to be 
incorrectly charged to any block allocation under the CWRF, the Treasury Branch of 
the Financial Services and the Treasury Bureau (TsyB) will consider recommending 
SFST to withdraw the authorities delegated under this circular.  Where actual misuse 
of public funds occurs, TsyB may also consider instituting suitable sanctions, 
including imposing surcharges on the public officer under the Public Finance 
Ordinance (Cap. 2). 
 
Encls. 3  8. 
Enclosures 3 and 4 set out updated guidelines on the approval 
& 4 
procedures to be followed and the conditions that apply to the delegations. 
 
 
OVER-COMMITMENT 
 
9. 
The level of over-commitment for all block allocation subheads 
(excluding those under Head 701  Land Acquisition) is 200% of the allocation 
approved by the Finance Committee for the subhead for that financial year.  For block 
allocation subheads under Head 701, there is no limit to the over-commitment level. 
 
 
ENQUIRIES 
 
10. 
For enquiries on this Circular, please contact PAS(Tsy)(W) at 
2810 2232 or AS(W)1 at 2810 2495. 
 
 
 
 
 
 
 Signed 
 
Professor K C Chan 
 
Secretary for Financial Services and the Treasury 

Enclosure 1 
 
Delegated authorities for administering 
 the Capital Works Reserve Fund block allocations 
 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
701 
1004CA – Compensation for surrenders and 

Director of Lands 
(Note 3) 
 
 
resumptions: miscellaneous 
(D of Lands) 
 
1100CA – Compensation and ex-gratia allowances 

D of Lands 
- ditto - 
 
 
in respect of projects in the Public Works 
Programme
 
702 
2001AX – Consultants’ fees for feasibility 
Permanent Secretary for 
Director of Civil 
 
 
 
investigations and design and major in-house 
Transport and Housing 
Engineering and 
investigations for Port and Airport Development 
(Transport) (PS(T)) 
Development (DCED) 
Strategy (PADS)-related civil engineering projects 
 
2002AX – Consultants’ fees for feasibility 
PS(T) 
Director of Highways 
 
 
 
investigations and design and major in-house 
(DHy) 
investigations for PADS-related transport projects 
 
2003AX – Consultants’ fees for feasibility 
Permanent Secretary for 
DCED 
 
 
 
investigations and design and major in-house 
Development (Planning 
investigations for PADS-related territorial 
and Lands) (PS(PL)) 
development projects 

- 2 - 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
703 
3004GX – Refurbishment of government buildings 
Permanent Secretary for 
Director of Architectural 
(Note 4) 
 
 
for items in Category D of the Public Works 
Financial Services and 
Services (D Arch S) 
Programme 
the Treasury (Treasury) 
(PS(Tsy)) 
 
3100GX – Project feasibility studies, minor 
PS(Tsy) 
D Arch S 
 
 
 
investigations and consultants’ fees for items in 
Category D of the Public Works Programme 

 
3101GX – Minor building works for items in 
PS(Tsy) 
D Arch S 
(Note 5) 
 
 
Category D of the Public Works Programme 
704 
4100DX – Drainage works, studies and 
Permanent Secretary for 
Director of Drainage 
 
 
 
investigations for items in Category D of the Public 
the Environment 
Services (DDS) 
Works Programme 
(PS(Env)) 
705 
5001BX – Landslip preventive measures 
- DCED 
(Note 6) 
 
 
5101CX – Civil engineering works, studies and 
Permanent Secretary for 
DCED 
 
 
 
investigations for items in Category D of the Public 
Development (Works) 
Works Programme 
(PS(W)) 
 
5101DX – Environmental works, studies and 
PS(Env) Director 
of 
(Note 7) 
 
 
investigations for items in Category D of the Public 
Environmental 
Works Programme 
Protection (DEP) 
706 
6100TX – Highway works, studies and investigations   PS(T) 
DHy 
(Note 8) 
 
 
for items in Category D of the Public Works 
Programme 


- 3 - 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
707 
7014CX – Rural Public Works Programme 
Permanent Secretary for 
Director of Home Affairs 
 
 
 
Home Affairs (PSHA) 
(DHA) 
 
7016CX – District Minor Works Programme 
PSHA DHA 
(Note 9) 
 
 
 
7100CX – New towns and urban area works, studies 
PS(PL) 
DCED 
 
 
 
and investigations for items in Category D of the 
Public Works Programme
 
 
708 
8100BX – Slope-related capital works for subvented 
PS(W) 
D Arch S 
 
 
 
organisations other than education and medical 
subventions 

 
8100EX – Alterations, additions, repairs and 
- Secretary-General, 
(Note 10) 
 
 
improvements to the campuses of the University 
University Grants 
Grants Committee (UGC)-funded institutions 
Committee (SG, UGC) 
 
8100MX – Hospital Authority - improvement works, 

Permanent Secretary for 
 
 
 
feasibility studies, investigations and pre-contract 
Food and Health 
consultancy services for building projects 
(Health) (PS(Health)) 
 
8100QX – Alterations, additions, repairs and 

Permanent Secretary for 
 
 
 
improvements to education subvented buildings 
Education (PS(Ed)) 
 
 
8001SX – Provisioning of welfare facilities 

Director of Social 
(Note 11) 
 
 
Welfare (DSW) 

- 4 - 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
709 
9100WX – Waterworks, studies and investigations 
PS(W) 
Director of Water 
 
 
 
for items in Category D of the Public Works 
Supplies 
Programme 
710 
A007GX – New administrative computer systems 
- Government 
Chief 
(Note 12) 
 
 
Information Officer 
(GCIO) 
711 
B100HX – Minor housing development related 

Permanent Secretary for 
(Note 7) 
 
 
works, studies and investigations for items in 
Transport and Housing 
Category D of the Public Works Programme 
 
(Housing)  
 
 
Note 1 :   For the ten block allocation subheads covered by Note 1, the approving limits of the responsible Permanent Secretaries and 
Controlling Officers are as follows – 
 
Approving limit per item
(a)  Permanent Secretary 
$21 million 
(b)  Deputy Secretary 
$16 million 
(c)  Controlling Officer 
$14 million 
(d)  Deputy to Controlling Officer (or officer at D3 level) 
$9 million 
(e)  Directorate officer of the vote controlling department
$4 million 
(as designated by the Controlling Officer) 
 
 

- 5 - 
Note 2 :   For the two block allocation subheads covered by Note 2, the approving limits of the responsible Permanent Secretaries (who serve as 
the Controlling Officers) are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$21 million 
(b)  Deputy Secretary 
$16 million 
(c)  Principal Assistant Secretary 
$9 million 
(d)  Directorate officer of the Policy Bureau 
$4 million 
 
(as designated by the Permanent Secretary) 
 
 
Note 3 : 

For Subheads 1004CA and 1100CA, the D of Lands is authorised to approve expenditure for individual items without limit provided 
that the annual allocations for the subheads approved by the Finance Committee is not exceeded.  As approved by PS(Tsy) and 
subject to figures approved by various internal committees chaired by D3 or D2 officers or at the ex-gratia rates approved by 
PS(Tsy), the D of Lands may further delegate his authority to incur expenditure for items exceeding $20 million each to D3 or D2 
officers and for items at or below $20 million each to D1 officers.  For details, please refer to Lands Department’s Accounting 
Circular (LDAC) No. 5/2001 or future updated LDACs on the delegation of authorities.  When approving items, the D of Lands and 
officers with delegated authority should comply with relevant statutory and administrative requirements.  There are, for example, 
various formulae and rates which must be adopted in assessing the levels of payment in respect of resumption and clearance of land.  
These are set out in other Circulars, or arise from decisions made by the Chief Executive in Council, the Legislative Council and the 
Finance Committee. 
 
 
Note 4 : 

For  Subhead  3004GX, the D Arch S is required to prepare a programme of works on an annual basis for the Accommodation 
Strategy Group’s approval.  D Arch S as the Controlling Officer is authorised to approve expenditure for individual items not 
exceeding $21 million provided that the annual allocation for the subhead approved by the Finance Committee is not exceeded. 
 
 


- 6 - 
Note 5 : For 
Subhead 3101GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  DS(Tsy)3, TsyB, on the advice of the Accommodation Strategy 
$21 million 
 
 
Group 
(b) D Arch S, on the advice of the Minor Building Works Committee 
$14 million 
(for non-fitting out works and 
fitting out works other than those in 
item (e)) 
(c)  AD(Property Services), Arch SD 
$1.4 million  (for non-fitting out works and 
fitting out works other than those in 
item (e)) 
(d) Senior Maintenance Surveyors, Arch SD 
$0.1 million  (for non-fitting out works and 
fitting out works other than those in 
item (e)) 
(e)  Government Property Administrator 
$14 million 
(for fitting out works in newly 
allocated government 
accommodation)   
 
 
Note 6 : 

For Subhead 5001BX, the DCED is authorised to approve expenditure for individual items without limit provided that the annual 
allocations for the subhead approved by the Finance Committee is not exceeded; and the Head of the Geotechnical Engineering 
Office, up to $14 million per item. 
 
 
Note 7
 : For 
Subheads 5101DX and B100HX, the approving limits are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$21 million 
(b)  Deputy Director of Environmental Protection (EP)/Housing (H) (or officer at D3 level or above 
$14 million 
as designated by the Controlling Officer) 
(c)  Assistant Director of EP/H (or officer at D2 level as designated by the Controlling Officer) 
$9 million 
(d)  Directorate officer of Environmental Protection Department/Housing Department  
$4 million 
(as designated by the Controlling Officer)  

- 7 - 
 
 
Note 8:
 For 
Subhead 6100TX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(T) $21 
million 
(b)  Deputy Secretary of Transport Branch, Transport and 
$16 million 
Housing Bureau 
(c)  DHy $14 
million 
(d)  Deputy Director of Highways (Hy)  
$9 million 
(or officer at D3 level) 
(e)  Directorate officer of HyD (as designated by the DHy) 
$4 million 
(f)  Directorate officer of Traffic Engineering Division, 
$1.4 million 
Transport Department (as designated by the DHy) 
 
 
Note 9:
 For 
Subhead 7016CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PSHA $21 
million 
(b)  DHA/Director of Leisure and Cultural Services  
$14 million 
(c)  Deputy Director of Home Affairs / Leisure and Cultural 
$9 million 
Services  
(d)  Directorate officer of Home Affairs Department and Leisure 
$4 million 
and Cultural Services Department (as designated by the 
Controlling Officer) 
 
 
Note 10 :  
For Subhead 8100EX, the SG, UGC is authorised to approve any items up to $7 million each; and up to $21 million each where the 
item has been endorsed by the UGC.  SG,UGC should consult the Secretary for Education (SED) in drawing up the annual estimate 
for this subhead and seek SED’s endorsement, where necessary, in authorising expenditure on individual projects.  
 
 


- 8 - 
Note 11 :  For Subhead 8001SX, the DSW is authorised to approve any items up to $21 million each; and Deputy DSW, up to $8 million each.  
DSW should consult the Secretary for Labour and Welfare (SLW) in drawing up the annual estimate for this subhead and seek 
SLW’s endorsement, where necessary, in authorising expenditure on individual projects. 
 
 
Note 12 :  
For Subhead A007GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  GCIO/Deputy GCIO 
$10 million 
(b)  Assistant GCIO/Chief Systems Manager 
$1 million 
 
 

Expenditure from this non-works subhead should follow procedures stipulated in Office of the Government Chief Information 
Officer (OGCIO) Circular No. 3/2007 of the Commerce, Industry and Technology Bureau or future updated OGCIO Circulars on the 
procedures. 
 
 
Note 13 :  For the ambits of individual block allocations, please refer to the Memorandum Note on the Capital Works Reserve Fund in the 
annual Estimates. 

Enclosure 2 
 
Delegated authorities for administering Subheads 3004GX and 3101GX 
under Head 703 – Buildings 
 
 
 
 
The Director of Architectural Services (D Arch S) is the Controlling 
Officer for Head 703 Subheads 3004GX and 3101GX.  D Arch S will prepare a 
programme of works to be funded under Subhead 3004GX each year for approval by 
the Accommodation Strategy Group (ASG).  At the time of the annual Estimates, 
D Arch S will also call for bids from departments for items to be funded under 
Subhead 3101GX.  Based on the programme and departmental returns, D Arch S will 
propose the estimates for Subheads 3004GX and 3101GX
 
2.   The 
Minor 
Building Works (MBW) Committee examines and 
recommends to D Arch S for approval minor building works (other than fitting out 
works in newly allocated government accommodation) costing $14 million 
($20 million with effect from 17 July 2012) or less but more than $1.4 million 
($2 million with effect from 17 July 2012)  proposed to be funded under Subhead 
3101GX
.  The Government Property Administrator (GPA) examines and approves 
fitting out works projects in newly allocated government accommodation costing $14 
million  ($20 million with effect from 17 July 2012) or less proposed under the same 
Subhead.  The ASG examines and recommends to DS(Tsy)3 for approval, among 
other things, projects referred to it by the MBW Committee or GPA (i.e. minor 
building works costing $21 million ($30 million with effect from 17 July 2012) or less 
but more than $14 million ($20 million with effect from 17 July 2012)), as appropriate.  
Please refer to Enclosure 1 (Notes 4 and 5) for details of the delegated authority in 
respect of these two subheads.  The terms of reference and composition of the MBW 
Committee and ASG are as follows – 
 
 

- 2 - 
Terms of Reference 
 

MBW Committee 
ASG 
 
(a) To consider proposed minor building 
(a) To decide administratively the 
works (other than fitting out works in 
phased expenditure and distribution 
newly allocated government 
of funds under Head 703 Subhead 
accommodation) exceeding 
3101GX between various categories 
$1.4 million ($2 million with effect 
of work, namely – 
from 17 July 2012) each to be funded 
under Head 703 Subhead 3101GX 
(i) minor 
building 
works 
block vote and to determine priorities 
 $1.4 million ($2 million 
for implementing these works; 
with effect from 17 July 
 
2012) each; 
(b) to recommend for D Arch S’s approval 
 
expenditure for works in (a) 
(ii) minor 
building 
works 
above  $14 million ($20 million with 
> $1.4  million ($2 million 
effect from 17 July 2012) each; 
with effect from 17 July 
 
2012) but  $14 million 
(c) to recommend for ASG’s endorsement 
($20 million with effect from 
and DS(Tsy)3’s approval works in (a) 
17 July 2012) each; 
above > $14 million ($20 million with 
 
effect from 17 July 2012) but 
(iii) minor building works 
21 million ($30 million with effect 
> $14 million ($20 million 
from 17 July 2012) each; and 
with effect from 17 July 
 
2012) but  $21 million 
(d) to monitor regularly patterns of 
($30 million with effect from 
expenditure under Head 703 Subhead 
17 July 2012) each; and 
3101GX. 
 
(iv)  fitting out works for newly 
allocated government 
accommodation; 
 
 
(b) to agree on criteria for prioritisation 
of proposals for minor building 
works to be funded under Head 703 
Subhead 3101GX
 
(c) to examine and recommend to 
DS(Tsy)3 for approval the funding, 
under Head 703 Subhead 3101GX
of projects > $14 million 
($20 million with effect from 17 July 
2012) 
but  $21 million ($30 million 
with effect from 17 July 2012)
 each, 
taking into account 
recommendations of the MBW 
Committee or GPA, as appropriate; 

- 3 - 
MBW Committee 
ASG 
 
(d) to review from time to time the 
administrative demarcation and 
share of funds of the categories at 
(a); and 
(e) to examine and approve the 
programme of refurbishment works 
as proposed by D Arch S for funding 
under Head 703 Subhead 3004GX.
 
 
Composition 
 

MBW Committee 
ASG 
 
Chairman :  D Arch S 
Chairman :  DS(Tsy)3, TsyB  
Members   :  AD(Property Services),  
Members :  D Arch S 
Architectural Services 
 GPA 
Department(Arch SD)
 PAS(Tsy)E, 
TsyB 
Chief Engineer (General 
 
Engineering 
 
Services), Electrical 
Secretary :  Chief Executive Officer 
and Mechanical 
(Projects), Arch SD 
Services Department  
 
GPA or his representative
 
Secretary : 
Chief Property Services 
Manager (2), Arch SD 
 
 
 
------------------------- 
 
 
 
 

Enclosure 3 
 
 

Guidelines on the exercise of delegated authorities 
 
 
Permanent Secretary and Controlling Officer 
 
 
In considering a proposal to create a new project under the Capital 
Works Reserve Fund (CWRF) block allocations, Permanent Secretaries, Controlling 
Officers and designated officers should – 
 
(a)  ensure that the proposal is a proper charge to the relevant 
CWRF block allocation (in line with paragraphs 2 to 6 
below);  
 
(b)  exercise their delegated authorities in a transparent and 
accountable manner (in line with paragraphs 7 to 22 
below).  They should not sub-delegate their authorities to 
other officers; and 
 
(c)  monitor and control expenditure from the relevant block 
allocations to keep the total expenditure and the level of 
over-commitment strictly within approved limits.  
Should there be cases that fall beyond their delegated 
authorities (as described in paragraph 23 below), they 
should refer the cases to the Treasury Branch of the 
Financial Services and the Treasury Bureau (TsyB) in a 
timely manner. 
 
 
Proper charge to CWRF Block Allocations 
 
2. 
Permanent Secretaries and Controlling Officers should distinguish 
capital expenditure from the following cases – 
 
(a)  Recurrent Expenditure – There should be no 
“capitalisation” of cost items1 which belong to recurrent 
heads under the General Revenue Account (GRA). 
 
 
 
–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 
1  
For example, in-house staff costs to implement the works or the subsequent maintenance or operating 
costs of the completed works should not be “capitalised” and funded through the CWRF. 
 

- 2 - 
 
 
(b)  Investments or Loans – Equity injections or loans that 
fund capital works projects indirectly 2  should not be 
charged against the CWRF block allocations. 
 
(c)  Capital Non-works – Capital non-works 3  not  arising 
directly from capital works projects are non-recurrent 
charges to GRA heads of expenditure.   
 
3. 
Even if the proposed expenditure in question is a possible charge to the 
CWRF, the proposal must be within the ambit of the head and subhead.  We may 
incur expenditure from the block allocations only if the relevant legislation or formal 
decisions made under that legislation (such as those of the Legislative Council 
(LegCo) Finance Committee) state clearly that we can do so.  Silence should be taken 
to mean we cannot incur expenditure unless we first obtain the necessary approvals 
from the Finance Committee either to create a new subhead or to amend the ambit of 
the existing subhead to permit the proposed expenditure.  If in doubt, Permanent 
Secretaries and Controlling Officers should seek the advice of the Secretary for 
Financial Services and the Treasury (SFST). 
 
4. 
We should not implement larger projects using funds from the block 
allocations by artificially breaking the costs of the project down into either smaller 
projects or phases or stages.  The LegCo Public Accounts Committee (PAC) has 
previously expressed concern that charging the cost of works of the same project to 
the block allocations, rather than the project vote, will leave room for manipulation 
and under-reporting of the total project cost.  While there could be circumstances 
where certain works fall within the ambit of both a project vote and the relevant block 
allocation, Permanent Secretaries and Controlling Officers should take into account 
PAC’s concern when considering the appropriate funding source of a project. 
 
–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 
2  
For example, the equity and loan to the Hongkong International Theme Parks Limited (HKITP) 
(which is a joint venture company owned by the Government and The Walt Disney Company) to 
allow HKITP to proceed with the development and operation of Hong Kong Disneyland is charged to 
Head 973 – Tourism under the Capital Investment Fund, rather than CWRF. 
 
3  
Examples of capital non-works items are traffic impact assessment study (TIA) and environmental 
impact study (EIA) in connection with a site to be sold for estate development.  TIAs and EIAs arising 
directly from capital works projects are proper expenditure under the CWRF. 
 

- 3 - 
 
 
5. 
Also, block allocations must not be used to hide cost overruns on other 
projects or to cover omissions in the original scopes of such projects.  We should not 
seek to cover the additional expenditure beyond the approved project estimate of a 
project or part of a project that is already funded under the CWRF (or from other non-
CWRF sources of funds) through a new item under block allocations.  Any such 
increase in approved project estimate should be approved under delegated authorities 
or by the Finance Committee, as the case may be.  Funding from block allocations can 
only be used for increasing approved project estimates if the project concerned is 
originally funded from the same block allocation and we are simply increasing the 
approved project estimate of that project within the financial ceiling for individual 
projects under that block allocation.  
 
6. 
Precedent cases cannot be relied upon solely to justify the use of a block 
allocation for a particular purpose since each case should be examined on its merits 
and in the light of prevailing circumstances. 
 
7. 
We have committed to fully consulting the public and other interested 
parties  on any proposals that may affect them.  Funding proposals under block 
allocations should therefore not be classified as “restricted”, “confidential”, or higher, 
without obtaining the prior written approval of SFST.   
 
 
Approval process 
 
Factors to be considered 
 
8. 
Permanent Secretaries and Controlling Officers should not approve 
expenditure proposals until they have satisfied themselves that all preparatory 
administrative and legal procedures
 necessary for the implementation of these 
proposals have been completed.  For example, where prior gazettal for a certain 
project is required, Permanent Secretaries and Controlling Officers should not 
approve the funding request until the gazettal procedures have been completed and all 
objections have been either resolved or overruled by the Executive Council.  Similar 
rules apply in respect of public consultation with District Councils and other similar 
bodies. 
 

- 4 - 
 
 
9. 
Permanent Secretaries and Controlling Officers should have satisfied 
themselves that environmental problems have been resolved before works are 
committed.  The procedures as set out in Environment, Transport and Works Bureau 
(ETWB) Technical Circular (Works) No. 13/2003 “Guidelines and Procedures for 
Environmental Impact Assessment of Government Projects and Proposals”, ETWB 
Technical Circular (Works) No. 13/2003A “Guidelines and Procedures for EIA of 
Government Projects and Proposals Planning for Provision of Noise Barriers” and any 
further streamlined measures issued by the Environment Bureau (ENB) and the 
Development Bureau (DEVB) should be followed.  For designated projects under the 
Environmental Impact Assessment (EIA) Ordinance, the project proponent should 
ensure that the statutory environmental procedures are complied with and 
environmental permits obtained before the construction and operation of the project.   
 
10. 
 Permanent Secretaries and Controlling Officers should also have 
satisfied themselves that tree preservation requirements have been adequately 
addressed before works are committed.  The procedures and requirements as set out in 
ETWB Technical Circular (Works) No. 3/2006 “Tree Preservation”, ETWB 
Technical Circular (Works) No. 29/2004 “Registration of Old and Valuable Trees, 
and Guidelines for their Preservation” and any other guidelines promulgated by 
DEVB from time to time in respect of tree preservation should be followed.   
 
11. 
For minor building works projects, Permanent Secretaries and 
Controlling Officers should follow the guidelines under DEVB/ENB joint circular 
(DEVB Technical Circular No. 5/2009, ENB Circular Memorandum No. 2/2009) on 
“Green Government Buildings” to control the costs of green and energy saving 
measures and any further updated guidelines issued by DEVB and ENB.  For 
example, the total additional costs for implementing green measures in a new 
government building project should be capped at two percent of the total project cost, 
the maximum payback period of energy saving projects in existing government 
buildings would normally be capped at 12 years, etc.  Non-compliances should be 
fully justified, and DEVB and ENB should be consulted. 
 
12. 
No expenditure proposals on projects should be committed until all land 
acquisition and delivery issues have been addressed.   
 
13. 
Projects funded under the CWRF block allocations may give rise to 
recurrent consequences (RC).  Under the envelope approach of resource allocation, 
the Directors of Bureaux and Controlling Officers concerned are required to absorb, 
from within their envelope allocations, the RC arising from projects funded under 
block allocations.  
 
14. 
Permanent Secretaries and Controlling Officers should not authorise 
expenditure from any of the CWRF block allocations in respect of items which 
involve the capitalisation of RC.  This includes, but is not limited to, capitalisation of 
staff costs and benefits, routine maintenance, and operating and management costs. 

- 5 - 
 
 
15. 
Permanent Secretaries and Controlling Officers should ensure that 
expenditure under a Category D item is within the approved project scope for the 
item, as well as the ambit of the relevant block allocation.  TsyB should be consulted 
in case of doubt.  For example, cost of acquisition or fitting out of office 
accommodation or for the purchase of office furniture and equipment should only 
be expended under Head 703 Subhead 3101GX.  As regards the purchase of other 
equipment, this is only allowed where such equipment is required as an essential part 
of a project.  We will not permit capital works subheads to be used as a means to 
circumvent the normal procedures that Bureaux and Departments must follow to 
acquire non project-specific equipment.   
 
 
Documentation 
 
For items costing less than $7 million ($10 million with effect from 17 July 2012) 
  
16. 
We do not require a formal Category D paper to be drafted for items 
costing less than $7 million ($10 million with effect from 17 July 2012) each.  The 
request to the Controlling Officer (or his directorate representatives) can take the form 
of a memo or minute that follows (albeit in reduced form) the general drafting style of 
a Public Works Subcommittee (PWSC) paper.  The memo or minute should be self-
explanatory without the need to refer to other correspondence or documents.  It should 
set out clearly and concisely the problem, the proposal, the justification, the financial 
implications (both capital and recurrent), the start and completion dates and any 
relevant background information.  A Controlling Officer may approve several items 
en bloc provided that they are clearly not phases or stages of a larger parent item 
which exceeds the Controlling Officer’s normal ceiling of delegated authority (also 
see paragraphs 4 and 5 above).   
 
17. 
Controlling Officers are not required to supply a copy of the approval 
memo or minute to TsyB, and the relevant records may remain on the Controlling 
Officer’s files, unless called for.  Controlling Officers are, however, required to 
submit a quarterly return to ‘W’ Division of TsyB listing the approved items and the 
costs involved.   
 
18. 
TsyB will also call for copies of certain memos or minutes on a random 
basis so as to ensure that Controlling Officers are exercising their delegated powers in 
a transparent and accountable manner.   
 

- 6 - 
 
 
For items costing $7 million ($10 million with effect from 17 July 2012) or more  
 
19. 
Formal Category D paper should be prepared for items each costing 
$7 million ($10 million with effect from 17 July 2012) or more, following the style 
and content of a PWSC paper.  Normally, the main works department, in consultation 
with the client bureau or department, is responsible for preparing an initial skeleton of 
the paper setting out the funding request.  The works department should then clear the 
Environmental Implications paragraph (if one is needed) with the Environmental 
Protection Department and ask others, such as the Lands Department, to provide the 
relevant information needed under other sections of the paper.  The works department 
should pass the final draft to the client department (where there is no client 
department, to the Policy Bureau or Controlling Officer) for clearance and 
transmission onto the Policy Bureau or Controlling Officer. 
 
20. 
Permanent Secretaries and Controlling Officers should send a copy of 
the final paper, with the signatures of the approving officers and relevant financial 
statement, to ‘W’ Division of TsyB for record purposes. 
 
21. 
To establish a clear audit trail for the funding approval process, we will 
require the personal signatures of appropriate officers to be appended to the formal 
Category D papers for items costing $7 million ($10 million with effect from 17 July 
2012) or more, preferably following the format in Enclosure 4.  These will include – 
Encl. 4 
 
(a) 
the project officer of the works department clearing the 
paper, who should confirm that all the necessary 
legislative and administrative procedures have been 
completed; 
 
(b) 
the officer of the vote controlling department/bureau at 
senior professional level or above certifying that sufficient 
funds are available to meet the proposed expenditure.  The 
officer should attach to the paper a simple financial 
statement providing basic details of the approved 
provision under the subhead, the expenditure to date, 
forecast expenditure for the remainder of the financial year 
and the degree of over-commitment to date arising from 
forecast expenditure in subsequent financial years; 
 
(c)  where one exists, the representative of the client 
department or agency (e.g. a subvented organisation) at 
directorate level certifying that the proposals in the paper 
accord with its requirements; and 
 
(d) the 
approving 
officer. 
 

- 7 - 
 
 
22. 
The drafting and approval process should be the same whether the 
approving authority rests with the Policy Bureau or the vote controlling department. 
 
 
Cases beyond delegated authority 
 
23. 
Permanent Secretaries should consult SFST, where – 
 
(a) 
works under a block allocation item has failed to start 
within 12 months of the date of funding approval4;  
 
(b) the 
approved 
over-commitment level for the block 
allocation is likely to be exceeded; or 
 
(c) 
the latest forecast of expenditure indicates that total 
expenditure will exceed $21 million ($30 million with 
effect from 13 July 2012)
 for individual items or exceed 
the allocations approved by the Finance Committee.  This 
will require a PWSC paper. 
 
 
24. 
For  Subheads 1004CA and 1100CA, only paragraphs 1 to 3, 8 to 10 
and 21 are applicable. 
 
------------------------- 
–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 

Paragraph 4 of this Financial Circular refers. 

Enclosure 4 
 
Approval Record of Category D items 
 
(Project head, e.g. HEAD 709  WATERWORKS) 
(Project code and title of the Category D item,  
e.g. New item 
 Replacement of the distributed control system at Tuen Mun 
water treatment works) 
 
Part I   To be completed by project officer of the works department 
 
I attach a paper to seek approval for inclusion of an item in block allocation 
Subhead  
 
.  I confirm that all the necessary legislative and administrative 
procedures for the proposals set out in the paper have been completed.   
 
Signature  
Name  
Name 
of 
 
department
Rank/Post 
 
Date  
File 
ref. 
 
 
Part II   To be completed by vote controlling department/bureau at senior 
professional level or above 
 
I certify that the proposals set out in the paper are a proper charge to 
Subhead  
 
 and that sufficient funds are available to meet the proposed 
expenditure.  I attach a financial statement in respect of the Subhead. 
 
Signature  
Name  
Name 
of 
 
bureau / 
Rank/Post 
 
department
Date  
File 
ref. 
 
 
Part III  To be completed by the representative of the client bureau / 
department or at directorate level 
 
 
I certify that the proposals set out in the paper accord with the 
requirements of my bureau/department. 
 
Signature  
Name  
Name 
of 
 
bureau / 
Rank/Post 
 
department
Date  
File 
ref. 
 

-  2  - 
 
Part IV  To be completed by the approving officer  
 
 
Under the authority delegated to me by the Secretary for Financial 
Services and the Treasury, I approve the expenditure proposals set out in the paper 
attached.  In so doing, I certify that the expenditure is a proper charge to the Capital 
Works Reserve Fund, Head  
 
, Subhead    
.  My maximum ceiling 
of delegated authority per item is $  
 
 million.  My approval is conditional 
upon the works set out in this paper starting within six months after the date given 
below, failing which my approval will lapse.   
 
Signature  
Name  
Name 
of 
 
bureau / 
Rank/Post 
 
department
Date  
File 
ref. 
 
 
 
 
 
Part V   To be completed by the Permanent Secretary (or his directorate 
representative) overseeing the programme area of the project  
(if applicable: see note below)
  
 
 
I certify that the proposals set out in the paper have the policy support 
of my Bureau and that all the necessary legislative and administrative procedures 
have been completed. 
 
Signature  
Name  
Name 
of 
 
bureau  
Rank/Post 
 
Date  
File 
ref. 
 
 
Note: We indicate in Enclosure 1 whom we believe to be the main Permanent 
Secretary for each block allocation subhead.  There may, however, be projects under 
these subheads that fall under the programme area of another Permanent Secretary.  
In the circumstances, the main Permanent Secretaries for the relevant block 
allocations should positively consider applications from other Permanent Secretaries 
in respect of projects under the latter’s programme area.  To this end, the Permanent 
Secretary or his directorate representative overseeing the programme areas of the 
project should give the Bureau’s endorsement by completing Part V of the approval 
record. In case of disagreement, Permanent Secretaries concerned may refer the 
cases to SFST for decision.  
 

                                   
 
 
 

M E M O 
Secretary for Financial Services 
From 
and the Treasury 
 
To
See Distribution 
 
 
Ref. 
(   )  in  TsyB W 00/640-1/1/0
(Attn. : 
)
 
 
Tel. No. 
2810 2495 
 
Fax No.  2147 5240  Total Pages: 
2+8 
Your Ref
 
in 
 
 
 
 
Date 
17 July 2012 
Dated
Fax No. 
 
 
 
Administration of Capital Expenditure Items 
under the Capital Works Reserve Fund 
 
 
 
On 13 July 2012, the Legislative Council (LegCo) Finance Committee 
approved an increase in the financial ceiling on the delegation of authority for 
approving Category D items from $21 million to $30 million each.  In line with past 
practice, the Secretary for Financial Services and the Treasury approved an upward 
adjustment to the levels of sub-delegations under individual block allocations.  
A summary setting out the scope for each block allocation, the Permanent Secretary 
and Controlling Officer in charge and the level of delegated authorities is at Annex.  
The Annex replaces Enclosure 1 to Financial Circular (FC) No. 3/2011 with 
immediate effect.   
 
2. 
Pursuant to the increase in financial ceiling, with immediate effect, 
formal Category D paper should be prepared for items each costing $10 million or 
more, instead of $7 million or more as stipulated in Enclosure 3 to FC No. 3/2011. 
 
 
3. 
Should you have any questions, please call the undersigned or Yvonne 
Yau (TsyO(W)) at 2810 2925. 
 
 
 
 
 Signed 
 (Ivy 
Chan) 
 
for Secretary for Financial Services and the Treasury 

 
-  2  - 
 
Distribution 
CWRF Block Allocations  
Controlling Officers and Permanent Secretaries 
PS(CT) 
PS(Ed) 
PS(Env) 
PS(H) 
PS(Health) 
PS(PL) 
PS(T) 
PS(W) 
PSHA 
PSLW 
D Arch S 
D of Lands 
DCED 
DDS 
DEP 
DHA 
DHy 
DSW 
DWS 
GCIO 
SG, UGC 
 
 
cc 
- for information 
PSCS 
PS(CIT) 
PSCMA 
PS(F) 
PS(FS) 
PS for S 
Director of Administration 
Judiciary Administrator 
Commissioner, ICAC 
The Ombudsman 
 
 
Internal 
P(A) 
P(B) 
P(C) 
P(E) 
P(H) 
PEO(G) 

Annex to memo ref. TsyB W 00/640-1/1/0 dated 17 July 2012 
 
Delegated authorities for administering 
the Capital Works Reserve Fund block allocations 
(with effect from 16 July 2012) 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
701 
1004CA – Compensation for surrenders and 

Director of Lands 
(Note 3) 
 
 
resumptions: miscellaneous 
(D of Lands) 
 
1100CA – Compensation and ex-gratia allowances 

D of Lands 
- ditto - 
 
 
in respect of projects in the Public Works 
Programme
 
702 
2001AX – Consultants’ fees for feasibility 
Permanent Secretary for 
Director of Civil 
 
 
 
investigations and design and major in-house 
Transport and Housing 
Engineering and 
investigations for Port and Airport Development 
(Transport) (PS(T)) 
Development (DCED) 
Strategy (PADS)-related civil engineering projects 
 
2002AX – Consultants’ fees for feasibility 
PS(T) 
Director of Highways 
 
 
 
investigations and design and major in-house 
(DHy) 
investigations for PADS-related transport projects 
 
2003AX – Consultants’ fees for feasibility 
Permanent Secretary for 
DCED 
 
 
 
investigations and design and major in-house 
Development (Planning 
investigations for PADS-related territorial 
and Lands) (PS(PL)) 
development projects 

-  2  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
703 
3004GX – Refurbishment of government buildings 
Permanent Secretary for 
Director of Architectural 
(Note 4) 
 
 
for items in Category D of the Public Works 
Financial Services and 
Services (D Arch S) 
Programme 
the Treasury (Treasury) 
(PS(Tsy)) 
 
3100GX – Project feasibility studies, minor 
PS(Tsy) 
D Arch S 
 
 
 
investigations and consultants’ fees for items in 
Category D of the Public Works Programme 

 
3101GX – Minor building works for items in 
PS(Tsy) 
D Arch S 
(Note 5) 
 
 
Category D of the Public Works Programme 
704 
4100DX – Drainage works, studies and 
Permanent Secretary for 
Director of Drainage 
 
 
 
investigations for items in Category D of the Public 
the Environment 
Services (DDS) 
Works Programme 
(PS(Env)) 
705 
5001BX – Landslip preventive measures 
- DCED 
(Note 6) 
 
 
5101CX – Civil engineering works, studies and 
Permanent Secretary for 
DCED 
 
 
 
investigations for items in Category D of the Public 
Development (Works) 
Works Programme 
(PS(W)) 
 
5101DX – Environmental works, studies and 
PS(Env) Director 
of 
(Note 7) 
 
 
investigations for items in Category D of the Public 
Environmental 
Works Programme 
Protection (DEP) 
706 
6100TX – Highway works, studies and investigations  PS(T) DHy 
(Note 8) 
 
 
for items in Category D of the Public Works 
Programme 


-  3  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
707 
7014CX – Rural Public Works Programme 
Permanent Secretary for 
Director of Home Affairs 
 
 
 
Home Affairs (PSHA) 
(DHA) 
 
7016CX – District Minor Works Programme 
PSHA DHA 
(Note 9) 
 
 
 
7100CX – New towns and urban area works, studies 
PS(PL)/PS(W) 
DCED 
(Note 10) 
 
 
and investigations for items in Category D of the 
Public Works Programme
 
 
708 
8100BX – Slope-related capital works for subvented 
PS(W) 
D Arch S 
 
 
 
organisations other than education and medical 
subventions 

 
8100EX – Alterations, additions, repairs and 
- Secretary-General, 
(Note 11) 
 
 
improvements to the campuses of the University 
University Grants 
Grants Committee (UGC)-funded institutions 
Committee (SG, UGC) 
 
8100MX – Hospital Authority - improvement works, 

Permanent Secretary for 
 
 
 
feasibility studies, investigations and pre-contract 
Food and Health 
consultancy services for building projects 
(Health) (PS(Health)) 
 
8100QX – Alterations, additions, repairs and 

Permanent Secretary for 
 
 
 
improvements to education subvented buildings 
Education (PS(Ed)) 
 
 
8001SX – Provisioning of welfare facilities 

Director of Social 
(Note 12) 
 
 
Welfare (DSW) 

-  4  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
709 
9100WX – Waterworks, studies and investigations 
PS(W) 
Director of Water 
 
 
 
for items in Category D of the Public Works 
Supplies 
Programme 
710 
A007GX – New administrative computer systems 
- Government 
Chief 
(Note 13) 
 
 
Information Officer 
(GCIO) 
711 
B100HX – Minor housing development related 

Permanent Secretary for 
(Note 7) 
 
 
works, studies and investigations for items in 
Transport and Housing 
Category D of the Public Works Programme 
 
(Housing)  
 
 
Note 1 :   For the nine block allocation subheads covered by Note 1, the approving limits of the responsible Permanent Secretaries and Controlling 
Officers are as follows – 
 
Approving limit per item
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Secretary 
$22 million 
(c)  Controlling Officer 
$20 million 
(d)  Deputy to Controlling Officer (or officer at D3 level) 
$12 million 
(e)  Directorate officer of the vote controlling department
$5 million 
(as designated by the Controlling Officer) 
 
 

-  5  - 
 
Note 2 :   For the two block allocation subheads covered by Note 2, the approving limits of the responsible Permanent Secretaries (who serve as 
the Controlling Officers) are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Secretary 
$22 million 
(c)  Principal Assistant Secretary 
$12 million 
(d)  Directorate officer of the Policy Bureau 
$5 million 
 
(as designated by the Permanent Secretary) 
 
 
Note 3 : 

For Subheads 1004CA and 1100CA, the D of Lands is authorised to approve expenditure for individual items without limit provided 
that the annual allocations for the subheads approved by the Finance Committee is not exceeded.  As approved by PS(Tsy) and subject to 
figures approved by various internal committees chaired by D3 or D2 officers or at the ex-gratia rates approved by PS(Tsy), the 
D of Lands may further delegate his authority to incur expenditure for items exceeding $20 million each to D3 or D2 officers and for 
items at or below $20 million each to D1 officers.  For details, please refer to Lands Department’s Accounting Circular (LDAC) 
No. 5/2001 or future updated LDACs on the delegation of authorities.  When approving items, the D of Lands and officers with 
delegated authority should comply with relevant statutory and administrative requirements.  There are, for example, various formulae 
and rates which must be adopted in assessing the levels of payment in respect of resumption and clearance of land.  These are set out in 
other Circulars, or arise from decisions made by the Chief Executive in Council, the Legislative Council and the Finance Committee. 
 
 
Note 4 : 

For Subhead 3004GX, the D Arch S is required to prepare a programme of works on an annual basis for the Accommodation Strategy 
Group’s approval.  D Arch S as the Controlling Officer is authorised to approve expenditure for individual items not exceeding 
$30 million provided that the annual allocation for the subhead approved by the Finance Committee is not exceeded. 
 
 


-  6  - 
 
Note 5 : For 
Subhead 3101GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  DS(Tsy)3, TsyB, on the advice of the Accommodation Strategy 
$30 million   
 
Group 
(b)  D Arch S, on the advice of the Minor Building Works Committee
$20 million  (for non-fitting out works and fitting out 
works other than those in item (e)) 
(c)  AD(Property Services), Architectural Services Department 
$2 million 
(for non-fitting out works and fitting out 
(Arch SD) 
works other than those in item (e)) 
(d)  Senior Maintenance Surveyors, Arch SD 
$0.1 million  (for non-fitting out works and fitting out 
works other than those in item (e)) 
(e)  Government Property Administrator 
$20 million  (for fitting out works in newly allocated 
government accommodation)   
 
 
Note 6 : 

For  Subhead 5001BX, the DCED is authorised to approve expenditure for individual items without limit provided that the annual 
allocations for the subhead approved by the Finance Committee is not exceeded; and the Head of the Geotechnical Engineering Office, 
up to $20 million per item. 
 
 
Note 7
 : For 
Subheads 5101DX and B100HX, the approving limits are as follows – 
 
Approving limit per item 
(a) 
Permanent Secretary 
$30 million 
(b) 
Deputy Director of Environmental Protection/Housing  
$20 million 
 
(or officer at D3 level or above as designated by the Controlling Officer) 
(c) 
Assistant Director of Environmental Protection/Housing  
$12 million 
 
(or officer at D2 level as designated by the Controlling Officer) 
(d) 
Directorate officer of Environmental Protection Department/Housing Department  
$5 million 
 
(as designated by the Controlling Officer)  
 
 


-  7  - 
 
Note 8: For 
Subhead 6100TX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(T) 
$30 million 
(b)  Deputy Secretary of Transport Branch, Transport and Housing Bureau (THB) 
$22 million 
(c)  DHy 
$20 million 
(d)  Deputy Director of Highways (or officer at D3 level) 
$12 million 
(e)  Directorate officer of HyD (as designated by the DHy) 
$5 million 
(f)  Directorate officer of Traffic Engineering Division, Transport Department  
$2 million 
(as designated by the DHy) 
 
 
Note 9:
 For 
Subhead 7016CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PSHA 
$30 million 
(b)  DHA/Director of Leisure and Cultural Services  
$20 million 
(c)  Deputy Director of Home Affairs / Leisure and Cultural Services  
$12 million 
(d)  Directorate officer of Home Affairs Department and Leisure and Cultural Services 
$5 million 
Department (as designated by the Controlling Officer) 
 
 
Note 10:
 For 
Subhead 7100CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(PL) (for non-Energizing Kowloon East (EKE)-related items)/ 
$30 million 
PS(W) (for EKE-related items) 
(b)  Deputy Secretary of Planning and Lands Branch, Development Bureau (DEVB) (for 
$22 million 
non-EKE-related items)/ 
Head of Energizing Kowloon East Office, Works Branch, DEVB (for EKE-related items) 
(c)  DCED 
$20 million 
(d)  Deputy Director (or officer at D3 level) of Civil Engineering and Development  
$12 million 
(e)  Directorate officer of Civil Engineering and Development Department  
$5 million 
(as designated by the Controlling Officer) 

-  8  - 
 
 
 
Note 11 :  
For Subhead 8100EX, the SG, UGC is authorised to approve any items up to $10 million each; and up to $30 million each where the 
item has been endorsed by the UGC.  SG,UGC should consult the Secretary for Education (SED) in drawing up the annual estimate for 
this subhead and seek SED’s endorsement, where necessary, in authorising expenditure on individual projects.  
 
 
Note 12 :  
For Subhead 8001SX, the DSW is authorised to approve any items up to $30 million each; and Deputy DSW, up to $11 million each.  
DSW should consult the Secretary for Labour and Welfare (SLW) in drawing up the annual estimate for this subhead and seek SLW’s 
endorsement, where necessary, in authorising expenditure on individual projects. 
 
 
Note 13 :  
For Subhead A007GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  GCIO/Deputy GCIO 
$10 million 
(b)  Assistant GCIO/Chief Systems Manager 
$1 million 
 
 

Expenditure from this non-works subhead should follow procedures stipulated in Office of the Government Chief Information Officer 
(OGCIO) Circular No. 3/2007 of the Commerce, Industry and Technology Bureau or future updated OGCIO Circulars on the 
procedures. 
 
 
Note 14 :  For the ambits of individual block allocations, please refer to the Memorandum Note on the Capital Works Reserve Fund in the annual 
Estimates. 

 
 
M E M O 
Secretary for Financial Services 
From 
and the Treasury 
  To
See Distribution 
 
 
Ref. 
(   )  in 
TsyB W 00/640-1/1/0 
(Attn. : 
)
 
 
Tel. No. 
2810 2913 
 
Fax No.  2147 5240  Total Pages:
2+8 
Your Ref.
 
in
 
 
 
 
Date 
18 January 2013 
Dated
Fax No. 
 
 
Administration of Capital Expenditure Items 
under the Capital Works Reserve Fund (CWRF) 
 
 
 
On 11 January 2013, the Finance Committee (FC) approved the creation 
of a new block allocation Subhead 6101TX “Universal Accessibility Programme” 
under  Head 706, subject to a financial ceiling of $75 million for each Category D 
item.  Pursuant to FC’s approval, the Secretary for Financial Services and the 
Treasury has approved the delegation of authority for the relevant public officers to 
approve block allocation items under Subhead 6101TX.  A summary setting out the 
scope for each CWRF block allocation, including Subhead 6101TX, the Permanent 
Secretary and Controlling Officer in charge and the level of delegated authorities is at 
Annex.  The Annex replaces Enclosure 1 to Financial Circular No. 3/2011 with 
immediate effect.   
 
2. 
Should you have any questions, please call the undersigned or 
 
Ms Yvonne Yau (TsyO(W)) at 2810 2925. 
 
 
 
 
 Signed 
 
( Jasmine Choi ) 
 
for Secretary for Financial Services and the Treasury 

 
-  2  - 
 
Distribution 
CWRF Block Allocations  
Controlling Officers and Permanent Secretaries 
PS(CT) 
PS(Ed) 
PS(Env) 
PS(H) 
PS(Health) 
PS(PL) 
PS(T) 
PS(W) 
PSHA 
PSLW 
D Arch S 
D of Lands 
DCED 
DDS 
DEP 
DHA 
DHy 
DSW 
DWS 
GCIO 
SG, UGC 
 
 
cc 
- for information 
PSCS 
PS(CIT) 
PSCMA 
PS(F) 
PS(FS) 
PS for S 
Director of Administration 
Judiciary Administrator 
Commissioner, ICAC 
The Ombudsman 
 
 
Internal 
P(A) 
P(B) 
P(C) 
P(E) 
P(H) 
PEO(G) 

Annex to memo ref. TsyB W 00/640-1/1/0 dated 18 January 2013 
 
Enclosure 1 to Financial Circular No. 3/2011 (Replacement on 18 January 2013) 
 
Delegated authorities for administering 
the Capital Works Reserve Fund block allocations 
(with effect from 17 January 2013) 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
701 
1004CA – Compensation for surrenders and 

Director of Lands 
(Note 3) 
 
 
resumptions: miscellaneous 
(D of Lands) 
 
1100CA – Compensation and ex-gratia allowances 

D of Lands 
- ditto - 
 
 
in respect of projects in the Public Works 
Programme
 
702 
2001AX – Consultants’ fees for feasibility 
Permanent Secretary for 
Director of Civil 
 
 
 
investigations and design and major in-house 
Transport and Housing 
Engineering and 
investigations for Port and Airport Development 
(Transport) (PS(T)) 
Development (DCED) 
Strategy (PADS)-related civil engineering projects 
 
2002AX – Consultants’ fees for feasibility 
PS(T) 
Director of Highways 
 
 
 
investigations and design and major in-house 
(DHy) 
investigations for PADS-related transport projects 
 
2003AX – Consultants’ fees for feasibility 
Permanent Secretary for 
DCED 
 
 
 
investigations and design and major in-house 
Development (Planning 
investigations for PADS-related territorial 
and Lands) (PS(PL)) 
development projects 

-  2  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
703 
3004GX – Refurbishment of government buildings 
Permanent Secretary for 
Director of Architectural 
(Note 4) 
 
 
for items in Category D of the Public Works 
Financial Services and 
Services (D Arch S) 
Programme 
the Treasury (Treasury) 
(PS(Tsy)) 
 
3100GX – Project feasibility studies, minor 
PS(Tsy) 
D Arch S 
 
 
 
investigations and consultants’ fees for items in 
Category D of the Public Works Programme 

 
3101GX – Minor building works for items in 
PS(Tsy) 
D Arch S 
(Note 5) 
 
 
Category D of the Public Works Programme 
704 
4100DX – Drainage works, studies and 
Permanent Secretary for 
Director of Drainage 
 
 
 
investigations for items in Category D of the Public 
the Environment 
Services (DDS) 
Works Programme 
(PS(Env)) 
705 
5001BX – Landslip preventive measures 
- DCED 
(Note 6) 
 
 
5101CX – Civil engineering works, studies and 
Permanent Secretary for 
DCED 
 
 
 
investigations for items in Category D of the Public 
Development (Works) 
Works Programme 
(PS(W)) 
 
5101DX – Environmental works, studies and 
PS(Env) Director 
of 
(Note 7) 
 
 
investigations for items in Category D of the Public 
Environmental 
Works Programme 
Protection (DEP) 

-  3  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
706 
6100TX – Highway works, studies and investigations  PS(T) DHy 
(Note 8) 
 
 
for items in Category D of the Public Works 
Programme 

6101TX – Universal Accessibility Programme 
PS(T) DHy 
(Note 9) 
 
 
707 
7014CX – Rural Public Works Programme 
Permanent Secretary for 
Director of Home Affairs 
 
 
 
Home Affairs (PSHA) 
(DHA) 
 
7016CX – District Minor Works Programme 
PSHA DHA 
(Note 10) 
 
 
 
7100CX – New towns and urban area works, studies 
PS(PL)/PS(W) 
DCED 
(Note 11) 
 
 
and investigations for items in Category D of the 
Public Works Programme
 
 
708 
8100BX – Slope-related capital works for subvented 
PS(W) 
D Arch S 
 
 
 
organisations other than education and medical 
subventions 

 
8100EX – Alterations, additions, repairs and 
- Secretary-General, 
(Note 12) 
 
 
improvements to the campuses of the University 
University Grants 
Grants Committee (UGC)-funded institutions 
Committee (SG, UGC) 
 
8100MX – Hospital Authority - improvement works, 

Permanent Secretary for 
 
 
 
feasibility studies, investigations and pre-contract 
Food and Health 
consultancy services for building projects 
(Health) (PS(Health)) 
 
8100QX – Alterations, additions, repairs and 

Permanent Secretary for 
 
 
 
improvements to education subvented buildings 
Education (PS(Ed)) 
 
8001SX – Provisioning of welfare facilities 

Director of Social 
(Note 13) 
 
 
Welfare (DSW) 

-  4  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
709 
9100WX – Waterworks, studies and investigations 
PS(W) 
Director of Water 
 
 
 
for items in Category D of the Public Works 
Supplies 
Programme 
710 
A007GX – New administrative computer systems 
- Government 
Chief 
(Note 14) 
 
 
Information Officer 
(GCIO) 
711 
B100HX – Minor housing development related 

Permanent Secretary for 
(Note 7) 
 
 
works, studies and investigations for items in 
Transport and Housing 
Category D of the Public Works Programme 
 
(Housing)  
 
 
Note 1 :   For the nine block allocation subheads covered by Note 1, the approving limits of the responsible Permanent Secretaries and Controlling 
Officers are as follows – 
 
Approving limit per item
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Secretary 
$22 million 
(c)  Controlling Officer 
$20 million 
(d)  Deputy to Controlling Officer (or officer at D3 level) 
$12 million 
(e)  Directorate officer of the vote controlling department
$5 million 
(as designated by the Controlling Officer) 
 
 

-  5  - 
 
Note 2 :   For the two block allocation subheads covered by Note 2, the approving limits of the responsible Permanent Secretaries (who serve as 
the Controlling Officers) are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Secretary 
$22 million 
(c)  Principal Assistant Secretary 
$12 million 
(d)  Directorate officer of the Policy Bureau 
$5 million 
 
(as designated by the Permanent Secretary) 
 
 
Note 3 : 

For Subheads 1004CA and 1100CA, the D of Lands is authorised to approve expenditure for individual items without limit provided 
that the annual allocations for the subheads approved by the Finance Committee is not exceeded.  As approved by PS(Tsy) and subject to 
figures approved by various internal committees chaired by D3 or D2 officers or at the ex-gratia rates approved by PS(Tsy), the 
D of Lands may further delegate his authority to incur expenditure for items exceeding $20 million each to D3 or D2 officers and for 
items at or below $20 million each to D1 officers.  For details, please refer to Lands Department’s Accounting Circular (LDAC) 
No. 5/2001 or future updated LDACs on the delegation of authorities.  When approving items, the D of Lands and officers with 
delegated authority should comply with relevant statutory and administrative requirements.  There are, for example, various formulae 
and rates which must be adopted in assessing the levels of payment in respect of resumption and clearance of land.  These are set out in 
other Circulars, or arise from decisions made by the Chief Executive in Council, the Legislative Council and the Finance Committee. 
 
 
Note 4 : 

For Subhead 3004GX, the D Arch S is required to prepare a programme of works on an annual basis for the Accommodation Strategy 
Group’s approval.  D Arch S as the Controlling Officer is authorised to approve expenditure for individual items not exceeding 
$30 million provided that the annual allocation for the subhead approved by the Finance Committee is not exceeded. 
 
 


-  6  - 
 
Note 5 : For 
Subhead 3101GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  DS(Tsy)3, TsyB, on the advice of the Accommodation Strategy 
$30 million   
 
Group 
(b)  D Arch S, on the advice of the Minor Building Works Committee
$20 million  (for non-fitting out works and fitting out 
works other than those in item (e)) 
(c)  AD(Property Services), Architectural Services Department 
$2 million 
(for non-fitting out works and fitting out 
(Arch SD) 
works other than those in item (e)) 
(d)  Senior Maintenance Surveyors, Arch SD 
$0.1 million  (for non-fitting out works and fitting out 
works other than those in item (e)) 
(e)  Government Property Administrator 
$20 million  (for fitting out works in newly allocated 
government accommodation)   
 
 
Note 6 : 

For  Subhead 5001BX, the DCED is authorised to approve expenditure for individual items without limit provided that the annual 
allocations for the subhead approved by the Finance Committee is not exceeded; and the Head of the Geotechnical Engineering Office, 
up to $20 million per item. 
 
 
Note 7
 : For 
Subheads 5101DX and B100HX, the approving limits are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Director of Environmental Protection/Housing  
$20 million 
(or officer at D3 level or above as designated by the Controlling Officer) 
(c)  Assistant Director of Environmental Protection/Housing  
$12 million 
(or officer at D2 level as designated by the Controlling Officer) 
(d)  Directorate officer of Environmental Protection Department/Housing Department  
$5 million 
(as designated by the Controlling Officer)  
 
 


-  7  - 
 
Note 8: For 
Subhead 6100TX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(T) 
$30 million 
(b)  Deputy Secretary of Transport Branch, Transport and Housing Bureau (THB) 
$22 million 
(c)  DHy 
$20 million 
(d)  Deputy Director of Highways (or officer at D3 level) 
$12 million 
(e)  Directorate officer of HyD (as designated by the DHy) 
$5 million 
(f)  Directorate officer of Traffic Engineering Division, Transport Department  
$2 million 
(as designated by the DHy) 
 
 
Note 9:
 For 
Subhead 6101TX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(T)  
$75 million 
(b)  Deputy Secretary of Transport Branch, THB 
$55 million 
(c)  DHy / DCED 
$50 million 
(d)  Deputy Director (or officer at D3 level) of Highways / Civil Engineering and Development  
$30 million 
(e)  Directorate officer of Highways Department / Civil Engineering and Development Department 
$12 million 
(as designated by DHy) 
 
 
Note 10:
 For 
Subhead 7016CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PSHA 
$30 million 
(b)  DHA/Director of Leisure and Cultural Services  
$20 million 
(c)  Deputy Director of Home Affairs / Leisure and Cultural Services  
$12 million 
(d)  Directorate officer of Home Affairs Department and Leisure and Cultural Services 
$5 million 
Department (as designated by the Controlling Officer) 
 
 


-  8  - 
 
Note 11: For 
Subhead 7100CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(PL) (for non-Energizing Kowloon East (EKE)-related items)/ 
$30 million 
PS(W) (for EKE-related items) 
(b) Deputy Secretary of Planning and Lands Branch, Development Bureau (DEVB) (for 
$22 million 
non-EKE-related items)/ 
Head of Energizing Kowloon East Office, Works Branch, DEVB (for EKE-related items) 
(c)  DCED 
$20 million 
(d) Deputy Director (or officer at D3 level) of Civil Engineering and Development  
$12 million 
(e)  Directorate officer of Civil Engineering and Development Department  
$5 million 
(as designated by the Controlling Officer) 
 
 
Note 12 :  
For Subhead 8100EX, the SG, UGC is authorised to approve any items up to $10 million each; and up to $30 million each where the 
item has been endorsed by the UGC.  SG,UGC should consult the Secretary for Education (SED) in drawing up the annual estimate for 
this subhead and seek SED’s endorsement, where necessary, in authorising expenditure on individual projects.  
 
 
Note 13 :  
For Subhead 8001SX, the DSW is authorised to approve any items up to $30 million each; and Deputy DSW, up to $11 million each.  
DSW should consult the Secretary for Labour and Welfare (SLW) in drawing up the annual estimate for this subhead and seek SLW’s 
endorsement, where necessary, in authorising expenditure on individual projects. 
 
 
Note 14 :  
For Subhead A007GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  GCIO/Deputy GCIO 
$10 million 
(b)  Assistant GCIO/Chief Systems Manager 
$1 million 
 
 

Expenditure from this non-works subhead should follow procedures stipulated in Office of the Government Chief Information Officer 
(OGCIO) Circular No. 3/2007 of the Commerce, Industry and Technology Bureau or future updated OGCIO Circulars on the 
procedures. 
 
 
Note 15 :  For the ambits of individual block allocations, please refer to the Memorandum Note on the Capital Works Reserve Fund in the annual 
Estimates.

                                   
 
M E M O 
Secretary for Financial Services 
From 
and the Treasury 
 
To 
See Distribution 
 
 
Ref. 
(   )  in  TsyB W 00/640-1/1/0 Pt. 3
(Attn. :  
)
 
 
Tel. No. 
2810 2913 
 
 
 
Fax No. 
2147 5240  Total Pages: 
2+8 
Your Ref.
in 
 
 
 
Date 
20 May 2013 
Dated 
Fax No. 
 
 
Administration of Capital Expenditure Items 
under the Capital Works Reserve Fund (CWRF) 
 
 
 
On 10 May 2013, the Finance Committee (FC) approved the creation of a 
new block allocation Subhead 7017CX “Signature Project Scheme” under Head 
707
, subject to a financial ceiling of $30 million for each Category D item.  Pursuant 
to FC’s approval, the Secretary for Financial Services and the Treasury has approved 
the delegation of authority for the relevant public officers to approve block allocation 
items under Subhead 7017CX.  A summary setting out the scope for each CWRF 
block allocation, including Subhead 7017CX, the Permanent Secretary and 
Controlling Officer in charge and the level of delegated authorities is at Annex.  The 
Annex replaces Enclosure 1 to Financial Circular No. 3/2011 with immediate effect.   
 
2.   
Should you have any questions, please call the undersigned or Yvonne 
Yau (TsyO(W)) at 2810 2925. 
 
 
 
 
 Signed
 
 
( Jasmine Choi ) 
 
for Secretary for Financial Services and the Treasury 
 

 
-  2  - 
 
Distribution 
CWRF Block Allocations  
Controlling Officers and Permanent Secretaries 
PS(CT) 
PS(Ed) 
PS(Env) 
PS(H) 
PS(Health) 
PS(PL) 
PS(T) 
PS(W) 
PSHA 
PSLW 
D Arch S 
D of Lands 
DCED 
DDS 
DEP 
DHA 
DHy 
DSW 
DWS 
GCIO 
SG, UGC 
 
 
cc 
- for information 
PSCS 
PS(CIT) 
PSCMA 
PS(F) 
PS(FS) 
PS for S 
Director of Administration 
Judiciary Administrator 
Commissioner, ICAC 
The Ombudsman 
 
 
Internal 
P(A) 
P(B) 
P(C) 
P(E) 
P(H) 
PEO(G) 

Annex 
 
Enclosure 1 to Financial Circular No. 3/2011 (Replacement in May 2013) 
 
Delegated authorities for administering 
the Capital Works Reserve Fund block allocations 
(with effect from 15 May 2013) 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
701 
1004CA – Compensation for surrenders and 

Director of Lands 
(Note 3) 
 
 
resumptions: miscellaneous 
(D of Lands) 
 
1100CA – Compensation and ex-gratia allowances 

D of Lands 
- ditto - 
 
 
in respect of projects in the Public Works 
Programme
 
702 
2001AX – Consultants’ fees for feasibility 
Permanent Secretary for 
Director of Civil 
 
 
 
investigations and design and major in-house 
Transport and Housing 
Engineering and 
investigations for Port and Airport Development 
(Transport) (PS(T)) 
Development (DCED) 
Strategy (PADS)-related civil engineering projects 
 
2002AX – Consultants’ fees for feasibility 
PS(T) 
Director of Highways 
 
 
 
investigations and design and major in-house 
(DHy) 
investigations for PADS-related transport projects 
 
2003AX – Consultants’ fees for feasibility 
Permanent Secretary for 
DCED 
 
 
 
investigations and design and major in-house 
Development (Planning 
investigations for PADS-related territorial 
and Lands) (PS(PL)) 
development projects 

-  2  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
703 
3004GX – Refurbishment of government buildings 
Permanent Secretary for 
Director of Architectural 
(Note 4) 
 
 
for items in Category D of the Public Works 
Financial Services and 
Services (D Arch S) 
Programme 
the Treasury (Treasury) 
(PS(Tsy)) 
 
3100GX – Project feasibility studies, minor 
PS(Tsy) 
D Arch S 
 
 
 
investigations and consultants’ fees for items in 
Category D of the Public Works Programme 

 
3101GX – Minor building works for items in 
PS(Tsy) 
D Arch S 
(Note 5) 
 
 
Category D of the Public Works Programme 
704 
4100DX – Drainage works, studies and 
Permanent Secretary for 
Director of Drainage 
 
 
 
investigations for items in Category D of the Public 
the Environment 
Services (DDS) 
Works Programme 
(PS(Env)) 
705 
5001BX – Landslip preventive measures 
- DCED 
(Note 6) 
 
 
5101CX – Civil engineering works, studies and 
Permanent Secretary for 
DCED 
 
 
 
investigations for items in Category D of the Public 
Development (Works) 
Works Programme 
(PS(W)) 
 
5101DX – Environmental works, studies and 
PS(Env) Director 
of 
(Note 7) 
 
 
investigations for items in Category D of the Public 
Environmental 
Works Programme 
Protection (DEP) 

-  3  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
706 
6100TX – Highway works, studies and investigations  PS(T) DHy 
(Note 8) 
 
 
for items in Category D of the Public Works 
Programme 

6101TX – Universal Accessibility Programme 
PS(T) DHy 
(Note 9) 
 
 
707 
7014CX – Rural Public Works Programme 
Permanent Secretary for 
Director of Home Affairs 
 
 
 
Home Affairs (PSHA) 
(DHA) 
 
7016CX – District Minor Works Programme 
PSHA DHA 
(Note 10) 
 
 
 
7017CX – Signature Project Scheme 
PSHA DHA 
(Note 11) 
 
 
 
7100CX – New towns and urban area works, studies 
PS(PL)/PS(W) 
DCED 
(Note 12) 
 
 
and investigations for items in Category D of the 
Public Works Programme
 
 
708 
8100BX – Slope-related capital works for subvented 
PS(W) 
D Arch S 
 
 
 
organisations other than education and medical 
subventions 

 
8100EX – Alterations, additions, repairs and 
- Secretary-General, 
(Note 13) 
 
 
improvements to the campuses of the University 
University Grants 
Grants Committee (UGC)-funded institutions 
Committee (SG, UGC) 
 
8100MX – Hospital Authority - improvement works, 

Permanent Secretary for 
 
 
 
feasibility studies, investigations and pre-contract 
Food and Health 
consultancy services for building projects 
(Health) (PS(Health)) 
 
8100QX – Alterations, additions, repairs and 

Permanent Secretary for 
 
 
 
improvements to education subvented buildings 
Education (PS(Ed)) 

-  4  - 
 
 
 
 
 
Generic Model of 
 
 
Permanent  
Controlling 
Approving Limits 
Head 
Block Allocation 
Secretary 
Officer 


Others 
(Note 1) 
(Note 2) 
 
8001SX – Provisioning of welfare facilities 

Director of Social 
(Note 14) 
 
 
Welfare (DSW) 
709 
9100WX – Waterworks, studies and investigations 
PS(W) 
Director of Water 
 
 
 
for items in Category D of the Public Works 
Supplies 
Programme 
710 
A007GX – New administrative computer systems 
- Government 
Chief 
(Note 15) 
 
 
Information Officer 
(GCIO) 
711 
B100HX – Minor housing development related 

Permanent Secretary for 
(Note 7) 
 
 
works, studies and investigations for items in 
Transport and Housing 
Category D of the Public Works Programme 
 
(Housing)  
 
 
Note 1 :   For the nine block allocation subheads covered by Note 1, the approving limits of the responsible Permanent Secretaries and Controlling 
Officers are as follows – 
 
Approving limit per item
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Secretary 
$22 million 
(c)  Controlling Officer 
$20 million 
(d)  Deputy to Controlling Officer (or officer at D3 level) 
$12 million 
(e)  Directorate officer of the vote controlling department 
$5 million 
(as designated by the Controlling Officer) 
 
 

-  5  - 
 
Note 2 :   For the two block allocation subheads covered by Note 2, the approving limits of the responsible Permanent Secretaries (who serve as 
the Controlling Officers) are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Secretary 
$22 million 
(c)  Principal Assistant Secretary 
$12 million 
(d)  Directorate officer of the Policy Bureau 
$5 million 
(as designated by the Permanent Secretary) 
 
 
Note 3 : 

For Subheads 1004CA and 1100CA, the D of Lands is authorised to approve expenditure for individual items without limit provided 
that the annual allocations for the subheads approved by the Finance Committee is not exceeded.  As approved by PS(Tsy) and subject to 
figures approved by various internal committees chaired by D3 or D2 officers or at the ex-gratia rates approved by PS(Tsy), the 
D of Lands may further delegate his authority to incur expenditure for items exceeding $20 million each to D3 or D2 officers and for 
items at or below $20 million each to D1 officers.  For details, please refer to Lands Department’s Accounting Circular (LDAC) 
No. 5/2001 or future updated LDACs on the delegation of authorities.  When approving items, the D of Lands and officers with 
delegated authority should comply with relevant statutory and administrative requirements.  There are, for example, various formulae 
and rates which must be adopted in assessing the levels of payment in respect of resumption and clearance of land.  These are set out in 
other Circulars, or arise from decisions made by the Chief Executive in Council, the Legislative Council and the Finance Committee. 
 
 
Note 4 : 

For Subhead 3004GX, the D Arch S is required to prepare a programme of works on an annual basis for the Accommodation Strategy 
Group’s approval.  D Arch S as the Controlling Officer is authorised to approve expenditure for individual items not exceeding 
$30 million provided that the annual allocation for the subhead approved by the Finance Committee is not exceeded. 
 
 


-  6  - 
 
Note 5 : For 
Subhead 3101GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  DS(Tsy)3, TsyB, on the advice of the Accommodation Strategy 
$30 million   
Group 
(b)  D Arch S, on the advice of the Minor Building Works Committee
$20 million  (for non-fitting out works and fitting out 
works other than those in item (e)) 
(c)  AD(Property Services), Architectural Services Department 
$2 million 
(for non-fitting out works and fitting out 
(Arch SD) 
works other than those in item (e)) 
(d)  Senior Maintenance Surveyors, Arch SD 
$0.1 million  (for non-fitting out works and fitting out 
works other than those in item (e)) 
(e)  Government Property Administrator 
$20 million  (for fitting out works in newly allocated 
government accommodation)   
 
 
Note 6 : 

For  Subhead 5001BX, the DCED is authorised to approve expenditure for individual items without limit provided that the annual 
allocations for the subhead approved by the Finance Committee is not exceeded; and the Head of the Geotechnical Engineering Office, 
up to $20 million per item. 
 
 
Note 7
 : For 
Subheads 5101DX and B100HX, the approving limits are as follows – 
 
Approving limit per item 
(a)  Permanent Secretary 
$30 million 
(b)  Deputy Director of Environmental Protection/Housing  
$20 million 
(or officer at D3 level or above as designated by the Controlling Officer) 
(c)  Assistant Director of Environmental Protection/Housing  
$12 million 
(or officer at D2 level as designated by the Controlling Officer) 
(d)  Directorate officer of Environmental Protection Department/Housing Department  
$5 million 
(as designated by the Controlling Officer)  
 
 


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Note 8: For 
Subhead 6100TX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(T) 
$30 million 
(b)  Deputy Secretary of Transport Branch, Transport and Housing Bureau (THB) 
$22 million 
(c)  DHy 
$20 million 
(d)  Deputy Director of Highways (or officer at D3 level) 
$12 million 
(e)  Directorate officer of Highways Department (HyD) (as designated by the DHy) 
$5 million 
(f)  Directorate officer of Traffic Engineering Division, Transport Department  
$2 million 
(as designated by the DHy) 
 
 
Note 9:
 For 
Subhead 6101TX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(T)  
$75 million 
(b)  Deputy Secretary of Transport Branch, THB 
$55 million 
(c)  DHy / DCED 
$50 million 
(d)  Deputy Director (or officer at D3 level) of Highways / Civil Engineering and Development  
$30 million 
(e)  Directorate officer of HyD / Civil Engineering and Development Department (CEDD) (as 
$12 million 
designated by DHy) 
 
 
Note 10:
 For 
Subhead 7016CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PSHA 
$30 million 
(b)  DHA/Director of Leisure and Cultural Services  
$20 million 
(c)  Deputy Director of Home Affairs (DDHA) / Deputy Director of Leisure and Cultural Services 
$12 million 
(d)  Directorate officer of Home Affairs Department and Leisure and Cultural Services 
$5 million 
Department (as designated by the Controlling Officer) 
 
 


-  8  - 
 
Note 11: For 
Subhead 7017CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PSHA 
$30 million 
(b)  DHA  
$20 million 
(c)  DDHA 
$12 million 
(d)  Assistant Director of Home Affairs (2) 
$5 million 
 
 
Note 12:
 For 
Subhead 7100CX, the approving limits are as follows – 
 
Approving limit per item 
(a)  PS(PL) (for non-Energizing Kowloon East (EKE)-related items)/ 
$30 million 
PS(W) (for EKE-related items) 
(b)  Deputy Secretary of Planning and Lands Branch, Development Bureau (DEVB) (for 
$22 million 
non-EKE-related items)/ 
Head of Energizing Kowloon East Office, Works Branch, DEVB (for EKE-related items) 
(c)  DCED 
$20 million 
(d)  Deputy Director (or officer at D3 level) of Civil Engineering and Development  
$12 million 
(e)  Directorate officer of CEDD (as designated by the Controlling Officer) 
$5 million 
 
 
Note 13 :  
For Subhead 8100EX, the SG, UGC is authorised to approve any items up to $10 million each; and up to $30 million each where the 
item has been endorsed by the UGC.  SG,UGC should consult the Secretary for Education (SED) in drawing up the annual estimate for 
this subhead and seek SED’s endorsement, where necessary, in authorising expenditure on individual projects.  
 
 
Note 14 :  
For Subhead 8001SX, the DSW is authorised to approve any items up to $30 million each; and Deputy DSW, up to $11 million each.  
DSW should consult the Secretary for Labour and Welfare (SLW) in drawing up the annual estimate for this subhead and seek SLW’s 
endorsement, where necessary, in authorising expenditure on individual projects. 
 
 


-  9  - 
 
Note 15 :  For Subhead A007GX, the approving limits are as follows – 
 
Approving limit per item 
(a)  GCIO/Deputy GCIO 
$10 million 
(b)  Assistant GCIO/Chief Systems Manager 
$1 million 
 
 

Expenditure from this non-works subhead should follow procedures stipulated in Office of the Government Chief Information Officer 
(OGCIO) Circular No. 3/2007 of the Commerce, Industry and Technology Bureau or future updated OGCIO Circulars on the 
procedures. 
 
 
Note 16 :  For the ambits of individual block allocations, please refer to the Memorandum Note on the Capital Works Reserve Fund in the annual 
Estimates.