Page 109 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

21. Deferred income (Continued) 21. 遞延收益 （續）

(a) Minor Works Projects Fund （a） 小型工程項目基金

During the financial year ended 31 March 2014, the Government 於截至二零一四年三月三十一日止的財政年
advanced HK$13,000,000,000 (under Subhead 8083MM) to HA for 度內，政府預支港幣13,000,000,000元（分
minor works projects to improve the existing facilities in public 目8083MM 項下）予醫管局，以供進行小型
hospitals and clinics. The one-off grant has replaced the annual 工程項目，改善公立醫院及診所的現時設
block funding allocation under Capital Works Reserve Fund – 施。這筆一次性撥款已代替每年透過基本工
Improvement Works Block Vote (Subhead 8100MX) and covers 程儲備基金 — 改善工程的整體撥款（分目
minor works projects under five planned programmes, with 8100MX），並按五個擬定計劃進行每項上限
costing not more than HK$75 million for each individual item. The 為港幣7,500萬元的小型改善工程。五個計
five programmes are facility rejuvenation programme, capacity 劃包括設施修復計劃、服務量提升計劃、安
enhancement programme, safe engineering programme, universal 全機電計劃、加強人人暢道通行計劃，以及
accessibility programme and regular maintenance / minor works 定期維修 / 小型工程及主要工程計劃的預備
and preparatory works for major capital works projects. 工作。

As approved by the Government, HA has placed HK$7,300,000,000 醫管局獲政府批准，於二零一四年四月十一日
with the Exchange Fund over a period of six years since 將港幣7,300,000,000元存入外匯基金，為期
11 April 2014 while the remaining funds have been managed 六年，餘款由內部管理，並根據醫管局現行
internally and invested within the ambit of HA’s prevailing 的投資規定進行投資。獲批撥款連同有關利
investment guidelines. The approved grant, together with the 息收入，將用以支付由二零一四年四月起未
related investment income, will be fully used to meet the costs 來約十年的小型工程項目開支。對於基金的
of the minor works projects in the coming 10 years or so starting 使用，醫管局會沿用過往使用分目8100MX
from April 2014. For the use of funds, HA will continue to seek 項下基金的做法，就獲一次過撥款資助的每
prior approval from the Government for each individual item of 個開支項目事先獲取政府批准。
expenditure to be funded by the one-off grant, as has been the
practice for the use of funds under Subhead 8100MX.

(b) PPP Fund （b） 公私營協作基金
The Government allocated to HA a sum of HK$10,000,000,000 於二零一六年三月三十一日，政府向醫管局
on 31 March 2016 as an endowment fund (note 23) to generate 撥款港幣10,000,000,000元設立留本基金
investment returns for regularising and enhancing ongoing （附註23），利用所得投資回報以恒常營運和
clinical PPP programmes, as well as developing new clinical PPP 優化持續推行的臨床公私營協作計劃，以及
programmes in future. HA can make use of the investment returns 在日後推行新的計劃。醫管局可利用投資回
together with the remaining balance of the one-off designated 報，連同政府之前給予的一次性指定撥款的
funding provided previously to support the ongoing operation of the 結餘，持續營運於二零一六年四月推行的公
PPP programmes commencing in April 2016. 私營協作計劃。

During the financial year ended 31 March 2020, the Government 於截至二零二零年三月三十一日止的財政
provided recurrent subvention of HK$9,563,000 (2019: 年度，政府向醫管局提供港幣9,563,000元
HK$6,254,000) to HA for pay adjustment of staff deployed on PPP （二零一九年：港幣6,254,000元）經常性補
programmes. The subvention was transferred to the PPP Fund 助，用作公私營協作計劃職員的薪酬調整。
and was recognised in the deferred income – PPP Fund when the 有關補助於收到時轉調往公私營協作基金，
subvention was received. 並確認為遞延收益 — 公私營協作基金。

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 107