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The Finance Committee normally meets on Friday afternoons to scrutinize and approve public expenditure proposals put forward by the Government. One of the roles of the Finance Committee is to scrutinize the annual Draft Estimates of Expenditure presented by the Financial Secretary to the Legislative Council together with the Appropriation Bill, which sets out the Government's annual expenditure proposals for the following financial year.

All Members, other than the President of the Legislative Council, are members of the Committee. The Chairman and Deputy Chairman of the Committee are elected by and from its members.

Subcommittees

There are two subcommittees under the Finance Committee: the Establishment Subcommittee and the Public Works Subcommittee.

The Establishment Subcommittee examines and makes recommendations to the Finance Committee on the Government's proposals for the creation, redeployment, and deletion of directorate posts, and for changes to the structure of civil service grades and ranks.

The Public Works Subcommittee examines and makes recommendations to the Finance Committee on the Government's expenditure proposals under the Capital Works Reserve Fund for projects in the public works programme and building projects carried out by or on behalf of subvented organizations.