On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 15/06/1998.
PART V
ACCOUNTS, AUDIT AND CASH
90.
—(1) No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts.
(2) Payment under any document bearing an irregular alteration or erasure may be refused.
(3) Where corrections are necessary, the original figure should be crossed through by a line only, so as to show clearly what the figures originally entered were, and the correct figures placed close to the original ones, the correction being initialled by the secretary or his authorised representative.
(4) Under no circumstances are alterations or erasures to be made to audited figures.
92. Any set of debit notes or bills prepared by a department but cancelled before dispatch to the debtor concerned shall be forwarded intact and marked ``cancelled’’ to the Finance Department for record purposes, and on no account should cancelled bills be destroyed.
93.
—(1) Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arrears of revenue, debt due to the Town Council, overpayment reported as irrecoverable, etc., shall be as follows:
(a) not exceeding $3,000 — | Officer authorised by the chairman |
(b) not exceeding $5,000 — | Chairman |
(c) exceeding $5,000 — | Town Council |
(2) At each financial year-end, the details of the amounts so written-off during the preceding 12 months shall be reported to the Town Council by the secretary with copies to the auditor.
94.
—(1) Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows:
(a) not exceeding $3,000 for any one case — | Officer authorised by the chairman |
(b) not exceeding $5,000 for any one case — | Chairman |
(c) exceeding $5,000 for any one case — | Town Council. |
(2) Administrative charges imposed, other than those under contracts, may be waived or reduced as follows:
(a) not exceeding $1,000 for any one case — | Officer authorised by the chairman |
(b) not exceeding $3,000 for any one case — | Chairman |
(c) exceeding $3,000 for any one case — | Town Council |
(3) At each financial year-end, the details of the cases of waiver or reduction of liquidated damages and administrative charges shall be reported to the Town Council by the secretary with copies to the auditor.
95. Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as is practicable, the voucher should be capable of verification, without reference to any other document.
96.
—(1) All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule .
(2) The disposal of records shall not be inconsistent with any directive issued by the Director of National Archives of Singapore, who shall be consulted in cases of doubt.
97.
—(1) Subject to rule 102, the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machinery, fixtures, etc., in the event of their ceasing to be in stock.
(2) Where such items were disposed of by sale duly authorised by the Town Council, they shall be deleted without obtaining such special authority.
98.
—(1) The Town Council shall keep an inventory of furniture, equipment, etc., comprising —
(a)
an asset register for assets which are required to be capitalised; and
(b)
an asset register for assets which are not required to be capitalised.
(2) The asset number shall be entered on the voucher which is raised for the item purchased before the voucher is forwarded to the Finance Department for payment.
(3) All non-consumable, movable office furniture and equipment (excluding office articles of a rapidly wasting nature, such as paper basket, erasers, rulers and pencils) shall be recorded and tagged with the allotted asset number.
(4) The inventories shall be completely checked at least annually by the departmental officers in charge, who shall certify accordingly in the records which shall at all times be kept up-to-date for inspection by the auditor.
99. Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper stock book or inventory recording such property, and on their ceasing to be in stock, shall see to their proper deletion from the inventory.
100.
—(1) All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement.
(2) If such assets are unsuitable for sale, they shall be disposed of as directed by the chairman.
(3) Where written-off assets are to be destroyed, a certificate of destruction is to be completed and copies forwarded to the auditor.
(4) An officer appointed by the secretary shall witness the destruction.
(5) The officer appointed under paragraph (4) shall not be the same officer recommending the write-off or the user of the assets.
101.
—(1) A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the secretary for the purpose of reporting on unserviceable stores, equipment and vehicles, etc., on the application of a Head of Department.
(2) The Survey Committee shall report to the chairman, who may take such action and give such directions as he sees fit.
(3) A copy of the survey report shall be sent to the auditor.
102.
—(1) Where no negligence or fraud is involved, the following officers may dispense with the proceedings of a Survey Committee and give directions for write-off:
(a) not exceeding $1,000 — | Officer or Committee authorised by the chairman |
(b) not exceeding $3,000 — | Chairman |
(c) exceeding $3,000 — | Town Council. |
(2) Such authority for write-off shall apply when the assets are recommended for the write-off because of one of the following reasons:
(a)
unserviceable;
(b)
obsolete;
(c)
uneconomical to repair; or
(d)
redundant.
(3) In the case of assets written-off in accordance with this rule, a report shall be submitted to the auditor showing the action taken in each case.
103.
—(1) On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of Department shall report immediately the loss to the secretary and the auditor.
(2) As soon as possible thereafter, recommendations shall be made to the chairman and the Town Council by the secretary on measures to take to prevent recurrence.
104.
—(1) If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon such negligence or fault being reported, to be surcharged with all or any part of the loss.
(2) Where surcharge is to be imposed, the amount shall not exceed the actual cash or replacement value of the loss.
(3) The authority to approve the amount to be surcharged shall be as follows:
(a) not exceeding $1,000 — | Officer or Committee authorised by the chairman |
(b) not exceeding $3,000 — | Chairman |
(c) exceeding $3,000 — | Town Council. |
105.
—(1) Where there is no negligence or fault, the amount lost may be written-off on the following authority:
(a) not exceeding $1,000 — | Officer or Committee authorised by the chairman |
(b) not exceeding $3,000 — | Chairman |
(c) exceeding $3,000 — | Town Council. |
(2) If the loss is an asset other than cash, the item shall be deleted from the inventory after the appropriate approval has been obtained.
106.
—(1) Not later than 8th May each year or such other date as the secretary may determine, each Head of Department should prepare and submit to the Finance Department a full and complete list of debtors and creditors as at the preceding 31st March.
(2) These balances shall be taken into account for the purposes of the annual accounts of the Town Council, and provision shall be made for outstanding commitments so reported.
(3) No provision shall be allowed to remain uncleared for more than a year unless there are valid reasons.
107. Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.
108. A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council considers necessary.
109. In the discharge of his official duties, the auditor shall have direct access to the secretary and the chairman.
110.
—(1) It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or the reason for the delay.
(2) If the reply is delayed, the information required shall be forwarded as soon as possible.
(3) Queries by and replies to the auditor concerning any matter in any department shall be brought to the attention of the Head of Department concerned, and the Head of Department shall endorse or sign all such communications.
111. Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, accounts and vouchers relating to the financial transaction of his office are afforded safe custody at all times and are produced to the auditor whenever required.
112.
—(1) The approval of the chairman shall be obtained before unused or obsolete serially numbered receipts in any form are destroyed.
(2) The secretary shall forward to the auditor a detailed list of all unserviceable or obsolete serially numbered licences (if any) and receipts in any form in stock, stating the reasons why they are no longer required.
(3) When approval of the chairman has been obtained, the secretary shall appoint a Committee of at least 2 officers to destroy them.
(4) The Committee shall, after destruction of the documents concerned, prepare a certificate of destruction and forward copies to the auditor and the department concerned.
113.
—(1) Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the secretary who shall bring the matter to the notice of the Town Council.
(2) The loss of such serially numbered receipts in any form as well as the loss of works orders shall forthwith be published in the Gazette, giving the serial numbers involved.
114.
—(1) The secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of officers entrusted with the custody of money, stamp, or other valuables of any kind, as well as stocks of unused receipt books.
(2) Such surprise examinations should be held at uncertain intervals of time, and the date, nature and result thereof shall be recorded in a book which shall be initialled by the secretary or his representative on the occasion of each examination.
(3) This rule shall not affect other surprise surveys which may be considered necessary by the auditor.