Singapore legislation

Section 36

of Public Sector (Governance) Act 2018

Section 36

Financial accounts and records

A public body must —

(a)

keep proper accounts and records of its transactions and affairs and in accordance with the requirements of written law; and

(b)

do all things necessary to ensure that —

(i)

all payments out of its moneys are correctly made and properly authorised; and

(ii)

adequate control is maintained over the property and assets of, or in the custody of, the public body and over the expenditure incurred by the public body.

Read in full context — Public Sector (Governance) Act 2018 →