Singapore legislation
Regulation 108
Regulation 108
Accounts to be kept and produced to Director‑General
Subregulation 1
The supervisor of every school must cause to be kept proper books of account in which must be shown every item of income and expenditure received and incurred on behalf of the school.
Subregulation 2
The Director-General may at any time require the supervisor of any school to furnish accounts, including those kept by the principal, audited by an auditor approved by the Director‑General.
Subregulation 3
The supervisor must, if so required, produce to the Director‑General all books and documents relating to the accounts of the school, including those kept by the principal, and the Director‑General or an officer authorised by the Director‑General may remove the books from the school premises to examine them in detail.