Subsidiary Legislation · 2025 Revised Edition · 10 parts
Financial Regulations 1990
Feedback & supportPart 1
Preliminary
Official textFrom Singapore Statutes Online, unchanged
reg 1Citation
These Regulations are the Financial Regulations 1990.
reg 2Definitions
In these Regulations —“Accounting Officer” means —
a Deputy Attorney‑General;
the Solicitor‑General;
the Auditor‑General;
the Clerk of Parliament;
the Permanent Secretary of a Ministry;
the Principal Private Secretary to the President;
the Chief Executive, Office of the Chief Justice;
the Chief Executive, Attorney‑General’s Chambers;
the Secretary to the Cabinet;
the Secretary to the Presidential Council;
the Secretary to the Prime Minister; or
the Secretary to the Public Service Commission;“annual estimates” means the annual estimates of revenue and expenditure of Singapore that are presented under Article 147(1) of the Constitution to Parliament and voted on;“Establishment List” means the list laid before Parliament under section 17(2) of the Act;“officer” means a public officer;“supplementary estimates” means the supplementary estimates of expenditure or statements of excess presented under Article 148(2) of the Constitution to Parliament and voted on.
“Accounting Officer” means —
a Deputy Attorney‑General;
the Solicitor‑General;
the Auditor‑General;
the Clerk of Parliament;
the Permanent Secretary of a Ministry;
the Principal Private Secretary to the President;
the Chief Executive, Office of the Chief Justice;
the Chief Executive, Attorney‑General’s Chambers;
the Secretary to the Cabinet;
the Secretary to the Presidential Council;
the Secretary to the Prime Minister; or
the Secretary to the Public Service Commission;
“annual estimates” means the annual estimates of revenue and expenditure of Singapore that are presented under Article 147(1) of the Constitution to Parliament and voted on;
“Establishment List” means the list laid before Parliament under section 17(2) of the Act;
“officer” means a public officer;
“supplementary estimates” means the supplementary estimates of expenditure or statements of excess presented under Article 148(2) of the Constitution to Parliament and voted on.
Part 2
Accounting Officers
Part 3
Receipts
Part 4
Payments
Part 5
Classification and Control
Part 6
Imprests
Part 7
Custody of Public Moneys
Part 8
Annual Accounts
Part 9
Custody of Stores
Part 10