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In force2025 Revised Edition

Part 1 · Preliminary

2. Definitions

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In these Regulations —“Accounting Officer” means —

(a)

a Deputy Attorney‑General;

(b)

the Solicitor‑General;

(c)

the Auditor‑General;

(d)

the Clerk of Parliament;

(e)

the Permanent Secretary of a Ministry;

(f)

the Principal Private Secretary to the President;

(g)

the Chief Executive, Office of the Chief Justice;

(h)

the Chief Executive, Attorney‑General’s Chambers;

(i)

the Secretary to the Cabinet;

(j)

the Secretary to the Presidential Council;

(k)

the Secretary to the Prime Minister; or

(l)

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)

a Deputy Attorney‑General;

(b)

the Solicitor‑General;

(c)

the Auditor‑General;

(d)

the Clerk of Parliament;

(e)

the Permanent Secretary of a Ministry;

(f)

the Principal Private Secretary to the President;

(g)

the Chief Executive, Office of the Chief Justice;

(h)

the Chief Executive, Attorney‑General’s Chambers;

(i)

the Secretary to the Cabinet;

(j)

the Secretary to the Presidential Council;

(k)

the Secretary to the Prime Minister; or

(l)

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.

Report

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

Capitalising Nationally Significant Infrastructure Expenditure