Singapore legislation
Regulation 5
Regulation 5
Responsibilities of Accounting Officer
Subregulation 1
An Accounting Officer is personally responsible for —
the due performance of the financial duties of every department of which he or she is in charge and of the officers attached to the department;
the proper collection and custody of all public moneys receivable by the department or by any officer attached to the department; and
the accuracy of the accounts rendered by the department or under the authority of any officer attached to the department.
Subregulation 2
No officer may be relieved from a duty imposed on him or her by the Act or these Regulations by delegating the performance of that duty to a subordinate when the officer should have performed the duty himself or herself.
Subregulation 3
The responsibility of the Auditor‑General for the examination of public accounts and finances and of reporting any irregularity therein does not absolve an officer from the latter’s responsibility of complying or securing compliance with any instruction issued by the Treasury or an Accounting Officer of the department to which the officer is attached.
Subregulation 4
The Auditor‑General shall not be responsible for the accuracy of any account so as to relieve an Accounting Officer of any duty in respect of the account that may be imposed upon him or her by the Act or these Regulations.