Schedule 3

or deficiencies of

public moneys,

losses or deficiencies

of public stores and

irrecoverable

revenue, debts and

overpayments —

$500,000

condemned,

unserviceable,

redundant or

obsolete public

stores — $1,000,000

2. MOF Deputy Secretary $60,000

$100,000

3. Permanent Secretary

(other than MOF

Permanent Secretary)

$100,000

$200,000

4. Deputy

Attorney‑General

$100,000

$200,000

5. Solicitor‑General or

Chief Executive,

Attorney‑General’s

Chambers

$100,000

$200,000

6. Auditor‑General

$100,000

$200,000

7. Clerk of Parliament

$100,000

$200,000

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Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

8. Principal Private

Secretary to the

President

$100,000

$200,000

9. Chief Executive,

Office of the Chief

Justice

$100,000

$200,000

10. Secretary to the Cabinet $100,000

$200,000

11. Secretary,

Presidential Council for

Minority Rights

$100,000

$200,000

12. Secretary,

Council of Presidential

Advisers

$100,000

$200,000

13. Secretary,

Presidential Council for

Racial and Religious

Harmony

$100,000

$200,000

14. Secretary to the Prime

Minister

$100,000

$200,000

15. Secretary,

Public Service

Commission

$6,000

$100,000

16. Deputy Secretary

(other than MOF

Deputy Secretary)

$6,000

$100,000

17. Deputy Chief

Executive,

Office of the Chief

Justice

$6,000

$100,000

18. Deputy

Auditor‑General

$6,000

$100,000

19. Assistant

Auditor‑General

$4,000

$60,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

20. Group Director or

Audit Director,

Auditor‑General’s

Office

$2,000

$40,000

21. Chief Counsel,

Attorney‑General’s

Chambers

Not delegated

$40,000

22. Chief Financial Officer,

Attorney‑General’s

Chambers

$2,000

$40,000

22A. Director-General or

Executive Director

$2,000

$40,000

23. Divisional Director,

Senior Director or

Director

$2,000

$40,000

24. Senior Deputy Director

or Deputy Director

$2,000

$20,000

25. Assistant Principal

Private Secretary to the

President

Not delegated

$4,000

PART 2

PRIME MINISTER’S OFFICE

1. Managing Director,

Monetary Authority of

Singapore

$100,000

$200,000

2. Chief Executive

Officer, ServiceSG,

Public Service Division

$6,000

$100,000

3. Director,

Corrupt Practices

Investigation Bureau

$2,000

$40,000

4. Director‑General,

Strategy Group

$2,000

$40,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

5. Chief Operating

Officer, ServiceSG,

Public Service Division

$2,000

$40,000

6. Deputy Director,

Corrupt Practices

Investigation Bureau

Not delegated

$20,000

7. Head,

Elections Department

Not delegated

$10,000

8. Senior Assistant

Director,

National Population

and Talent Division

Not delegated

$10,000

PART 3

MINISTRY OF CULTURE, COMMUNITY AND YOUTH

1. Commissioner of

Charities

Not delegated

$100,000

2. Chief Executive,

National Youth Council

Not delegated

$100,000

3. Deputy Chief

Executive,

National Youth Council

Not delegated

$40,000

4. Assistant Chief

Executive,

National Youth Council

Not delegated

$40,000

5. Executive Director,

National Youth Council

Not delegated

$40,000

6. Dean,

Culture Academy

Not delegated

$40,000

7. Vice Dean,

Culture Academy

Not delegated

$40,000

8. Executive Director,

Ministry of Culture,

Community and Youth

Not delegated

$40,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

9. Head,

Ministry of Culture,

Community and Youth

Not delegated

$20,000

10. Registrar of

Co‑operative Societies

and Mutual Benefit

Organisations

Not delegated

$20,000

11. Registrar of Muslim

Marriages

Not delegated

$20,000

12. Registrar,

Syariah Court

Not delegated

$20,000

PART 4

MINISTRY OF DEFENCE

1. Chairperson of the

Board of Directors,

Defence Science and

Technology Agency

Not delegated

$100,000

2. Chairman,

Singapore Armed

Forces Welfare Council

$40,000

$100,000

3. Chief Executive,

Defence Science and

Technology Agency

Not delegated

$80,000

4. Deputy Chief

Executive,

Defence Science and

Technology Agency

Not delegated

$60,000

5. Director,

Defence Science and

Technology Agency

Not delegated

$40,000

6. Chief of Medical Corps $2,000

$40,000

7. Director (Function),

Procurement or

Cluster Head,

Not delegated

$20,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

Procurement,

Defence Science and

Technology Agency

8. Assistant Director,

Defence Science and

Technology Agency

Not delegated

$10,000

9. Commander,

Headquarters of

Overseas Training Base

$2,000

$10,000

10. Head,

Service Logistics

Department

$2,000

$10,000

11. Deputy Cluster Head or

Deputy Director,

Procurement,

Defence Science and

Technology Agency

Not delegated

$10,000

12. Deputy Head,

Service Logistics

Department

Not delegated

$4,000

13. Secretary,

Singapore Armed

Forces Welfare Council

Not delegated

$4,000

14. Brigade Commander or

Command Commander

$1,000

$2,000

15. Formation

Commander, Group

Commander or Base

Commander

$1,000

$2,000

16. Commanding Officer

$500

$1,000

PART 5

MINISTRY OF EDUCATION

1. Divisional Director in

charge of Ministry of

$2,000

$40,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

Education finance or

procurement

2. Chief Financial Officer Not delegated

$40,000

3. Chief Procurement

Officer

Not delegated

$40,000

4. Superintendent of

School Cluster

Not delegated

$10,000

5. Principal of Junior

College, Secondary

School or Primary

School

Not delegated

$6,000

6. Academy Principal

Not delegated

$6,000

PART 6

MINISTRY OF FINANCE

1. Commissioner of

Inland Revenue,

Inland Revenue

Authority of Singapore

$6,000

$100,000

2. Deputy Commissioner,

Inland Revenue

Authority of Singapore

Not delegated

$60,000

3. Accountant‑General

$2,000

$40,000

4. Director‑General,

Singapore Customs

$2,000

$40,000

5. Chief Executive,

VITAL

$2,000

$40,000

6. Deputy Chief

Executive,

VITAL

Not delegated

$40,000

7. Chief Legal Officer

$2,000

$40,000

7A. Chief Tax Policy

Officer

$2,000

$40,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

8. Assistant

Commissioner

(Compliance Strategy

& Tax Recovery),

Inland Revenue

Authority of Singapore

Not delegated

$40,000

9. Deputy

Accountant‑General

Not delegated

$20,000

10. Deputy

Director‑General,

Singapore Customs

Not delegated

$20,000

11. Director

(Compliance Strategy

& Tax Recovery),

Inland Revenue

Authority of Singapore

Not delegated

$20,000

12. Senior Assistant

Director‑General,

Assistant

Director‑General or

Chief Human Resource

Officer,

Singapore Customs

Not delegated

$10,000

13. Deputy Director

(Compliance Strategy

& Tax Recovery),

Inland Revenue

Authority of Singapore

Not delegated

$10,000

PART 7

MINISTRY OF FOREIGN AFFAIRS

1. Head of Mission

Not delegated

$60,000

2. Director‑General

$2,000

$40,000

3. Deputy

Director‑General

$2,000

$20,000

PART 8

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

MINISTRY OF HEALTH

1. Deputy

Director‑General of

Health

$2,000

$40,000

PART 9

MINISTRY OF HOME AFFAIRS

1. Commissioner of

Police

$2,000

$40,000

2. Commissioner,

Singapore Civil

Defence Force

$2,000

$40,000

3. Commissioner,

Immigration &

Checkpoints Authority

$2,000

$40,000

4. Commissioner of

Prisons

$2,000

$40,000

5. Director,

Central Narcotics

Bureau

$2,000

$40,000

6. Director,

Internal Security

Department

$2,000

$40,000

7. Chief Executive,

Home Team Academy

$2,000

$40,000

8. Deputy Commissioner

of Police

Not delegated

$20,000

9. Deputy Commissioner,

Singapore Civil

Defence Force

Not delegated

$20,000

10. Deputy Commissioner,

Immigration &

Checkpoints Authority

Not delegated

$20,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

11. Deputy Commissioner

of Prisons

Not delegated

$20,000

12. Deputy Director,

Central Narcotics

Bureau

Not delegated

$20,000

13. Senior Director or

Director,

Home Team

Department

Not delegated

$20,000

14. Deputy Chief

Executive,

Home Team Academy

Not delegated

$20,000

15. Domain Commander,

Immigration &

Checkpoints Authority

Not delegated

$20,000

16. Deputy Director,

Home Team

Department

Not delegated

$10,000

17. Senior Assistant

Director,

Home Team

Department

Not delegated

$10,000

18. Commander,

Singapore Police Force

Not delegated

$10,000

19. Commander,

Overseas Contingent

Not delegated

$10,000

20. Command

Commander,

Immigration &

Checkpoints Authority

Not delegated

$10,000

21. Assistant Director or

Head of Branch,

Home Team

Department

Not delegated

$6,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

22. Deputy Commander,

Singapore Police Force

Not delegated

$6,000

23. Deputy Commander,

Overseas Contingent

Not delegated

$6,000

24. Command Deputy

Commander,

Immigration &

Checkpoints Authority

Not delegated

$6,000

PART 10

MINISTRY OF LAW

1. Chief Executive,

Singapore Land

Authority

Not delegated

$100,000

2. Deputy Chief

Executive,

Singapore Land

Authority

Not delegated

$60,000

3. Director‑General

$2,000

$40,000

4. Official Assignee

$2,000

$40,000

5. Public Trustee

$2,000

$40,000

6. Official Receiver

$2,000

$40,000

7. Director of Legal Aid

$2,000

$40,000

8. Registrar of

Moneylenders

$2,000

$40,000

9. Registrar of

Pawnbrokers

$2,000

$40,000

10. Chief Public Defender

$2,000

$40,000

10A. Chief Maintenance

Enforcement Officer

$2,000

$40,000

11. Assistant Chief

Executive,

Not delegated

$30,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

Singapore Land

Authority

12. Registrar, Appeals

Board

(Land Acquisition)

Not delegated

$20,000

13. Director,

Singapore Land

Authority

Not delegated

$20,000

14. Deputy Director of

Legal Aid

Not delegated

$10,000

15. Deputy Official

Assignee

Not delegated

$10,000

16. Deputy Public Trustee

Not delegated

$10,000

17. Deputy Official

Receiver

Not delegated

$10,000

18. Deputy Registrar of

Moneylenders

Not delegated

$10,000

19. Deputy Registrar of

Pawnbrokers

Not delegated

$10,000

20. Deputy Chief Public

Defender

Not delegated

$10,000

PART 11

MINISTRY OF MANPOWER

1. Divisional Director

$2,000

$40,000

2. Chief,

ACE Group

$2,000

$40,000

3. Chief

(Corporate and

Transformation)

$2,000

$40,000

4. Registrar,

Industrial Arbitration

Court

$2,000

$40,000

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

5. Deputy Chief,

ACE Group

Not delegated

$40,000

6. Commander,

FAST Command,

ACE Group

Not delegated

$40,000

7. Deputy Commander,

FAST Command,

ACE Group

Not delegated

$20,000

8. Head, Internal Audit

Unit

$2,000

$20,000

9. Senior Assistant

Director or

Assistant Director

(Levy Section)

Not delegated

$2,000

PART 12

MINISTRY OF NATIONAL DEVELOPMENT

1. Financial Controller

Not delegated

$20,000

PART 13

MINISTRY OF SOCIAL AND FAMILY DEVELOPMENT

1. Chief Executive

Officer,

Early Childhood

Development Agency

$2,000

$40,000

2. Assistant Chief

Executive Officer,

Early Childhood

Development Agency

$2,000

$40,000

PART 14

MINISTRY OF ENERGY, TRADE AND INDUSTRY

1. Chief Statistician

$2,000

$40,000

PART 15

MINISTRY OF TRANSPORT

S 133/2024

First column

Second column

Third column

Delegate

Maximum amount if

fraud or negligence is

involved

Maximum amount if fraud or

negligence is not involved

1. Chief Executive,

Land Transport

Authority of Singapore

Not delegated

$100,000

2. Deputy Chief

Executive,

Land Transport

Authority of Singapore

Not delegated

$60,000

3. Senior Group Director

or Group Director,

Land Transport

Authority of Singapore

Not delegated

$40,000

4. Deputy Group Director,

Land Transport

Authority of Singapore

Not delegated

$30,000

5. Director,

Land Transport

Authority of Singapore

Not delegated

$20,000

6. Deputy Director,

Land Transport

Authority of Singapore

Not delegated

$10,000

[S 737/2026 wef 01/10/2026]

[S 607/2026 wef 15/09/2026]

[S 394/2025 wef 06/06/2025]

S 133/2024

Made on 27 February 2024.

TAN CHING YEE

Permanent Secretary,

Ministry of Finance,

Singapore.

[MOF.LD.LD.2020.PROJ.9; AG/LEGIS/SL/1/2020/3 Vol. 1]

S 133/2024