Singapore legislation
Regulation 23
of People’s Association (Community Development Councils) Rules
Regulation 23
Accounts and audit
Amended byS 286/2006 wef 31/05/2006S 472/2018 wef 23/07/2018S 286/2006 wef 31/05/2006S 286/2006 wef 31/05/2006
Subregulation 1
Amended byS 286/2006 wef 31/05/2006S 472/2018 wef 23/07/2018
The accounts of a Council shall be audited by the Auditor-General or by an auditor appointed annually by the Minister in consultation with the Auditor-General.
Subregulation 2
Amended byS 286/2006 wef 31/05/2006
As soon as the accounts of a Council have been audited under paragraph (1), a copy of the accounts signed jointly by the Chairman and Secretary-Treasurer of the Council and certified by the auditor shall be submitted to the Deputy Chairman of the Board.
Subregulation 3
Amended byS 286/2006 wef 31/05/2006
The auditor may also perform an interim audit of the accounts and financial position of a Council at any time the Association considers necessary.