Singapore legislation

Regulation 10

Supplementary estimates and schedules of transfers

Subregulation 1

Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be submitted early by the secretary, wherever possible, before the additional expenditure is committed, so as to give the Town Council sufficient time for consideration and approval.

Subregulation 2

Supplementary estimates approved by a Town Council shall be published in the Gazette.

Subregulation 3

An application may be made for provision of one or more of the following:

(a)

transfer from a sub-head to another sub-head within the same head;

(b)

transfer from a sub-head of one head to a sub-head of another head;

(c)

creation of a new head or sub-head either by transfer or new supplemental provisions; and

(d)

supplemental provision to an existing head or sub-head.

Subregulation 4

The following and other relevant information, where applicable, shall be furnished to enable a Town Council to reach a decision without further reference to the department concerned:

(a)

the existing head or sub-head to which it is desired to transfer or supplement the sum originally budgeted and any supplement added since the first creation of the head or sub-head;

(b)

the actual expenditure and outstanding liabilities against the head or sub-head on the date when the application is made;

(c)

the reasons why the approved provision is insufficient and why the additional expenditure cannot be deferred until the following financial year;

(d)

the reasons why a new head or sub-head is necessary and why the need for it was not foreseen when the estimates were drafted and why the service cannot be postponed and included in the following year’s estimates;

(e)

the basis on which the required amount is calculated;

(f)

whether savings are available under another head or sub-head and, if so, to state the head or sub-head and the amount to be transferred and the reasons for availability of the savings; and

(g)

the reasons why a supplemental provision is necessary.

Read in full context — Town Councils Financial Rules →