Singapore legislation

Regulation 105

of Town Councils Financial Rules

Regulation 105

Treatment of losses

Subregulation 1

Where there is no negligence or fault, the amount lost may be written-off on the following authority:

(a)

not exceeding $1,000—Officer or Committee authorised by the chairman(b)not exceeding $3,000—Chairman(c)exceeding $3,000—Town Council.

Subregulation 2

If the loss is an asset other than cash, the item shall be deleted from the inventory after the appropriate approval has been obtained.