Singapore legislation
Regulation 34
Regulation 34
Authority to incur expenditure
Subregulation 1
Authority to incur expenditure for any one item shall be as follows:
not exceeding $10,000—Officer or Committee authorised by the chairman(b)not exceeding $100,000—Chairman(c)exceeding $100,000—Town Council
Subregulation 2
To determine the authority to approve the expenditure, the financial limits are to be applied to —
the value of any single item of stores, services or works to be awarded; and
the total value, inclusive of variation orders, of the stores, services or works to be awarded to any one contractor.
Subregulation 3
Where necessary for the efficient operation of a Town Council’s functions, delegation of authority by the Town Council may be effected and notified in writing to the secretary and the auditor.
Subregulation 4
A list of delegated officers, the scope of their authorities and their specimen signatures shall be maintained by a Town Council.
Subregulation 5
Paragraph (1) shall not apply to refunds and payments made under rule 31(2)(a) and (b) or continuing expenditure to which the Town Council is already committed, such as workmen’s compensation, hospital and medical charges, loan charges, property tax, hire of police guards, escorts and security measures, postages, public utility charges, telegrams and telephones, publications in the Gazette, and purchase under approved term contracts (other than maintenance term contracts) at specified unit rates.
Subregulation 6
Where appropriate in the cases mentioned in paragraph (5) and subject to funds being available within the approved budget, the secretary or any authorised Committee or officer shall authorise the expenditure and certify the bills for payment.
Subregulation 7
Notwithstanding the financial authority to incur expenditure under paragraph (1), policies and guidelines issued by the Town Council from time to time on restricted expenditure items, such as entertainment, office furniture and equipment and overseas travel, shall be observed.
Subregulation 8
For the purpose of delegating financial authority pursuant to paragraph (3), the secretary is required to observe the following guidelines in submitting proposals to the Town Council for approval:
the maximum limit of delegation for any one item shall be $5,000;
only a minimum number of delegated officers or Committees may be appointed so as to ensure proper control over expenditure;
delegation must be clearly defined to indicate the expenditure accounts applicable to each delegated officer or Committee; and
where exceptional circumstances warrant it, deviations from the above guidelines may be permitted with the approval of the Town Council.