Singapore legislation
Regulation 56
Regulation 56
Unauthorised disbursements
Subregulation 1
Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount.
Subregulation 2
In the event of any wrongful payment being made in consequence of an incorrect certification on a voucher, the certifying officer shall be responsible for the wrongful payment.
Subregulation 3
The Head of Department or his authorised representative shall certify as to the accuracy of every detail on the voucher.
Subregulation 4
It is the responsibility of the Head of Department to satisfy himself that —
the services specified have been duly performed;
the goods purchased have been properly held or applied for the purpose intended;
the prices charged are either according to contracts or approved scales, or fair and reasonable according to current local rates;
authority has been obtained as quoted, and the computations and castings have been verified and are arithmetically correct; and
the persons named in the vouchers are those entitled to receive payment.
Subregulation 5
In approving a refund or payment under rule 31(2)(a) or (b), the Head of Department or his authorised representative shall satisfy himself that the amount had been received by the Town Council and is still due and payable to the payee.