Singapore legislation
Regulation 93
Regulation 93
Authority to write-off irrecoverable revenue, debt and overpayment
Subregulation 1
Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arrears of revenue, debt due to the Town Council, overpayment reported as irrecoverable, etc., shall be as follows:
(a)
not exceeding $3,000—Officer authorised by the chairman(b)not exceeding $5,000—Chairman(c)exceeding $5,000—Town Council.
Subregulation 2
At each financial year-end, the details of the amounts so written-off during the preceding 12 months shall be reported to the Town Council by the secretary with copies to the auditor.