Singapore legislation

Regulation 97

of Town Councils Financial Rules

Regulation 97

Authority to sell, dispose, write-off assets

Subregulation 1

Subject to rule 102, the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machinery, fixtures, etc., in the event of their ceasing to be in stock.

Subregulation 2

Where such items were disposed of by sale duly authorised by the Town Council, they shall be deleted without obtaining such special authority.