Singapore legislation

Regulation 30

of Police Regulations

Regulation 30

Accounts

Subregulation 1

The Police Financial Officer shall maintain a Police Fund cash book showing —

(a)

all amounts received;

(b)

the sources from and dates on which the amounts were received and details of all payments with the dates of and authority for such payments; and

(c)

appropriate ledger accounts.

Subregulation 2

There shall be kept in addition to paragraph (1), a loans ledger in which shall be recorded —

(a)

the amounts of loans granted;

(b)

the amounts outstanding together with particulars of individual loans, interest thereon; and

(c)

the repayments of loans.

Subregulation 3

A statement of accounts shall be submitted annually to the Commissioner.

Subregulation 4

All accounts shall be balanced monthly and all books and vouchers shall be submitted to the Auditor-General together with the annual statement of accounts for audit within one month after the expiration of each year.