Town Councils Act
(Chapter 329A, Section 42)
Town Councils Financial Rules
R 1
(15th June 1998)
[23rd December 1988]
1.  These Rules may be cited as the Town Councils Financial Rules.
2.  In these Rules, unless the context otherwise requires --
“auditor” means the Auditor-General or such other auditor as may be appointed under section 37(1) of the Act;
“Head of Department” means any person appointed by a Town Council to have overall responsibility for a department of the Town Council;
“managing agent” means any person appointed by a Town Council under section 19(1)(d) of the Act to carry out its functions under the Act or any other Act;
“services” means any service required by a Town Council for carrying out its functions under the Act or any other Act, and includes —
(a)the maintenance and repair of any office building or part thereof;
(b)the testing and maintenance of any electrical or mechanical plant or equipment;
(c)the maintenance and repair of furniture and office machines;
(d)the provision of telephone communications;
(e)the routine servicing, repair and overhaul of vehicles;
(f)consultancy or managing agent services;
(g)pest control services or conservancy or cleaning services; or
(h)the printing of documents, forms, newsletters and other printed materials;
“stores” means all goods, equipment or materials used or required to be used by a Town Council for or in connection with the carrying out of any works, and includes any litter or refuse bin, tool, spare parts or other articles of equipment, whether or not for immediate fitting;
“works” means any of the following works carried out by a Town Council in the exercise or performance of its powers or functions under the Act or any other Act:
(a)the construction, structural alteration, renovation, repair or demolition of any building or part thereof;
(b)the installation, repair and maintenance of electrical or mechanical facilities in buildings;
(c)the installation of system furniture;
(d)the fabrication of signboards, bulk containers and frames; or
(e)the carrying out of projects primarily concerned with the installation, fabrication, construction or design of any facility, system or item according to the specifications laid down by a Town Council.