﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Town Councils Financial Rules amendments</title><link>https://sso.agc.gov.sg/SL/TCA1988-R1/Historical/19961201?DocDate=19980615&amp;ValidDate=19970530&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20210705&amp;ProvIds=Sc1-</link><title>Town Councils Financial Rules - First Schedule Investments by Town Councils</title><description>Rule 89(1)(b ) Investments by Town Councils Investments in foreign currencies, for hedging purposes only. Investments denominated in Singapore dollar in stocks, funds or securities...</description><pubDate>Mon, 05 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20210705&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Mon, 05 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20210705&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170501&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 34(1) of the Act, the surpluses in — any operating fund established for residential property and commercial prope...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170501?ValidDate=20170501&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the secretary in accordance with the Budget Calendar as issued by the secretary from ...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170501&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20210705&amp;ProvIds=pr11A-</link><title>Town Councils Financial Rules - 11A Virements</title><description>Virements If at the end of a financial year of a Town Council, there is a surplus in an operating fund of the Town Council, or a surplus in an ordinary sinking fund of the Town Cou...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170501&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits in Singapore currency with...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170501&amp;ProvIds=Sc1-</link><title>Town Councils Financial Rules - First Schedule Investments by Town Councils</title><description>Rule 89(1)(b ) Investments by Town Councils Investments in foreign currencies, for hedging purposes only. Investments denominated in Singapore dollar in stocks, funds or securities...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170501&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170501?ValidDate=20170501&amp;ProvIds=Sc1-</link><title>Town Councils Financial Rules - First Schedule Investments by Town Councils</title><description>Rule 89(1)(b ) Investments by Town Councils Investments in foreign currencies, for hedging purposes only. Investments denominated in Singapore dollar in stocks, funds or securities...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170501?ValidDate=20170501&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Mon, 01 May 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170501?ValidDate=20170501&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions In these Rules, unless the context otherwise requires — auditor means the Auditor-General or such other auditor as may be appointed under section 38(1) of the Act; S 63...</description><pubDate>Sat, 01 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20210705&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council must establish and maintain, as part of the Town Council Fund, separate sinking funds as follows each for residential property and for commercial prope...</description><pubDate>Sat, 01 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Sat, 01 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Sat, 01 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Fri, 21 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply of utility services by the P...</description><pubDate>Fri, 21 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Fri, 21 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions In these Rules, unless the context otherwise requires — auditor means the Auditor-General or such other auditor as may be appointed under section 38(1) of the Act; S 63...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property and o...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 34(1) of the Act, the surpluses in — any fund established for the management and maintenance of residential prope...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits in Singapore currency with...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=Sc1-</link><title>Town Councils Financial Rules - First Schedule Investments by Town Councils</title><description>Rule 89(1)(b ) Investments by Town Councils Investments in foreign currencies, for hedging purposes only. Investments denominated in Singapore dollar in stocks, funds or securities...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions In these Rules, unless the context otherwise requires — auditor means the Auditor-General or such other auditor as may be appointed under section 38(1) of the Act; S 63...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; Deleted by S 179/9...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property and o...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 34(1) of the Act, the surpluses in — any fund established for the management and maintenance of residential prope...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Payments received by hand or through the post — shall be promptly registered in the proper remittance register; and shall reach the cashier with...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register. The book may thereafte...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received each day shall be placed at closing time in a money delivery box, cash deposit bag or such other container as the Town Counc...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council or any bank, ...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 (Deleted)</title><description>Deleted by S 179/99 wef 15/04/1999</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the chairman (b ...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ), the chairman and an officer authorised by him may, in circumstances of emergency...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the secretary. The secretary or the ...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to cost not more than $70,000 . S 179/1999 wef 15/04/1999...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17), tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more th...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. The Tender Opening Committee shall consist of an officer authorised by the secretary a...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the chairman or an officer authorised by the Town...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr86A-</link><title>Town Councils Financial Rules - 86A Contractors debarred by Government</title><description>Contractors debarred by Government A Town Council shall not, in the absence of special reason approved by the chairman of the Town Council, award any contract to a person who has b...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits in Singapore currency with...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Second Schedule . S 637/2...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102, the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machiner...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr106A-</link><title>Town Councils Financial Rules - 106A Submission of financial statements and records</title><description>Submission of financial statements and records A Town Council shall, at the time of submitting its financial statements to the auditor under section 36 of the Act, forward a copy o...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=Sc1-</link><title>Town Councils Financial Rules - First Schedule Investments by Town Councils</title><description>Rule 89(1)(b ) Investments by Town Councils Investments in foreign currencies, for hedging purposes only. Investments denominated in Singapore dollar in stocks, funds or securities...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=Sc2-</link><title>Town Councils Financial Rules - Second Schedule </title><description>Rule 96 Retention Schedule for Completed Forms and Records. Type of Form or Record. Retention Period. (a )	Subsidiary books of accounts and records pertaining to receipts, payments...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply of utility services by the P...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules. It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial ...</description><pubDate>Sat, 01 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Thu, 15 Apr 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Thu, 15 Apr 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of -- residential property; commercial proper...</description><pubDate>Mon, 08 Feb 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property and o...</description><pubDate>Mon, 08 Feb 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund established for the management and maintenance of residential pro...</description><pubDate>Mon, 08 Feb 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Mon, 08 Feb 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the secretary in accordance with the Budget Calendar as issued by the secretary from ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; He...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of -- residential property; market and food c...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the secretary in accordance with the Budget Calendar as issued by the secretary from ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc</title><description>Register of stock of receipts, coupons, etc The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the secretary or any person appoint...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register. The book may thereafte...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Moneys to be banked</title><description>Moneys to be banked Moneys to be banked shall be lodged not later than the business day following the day of receiving the moneys.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks. The key to one lock shall be held by the secretary or an officer appointed by...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council . Whenever co...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a strong room or safe, the fact shall immediately be reported to the secretary, who shall arrange for the contents in the strong room o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a) those that apply to the Board’s tenant...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a) not exceeding $1,000 per item Officer or Committee authorised by...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a) not exceeding $1,000 per item Officer or Committee authorised by t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council and preference shall be given to banks incorporated in Singapore. Bank transactions shall be recorde...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a) not exceeding $10,000 — Officer or Committee authorised by the chairman (b) ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The secretary shall discharge as soon as possible all moneys due to any employee who has resigned. The secretary shall retain any amounts due o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the secretary. The secretary or the ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds, and interest and other income shall be credited to revenue income.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month — the amount of loan (principal) outstanding at the beginning of the mo...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the chairman or an officer ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imprest mo...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on- hand balance on the first working day of the new f...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the secretary.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to cost not more than $10,000 . Notwithstanding paragraph...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply of utility services by the P...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. The Tender Opening Committee shall consist of an officer authorised by the secretary a...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with 2 locks. The key to one lock shall be held by the secretary or an officer authorised by him while the key to the other lock shall be...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts or generally.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the chairman or an officer authorised by the Town...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i) n...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before dispatch to the debtor concerned shall be forwarded intact...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a) not exceeding $3,000 fo...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the secretary for the purpose of reporting on unserviceab...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written-off on the following authority: (a) not exceeding $1,000 — Officer or Committee authorised...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to secretary and chairman by auditor</title><description>Access to secretary and chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the secretary and the chairman.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the secretar...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule</title><description>Retention Schedule for Completed Forms and Records. Type of Form or Record. Retention Period. (a) Subsidiary books of accounts and records pertaining to receipts, payments, assets,...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20210705&amp;ProvIds=P1I-</link><title>Town Councils Financial Rules - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; He...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20161021&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of -- residential property; market and food c...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the secretary in accordance with the Budget Calendar as issued by the secretary from ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170501&amp;ProvIds=pr7-</link><title>Town Councils Financial Rules - 7 Miscellaneous expenses</title><description>Miscellaneous expenses No provision is to be made for unforeseen expenditure , contingencies or sundries ; and small items not of a distinctive character should be grouped under a ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170501?ValidDate=20170501&amp;ProvIds=pr8-</link><title>Town Councils Financial Rules - 8 Works extending over one year</title><description>Works extending over one year In the case of non-routine or special works not annually recurrent which will extend over more than one year, there shall be shown not only the estima...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr11-</link><title>Town Councils Financial Rules - 11 Applications for supplementary estimates to show cost breakdowns</title><description>Applications for supplementary estimates to show cost breakdowns When an application for provision of funds is submitted, the total cost of the scheme, proposal or project should b...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=P1III-</link><title>Town Councils Financial Rules - Part III INCOME AND RECEIPTS</title><description>Part III INCOME AND RECEIPTS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr14-</link><title>Town Councils Financial Rules - 14 Responsibility for custody and disposal</title><description>Responsibility for custody and disposal Officers authorised by a Town Council to receive and collect moneys on behalf of the Town Council are responsible for the safe keeping and p...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Remittances received by hand or through the post shall be promptly registered in the proper remittance register and shall reach the receiving ca...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr16-</link><title>Town Councils Financial Rules - 16 Prompt issue of receipt</title><description>Prompt issue of receipt A machine printed receipt or one duly signed by the authorised receiving officer, dated with the day of issue, must be issued forthwith for all cash receive...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr18-</link><title>Town Councils Financial Rules - 18 Custody of receipt books overnight</title><description>Custody of receipt books overnight In the collection of revenue, when it is necessary to entrust receipt books to junior officers, they should be strictly forbidden from keeping th...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the secretary or any person appoin...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register. The book may thereafte...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Moneys to be banked</title><description>Moneys to be banked Moneys to be banked shall be lodged not later than the business day following the day of receiving the moneys.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks. The key to one lock shall be held by the secretary or an officer appointed by...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council . Whenever co...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a strong room or safe, the fact shall immediately be reported to the secretary, who shall arrange for the contents in the strong room o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr27-</link><title>Town Councils Financial Rules - 27 Billing for goods and services</title><description>Billing for goods and services Heads of Departments shall ensure that all goods sold or services performed are correctly billed and all billings are forwarded to the Finance Depart...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a) those that apply to the Board’s tenant...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a) not exceeding $1,000 per item Officer or Committee authorised by t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council and preference shall be given to banks incorporated in Singapore. Bank transactions shall be recorde...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the chairman (b ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The secretary shall discharge as soon as possible all moneys due to any employee who has resigned. The secretary shall retain any amounts due o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the secretary. The secretary or the ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr42-</link><title>Town Councils Financial Rules - 42 No advances or loans except approved loan schemes</title><description>No advances or loans except approved loan schemes A Town Council shall not make an advance or loan to any member, officer or employee of the Town Council other than for loans or ad...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds, and interest and other income shall be credited to revenue income.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr44-</link><title>Town Councils Financial Rules - 44 Town Council to formulate details of loan schemes</title><description>Town Council to formulate details of loan schemes A Town Council shall set out the terms and conditions under which a loan may be granted, the procedure for applying for and approv...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr45-</link><title>Town Councils Financial Rules - 45 Terms and conditions of loans</title><description>Terms and conditions of loans The terms and conditions for any loan scheme shall include the following: the persons eligible to apply; the amount of loan an officer is eligible for...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr47-</link><title>Town Councils Financial Rules - 47 Loan recovery through salary deduction</title><description>Loan recovery through salary deduction The repayment of the loan shall commence in the month following the disbursement of the loan and shall be by monthly instalments which shall ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr49-</link><title>Town Councils Financial Rules - 49 Maximum deductions allowed</title><description>Maximum deductions allowed In considering the loan application, the loan shall not be approved if an officer’s instalment payment to redeem his loan commitments or debts, including...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month — the amount of loan (principal) outstanding at the beginning of the mo...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr54-</link><title>Town Councils Financial Rules - 54 Responsibility for accuracy of statements</title><description>Responsibility for accuracy of statements Heads of Departments shall be responsible for the accuracy of accounts, vouchers and statements rendered by them or under their authority.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr55-</link><title>Town Councils Financial Rules - 55 Use of official order forms</title><description>Use of official order forms Except in the case of individual minor purchases not exceeding $500 each or such amounts as authorised by the Town Council, all goods or services requir...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr58-</link><title>Town Councils Financial Rules - 58 Vouchers to contain full details</title><description>Vouchers to contain full details Each voucher shall contain full particulars of each purchase or service, including dates, numbers, quantities, distances and rates, so as to be com...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr61-</link><title>Town Councils Financial Rules - 61 Vouchers for items under contracts</title><description>Vouchers for items under contracts When supplies are furnished or when work is done under an agreement, there shall be a certification on the voucher that the payments are in accor...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the chairman or an officer ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr63-</link><title>Town Councils Financial Rules - 63 Private use of funds under imprest prohibited</title><description>Private use of funds under imprest prohibited Funds held under the imprest are not to be used for private purposes, or for any purpose other than that for which the imprest is inte...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imprest mo...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr66-</link><title>Town Councils Financial Rules - 66 Floats to be kept low</title><description>Floats to be kept low Imprests shall be kept down to minimum requirements and recoupments applied for on an average of once fortnightly.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr67-</link><title>Town Councils Financial Rules - 67 Record of payments to be kept</title><description>Record of payments to be kept Every cashier who receives an imprest must keep an imprest cash book showing all amounts received and paid. All vouchers must be consecutively numbere...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr68-</link><title>Town Councils Financial Rules - 68 Reimbursing the float</title><description>Reimbursing the float When replenishment of an imprest is necessary, vouchers for all payments, supported by an imprest cash reimbursement form which should be serially numbered, s...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-hand balance on the first working day of the new fi...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the secretary.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr72-</link><title>Town Councils Financial Rules - 72 Undistributed drawings to be rebanked</title><description>Undistributed drawings to be rebanked If it is not possible to distribute within 14 days the whole of any money drawn for the purpose of meeting cash payments, the amount remaining...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to cost not more than $10,000 . Notwithstanding paragraph...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply of utility services by the P...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr77-</link><title>Town Councils Financial Rules - 77 Registration</title><description>Registration The following details of tenders and quotations shall be recorded in a register before they are deposited into the tender or quotation box: name of tenderer or supplie...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. The Tender Opening Committee shall consist of an officer authorised by the secretary a...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1?ValidDate=20170401&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with 2 locks. The key to one lock shall be held by the secretary or an officer authorised by him while the key to the other lock shall be...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr80-</link><title>Town Councils Financial Rules - 80 Late tenders</title><description>Late tenders Tenders received after the appointed closing time and date shall be dealt with in the following manner: if received through the post — after details regarding sender, ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20071201?ValidDate=20071201&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20161021?ValidDate=20161021&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts or generally.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr84-</link><title>Town Councils Financial Rules - 84 Financial provision not to be exceeded</title><description>Financial provision not to be exceeded Except where the prior approval has been obtained for supplementary provisions, no tender may be accepted for an amount which, together with ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/20170401?ValidDate=20170401&amp;ProvIds=pr85-</link><title>Town Councils Financial Rules - 85 Right to remove or demolish</title><description>Right to remove or demolish Bids for rights offered by a Town Council in respect of goods to be sold, or in respect of demolition of premises and removal of salvage or otherwise wh...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the chairman or an officer authorised by the Town...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i) n...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before dispatch to the debtor concerned shall be forwarded intact...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr95-</link><title>Town Councils Financial Rules - 95 Vouchers needed to support entries</title><description>Vouchers needed to support entries Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as i...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102 , the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machine...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr98-</link><title>Town Councils Financial Rules - 98 Departmental office inventories</title><description>Departmental office inventories The Town Council shall keep an inventory of furniture, equipment, etc., comprising — an asset register for assets which are required to be capitalis...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr99-</link><title>Town Councils Financial Rules - 99 Inventory of goods</title><description>Inventory of goods Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper sto...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the secretary for the purpose of reporting on unserviceab...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written-off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr107-</link><title>Town Councils Financial Rules - 107 Facilities for auditor</title><description>Facilities for auditor Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr108-</link><title>Town Councils Financial Rules - 108 Interim audit</title><description>Interim audit A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to secretary and chairman by auditor</title><description>Access to secretary and chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the secretary and the chairman.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr111-</link><title>Town Councils Financial Rules - 111 Books and vouchers to be produced to auditor</title><description>Books and vouchers to be produced to auditor Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, ac...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the secretar...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19990208?ValidDate=19990208&amp;ProvIds=pr115-</link><title>Town Councils Financial Rules - 115 Exemption</title><description>Exemption The Minister may exempt any Town Council or any officer thereof from any provision of these Rules.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=Sc2-</link><title>Town Councils Financial Rules - Second Schedule </title><description>Rule 96 Retention Schedule for Completed Forms and Records. Type of Form or Record. Retention Period. (a )	Subsidiary books of accounts and records pertaining to receipts, payments...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of -- residential property; market and food c...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses to sinking funds</title><description>Transfer of surpluses to sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19980615?ValidDate=19980615&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Sun, 01 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Sun, 01 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=P1I-</link><title>Town Councils Financial Rules - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; Hea...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; market and food ce...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses of sinking funds</title><description>Transfer of surpluses of sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the Secretary in accordance with the Budget Calendar as issued by the Secretary from ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr7-</link><title>Town Councils Financial Rules - 7 Miscellaneous expenses</title><description>Miscellaneous expenses No provision is to be made for unforeseen expenditure , contingencies or sundries ; and small items not of a distinctive character should be grouped under a ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr8-</link><title>Town Councils Financial Rules - 8 Works extending over one year</title><description>Works extending over one year In the case of non-routine or special works not annually recurrent which will extend over more than one year, there shall be shown not only the estima...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr11-</link><title>Town Councils Financial Rules - 11 Applications for supplementary estimates to show cost breakdowns</title><description>Applications for supplementary estimates to show cost breakdowns When an application for provision of funds is submitted, the total cost of the scheme, proposal or project should b...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1III-</link><title>Town Councils Financial Rules - Part III INCOME AND RECEIPTS</title><description>Part III INCOME AND RECEIPTS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr14-</link><title>Town Councils Financial Rules - 14 Responsibility for custody and disposal</title><description>Responsibility for custody and disposal Officers authorised by a Town Council to receive and collect moneys on behalf of the Town Council are responsible for the safe keeping and p...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Remittances received by hand or through the post shall be promptly registered in the proper remittance register and shall reach the receiving ca...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr16-</link><title>Town Councils Financial Rules - 16 Prompt issue of receipt</title><description>Prompt issue of receipt A machine printed receipt or one duly signed by the authorised receiving officer, dated with the day of issue, must be issued forthwith for all cash receive...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr18-</link><title>Town Councils Financial Rules - 18 Custody of receipt books overnight</title><description>Custody of receipt books overnight In the collection of revenue, when it is necessary to entrust receipt books to junior officers, they should be strictly forbidden from keeping th...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the Secretary or any person appoin...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register, and the book may there...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Money to be banked</title><description>Money to be banked Money to be banked shall be lodged not later than the business day following the day of receiving the money.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks; the key to one lock shall be held by the Secretary or an officer appointed by...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council. Whenever con...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a safe or strong room, the fact shall immediately be reported to the Secretary, who shall arrange for the contents in the safe or stron...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr27-</link><title>Town Councils Financial Rules - 27 Billing for goods and services</title><description>Billing for goods and services Heads of Departments shall ensure that all goods sold or services performed are correctly billed and all billings are forwarded to the Finance Depart...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised b...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council; and preference shall be given to banks incorporated in Singapore. Bank transactions shall be record...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the Chairman (b ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the Chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the Secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the Secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the Secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The Secretary shall discharge as soon as possible all moneys due to any employee who has resigned, but shall retain any amounts due or which ma...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the Secretary. The Secretary or the ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr42-</link><title>Town Councils Financial Rules - 42 No advances or loans except approved loan schemes</title><description>No advances or loans except approved loan schemes A Town Council shall not make an advance or loan to any member, officer or employee of the Town Council other than for loans or ad...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds; and interest and other income shall be credited to revenue income.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr44-</link><title>Town Councils Financial Rules - 44 Town Council to formulate details of loan schemes</title><description>Town Council to formulate details of loan schemes A Town Council shall set out the terms and conditions under which a loan may be granted, the procedure for applying for and approv...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr45-</link><title>Town Councils Financial Rules - 45 Terms and conditions of loans</title><description>Terms and conditions of loans The terms and conditions for any loan scheme shall include the following: the persons eligible to apply; the amount of loan an officer is eligible for...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr47-</link><title>Town Councils Financial Rules - 47 Loan recovery through salary deduction</title><description>Loan recovery through salary deduction The repayment of the loan shall commence in the month following the disbursement of the loan and shall be by monthly instalments which shall ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the Secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr49-</link><title>Town Councils Financial Rules - 49 Maximum deductions allowed</title><description>Maximum deductions allowed In considering the loan application, the loan shall not be approved if an officer’s instalment payment to redeem his loan commitments or debts, including...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month, the amount of loan (principal) outstanding at the beginning of the mon...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The Secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The Secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr54-</link><title>Town Councils Financial Rules - 54 Responsibility for accuracy of statements</title><description>Responsibility for accuracy of statements Heads of Departments shall be responsible for the accuracy of accounts, vouchers and statements rendered by them or under their authority.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr55-</link><title>Town Councils Financial Rules - 55 Use of official order forms</title><description>Use of official order forms Except in the case of individual minor purchases not exceeding $500 each or such amounts as authorised by the Town Council, all goods or services requir...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The Secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr58-</link><title>Town Councils Financial Rules - 58 Vouchers to contain full details</title><description>Vouchers to contain full details Each voucher shall contain full particulars of each purchase or service, including dates, numbers, quantities, distances and rates, so as to be com...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr61-</link><title>Town Councils Financial Rules - 61 Vouchers for items under contracts</title><description>Vouchers for items under contracts When supplies are furnished or when work is done under an agreement, there shall be a certification on the voucher that the payments are in accor...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the Chairman or an officer ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr63-</link><title>Town Councils Financial Rules - 63 Private use of funds under imprest prohibited</title><description>Private use of funds under imprest prohibited Funds held under the imprest are not to be used for private purposes, or for any purpose other than that for which the imprest is inte...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the Chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the Secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imp rest m...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr66-</link><title>Town Councils Financial Rules - 66 Floats to be kept low</title><description>Floats to be kept low Imprests shall be kept down to minimum requirements and recoupments applied for on an average of once fortnightly.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr67-</link><title>Town Councils Financial Rules - 67 Record of payments to be kept</title><description>Record of payments to be kept Every cashier who receives an imprest must keep an imprest cash book showing all amounts received and paid. All vouchers must be consecutively numbere...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr68-</link><title>Town Councils Financial Rules - 68 Reimbursing the float</title><description>Reimbursing the float When replenishment of an imprest is necessary, vouchers for all payments, supported by an imprest cash reimbursement form which should be serially numbered, s...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-end balance on the first working day of the new fin...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the Secretary.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr72-</link><title>Town Councils Financial Rules - 72 Undistributed drawings to be rebanked</title><description>Undistributed drawings to be rebanked If it is not possible to distribute within 14 days the whole of any money drawn for the purpose of meeting cash payments, the amount remaining...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to the cost not more than $10,000. Notwithstanding paragr...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply or utility services by the P...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr77-</link><title>Town Councils Financial Rules - 77 Registration</title><description>Registration The following details of tenders and quotations shall be recorded in a register before they are deposited into the tender or quotation box: name of tenderer or supplie...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. This Committee shall consist of an officer authorised by the Secretary and a witnessin...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with two locks. The key to one lock shall be held by the Secretary or an officer authorised by him while the key to the other lock shall ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr80-</link><title>Town Councils Financial Rules - 80 Late tenders</title><description>Late tenders Tenders received after the appointed closing time and date shall be dealt with in the following manner: if received through the post—after details regarding sender, jo...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts, or generally.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr84-</link><title>Town Councils Financial Rules - 84 Financial provision not to be exceeded</title><description>Financial provision not to be exceeded Except where the prior approval has been obtained for supplementary provisions, no tender may be accepted for an amount which, together with ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr85-</link><title>Town Councils Financial Rules - 85 Right to remove or demolish</title><description>Right to remove or demolish Bids for rights offered by a Town Council in respect of goods to be sold, or in respect of demolition of premises and removal of salvage or otherwise wh...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the Chairman or an officer authorised by the Town...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i)	n...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the Secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before despatch to the debtor concerned shall be forwarded intact...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr95-</link><title>Town Councils Financial Rules - 95 Vouchers needed to support entries</title><description>Vouchers needed to support entries Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as i...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102 , the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machine...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr98-</link><title>Town Councils Financial Rules - 98 Departmental office inventories</title><description>Departmental office inventories The Town Council shall keep an inventory of furniture, equipment, etc., comprising — an asset register for assets which are required to be capitalis...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr99-</link><title>Town Councils Financial Rules - 99 Inventory of goods</title><description>Inventory of goods Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper sto...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the Secretary for the purpose of reporting on unserviceab...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the Secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr107-</link><title>Town Councils Financial Rules - 107 Facilities for auditor</title><description>Facilities for auditor Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr108-</link><title>Town Councils Financial Rules - 108 Interim audit</title><description>Interim audit A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to Secretary and Chairman by auditor</title><description>Access to Secretary and Chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the Secretary and the Chairman.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr111-</link><title>Town Councils Financial Rules - 111 Books and vouchers to be produced to auditor</title><description>Books and vouchers to be produced to auditor Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, ac...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the Chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the Secretar...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The Secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr115-</link><title>Town Councils Financial Rules - 115 Exemption</title><description>Exemption The Minister may exempt any Town Council or any officer thereof from any provision of these Rules.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule Retention Schedule for Completed Forms and Records</title><description>Rule 94 Retention Schedule for Completed Forms and Records Type of Form or Record. Retention Period. (a ) Subsidiary books of accounts and records pertaining to receipts, payments,...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19960515?ValidDate=19960515&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1I-</link><title>Town Councils Financial Rules - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; Hea...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; market and food ce...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses of sinking funds</title><description>Transfer of surpluses of sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the Secretary in accordance with the Budget Calendar as issued by the Secretary from ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr7-</link><title>Town Councils Financial Rules - 7 Miscellaneous expenses</title><description>Miscellaneous expenses No provision is to be made for unforeseen expenditure , contingencies or sundries ; and small items not of a distinctive character should be grouped under a ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr8-</link><title>Town Councils Financial Rules - 8 Works extending over one year</title><description>Works extending over one year In the case of non-routine or special works not annually recurrent which will extend over more than one year, there shall be shown not only the estima...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr11-</link><title>Town Councils Financial Rules - 11 Applications for supplementary estimates to show cost breakdowns</title><description>Applications for supplementary estimates to show cost breakdowns When an application for provision of funds is submitted, the total cost of the scheme, proposal or project should b...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1III-</link><title>Town Councils Financial Rules - Part III INCOME AND RECEIPTS</title><description>Part III INCOME AND RECEIPTS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr14-</link><title>Town Councils Financial Rules - 14 Responsibility for custody and disposal</title><description>Responsibility for custody and disposal Officers authorised by a Town Council to receive and collect moneys on behalf of the Town Council are responsible for the safe keeping and p...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Remittances received by hand or through the post shall be promptly registered in the proper remittance register and shall reach the receiving ca...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr16-</link><title>Town Councils Financial Rules - 16 Prompt issue of receipt</title><description>Prompt issue of receipt A machine printed receipt or one duly signed by the authorised receiving officer, dated with the day of issue, must be issued forthwith for all cash receive...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr18-</link><title>Town Councils Financial Rules - 18 Custody of receipt books overnight</title><description>Custody of receipt books overnight In the collection of revenue, when it is necessary to entrust receipt books to junior officers, they should be strictly forbidden from keeping th...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the Secretary or any person appoin...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register, and the book may there...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Money to be banked</title><description>Money to be banked Money to be banked shall be lodged not later than the business day following the day of receiving the money.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks; the key to one lock shall be held by the Secretary or an officer appointed by...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council. Whenever con...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a safe or strong room, the fact shall immediately be reported to the Secretary, who shall arrange for the contents in the safe or stron...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr27-</link><title>Town Councils Financial Rules - 27 Billing for goods and services</title><description>Billing for goods and services Heads of Departments shall ensure that all goods sold or services performed are correctly billed and all billings are forwarded to the Finance Depart...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised b...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council; and preference shall be given to banks incorporated in Singapore. Bank transactions shall be record...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the Chairman (b ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the Chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the Secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the Secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the Secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The Secretary shall discharge as soon as possible all moneys due to any employee who has resigned, but shall retain any amounts due or which ma...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the Secretary. The Secretary or the ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr42-</link><title>Town Councils Financial Rules - 42 No advances or loans except approved loan schemes</title><description>No advances or loans except approved loan schemes A Town Council shall not make an advance or loan to any member, officer or employee of the Town Council other than for loans or ad...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds; and interest and other income shall be credited to revenue income.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr44-</link><title>Town Councils Financial Rules - 44 Town Council to formulate details of loan schemes</title><description>Town Council to formulate details of loan schemes A Town Council shall set out the terms and conditions under which a loan may be granted, the procedure for applying for and approv...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr45-</link><title>Town Councils Financial Rules - 45 Terms and conditions of loans</title><description>Terms and conditions of loans The terms and conditions for any loan scheme shall include the following: the persons eligible to apply; the amount of loan an officer is eligible for...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr47-</link><title>Town Councils Financial Rules - 47 Loan recovery through salary deduction</title><description>Loan recovery through salary deduction The repayment of the loan shall commence in the month following the disbursement of the loan and shall be by monthly instalments which shall ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the Secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr49-</link><title>Town Councils Financial Rules - 49 Maximum deductions allowed</title><description>Maximum deductions allowed In considering the loan application, the loan shall not be approved if an officer’s instalment payment to redeem his loan commitments or debts, including...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month, the amount of loan (principal) outstanding at the beginning of the mon...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The Secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The Secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr54-</link><title>Town Councils Financial Rules - 54 Responsibility for accuracy of statements</title><description>Responsibility for accuracy of statements Heads of Departments shall be responsible for the accuracy of accounts, vouchers and statements rendered by them or under their authority.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr55-</link><title>Town Councils Financial Rules - 55 Use of official order forms</title><description>Use of official order forms Except in the case of individual minor purchases not exceeding $500 each or such amounts as authorised by the Town Council, all goods or services requir...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The Secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr58-</link><title>Town Councils Financial Rules - 58 Vouchers to contain full details</title><description>Vouchers to contain full details Each voucher shall contain full particulars of each purchase or service, including dates, numbers, quantities, distances and rates, so as to be com...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr61-</link><title>Town Councils Financial Rules - 61 Vouchers for items under contracts</title><description>Vouchers for items under contracts When supplies are furnished or when work is done under an agreement, there shall be a certification on the voucher that the payments are in accor...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the Chairman or an officer ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr63-</link><title>Town Councils Financial Rules - 63 Private use of funds under imprest prohibited</title><description>Private use of funds under imprest prohibited Funds held under the imprest are not to be used for private purposes, or for any purpose other than that for which the imprest is inte...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the Chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the Secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imp rest m...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr66-</link><title>Town Councils Financial Rules - 66 Floats to be kept low</title><description>Floats to be kept low Imprests shall be kept down to minimum requirements and recoupments applied for on an average of once fortnightly.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr67-</link><title>Town Councils Financial Rules - 67 Record of payments to be kept</title><description>Record of payments to be kept Every cashier who receives an imprest must keep an imprest cash book showing all amounts received and paid. All vouchers must be consecutively numbere...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr68-</link><title>Town Councils Financial Rules - 68 Reimbursing the float</title><description>Reimbursing the float When replenishment of an imprest is necessary, vouchers for all payments, supported by an imprest cash reimbursement form which should be serially numbered, s...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-end balance on the first working day of the new fin...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the Secretary.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr72-</link><title>Town Councils Financial Rules - 72 Undistributed drawings to be rebanked</title><description>Undistributed drawings to be rebanked If it is not possible to distribute within 14 days the whole of any money drawn for the purpose of meeting cash payments, the amount remaining...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to the cost not more than $10,000. Notwithstanding paragr...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply or utility services by the P...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr77-</link><title>Town Councils Financial Rules - 77 Registration</title><description>Registration The following details of tenders and quotations shall be recorded in a register before they are deposited into the tender or quotation box: name of tenderer or supplie...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. This Committee shall consist of an officer authorised by the Secretary and a witnessin...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with two locks. The key to one lock shall be held by the Secretary or an officer authorised by him while the key to the other lock shall ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr80-</link><title>Town Councils Financial Rules - 80 Late tenders</title><description>Late tenders Tenders received after the appointed closing time and date shall be dealt with in the following manner: if received through the post—after details regarding sender, jo...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts, or generally.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr84-</link><title>Town Councils Financial Rules - 84 Financial provision not to be exceeded</title><description>Financial provision not to be exceeded Except where the prior approval has been obtained for supplementary provisions, no tender may be accepted for an amount which, together with ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr85-</link><title>Town Councils Financial Rules - 85 Right to remove or demolish</title><description>Right to remove or demolish Bids for rights offered by a Town Council in respect of goods to be sold, or in respect of demolition of premises and removal of salvage or otherwise wh...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the Chairman or an officer authorised by the Town...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i)	n...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the Secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before despatch to the debtor concerned shall be forwarded intact...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr95-</link><title>Town Councils Financial Rules - 95 Vouchers needed to support entries</title><description>Vouchers needed to support entries Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as i...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102 , the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machine...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr98-</link><title>Town Councils Financial Rules - 98 Departmental office inventories</title><description>Departmental office inventories The Town Council shall keep an inventory of furniture, equipment, etc., comprising — an asset register for assets which are required to be capitalis...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr99-</link><title>Town Councils Financial Rules - 99 Inventory of goods</title><description>Inventory of goods Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper sto...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the Secretary for the purpose of reporting on unserviceab...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the Secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr107-</link><title>Town Councils Financial Rules - 107 Facilities for auditor</title><description>Facilities for auditor Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr108-</link><title>Town Councils Financial Rules - 108 Interim audit</title><description>Interim audit A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to Secretary and Chairman by auditor</title><description>Access to Secretary and Chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the Secretary and the Chairman.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr111-</link><title>Town Councils Financial Rules - 111 Books and vouchers to be produced to auditor</title><description>Books and vouchers to be produced to auditor Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, ac...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the Chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the Secretar...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The Secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=pr115-</link><title>Town Councils Financial Rules - 115 Exemption</title><description>Exemption The Minister may exempt any Town Council or any officer thereof from any provision of these Rules.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19961201?ValidDate=19961201&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule Retention Schedule for Completed Forms and Records</title><description>Rule 94 Retention Schedule for Completed Forms and Records Type of Form or Record. Retention Period. (a ) Subsidiary books of accounts and records pertaining to receipts, payments,...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Fri, 22 Sep 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Fri, 22 Sep 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=P1I-</link><title>Town Councils Financial Rules - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; Hea...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; market and food ce...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses of sinking funds</title><description>Transfer of surpluses of sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the Secretary in accordance with the Budget Calendar as issued by the Secretary from ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr7-</link><title>Town Councils Financial Rules - 7 Miscellaneous expenses</title><description>Miscellaneous expenses No provision is to be made for unforeseen expenditure , contingencies or sundries ; and small items not of a distinctive character should be grouped under a ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr8-</link><title>Town Councils Financial Rules - 8 Works extending over one year</title><description>Works extending over one year In the case of non-routine or special works not annually recurrent which will extend over more than one year, there shall be shown not only the estima...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr11-</link><title>Town Councils Financial Rules - 11 Applications for supplementary estimates to show cost breakdowns</title><description>Applications for supplementary estimates to show cost breakdowns When an application for provision of funds is submitted, the total cost of the scheme, proposal or project should b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=P1III-</link><title>Town Councils Financial Rules - Part III INCOME AND RECEIPTS</title><description>Part III INCOME AND RECEIPTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr14-</link><title>Town Councils Financial Rules - 14 Responsibility for custody and disposal</title><description>Responsibility for custody and disposal Officers authorised by a Town Council to receive and collect moneys on behalf of the Town Council are responsible for the safe keeping and p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Remittances received by hand or through the post shall be promptly registered in the proper remittance register and shall reach the receiving ca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr16-</link><title>Town Councils Financial Rules - 16 Prompt issue of receipt</title><description>Prompt issue of receipt A machine printed receipt or one duly signed by the authorised receiving officer, dated with the day of issue, must be issued forthwith for all cash receive...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr18-</link><title>Town Councils Financial Rules - 18 Custody of receipt books overnight</title><description>Custody of receipt books overnight In the collection of revenue, when it is necessary to entrust receipt books to junior officers, they should be strictly forbidden from keeping th...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the Secretary or any person appoin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register, and the book may there...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Money to be banked</title><description>Money to be banked Money to be banked shall be lodged not later than the business day following the day of receiving the money.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks; the key to one lock shall be held by the Secretary or an officer appointed by...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council. Whenever con...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a safe or strong room, the fact shall immediately be reported to the Secretary, who shall arrange for the contents in the safe or stron...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr27-</link><title>Town Councils Financial Rules - 27 Billing for goods and services</title><description>Billing for goods and services Heads of Departments shall ensure that all goods sold or services performed are correctly billed and all billings are forwarded to the Finance Depart...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council; and preference shall be given to banks incorporated in Singapore. Bank transactions shall be record...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the Chairman (b ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the Chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the Secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the Secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the Secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The Secretary shall discharge as soon as possible all moneys due to any employee who has resigned, but shall retain any amounts due or which ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the Secretary. The Secretary or the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr42-</link><title>Town Councils Financial Rules - 42 No advances or loans except approved loan schemes</title><description>No advances or loans except approved loan schemes A Town Council shall not make an advance or loan to any member, officer or employee of the Town Council other than for loans or ad...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds; and interest and other income shall be credited to revenue income.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr44-</link><title>Town Councils Financial Rules - 44 Town Council to formulate details of loan schemes</title><description>Town Council to formulate details of loan schemes A Town Council shall set out the terms and conditions under which a loan may be granted, the procedure for applying for and approv...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr45-</link><title>Town Councils Financial Rules - 45 Terms and conditions of loans</title><description>Terms and conditions of loans The terms and conditions for any loan scheme shall include the following: the persons eligible to apply; the amount of loan an officer is eligible for...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr47-</link><title>Town Councils Financial Rules - 47 Loan recovery through salary deduction</title><description>Loan recovery through salary deduction The repayment of the loan shall commence in the month following the disbursement of the loan and shall be by monthly instalments which shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the Secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr49-</link><title>Town Councils Financial Rules - 49 Maximum deductions allowed</title><description>Maximum deductions allowed In considering the loan application, the loan shall not be approved if an officer’s instalment payment to redeem his loan commitments or debts, including...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month, the amount of loan (principal) outstanding at the beginning of the mon...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The Secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The Secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr54-</link><title>Town Councils Financial Rules - 54 Responsibility for accuracy of statements</title><description>Responsibility for accuracy of statements Heads of Departments shall be responsible for the accuracy of accounts, vouchers and statements rendered by them or under their authority.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr55-</link><title>Town Councils Financial Rules - 55 Use of official order forms</title><description>Use of official order forms Except in the case of individual minor purchases not exceeding $500 each or such amounts as authorised by the Town Council, all goods or services requir...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The Secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr58-</link><title>Town Councils Financial Rules - 58 Vouchers to contain full details</title><description>Vouchers to contain full details Each voucher shall contain full particulars of each purchase or service, including dates, numbers, quantities, distances and rates, so as to be com...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr61-</link><title>Town Councils Financial Rules - 61 Vouchers for items under contracts</title><description>Vouchers for items under contracts When supplies are furnished or when work is done under an agreement, there shall be a certification on the voucher that the payments are in accor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the Chairman or an officer ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr63-</link><title>Town Councils Financial Rules - 63 Private use of funds under imprest prohibited</title><description>Private use of funds under imprest prohibited Funds held under the imprest are not to be used for private purposes, or for any purpose other than that for which the imprest is inte...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the Chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the Secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imp rest m...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr66-</link><title>Town Councils Financial Rules - 66 Floats to be kept low</title><description>Floats to be kept low Imprests shall be kept down to minimum requirements and recoupments applied for on an average of once fortnightly.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr67-</link><title>Town Councils Financial Rules - 67 Record of payments to be kept</title><description>Record of payments to be kept Every cashier who receives an imprest must keep an imprest cash book showing all amounts received and paid. All vouchers must be consecutively numbere...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr68-</link><title>Town Councils Financial Rules - 68 Reimbursing the float</title><description>Reimbursing the float When replenishment of an imprest is necessary, vouchers for all payments, supported by an imprest cash reimbursement form which should be serially numbered, s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-end balance on the first working day of the new fin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the Secretary.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr72-</link><title>Town Councils Financial Rules - 72 Undistributed drawings to be rebanked</title><description>Undistributed drawings to be rebanked If it is not possible to distribute within 14 days the whole of any money drawn for the purpose of meeting cash payments, the amount remaining...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to the cost not more than $10,000. Notwithstanding paragr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply or utility services by the P...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr77-</link><title>Town Councils Financial Rules - 77 Registration</title><description>Registration The following details of tenders and quotations shall be recorded in a register before they are deposited into the tender or quotation box: name of tenderer or supplie...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. This Committee shall consist of an officer authorised by the Secretary and a witnessin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with two locks. The key to one lock shall be held by the Secretary or an officer authorised by him while the key to the other lock shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr80-</link><title>Town Councils Financial Rules - 80 Late tenders</title><description>Late tenders Tenders received after the appointed closing time and date shall be dealt with in the following manner: if received through the post—after details regarding sender, jo...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts, or generally.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr84-</link><title>Town Councils Financial Rules - 84 Financial provision not to be exceeded</title><description>Financial provision not to be exceeded Except where the prior approval has been obtained for supplementary provisions, no tender may be accepted for an amount which, together with ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19980615&amp;ProvIds=pr85-</link><title>Town Councils Financial Rules - 85 Right to remove or demolish</title><description>Right to remove or demolish Bids for rights offered by a Town Council in respect of goods to be sold, or in respect of demolition of premises and removal of salvage or otherwise wh...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the Chairman or an officer authorised by the Town...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i)	n...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the Secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before despatch to the debtor concerned shall be forwarded intact...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr95-</link><title>Town Councils Financial Rules - 95 Vouchers needed to support entries</title><description>Vouchers needed to support entries Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as i...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102 , the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machine...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr98-</link><title>Town Councils Financial Rules - 98 Departmental office inventories</title><description>Departmental office inventories The Town Council shall keep an inventory of furniture, equipment, etc., comprising — an asset register for assets which are required to be capitalis...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr99-</link><title>Town Councils Financial Rules - 99 Inventory of goods</title><description>Inventory of goods Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper sto...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the Secretary for the purpose of reporting on unserviceab...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the Secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr107-</link><title>Town Councils Financial Rules - 107 Facilities for auditor</title><description>Facilities for auditor Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr108-</link><title>Town Councils Financial Rules - 108 Interim audit</title><description>Interim audit A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to Secretary and Chairman by auditor</title><description>Access to Secretary and Chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the Secretary and the Chairman.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr111-</link><title>Town Councils Financial Rules - 111 Books and vouchers to be produced to auditor</title><description>Books and vouchers to be produced to auditor Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, ac...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the Chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the Secretar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The Secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=pr115-</link><title>Town Councils Financial Rules - 115 Exemption</title><description>Exemption The Minister may exempt any Town Council or any officer thereof from any provision of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule Retention Schedule for Completed Forms and Records</title><description>Rule 94 Retention Schedule for Completed Forms and Records Type of Form or Record. Retention Period. (a ) Subsidiary books of accounts and records pertaining to receipts, payments,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=P1I-</link><title>Town Councils Financial Rules - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; Hea...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; market and food ce...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses of sinking funds</title><description>Transfer of surpluses of sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the Secretary in accordance with the Budget Calendar as issued by the Secretary from ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr7-</link><title>Town Councils Financial Rules - 7 Miscellaneous expenses</title><description>Miscellaneous expenses No provision is to be made for unforeseen expenditure , contingencies or sundries ; and small items not of a distinctive character should be grouped under a ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr8-</link><title>Town Councils Financial Rules - 8 Works extending over one year</title><description>Works extending over one year In the case of non-routine or special works not annually recurrent which will extend over more than one year, there shall be shown not only the estima...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr11-</link><title>Town Councils Financial Rules - 11 Applications for supplementary estimates to show cost breakdowns</title><description>Applications for supplementary estimates to show cost breakdowns When an application for provision of funds is submitted, the total cost of the scheme, proposal or project should b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=P1III-</link><title>Town Councils Financial Rules - Part III INCOME AND RECEIPTS</title><description>Part III INCOME AND RECEIPTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr14-</link><title>Town Councils Financial Rules - 14 Responsibility for custody and disposal</title><description>Responsibility for custody and disposal Officers authorised by a Town Council to receive and collect moneys on behalf of the Town Council are responsible for the safe keeping and p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Remittances received by hand or through the post shall be promptly registered in the proper remittance register and shall reach the receiving ca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr16-</link><title>Town Councils Financial Rules - 16 Prompt issue of receipt</title><description>Prompt issue of receipt A machine printed receipt or one duly signed by the authorised receiving officer, dated with the day of issue, must be issued forthwith for all cash receive...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr18-</link><title>Town Councils Financial Rules - 18 Custody of receipt books overnight</title><description>Custody of receipt books overnight In the collection of revenue, when it is necessary to entrust receipt books to junior officers, they should be strictly forbidden from keeping th...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the Secretary or any person appoin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register, and the book may there...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Money to be banked</title><description>Money to be banked Money to be banked shall be lodged not later than the business day following the day of receiving the money.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks; the key to one lock shall be held by the Secretary or an officer appointed by...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council. Whenever con...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a safe or strong room, the fact shall immediately be reported to the Secretary, who shall arrange for the contents in the safe or stron...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr27-</link><title>Town Councils Financial Rules - 27 Billing for goods and services</title><description>Billing for goods and services Heads of Departments shall ensure that all goods sold or services performed are correctly billed and all billings are forwarded to the Finance Depart...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council; and preference shall be given to banks incorporated in Singapore. Bank transactions shall be record...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the Chairman (b ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the Chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the Secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the Secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the Secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The Secretary shall discharge as soon as possible all moneys due to any employee who has resigned, but shall retain any amounts due or which ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the Secretary. The Secretary or the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr42-</link><title>Town Councils Financial Rules - 42 No advances or loans except approved loan schemes</title><description>No advances or loans except approved loan schemes A Town Council shall not make an advance or loan to any member, officer or employee of the Town Council other than for loans or ad...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds; and interest and other income shall be credited to revenue income.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr44-</link><title>Town Councils Financial Rules - 44 Town Council to formulate details of loan schemes</title><description>Town Council to formulate details of loan schemes A Town Council shall set out the terms and conditions under which a loan may be granted, the procedure for applying for and approv...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr45-</link><title>Town Councils Financial Rules - 45 Terms and conditions of loans</title><description>Terms and conditions of loans The terms and conditions for any loan scheme shall include the following: the persons eligible to apply; the amount of loan an officer is eligible for...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr47-</link><title>Town Councils Financial Rules - 47 Loan recovery through salary deduction</title><description>Loan recovery through salary deduction The repayment of the loan shall commence in the month following the disbursement of the loan and shall be by monthly instalments which shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the Secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr49-</link><title>Town Councils Financial Rules - 49 Maximum deductions allowed</title><description>Maximum deductions allowed In considering the loan application, the loan shall not be approved if an officer’s instalment payment to redeem his loan commitments or debts, including...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month, the amount of loan (principal) outstanding at the beginning of the mon...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The Secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The Secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr54-</link><title>Town Councils Financial Rules - 54 Responsibility for accuracy of statements</title><description>Responsibility for accuracy of statements Heads of Departments shall be responsible for the accuracy of accounts, vouchers and statements rendered by them or under their authority.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr55-</link><title>Town Councils Financial Rules - 55 Use of official order forms</title><description>Use of official order forms Except in the case of individual minor purchases not exceeding $500 each or such amounts as authorised by the Town Council, all goods or services requir...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The Secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr58-</link><title>Town Councils Financial Rules - 58 Vouchers to contain full details</title><description>Vouchers to contain full details Each voucher shall contain full particulars of each purchase or service, including dates, numbers, quantities, distances and rates, so as to be com...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr61-</link><title>Town Councils Financial Rules - 61 Vouchers for items under contracts</title><description>Vouchers for items under contracts When supplies are furnished or when work is done under an agreement, there shall be a certification on the voucher that the payments are in accor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the Chairman or an officer ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr63-</link><title>Town Councils Financial Rules - 63 Private use of funds under imprest prohibited</title><description>Private use of funds under imprest prohibited Funds held under the imprest are not to be used for private purposes, or for any purpose other than that for which the imprest is inte...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the Chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the Secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imp rest m...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr66-</link><title>Town Councils Financial Rules - 66 Floats to be kept low</title><description>Floats to be kept low Imprests shall be kept down to minimum requirements and recoupments applied for on an average of once fortnightly.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr67-</link><title>Town Councils Financial Rules - 67 Record of payments to be kept</title><description>Record of payments to be kept Every cashier who receives an imprest must keep an imprest cash book showing all amounts received and paid. All vouchers must be consecutively numbere...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr68-</link><title>Town Councils Financial Rules - 68 Reimbursing the float</title><description>Reimbursing the float When replenishment of an imprest is necessary, vouchers for all payments, supported by an imprest cash reimbursement form which should be serially numbered, s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-end balance on the first working day of the new fin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the Secretary.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr72-</link><title>Town Councils Financial Rules - 72 Undistributed drawings to be rebanked</title><description>Undistributed drawings to be rebanked If it is not possible to distribute within 14 days the whole of any money drawn for the purpose of meeting cash payments, the amount remaining...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to the cost not more than $10,000. Notwithstanding paragr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply or utility services by the P...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr77-</link><title>Town Councils Financial Rules - 77 Registration</title><description>Registration The following details of tenders and quotations shall be recorded in a register before they are deposited into the tender or quotation box: name of tenderer or supplie...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. This Committee shall consist of an officer authorised by the Secretary and a witnessin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with two locks. The key to one lock shall be held by the Secretary or an officer authorised by him while the key to the other lock shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr80-</link><title>Town Councils Financial Rules - 80 Late tenders</title><description>Late tenders Tenders received after the appointed closing time and date shall be dealt with in the following manner: if received through the post—after details regarding sender, jo...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts, or generally.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr84-</link><title>Town Councils Financial Rules - 84 Financial provision not to be exceeded</title><description>Financial provision not to be exceeded Except where the prior approval has been obtained for supplementary provisions, no tender may be accepted for an amount which, together with ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr85-</link><title>Town Councils Financial Rules - 85 Right to remove or demolish</title><description>Right to remove or demolish Bids for rights offered by a Town Council in respect of goods to be sold, or in respect of demolition of premises and removal of salvage or otherwise wh...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the Chairman or an officer authorised by the Town...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i)	n...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the Secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before despatch to the debtor concerned shall be forwarded intact...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr95-</link><title>Town Councils Financial Rules - 95 Vouchers needed to support entries</title><description>Vouchers needed to support entries Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as i...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102 , the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machine...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr98-</link><title>Town Councils Financial Rules - 98 Departmental office inventories</title><description>Departmental office inventories The Town Council shall keep an inventory of furniture, equipment, etc., comprising — an asset register for assets which are required to be capitalis...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr99-</link><title>Town Councils Financial Rules - 99 Inventory of goods</title><description>Inventory of goods Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper sto...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the Secretary for the purpose of reporting on unserviceab...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the Secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr107-</link><title>Town Councils Financial Rules - 107 Facilities for auditor</title><description>Facilities for auditor Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr108-</link><title>Town Councils Financial Rules - 108 Interim audit</title><description>Interim audit A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to Secretary and Chairman by auditor</title><description>Access to Secretary and Chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the Secretary and the Chairman.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr111-</link><title>Town Councils Financial Rules - 111 Books and vouchers to be produced to auditor</title><description>Books and vouchers to be produced to auditor Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, ac...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the Chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the Secretar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The Secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr115-</link><title>Town Councils Financial Rules - 115 Exemption</title><description>Exemption The Minister may exempt any Town Council or any officer thereof from any provision of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule Retention Schedule for Completed Forms and Records</title><description>Rule 94 Retention Schedule for Completed Forms and Records Type of Form or Record. Retention Period. (a ) Subsidiary books of accounts and records pertaining to receipts, payments,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Town Councils Financial Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Town Councils Financial Rules . It is not part of these Rules. G. N. No. S 412/1988 Town Councils Financial...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=P1I-</link><title>Town Councils Financial Rules - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; Hea...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=P1II-</link><title>Town Councils Financial Rules - Part II ANNUAL ESTIMATES</title><description>Part II ANNUAL ESTIMATES</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; market and food ce...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses of sinking funds</title><description>Transfer of surpluses of sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the Secretary in accordance with the Budget Calendar as issued by the Secretary from ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr6-</link><title>Town Councils Financial Rules - 6 Justification for annual estimates</title><description>Justification for annual estimates The annual estimates shall be accompanied by explanations in respect of — each new sub-head proposed; the appreciable differences under each sub-...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr7-</link><title>Town Councils Financial Rules - 7 Miscellaneous expenses</title><description>Miscellaneous expenses No provision is to be made for unforeseen expenditure , contingencies or sundries ; and small items not of a distinctive character should be grouped under a ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr8-</link><title>Town Councils Financial Rules - 8 Works extending over one year</title><description>Works extending over one year In the case of non-routine or special works not annually recurrent which will extend over more than one year, there shall be shown not only the estima...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr11-</link><title>Town Councils Financial Rules - 11 Applications for supplementary estimates to show cost breakdowns</title><description>Applications for supplementary estimates to show cost breakdowns When an application for provision of funds is submitted, the total cost of the scheme, proposal or project should b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=P1III-</link><title>Town Councils Financial Rules - Part III INCOME AND RECEIPTS</title><description>Part III INCOME AND RECEIPTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr14-</link><title>Town Councils Financial Rules - 14 Responsibility for custody and disposal</title><description>Responsibility for custody and disposal Officers authorised by a Town Council to receive and collect moneys on behalf of the Town Council are responsible for the safe keeping and p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr15-</link><title>Town Councils Financial Rules - 15 Remittances received in departments</title><description>Remittances received in departments Remittances received by hand or through the post shall be promptly registered in the proper remittance register and shall reach the receiving ca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr16-</link><title>Town Councils Financial Rules - 16 Prompt issue of receipt</title><description>Prompt issue of receipt A machine printed receipt or one duly signed by the authorised receiving officer, dated with the day of issue, must be issued forthwith for all cash receive...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr18-</link><title>Town Councils Financial Rules - 18 Custody of receipt books overnight</title><description>Custody of receipt books overnight In the collection of revenue, when it is necessary to entrust receipt books to junior officers, they should be strictly forbidden from keeping th...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the Secretary or any person appoin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register, and the book may there...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr21-</link><title>Town Councils Financial Rules - 21 Custody, disposal and responsibility for negligence</title><description>Custody, disposal and responsibility for negligence All collections received by authorised officers must be deposited as soon as possible in the safe or vault provided for the purp...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Money to be banked</title><description>Money to be banked Money to be banked shall be lodged not later than the business day following the day of receiving the money.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks; the key to one lock shall be held by the Secretary or an officer appointed by...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council. Whenever con...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a safe or strong room, the fact shall immediately be reported to the Secretary, who shall arrange for the contents in the safe or stron...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr27-</link><title>Town Councils Financial Rules - 27 Billing for goods and services</title><description>Billing for goods and services Heads of Departments shall ensure that all goods sold or services performed are correctly billed and all billings are forwarded to the Finance Depart...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=P1IV-</link><title>Town Councils Financial Rules - Part IV EXPENDITURE AND PAYMENTS</title><description>Part IV EXPENDITURE AND PAYMENTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council; and preference shall be given to banks incorporated in Singapore. Bank transactions shall be record...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the Chairman (b ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the Chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the Secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the Secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the Secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The Secretary shall discharge as soon as possible all moneys due to any employee who has resigned, but shall retain any amounts due or which ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the Secretary. The Secretary or the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr42-</link><title>Town Councils Financial Rules - 42 No advances or loans except approved loan schemes</title><description>No advances or loans except approved loan schemes A Town Council shall not make an advance or loan to any member, officer or employee of the Town Council other than for loans or ad...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds; and interest and other income shall be credited to revenue income.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr44-</link><title>Town Councils Financial Rules - 44 Town Council to formulate details of loan schemes</title><description>Town Council to formulate details of loan schemes A Town Council shall set out the terms and conditions under which a loan may be granted, the procedure for applying for and approv...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr45-</link><title>Town Councils Financial Rules - 45 Terms and conditions of loans</title><description>Terms and conditions of loans The terms and conditions for any loan scheme shall include the following: the persons eligible to apply; the amount of loan an officer is eligible for...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr46-</link><title>Town Councils Financial Rules - 46 Authority to approve loans</title><description>Authority to approve loans The authority to approve loans shall be the same as the authority to incur expenditure under rule 34 except that a loan can be approved only if there are...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr47-</link><title>Town Councils Financial Rules - 47 Loan recovery through salary deduction</title><description>Loan recovery through salary deduction The repayment of the loan shall commence in the month following the disbursement of the loan and shall be by monthly instalments which shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the Secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr49-</link><title>Town Councils Financial Rules - 49 Maximum deductions allowed</title><description>Maximum deductions allowed In considering the loan application, the loan shall not be approved if an officer’s instalment payment to redeem his loan commitments or debts, including...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month, the amount of loan (principal) outstanding at the beginning of the mon...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The Secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The Secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr54-</link><title>Town Councils Financial Rules - 54 Responsibility for accuracy of statements</title><description>Responsibility for accuracy of statements Heads of Departments shall be responsible for the accuracy of accounts, vouchers and statements rendered by them or under their authority.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr55-</link><title>Town Councils Financial Rules - 55 Use of official order forms</title><description>Use of official order forms Except in the case of individual minor purchases not exceeding $500 each or such amounts as authorised by the Town Council, all goods or services requir...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The Secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr58-</link><title>Town Councils Financial Rules - 58 Vouchers to contain full details</title><description>Vouchers to contain full details Each voucher shall contain full particulars of each purchase or service, including dates, numbers, quantities, distances and rates, so as to be com...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr61-</link><title>Town Councils Financial Rules - 61 Vouchers for items under contracts</title><description>Vouchers for items under contracts When supplies are furnished or when work is done under an agreement, there shall be a certification on the voucher that the payments are in accor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the Chairman or an officer ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr63-</link><title>Town Councils Financial Rules - 63 Private use of funds under imprest prohibited</title><description>Private use of funds under imprest prohibited Funds held under the imprest are not to be used for private purposes, or for any purpose other than that for which the imprest is inte...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the Chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the Secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imp rest m...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr66-</link><title>Town Councils Financial Rules - 66 Floats to be kept low</title><description>Floats to be kept low Imprests shall be kept down to minimum requirements and recoupments applied for on an average of once fortnightly.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr67-</link><title>Town Councils Financial Rules - 67 Record of payments to be kept</title><description>Record of payments to be kept Every cashier who receives an imprest must keep an imprest cash book showing all amounts received and paid. All vouchers must be consecutively numbere...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr68-</link><title>Town Councils Financial Rules - 68 Reimbursing the float</title><description>Reimbursing the float When replenishment of an imprest is necessary, vouchers for all payments, supported by an imprest cash reimbursement form which should be serially numbered, s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-end balance on the first working day of the new fin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the Secretary.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr72-</link><title>Town Councils Financial Rules - 72 Undistributed drawings to be rebanked</title><description>Undistributed drawings to be rebanked If it is not possible to distribute within 14 days the whole of any money drawn for the purpose of meeting cash payments, the amount remaining...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to the cost not more than $10,000. Notwithstanding paragr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply or utility services by the P...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr77-</link><title>Town Councils Financial Rules - 77 Registration</title><description>Registration The following details of tenders and quotations shall be recorded in a register before they are deposited into the tender or quotation box: name of tenderer or supplie...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. This Committee shall consist of an officer authorised by the Secretary and a witnessin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with two locks. The key to one lock shall be held by the Secretary or an officer authorised by him while the key to the other lock shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr80-</link><title>Town Councils Financial Rules - 80 Late tenders</title><description>Late tenders Tenders received after the appointed closing time and date shall be dealt with in the following manner: if received through the post—after details regarding sender, jo...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts, or generally.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr84-</link><title>Town Councils Financial Rules - 84 Financial provision not to be exceeded</title><description>Financial provision not to be exceeded Except where the prior approval has been obtained for supplementary provisions, no tender may be accepted for an amount which, together with ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr85-</link><title>Town Councils Financial Rules - 85 Right to remove or demolish</title><description>Right to remove or demolish Bids for rights offered by a Town Council in respect of goods to be sold, or in respect of demolition of premises and removal of salvage or otherwise wh...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the Chairman or an officer authorised by the Town...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i)	n...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=P1V-</link><title>Town Councils Financial Rules - Part V ACCOUNTS, AUDIT AND CASH</title><description>Part V ACCOUNTS, AUDIT AND CASH</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the Secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before despatch to the debtor concerned shall be forwarded intact...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr95-</link><title>Town Councils Financial Rules - 95 Vouchers needed to support entries</title><description>Vouchers needed to support entries Every entry in the accounts shall be supported by a voucher containing full particulars of the item or items to which it relates, and so far as i...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr97-</link><title>Town Councils Financial Rules - 97 Authority to sell, dispose, write-off assets</title><description>Authority to sell, dispose, write-off assets Subject to rule 102 , the authority of a Town Council is required for the deletion of items of stock from inventories of plant, machine...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr98-</link><title>Town Councils Financial Rules - 98 Departmental office inventories</title><description>Departmental office inventories The Town Council shall keep an inventory of furniture, equipment, etc., comprising — an asset register for assets which are required to be capitalis...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr99-</link><title>Town Councils Financial Rules - 99 Inventory of goods</title><description>Inventory of goods Every officer having in his charge or custody any stores or other articles which are the property of the Town Council shall keep or cause to be kept a proper sto...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the Secretary for the purpose of reporting on unserviceab...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the Secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr107-</link><title>Town Councils Financial Rules - 107 Facilities for auditor</title><description>Facilities for auditor Every officer of a Town Council shall provide the auditor every reasonable facility in the carrying out of his duties.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr108-</link><title>Town Councils Financial Rules - 108 Interim audit</title><description>Interim audit A Town Council may request the auditor to perform an interim audit of the accounts and financial position of the Town Council at any point in time as the Town Council...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to Secretary and Chairman by auditor</title><description>Access to Secretary and Chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the Secretary and the Chairman.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr111-</link><title>Town Councils Financial Rules - 111 Books and vouchers to be produced to auditor</title><description>Books and vouchers to be produced to auditor Every Head of Department or officer appointed by a Town Council to collect revenue shall be responsible for ensuring that all books, ac...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the Chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the Secretar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The Secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=pr115-</link><title>Town Councils Financial Rules - 115 Exemption</title><description>Exemption The Minister may exempt any Town Council or any officer thereof from any provision of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/TCA1988-R1/Historical/19950922?ValidDate=19950922&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule Retention Schedule for Completed Forms and Records</title><description>Rule 94 Retention Schedule for Completed Forms and Records Type of Form or Record. Retention Period. (a ) Subsidiary books of accounts and records pertaining to receipts, payments,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr1-</link><title>Town Councils Financial Rules - 1 Citation</title><description>Citation These Rules may be cited as the Town Councils Financial Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr2-</link><title>Town Councils Financial Rules - 2 Definitions</title><description>Definitions 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 ; Hea...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr3-</link><title>Town Councils Financial Rules - 3 Town Council Fund</title><description>Town Council Fund A Town Council shall establish and maintain separate funds for the management and maintenance of the common property of — residential property; market and food ce...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr4-</link><title>Town Councils Financial Rules - 4 Sinking funds</title><description>Sinking funds A Town Council shall establish and maintain, as part of the Town Council Fund, separate sinking funds for the management and maintenance of residential property, mark...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr4A-</link><title>Town Councils Financial Rules - 4A Transfer of surpluses of sinking funds</title><description>Transfer of surpluses of sinking funds For the purposes of section 33A(1) of the Act , the surpluses in — any fund (other than a sinking fund) established for the management and ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr5-</link><title>Town Councils Financial Rules - 5 Submission of annual estimates</title><description>Submission of annual estimates Each Head of Department shall furnish draft annual estimates to the Secretary in accordance with the Budget Calendar as issued by the Secretary from ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr9-</link><title>Town Councils Financial Rules - 9 Approval of annual estimates</title><description>Approval of annual estimates The annual estimates approved by a Town Council shall include the following: the establishment list showing the posts approved; the approved income and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr10-</link><title>Town Councils Financial Rules - 10 Supplementary estimates and schedules of transfers</title><description>Supplementary estimates and schedules of transfers Where provision is required as an addition to existing sub-heads, the appropriate application for supplementary funds shall be su...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr12-</link><title>Town Councils Financial Rules - 12 Methods of payment to Town Council</title><description>Methods of payment to Town Council Payment to a Town Council may be made, in order of preference, through the following means: non-counter and cashless; non-counter but in cash; co...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr13-</link><title>Town Councils Financial Rules - 13 Security to be furnished</title><description>Security to be furnished Officers entrusted with the receipt, custody, disbursements or charge of a Town Council’s moneys or property may be required to provide security for the fa...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr17-</link><title>Town Councils Financial Rules - 17 Alteration or spoilt forms</title><description>Alteration or spoilt forms No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr19-</link><title>Town Councils Financial Rules - 19 Register of stock of receipts, coupons, etc.</title><description>Register of stock of receipts, coupons, etc. The stock of unissued manuscript receipt books and serially numbered paper receipts shall be kept by the Secretary or any person appoin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr20-</link><title>Town Councils Financial Rules - 20 Defective book to be noted</title><description>Defective book to be noted Where any book is found defective, a notice to that effect shall immediately be recorded by the officer in charge of the register, and the book may there...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr22-</link><title>Town Councils Financial Rules - 22 Money to be banked</title><description>Money to be banked Money to be banked shall be lodged not later than the business day following the day of receiving the money.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr23-</link><title>Town Councils Financial Rules - 23 Keys of safe and money delivery box</title><description>Keys of safe and money delivery box All moneys received during each day shall be placed at closing time in the money delivery box, which shall be locked as prescribed and kept in t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr24-</link><title>Town Councils Financial Rules - 24 Keys of strong room</title><description>Keys of strong room Where a strong room has been installed, it should be fitted with at least 2 locks; the key to one lock shall be held by the Secretary or an officer appointed by...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr25-</link><title>Town Councils Financial Rules - 25 Spare keys to be deposited with bankers</title><description>Spare keys to be deposited with bankers The spare keys to strong rooms and safes shall be sealed in a packet and deposited with one of the bankers of the Town Council. Whenever con...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr26-</link><title>Town Councils Financial Rules - 26 Lost keys</title><description>Lost keys In the event of loss of the key to a safe or strong room, the fact shall immediately be reported to the Secretary, who shall arrange for the contents in the safe or stron...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr28-</link><title>Town Councils Financial Rules - 28 Fees and charges</title><description>Fees and charges Fees or charges which are levied or imposed by a Town Council shall be of the following categories: Category Approved by (a )	those that apply to the Board’s tenan...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr29-</link><title>Town Councils Financial Rules - 29 Selling prices of fixed assets</title><description>Selling prices of fixed assets The authority to approve the selling prices of fixed assets shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr30-</link><title>Town Councils Financial Rules - 30 Miscellaneous receipt or income</title><description>Miscellaneous receipt or income The authority to approve miscellaneous receipt or income shall be as follows: (a )	not exceeding $1,000 per item — Officer or Committee authorised b...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr31-</link><title>Town Councils Financial Rules - 31 Expenditure to be according to budget</title><description>Expenditure to be according to budget No expenditure shall be incurred unless the expenditure is covered by a sub-head in a budget and a sufficient balance is available under the s...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr32-</link><title>Town Councils Financial Rules - 32 Bank accounts</title><description>Bank accounts Bank accounts shall be maintained for the funds of a Town Council; and preference shall be given to banks incorporated in Singapore. Bank transactions shall be record...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr33-</link><title>Town Councils Financial Rules - 33 Bank instructions and authorised cheque signatories</title><description>Bank instructions and authorised cheque signatories Instructions to banks relating to changes of authorised cheque signatories and variation of any other authority shall be signed ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr34-</link><title>Town Councils Financial Rules - 34 Authority to incur expenditure</title><description>Authority to incur expenditure Authority to incur expenditure for any one item shall be as follows: (a )	not exceeding $10,000 — Officer or Committee authorised by the Chairman (b ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr35-</link><title>Town Councils Financial Rules - 35 Expenditure under emergency circumstances</title><description>Expenditure under emergency circumstances Notwithstanding rule 34(1) but subject to rule 31(2)(d ) , the Chairman and an officer authorised by him may, in circumstances of emergenc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr36-</link><title>Town Councils Financial Rules - 36 Secretary to advise appointment</title><description>Secretary to advise appointment On the appointment of any employee, the Secretary shall send all necessary information concerning the terms and conditions of the appointment to — t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr37-</link><title>Town Councils Financial Rules - 37 Secretary to advise resignation</title><description>Secretary to advise resignation On the resignation of any employee, the Secretary shall send the appropriate information to the parties listed in rule 36 and any other interested p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr38-</link><title>Town Councils Financial Rules - 38 Last advice date for pay particulars</title><description>Last advice date for pay particulars Normally all advices to the Secretary affecting pay sheets for the month should reach him not later than the dates and times indicated in the p...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr39-</link><title>Town Councils Financial Rules - 39 Payment to employee upon resignation</title><description>Payment to employee upon resignation The Secretary shall discharge as soon as possible all moneys due to any employee who has resigned, but shall retain any amounts due or which ma...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr40-</link><title>Town Councils Financial Rules - 40 Preparation of wage sheets and payment to daily-rated employees</title><description>Preparation of wage sheets and payment to daily-rated employees Detailed wage sheets for daily-rated employees wages shall be drawn up from the daily-rated employees attendance rec...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr41-</link><title>Town Councils Financial Rules - 41 Payment of monthly-rated staff salaries</title><description>Payment of monthly-rated staff salaries Salaries of monthly-rated staff shall be paid on the dates and times as shown in the schedule issued by the Secretary. The Secretary or the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr43-</link><title>Town Councils Financial Rules - 43 Loan repayments</title><description>Loan repayments Repayments on the loans shall be credited into the respective revolving loan funds; and interest and other income shall be credited to revenue income.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr48-</link><title>Town Councils Financial Rules - 48 Loan release</title><description>Loan release Before releasing the loan, the Secretary shall ensure that the loan will be used for the purpose for which the loan has been approved.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr50-</link><title>Town Councils Financial Rules - 50 Individual loan account kept</title><description>Individual loan account kept A loan account has to be maintained for each loan given showing, for each month, the amount of loan (principal) outstanding at the beginning of the mon...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr51-</link><title>Town Councils Financial Rules - 51 Proper accounts and reconciliation</title><description>Proper accounts and reconciliation The Secretary shall ensure that proper accounts are kept of all loans given, showing the total amount of loans approved, the total loans outstand...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr52-</link><title>Town Councils Financial Rules - 52 Recovery of all debts</title><description>Recovery of all debts The Secretary shall take steps to recover all outstanding loans from employees who are leaving the Town Council.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr53-</link><title>Town Councils Financial Rules - 53 Expenditure to be met from sinking fund</title><description>Expenditure to be met from sinking fund A Town Council shall not disburse any moneys from any sinking fund otherwise than for the purposes of meeting actual expenses or liabilities...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr56-</link><title>Town Councils Financial Rules - 56 Unauthorised disbursements</title><description>Unauthorised disbursements Any officer allowing or directing any disbursement without proper authority shall be responsible for the amount. In the event of any wrongful payment bei...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr57-</link><title>Town Councils Financial Rules - 57 Bills to be dealt with promptly</title><description>Bills to be dealt with promptly The Secretary shall ensure that all bills are received not later than the month following that in which the articles are purchased or service perfor...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr59-</link><title>Town Councils Financial Rules - 59 Payee’s name required on voucher</title><description>Payee’s name required on voucher The name of the payee shall be stated in the voucher. Vouchers shall not be made in favour of more than one person or firm except where more than o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr60-</link><title>Town Councils Financial Rules - 60 Payment to payees</title><description>Payment to payees When payments are to be made to persons other than those named in the voucher, or to the agents of officers absent on leave, the authorities under which the payme...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr62-</link><title>Town Councils Financial Rules - 62 Floats may be held</title><description>Floats may be held Imprest cash floats of fixed amounts may be held by the cashier in a Town Council office or by any other officer with the approval of the Chairman or an officer ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr64-</link><title>Town Councils Financial Rules - 64 Change floats</title><description>Change floats Change floats of fixed amounts may be held by the banking cashier with the approval of the Chairman or an officer authorised by him. The banking cashier shall provide...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr65-</link><title>Town Councils Financial Rules - 65 Cash vouchers</title><description>Cash vouchers Vouchers duly passed for payment by the Secretary or his authorised representative are to be obtained for all payments made by the cashier whether from the imp rest m...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr69-</link><title>Town Councils Financial Rules - 69 Final balances</title><description>Final balances All expenditure out of imprest accounts shall be submitted for reimbursement with a statement of year-end cash-on-end balance on the first working day of the new fin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr70-</link><title>Town Councils Financial Rules - 70 Cheque books</title><description>Cheque books All cheque books shall be locked up at the close of business each day by the officer appointed by the Secretary.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr71-</link><title>Town Councils Financial Rules - 71 Payment by cash or uncrossed cheque</title><description>Payment by cash or uncrossed cheque Subject to this rule, all cheques shall be crossed. Where the payee requests for payment in cash or by uncrossed cheque, the cashier responsible...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr73-</link><title>Town Councils Financial Rules - 73 Procedure for quotations</title><description>Procedure for quotations Quotations in writing shall be invited for any single item of stores, services or works estimated to the cost not more than $10,000. Notwithstanding paragr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr74-</link><title>Town Councils Financial Rules - 74 Procedure for tenders</title><description>Procedure for tenders Unless waived under paragraph (17) , tenders shall be invited for the execution of works or for any single item of stores or services estimated to cost more t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr75-</link><title>Town Councils Financial Rules - 75 Waiver of competition</title><description>Waiver of competition Rules 73 and 74 shall not apply to the following: subscriptions for local or overseas journals, magazines and periodicals; supply or utility services by the P...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr76-</link><title>Town Councils Financial Rules - 76 Managing agents</title><description>Managing agents Tender specifications prepared by a managing agent of a Town Council shall — as far as practicable, be drafted so as not to give preference to any tenderer and bear...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr78-</link><title>Town Councils Financial Rules - 78 Opening of tenders and quotations</title><description>Opening of tenders and quotations Tenders shall be opened by a Tender Opening Committee only. This Committee shall consist of an officer authorised by the Secretary and a witnessin...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr79-</link><title>Town Councils Financial Rules - 79 Tender box</title><description>Tender box Each tender box shall be fitted with two locks. The key to one lock shall be held by the Secretary or an officer authorised by him while the key to the other lock shall ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr81-</link><title>Town Councils Financial Rules - 81 Acceptance of tenders</title><description>Acceptance of tenders The tenders received together with the schedule shall be forwarded under sealed confidential cover to the appropriate officer whose recommendations in respect...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr82-</link><title>Town Councils Financial Rules - 82 Forfeiture of tender deposits</title><description>Forfeiture of tender deposits Where deposits are required from tenderer and such deposits are forfeitable in the event of the tender being withdrawn after opening but before award,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr83-</link><title>Town Councils Financial Rules - 83 Guarantor may be required</title><description>Guarantor may be required Contractors may be required to furnish guarantors for specific contracts, or generally.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr86-</link><title>Town Councils Financial Rules - 86 Execution of contracts and agreements</title><description>Execution of contracts and agreements The execution of contracts, agreements and instruments of any description shall be signed by the Chairman or an officer authorised by the Town...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr87-</link><title>Town Councils Financial Rules - 87 Contingency sums and variation works</title><description>Contingency sums and variation works Provisions for variation works in contracts may be provided in the form of a contingency sum. A contingency sum shall form part of the maximum ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr88-</link><title>Town Councils Financial Rules - 88 Vote not to be exceeded</title><description>Vote not to be exceeded The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved pro...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr89-</link><title>Town Councils Financial Rules - 89 Investment of funds</title><description>Investment of funds Authority to invest funds which are not required by a Town Council for immediate use shall be as follows: placement of fixed deposits with approved banks: (i)	n...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr90-</link><title>Town Councils Financial Rules - 90 Alterations and erasures</title><description>Alterations and erasures No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts. Payment under any docu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr91-</link><title>Town Councils Financial Rules - 91 Cash balance discrepancy</title><description>Cash balance discrepancy Any cash balance shortfall discovered shall be reported to the Secretary who shall carry out an investigation to ascertain the cause of the shortfall. The ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr92-</link><title>Town Councils Financial Rules - 92 Cancellation of debit notes of Town Council</title><description>Cancellation of debit notes of Town Council Any set of debit notes or bills prepared by a department but cancelled before despatch to the debtor concerned shall be forwarded intact...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr93-</link><title>Town Councils Financial Rules - 93 Authority to write-off irrecoverable revenue, debt and overpayment</title><description>Authority to write-off irrecoverable revenue, debt and overpayment Where no negligence or fraud is involved, the authority to write-off any claim in any one case in respect of arre...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr94-</link><title>Town Councils Financial Rules - 94 Liquidated damages and administrative charges</title><description>Liquidated damages and administrative charges Liquidated damages and administrative charges imposed under contracts may be waived or reduced as follows: (a )	not exceeding $3,000 f...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr96-</link><title>Town Councils Financial Rules - 96 Preservation and disposal of certain records</title><description>Preservation and disposal of certain records All account books and records shall be carefully preserved and may only be disposed of in accordance with the Schedule . The disposal o...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr100-</link><title>Town Councils Financial Rules - 100 Disposal of written-off assets</title><description>Disposal of written-off assets All written-off assets, if to be sold, shall be disposed of by public auction or by tender after public advertisement. If such assets are unsuitable ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr101-</link><title>Town Councils Financial Rules - 101 Survey Committee</title><description>Survey Committee A Survey Committee, which shall include a representative of the Finance Department, shall be appointed by the Secretary for the purpose of reporting on unserviceab...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr102-</link><title>Town Councils Financial Rules - 102 Authority for write-off or deletion of assets where no negligence or fraud is involved</title><description>Authority for write-off or deletion of assets where no negligence or fraud is involved Where no negligence or fraud is involved, the following officers may dispense with the procee...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr103-</link><title>Town Councils Financial Rules - 103 Loss of property and equipment, etc.</title><description>Loss of property and equipment, etc. On the discovery of loss of any money or stores, arising either from defalcation on the part of an officer or from any other cause, the Head of...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr104-</link><title>Town Councils Financial Rules - 104 Surcharge may be applied</title><description>Surcharge may be applied If any loss is due to the negligence or fault of any officer or Committee authorised by the Town Council, that officer or Committee may be liable, upon suc...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr105-</link><title>Town Councils Financial Rules - 105 Treatment of losses</title><description>Treatment of losses Where there is no negligence or fault, the amount lost may be written off on the following authority: (a )	not exceeding $1,000 — Officer or Committee authorise...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr106-</link><title>Town Councils Financial Rules - 106 List of debtors and creditors</title><description>List of debtors and creditors Not later than 8th May each year or such other date as the Secretary may determine, each Head of Department should prepare and submit to the Finance D...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr109-</link><title>Town Councils Financial Rules - 109 Access to Secretary and Chairman by auditor</title><description>Access to Secretary and Chairman by auditor In the discharge of his official duties, the auditor shall have direct access to the Secretary and the Chairman.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr110-</link><title>Town Councils Financial Rules - 110 Auditor’s queries must be answered</title><description>Auditor’s queries must be answered It is the duty of all officers to reply within 10 days to any communication addressed to them by the auditor giving the information requested, or...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr112-</link><title>Town Councils Financial Rules - 112 Destruction of obsolete serially numbered receipts in any form</title><description>Destruction of obsolete serially numbered receipts in any form The approval of the Chairman shall be obtained before unused or obsolete serially numbered receipts in any form are d...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr113-</link><title>Town Councils Financial Rules - 113 Loss of serially numbered receipts in any form</title><description>Loss of serially numbered receipts in any form Where any serially numbered receipts in any form is lost, the fact shall be reported immediately with full particular to the Secretar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=pr114-</link><title>Town Councils Financial Rules - 114 Physical internal check</title><description>Physical internal check The Secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of off...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/TCA1988-R1/Published?DocDate=19960515&amp;ProvIds=Sc-</link><title>Town Councils Financial Rules - Schedule Retention Schedule for Completed Forms and Records</title><description>Rule 94 Retention Schedule for Completed Forms and Records Type of Form or Record. Retention Period. (a ) Subsidiary books of accounts and records pertaining to receipts, payments,...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item></channel></rss>