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Aljunied-Hougang Town Council Appendices to Report on Improper Payments

KPMG LLP

31 October 2016

This appendix contains 64 pages

© 2016 KPMG LLP (Registration No: T08LL1267L), an accounting limited liability partnership registered in Singapore under the Limited Liability Partnership Act (Chapter 163A) and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative

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Document classification: KPMG Public

1 © 2016 KPMG LLP. All rights reserved.


A Limitations and use of this Report 3

B Summary of work performed for this Report 4

B.1 Procedures performed 4

B.2 Limitations on procedures 5

C Invoices and credit notes from FMSS and FMSI, and net amount paid to FMSS and FMSI 7

D Miscellaneous breaches 8

D.1 Miscellaneous breaches of the TCFR 8 D.2 Miscellaneous breaches of the Town Council’s internal controls 8

D.3 Direct payment journal entries 9

E TCFR requirements 12

E.2 Town Council processes 14 E.3 Detailed flow charts illustrating the expenditure and payments

process 19

F Payments approved by Conflicted Persons 28

F.1 Work Orders approved by the Conflicted Persons 28

F.2 Payment vouchers approved by the Conflicted Persons 30

G Managing agent fees 52

G.1 Comparative managing agent rates 52

H Managing agent work billed as project management 54

H.1 Managing agent work with no project management element 54 H.2 Managing agent and project management work in combination

billed as project management 57

I Analysis of FMSS profit margins under the Second Managing Agent Contract 60

I.1 Profit margin earned by FMSS 60 I.2 Fees paid to FMSS per the Town Council financial statements 60

J Benchmarks of managing agent rates 61

J.1 Managing agent rates by operating expenditure 61

K Models used in scenario analysis of Second Managing Agent Contract 62



L Overpayments to Town Councillor 63



A Limitations and use of this Report

A.1.1 While we have performed various review, audit and investigation procedures as required

under the Court Order, our engagement does not constitute an audit, a review or an

assurance engagement made in accordance with or within the meaning provided in

Singapore Standards on Auditing, Singapore Standards on Review Engagements or

Singapore Standards on Assurance Engagement.

A.1.2 We are not qualified to provide legal advice and accordingly do not offer any such legal

advice. Our findings and comments are based on our understanding of the law,

regulations and guidelines, and should not be construed as constituting legal advice by

us.

A.1.3 We are not responsible or accountable for the management, conduct and operation of

the Town Council’s business and affairs.

A.1.4 Our Report is not to be used for any purpose outside the terms of reference as described

in section 2 of this Report and should not therefore be regarded as suitable for use by

any other person or for any other purpose. Should they choose to rely on this Report

they do so at their own risk. KPMG accordingly accepts no responsibility or liability in

respect of it to persons other than the Town Council or HDB.



B Summary of work performed for this Report

B.1 Procedures performed

B.1.1 KPMG performed the following procedures pertaining to payments made during the

Review Period:

— identification of all payments identified as being made to FMSS and FMSI in the books and records of the Town Council;

— identification of all issues arising from the Audit Points;

— identification of questionable payments identified in the Audit Reports;

— analysis to identify questionable payments:

- Reviewed the Town Council’s audited financial statements to identify irregularities potentially indicative of improper payments or improper related party disclosures;

- Data analytics on the Town Council’s financial and operational data using KPMG’s proprietary algorithms;

- Corporate intelligence procedures on personnel at the Town Council and FMSS and/or FMSI to identify relationships and potential conflicts of interest, using KPMG’s proprietary Vendor Anomaly Detection Model and corporate database analytics tools;

— review of the following transaction types:

- all transactions recorded in the Town Council general ledger made by the Town Council with FMSS or FMSI;

- all transactions posted to the Town Council’s one-time supplier code;

- manual journal entries used to record payments (i.e. bypassing the accounts payable) made by the Town Council to third parties;

- payments posted to the Town Council’s temporary clearing accounts;

- payments made from the Town Council’s Sinking Fund, where corporate intelligence procedures indicated potential mismatch between vendor type and types of permissible expenditure from the Sinking Fund;

- all payments made by the Town Council in a sample month (January 2014);

- all payments of allowances to the Town Councillors during the Review Period;

- petty cash reimbursements to the staff of FMSS;

- transactions identified by forensic data analytics;

- potential related party transactions with parties identified by data analytics, corporate intelligence procedures, our Vendor Anomaly Detection Model or our corporate database analysis tools;



- transactions with other parties identified by data analytics, corporate intelligence procedures, our Vendor Anomaly Detection Model or our corporate database analysis tools;

- all payables outstanding for more than three years as at 30 April 2016;

- loans recorded in the Town Council’s accounts, including any that may have been written off or were long-overdue;

— review of the above payments:

- review of documentation in the possession of the Town Council relating to the above payments, including correspondence, electronic accounting records, payment vouchers, Written Instructions, Work Orders, contracts, invoices, debit and credit notes and variation orders;

- review of delegated authorities to incur expenditure and make payments;

- interviews of certain Town Council and FMSS staff;

- discussions with certain parties involved in the above payments;

— imaging and review of forensic images of electronic data of eight former employees of the Town Council and FMSS and/or FMSI;

— assessment, with advice from Solicitors, of whether payments reviewed were to be:

- considered “improper”; and

- recovered.

B.2 Limitations on procedures

The Town Council

B.2.1 As a result of our work on monthly progress and queries raised in the course of both the

monthly progress reporting and the review of improper payments, we have had multiple

discussions with various Town Councillors and Town Council staff. In addition, we

sought formal interviews of certain Town Council individuals in order to address formally

our preliminary findings. Those individuals were as follows:

— Sylvia Lim;

— Low Thia Khiang;

— Muhamad Faisal bin Abdul Manap;

— Chen Show Mao;

— Png Eng Huat; and

— Pritam Singh.

B.2.2 However, the Town Council did not accede to our request for formal interviews of these

individuals. Accordingly, the Town Council’s comments on the Report have been

obtained through the process of Maxwellisation.



FMSS

B.2.3 We contacted FMSS to request interviews with FMSS management who were involved

in the operations of the Town Council as of the Review Period and access to certain

books and records. After corresponding with FMSS, it did not accede to our request for

formal interviews or to access to those books and records requested by us. However,

we did conduct discussions with How Weng Fan of FMSS, who also provided us with

some limited documentation.

B.2.4 As with the Town Council, we provided FMSS with an opportunity for Maxwellisation.

Forensic technology

B.2.5 During our forensic technology procedures, we observed the following:

— The profiles we requested to image were accessed by the Town Council a few days prior to imaging. The Town Council’s management stated that the profiles were accessed to ensure they were used by the individuals whose profiles were requested.

— Email archives pertaining to How Weng Fan were not present on the electronic device that we were informed was assigned to her.

— 552 documents and one email archive were deleted from the profile of PLKS, a former Town Council employee, on 20 November 2015.

— 23 documents and two email archives were deleted from the profile of JC, a former FMSS employee, on 14 July 2015.

— 17 documents and four email archives were deleted from the profile of Danny Loh on 2 June 2015.

— A profile for a former employee, RT, from FMSS’s Finance Department was not present on any of the electronic devices that we imaged. The Town Council provided a DVD which we were informed contained the profile of the employee.



C Invoices and credit notes from FMSS and FMSI, and net amount paid to FMSS and FMSI

1 All of the payments to FMSS and FMSI, SGD33,717,535.17 in total, were co-signed by Conflicted Persons or FMSS employees. This is derived by adding back credit notes/contra invoices (SGD644,185.44) to the total amount paid of SGD33,037,349.73.

Period (invoice

date)

Managing agent fees

(SGD)

Project management

fees (SGD)

EMSU (SGD)

Reimbursement for out of

pocket expenses

(SGD)

Bank charges (SGD)

Overtime/ inspections

(SGD)

Electrical parts (SGD)

Total (SGD)

27 May 2011 to 31 March 2012

3,973,808.40 57,443.52 686,108.80 3,319.19 - - 1,866.15 4,722,546.06

1 April 2012 to 31 March 2013

5,316,617.35 238,772.30 1,351,641.33 9,007.41 - 1,200.00 12,537.03 6,929,775.42


7,756,553.96 334,498.59 1,536,197.39 2,898.85 - 18,626.98 15,189.86 9,663,965.63


7,930,547.17 868,170.81 1,409,753.01 21,780.59 - 21,532.96 15,396.62 10,267,181.16

1 April 2015 to 27 November 2015

2,070,622.38 467,585.96 347,027.97 2,409.35 - 7,460.55 3,439.67 2,898,545.88

Total 27,048,149.26 1,966,471.18 5,330,728.50 39,415.39 0.00 48,820.49 48,429.33 34,482,014.15

Credit notes/contra invoices - amounts repaid by FMSS/ FMSI to the Town Council

(416,591.00) (8,379.39) (204,268.17) (281.20) (30.00) (13,008.53) (1,627.15) (644,185.44)

Total - net of credit notes/contra invoices

26,631,558.26 1,958,091.79 5,126,460.33 39,134.19 (30.00) 35,811.96 46,802.18 33,837,828.71

Less unpaid amounts (764,478.98)

Total amounts paid1 33,073,349.73



D Miscellaneous breaches

D.1 Miscellaneous breaches of the TCFR

D.1.1 We identified numerous miscellaneous breaches of the TCFR, which, while meeting the

definition of improper payments provided in section 4 of this Report, do not appear to

have a practical effect on the legitimacy of the underlying payments.

D.1.2 Sixteen invoices issued by FMSS during the Review Period were stamped but not

signed; Rule 61(1) of the TCFR requires “certification on the voucher that the payments

are in accordance with the terms of the agreement, and that, as regards supplies not for

immediate use, the articles have been received and duly recorded in the proper inventory

and, in the case of work, that it has been properly done”.

D.1.3 We identified the following payments made from the Sinking Fund to external contractors

in breach of the TCA and TCFR:

— SGD26,729 was paid for padlocks for water tanks in June 2014; however, the TCA no longer permits such expenditure to be made from sinking funds after 30 November 2012.

— SGD134,097 was paid for the installation of playground equipment from April to November 2015, which is not permissible under the Town Councils (Disbursement of Moneys from Sinking Fund) Rules.

— SGD230,403 was paid for safety cages for vertical ladders from the Sinking Fund from May to November 2015, which is not permissible under the Town Councils (Disbursement of Moneys from Sinking Fund) Rules. The Town Council’s management stated that this breach was a temporary one because HDB subsequently reimbursed the cost of these vertical ladders. We have matched the reimbursement by HDB to the Town Council’s bank statements.

D.2 Miscellaneous breaches of the Town Council’s internal controls

D.2.1 We identified numerous miscellaneous breaches of the Town Council’s internal controls,

which, while meeting the definition of improper payments provided in section 4 of this

Report, do not appear to have a practical effect on the legitimacy of the underlying

payments.

D.2.2 Payments to Town Council personnel in breach of the Town Council’s internal controls

include:

— SGD1,744 reimbursed to How Weng Fan for a staff dinner on Labour Day. The payment voucher was self-approved by How Weng Fan herself on 3 June 2011.

— SGD338 paid to an Assistant IT Manager for two hard drives. The Deputy Finance Manager is the only signatory on the cheque, which is not in accordance with the requirement for two signatories. The General Manager stated that, as recorded on the payment voucher, he instructed the bank to clear the cheque after confirming with the Finance Department that the hard drives had been received by the Town Council.



D.2.3 Of the payments made by the Town Council in January 2014:2

— An invoice for SGD224 dated 26 September 2013 was issued for work performed on Block 527; however, the supporting schedules for the Work Order were in relation to Block 531.

— An invoice for SGD37 dated 15 September 2013 was for work performed on Block 608; however, the supporting schedules for the Work Order were in relation to Block 609.

— Work Orders had not been issued for nine payments totalling SGD24,371.

— An invoice for SGD3,605 dated 27 November 2013 for electrical parts did not contain the required stamp to certify that the goods had been received.

— The Town Council was not able to locate a quotation or a contract for legal services of SGD500.

— The Town Council was not able to locate any supporting documentation to support the SGD2,800 cost of an “EEQ015 REPLN OF EBOPS UNIT (24V TYPE) WITH BATTERY” invoiced by a lift maintenance company that was not in its schedule of rates.

— The Town Council was not able to locate the initial articles of agreement to support payment of lift maintenance services of SGD103,962 in Paya Lebar, Bedok Reservoir Park, Serangoon, Hougang and Eunos.

— The Town Council was not able to locate supporting documents for payment of SGD1,618 of work described on the invoice as “E64: ROUTINE INSP – INSTALL BIRD SPIKES SUPPLY AND INSTALLATION OF BIRD SPIKES (INCLUSIVE OF GENERAL PURPOSE ADHESIVE AND LABOUR).”

D.3 Direct payment journal entries

D.3.1 In our July 2016 monthly progress report, we identified 48,519 direct payment journal

entries that were used to record payments totalling SGD60,660,928 made during the

Review Period. The unwarranted and extensive use of this shortcut to avoid using the

Town Council’s accounts payable module makes effective oversight of third party

payments by the Finance Department practically impossible. These direct payment

journal entries are tabulated overleaf:

2 The amounts in this paragraph quantify the value of transactions affected by a particular issue (before GST). Some transactions have multiple issues associated with them and therefore feature in the value of transactions affected for separate issues.



Payment types3 Amount (SGD)

Number of direct payment journal entries

PUB4 utilities 45,831,657 47,315

Managing agent and EMSU 2,887,894 20

Repair and maintenance 1,942,161 84

Upgrades 3,130,329 12

Conservancy 2,610,222 75

Rental 1,262,509 152

Equipment 362,188 27

Others 2,633,968 834

Total 60,660,928 48,519

Review of direct payment journal entries

D.3.2 Because of the volume of entries, we tested 100% of certain categories of payment and

used a statistical sampling approach for the remainder:

— For those direct payment journal entries where we tested 100% of the entries:

- We matched all utilities and repair and maintenance payments to supporting documentation. We did not identify evidence that this population of direct payment journal entries included duplicate or fictitious payments, although a number (see paragraph D.3.3 below) did not have sufficient supporting documentation for us to test the payments fully. We also reviewed all payments to FMSS and FMSI, which are covered elsewhere in this Report.

- For utilities, FMSS or FMSI, and repair and maintenance direct payment journal entries, we matched the payment amounts recorded in them to invoices from vendors and acknowledgement by FMSS personnel for services rendered or goods delivered and also to bank statements. We also checked that the cheques issued had been signed by the authorized signatories in accordance with the Town Council’s delegation of authority at the relevant time.

— For those direct payment journal entries where we used a statistical sampling approach:

- We used a binomial statistical sampling approach using proportion confidence intervals to determine the probability of direct payment journal entries with insufficient supporting documents to a 99.9% confidence interval. This involved testing 19.6% of the remaining direct payment journal entries. We did not identify evidence that this population of direct payment journal entries included duplicate or fictitious payments, although a number (see paragraph D.3.3 below) did not have sufficient supporting documentation for us to test the payments fully.

3 Using the description in the direct payment journal entry. 4 Public Utilities Board.



Missing supporting documentation

D.3.3 The Town Council was not able to locate and provide supporting documents for 69 direct

payment journal entries in the sample. The type of missing documents are as follows:

Missing documents Number of direct payment

journal entries Payment value

(SGD)

Cheque copy 3 2,869

Invoices 19 158,150

Contracts 32 337,426

Quotation/tender documents 15 382,554

Total 69 880,999

D.3.4 These payments fell predominantly into the categories of conservancy, rental, repair and

maintenance and others, such as refunds to residents and miscellaneous expenses. In

part, the documents were missing due to a lack of proper tracking of documents when

FMSS took over the running of the Town Council from CPG in July 2011 and when the

Town Council took over from FMSS in July 2015. As such, we were not able to test

these direct payment journal entries fully.

D.3.5 For the remaining direct payment journal entries, the statistical probability of not having

sufficient supporting documents is 0.210%, which would amount to approximately two

direct payment journal entries. The absence of such supporting documentation would

potentially mean that it is not possible to test such direct payment journal entries fully.



E TCFR requirements

E.1.1 The TCFR includes certain requirements for a town council in relation to the process of

incurring expenditure and making payments. These are broadly as follows:

— sourcing: tender/quotation;

— contracting: authority to incur expenditure and contracting;

— receipt: certification of receipt of goods or services; and

— payment: bank signatories.

1. Sourcing: tender/quotation

E.1.2 Rule 74 of the TCFR requires a town council to tender out contracts valued above

SGD70,000. Tenders may be waived by the town council chairman (for contracts valued

up to SGD100,000) or the town council under Rule 74(17) where:

— the supply of goods or services is known to be only within the capacity of a sole agent or specialist contractor;

— the urgency of the requirement makes it necessary; or

— it is manifestly necessary in the public interest to do so.

E.1.3 Rule 73 of the TCFR requires three written quotations to be obtained for any single item

of stores, services or works estimated to cost not more than SGD70,000, except for

expenditure below SGD3,000. Waiver of quotation is allowed under rules 73(11) and

(12) of the TCFR in the following circumstances:

— By the chairman or an officer authorized by the chairman, for item of stores, services or works estimated to cost not more than SGD3,000, where the goods or services are urgently required; or the cost of inviting quotations exceeds the saving which may be derived from having competing quotations; or

— By the chairman, for supply of goods or services known to be only within the capacity of a sole agent or specialist contractor; or where the urgency of the requirement makes it necessary; or it is manifestly necessary in the public interest to do so. Such a waiver shall only be used under very special circumstances and must be fully justified.

E.1.4 Under Rule 55 of the TCFR, all goods or services shall be ordered through official order

forms, and bills or vouchers passed for payment must be supported by a copy of the

relevant order, except in the case of individual minor purchases not exceeding SGD500

each or such amounts as authorized by the town council.

2. Contracting: authority to incur expenditure and contracting

E.1.5 The authority to incur expenditure for any one item under rule 34(1) and (2) of the TCFR

is summarized overleaf:



Item value Authorized party

Not exceeding SGD10,000

Town council officer or committee authorized by the town council chairman

Not exceeding SGD100,000

Town council chairman

Exceeding SGD100,000 Town council

E.1.6 These limits are applicable to the value of any single item of stores, services or works to

be awarded, and the total value, inclusive of variation orders, of the stores, services or

works to be awarded to any one contractor.

E.1.7 Rule 76(1)(b) of the TCFR provides that tender specifications prepared by a managing

agent of a town council shall be approved by a tender committee comprising members

of the town council.

E.1.8 Rule 86(1) of the TCFR provides that the execution of contracts, agreements and

instruments of any description shall be signed by the chairman or an officer authorized

by the town council on their behalf.

3. Receipt: certification of receipt of goods or services

E.1.9 Rule 56(1) and (2) of the TCFR provides that any officer allowing or directing any

disbursement without proper authority shall be responsible for the amount. In the event

of any wrongful payment being made in consequence of an incorrect certification on a

voucher, the certifying officer shall be responsible for the wrongful payment.

E.1.10 Rule 56(3) and (4) of the TCFR requires the Head of Department or his authorized

representative to certify the accuracy of every detail on payment vouchers. The Head of

Department is responsible to satisfy himself that:

— the services specified have been duly performed;

— the goods purchased have been properly held or applied for the purpose intended;

— the prices charged are either according to contracts or approved scales, or fair and reasonable according to current local rates;

— authority has been obtained as quoted, and the computations and castings have been verified and are arithmetically correct; and

— the persons named in the vouchers are those entitled to receive payment.

E.1.11 Rule 61(1) of the TCFR requires, when supplies are furnished or when work is done

under an agreement, a certification that the payments are in accordance with the terms

of the agreement, and that, as regards supplies not for immediate use, the articles have

been received and duly recorded in the proper inventory and, in the case of work, that it

has been properly done.



4. Payment: bank signatories

E.1.12 Under rule 33(2) of the TCFR, cheque signatories are authorized as follows:

Cheque value Authorized signatory

Not exceeding SGD50,000 or such lesser amount as authorized by the town council

Town council secretary or an officer authorized by the town council

All other cheques Town council chairman or vice-chairman and secretary or an officer authorized by the town council

E.1.13 While a town council may use any mode of payment other than cheques to effect

payments, the instructions pertaining to such mode must be authorized by the stipulated

cheque signatories.

E.2 Town Council processes

E.2.1 The Town Council has a process for incurring expenditure and making payment, which

includes controls to address the requirements of the TCFR. The key steps that

correspond with the aforementioned TCFR requirements are described in this

subsection.

E.2.2 A summary flow chart illustrating the expenditure and payments process is overleaf:



E.2.3 Detailed flow charts illustrating the expenditure and payments process are at the end of

this Appendix.

1. Sourcing: tender/quotation

E.2.4 The Town Council procures goods and services through either the tender or the

quotation process. Unless waived, a tender is required for incurring expenditure valued

above SGD70,000, and a quotation is required for incurring expenditure valued below

SGD70,000.

E.2.5 A minimum of three quotes are required for expenditure below SGD70,000 in the forms

tabulated overleaf:



Type Value (SGD)

Official order forms Requesting department

Verbal or written quotation

Up to SGD3,000 Invitation to quote or Written Instruction5

User department

Written quotation SGD3,000 to SGD5,000 Invitation to quote or Written Instruction

User department

Written quotation SGD5,000 up to SGD70,000

Invitation to quote or Written Instruction

Contracts Department

E.2.6 Open tenders are managed centrally by the Contracts Department for expenditure above

SGD70,000 as follows:

Type Value (SGD)

Official order forms

Tender SGD70,000 and above

Tender specification, tender notice, tender evaluation report, provisional tender result, letter of award

2. Sourcing: authority to incur expenditure and contracting

E.2.7 The authority to incur expenditure, execution of contract and variation orders are as

follows:

Type of activity Value (SGD)

Authorized party

Incurring expenditure (inclusive of variation order)

Up to SGD10,000 Personnel authorized by the Chairman


Up to SGD100,000 Chairman


Above SGD100,000 Town Council

Signing of contract (inclusive of variation order)

N/A Chairman

E.2.8 Waivers of tender or quotation follow the limits of financial authority to incur expenditure

in the table above.

E.2.9 The Town Council must approve any expenditure above SGD100,000, while the

Chairman can approve any amount up to that. During the Review Period, the Town

Council and/or Chairman approved the individuals overleaf to incur expenditure for

amounts not exceeding SGD10,000:6

5 For estate related expenditures, a Written Instruction (an instruction to commence work) will be issued. A Recommendation Letter is additionally sometimes used to document approval for estate related expenditure exceeding SGD300. 6 For those Town Councillors who were Chairman, no delegation to them was required to exercise approval of expenditure of up to SGD100,000.



Authorized person

Dates and quantum (SGD) Note

Danny Loh7 4 August 2011 to 14 July 2015: up to SGD10,000 FMSS ceased to provide managing agent services to the Town Council on 14 July 2015. Although the FMSS personnel’s authority to approve expenditure was retrospectively revoked on 28 July 2015, when a new delegation of authority was implemented, FMSS ceased to be the managing agent of the Town Council as of 14 July 2015.

How Weng Fan

4 August 2011 to 14 July 2015: up to SGD10,000

Lieow Chong Sern


Yeo Soon Fei


RT 15 August 2013 to 14 July 2015: up to SGD5,000

Vincent Koh 4 August 2011 to 30 June 2012: up to SGD5,000 28 July 2015: up to SGD10,000

Vincent Koh resigned on 30 June 2012 and rejoined the Town Council later.

Chng Jong Ling

4 August 2011 to 8 December 2011: up to SGD5,000

Chng Jong Ling left the Town Council in December 2011, although the Town Council was unable to confirm his exact end date. Town Council meeting minutes dated 8 December 2011 record that Chng Jong Ling was no longer Finance Manager and was no longer an authorized signatory.

Pritam Singh 28 July 2015 to 30 September 2015: up to SGD10,000 1 October 2015: Chairman

Png Eng Huat

28 July 2015: up to SGD10,000

John Chua Chong Tze

28 August 2015 to 30 September 2015: Chairman

Sylvia Lim 1 June 2011 to 24 August 2015: Chairman 8 October 2015: up to SGD10,000

WT From 28 July 2015 to 11 August 2015: up to SGD5,000

TLE 12 August 2015: up to SGD5,000

PLEK 28 July 2015: up to SGD5,000

3. Receipt: certification of receipt of goods or services

E.2.10 Upon the completion of work, authorized personnel are required to certify receipt of

goods and services and ensure that the prices charged are in accordance with the

contracts, prior to submission for payment processing.

4. Payment: bank signatories

E.2.11 The Town Council implemented a matrix for cheque signatories as overleaf:

7 Passed away on 27 June 2015.



Cheque value Authorized signatory

Not exceeding SGD50,000 or such lesser amount as authorized by the town council

Town Council Secretary and one appointed officer

Any amount One from Group A and one from Group B

E.2.12 In addition, a meeting of the Town Council on 8 September 2011 required all cheque

payments to FMSS be co-signed by either the Chairman or Vice Chairman.

E.2.13 During the Review Period, the Town Council approved the following individuals as

cheque signatories:

Eff

ec

tiv

e f

rom

da

te8

Secre

tary

Dep

uty

Secre

tary

Ap

po

inte

d

off

icer

1

Ap

po

inte

d

off

icer

2

Ap

po

inte

d

off

icer

3

Ap

po

inte

d

off

icer

4

Ap

po

inte

d

off

icer

5

Ap

po

inte

d

off

icer

6

Ch

air

man

Vic

e

Ch

air

man

1

Vic

e

Ch

air

man

2

Group A Group B

9 June 2011

JFC How

Weng Fan

Chng Jong Ling

Vincent Koh

Sylvia Lim

Low Thia

Khiang

Yaw Shin

Leong

8 September

2011

Danny Loh

How Weng Fan

Chng Jong Ling

Vincent Koh

Sylvia Lim

Low Thia

Khiang

Yaw Shin

Leong

8 December 2011

Danny Loh

How Weng Fan

LW Vincent

Koh

Sylvia Lim

Low Thia

Khiang

Yaw Shin

Leong

2 August 2012

Danny Loh

How Weng Fan

RT Sylvia Lim

Pritam Singh

Png Eng Huat

1 June 2015

Vincent Koh

- Chen Show Mao

Low Thia Khiang

Muhamad Faisal bin

Abdul Manap

Lee Li Lian

WT RT Sylvia Lim

Pritam Singh

Png Eng Huat

8 October 2015

Vincent Koh

- Chen Show Mao

Low Thia Khiang

Muhamad Faisal bin

Abdul Manap

PLKS WT Pritam Singh

Sylvia Lim

Png Eng Huat

18 February 2016

Vincent Koh

- Chen Show Mao

Low Thia Khiang

Muhamad Faisal bin

Abdul Manap

DL WT Pritam Singh

Sylvia Lim

Png Eng Huat

8 Not all minutes of Town Council meetings where approvals of cheque signatories were provided to the Town Council’s banks in a timely fashion. Accordingly, those approvals which were ineffective because they were not provided to the Town Council’s banks, or were superceded by the time they were provided, have been omitted from this table.



E.3 Detailed flow charts illustrating the expenditure and payments process

E.3.1 The detailed flow charts illustrating the expenditure and payments process are overleaf:



F Payments approved by Conflicted Persons

F.1 Work Orders approved by the Conflicted Persons

No. Invoice number

Invoice date

Expenditure type Work Order

approver

Payment voucher approver

Cheque signatory 1

Cheque signatory 2

Amount (SGD)

1 FMSS1321 24-Jan-13 Project management How Weng Fan How Weng Fan Sylvia Lim Danny Loh 2,211.82



4 FMSS1331 13-Feb-13 Project management How Weng Fan How Weng Fan Sylvia Lim Danny Loh 5,855.82

5 FMSS1340 12-Mar-13 Project management How Weng Fan How Weng Fan Sylvia Lim Danny Loh 15,791.18




9 FMSS1354 5-May-13 MA fees Yeo Soon Fei How Weng Fan Sylvia Lim Danny Loh 454,336.20


11 FMSS1356 6-May-13 EMSU Yeo Soon Fei How Weng Fan Sylvia Lim Danny Loh 112,379.65


13 FMSS1360 7-May-13 Project management How Weng Fan How Weng Fan Sylvia Lim Danny Loh 2,983.46


15 FMSS1373 12-Jun-13 Project management How Weng Fan How Weng Fan Sylvia Lim RT 15,546.93


17 FMSS1390 3-Aug-13 Project management How Weng Fan Yeo Soon Fei Sylvia Lim RT 3,631.62




21 FMSS1404 17-Aug-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 2,117.48

22 FMSS1406 2-Sep-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 5,180.93

23 FMSS1412 6-Sep-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 3,000.49





28 FMSS1410 20-Sep-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 369.90



31 FMSS1414 1-Oct-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 16,212.40

32 FMSS1421 8-Oct-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 437.32

33 FMSS1432 7-Nov-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 6,173.94


35 FMSS1435 12-Nov-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 385.85







No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)





44 FMSS1468 12-Dec-13 Project management How Weng Fan Yeo Soon Fei Sylvia Lim Danny Loh 12,764.79



47 FMSS1467 28-Dec-13 Project management How Weng Fan Yeo Soon Fei Sylvia Lim Danny Loh 772.72


49 FMSS1485 6-Jan-14 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 367.28

50 FMSS1484 6-Jan-14 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 5,530.32





55 FMSS1490 22-Jan-14 EMSU Yeo Soon Fei Yeo Soon Fei Sylvia Lim Danny Loh 112,379.65

56 FMSS1489 22-Jan-14 MA fees Yeo Soon Fei Yeo Soon Fei Sylvia Lim Danny Loh 7,964.03












68 FMSS1505 7-Feb-14 Project management How Weng Fan Yeo Soon Fei Sylvia Lim Danny Loh 6,151.70




72 FMSS1508 15-Feb-14 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 229.61



Total 1,213,580.08



F.2 Payment vouchers approved by the Conflicted Persons

No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

1 FMSS/0701 31-Jul-11 MA fees Work Order not issued

How Weng Fan Cheque not available

Cheque not available

166,591.00

2 FM/1300/11 29-Aug-11 EMSU Work Order not issued

How Weng Fan Sylvia Lim How Weng Fan 29,400.00

3 FMSS/0801 31-Aug-11 MA fees Work Order not issued


4 FM/1302/11 28-Sep-11 EMSU Work Order not issued

How Weng Fan Danny Loh CJL 29,400.00

5 FMSS/0901 30-Sep-11 MA fees Work Order not issued

How Weng Fan Yaw Shin Leong

Danny Loh 432,319.91

6 FM/1303/11 28-Oct-11 EMSU Work Order not issued

How Weng Fan Sylvia Lim LW 29,400.00

7 FMSS/1004 31-Oct-11 EMSU Work Order not issued

How Weng Fan Danny Loh Sylvia Lim 68,080.04

8 FMSS/1001 31-Oct-11 MA fees Work Order not issued


9 FM/1304/11 28-Nov-11 EMSU Work Order not issued

How Weng Fan Danny Loh VK 29,400.00

10 FMSS/1104 30-Nov-11 EMSU Work Order not issued


11 FMSS/1101 30-Nov-11 MA fees Work Order not issued


12 FMSS1202 31-Dec-11 EMSU Work Order not issued


13 FMSS1201 31-Dec-11 MA fees Work Order not issued

How Weng Fan Sylvia Lim Danny Loh 462,582.30

14 FMSS1319(F) 31-Dec-12 Electrical parts Work Order not issued

How Weng Fan Sylvia Lim Danny Loh 52.86

15 FMSS1319(E) 31-Dec-12 Electrical parts Work Order not issued


16 FMSS1319(D) 31-Dec-12 Electrical parts Work Order not issued


17 FMSS1319(C) 31-Dec-12 Electrical parts Work Order not issued


18 FMSS1319(B) 31-Dec-12 Electrical parts Work Order not issued


19 FMSS1319(A) 31-Dec-12 Electrical parts Work Order not issued


20 FMSS1320 24-Jan-13 OPE Work Order not issued




23 FMSS1327 (F) 31-Jan-13 EMSU Work Order not issued


24 FMSS1327 (E) 31-Jan-13 EMSU Work Order not issued


25 FMSS1327 (D) 31-Jan-13 EMSU Work Order not issued


26 FMSS1327 (C) 31-Jan-13 EMSU Work Order not issued


27 FMSS1327 (B) 31-Jan-13 EMSU Work Order not issued


28 FMSS1327 (A) 31-Jan-13 EMSU Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

29 FMSS1326 (F) 31-Jan-13 MA fees Work Order not issued


30 FMSS1326 (E) 31-Jan-13 MA fees Work Order not issued


31 FMSS1326 (D) 31-Jan-13 MA fees Work Order not issued


32 FMSS1326 (C) 31-Jan-13 MA fees Work Order not issued


33 FMSS1326 (B) 31-Jan-13 MA fees Work Order not issued


34 FMSS1326 (A) 31-Jan-13 MA fees Work Order not issued




36 FMSS1330(F) 31-Jan-13 Electrical parts Work Order not issued


37 FMSS1330(E) 31-Jan-13 Electrical parts Work Order not issued


38 FMSS1330(D) 31-Jan-13 Electrical parts Work Order not issued


39 FMSS1330(C) 31-Jan-13 Electrical parts Work Order not issued


40 FMSS1330(B) 31-Jan-13 Electrical parts Work Order not issued


41 FMSS1330(A) 31-Jan-13 Electrical parts Work Order not issued



43 FMSS1323(F) 31-Jan-13 Electrical parts Work Order not issued


44 FMSS1323(E) 31-Jan-13 Electrical parts Work Order not issued


45 FMSS1323(D) 31-Jan-13 Electrical parts Work Order not issued


46 FMSS1323(C) 31-Jan-13 Electrical parts Work Order not issued


47 FMSS1323(B) 31-Jan-13 Electrical parts Work Order not issued


48 FMSS1323(A) 31-Jan-13 Electrical parts Work Order not issued


49 FMSS1331 13-Feb-13 Project management How Weng Fan How Weng Fan Sylvia Lim Danny Loh 5,855.82

50 FMSS1337 (F) 28-Feb-13 Electrical parts Work Order not issued


51 FMSS1337 (E) 28-Feb-13 Electrical parts Work Order not issued


52 FMSS1337 (D) 28-Feb-13 Electrical parts Work Order not issued


53 FMSS1337 (C) 28-Feb-13 Electrical parts Work Order not issued


54 FMSS1337 (B) 28-Feb-13 Electrical parts Work Order not issued


55 FMSS1337 (A) 28-Feb-13 Electrical parts Work Order not issued


56 FMSS1335 (F) 28-Feb-13 EMSU Work Order not issued


57 FMSS1335 (E) 28-Feb-13 EMSU Work Order not issued


58 FMSS1335 (D) 28-Feb-13 EMSU Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

59 FMSS1335 (C) 28-Feb-13 EMSU Work Order not issued


60 FMSS1335 (B) 28-Feb-13 EMSU Work Order not issued


61 FMSS1335 (A) 28-Feb-13 EMSU Work Order not issued


62 FMSS1334 (F) 28-Feb-13 MA fees Work Order not issued


63 FMSS1334 (E) 28-Feb-13 MA fees Work Order not issued


64 FMSS1334 (D) 28-Feb-13 MA fees Work Order not issued


65 FMSS1334 (C) 28-Feb-13 MA fees Work Order not issued


66 FMSS1334 (B) 28-Feb-13 MA fees Work Order not issued


67 FMSS1334 (A) 28-Feb-13 MA fees Work Order not issued


68 FMSS1333 28-Feb-13 OPE Work Order not issued








74 FMSS1342 26-Mar-13 OPE Work Order not issued


75 FMSS1347 30-Mar-13 Electrical parts Work Order not issued


76 FMSS1344 30-Mar-13 EMSU Work Order not issued


77 FMSS1343 30-Mar-13 MA fees Work Order not issued


78 FMSS1350 1-Apr-13 Overtime/inspections Work Order not issued


79 FMSS1351(G) 15-Apr-13 Overtime/inspections Work Order not issued


80 FMSS1351(F) 15-Apr-13 Overtime/inspections Work Order not issued


81 FMSS1351(E) 15-Apr-13 Overtime/inspections Work Order not issued


82 FMSS1351(D) 15-Apr-13 Overtime/inspections Work Order not issued


83 FMSS1351(C) 15-Apr-13 Overtime/inspections Work Order not issued


84 FMSS1351(B) 15-Apr-13 Overtime/inspections Work Order not issued


85 FMSS1351(A) 15-Apr-13 Overtime/inspections Work Order not issued


86 FMSS1348 25-Apr-13 MA fees Work Order not issued


87 FMSS1357(F) 30-Apr-13 Electrical parts Work Order not issued


88 FMSS1357(E) 30-Apr-13 Electrical parts Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

89 FMSS1357(D) 30-Apr-13 Electrical parts Work Order not issued


90 FMSS1357(C) 30-Apr-13 Electrical parts Work Order not issued


91 FMSS1357(B) 30-Apr-13 Electrical parts Work Order not issued


92 FMSS1357(A) 30-Apr-13 Electrical parts Work Order not issued


93 FMSS1349 30-Apr-13 OPE Work Order not issued


94 FMSS1352(F) 30-Apr-13 Overtime/inspections Work Order not issued


















106 FMSS1364 28-May-13 OPE Work Order not issued


107 FMSS1363(G) 28-May-13 Overtime/inspections Work Order not issued


108 FMSS1363(E) 28-May-13 Overtime/inspections Work Order not issued


109 FMSS1363(D) 28-May-13 Overtime/inspections Work Order not issued


110 FMSS1363(C) 28-May-13 Overtime/inspections Work Order not issued


111 FMSS1363(B) 28-May-13 Overtime/inspections Work Order not issued


112 FMSS1363(A) 28-May-13 Overtime/inspections Work Order not issued


113 FMSS1365(G) 31-May-13 Electrical parts Work Order not issued


114 FMSS1365(F) 31-May-13 Electrical parts Work Order not issued


115 FMSS1365(E) 31-May-13 Electrical parts Work Order not issued


116 FMSS1365(D) 31-May-13 Electrical parts Work Order not issued


117 FMSS1365(C) 31-May-13 Electrical parts Work Order not issued


118 FMSS1365(B) 31-May-13 Electrical parts Work Order not issued


119 FMSS1365(A) 31-May-13 Electrical parts Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

120 FMSS1371 10-Jun-13 EMSU RN How Weng Fan Sylvia Lim Danny Loh 112,379.65

121 FMSS1370 10-Jun-13 EMSU RN How Weng Fan Sylvia Lim Danny Loh 5,700.91

122 FMSS1369 10-Jun-13 MA fees RN How Weng Fan Sylvia Lim Danny Loh 455,581.32

123 FMSS1368 10-Jun-13 MA fees RN How Weng Fan Sylvia Lim Danny Loh 19,252.60



126 FMSS1375(F) 28-Jun-13 Overtime/inspections Work Order not issued


127 FMSS1375(E) 28-Jun-13 Overtime/inspections Work Order not issued


128 FMSS1375(D) 28-Jun-13 Overtime/inspections Work Order not issued


129 FMSS1375(C) 28-Jun-13 Overtime/inspections Work Order not issued


130 FMSS1375(B) 28-Jun-13 Overtime/inspections Work Order not issued


131 FMSS1375(A) 28-Jun-13 Overtime/inspections Work Order not issued


132 FMSS1374(E) 28-Jun-13 OPE Work Order not issued


133 FMSS1374(D) 28-Jun-13 OPE Work Order not issued


134 FMSS1374(C) 28-Jun-13 OPE Work Order not issued


135 FMSS1374(B) 28-Jun-13 OPE Work Order not issued


136 FMSS1374(A) 28-Jun-13 OPE Work Order not issued


137 FMSS1387(G) 30-Jul-13 Electrical parts Work Order not issued

Yeo Soon Fei Sylvia Lim Danny Loh 3.21

138 FMSS1387(F) 30-Jul-13 Electrical parts Work Order not issued


139 FMSS1387(E) 30-Jul-13 Electrical parts Work Order not issued


140 FMSS1387(D) 30-Jul-13 Electrical parts Work Order not issued


141 FMSS1387(C) 30-Jul-13 Electrical parts Work Order not issued


142 FMSS1387(B) 30-Jul-13 Electrical parts Work Order not issued


143 FMSS1387(A) 30-Jul-13 Electrical parts Work Order not issued


144 FMSS1386(G) 30-Jul-13 Electrical parts Work Order not issued


145 FMSS1386(F) 30-Jul-13 Electrical parts Work Order not issued


146 FMSS1386(E) 30-Jul-13 Electrical parts Work Order not issued


147 FMSS1386(D) 30-Jul-13 Electrical parts Work Order not issued


148 FMSS1386(C) 30-Jul-13 Electrical parts Work Order not issued


149 FMSS1386(B) 30-Jul-13 Electrical parts Work Order not issued


150 FMSS1386(A) 30-Jul-13 Electrical parts Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

151 FMSS1383(D) 30-Jul-13 OPE Work Order not issued

Yeo Soon Fei Sylvia Lim RT 5.51

152 FMSS1383(C) 30-Jul-13 OPE Work Order not issued


153 FMSS1383(B) 30-Jul-13 OPE Work Order not issued


154 FMSS1383(A) 30-Jul-13 OPE Work Order not issued


155 FMSS1382(E) 30-Jul-13 Overtime/inspections Work Order not issued


156 FMSS1382(D) 30-Jul-13 Overtime/inspections Work Order not issued


157 FMSS1382(C) 30-Jul-13 Overtime/inspections Work Order not issued


158 FMSS1382(B) 30-Jul-13 Overtime/inspections Work Order not issued


159 FMSS1382(A) 30-Jul-13 Overtime/inspections Work Order not issued






164 FMSS1395 12-Aug-13 MA fees RN How Weng Fan Png Eng Huat Danny Loh 455,581.32

165 FMSS1394 12-Aug-13 EMSU RN How Weng Fan Png Eng Huat Danny Loh 112,379.65

166 FMSS1393 12-Aug-13 MA fees RN How Weng Fan Png Eng Huat Danny Loh 19,252.60

167 FMSS1392 12-Aug-13 EMSU RN How Weng Fan Png Eng Huat Danny Loh 5,700.91

168 FMSS1379 15-Aug-13 EMSU RN How Weng Fan Sylvia Lim Danny Loh 5,700.91

169 FMSS1378 15-Aug-13 EMSU RN How Weng Fan Sylvia Lim Danny Loh 112,379.65

170 FMSS1377 15-Aug-13 MA fees RN How Weng Fan Sylvia Lim Danny Loh 19,252.60

171 FMSS1376 15-Aug-13 MA fees RN How Weng Fan Sylvia Lim Danny Loh 455,581.32

172 FMSS1404 17-Aug-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 2,117.48

173 FMSS1401 30-Aug-13 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 19,252.60

174 FMSS1400 30-Aug-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 112,379.65

175 FMSS1399 30-Aug-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,700.91

176 FMSS1398 30-Aug-13 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 455,581.32

177 FMSS1405(F) 30-Aug-13 Electrical parts Work Order not issued


178 FMSS1405(E) 30-Aug-13 Electrical parts Work Order not issued


179 FMSS1405(D) 30-Aug-13 Electrical parts Work Order not issued


180 FMSS1405(C) 30-Aug-13 Electrical parts Work Order not issued


181 FMSS1405(B) 30-Aug-13 Electrical parts Work Order not issued


182 FMSS1405(A) 30-Aug-13 Electrical parts Work Order not issued


183 FMSS1397(D) 30-Aug-13 Overtime/inspections Work Order not issued

Yeo Soon Fei Sylvia Lim RT (46.17)

184 FMSS1397(C) 30-Aug-13 Overtime/inspections Work Order not issued


185 FMSS1397(B) 30-Aug-13 Overtime/inspections Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

186 FMSS1397(A) 30-Aug-13 Overtime/inspections Work Order not issued


187 FMSS1396(B) 30-Aug-13 OPE Work Order not issued


188 FMSS1396(A) 30-Aug-13 OPE Work Order not issued








195 FMSS1410 20-Sep-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 369.90



198 FMSS1417(F) 30-Sep-13 Electrical parts Work Order not issued

Yeo Soon Fei Png Eng Huat RT 14.98

199 FMSS1417(E) 30-Sep-13 Electrical parts Work Order not issued


200 FMSS1417(D) 30-Sep-13 Electrical parts Work Order not issued


201 FMSS1417(C) 30-Sep-13 Electrical parts Work Order not issued


202 FMSS1417(B) 30-Sep-13 Electrical parts Work Order not issued


203 FMSS1417(A) 30-Sep-13 Electrical parts Work Order not issued


204 FMSS1416(D) 30-Sep-13 Overtime/inspections Work Order not issued


205 FMSS1416(C) 30-Sep-13 Overtime/inspections Work Order not issued


206 FMSS1416(B) 30-Sep-13 Overtime/inspections Work Order not issued


207 FMSS1416(A) 30-Sep-13 Overtime/inspections Work Order not issued


208 FMSS1415(B) 30-Sep-13 OPE Work Order not issued


209 FMSS1415(A) 30-Sep-13 OPE Work Order not issued


210 FMSS1414 1-Oct-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 16,212.40

211 FMSS1421 8-Oct-13 Project management Danny Loh Yeo Soon Fei Sylvia Lim RT 437.32

212 FMSS1426 11-Oct-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,700.91

213 FMSS1425 11-Oct-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 113,529.40

214 FMSS1424 11-Oct-13 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 20,407.76

215 FMSS1423 11-Oct-13 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 482,915.80

216 FMSS1429(D) 31-Oct-13 Overtime/inspections Work Order not issued


217 FMSS1429(C) 31-Oct-13 Overtime/inspections Work Order not issued


218 FMSS1429(B) 31-Oct-13 Overtime/inspections Work Order not issued


219 FMSS1429(A) 31-Oct-13 Overtime/inspections Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

220 FMSS1428(C) 31-Oct-13 OPE Work Order not issued


221 FMSS1428(B) 31-Oct-13 OPE Work Order not issued


222 FMSS1428(A) 31-Oct-13 OPE Work Order not issued


223 FMSS1427(F) 31-Oct-13 Electrical parts Work Order not issued


224 FMSS1427(E) 31-Oct-13 Electrical parts Work Order not issued


225 FMSS1427(D) 31-Oct-13 Electrical parts Work Order not issued


226 FMSS1427(C) 31-Oct-13 Electrical parts Work Order not issued


227 FMSS1427(B) 31-Oct-13 Electrical parts Work Order not issued


228 FMSS1427(A) 31-Oct-13 Electrical parts Work Order not issued



230 FMSS1444 8-Nov-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 112,379.65

231 FMSS1443 8-Nov-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,700.91

232 FMSS1442 8-Nov-13 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 482,915.80
















248 FMSS1448(B) 30-Nov-13 OPE Work Order not issued


249 FMSS1448(A) 30-Nov-13 OPE Work Order not issued


250 FMSS1447(D) 30-Nov-13 Overtime/inspections Work Order not issued


251 FMSS1447(C) 30-Nov-13 Overtime/inspections Work Order not issued


252 FMSS1447(B) 30-Nov-13 Overtime/inspections Work Order not issued


253 FMSS1447(A) 30-Nov-13 Overtime/inspections Work Order not issued


254 FMSS1455(G) 30-Nov-13 Electrical parts Work Order not issued


255 FMSS1455(F) 30-Nov-13 Electrical parts Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

256 FMSS1455(E) 30-Nov-13 Electrical parts Work Order not issued


257 FMSS1455(D) 30-Nov-13 Electrical parts Work Order not issued


258 FMSS1455(C) 30-Nov-13 Electrical parts Work Order not issued


259 FMSS1455(B) 30-Nov-13 Electrical parts Work Order not issued


260 FMSS1455(A) 30-Nov-13 Electrical parts Work Order not issued


261 FMSS457 5-Dec-13 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 7,778.00









270 FMSS1470 17-Dec-13 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,700.91




274 FMSS1467 28-Dec-13 Project management How Weng Fan Yeo Soon Fei Sylvia Lim Danny Loh 772.72


276 FMSS1480(G) 31-Dec-13 Overtime/inspections Work Order not issued


277 FMSS1480(F) 31-Dec-13 Overtime/inspections Work Order not issued


278 FMSS1480(E) 31-Dec-13 Overtime/inspections Work Order not issued


279 FMSS1480(D) 31-Dec-13 Overtime/inspections Work Order not issued


280 FMSS1480(C) 31-Dec-13 Overtime/inspections Work Order not issued


281 FMSS1480(B) 31-Dec-13 Overtime/inspections Work Order not issued


282 FMSS1408(A) 31-Dec-13 Overtime/inspections Work Order not issued


283 FMSS1479(F) 31-Dec-13 Electrical parts Work Order not issued


284 FMSS1479(E) 31-Dec-13 Electrical parts Work Order not issued


285 FMSS1479(D) 31-Dec-13 Electrical parts Work Order not issued


286 FMSS1479(C) 31-Dec-13 Electrical parts Work Order not issued


287 FMSS1479(B) 31-Dec-13 Electrical parts Work Order not issued


288 FMSS1479(A) 31-Dec-13 Electrical parts Work Order not issued


289 FMSS1478(B) 31-Dec-13 OPE Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

290 FMSS1478(A) 31-Dec-13 OPE Work Order not issued







296 FMSS1491 8-Jan-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,700.91

297 FMSS1488 8-Jan-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 119,660.23

298 FMSS1486 8-Jan-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 482,915.80

















314 FMSS1494(E) 30-Jan-14 Overtime/inspections Work Order not issued


315 FMSS1494(D) 30-Jan-14 Overtime/inspections Work Order not issued


316 FMSS1494(C) 30-Jan-14 Overtime/inspections Work Order not issued


317 FMSS1494(B) 30-Jan-14 Overtime/inspections Work Order not issued


318 FMSS1494(A) 30-Jan-14 Overtime/inspections Work Order not issued


319 FMSS1943(A) 30-Jan-14 OPE Work Order not issued


320 FMSS1493(H) 30-Jan-14 OPE Work Order not issued


321 FMSS1493(G) 30-Jan-14 OPE Work Order not issued


322 FMSS1493(F) 30-Jan-14 OPE Work Order not issued


323 FMSS1493(E) 30-Jan-14 OPE Work Order not issued


324 FMSS1493(D) 30-Jan-14 OPE Work Order not issued


325 FMSS1493(C) 30-Jan-14 OPE Work Order not issued


326 FMSS1493(B) 30-Jan-14 OPE Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)





331 FMSS1508 15-Feb-14 Project management Danny Loh Yeo Soon Fei Sylvia Lim Danny Loh 229.61



334 FMSS1517 18-Feb-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 7,964.03


336 FMSS1515 18-Feb-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 112,379.65

337 FMSS1514 18-Feb-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,700.91



340 FMSS1518 19-Feb-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 5,528.74



343 FMSS1522(C) 25-Feb-14 Overtime/inspections Work Order not issued


344 FMSS1522(B) 25-Feb-14 Overtime/inspections Work Order not issued


345 FMSS1522(A) 25-Feb-14 Overtime/inspections Work Order not issued



Yeo Soon Fei Sylvia Lim Danny Loh 1,182.42

347 FMSS1526(F) 28-Feb-14 Electrical parts Work Order not issued


348 FMSS1526(E) 28-Feb-14 Electrical parts Work Order not issued


349 FMSS1526(D) 28-Feb-14 Electrical parts Work Order not issued


350 FMSS1526(C) 28-Feb-14 Electrical parts Work Order not issued


351 FMSS1526(B) 28-Feb-14 Electrical parts Work Order not issued


352 FMSS1526(A) 28-Feb-14 Electrical parts Work Order not issued




354 FMSS1528 1-Mar-14 Project management TLE Yeo Soon Fei Sylvia Lim Danny Loh 701.77

355 FMSS1540 6-Mar-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 119,660.23


357 FMSS1538 6-Mar-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48











No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)


367 FMSS1560 7-Mar-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 3,113.05

368 FMSS1559 7-Mar-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 17,533.09

369 FMSS1541(F) 19-Mar-14 Electrical parts Work Order not issued


370 FMSS1541(E) 19-Mar-14 Electrical parts Work Order not issued


371 FMSS1541(D) 19-Mar-14 Electrical parts Work Order not issued


372 FMSS1541(C) 19-Mar-14 Electrical parts Work Order not issued


373 FMSS1541(B) 19-Mar-14 Electrical parts Work Order not issued


374 FMSS1541(A) 19-Mar-14 Electrical parts Work Order not issued


375 FMSS1548(L) 31-Mar-14 Electrical parts Work Order not issued


376 FMSS1548(K) 31-Mar-14 Electrical parts Work Order not issued


377 FMSS1548(J) 31-Mar-14 Electrical parts Work Order not issued


378 FMSS1548(I) 31-Mar-14 Electrical parts Work Order not issued


379 FMSS1548(H) 31-Mar-14 Electrical parts Work Order not issued


380 FMSS1548(G) 31-Mar-14 Electrical parts Work Order not issued


381 FMSS1548(F) 31-Mar-14 Electrical parts Work Order not issued


382 FMSS1548(E) 31-Mar-14 Electrical parts Work Order not issued


383 FMSS1548(D) 31-Mar-14 Electrical parts Work Order not issued


384 FMSS1548(C) 31-Mar-14 Electrical parts Work Order not issued


385 FMSS1548(B) 31-Mar-14 Electrical parts Work Order not issued


386 FMSS1548(A) 31-Mar-14 Electrical parts Work Order not issued


387 FMSS1546(F) 31-Mar-14 Overtime/inspections Work Order not issued


388 FMSS1546(E) 31-Mar-14 Overtime/inspections Work Order not issued


389 FMSS1546(D) 31-Mar-14 Overtime/inspections Work Order not issued


390 FMSS1546(C) 31-Mar-14 Overtime/inspections Work Order not issued


391 FMSS1546(B) 31-Mar-14 Overtime/inspections Work Order not issued


392 FMSS1546(A) 31-Mar-14 Overtime/inspections Work Order not issued


393 FMSS1557 30-Apr-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

394 FMSS1556 30-Apr-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

395 FMSS1555 30-Apr-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 28,371.79

396 FMSS1554 30-Apr-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 603,816.25



No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

397 FMSS1553(L) 30-Apr-14 Electrical parts Work Order not issued


398 FMSS1553(K) 30-Apr-14 Electrical parts Work Order not issued


399 FMSS1553(J) 30-Apr-14 Electrical parts Work Order not issued


400 FMSS1553(I) 30-Apr-14 Electrical parts Work Order not issued


401 FMSS1553(H) 30-Apr-14 Electrical parts Work Order not issued


402 FMSS1553(G) 30-Apr-14 Electrical parts Work Order not issued


403 FMSS1553(F) 30-Apr-14 Electrical parts Work Order not issued


404 FMSS1553(E) 30-Apr-14 Electrical parts Work Order not issued


405 FMSS1553(D) 30-Apr-14 Electrical parts Work Order not issued


406 FMSS1553(C) 30-Apr-14 Electrical parts Work Order not issued


407 FMSS1553(B) 30-Apr-14 Electrical parts Work Order not issued


408 FMSS1553(A) 30-Apr-14 Electrical parts Work Order not issued












414 FMSS1551(H) 30-Apr-14 OPE Work Order not issued


415 FMSS1551(G) 30-Apr-14 OPE Work Order not issued


416 FMSS1551(F) 30-Apr-14 OPE Work Order not issued


417 FMSS1551(E) 30-Apr-14 OPE Work Order not issued


418 FMSS1551(D) 30-Apr-14 OPE Work Order not issued


419 FMSS1551(C) 30-Apr-14 OPE Work Order not issued


420 FMSS1551(B) 30-Apr-14 OPE Work Order not issued


421 FMSS1551(A) 30-Apr-14 OPE Work Order not issued


422 PROJ0011 7-May-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 1,075.86


424 PROJ0009 7-May-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 884.53






No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)













440 MARC0026 30-May-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 603,816.25

441 MACP0027 30-May-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 28,371.79

442 EMSU0028 30-May-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

443 EMCP0029 30-May-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

444 PROJ0034 4-Jun-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 5,431.91




448 PROJ0030 4-Jun-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 373.11




452 PROJ0036 18-Jun-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 803.53




456 MARC0050 28-Jun-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 602,569.32

457 MACP0051 28-Jun-14 MA fees RN Yeo Soon Fei Sylvia Lim Danny Loh 28,412.98

458 EMSU0052 28-Jun-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

459 EMCP0053 28-Jun-14 EMSU RN Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

460 PROJ0049 4-Jul-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 2,328.92




464 PROJ0055 10-Jul-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 988.90






470 PROJ0074 8-Aug-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 3,009.48





No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)




476 PROJ0068 20-Aug-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 588.61




480 PART0069(L) 22-Aug-14 Electrical parts Work Order not issued


481 PART0069(K) 22-Aug-14 Electrical parts Work Order not issued


482 PART0069(J) 22-Aug-14 Electrical parts Work Order not issued


483 PART0069(I) 22-Aug-14 Electrical parts Work Order not issued


484 PART0069(H) 22-Aug-14 Electrical parts Work Order not issued


485 PART0069(G) 22-Aug-14 Electrical parts Work Order not issued


486 PART0069(F) 22-Aug-14 Electrical parts Work Order not issued


487 PART0069(E) 22-Aug-14 Electrical parts Work Order not issued


488 PART0069(D) 22-Aug-14 Electrical parts Work Order not issued


489 PART0069(C) 22-Aug-14 Electrical parts Work Order not issued


490 PART0069(B) 22-Aug-14 Electrical parts Work Order not issued


491 PART0069(A) 22-Aug-14 Electrical parts Work Order not issued



493 PROJ0089 2-Sep-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 1,968.48









502 PART0092(L) 15-Sep-14 Electrical parts Work Order not issued


503 PART0092(K) 15-Sep-14 Electrical parts Work Order not issued


504 PART0092(J) 15-Sep-14 Electrical parts Work Order not issued


505 PART0092(I) 15-Sep-14 Electrical parts Work Order not issued


506 PART0092(H) 15-Sep-14 Electrical parts Work Order not issued


507 PART0092(G) 15-Sep-14 Electrical parts Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

508 PART0092(F) 15-Sep-14 Electrical parts Work Order not issued


509 PART0092(E) 15-Sep-14 Electrical parts Work Order not issued


510 PART0092(D) 15-Sep-14 Electrical parts Work Order not issued


511 PART0092(C) 15-Sep-14 Electrical parts Work Order not issued


512 PART0092(B) 15-Sep-14 Electrical parts Work Order not issued


513 PART0092(A) 15-Sep-14 Electrical parts Work Order not issued





517 PROJ0097 24-Sep-14 Project management WL Yeo Soon Fei Sylvia Lim Danny Loh 985.27



520 MARC0103 29-Sep-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 638,099.80

521 MARC0099 29-Sep-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 621,788.11

522 MACP0104 29-Sep-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 30,467.79

523 MACP0100 29-Sep-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 29,688.96

524 EMSU0105 29-Sep-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

525 EMSU0101 29-Sep-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

526 EMCP0106 29-Sep-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

527 EMCP0102 29-Sep-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

528 MISC0115(M) 15-Oct-14 OPE Work Order not issued


529 MISC0115(L) 15-Oct-14 OPE Work Order not issued


530 MISC0115(K) 15-Oct-14 OPE Work Order not issued


531 MISC0115(J) 15-Oct-14 OPE Work Order not issued


532 MISC0115(I) 15-Oct-14 OPE Work Order not issued


533 MISC0115(H) 15-Oct-14 OPE Work Order not issued


534 MISC0115(G) 15-Oct-14 OPE Work Order not issued


535 MISC0115(F) 15-Oct-14 OPE Work Order not issued


536 MISC0115(E) 15-Oct-14 OPE Work Order not issued


537 MISC0115(D) 15-Oct-14 OPE Work Order not issued


538 MISC0115(C) 15-Oct-14 OPE Work Order not issued


539 MISC0115(B) 15-Oct-14 OPE Work Order not issued


540 MISC0115(A) 15-Oct-14 OPE Work Order not issued


541 MARC0108 15-Oct-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 638,099.80

542 MACP0109 15-Oct-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 30,467.79



No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

543 EMSU0111 15-Oct-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

544 EMSU0110 15-Oct-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

545 PROJ0128 24-Oct-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 6,430.98


547 PROJ0117 24-Oct-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 811.31










557 PART0131(L) 31-Oct-14 Electrical parts Work Order not issued


558 PART0131(K) 31-Oct-14 Electrical parts Work Order not issued


559 PART0131(J) 31-Oct-14 Electrical parts Work Order not issued


560 PART0131(I) 31-Oct-14 Electrical parts Work Order not issued


561 PART0131(H) 31-Oct-14 Electrical parts Work Order not issued


562 PART0131(G) 31-Oct-14 Electrical parts Work Order not issued


563 PART0131(F) 31-Oct-14 Electrical parts Work Order not issued


564 PART0131(E) 31-Oct-14 Electrical parts Work Order not issued


565 PART0131(D) 31-Oct-14 Electrical parts Work Order not issued


566 PART0131(C) 31-Oct-14 Electrical parts Work Order not issued


567 PART0131(B) 31-Oct-14 Electrical parts Work Order not issued


568 PART0131(A) 31-Oct-14 Electrical parts Work Order not issued


569 PROJ0135 10-Nov-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 1,885.79

570 MARC0137 13-Nov-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 638,099.80

571 MACP0138 13-Nov-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 30,467.79

572 EMSU0139 13-Nov-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

573 EMCP0140 13-Nov-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

574 PROJ0141 24-Nov-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 600.10

575 PROJ0142 24-Nov-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 7,947.06

576 PROJ0152 5-Dec-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 8,073.80







No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)







587 PART0157(N) 9-Dec-14 Electrical parts Work Order not issued


588 PART0157(M) 9-Dec-14 Electrical parts Work Order not issued


589 PART0157(L) 9-Dec-14 Electrical parts Work Order not issued


590 PART0157(K) 9-Dec-14 Electrical parts Work Order not issued


591 PART0157(J) 9-Dec-14 Electrical parts Work Order not issued


592 PART0157(I) 9-Dec-14 Electrical parts Work Order not issued


593 PART0157(H) 9-Dec-14 Electrical parts Work Order not issued


594 PART0157(G) 9-Dec-14 Electrical parts Work Order not issued


595 PART0157(F) 9-Dec-14 Electrical parts Work Order not issued


596 PART0157(E) 9-Dec-14 Electrical parts Work Order not issued


597 PART0157(D) 9-Dec-14 Electrical parts Work Order not issued


598 PART0157(C) 9-Dec-14 Electrical parts Work Order not issued


599 PART0157(B) 9-Dec-14 Electrical parts Work Order not issued


600 PART0157(A) 9-Dec-14 Electrical parts Work Order not issued


601 MARC0158 23-Dec-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 638,099.80

602 MACP0159 23-Dec-14 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 30,467.79

603 EMSU0160 23-Dec-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

604 EMCP0161 23-Dec-14 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48


606 PROJ0170 31-Dec-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 966.55





611 PROJ0166 31-Dec-14 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 912.73


613 PROJ0174 13-Jan-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 7,500.64







No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)


619 MARC0180 28-Jan-15 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 638,099.80

620 MACP0181 28-Jan-15 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 30,467.79

621 EMSU0182 28-Jan-15 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 112,111.08

622 EMCP0183 28-Jan-15 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,969.48

623 PROJ0189 2-Feb-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 11,395.67






629 PROJ0196 6-Feb-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 656.07











640 MISC0206(I) 2-Mar-15 OPE Work Order not issued


641 MISC0206(H) 2-Mar-15 OPE Work Order not issued


642 MISC0206(G) 2-Mar-15 OPE Work Order not issued


643 MISC0206(F) 2-Mar-15 OPE Work Order not issued


644 MISC0206(E) 2-Mar-15 OPE Work Order not issued


645 MISC0206(D) 2-Mar-15 OPE Work Order not issued


646 MISC0206(C) 2-Mar-15 OPE Work Order not issued


647 MISC0206(B) 2-Mar-15 OPE Work Order not issued


648 MISC0206(A) 2-Mar-15 OPE Work Order not issued


649 PROJ0214 10-Mar-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 161.78

650 PROJ0213 10-Mar-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 11,415.18





655 MARC0219 11-Mar-15 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 638,099.80

656 MACP0220 11-Mar-15 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 30,467.79

657 EMSU0225 11-Mar-15 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 109,857.86



No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

658 EMCP0226 11-Mar-15 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,818.13



661 EMSU0215 11-Mar-15 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 109,857.86

662 EMCP0216 11-Mar-15 EMSU Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 5,818.13


664 MACP0224 23-Mar-15 MA fees Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 257.24





669 MISC0241 31-Mar-15 OPE Work Order not issued


670 PART0240(L) 31-Mar-15 Electrical parts Work Order not issued


671 PART0240(K) 31-Mar-15 Electrical parts Work Order not issued


672 PART0240(J) 31-Mar-15 Electrical parts Work Order not issued


673 PART0240(I) 31-Mar-15 Electrical parts Work Order not issued


674 PART0240(H) 31-Mar-15 Electrical parts Work Order not issued


675 PART0240(G) 31-Mar-15 Electrical parts Work Order not issued


676 PART0240(F) 31-Mar-15 Electrical parts Work Order not issued


677 PART0240(E) 31-Mar-15 Electrical parts Work Order not issued


678 PART0240(D) 31-Mar-15 Electrical parts Work Order not issued


679 PART0240(C) 31-Mar-15 Electrical parts Work Order not issued


680 PART0240(B) 31-Mar-15 Electrical parts Work Order not issued


681 PART0240(A) 31-Mar-15 Electrical parts Work Order not issued


682 PART0239(N) 31-Mar-15 Electrical parts Work Order not issued


683 PART0239(M) 31-Mar-15 Electrical parts Work Order not issued


684 PART0239(L) 31-Mar-15 Electrical parts Work Order not issued


685 PART0239(K) 31-Mar-15 Electrical parts Work Order not issued


686 PART0239(J) 31-Mar-15 Electrical parts Work Order not issued


687 PART0239(I) 31-Mar-15 Electrical parts Work Order not issued


688 PART0239(H) 31-Mar-15 Electrical parts Work Order not issued


689 PART0239(G) 31-Mar-15 Electrical parts Work Order not issued


690 PART0239(F) 31-Mar-15 Electrical parts Work Order not issued




No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

691 PART0239(E) 31-Mar-15 Electrical parts Work Order not issued


692 PART0239(D) 31-Mar-15 Electrical parts Work Order not issued


693 PART0239(C) 31-Mar-15 Electrical parts Work Order not issued


694 PART0239(B) 31-Mar-15 Electrical parts Work Order not issued


695 PART0239(A) 31-Mar-15 Electrical parts Work Order not issued


696 MAOT0237(L) 31-Mar-15 Overtime/inspections Work Order not issued


697 MAOT0237(K) 31-Mar-15 Overtime/inspections Work Order not issued


698 MAOT0237(J) 31-Mar-15 Overtime/inspections Work Order not issued


699 MAOT0237(I) 31-Mar-15 Overtime/inspections Work Order not issued


700 MAOT0237(H) 31-Mar-15 Overtime/inspections Work Order not issued


701 MAOT0237(G) 31-Mar-15 Overtime/inspections Work Order not issued


702 MAOT0237(F) 31-Mar-15 Overtime/inspections Work Order not issued


703 MAOT0237(E) 31-Mar-15 Overtime/inspections Work Order not issued


704 MAOT0237(D) 31-Mar-15 Overtime/inspections Work Order not issued


705 MAOT0237(C) 31-Mar-15 Overtime/inspections Work Order not issued


706 MAOT0237(B) 31-Mar-15 Overtime/inspections Work Order not issued


707 MAOT0237(A) 31-Mar-15 Overtime/inspections Work Order not issued


708 PROJ0257 27-Apr-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 13,985.26

709 PROJ0256 27-Apr-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim Danny Loh 189.33




















No. Invoice number

Invoice date


approver


Cheque signatory 1

Cheque signatory 2

Amount (SGD)

727 PROJ0260 27-Apr-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim RT 2,911.01










737 PROJ0288 22-May-15 Project management Sylvia Lim Yeo Soon Fei Sylvia Lim RT 2,981.36










747 No invoice No invoice MA fees Work Order not issued

Yeo Soon Fei Png Eng Huat Danny Loh 20,000.00

748 No invoice No invoice Bank charge Work Order not issued


Total 23,299,483.27



G Managing agent fees

G.1 Comparative managing agent rates

G.1.1 The table below sets out the rates of various town council managing agents:

15-Jul-11 to

14-Jul-12

15-Jul-12 to 14-Jul-13

15-Jul-13 to 14-

Jul-14

15-Jul-14 to 14-Jul-15

Town council

Managing agents9

Res. Comm. Res. Comm. Res. Comm. Res. Comm.

AHTC10 CPG11 6.37 12.80 N/A N/A N/A N/A N/A N/A

AHTC FMSS12 (including allocation of fixed rate elements)

6.9713 13.29 7.01 14.08 7.43 14.92 7.88 15.82

Town council Managing agents14

2011 2012 2013 2014

Chua Chu Kang

CPG15

5.13 5.13 5.13 5.13 5.06 5.06 5.06 5.06

Ang Mo Kio CPG 5.08 5.08 5.08 5.08 5.08 5.08 5.33 5.33

Tampines CPG16 5.00 5.00 5.00 5.00 4.79 4.79 4.79 4.79

Jurong DTZ Township Pte Ltd17

5.35 5.35 5.45 5.45 5.55 5.55 5.55 5.55

Marine Parade DTZ Township Pte Ltd18

5.13 5.13 5.13 5.13 5.13 5.13 5.13 5.13

Moulmein - Kallang

EMS

6.63 6.63 6.63 6.63 6.63 6.63 5.80 5.80

Nee Soon EMS 6.05 6.05 6.20 6.20 6.30 6.30 6.40 6.40

Pasir Ris - Punggol

EMS

6.11 11.50 6.20 11.50 6.25 11.50 5.50 5.50

Potong Pasir EMS19 6.63 6.63 7.80 7.80 7.80 7.80 5.80 5.80

Sembawang EMS 6.05 6.05 6.20 6.20 6.30 6.30 6.40 6.40

9 Source: managing agent contracts with CPG and FMSS. 10 Aljunied Town Council and Hougang Town Council merged to form AHTC on 27 May 2011. AHTC was subsequently reconstituted as AHPETC with effect from 22 February 2013. Following the General Election on 11 September 2015, AHPETC was reconstituted as AHTC on 1 October 2015. 11 CPG was AHTC’s managing agent up to 1 August 2011 during FY 2011. 12 CPG until 1 August 2011 and FMSS from 15 July 2011 to 14 July 2015. 13 The residential and commercial rates for FMSS in the period 15 July 2011 to 14 July 2012 are calculated using the per unit average of the annual value of the First Managing Agent Contract for all units in AHTC using the FMSS commercial unit to residential unit rate ratio. Parking charges have been excluded. 14 Source: written answer by MND on town council managing agents on 5 March 2015. 15 ESMACO was the managing agent of Choa Chu Kang Town Council until 31 January 2013. 16 CPG was the managing agent of Tampines Town Council until 31 July 2012. 17 ESMACO was the managing agent of Jurong Town Council until 31 January 2014. 18 ESMACO was the managing agent of Marine Parade Town Council until 1 April 2013. 19 Potong Pasir was self-managed until 27 May 2011.



Town council Managing agents14

2011 2012 2013 2014

East Coast EMS 6.10 11.50 6.20 11.50 6.30 11.50 5.10 5.10

Holland - Bukit Panjang

EMS

5.95 5.95 6.10 6.10 6.20 6.20 6.30 6.30

Tanjong Pagar EMS 6.22 6.22 6.25 6.25 6.45 6.45 6.65 6.65

West Coast EMS20 6.01 6.01 6.01 6.01 6.10 6.10 6.21 6.21

Bishan - Toa Payoh

Self-managed

Not applicable

20 EMS and ESMACO, under a joint venture arrangement, were the managing agents of West Coast Town Council until 31 March 2012.



H Managing agent work billed as project management

H.1 Managing agent work with no project management element

Contract number Description in contract Invoice number Amount (SGD)

HTC/M/4.1T/92/0122

TERM CONTRACT FOR REPAIR WORK TO EXTERNAL WALL TO PREVENT RAINWATER SEEPAGE IN HOUGANG ESTATE

FMSS1409 3,846.69

FMSS1464 2,678.89

FMSS1466 1,324.39

FMSS1388 2,831.13

FMSS1389 5,820.54

FMSS1390 3,631.62

OT-0299-13

TERM CONTRACT FOR REPAIR WORK TO EXTERNAL WALL TO PREVENT RAINWATER SEEPAGE FOR ALJUNIED-HOUGANG-PUNGGOL EAST TOWN COUNCIL

FMSS1485 367.28

FMSS1560 3,113.05

PROJ0013 157.53

PROJ0014 1,492.80

PROJ0030 373.11

PROJ0039 1,586.01

PROJ0049 2,328.92

PROJ0060 2,502.14

PROJ0070 1,002.35

PROJ0075 3,378.08

PROJ0090 3,047.61

PROJ0117 811.31

PROJ0135 1,885.79

PROJ0147 2,927.06

PROJ0169 3,429.70

PROJ0179 2,665.08

PROJ0194 2,436.70

PROJ0195 1,694.07

PROJ0250 314.19

PROJ0251 273.74

PROJ0288 2,981.36

PROJ0318 2,026.68

OT/0307/13 PROPOSED REROOFING WORKS PROJ0068 588.61




AT SERANGOON DIVISION (19 BLOCKS), BEDOK RESERVOIR PUNGGOL DIVISION-HOUGANG (12 BLOCKS) & EUNOS DIVISION (24 BLOCKS). TOTAL 55 BLOCKS OF HDB FLAT FOR ALJUNIED-HOUGANG-PUNGGOL EAST TOWN COUNCIL (CONTRACT REF NO. OT/0307/13)

PROJ0094 1,904.82

PROJ0118 5,783.00

PROJ0142 7,947.06

PROJ0165 8,997.37

PROJ0178 9,475.25

PROJ0202 18,430.35

PROJ0245 6,473.24

PROJ0246 9,211.82

PROJ0247 611.62

PROJ0282 3,929.08

PROJ0283 19,109.02

PROJ0319 9,886.92

PROJ0320 9,441.13

OT/0316/13

PROPOSED REPAIR AND REDECORATION FOR (1) BEDOK RESERVOIR PUNGGOL - BEDOK RESERVOIR ROAD DIVISION - BLOCK 701-708 & 716-725 (TOTAL 18 BLOCKS); (2) KAKI BUKIT DIVISION - BLOCK 512-518 & 523-536 (TOTAL 21 BLOCKS); AND (3) EUNOS DIVISION - BLOCK 122-151 & BLOCK 601-610 (TOTAL 40 BLOCKS) OVERALL TOTAL 79 BLOCKS (CONTRACT NO. OT/316/13) FOR ALJUNIED-HOUGANG-PUNGGOL EAST TOWN COUNCIL

PROJ0087 3,828.39

PROJ0088 1,166.51

PROJ0089 1,968.48

PROJ0095 1,457.41

PROJ0097 985.27

PROJ0124 4,343.95

PROJ0125 1,109.23

PROJ0126 5,520.38

PROJ0149 1,816.25

PROJ0150 3,465.18

PROJ0151 1,484.46

PROJ0166 912.73

PROJ0167 11,528.98

PROJ0168 2,829.58

PROJ0186 8,334.23

PROJ0187 1,976.69

PROJ0188 8,609.52

PROJ0261 10,234.60

PROJ0262 7,843.83

PROJ0263 11,252.97

PROJ0264 9,717.61




PROJ0265 4,396.92

PROJ0266 6,880.12

PROJ0270 12,678.58

PROJ0271 14,064.76

PROJ0272 9,019.75

PROJ0284 14,767.00

PROJ0285 20,849.25

PROJ0286 7,740.35

PROJ0340 6,207.62

PROJ0341 20,424.76

PROJ0342 7,414.40

OT-0331-14

PROPOSED R&R (REPAINTING & REDECORATION WORKS) TERM CONTRACT (3 YEARS) FOR ALJUNIED-HOUGANG-PUNGGOL EAST TOWN COUNCIL (302 BLOCKS)

PROJ0300 942.50

PROJ0301 1,385.20

PROJ0302 2,129.78

PROJ0303 388.17

PROJ0327 2,429.80

PROJ0328 12,380.92

PROJ0329 784.76

PROJ0330 15,954.79

RR-12-031-PRPG

REPAIRS & REDECORATION TO 33 BLOCKS AT 119 A-D, 120A-C, 121,121A-D,122,122A-E,185A-D,186A-D,187A-B, 193-197 RIVERVALE DRIVE / CRESCENT / SENGKANG EAST WAY

FMSS1432 6,173.94

FMSS1433 8,655.66

FMSS1468 12,764.79

FMSS1492 8,124.19

FMSS1506 16,356.23

FMSS1559 17,533.09

PROJ0005 14,201.49

PROJ0006 21,720.56

PROJ0031 20,793.09

PROJ0042 16,805.46

PROJ0063 4,080.08

PROJ0078 8,323.40

PROJ0096 1,602.39

PROJ0148 2,378.12

PROJ0177 8,157.58




FMSS1404 2,117.48

FMSS1406 5,180.93

Total 608,911.27

H.2 Managing agent and project management work in combination billed as project management

Contract number Description from contract Invoice number Amount (SGD)

OT/0233/10 REPAIR AND REDECORATION TO HDB BLOCKS AT LOR AH SOO FOR ALJUNIED TOWN COUNCIL (BATCH 1 / 2010)

FMSS0205 8,986.31

FMSS1259 4,232.87

OT/0238/10 REPAIR & REDECORATION TO HDB BLOCKS FOR BEDOK RESERVOIR-PUNGGOL DIVISION (BATCH 4/2010)

FMSS0201 8,075.57

FMSS1288 8,267.14

OT/0285(B)/12

Repairs, Redecoration and Improvement Works to 80 Blocks of Flats/Shops at Hougang, Serangoon North and Paya Lebar Estates

FMSS1412 3,000.49

FMSS1413 5,422.12

FMSS1434 4,350.11

FMSS1435 385.85

FMSS1436 2,464.78

FMSS1437 3,567.34

FMSS1495 6,070.21

FMSS1496 3,359.71

FMSS1504 4,152.46

FMSS1505 6,151.70

PROJ0004 8,533.57

PROJ0010 1,660.98

PROJ0011 1,075.86

PROJ0016 4,916.89

PROJ0017 1,981.85

PROJ0018 982.84

PROJ0036 803.53

PROJ0037 1,716.26

PROJ0038 5,039.84




PROJ0054 3,994.98

PROJ0055 988.90

PROJ0056 1,961.90

PROJ0073 4,307.65

PROJ0074 3,009.48

PROJ0079 1,179.00

PROJ0080 5,984.25

PROJ0081 11,633.71

PROJ0084 3,758.58

PROJ0085 11,006.70

PROJ0086 7,531.05

PROJ0121 2,029.31

PROJ0122 2,468.82

PROJ0123 6,368.90

PROJ0132 5,031.73

PROJ0133 398.64

PROJ0134 10,443.46

PROJ0144 3,306.46

PROJ0145 4,925.51

PROJ0146 7,967.53

PROJ0176 10,686.65

PROJ0191 1,133.90

PROJ0192 4,023.56

PROJ0193 18,886.41

PROJ0212 23,603.41

PROJ0213 11,415.18

PROJ0214 161.78

PROJ0255 1,789.01

PROJ0256 189.33

PROJ0257 13,985.26

PROJ0279 7,762.74

PROJ0280 7,436.80

PROJ0281 4,726.59




PROJ175 15,789.93

OT/0285(A)/12

Repairs, Redecoration and Improvement Works to 80 Blocks of Flats/Shops at Hougang, Serangoon North and Paya Lebar Estates

FMSS1408 1,427.79

FMSS1422 5,460.16

FMSS1497 1,200.34

FMSS1498 14,218.87

FMSS1509 9,275.16

FMSS446 11,115.56

PROJ0001 16,923.95

PROJ0002 10,662.05

PROJ0003 1,518.05

PROJ0033 1,361.44

PROJ0035 15,383.36

PROJ0058 15,408.90

PROJ0061 13,853.81

PROJ0083 17,065.77

PROJ0119 5,345.94

PROJ0120 2,253.15

PROJ0136 13,353.56

PROJ0143 9,144.59

PROJ0171 12,271.74

PROJ0189 11,395.67

PROJ0209 2,787.38

PROJ0210 70,171.83

PROJ0211 2,569.72

PROJ0252 11,718.06

PROJ0253 13,951.83

PROJ0254 6,861.64

Total 611,785.71



I Analysis of FMSS profit margins under the Second Managing Agent Contract

I.1 Profit margin earned by FMSS

I.1.1 The MND made a statement on FMSS's accounts on 29 August 2015, which included

partial information, enabling us to calculate a profit margin for the FYs below:

FY 2013

(SGD) FY 2014 (SGD)

Revenue A 6,740,572 8,773,429

Other expenses21 B = A – C – D – E 5,227,373 5,597,949

Fees and Salaries C 702,295 839,696

Consultancy & Secretarial fees D 300,000 300,000

Net profit after tax E 510,904 2,035,784

Net profit margin F = E/A 7.6% 23.2%

I.2 Fees paid to FMSS per the Town Council financial statements

I.2.1 The figures for services provided by FMSS in the Town Council’s financial statements

for FYs 2013 and 2014 are as follows:

FY 2013 (SGD)

FY 2014 (SGD)

Managing agent fees 5,246,867 6,804,459

Project management fees

224,139 317,866

EMSU fees 1,283,806 1,325,343

Miscellaneous 18,204 27,022

Total 6,773,016 8,474,690

I.2.2 The amounts in the Town Council financial statements are broadly reflective of the

revenue recorded in the excerpts of FMSS’s accounts. Between FY 2013 and 2014,

managing agent fees paid increased by SGD1,557,592 in addition to an increase of

SGD144,082 in other fees; at the same time, FMSS’s revenue increased by

SGD2,032,857.

I.2.3 FMSS’s expenses in FY 2014 increased by SGD507,977, which resulted in net profit of

SGD2,035,784 and an improved net profit margin of 23.2%.

21 As only excerpts were provided by MND, this figure is derived.



J Benchmarks of managing agent rates

J.1 Managing agent rates by operating expenditure

J.1.1 The table below shows town council managing agent fees over town council operating

expenditure as disclosed in the town councils’ respective financial statements.

Town council FY 2012

(%) FY 2013

(%) FY 2014

(%) FY 2015

(%)

Aljunied-Hougang-Punggol East 11.93 15.14 15.22 15.90

Aljunied-Hougang-Punggol East (Scenario 1)22 12.84 12.79 10.88 11.55

Ang Mo Kio 11.68 11.61 11.98 12.68

Bishan-Toa Payoh23 N/A N/A N/A N/A

Chua Chu Kang 11.35 11.14 10.89 10.64

East Coast 13.25 13.28 12.05 11.59

Holland-Bukit Panjang 12.32 12.84 13.08 14.39

Jurong 11.69 11.48 11.58 11.44

Marine Parade 11.79 11.16 11.07 11.09

Moulmein-Kallang 14.20 13.54 14.14 12.94

Nee Soon24 N/A N/A 14.30 14.67

Pasir Ris-Punggol 12.87 12.80 12.77 11.90

Potong Pasir 11.75 13.11 14.90 11.91

Sembawang 13.77 13.79 13.36 12.80

Tampines 11.85 10.93 10.68 11.26

Tanjong Pagar 13.03 12.98 13.49 13.66

West Coast25 N/A 12.50 12.67 12.88

22 Refer to paragraph 5.5.41 - Scenario 1. 23 Bishan-Toa Payoh Town Council is self-managed. 24 Nee Soon Town Council was established on 1 April 2013. 25 FY 2012 information not available.



K Models used in scenario analysis of Second Managing Agent Contract

No. Scenario

Additional cost of using

FMSS (SGD)

1

If the Town Council had continued to use CPG’s rates for managing agent, based on the rates in the contract between CPG and Aljunied Town Council of 8 June 2010, adjusted for changes in units due to boundary changes. The CPG contract provides for annual price increases; we have used wage inflation26 (which was between 6.4% and 6.8%) as wage-related expenses constituted 89% of total expenses incurred by FMSS.

746,000

2

If the Town Council had continued to use CPG’s rates for managing agent, based on the rates in the contract between CPG and Aljunied Town Council of 8 June 2010, adjusted for changes in units due to boundary changes and applying the 6% annual increase in pricing provided for in the Second Managing Agent Contract.

851,000

3

If the Town Council had challenged the overhead margin of 10% presented by FMSS in its proposal and applied a margin of 6% instead (derived from CPG’s 2012 financial statements, which are publicly available).

670,000

4

If the Town Council had continued to use CPG’s rates for managing agent until 14 July 2013 and subsequently applied the average of the rates charged by CPG to other town councils managed by CPG from 15 July 2013 until 14 July 2015.

5,293,000

5

If the Town Council had continued to use CPG’s rates for managing agent until 14 July 2013 and subsequently applied the average rates charged by the managing agents of the other town councils for the period from 15 July 2013 until 14 July 2015.

3,810,000

26 http://stats.mom.gov.sg/Pages/IncomeTimeSeries.aspx.



L Overpayments to Town Councillor

No. Month Amount paid (SGD) Actual entitlement

(SGD) Variance

(SGD)

1 July 2011 900 700 200

2 August 2011 900 700 200

3 September 2011 900 700 200

4 October 2011 900 700 200

5 November 2011 900 700 200

6 December 2011 900 700 200

7 January 2012 900 700 200

8 February 2012 450 350 100

Total overpayment 1,500

aljunied- hougang town council - ahtc€¦ · — sgd230,403 was paid for safety cages for vertical...

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