Section 122, The Public Financial Management Act, 2016

(1) A vote controller of a budgetary agency who willfullyor in a grossly negligent way fails to discharge his responsibilities under subsection (1) of section 13, commits an offence and shall be liable on summary conviction to a fine not exceeding an amount equal to two times his annual remuneration. (2) A person who willfully or in a grossly negligent way causes the vote controller of a sub-vented agency, other entity in the central government, social security fund, or public enterprise to fail to discharge its responsibilities under section 15, commits an offence and shall be liable on summary conviction to a fine not exceeding an amount equal to two times his annual remuneration. (3) Any person who – (a) refuses or fails to produce or submit any information that is required to be produced or submitted under this Act and in the person’s possession or under the person’s control; (b) causes willfully or in a grossly negligent way an illegal payment of public money or loss or deficiency of public money; or offences and penalties. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 2016100 101 (c) resists or obstructs any other person acting in the discharge of responsibilities under this Act, Commits an offence and shall be liable on summary conviction to a fine not exceeding an amount equal to two times annual remuneration of the person. PART X–MISCELLANEOUS