Section 76, The Government Budgeting and Accountability Act, 2005

(1) Where the Accountant-General has reason to believethat any person – (a) has received money for the Government and has not duly paid it over; (b) has received money for which he is accountable to the Government and has not duly accounted for it; or (c) has in his hands any public money applicable to any purpose and has not duly applied it; he may cause a notice to be served on such person or on his personal representative in case he dies, requiring that person or his personal representative, within such time from the serving of the notice as may be specified therein, duly to pay over, account for, or apply such moneys, as the case may be, and to transmit to the Accountant- General satisfactory evidence that he has done so. (2) Where a person fails to comply with a notice served on him under subsection (1) within the time stated therein, the Accountant-General shall cause to be stated an account between such person and the Government, showing the amount of money not duly paid over, accounted for or applied, as the case may be, and charging interest at the prevailing bank rate from the date the amount became due. (3) In any proceedings for the recovery of any moneys due under this section, a copy of the account so stated by a person authorised in that behalf by the Accountant-General shall be prima facie evidence that the amount stated therein, together with interest, is due and payable to the Government. (4) Where it appears– (a) by the books of account kept by or in the office of any person employed in the collection or management of public moneys; or (b) in any accounting by a person under paragraph (a); or (c) by his written acknowledgement or confession that any person has, by virtue of his office or employment received moneys belonging to the Government and has refused or neglected to pay over such moneys to the proper persons at the proper times; an affidavit deposing to such facts, made by any person having knowledge thereof, and in an appropriate position to make such deposition, shall in any proceedings for the recovery of such moneys be received in evidence and shall be prima facie evidence of the facts stated therein. (5) Where by reason of any misconduct, neglect of duty or negligence by any person employed in the collection or receiving of any public moneys, any sum of money is lost to Government, such person shall be accountable for such sum as if that person had collected or received that sum which may, accordingly, be recovered from him as if he collected or received that money. (6) The provisions of this section shall, with the necessary modifications, apply to government stores or the value thereof, where appropriate, as they apply to Government moneys.