Section 77, The Government Budgeting and Accountability Act, 2005

(1) Every officer or person acting in any office oremployment connected with the collection, management or disbursement of public moneys or with the control of Government stores who– Offence and penalty. Liability for keeping money. 52 53 No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005 (a) receives any compensation or reward for the performance of any official duty, except for authorised incentives or bonuses as by law prescribed; (b) conspires with any other persons to defraud the Government, or makes opportunity for any person to defraud the Government; (c) knowingly permits any violation of the law by any other person; (d) wilfully makes or signs any false entry in any book or wilfully makes or signs any false certificate or returns in any case in which it is his duty to make an entry, certificate or return; (e) having knowledge or information of the violation of any financial law by any person, or fraud committed by any person against the Government under any law relating to public finance, fails to report such knowledge to this superior officers; or (f) demands or accepts or attempts to collect, directly or indirectly, as payments or gifts or otherwise, any sum of money, or other thing of value, for the compromise, adjustment or settlement of any charge or complaint for any violation of any law relating to public finance; commits an offence and shall be liable on conviction to a fine of not less than five hundred thousand leones or to imprisonment for a term of not less than two years or to both such fine and imprisonment. (2) Every person who– (a) promises, offers or gives any money or other valuable consideration to any officer or person acting in any office or employment connected with the collection, management or disbursement of public moneys or the control of government stores with intent– (i) to influence the decision or action on any question or matter that is pending, or may by law be brought before him in his official capacity; or (ii) to influence any officer or person to commit or aid and abet any such person in committing any fraud on the Government; or (iii) to commit, participate in or allow or cause any opportunity for the commission of such fraud; or (b) accepts or receives any such money or valuable consideration, commits an offence, and shall be liable on summary conviction to a fine not exceeding fifty times the amount so offered or accepted or to imprisonment for a term not exceeding five years or to both such fine and imprisonment. PART XI–MISCELLANEOUS