Section 78, The Government Budgeting and Accountability Act, 2005

All books, papers, accounts or documents kept or used by orreceived or taken into the possession of any person who is or has been employed in the collection or management of revenue by virtue of that employment, shall be deemed to be property belonging to the Government and all moneys or valuable securities received or taken into the possession of any such officer or person by virtue of his employment shall be deemed to be moneys and valuable securities belonging to the Government. property. 54 55 No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005