Question

Which financial offences are sent to Public Accounts Committee

Answer 1

Offences and penalties

96. (1) A person, acting in an office or employment connected with

the procurement or control of Government stores, or the collection,

management or disbursement of amounts in respect of a public fund or a

public trust who

(a) makes an unauthorised commitment resulting in a financial

obligation for the Government,

(b) fails to collect moneys due to the Government,

(c) is responsible for any improper payment of public funds or

payment of money that is not duly verified in line with

existing procedures,

(d) is responsible for any deficiency in or for the loss, damage

or destruction of any public funds, stamp, security, stores

or any other Government property,

(e) accepts or receives money or valuable consideration for the

performance of an official duty,

(f) in relation to the duties of that person, willfully makes or

signs a false certificate, false return or false entry in a book,

or

(g) fails to report knowledge or information in respect of fraud

committed by a person against the Government, contrary

to any enactment related to public financial management,

to the appropriate authority or law enforcement authority

commits an offence and is liable on summary conviction to a term of

imprisonment of not less than six months and not more than five years

or to a fine of not less than one hundred penalty units and not more than

two thousand, five hundred penalty units or to both.

(2) A person, acting in an office or employment connected with

the procurement or control of Government stores, or the collection,

management or disbursement of amounts in respect of a public fund or

a public trust who authorises an expenditure exceeding the approved

appropriation in the relevant budget commits an offence and is liable on

summary conviction to a term of imprisonment of not less than six months

and not more than twelve months or to a fine of not more than the value

of the assessed impact of the commitment or to both.

Answer 2

A person who promises, offers or gives money or any other

valuable consideration to another person, acting in an office or employ-

ment,

(a) connected with the procurement or control of government

stores,

(b) connected with the collection, management or disbursement

of amounts in respect of a public fund or a public trust, or

(c) with the intent to influence

(i) a decision or action on any question or matter that

is pending or is likely to be brought before the

person in an official capacity, or

(ii) a person to commit fraud against the Government

or to connive with, take part in or allow an oppor-

tunity for the commission of the fraud

commits an offence and is liable on summary conviction to a fine of not

more than three times the amount offered or accepted or a term of

imprisonment of not less than six months and not more than two years

or to both.