ADVOKS GLOBAL · KENYA
Public Audit Act
61. Offences by officers of the office of the Auditor-General
Edition: 2022-12-31 · In force
61. Offences by officers of the office of the Auditor-General
(1)Any officer of the Office of the Auditor-General commits an offence if that officer—(a)engages in a corrupt act;(b)knowingly and willfully conceals information on audit findings for whatever reason, including in order to obtain a financial benefit for the officer or an accomplice or another person;(c)knowingly and willfully fails to disclose audit information on fraud or corrupt practice by the audited entity;(d)fails to disclose any conflict of interest in any matter under consideration in the course of discharging any functions under this Act; or(e)knowingly and wilfully discloses, publishes or publicizes the Auditor-General's audit report or its contents to third parties including the media before the report is finalized and formally submitted to Parliament or County Assembly and copied to the audited entity and other authorized offices;(2)Any officer of the Office of the Auditor-General who commits an offence under subsection (1) shall be liable on conviction to a fine not exceeding ten million shillings or to imprisonment for a term not exceeding five years, or to both.