ADVOKS GLOBAL · KENYA
Public Finance Management Act
156. Disciplinary measures against public and accounting officers
Edition: 2026-09-25 · In force
156. Disciplinary measures against public and accounting officers
(1)If an accounting officer reasonably believes that a public officer employed by a county government entity has engaged in improper conduct in relation to the resources of the entity, the accounting officer shall—(a)take appropriate measures to discipline the public officer in accordance with regulations; or(b)refer the matter to be dealt in terms of the statutory and other conditions of employment applicable to that public officer.(2)If the County Executive Committee Member for finance reasonably believes that an accounting officer has engaged in improper conduct within the meaning of subsection (4), the County Executive Committed member for finance shall—(a)take appropriate measures to address the matter in accordance with laid down procedures; or(b)refer the matter to be dealt with in terms of the statutory and other conditions of employment applicable to that public officer.(3)The measures referred to in subsection (2)(a) include the County Executive Committee member for finance revoking the designation as accounting officer.(4)For the purposes of this section, a public officer or accounting officer engages in improper conduct if the officer—(a)contravenes or fails to comply with this Act or any regulation in force;(b)undermines any financial management procedures or controls;(c)makes or permits an expenditure that is unlawful or has not been properly authorised by the entity concerned; or(d)fails without reasonable cause to pay eligible and approved bills promptly in circumstances where funds are provided for.(5)Disciplinary measures under this section may not be taken against a public officer or accounting officer under subsection (1)(a) or (2)(a) unless the officer has been given an opportunity to be heard in relation to the alleged improper conduct concerned.