ADVOKS GLOBAL · KENYA
Public Finance Management Act
74. Disciplinary measures against public and accounting officers
Edition: 2026-09-25 · In force
74. Disciplinary measures against public and accounting officers
(1)Subject to the Constitution, the Public Officers Ethics Act (Cap. 185B) and the Public Service codes of ethics or any other relevant laws, if an accounting officer reasonably believes that a public officer employed by a national government entity is engaging in, or has engaged in improper conduct within the meaning of subsection (4) 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 the relevant office or body in terms of the statutory and other conditions of appointment or employment applicable to that public officer.(2)If a Cabinet Secretary reasonably believes that an accounting officer is engaging in or has engaged in improper conduct within the meaning of subsection (4), the Cabinet Secretary shall—(a)take such measures as may be provided in regulations; or(b)refer the matter to the relevant office or body in terms of the statutory and other conditions of appointment or employment applicable to that accounting officer.(3)The measures referred to in subsection (2)(a) include revoking the position as accounting officer.(4)For the purposes of this section, a public officer or accounting officer engages in improper conduct in relation to a national government entity if the officer—(a)contravenes or fails to comply with this Act, including their accounting responsibilities;(b)undermines any financial management procedures or controls that apply to the entity;(c)makes or permits expenditure that is unlawful or has not been authorised by the entity; or(d)fails, without reasonable excuse, 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.