210Offences of financial misconduct
A public officer employed by a county government or a county government entity commits an offence of financial misconduct if, without lawful authority, the officer—
- (a) issues public government securities, or varies their terms and conditions; or
- (b) opens a bank account in the name of the government; or
- (c) lends money on behalf of the government; or
- (d) issues guarantees or indemnities on behalf of the county government; or
- (e) issues securities for loans made to the government; or
- (f) disposes of property belonging to, or under the control of that government or entity; or
- (g) fails to pay into a government bank account any public money entrusted to the officer or received by the officer for or on behalf of that government or that entity; or
- (h) incurs expenditure or makes a commitment on behalf of that government or entity; or
- (i) incurs wasteful expenditure on behalf of that county government or entity; or
- (j) fails to deliver to that government or entity a gift or donation made on a public or official occasion in accordance with the Public Officers Ethics Act (Cap. 185B); or
- (k) fails to provide any information in the officer's possession, or under the officer's control, in relation to the financial management, financial performance, or banking activities of that government or entity or in relation to the management or control of an asset or liability of that government or entity when required to do so, except where such refusal or failure is required or authorised by this Act or any other written law; or
- (l) fails to keep proper records or conceals, or wrongfully destroys, information that is required to be recorded; or
- (m) intentionally or recklessly obstructs or hinders a person while that person is acting in the performance or exercise of the person's functions or powers under this Act; or
- (n) makes any statement or declaration, or gives any information or certificate, lawfully required by or under this Act knowing it to be false or misleading in a material respect for the purpose of procuring for the public officer or any other person or organisation; or
- (o) makes improper payment of public money belonging to or entrusted to that government or entity, or makes improper use of any public property of that government or entity; or
- (p) fails to remit revenue received contrary to the provisions of sections 158 (2) of this Act.