74. Disciplinary measures against public and accounting officers (1) Subject to the Constitution, the Public Officers Ethics Act (No. 4 of 2003) 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. Receivers and collectors of national government revenue

75. Receivers and collectors of national government (1) The Cabinet Secretary shall, in writing, designate persons as receivers of national government revenue under Article 209(1), (2) and (4) of the Constitution and who shall be responsible for receiving and accounting for such national government revenue provided in any law or in regulations as the Cabinet Secretary may specify in the letter of appointment.

(2) A receiver of national government revenue is responsible to the Cabinet Secretary for the collection of revenue for which he or she is responsible and such 58 [Rev. 2020] Public Finance Management No. 18 of 2012 revenue shall be separately accounted for in accordance with Articles 206(1) and 209(1), (2) and (4) of the Constitution.

76. Receiver may authorise a public officer to be collector of national government revenue (1) A receiver of the national government revenue may authorise a public officer employed by the national government or any of its entities to be a collector of revenue for the national government and remit it to the receiver.

(2) Any public officer, other than a receiver or collector of revenue for the national government, who collects revenue for that national government shall, not later than three days after receiving it, deliver the revenue to a receiver or collector of revenue for the national government.

(3) A receiver of revenue for the national government shall provide monthly statements to the National Treasury and the Commission on Revenue Allocation.