(4) An accounting officer for a county government entity shall maintain a record of any losses that are written off during a financial year and shall include the record in the entity’s financial statements for that year.

(5) Any loan write off is to be done in accordance with regulations approved by Parliament. 151. Spending authority of accounting officer If a county government entity has expenditures that are charged on the County Revenue Fund under the Constitution or an Act of Parliament or county legislation, the accounting officer who has responsibility for that entity has the authority to spend the money in accordance with the purposes specified in legislation without an appropriation.

152. Power of accounting officers for county entities to make cash advances (1) An accounting officer for a county government entity may authorise payment of cash advances to public officers employed in the entity to be used to enable those officers to make payments for the entity or in the course of their duties.

(2) The power to authorise cash advances is subject to any limitations imposed by the regulations. (3) A public officer to whom a cash advance is made shall account for the use of the advance within a reasonable time.

(4) A public officer shall return the balance of the cash advance together with signed supporting documents for the cash expended in accordance with any requirement set out in any of the following— (a) the documents used to apply for or authorise the advance; (b) any regulation prescribed for the purpose of this section; or (c) a written notice given to the officer by the accounting officer.

(5) If a public officer to whom a cash advance has been made under subsection (1) fails to account for the use of the advance, or fails to return it as required by subsection (4)— (a) the amount of the advance not accounted for or not returned becomes a debt owed by the officer; (b) the debt becomes subject to the payment of interest at a rate prescribed by the regulations made for the purpose of this subsection; and (c) the debt, including the interest on it, is recoverable by that entity by making a deduction from any salary or other amount that is payable to the officer.

153. Accounting officer to be responsible for managing assets and liabilities of county government entity

(1) The accounting officer for a county Government entity— 97 No. 18 of 2012 Public Finance Management [Rev. 2020] (a) is responsible for the management of the entity’s assets and liabilities; and (b) shall manage those assets in such a way as to ensure that the county government entity achieves value for money in acquiring, using or disposing of those assets.

(2) The accounting officer for a county government entity shall dispose of assets only in terms of an Act of Parliament pursuant to Article 227 of the Constitution and shall ensure that the proceeds from all asset disposals are credited into a bank account of the entity.

154. Limited power of accounting officer to reallocate appropriated funds (1) An accounting officer shall not authorise the transfer of an amount that is appropriated— (a) for transfer to another county government entity or person; (b) for capital expenditure except to defray other capital expenditure; or (c) for wages to non-wage expenditures.