(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. Receivers and collectors of county government revenue

157. Designation of receivers of county government revenue (1) The County Executive Committee member for finance shall, in writing, designate persons to be responsible for collecting, receiving and accounting for such county government revenue as the County Executive Committee member for finance may specify in their letters of designation. 99 No. 18 of 2012 Public Finance Management [Rev. 2020]

(2) A receiver of county government revenue is responsible to the County Executive Committee member for finance for ensuring that the revenue for which the receiver is responsible is collected or recovered, and is accounted for.

158. Receiver may authorise public officer to be collector of revenue (1) A receiver of revenue for a county government may authorise any public officer employed by that county government or any of its entities to be a collector of revenue for the purpose of collecting revenue for that county government and remitting it to the receiver.

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

(3) A receiver of revenue for a county government shall provide quarterly statements to the County Treasury with copies to the National Treasury and the Commission on Revenue Allocation.

159. Powers of County Executive Committee member for finance to waive or vary tax, fees or charges (1) The County Executive Committee member for finance may waive a county tax, fee or charge imposed by the county government and its entities in accordance with criteria prescribed in regulations provided that— (a) the County Treasury shall maintain a public record of each waiver together with the reason for the waiver and report on each waiver in accordance with section 164 of this Act; (b) a State Officer may not be excluded from payment of a tax, fee or charge by reason of the office of the State Officer or the nature of work of the State Officer; and (c) such waiver or variation has been authorised by an Act of Parliament or county legislation.

160. Kenya Revenue Authority may be appointed collector The County Executive Committee member for finance may authorise the Kenya Revenue Authority or appoint a collection agent to be a collector of county government revenue for the purposes of this Part on such terms and conditions as may be agreed in writing in accordance with regulations.

161. County government revenue raising measures to conform to Article 209(5) of the Constitution In imposing a tax or other revenue raising measure, a county government shall ensure that the tax or measure conforms to Article 209(5) of the Constitution and any other legislation, and before imposing any tax or revenue raising measures under this Article, shall seek views of the Cabinet Secretary and the Commission on Revenue Allocation. 100 [Rev. 2020] Public Finance Management No. 18 of 2012 Obligations of County Public Officers

162. Obligations of public officers with respect to county government resources (1) Every public officer employed in or by the county government shall comply with the Constitution and all laws relating to conduct of public officers when carrying out a responsibility imposed, or exercising a power conferred, by this Act.