Local Government Act - Kenya Law Reports

Rev. 2010]
upon the person authorising the expenditure;
Local Government CAP. 265 131
(c) to surcharge any sum which has not been duly brought to
account upon the person by whom that sum ought to have
been brought into account;
(d) to surcharge the amount of any loss or deficiency upon
any person by whose negligence or misconduct the loss or
deficiency has been incurred; and
(e) to certify the amount due from any person upon whom he
has made any such surcharge:
Provided that no item of expenditure by a local authority shall be
so disallowed if such expenditure has been lawfully sanctioned by the
Minister prior to the commencement of the audit of accounts for the
financial year in which such expenditure arose.
(2) Any loss represented by a charge for interest or any loss of
interest shall be deemed to be a loss within the meaning of this section,
if it arises from failure through wilful neglect or wilful default to levy or
collect such rates as are necessary to cover the expenditure of the local
authority for any financial year (including any expenditure incurred in
any previous year and not covered by rates previously levied), or to
collect other revenues.
(3) For the purposes of this Part of this Act, a member of a local
authority is deemed to be responsible for incurring or authorising
expenditure if, being present when the resolution of the local authority
or committee thereof incurring or authorising the expenditure was
passed—
(a) he voted in favour of it; or
(b) he did not cause his vote against the resolution to be recorded
in the minutes.
(4) No person shall be freed from liability to surcharge under
this section by reason only of the fact that, in the matter giving rise to
such liability, he acted in pursuance of any order or resolution of the
local authority, or of any committee thereof, if such order or resolution
was contrary to law.
237. The inspector shall, on the application of any person who is
aggrieved by a disallowance or surcharge made by the inspector, state
in writing the reasons for his decision.
Application for
written reasons for
inspector’s decision.
L.N. 36/1970, Sch.