A person who uses his office to improperly benefit oneself or another person.

Some examples:

• breach of procurement rules to favour somebody
• nepotism
• favouritism
• abuse of discretion / power

Failure to honour a responsibility of trust and confidence bestowed upon a person by virtue of his office.

Some examples:

• Where managers of pension funds have irregularly invested member funds in breach of laid down regulations.
• Irregular investment of public funds in breach of regulations.
• Mismanagement by appointed administrators and executors of property entrusted under their care.
• Mismanagement of property by receiver managers / liquidators etc.

Giver: To promise, offer, or give something of value to a person in order to obtain services or gain influence; or

Recipient: To receive or demand, or agree to receive or demand a private benefit so as to provide public services/goods.

Private benefit: gift, loan, fee, reward, appointment, service, favour, failure to take action, promise or other consideration or advantage.

Some examples:

• Offering / Giving something of value
• Agreeing to offer / give something of value
• Demanding for / receiving a private benefit

A conflict of interest is a situation in which a public officer has a private interest in a matter that concerns his office and he fails to disclose the private interest to his employer.

It is not an offence if the public officer has disclosed his interest and has been allowed to participate in the decision making process.

Some examples:

• Self-dealing: A public officer doing a business with an organization which he works for without disclosing
• Outside employment: Somebody holding two jobs in which the interest of one job conflicts with the other without disclosing
• Family interest: A public officer employing or giving services to a family member, relative or friends without disclosing
• Gifts: Gifts from friends who also do business with the person receiving the gifts without disclosing (Such gifts may include things of value such as transportation and lodging.)

The misuse of public funds placed in one’s care for one’s benefit or that of another person.

Some examples:

• Using bursary funds to enrich oneself eg Buy a car
• Using public funds for personal gains eg Money set aside for road construction or hospital renovation being used for unauthorized sitting allowances

The action or instance of deception for financial or personal gain or so as to obtain goods or services illegally

Some examples:

• Falsification of documents
• Over valuing or under valuing of goods
• Conversion of organisation’s property for personal use
• Failure to remit revenues
• Vandalizing organisation’s property
• Double receipting
• Money laundering

To illegally sell, transfer, lease, charge or mortgage or in any way dispose of public property.

Some examples:

• vehicles
• tools
• equipment
• money
• buildings

Fraudulent acquisition and disposal of public land. This includes to illegally acquire, sell, transfer, lease, charge or mortgage or in any way dispose of public land.

Some examples:

Land set aside for public utilities such as

• schools
• dispensary/hospitals
• road reserves and parking bays
• public toilets
• markets
• airports
• forests and national parks
• parastatal and public corporations land among others

This refers to irregular purchase of goods, services and works contrary to the laid down public procurement procedures.

Some examples:

• Collusion amongst suppliers or between suppliers and public officials including bid rigging
• Absence of open tendering where it is required
• Conflict of interest - a public officer has a private interest in a contract for supply of goods, services and works that concerns his office and he fails to disclose the private interest to his employer
• Allocation of a tender to a person who is not qualified

Failure to pay taxes to the government by individuals, organisations, companies, manufacturers etc.

Some examples:

• The taxes include and are not limited to pay as you earn (PAYE)
• Income tax
• Claiming false tax refunds
• Goods and Services tax (GST)
• Import and excise duty
• Land rates and rents
• Stamp duty or stand premium
• License fees to the government or local authorities
• any other levy imposed by the government