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The term corruption has deep roots in human society, persisting from ancient times to the present
day. The term "corruption" finds its origin in the Latin word "Corruptus," meaning "to corrupt
and destroy man". However, grasping the true essence of this word poses a challenge due to
varying interpretations and the absence of a direct definition.
The term corruption has no single definitive meaning it has a lot of meaning from different
sources globally but here are some of the definition of corruption has follows;
Corruption can be defined has an impairment of integrity, virtue or moral principle 1
Corruption can also be defined has the perversion of a person’s integrity in the performance of
one duty or work by bribery 2
Also corruption can be defined has the abuse of public office for private gain which covers a
wide range of behavior, from bribery to theft of public funds.3
The simplest definition of corruption can be defined has the use of public or private sector
powers for own person gains. And this can be illustrated in the case of
R V Frank Khenan [2021] H.C.D Criminal case no. 144
Material Facts;
The Respondent, Frank Joseph Khenan, a Resident Magistrate in Tanzania, faced charges of
corrupt transactions under the Prevention and Combating Corruption Act related to corrupt
transactions under section 15 (1) (a) and (2) of the Prevention and Combating Corruption Act
Cap. 329 R.E 2019.. The allegations involved his solicitation and receipt of TShs. 100,000 from
Dr. Esily John Mwankenja, with the purported aim of influencing a favorable decision in a legal
matter. The events unfolded on November 26, 2019, when the respondent allegedly solicited the
money. Dr. Mwankenja reported the incident to the Prevention and Combating Corruption
Bureau (PCCB) on January 22, 2020. Subsequently, a "trap money" of TShs. 100,000 was sent to
the respondent's mobile number, and the acknowledgment of receipt was confirmed via a text
message. The respondent returned the money on February 24, 2020, following PCCB's
investigation.
The Helding;
The court's judgment underscored the reliance on circumstantial evidence in the case. It
emphasized the prosecution's burden to prove the charges beyond a reasonable doubt. Critical
deficiencies were identified in the evidence, including hearsay elements and inadequacies in
exhibits such as the unsigned "trap money" form. The court expressed concerns about the delayed
reporting of the alleged solicitation, questioning the validity of the evidence presented. Due to
these deficiencies and the failure to meet the required standard of proof, the court dismissed the
appeal, upholding the initial acquittal of the respondent, Frank Joseph Khenan.
1
B. Garner, Black Law Dictionary, West Publishing Co.United States 1999,37
2
Shorter Oxford English Dictionary, Oxford Press, London 2000,525
3
https;www.worldbank.org
4
R V Frank Khenan [2021] H.C.D Criminal case no. 14
Lawfully corruption can be defined has an obstacle to principles of democracy, good governance
and human rights and poses a threat to peace, tranquility and security in the society. 5
All in all corruption is complex concept with diverse interpretations, Addressing corruption
requires comprehensive efforts aimed at promoting integrity, transparency, and accountability to
safeguard the principles that underpin a just and equitable community’
CAUSES OF CORRUPTION
Corruption is a complex social, economic, and political phenomenon with multiple causes. It can
manifest in various forms, such as bribery, nepotism, and abuse of power. The causes of
corruption are often interrelated and may vary across different countries and contexts. Here are
some common factors contributing to corruption:
Lack of Transparency:
Inadequate transparency in government operations and decision-making processes can create
opportunities for corruption. When information is not readily available to the public, there is less
accountability, making it easier for corruption to go unnoticed.
6
Political Instability;
5
Prevention and Combating of Corruption Act [CAP. 329 R.E. 2022]
6
H. Wrobleski & K. Mhess, Introduction to Law Enforcement and Criminal Justice, Thomas Wodsworth, United
States 2000, 393.
7
H. Wrobleski & K. Mhess, Introduction to Law Enforcement and Criminal Justice, Thomas Wodsworth, United
States 2000, 393.
8
H. Wrobleski & K. Mhess, Introduction to Law Enforcement and Criminal Justice, Thomas Wodsworth, United
States 2000, 393.
Countries experiencing political instability or frequent changes in leadership may face challenges
in establishing and implementing effective anti-corruption measures. Uncertain political
environments can create opportunities for corruption to thrive.9
All in all these factors often interact in a complex ways, and the causes of corruption can vary
widely depending on the specific context and circumstances of a given society or institution.
Addressing corruption typically requires a complex and coordinated effort involving legal,
institutional, and cultural reforms.
The functions of the Bureau, as outlined in Section 7 of the Prevention and Combating of
Corruption Act [CAP. 329 R.E. 2022] in Tanzania, are complicated but aimed at preventing and
combating corruption across various sectors. The Bureau is mandated to:
(a) Examine and advise on the practices and procedures of public, parastatal, and private
organizations to facilitate the detection and prevention of corruption. This includes securing the
revision of methods or procedures to enhance efficiency and transparency.
(b) Enlist and foster public support in the fight against corrupt practices.
(c) Provide advice to public, private, and parastatal bodies on ways to prevent corrupt practices,
recommending changes in methods or procedures that align with effective performance while
reducing the incidences of corruption.
(d) Cooperate and collaborate with international institutions, agencies, or organizations in the
global effort to combat corruption.
(e) Investigate and, subject to the directions of the Director of Public Prosecutions, prosecute
offenses under the Act and other offenses involving corruption.
(f) Investigate any alleged or suspected offenses under the Act, conspiracies to commit offenses,
and the conduct of public officials connected to corruption.
9
H. Wrobleski & K. Mhess, Introduction to Law Enforcement and Criminal Justice, Thomas Wodsworth, United
States 2000, 393.
IMPACT OF CORRUPTION TO THE GENERAL PUBLIC
The effects of corruption are vast and pervasive, impacting various aspects of society. These
consequences can be broadly categorized into economic, political and social effects. Here's are
the different dimensions of the impact of corruption:
Failures in Infrastructure:
Corruption contributes to failures in infrastructure, as seen in cases where substandard materials
are used due to corrupt practices. Oversight and competition are compromised, leading to unsafe
buildings and infrastructure collapses.14
All in all corruption stands as a pervasive and insidious challenge that undermines the
foundations of societies, economies, and institutions worldwide. It corrodes trust, impedes
economic progress, and distorts fair competition. Effectively addressing of corruption it will
prevent the society from entering into chaos and build a strong economy, Additionally fostering a
10
https;www.unodc:org> anti- corruption>effects of corruption
11
https;www.unodc:org> anti- corruption>effects of corruption
12
https;www.unodc:org> anti- corruption>effects of corruption
13
https;www.unodc:org> anti- corruption>effects of corruption
14
https;www.unodc:org> anti- corruption>effects of corruption
15
https;www.unodc:org> anti- corruption>effects of corruption
culture that values integrity, ethical decision-making, and accountability is fundamental to
breaking the cycle of corruption. Despite the complexity of the issue, persistent and coordinated
efforts can pave the way for more just, equitable, and transparent societies in which corruption
finds no fertile ground.
FRAUD
THE MEANING OF THE TERM
The concept of fraud generally has no single definitive meaning it has many definition
depending on the concept at hand. The following are meaning of the term fraud;
Fraud can be defined has any deliberate, mispresentation of the truth or a fact to take money,
rights or other privilege or property away from a person or persons16
Fraud can be also defined has a knowing mispresentation of the truth or concealment of a
material facts to induce another to act to his or her detriment17
According to the law of contract act {cap 345 R.E 2021} Section 17 (1) defines "Fraud" means
any of the following acts committed by a party to a contract, or with his connivance, or by his
agent, with intent to deceive another party thereto or his agent, or to induce him to enter into the
contract– (a) the suggestion, as to a fact, of that which is not true by one who does not believe it
to be true; (b) the active concealment of a fact by one having knowledge or belief of the fact; (c)
a promise made without any intention of performing it; (d) any other act fitted to deceive; or (e)
any such act or omission as the law specially declares to be fraudulent. 18
The court held that despite the statement in the prospectus relating to a future intent, it constituted
an actionable misrepresentation. This decision was based on the finding that the defendant had no
genuine intention of using the funds for the stated purpose of expanding the company. The case
established that misrepresentations regarding future plans or intentions can be actionable if there
is evidence that the party making the statement did not have a genuine intention to follow through
with those plans. This underscores the principle that misrepresentations, even those concerning
future events, can be legally actionable if made with deceitful intent.
CAUSES OF FRAUD 20
16
B. Garner, Black Law Dictionary, West Publishing Co.United States 1999,685.
17
World Book Dictionary, World Book Inc, United States of America 1988, 846.
18
The law of contract act {cap 345 R.E 2021}
19
Edgington v Fitzmaurice (1885) 29 Ch D 459
20
S.Barkan, Criminology a Sociological Understanding,Mcgraw hill, New York 1995,353.
The causes of fraud are numerous and can vary depending on the context, but several common
factors contribute to the occurrence of fraudulent activities:
Human Vulnerabilities:
The root cause of fraud lies in human behaviors and failings. Deficiencies in accounting systems
or technology are symptoms of underlying human factors. Individual characteristics such as an
autocratic management style, mismatch of personality and status, and expensive lifestyles can
create opportunities for fraudulent activities.
Cultural Influences:
Organizational culture plays a significant role in fraud risk. A culture that prioritizes results at
any cost, lacks commitment to control, and operates without a clear code of business ethics can
inadvertently foster an environment conducive to fraudulent behavior. Unquestioning obedience
of staff may contribute to unethical practices.
Structural Weaknesses:
These points highlight the complex nature of fraud, encompassing both individual and
organizational factors, and underscore the importance of addressing human vulnerabilities,
fostering ethical cultures, and strengthening structural and strategic aspects of organizations to
combat fraud effectively.
1. The law of contract act {cap 345 R.E 2021} in Section 17 (1) defines "Fraud" means any
of the following acts committed by a party to a contract, or with his connivance, or by his
agent, with intent to deceive another party thereto or his agent, or to induce him to enter
into the contract– (a) the suggestion, as to a fact, of that which is not true by one who does
not believe it to be true; (b) the active concealment of a fact by one having knowledge or
belief of the fact; (c) a promise made without any intention of performing it; (d) any other
act fitted to deceive; or (e) any such act or omission as the law specially declares to be
fraudulent.
2. The penal code { cap 16 R.E 2022} In section 120 According to the section, if a person
employed in the public service commits any fraud or breach of trust while discharging the
duties of their office, and if this conduct affects the public interest, that person is deemed
guilty of an offense. The provision emphasizes that the nature of the fraud or breach of
trust is significant, as it pertains to actions that would impact the public, regardless of
whether the same actions would be considered criminal if committed against a private
person. The penalty for this offense is stated as imprisonment for a period of seven years.
This legal framework is designed to ensure the integrity of public officials and maintain
trust in public institutions by imposing severe consequences for fraudulent or
untrustworthy behavior that harms the public interest.21
Combating fraud involves a multi-faceted approach that combines preventive measures, detection
mechanisms, and legal consequences. Here are some means to combat fraud:
Internal Controls:
Implement strong internal controls within organizations to safeguard assets, secure financial
transactions, and ensure accountability. This may include segregation of duties, regular audits,
and oversight mechanisms.
Whistleblower Programs:
Establish confidential reporting mechanisms, such as whistleblower programs, to encourage
individuals within the organization to report suspected fraud without fear of retaliation.
21
The penal code { cap 16 R.E 2022
22
S.Barkan, Criminology a Sociological Understanding,Mcgraw hill, New York 1995,355
23
https;counterfraud.gov.au
out by opportunistic individuals or serious and organised crime groups. However, serious and
organised crime can often increase the scale and impacts of fraud.
Human impact;
Fraud is not a victimless crime. Fraud can be a traumatic experience that often causes real and
irreversible impacts for victims, their families, carers and communities. Those who rely on
government services (such as the elderly, the vulnerable, the sick and the disadvantaged) are
often the ones most harmed by fraud. Fraud can have a devastating impact on these victims and
increase the disadvantage, vulnerability and inequality they suffer. Fraud can also cause lasting
mental and physical trauma for victims. Fraud also results in lost opportunities for individuals
and businesses.
Industry impact;
Fraud can result in distorted markets where fraudsters obtain a competitive advantage and drive
out legitimate businesses. It can affect services delivered by businesses and expose other sectors
to further instances of fraud. It can also result in greater burdens on charities and community
services that help those affected by fraud
Security impact;
Fraud can undermine national defence and security. It can also damage international standing and
affect the ability of nations to get international support. The proceeds of fraud can also fund
organised crime groups and terrorism, potentially leading to further crime and terrorist attack
Business impact;
Costs for dealing with fraud against government programs are significant and go well beyond the
direct financial loss. They can include assessment, detection, investigation and response costs as
well as potential restitution. In addition, further costs can include program reviews and audits,
and retrofitting or redesigning programs.
EMBAZZLEMENT
The term embezzlement has no single definition it has many definitions according to different
sources. Here are some of the definitions of the world embezzlement
Embezzlement also refers to the fraudulent taking of personal with which one has been
entrusted.25
24
B. Garner, Black Law Dictionary, West Publishing Co.United States 1999,811.
25
Shorter Oxford English Dictionary, Oxford Press, London 2000,432.
Lawfully; The term "embezzlement" may not always be explicitly defined in statutes; instead,
laws often describe the actions or elements that constitute embezzlement. In this case, section 28
the Prevention and Combating Corruption Act Cap. 329 R.E 2019 describes offenses involving
the dishonest or fraudulent misappropriation or conversion of property entrusted to individuals,
both in the public and private sectors.
To draw a connection to embezzlement, we can analyze the elements mentioned in the section;
Misappropriation:
The section mentions the misappropriation of property entrusted to individuals, which is a key
aspect of embezzlement.
Entrusted Position:
The offenses described involve individuals who are entrusted with property due to their positions,
such as public officials or individuals in the private sector. This aligns with the typical scenario in
embezzlement cases where the offender has a position of trust.
Embezzlement can be illustrated in the case of; R V Justina D/O Patrick [2020] H.C.D.
Criminal appeal no, 6726
Material Facts:
In this case involve the prosecution's accusation against Justina D/O Patrick Gidohay, a public
official working as a clerk/personal secretary at Mbulu Town Water Authority. The charges,
brought by the Director of Public Prosecutions (D.P.P), included embezzlement and
misappropriation under Section 28(1) of the Prevention and Combating of Corruption Act and
occasioning loss to the specified authority under Paragraph 10(1) of the First Schedule and
Section 57(1) of the Economic and Organized Crime Control Act. The essence of the case rested
on the alleged conversion of Tanzanian Shillings 2,241,400 entrusted to Justina in her capacity as
a public officer. The prosecution's argument was centered on whether Justina dishonestly or
fraudulently misappropriated the funds or allowed another person to do so, causing a pecuniary
loss to Mbulu Town Water Authority.
Holding:
In its judgment, the court held that the prosecution failed to establish the charges against Justina
D/O Patrick Gidohay. The court emphasized the need for evidence demonstrating dishonest or
fraudulent conversion for personal use, as required by Section 28(1) of the Prevention and
Combating of Corruption Act. The court noted the absence of crucial witnesses, such as Martha
Herman, the cashier, and highlighted that suspicion alone could not be the basis for conviction.
The judgment concluded that there was no proof of willful acts, negligence, or misconduct by the
respondent leading to a pecuniary loss. As a result, the appeal was dismissed, affirming the trial
court's decision to acquit Justina of the charges.
26
R V Justina D/O Patrick [2020] H.C.D. Criminal appeal no, 67
THE LAW GOVERNING EMBEZZLEMENT
In Tanzania the law governing emblezzement is;
Individual Pressure:
People facing financial challenges due to issues like gambling addictions, drug dependencies,
alcoholism, or excessive spending may feel the need to embezzle funds to address their financial
problems. Embezzlement becomes a way for them to sustain their expensive habits or conceal
their vices.
An Opportunity:
Embezzlement often requires a position of trust within an organization. Individuals who find
themselves in roles with limited oversight may develop a sense of invulnerability, making them
more likely to take risks and engage in fraudulent activities. The opportunity to embezzle arises
when there is a lack of checks and balances.
27
https;frankrubino.com
28
Use Technology to Monitor Transactions:
Implement monitoring tools: Utilize specialized software and tools designed to detect unusual or
suspicious financial transactions. These tools can flag transactions that deviate from established
patterns or thresholds.Regularly review and analyze financial data: Schedule regular reviews of
financial data to identify any anomalies or irregularities. This includes analyzing transaction
patterns, expense reports, and other financial records.
IMPACT OF EMBEZZLEMENT 29
Economic Impact:
29
S.T. Reid, Criminal law, Mcgraw hill, New York 1999,111.
Loss of Resources: Embezzlement leads to the misappropriation of funds, causing financial
losses for businesses, organizations, and even government entities. This loss of resources can
hinder economic growth and development.
Trust Erosion:
Deterioration of Trust: Embezzlement erodes trust in institutions, whether they be businesses,
nonprofits, or government agencies. When individuals entrusted with financial responsibilities
betray that trust, it can lead to skepticism and suspicion within society.
Reputation Damage:
Reputation Loss: Organizations implicated in embezzlement scandals may suffer severe damage
to their reputation. This can impact their ability to attract clients, customers, or partners, affecting
the overall perception of the business in society.
In summary, the effects of embezzlement extend beyond the immediate financial losses to impact
societal trust, economic stability, and the overall well-being of individuals and communities.
Prevention and detection measures, along with legal consequences for those involved, are crucial
for mitigating these negative effects.
CONCLUSION
All in all, corruption, fraud, and embezzlement represent a grave threats to the fabric of societies
and economies, eroding trust, destabilizing institutions, and hindering overall development. The
fight against these evil activities needs a comprehensive approach such as incorporating legal
reforms, transparent governance structures, and cultural shifts towards ethical behavior.
Governments, businesses, and individuals all bear responsibilities in this endeavor. By fostering a
climate of accountability, implementing a strong legal frameworks, and promoting international
cooperation, societies can strive to curb these detrimental practices.
BIBLIOGRAPHY
BOOKS
Garner B, Black Law Dictionary, West, Publishing Co.United States 1999.
Shorter Oxford English Dictionary, Oxford Press, London 2000,525
Prevention and Combating of Corruption Act [CAP. 329 R.E. 2022]
H. Wrobleski H, & Mhess K, Introduction to Law Enforcement and Criminal Justice,
Thomas Wodsworth, United States 2000.
The law of contract act {cap 345 R.E 2021}
Barkan S, Criminology a Sociological Understanding, Mcgraw hill, New York 1995.
The penal code { cap 16 R.E 2022}
S.T. Reid, Criminal law, Mcgraw hill, New York 1999.
CASES
R V Frank Khenan [2021] H.C.D Criminal case no. 14.
Edgington v Fitzmaurice (1885) 29 Ch D 459
R V Justina D/O Patrick [2020] H.C.D. Criminal appeal no, 67
WEBSITES
https;www.worldbank.org
https;www.unodc:org> anti- corruption>effects of corruption
https;counterfraud.gov.au
https;frankrubino.com