《刑法典》第 220 条涉及某人行使其职责时挪用和贪污公共或私营资金的行为。卢旺达提及公职人员贪污、挪用或以其他类似方式非法使用财产的情况下的一些判罪。虽然《刑法典》第 220 条提及挪用、贪污、毁坏和拆除的行为，但没有提及其他非法使用的情况。另外，该法没有规定使第三人或实体受益的行为。旧的《刑法典》关于滥用信任问题的第 424 条仅部分涵盖了私营部门的贪污财产行为；新的《刑法典》第 325 条纠正了这一缺陷，对私营部门的贪污财产行为处以刑罚。
Article 220 of the Criminal Code relates to the misappropriation and embezzlement of public or private funds by a person acting in the exercise of his or her duties. Rwanda referred to several convictions in cases of embezzlement, misappropriation or other illicit use of property by a public official. While article 220 of the Criminal Code refers to misappropriation, embezzlement, destruction and removal, it does not refer to other illicit uses. Moreover, it does not provide for acts benefiting a third person or entity. The embezzlement of property in the private sector was only partly covered by article 424 of the previous Criminal Code on abuse of trust; article 325