称为 1981 年《预算程序法》的《密克罗尼西亚联邦法典》第 55 编第 221 条和第 223 条载有有关贪污的条款。这些条款将超出可用总额在款项到位前预先进行或核可一项支出或者产生或核可一项债务或为了达到拨款用途以外的目的而这样做的行为定为刑事犯罪。关于盗窃、恶意损害、未经授权占有或迁移他人财产的规定也很重要。得出的结论是现行规定可涵盖所有相关方面。相关案例已经提供。
Embezzlement is addressed in sections 221 and 223 of title 55 of the FSM Code, referred to as Budget Procedures Act of 1981. These sections criminalize the making or authorization of an expenditure or creation or authorization of an obligation in excess of the sum made available, in advance to its availability or for purposes other than those for which an allotment has been made. Also relevant are the provisions on theft, criminal mischief and unauthorized possession or removal of property. It was concluded that all relevant aspects could be covered through the existing provisions. Case examples were provided.