公务人员贪污或挪用因其职务而受托的资金通常包含在违反信托罪中（《刑法》第 405 条），并且《刑法》第 406 至 409 条将其定为刑事犯罪。没有规定要求贪污、滥用或挪用的财产必须有益于公职人员本人。根据犯罪行为的性质，可能会成立其他《刑法》罪行，例如盗窃罪（《刑法》第 378 至 381 条）或诈骗罪（《刑法》第 415至 420条）。
The embezzlement or diversion of funds entrusted to a public official by virtue of his position is typically covered by the offence of criminal breach of trust (section 405 PC) and criminalized under sections 406 to 409 PC. There is no requirement that the property embezzled, misappropriated or diverted must benefit the public official personally. Depending on the nature of the criminal conduct, other PC offences may be established, for example theft (sections 378 to 381 PC) or cheating (sections 415 to 420 PC).