This Legal Notice was repealed on 2019-05-17 by The Judiciary Fund Regulations, 2019.
The Judiciary Fund Regulations, 2018
Related documents
- Is repealed by The Judiciary Fund Regulations

LAWS OF KENYA
JUDICIARY FUND ACT
THE JUDICIARY FUND REGULATIONS, 2018
LEGAL NOTICE 117 OF 2018
- Published in Kenya Gazette Vol. CXX—No. 69 on 8 June 2018
- Commenced on 8 June 2018
- [Revoked by The Judiciary Fund Regulations, 2019 (Legal Notice 33 of 2019) on 17 May 2019]
Part I – PRELIMINARY
1. Citation
These Regulations may be cited as the Judiciary Fund Regulations, 2018.2. Interpretation
In these Regulations, unless the context otherwise requires —"Account Code" means combination of codes which will be in force at the time of application under the Government Financial Statistics;"Act" means the Judiciary Fund Act, 2016 (No. 16 of 2016);"Audit Committee" means the sub-committee of the Commission formed pursuant to the provisions of section 14 of the Judicial Service Act, 2011 (No. 1 of 2011), section 73 of the Public Finance Management Act, 2012 (No. 18 of 2012), regulation 174 of the Public Finance Management (National Government) Regulations, 2015 (L.N. 34/2015) and Audit Committee Guidelines for National Government Entities as may be revised or replaced from time to time;"Authority to Incur Expenditure (AIE) holder" means a Judicial Officer or Judiciary Staff authorized by the Chief Registrar in writing to incur expenditure;"Commission" means the Judicial Service Commission established by Article 171 of the Constitution;"Financial Records" comprises all documents that support financial transactions;"Fund" means the Judiciary Fund established by Article 173 of the Constitution;"Head of Finance Directorate" means a person appointed in such capacity and is a member of a statutory body responsible for the professional regulation of accountants in Kenya;"Head of Internal Audit" means a person appointed in such capacity as the head of audit and risk management and is a member of a statutory body responsible for the professional regulation of auditors in Kenya;"Internal auditing" means an independent, objective assurance and consulting activity designed to add value and improve an organization's operations, which helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes;"Irregular expenditure" means expenditure, other than unauthorised expenditure, incurred in contravention of or that is not in accordance with a requirement of any relevant legislation, including the Public Finance Management Act, the Act and these regulations;"Judiciary Staff" means persons employed in the judiciary but without power to make judicial decisions;"Public Sector Accounting Standards Board" means the Accounting Standards Board that provides frameworks and set generally accepted standards for the development and management of accounting and financial systems by all State organs and public entities;"State Corporations and Semi-Autonomous Government Agencies" means any organization established by law to be financed wholly or substantially by the Judiciary from the Fund;"Unauthorized expenditure" means overspending of a vote or programme within a vote; or expenditure not in accordance with the purpose of a vote or, in the case of a programme, not in accordance with the purpose of the programme;"Wasteful expenditure" means any expenditure that was incurred which could have been avoided had due care and diligence been exercised.3. Application and Enforcement
4. Object and purpose
The object and purpose of the Regulations is to —5. Sources of Funds
The sources of the Fund comprise —6. Revenue
Part II – BUDGET PREPARATION
7. Budget preparation
8. Reallocations
Part III – UTILIZATION OF THE FUND
9. Authorisation of Expenditure
10. Funding to state corporations and semi-autonomous government agencies
Funding of state corporations and semi-autonomous government agencies shall be effected through transfers from the Fund.11. Payment for goods and services
12. Quarterly Budgetary expenditure reports
The Chief Registrar shall prepare and submit quarterly budgetary expenditure report for the Fund to the Commission and the Controller of Budget with copies to the National Treasury.13. Monies to be retained in the Fund
14. Delegation of powers and functions
Part IV – EXPENDITURE IN RELATION TO HUMAN RESOURCES
15. Expenditure in relation to human resource
16. Salary and other advances to staff
The Chief Registrar may authorize salary and other advances for Judicial Officers and Judiciary Staff in accordance with the Judiciary Human Resource Policies and Procedures.Part V – IMPREST MANAGEMENT
17. Establishment of an imprest facility
18. Imprest holder
An officer holding an imprest shall ensure that —Part VI – ACCOUNTS AND REPORTING
19. Financial records and automation of financial records
20. Adjustments
21. Receipts and payment vouchers
22. Authorisation of payment vouchers
23. Clearance and suspense account
24. Accountable documents
25. Preservation of accountable documents, books and records
26. Bank Accounts
27. Submission of list of bank accounts to National Treasury
28. Application of the Standard Chart of Accounts
The classification of financial transactions in the Fund shall be based on the Standard Chart of Accounts and/ or any such standards as may be applicable and issued by the Public Sector Accounting Standards Board.29. Control systems
30. Register of assets
31. Loss of assets
The loss of any cash, inventories assets or equipment of the Judiciary shall be reported to the Chief Registrar who shall launch an investigation and take appropriate action.32. Further investigation by Auditor General
The authorization of disposal of a case of loss does not prejudice the right of the Auditor-General to carry out further investigation.33. Financial Statements
Part VII – INTERNAL AUDIT AND RISK MANAGEMENT
34. Responsibilities of internal auditors
35. Operational independence of internal audit
The Head of Internal Audit shall report administratively to the Chief Registrar and functionally to the Chief Justice and the Audit Committee.36. Annual internal audit work plan
37. Unrestricted access by internal auditors
In undertaking audit of the Fund the internal auditors shall have unrestricted, direct and prompt access to all records, officials or personnel holding any contractual status with the Judiciary and to all the premises and properties of the Judiciary.38. Confidentiality by internal auditors
The internal auditors shall maintain confidentiality in the course of undertaking their work and shall use such information with discretion and only in so far as, it is relevant to reach an internal audit opinion.39. Risk Management and internal control
The Chief Registrar shall develop for the Fund —40. Notification of incidences of fraud, material breach etc to Chief Justice
The Head of the Internal Audit shall as soon as is practicable notify the Chief Justice and the Audit Committee upon identification of indications of fraud, material breaches and wasteful expenditure in the management of the Fund.41. Report to Chief Registrar on findings and recommendations
42. Implementation of the recommendations of audit reports
43. Quarterly and annual internal audit reports
Part VIII – MISCELLANEOUS
44. Guidelines, circulars, policies and procedure manuals etc
The Chief Registrar shall issue guidelines, circulars, policies and procedure manuals and other documents to assist in the implementation of these Regulations.45. Deposits
46. Regulations to prevail
These Regulations shall prevail in the case of any inconsistency between these Regulations and any other regulations in so far as they relate to the Judiciary Fund.47. Reference to laws, regulations etc
Any reference to laws, regulations, policy and other professional guidelines in these regulations includes amendments and revisions made and applicable at the time.History of this document
17 May 2019
Repealed by
The Judiciary Fund Regulations
08 June 2018 this version
Commenced
Cited documents 4
Act 4
1. | Public Finance Management Act | 673 citations |
2. | Public Procurement and Asset Disposal Act | 350 citations |
3. | Judicial Service Act | 243 citations |
4. | Judiciary Fund Act | 13 citations |