Related documents
- Is amended by 24th Annual Supplement
- Repeals The Judiciary Fund Regulations, 2018

LAWS OF KENYA
JUDICIARY FUND ACT
THE JUDICIARY FUND REGULATIONS
LEGAL NOTICE 33 OF 2019
- Published in Kenya Gazette Vol. CXXI—No. 64 on 17 May 2019
- Commenced on 17 May 2019
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
Part I – PRELIMINARY
1. Citation
These Regulations may be cited as the Judiciary Fund Regulations.2. Interpretation
In these Regulations, unless the context otherwise requires—"Act" means the Judiciary Fund Act (Cap. 8B);"Audit Committee" means the sub-committee of the Commission formed in accordance with section 14 of the Judicial Service Act (Cap. 8A) and performs its functions and exercises its powers in accordance with section 73 of the Public Finance Management Act (Cap. 412A);"Authority to Incur Expenditure holder" or "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" 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 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;"judicial officer" has the same meaning assigned to it by section 2 of the Judicial Service Act (Cap. 8A);"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 sets generally accepted standards for the development and management of accounting and financial systems by all State organs and public entities;"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; and"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 these Regulations is to—5. Sources of Funds
The sources of the Fund comprise—Part II – BUDGET PREPARATION
6. Budget preparation
7. Reallocation
Part III – UTILIZATION OF THE FUND
8. Authorisation of expenditure
9. Funding to state corporations and semi-autonomous government agencies
10. Payment for goods and services
11. Quarterly budget expenditure reports
The Chief Registrar shall prepare and submit quarterly budgetary expenditure reports for the Fund to the Commission and the Controller of Budget and submit copies of the reports to the National Treasury.12. Monies to be retained in the Fund
13. Delegation of powers and functions
Part IV – EXPENDITURE IN RELATION TO HUMAN RESOURCES
14. Expenditure in relation to human resource
15. Salary and other advances
The Chief Registrar may authorize salary and other Salary and other advances for judicial officers and Judiciary staff in accordance with the advances. Judiciary Human Resource Policies and Procedures.Part V – IMPREST MANAGEMENT
16. Establishment of imprest facility
17. Imprest holder
An officer holding an imprest shall ensure that—Part VI – ACCOUNTS AND REPORTING
18. Financial records and automation of financial records
19. Adjustments
20. Receipts and payment vouchers
21. Authorization of payment vouchers
22. Clearance and suspense account
23. Accountable documents
24. Preservation of accountable documents, books and records
25. Bank accounts
26. Submission of list of bank accounts to National Treasury
27. Application of the Standard Chart of Accounts
The classification of financial transactions in the Fund shall be based on the Standard Chart of Accounts or any such standards as may be applicable and issued by the Public Sector Accounting Standards Board.28. Control systems
29. Register of assets
30. 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.31. Further investigations by Auditor-General
The authorization of disposal of a case of loss shall not prejudice the right of the Auditor-General to carry out further investigations.32. Financial statements
Part VII – INTERNAL AUDIT AND RISK MANAGEMENT
33. Responsibilities of internal auditors
34. 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.35. Annual internal audit work plan
36. Unrestricted access by internal auditor
Unrestricted access by internal auditors undertaking an audit of the Fund, 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.37. Confidentiality by internal auditors
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.38. Risk Management and internal control
The Chief Registrar shall develop for the Fund—39. Notification of incidences of fraud, material breach, etc. to Chief Justice
The Head of the Internal Audit shall, as soon 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.40. Report to Chief Registrar on findings and recommendations
41. Implementation of the recommendations of audit reports
42. Quarterly and annual internal audit reports
Part VIII – MISCELLANEOUS
43. 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.44. 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.45. Reference to laws, regulations etc.
Any reference to laws, regulations, policies and other professional guidelines in these Regulations includes amendments and revisions made and applicable at the time.History of this document
31 December 2022 this version
Revised by
24th Annual Supplement
17 May 2019
Cited documents 3
Act 3
1. | Public Finance Management Act | 682 citations |
2. | Public Procurement and Asset Disposal Act | 356 citations |
3. | Judiciary Fund Act | 13 citations |