These Regulations shall apply to all matters relating to the financial management of the Fund.

The administration of the Fund is vested in the Chief Registrar.

The Regulations shall apply to a Judicial Officer or Judiciary Staff in exercise of any powers and functions relating to the administration of the Fund whether in exercise of delegated authority or otherwise.

Revenue collected by the Judiciary include fees, fines and forfeiture and miscellaneous receipts;

The Chief Registrar may issue guidelines, rules and procedures on the collection and management of revenue

For purposes of these regulations—

Fees - are charges that are assessed for delivery of services by the Judiciary.

Fines - fines may be assessed as part of the outcome of judicial proceedings and are paid to Judiciary by offenders on conviction.

Forfeitures - funds that are deposited with the Courts pending determination of a matter and forfeited as part of the disposal of the matter. They include both monetary and non-monetary assets. Forfeitures may also arise from convictions in cases such as those connected with drugs or game poaching as well as instances where bail is forfeited when the conditions for bail are breached.

Miscellaneous receipts - these include funds received for miscellaneous services not being fees, fines or forfeitures and include items such as tender fees.

At least three months before the commencement of each financial year, the Chief Registrar shall prepare estimates of all income and expenditure required for the purposes of the Act for the following year and shall present such estimates to the Commission for review.

The Chief Registrar shall, upon review by the Commission, submit the estimates to the National Assembly for approval and provide a copy to the National Treasury and the Chief Justice.

Upon the approval of the estimates by the National Assembly, the expenditure of the Judiciary shall be a charge on the Consolidated Fund and the funds shall be paid from the Consolidated Fund directly into the Fund.

Supplementary estimates may be prepared for approval by the National Assembly in accordance with Article 223 (1) (a) of the Constitution subject to review by the Commission.

The Chief Registrar may, with the approval of the Commission, reallocate funds within Sub-votes or programs.

The Chief Registrar shall submit quarterly reports of any reallocations to the Commission.

The appropriations approved by the National Assembly shall constitute the required authorization for the Chief Registrar to incur obligations and expenditures for the purposes for which the appropriations have been approved and for the amounts so voted.

Subject to these Regulations, all procurement and asset disposal in the Judiciary shall be done in accordance with the Public Procurement and Asset Disposal Act, 2015 (No. 33 of 2015) and its regulations or any other written law governing procurement as may be applicable.

Payment from the Fund for goods and services shall only be made on the basis of duly certified supporting vouchers and other documents indicating that the goods or services in respect of which the payment is made have been received in accordance with the procedure and policies governing payment as may be contained in manuals, circulars, guidelines, or directions as may be issued by the Chief Registrar;

All forms of payments shall be designated and any changes in signatories shall be authorized by the Chief Registrar.

Advance payments shall not be made to suppliers for goods and services unless provided for in the contractual terms and conditions contained in a valid contract signed between the Judiciary and the supplier.

Advance payments shall not exceed 20% of the contract price and shall be supported by a bank guarantee.

Pursuant to section 7 of the Act all receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained in the Fund and applied in accordance with the Constitution and the Act.

All funds allocated to the Fund shall be cumulative and shall be carried forward from one financial year to the next.

The Chief Registrar, may for purposes of the Fund, delegate to a Judicial Officer or Judiciary Staff, the powers or functions of the Chief Registrar in writing.

In exercising such delegated powers and functions, the Judicial officer or Judiciary staff, shall comply with any lawful directions of the Chief Registrar.

The delegation in this regulation may include the authority to incur expenditure in accordance with any limits prescribed by the Chief Registrar.

Delegation of power under this regulation does not take away the responsibility of accountability from the Chief Registrar.

Activities relating to the authorization of appointments, payments and the recording of those payments shall be performed by different officers.

The budgetary allocation for the cost of human resources shall be determined on the basis of a detailed costing of the staff establishment of the Judiciary as approved by the Commission.

The Chief Registrar shall ensure that the human resources cost of all appointees,

as well as promotion and salary increases, can be met within the budgetary allocation of the Fund.

The Chief Registrar shall establish an imprest facility including the maximum amount for the specific purpose of that imprest facility.

An imprest shall be issued for a specific purpose, and any payments made from it, shall be only for the purposes specified in the imprest warrant.

Temporary imprests shall be issued in respect of official journeys and are intended to provide officers with funds with which they can meet travelling, accommodation and incidental expenses.

A holder of a temporary imprest shall account or surrender the imprest within seven (7) working days after the end of the official journey.

If the imprest holder fails to account for or surrender the imprest on the due date, the Chief Registrar shall take immediate action to recover the full amount from the salary of the defaulting officer with an interest at the prevailing Central Bank of Kenya Rate.

If the Chief Registrar does not recover the temporary imprest from the defaulting officer as provided for in this regulation, the Chief Registrar commits an offence.

If an imprest is to be recovered from any defaulting officer by instalments, the Chief Registrar shall personally authorize such recovery and such moneys shall no longer be an imprest but an unauthorized advance from the Fund, and in addition to the interest charged under sub-regulation (6), the Chief Registrar shall take appropriate disciplinary action against the officer concerned for the abuse of the imprest.

When an imprest holder leaves the service, or is transferred, he or she shall surrender the total standing imprest which includes cash plus payment vouchers which together amount to the fixed level of the imprest.

The holder of a standing imprest shall keep a memorandum cash book to record all receipts and payments and the balance on hand shall agree with the cash balance recorded in the cash book, and in the absence of any receipts, the actual cash balances plus the expenses paid shall equal at all times the fixed level of the imprest for which the imprest holder is personally responsible.

An imprest holder who needs replenishment of funds shall send an abstract and analysis of his memorandum cash book, together with the originals of the supporting payment vouchers to the Head of Finance Directorate.

Upon receipt of the abstract under sub-regulation (11), the Head of Finance Directorate upon being satisfied that the expenditure has actually been incurred for the intended purposes, and there is no irregularity in the payment vouchers, shall authorize replenishment of the imprest.

A special imprest utilized for any expenditure on services of a confidential nature, the purpose and the particulars of which cannot be made public, shall be supported by a certificate that the money has been paid, and a declaration by the Chief Justice and the Chief Registrar that they have satisfied themselves that the money has been properly expended, and has not been used to supplement the emoluments of any officer.

Financial records shall be maintained in manual and electronic form.

The Chief Registrar shall develop mechanisms to ensure that financial records are safeguarded, accurate, reliable and free from fraud.

Any alteration or deletion of any financial record or data whether electronic or manual must be authorised and approved in writing by the Chief Registrar.

All Journal entries prepared for all adjustments shall be authorised by the Chief Registrar or any Judicial Officer or Judiciary Staff exercising delegated authority before posting them in the general ledger.

All journal vouchers shall be supported by sufficient explanations, authorizations and documentation to facilitate the accounting adjustments.

All receipts and payment vouchers shall be properly supported by the appropriate authorization and documentation.

All receipts and payment vouchers shall be, or made out, in indelible ink and shall contain adequate narration of the particulars of the services, goods or works procured and being paid for.

All amounts appearing in a voucher shall be written in words as well as in figures.

The Chief Registrar or an AlE holder may authorize payment vouchers for expenditure chargeable to the respective vote.

The Chief Registrar may prescribe the financial limits and other conditions under which the authority in sub-regulation (1) may be exercised.

All the transactions relating to clearance and suspense accounts shall be supported by authentic and verifiable source documents, clearly indicating the approved allocation.

The Chief Registrar shall keep stock of all accountable documents in manual form under safe custody, issuing them in accordance with the daily needs of the Fund, and keep an accurate up-to-date record of their use.

Where the accountable documents are in electronic form, the Chief Registrar shall put in place appropriate mechanisms for safeguarding and tracking them.

After the expiry of the retention periods under sub-regulation (2) of this regulation, the information may, if required, be secured in an alternative form that ensures the integrity and reliability of the data and that the information can be reproduced, where necessary.

Pursuant to section 9 of the Act, the Chief Registrar shall open and maintain, such bank accounts as may be necessary for the effective management of the Fund.

The bank accounts referred to in sub-regulation (1) shall be opened and closed with the approval of the Commission.

Separate ledger accounts shall be maintained for each bank account held.

The Head of Finance Directorate shall obtain from the banks monthly bank statements, which shall, where applicable, be accompanied by withdrawal instructions and debit and credit advice.

The Head of Finance Directorate shall reconcile each bank account monthly and submit to the Chief Registrar detailed information on the reconciled accounts.

No bank account shall be overdrawn, nor shall any advance or loan be obtained from bank accounts held for the management of the Fund.

Personal cheques shall not be deposited in any Judiciary bank account.

For all bank accounts held, there shall be at least two authorized signatories to approve payment or funds transfer.

All signatories in respect of cheques, or electronic payments and fund transfers authorized and any changes thereto shall be designated by the Chief Registrar.

The names, designation and specimen signatures and any changes thereto shall be communicated to the bank in writing by the Chief Registrar.

Spoilt cheques shall be marked prominently with the stamp "Cancelled", and fixed securely to the cheque-list used for controlling the cheques issued each day.

The Head of Finance Directorate shall be responsible for the safe custody of the cheques and counterfoils as evidence of payment.

The Chief Registrar shall, by the 30th September of each year, provide the National Treasury with an up- dated list of all bank accounts held by the Fund.

The Chief Registrar shall put in place proper processes and procedures both electronic and manual for the effective, efficient, economical and transparent use of the Fund's assets.

The Chief Registrar shall be responsible for the proper custody, care and use of inventories under control of the Judiciary.

If the Chief Registrar is satisfied that the retention of any inventories is no longer in the public interest, the Chief Registrar may authorize disposal in accordance with the Public Procurement and Asset Disposal Act, 2015.

the Chief Registrar shall report annually to the Commission any removal and disposal from the store's record under sub-regulation (6).

The Chief Registrar through the Head of Finance Directorate shall maintain a register of all assets under his or her control or possession.

The register of assets shall record each asset, the terms on which it is held with reference to its acquisition, location and address, dates and cost of acquisition, disposal or major changes in use and value and other pertinent management details.

The Chief Registrar shall prepare financial statements for the Fund for each financial year in a form prescribed by the Public Sector Accounting Standards Board and shall ensure that the report contains information on the financial and non-financial performance of the Fund.

Upon approval by the Commission and not later than three months after the end of each financial year, the Chief Registrar shall submit the financial statements prepared under this regulation to the Auditor-General.

The Chief Registrar shall disclose in the financial statements a list of special funds or State Cotporations and Semi-Autonomous Government Agencies funded from the Fund.

In carrying out their functions, the internal auditors may, subject to the approval of the Audit Committee enlist the services of professional experts on a need basis.

The Internal Audit and Risk Management Unit shall prepare and submit an annual internal audit work plan based on risk assessment of the Fund to the Chief Justice and Audit Committee by the 15th February each financial year.

The Audit Committee shall, if satisfied approve the work plan and submit to the Chief Registrar.

Once the work plan is approved, the Chief Registrar shall ensure that the budget to implement it is included in the Judiciary budget.

The findings and recommendations arising from each internal audit assignment on the Fund shall be promptly reported to the Chief Registrar and the Chief Justice.

The final internal audit report on each audit assignment, including the actions taken by the Chief Registrar shall be reported to the Chief Justice and the Audit Committee.

The Chief Registrar shall be responsible for the implementation of the recommendations made in the audit reports on the Fund.

The Chief Registrar shall within fourteen days of receipt of the audit report on the Fund develop the response and action plan which shall be submitted to the Chief Justice and the Audit Committee.

The response and action plan shall contain a summary of the findings and recommendations of the audit report, the proposed corrective action to be undertaken and the timelines within which to implement the report.

The Chief Justice and Audit Committee shall ensure that the response and action plan developed in sub-regulation (3) is implemented.

The Head of Internal Audit shall prepare and submit a quarterly internal audit report on the Fund to the Chief Justice, Chief Registrar and the Audit Committee within fourteen days of the end of the quarter.

The Head of Internal Audit shall prepare and submit an annual internal audit report on the Fund to the Chief Justice, Chief Registrar and the Audit Committee at the end of each financial year.

The Chief Registrar shall provide rules and procedures for proper financial management of court deposits.

Separate deposit accounts shall be operated by each Court Station.

For purposes of these regulation, deposits are funds that are potentially revocable and refundable to the depositor and include: cash bail, surety, cash, bonds and cash that is suspected as being the proceeds from a crime such as cash seized from drug offenders, from persons entering the country with above the legal limits in cash.

Refunds of deposits as may be ordered by the court must be processed as promptly as possible and take into account any timelines as may be issued by the courts.

Any forfeiture collected as revenue under this sub regulation may be refunded as necessary Where the circumstances warrant such refund.

These Regulations shall apply to all matters relating to the financial management of the Fund.

The administration of the Fund is vested in the Chief Registrar.

These Regulations shall apply to a judicial officer or Judiciary staff in exercise of any powers and functions relating to the administration of the Fund whether in exercise of delegated authority or otherwise.

At least three months before the commencement of each financial year, the Chief Registrar shall prepare estimates of all income and expenditure required for the purposes of the Act for the following year and shall present such estimates to the Commission for review.

The Chief Registrar shall, upon review by the Commission, submit the estimates to the National Assembly for approval and provide a copy to the National Treasury and the Chief Justice.

Upon the approval of the estimates by the National Assembly, the expenditure of the Judiciary shall be a charge on the Consolidated Fund and the funds shall be paid from the Consolidated Fund directly into the Fund.

Supplementary estimates may be prepared for approval by the National Assembly in accordance with Article 223 (1) (a) of the Constitution subject to review by the Commission.

The Chief Registrar shall submit quarterly reports of any reallocations to the Commission.

The appropriations approved by the National Assembly shall constitute the required authorization for the Chief Registrar to incur obligations and expenditures for the purposes for which the appropriations have been approved and for the amounts so voted.

The Chief Registrar may authorize a judicial officer or a Judiciary staff to be an AIE holder in writing.

Subject to these Regulations, all procurement and asset disposal in the Judiciary shall be done in accordance with the Public Procurement and Asset Disposal Act, 2015 (No. 33 of 2015) or any other written law governing procurement as may be applicable.

For the purposes of this regulation, "account code" means a combination of codes which are in force at the time of application under the Government Financial Statistics.

Funding of state corporations and semi-autonomous government agencies shall be effected through transfers from the Fund.

For the purposes of this regulation, "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;

Payment from the Fund for goods and services shall only be made on the basis of duly certified supporting vouchers and other documents indicating that the goods or services in respect of which the payment is made have been received in accordance with the procedure and policies governing payment as may be contained in manuals, circulars, guidelines or directions as may be issued by the Chief Registrar.

All forms of payments shall be designated and any changes in signatories shall be authorized by the Chief Registrar.

Advance payments shall not be made to suppliers for goods or services unless provided for in the contractual terms and conditions contained in a valid contract signed between the Judiciary and the supplier.

Advance payments shall not exceed twenty percent of the contract price and shall be supported by a bank guarantee.

Pursuant to section 7 of the Act, all receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained in the Fund and applied in accordance with the Constitution and the Act.

All funds allocated to the Fund shall be cumulative and shall be carried forward from one financial year to the next.

The Chief Registrar may, for purposes of the Fund, delegate in writing the powers or functions of the Chief Registrar to a judicial officer or Judiciary staff.

In exercising delegated powers and functions, the judicial officer or Judiciary staff shall comply with any lawful directions of the Chief Registrar.

Delegation under this regulation may include the authority to incur expenditure in accordance with any limits prescribed by the Chief Registrar.

Delegation under this regulation shall not take away the responsibility of accountability from the Chief Registrar.

Activities relating to the authorization of appointments, payments and the recording of those payments shall be performed by different officers.

The budgetary allocation for the cost of human resources shall be determined on the basis of a detailed costing of the staff establishment of the Judiciary as approved by the Commission.

The Chief Registrar shall ensure that the human resources cost of all appointees, promotions and salary increases can be met within the budgetary allocation of the Fund.

The Chief Registrar shall establish an imprest facility including the maximum amount for the specific purpose of that imprest facility.

An imprest shall be issued for a specific purpose, and any payments made from it shall be only for the purposes specified in the imprest warrant.

Temporary imprests shall be issued in respect of official journeys and are intended to provide officers with funds with which they can meet travelling, accommodation and incidental expenses.

A holder of a temporary imprest shall account for or surrender the imprest within seven working days after the end of the official journey.

Where the imprest holder fails to account for or surrender the imprest on the due date, the Chief Registrar shall take immediate action to recover the full amount from the salary of the defaulting officer with an interest at the prevailing Central Bank of Kenya Rate.

Where the Chief Registrar does not recover the temporary imprest from the defaulting officer as provided for in this regulation, the Chief Registrar commits an offence.

Where an imprest is to be recovered from any defaulting officer by instalments, the Chief Registrar shall personally authorize such recovery and such monies shall no longer be an imprest but an unauthorized advance from the Fund, and in addition to the interest charged under subregulation (6), the Chief Registrar shall take appropriate disciplinary action against the officer concerned for the abuse of the imprest.

Where an imprest holder leaves the service or is transferred, he or she shall surrender the total standing imprest which includes cash plus payment vouchers which together amount to the fixed level of the imprest.

The holder of a standing imprest shall keep a memorandum cash book to record all receipts and payments and the balance on hand shall agree with the cash balance recorded in the cash book, and in the absence of any receipts, the actual cash balances plus the expenses paid shall equal at all times the fixed level of the imprest for which the imprest holder is personally responsible.

An imprest holder who needs replenishment of funds shall send an abstract and analysis of his memorandum cash book, together with the originals of the supporting payment vouchers to the Head of Finance.

Upon receipt of the abstract under sub-regulation (11), the Head of Finance upon being satisfied that the expenditure has actually been incurred for the intended purposes, and there is no irregularity in the payment vouchers, shall authorize replenishment of the imprest.

A special imprest utilized for any expenditure on services of a confidential nature, the purpose and the particulars of which cannot be made public, shall be supported by a certificate that the money has been paid, and a declaration by the Chief Justice and the Chief Registrar that they have satisfied themselves that the money has been properly expended, and has not been used to supplement the emoluments of any officer.

Financial records shall be maintained in manual and electronic form.

The Chief Registrar shall develop mechanisms to ensure that financial records are safeguarded, accurate, reliable and free from fraud.

Any alteration or deletion of any financial record or data whether electronic or manual must be authorised and approved in writing by the Chief Registrar.

All Journal entries prepared for all adjustments shall be authorised by the Chief Registrar or any judicial officer or Judiciary staff exercising delegated authority before posting them in the general ledger.

All journal vouchers shall be supported by sufficient explanations, authorizations and documentation to facilitate the accounting adjustments.

All receipts and payment vouchers shall be properly supported by the appropriate authorization and documentation.

All receipts and payment vouchers shall be, or made out, in indelible ink and shall contain adequate narration of the particulars of the services, goods or works procured and being paid for.

All amounts appearing in a voucher shall be written in words as well as in figures.

The Chief Registrar or an AIE holder may authorize payment vouchers for expenditure chargeable to the respective vote.

The Chief Registrar may prescribe the financial limits and other conditions under which the authority in subregulation (1) may be exercised.

All the transactions relating to clearance and suspense accounts shall be supported by authentic and verifiable source documents, clearly indicating the approved allocation.

The Chief Registrar shall keep stock of all accountable documents in manual form under safe custody, issuing them in accordance with the daily needs of the Fund, and keep an accurate up-to-date record of their use.

Where accountable documents are in electronic form, the Chief Registrar shall put in place appropriate mechanisms for safeguarding and tracking them.

Upon expiry of the retention periods specified in subregulation (2), the information may, where required, be secured in any alternative form that shall ensure the integrity and reliability of the data and that it can be reproduced, where necessary.

Pursuant to section 9 of the Act, the Chief Registrar shall open and maintain such bank accounts as may be necessary for the effective management of the Fund.

The bank accounts referred to in subregulation (1) shall be opened and closed with the approval of the Commission.

Separate ledger accounts shall be maintained for each bank account held.

The Head of Finance shall obtain from the banks monthly bank statements which shall, where applicable, be accompanied by withdrawal instructions and debit and credit advice.

The Head of Finance shall reconcile each bank account monthly and submit to the Chief Registrar detailed information on the reconciled accounts.

No bank account shall be overdrawn, nor shall any advance or loan be obtained from bank accounts held for the management of the Fund.

Personal cheques shall not be deposited in any Judiciary bank account.

For all bank accounts held, there shall be at least two authorized signatories to approve payment or funds transfer.

All signatories in respect of cheques, or electronic payments and fund transfers authorized and any changes thereto shall be designated by the Chief Registrar.

The names, designation and specimen signatures and any changes thereto shall be communicated to the bank in writing by the Chief Registrar.

Spoilt cheques shall be marked prominently with the stamp "cancelled", and fixed securely to the cheque-list used for controlling the cheques issued each day.

The Head of Finance shall be responsible for the safe custody of the cheques and counterfoils as evidence of payment.

The Chief Registrar shall, by the 30^th September of each year, provide the National

Treasury with an up-to-date list of all bank accounts held by, or for the purposes of, the Fund.

The Chief Registrar shall put in place proper processes and procedures, both electronic and manual, for the effective, efficient, economical and transparent use of the Fund's assets.

The Chief Registrar shall be responsible for the proper custody, care and use of inventories under the control of the Judiciary.

If the Chief Registrar is satisfied that the retention of any inventories is no longer in the public interest, the Chief Registrar may authorize disposal in accordance with the Public Procurement and Asset Disposal Act, 2015 (No. 33 of 2015).

The Chief Registrar shall report annually to the Commission any removal and disposal from the store's record under subregulation (5).

The Chief Registrar, through the Head of Finance, shall maintain a register of all assets under his or her control or possession.

The register of assets shall record each asset, the terms on which it is held with reference to its acquisition, location and address, date and cost of acquisition, disposal or major changes in use and value and any other pertinent management details.

The Chief Registrar shall prepare financial statements for the Fund for each financial year in a form prescribed by the Public Sector Accounting Standards Board and shall ensure that the report contains information on the financial and non-financial performance of the Fund.

Not later than three months after the end of each financial year, the Chief Registrar shall submit the financial statements prepared under this regulation to the Auditor-General with a copy to the Commission.

The Chief Registrar shall disclose in the financial statements a list of special funds or state corporations and semi-autonomous government agencies funded from the Fund.

In carrying out their functions, internal auditors may, subject to the approval of the Audit Committee, enlist the services of professional experts on a need basis.

The Head of Internal Audit shall prepare and submit an annual internal audit work plan based on risk assessment of the Fund to the Chief Justice and Audit Committee by the 15^th February of each financial year.

The Audit Committee shall, if satisfied, approve the work plan and submit it to the Chief Registrar.

Once the work plan is approved, the Chief Registrar shall ensure that the budget to implement the plan is included in the Judiciary budget.

The findings and recommendations arising from each internal audit assignment on the Fund shall be promptly reported to the Chief Registrar and the Chief Justice.

The final internal audit report on each audit assignment, including the actions taken by the Chief Registrar shall be reported to the Chief Justice and the Audit Committee.

The Chief Registrar shall be responsible for the implementation of the recommendations made in the audit reports on the Fund.

The Chief Registrar shall, within fourteen days of receipt of the audit report on the Fund, develop the response and action plan which shall be submitted to the Chief Justice and the Audit Committee.

The response and action plan shall contain a summary of the findings and recommendations of the audit report, the proposed corrective action to be undertaken and the timelines within which to implement the report.

The Chief Justice and Audit Committee shall ensure that the response and action plan developed in subregulation (3) is implemented.

The Head of Internal Audit shall prepare and submit a quarterly internal audit report on the Fund to the Chief Justice, Chief Registrar and the Audit Committee within fourteen days of the end of the quarter.

The Head of Internal Audit shall prepare and submit an annual internal audit report on the Fund to the Chief Justice, Chief Registrar and the Audit Committee at the end of each financial year.

These Regulations shall apply to all matters relating to the financial management of the Fund.

The administration of the Fund is vested in the Chief Registrar.

These Regulations shall apply to a judicial officer or Judiciary staff in exercise of any powers and functions relating to the administration of the Fund whether in exercise of delegated authority or otherwise.

At least three months before the commencement of each financial year, the Chief Registrar shall prepare estimates of all income and expenditure required for the purposes of the Act for the following year and shall present such estimates to the Commission for review.

The Chief Registrar shall, upon review by the Commission, submit the estimates to the National Assembly for approval and provide a copy to the National Treasury and the Chief Justice.

Upon the approval of the estimates by the National Assembly, the expenditure of the Judiciary shall be a charge on the Consolidated Fund and the funds shall be paid from the Consolidated Fund directly into the Fund.

Supplementary estimates may be prepared for approval by the National Assembly in accordance with Article 223 (1) (a) of the Constitution subject to review by the Commission.

The Chief Registrar shall submit quarterly reports of any reallocations to the Commission.

The appropriations approved by the National Assembly shall constitute the required authorization for the Chief Registrar to incur obligations and expenditures for the purposes for which the appropriations have been approved and for the amounts so voted.

The Chief Registrar may authorize a judicial officer or a Judiciary staff to be an AIE holder in writing.

Subject to these Regulations, all procurement and asset disposal in the Judiciary shall be done in accordance with the Public Procurement and Asset Disposal Act (Cap. 412C) or any other written law governing procurement as may be applicable.

For the purposes of this regulation, "account code" means a combination of codes which are in force at the time of application under the Government Financial Statistics.

Funding of state corporations and semi-autonomous government agencies shall be effected through transfers from the Fund.

For the purposes of this regulation, "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;

Payment from the Fund for goods and services shall only be made on the basis of duly certified supporting vouchers and other documents indicating that the goods or services in respect of which the payment is made have been received in accordance with the procedure and policies governing payment as may be contained in manuals, circulars, guidelines or directions as may be issued by the Chief Registrar.

All forms of payments shall be designated and any changes in signatories shall be authorized by the Chief Registrar.

Advance payments shall not be made to suppliers for goods or services unless provided for in the contractual terms and conditions contained in a valid contract signed between the Judiciary and the supplier.

Advance payments shall not exceed twenty percent of the contract price and shall be supported by a bank guarantee.

Pursuant to section 7 of the Act, all receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained in the Fund and applied in accordance with the Constitution and the Act.

All funds allocated to the Fund shall be cumulative and shall be carried forward from one financial year to the next.

The Chief Registrar may, for purposes of the Fund, delegate in writing the powers or functions of the Chief Registrar to a judicial officer or Judiciary staff.

In exercising delegated powers and functions, the judicial officer or Judiciary staff shall comply with any lawful directions of the Chief Registrar.

Delegation under this regulation may include the authority to incur expenditure in accordance with any limits prescribed by the Chief Registrar.

Delegation under this regulation shall not take away the responsibility of accountability from the Chief Registrar.

Activities relating to the authorization of appointments, payments and the recording of those payments shall be performed by different officers.

The budgetary allocation for the cost of human resources shall be determined on the basis of a detailed costing of the staff establishment of the Judiciary as approved by the Commission.

The Chief Registrar shall ensure that the human resources cost of all appointees, promotions and salary increases can be met within the budgetary allocation of the Fund.

The Chief Registrar shall establish an imprest facility including the maximum amount for the specific purpose of that imprest facility.

An imprest shall be issued for a specific purpose, and any payments made from it shall be only for the purposes specified in the imprest warrant.

Temporary imprests shall be issued in respect of official journeys and are intended to provide officers with funds with which they can meet travelling, accommodation and incidental expenses.

A holder of a temporary imprest shall account for or surrender the imprest within seven working days after the end of the official journey.

Where the imprest holder fails to account for or surrender the imprest on the due date, the Chief Registrar shall take immediate action to recover the full amount from the salary of the defaulting officer with an interest at the prevailing Central Bank of Kenya Rate.

Where the Chief Registrar does not recover the temporary imprest from the defaulting officer as provided for in this regulation, the Chief Registrar commits an offence.

Where an imprest is to be recovered from any defaulting officer by instalments, the Chief Registrar shall personally authorize such recovery and such monies shall no longer be an imprest but an unauthorized advance from the Fund, and in addition to the interest charged under subregulation (6), the Chief Registrar shall take appropriate disciplinary action against the officer concerned for the abuse of the imprest.

Where an imprest holder leaves the service or is transferred, he or she shall surrender the total standing imprest which includes cash plus payment vouchers which together amount to the fixed level of the imprest.

The holder of a standing imprest shall keep a memorandum cash book to record all receipts and payments and the balance on hand shall agree with the cash balance recorded in the cash book, and in the absence of any receipts, the actual cash balances plus the expenses paid shall equal at all times the fixed level of the imprest for which the imprest holder is personally responsible.

An imprest holder who needs replenishment of funds shall send an abstract and analysis of his memorandum cash book, together with the originals of the supporting payment vouchers to the Head of Finance.

Upon receipt of the abstract under subregulation (11), the Head of Finance upon being satisfied that the expenditure has actually been incurred for the intended purposes, and there is no irregularity in the payment vouchers, shall authorize replenishment of the imprest.

A special imprest utilized for any expenditure on services of a confidential nature, the purpose and the particulars of which cannot be made public, shall be supported by a certificate that the money has been paid, and a declaration by the Chief Justice and the Chief Registrar that they have satisfied themselves that the money has been properly expended, and has not been used to supplement the emoluments of any officer.

Financial records shall be maintained in manual and electronic form.

The Chief Registrar shall develop mechanisms to ensure that financial records are safeguarded, accurate, reliable and free from fraud.

Any alteration or deletion of any financial record or data whether electronic or manual must be authorised and approved in writing by the Chief Registrar.

All Journal entries prepared for all adjustments shall be authorised by the Chief Registrar or any judicial officer or Judiciary staff exercising delegated authority before posting them in the general ledger.

All journal vouchers shall be supported by sufficient explanations, authorizations and documentation to facilitate the accounting adjustments.

All receipts and payment vouchers shall be properly supported by the appropriate authorization and documentation.

All receipts and payment vouchers shall be, or made out, in indelible ink and shall contain adequate narration of the particulars of the services, goods or works procured and being paid for.

All amounts appearing in a voucher shall be written in words as well as in figures.

The Chief Registrar or an AIE holder may authorize payment vouchers for expenditure chargeable to the respective vote.

The Chief Registrar may prescribe the financial limits and other conditions under which the authority in subregulation (1) may be exercised.

All the transactions relating to clearance and suspense accounts shall be supported by authentic and verifiable source documents, clearly indicating the approved allocation.

The Chief Registrar shall keep stock of all accountable documents in manual form under safe custody, issuing them in accordance with the daily needs of the Fund, and keep an accurate up-to-date record of their use.

Where accountable documents are in electronic form, the Chief Registrar shall put in place appropriate mechanisms for safeguarding and tracking them.

Upon expiry of the retention periods specified in subregulation (2), the information may, where required, be secured in any alternative form that shall ensure the integrity and reliability of the data and that it can be reproduced, where necessary.

Pursuant to section 9 of the Act, the Chief Registrar shall open and maintain such bank accounts as may be necessary for the effective management of the Fund.

The bank accounts referred to in subregulation (1) shall be opened and closed with the approval of the Commission.

Separate ledger accounts shall be maintained for each bank account held.

The Head of Finance shall obtain from the banks monthly bank statements which shall, where applicable, be accompanied by withdrawal instructions and debit and credit advice.

The Head of Finance shall reconcile each bank account monthly and submit to the Chief Registrar detailed information on the reconciled accounts.

No bank account shall be overdrawn, nor shall any advance or loan be obtained from bank accounts held for the management of the Fund.

Personal cheques shall not be deposited in any Judiciary bank account.

For all bank accounts held, there shall be at least two authorized signatories to approve payment or funds transfer.

All signatories in respect of cheques, or electronic payments and fund transfers authorized and any changes thereto shall be designated by the Chief Registrar.

The names, designation and specimen signatures and any changes thereto shall be communicated to the bank in writing by the Chief Registrar.

Spoilt cheques shall be marked prominently with the stamp "cancelled", and fixed securely to the cheque-list used for controlling the cheques issued each day.

The Head of Finance shall be responsible for the safe custody of the cheques and counterfoils as evidence of payment.

The Chief Registrar shall, by the 30th September of each year, provide the National Treasury with an up-to-date list of all bank accounts held by, or for the purposes of, the Fund.

The Chief Registrar shall put in place proper processes and procedures, both electronic and manual, for the effective, efficient, economical and transparent use of the Fund's assets.

The Chief Registrar shall be responsible for the proper custody, care and use of inventories under the control of the Judiciary.

If the Chief Registrar is satisfied that the retention of any inventories is no longer in the public interest, the Chief Registrar may authorize disposal in accordance with the Public Procurement and Asset Disposal Act (Cap. 412C).

The Chief Registrar shall report annually to the Commission any removal and disposal from the store's record under subregulation (5).

The Chief Registrar, through the Head of Finance, shall maintain a register of all assets under his or her control or possession.

The register of assets shall record each asset, the terms on which it is held with reference to its acquisition, location and address, date and cost of acquisition, disposal or major changes in use and value and any other pertinent management details.

The Chief Registrar shall prepare financial statements for the Fund for each financial year in a form prescribed by the Public Sector Accounting Standards Board and shall ensure that the report contains information on the financial and non-financial performance of the Fund.

Not later than three months after the end of each financial year, the Chief Registrar shall submit the financial statements prepared under this regulation to the Auditor-General with a copy to the Commission.

The Chief Registrar shall disclose in the financial statements a list of special funds or state corporations and semi-autonomous government agencies funded from the Fund.

In carrying out their functions, internal auditors may, subject to the approval of the Audit Committee, enlist the services of professional experts on a need basis.

The Head of Internal Audit shall prepare and submit an annual internal audit work plan based on risk assessment of the Fund to the Chief Justice and Audit Committee by the 15^th February of each financial year.

The Audit Committee shall, if satisfied, approve the work plan and submit it to the Chief Registrar.

Once the work plan is approved, the Chief Registrar shall ensure that the budget to implement the plan is included in the Judiciary budget.

The findings and recommendations arising from each internal audit assignment on the Fund shall be promptly reported to the Chief Registrar and the Chief Justice.

The final internal audit report on each audit assignment, including the actions taken by the Chief Registrar shall be reported to the Chief Justice and the Audit Committee.

The Chief Registrar shall be responsible for the implementation of the recommendations made in the audit reports on the Fund.

The Chief Registrar shall, within fourteen days of receipt of the audit report on the Fund, develop the response and action plan which shall be submitted to the Chief Justice and the Audit Committee.

The response and action plan shall contain a summary of the findings and recommendations of the audit report, the proposed corrective action to be undertaken and the timelines within which to implement the report.

The Chief Justice and Audit Committee shall ensure that the response and action plan developed in subregulation (3) is implemented.

The Head of Internal Audit shall prepare and submit a quarterly internal audit report on the Fund to the Chief Justice, Chief Registrar and the Audit Committee within fourteen days of the end of the quarter.

The Head of Internal Audit shall prepare and submit an annual internal audit report on the Fund to the Chief Justice, Chief Registrar and the Audit Committee at the end of each financial year.