AnnualReport2015 2016

National Council for Law Reporting
2015/16
ANNUAL REPORT
Vision
“Accessible Public Legal Information towards an Enlightened Society”
Mission
“To Provide Universal Access to Public Legal Information by Monitoring and Reporting on
the Development of Jurisprudence for the Promotion of the Rule of Law”
Core values
The guiding principles in the operations of the Council are:
a. Integrity;
b. Accountability;
c. Reliability;
d. Professionalism
e. Innovation;
f. Citizen/ Customer Focus
Slogan
Where legal information is public knowledge
NATIONAL COUNCIL FOR LAW REPORTING
(KENYA LAW)
ANNUAL REPORT 2015-2016
LIST OF ABBREVIATIONS
AG Attorney General
CPA(K) Certified Public Accountant of Kenya
CSR Corporate Social Responsibility
DPP Director of Public Prosecutions
FLSTAP Financial and Legal Sector Technical Assistance Project
HELB Higher Education Loans Board
ICPAK Institute of Certified Public Accountants of Kenya
ICT Information communication and Technology department
IHRM Institute of Human Resources Management
JPIP Judiciary Performance Improvement Project
KCB OM Kenya Commercial Bank -Operations and maintenance account
KNEC Kenya National Examination Council
KSG Kenya School of Government
KSL Kenya School of Law
LLB Bachelor of Laws
LLM Master of Laws
MOU Memorandum of Understanding
MTEF Medium term expenditure framework
NHIF National Hospital Insurance fund
NSSF National Social Security Fund
NCLR National Council for Law Reporting
Ph.D Doctor of Philosophy
PMMU Performance Management and Measurement Understanding
QMS Quality Management Systems
RHC Registrar of the High Court
SCAC State Corporations Advisory Committee
SLDP Strategic Leadership Development Programme
SMCC Sales, Marketing and Customer Care Department
SQAPE Strategy Quality Assurance and Performance Evaluation
UoN University of Nairobi
WIBA Workmans Injury Benefit Act
WHT VAT With Holding Tax on vatable items
National Council for Law Reporting Annual Report 2015-2016
Table of Contents
1. Organizational profile............................................................................................................................ 1
Source of mandate:........................................................................................................................... 1
Mandate.............................................................................................................................................. 1
2. Statement from the Chairman............................................................................................................ 2
3. Letter from the Chief Executive Officer............................................................................................. 3
4. Members of the Council....................................................................................................................... 4
5. Kenya Law Management Team.......................................................................................................... 7
6. Statement of Council Members responsibilities...........................................................................10
7. Corporate governance statement....................................................................................................11
8. Performance review/operational highlights 2015 - 2016............................................................13
8.1 Provision of public legal information........................................................................................13
8.1.1. Publishing of the Kenya Law Reports and related publications.........................13
8.1.2. Adequate library resources for enhanced legal research....................................16
8.1.3. Preparation of an annual report on Kenya’s emerging jurisprudence...............17
8.1.4 Monitoring Law Reform issues emerging from the
Superior Courts of record.............................................................................................17
8.1.5. Establishment of strategic partnerships.................................................................17
8.2 Policy and legal framework........................................................................................................18
8.2.1 Development, review and implementation of departmental
procedures and policies....................................................................................................18
8.2.2. Enhancing good corporate governance..................................................................18
8.2.3. Operationalization of the internal audit department.............................................18
8.2.4 Development of the Service Charter........................................................................20
8.2.5 Development of Service Level Agreements.............................................................20
8.2.6 Project Management....................................................................................................20
8.2.7 Development of 2014/2015 Annual Reports..........................................................22
8.2.8 Implementation of Organizational Performance Management..........................22
8.2.9 Development and Implementation of Quality Management System.................22
8.2.10 Legal Services.............................................................................................................23
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8.3 Institutional development...........................................................................................................23

8.3.1. Strengthening Kenya Law’s ICT capacity................................................................23
8.3.2. Implementation of the organisational structure....................................................24
8.3.3. Human resource compensation, welfare and benefits........................................25
8.3.4. Organizational learning, development and capacity building.............................25
8.4 Branding, visibility and corporate image............................................................................28
8.4.1. Marketing events..........................................................................................................28
8.4.2. Distribution of free legal print publications.............................................................31
8.5 Sales report for Financial Year 2015/2016........................................................................32
9. Audited financial statements for the year ended June 2016......................................................33
10. Challenges and risks in the Financial Year 2015 - 2016..............................................................60
11. Organisational outlook for the Financial Year 2016 - 2017.........................................................61
11.1 PROVISION OF LEGAL INFORMATION......................................................................61
11.2 Policy and Legal Framework........................................................................................62
11.3 Institutional Development............................................................................................62
11.4 Branding , Visibility and Corporate Image.................................................................64
12. Corporate Social Responsibility........................................................................................................65
12.1 Kenya Law visits the Thogoto home for the elderly.........................................................65
12.2 The Beyond Zero Marathon activity held on March 6th, 2016........................................68
12.3 Kenya law’s corporate social responsibility at Mbagathi Hospital...............................69
12.4 The 13th Edition of the Standard Chartered Nairobi Marathon......................................71
13. Kenya Law staff 2015 - 2016.............................................................................................................72
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1. Organizational profile
Organization: The National Council for Law Reporting (Kenya Law)
Organization type: Semi - Autonomous Government Agency (SAGA) - State
Corporation
Parent Act: The National Council for Law Reporting Act, Act No. 11 of 1994.
Parent Ministry: The Judiciary
State Corporation Ranking and Classification: Service State Corporation, PC3C
Organizational Structure: Council Members with Secretariat managed by a Chief
Executive Officer/Editor
Flagship Brand Name: Kenya Law
Address of principal office and contacts:
ACK Garden Annex, 1st Ngong Avenue, Off Ngong Road
P.O. Box 10443-00100,
Tel: +254 20 271 2767, 20 271 9231, 2011614
Mobile: +254 718 799 464, 736 863 309
Fax (+254 020) 2712 694
Nairobi – Kenya
Email: info@kenyalaw.org.
Facebook: Kenya Law
Youtube: www.youtube.com/kenyalaw
Twitter: @mykenyalaw
Website: www.kenyalaw.org
Mandate and Functions
Source of Mandate:
a. National Council for Law Reporting Act No 11 of 1994, section 3
b. Legal Notice No. 29 of 2009
Mandate
a. To publish the Kenya Law Reports and related publications;
b. To revise, consolidate and publish the Laws of Kenya;
c. To perform such other functions as may be conferred by statute.
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2. Statement from the Chairman
T
he National Council for Law Reporting plays a critical role in the judicial process,
as it is the institution, which acts as the repository of all the jurisprudence that is
generated by the courts of the Republic of Kenya.
This annual report relates to the financial year 2015/2016 when my predecessor Hon.
Dr. Willy Mutunga SC, was the Chair of the National Council for Law Reporting. The Judiciary
has since undergone a successful transitional process and I succeeded Dr Mutunga as the
chair of the Council on 27th October 2016. I am in this respect ‘holding brief’ in reporting the
successes and developments in the National Council for Law reporting in the FY 2015/2016.
This is the fourth year of the implementation of Kenya Law’s Strategic Plan, which set forth,
ambitious and far reaching targets for the organization. I am pleased to report that most of
these goals have been met and in some cases surpassed.
The financial year 2015/2016 offered us an opportunity to strengthen our internal processes
as part of the wider improvements that we have been undertaking. In this regard the
Council for Law Reporting adopted a revised and updated board charter, which will guide its
operations in accordance with the standards that have been set by Mwongozo the corporate
governance standards for state corporations.
We have also enhanced and improved the internal audit oversight function with the objective
of providing independent oversight of Kenya Law’s financial reporting and internal control
systems: ensuring checks and balances so as to guarantee appropriate remedial action is
always taken in time thus enhancing the quality, integrity and reliability of the organization’s
financial reporting and internal controls.
Kenya Law aims to make public legal information accessible so as to promote the rule of
law. We are happy that in this financial year we were able to receive additional funding from
the World Bank under the Judiciary Performance Improvement Project (JPIP) to undertake
a programme, which we have named “Know your Law” whose objectives are to simplify the
text of statutes; translate them into Kiswahili and sensitize the public so that they may be
empowered to continue engaging the various governance structures of the country.
Kenya Law has made major strides in positioning itself in the global front as a premier law
reporting and research institute. In this regard we continue to offer mentorship and training to
other legal information institutes in the continent. We were privileged to host eight countries
from eastern Africa at a workshop in Nairobi where we discussed ‘ the role of free access to
law in deepening democracy and the rule of law.
On the overall, Kenya Law has made some tremendous gains in the period under review and
as we draw closer to the end of our strategic plan period, we are relooking at our activities
and priorities and already strategizing for the next planning period.
I would like to thank the Council and the management at Kenya Law for their contribution
towards making this organization a proactive, dynamic and successful state corporation.
Hon. David Kenani Maraga, EGH

Chief Justice & President of the Supreme Court
Chairman, National Council for Law Reporting
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3. CEO STATEMENT
Annual Report/ and Financial Statements
T
he Financial Year 2015/2016 was a transitional year at the Board of Kenya Law
as the then Chairperson, Hon Dr Willy Mutunga, retired from the position of Chair
in June 2016. We now have a new Chair, Hon Justice David K. Maraga, EGH, Chief
Justice and President, Supreme Court of Kenya. In his inaugural speech the Hon
Chief Justice Maraga promised to focus on the improvement of service delivery in the justice
sector by enhancing access to justice for all while improving performance and accountability
within the Judiciary. These are values, which underpin Kenya Law’s ethos.
Kenya Law has continued to discharge its mandate of tracking Kenya’s jurisprudence and
this has seen more than 10,000 judicial decisions collected and disseminated through our
website www.kenyalaw.org We have also ensured that the Laws of Kenya database, which
contains both national and county legislation, is up dated and current as it is the reference
point for Kenyans on the legal regime of Kenya. These activities were made possible by the
government grants of 255 million that we received in the financial year. This amount was 4
million less than what we received in the previous year but we were able to supplement this
using various donor-supported initiatives.
Though we fell short of the sales target for the year we were able to double our sales income
as compared to the previous financial year as there was an increase of 45% in the overall
sales figures. We purpose to improve our A in A collections in the coming year by exploring
other innovative and effective ways in which we can ensure the sale of our publications and
other online services.
We recognize that Kenya Law employees are the its most important resource and we therefore
spent 11% more on employee costs in the year as we effected promotions for 67% of the
staff members. These, together with continued improvements in the work environment are
meant to enhance productivity and efficiency within the organization.
In addition to this we also commenced the re-engineering of our workflow processes so as
to ensure that our processes and systems compliment the objectives we have set. Kenya
Law therefore committed to undertake the development of a Quality Management System
(QMS) and it is hoped that at the end of the process Kenya Law will be certified as being ISO
9001:2015 compliant.
This year also marked the beginning of the implementation of the Performance Management
and Measurement Understanding (PMMU) framework with the Judiciary. This framework
was signed against the objectives specified in our Strategic Plan i.e. to enhance the
modalities of generating and disseminating public legal information; to review and develop
appropriate policies and guidelines and legislation for achieving institutional mandates; to
enhance the capacity of the institution to discharge its mandate through the provision and
management of human, infrastructure and ICT resources; and to create an institutional
brand that enhances the visibility of the products and services of the organization. In the
cycle that ended June 2016, Kenya Law was evaluated and achieved an aggregate score of
2.851, which constituted an overall achievement of Very Good. While we note that this was a
good performance, we continue to aim even higher. Our aspiration is to achieve an excellent
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to outstanding score in the provision of our services to out clients while achieving the same
score in our PMMU.
I would like to take this opportunity to appreciate the Council for their constant and timely
guidance and to thank all the staff at Kenya Law for their consistent hard work and dedication
that has led to the achievement of these results.
Long’et Terer,
Editor/CEO,
National Council for Law Reporting (Kenya Law)
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4. Members of the Council

Hon. Dr. Willy M. Mutunga
Chief Justice, President of the Supreme Court of Kenya,
Chairman of the National Council for Law reporting
Education
• Doctorate of Law – York University
• LLM - University of Dar Es Salaam
• LLB - University of Nairobi
• Diploma in Law - KSL
Experience
• Lecturer, University of Nairobi
• Special Envoy to the Maldives.
• member of the Justice Leadership Group
Hon. Prof. Githu Muigai

Attorney General State Law Office & Department of Justice
Education
• PHD - University of Nairobi
• LLM - Colombia University
Experience
• Lecturer - UoN
• Partner, Mohammed Muigai & Co. Advocates
Hon. Lady Justice Roselyne Nambuye

Judge of the Court of Appeal
Education
• LLM - University of Nairobi
Experience
• Judge in the High Court of Kenya
• Chairperson, Kenyan Women Judges Association
Hon. Lady Justice Lydia Achode

Judge of the High Court
Education
Experience
• Deputy Judge in Anticorruption and Economic crimes of High Court
• Judge of high court in 2011
• Registrar of High Court of Kenya
• Member of Judges and Magistrates Association
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Ms. Janet Kimeu

Advocate, Law society of Kenya
Education
• LLM - University of Nairobi
Experience
• Partner at J. M. Mutua & Co. advocate
• Member of The Law Society of Kenya
Mr. Michael Muchemi

Advocate, Law society of Kenya
Education
Experience
• Partner at Muchemi & Company Advocates
• Member of the Law Society of Kenya
Prof. Annie Patricia G. Kameri - Mbote

Dean, School of Law, University of Nairobi
Education
• Ph.D. Stanford University
• LLM: University of Warwick
• LLB: University of Nairobi
Experience
• Founding Research Director of IELRC and the Programme Director
for Africa
• Dean, School of Law - UoN
• Director of Research and Policy Outreach and Acting Executive
Director at the African Centre for Technology Studies, Nairobi
Ms. Christine Agimba

Deputy Solicitor General, State Law Office & Department of Justice
Education
• LLM - University of Warwick, England
Experience
• Project Manager- FLSTAP (World Bank funded project through
Ministry of Finance)
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Mrs Eva Kimeiywo (Representing Mr.Sylvester Migwi)

Senior Printer, Proof Reading Department, Government Press
Education
• Bachelor of Arts in Communication (Publishing)
• Diploma in Printing Technology
Experience
• Quality Management Representative
Mr.Long’et Terer
Chief Executive/Editor, National Council for Law Reporting
Education
• LLM: Durham University
• LLB Bangalore University
Experience
• Senior Assistant Editor, NCLR (Kenya Law)
• Senior State Counsel, Office of the Attorney General and
Department of Justice
• Legal Advisor, Ministry of Justice, National Cohesion and
Constitutional Affairs
• Legal Officer, Financial and Legal Sector Assistance Prjoect,
Ministry of Finance
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5. Kenya Law Management Team
Mr. Long’et Terer

CEO/Editor
• LLM, LLB, Diploma in Law - KSL, Corporate Law, Change Management and Senior Management
Certificate
Responsibilities
a. The Administration and management of NCLR;
b. Coordinating with the Council to define the strategic priorities of the Council in order to
secure the successful achievement of its mandate (vision/mission);
c. Support the operations and administration of the Council by advising and informing Council
members and supporting Council’s performance evaluation;
d. Overseeing the implementation of decisions and resolutions and managing the corporate
governance relationship between the members of staff and the members of the Council
Monica Mellan Achode

Ag.Deputy CEO/ Snr Assistant Editor
• LLB, LLM, Diploma in Law - KSL, SLDP- KSG
Responsibilities
a. To assist the Chief Executive/Editor in the development and implementation of the Council’s
Corporate Strategy.
b. To deputise the Chief Executive/Editor in exercising managerial oversight over three
core functions of the Council, namely, Law Reporting, Law Revision and Research and
Development.
c. To guide and work with the Departmental Managers in the implementation of the corporate
strategy
Mr. Cornelius Wekesa Lupao

Ag. Secretary
• LLB - UON, Diploma in Law- KSL, SLDP - KSG, Policy and legislative Drafting, Professional
Training Program in the art of Advanced Trial Advocacy Skills
Responsibilities
a. Guiding the Law Reporting department internalizing the Council’s values and Strategic Plan
and in the fulfilment of the Department’s responsibilities under the Plan;
b. Co-ordinating the implementation of the Law Reporting Policy and Procedures Manual;
c. Undertaking the revision, consolidation and updating of the Kenya Law reports and co-
ordinating the preparation of all related publications
d. Company Secretarial Duties
Janette Lunyolo Watila

Team Leader - Human Resource and Administration
• MSC in Human Resource Management, Bachelors in Business Administration (Management
Option), Certificate in Strategic Planning, Member of IHRM
Responsibilities
a. To ensure that the Council attracts and retains the optimum number of employees with the
required skills, expertise and competence
b. To guide and advise the CEO/Editor and other Managers to identify, train, mentor and groom
employees to progressively take up responsibilities;
c. To develop and implement a Human Resource Policies and Procedures Manual
d. To ensure compliance by the organization with the Constitution, all the laws, rules and
regulations governing employment and labour relations
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Ms. Linda Achieng Awour

Team Leader - Research and Development
• LLB, LLM- UON, Diploma in Law- KSL, SLDP
Responsibilities
a. Reviewing and analysing legislation and conceptualizing and implementing publication
schemes and information products that enhance public access to Legal Information
b. Setting and documenting the standards for and sharing of best practices in organizational
research and development and legal publishing in Kenya and beyond
c. Co-ordinating in the planning, management, co-ordination and controlling the affairs of the
Department;
d. Partnering with other departments, stakeholders, development partners and such other
entities for the effective carrying out of the Organizations mandate and for improved access.
Mr. Pascal Othieno Oluoch

Team Leader- Finance
• MBA (Strategic Management), BBM (Accounting), CPA(K)

Responsibilities
a. Preparation of budgets, budgetary implementation and control;
b. Project financial appraisal and management, Revenue and expenditure management;
Payroll management
c. Financial reporting and analysis
d. Collation of financial estimates and preparation of cash flow forecasts, aggregate
expenditure and variance analysis.
Ms.Wambui Kamau
Team Leader - Laws of Kenya
• LLB, Diploma in Law- KSL, Professional qualifications in Organisational Performance Index (OPI)
Responsibilities
a. Guiding the Laws of Kenya department internalizing the Council’s values and Strategic Plan
and in the fulfillment of the Department’s responsibilities under the Plan;
b. Co-ordinating the implementation of the Law Revision Policy and Procedures Manual;
c. Keeping the Law Revision Policy, manuals and workflow processes continuously under
review and updated;
d. Undertaking the revision, consolidation and updating of the Laws of Kenya and co-ordinating
the preparation of all related publications
Ms. Emily A. Nakhungu

Team Leader- Sales Marketing and Customer Care
• Bachelor of Arts in Communication and Media, Organizational Performance Index, Certificate in Customer
Service Excellence
Responsibilities
a. Be involved in development and implementation of the department’s strategies and initiatives in the
Council;
b. Be responsible for developing and implementing the Customer Care Plan which will meet the organizational
goal of expanding the Council’s customer base;
c. Work with the Sales support teams to achieve customer satisfaction, revenue generation, and long-term
sales and marketing goals in line with the Department and Council’s vision, mission and values;
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Mr. Martin L. O Andago

Team Leader - ICT
• BSC Business Information Systems, Linux system Essential Training, Oracle Workforce Development
Programme
Responsibilities
a. To support the organization in conceptualizing and application of creative, innovative, appropriate,
reliable and integrated technological solutions that enable the Council to efficiently and effectively fulfill
its mandate;
b. To support the organization in the application of world-class technology for law reporting, legal publishing,
legal research, law revision and knowledge;
c. To continuously transform and improve the operational efficiency of the Council by the application of
appropriate technologies;
Ms. Edna Kuria Muthaura

Team Leader - SQAPE
• LLB, MSc in Organisational Development, Diploma in Law- KSL, ISO Lead Auditor, Notary Public
Responsibilities
a. Lead and manage the corporate affairs function of the Council and act as the Company Secretary and
in-house legal counsel;
b. Formulate, document and implement good corporate governance practices;
c. Formulate and implement organizational risk management/business continuity management strategies
d. Spearhead Organisational Performance Management
e. Lead the development and implementation of Quality Management Systems (QMS)
Mr. Fredrick Buchanan O. Abea

Team Leader - Risk and Internal Audit
• BBM (Finance & Banking), CPA(K), Diploma in Accountancy-KNEC

Responsibilities
a. Performing audit procedures to verify that controls are operating.
b. Develop a flexible annual plan, using an appropriate risk based methodology and including any risks or
control concerns identified by Management, and submit the plan to the Audit Committee for review and
approval
c. Implement the approved audit plan including any special tasks and projects requested by the Audit
Committee, and Top Management
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6. Statement of Council Members

responsibilities
T
he National Council for Law Reporting Act; the Public Finance Management Act 2012
Section 89, and the State Corporations Act Cap 446 of the Laws of Kenya, require
the Council to prepare financial statements in respect of that institution, which give a
true and fair view of the state of affairs of the Council at the end of the financial year/period
and the operating results of the Council for that year/period. The Council Members are also
required to ensure that the Council keeps proper accounting records, which disclose with
reasonable accuracy the financial position of the Council. The Council Members are also
responsible for safeguarding the assets of the Council.
The Council Members are responsible for the preparation and presentation of the Council’s
financial statements, which give a true and fair view of the state of affairs of the Council for
and as at the end of the financial year (period) ended on June 30, 2015.
This responsibility includes:
i. Maintaining adequate financial management arrangements and ensuring that these
continue to be effective throughout the reporting period;
ii. Maintaining proper accounting records, which disclose with reasonable accuracy at
any time the financial position of the Council;
iii. Designing, implementing and maintaining internal controls relevant to the preparation
and fair presentation of the financial statements, and ensuring that they are free from
material misstatements, whether due to error or fraud;
iv. Safeguarding the assets of the Council;
v. Selecting and applying appropriate accounting policies; and
vi. Making accounting estimates that are reasonable in the circumstances.
The Council Members accept responsibility for the Council’s financial statements, which have
been prepared using appropriate accounting policies supported by reasonable and prudent
judgements and estimates, in conformity with International Public Sector Accounting
Standards (IPSAS), and in the manner required by the National Council for Law Reporting
Act, PFM Act and the State Corporations Act. The Council Members are of the opinion that
the Council’s financial statements give a true and fair view of the state of Council’s affairs
during the financial year ended June 30, 2015, and of the Council’s financial position as at
that date. The Council Members further confirm the completeness of the accounting records
maintained for the Council, which have been relied upon in the preparation of the Council’s
financial statements as well as the adequacy of the systems of internal financial control.
Nothing has come to the attention of the Council Members to indicate that the Council
will not remain a going concern for at least the next twelve months from the date of this
statement.
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7. Corporate Governance statement
T
he National Council for Law Reporting regards corporate governance as critical to
the success of the organization. Our approach to governance remains unchanged.
It begins with the recognition that governance is not simply a set of rules but the
framework supporting core values, which define what is and what is not acceptable. It is an
expression of the way we want to conduct ourselves which informs actions and decisions,
whether or not there is a specific rule for the situation, and which supports the culture and
behaviours that we wish to foster.
Through our corporate governance framework we have been able to ensure that commercial
and operational risks are identified and controlled; that we there are strategies and plans in
place to optimise value over an appropriate time period and that a proper system of checks
and balances is in place without inhibiting the efficient running of the organisation.
The operations of Kenya Law are therefore conducted in accordance with the best practices
anchored in principles of accountability and transparency as well as compliance with relevant
laws and regulations. In this context, the organization discharges its mandate based on
strong corporate governance principles through application of high and consistent ethical
standards.
The Council has defined the organization’s strategies, objectives and values and has put
in place procedures and practices that ensure effective control over strategic, financial,
operational and compliance issues. The Council and Management have been able to work
together to ensure that these sound corporate governance practices have been implemented
and that there is consistent evaluation to of these standards and other policies and procedures
for the benefit of the organization and its stakeholders. These good corporate governance
practices have ensured that there is an appropriate distribution of roles between the Council
and the management team and has also contributed towards reducing risk and ensuring
sustainable value creation.
The governance framework, the corporate culture and human relationships that underpin all
governance frameworks, are operating as expected. The roles and functions of the Chairman
and the Editor/CEO are distinct and their respective responsibilities clearly defined within the
organization. The Council comprises of ten (10) Council Members, nine (9) of whom are non-
executive members of the Council including the Chairman.
The Council has developed a Charter to guide its operations. It is intended to facilitate efficient
decision making of the Board in discharging its duties and responsibilities. The Council has
also set up the following Committees, which meet under well-defined terms of reference:
a. Audit Committee
b. Finance and General Purposes Committee
c. Technical Committee
d. Human Resources Committee
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8. Performance review/operational
highlights 2015-2016
I
n its strategic plan, Kenya Law identified four strategic thematic areas, which enable the
organisation to deliver more benefits to stakeholders and realize its msandate. The four
thematic areas are:
a. Provision of Public Legal Information
b. Policy and Legal Framework
c. Institutional Development
d. Branding, Visibility and Corporate Image
The following were the activities undertaken by the organisation to meet the implementation
of the four strategic areas:
8.1 PROVISION OF PUBLIC LEGAL INFORMATION
In the Financial Year 2015-2016, Kenya Law undertook the following activities to
ensure that there is provision of public legal information;
8.1.1 Publishing of the Kenya Law Reports and Related Publications
a. Publication of the Kenya Law Reports
The Kenya Law Reports are the flagship product of the organisation,
containing judgements, rulings and opinions of the superior Court of record.
The organisation printed the following law reports in the year under review:
• The Kenya Law Reports 2012 volumes 1, 2, and 3
• The Kenya Law Reports 2014 volume 1
• The Kenya Law Reports: Devolution Law Reports volume 1&2
b. Publications prepared and currently at procurement Stage
Kenya Law continues to prepare and finalize other law reports that are in the
production circle. The following have been finalized and the procurement
of printing services commenced in the year 2015/2016:
• The Kenya Law Reports 2014 Volumes 2, 3, and 4- This publication
has been completed and is at the procurement stage with the JPIP
project
• The Kenya Law Reports 1995, 1996, 1997 and 1998
• The Kenya Law Reports- Election Petitions Volume 6
c. Publications prepared up to manuscript stage
The following law reports were prepared in the FY 2015/2016 and first
manuscripts were being reviewed.
• The Supreme Court Case Digest volume 4
• The Kenya Law Reports 2015, Volumes 1, 2, 3, and 4.
d. Publication of other print publications
The organisation undertook the publication of other related legal materials
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as outlined below:
• The Supreme Court Case Digest volume 3
• The Bench Bulletin (issues 30-34)
• The Devolution Case Digest
e. Publication of the Grey Book and its Service Issues
During the Financial Year under review, the organisation published the Grey
book. This is a publication that consists of 15 of the most frequently used
Acts of Parliament. This publication is handy for both lawyers and judicial
officers.
The amendments and updates to the Grey Book were also finalized and
printed. These updates commonly referred to as Service Issues, will bring
the previous printed Grey Books (2012- 2014) up to date so that they are
revised up to the year 2016.
f. Publication of other print publications
Kenya Law published a pocket size publication for the Financial Reporting
centre, which was a booklet consisting of two statutes, namely, Proceeds
of Crime and Anti- Money Laundering Act, No. 9 of 2009 and Prevention of
Terrorism (No. 30 of 2012).
g. Online publication of the Laws of Kenya
Legislative supplements are published in the Kenya Gazette every Friday.
Kenya Law uploads this content on a daily basis on our portal, www.
kenyalaw.org. The Laws of Kenya tab on the portal covers a wide range of
services which include: National and County Legislation: both Substantive
and Subsidiary Legislation, Legal Notices, Recent Legislation, Amendment
Acts, East African Community Legislation and Treaties. This wide spectrum
was necessary so as to satisfy every need of the users visiting our portal.
i. County Laws
The organization has been collecting, consolidating and updating the
county legislations on the website. The County Legislation tab is one
of the drop- down menus on the Laws of Kenya database. To draw
attention and to enlighten users of the website, the Organisation created
a tab and populated it with devolution related statutes. This creates a
quick link to access these laws for ease of reference
ii. EAC Legislation
The Laws of Kenya department collects legislation from the East
African Community in collaboration with the State Department on East
African Affairs under the Ministry of East African Affairs, Commerce
and Tourism. This legislation is published on the Kenya Law website as
part of the Laws of Kenya online edition, which is an ongoing exercise
that involves tracking of legislative developments from the East African
Legislative Assembly (EALA), collection from the respective institutions
and finally online publication.
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iii. Treaties Database

Kenya Law developed a treaties database in 2011, which is an online
resource containing treaties, agreements, conventions and other
international instruments to which Kenya has taken any action in such
as ratification, accession and declaration. The main purpose of this
resource is to provide access to information to legal practitioners and
the public at large in compliance with articles 2 (5), 2(6) and 35 of the
Constitution of Kenya, 2010.
The department has uploaded a total of 500 major multilateral
instruments sourced from mainly the United Nations Treaties Repository
and African Union Treaties Database (including those that Kenya is not
a signatory to). This information is routinely updated to incorporate
new content as new treaties and agreements are continually deposited
with the Secretary-General of the United Nations and other regional
international organizations.
h. Online Publication of Judicial Decisions/Case Law
Kenya Law maintaines and continually updates it’s database with the
following judicial decisions from various courts:
i. Employment and Labour Relations
ii. Environment and Land
iii. Select Magistrates Courts Decisions
iv. Tribunal Decisions
v. Kadhi’s Court Decisions
vi. Cause List
i. Publication and distribution of pocket size Constitutions
In the spirit of enlightening citizens on the Constitution, Kenya Law
distributed the constitutions for free to the public, stakeholders, institutions
and walk in clients. The targeted areas included, general public, universities,
Government Agencies and the Security Department. This particular year,
Kenya Law identified the need to sensitize police officers to understand the
Law relating to their mandate of enforcement of the Law. The organization
in line with its mandate through the Laws of Kenya Department distributed
pocket size constitutions for free to various police stations. This exercise
was done in the month of June where a total of 20 police stations were
visited and constitutions distributed.
The second phase saw the distribution of constitutions to both primary
and secondary schools. A total of 127 primary schools and 142 secondary
schools received the books whereof a total of 20,550 constitutions were
distributed. Positive reviews were received from the schools which had
received the constitutions, in particular Lumi Secondary school in Chumvini
Taita Taveta County.
j. Re-development of the Case Law Database
Kenya Law in line with its policy to ensure that the public have access to
legal information, has revamped its Case Law Database. The database
contains judgments and rulings from the superior courts of record dating
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back from 1980 to date. Key changes include the following:

a. End-User Search – Having received feedback from our users with
regards to our online search engine, we have upgraded the search
engine in order to ensure that the results provided are precise and
relevant. The new search incorporates “Solr search”. Solr is highly
reliable, scalable and fault tolerant. It provides distributed indexing,
replication and load-balanced querying, automated failover and
recovery, centralized configuration and much more. Solr powers the
search and navigation features of many of the world’s largest internet
sites, including Google. We can guarantee our end users that the new
search will be user friendly and will assist them a great deal as they
search for precedents and other related materials.
b. Seamless Workflow – Kenya Law reviewed the Law Reporting workflow
to ensure that all internal processes are captured within the system.
This will ensure that uploading, inventorizing, anonymization, reporting,
formatting, proof-reading and final approval is carried out in the system
thus reducing the turn-around time between receiving, uploading and
availing judicial decisions to members of the public.
Kenya Law is currently testing the changes to the system in-house before
rolling out the same in July 2016.
8.1.2 Adequate Library Resources for Enhanced Legal Research
During the 2015/2016 Financial Year, the organisation ensured the provision of
adequate library resources for enhanced legal research through:
a. Publication of the Kenya Law Review Journal
The Kenya Law Review Journal is a publication that provides a forum for the
scholarly analysis of Kenyan law and interdisciplinary academic research
on the law. The focus of the Journal is on studies of the legal system and
analyses of contemporary legal issues with particular emphasis on every
article making a substantive contribution to understanding some aspect of
the country’s legal system.
The organisation published the Kenya Law Review Journal Vol. 5 [No1, May
2016] in July. The publication featured articles from both the Bar and the
Bench. The current edition contained articles on the Analysis of the 2015
Kenya’s Protection from Domestic Violence Act (PDVA). From the bench
there was an article on an insider’s perspective of setting the ultimate court
in the land (the Supreme Court) and the important role that judges have
to play in realizing the States’ responsibility to eliminate violence against
women.
b. Digitization of Public Legal Information
Kenya Law seeks to enrich the Kenya Law library by providing public legal
information in a digital format. Through the research and development
department, Kenya Law seeks to improve and develop Kenya Law’s library
collection of print and electronic legal resources utilized by the various
departments in meeting their objectives. Based on this, the organisation
carried out the following:
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i. Acquired and kept up to date all the relevant public legal information
including the Kenya Gazette, Legal Notices, Acts of Parliament, Bills and
Hansards.
ii. Acquired and uploaded 54 Reports of Commissions of Inquiry from
1924 - 2015 on the KL website
8.1.3 Preparation of an Annual Report on Kenya’s Emerging Jurisprudence
Over the past year, the courts delivered notable decisions forming a wealth
of progressive jurisprudence informed by the Constitution of Kenya, 2010,
and the Judiciary Transformation Framework. The organisation prepared a
compilation of emerging jurisprudence from the courts in 2015. The brief was
published within the State of the Judiciary Address (SOJAR) for the year 2015.
8.1.4 Monitoring Law Reform issues emerging from the Superior Courts of record
Kenya Law submits cases calling for reform in the law to the Attorney General
and the Kenya Law Reform Commission so as to drive the legal reform process.
Kenya Law contributes to legal and administrative reforms by tracking and
reporting judicial opinions containing pertinent pronouncements on legal
and administrative reforms. The organisation prepared a compilation of law
reform issues raised by the courts in the judgments for each quarter of the
year and forwarded the same to the Attorney General’s office and the Kenya
Law Reform Commission.
8.1.5 Establishment of Strategic Partnerships
The organisation continues to follow up on potential and existing
partnerships with other organizations to facilitate the execution of the
organizational mandate. The partnerships have been articulated through
MoU’s developed by the organization. MoU’s have been entered into with
several organizations including the University of Nairobi, School of Law, the
Kenyatta University School of Law, Kenya Revenue Authority among others.
a. All Kenyan Moot Court Competition
Kenya Law partnered with Kenyatta University to realize the 4th All Kenyan
Moot Court Competition (AKMCC) held at the Kenyatta University new
moot court facility on 26th and 27th February 2016. Kenya Law appointed
three legal experts to be the lead judges for the oral presentations and to
assist in the review and marking of the research papers. The organization
also offered complimentary legal publications to aid the students in their
research.
b. Kenya Law/ Finance Reporting Centre (FRC) Partnership
Kenya Law partnered with the Finance Reporting Centre and compiled the
following acts into a pocket size booklet.
i. The Proceeds of Crime and Anti-Money Laundering Act No. 9 of 2009
ii. The Proceeds of Crime and Anti-Money Laundering Act, No. 9 of 2009
(Revised Edition 2012)
iii. The Prevention of Terrorism Act 2012
iv. The Prevention of Terrorism Regulations 2013
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v. The Proceeds of Crime and Anti-Money Laundering Regulation 2012

The Financial Reporting Centre (FRC) is a Kenya Government institution
with the principal objective of assisting in the identification of the proceeds
of crime and the combating of money laundering. The 2000 copies have
already been delivered.
8.2 POLICY AND LEGAL FRAMEWORK
In the Financial Year 2015/ 2016 year, Kenya Law undertook the following activities to
establish a robust facilitative policy and legal framework for the National Council for
Law Reporting:
8.2.1 Development, Review and Implementation of Departmental Procedures and
Policies
In the year under review, Kenya Law reviewed and implemented the following
in-house policies and procedures
a. Human Resource policies and Procedures Manual
b. The Job Manuals (entails development of all job descriptions and
specifications for all positions)
8.2.2 Enhancing Good Corporate Governance
8.2.2.1 Corporate Governance
a. Training:
The organisation facilitated for Council Members to attend the State
Corporations Advisory Committee (SCAC) induction training for State
Corporations held from 29th - 31st October 2015.
b. Development of Council Charter
The organisation developed the Draft Council Charter and the Council
approved the Charter for ascription by Council Members in November
2015.
8.2.3 Operationalization of the Internal Audit Department
The Internal Audit department was operationalized on 4th January, 2016 when
the Internal Auditor officially took up the internal audit role in the organization
and helped to set up the Department. Under the new department, the following
was realised:
a. Development of the Internal Audit Charter
The organisation developed the Internal Audit Charter which was
approved by the Audit Committee on 10th March, 2016 to guide the
internal audit function in the organization. The charter describes the
purpose, scope, authority and responsibility of the department within
the organization and is a living document which establishes and
formalizes the department within the organization.
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b. Development of the Internal Audit Plan

The Internal Audit plan for 2015/2016 financial was developed and
implemented during the year. This is an annual work plan that describes
the internal audit activities for the year under review. The plan was
approved by the Audit Committee and is reviewed annually by the
Committee before approval for implementation by the department.
c. System Audit Reviews
The organisation, through the internal audit department conducted
preliminary risk assessment of the financial systems and procedures
of the organization and issued a report on the same to management.
The Department also conducted systems audit reviews in various
departments and issued reports to management as per the internal
audit plan.
d. Financial Audit Review
The organisation continuously carries out post audit review of the
financial transactions through examination and verification of payments
made by the organization. The review includes payroll transactions for
salary processing and disbursement of payments to employees and
other statutory agencies.
e. Internal Control
Kenya Law Council has a collective responsibility for establishing
appropriate systems of internal control and for reviewing their
effectiveness. The system of internal control in place has defined
procedures with operational and financial controls to ensure that assets
are safeguarded, transactions authorized and recorded properly, and
that any errors or irregularities are either prevented or detected within a
reasonable period of time.
f. Internal Assurance
During the year, internal assurance was carried out by the organisation,
through the Internal Audit Department which reports directly to the
Audit & Risk Management Committee. The Department reported to
the committee twice in the year under review and provided information
that Kenya Law’s operating standards, policies, procedures, laws and
regulations as set out by the Council are being complied with. The
Council recognizes the fact that any system of internal control can
only provide reasonable and not absolute assurance against material
misstatement.
g. Organizational Risk Management
Kenya Law’s Council Charter established the Audit and Risk Management
Committee to provide oversight on the organization’s risk management
framework. Its main objective is to provide independent oversight of
Kenya Law’s financial reporting and internal control systems, ensure
checks and balances and recommend appropriate remedial action
regularly to ensure quality, integrity and reliability of the organization’s
financial reporting and internal controls .
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8.2.4 Development of the Service Charter

The organisation spearheaded the development of the Kenya Law Service
Delivery Charter. The Service Delivery Charter is a living document that outlines
Kenya Law’s commitment to its stakeholders in terms of service delivery. The
Charter was developed to:
a. Provides an overview statement of the organization’s business that
describes its activities.
b. Highlights the goals as far as customer service
c. Highlights the customer’s rights as they pertain to Kenya Law.
d. Details what the organization will do to ensure it will meet the
customer service goals and observe customer’s rights.
The Service Charter was printed and received by the organisation. Training
on the Service Charter will be undertaken in the next financial year, even as a
review of the document is undertaken to align it with the Quality Management
System being implemented.
8.2.5 Development of Service Level Agreements
The organisation commenced the development of departmental service level
agreements (SLA’s) between Kenya Law departments. The SLA’s allow for the
mapping of each department’s processes and the inclusion of timelines for
each process and identification of responsible officers for each process. The
SLA’s will also allow for the mapping process linkages between departments to
enhance timeliness and reduce inefficiencies within the linkages.
Training on the Service Level Agreements is expected to be undertaken in the
next financial year (2016/2017), even as review of the documents are undertaken
to align them with the Quality Management System being implemented.
8.2.6 Project Management
a. Implementation of the JPIP project
The organisation continued to ensure the implementation of the JPIP
project, by actively ensuring that the activities under the work plan were
executed. Under the year in review, the organisation ensured that:
i. Provision of ICT equipment – the organization received 15 desktops
and 30 laptops were received.
ii. Provision of office premises for Kenya Law - The project continues
to facilitate for the payment of Kenya Law’s lease for its office
premises in the financial year.
iii. Acquisition of motor vehicle – Kenya Law received a 4x4 motor
vehicle, which had been purchased through the project.
iv. Purchase of office furniture - The project facilitated the purchase of
ergonomic furniture for Kenya Law Board room and offices.
v. Training Needs Analysis - This consultancy has been awarded to the
successful consultant. The consultancy is ongoing
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The following activities under JPIP are ongoing and shall be completed in the next financial year:
NO ACTIVITY STATUS REMARKS

Provision of office premises for Kenya Law Ongoing Ongoing
Premium case law database Procurement ongoing. Activity Ongoing

currently at Request for Proposal
stage.
Translation of Kenya Law site Procurement ongoing. Activity Ongoing
currently at Request for Proposal stage
Printing consultancy: Bid document developed and Ongoing
forwarded to WB for approval.
1. KLR 1997 - 2,000 copies
2. KLR 2013 Vol 1 – 2,000 copies
3. KLR 2013 Vol 2 – 2,000 copies
4. KLR 2013 Vol 3 – 2,000 copies
5. KLR 2014 Vol 2 – 2,000 copies
6. KLR 2014 Vol 3 – 2,000 copies
7. KLR 2014 Vol 4 – 2,000 copies
8. Traffic Act Booklets - 500,000 copies
9. Devolution laws -500,000 copies
10. Grey Books - 1,500 copies
11. Service Issues:
a. Public Finance - 1,000 sets
b. Commercial Volume - 1,000 sets
c. Land laws - 1,000 sets
d. Grey Book Service issues - 2,000
sets
County Legislation database consultancy Procurement ongoing. Expression Ongoing
of Interest (EOI) opened. Waiting for
issuance of Request for Proposals by
JPIP Secretariat.
b. Additional programs under the JPIP Project

The JPIP project underwent a restructuring from the financial year
2016/2017. Kenya Law requested for and received additional funding of
Three hundred and ten million Kenya Shillings (Kshs. 310,000,000) from the
World Bank to undertake activities that would positively impact the citizenry
and enhance their knowledge of the law. The activities will seek to enhance
the access to legal information in the following areas:
i. Constitution
ii. Devolution
iii. Land
iv. Traffic
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The approved activities in the revised JPIP work plans include:

a. Simplification and Translation of Identified Laws in the 4 thematic
areas
b. Development of informational booklets in the 4 thematic areas
c. Undertaking of 100 legal awareness clinics nationally to distribute
the booklets and ensure dissemination of the information
d. Develop and undertake a “Know Your Law” radio campaign nationally
on the 4 thematic areas
e. Undertake a consultancy to enhance the responsiveness of the
Kenya Law website.
f. Purchase of a Server
g. Development of an e-sentencing database.
These activities will be carried out concurrently with ongoing project
activities.
8.2.7 Development of 2014/2015 Annual Reports
The organisation developed the 2014/2015 Annual Report containing the
financial statements as audited by the Kenya National Audit Office (KENAO)
as well as departmental reports comprising of achievements in the year
under review, challenges experienced and projections for the next reporting
period. The Annual Report for the financial year 2014/2015 was printed and
disseminated as required by the NCLR Act.
8.2.8 Implementation of Organizational Performance Management
The Performance Management and Measurement Understanding (PMMU)
between Kenya Law and the Judiciary was developed and signed with the Chief
Justice on 15th April 2015. Implementation of PMMU targets was undertaken
throughout the year. The organisation developed quarterly reports against the
organization’s implementation, and forwarded the reports to the Performance
Monitoring Unit of the Judiciary. A draft PMMU was developed and Kenya Law
expects communication on the evaluation of the previous PMMU as well as
the negotiation of the next PMMU as per the calendar of the Judiciary.
8.2.9 Development and Implementation of Quality Management System
Kenya Law committed to undertake the development of a Quality Management
System within its Strategic Plan. The organisation developed the Terms of
Reference for a consultant to work with Kenya Law toward the implementation
of ISO 9001:2015 standards. The consultancy is expected to be completed in
the financial year 2016/2017 and will culminate in Kenya Law being certified as
being ISO 9001:2015 compliant organization.
In order to ensure that every member of staff is an active participant in the
development and implementation of the System, the department has facilitated
for the following activities in line with the Consultancy:
a. Training of Top Management
b. Training of Project Implementers
c. All Staff Awareness
d. Documentation and Procedure Writing
The exercise of putting in place a Quality Management System will serve as
a critical input into the revision and finalization of the organizational Service
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Delivery Charter as well as the organizational Service Level Agreements.

8.2.10 Legal Services
The organisation continues to develop and review organizational contracts,
agreements and MOU’s. In line with procurement proceedings, the organisation
develops contracts for the provision of goods and services to Kenya Law.
Kenya Law further maintains a schedule of active contracts for use by the
organization. Kenya Law continues to work with the external panel of Legal
service providers in dealing with any legal matter affecting the organization.
8.3 INSTITUTIONAL DEVELOPMENT
In the Financial Year 2015/2016, the organisation undertook the following activities
to strengthen the institutional capacities of the Kenya Law to enable it deliver its
institutional mandate.
8.3.1 Strengthening Kenya Law’s ICT capacity
a. Systems Development & Support
The organisation finalized the development of its Product Catalogue. This
product is expected to ensure that our customers can browse through our
products online and place an order for the same. This is intended to boost
sales.
Kenya Law also uploaded historical data onto the Cause List Archive module.
The module will contain legacy cause lists from the superior courts of record
and will be available for public consumption.
b. Setup & Installation of a Firewall
Kenya Law finalized the acquisition of a state of the art firewall. The firewall
has the following key features:
i. Integrated security management
It allows us to see and control threats, devices and users with a highly
intuitive graphical interface providing views, details and reports on our
network & security health.
ii. Intrusion prevention
This secures our network by inspecting packets traversing through the
gateway. It is a full-featured IPS, providing geo-protections and frequent,
automated threat definition updates.
iii. Identity awareness
Administrators get detailed visibility into the users, groups, applications,
machines and connection types on your network so they can assign
permissions to the right users and devices. The firewall makes it easy
and cost-effective to enforce security policy, giving granular permission
control over these entities; this results in superior protection across the
entire security gateway.
8.3.2 Implementation of the Organisational Structure
a. Recruitment
The organisation facilitated the recruitment of the Editor/ Chief Executive
Officer, a Senior Law Reporter to head the Laws of Kenya Department
and the Internal Auditor. To further bridge the human resource gaps due
shortage of staff, Kenya Law has engaged five employees on short term
23
contracts for the Sales Marketing and Communication and Law Reporting
Department. Kenya Law also provided pupillage and internship programs
with pupils attached to various departments.
b. Staff Progression
The organisation also facilitated Promotions of 49 members of staff as
follows:
Departmental Composition
Departments and Offices Total Number of Number of Staff being % of the respective % from the
Employees per De- promoted from the dept being promoted Department being
partment Department promoted
Research & Development 4 3 75.0% 4.11%
Laws of Kenya 14 12 85.7% 16.44%

Law Reporting 27 21 77.8% 28.77%
Finance 5 3 60.0% 4.11%
Marketing 2 1 50% 1.37%
Human Resources 9 5 55.6% 6.85%
ICT 6 4 66.7% 5.48%
Strategy 2 0 0.0% 0.00%
Internal Audit Office 1 0 0.0% 0.00%
CEO/Editor’s Office/ 3 0 0.00% 0.00%

DCEO/ Secretary
Total 73 49 100.00%
8.3.3 Human Resource Compensation, Welfare and Benefits

a. Welfare Programmes
The organisation coordinated and facilitated a responsive welfare and
benefit program. During the financial year 2015/2016 the following benefits
were procured:
i. Medical Group life
ii. Group Life Cover
iii. Group Accident Cover
iv. Last expense for next of Kin- under the welfare scheme
b. Audits and Work Place Compliance
The organisation conducted the following Audits in the FY 2015/2016
i. Job Evaluation
Kenya Law, with advice and guidance from the Salaries and Remuneration
Commission, commenced the exercise of job evaluation. This entailed
24
providing a full description of every job within the organisational structure

and thereafter determining its worth within the organisation. This process
is ongoing.
Summary of objectives
The objective of the job evaluation process was:
• To provide a rational basis for equitable remuneration (pay and benefits)
• To determine the ‘intrinsic’ worth of jobs
• To determine relative complexities of different jobs
• To determine a rational job structure within an organization in this case the
public sector
• To enable consistent decision-making regarding grading and rates of pay
ii. Health and Safety Audit
The organisation undertook a health and safety audit in compliance with the
Occupational Safety and Health Act (No 15 of 2007). This audit was conducted
through the organisations occupational safety and health committee with
assistance from St Johns Kenya. The audit determined that the council was
80 % in compliance with Health and Safety requirements.
c. Employee Engagement
In the year under review, the organisation facilitated employee engagement
through a number of wellness activities, and through the enhancement of work
life balance privileges. Some of these activities included:
i. Monthly staff meetings
ii. Facilitation of talks from various guests on various life issues such as
health, retirement plans and drug and alcohol abuse etc
iii. Welfare visits to individual members
iv. Annual staff retreats
v. Annual staff conferences
vi. Corporate Social Responsibility programmes
d. Organizational Learning, Development and Capacity Building
Training presents a prime opportunity to expand the knowledge base of all
employees and as such the following activities were undertaking.
i. Training Needs Analysis: The negotiation and award of the tender to the
consultants to carry out the training needs analysis
ii. Training & Development/Conferences: During the year under review,
various training programmes were undertaken, for all staff members. All
72 members of staff underwent at least one training each. . The trainings
were undertaken at a total cost of Ksh. 7,291,862 of the organisation’s
budget. The following are the training programmes undertaken:
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NO. TRAINING/CONFERENCE/SEMINAR DATES
1. In - House Refresher Training internal Law Reporting Processes 19th February, 2016
2. Law Via Internet Conference 9th to 11th November, 2015
3. Corporate Governance Seminar 17th to 18th September, 2015
4. Training on Corporate Governance (Mwongozo) 28th and 29th October, 2015
5. Workshop on Database Development 9th and 10th September, 2015
6. Safety and Health Sensitization 11th March, 2016
7. Strategic Leadership Development Program (SLDP) 21st March, 2016 to 29th April, 2016
25th January, 2016 to 4th March, 2016
at the KSG Nairobi
8. Workshop on a technical review of the draft policy on a whistle-blower protection 27th to 30th October, 2015
and policy law
9. Alternative Dispute Resolution Seminar 15th April, 2016
10. XML Mark Up Training 24th June,2016 to 6th July, 2016
11. Senior Management Course 30th May, 2016 to 24th June, 2016
12. Workshop on Lessons Learnt During The Preparation of Financial Statements For 18th to 22nd January, 2016 at the
Financial Year 2014/2015
13. Annual 32nd ICPAK Seminar 17th to 20th May, 2016 at
14. Workshop on the Public Procurement and Assets Disposal Act, 2015. 26th February, 2016
15. Payroll Management and Administration Training 16th to 20th May, 2016
16. Competency Based Talent Management Workshop 16th to 18th March, 2016 at
17. Annual IHRM Conference 14th to 16th October, 2015
18. HR Congress 11th to 13th May, 2016

19. Drivers Refresher Course 20th June, 2016 to 1st July, 2016
20. Refresher Course for Drivers 23rd May, 2016 to 3rd June, 2016
21. The ICS Breakfast Forum on Transforming Customer Experience Through Voice of 17th February, 2016
The Customer Initiatives
22. ICT Connect Summit Conference 20th to 23rd March, 2016
23. WS02 ESB Training for Developers 7th to 11th March, 2016
24. Comp TIA N+ 23rd to 30th May, 2016
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LOCATION FACILITATOR/ORGANIZER NUMBER OF

PEOPLE TRAINED
In House Training Law Reporting Department 15
Sydney,Australia Australasian Legal Information Institute (AusL II) 2
Kigali, Rwanda Institutional Consultants Limited (ICL) 1
Mombasa State Corporations Advisory Committee (SCAC) 2
Naivasha Public interest litigation network (PIL Network) 2
In House Training St. John’s Ambulance 72
Nairobi Kenya School of Government 4
Machakos County Transparency International (TI) 3
Nairobi Law Society of Kenya 1
In House By an External Consultant 14
KSG, Nairobi KSG, Nairobi 1
KSG,Nairobi The National Treasury 2
Mombasa ICPAK 1
Nairobi Kenya Institute of Supplies Management (KISM) 1
Mombasa Kenya Institute of Management (KIM) 2
Naivasha Institute of Human Resources Management (IHRM) 1
Nairobi Institute of Human Resources Management (IHRM) 2
Mombasa Institute of Human Resources Management (IHRM) 1

, Nairobi Kenya Institute of Building and Highways Technology (KIBHT) 1
Nairobi Kenya Institute of Building and Highways Technology (KIBHT) 1
Nairobi The Institute of Customer Service of Kenya (ICS) 1
Nairobi ICT Authority of Kenya 2
Amsterdam, Netherlands Yenlo Netherlands 1
Techno Brain – Eco Bank Towers, Nairobi Techno Brain 1
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8.4 BRANDING, VISIBILITY AND CORPORATE IMAGE

Through the approved annual work plan for Financial Year 2015/2016, the organisation
effectively integrated and coordinated various marketing initiatives in order to elevate
the Kenya Law brand and to promote the sales of the Council’s products. The following
initiatives were taken as part of the implementation of the Annual Plan:
8.4.1 Marketing Events
Kenya Law participated in twenty (25) legal conferences and exhibitions in
Financial Year 2015/2016. The events created a good avenue for marketing
Kenya Law as the official Law Reporter in Kenya and as a focal institution in
Law reporting in Africa. The events included:
a. Open Law East African Workshop
Kenya Law in partnership with African Legal Information Institutes hosted
the premier Open Law East African Workshop on October 12th 2015 in Nairobi.
The workshop was themed “The Role of Free Access to Law in deepening
democracy and the Rule of Law” and brought together representatives from
Kenya, Uganda, Tanzania, Zambia, Sudan, Malawi, Seychelles, Ethiopia and
South Africa.
Deliberations at the Conference focused on identifying ways to build,
consolidate and strengthen partnerships that would facilitate sustainable
free access to law services in Africa, support governments in facilitating
access and building bridges between the open data movement and free
access to law community.
Delegates pose for a photo at the Open Law Eastern Africa Workshop held at the Olesereni hotel, Nairobi in October 12, 2015.
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b. LSK Legal Awareness Week

Kenya Law took part in the LSK Legal Awareness week that took place in September
2015 at the Milimani Commercial Court. Members of the public were able to peruse
through the publications and got a better chance to see how various cases touching
on different issues were decided in the three highest courts.
Kenya Law Marketing Assistant Ms. Carolyne Wairimu (left) attends to students of Premier Academy at the Kenya Law stand during the LSK Annual Legal
awareness week held at the Milimani Commercial Courts on 28th Sept. 2015
c. Nairobi International Trade Fair

Kenya Law joined over 500 local and international exhibitors at the 13th edition of
the Nairobi International Trade Fair (NTIF) held at the Jamuhuri grounds from 28th
September to 4th October 2015.The public got a chance to learn more about the role of
Kenya Law as the official Law Reporter in Kenya, the various aspects of law reporting,
law revision and law compilation. On display were the Kenya Law Reports from 1976
to the year 2011, Election petition volumes, the Laws of Kenya Grey book, Kenya Law
Specialized publications and the Kenya Law App.
29
Kenya Law members of staff Lisper Njeru and Joseph Asige (Right) attend to visitors at the Kenya Law exhibition tent
during the Nairobi International Trade Fair held at the Jamuhuri park grounds from 28th Sept to 4th Oct 2015
d. Judges Association General Conference and Stakeholders Forum

Kenya Law displayed its products at the Kenya Magistrates and Judges Annual General
Conference that was held on 5th November 2015 at Panari Hotel. The conference
created a good avenue for marketing Kenya Law products and services to the judges
and magistrate.
e. University of Nairobi Annual Research Fair
Kenya Law exhibited at the Annual legal research fair hosted by the University Of
Nairobi school of Law on Thursday 5th November. The research fair is an annual event
where exceptional students present their research projects.
f. Mentoring the Versatile lawyer Forum
Kenya Law exhibited at the Mentoring the Versatile lawyer Forum’ held on 11th February
2016 at Jomo Kenyatta University of Science and Technology (JKUAT) School of Law
in Karen. The aim of the forum was to mentor the upcoming law students and giving
them guidance on how the legal profession works. Ms. Monica Achode, the Acting
Deputy CEO represented the Kenya Law management in this forum.
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g. Kenya Law at the Annual Devolution Conference

Kenya Law showcased at the 3rd Annual devolution conference held at the
Meru National Polytechnic, Meru County from 19th to 23rd April 2016. Kenya
Law’s participation at the conference was key as it was an opportunity to
remind the County heads about the importance of submitting their county
legislations to Kenya Law for publishing and dissemination. Kenya Law has
developed a dedicated database for hosting laws passed by the County
Assemblies.
h. Law Society of Kenya (LSK) Events
Through the Kenya Law/ LSK partnership, Kenya Law showcased in nineteen
LSK organized events which created a good avenue for marketing Kenya
Law products, they include: LSK Annual Conference, LSK Legal Aid week,
LSK AGM, LSK CLEs in Nairobi(3),Bungoma, Nakuru, Migori, Meru, Nyeri,
Mombasa, Malindi, Thika, Meru, Machakos.
8.4.2 Distribution of free legal print publications
a. Pocket size Constitutions
In the year under review, Kenya Law distributed over 70,000 copies of the
pocket size constitution as part of its corporate social responsibility. This
initiative was enabled by the Judicial Performance Improvement Project,- a
World Bank funded project. The booklets were distributed to primary and
Secondary schools, Universities, police stations, various legal conferences,
civil societies and the general public across Kenya.
b. Bench Bulletins
The Bench Bulletin is a quarterly Kenya Law magazine containing recent
developments in law, particularly case law, new legislation in the form of
Acts of Parliament, rules and regulations, pending legislation contained
in Bills tabled before Parliament and selected Legal Notices and Gazette
Notices. In the year 2015/2016, a total of 2,500 copies of the bench bulletin
were distributed to various Kenya Law stakeholders.
31
8.5 SALES REPORT FOR FINANCIAL YEAR 2015/2016

The total sales for Financial Year 2015/2016 was Kshs. 10,086,450.00. There was an
increase of Kshs 3,315,946.00 from the previous year which recorded total sales of
Ksh.6, 770,504.00.
The table below shows the The The Table below shows the monthly sales figures
MONTH TOTAL (KSHS)
July - 2015 1,414,800.00
August - 2015 242,900.00
September - 2015 747,900.00
October - 2015 533,100.00
November - 2015 516,200.00
December - 2015 360,000.00
January - 2016 416,200.00
February - 2016 1,052,000.00
March - 2016 981,750.00
April - 2016 253,100.00
May - 2016 593,800.00
June - 2016 2,974,700.00
TOTAL 10,086,450.00
32
9. Audited Financial Statements for

the year ended June 2016
REPORT OF THE COUNCIL MEMBERS
The Council Members submit their report together with the audited financial statements for
the year ended June 30, 2016 which show the state of NCLR affairs.
Principal activities
The principal activities of NCLR continue to be:
i) To publish the official reports of the judicial opinions of the superior courts of Kenya.
The Council is the designated publisher of the Kenya Law Reports, which are the
official law reports of the Republic of Kenya.
ii) To revise, consolidate and publish the Laws of Kenya, through Legal Notice No. 29 of
2009, through which the Attorney General has delegated to the Council the powers of
law revision conferred by sections 7 and 8 of the Revision of Laws Act.
iii) To publish such other related publications as it deems necessary. On the Council’s
website - www.kenyalaw.org- you will find Case Law, the Laws of Kenya, the
Parliamentary Hansards, the Kenya Gazette, and the Daily Cause List from various
courts, Legal Notices and other publications.
Results
The results of the National Council for Law reporting for the year ended June 30, 2016 are
set out on page 1 below.
Council Members
The members of the Council who served during the reporting period are shown on page vi in
accordance with the NCLR Act No. 11 of 1994.
Auditors
The Auditor General is responsible for the statutory audit of NCLR in accordance with the
Public Audit Act 2015.
By Order of the Council
Council Secretary
Nairobi
Date: 30th December, 2016
33
STATEMENT OF COUNCIL MEMBERS RESPONSIBILITIES

Section 89 of the Public Finance Management Act, 2012 and The State Corporations Act
Cap 446 of laws of Kenya, require the Council to prepare financial statements in respect of
National Council for Law Reporting, which give a true and fair view of the state of affairs of
the Council at the end of the financial year and the operating results of the Council for that
year.
The Council Members are also required to ensure that the Council keeps proper accounting
records which disclose with reasonable accuracy the financial position of the Council. The
Council members are also responsible for safeguarding the assets of the Council.
Further, the Council Members are responsible for the preparation and presentation of the
Council’s financial statements, which give a true and fair view of the state of affairs of the
Council for and as at the end of the financial year ended on June 30, 2016.
This responsibility includes:
i. Maintaining adequate financial management arrangements and ensuring that these
continue to be effective throughout the reporting period;
ii. Maintaining proper accounting records, which disclose with reasonable accuracy at any
time the financial position of the Council;
iii. Designing, implementing and maintaining internal controls relevant to the preparation and
fair presentation of the financial statements, and ensuring that they are free from material
misstatements, whether due to error or fraud;
iv. Safeguarding the assets of the Council; v) Selecting and applying appropriate accounting
policies; and
v. Making accounting estimates that are reasonable in the circumstances.
The Council members accept responsibility for the Council’s financial statements, which
have been prepared using appropriate accounting policies supported by reasonable and
prudent judgements and estimates, in conformity with International Public Sector Accounting
Standards (IPSAS), and in the manner required by the PFM Act and the State Corporations
Act.
The Council members are of the opinion that the Council’s financial statements give a true
and fair view of the state of Council’s transactions during the financial year ended June 30,
2016, and of the Council’s financial position as at that date. The members further confirm the
completeness of the accounting records maintained for the Council, which have been relied
upon in the preparation of the Council’s financial statements as well as the adequacy of the
systems of internal financial control.
Nothing has come to the attention of the Council members to indicate that the Council will not
remain a going concern for at least the next twelve months from the date of this statement.
Approval of the financial statements
The financial statements for National Council for Law Reporting were approved by the Council
on 30th December, 2016 and signed on its behalf by:
________________ _____________________ ________________
Chairman Member Secretary
34
REPUBLIC OF KENYA
Telephone: +254-20-342330
Fax: +254-20-311482 P.O. BOX 30084 - 00100
E-mail: oag@oagkenya.go.ke
Website: www.kenao.go.ke NAIROBI
OFFICE OF THE AUDITOR-GENERAL

NCLR/2015/2016 22 May 2017
The Editor/Chief Executive Director
National Council for Law Reporting
P.O. Box 10443 - 00100
NAIROBI
Dear Sir
REPORT OF THE THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF

NATIONAL COUNCIL FOR LAW REPORTING FOR THE YEAR ENDED 30th JUNE
2016
Enclosed herewith, find a set of audited financial statements for the year ended 30 June
2016 for ycur Council duly certified and with the seal of the Auditor-General affixed
thereon for your use and retention.
Please make arrangements to print the audited financial statements and submit a copy
to the National Assembly through your parent Ministry for appropriate action in
accordance with Article 229 (8) of the Constitution of Kenya.
A fee note for Kshs. 800,000 invoice No10311 (VAT inclusive) being audit fees for the
2015/2016 financial year attached for your action. Please remit your payment in favour
of Office of the Auditor-General, Nairobi within 30 days from the date of the invoice.
Yours faithfully,
Isaac Ngayai
For: AUDITOR-GENERAL Date: 8th May, 2017
CC: Chief Registrar

35
STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2016
2015 - 2016 2014 - 2015

Note
Ksh Ksh
Revenue from non-exchange transactions
Transfer from government(gifts in kind) 1 255,961,000 259,941,190
Other Income
Grants From JPIP 1 15,422,028 15,238,493

Deferred Income 2 6,226,641 -
Transfers : gifts and services-in-kind 1 4,212,750
281,822,419 276,846,933
Revenue from exchange transactions
Sale of Kenya Law Reports and other related publications 9,924,826 6,810,504
Cost of Sales (5,919,988) (4,517,467)

Gross Profit 4,004,838 2,293,037
Other incomes 2 - 1,313,962
4,004,838 3,606,999
Total revenue 285,827,257 280,453,932

Expenses
Employee Costs 3 133,948,816 119,928,333
Remuneration of Council Board Members 4 2,088,000 1,415,000
Depreciation and amortization expense 5 25,165,921 16,660,439

Repairs and maintenance 6 2,883,668 6,261,366
Contracted services 7 19,687,436 32,343,053
Corporate Donations 8 2,068,941 27,000

General expenses 9 87,432,366 86,701,687
Finance costs 10 164,368 191,458
Total expenses 273,439,516 263,528,336
Other gains/(losses)
Foreign Exchange Loss 11 8,040 14,406
Surplus before tax 12,379,701 16,911,190
Taxation (Tax Exempt) (-) (-)
Surplus for the period 12,379,701 16,911,190
The notes set out on pages 24 to 44 form an integral part of the Financial Statements
36
I. STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2016
2015 - 2016 2014 - 2015

Note
Ksh Ksh
Assets
Current assets
Cash and cash equivalents 12 4,018,767 2,201,687
Receivables from exchange transactions 13 14,941,335 11,507,235
Receivables from non-exchange transactions 13 853,217 687,212
Inventories 14 191,811,581 156,628,184
211,624,900 171,024,318
Non-current assets
Property, plant and equipment 15 75,301,705 79,431,801

Intangible assets 16 5,846,670 7,308,338
Long term receivables from exchange transactions 17 3,780,255 3,780,255
84,928,630 90,520,394
Total assets 296,553,530 261,544,712
Liabilities
Current liabilities
Trade and other payables from exchange transactions 18 32,258,125 17,760,222
Bank Overdrafts - 287,233
Provision for Audit Fees 900,000 3,880,000

33,158,125 21,927,455
Other current liabilities

Pension Contributions 19 1,189,502 1,051,746
Deferred Income 2 171,705,851 160,445,161
Total liabilities 206,053,478 183,424,362
Net assets
Capital fund 23,565,276 23,565,276
Retained Earnings 66,934,776 54,555,075
90,500,052 78,120,351
Total net assets and liabilities 296,553,530 261,544,713
The Financial Statements set out on pages 20 to 23 were signed on behalf of the Board
of Directors by:
Editor / Chief Executive Officer Chairman of the Council

Date: 30 December, 2016
th
Date: 30th December, 2016
37
II. STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30 JUNE 2016
Attributable to the owners of the National Council for Law Reporting
Capital Reserve Retained Earnings Total

Kshs Kshs Kshs
Balance as at 30 JUNE 2014 23,565,276 37,643,885 61,209,161

Surplus/(deficit) for the period 0 16,911,190 16,911,190
Surplus/(deficit) for the period 0 12,379,701 12,379,701
III. STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2016
2016 2014/15
kshs kshs
Cash flows from operating activities
Net Surplus / Deficit from operations 12,379,701 16,911,190
Add Back:
Depreciation Expense 23,704,253 14,833,085
Amortization Expense 1,461,668 1,827,085
Deferred Income (6,226,641)
Loss on Disposal 2,068,941

Net cash flows from operating activities 33,387,922 33,571,360
Cashflows from Changes in working capital
Increase/Decrease in Receivables from exchange transactions (3,434,100) 1,498,504
Increase/Decrease in Receivables from non- exchange transactions (166,005) (1,616)
Increase/Decrease in Inventories (35,183,397) 604,121
Increase/Decrease in payables from exchange transactions 14,497,903 (537,961)
Increase/Decrease in payables for Audit fees (2,980,000) 860,000
Increase/Decrease in payables- Employee Benefit obligation 137,756 (1,827,456)
Net cash flows from Working capital (27,127,843) 595,593
Net cash flows from Investing capital
Purchase of Fixed Assets (4,155,767) (31,519,475)
Purchase of software - (894,000)
Net cash flows used in investing activities (4,155,767) (32,413,475)
Net increase/(decrease) in cash and cash equivalents 2,104,313 1,754,016
Cash and cash equivalents at 1 JULY 1,914,454 160,439
Cash and cash equivalents at 30 JUNE 4,018,767 1,914,454
38
IV. STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS
Actual on % Variance
Original Performance
Adjustments Final budget comparable Performance
budget difference
basis difference
2015-2016 2015-2016 2015-2016 2015-2016 2015-2016 2015-2016

Revenue
Kshs Kshs Kshs Kshs Kshs
Government grants
261,460,000 - 261,460,000 255,961,000 5,499,000 (2)
and subsidies
Income from sales of

28,776,000 - 28,776,000 9,924,826 18,851,174 (66) (a)
publications
Other Income 64,480,000 4,212,750 68,692,750 25,861,419 42,831,331 (62) (b)
Total income 354,716,000 4,212,750 358,928,750 291,747,245 67,181,505
Expenses
Compensation of
139,279,109 - 139,279,109 133,948,816 5,330,293 4
employees
Payment of Goods
159,638,034 -1,400,000 158,238,034 75,898,597 82,339,737 52(b)
and services
Finance cost 260,000.00 - 260,000.00 164,368 95,632 37
Rent paid 20,662,857 - 20,662,857 19,786,583 876,274 4
Other payments 34,876,000 5,612,750 40,488,750 49,569,180 (9,080,430) (22) (b)
Grants and subsidies

- - - - -
paid
Total expenditure 354,716,000 4,212,750 358,928,750 279,367,544 84,134,360
Surplus for the period - - - 12,379,701
a) There was 66% under collection of Income from sales of publications occasioned by
the inability of our institutional customers including the Judiciary and the State Law
Office to commit on orders due to insufficient budgetary allocations for their Library
votes.
b) The 62% under absorption in other income is related to the under expenditure of 52% in
payments of goods and services attributed to procurement delays for the JPIP funded
programmes which had not been completed by the end of the financial year ending
30 June 2016. Other payments recorded an over absorption of 22% due to increased
depreciation expense attributable to donated assets.
39
V. NOTES TO THE FINANCIAL STATEMENTS

1. Statement of compliance and basis of preparation
a) Statement of compliance
The Public Finance Management (PFM) Act 2012 Section 192 provided the setting up of
the Public Sector Accounting Standards Board (PSASB). The Cabinet Secretary National
Treasury, gazetted members of the Board through Gazette Notice No. 1199 of 28 February,
2014. Following the Boards approval on the adoption of the International Financial
Reporting Standards ( IFRS) for state organs operating as Commercial Business Entities
and the International Public Sector Accounting Standards (IPSAS) for non-commercial
entities, The National Council for Law reporting financial statements have been prepared
in accordance with and comply with International Public Sector Accounting Standards
(IPSAS).
The financial statements are presented in Kenya shillings, which is the functional and
reporting currency of the Council and all values are rounded to the nearest Kenya shilling.
The accounting policies have been consistently applied to all the years presented.
b) Application of new and revised International Public Sector Accounting Standards
(IPSAS)
(i) Relevant new standards and amendments to published standards effective for the year
ended 30 June 2016
Several new and revised standards and interpretations were effective during the
year. The Council Board Members have evaluated the impact of the new standards
and interpretations and none of them had an impact on the Council’s financial
statements.
(ii) Expected impact of issued relevant new and amended standards and interpretations in
issue but not yet effective in the year ended 30 June 2016
The Council Board Members have evaluated the impact of the new standards not
yet effective for the year and none of them had an impact on the Council’s financial
statements.
(iii) Early adoption of standards
The NCLR Council did not early-adopt any new or amended standards in 2016.
c) Basis of preparation
The financial statements have been prepared on the basis of historical cost, unless stated
otherwise. The cash flow statement is prepared using the indirect method. The financial
statements are prepared on accrual basis.
40
2. Summary of significant accounting policies

a) Revenue recognition
i) Revenue from non-exchange transactions
• Grants from the National Government
NCLR recognizes grants from the National Government when the event occurs
and the asset recognition criteria are met. An inflow of resources from a non-
exchange transaction recognized as an asset shall be recognized as revenue,
except to the extent that a liability is also recognized in respect of the same
inflow.
• Donor Grants (Donations in Kind)
Donor funds are received through Judiciary supported programmes and other
development Agencies. Revenues from non-exchange transactions with donor
entities are measured at fair value and recognized on obtaining control of the
asset (cash, goods, services and property) Under Donations in Kind; the economic
benefits or service potential related to the asset will flow to the Council and can
be measured reliably.
• Donor Grants (Conditional Grants)
These funds are recognised at fair value when there is reasonable assurance
that NCLR will comply with the Conditions attaching to them and the funds will
be received. Donor funds related to purchase of assets are treated as deferred
income and allocated to statement of financial performance income over the
useful lives of the related assets while grants related to expenses are treated as
donor fund income in the income statement.
• Recognition of Other Income
Include monies received from other transactions apart from sale of books e.g
good will transfers, Funds for projects and grants in kind from other institutions
used for training such as JPIP grants for members of staff capacity building
activities. These are recognized when received.
ii) Revenue from exchange transactions
• Sale of goods
Revenue from the sale of legal publications such as Kenya law reports, laws
of Kenya and other related publications such as Constitution of Kenya,
Constitutional and supreme court digests is recognized when the significant
risks and rewards of ownership have been transferred to the buyer, usually on
delivery of the goods and when the amount of revenue can be measured reliably
and it is probable that the economic benefits or service potential associated with
the transaction will flow to the Council.
41
b) Budget information
The annual budget is prepared on the accrual basis, that is, all planned costs and income
are presented in a single statement to determine the needs of NCLR. As a result of the
adoption of the accrual basis for budgeting purposes, there are no basis, timing or Council
operational differences that would require reconciliation between the actual comparable
amounts and the amounts presented as a separate additional financial statement in the
statement of comparison of budget and actual amounts.
c) Taxes
The National Council for Law reporting is semi-autonomous State Corporation. For this
purposes it is exempted from paying Corporation tax through a valid Tax exemption
Certificate No. of 1995.
d) Property, plant and equipment
All property, plant and equipment are stated at cost less accumulated depreciation
and impairment losses. Cost includes expenditure that is directly attributable to the
acquisition of the items. When significant parts of property, plant and equipment are
required to be replaced at intervals, NCLR recognizes such parts as individual assets with
specific useful lives and depreciates them accordingly. Likewise, when a major inspection
is performed, its cost is recognized in the carrying amount of the plant and equipment
as a replacement if the recognition criteria are satisfied. All other repair and maintenance
costs are recognized in surplus or deficit as incurred. Where an asset is acquired in a
non-exchange transaction for nil or nominal consideration the asset is initially measured
at its fair value.
The annual depreciation rates in use are as follows:
• Motor Vehicles - 20%
• Computer, Networks and other IT equipment - 33 1/3%
• Office Furniture and fixtures - 10%
• Office equipment - 15%
e) Intangible assets
Intangible assets acquired separately are initially recognized at cost. The cost of
intangible assets acquired in a non-exchange transaction is their fair value at the date of
the exchange. Following initial recognition, intangible assets are carried at cost less any
accumulated amortization and accumulated impairment losses. Internally generated
intangible assets, excluding capitalized development costs, are not capitalized and
expenditure is reflected in surplus or deficit in the period in which the expenditure is
incurred.
The useful life of the intangible assets is assessed as either finite or indefinite.
The depreciation rate as follows:
Intangible assets - 20%.
42
f) Inventories
Inventory is measured at cost upon initial recognition.
Costs incurred in bringing each product to its present location and condition is accounted
for, as follows:
• Raw materials: purchase cost using the weighted average cost method.
• Finished goods and work in progress: cost of direct materials and labour and a
proportion of manufacturing overheads based on the normal operating capacity,
but excluding borrowing costs.
After initial recognition, inventory is measured at the lower of cost and net realizable
value. However, to the extent that a class of inventory is distributed or deployed at no
charge or for a nominal charge, that class of inventory is measured at the lower of cost
and current replacement cost.
Net realizable value is the estimated selling price in the ordinary course of operations,
less the estimated costs of completion and the estimated costs necessary to make the
sale, exchange, or distribution.
Inventories are recognized as an expense when deployed for utilization or consumption
in the ordinary course of operations at the Council.
g) Nature and purpose of reserves
The National Council for Law Reporting creates and maintains reserves in terms of
specific requirements.
Reserves include:
• Capital Fund which is the sum of total assets that were transferred to NCLR
on its delinking from the Judiciary in July 2006. This is treated as the start-up
Capital of the institution.
• Retained earnings which are the sum of all accumulated surpluses and deficits
as at the reporting date. The institutional policy is to credit any subsequent
surpluses to and/or to charge any subsequent losses to this reserve as
appropriate.
h) Changes in accounting policies and estimates
The National Council for Law Reporting recognizes the effects of changes in accounting
policy retrospectively. The effects of changes in accounting policy are however applied
prospectively if retrospective application is impractical.
i) Employee benefits:
(i) Retirement benefit plans
The Council provides retirement benefits for its employees. Defined contribution
plans are post-employment benefit plans under which NCLR pays fixed
contributions of 20% into a fund managed by ICEA Lion Insurance (Kenya) Limited,
and will have no legal or constructive obligation to pay further contributions if
the fund does not hold sufficient assets to pay all employee benefits relating
to employee service in the current and prior periods. The contributions to fund
obligations for the payment of retirement benefits are charged against income
43
in the year in which they become payable.

A Gratuity is payable to the Editor on completion of a periodic contract. This is
budgeted for in the year it falls due for payment.
(ii) Cash and cash equivalents
Cash and cash equivalents comprise cash in hand, cash held in M-Pesa Account,
cash at bank, short-term deposits on call and highly liquid investments with an
original maturity of three months or less, which are readily convertible to known
amounts of cash and are subject to insignificant risk of changes in value. Bank
account balances include amounts held at various commercial banks at the
end of the financial year. For the purposes of these financial statements, cash
and cash equivalents also include short term cash imprest and advances to
authorised public officers and/or institutions which were not surrendered or
accounted for at the end of the financial year.
j) Comparative figures
Where necessary comparative figures for the previous financial year have been amended
or reconfigured to conform to the required changes in presentation according to the
IPSAS accrual method.
k) Financial Instruments: Recognition and Measurement
The Council has ensured recognition and measurement of financial assets; financial
liabilities and contracts to buy or sell non-financial items have been captured in line with
IPSAS 29.
l) Related parties
The Council regards a related party as a person or an entity with the ability to exert control
individually or jointly, or to exercise significant influence over the Entity, or vice versa.
Members of key management are regarded as related parties and comprise the Editor/
CEO, Deputy CEO and senior managers.
Other related parties include the Government of Kenya, Judiciary ( Main Ministry), Other
development partners such as Transparency international, Council of governors, Kenya
Police service.
The policy of the Council is that all related parties should declare their interest at all times
in any institutional process that might occasion a conflict of interest if they participated
in the same without declaring their interest. This will then allow management to decide
on the best way to execute the process in a manner that transparency and accountability
is seen to have been adhered to.
m) Significant judgments and sources of estimation uncertainty
The preparation of NCLR’s financial statements in conformity with IPSAS requires
management to make judgments, estimates and assumptions that affect the reported
amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent
liabilities, at the end of the reporting period. However, uncertainty about these assumptions
and estimates could result in outcomes that require a material adjustment to the carrying
amount of the asset or liability affected in future periods.
44
Estimates and Assumptions

The key assumptions concerning the future and other key sources of estimation
uncertainty at the reporting date, that have a significant risk of causing a
material adjustment to the carrying amounts of assets and liabilities within the
next financial year was continued going concern anchored on;
(i) Continued government funding, and
(ii) Continued donor funding. NCLR based its assumptions and estimates on
parameters available when the financial statements were prepared. However,
existing circumstances and assumptions about future developments may
change due to market changes or circumstances arising beyond our control.
Such changes are reflected in the assumptions when they occur.
Useful lives and residual values
The useful lives and residual values of assets are assessed using the following
indicators to inform potential future use and value from disposal:
a) The condition of the asset based on the assessment of experts employed
by the Council
b) The nature of the asset, its susceptibility and adaptability to changes in
technology and processes
c) The nature of the processes in which the asset is deployed
d) Availability of funding to replace the asset
e) Changes in the market in relation to the asset
Contingent Assets and Contingent Liabilities
s a matter of policy, the National Council for Law Reporting makes provisions
A
for contingent liabilities when there is a reasonable estimation that an event has
occurred or will occur that has a potential of creating a measurable liability or
loss to the institution. However, when an event has occurred or will occur that
has a potential of creating a measurable benefit or Asset to the institution i.e.
a Contingent assets, the institution only discloses the same in the notes to the
financial statements. There were no contingent assets or liabilities reported in
the year ended June 30, 2016.
Provisions
Provisions are measured at the management’s best estimate of the expenditure
required to settle the obligation at the reporting date, and are discounted to
present value where the effect is material. The provision for Audit fees has been
subjected to this treatment.
n) Subsequent events
There have been no events subsequent to the financial year end with a significant impact
on the financial statements for the year ended June 30, 2016.
45
WORKINGS ON NOTES TO THE FINANCIAL STATEMENTS
1. Revenues from Non-Exchange transactions
2016 2015
Kshs Kshs
Grants from The Government of Kenya 255,961,000 259,941,190
Grants in Kind from the World Bank (JPIP) 32,909,359 15,238,493
Grants from other development partners 4,212,750 1,667,250
Total grants 294,083,109 276,846,933
Detailed analysis of the Grants to the National Council for Law Reporting.
a) Government of Kenya- There are non-conditional grants by the government allocated to
NCLR for recurrent expenditure
b) Judiciary performance improvement Project grants- are non-cash Income that refers to
the monetary value of Assets and expenses for items procured by and paid by JPIP.
Specifically, it includes rent expenses and service charge paid for under the JPIP. The
expense items and Assets in this regard have been captured in the statement of financial
performance and matched to this item of income
c) Development partners (Transparency International/ Council of Governors) - Are conditional
grants for consultancy services offered by the National Council for Law Reporting.
2. a. Other Incomes
2016 2015
Kshs Kshs
Incomes from other sources - 1,313,962
Total - 1,313,962
Other Income 2014/2015 was funds refunds by members of staff for trainings which had
initially been paid for by the Council but were to be sponsored by the JPIP.
46
2. b. Deferred Income
Deferred income for the year is recognised to be equivalent to the depreciated / used
value of donated assets for the year.
Item Kshs
Balance as at 30 JUNE 2015 transferred from Other Reserves (Capital

160,445,161
Donations)
Add: Grants in Kind from the Judicial Performance Project (JPIP)
Motor Vehicle 5,569,200

Furniture 9,160,000
Computers 2,758,131
Totals as at 30 JUNE 2015 177,932,492
Less: Depreciated/used amounts transferred to deferred income (6,226,641.00)
Balance C/F as at 30 JUNE 2016 171,705,851.00
3. Employee costs ( These are remunerative costs for 73 Members of staff)
2016 2015
Kshs Kshs
Employee related costs - salaries and wages 49,309,908 43,171,206
Employee related costs - contributions to pensions, 19,991,110 20,302,437

Nssf, Group life and medical scheme expenses
Transport allowance 8,584,000 8,388,000

House allowance 30,045,000 28,560,000
Airtime Allowance 1,881,000 1,708,500
Domestic Servant Allowance 171,600 -
Employee Reward and motivation costs 300,000 -
Extraneous Allowance 3,985,000 3,660,000
Entertainment Allowance 4,030,000 3,540,000
Non Practising Allowance 3,340,000 3,120,000
Gratuity - -
Leave Allowance 998,000 988,000
Responsibility Allowance 1,950,000 1,620,000
Security Allowance 1,935,000 1,857,500
Library Allowance 110,000 -
Special Duty Allowance 808,366 1,169,079
Training Expenses 6,287,521 1,633,626
WIBA 222,311 209,985
Total Employee costs 133,948,816 119,928,333
47
2016 2015
Permanent Management 11 10
Permanent Employees 73 72
Temporary/ Contract employees 15 10
4. Remuneration of Council members
2016 2015
Kshs Kshs
Allowances to Council members and Chairman’s 2,088,000 1,415,000
Honorarium
Total Council members remuneration 2,088,000 1,415,000
5. Depreciation and amortization expense
2016 2015
Kshs Kshs
Property, plant and equipment 23,704,253 14,833,354
Intangible assets 1,461,668 1,827,085
Total depreciation and amortization 25,165,921 16,660,439
6. Repairs and maintenance
a) Maintenance of Communication Equipment

b) Maintenance of Computers
c) Maintenance of Furniture
d) Maintenance of Plant, MC and Equipment
e) Motor Vehicle repairs and Maintenance and cleaning
f) Total repairs and maintenance
7. Contracted services
2016 2015
Kshs Kshs
Contracted Professional services 12,328,507 21,948,351
Contracted Technical Services 5,095,546 6,650,711
Courier and Postage 2,263,383 3,743,991
Total contracted services 19,687,436 32,343,053
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8. Corporate Donations
Kshs Kshs
Corporate donations 2,068,941 27,000
Total Donations 2,068,941 27,000
Corporate donations for the year refer to the fair value of excess furniture donated
through a disposal committee process to the Mbagathi District Hospital as part of a
Corporate Social Responsibility exercise for the financial year 2015/2016 (Note 15).
9. General expenses
The following are included in general expenses:
2016 2015
Accessories for Computers and Printers 1,513,193 1,958,885

Audit Fees 810,000 860,000
Cleaning of Motor Vehicles - 116,554
Parking Fees 869,090 1,409,470
Telephone Expenses 1,633,042 1,546,127
Motor Vehicle Insurance - 244,966
Motor Fuels and Lubricants 298,342 454,520
Domestic Sundry 1,596,401 1,287,045
Foreign Sundry 223,295 284,749
Foreign Travel 2,117,033 1,675,000
Domestic Travel 3,062,771 4,355,322
Domestic Accommodation 2,553,560 5,232,196
Foreign Subsistence 837,752 1,993,100
Domestic Subsistence 8,313,706 5,342,556
Foreign Accommodation 568,599 -
Rent Expense 19,786,583 19,204,674
Advertising and Publicity 2,286,114 3,558,299
Casual Labour - 1,519,152
Catering Costs 2,888,833 3,596,595
Conferences/Seminars for Committees 2,498,885 692,850
Computer Software Expenses 6,321,960 -
Education and Library 1,039,684 1,027,203
General Office Supplies 1,254,981 2,394,172
Internet Connections 1,858,844 -
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Laundry Expenses 57,250 -

Legal Fees, Dues and arbitration costs - 504,000
Membership Fees and subscription to Professional
297,360 337,340
Bodies
Current Transfers, Grants and Subsidies - 1,702,256
Publishing and Printing Services 14,550,310 17,251,020
Sanitation services and Dry Cleaning 632,550 868,103
Subscriptions to Newspapers 785,467 -
Temporary Committee Costs 3,125,000 2,725,100
Utilities (Cleaning, Security and cooking Gas) 2,238,459 2,970,228
Trade shows and Exhibitions 3,413,302 1,590,205
Total general expenses 87,432,366 86,701,687
10. Finance costs
2016 2015
Kshs Kshs
Bank Charges 164,368 191,458
Total Finance Costs 164,368 191,458
11. Foreign Exchange Loss
2016 2015
Kshs Kshs
Foreign Exchange loss 8,040 14,406
Total Foreign Exchange loss 8,040 14,406
12. Cash and cash equivalents
2016 2015
Bank Overdraft
Kshs Kshs
Bank Overdraft KCB OM Account - 287,233
2016 2015
Kshs Kshs
KCB OM Account 2,049,587 -
KCB Donations and Grants account 17,773 25,813
Barclays Bank Account (Revenue) 1,542,977 2,064,124
Cash-on-hand (Petty cash and M-Pesa) 408,430 111,750
Total cash and cash equivalents 4,018,767 2,201,687
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Details of the cash and cash equivalents
12 (a) Banks
Name of the Bank Bank Account Currency 2016 2015

Number Kshs Kshs
KCB O&M account 1103135449 KSH 2,049,587 -
KCB Donations and Grants account 1131298241 USD 17,773 25,813
Barclays Bank of Kenya 0451230484 KSH 1,542,977 2,064,124
Total 3,610,337 2,089,937
12 (b) Cash at hand
Form of cash holding e.g liquid cash, MPESA, e.t.c 2016 2015
Kshs Kshs
Cash at hand 107,240 12,000
MPESA 301,190 99,750
Total 408,430 111,750
13. Receivables from Transactions
2016 2015
Kshs Kshs
Receivables from Exchange transactions (Sale of Law reports 14,941,335 11,507,235
and other Legal Publications by NCLR)
Imprest refunds receivable 7,597
Receivables from Non-Exchange Transactions (salary 845,620 687,212
Advances offered to staff members as per HR manual)
Total current receivables 15,794,552 12,194,447
14. Inventories
2016 2015
Kshs Kshs
Stock of Kenya Law Reports 188,680,977 153,331,234
Stock of Library Books 3,099,474 3,099,474
Stock of stores Supplies 31,130 197,476
Total inventories at the lower of cost and net realizable 191,811,581 156,628,184
value
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15. Property, plant and equipment
Computer Furniture and Motor Office

Total
Equipment Fittings Vehicle Equipment
Cost Kshs Kshs Kshs Kshs Kshs
At 1st July 2012 39,503,827 2,047,139 961,806 1,900,419 44,413,191
At 1st July 2013 31,305,247 2,838,054 961,806 3,442,014 38,547,121
At 1st July 2014 38,952,324 31,299,226 615,556 8,756,920 79,624,026
Additions 14,064,802 13,994,197 - 3,460,207 31,519,206
At 30 June 2015 41,686,056 45,293,423 615,556 12,217,126 99,812,161
At 1st July 2015 41,686,056 45,293,423 615,556 12,217,126 99,812,161
Additions (NCLR) 927,159 1,211,000 - 2,017,608 4,155,767
Additions (Donor) 2,758,131 9,160,000 5,569,200 - 17,487,331
Disposals - (2,068,941) - - (2,068,941)
At 30 June 2016 45,371,346 53,595,482 6,184,756 14,234,734 119,386,318
Depreciation and

Impairment
Accumulated
Depreciation as at 20,380,360
1st July 2015 13,895,338 4,529,342 123,111 1,832,569
Depreciation
Charge for the year 14,972,544 5,359,548 1,236,951 2,135,210 23,704,253
Accumulated
Depreciation as at
30th June 2016 28,867,882 9,888,890 1,360,062 3,967,779 44,084,613
Net Book Values
As at 30 June 2016 16,503,464 43,706,592 4,824,694 10,266,955 75,301,705
As at 30 June 2015 27,790,718 40,764,081 492,445 10,384,557 79,431,801
16. Intangible assets
Cost KShs
At 1 July 2014 9,135,423
Additions -
At 30 June 2015 9,135,423
Additions -
At 30 June 2016 9,135,423
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Amortization and impairment
At 1 July 2014
Amortization (1,827,085)
At 30 June 2015
Amortization (1,461,668)
At 30 June 2016 (3,288,753)
Net book values
At 30 June 2016 5,846,670

At 30 June 2015 7,308,338
17. Long term Receivables from exchange transactions
2016 2015
Kshs Kshs
Long term receivables from exchange transactions 3,780,255 3,780,255
3,780,255 3,780,255
The Long term receivables from exchange transactions refer to a rent deposit paid for
the of the Councils secretariat offices.
18. Trade and other payables from exchange transactions

PAY as you Earn 2,409,634 4,997,710
VAT 665,470 414,746
Donations Payable 165,000 165,000
HELB Payable 277 39,367
Insurance Payable 11,514 48,981
Loan Payable 836,960 671,156
NHIF Payable 4,600 1,600
Payable to RHC 203,794 203,794
NSSF Payable 58,000 56,400
Sheria SACCO Payable 1,582,029 1,323,575
Welfare Payable 102,300 205,100
Other Payables 26,218,547 9,632,793
32,258,125 17,760,222
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19. Pension Contributions
2016 2015
Kshs Kshs
Pensions Contributions due – Employee 396,501 350,582
Pensions Contributions due - Employer 793,001 701,164
1,189,502 1,051,746
20. Capital Commitments

Capital commitments at the end of the year for which provision has been made in the financial
statements. This was in relation to commitments made for publication and printing of
Kenya Law Reports, conducting a Customer Satisfaction Survey and a Quality Management
System certification, all programs that are in progress. These payments are to crystallize in
the financial year 2016/2017.
2016 2015
Kshs Kshs
Authorised and contracted for 26,218,547 9,632,793
Authorised but not contracted for
26,218,547 9,632,793
21. Operating lease commitments

Operating lease commitments represent rent expenses payable by the Council for its leased
office premises and warehouse.
2016 2015
Due within 1 Years 23,043,705.20 19,204,674

Due within 2 - 5 years 20,976,940.82 49,493,786
Total 44,420,646.02 68,698,460
NCLR has no commitments to operating leases in the later than 5 Years category.
22. Financial Risk Management

The NCLR’s financial risk management objectives and policies are detailed below:
a) Significant accounting policies
Risk is an integral part of operations in any institution. NCLR is exposed to various
risks, including credit risk and liquidity risk. The risk management strategy is based on
a clear understanding of various risks, disciplined risk assessment and measurement
procedures and continuous monitoring.
b) Financial risk management objectives

NCLR’s overall risk management programme focuses on unpredictability of changes in the
business environment and seeks to minimise the potential adverse effect of such risks on its
performance by setting acceptable levels of risk. NCLR does not hedge any risks and has in
place policies to ensure that credit is extended to customers with an established credit history.
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The financial risk management objectives and policies are as outlined below:
c) Credit risk
Credit risk is the risk that a borrower is unable to meet her financial obligations to the
lender. NCLR’s credit risk is primarily attributable to its cash and cash equivalents and
trade receivables. The amounts presented in the statement of financial position are net
of allowances for doubtful receivables, estimated by the council’s management based
on prior experience and their assessment of the current economic environment.
Bank balances are fully performing. The trade receivables under the fully performing
category are paying their debts as they continue trading .The default rate is low. The
debt that is overdue is not impaired and continues to be paid.
The amount that best represents the company’s maximum exposure to credit risk is
made up as follows:
Total Amount Fully performing Past Due Impaired

Kshs Kshs Kshs Kshs
At 30 June 2016
Bank balances 3,610,337 3,610,337 - -
Receivables from exchange

18,721,590 18,721,590 - -
transactions
Receivables from non-exchange
853,217 853,217 - -
transactions
At 30 June 2015
Bank balances 2,089,937 2,089,937 - -
Receivables from exchange

15,287,490 15,287,490 - -
transactions
Receivables from non-exchange
687,212 687,212 - -
transactions
d) Liquidity risk
Liquidity risk is a financial risk that for a certain period of time at a given financial asset,
security or commodity cannot be traded quickly enough in the market without impacting
the market price.
Prudent liquidity risk management includes maintaining sufficient cash to meet company
obligations. Ultimate responsibility for liquidity risk management rests with the council
board members, which has built an appropriate liquidity risk management framework
for the management of the council’s short, medium and long-term funding and liquidity
management requirements. The council manages liquidity risk by maintaining banking
facilities through continuous monitoring of forecast and actual cash flows.
The table below analyses the council’s financial liabilities that will be settled on a net
basis into relevant maturity groupings based on the remaining period at the balance
sheet date to the contractual maturity date. The amounts disclosed in the table below
are the contractual undiscounted cash flows. Balances due within 12 months equal their
carrying balances, as the impact of discounting is not significant.
55
Less than 1 month Between 1 – 3 Over 3 months

Note
Kshs months Kshs Kshs
At 30 June 2016
Trade and other payables 18 32,350,533 - -
Long term Liabilities 19 1,215,956 - -
Bank Overdraft 12 - -
33,447,627
At 30 June 2015
Trade and other payables 18 17,760,222 - -
Long term Liabilities 19 1,051,746 - -
Bank Overdraft 12 287,233 - -
19,099,201
e) Market risk
Market risk refers to the risk an institution faces resulting from movements in market prices.
In particular, changes in interest rates, foreign exchange rates, and equity and commodity
prices. It comprises of Price risk, Fair value interest rate risk and Foreign exchange risk.
(i) Price risk

This is risk of a decline in the value of a security or a portfolio that can be minimized
through diversification, unlike market risk.
NCLR does not hold investments that would be subject to price risk; hence this risk
does not directly affect our net worth.
(ii) Fair value interest rate risk
This is a risk that future cash flows will fluctuate because of changes in market
interest rates. Investments and borrowings subject to fixed rates expose the Council
to fair value interest rate risk, as the fair value of the financial instrument fluctuates
because of changes in market interest rates.
NCLR does not hold interest bearing assets or liabilities subject to fair value interest
rate risk; hence this risk does not directly affect our net worth.
(iii) Foreign exchange risk
This is risk that an asset or investment denominated in a foreign currency will
lose value as a result of unfavourable exchange rate fluctuations between the
investment’s foreign currency and the investment holder’s domestic currency.
The Council occasionally receives grants denominated in foreign currency especially
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in US Dollars. This exposes the Council to risks that may arise from fluctuations
in the foreign currency exchange rates. The Council has a USD bank account for
transacting receipts and payments in USD to minimise the exposure to exchange
risks.
Sensitivity analysis on the Foreign exchange of the Council’s USD Account reported
a Forex loss attributed to loss in value of the Kenya shilling to the US dollar at the
year-end date.
The analysis assumes that exchange rate fluctuations on currency derivatives that
form part of an effective cash flow hedge relationship affect the fair value reserve in
equity and the fair value of the hedging derivatives.
2016 2015
Ksh Ksh
Bank Balances (USD account) 17,773 25,813
Increases by 5% 18,662 27,103
Decrease by 5% 16,844 24,523
23. Capital risk management

The council’s objectives when managing capital are to safeguard the company’s ability to
continue as a going concern in order to maintain an optimal capital structure to reduce the
cost of capital.
The capital structure of the council consists of equity attributable to equity holders, comprising
capital fund, reserves and retained earnings. The council would ordinarily monitor its capital
risk using the gearing ratio. Gearing ratio is calculated as net borrowings over the total capital.
The Council had no borrowings as at 30 June 2016 and 30 June 2015.
2016 2015
Ksh Ksh
The Council’s capital is made up as follows:
Capital fund 23,565,276 23,565,276
Retained earnings 66,934,776 54,555,075
Net Assets 90,500,052 78,120,351
24. Related Parties

A related party is a person or entity that is related to the entity that is preparing its financial
statements (referred to as the ‘reporting entity’)
The related parties to the Council include:
• Government of Kenya- The Government of Kenya is the primary financier of the
Council as a State Corporation. The GOK Transfers non - conditional Grants to the
National Council for Law Reporting every financial year.
• Grants in Kind from the World Bank Judiciary Performance Improvement Programme
(JPIP) – The World Bank is a development partner funding the JPIP project of which
the Council is a key beneficiary. Provide Conditional grants to the National Council for
57
Law Reporting through the Judiciary.

• Judicial Service Commission- This is the body that gives the broad strategic direction
for the entire Judiciary that is our parent ministry; that then influences the Council’s
strategy. It also approves the entire Judiciary budget as envisaged in the Judiciary
Fund.
• Council members – This is the body that gives the strategic direction of the National
Council for Law Reporting and provides oversight over Council activities.
• Key Management – This are the persons who manage the secretariat and implement
the policy direction and strategies of the National Council for Law Reporting as
detailed by the Council members. The Council has a total of 11 management staff.
Transactions are at arm’s length recognized depending on policy.
Related party disclosures

2016 2015
Kshs Kshs
Grants from the Government of Kenya 255,961,000 259,941,190
1) Grants in Kind from the World Bank (JPIP) 15,422 028 15,238,493
2) Board Members Remuneration 2,088,000 1,415,000

a. Chairman’s Honorarium 1,044,000 1,044,000
b. Sitting Allowances 1,044,000 371,000
3) Key management Compensation 34,335,952 29,886,559
a. Salaries 12,997,514 11,014,227
b. Allowances 21,338,438 18,872,332
25. Ultimate holding entity

The Judiciary of Kenya is the immediate parent institution of the National Council for Law
Reporting.
26. Currency
The financial statements are presented using the functional currency Kenya Shillings (Kshs).
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27. Events after the reporting period

c) PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS
There were no issues raised by the external auditor from the previous financial year(s) that
were still outstanding as at 30th June 2016.
Editor / Chief Executive Officer Chairman of the Council
Date: 30th December, 2016 Date: 30th December, 2016
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10. Challenges and risks in the

financial year 2015 - 2016
During the financial year under review, the organisation faced the following challenges:
1. Budgetary Constraints
2. ICT constraints including:
a) Highly specialized systems that require advanced training. Training could not
be carried out due to the limited funds.
b) Obsolescence of Computer hardware and Technology
c) Unstable Electricity (Lack of clean power from the source)
d) Increasing Internet Bandwidth requirements, with limited financing
3. Human resources constraints including:
a) Staff skills and competency gaps due to highly specialised training required
b) The freeze on employment directive by the government
c) Limited office space.
4. External Threats comprising of:
a) Competition from the private sector with similar products
b) Delays in implementation of JPIP activities
c) Cyber security and hacking threats
5. Internal threats comprising of:
a) Obsolescence of some legal publications
b) Delays in publication of the Kenya Law Reports
c) Delays in the publishing of the Kenya Law Review Journal due to slow response
from prospective authors and peer reviewers
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11. Organisational outlook for the

financial year 2016 - 2017
In the next financial year, 2016/2017, the organisation intends to undertake the following
activities under the four thematic areas:
11.1 Provision of Legal Information
a. Print the Kenya Law Reports that are currently in the Procurement Stage, i.e.
i. The Kenya Law Reports 2014 Volumes 2, 3, and 4- These publications have
been completed and are at the procurement stage with the JPIP project
ii. The Kenya Law Reports 1995,
iii. The Kenya Law Reports 1996,
iv. The Kenya Law Reports 1997
v. The Kenya Law Reports 1998
b. Publish the following specialised products:
i. Kenya Law Reports: Land and Environment
ii. Kenya Law Reports: Commercial Volume
iii. The Kenya Law Reports- Election Petitions volume 6
c. Online Publication of the Laws of Kenya
The organisation envisages having a database at 100% up to date laws. This
includes the whole set of the laws of Kenya which are: National, County, East
African Legislation and Treaties.
d. Print Publications of the Laws of Kenya
The following, 2016 Editions will be printed in early 2017:
i. Grey Book
ii. Public Finance Volume
iii. Commercial Law Volume
iv. Land Law Volume
e. Publication of Annual Supplement
The 2016 Annual Supplement will be developed in the next financial year. This is in
accordance with the delegated mandate which is guided by Section 7 and 8 of the
Revision of the Laws Act (Cap. 1)
f. Monitoring Law Reform Issues Emerging from the Superior Courts of Record
In 2016/2017 the organisation will contribute to legal and administrative reforms
by tracking and reporting to law reform institutions judicial opinions containing
pertinent pronouncements to legal and administrative reforms. This will be done
every quarter of the year.
61
g. Knowledge Sharing & Training of Judicial Officers, Advocates, Legal

Researchers and other Law Reporting Institutions
The organisation seeks to promote knowledge, information and education in emerging
issues in law among judicial officers, the legal community and the public at large
through continuous trainings for lawyers and judicial officers.
h. Publication of the Kenya Law Review Journals (June and December)
The organisation will facilitate the development of Kenyan jurisprudence through the
publication of a journal on interdisciplinary research on pertinent issues of Kenyan law
and the legal system. Following a resolution of the Board, the Kenya Law Review Journal
will be published in paperback format. Due to the high number of articles received, the
journal will be published bi-annually. The Organisation will also be receiving articles on
a rolling basis rather than once a year when the Call for Papers is issued
i. Access to Public Legal Information
The organisation will continue digitizing historical records to enhance access to public
legal information for both internal and external customers. These include:
i. Reports from Commissions of Inquiries
ii. Reports from Committees of Parliament
iii. Government Policies
iv. Decisions from the Native Tribunals
j. Monitoring Local and International Jurisprudence
The organisation will keep track of frontier and emerging jurisprudence in Kenya,
regional and international courts. These Courts include:
i. Supreme Court of the United States of America
ii. United Kingdom Supreme Court
iii. South African Constitutional Court
iv. Supreme Court of India
v. East Africa Court of Justice
vi. African Court on Human and Peoples Rights
These decisions will be published on the Kenya Law Blog: Wakilishare and the quarterly
Bench Bulletin.
k. Printing of the Bench Bulletin Issues 35-39
The organisation intends to ensure timely printing of the Bench Bulletin every quarter
of the year. The Bench Bulletin is the definitive intelligence briefing for Kenya’s judicial
officers, the law practitioner, managers and the business people. It is a quarterly digest
of recent developments in law, particularly, case law, new legislation in the form of
Acts of Parliament, rules and regulations, pending legislation contained in Bills tabled
before Parliament and Selected Legal Notices and Gazette Notices.
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11.2 Policy and Legal Framework

To achieve the implementation of this thematic area, the organisation will:
a) Continuously update the Law Reporting and Layout manuals
b) Establish partnerships with other organisations to develop reports on thematic
areas.
c) Implement the an Organisation Quality Management System
11.3 Institutional Development
The organisation plans on strengthening the institutional capacities of the National
Council for Law Reporting to enable it deliver its institutional mandate through the
following activities in the Financial Year 2016/2017:
a) ICT Automation Baseline Survey - The main objectives of the exercise is to
determine the level of automation from the last financial year in terms of ICT
infrastructure and to recommend improvements to be made with regards to the
various ICT services and infrastructure.
b) Fully optimized universally accessible website – To ensure that our website
complies with all W3C standards of universal accessibility.
c) Develop and deploy a medium neutral citation module to the Case Law Database.
This will enable both internal and external consumers of the information to be able
to cite and link to cases in an easier manner.
d) Upgrade of all internal systems – The organisation intends to upgrade all internal
systems. These include the Document Management System, the Payroll, the
Requisition System and the Knowledge Management System. These systems will
be updated to the latest most logical versions.
e) Acquisition and maintenance of ICT equipment – To ensure that all ICT equipment
required by staff to fulfil our mandate is readily available and operational.
f) Identify areas of cost savings within the department; institute measures to save
costs; track and report on cost savings.
g) To complete job evaluation and implement recommendations stemming from
this exercise
h) Revision of the organizational Structure and development of applicable schemes
of service
i) Training and competency development for all staff , according to the training
needs analysis report
j) Recruitment of additional staff to ensure increase of staff establishment to 60%
k) Facilitation of employee engagement activities such as:
i. Teambuilding
ii. Staff meetings
iii. Departmental meetings
l) Promotions of employees based on recommendations from the performance
appraisal reports
m) Organize for and undertake Corporate Social Responsibility events
n) Ensure the implementation of staff benefits
o) Sourcing for mortgage and car loan schemes
p) Organizational structure reorganization
q) Development of the revised strategic plan
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11.4 Branding , Visibility and Corporate Image

In the Financial Year 2016/2017, the organisation will create an institutional brand that
enhances the visibility of the products and services of the organization through:
a) Increasing the annual sales revenue and reach the set target of Kshs. 19M by
pitching for repeat business with existing clients as well as getting new clients
on board
b) Strengthening existing partnerships with stakeholders in order to enhance Kenya
Laws visibility with LSK, Universities, Judiciary and other strategic partners.
c) Conducting a customer satisfaction survey. This will help the Council to improve
its service delivery, increase customer satisfaction level and ultimately improve
corporate image. The survey will provide a mechanism for identifying service
areas of concern from a customer’s perspective and provide a basis for future
measurement of improvements in service delivery and customer management.
d) Employing creative sales and marketing strategies to enhanced visibility through
marketing campaigns, advertising on mainstream media, Social Media pages
and the Bench Bulletin.
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12. Corporate Social Responsibility

12.1 Kenya Law Visits the Thogoto Home for the Elderly
In traditional African societies, elders were revered and were usually cared for by their
grown children into old age. Kenya currently has of over 1.2 million people above the age
of 60. According to the latest government population figures, the number is expected
to reach 2.2 million in the next 10 years. The modern Kenyan society has begun placing
their ageing parents in the care of the growing number of retirement homes within the
country. Previously, this was unheard of, however, with eight per cent of all adults in
Kenya infected with HIV/Aids, the high number of deaths from the epidemic has left
many elderly without any family members to care for them in their old age.
Old age is often accompanied by a raft of issues for the elderly. Loneliness and isolation
in their own homes make them feel insecure and vulnerable, which often leads to serious
well-being issues. The common lament is that they have no support at this stage of
their life. Further, their needs are compounded by conditions associated with ageing,
including chronic illness, diseases, functional limitations, physical / mental frailty and
limited financial means. The elderly need support to continue to lead an active, healthy,
independent and secure life.
The challenge for Kenyan society today is to cater for the healthcare, well-being and
housing needs of this fast aging population. This requires a multi-dimensional approach
backed with specific programs providing – age appropriate housing and health care
services for the elderly in the community.
It is for these reasons and in the spirit of Corporate Social Responsibility (CSR) that
the National Council for Law Reporting (Kenya Law) family under the leadership of the
Editor/CEO Mr. Long’et Terer and the Kenya law welfare committee undertook a visit
the Thogoto home for the aged. The committee made a request to staff members, their
family and friends to participate and contribute; whether in cash or in kind towards the
home. Donations were in the form of food stuffs: cooking oil, rice, sugar, wheat/maize
flour, tea leaves, salt; crockery such as mugs (plastic or metallic); cleaning detergents;
beddings; clothes and shoes for both men and women.
Thogoto Home for the aged is sponsored by the Presbyterian Church of the Torch-
Thogoto. The home caters for people aged between 70-100 years; most of whom are
homeless or abandoned. The home is situated along Kikuyu Hospital - Thogoto road.
Kenya Law staff were received by Ms. Jane Gaturu (Administrator) together with other
social workers at the home. Ms. Gaturu gave a brief history of the home and introduced
the group to theelderly in the home. Interactions with the octogenarians brought joy,
happiness and excitement to their faces. The participants took part in various duties
and chores around the home, and engaged the residents by listening to their stories
and life experiences, singing and sharing a meal together.
The home’s administrators and staff were very grateful to Kenya Law team for
the generous donations and for taking time to visit to the home. “On behalf of the
management, staff and the elders of Thogoto home for the aged, I want to express
my appreciation for your generosity, support and donation to this home for the senior
65
citizens and for taking your time to come and spend time with the elders, your generosity
and time you have spent with us means so much to me but even more to the senior
citizens. Thank you and may God bless you” said Ms. Gaturu.
The visit was concluded by a speech from our Editor/CEO who pointed out the need
for Kenya law family and the society at large to show care, love and support for our
parents and elders. “Our focus and priority in life should not always be about personal
success and growth. The support, love and care for our parents, siblings, relatives and
that in need in the society should also be part of our priority in life, for when our families
and those around us are comfortable, as an individual you will also be comfortable and
productive at everything you do”, said Mr. Terer.
The definition of Corporate Social Responsibility (CSR) varies across the globe and
evolves over time. The concept might seem abstract. To simplify and summarize the
core idea, CSR is all about “responsibilities to society beyond that of making profits and
brand awareness”.
As Kenya Law we understand that we have a responsibility to our society and we have
made Corporate Social Responsibility (CSR) an integral part of our organizational
culture to underline our deep commitment to making a difference in people’s lives. Our
focus for this visit was not only to contribute to the citizenship of our brand, whether
it is doing the right things socially, economically and environmentally but to ensure
that we continually do work that contributes to society for a sustainable future. At the
same time, we understand our role in supporting positive growth of the society and
we are committed to sustainable, consistent performance over the long term. This
includes making a difference in the communities where we operate by investing in their
social and economic development. We view the support we provide through the CSR
initiatives as an `investment’ that contributes to the sustainability of the community
rather than a ‘donation.’ That’s because the contributions we make provide significant
growth to the society.
By this we understand that “Our organization cannot succeed in a society that fails.
Likewise, where and when the organization is stifled, societies fail to thrive.”
« Kenya Law’s staff in a

group photo with the
senior citizens
66
A senior citizen at the Thogoto home for the aged Kenya Law Staff led by the Ag. DCEO Monica Achode help in sorting out
grains
Mr. Long’et Terer, CEO Kenya Law having a

word with the senior citizens
67
12.2 The Beyond Zero Marathon held on March 6th, 2016

Over 40 members of Kenya Law staff participated in the 3rd Edition of the First Lady’s
Half Marathon which was held on March 6, 2016.
The staff members, led by the CEO/Editor, Mr. Long’et Terer who were all sponsored by
Kenya Law, ran in the 21, 10, 5 and 2 kilometre race categories and awarded medals
and certificates.
The First Lady, Her Excellency Margaret Kenyatta, founded the Beyond Zero Campaign
to partner with the government in reducing maternal and child mortality. This is a
campaign which has been outlined in her strategic framework towards the promotion
of maternal, new born and child health as well as HIV/AIDS prevention in Kenya.
“Today we have collectively managed to raise money to buy fully stocked mobile clinics
for the remaining eleven (11) counties who were yet to receive them. We have already
established partnerships with over thirty six (36) counties to support the stocking and
refurbishment of existing Beyond Zero mobile clinics. Because of you all forty seven
(47) counties will soon have access to mobile clinics to support the health of their
residents”, said Her Excellency The First Lady.
The First Lady
has managed
to galvanize
the nation in
mobilizing
resources to
save the lives of
women, girls and
children. Inspiring
action and
changing lives
has remained the
clarion call for
the Beyond Zero
Campaign.
This year’s
m a r a t h o n
which had a
special guest,
the First Lady
of the republic
of Rwanda,
Her Excellency
Jeanette Kagame,
attracted a record
number of more than 40,000 participants whose contributions raised enough funds
which has finally made it possible to fully stock mobile clinics for the entire forty seven
(47) counties.
68
12.3 Kenya Law’s Corporate Social Responsibility at Mbagathi District Hospital

Kenya Law staff participated in a corporate social responsibility exercise on Friday, April
8th 2016 at Mbagathi district hospital where the organization donated furniture to the
hospital. The initiative was
spearheaded by the CEO/
Editor Mr. Long’et Terer.
Mbagathi District Hospital.

Originally known as
“Infectious Diseases
Hospital” (IDH) under
the then “King George
VI Hospital,” currently
Kenyatta National
Hospital, was built in the
1950s to offer health
care services, mainly
for infectious diseases
which required isolation
such as Tuberculosis,
Measles, Meningitis
Dr. Sule (right) Medical Superintendent at

Mbagathi Hospital receives the furniture from
Kenya Law CEO/Editor Mr. Longet (left).
and Leprosy. In the year

1995, IDH was curved from
Kenyatta National Hospital
and transformed into an
autonomous district hospital
which to date has very poor
and dilapidated furniture
and related assets which
are affecting the hospital’s
service delivery to the public.
It is for this reason that as an
organization we deemed it fit
to donate furniture and other
related assets to Mbagathi
district hospital.
The Kenya law staff was
received by Dr. Sule,
Mbagathi District Hospital
Kenya Law CEO/Editor Mr. Longet
Terer together with the team leaders
signing visitor’s book at the Medical
Superintendent office.
69
Medical Superintendent who together with

his team gave a tour of the various sections
of the hospital where the Kenya law staff
interacted with patients and gave them
hope for a quick recovery.
Dr Sule was very grateful for Kenya Law’s
donation to the hospital “As Mbagathi
hospital community, we are highly
indebted to receive Kenya laws staff, most
organization’s prefer conducting their CSR
with the private sector but Kenya law saw
it important to do it at Mbagathi hospital
which shows your commitment to humanity
and we greatly appreciate that” said Dr. Sule
We know that the growth of Kenya Law
depends on the economic,
environmental, and social
sustainability of our
communities across the
world. And we know it is in our
best interests to contribute
to the sustainability of those
communities. This initiative
best shows our commitment
to supporting the society.
Kenya law CEO/Editor Mr. Long’et Terer and Ms. Lisper

Njeru interacting with patients at the maternity wing
70
12.4 The 13th Edition of the Standard Chartered Nairobi Marathon

Kenya Law took part in the 13th Edition of Standard Chartered Nairobi Marathon that
was held on 15th October, 2015.
The Bank, with the support of event organizers, Athletics Kenya, has built an
internationally renowned marathon that has placed Kenya on the international map.
The Marathon is the flagship project for the ‘Seeing is believing’ which is a community
initiative that aims to raise funds for correcting child blindness in our community. So
far more than one hundred million shillings has been raised so far and more than ten
thousand children undergone the said corrective surgery to have their eyesight back.
Apart from the main objective of ‘seeing is believing’, the event also helps in raising the
profile of Kenya internationally, identifying and providing opportunity for local athletic
talent to excel, help in raising the country’s international profile and in boosting tourism
as well as creating a community event for the participants to have fun and enjoy
themselves.
71
13. Kenya Law staff 2015 - 2016
72
73
Address of Principal office and Contacts:
ACK Garden Annexe, 5th Flr., 1st Ngong Avenue, Off Ngong Road
P.O. Box 10443 GPO 00100, Nairobi - Kenya
Tel: +254 20 271 2767, 20 271 9231, 2011614
Mobile: +254 718 799 464, 736 863 309

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National Council for Law Reporting

8.3 Institutional development...........................................................................................................23

2. Statement from the Chairman

Hon. David Kenani Maraga, EGH

4. Members of the Council

Hon. Prof. Githu Muigai

Hon. Lady Justice Roselyne Nambuye

Hon. Lady Justice Lydia Achode

Ms. Janet Kimeu

Mr. Michael Muchemi

Prof. Annie Patricia G. Kameri - Mbote

Ms. Christine Agimba

Mrs Eva Kimeiywo (Representing Mr.Sylvester Migwi)

5. Kenya Law Management Team

Mr. Long’et Terer

Monica Mellan Achode

Mr. Cornelius Wekesa Lupao

Janette Lunyolo Watila

Ms. Linda Achieng Awour

Mr. Pascal Othieno Oluoch

• MBA (Strategic Management), BBM (Accounting), CPA(K)

Ms. Emily A. Nakhungu

Mr. Martin L. O Andago

Ms. Edna Kuria Muthaura

Mr. Fredrick Buchanan O. Abea

• BBM (Finance & Banking), CPA(K), Diploma in Accountancy-KNEC

6. Statement of Council Members

7. Corporate Governance statement

iii. Treaties Database

back from 1980 to date. Key changes include the following:

v. The Proceeds of Crime and Anti-Money Laundering Regulation 2012

b. Development of the Internal Audit Plan

8.2.4 Development of the Service Charter

NO ACTIVITY STATUS REMARKS

Premium case law database Procurement ongoing. Activity Ongoing

b. Additional programs under the JPIP Project

The approved activities in the revised JPIP work plans include:

Delivery Charter as well as the organizational Service Level Agreements.

Research & Development 4 3 75.0% 4.11%

Laws of Kenya 14 12 85.7% 16.44%

Finance 5 3 60.0% 4.11%

Marketing 2 1 50% 1.37%

Human Resources 9 5 55.6% 6.85%

ICT 6 4 66.7% 5.48%

Strategy 2 0 0.0% 0.00%

Internal Audit Office 1 0 0.0% 0.00%

CEO/Editor’s Office/ 3 0 0.00% 0.00%

8.3.3 Human Resource Compensation, Welfare and Benefits

providing a full description of every job within the organisational structure

NO. TRAINING/CONFERENCE/SEMINAR DATES

2. Law Via Internet Conference 9th to 11th November, 2015

3. Corporate Governance Seminar 17th to 18th September, 2015

4. Training on Corporate Governance (Mwongozo) 28th and 29th October, 2015

5. Workshop on Database Development 9th and 10th September, 2015

6. Safety and Health Sensitization 11th March, 2016

9. Alternative Dispute Resolution Seminar 15th April, 2016

10. XML Mark Up Training 24th June,2016 to 6th July, 2016

13. Annual 32nd ICPAK Seminar 17th to 20th May, 2016 at

17. Annual IHRM Conference 14th to 16th October, 2015

18. HR Congress 11th to 13th May, 2016

22. ICT Connect Summit Conference 20th to 23rd March, 2016

24. Comp TIA N+ 23rd to 30th May, 2016

LOCATION FACILITATOR/ORGANIZER NUMBER OF

______ _ ______