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The Institute of Performing Artists(IPAL)



The Institute of Performing Artists (IPAL) will consist of the following decision-
making and administrative organs:

1.1 The Institute of Performing Artists General Assembly.

The General Assembly shall comprise all member organisations of the Institute
and the Trustees. The Assembly will have a Chairperson, Vice Chairperson and
any other officials to be determined by the Assembly. The Assembly will make all
strategic policy decisions of IPAL. It will confer responsibilities on specific sub-
committees, which it shall determine and establish as necessary.

1.2 IPAL 's Board

This shall consist of the officials of the Annual Assembly, the Programs Manager
and any other member(s) as the Institute's Council shall determine. The Board
will be IPAL 's executive arm in charge of IPAL 's day to day affairs.

1.3 IPAL 's Secretariat

This will be headed by a Programs Manager and it will implement day to day
IPAL activities under the direction of the Board. The Secretariat will also include
all staff members as the Board shall determine.


Sub committees of the Board


Staffing Pattern

The staffing pattern will be designed in such a way as to specify the positions, and will
be subject to revision from time to time as circumstances require. Each position shall
be accompanied by a corresponding current and relevant job description. Each job
description at a minimum shall include the following classification.
• Job grade;
• Basic (specific) function
• Major duties and responsibilities
• Desired qualification and other requirement


Vacancies shall be advertised in an appropriate medium to allow free, fair and

equitable competition. The advertisement shall include a brief job description,
qualification required, salary and benefit, method of application and the deadline
for submission of applications.

A selection committee comprising responsible and accountable officials of IPAL

shall be set up to screen all applications and short list applicants for interview.
This committee shall interview and rank applicants in order of merit. The best
candidate shall be given a letter of appointment and be given reasonable time to
accept or decline an offer.

IPAL shall maintain an updated Resource Persons' File, which shall act as
inventory from which consultants with expertise not readily available from within
its member organisations may be drawn from time to time for specific
programme activities.

Terms of employment

Employment shall be on one year contract or a shorter period depending on the

specific performance of the hired staff.


New employees shall serve for a probationary period of three months before
confirmation. Employee performance evaluation shall be done before translation
of his\her probation into either confirmation or termination.

New employees, on reporting, shall give their details to the Accounts Officer for
record keeping.
All employees shall have personal files in which all matters pertaining to their
employment shall be kept.


Code of Conduct

IPAL employees shall at all times conduct themselves in a manner that will not
cause embarrassment to IPAL whether by actions both within and without.

Employee shall behave in a cordial and respectable manner toward fellow

employees, community members and visitors.

Employees shall neither solicit nor accept gifts, favours, or anything of monetary
value from groups or individuals for purposes of executing unauthorised
transactions to the exclusion and disadvantage of others. This rule shall also
apply in equal measure to the relations between IPAL staff and suppliers.
Disciplinary action including summary dismissal shall be taken against violators
of this regulation.

Employees shall refrain from engaging in actions, which may appear to create
potential or real conflict of interest with IPAL.

Specifically, no employee shall participate in any selection board and

administration of a contract where to his\her knowledge his\her immediate
family, partner or an organization which he\she or his\her family or partner has
financial interest or with whom he\she is negotiating or has any arrangement
concerning prospective employment.

Salary and Wages

All salaries, wages and allowances shall be paid in arrears monthly.

Salary payments shall be by cheque. Casual workers shall be paid from petty
cash fund.

Salaries shall be reviewed annually, subject to availability of funds. The review

will be at two levels namely cost of living adjustments, which shall be apply to all
staff members equitably. The second level shall be based on merit arising out of
the staff appraisals.

Acting allowances

Acting allowances shall be paid to an employee who acts in a position, other than
his\her for more than fourteen working days for a whole period he\she has acted.
An acting allowance schedule shall be set to specification by the IPAL Board.

A letter appointing an employee to act in any capacity as above shall be issued

and the concerned employee shall indicate acceptance of the same in writing.

Office Hours
Normal hours of work will be 40 per week spread over 5 days of the week.

Monday to Friday 8:30am-1:00pm 2:00-5:30pm

However, IPAL work might require, one may be requested to devote extra work
hours due to exigency of service and/or as given situations may dictate. Extra
hours of work do not attract overtime payment but compensation for the extra
time put in shall take the form of leave commensurate with the extra work hours
within that month or subsequent month.

Extra work hours as in 2.9.2 above will, in consultation with the concerned
personnel and depending on peculiarities of any given IPAL programme activity,
be calculated and translated into monetary value so as to account for IPAL 's
counterpart project contribution in addition to other "in-kind" considerations.


Annual Leave


An annual leave schedule will be developed every beginning of the IPAL financial
year and shall be the basis upon which staff members take their leave.

Annual leave will be taken in instalments of either one week or one month after
successful completion of the probation period.

A staff member can only take annual leave after 5 months since their last leave.

Annual leave should be applied for at least two weeks before the actual leave
commencing. Annual leave forms should be filled in duplicate and checked by the
Accounts Department. The Program Coordinator or the Board. One form should
be kept in the staff personal file and another with the Accounts department

For staff members proceeding on a cumulative annual leave of one month and
above, they shall be entitled to a leave allowance of Ksh 2,000

Maternity Leave

Female staff members shall be entitled to 3 months maternity leave.

Paternity Leave

Male staff members whose spouses give birth are entitled to one month’s
paternity leave.

Paternity leave should be taken within the first two months of the child’s birth
and is not commutable.

Sick leave

When a staff member falls sick they should let their supervisor know at the
earliest opportunity. Staff members who are sick for more than a day should
obtain a doctor’s letter indicating the days off work.

Staff members will be entitled to a full pay sick leave of three months.
Subsequent 3 months sick leave will be granted on half pay. Thereafter IPAL will
seek a doctor’s advice and can either retain the employee for a further three
months on half pay or no pay.

If the sickness continues after this period IPAL will retire the employee on medical

Study Leave

Staff members undertaking studies shall be granted study leave prior to their
examinations. This applies to those studies conducted within the country.

For studies outside the country, staff members will be granted long-term study
leaves with prior arrangements with the Board.

Compassionate Leave

Staff members are entitled to a compassionate leave of up to 7 days. This leave

shall be taken in cases of bereavement of close relatives to the staff members.
For this stipulation, relatives will refer to parents, siblings, and immediate
relatives like uncles/aunties, grand parents, first cousins/their spouses/their
children and in-laws.

Other leaves

Urgent personal business

Staff members are entitled to a total of six days in a year as urgent personal
business leave. This is leave taken to deal with an urgent and unforeseen
personal matter.

A staff member is entitled to only one day as UPB. In the event the matter is to
take more than a day the staff member should seek leave from the Supervisor,
which will be offset from the annual leave.

Leave to attend professional meetings/conferences

Staff members can take leave to attend professional conferences. Where such
conferences are not sanctioned by IPAL the staff member shall have the numbers

of days taken offset from their annual leave.

Staff members shall be entitled to a maximum of three such meetings in a year.

Staff Appraisal

Staff job appraisals will be conducted every end of IPAL year. These appraisals
will be conducted in a manner that is open and aims at building the staff member


An employee who has demonstrated ability in performing assigned duties may be

promoted to a higher grade when a position with a higher grade falls vacant or
the responsibilities of position the incumbent is occupying have increased
significantly to merit re-classification. However, such promotions shall be fair,
objective, and be seen to be done in a transparent manner. All promotion must
be in writing by an authorised official of IPAL.

Staff Development and capacity building

IPAL will strive to enhance the capacity of its staff members in achieving their work.

Professional enhancement Training

Staff members are encouraged to source for training opportunities that will enhance
their capacity. This stipulation covers both the short-term and long-term educational

Short Term Courses

This refers to courses that take from 1 week to 6 months to complete.

Staff members can source for such courses that enhance their capacity in specific work
IPAL will commit to meet 50% of the cost of such courses but the staff member has to
show satisfactory proof of completion of the training.
This support will be pegged to the availability of funds

Long term courses

This refers to courses that take over six months to complete.

Staff members are encouraged to source their own funding for these types of courses.
However IPAL can guarantee the staff on such funds.

For one to qualify for such a guarantee they should;


Bond themselves to work for IPAL for at least one and half years after completion of the

In the event the study course is outside the country IPAL will meet 60% of the staff
members salary for the duration of study.

IPAL on its part will seek to support such staff members through contributions to their
studies. This support is however pegged on availability of resources.

Medical/insurance Scheme Highlights

IPAL will strive to provide members of staff with reasonable medical cover and personal
accident insurance cover. These will however depend on the resources available. For
this stipulation, a minimum cover will be the in-patient one

IPAL will strive to motivate its staff members in the most reasonable manner possible.

Some of the benefits to staff are:

Long term advances.

These are long term salary advances given to staff members for personal development
and do not attract taxes as they are pegged to the staff salary.


For a staff member to qualify for such an advance they should:

• Have satisfactorily completed 5 months in IPAL employ including the probation

• Not have a second warning letter at the time of applying
• Have no other pending advance
• Ensure that the amount requested does not exceed 4 months of their net salary


The recovery period of such an advance should not exceed the current financial year in
which the advance has been requested. In some circumstances the supervisor or
authorizing officer will exercise discretion in determining the period of recovery.


IPAL will seek to establish a gratuity scheme for its staff members. The scheme will be
registered with the Retirement Benefits Authority (RBA) and will be administered by an
competent company appointed by the Board.


Staff members will make contributions to the scheme, which will be complemented by
IPAL on a formula determined by the Board.


IPAL will strive to support its staff in welfare matters. For IPAL’s purposes such matters
shall be restricted to bereavement of staff members and their immediate relations i.e.
parents, siblings, spouses and children.

In such cases IPAL will make a contribution to the expenses of the funeral.

Termination of employment

During probation period the employment contract may be terminated by two weeks
notice or payment in lieu thereof by either of the two parties terminating the

Upon confirmation of employment, the employment contract may be terminated as

follows by either of the two parties;

1. By three months notice or payment in lieu of in the case of the Programs

2. By two months notice or payment in lieu of for the Project Officer and the
3. By one month in all other cases

Notwithstanding the foregoing, IPAL may terminate the employment contract summarily
in accordance with the employment law and such disciplinary procedures as are in place
from time to time.

Disciplinary Actions


An employee found guilty of gross misconduct after two written warnings who
does not show improvement after the warning (stipulate what is gross
misconduct) shall be interdicted for a period of 14 days without pay.


An employee may be dismissed from employment on any one or a combination of

the following:

* Unsatisfactory performance of his\her duties;

* Gross misconduct infringing on the IPAL Code of Conduct, and
* Thefts including corruption.



An employee may be declared redundant where:

 he\she fails to perform assigned duties satisfactorily

 the type of skills he\she possesses are no longer needed by IPAL
 The IPAL activities are curtailed due to financial constraints or come
to an end.

Travel Policies

Employees on official duties outside their official duty station shall be entitled to a
travel imprest (advance) to cover fares, per diem and other ordinary and necessary
travel related expenses. The imprest approval shall not exceed 80% of travel needs.

Employees on official travel shall be entitled to a per diem as follows:

Ksh 2,000 for a night out trip

Ksh 1,000 for a day only trip

This per diem shall be acknowledged on official forms and shall be exclusive of transport
or fares

Car allowance or the use of personal vehicle shall be based on a mileage rate of KSH
25 per kilometre. However personal car use shall have to be authorized by either the
Programs Manager or Board.

Employees travelling by public means shall be entitled to full fare, provided such claims
are supported by official receipts.

Participants to various fora organised by IPAL in furtherance of its objectives shall not be
entitled to Per Diem but shall be re-imbursed for return local travel costs by road.
Participants who use personal vehicles or travel by air locally shall be required to obtain
prior approval from IPAL.

This provision shall be waived in circumstances where such fora are organised under
collaborative arrangements with other partners and networks whose policies are at
variance with this provision.

Requests for travel allowance and per diem shall be made on a prescribed Imprest
Application form designed for that purpose.

Local and international air carriage shall be the most economical (Economy Class)
unless otherwise determined in consultation with partners and/or collaborative


IPAL Volunteers

Volunteers may serve in specific project areas and shall be paid such a Volunteers'
Allowance as shall be permissible under that particular project activity. The principle of
voluntary service shall apply on the same measure to IPAL Secretariat regulars who are
not on guaranteed salary.

The Project Officer will be responsible for volunteers in the Institute and will be
accountable for any imprest held by them.

Part-Time Contractual Arrangements

This may be entered into in circumstances where particular expertise is not

available within IPAL member organisations. This arrangement shall be for a one-
stop activity or assignment and will be entered into by the IPAL Board.

Consultancy Services

As one of its strategies IPAL shall seek to conduct consultancies for other
organizations. Staff and Board members of IPAL shall be called upon to undertake
such consultancies when they arise. In some cases IPAL shall subcontract such


When a staff member undertakes such a consultancy, IPAL will pay the staff
member a honoraria of 30% of the net earnings from the exercise.

When a Board member undertakes such a consultancy, IPAL shall pay the
member a honoraria of 70% of the net earnings from the exercise.

This caveat applies to consultancies that fetch more than a total of Ksh 3000 per


Equipment Records

All equipments in the custody of IPAL whether obtained through grant awards
from partners or otherwise shall be recorded in the Assets File designed for that
purpose. Entries into the Assets File in respect of any equipment shall have the
following information recorded clearly:

* Equipment description
* Equipment serial and/or identification number
* Origin and/or source of Equipment
* Cost and date of acquisition

* Location and condition of equipment

* Ultimate disposition data
* Person assigned direct responsibility for equipment

IPAL Inventory

The IPAL Accountant at the IPAL Secretariat shall be designated and shall take
physical inventory at the Secretariat both at the beginning of IPAL programme
activities and at the end of year. The inventory shall be by location and will be
prominently displayed in each office space.

Security of Property and Equipment

No unauthorised persons other than designated IPAL staff may make use of any
equipment in the custody of IPAL.

All equipment shall be maintained in secure places in the IPAL offices and strict
rules relating to movement of visitors at the IPAL Secretariat premises will be put
in place for regulation purposes.

No equipment or property of IPAL may be removed from his or her location and/or
taken out of its offices without authorization by the IPAL Board.

Whenever any equipment is left unattended, it shall be under proper lock and

The IPAL Secretariat premises shall be firmly locked at the close of business and
will be re-enforced through availability of security guard services round the clock.

Individual equipment of value will be insured against theft and destruction by

such causes as fire and other natural calamities.

Regulatory procedures will be put in place to restrict movement of visitors within

IPAL premises. As much as possible all visitors will be attended to at the reception
unless otherwise determined by the officer to be seen.

Use of Organization Vehicle and other Property


IPAL owned vehicles shall be driven by authorized personnel for official purposes

A trip request shall be prepared on a designated form and authorized for each trip
showing the following:

* Vehicle registration number


* Driver's name
* Odometer reading at the beginning of the trip.
* Destination
* Purpose of the trip;
* Name(s) of passenger (s);
* Odometer reading at the end of the trip and
* Departure and arrival times.

Fuel receipts must be obtained as supporting documents for expenditure incurred

during official duties.

When circumstances so dictate IPAL may use private individual(s) vehicle(s) for
official purposes. In this event, procedures (3.4.1), (3.4.2) and (3.4.3) will apply.
Mileage claims and wear and tear will be re-imbursed at a rate of KSH 25 per
kilometre at the time of use of such private vehicle(s).

Office Equipment

With respect to telephone, fax, printers and photocopier, proper records will be
kept and maintained of all transactions.

No IPAL property and/or equipment may be converted to personal use.


All IPAL vehicles and equipment shall be regularly serviced by appointed dealers
with regards to each equipment.

Where private individual(s) vehicle(s) are used in official IPAL activities,

maintenance of the same - where necessary - will be undertaken at IPAL 's costs
subject to the availability of funds and authorization of such expenditure by the
IPAL Board.

No IPAL personnel may attempt user servicing of any equipment in the custody of

Suppliers with Guarantee arrangements in respect of any equipment will be encouraged

to inspect the same when need arises and thereafter service equipment at reasonable
interval which shall not exceed six months.

Whenever need arises for maintenance, the person responsible for the equipment
concerned will notify the accountant who will in turn requisition maintenance from
appropriate dealers and/or suppliers.

Disposal of IPAL Assets

Upon completion of its mandate or on voluntary dissolution all assets that shall have
been acquired by the Institute will be distributed in consultation with Donor partners on

the basis of such equity as shall be determined at the consultation.


Procurement for major items shall be done on the basis of approved budget levels
by the highest constituted body, which is the IPAL. All procurement transactions
shall be done in a manner which promotes open free and fair competition in the
market place and which serve the best interest of IPAL.

Employees involved in the procurement transactions shall at all times establish

high moral and ethical standard with their counterparts.

The Institute of Performing Artists shall authorise responsible employees to make

financial commitment on its behalf.

Authorised employees shall raise a purchase requisition to the accountant for


The accountant shall, based upon budgetary allocation forward the requisition to
the authorizing official for approval.

After approval by an authorized official, the accountant, depending on the volume

of the requisition, shall raise a local purchase order and send it to the Programme
Coordinator for approval.

For purchases, which require significant layoff of funds (Ksh 50,000 and above),
quotations shall be obtained from at least three suppliers. After quotations have
been analysed by the IPAL Board or its designee the purchase order shall be sent
to the lowest quotation.

Procurement award, which appear to create a conflict of interest shall not be

made. Under no circumstances shall an award be made to a person or
organization, where the persons making an award or members of their family
have a financial interest.

When goods are received they should be inspected to ensure they are in full
compliance with specification to the purchase order. If acceptable the accountant
shall accept the invoice and initiate payment.

The accountant shall ensure the invoice agreed with the purchase order and the
delivery report if any.

IPAL shall maintain the following accounting instruments and books of accounts:

* Final audited accounts.

* Monthly management reports as below:-

 Income and expense statement

 Funds accountability statement
 Bank reconciliation
 Petty cash analysis
 Cash flow projection

* Cash-book and bank file

* Nominal ledger
* Subsidiary ledger for fund accounts and large accounts
* Petty cash book
* Petty cash invoice/voucher files (alphabetic)
* Invoices paid/voucher paid files (alphabetic)
* Outstanding invoices /voucher file (alphabetic)
* Journal voucher register
* Voucher bank file
* Reports file (by report in date order)

IPAL shall appoint an independent auditor to audit its books.:

Funds from donor partners will be deposited in such bank account as shall be
determined by the IPAL /Donor(s) and accounted for separately in line with normal
fund accounting. Other requirements specified by donor partners will be built into
existing IPAL control structure. IPAL Board shall determine the signatories for IPAL
accounts and the manner in which such accounts will be operated.

Audit of IPAL 's accounts will be carried out at such interval by an independent
accounting firm appointed as above, and will be completed within a period agreed
jointly by IPAL and the audit firm. There shall also be the final audit at the close of IPAL


Requests for expenditure are to be made on prescribed forms detailing the nature of
expenditure and rationalizing the same. Payments above Ksh 2000 shall be made by

Imprest to be surrendered immediately the activity is accomplished and in any case not
later than seven days thereafter. Such returns are to be accompanied by appropriate
documentation and receipts.

Accounting System

The following procedures shall be followed when cash is received:

* Cash shall be paid to the authorised official who shall issue an


official receipt. The receipt shall be pre-numbered and the

numbers shall be accounted for. The authorised official must
initial the receipt. The receipt shall date the source of the

* Receipt books shall be in duplicate, original receipt should go

to the person\organization making the payment. Duplicate
receipt should be kept for accounting purposes.

* Cash receipts shall be totalled and entered into the main cash
book with full receipt details such as date, number, source
and amount.

* All cash received shall be banked within one day or on a

designated day within the week. Copies of the pay-in-slips
shall be kept in order.

* When banked an entry shall be made in the bank column of

the cash book. These entries shall be made to easily identify
cash receipt with corresponding banking. The balances of
cash columns shall be zeroed at the end of each month.

* When payments are made directly to the bank the

accountant shall issue a receipt as in the first item above
after he\she receives the bank advise.


The following procedures shall be followed when payment is made by cheque:

* Official receipts shall be issued showing the cheque number.

* The receipt number shall be entered in the reverse side of the check
for follow-up in the event the cheque is dishonoured.

* Like cash, cheques shall be banked within one day of receipt or on

the next designated banking day.

* At close of each business day, cheques shall be totalled and entered

into the bank column of main cash book.

* When a cheque is dishonoured, the accountant shall communicate

with the drawer immediately. The dishonoured cheque shall not be
released until the drawer makes acceptable alternative payment.
The entry of the dishonoured cheque shall be reversed in the cash


Limitations as to Mode of Payment

All payments in excess of KSHS 5,000 shall be by cheque unless otherwise determined
by the IPAL Board.


Invoices from suppliers shall be received and checked by the accountant. The
accountant shall ensure the invoices are in agreement with the purchase order and
delivery notes. He/she should also ascertain availability of funds before writing a

Payment Vouchers

* The approved payment voucher shall be returned to the

accountant to write a cheque. The accountant upon issuance
of a cheque shall stamp all documents "PAID"
* The cheque, with all supporting documents shall be sent to
the signatories for signature.
* The signed check shall be sent\dropped to or collected by the
* Details of paid vouchers shall be entered into the cash book.
* All paid vouchers together with original third party supporting
documents shall be filed in chronological order.

Cash Book Balancing

The Cash-book shall be balanced daily.

Statutory Deductions

Obligatory statutory deductions as required under the various laws of the Republic of
Kenya shall be made and remittances made to the appropriate authorities in respect of
all payments made to individuals and classified as either corporate or individual income.
This policy shall apply to Income Tax, Value Added Tax (VAT), National Social Security
Fund (NSSF) and the National Hospital Insurance Fund (NHIF).

Petty Cash Procedures

Insured Petty Cash Fund

Subject to regular review on minimum cash requirements, insured petty cash

fund of Ksh.20,000 shall be maintained.

Procedures of petty cash payments:

* The accountant shall raise a petty cash voucher with all supporting
documents and with details of the expense and payee.

* The voucher shall be signed by the accountant and passed to the

Programme Manager, or his\her designee, for approval.

* When the voucher is approved and the payment made, it shall be

stamped "PAID."

* Like other payments, petty cash vouchers shall be pre-numbered

and details entered in the petty cash book and shall be analysed
under appropriate expense columns.

Procedures for replenishing petty cash:

* When the petty cash balance falls below 3,000 the accountant shall
complete a payment requisition form for an amount equal to the
vouchers paid. Paid vouchers shall be attached to the payment

* The payment requisition shall be approved by the Programmes

Manager or his\her designee.

* At the end of each month, the petty cash book is totalled to

determine the balance.

Surprise cash counts:

This shall be done at least once a month. Cash count shall be done and
documented by the accountant or designated employee (s). The result of cash
count shall be reported to the Programme Manager immediately.

Cash Book\Bank Reconciliation

At the end of each month the cash book shall be totalled and the balance determined to
be used as a basis for bank reconciliation. The reconciliation shall show:

* Bank balance per cash book

* Outstanding lodgements;
* Un-presented cheques;
* Bank charges and other debits passed by the bank and
* Balance per bank statement.

The reconciliation shall be prepared by an individual different from the one who banks
funds, and should be reviewed and signed by the Programme Manager.

All bank reconciliation must be filed in chronological order.

General Ledger Procedures


Posting to the general ledger shall be made after closing the cash book(s) at end of the
month by way of relevant posting journal(s)

The posting journals shall list all affected accounts and amount. The journals must
balance before any posting is done.

The trial balance shall be extracted from the general ledger at least once every three
months and at the end of the financial year.

The trial balance shall be used in preparing the draft financial accounts and
supporting schedules.