Report of The AG On NCLR For The Year Ending 30th June, 2023

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K EN YA LAW
T H E N AT I O N A L C O U N C H FO R L AW REPO RT I N G
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O lf f l C E O P T H E A U D IT O R G E N E RA L
P. 0 . Box 300 84 - 0 0 10 0 , NAI ROBI
R E G I S 'T' R Y
R E C E IV E D
N A T I O N A L C O U N C I L F O R L AW RE P O R T I N G
A N N U A L R E P O R T A N D F I N A N C I A L ST A T E M E N T S
F O R T H E F IN AN CIA L Y E A R E N D E D
JUN E 30™ JUN E 2023
Prepared in accordance wi th the A ccrual B asi s of A ccounti ng M e t h o d u n d er th e
I nternati onal Publ ic Sector Accounting Standards (I PSA S)
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N ational Council for Law Reporting

Arui ual Report and Financi al Statements
for the fi nanci al year ended Jime 30, 2023 , 9
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i I P ag e
N ati onal Council for L aw Reporting
Annual Report and Financi al Statements
for the fi n ancial year ended June 30, 2023
T A B L E O F CON T E N T S
1. Acronym s, Abbrevi ati ons and Glossary of T erm s ii i
2. Key E ntity I nform ati on and M anagement VI
3. T h e C o u n ci l M em b er s XU
4. Key M anagement T eam x vii i
5. Chairperson’s Statement x x u
6. Report of the Chi ef Executi ve Of fi cer XX IV
7. Statement of Perform ance against Predetermined Objecti ves for F Y 2022/ 2023 x x v u
8. Corporate Govern ance Statem en x x x ii
9. M anagement Di scussion and Analysis XX XV
10 . E nvironm ental and Sustainabili ty Reporting x lvi
11. Report of the Coimcil M embers li
12 . Statement of Directors Responsibili ties lii
13 . Report of the I ndependent Auditor for the Financi al Statem ents of N ational Council for L aw Reporting lii i
14 . Statement of Financi al Perform ance for the year ended 30“’ June 2023 1
15 . Statement of Financial Positi on as at SO* June 2023 2
16 . Statement of Changes i n N et Assets for the year ended 30* June 2023 3
17 . Statement of Cash Fl ows for the year ended 30* June 2 0 2 3 4
18 . Statement of Compari son of Budget and Actual am ounts for the year ended 30* June 2023 5
19 . N o t e s t o t h e F i n a n c i a l St a t e m e n t s 7
20. Appendi ces 34
ii I P a g e
Annual Report and Financi al Statem ents
for the f in anci al year ended June 30, 2023
1. Acronyms, Abbrevi ations and Glossary of Terms

A : Acronym s and Abbrevi ations
B eT A
Bottom-up Economic Transformation Agenda
CE O Ch ief E x ecut iv e O f fi cer
C SR
Corporate Social Responsibility
CL D C ase L aw D atab ase
D CE O D eputy Chief Executive Offi cer

FY F i n an ci al Y ear
G OK
Government of the Republic of Kenya
H ELB Higher Education Loans Board
I CPA K
Institute of Certifi ed Public Accountants of Kenya
I P SA S
Intern ational Public Sector Accounting Standards
I CT
Information and CommunicationsTechnology
I CT A K I CT association of K enya
IEEE
Institute of Electrical and Electronics Engineer - Computer Society
IL O Intern ational Labour Organisation
I SO I ntern ational Standards Organization
K LD K enya Legislation D atabase
KLR K enya Law Reports
K PI K ey Performance Indicator
KFS K enya Forestry Service
L oK Laws of K enya D epartment
M D A s Ministries, D epartments, Agencies
M TP M ed i u m T er m P l an
M TEF M edium Term Expenditure Framework
N CAJ National Council on AdministrativeJustice

N CL R
National Council for Law Reporting
N H IF National Hospital I nsurance Fund
N SSF N ational Social Security Fund
iii I P a g e
N ati onal Council for L aw Reporti ng
for the fi n anci al year ended Jime 30, 2023
OAG O f fi ce o f t h e A u di t o r G en er al
OAG & D oJ Offi ce of the Attorney General and D epartment of Justice

PFM Public Finance M anagement
PPE Property Plant & Equipment
P SA SB Public Sector Accounting Standards Board
PA Y E Pay as You Earn
R& D Research and Development
SA G A s Semi -Autonomous Government Agencies
SC A C State Corporations Advisory Committee
SD G s Sustainable D evelopment Goals
SLO & D oJ State Law Offi ce and D epartment of Justice

UK United K ingdom
UON University of N airobi
VAT V al u e A d d ed T ax
W IP Work in Progress
iv I P a g e
for the fi nanci al year ended June 30, 2023
B: Glossary of T erm s
Council Members - Members of the Council / Board directi y entmsted with the responsibility of giving the strategic
direction of the organisation.
Fiduciary Management - Members of Management directly entmsted with the responsibility of fi nanritil resources o f th e
organisation.
Comparative Year - Means the prior period or fi nancial y ear .
V I P ag e
Annual Report and Fi nanci al Statem ents
for the fi nancial year ended June 30, 2023
2. Key E ntity I nform ation and M anagement
(a) Background inform ation
The N ational Council for Law Reporting (NCLR) is a state corporation in the Office of the Attorney General an d
Department of Justice. The brand name of the N ational Council for Law Reporting is K enya Law. K enya Law was
established under the N ational Council for Law Reporting Act (Act N o. 11 of 1994). I t is domiciled in K enya an d i s
based in N airobi with no other branches in the Country. K enya Law is governed by a Council; the body that is responsible
for the general policy and strategic direction of the institution. The Council has 12 statutory and 2 Co-opted m em b er s.
I t is chaired by the Chief Justice of the Republic of K enya.
(b) Princip al Acti vi ti es
The principal mandate of the N ational Council for Law Reporting (NCLR) is as follows;
T he Council shall ;
i) Be responsible for the preparation and publication of the reports to be known as the K enya Law Reports,
which shall contain judgments, rul ings and opinions of the superior courts of record;
ii) Undertake such other pubhcations as in the opinion of the Council are reasonably related to or connected
with the preparation and publication of the K enya Law Reports; and
iii) Perform any other functions conferred on the Council by or under the provisions of any other written law.
The overall mandate of K enya Law is:
i) To monitor and report on the development of K enyan jurispmdence through the publication of the K enya
Law Reports;
ii) Revise, consolidate and publish the Laws of K enya, a mandate delegated to N CLR by the A ttorn ey General
through Legal Notice No. 29 of 2009, in li ne with sect ions 7 and 8 of the Revi sion of L aw s A ct; and
iii) To undertake such other related publ ications and perform such other functions as may be conferred by law.
On the Council’s website - www.kenyalaw.org- you will fi nd Case Law, the Laws of K enya, the Parl iamentary H ansards,
the K enya Gazette, and the D aily Cause List from various courts. Legal N otices and other publications.
K enya Law’s vision is to be the lead provider of public legal information towards an enlightened society.
K enya Law’s mission is to provide universal access to public legal information by monitoring and reporting on th e
development of jurisprudence for the promotion of the r u l e o f l aw .
K enya Law’s core values are I ntegrity, Professionalism, Transparency and Accountability, I nnovation and creativity.
Reliability and Citizen/ Customer Focus.
Kenya Law is focusing on three (3) strategic themes / core objectives as indicated below:
i) Access to public legal information
ii) Organizational sustainability
iii) Corporate identity and Brand visibil ity
vi I P a g e
(c) Key Management
Kenya Law’s day-to-day management is executed by the following key organs:

i) Council M embers
ii) Editor / CEO/ Accounting Offi cer

iii) K ey Management
(d) Fiduciary Management
The key management personnel who held offi ce during the fi nancial period ended 30* June 2023 and who had dir ect
fi duciary responsibility were:
N a m e o f t h e O f fi c e r
Responsibili ty
1 Editor/ CE O Prof. BusalileJack Mwimali

2 Snr . A ssistant E ditor/ D CE O M s. Janet Munywoki
3 H ead o f H um an R esour ce an d A dm in i st r atio n M s. Janette Watila
4 H ead o f Fi n an ce M r . Pascal O th i en o
5 Head of Laws of K enya M s. W am b ui K am au
6 Head of Law Reporting M s. Njeri Githanga
7 Head of Research and Development Mr. Andrew H alonyere
8 Head of Strategy, Quality and A ssurance and
M s. E dn a M u th aur a
Per f or m an ce E v alu at io n
9 Head of Sales Marketing and Customer Care M s. Emily N akhungu

10 H ead of I n f or m at ion Co m m un i cati on s an c
Mr. Martin Andago
Technology (ICT)
11 H ead o f I n t ern al A udi t M r . B o m f ac e O d er o
12 H ead o f Pr o cur em en t Mr. John Paul Mutugi
vii I P a g e
N ational Council for L aw Reporting
(e) Fi duci ary Oversight Arrangements
The oversight responsibility of the Council is delivered through various Committee activiti es. The Council has four (4)
committees through which various oversight roles are ex ecut ed as sh ow n b el ow :
A udit (& Risk M anagement Committeeactivities;
i) To monitor and report on the effecti veness of K enya Law’s internal fi nancial controls and risk management
sy st em s.
ii) To monitor and review the effecti veness of K enya Law’s intern al audit functi on and follow up on the
implementati on of audit recommendati ons.
iii) To monitor compliance with the legal framework in K enya Law’s procurement and fi nancial management
practi ces.
iv) To review and monitor the extern al auditor’s independence and objecti vity and the effecti veness of audits,
taking into account relevant professional and regulatory requirements.
V) To develop and implement a policy on K enya Law’s engagement w i t h th e o f fi ce o f th e A u di t or G en er al

(OA G).
M embership of theA udit eir Risk M anagement Committeeof theCouncil includes:

N am e o f th e C o m m i tt ee M em b er s
A udit an d R i sk
i) M s. Jennifer Gitiri - Chairperson
M anagement
C o m m i t t ee
ii) Prof. Winifred Kamau
iii) Hon. Justi ceJames Rika
iv) Mr. Dudley Ochiel
Finance eir General Purp oses (FeFGP) Committeeactivities;
i) To guide in the development and approval of K enya Law’s fi nance policies and procedures.
ii) T o guide in the development and periodic reviews of adequate internal controls in Kenya Law’s fi nance and
accounti ng systems.
iii) To monitor the integrity and reliability of K enya Law’s periodic Financial Reports and Annual Financial
statements in reporting of Kenya Law’s fi nancial performance.
iv) To review signifi cant judgments made by management i n t h e fi n an ci al st at em en t s.
V) To review and approve Kenya Law’s Quarterly / Annual Reports and Financial Statements.
vi) To guide in the preparation and approval of K enya Law’s budget. A nnual w ork plan and procurem ent plan to
promote timely delivery of the K enya Law strategic plan.
M embership of theFinance General Purposes Committee of the Council includes:

N am e o f t h e C o m m i t t ee M em b er s
i) Ms. Eva K imeiywo - Chairperson

F in an ce an d ii) Hon. Ladyj usti ce Fatuma Sichale
General Purposes iii) M s. Linda Murila
C o m m i t t ee iv) Ms. Sarah Nyoike
v) Mr.JonaWala
viii [ P a g e
Technical Committee activities;
i) To guidein the development, approval and evaluation of thelevel of implementation of KenyaLaw’sStrategic

plan,
ii) To guidein the development and approval of policies and procedures of workf lows for the technical / c o r e
departments,
iii) To monitor the quality and timeliness of Kenya Law’s publicati ons and the provision of Public legal
informati on to the public,
iv) To monitor the level of accessibility to public legal informati on by the public and advice o n c o n t in u o u s
improvement.
Membership of theTechnical Committeeof theCouncil i ncludes:

N am e o f th e C o m mi t t ee M em b er s
i) Ms. Linda Murila - Chairperson

ii) H on. Justi ceJames Rika
T echn i cal C om m i tt ee iii) Ms. Eva Kimeiywo
iv) Mr. D udley Ochiel
v) Mr. Samuel Njoroge
H uman Resources Committee activities;
i) To guide in the development and approval of Kenya L aw ’s H um an r eso ur ce in st r um en t s,
ii) To guide in the development and approval of Kenya Law’s remunerati on, compensati on and benefits
st r u c t u r e;
iii) To guidein thedevelopment and approval of policiesand proceduresfor management of KenyaLaw’sHuman

r e so u r c e s ,
iv) To guide in the development and approval of policies and procedures for Kenya Law staff development and
moti vati on programmes,
v) To guide in the development and approval of policies and procedures for Kenya Law staff welfare
p r ogr am m es,
vi) To guide in the development and approval of policies and procedures for KenyaLaw staff relati ons, discipUne
and dispute resoluti on.
Membership of theHuman Resources Committeeof theC ounci l i ncludes:

N am e o f t h e C o m m i t t ee M e m b er s
i) Hon. Ladyj usti ce Fatuma Sichale - Chairperson

H um an R eso ur ces Co m m i t tee ii) Prof Winifred K amau
ii i) M s. Jennifer Gitiri
iv) M s. Sarah Nyoike
ix I P a g e
I n addition to intern al oversight structures executed by the Council, the N ational Assembly also exercises oversight over
Ministries D epartments and Agencies (MDA s) as follows;
i) Parliamentary committees investi gate specifi c matters of nati onal policy, government administrati on, budget
executi on, government performance of all MDAs.
ii) The Parliamentary Committees execute assignments that parliament would not be able to undertake in the
large, formal environment of house sittings, such as fi ndi ng out the facts of a case or issue, gathering ev i d en c e
from expert groups or individuals, sifting through evi dence and drawi ng up reasoned conclusions.
iii) The Budget and Appropriati ons Committee provides oversight in the Medium Term Expenditure Framework
(MTEF) budget process especially in the appropriati on of budgets to MDA s. The Council being a government
agency therefore is subject to this budget process and oversight.
iv) specifi cally provide oversight (watchdogs) into

T h e Pu b li c A cco ti n t s an d th e Pub li c I n v estm en t Co m m i t t ees
the use of public funds by scrutinizing audited fi nancial statements and specifi cally audit queries flagged by
the Offi ce of the Auditor General . The Council, being a State Corporati on, is therefore subject to these
oversight arrangements.
K enya Law also receives conditi onal grants f rom various development parmers to f und specifi c acti viti es f rom t i m e t o
time. The utilizati on of these funds is always subject to specifi c conditi ons from the parmers. I n such cases, development
parmers provide the following oversight acti viti es;
i) T o M onitor and review progress of projects in relati on to the pre-set performance agreements, contracts or
expected outputs.
ii) To provide recommendati onsregarding strategic directi ons, new opportuniti esfor investment/ collaborati ons and
effi ciency in performance.
iii) T o approve the budget proposals for development projects and interrogate the periodic performancereports
f o r t h e sam e.
iv) To provide projects monitoring and evaluati on arrangements, both operati onal and fi nancial .
X I P ag e
Atmual Report and Financi al Statem ents
(f) Kenya L aw’s H ead Offi ce

A CK Garden A nnex, Fifth Floor
1st Ngong Avenue,
P.O . Box 10443 - 00100,
N airobi, K enya.
(g) Kenya L aw’s Contacts

Telephone: 020 2712767
E-mail:info@kenyalaw.org
Website: www.kenyalaw.org
(h) Kenya L aw’s Bank ers
i. K enya Commercial Bank,
Capitol Hill Branch,
P.O Box 69695- 00400,
N airobi, K enya,
ii. ABSA Bank K enya l i mited,
Hurlingham Branch,
P.O Box 34974- 00100,
N airobi, K enya,
(i) Kenya L aw’s I ndependent Auditor
T he A uditor G eneral,
Offi ce of the Auditor General, Anniversary Towers,
University Way
P .O B o x 3 0 0 84 - 0 0 10 0
N airobi, K enya,
(j) Kenya Law’s Principal Legal Adviser
The Attorn ey General,
Offi ce of the Attorney General & Department of Justice,
H arambee A v enue,
P .O . B o x 4 0 1 12 - 0 0 2 0 0
Nairobi, K enya.
xi I P a g e
3. T h e C o im cil M em b er s
RE F D I RE CT O R S D E TA IL S
1. Date of Birth: 3”>June, 1960

K ey Q u ali fi cad ons:
i) Master of Laws (LLM) Degree fr om the University o f L o n d o n
ii) A Bachelor of Laws (T-T-B) Degree from the University o f N air o b i
iii) A Post Graduate Diploma in Legal practi ce.
Work E xperi ence;
i) Chief Justi ce & President of the Supreme Court
ii) Chairperson of the Nati onal Council on the Administrati on o f
Justi ce (NCAJ)
iii) Judge of the Court of Appeal for over nine years
iv) Various divisions of the High Court of Kenya for over eight years
an d h ead ed t h e E n v i r o n m en t an d L an d D iv i si o n
v) Resident Judge at Kitale Law Courts

H on. Ju sti ce M arth a K K oom e, E GH vi) Judge at the Mdimani Commercial Court
T he Chi ef Ju sti ce & Presi dent of the vii) Judge of the Family Division
Sup rem e Court of K enya. viii) Legal practi ti oner for fi fteen (15) years in the areas of Family L aw
Chairperson, N ati onal Council for and public interest liti gati on.
L aw Rep orting
D ate of App ointm ent - M ay The Hon. Chief Justi ce has also been the chairperson of; the NCAJ special
2 02 1 taskforce on Children matters; the K enya M agistrate and Judges Associati on
(KMJA); Federati on of Women Lawyers (FIDA) and is a founding member
of the League of Women voters. Before joining theJudiciary,
2. D ate of Birth : A ugust, 1958
K ey Qu ali fi cati ons:
i) Bachelor of Laws (LLB) degree fr om the University o f N air o b i
ii) a Post -Graduate Diploma in Law from the Kenya Sch o o l o f L aw
■* » v
W ork E xp erien ce:

i) Judge, Court of Appeal
ii) Assistant Director, Kenya Anti-Corruption Authority (K ACA) -
20 0 9
iii) Private Practi se - Kitale and Nairobi

iv) Magistrate & Resident Magistrate
r v)
vi)
Council Member - Law Society of Kenya
Council Member - FIDA (IQ
H on . L ady Justice F atum a Si ch ale
E x ecutive/ I ndep endent/ A ltern ate: Independent
Judge - Court of App eal
Coun cil Com mi ttee M embership :
D ate of App ointm ent - Apri l 2017
i) Chairperson - Human Resource and Administrati on C o m m i t t ee
D ate of Re-app ointm ent - A p ril 2021 ii) Member - Finance & General Purposes Committee
H on . Sichale w as adm i tt ed t o th e Roll o f A dv o cates in 19 8 3.
xii I P a g e
for the fi nancial year ended Jime 30, 2023
3. D ate of Birth : 16* O ctober, 1967

i) Bachelor of Laws (LLB) &om UoN
ii) LL.M from the University of London, specializing in in t ern ati o n al
dispute resoluti on
ui) Post Graduate Diploma in Law from the Kenya School o f L aw .
Work E xp eri en ce:

i) Judge of the Employment & Labor Relati ons Court
ii) Joined the Industrial Court of Kenya asJudge in 2006
iii) Reappointed as aJudge in 2012 when the Court moved fr om Ministry
of Labour to theJudiciary.
iv) Just
i ce Rika served on:
a. The committee that operati onalized Labour laws of
H on Justi ce Jam es Rik a 2007/ 2008
Judge - H igh Court of Kenya b. Member of the Kenyan Delegati on to ILO 100th session
which adopted 189th ILO Conventi on (2011)
Date of Appointment - N ovember 2021 c. Concerning D ecent Work for D omesti c Servants at G en ev a
Sw i t z er lan d
d. Parti cipated in other initiati ves of the ILO regionally at D ar es

Sal aam an d A r u sh a.
Executive/ I ndependent/ Altem ate: Independent

Council Committee M embership:
i) Member - Audit & Risk Committee
ii) Member - Technical Committee
4. Date of Birth: 1“ January, 1963
i) Bachelor of Laws (LLB) degree fr om the University o f N air o b i
ii) Post -Graduate Diploma in Law fr om the Kenya School o f L aw
W ork E xperi ence: Chief State Counsel in the O ffi ce of the Attorn ey
General and Department of Justi ce'
Executive/ Independent/ Altemate: Altern ate to theAttorn ey G en er al
i) Chairperson - Technical Committee,
ii) Member - Finance & General Purposes Committee
M s. M u r il a i s a w as adm i t t ed t o t h e B ar i n 19 89 .
M s . L i n d a M u ri l a
Chi ef State Counsel, OAG& DOJ
Representing H on. Justin M uturi -
A ttorn ey Gen eral
D ate of A ppointm ent - N ovember 2016
xiii I P a g e
for the fi nanci al year ended Jime 30, 2023
Date of Birth: 17* September, 1986

i) Bachelor of Laws University of Nairobi
ii) Master of Laws (Law, Governance, and Democracy) University of
N ai r o b i
iii) Trained in trial advocacy by the Itms of Court College of Advocacy

(UK) and the Nati onal Insti tute of Trial Advocacy (NITA, U SA).
Work E xperi en ce:
i) Senior Liti gati on and Research Counsel - Kati ba I n st it u t e
ii) 2018 Public Interest Jurist of the Year Award,
iii) Certi fi ed Professional Mediator (MTT)
iv) Member of the Chartered Insti tute of Arbitrators (CI Arb)
v) Member Intern ati onal Commission of Jurists (ICJ). Dudley has
Executive/ I ndependent/ Altem ate: Independent
Coun cil Conuni ttee M em bership :
M r . D udley O chi el
A dvocate of th e H igh Court of K enya
ii) Member - Technical Committee
D ate of App ointm ent - Febm ary 2022 He is a member of the Law Society of Kenya admitted to th e R oll o f
A d v o cat es i n 2 0 12
6. Date of Birth: 7* February, 1984
K EN > K ey Qu ali fi cati ons:
i) Master of Laws (LL.M) degree from the University o f N air o b i
N YA I
ii) Master of Laws (LL.M) degrees fr om the Central European University
iii) Bachelor of Laws (LLB) degree fr om the University o f N ai r o b i
V ji Ki N
iv) Post Graduate Diploma in Law fr om the K enya School o f L aw
SI V A I A W N IV A I W ork E xp eri ence:
i) Senior State Counsel at the Offi ce of the Attorn ey G en er al an d
V JIK^ NYA I A VV Department of Justi ce,
ii) Corporati on Secretary & Head of Legal - Asset Recovery Authority
l)| Executive/ I ndependent/ Altern ate: Independent

Counci l Com m ittee M em bership :
a) Chairperson - Audit & Risk Committee,
b) M ember - H R & A dmi nistrati on Committee
A *
Ms. Gitiri is an Advocate of the High Court of Kenya
M s. Jennifer Gi tiri
Seni or State Coun sel , OA G& D OJ
D ate of A pp ointm ent - Janu ary 2017
D ate of Re-app ointm ent —July 2020
D ate of exit - July 2023
xiv I P a g e
7.
Date of Birth: 4* April, 1975
K ey Q uali fi cati ons:
i) Bachelor of Communications (Publishing
ii) Diploma in Printing Technology
X
Work Experience: Principal Pri nter at the Government P r ess
Executive/ I ndependent/ Altem ate: Altern ate to the Government P r i n t er
a) Chairperson - Finance & General Purposes Committee,
b) Member - Technical Committee
Ms. Kimeiywo is in charge of K enya Ga2ette and its Subsidiary Legislations.
M s. Eva Kimeiywo, Seni or Printer

Rep resenting M r . A bdi H assan A li ,
G o v ern m en t P r i n t er
D ate of A ppointm ent - July 2014

8.
D ate of Birth: 17* January, 1982
LLB —University of N airobi
Post Graduate Diploma in Law - Kenya School of Law
W ork E xp erien ce:

i) Advocate of theHigh Court of Kenyawith twelve (12) years’ experi ence
ii) Pri vate legal practitioner
iii) aLaw lecturer at the Kenya Instimte of Management (K IM)
iv) Law Clerk for the Kenya Court of Appeal
Executive/ Independent/ Altern ate: Independent

M s. Sarah N yoike
Counci l Committee M embership:
Advocate of the H igh Court a) Member - Finance & General Purposes Committee
b) M ember - HR & A dm in Committee
Date of appointment- Febmary 2022
Ms. Nyoike is also a Member of the Law Society of Kenya
XV I P a g e
for the fi n anci al year ended June 30, 2023
9. D ate of Birth : 8* M arch, 1964

i) PhD fr om Osgoode Hall Law School, York University in C an ad a
ii) LLM rf om the University of Nairobi

iii) Bachelor of Laws (LLB) degree
Work E xperience:
i) Law lecturer, trainer and researcher in K enya and C an ad a
it) Advocate of the High Court of Kenya of more than twenty years’
standing
iii) Certifi ed Public Secretary (CS)
L iv) Qualifi ed for Associate of the Chartered Institute o f A r b i t r at o r s
(A CI Arb).
P r o f . W in i fr ed K am au
D ean, School of L aw , U ni versi ty of Executive/ I ndependent/ Altem ate: Independent
N ai r o b i Coun cil Comm i ttee M embershi p :
D ate of Appointm ent - June 2021 ii) Member - HR & Administration Committee
10 . Date of Birth: 14* August, 1977
Key Q u ali fi cati ons:
i) Master of Laws (LL.M) Degree fr om the University o f N air o b i
ii) Post-graduate diploma in law from the Kenya School o f L aw
iii) Bachelor of Laws (LL. B) Degree from Moi University
Work E xperi ence:
i) Parliamentary Counsel (legislative drafting counsel ,
ii) Offi ce of the Attorney-General (2004-2008);
iii) Legal Offi cer, Kenya Power (2008-2009);
iv) Legal Counsel, Parliamentary Service Commission (2009 to date).
Currendy serve as the Deputy-Director, Legal Service at th e N ati o n al

A ssembly.
Executive/ I ndependent/ Altem ate: Altern ate Co-opted
Council Committee M embership: Member - Technical Committee
M r . M i c h a el K ar u r u Mr. Karuru is an Advocate of the High Court of Kenya. A d m i t t ed t o t h e
Rep resenting M r. Samu el N joroge Bar on 12th June, 2003.
Clerk of th e N ation al Assem bly
D ate of Appointm ent - January 2022
xvi I P a g e
N ati onal Council for Law Reporti ng
for the financial year ended June 30, 2023
1 1.
Date of Birth: 29* September, 1965
i) Bachelor of Laws University of Nairobi
M) Post Graduate Diploma from the Kenya School of Law.
iii) Post Graduate Diplomain Alternati ve Dispute Resoluti on
iv) Post GraduateDiplomaLaw of Intern al Displacement San Remo, Italy.
Work Experience:
i) Chief Registrar of theJudiciary
%
ii) Federati on of Women Lawyers
' #
iii) TheNati onal Legal Aid and AwarenessProgramme (NAT.F.AP)
iv) Ministry of Justi ce Nati onal Cohesion and Consti tuti onal A f fai r s
v) Private legal practi ce

vi) Resident Magistrate
vi i) District Magistrate II
>,
H o n . A n n A m ad i Executi ve/ Independent/ AItemate: Co-opted Member

Chi ef Registrar of the Judici ary
Ms. AnneAti eno Amadi is an advocate of the High Court of K enya.
Date of appointment- 2014
12 .
Date of Birth: 25* January, 1977
U'i K ey Q u al ifi cati ons:
i) PhD (Birmi ngham, UK)
ii) L.L.M (Lund, Sweden),
iii) LL. B (Mysore, India),
iv) B.A.L. (Mysore, India)
Work E xp erien ce:
i) AssociateProfessor at the School of Law,Jomo KenyattaUniversity of
Agriculture and Technology
ii) Lecturer - Jomo Kenyatta University of Agriculture and Technology
Prof. Busalile Jack Mwimali, (JKUAT); the University of Nairobi; Kenyatta University; C at h o li c
E di tor/ Chi ef E xecutive O ffi cer University of Eastern Africa; Birmingham Law School; R i ar a L aw
School; K CA University; and Na2arene University
D ate of Appointment -January 2022 iii) Consulting Associate with Odokel Opolot Advocates
iv) Director at Centre for Applied Research in Law and PoMcy (CARLP)
Executi ve/ I ndependent/ AItem ate: Executi ve
Coimcil Committee M embership:
i) M ember T echnical Committee
ii) Member Finance & general Purposes Committee
iii) Member HR & Administrati on Committee
Prof. Mwimali is an Advocate of the High Court of Kenya an d a M em b er of

the Law Society of Kenya
xvii I P a g e
4. Key M anagem ent T eam
M an agem en t D et ai l s
responsibility for the day to day administrative duties o f

Prof . B u salil e Jack M wim ali ,
K enya Law.
PhD (Birmingham, UK)
L.L .M (Lund, Sweden),
LL. B (Mysore, I ndia),
B.A .L . (M ysore, India)
Advocate of the High Court of K enya & Member of the
Law Society of Ker^ a
2.
m * *. " a
Mi
.V A I A W
Seni or Asst. E ditor / Deputy Chief Executi ve Offi cer

D ate of Appointment - August 2018
Charged with the following key responsibilities;
i) Lead, technical functions - Law reporting. Laws
of K enya, Research and D evelopment,
M s. Janet M unywold
ii) Assisting Corporate govern ance functions
M.A .(Int Studies) - University of N airobi;
iii) Deputy to the Editor/ CEO and day to day
LL .B., B.S.L - University of Pune; admi nistrative duties of K enya Law.
Post-Graduate D iploma in Law - K enya School of Law;
Advocate —High Court of K enya;
Certified Secretary —I CS K enya;
C er t i fi ed P r o f essi o n al M ed i at o r - M T I E ast A f r i c a.
3.
H e a d o f H u m a n R e s o u r c e & A d m i n i s t r a ti o n
D ate of Appointm ent - January 2014

Charged with the followi ng key responsibiUti es;
i) Hiring and Recruitment
i i) D evelopment and I mplementation of Human
M s. Janette L unyolo Wati l a R eso u r c e P o li ci es an d P r o c ed u r es
Msc. Human Resource Management(JK UAT)
iii) Traini ng and D evelopment
BBA (A frica N azarene University) iv) Talent M anagement
Certifi ed Human Resource Professional (K)(HRMPEB)
Higher Dip Human Resource Management(KN EC)
Certifi ed Human Resource Auditor (A CHRP)
Counseling (CHRM)
xviii I P a g e
4.
H ead of Strategy, Qual ity & Performance Evaluati on

D ate of Appointm ent - October 2013
M s. E d n a K tu i a M u t h au r a i) Strategy
MSc. Organizational Development - USIU, ii) Quality A ssurance (QMS)
LLB - University of N airobi; i ii) Organizational Performance Evaluation
Post-Graduate Diploma in Law —Kenya School of Law iv) Legal
Advocate of the High Court of Kenya, Commissioner of v) Corporate Secretarial
Oaths & Notary Public - LSK
Certi fied Secretary (CS) —Insti tute of Certi fied Secretaries
5.
H ead of Finance & Accoimting

D ate of Appointment - January 2012
Charged with the following key responsibiliti es;
i) Budgeting and Budget Control
ii) Financial Management
iii) Revenue and Expenditure Management
M r . P asc al O t h i en o O l u o ch iv) Financial Accounti ng
M Sc. Fin ance - U oN , V) Financial Reporting
MBA (Exec) - Moi University, vi) F aci li t ati o n o f A u di t s
BBM - M oi University;
Certi fied Public Accountant of Kenya (CPA-K)
M ember —I nsti tute of Certi fied Public A ccountants o f
K enya (I CPA K )
6.
H ead of L aw Reporti ng
D ate of Appointment - July 2020
i) Preparati on of Kenya Law Reports and
Specialized Law Reports
ii) Collecti on and Publishing of Judicial D ecisions
iii) Monitoring and reporting on the development of
jurisprudence
M s. N jeri Gi thang’a
iv) Maintenance of Case Law Database (Content)
V) Development of law reporti ng strategies, policies and
Post-Graduate Diploma in Law - Kenya School of Law manuals;
LLB - Moi University;
vi) Collecti on and online publishi ng of the Cause Lists
Advocate of the High Court of Kenya
xi x I P a g e
‘■ f * *
H ead of L aw s of K eny a
D ate of Appointment - April 2014
li t
i) Law Revi sion and Consolidation
ii) Annual Supplement
iii) Speciali2ed Publications on the Laws of Kenya
iv) Legi slative Reform
v) Processing of County Legislati on
LLB —Catholic University of Eastern Africa, vi) I ntern ati onal Laws and Treati es
Post-Graduate Diploma in Law —K enya School of Law vii) Arti ficial I ntelligence and the Law
Advocate of the High Court of K enya,
8.
H ead of Research & D evelopment

D ate of Appointment - July 2020
Charged with the fol lowing key responsibiliti es;
i) Legal Research & D evelopment
ii) Knowledge M anagement
iii) Law Reporting
M r Andrew H alonyere,
iv) Specialk ed Publicati ons - Legal Journals and Digests
LLB - N GP University I ndia
Post-Graduate Diploma in Law —K enya School of Law
Advocate of the High Court of K enya
SLDP - K enya School of Government
SMC —K enya School of Government
9.
H ead of I nform ati on, Comm uni cati on &
T echnology
D ate of Appointment - October 2015
Charged with the following key responsibili ti es;
i) K enya Law Website M anagement
M r. M artin Andago ii) I CT Hardware Management
iii) I CT Software M anagement
Bachelor’s D egree in Business I nform ation System s iv) D evelopment of I CT Soluti ons
BSc. I nformati on Systems v) I CT Systems Security
Oracle PL / SQL Certi ficati on - Oracle
Strategic Leadership D evelopment Program - K SG
Organi2ati onal Performance Index - KIM
M ember - I CT AK 8c I E E E Com putet Society
XX I P a g e
10 .
H ead of Sales, M arketing & Customer Care

D ate of Appoi ntment - July 2013
i) Sal es
Marketing
iii) Cu st o m er Ser vi ce
iv) Corporate Communication
M s. Emily A . N akhungu V) Brand Management
vi) M edi a R el ati o n s
B.A Communicati on and Media-Egerton Univerity
Certi fied Member-Public Relati ons Society of Kenya-
P R SK
Associate Member-Marketing Society of Kenya

11.
H ead o f I n t ern al A u d i t
Date of Appointment - j^^ ril 2020
i) Governance, Intern al Controls
ii) I nternal Audits
iii) Risk Management
iv) Quality A ssurance
M r . B o m f ac e O t i en o O d er o v) Value additi on to systems and processes
M Sc F i nan ce
BCom (Finance)
M ember of the I nsti tute of Certi f ied Public A ccountants
of K enya q CPA K ).
12 .
H e a d o f P r o c u r em e n t
Date of Appointment - January 2014

Charged with the followi ng key responsibiliti es;
i) Procurement Planni ng
ii) Procurement of goods, services and works
iii) Disposal of obsolete and excess stores
M r. John Paul M utugi iv) Stores management
v) Receipts and Issues of Stores supplies
Bachelor of Arts degree
Member - Kenya Insti tute of Supplies Management
(KI SM).
xxi I P a g e
5. Chairperson’s Statement
The mandate of the Nati onal Council for Law Reporti ng (K enya Law) is outlined
in the Nati onal Council for Law Reporting Act as the preparati on and publicati on
of the reports known as the K enya Law Reports, which shall contai n judgments,
rulings and opinions of the superior courts of record; u n d er t ak e su ch o t h er
publicati ons as in the opinion of the Council are reasonably r el at ed t o t h e

preparati on and publicati on of the Kenya Law Reports; and perform any other
f uncti ons conferred on the Council by or under the provisions of any other written
law. I n additi on to this, the Hon. Attorn ey General delegated the powers of law
revision conferred on him by the Revision of Laws Act (Cap. 1) to K enya Law by
virme of Legal N oti ce No. 29 of 2009. The core functi ons of K enya Law are
therefore to publi sh the K enya Law Reports and related publicati ons and to revise,
update and publish the Laws of K enya.
I n this last year of its Strategic Plan 2018-2022 K enya Law set out to fulfi l the three key result areas, which w er e t h e r o ad
map for the provision of its services. These are:

i) Access to public legal informati on;
ii) Organizati onal sustainability;
iii) Corporate identi ty and Brand visibility.
K enya Law is privileged to publish this 2022/ 2023 Annual Report detaili ng the strategic objecti ves and performance
highlights for this period. This annual report documents t h e v ar io u s i ni ti ati v es u n d er t ak en t o w ar d s t h e at t ain m en t o f i t s
mandate. The notable achievements for the period include the development of the 24* Annual Supplement through t h e
delegated mandate of revision and consolidati on of L aw s;
a) Completi on of the Case Law D atabase (CLD) through which 24,795 judicial decisions were received and published
within an average of 48 hours for each judicial decision;
b) Completi on of the K enya Legislati on Database (KLD) through 20 Acts, 221 Legal Noti ces and 43 Bills at th e
nati onal level; and 24 pieces of County Legislati on were prepared and published within an average of 48 h o ur s f o r
each piece of legislati on;
c) D evelopment of four Law Reports out of which four were printed being: KLR 2021 Vol 1, KLR 2019 Vol 2, K LR
2018 V ol 2 and A Compendium of D ecisions by Hon. Maraga 2021;
d) Publicati on of two volumes of the Laws of K enya i.e. the Grey Book 2022, and the Electoral Laws 2022; and
e) Re-certi fi cati on of the organizati on management system un d er th e I SO 900 1:20 15 I n t er n ati o n al Stan d ar d .
D ue to the robust leadership and the effecti veness of the organizati on’s processes, K enya Law has continued t o ex c el in
the publicati on of public legal informati on and utilized the revenues allocated by the exchequer towards its planned
acti viti es and implementati on of its mandate.
With the current Strategic Plan coming to an end, it was necessary to develop a new Strategic Plan to chart the way
forward for the next fi ve years. I n preparing the 2023/ 2024-2027/ 2028 Strategic Plan, K enya Law has taken cognizance
of the government’s aspirati ons of enhancing access to public legal informati on, acknowledging the “ One G o v er n m en t
Policy” and the govern ment’s aspirati ons towards a paperless and automated service delivery system.
The Strategic Plan has been aligned with the Consti tuti on of K enya 2010, the nati onal development agenda and o t h er
blueprint policy documents including the Bottom-up Economic Transformati on Agenda (BeTA), the Medium-term P l an
r V of Vision 2030, Vision 2030, Judiciary Strategic Plan (2019/ 20 - 2023/ 24) and Social Transformati on through Access
to Justi ce (STAJ) (2022 - 2032). I t has also been aligned to the Offi ce of the Attorn ey General and D epartment of Justi ce
xxii I P a g e
(OAG & DoJ) Strategic Plan (2018/ 19 —2022/ 23), African Union’sagenda2063 and the SustainableDevelopment G o al s
(SD Gs), among others.
In developing the next Strategic Plan, a review of the vi sion, mission and core values and situati onal analysis were
undertaken, which entailed an evaluati on of past performance and an environm ental scan of the in tern al and extern al
operating environments.
While we celebrate the milestones accomplished so far, weunderstand that the needs and expectati ons of the people a r e
ever changing and increasing and that it is our responsibility to keep sati sfy ing and even exceeding those expectati ons.
We remain committed to achieving our mandate in an acco un tab l e an d r esul t -o r ien ted m ann er in or d er t o r eal ize th e
government’s commitment in M’i 'P IV and BeTA , which is a transformati on plan geared towards economic turn around
for inclusive growth by creati on of a conducive business envi r o nm en t f or so ci o -eco n o m i c tr an sf o r m ati on .
Hon.JusticeMahkii Karambu Koome, EGH

Chi ef Justi ce & Presi dent of the Supreme Cour t,
Chairp erson. N ati onal Council for L aw Rep orting.
xxiii I P a g e
6. Report of the Chi ef E xecutive Offi cer

I n the year under review great strides were made to actuali2e the targets set out in the Annual
Work plan 2022/ 2023. I n this fi nancial year ended 30* June 2023, 1 am glad to note that we
are at the tail-end in the implementation of the K enya Law Strategic Plan 2018 - 2022 and
as such we plan to undertake a terminal evaluation of the strategic plan in the coming
fi nancial year. This Aimual Report highlights the organk ational activ i ti es un d er tak en in th e
fi nancial reporting period 2022-2023, which is the fi nal year of the implementation of K enya
Law’s Strategic Plan 2018-2022. The Constitution of Kenya, 2010, the K enya Vision 2030
and the Judiciary Transformation Framework and Strategic P l an in f o r m ed t h e f o r m u l at i o n
of that plan. Along the way, we incorporated other f un d am en t al f r am ew o r k d o cum en t s su ch
as the Social Transformation through A ccess to Justice (STAJ), whose major thrust is
putting in place a people centred justice system by removing barriers that have hindered
access to justice for the excluded.
Pursuant to its mandate, K enya Law conti nued to collect, compile and disseminate public legal informati on through
www.kenyalaw.org in a ti mely manner. Below is a synopsis of K enya Law’s performance in the fi nancial year ended 3 0 *
June 2023.
On the themati c area of Access to Public Legal Informati on K enya Law printed four (4) K enya Law Reports being, K L R
2015 V ol . 2, K L R 2017 V ol. 1, K L R 2018 V ol. 1 an d K L R 2019 Vol. 1. Seven (7) other Law Reports were at various
stages of the workflow process namely: KLR 2020 Vol. 2; K L R 2021 V ol. 1; K L R 2021 V ol. 2; K L R D evoluti on V ol. 2;
K LR D evoluti on Law Report Vol. 2; Tribunal Law Report; and Presidenti al Electi on Law Report. Together with v ar i o u s
development parmers, K enya Law undertook the development of specialized digests namely: Ethics & Anti -Cormpti on
Case D igest; D evoluti on Case digest; and the Legal Educati on Case digest.
Further, a total of 24,795 decisions w ere coll ected and uploaded on to www.kenyalaw.org. This was an increase in
collecti on by 4,460 judicial opinions compared to the previous fi nancial year, where 17,018 decisions were c o l l ec t ed . O f
these, 4,297 cases were send to judicial offi cers under the Case Back servi ce. The uploading of the judicial opinions was
done within 48 hours of receipt.
Further, in the same period, K enya Law updated, consolidated and revised a total of fi ve hundred and eight (508) L aw s
of K enya, culminating in a 100% revision status.
The preparati on of the 24th Annual Supplement was concluded and presented to the Hon. Attorney General and the
Council who commissioned the sensiti sati on of key stakeholders on the content of the Supplement. This work was a
c u l m i n ati o n o f o ur c o ll ab o r ati o n w i t h t h e O f fi c e o f the Attorn ey General. K enya’s fi rst Annual Supplement w a s
published in the year 1963 vide Legal N oti ce N o. 683 of 1963. This was followed by 22 subsequent editi ons, mnning up
to the year 1995, when the 23rd editi on was issued. Since 1995, no other Annual Supplement has been issued. The long
hiatus in the preparati on of the Annual Supplement was occasioned by dearth in the capacity and resources t o car r y o ut
the process. Therefore, in 2009, through Legal Noti ce N umber 29 of 2009, the Hon. The Attorn ey-General delegated
the powers of revision to the N ati onal Council for Law Reporting (K enya Law), a body established under t h e N at i o n al
Council for Law Reporting A ct, No. 11 of 1994.
For the fi rst time in 28 years the Annual Supplement was completed containing:
i) The Consti tuti on of K enya, which has been featured for the fi r st time since its promulgati on in 2010;
ii) Two hundred and fi fty-nine (259) statutes that have been enacted or come into force together with subsidiary
legislati on since the year 1995 have been i ncluded in the Annual Supplement;
iii) One hundred and twenty-six (126) revised editi ons of statutes, which have been substanti ally amended si n c e
the year 1995;
iv) A new revised editi on of the accumulati ve i ndex, which provides an alphabeti cal tabulati on of all Acts of the
Laws of K enya;
xxiv I P a g e
for the f inancial year ended Jime 30, 2023
v) A table of contents which features a list of East A frican Community Legislation; and
vi) The Supplement to the Chronological Table (the tabulation of statutes that hav e been enacted since t h e l ast
supplement that is from the year 1995 to 31st D ecember, 2022 and results in the listing of statutes that were
repealed pre-1995).
In addition, Kenya Law prepared and transmitted reports identi fying law reform issues fr om Case Law and divergenc e
in judicial reasoning to the Offi ce of the Attorn ey General & D epartment of Justi ce, the Offi ce of the Chief Registrar of
the Judiciary and the K enya Law Reform Commission. A total of 13 statutes that required legislati ve reform w e r e
identi fi ed and shared with the Kenya Law Reform Commission and a total of thi rty-six (36) Law Reform issues from
case law w ere identi fi ed and tran smitted to the O ffi ce of the Attorn ey General & Department of Justi ce and the K enya
L aw R ef o r m .
Sixty-two (62) cases on intern ati onal jurisprudence fr om different intern ati onal courts on emerging areas w er e al so
tracked and reported.
In the same period, the Kenya Law repository of public legal informati on increased by eighteen thousand and sev en ty -
seven (18,077) pieces of legal informati on, which were collected, automated and archived. I ssues 57, 58, 59 an d 60 o f th e
Bench Bulleti n were prepared and published. Concurrently, a total of forty-fi ve (45) weekly newsletters were s e n t o u t t o
26,857 onlin e sub scriber s.
Kenya Law developed organk ati onal performance targets end negoti ated them with the Offi ce of the Attorney G en er al
through the FY 22/ 23 Performance Contract. We fuUy implemented the performance contract and a successful
evaluati on led to a score of 3.152 being “Very Good” performance.
Kenya Law continued to implement a Quality Management System certi fi ed against I SO 9001:2015 Internati onal
Standard and wasre-certi fi ed for an additi onal three (3) year term through its certi fi cati on body K enya B u r eau o f St an d ar d
(KEBS).
To enhance its corporate identi ty and brand visibility, Kenya Law entered into various parmerships, including w i t h
ForumCiv, a Swedish organizati on supporti ng the effecti ve formulati on of public policy and legislati on in counti es; an d
with Barefoot Law, a non - governmental organizati on based in Uganda that primarily uses technology to provide f r ee
legal informati on in simplifi ed formats, which was done through tracking of website analyti cs and use o f so ci al m edi a t o
imderstand areasof public interest, packageuser friendly legal informati on and disseminated through outreach p r ogr am s.
The partnership with Haiti FM, a contemporary radio stati on that addresses legal needs, enabled the sharing of public
legal informati on on various topics, while the partnership with Oraro & Company advocates and Justi ce Defenders t o o k
legal aid and awareness closer to inmates i ncarcerated in various prisons across the country. K enya law also un d er t o o k a
revision of its logo to align it with the Government’s requirements.
All thi s was underpinned by Kenya Law’s robust I CT system that i nclude the Case Law D atabase (CLD), the K enya
Legislati on Database (KLD), the Kenya Law Blog, and the rest of the Kenya Law data bases. Kenya Law’s website
analyti cs showed an increase in the number of users accessing our site with the caselaw database being vi sited by over
one milli on users. The re-development of the KenyaLaw website commenced in this period and we look forward t o t h e
fi n alizati o n an d r ol l o ut o f a r evi sed fr o n t en d t o enhance the experience of users and improve the sites
performance.
The supply, installati on and commissioning of Kenya Law’s Modular Data Center was also completed in the period with
operati onalized our objecti ve of transforming the existing server room into a Data Centre in line with ICT Authority
Data Centre Standards (ICTA-2.002:2019).
Kenya Law’s parti cipated in over twenty-four (24) promoti onal acti viti es in the period under review to showcase the
organizati ons products and services and engage the public on public legal informati on. Kenya Laws efforts an d
achievements in the period were evident to our various stakeholders with the organizati on being nominated f o r v a n o u s
awards and honors and being feted in among others the Nairobi Legal Awards’ Outstanding Tech Awards Category 2 0 2 2 .
All the acti viti es and achievements highlighted was dependent on Kenya Laws funding by the Nati onal Treasury, a s
negoti ated in the GJLOs budget sector meeti ngs in the year. Kenya Law received Kshs.355.09 million being 10 0 % o f i t s
XXV I P a g e
r ev e n u e s from the Government grants in the period under review. The total of revenues earned by K enya Law increased
by 2.22% to K shs. 372.82 Million in the period while total assets increased by 2.73%.
T h e achi ev em en t o f th e ab ov e m i l est o n es w o ul d n o t h av e been possible without the vibrant and committed team t h at is
K enya Law and our parmerships with various stakeholders. I immensely thank the Council that made this past five-year
strategic vision a reality.
N ow let us move forward in strength and commitment
Prof. B usalil eJack M wim ali

P di toT / Chi ef E x ecu ti ve Qf Bcer
xxvi I P a g e
7. Statement of Performance against Predetermined Objectives for FY 2022/ 2023

Section 81Subsection 2 (£) of thePublic FinanceManagement Act, 2012 requires the accounting offi cer to includei n th e
fi nancial statements, a statement of the national government entity’s performance against predetermined objectives.
National Council for Law Reporti ng has three (3) strategic pillars and objecti ves within the current Strategic P l an f o r th e
FY 2018/ 2019- 2022/ 2023. These strategic pillars are as f oll ow s:
Pillar 1: Provision of Access to Public Legal Informati on
Pill ar 2: Organizati onal Sustainability
Pillar 3: Corporate Identi ty and Brand Visibility
Kenya Law develops its annual work plans based on the above three pillars. Assessment of the Council’s performance
against its annual work plan is done on a quarterly basis. Kenya Law achieved its performance targets set f o r th e F Y
2022/ 2023 period for its three strategic pillars, as indicated in the diagram below:
Strategi c O b jective Key Perform ance A c ti vi t i es A c h i ev em en t s

P i Ua r I n d i c at o r s
Pil l ar 1: Publishing K enyaa) Number of Bench To P r in t 6 i) Published 500 copies of the Electoral Laws
A c c ess tolLaw Reports, Bulleti ns published. publications: Digest.
Public Legaljthe L aw s o l
b) Number of special a) Publish 4 issues of Li) Published 2,000 copies of the Public
Informati on Kenya and othei
digests published, B en ch B ul l eti n s Finance Management A ct.
R el at ed
Pu b li cati on s t o c) Publish 2 Vols. (@500) Publish 5,000 copies of iii) Published 10,000 copies Consti tuti on of
ai d th e ef fi ci en t special digests Kenya Pocket Sk e publ icati on
an d ti melyfournal printed. iv) Published 4,000 copies of D evoluti on
delivery of L aw s V o l s. 1& 2
[usti ce.
v) Nati onal A ssembly I nducti on Books 500
copies
vi) Published 1,000 copies of the Asset
Recovery Agency case digest on economic
cri m es.
vii) Published 6,000 copies of the Asset

Recovery A gency L aw s,
vi i ) Published 4,500 copies of I ssues 56, 57 &

58 of the Bench Bulletins were published.
is) Published 1,010 copies of the Children’s
A ct .
s) A t total of Seven (7) Publicati ons were at

vari ous stages of preparati on; 2019 V ol 2;
2020 V ol. 1; 2018 V ol. 2; D evoluti on L aw
Report Vol. 2; 2021 V ol. 1 and 2 and 2020
V ol. 2.
Annual supplement @10 To Print the annual All 508 laws were revised and updated,
Nos. printed. supplement @10Nos. leading to a 100% revision status.
Prepared the 508 statutes forming the 24th
xxvii I P a g e
N ati onal Council for L aw Report ing
Annual Supplement and submitted to the

Attorn ey General.
Percentage of Revision To CoUect, upload, Uploaded to the K enya Law website 100% of
and updating of the Laws consolidate and update all of the supplements received within 48
of K enya. / revi se 95% of all t he hours of receipt.
Laws of K enya Uploaded all the Laws received (19 A cts, 156
co ll ect ed o n t h e l aw s o f
Legal notices and 55 Bills).
Kenya database.
Enhancing thePercentage of case law -T o C o ll ec t d ec i si o n s o f r he uploading of the judicial opinions was
provision of updated to Kenya Law the superior courts of done within 48 hours of receipt.
online lega website, rec o r d an d a sel ec t
A total of 24,119 and 1,698 judicial decisions
co n t en t
throughQjj jjjgnewsletters su b o r di n at e c o u r t s an d
from the superior courts and tribunals and
the K enya ensure 100% upload of subordinate court s respectively were collected
website to aid thef th e co ll ect ed d eci si on s
10 0 % o f t h e c au se l ist s and uploaded.
ef fi c i en t an o w i t h i n 4 8 h o u r s.
timely deUvery uploadedonline, Reviewed a total of 18,667 judicial decisions

justice. -ToPrepareandpubUsh^ ^ identified130asreportable,
fifty (50) online
n ew sl et t er s. Prepared and published fi f ty (45) online
new sletters, and
To upload 100% of the
cau se li st s r ec ei v ed Uploaded all 8,803 Cause lists received online.
on li n e. Kenya Law was able to send back 4,705 cases
to Judicial offi cers under the Case Back
ser v i c e.
Development of system To develop I CT Both the K enyan Legislation Database (KLD)

for publishing judicial systems for publishing and Case Law D atabase (CLD) systems were
decisions developed. judicial decisions and 100% complete as at 30* June 2023. A total
update the Laws of of 7,244 cases were processed through the
Kenya at 100% level of Case Law D atabase (CLD) system.
completion.
Number of Reports on To prepare 4 Quarterly Four (4) reports were done and submitted.
emerging issues in reports to the Attorney Thirty Six (36) Law Reform issues and 13
jurisprudence. G en er al an d t h e
(Tl iirt een) statutes in need of legislative
Kenya Law Reform ref o rm s w er e i d en t i fi ed .
C o m m i ssi o n o n L aw
R ef o r m i ssu es f r o m
Case-L aw an d st at ut es
in need of legislative
r ef o r m .
E st ab li sh ed Number of Reports on To prepare 4 Quarterly Four (4) reports were done and submitted.
training, research, divergence in judicial report s to the One (1) case of divergence in judicial
judiciary on divergence reasoning was identifi ed and reported in the
senchmarking reasoning.
co n t i n u o u s in judicial reasoning. year .
learning, Tracked and reported 62 cases of

mentoring anc international jurisprudence from different
peer r ev iew
in t er n at i o n al c o u r t s.
xxviii I P a g e
brogrammes.
The n um b er o f L aw To maintain a one stop A total of 18,077 (100%) Kenya Gazette
Reports, legal repository and digital Volum es, K enya gazet te
supplements, legal texts. archive of all public supplements. County legislati on. Copies of
Bills, Circulars, Policies legal informati on. Parliamentary Hansard, Sessional Papers,
an d N at iv e T r i b un al
Government policies and Commission
decisions, online journals reports etc. were acquired, digiti zed and
and management archived in the online repository of public
tex tb o o k s. legal informati on.
Pil l ar 2: Culture change N um b er o f o f f i cer s t r ain ed To train at least 50% of A total of (80%) 59/ 74 officersw er e tr ai n ed
an d ski ll s on leadership,
Organizati onal Kenya Law staff onin a total of 31 different trainings as per the
Sustainability development to management and skill leadership. Nati onal Training plan.
en h an c e st af f
development programmes. Values, management and
capacity and techn i cal an d skill s
sk ill set s at development and to
Kenya Law. Implement
recom m en d ati on s o f th e
Kenya Law Training

ol an .
M o d er ni z ed L ev el o f f aci l it ati o n f or a) To 20 legal interns and Two (2) intern s and nineteen (19
H u m an staff compensati on, apprenti ces. apprenti ces were engaged
R eso u r c e wel f ar e an d b en efi ts.
Management
b) To Compensate theStaff benefi ts and statutory deducti onsw er e
staf f m em b er s. remitted as required.

an d
Development. c) To Remit staff

ben efi t s.
To develop an i
ne (1) organizati onal retreat and one (1)
implement staff welfarejdepartmental retreat weredone,
acti viti es, organizati onal
Development/ Retreats
/ Teambui lding acti viti es.
MT EF Budgeting and To prepare MTEFBudget workshops attended and KenyaL aw
Annual work plans Budget proposals and allocated K shs. 365.09 M in the F in an ci al
work plans. Year 2022/ 23.

Reli ab l e I CT Enhanced access to public To Acquire/ Renewi) TheCaselaw databaserecorded 1,101,041
In fr astru ct ur e legal informati on facilitatec existing licenses ^ dusers ^nd 11,213,287 - page views in the
and applicati ons by acquisiti on / renewal of contracts to facilitate^gar endedJune2023.Theaveragelengtho f
So f tw are’s an d hcen ses.
estab li sh ed an d online access to public^ ^ 53
strengthened. legal informati on.
ii) Top fi ve countries that recorded the most
access were: K enya with 931,466 users
(84.08%); the United States of America with
45,100 users (4.07%), Uganda with 16,938
users (1.53%), the United Kingdom with
14,403 users (1.30%) and Tanzania with
9,781 users (0.88%).
xxix I P a g e
i) Laws of K enya database recorded 528,544

users and 3,481,075 - page views in the yeai
ended June 2023. The average length of a session
was 2 m i n u t es 54 seco n d s.
ii) Top fi ve countries f rom where the Laws of

Kenya database was accessed were; K enya with
472,030 users (88.17%); the United K ingdom
with 13,943 users (2.60%); United State of
Am erica 8,688 users (1.62%); Uganda with 3,721
users (0.70%); and Germany with 3,314 users
(0.62%).
i)K enya Gazette D atabase had 255,327 users
who viewed a total of 2,214,201 -pagesin the year
ended June 2023. The average length of a session
was 4 m in u t es 52 seco n d s.
ii)Top fi ve countries from where the K enya

Gazette D atabase was accessed were; K enya
with 204,785 users (79.26%); United State of
America 26,650 users (10,31%); the United
Kingdom 3,249 users (1.26%); I ndia with 1,993
users (0.77%); and Netherlands with 1.986 users
(0.77%).
i)K enya Law blog had 76,562 users who viewed
a total of 287,117-pages in the year ended June
2023. The average length of a session was 1
m i n u t e 0 1 sec o n d s.
ii)Top fi ve countries from where the K enya Law

blog was accessed were; K enya 50,354 users
(64.56%), France 11,359 users (14.56%),
Germany 5,135 users (6.58%), United State of
America 1,899 users (2.43%) and Tanzania 962
users (1.23%).
i)The rest of the K enya Law website had
294,122 users who vi ew ed a total of 1,412,669-
aages in the year ended June 2023. The average
ength of a session was 1 minute 17 seconds.
ii)Top fi ve countries f rom where the rest of the
Kenya Law website was accessed were; K enya
74,460 users (86.73%), USA 1,896 users (2.21%),
UK 827 users (2.21%), Philippines 700 users
(0.82%) and South Africa 579 users (0.67%).
Quarterly maintenance To carry out 4 Quarterly 4 Quarterly Pr ev en tat iv e m ain t en an ce o n al l
of Computers, pri ntersPreventive MaintenanceKenya Law equipment was undertaken at the
an d o t h er I Cl (including Parts, scheduled tim es.
X X X
I P ag e
hardwarecarried out [upgrades, etc.) 9

E st ab l i sh 1. N o . o f Co un cil To train 11 Coimcilp Council members trained,
tr an sp ar en cy, m em b er s an d st af f m em b er s o n
accountability trained on corporate [programmes in
an d govern ance and co rp o rat e gov ern an ce

in t egr i ty leadership. and leadership.
m ech ani sm s.
2. N o. of Coun cil and To conduct 5 f ull 28 Council and Committee meetings were held.
Co un cil Co m m i t t ee Council meetings and
meetings convened. 23 Co un cil C o m m i t tee
meetings.
Per f or m an ce Annual evaluati on of To carry out annua Coimcil Evaluati on training done,
management and the Council and evaluati on of
accountability departmental PCsCouncil an d Kenya Law Performance Contract was signed.
b sti tuti onalh ed. carried out and Annual departmental P C s. 4 Quarterly reports done and sent to the Offi ce
report Printed. of the Attorney General.
Pill ar 3: To N um b er of i) To undertake 28Undertook 19 promoti onal programmes in the
Corporate continuouspromoti onal programspromoti onal year .
Identi ty and^^ implemented to programmes including

3 i ssu es o f t h e B en ch B ull eti n t o
B r an d enhance Corporate
enh an ce brandb K CPDs & Annu
Conference, Kenya Law stakeholders across the 47 counti es.
Visibility Identi ty and Brand Legal
A w ar en ess Total 4,500 copies.
visibil ity.
Programmes, A SK 145 posts were uploaded on twitter and 125
Shows, Moot Court Facebook, totaling 270. K enya Law h ad a t o t al
Competi ti ons, Research of 5,400 new online followers acquired in the
Fairs and conferences,period under review, with 2,700 followers being
ii) To maintain a robust on Facebook and 2,700 on Twitter. A t o t al o f
social media presence. 19,000 fans in Facebook and 45,000 on Twitter.
Corporate Num ber of CSR To undertake 3 CSR 3 CSR acti viti es w as done in the year. Trea
So ci al
acti viti es undertaken, acti viti es (Tree Planting,planting at K enya Forestry Service in Maseno,
Responsibility So ci al M arathon, StanChart M ar athon and the M ater H eart Run .
ev en t s d o n e. Donati on Drive).
xxxi [ P a g e
Aiui ual Report and Financi al St atem ents
8. Corporate Govern ance Statem ent
enya Law recognk es the importance of corporate governance to the success of the organization. We view
governance not simply as a set of rules but the framework supporting core values which defi ne the acceptable
practices in the management of public institutions. It is an expression of theway we want to conduct ourselves,
which in form s our actions and decisions, defi n es and supports our culture as an institution.
The operations of K enya Law are conducted in accordance with thebest practices anchored in principles of accountability
and transparency as espoused in the Constitution and in compliance with relevant laws and regulations as espoused in
the Mwongozo code. The Council has also embraced the international principles and best practices in corporate
govern ance. The instimtion discharges its mandate based on strong corporate govern ance principles and consistendy
applies high ethical standards.
C o u n c il C h at t er
The Council has a Charter that guides its operations and facilitates effi cient decision making in discharging i t s d u t ies an d
responsibilities. The Charter offers guidance on matters including but not limited to the followi ng; The separation o f th e
roles, functi ons, responsibilities and powers of the Council and its individual members; Powers delegated t o t h e C o u n ci l
committees; Matters reserved for fi nal decision-making and approval by the full Council; Policies and practi ces o f t h e
Council on matters of corporate governance, directors’ declar ations and conflict of interest, conduct of full C o u n cil an d
Council committee meetings; and N omination, appointment, induction, on-going training and performance evaluation
o f th e f ull Co un cil an d i t s co m m i t t ees.
The governance framework, the corporate culture and human relationships that underpin all govern ance frameworks,
are operating as expected. The roles and functions of the Chairm an and the E ditor/ CE O are di sti n ct and their respective
responsibilities clearly defi ned withi n the instimtion.
Council size, Compositi on and appointm ents

The Council comprises of ten (10) Council members, nine (9) of whom are non-executive members of the Coimcil
including the Chairman. The Council also co-opts members with diverse expertise in areas of Financial M anagement,
Human Resource management and audit to complement its capacity. In the fi nancial year ended 30* June 2023, t h e
Council had four (4) Co-opted members.
I n the period ended 30* June 2023, the terms of two Council members came to an end and their appointing au t h o r i t i es
were duly notifi ed to take the necessary action.
C o u n c il C o m m i t t ees
The Council has set up the following Committees, which meet at least quarterly under weU-defi ned terms of r ef er en c e;
i) T echnical Committee
ii) H u m an R eso u r c es C o m m i t t ee
iii) Finance and General Purposes Committee

iv) Audit and Risk Management Committee
xxxii I P a g e
A summary of Council meetings and attendance is shown b el ow ;

Overall number of Coimcil meetings: Members attendance for 2022/ 2023
The Council held fi ve (5) Coundl meetings, one (1) Council evaluation meeting and nineteen (19) committee meetings
in the Financial Y ear 2022/ 2023 with ov er 95% attendance r a t e .
F in an c e &
G en er al
FuU T ec h n i c al H u m an A udi t
C ouncil M ember P o si t i o n
Purposes
C o un c C o m m i tt ee R eso u rc Com m itt ee
il es
H on . Justice M artha K oom e Chairperson 5 0 0 0 0
Hon. Justice Paul Kihara / Member, Representing the O f fi ce o f

Al tern ate, M s. L inda M urila Attorn ey General 5 7 5 0 0
Hon. Justice Fatuma Sichale Member, Representing the Court of
Appeal 5 0 5 3 0
Hon. Justi ceJames Rika Member, Representi ng the High
Court 5 6 0 0 4
Co-opted Member, Chief Registrar,

H o n . A n n e A m adi judiciary of K enya 2 0 0 0 0
Member, Representing
Pr o f . W in f r ed K am au The University of Nairobi 5 0 0 3 4
L aw Sch o o l
Member ,
Ms. Jenni fer Gitiri Representing the Public 5 0 0 3 4
Member ,
Ms. Janet Kimeu Representi ng the Law Society of 5 2 2 0 0
Kenya
Member ,
M r . M i ch ael M u ch em i Representing the Law Society of 3 0 0 2 2
Kenya
Mr. Mwenda Njoka / Altern ate, Member,
Ms. Eva K imeiywo Representing the Government 5 7 5 0 0
Pr i n t er
Amb. Ukur Yattani / Altern ate, Mr. Member,

o n a W al a
Representing the Nati onal Treasury 0 0 5 0 0
Mr. Dudley Ochiel Member, 4 7 0 0 1
Representing the Law Society of

Kenya
Ms. Sarah Nyoike M ember, 4 0 3 1 0
Representing the Law Society of

Kenya
Prof. Jack BusaMe Secretary/ CEO 5 5 3 4
xxxiii I P a g e
I nduction and trai ni ng of Council and member perform ance

The N ational Council for Law Reporting (Kenya Law), through the development and implementati on of its Corporate
Governance Plan, undertakes the following acti viti es tow ar d s sk ill s enh an cem en t an d sk ill s di v er si fi cati o n o f i t s C o u n cil
M em b er s:
i) Council member inducti on - Newly appointed Council Members are inducted to the organizati on formally in
preparati on of the discharge of their functi ons as members of the Council. The inducti on process included a
review of organizati onal documents (NCLR Act of 1994, Strategic Plan, Annual Reports, organizati onal
policies and procedures and the Council Charter). The inducti on process is further undertaken through
training on the Mwongozo Code of Conduct by the Insti tute o f C er ti fi ed Pu b li c Secr etar i es.
ii) Council Training on Corporate Governance - Council members are regularly trained on Corporate
Govern ance as facilitated by qualifi ed professionals.
iii) Council Technical Training - Council members undertake training on technical skil ls required in their role
including fi nancial management, human resources and administrati on, intern al audit among others. The
trainings are targeted to Council Committees who receive reports f rom various departments.
iv) Council Appraisal - The Council’s as required by the Mwongozo Code of Conduct and as ascribed to within
t h e C o u n cil C h ar t er u n d er t ak es an an n u al ev al u ati o n .
I n the year ending June 2023, a total 6 (Six) Council M em b er s w er e tr ain ed in v ari o u s ar eas. T hr ee at t en d ed trainings on
the new systems of publishi ng Case Law and the L aws of K enya while another three attended courses on Corporate
G o v er n an c e.
T he Council Evaluati on for the FY 2021/ 2022 w as undertaken with the facilitati on of the State Corporati ons Advisory
Committee (SCAC) on 26th July, 2023.
C o n fl i c t o f I n t e r e s t
A conflict of interest may arise where a Counci l member, employee or close family member such as a spouse, child,
parent or sibling has private interests that could improperly influence the performance of the Council m em b er o r
employee’s offi cial duti es and responsibiliti es.
Conflict may also arise where a Council member or employee uses their offi ce for personal gain.
A real conflict of interest exists at the present time. An apparent conflict of interest could be perceived by a reasonable
observer to exist, w hether or not it is the case, and a potenti al conflict of interest could reasonably be f o r eseen t o exi st
i n t h e f u t u r e.
To prevent of Conflict of Interest, Council members and K enya Law employees are expected to maintain public
confi dence in the objecti vity of their service by preventi ng and avoiding situati ons that could give the appearance o f a
conflict of interest or result in a potenti al or actual c o n f li c t o f in t er est .
K enya L aw Council members an d employees ar e required to observe the M wongozo code of conduct and any specifi c
conduct requirements contained in the statutes governing ethical behaviour in their profession, where applicable.
I t is not possible to foresee every situati on that could give rise to real, apparent or potenti al conflict of i nterest, how ever,
where conflict arises, the Council members or K enya Law employees are required to excuse themselves, or anyone who
works for them, from any decision-making that may create a conflict of interest with their private interests an d r ec o r d
the same in the K enya Law Conflict of interest register. They are also required to observe secti on 3.1 of the Mwongozo
code in the disclosure and management of conflict of i n t er est .
xxxiv I P a g e
9. M anagement Discussion and Analysis

Se c t i o n A
O perational and Financial Performanc
Operati onal Performance

Kenya Law’s operational performance in the period ended 30* June 2023 was impressive. We conti nued to collect,
processand disseminatepublic legal informati on through our web site (www.kenyalaw.orgDin a timely manner.
K enya Law achieved very good results in the area of online reporting, collecti on and uploading and disseminati on o f
public legal informati on aswell asprinting of specialk ed publicati ons.
Below is anarrati veexpounding on KenyaLaw’soperati onal performance in the period ended 30* June 2023:
i) Published 500 copies of the Electoral Laws Digest
ii) Published 2,000 copies of the Public Finance Management A c t .
iii) Published 10,000 copies Consti tuti on of Kenya Pocket Size publicati on
iv) Published 4,000 copies of Devoluti on Laws Vols. 1& 2.
v) Published 500 copies of the Nati onal Assembly Inducti on B o o k l et s,

vi) Published 1,010 copies of the Children’s A ct.
vii) Published 1,000 copies of the Asset Recovery Agency case digest on economic crimes,
viii) Published 6,000 copies of the Asset Recovery Agency Laws,
ix) Published 4,500 copies of I ssues 56, 57 & 58 of the Bench Bul letins were publ ished,
x) At total of Seven (7) Publicati ons were prepared at various stages of preparati on; 2019 V ol 2; 2020 V ol. 1;
2018 Vol. 2; Devoluti on Law Report Vol. 2; 2021 Vol. 1 an d 2 an d 2 020 V ol . 2 .
xi) Reviewed 18,667 cases during case review meeti ngs of which atotal of 130 caseswereselected for reporting,
xii) Compiled and disseminated 45 weekly newsletters on Case law updates to our 26,841 online subscribers as at
the end of the period,

xiii) A total of 4,705 decisions were sent out to judicial officers as part of the Case-back service as the end o f th e
period,
xiv) Collected, processed and disseminated on the Kenya law website (case law database) 100% of the collected
i.e. 24,119 judicial decisions from the superior courts of record: Supreme Court 111, Court of Appeal 1,445,
High Court 12,440, Environment and Land Court 6,771, Employment and Labour Relati ons Court 3,253 and
1,698 decision s from the T ribunals and subordinate c o u r t s ,
xv) A total of 8,803 daily, weekly and monthly cause lists received from superior and subordinate c o u r t st at i o n s
were uploaded online in time,

xvi) A total of 7,244 cases were processed through th e n ew C ase L aw D at ab ase.
xvii) Collected, processed and uploaded on the Kenya Law website (Laws of Kenya database) 100% of all
Acts, BiUs, Legal noti ces. AmendmentsActsand regulati onst h at w er e r eceiv ed .
xviii) Identi fied 13 statutes that required legislati ve reform and shared with the Kenya Law Reform
Co m m i ssi o n ,
xix) Uploaded 19 Acts, 156 Legal Noti ces and 55 bills from both Senate and Nati onal Assembly,
xx) Data Migrati on was completed 100% with 508 statutes migrated into the Kenyan Legislati on Database,
xxi) Prepared and transmitted 4 report identi fying thirty-six (36) Law Reform issues f rom Case-Law to t h e O f fi ce
xxxv I P a g e
N ational Council for L aw Reporti ng
of the Attorney General & D epartment of Justice and the K enya Law Reform.
xxii) Prepared and transmitted 4 reports to the Offi ce of the Chief Registrar. There was 1 (one) issue that
was identifi ed on di fferences in j udicial reasoning.
xxiii) Tracked and reported sixty-two (62) cases of intern ational jurisprudence from different intern ational
courts on emerging areas for purposes of comparative analysis and research.
xxiv) Collected, digitbsed and uploaded on the K enya Law wehsite 100% (18,077 documents) of aU other
public legal information received i.e. K enya Gazette Volumes, K enya gazette supplements. County legislation.
Copies of Parliamentary Hansard, Sessional Papers, Government policies and Commission reports etc.
xxv) AU fi ve hundred and eight (508) Laws of K enya were revi sed and updated, making a 100% revision
st a t u s .
The website analytics showed an increase in the number of users accessing K enya Law website compared to the previous
year. These were:
a) Case Law D atabase —This contains rulings and judgments from the Superior Courts of record. The database
had 1,101,041 users who viewed a total of 11,213,287 - pages in the fi nancial year 2022/ 2023. The average
length of a session was 6 minutes 53 seconds with the top fi ve countries accessing it being: Kenya with 931,466
users (84.08%); the United States of America with 45,100 users (4.07%), Uganda with 16,938 users (1.53%),
the United Kingdom with 14,403 users (1.30%) and Tanzania with 9,781 users (0.88%).
b) Laws of K enya D atabase —This contains aU the Acts of ParUament and corresponding subsidiary legislation.
T he database had 528,544 users who view ed a total of 3,481,075 pages in the fi nancial year 2022/ 2023. The
average length of a session was 2 minutes 54 seconds. The top fi ve countries from where the Laws of K enya
database was accessed were; K enya with 472,030 users (88.17%); the United Kingdom with 13,943 users
(2.60%); United State of America 8,688 users (1.62%); Uganda with 3,721 users (0.70%); and Germany with
3,314 users (0.62%).
c) K enya Gazette D atabase —This contains all the Acts of Parliament and corresponding subsidiary legislation.
T he database had 255,327 users who view ed a total of 2,214,201 pages in the fi nancial year 2022/ 2023. The
average length of a session was 4 mi nutes 52 seconds. The top fi ve countries from where the Laws of K enya
database was accessed were; Kenya with 204,785 users (79.26%); United State of America 26,650 users
(10,31%); the United K ingdom 3,249 users (1.26%); India with 1,993 users (0.77%); and N etherlands with
1.986 users (0.77%).
d) K enya Law Blog - This contains various reading materials such as case summaries f rom K enya and other
commonwealth countries, conference papers, speeches and K enya Law news. 76,562 users viewed the blog.
T op fi ve countries that accessed K enya Law blog were; Kenya 50,354 users (64.56%), France 11,359 users
(14.56%), Germany 5,135 users (6.58%), United State of America 1,899 users (2.43%) and Tanzania 962 users
(1.23%) .
e) Rest of K enya Law Website - This contains assorted material such as Cause Lists, Treaties and Agreements,
Commission Reports among others. In FY 2022/ 2023 there were 294,122 users vi siting the database. This
was an increase f rom the previous FY 21/ 22, which had 262,766 vi ew ers. T he most view ed statutes were the
Constitution of K enya 2010, Civil Procedure Act; Law of succession, the Children’s L aw and the Evidence
Act. K enya Law’s website had a 97% daily uptime and was secured by up to date security hardware and
so f t w ar e.
xxxvi I P a g e
for the fi n anci al year ended Jime 30, 2023 f
F i n an c i al P er f o r m an c e
KenyaLaw’s fi nancial performancewasgood in theyear ending 30* June2023. KenyaLaw made a surplus and c o n ti n u ed
to maintain a healthy balance sheet position at the close of theyear. The details of Kenya Law’s fi nanH^I performance
are i ndicated below ;
a) Total of Revenues earned by Kenya Law increased by 2.22% to Kshs. 372.82 Million in the period ending 3 0 *
June, 2023 as compared to the K shs. 365.55 Million earn ed in the period ending 30* June, 2022. This was al so a
higher performance in revenue earnings as compared to the Kshs. 348.74 Million earn ed in the period ending 3 0 *
June, 2021 but better as compared to Kshs. 367.80 Million in the period ending 30* June 2020.
Growth I n Revenue (M i lli ons)
380.00
I 360 .00
I 340.00
320.00
2019/ 2020 2020/ 2021 202 1/ 2022 2022/ 2023
F i n an c i al Y ear
b) The percentage of expenditure in Personnel Emoluments as compared to Total Revenues earn ed was 45%. This
means that 45% of all K enya Law revenues were utilized in paying salaries, wages and pension expenses in the
year ended 30* June 2023 ascompared to 44% for the year ended 30* June 2022, and still above the recommended
35%. The amount washigher than the 39% in the fi nancial year 2020/ 2021 and the 36% recorded in the 2019/ 2020
fi nancial year. This was due to the annual salary increments and additional staff costs for temporary staff working
on the Annual Supplement.
P E T o T o t a l R ev e n u e
I
50 .00% 39,
c
0 .00 %
2019/ 2020 2020/ 2021 2021/ 2022 2Q22I 2Q22,
xxxvii [ P a g e
Annual Report and Fin anci al St atem ents
# c) The percentage of expenditure in Personnel Emoluments as compared to Total Expenditure decreased to 45% in
the year ending 30* June 2023 from 47% in the year ending 30* June 2022. This indicates that 45% of all K enya
Law recurrent expenditures in the year ending 30* June, 2023 were salaries, wages and pension expenses as
compared to the recommended 35%. The expenditure was also an increase in spending as compared to 42% in
the FY 2020/ 2021 and also higher than the 35% recorded in the FY 2019/ 2020. This was due to the annual salary
increments and additi onal staff costs for temporary staff working on the Annual Supplement . Even though t h er e
was an increase in the PE expenditures, the total expenditures in the fi nancial year ended 30* June 2022 were
lower as compared to the year ended 30* June 2023, h en ce t h e d ecr ease.
PE T o T ot al E x p en d i t u r e
6 0 .0 0 %
c 40 .0 0%
4)
20 .0 0%
r
0 .0 0 %
2019/ 2020 2020/ 2021 2021/ 2022 2022/ 2023
F i n an ci al Y ear
d) K enya Law had a healthy Balance sheet in the year ending 30* June, 2023. T otal A ssets however increased by
2.73% in the period ending 30* June, 2023 as compared to a decrease of 10.64% in the year ending 30* June 2 0 2 2 .
This was however better in comparison to the marginal increase of 0.65% recorded in the FY 2020/ 2021 and the
decrease of 11.20% recorded i n the FY 2019/ 2020. T his asset growth was due to additi onal stocks of publicati ons
that were printed in the year.
G r o w t h I n A sse t s
2.73%
5.00% 0.
o
i
o 0.00%
2020/ 2021 2022/ 2023
go -5.00%
g -10.00%
h - 15.0 0%
! pL,
F in an c i al Y ear
xxxviii I P a g e
e) Total Liabilities increased by 6.09% in the period ending30* June, 2023ascomparedtothe21.53%reduction ^

recorded in the FY ending June 30* 2022. This was due to the marginal increase in Kenya Law’s commitments
and obligations to third parties. Thiswas not agood performance as compared than the reducti on of 11.95% i n
the year 2020/ 2021. I t was however much better than the 27% increase recorded in the year 2019/ 2020. The
increment in FY 2022/ 2023 wasdueto uncompleted ICT i n t er v en ti o n s h ad b een co n tr act ed b u t w er e sti ll o ng o in g
at the end of the financial year.
G r ow t h I n L i ab i l i t i es
40 .00%
20 .00%
0 .00%
2019/ 2020 2022/ 2023
-20.00%
^ -40.00%
f) The liquidity of Kenya Law was also healthy. The Current rati o as at 30* June, 2023 decreased to 9.61:1 a s
compared to 15.97:1 as at 30* June 2022. Thisindicates that K enya Law had K shs. 9.61 worth of A ssets available
to pay Kshs. 1 worth of Liabiliti es as at 30* June, 2023. This was higher as compared to 6.3:1 in the FY 2020/ 2021
and ascompared to 5.0:1in theFY 2019/ 2020.Thesligjit reducti on in FY 2022/ 2023 rati o w as due to the increase
investments in stock of publicati ons and its slow conversion rati o to cash and cash eqtti valents in the fi nanr ial
y ear .
CU RRE N T RAT IO
1 8 .0 0
1 6 .0 0
14 .0 0
1 2 .0 0
1 0 .0 0
o
•o
8 .0 0
6 .0 0
5.
4 .0 0
2 .0 0
0 .0 0
2019/ 2020 2020/ 2021 2021/ 2022 2022/ 2023

xxxix I P a g e
i
g) The Quick (A cid T est) ratio as at 30* June, 2023 reduced to 0.73:1 as compared to 1.38:1 as at 30* June 2 0 2 2 .
This indicates that K enya Law had K shs. 0.73 worth of Quick A ssets avai lable to pay K shs. 1 worth of Liabiliti es
as at 30* June, 2023. This was however lower as compared to K shs. 1.76:1 in the FY 2020/ 2021 and K shs 2.0 in
the FY 2019/ 2020. T hi s is a rati o that determines the liquidity exclusive of the current asset item of stocks i .e. i t
is determinant on the quick and readily converti ble assets. Even though there was an increase in stocks, t h i s d i d
not have an impact on the Quick rati o hence it reduced in the year 2022/ 2023 due the slow stock conversion r ati o .
Q ui ck Rati o
2 .5 0
Pi 1.00
0 .50
0 .00
2019/ 2020 2sm i 2<
m 2021/ 2022 2022/ 2Q2i
F i n an c i a l Y e a r
xl I P a g e
N ati onal Council for Law Reporting
Aimual Report and Financi al Statements
h) Comparison of the Sources of Revenues for the FY 2022/ 2023 and FY 2021/ 2022 were as follows;
Sources of Revenue FY 2022/ 2023 Sources of Revenue FY 2021/ 2022
Sal e o f Rending
D ef er r ed D eff er e d
Goods Ser vi c es
Sal e o f
sO.09%^
m c o m e I n com e
0 .73 %
R en d er ! goods r eal iz e d 1.94%
ng of 1.20% 0 .87% !
Ser vi c e s
i
2 .69%
1
--■P r
T r an sf er
s fr o m
G o v ern T r an sf er
m en t O f s fr o m
Kenya GO K
95.24% 97 .2 5%
J
KenyaLaw received 95% of itsrevenuesfr om the Government grants in the FY 2022/ 2023 as compared to 97%
in the FY 2021/ 2022. This shows that Kenya Law is still highly dependent on Government of Kenya support in
fi nancing of its operations. Kenya Law received Kshs.355.09 Million in each of the two FYs 2022/ 2023 and
2021/ 2022respectively fr om theGOK. Rendering of services, sale of goods and deferred income recorded 2.69%,
1.20% and 0.87% respectively.
xli I P a g e
Annual Report and Fin anci al Statements
i) Comparison of Expenditure items for the FY 2022/ 2023 and FY 2021/ 2022 was as follow s;
Expendi ture I tems FY 2022/ 2023 i
Expenditure Items FY 2021/ 2022

!
Repairs and
D epreci ati on m a in t e n an c e
an d
2 .15%
am o r t i z a t i o n D epreci at
ion Repairs &
e x p en se
G r an ts 3 .90 % M ai n t en an
4 .30 %
an d c e
su b s i d i e s R e m u n u r at 2 .06 %
1/
0 .0 0% i on of G r an t s &
C oim cil Su b si d i e s
m em b er s 0 .03 %
2 .3 5 %
R em u n (
at i o n o
U se of I
C o un ci
goods
& se r v i c e s
m em b e:
44 .48 %
5 .2 3 %
Employe
U se o f e C o sts
4 7 .17%
goods .
E mployee an d
c o st s ser vi c es
44 .74 % 43.59% !
There use of goods and services reduced to 43.59% in FY 2022/ 2023 as compared to 44.48% in FY 2021/ 2022
because due to budget realignments. Remuneration to C o u n cil m em b er s i ncr eased t o 5.23% d u e t o ad di ti o n al
trainings in the year, Employee costs, D epreciati on, repairs and maintenance and grants and subsidies recorded
44.74%), 4.30%, 2.15% and 0% respecti vely and therefore remained more or less unchanged in the year.
xlii I P a g e
Se c t i o n B
Growth and Strategies

I) Deployment and Commercialization of I CT systems for legal publi shing
KenyaLaw isin theprocessof fi nalizing thedevelopment of the ICT systems for publishing of Public legal information.
The systemshaveadvanced capabilities for processing legal information with value additi on that can be commercialized:
Kenya Law Database (KLD)
Thisisan ICT system that allows for ahigher effi ciency in real time publicati on of the laws on the online portal.
The Kenyan Legislati on Databasewill havethefollowing website enabled functi onaliti es;
i) Ability to enrich theonlineplatform and sti Upreservesthe legislati ve traditi on of Print publicati ons.
ii) Automati c comparison between amended versionsto highlight di f f er en ces.
iii) Hyperlinking fi oncti onality.
iv) Ability to have associated documents attached to theparti cular instrument of law
v) Scalability of the system to enable partnership across sectors (e.g.) Non-Tariff Measures Project.
vi) Ability to scale up to a premium service.
vii) Clarity in communicati on of legislati ve history, i.e. addresses the ‘legalese’ challenge in terms of
languageused in presentati on of thelaw online. Availability of tools to help in understanding and
navigati on.
viii) Supports the generati on of charts to aid research and convey informati on quickly.
Case L aw D atabase (CL D)

The Case Law Database (CLD) will increase effi ciencies within the organizati on and enable the capturing, stt ucturing,
researching, analyzing and publishing of case law and its derivati ve products.
The Case Law Databasewill have the following functionalities;
a) Ability to aggregate CaseLaw/ Law Reportsaccording t o th em ati c ar eas
b) Standardizati on of online and print content- online content (front end) will look and feel similar to the pri nt
publicati ons.
c) Draft volumes can be produced at any time in the course of the year.
d) Ability to relate cases based on the data captured. (Rulings, orders, judgments, appeals).
e) I mproved effi ciency signifi cantly reduces the ti me needed to manage case law and produce publicati ons.
Reducti on in the time taken to review publicati ons. (No back and forth with publishing).
0 Automated generati on of Law Reform I ssues.
Improved Workflow Process Management that has enabled the tracking of life cycle of case law workf low;
availing of escalati on notes based on Key Performance Indicators; and tracking of changes.
H) L aw R evi si o n
Revision of County Legislati on in line with Offi ce of the County Attorneys Act No.14 of 2020 and is an ar ea o f
collaborati on with the County Governments.
III) N ew H u m an R eso u r c e I n str u m en t s
Kenya Law has developed new Human Resource Instruments that have been presented for approval to the State
Corporati ons Advisory Committee. The new instruments provide for a robust Human Resource establishment of 252
of fi cers that will be m ore in tune with the new insti tuti onal requirements and be criti cal to deliver on our mandate.
xliii I P a g e
1

Opportuni ti es
a) Updated I CT system s for L egal Publi shing
There is opportunity to upscale K enya Law I CT systems to enrich the user experience through leveraging on
partnerships in the generation and dissemination of Public Legal Information through joint researches, trainings,
memoranda of understanding.
b) I mprovem ent of Revenue Coll ecti ons
With the two systems KLD & CLD , K enya Law will be able to identify value added services and content that can
b e accessed at a f ee.
c) I ncreased di gitizati on
The digitization in the judiciary will enable Kenya Law to receive Judicial decisions in real time as and w h en
delivered. This also provides an opportunity to integrate and link the case law database with the case management
in the judiciary for effi cient submissions of judicial d eci si o n s an d c au se l i st s.
d) Enhanced L egal Fram ework
K enya Law is in the process of revi ewing its founding law (N ational Council for Law Reporting Act, A ct N o. 1 1
of 1994) with the objective of providing an enhanced legal framework for the operations of the organization.
Chall enges
i) I nsuf fi cient budgetary allocati ons have limited K enya Law’s ability to deliver on its mandate as per the
strategic plan. The current funding consists of only 70% of its most realistic annual budgetary requirements
and this necessitated the organization to cut back on its programmes and activities to fi t into the available
funding.
ii) I nsuffi ci ent H iun an Resources: K enya Law is operating at 4 4 % o f i t s st a f f est ab li sh m en t w h i ch h as

primarily been caused by the limited budgetary allocations. O ut of th e current staf f establishm ent of 167,
K enya Law only has 72 offi cers in post, leading to work overload that affects the timely production of quality
outputs. This may be put in context, in one way, by considering the growth that has occurred in theJudiciary
in the last 10 years. There has been a 200% increment in the number of judges f rom 58 in 2010 to 174 in the
year 2021; there has been a 135% increase in the number of court stations from the year 2010 to date; there
has been a 342% increase in the number of judicial decisions collected f rom the year 2010 to date while t h e
number of Law Reporters has increased by only 36% from 7 to 11 offi cers in the same period. K enya Law
requires additional funding to recruit 20 additional law reporters and 20 legal researchers to cope with t h e
i ncreased number of judicial decisions delivered daily. There has also been growth in the volume of legislation
received at K enya Law. I n addition to national legislati on, county legislati on is now received and uploaded in
the K enya Law website. A total of 2,346 pieces of County Legislati on f rom the 47 counti es have been collected
and uploaded and awaiti ng revision. This work is done by a team of 12 offi cers, 5 of whom are lawyers. K enya
Law requires additi onal funding to recruit 20 additi onal law reporters and 40 legal researchers to cope with
the increased number of judicial decisions delivered daily and especially the validati on of legacy content (about
200,000 legacy cases) for the CLD & K LD systems. More training is also required on the new systems.
iii) With an expanded staff capacity is required increased fi nances, human resources, space and supporting
inf rastructure. These requires the support and authorizati on of the various stakeholders with the requisite
mandates to enable K enya Law meet these requirements.
iv) K enya Law has not optimally upgraded and improved its I CT infrastructure to the required standards due to
fund shortages. K enya Law relies heavily on current I CT systems to ensure the proper processing, storage an d
dissemi nati on of legal informati on. I t currently holds 55 TB worth of public legal informati on. The inability
to upgrade and improve hardware and software systems has a negati ve impact on its core mandate —the
provision of and access to public legal informati on in terms of enhancing data integrity and safety to th e m o st
opti mum levels. The chal lenges included;
xliv I P a g e
■ Obsolescence of computer hardware and technology. H ar dw ar e r el at ed i ssu es h av e led t o b r eak d ow n o f

machines. Software challenges e.g. few Adobe Pro applications on Machines and limited space on Google
-email has caused work delays.
■ Dynamic nature of ICT systems which require constant upgrades at a cost. The ever increasing volumes
of data require constant planning for additional database space and data security.
■ Insuffi cient Bandwidth to support access to the Cause lists, K enya Gazettes and the L OK database.
■ I ntermittent internet leading to the need to increase Intern et bandwidth requirements, with limited
fi nancing.
■ Judicial decisions and other public legal information published on the Kenyalaw website contain personal
information not exempt fi rom the data protection Act therefore exposes the organization to the risk of
litigation,
v) Receipt of judicial decisions in incompatible formats; unavailabihty of hard copies of legislative supplements
and collection of other public legal informati on from the Government pri nter and other state agencies.
Sec ti o n C
Compli ance wi th statutory requirem ents

K enya Law published judicial decisions received from the superi or courts of record online and published the K enya Law
Reports i n compliance with the N ati onal Council for Law Reporting Act (No.l l of 1994). Kenya Law also updated all
the Laws of Kenya ensuri ng compliance with the Revision of Laws Act (CAP 1).
Kenya Law adhered to the Legal and regulatory fi rameworks issued by the Government of Kenya to ensure compliance
with the statutory requirements under the Consti tuti on, the Public Finance Management Act 2012 and Public
Procurement and Disposal of Assets A ct 2015 and the Employment A ct N o.l l of 2007.
In additi on, Kenya Law endeavored to fulfi ll its corporate govern ance obligati ons with the guidance of the Mwongozo
c o d e.
Key projects and investment decisions Kenya Law is planning / implementing

Kenya Law hasprocured an ICT system for processing, storage and disseminati on of Public legal informati on (both Case
Law and Laws of Kenya). The acquisiti on and implementati on of these systemswas phased commencing in the fi nancial
year 2019/ 2020. They were both at implementati on and data migrati on stage.
M ajor ri sks facing Kenya L aw
F i n an c i al r i sk
K enya Law requires additi onal funds to ensure that it can fuUy discharge its mandate. The organizati onal approved budget
is about 75% of the ideal budget.
Further, K enya Law’s Human Resource costs consti tuted 44% (compared to the recommended level of 35%) of the t o t al
budget. This has depri ved K enya Law of additi onal funds to d ehv er o n it s co r e m an d at e an d o th er cri ti cal acti v i ti es. T h e
limited fi nancial resourceshavemeant that KenyaLaw hasnot fully discharged aUitsacti viti esasenvisaged in the Strategic
Plan 2018-2022 due to constant reorganizati on of acti viti es to fi t within the available resource ceilings.
Operational ri sk
Kenya Law is operati ng at 43% of its staff compliment (74 offi cers as compared to a new approved staff establishment
of 167) and thishasnegati vely impacted on itsability to discharge its mandate in a timely manner as staff h av e t o m ul ti task
and work long hours. The turnaround time for producti on of ti me botind publicati ons has therefore increased an d t h er e
isarolling backlog of publicati ons for pri nt. The timely preparati on and disseminati on of public legal informati on through
the website has also been negati vely affected.
KenyaLaw collects revenue through the sale of its publicati ons. The collecti on of debts fi rom debtors of the organizati on
has posed a challenge especially in relati on to public sector agencies that may not pri ori tize payment of their obligati ons
xlv I P a g e
to K enya Law for products already sold to them. There is a risk that the debts from public institutions, w h i ch ar e m o r e
than 3 years old, may not be paid thus negati vely affecting the operati ons of the organizati on.
M ateri al arrears in statutory/ fi nanci al obligati ons
KenyaLaw had no material arrearsin statutory/ fi nancial obligati ons. Therewasatotal of Kshs. 25,134,374 due as payroll
deductions for PA Y E , H EL B, N SSF, N H I F, Sacco deducti ons. Insurances deducti ons, mortgage, staff pension, welfare
obligations and withholding VAT payments for the month ended 30* June 2023.
Financi al probity and serious govern ance issues
The Council is responsible for the policy framework in relati on to the insti tuti on’s risk management and in t er n al c o n t r o l s.
The Finance and General Purposes Committee of the Council is responsible for the policy f ramework to ensure proper
fi nancial planning and executi on of the fi nancial management functi on while the Audit & Risk Management Committee
of the Council regularly reviews the effecti veness of the intern al controls and provides assurance on the implementati on
of fi nancial plans by regular reporting to the full C o u n ci l .
The I ntern al Audit and Risk Department implements K enya Law’s risk management fi -amework in all business processes
and reports regularly to the Editor and the Audit & Risk Management Committee.
I n additi on, the OA G performs systems audits to independently r ev i ew th e ef f ecti v en ess o f t h e i n sti t u ti o n al r i sk
management fi ramework. It also does fi nancial audits at the end of the fi nancial period to provide assurance o n t h e
credibility of the annual fi nancial statements.
There were no serious govern ance issues in the Council, any Council member, the top management in relati on t o c o n f li ct
of interest, fi nancial impropriety or Council compositi on in t h e ex ec u ti o n o f i t s f u n cti o n s.
10. E nvi ronm ental and Sustainabili ty Reporting
i) Sustainabil ity strategy and profi l e

K enya Law has had many positi ve developments in this fi nancial year. We operate in a dynamic, resource scarce
environment influenced by a host of socio-economic, legal and politi cal factors that impinge on our operati ons an d
impact the realizati on of our objecti ves. The achievement of our objecti ves largely depends on how well we have
leveraged intern al strengths to exploit external opportuniti es as well as how well we have managed intern al weaknesses
to avoid crystallizati on of external threats.
We have aligned our programmes and acti viti es to the overall nati onal development agenda espoused in the so ci o
economic development blueprints, we have enhanced the synergy amongst members of staff and between departments
f o r t h e o v er all su c c ess o f t h e in sti t u ti o n . W e h av e enhanced teamwork, learni ng, innovati on and creati vity t o f aci l i t at e
effecti ve inter and intradepartmental co-ordinati on, exposure to industry trends, as well as acceptance an d ef f ec ti v e
management of positi ve change.
A ll acti vi ti es within the organizati on incorporate intern ati onal best practi ces in an ef fort to protect the ecosystem in which
K enya Law exists, providing us with opportuniti es to achieve a competi ti ve advantage and market differenti ati on i n o u r
products and services. Further K enya Law has a new Quality Management System based on I SO 9001:2015 and i s I SO
certi fi ed. K enya Law continually strives to achieve the highest standards of quality and to continually improve its
effecti veness in order to ensure sustainability. Our established quality objecti ves and policies are also r ev i ew ed o n an
an n u al b asi s.
ii) E nvironm ental performance

K enya Law does not have an environmental pol icy but rather borrows largely from the Government of K enya policy on
protecti ng the environment and increasing the forest cover by 10% in the medium term. To supplement Government
efforts in this area, K enya Law encourages its employees to print back to back. Kenya Law has also changed its st r at egy
xlvi I P a g e
from printing of hard copy publicati onsto soft copy onlinepublicati onsin order to reduce on paper printi ng. K enya Law
also parti cipates in tree planti ng exercises. Kenya Law has signed an MOU with the Kenya Forest Service (KFS) to
support in the efforts to reclaim forest cover as per government policy. Kenya Law also planted trees in M asen o F o r est
as its contributi on to the larger Government of Kenya strategy towards increasing K enya’s forest cover to 10 % i n t h e
m edi um t erm .
i ii) Employee welfare

KenyaLaw hasput in placepoliciesand proceduresguiding the appointment of employeeswithin the organization. T h er e
isan elaborateguideline on the recruitment process of employees from theiniti al stages of placing adverti sement to fi lling
in the vacant positi ons. Kenya Law is an equal opportunity employer; it takes a consistent and standard approach i n t h e
recruitment and selecti on of employees. Therefore, the recruitment process is void of discrimi nati on on t h e b asi s o f
gender, HIV stams, race, ethnicity marital status and/ or physical disability. This is provided in the Kenya L aw H u m an
Resources Policies and Procedures Manual, 2016.
Employee skills and competences are enhanced in the workplace through Trai ning and development initi ati vesw h i ch ar e
competency based geared towards capacity building and meeting the needs of the organizati on. Training and
Development programs are aimed at helping each employee prepare for changes as they align themselves with the
changing needs. Training assessments are carried out to identi fy the competency gaps existing with the organizati on w i t h
an aim of addressing the skills gap through training and development programs.
Kenya Law has put in performance management measurement mechanisms through the use of a comprehensive
Performance Management Appraisal System that guides the evaluati on and monitoring of employee performance. T h e
process helps in identi fying performance problems and solving them. The process involves setting performance t argets
and reviewing them over a period of time. The outcomes of performance management inform staff training and
development, career progression, succession management, promoti ons, performance incenti ves and performance
improvement strategies.
Kenya Law recognizes that the safety of employees, stakeholders and property at work is criti cal. All st a f f m u st
take responsibility for ensuring that safe working procedures are adhered to. It is alegal requirement for organizati ons to
have in place a health and Safety committee. The organizati onal safety and health committee members are champions
for a healthy and safeworkplace. Informati on on health and Safety to prevent possible health and safety risksis provided
to employees through sensitizati on initi ati ves to ensure a safe work environment. Appropriate insurances are also put in
place to cushion against health and safety risks.
iv) M ark et p l ace p racti ces

I n pursuit of its mandate Kenya Law always considers various policy documents including the Consti tuti on of K enya,
the Montreal D eclarati on on Free A ccess to Law, the Big Four Agenda, the Kenya Vision 2030, the Sustaining Judiciary
T ransform ati on Framework of 2017-2021 and the O ffi ce of the Attorney General and Department of Justi ce Strategic
Plan. These documents act as a beacon for the organizati on in the day to day executi on of its mandate and the o f fi c er s
discharging the relevant duti es in various areas.
a) Responsible Competition practice

Outside of the fact that Kenya Law is the insti tuti on mandated by law to publish law reports and update the l aw s o f
Kenya, the organizati on strives to ensure responsible competi ti on practi ces whenever it issues tenders in i t s b i d t o
enhance accessto justi ce. All Kenyans aregiven a fair chance to register their interests to supply Kenyalaw with a variety
of goods and services. Tenders are adverti sed in the PPIP portal of the Government of Kenya and the Kenya L aw
Website to allow a wide reach. Suppliers in the reserved groups category are also allowed a fair chance to compete f o r
procurement opportuniti es among themselves. The insti tuti on has implemented corrupti on preventi on strategies and a
risk miti gati on plan to address risks and loopholes in its legal and policy fi rameworks. Regulati ons, processes, an d
xlvii I P a g e
procedures guiding the core mandate of the organizati on are in place and all identi fi ed risks have a miti gati on plan.
b) Responsible Supply Chain and Suppli er relations

K enya Law has also ensured in its supply chain to follow the laid down procurement laws when issuing tenders an d
dealing with Suppliers. AUinvoices raised by suppliers with complete documentati on are paid on time and aUc o n t r a c t s
honored in f ull. A schedule of all runni ng contracts is kept and updated monthly to miti gate against lapses, t h e sam e
is communicated in advance to the relevant user departments to effect a seanJess transiti on where necessary. All
transacti ons are documented in the necessary manner and availed for inspecti on by the relevant authority as an d w h en
requested.
c) Responsible m arketi ng and adverti sem ent

K enya Law has endeavored to maintain ethical marketing practi ces in all its engagements with the media. The
organizati on not only markets its goods and services by focusing on how our products benefi t customers, b u t al so h o w
they benefi t the Republic of K enya as a whole. Our aim is to build strong relati onships with otir consumers through a
set of shared values. These are outlined in our Strategic Plan 2023/ 24 - 2027/ 28 as integrity, professionalism,
transparency and accountability, innovati on, reliability an d c i t i z en f o c u s.
d) Product stewardship
Towards this end, K enya Law has also endeavored to safeguard consumer rights and interests in all products an d
services issued. All online publicati ons are universally accessib le t o all co n su m er s an d can b e co n sum ed in an y w ay
needed, both online and in hard copy. Print products are sold at a base price aimed at offsetting the cost of producti on
only. I n additi on, K enya law subscribes to the “ Free Access to Law” movement and therefore does not make profi t
from the sale of its publicati ons.
xlvi ii I P a g e
Nati onal Council for Law Reporti ng
v) Corporate Social Responsibility / Community Engagements
Tree Planting at the Kenya Forest Service -Maseno Stati on

Kenya Law management team, led by the Editor / CEO Prof.Jack MwimaHplanted over 250 trees during their an n u al
tree planting program Kenya Forest Service - Maseno Stat i o n on 23"* September 2022. Kenya Law also adopted two
seedbeds to germinate 1,000 seedlings to be planted at the station by students from Maseno School. Kenya L aw al so
donated one additional seedbed to the Maseno School.
At Kenya Law, we understand that we have a responsibility to better our society and we have made Corporate Social
Responsibility (CSR) an integral part of our corporatecultureto underlineour deep commitment to making a di f f er en ce
in the community.
K E N Y A L AW
''W i? a k>t o f pap er fo r o u r

p r in t p ul >l ic al lc>r)», w e have
t h e r e f o re m ad e it o u r c u ltu re
to plan t av m any tree» a» w e
po »f ib ly can ."
i. : Pr o f. Jack M w i m all ,
k e n v a Law tn j n .j fte in e n i l o a n i p l an t e d an rv.r 2 'i l f t r e e *, a n d

adrtj tted tw<t ser-dberK at the Krotya To revt Sr-rvn e M a <^ n a
Statio n, during i heii annual tree plan ting p rogram .
O n e se ed b e d w a s d o n a t e d to M ase n o s c h o o l .
Prof. Busalilej ack Mwimali (CEO/ Edi tor) Planting a Tree at K eny a F orest Stati on - M aseno forest stati on
xlix I P a g e
N ational Counci l for L aw Reporting
K F S - M a s en o f o r e s t s t a ti o n
Keny a L aw M anag em en t Team wi th of Bcers Grom K enya F or estry Ser vi cesp l an ting Trees at K FS- M aseno
f o r es t s t a ti on
1 I P ag e
11. Report of the Counci l M embers

The Council Members submit their report together with theunaudited fi nancial statements for the year endedJune 30,
2023 w hi ch show the state of affairs of the N ational Council for Law Reporting,
i) Princip al activi ties

The principal activities of the N ational Council for Law Reporting a r e :
i) To publish the offi cial reports of the judicial opinions of the superior courts of Kenya. Kenya Law i s t h e
designated publisher of theKenyaLaw Reports, which are the offi cial 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 w h i ch
theAttorney General has delegated to the Council the powers of law revision conferred by Sections 7 and 8
o f th e R evi si on o f L aw s A ct .
iii) To publish such other related publications as it deems necessary.
On Kenya Law’s website - www.kenyalaw.org- you will fi nd Case Law, the Laws of Kenya, the Parliamentary H ansards,
the Kenya Gazette, and the Daily Cause List from various courts. Legal Notices and other publications,
ii ) Results
Theresults of theNational Council for Law reporting for the year ended June 30, 2023 are set out on pages 1 t o 6.
iii) Council M embers

Themembersof theCouncil who served during thereporting period are shown on pages v-xv above in accordance w i th
t h e N CL R A ct N o . 11 o f 1994 .
iv) Audi tors

The Auditor General isresponsible for the statutory audit of the National Council for Law Reporting in acco r d an ce w i th
Article 229 of the Constitution of Kenya and the Public A u di t A ct 20 15.
By Order of the Council,
M s. E to a W am b u i M u t h am a
Council Secretarv/ Secretarv to the Board fAg.l
li I P a g e
N ational Council for L aw Reporti ng
Annual Report and Financi al Statem ent s
for the fi nan cial year ended Jime 30, 2023
12. Stat em ent of Directors Responsibi li ties

Section 81 of the Public Finance Management Act, 2012 and N ational Council for Law Reporting Act No.l 1 o f 1994
requi re the Council members to prepare financial statements in respect of the Council, which give a true and fair v i ew
o f th e stat e o f af f air s o f th e Co un ci l at t h e en d o f the financial year/ period and the operating results o f t h e C o u n cil f o r
that year/ period. The Council members are also required to ensure that the National Council for Law Reporting keeps
proper accounting records which disclose with reasonable accuracy the financial position of the Council. The C o un ci l
members ar e also responsible for safeguarding tfie assets of the N ational Council for Law Reporting.
T his responsibil ity includes:

Council members are responsible for the p'reparation and presentation of K enya Law’s financial statements, which give
a true and fair view of the state of affairs of K enya Law for and as at the end of the financial year ended 30* June 2023.
T his responsibility includes: (i)Maintaining adequate fi nancial management arrangements and ensuring that t h ese
continue to be effective throughout the reporting period; (ii) M aintaining proper accounting records, which di sclose
with reasonable accuracy at any time the financial position of K enya Law; (i ii) D esigning, implementing an d
maintaining internal controls relevant to the preparation and fair presentation of the fi nancial statements, and ensuring
that they are free from material misstatements, whether due to error or fi raud; (iv) Safeguarding K enya Law’s assets; (v)
Selecting and applying appropriate accounting policies; and (vi) making accounting estimates that are reasonable i n t h e
ci r cu m st an c es.
The Council members accept responsibility for K enya Law’s fi nancial statements, which have been prepared using
appropriate accounti ng policies supported by reasonable and prudent judgements and estimates, in conformity w i t h
International Public Sector Accounting Standards (IPSAS), and in the manner required by the PFM Act 2012 and t h e
State Corporations A ct. The Coimcil members are of the opinion that the K enya Law’s fi nancial statements g av e a t r u e
and fair view of the state of K enya Law’s transactions during the financial year/ period ended period 30* June, 2023,
and of the its fi nancial position as at that date. The members further confi rm the completeness of the accounting
records maintained f or K enya Law, which have been relied upon i n the preparation of its fi nancial statements as w ell as
the adequacy of the systems of intern al fi nancial control.
N othing has come to the attention of the Counci l members to indicate that K enya Law will not remain a going c o n c e r n
f or at l east t h e n ex t t w elv e m on t h s f r o m th e d ate o f t h i s st at em en t .
Approval of the fi n anci al statements
T h e fi n an ci al st at em en t s f o r N at io n al C ou n ci l f o r L aw Reporti ng were approved by the Council on 2023 and signed on

its behalf by:
H on. Justi n M arth a K . Koome Prof. Busahl e Jack M wim ali

Chairperson of the Coimcil Accoimting Offi cer
lii I P a g e
R E PU B L I C O F K EN YA
^ ^ elephone: +254-(2o) 3214000 HEA DQUA RTERS

^ ^ -mail: info@oagkenya.go.ke Anniversary Tow ers
Websit e: w w w .oag kenya.go.ke M o n r o v ia St r e e t
O F F IC E O F T H E A U D IT O R - G EN ERA L P.O. Box 30084-00100
N A I RO B I
Enhancing Accountability
R E PO RT OF THE A U D IT O R G EN ERA L ON N A T IO N A L C O U N C IL FO R LAW

REPO RT ING FO R THE Y EA R ENDED 30 J UNE, 2023
P R EA M B L E
I draw your attention to the contents of my report w hich is in three parts:

A . Report on the Financial Statements that considers w h e t h e r t h e f in a n c ia l s t a t e m e n t s
are fairly presented in accordance with the applicable financial reporting framework,
accounting standards and the relevant laws and regulations t h a t h a v e a d ire c t e f fe c t
o n t h e f in a n c ia l s t a t e m e n t s .
B. Report on Lawfulness and Effectiveness in Use of P u b lic R e s o u rc e s w h ic h c o n s id e rs

compliance with applicable laws, regulations, policies, gazette notices , circulars ,
guidelines and manuals and w hether public resources are applied in a prudent,
efficient , economic, transparent and accountable manner t o e n s u re G o v e rn m e n t
achieves value for money and that such funds are applied for the intended purpose.
C . Report on Effectiveness of Internal Controls, Risk Management and Governance
which considers how the entity has instituted checks and balances to guide internal
operations. T his responds to the effectiveness of the governance structure , the risk
management environment and the internal controls , developed and implemented by
those charged with governance for orderly, efficient and effective operations of the
entity .
An unmodified opinion does not necessarily mean that an entity has complied with all
relevant laws and regulations and that its internal controls , risk management and
governance systems are properly designed and were working effectively in the financial
year under review .
The three parts of the report are aimed at addressing the statutory roles and
responsibilities of the A uditor-General as provided by A rt icle 229 of the Constitution, the
Public Finance Management Act, 2012 and the Public A udit A ct , 20 15. T he three parts of
the report , w hen read together constitute the report o f t h e A u d it o r- G e n e ra l.
R E P O R T O N T H E F IN A N C IA L S T A T E M E N T S
Q ualif ied O p inio n
I have audited the accompanying financial statements o f t h e N a t io n a l C o u n c il f o r L a w

Reporting set out on pages 1 to 34, which comprise the statement of financial position as
at 30 June , 2023 and the statement of financial performance , statement of changes in net
assets , statement of cash flows and statement of comparison of budget and actual
amounts for the year then ended, and a summary of significant accounting policies and
other explanatory information in accordance with the provisions of A rticle 229 of the
Rep ort of the Auditor-Gener al on National Council f or Law Reporting f or theyear ended 30 June, 2023
;? I
Constitution of Kenya and Section 35 of the Public A udit A ct, 2015. I have obtained all
the information and explanations which, to the best of my knowledge and belief , were
necessary for the purpose of the audit.
In my opinion, except for the matter described in the Basis for Qualified Opinion section
of my report, the financial statements present fairly, in all material respects, the financial
position of the National Council for Law Reporting as at 30 June , 2023, and of its financial
performance and its cash flows for the year then ended, in a c c o rd a n c e w it h In t e rn a t io n a l
Public Sector Accounting Standards(Accrual Basis) and comply with the Public Finance
Management A ct , 20 12 and the National Council for Law Report ing Act No.11 of 1994.
Bas is for Qualified Opinion

Uns upported Transfer to Retained Earnings
The statement of changes in net assets reflects transfers from capital/development
grants/ f und amount of Kshs .23,565,276 to the retained earnings. However, the transfer
was not support ed by j ournal vouchers .
In the circumstances, the accuracy, completeness and o c c u rre n c e o f t ra n s f e r f ro m

capital/development grants/fund amount of Kshs.23,565,276 c o u ld n o t b e c o n f ir m e d .
T he a ud it w a s co nd ucte d in a cco rd a nce w it h Inte rnat io na l

Standards of Supreme Audit
Institutions (ISSAIs). I am independent of the National Council for Law Report ing
Management in accordance with ISSA1130 on Code of Ethics. I h a v e f u lf ille d o t h e r e t h ic a l
responsibilities in accordance w ith the ISSA I and in a c c o rd a n c e w it h o t h e r e t h ic a l
requirements applicable to performing audits of financial statements in Kenya. I believe
t h a t t h e a u d it e v id e n c e I h a v e o b t a in e d is s u f f ic ie n t and appropriate to provide a basis for
my qualified opinion.
Key A ud it Matte rs
Key audit matters are those matters that, in my professional j udgment, are of most
significance in the audit of the financial statements. There were no key audit matters to
report in the year under review.
O t h e r M att e r
P r io r Y e a r M a t t e r s
In t he audit report of the previous year, several issues were raised under the Report on
L a w f u ln e s s a n d E f fe c t iv e n e s s in U s e o f P u b lic R e s o u rc e s and Report on Effectiveness
of Internal Controls, Risk Management and Governance. However, Management had not
resolved the issues or given any explanations for failure to im plement the
re c o m m e n d a t io n s .
R E P O RT ON LA W F U L N E S S A ND E F F E C T IV E N E S S IN USE OF P U B L IC
R ESO URC ES
C o n c lu s io n
As required by Art icle 229(6) of the Constitution, based on the audit procedures
performed, except for the matters described in the B a s is f o r C o n c lu s io n o n L a w f u ln e s s
a nd Ef fe ct ive ne s s in Use of P u b lic Re so u rce s s e ct io n of my report , I confirm that, nothing
Report of the Auditor-General on National Council f or Law Rep or ting f or the y ear ended 30 June, 2023
2
else has come to my attention to cause me to believe that public resources have not been
applied lawfully and in an effective way.
B a s is f o r C o n c l u s i o n
1. Delays in Transfer of Legal Ow ners hip of Motor Vehic les

vehicle balance of Kshs .3,153,244 .
N o t e 2 1 t o t h e f in a n c ia l s t a t e m e n t s re f le c ts m o t o r
However, as previously reported , in the year 2006 a vehicle w as procured through a donor
funded programme under the Governance, Justice, Law a n d O rd e r S e c t o r a n d a n o t h e r
procured in financial year 2018/2019 through the Judicial Perf ormance Improvement
Project and both issued to the Council. However, the legal ownership including the log
b o o k s h a v e n o t b e e n t ra n s f e rre d t o t h e C o u n c il w it h o u t explanations.
In the circumstances, it is not clear why it has taken long time to transfer the legal
ow nership of these vehicles to the Council.
2. No n-Rem ittance of A -l-A to T he Nat io nal Treas u ry

T he statement of financial performance and as disclosed in N o te s 7 a n d 8 t o t h e f in a n c ia l
statements reflects revenues from rendering services a m o u nt of K s hs . 10 ,02 0 ,4 54 a nd
sale of goods of Kshs.4,483,938 totalling Kshs.14,504,392. However, collaborative
in f o r m a t io n f ro m t h e f in a n c ia l s t a t e m e n t s o f S t a t e Law Office and Department of Justice
revealed A ppropriation-In-A id (A IA ) amount of Kshs.9,002 ,131. T h is re s u lt e d to e x c e s s
revenue of Kshs .5,502 ,26 1 w hich w as not remitted to the exchequer contrary to
Regulation 84 of the Public Finance Management (National Government) Regulations,
2 0 15 .
In the circumstances. Management was in breach of the la w .
3. Irreg ular Council Member’s Appointment

R e v ie w o f f in a n c ia l s t a t e m e n t s re v e a le d t h a t t h e C o u n c il had twelve (12) Mem bers
including a senior printer who represented the Government Printer since January , 20 13
and holds a position rank below that of Deputy Government Printer. This was contrary to
the National Council for Law Reporting Act, No.11 of 1994 (Revised , 2007) No . 4 (h).
A lthough, management explained that the Government printer was until 01 July, 2014
represented by an officer whose substantive position w as the principal printer but has
since left service. Thereafter, the Government printer replaced the officer from
0 1 J uly , 2014 w ith another officer of the same rank of principal printer.
In the circumstances, the Appointing Authority was in b re a c h o f t h e la w .
4 . L a c k o f H u m a n R e s o u r c e In s t r u m e n t s
During the year under review, the Council operated w ithout the requisite human resource
instruments approved and aligned to the recommendations o f t h e P u b lic S e rv ic e
Commission for the Kenya. This was contrary to State Corporations Advisory Committee
(SCAC) circular dated 15 May, 2017 which requires all State Corporations to develop
their Human Resource Instruments; Organizational Structure, Staff Grading and
Establishment, Career Guidelines and Human Resource Policy and Procedures Manual.
Report of the Auditor-General on National Council f or Law Reporting f or theyear ended 30 June, 2023
3
These guidelines should reach SCAC not later j han 31 August, 2017 for necessary
consideration and approvals.
In the circumstances, Management was in breach of law.
T he a ud it w a s co nd ucte d in a cco rd a nce w it h IS SA I 4 0 0 0 . The standard requires that I
comply with ethical requirements and plan and perform t h e a u d it t o o b t a in a s s u ra n c e
about w hether the activities , financial transactions a n d in f o rm a t io n re f le c t e d in t h e
financial statements are in compliance, in all material respects , w ith the authorities that
govern them . I believe that the audit evidence I have obtained is sufficient and appropriate
to provide a basis for my conclusion.
REPORT ON EFFECTIVENESS OF INTERNAL CONTROLS, RISK M A NA G E M E NT
A N D G O V E R NA N C E
C o n c l u s io n
As required by Section 7(1)(a) of the Public Audit A ct, 20 15, based on the audit
procedures performed, I confirm that, nothing has come to my attention to cause me to
believe that internal controls, risk management and governance were not effective .
B a s is f o r C o n c l u s i o n
T he a ud it w a s c o nd ucte d in a cco rd a nce w it h IS SA I 2 3 15 a n d IS S A I 2 3 3 0 . T h e s t a n d a rd s

require that I plan and perform the audit to obtain assurance about whether processes
and systems of internal control, risk management and overall governance were operating
effectively, in all material respects. I believe that t h e a u d it e v id e n c e I h a v e o b t a in e d is
sufficient and appropriate to provide a basis for my c o n c lu s io n .
Res pons ibilit ies of Management and Council Members
Management is responsible for the preparation and fair presentation of these f inancial
st ate m e nt s in a cco rd a nce w it h Int e rnat io na l P u b lic
Sector Accounting Standards (Accrual
Basis) and for maintaining effective internal control as Management determ ines is
necessary to enable the preparation of financial statements t h a t a re f re e f ro m m a t e r ia l
m isstatement , w hether due to f raud or error and for it s a s s e s s m e n t o f t h e e f fe c t iv e n e s s
o f in t e r n a l c o n t ro l.
In preparing the financial statements. Management is responsible for assessing the

Council’s ability to sustain services, disclosing, as applicable , matters related to
sustainability of services and using the applicable basis of accounting unless
Management is aw are of the intention to term inate the Council or to cease operations.
Management is also responsible for the submission of t h e f in a n c ia l s t a t e m e n t s t o t h e

Auditor-General in accordance with the provisions of Section 47 of the Public A udit Act ,
2 0 15 .
In addition to the responsibility for the preparation and presentation of the financial
statements described above. Management is also responsible for ensuring that the
activities, f inancial transactions and information reflected in the financial statements are
in compliance with the authorities which govern them, and that public money is applied in
a n e f fe c t iv e m a n n e r .
Report of the A uditor-General on National Council f or Law Reporting f or theyear ended 30 June, 2023
4
The Council Members is responsible for overseeing the Council's financial report ing
process, reviewing the effectiveness of how Management monitors compliance with
relevant legislative and regulatory requirements, ensuring that effective processes and
systems are in place to address key roles and responsibilities in relation to gove rnance
and risk management, and ensuring the adequacy and e ffe ct ive ne ss of t he co nt ro l
e n v iro n m e nt .
A uditor-General’s Res ponsibilit ies for t he Audit
The audit objectives are to obtain reasonable assurance a b o ut w het he r t he f ina nc ia l

st at e m e nt s a s a w ho le a re f re e fro m m ate ria l m isstate m e nt , w het he r d ue t o f ra ud o r e rro r,
and to issue an auditor’s report that includes my opinion in accordance w ith the provisions
of Sect ion 4 8 of the Public A udit A ct, 20 15 and submit the audit report in compliance with
A rt icle 229(7) of the Constitution. Reasonable assurance is a high level of assurance, but
is not a guarantee that an audit conducted in accordance w ith ISSA Is w ill always detect
a material m isstatement and weakness w hen it exists. M isst ate m e nts ca n a rise f ro m f ra ud
o r e rror and are considered material if , individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of us e rs t a ke n o n t he bas is
o f t h e s e f in a n c ia l s t a t e m e n t s .
a compliance audit is planned and

In a d d it io n t o t he a ud it of t he f in a nc ia l st ate m e nt s ,
performed to express a conclusion about whether, in all material respects, the activities,
f ina nc ia l t ra nsa ct io ns a nd inf o rm at io n ref le cte d in t he f ina ncia l st at e m e nt s a re in
compliance with the authorities that govern them and that public resources are applied in
an effective way, in accordance with the provisions of Art icle 229(6) of the Constitution
and submit the audit report in compliance with Art icle 229(7) of the Constitution.
Furt her, in planning and performing the audit of the f in a nc ia l st ate m e nts a nd a ud it of
compliance, I consider internal control in order to give an assurance on the effectiveness
of interna! controls, risk management and governance processes and systems in
accordance with the provisions of Section 7(1)(a) of the Public A udit A ct , 2015 and submit
the audit report in compliance with Art icle 229(7) of the Constitution. My consideration of
the internal control would not necessarily disclose a ll m atte rs in t he int e rna l co nt ro l t hat
might be material weaknesses under the ISSAIs. A material w e a k ne ss is a cond it io n in
which the design or operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements caused by error or fraud in
amounts that would be material in relation to the financial statements being audited may
occur and not be detected within a timely period by employees in the normal course of
performing their assigned functions.
Because of its inherent lim itations, internal cont rol may not prevent or detect
misstatements and instances of non-compliance. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance with the
policies and procedures may deteriorate.
As part of an audit conducted in accordance with ISSAIs, I exercise professional
judgement and maintain professional skepticism throughout t h e a u d it . I a ls o :
Report of theAuditor-General on National Council f or Law Reportingf or theyear ended 30 June, 2023
5
• Identify and assess the risks of material misstatement o f t h e f in a n c ia l s t a t e m e n t s ,
whether due to fraud or error, design and perform audit procedures responsive to
t hose risks a nd o bta in a ud it e vid e nce t hat is s uf fic ie nt and appropriate to provide a
basis for my opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations or the override o f in t e rn a l c o n t ro l.
• Evaluate the appropriateness of accounting policies u s e d a n d t h e re a s o n a b le n e s s of
accounting estimates and related disclosures made by the Management.
• Conclude on the appropriateness of the Management’s use of the applicable basis of
accounting and, based on the audit evidence obtained, w hether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Council’s
ability to sustain its services. If I conclude that a material uncert ainty exists, I am
required to draw attention in the auditor’s report t o t h e re la t e d d is c lo s u re s in t h e
financial statements or, if such disclosures are inadequate, to modify my opinion. My
co nc lus io ns a re ba sed o n t he a ud it ev ide nce o bt a ine d up to the date of my audit report .
However, future events or conditions may cause the C o u n c il t o c e a s e t o s u s t a in it s
s e rv ic e s .
• Evaluate the overall presentation, structure and content of the f inancial statements,
including the disclosures, and whether the financial statements represent the
underlying transactions and events in a manne r that achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding t h e f in a n c ia l in f o rm a t io n a n d

business activities of the Council to express an opinion o n t h e f in a n c ia l s t a t e m e n t s .
• Perform such other procedures as 1consider necessary in t h e c irc u m s t a n c e s .
I communicate with the Management regarding, among other matt ers, the planned scope
and timing of the audit and significant audit findings, including any signif icant deficiencies
in internal control that are identified during the a u d it .
I also provide Management with a statement that I have complied w ith relevant ethical
requirements regarding independence and to communicate w ith them all relationships
and other matters that may reasonably be thought to bear on my independence and
where applicable, related safeguards.
FCPA Nancy u affra hi > CBS

A U D IT O R -G E N E R A L
N a iro b i
17 A p ri l, 2024
Report of the Auditor-General on National Council f or Law Reportingf or theyear ended 30 June, 2023
6
14 . Statement of Financi al Perform ance for the year ended 30* June 2023
2 0 22 -2 0 2 3 2 0 2 1- 2 0 2 2
D et ai l s
N o tes K sh s K sh s
Revenue f rom non-exchange transactions

T r an sf er s f r o m o t h er G o v er n m en t s en t i t i es 6 355,090,000 355,090,000
Su b - T o t al 355,090,000 355,090,000
Revenue f rom exchange transactions

Rendering of Servi ces 7 10,020,454 322,500
Sale of goods 8 4,483,938 2,652,775
O t h er I n c o m e - D ef er r ed i n c o m e r eal k ed 9 3,228,759 7,074,534
Su b - T o t al 17,733,151 10,049,809
T o t a l r e v en u e 372,823,151 365,139,809
Ex p en ses
Use of goods and ser vi ces 10 162,336,963 151,141,130
Employee costs 11 166,634,750 160,282,103
Council members expenses 12 19,463,926 8,001,510
D epreciati on and amorti2ati on expense 13 15,998,615 13,240,938
Repair s and m ai ntenan ce 14 8,014,716 7,013,482
G r an t s an d su b si d i es 15 0 90,000
Tot al exp en ses 372,448,971 339,769,163
O th er Gain s / L o sses
G ain f rom foreign exchange di fferences 16 4,906 0
Su rplu s b efore t ax 379,086 25,370,646
T ax ati o n
Su rplu s for th e y ear 379,086 25,370,646
T h e n o t es set o n res 7-33 form an integral part of these Financial Statements. T h e F i n an c i al St at em en t s set o u t
on pages 1-6 were signra on behalf of the Council Members by:
V. I
N am e: Prof. B u s al i l e N am e : M r . P a s c a l O t h i en o N am e: H on. Justi ce M artha K
Jack M wim ali H e a d o f F i n an c e K oom e
E d i t or / C .E .O Ch airp erson of th e Coim cil
I CPA K M / N o: 7326
D at e. 2 0 .0 3 .2 0 2 4 . D at e 2 0 .0 3 .2 0 2 4 . D at e.... 2 0 .0 3 .2 0 2 4 .
1 I P ag e
15. Statement of Financial Position as at 30* June 2 0 2 3

2022-2023 202 1-2022
D et ai l s
N o tes K sh s
K sh s
A sse t s
Cu r r en t A sset s
Cash and Cash equivalents 17 223,368 8,600,078

Receivables from ExchangeTransacti ons 18(a) 20,906,966 13,981,730
Receivables from Non-Exchange Transacti ons 19 1,162,119 1,085,736
I n v en t o r i es 20 270,936,828 251,182,888
T o t al C u r r en t A sset s 293,229,281 274,850,432
N o n - C u r r en t A s set s
Property, Plant and Equipment 21 94,621,852 102,270,475

Intangible A ssets 22 1,279,220 1,570,546
Long Term Receivables fr om Exchange Transacti ons 18(b) 3,780,255 3,780,255
T o t al N o n - C u r r en t A sset s 99,681,327 107,621,276
T o t al A sset s 392,910,608 382,471,708
L i ab il i ti es
Cu r r en t L i ab i l i ti es
Trade and Other Payables 23 25,134,374 13,479,994

D ef er r ed I n co m e 24 144,843,324 148,072,083
Employee Benefit Obligati on 26 5,366,877 3,732,684
T o t al C u r r en t L i ab il i t i es 175,344,576 165,284,761
T o t al L i ab i l i t i es 175,344,576 165,284,761
N e t a s se t s
Accumulated surplus 217,566,033 193,621,671

Capital Fund 0 23,565,276
T o t al N et A sset s 217,566,033 217,186,947
Total NetAssefgyndLiabilities 392,910,608 382,471,708
I I 1 l LL
&
N am e: Prof. Busalile Jack M wim ali N am e: M r . P asc al O t h i en o N ame: H on. Justi ce M artha K Koome
E di tor / C.E .O H e ad o f F i n an c e Chairperson of the Council
I CPA K M / N o: 7326
D at e. 2 0 .0 3 .2 0 2 4 . D at e 2 0 .03 .2 024 D at e.... 20 .03 .2024 .
2 I P ag e
for the fi n anci al year ended Jime 30, 2023
16. Statement of Changes in N et Assets for the year ended 30* June 2023
R ev a l
Capi tal /
Ordinary nation Fair value
sh are reserv adju stm ent R et ai n ed Proposed Development
D e t ai l s N o tes
capital e re se rv e e ar n i n g s divi d en d s Gran ts/ F un d T ot al
As at July 1, 2021 168,251,025 23,565,276 191,816,301
Issued new capital ■
Surplus/ defi cit for -

25,370,646 25,370,646
the year
As at July 1, 2022 193,621,671 23,565,276 217,186,947
Surplus/ defi cit for 379,086 379,086

the year
Adjustments to -
23,565,276 (23,565,276) 0
Capital Fund
As at June 30, -
217,566,033 0 217,566,033
20 2 3
3 I P ag e
Annual Report and Financial Statements
for the fi nancial year ended Jtme 30, 2023
17. Statement of Cash Flows for the year ended 30* Jun e 2023
2022-2023 2 0 2 1- 2 0 2 2
D et ail s N o tes K sh s K sh s
Cash fl ows fi 'om operating activi ti es

Transfers from other gov ernment entities 6 355,090,000 355,090,000
Rendering of Ser vi ces 7 10,020,454 322,500
Sal e of goods 8 4,483,938 2,652,775
Tot al R eceip t s 369,594,392 358,065,275
Paym ent s
Use of goods and servi ces 10 (162,336,963) (151,141,130)
Employee costs 11 (166,634,750) (160,282,103)
Council members expenses 12 (19,463,926) (8,001,510)
Repair s and maintenance 14 (8,014,716) (7,013,482)
G r an t s an d sub si di es 15 0 (90,000)
Tot al p aym ent s (356,450,356) (326,528,225)
Work in g Capi t al A dju stm ent s
(D ecrease)/ increase in Receivables from exchange transactions 18 (6,925,236) 1,002,961
(Decrease)/ increase in Receivables from non-exchange t r an sac ti o n s 19 (76,383) 15,887,468
(Decrease)/ increase in trade and other payables from exchange 2 3
tr an sac ti o n s 11,654,380 (38,990,965)
(Decrease)/ increase in trade and other payables Employee b en efi t
26
obligati on 1,634,193 2,296,148
D ecrease)/ increase in Inventories 20 (19,753,940) (8,527,563)
Tot al W ork i n g Cap i t al A dju stm en ts (13,466,986) (28,331,951)
Net Cash fl ows f rom / (used in) operating activiti es (322,949) 3,205,099
Cash fl ow s f rom inv estin g activi ti es

Purchase of property, plant, equipment and intangible a s s e t s 21 (8,058,666) (57,524,438)
N et cash fl ow s u sed i n investin g activi ti es (8,058,666) (57,524,438)
Cash fl ows f rom fi n ancing activi ti es

N et cash fl ows used in fi nancing activi ti es
Net increase/ (decrease) in cash and cash equivalents (8,381,616) (54,319,339)
Cash and cash equivalents at beginning of the year 8,600,078 62,919,417
Unrealized gains withi n Cash and Cash Equivalents 4,906 0
Cash and cash equivalents at end of the year 223,368 8,600,078
The Financial Statements set out on pages 1-6 are signed on behalf of the Council by:
N ame: Prof. BusaUle Jack N am e: M r . P asc al O t h i en o N ame: H on. Justice M artha K. Koome
M w i m al i H e a d o f F i n an c e Chairperson of the Coun cil
E di t or / C.E .O
I CPA K M / N o: 7326
D at e 20 .03 .202 4 . D at e 2 0 .0 3 .2 0 2 4 D at e.... 20 .03 .2024 .
4 I P ag e
for the fi n anci al year ended Jun e 30, 2023
18. Statement of Compari son of Budget and A ctual amounts for the year ended 30* Jim e 2023
% of
A c tu al C u m u l at iv e t o u t i l i z a ti o n
Original budget Adjustments Final budget d at e (100%)

K sh s K sh s K sh s K sh s
A b C= (a+b) D F= d/ c
R ev e n u e s
R ev en u e fro m N on Exchange 355,090,000 355,090,000 1.0 0 0
T r an sac t i o n s
355,090,000 0
Revenue from Exchange Transactions 0 10,000,000 10,000,000 17,733,151 1.7 7 3
T o t al i n c o m e 355,090,000 10,000,000 365,090,000 372,823,151 1.0 2 1
Expenses
Use of goods and services 166,684,740 3,500,000 170,184,740 162,336,963 0.9 5 4
Employee costs 161,281,760 2,000,000 163,281,760 166,634,750 1.0 2 1
R em u n er at io n o f C o u n cil m em b er s 16,090,000 4,500,000 20,590,000 19,463,926 0.9 4 5
10,753,500 10,753,500 8,014,716 0.74 5

Repairs and maintenance 0
G r an t s an d su b si d i es 280,000 ) 280,000 0 0.0 0
10,000,000 365,090,000 356,450,356 ) .9 7 6

Total expendi tm e 355,090,000
Siup lus for the peri od 0 ) 9 16,372,795
N otes to the statement of comparison of budgeted and actual amounts for the period ended 30* June 2023;
a) The 25.5% under expenditure in repai rs and mai ntenance was due to a reduction in mai ntenance expenses of furniture, m o t or v ehi cl es and
communication equipment. Temporary Committee expenses that were budgeted here were also transferred and classified as part of Employee costs.
b) The 0.021% over expenditure in Employee costs was caused by classifying Temporary Committee expenses as part of Employee costs. Temporary
Committee Costs had initially been budgeted under use of goods and services.
c) The 100% under expenditure in Grants and Subsidies w as at t rib u t ed to r edu ct ion i n d o n at io n s an d r el at ed expenses associated with CSR related
sporting activiti es e.g. Law Society of K enya (LSK) Justi ce Cup and Standard Chartered Marathon due to austerity measures.
5 I P ag e
N ati onal Council for Law Reporting
RE CO N CI L I A T I O N O F ST A T E M E N T OF B U D GE T CO M PA R I SO N A N D ST A T E M E N T O F F I N A N C I A L P E R F O R M A N C E
I t em K sh s
Surplus fr om the statement of budget comparison 16,372,795
Add back: Receipts not budgeted for 0
G ain on Foreign exchange transactions 4,906
L ess accm ed ex p en di tur e
D epreciation and amortization expense (15,998,615)
Surplus fr om the statement of fi nanci al positi on 379,086
6 I P ag e
19 . N o t es t o t h e F i n an ci al St at em en t s
1) General I nform ation

N ational Council for Law Reporting is established by an act of parliament Act No.l l of 1994 f rom where it
derives its authority and mandate. The entity is wholly owned by the Government of K enya, is domiciled in K enya
and has a brand name; K enya Law. The enti ty’s pri ncipal acti vity is Publishing and Printing judicial decisions
of the superi or courts in K enya which are the official Law Reports of the Republic of K enya, the Laws of K enya
and such other related publicati ons.
2) Statem ent of Compli ance and Basi s of Preparation
The financial statements have been prepared on a hi storical cost basis except for the measurement at re-valued
amounts of certain items of property, plant and equipment, m ar k etab l e securi ti es an d fi n an ci al in st m m en t s at f ai r
value, impaired assets at their estimated recoverable amounts and actuari ally determined liabiliti es at their p r esen t
value. The preparati on of fi nancial statements in conformity with Internati onal Public Sector Accounting
Standards (IPSA S) allows the use of estimates and assumpti ons. I t also requi res management to exercise
judgement in the process of applying K enya Law’s accounti ng policies. The areas involving a higher degree of
judgement or complexity, or where assumpti ons and estimates are signifi cant to the fi nancial statements, are
di scl o sed in N o t e 5 o f t h ese fi n an ci al statem en t s.
The fi nancial statements have been prepared and presented in K enya Shi Qings, which is the functi onal and
reporting currency of K enya Law. The fi nancial statements have been prepared in accordance with the PFM Act,
the State Corporati ons A ct and I ntern ati onal Public Sector A ccounti ng Standards (IPSA S). The accounting
policies adopted have been consistently applied to all the years presented.
7 I P ag e
for the financi al year ended Jime 30, 2023
3) Adoption of N ew and Revi sed Standards
i) New and amended standards and interpretati onsin issuehut notyet ef ecti vein theperiod ended 30''’June 2023.
St an d ar d Effective date and impact:
I P SA S 4 1: Appli cable: 1«*January 2023:
F in an ci al
r he objective of IPSAS 41 is to establish principles for the financial reporting of financial assets
I n st r um en t s and liabilities that will present relevant and useful in f o rm at ion t o u ser s o f fi n an cial statem en t s f oi
their assessment of the amounts, timing and uncertainty of an enti ty’s future cash flows.
IPSAS 41 provides users of fi nancial statements with more useful informati on than IPSAS29, by
a) Applying a si ngle classifi cati on and measurement m od el f or fi n an ci al asset s t hat con si d er s th e
characteristi cs of the asset’s cash flows and the objecti ve for which the asset is held;
b) Applying a single forward-looking expected credit loss model that is applicable to all fi nancia
instruments subject to impairment testing; and
c) Applying an improved hedge accounting model that broadens the hedging arrangements in
scope of the guidance. The model develops a strong link between an enti ty’s risk management
strategies and the accounti ng treatment for instruments held as part of the risk managemen
st r at egy .
Kenya Law was seized of this development and its effecti ve date. However, the above
improvements to IPSASdid not have an impact in the o f t h e Co un cil ’s Fin an ci al st at em en t s i n th e
year ended 30* June 2023.
Appl icable: 1« January 2023
IPSAS 42: Social The objecti ve of this Standard is to improve the relevance, faithful representati veness a n c
B en efi t s
comparability of the informati on that a reporting enti ty provides in its fi nancial statements about
social benefi ts. Theinformati on provided should help users of the fi nancial statements and genera
purpose fi nancial reports assess:
a) The nature of such social benefi ts provided by Kenya L aw ;
b) The key features of the operati on of those social benefi t schem es; and
c) The impact of such social benefi ts provided on the K enya Law’s fi nancial performance
fi nancial positi on and cash flows.
Kenya Law was seized of this development and its effecti ve date. However, the abovt
improvements to IPSASdid not have an impact in the o f th e C o i m cil ’s F i n an ci al st at em en t s in th <
year ended 30* June 2023.
A m en dm en t s t o Applicable: 1st January 2023:
O t h er I P SA S
a) Amendments to IPSAS5, to update theguidance related to the components of borrowing
resulti ng from costs which were inadvertently omitted when IPSAS 41 w as i ssu ed ,
IPSA S 41, b) Amendments to IPSAS 30, regarding illustrati ve examples on hedging and credit risk
Fi n an ci al which were inadvertently omitted when I PSAS 41 was i ssu ed ,
I n st r um en t s c) Amendments to IPSAS 30, to update the guidance for accounting for financial guarantee
contracts which were inadvertently omitted when I PSAS 4 1 w as i ssu ed ,
d) Amendments to IPSAS 33, to update theguidance on classifying fi nancial instruments o n
initi al adopti on of accmal basisIPSASwhich wereinadvertently o m i t ted w h en I PSA S 4 1
w as i ssu ed .
Kenya Law was seized of these developments and their effecti ve date. The above improvements
to IPSAS did not have an impact in the of the Council’s Financial statements in the period endec
30* June 2023.
8 I P ag e
for the fi nanci al year ended Jtme 30, 2023
O t h er Appli cable P*January 2023

improvements to a) I PSA S 22 Disclosure of Financial I nformation about t h e G en er al G o v er n m en t Sec t o r
I P SA S Amendments to refer to the latest System of N ational Accounts (SNA 2008).
b) IPSAS 39: Employee Benefits. N ow deletes the term composite social security benefi ts a:
it is no longer defi ned in IPSAS,
c) IPSAS 29: Financial instruments: Recognition and M easurement. Standard no longei
included in the 2023 IPSAShandbook as it is now superseded by I PSAS 41 which is applicable
f rom 1«January 2023.
Kenya Law was seized of these developments and their effective date. The above improvements
to IPSAS have been incorporated in the of the K enya Law’s Financial statements in the perioc
ended 30* June 2023.
it) N ew and amended standards and interpretations in issuebut noty et ef ectivein theperiod ended 3(P‘’ June2023.
St an d ar d Effective date and impact:
I P SA S 4 3 Appli cable: ! *• January 2025:
The standard sets out the principles for the recognition, measurement, presentation, and
disclosure of leases. The objective is to ensure that lessees and lessors provide relevant
information in a manner that faithfully represents those transactions. This information gives a
b asi s f o r u ser s o f fi n an ci al statem en t s t o assess t h e ef f ect t h at l eases h av e o n th e fi n an ci al
position, fi nancial performance and cash flows of an Entity.
The new standard requires entities to recognise, measure and present information on right of use
asset s an d l ease li ab il i t ies.
K enya Law has noted this development and its effective date. However, the above improvements
to IPSAS did not have an impact in the of the Council’s Fi nancial statements in the year ended
30* June 2023.
Appli cable: 1“*January 2025
I P SA S 4 4 : N o n - The Standard requires. A ssets that meet the criteria t o b e cl assi fi ed as h el d f or sal e t o b e m easur ed
C u r r en t A sset s at the lower of carrying amount and fair value less costs to sell and the depreciation of such assets
Held for Sale and] to cease and:
D i sc o n t i n u ed for sale to be presented separately in the
A sset s th at m eet th e cri t er i a t o b e cl assi fi ed as h el d
Operations statement of fi nancial position and the results of discontinued operations to be presented
separately in the statement of fi nancial performance.
K enya Law has noted this development and its effective date. H owever, the above improvements
to IPSA S did not have an impact in the of the Council’s Financial statements in the year ended
30* June 2023.
Hi) Early adoption of standards

The Council did not early - adopt any new or amended standards in the fi nancial year 2022/ 2023
4) Summ ary of Signi fi cant Accounting Poli cies
a) Revenue recogni tion
i) Revenue fi rom non-exchange transacti ons

F ees, t ax es an d fi n es
K enya Law recognizes revenues fi rom fees, taxes and fi nes when the event occurs and the asset recognition cr i t er i a ar e
attached that would give rise to a liability to repay the amount.
m et T o th e ex t en t t h at t h er e i s a r el at ed con di ti o n
9 I P ag e
deferred incomeisrecognized instead of revenue. Other non-exchange revenues are recognized when it isprobable t h at
the future economic benefi ts or service potential associated with the asset will fl ow to Kenya Law and the fair v al u e o f
the asset can be measured reliably.
Transfers f rom other government entities

Revenues from non-exchange transactionswith other governm ent entities ar e m easured at fair v al ue and recognized o n
obtaining control of the asset (cash, goods, servicesand property) if the transfer is free from conditions and it is probable
that the economic benefi ts or service potential related to the asset will fl ow to the entity and can be measured reliably.
T o the extent th at there is a related condition attached that would give rise to aliability to repay the amount, t h e a m o i m t
is recorded in the statement of fi nancial position and realized in the statement of fi nancial performance o v er t h e u sef u l
life of the assets that has been acquired using such f u n d s,
ii) Revenue from exchange transactions
Rendering of servi ces
Kenya Law recognizes revenue from rendering of services by reference to the stage of completi on when the outcome
of the transacti on can be esti mated reliably. The stage of completi on is measured by reference to labour hours i n cu r r ed
to date as a percentage of total esti mated labour hours.
Where the contract outcome cannot be measured reliably, revenue is recognized only to the extent that the expenses
in cur r ed ar e r ecov er ab l e.
Sale of goods
Revenue from the sale of goodsisrecognized when the signifi cant risksand rewards of ownership have been tr an sf er r ed
to the buyer, usually on delivery of the goods and when the amount of revenue can be measured reliably and i t i s
probable that the economic benefi ts or service potenti al associated with the transacti on will flow to Kenya L aw .
I n t er est i n c o m e
Interest income is accrued using the effecti ve yield method. The effecti ve yield discounts esti mated future cash receipts
through the expected life of the fi nancial asset to that asset’s net carrying amount. The method applies this yield to the
pri ncipal outstandi ng to determine interest income each period.
D i v i d en d s
Dividends or similar distri buti onsmust be recognized when the shareholder’s or Kenya Law’s right to receivep aym en ts
i s est ab l ish ed .
R e n t al i n c o m e
Rental income arising from operating leases on investment properti es is accounted for on a straight-line basis o v er the
l ease t erm s an d in clu d ed i n r ev en u e.
D ef er r ed I n co m e r e al iz ed
Thedepreciated valueof Assetsdonated by development parmers is recognised as a deferred income to derive th e u sed
value or economic benefi t reali sed from the use of su ch A sset s.
The cost of sales of legal publicati ons that have been printed for sale by funding fi rom development parmers i s al so
recognised as a deferred income to derive the income or economic benefi t realised from the sale of such publicati ons.
b) Budget inform ation

The original budget for FY 2022-2023 was approved by the Nati onal Assembly in June 2022. An additi onal amount o f
Kshs. 10 Million was appropriated to the Council as Appropriati ons-In-Aid from the sale of legal publicati ons.
increasing the approved budget.
10 I P a g e
K enya Law’s budget is prepared on a different basis to the actual income and expenditure disclosed in the fi n an ci al
statements. The fi nancial statements are prepared on accrual basis using a classifi cation based on the nature of expenses
in the statement of fi nancial performance, whereas the budget is prepared on a cash basis. The amounts in t h e fi n an ci al
st at em en t s w er e r ecast f ro m th e accr u al b asi s t o th e cash basis and reclassifi ed by presentation to be on th e sam e b asi s
as the approved budget. A comparison of budget and actual amounts, prepared on a comparable basis to the approved
budget, is then presented in the statement of comparison of budget and actual amounts.
I n addition to the Basis di fference, adjustments to am o un t s in t h e fi n an ci al st at em en t s ar e al so m ad e f o r d i f f er en c es i n
the formats and classifi cation schemes adopted for the presentation of the fi nancial statements and the approved budget.
A statement to reconcile the actual amounts on a comparable basis included in the statement of comparison of budget
and actual amounts and the actuals as per the statement of fi nancial performance has been presented under note 1 8 o f
t h ese fi n an ci al st at em en t s.
c) T axes
C u r r en t i n c o m e t ax
Current income tax assets and l iabilities for the current period are measured at the amount expected to be recovered
from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that a r e
enacted or substantively enacted, at the reporting date in the area where K enya Law operates and generates t ax ab l e
income. Current income tax relating to items recognized direcdy in net assets is recognized in net assets and n o t i n t h e
statement of fi nancial performance. Management periodically evaluates positions taken in the tax returns with respect
to situations i n which applicable tax regulations are subject to interpretation and establishes provisions w h er e
appropriate.
D ef er r ed t ax
D eferred tax is provided usi ng the liability method on temporary differences between the tax bases of assets an d
liabilities and their carrying amounts for fi nancial reporting purposes at the reporting date.
D eferred tax liabilities are recognized for all taxable temporary differences, except in respect of taxable t em p o r ary
di f f er en ces asso ci at ed w i th in v estm en t s i n co n tr oll ed entities, associates and interests in joint ventures, when the timing
of the reversal of the temporary differences can be controlled and it is probable that the temporary differences w il l n o t
r ev er se in th e f o r eseeab l e f ut ur e.
D eferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax cr edi t s an d
any unused tax losses. D eferred tax assets are recognized to the extent that it is probable that taxable profi t w i l l b e
avai lable against which the deductible temporary differences, and the carry forward of imused tax credits and unused
tax losses can be uti lized, except in respect of deducti ble temporary differences associated with investments in co n tr oll ed
enti ti es, associates and i nterests in joint venmres, deferred tax assets are recognized only to the extent that it is probable
that the temporary di fferences wi ll reverse in the foreseeable future and taxable profi t will be available against which the
temporary differences can be utilized.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that i t i s n o
longer probable that suffi cient taxable profi t will be available to al low all or part of the deferred tax asset t o b e u t i li z ed .
Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent th at i t h as
become probable that future taxable profi ts will allow t h e d ef er r ed t ax asset t o b e r ec o v er ed .
D ef er r ed t ax asset s an d l iab ili ti es ar e m easur ed at the tax rates that are expected to apply in the year w h en t h e asset i s
realized or the liabi lity is settled, based on tax rates (and tax laws) that have been enacted or substanti vely en act ed at th e
reporting date.
D eferred tax relating to items recognized outside surplus or defi cit is recognized outside surplus or defi cit. D ef er r ed t ax
items are recogni zed in correlati on to the underlying t ran sacti o n in n et asset s. D ef er r ed tax asset s an d d ef er r ed t ax
liabiliti es are offset if a legally enforceable right exists to set off current tax assets against current in com e t ax li ab ili ti es
and the deferred taxes relate to K enya Law and the K enya Revenue Authority.
11 I P a g e
for the f inanci al year ended Jtme 30, 2023
Sa l e s t a x
Expenses and assets are recognk ed net of the amount of sales tax, except:
i) When the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority,
in which case, the sales tax is recognized as part of the cost of acquisiti on of the asset or as part of the expense
item, as applicable
ii) When receivables and payables are stated with the amount o f sal es t ax in cl ud ed . T h e n et am o un t o f sal es
tax recoverable from, or payable to, the taxati on authority is included as part of receivables or payables
in the statement of financial positi on.
d) I nvestm ent property

Investment properti es are measured initi ally at cost, including transacti on costs. The carrying amount includes th e
replacement cost of components of an existing investment property at the ti me that cost is incurred if the recogniti on
criteri a are met and excludes the costs of day-to-day maintenance of an investment property.
Investment property acquired through a non-exchange t ran sacti on i s m easur ed at i t s f ai r v alu e at th e d at e of acquisiti on.
Subsequent to initi al recogniti on, investment properti es are measured using the cost model and are depreciated o v e r a
30-year peri od.
Investment properti es are derecognized either when they have been disposed of or when the investment property i s
permanently withdrawn from use and no f uture economic benefit or service potenti al is expected from its disposal. T h e
difference between the net disposal proceeds and the carrying amount of the asset is recognized in the surplus o r d efi ci t
in the peri od of de-recogniti on. Transfers are made to or fr om investment property only when there is a change in use.
e) Property, plant and equipment (PPE)

All property, plant and equipment are stated at cost less accumulated depreciati on and impairment losses. C o st in cl u d es
expenditure that is directly attri butable to the acquisiti on of the items. When signifi cant parts of property, plant an d
equipment are required to be replaced at intervals, K enya Law recognizes such parts as individual assets with specifi c
useful lives and depreciates them accordingly. Likewise, when a major inspecti on is performed, its cost is recognized i n
the carrying amount of the plant and equipment as a replacement if the recogniti on cri teri a are sati sfi ed. All other repair
and maintenance costs are recognized in surplus or defi cit as incurred. Where an asset is acquired in a non-exchange
t r an sacti o n f or ni l or n om i n al co n si d er ati on th e asset is initi ally measured at its fair value.
Assets are depreciated on a quarterly basis and their v al u es r eco r d ed at n et b o o k v al u es at th e en d o f th e reporting
peri od. Depreciati on is applied on areducing balance basis. Different Asset classes are depreciated at the fol lowing rates
as f o l l o w s:
M o t o r v eh i cl es — 2 0 %
Computers and I CT Equipment —33.33%

Furniture and fi tti ngs —10%
Plant and Equipment —15%
12 I P a g e
for the financi al year ended Jime 30, 2023
The depreciation for PPE in the year is analysed in the following manner:
F iu n i tu re W ork In
M otor P l an t an d
N o n - C u r r en t A s set an d Computers Progress T o t al
v eh i cl es Equipment
fi ttin g s
At 1st July 2022 beginni ng
of the year 3,871,356 25,139,300 3 6,945
1
.321
> 12,051,077 24,263,421 102,270,475
A d di t io n s 0 0 0 0 8,058,666 8,058,666
0 0 0 0
Disposals 0 0
Transfers/ adjustments 0 0 0 0 0 0
At end of the year 3,871,356 25,139,300 36,945,321 12,051,077 32,322,087 110,329,141
D epreci ation an d
im p airm en t
D epreciati on for GOK 9,494,135 1,708,499 0 12,478,530
f u n d ed asset s
1,275,896
D epreciati on for donor 0 3,228,759

f u n d ed asset s
718,113 1,145,323 1,365,323 0
T otal D epreci ation for the 2,421,219 10,859,458 1,708,499 0 15,707,289

718,113
y ear en ded 30*** Ju n e 2023
f) L eases
Finance leases are leases that transfer substanti ally all the risks and benefi ts incidental to ownership o f t h e l eased i t em
to K enya Law. Assets held imder a fi nance lease are capitalk ed at the commencement of the lease at the f air v al u e o f
the leased property or, if lower, at the present value of the future minimum lease payments. K enya Law also recognizes
the associated lease liability at the incepti on of the lease. The liability recognized is measured as the present value of the
future minimum lease payments at initi al recogniti on.
Subsequent to initi al recogniti on, lease payments are apporti oned between fi nance charges and reducti on of t h e l ease
liability so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are
recognized as fi nance costs in surplus or defi cit. An asset held under a fi nance lease is depreciated ov er t h e u sef ul li f e
of the asset. However, if there is no reasonable certainty that Kenya Law will obtain ownership of the asset by t h e en d
of the lease term, the asset is depreciated over the sh o r t er o f th e estim at ed u sef ul li f e o f th e asset an d t h e l ease t er m .
Operating leases are leases that do not transfer substanti ally all the risks and benefi ts incidental to ownership o f th e
leased item to K enya Law. Operating lease payments are recognized as an operating expense in surplus or d efi ci t o n a
straight-line basis over the lease term.
g) I ntangible assets
I ntangible assets acquired separately are initi ally recognized at cost. The cost of intangible assets acquired i n a n o n
exchange transacti on is their fair value at the date of the exchange. Following initi al recogniti on, intangible a s s e t s a r e
carried at cost less any accumulated amortizati on and accumulated impairment losses. Internally generated intangible
assets, excluding capitalized development costs, are not capitalized and expenditure is reflected in surplus o r d efi ci t in
the period in which the expenditure is incurred. The useful life of the intangible assets is assessed as ei t h er fi n i t e o r
indefi nite. Intangible assetswith an indefi nite useful life are assessed for impairment at each reporting d at e .
13 I P a g e
h) Research and development costs

Kenya Law expenses research costs as incurred. Development costs on an individual project are recognk ed as
intangible assets when the Entity can demonstrate:
i) The technical feasibility of completing the asset so that the asset will be available for use or sale,
ii) Its intention to complete and its ability to use or sell the asset,
iii) How the asset will generate future economic benefi ts or service potential,
iv) The availability of resources to complete the asset,
v) The ability to measure reliably the expenditure during development.
Following initi al recogniti on of an asset, the asset is carried at cost less any accumulated amorti zati on an d
accumulated impairment losses. Amorti zati on of the asset begins when development is complete and the asset i s
available for use. It is amortized over the period of expected future benefi t. During the period of development,
the asset istested for impairment annually with any impairment lossesrecognized immediately in surpluso r d efi ci t .
i) Financi al instrum ents

I PSAS 41 addresses the classifi cati on, measurement and de-recogniti on of fi nancial assets and fi nancial l iabiliti es,
introduces new rules for hedge accounting and a new impairment model for fi nancial assets. Kenya Law does n o t
have any hedge relati onships and therefore the new hedge accounti ng rules have no impact on Kenya Law’s
fi nancial statements. A financial instrument is any contract that gives rise to a fi nancial asset of one enti ty and a
fi nancial l iability or equity instrument of another enti ty. At initi al recogniti on, Kenya Law measures a fi n an ci al
asset or fi nancial liability at its fair value plus or minus, in the case of a fi n ancial asset or fi nancial liability not at
fai r value through surplus or defi cit, transacti on costs that are directly attributable to the acquisiti on o r i ssu e o f
the fi nancial asset or fi nancial liabi lity.
F i n an c i a l a s se t s
C l a ssi lBc ati o n o f fi n an c i al asset s
Kenya Law classifi es its fi nancial assets as subsequently measured at amorti sed cost, fair value through net assets/
equity or fair value through surplus and defi cit on the basis of both the Kenya Law’s management model f o r
fi n an ci al asset s an d t h e co n tr act ual cash f low ch ar act eri sti cs o f t h e fi n an ci al asset . A fi n an ci al asset i s m easur ed at
am o r tiz ed co st w h en th e fi n an ci al asset i s h el d w i thi n a management model whose objecti ve is to hold fi nancial
asset s in o r d er t o coll ect co n t r act u al cash fl ow s an d
the contractual terms of the fi nancial asset give rise o n
specifi ed dates to cash flows that are solely payments of principal and interest on the principal outstanding. A
fi nancial asset ismeasured at fair value through net assets/ equity if it isheld within the management m o d el w h o se
objecti ve is achieved by both collecting contractual cash flows and selling fi nancial assets and the contractual
terms of the fi nancial asset give rise on specifi ed dates to cash flows that are solely payments of principal an d
interest on the principal amount outstanding. A fi nancial asset shall be measured at fair value through siuplus o r
defi cit unless it is measured at am ortized cost or fair value through net assets/ equity unless an enti ty h as m ad e
irrevocable electi on at initi al recogniti on for parti cular investments in equity instruments.
Subsequent measiurement
Based on the business model and the cash flow characteristi cs, K enya classifi es its fi nancial assets into amortized
cost or fair value categories for fi nancial instruments. Movements in fair value are presented in either surplus o r
defi cit or through net assets/ equity subject to certain criteria being met
A m o r t i z ed co st
Financial assets that are held for collecti on of contractual cash flows where those cash flows represent solely
payments of principal and interest, and that are not designated at fair valuethrough surplusor defi cit, ar e m easur ed
at amortized cost. A gain or loss on an instrument that is subsequently measured at amortized cost and is not part
of a hedging relati onship is recognized in profi t or loss when the asset is de-recognized or impaired. Interest
14 I P a g e
Aimual Report and Financi al Statements
in co m e f r o m t h ese f in an ci al asset s i s i ncl ud ed i n fi n an ce income using the effective interest rate method.
Fair value through net assets/ equi ty

F in an ci al asset s t h at ar e h el d f o r co ll ect io n o f co n t r act ualcash flows and for selli ng the fi nancial assets, where t h e
assets’ cash flows represent solely payments of principal and interest, are measured at fair value through net assets/
equity. Movements in the carrying amount are taken through net assets, except for the recognition of impairment
gai ns or losses, interest revenue and foreign exchange gains and losses which are recognixed in surplus/ defi cit.
I n t er est i n c o m e f ro m th ese fi n an ci al asset s i s in c l u d ed in finance income using the effective interest rate m eth od .
T r a d e a n d o t h e r r e c e i v ab l e s
Trade and other receivables are recognized at fair values less allowances for any uncollectible amounts. T r ad e an d
other receivables are assessed for impairment on a continuing basis. An estimate is made of doubtful receivables
based on a review of all outstanding amounts at the year end.
Fair value through stup lus or defi cit

F in an ci al asset s t h at d o n o t m eet t h e c r i t er i a f o r amortized cost or fair value through net assets/ equity a r e
measured at fair value through surplus or defi cit. K enya Law manages fi nancial assets with the objective o f
realizing cash flows through solely the sale of the assets that could result in a fair value through surplus o r d efi ci t
I mpairm ent
K enya Law assesses, on a forward-looking basis, the expected credit loss (‘ECL’) associated with its fi nancial
assets carried at amortized cost and fair value through net assets/ equity. I t recognizes a loss allowance for su ch
losses at each reporting date. There were no critical estimates and signifi cant judgments made by management i n
determini ng the expected credit loss in the year ended 30* June 2023.
F i n a n c i al l i ab i l i ti e s
I ni ti al recogrution and m easurement

The entity classifi es its liabilities as subsequently measured at amortized cost except for fi nancial liabilities
measured through profi t or loss.
j) I nventori es
I nventory is measured at cost upon initial recognition. To the extent that inventory was received through non
exchange transactions (for no cost or for a nominal cost), the cost of the inventory is its fair value at t h e d at e o f
acquisition. Costs incurred in bringing each product to its present location and conditions are accounted for, as
f o l lo w s:
• Raw materials: purchase cost using the weighted average co st m et h o d .

• Finished goods and work in progress: cost of di rect materials and labour and a proportion of
manufacturing overheads based on the normal operating capacity but excluding borrowing costs.
A ft er initial recognition, inventory is measured at the low er of cost and net realizable value. H ow ev er, t o t h e
extent that a class of inventory is distributed or deployed at no charge or for a nominal charge, that cl ass o f
inventory is measured at the lower of cost and current replacement cost. N et realizable value is the estimated
selling price in the ordi nary course of operations, less the estimated costs of completion and the estimated c o s t s
necessary to make the sale, exchange, or distribution. Inventories, especially of consumables, are recognized a s a n
expense when deployed for utilization or consumption in the ordinary course of operations of K enya Law.
15 I P a g e
k) Provi si ons
Provisions are recognized when KenyaLaw has a present obligati on (legal or constructi ve) as a result of a p ast
event, it is probable that an outfl ow of resources embodying economic benefi tsor servicepotenti al will be required
to settle the obligati on and a reliable estimate can be made of the amount of the obligati on. Where KenyaL aw
expects some or all of a provision to be reimbursed, for example, under an insurance contract, the reimbursement
is recognized as a separate asset only when the reimbursement is virt ually certain. The expense relating to any
provision is presented in the statement of fi nancial performance net of any reimbursement
1) Soci al Benefi ts
Social benefi ts are cash transfers provided to i) specifi c individuals and / or households that meet the eligibility
criteria, ii) miti gate the effects of social risks and iii) Addresstheneed of society asawhole. KenyaLaw recognises
a social benefi t as an expense for the social benefi t scheme at the same time that it recognises a liability T he
liability for the social benefi t scheme is measuredat the best estimate of the cost (the social benefi t payments)
that KenyaLaw will incur in fulfi lling thepresent obligati ons represented by the liability.
m) Contingent l iabil iti es

Kenya Law does not recognize a contingent liability but discloses details of any conti ngencies in the notes t o t h e
fi nancial statements, unless the possibility of an outfl ow of resources, economic benefi ts or service potenti al iI S_
r em o t e .
n) Conti ngent assets

Kenya Law does not recognize a contingent asset but discloses details of a possible asset whose existence i s
contingent on the occurrence or non-occiorrence of one or more uncertain future events not wholly within t h e
control of the Enti ty in the notes to the fi nancial s t a t e m e n t s .
Contingent assets are assessed continually to ensure that developments are appropriately refl ected in the f i n a n c i a l
statements. If it hasbecomevirt ually cert ain that an infl ow of economic benefi ts or service potenti al w i ll ar i se an d
the asset’s value can be measured reliably, the asset and the related revenue are recognized in the fi nancial
statements of the period in which the change occurs.
o) N ature and purpose of reserves

K enya Law creates and maintains reserves in terms of specifi c requirements. There were no reserves in Kenya
Law’s books as at 30* June 2023.
p) Changes in accounting policies and estimates

Kenya Law recognizes the effects of changes in accounting policy retrospecti vely. The effects of changes mi
accounting policy are applied prospecti vely if retrospecti ve applicati on is impracti cal.
q) Employee benefi ts
Retirement benefi t plans
K enya Law provides a defi ned contributi on retirement benefi tsplan for itsemployees.Defi ned contributi on plans
post-employment benefi t plansunder which an enti ty pays fi xed contributi ons into a separate enti ty (a f und),
ar e
and will haveno legal or constmcti veobligati on to pay further contributi ons if the fund does not hold su f fi ci en t
assets to pay all employee benefi tsrelati ng to employee service in the current and prior periods. The contributi ons
to fund obligati ons for the payment of reti rement benefi ts are charged against income in the year in which they
become payable.
16 I P a g e
D efi ned benefi t plans are post-employment benefi t plans other than defi ned-contribution plans. The defi ned
benefi t funds are actuariaUy valued tri-annually on the projected unit credit method basis. D efi cits identifi ed a r e
recovered through lump sum payments or increased future contributions on proportional basis to all participating
employers. The contributions and lump sum payments reduce the post-employment benefi t obligation.
r) Forei gn currency transactions

Transactions in foreign currencies are initially accounted for at the prevailing rate of exchange on the date o f t h e
t r an sact i o n . T r ad e cr edi t o r s o r d eb t or s d en o m in at ed in foreign currency are reported at the statement of fi n an ci al
position reporting date by applying the exchange rate on that date. Exchange differences arising from the
setti ement of creditors, or f rom the reporting of creditors at rates different from those at which they were initi al ly
recognixed during the period, are recognized as income or expenses in the period in which they arise.
s) Borrowing costs
Borrowing costs are capitalized against quali fying assets as part of property, plant and equipment. Such borrowing
costs are capitalized over the period during which the asset is being acquired or constructed and borrowings h av e
been incurred. Capital izati on ceases when constructi on of the asset is complete. Any further borrowing costs a r e
charged to the statement of fi nancial performance.
t) Rel ated Parties

K enya Law regards a related party as a person or an Enti ty with the ability to exert control individually or jointly,
or to exercise signifi cant influence over the Enti ty, or vice versa. Members of key management are regarded a s
related parti es and comprise the Council members, the Chief Executi ve Offi cer and senior managers.
u) Service concessi on arrangem ents

K enya Law analyses aU aspects of service concession arrangements that it enters into in determining the
appropriate accounti ng treatment and disclosure requirements. I n parti cular, where a private party contributes an
asset to the arrangement, K enya Law recognizes that asset when, and only when, it controls or regulates t h e
services the operator has committed to provide together with the asset, to whom it must provide them, and at
what price.
I n t h e case o f asset s o t h er t h an ’w h o l e- o f - h f e’ asset s it controls through ownership, K enya Law recognizes t h e
benefi cial enti tlement or otherwise any signifi cant residual interest in the asset at the end of the arrangement. Any
assets so recognized are measured at their fair value. To the extent that an asset has been recognized, K enya L aw
also recognizes a corresponding liability, adjusted by a cash considerati on paid or received.
v) Cash and cash equivalents

Cash and cash equivalents comprise cash i n hand and cash at bank, short-term deposits on call and highly liquid
investments with an original maturity of three months or less, which are readily converti ble to known amounts o f
cash and are subject to insignifi cant risk of changes in v al u e . B an k ac c o u n t b al an c es in cl u d e am o u n t s h el d at t h e
Central Bank of K enya and at various Commercial Banks at the end of the reporting period. For the purposes o f
these fi nancial statements, cash and cash equivalents also include short term cash imprests and advances t o
authorized public offi cers and/ or insti tuti ons which h ad n o t b een sur r en d er ed o r acco un t ed f o r at th e en d o f t h e
reporti ng period.
17 I P a g e
w) Comparative fi gures
Where necessary, comparative figures for the previous reporting period have been amended or reconfi gured t o
conform to the required changes in presentation.
x) Subsequent events
There were no events subsequent to the fi nancial year end with a signifi cant impact on the fi nancial statements
for the period ended 30* June 2023.
5. Signifi cant Judgm ents and Sources of E stim ati on Uncertainty
The preparation of Kenya Law's fi nancial 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.
E stim ates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date,
that have a signifi cant risk of causing a material adjustment to the carrying amounts of assets and liabilitiesw i t h i n
the next fi nancial year, are described below. Kenya Law based its assumptions and estimates on parameters
av ail able when th e consolidated fi nancial statements were prepared. However, existing circumstances and
assumptions about future developments may change due to market changes or circumstances arising beyond its
control. Such changes are reflected in the assumptions when they occur. IPSA S 1.140
U sefu l l i v es an d r esi d u al v al u es
T h e u sef ul l iv es an d r esi d u al v alu es o f asset s ar e assessed using the following indicators to inform potential f ut ur e
use and value from disposal:
a) T he condition of the asset based on the assessment of experts employed by K enya Law.
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
P r o v i si o n s
Provisions were raised and management determined an esti m at e b ased o n th e in f orm ati on av ail ab l e. A ddi ti o n al
disclosure of these estimates of provisions is included in N o t e 2 4 .
Provisions are measured at the management's best estimate of the expenditure required to setde the obligation a t
the reporting date, and are discounted to present value w h er e th e ef f ect i s m at eri al .
18 I P ag e
6. a) T ransfers f rom Other Governm ent entities

2022 -2023 2 0 2 1- 2 0 2 2
D escripti on K sh s K sh s
U n con di ti on al gr an ts
O perational G rant 355,090,000 355,090,000
O ther grants 0 0
Total U n con di ti on al gr an ts 355 .090

» .000
» 355,090,000
b) T ransfers f rom M ini stries, D epartments and Agenci es (M D A s)

A m ount A m ou n t
T ot al T ran sfer Pri or Y e ar
2 022- 2023 2 0 2 1- 2 0 2 2
recognized to d ef er r ed
K sh s
K sh s
St a t em e n t o f u n d er
F i n a n c i al d ef er r ed A m ou n t
Name of the Entity sending perfo rmance in c o m e recognised in

th e G r an t K sh s K sh s capital fo nd.
T he O fi ce of th e
Attorney General &

D epartment of Justice 355,090,000 0 0 355,090,000 355,090,000
T o t al T r an s f e r s 355,090,000 0 0 355,090,000 355,090,000
7. Rendering of Services
2022 -2023 2 0 2 1- 2 0 2 2
D escri ption K sh s K sh s
Se r v i c e F e e s
Service fees from publi shi ng servi ces 10,020,454 322,500

Tot al revenu e f rom th e r en derin g of servi ces 10,020,454 322,500
I ncome from service fees was in regard to revenues earned from rendering of services to the Judiciary an d th e
Competi ti on Authority of K enya for preparati on and printi ng of specialized publicati ons. An additi onal K shs. 190,000
was received from NAM ATI K enya for the launch, publicity and dissemi nati on of the N ati onality and Citizen ri ghts
publicati on done by K enya Law in partnership with NAMATI K enya in the period ended 30* June 2023. An amount
of K shs. 4,475,286 was sti ll outstanding and receivable from ForumCiv K enya for a research Consultancy.
19 I P a g e
8. Sal e o f G o o d s
D escription 2022-2023 2 0 2 1- 2 0 2 2
K sh s K sh s
Sale of good s
Sal e of legal publi cations 4,483,938 2,652,775
Total revenue from the sale of goods 4,483,938 2,652,775
Thisisrevenue earned &om the sale of Kenya Law Reports and other Legal publications to different customers i n
the period ended 30* June 2023.
9. O t h er I n c o m e
D escripti on 2022-2023 2 0 2 1- 2 0 2 2
K sh s K sh s
D ef er r ed I n c o m e
D ef er r ed I n co m e 3,228,759 7,074,534
T o t al r ev en u e fr o m D ef er r ed I n c o m e 3,228,759 7,074,534
This is revenue earned from the recogniti on of depreciated value of Assets donated by development in the period
ended 30* June 2023 and is recognk ed as a deferred in co m e t o d eriv e t h e u sed v alu e or eco n o m i c b en ef it r eal i z ed
fr o m t h e u se o f su ch A sset s.
10 . U se o f G o o d s an d Ser vi c es
2022 -2023 2 0 2 1- 2 0 2 2
D escription K sh s K sh s
Cleaning Expenses 1,155,000 965,000

Accessori es to Computers 1,803,127 3,529,591
Securi ty Expenses 1,217,024 1,043,600
Co n tr act ed Pr o f essi on al Ser vi ces 4,808,580 1,717,190
Subscri pti ons to Newspapers 444,450 387,630
Adverti sing Expenses 576,800 1,477,263
Membership fees dues, subscri pti ons to professional orgs. and „
tradebodies ^ ^,740 374,340
A u d i t f ees 800,000 800,0 00
Conferences and delegati ons Expenses 4,365,650 4,735,660
Co n t r act ed I CT Ser vi ces 3,821,836 1,169,443
Postage & Couri er Services 2,551,415 3,137,533
Motor fuel and oi l Expenses 1,059,196 486,823
Cleani ng of M otor Vehicle 11,900 68,500
Catering Expenses 6,593,212 4,664,431
Insurance Expenses 20,647,956 21,910,374
Computer Software Expenses 15,183,612 13,581,914
Parking Expenses 501,930 1,090,000
Sanitary & Cleani ng materi als 391,311 1,113,533
General Offi ce stati onery 2,530,309 4,349,050
Publi shing and Printing 17,283,364 11,300,007
Tradeshows & Exhibiti ons Expenses 4,511,277 5,690,312
20 I P a g e
N ation al Coun cil for L aw Rep orti ng
Rental Expenses 25,413,470 25,413,470

Laundry Expenses 25,200 0
C o st o f Sal es 7,260,807 2,338,217

Education & Library 99 1,889 1,4 77,89 1
T el ec o m m u n i c at i o n 398,14 1 811,377
Training Expenses 14,472,445 13,708,411
Cooking Gas Expenses 24,581 2,950
Casual Labour Expenses 1,286,970 220,540
Internet Expenses 1,927,894 2,685,315
Trav el, accommodation, subsistence and other allowances 19,451,010 20,554,812
Bank charges 324,122 335,952
B ad D eb t s W r i t t en O f f 272,745 0
T o t a l U s e o f G o o d s a n d Se r v i c e s 162,336,963 151,141,D O
11. Employee Costs

Description 2 0 2 2 - 20 2 3 2 0 2 1- 2 0 2 2
K sh s K sh s
Salaries and wages 75,563,503 75,039,746

Employer contribution to pension schemes 13,921,052 12,655,944
H ousing benefi ts and allow ances 72,606,495 67,863,139
Gratuity 0 2,357,674
P er f o r m an c e an d o t h er b o n u se s 0 300,000
Temporary Committee A llow ances 4,543,700 2,065,600
Employee costs 166,634,750 160,282,103
Employee Costs increased due to annual salaries increments, promotions of staff, increased contributi ons to the
N SSF and increased allowances paid staff on Temporary Committees in the period ended 30* June 2023.
12. Council M embers Expenses

Description 2022- 2023 2 0 2 1- 2 0 2 2
K sh s K sh s
Chairman/ D i rector s’ H onoraria 1,044,000 1,044,000

Sitting allowances 5,788,000 3,528,600
Induction and Training 8,974,189 1,345,200
T r av el an d ac c o m m o d at i o n 1,762,460 1,504,800
O t h er all o w an c es 1,895,277 578,910
T o t al 19,463,926 8,001,510
Council member expenses increased due to additional budget allocation on Council member traini ngs and
conferences in the period ended 30* June 2023. This had hitherto been underfunded in prior years due to budget
c o n st r ai n t s.
21 I P a g e
An nu al Rep ort and Fin anci al Statem ent s
13. D epreciation and Am orti zation

D escription 2022- 2023 2 0 2 1- 2 0 2 2
K sh s K sh s
Property, plant and equipment 15,707,289 12,883,265

Intangible assets 291,326 357,673
Investment property carried at cost 0 0
T otal depreci ation and amortization 15,998,615 13,240,938
D epreciati on and Amortizati on expenses increased due to additi onal depreciati on of Computers acquired towards
the end of the financial year ended 30* June 2022.
14. Rep ai rs and M ain ten an ce
D escription 2022- 2023 2 0 2 1- 2 0 2 2
K sh s K sh s
Equipment and machinery 5,683,600 4,759,68 1

M o t o r v eh i c l e 615,402 282,852
Furnimre and fittings 114,404 27,000
Computers and accessories 1,589,610 1,875,450
Communicati ons Equipment 11,700 68,500
Total repairs and maintenance 8,014,716 7,013,483
Repairs and Maintenance expenses increased due to major repai rs of the high capacity printer and additi onal repairs
o f m o t o r v ehi cl es du e t o i n cr eased tr av el t o th e Cou n ti es and workshops on preparati on of the 24th Annual
Supplement in the financial year ended 30* June 2023.
15 . G r a n t s a n d Su b s i d i e s
D escri ption 20 22- 2023 2 0 2 1- 2 0 2 2

K sh s K sh s
Social dev elopment 0 90,000

T otal grants and subsidies 0 90,000
16. Gain / Loss on foreign exchange transactions

D escri p ti on 2022- 2023 2 0 2 1- 2 0 2 2
K sh s K sh s
Gain on foreign exchange transacti ons 4,906 0
Loss on foreign exchange transacti ons 0 0
T ot al Gain / L oss 4,906 0
17. Cash and Cash Equivalents

D escription 2022- 2023 2 0 2 1- 2 0 2 2
K sh s K sh s
C u r r en t A c c o u n t s 92,40 1 6,743,667
O thers(M pesa, Cash I n H and) 130,967 1,856,411
Total cash and cash equivalents 223,368 8,600,078
22 I P a g e
Analysi s of the Cash and Cash E quivalents

2022-2023 2 0 2 1- 2 0 2 2
D escripti on B an k A c c o u n t Currency
N u m b er K sh s K sh s
a) Current account
K enya Comm ercial B ank 1 10 3 13 5 44 9 K sh s 15.4 99
’ 1,403,583
K enya Commercial Bank (Grants) 1 13 12 9 82 4 1 U SD 10,757 5,868
AB SA K enya 4 5 12 3 0 4 8 4 K sh s 66,145 5,334,216
Su b - T o t a l 92,401 6,743,667
b) O th ers
C ash i n H an d K sh s 28,200 13,095
M - P esa 5 16 8 0 0 K sh s 102,767 1,843,316
Su b t o t al 130,967 1,856,411
T ot al Cash an d Cash E quivalen t s 223 .368 > 8,600,078
18. Receivables fi rom Exchange T ransactions
a) Current Receivables f rom Exchange T ransacti ons

2 0 2 2 - 2 0 23 2 0 2 1- 2 0 2 2
D escrip ti on K sh s K sh s
C u r r en t R ec eiv ab l es
Exchange debtors —(Sale of legal publicati ons) 16,431,680 13,981,730

Other exchange debtors- (Rendering of Services) 4,475,286 0
T o t a l c u r r e n t r e c e i v ab l e s 20,906,966 13,981,730
b) L ong- term Receivables f rom Exchange T ransactions

2 022 -2 02 3 2 0 2 1- 2 0 2 2
D escri pti on K sh s K sh s
T o t a l R e c ei v ab l e s
Other exchange debtors (Rent deposits) 3,780,255 3,780,255

[.ess: impairment allowance 0 0
T o t al 3,780,255 3,780,255
Current porti on transferred to current receivables0 0
T o t al n o n - cu r r en t r ec eiv ab l es 3,780,255 3,780,255

Total receivables (a+b) 24,687,221 17,761,985
c) Ageing analysis for Receivables f rom Exchange T ransactions
2 022 -2023 % o f t h e t o t al 2 0 2 1- 2 0 2 2 % o f t h e t o t al
Less than 1 year 7,460,306 30% 535,070 3%
Between 1- 2 years 0 0
Between 2-3 years 0 0
Over 3 years 17,226,915 70% 17,226,915 97%
T otal (a+b) 24,687,221 10 0 % 17,761,985 10 0 %
23 I P a g e
for the financi al year ended June 30, 2023
19. Receivables fr om N on-Exchange Transactions

2022-2023 2 0 2 1- 2 0 2 2
Descripti on K sh s K sh s
O t h er d eb t o r s 0 0
Salary Advances 411,319 390,736

Other debtors (Temporary Imprests) 750,800 695,000
G r an t s R eceiv ab l e 0 0
Less: impairment allowance 0 0
Total Receivables fr om N on-Exchange

T r an sact i o n s 1,162,119 1,085,736
2 022-202 3 % o f t h e t o t al 2 0 2 1- 2 0 2 2 % o f t h e t o t al
Less than 1 year 1,162,119 10 0 % 1,085,736 10 0 %
Over 3 years 0 0
T o t al 1,162,119 10 0 % 1,085,736 10 0 %
2 0 . I n v en t o ri es
2 0 22 - 2 0 2 3 2 0 2 1- 2 0 2 2
Co n sum ab l e st or es 70,651 2,399,131
Library Books I nventory 7,569,918 7,462,491
Other goods held for resale (Kenya Law Reports
263,296,259 241,321,266
and LOK publicati ons)
Less: Allowance for impairment 0 0
Total i nven tori es at th e l ow er of cost an d n et

real i z ab l e v al u e 270,936,828 251,182,888
Inventories comprises of consumable stores consisting mainly of general office stati oneries and computer
accessories. Library books consist mainly of legal textbookspurchased to facilitate the Technical departments t h ei r
research work. The other good held for resale consisted of Law Reports purchased for purposes of resale to th e
public. Four publicati ons were delivered in the fi nancial year ended 30* June 2023.
24 I P a g e
21. Property, Plant and E quipment

M otor F u rn i t u r e P l an t an d W ork In
C o st V eh i c le s an d Computers Equipment Progress T o t al
fi ttings (W I P)
C o st E^ h s K sh s K sh s K sh s K sh s K sh s
As at 1” July 2021 17,900,000 55,610,024 60,211,438 24,685,120 0 158,406,582

Additions during the period
0 0 33,261,017 0 24,263,421 57,524,438
0 0 0 0 0 0
Disposals during the period
0 0 0 0 0 0
Transfer/ adjustments
As at 30* June 2022 17,900,000 55,610,024 93,472,455 24,685,120 24,263,421 215,931,020
Additi ons during the period 0 0 0 0 8,058,666 8,058,666
0 0 0 0 0 0
Disposals during the period
0 0 0 0 0 0
Transfer/ adjustments
As at 30* June 2023 (A) 17,900,000 55,610,024 93,472,455 24,685,120 32,322,087 223,989,686
Depreci ation an d
im p airm en t
As at 1“ July 2021 13,146,989 27,791,460 49,195,370 10,643,461 0 100,777,280
Depreciati on 881,654 2,679,264 7,331,765 1,990,582 0 12,883,265
Impairment 0 0 0 0 0 0
Transfers/ adjustments 0 0 0 0 0 0
As at 30* June 2022 14,028,643 30,470,724 56,527,135 12,634,043 0 113,660,545

Depreciati on 718,113 2,421,219 10,859,458 1,708,499 0 15,707,289
0 0 0 0 0 0
Disposals
0 0 0 0 0 0
Impairment
0 0 o 0 0 0
Transfers/ adjustments
As at 30* June 2023 (B) 14,746,756 32,891,943 67,386,593 14,342,542 0 129,367,834
N e t B o o k V al u e s
As at 30* June 2022 3,871,356 25,139,300 36,945,321 12,051,077 24,263,421 102,270,475

As at 30* Jun e 2023 (A -B) 3,153,244 22,718,081 26,085,862 10,342,578 32,322,087 94,621,852
WI P is related to acquisiti on of new I CT system for processing of public legal informati on. The system w i l l b e
completed in the financial year 2024/ 2025. The total cost will then he capitalk ed as an intangible asset an d
depreciated over the esti mated usef ul life of the asset.
Kindly also see note E on page 13 above on further analysis of D epreciati on on Property, Plant and Equipment.
25 I P a g e
22. I ntangible A ssets - Software

2022-2023 2 0 2 1- 2 0 2 2
C o st
8,241,423 8,241,423
At beginning of the year/ period 1,570,546 1,928,219
A d di tio n s 0 0
At end of the year/ peri od 1,570,546 1,928,219
Additions - intern al development 0 0
At end of the year/ period 1,570,546 1,928,219
Amortization and impairment
At beginning of the year/ peri od 6,313,204 6,313,204
A m o r t iz at i o n
291,326 357,673
Impairment loss 0 0
N BV
1,279,220 1,570,546
23. Tradeand Other Payablesfrom ExchangeTransactions

2 022 -2 0 23 2 0 2 1- 2 0 2 2
T r ad e p ayab l es 0 2,502,906
Em p l oy ee p ay abl es
H EL B payable 15,571 0
Insurance Payable 95,051 99,027
N et Salaries Payables 3,865,902 0
Loan payable 838,142 858,006
N H I F Payable 172,911 140,100
N SSF payable 229,080 38,400
UN Sacco Payable 15,000 15,000
Welfare payable 208,200 102,900
PAYF Liability for Employees 7,943,218 3,383,576
Sheria Sacco payable 4,957,291 1,309,430
M ortgage payable 144 ,4 24 139,424
Third-party paym ents
VA T payable 1,378,587 1,14 8,165
Audi t fees payable 4,244,000 3,444,000
PA Y E L iabi lity for allow ances 1,026,997 299,060
Total trade and other payables 25,134,374 13,479,994
2022-2023 % o f t h e t o t al 2 0 2 1- 2 0 2 2 % o f t h e t o t al
Less than 1 year 25,134,374 10 0 % 13,479,994 10 0 %
Between 2-3 years 0 0
Over 3 years 0 0
T otal (a+b) 25,134,374 10 0 % 13,479,994 10 0 %
26 I P a g e
Annual Report and Fin ancial Statements
2 4 . C u r r en t P r o v i si o n s
B on u s Gratui ty O t h er
D escripti on T o t al
L eave provi sion provi sion P r o vi si o n p r ov i si o n
K sh s K sh s K sh s K sh s K sh s
B al an ce b / f 0 0 0 0 0
A d d i t i o n al P r o v i si o n s 0 0 0 12,444,100 12,444,100
Total provi sions year end 0 0 0 12,444,100 12,444,100
Additional provisions for doubtful debts are a disclosure i n r el ati on t o ov er d u e d eb t s th at ar e n ow co n sid er ed b ad an d

have been proposed for write-off in line with secti on 69 of the PFM Act 2012 and regulati ons 2015; 145, 148 & 14 9 .
Bad debts totaling K shs. 272,745 were written off during the financial year ended 30* June 2023.
25. D e f er r e d I n c o m e
2022- 2023 2 0 2 1- 2 0 2 2
K sh s K sh s
D escription
N ati onal gov ernm ent 0 0

I n t ern ati o n al f u n d er s 3,228,759 7,074,534
Pub li c co n tr i b u ti o n s an d d o n ati o n s 0 0
T o t al d e f e r r e d i n c o m e 3,228,759 7,074,534
T h e d e f er r e d i n c o m e m o v e m e n t i s a s f o l l o w s :
P u b li c
N ati o n al I n t er n ati o n al
c o n tr i b u ti o n s an d T o t al
gov er n m en t f u n d er s
d o n ati o n K sh s.
K sh s. K sh s
D escripti on K sh s
Balance brought forward Pyj uly 2022 148,072,083 148,072,083

Addi ti ons for the period
Transfers to Capital f und 0 0 0 0
T r an sf er s t o i n c o m e st at em en t 0 (3,228,759) 0 (3,228,759)
O t h er t r an sf er s 0 0 3 0
Bal ance carri ed forward 30* Jime

20 2 3 0 144,843,324 |0 144,843,324
27 I P a g e
26. Employee Benefi t Obligation

P o st - 2022-2023 2 0 2 1- 2 0 2 2
em p lo3fm en t K sh s K sh s
D efi n ed b en efi t m ed i c al O t h er
D escription
pl an b e n e fi t s B e n e fi t s
K sh s K sh s K sh s K sh s K sh s
Current benefi t obligation 5,366,877 0 0 5,366,877 3,732,684
Non-current benefi t obligation 0 0 0 0 0
Total employee benefi ts obli gati on p,366,877 0 0 5,366,877 3,732,684
Retirement Benefi t Asset / LiabiUty
K enya Law operates a defi ned benefi t scheme for all ful l-time employees fromJuly 1, 2012. The schemeisadm in i st er ed
by AON Miner Kenya Limited whi le ICEA Lion are the custodi ans of the scheme. T he schem e is based on 20
percentage of salary of an employee at the time of retirement. There were no outstanding contributions t o t h e sch em e
from the sponsor other than contributions for the month of May and June 2023.
No actuarial valuation was done in the fi nancial year to value th e scheme. T he scheme v alue at the end of the year was
as f ol low s:
2022-2023 2 0 2 1- 2 0 2 2
Valuation at the beginning of the year 171,059,607 143,065,630

Changesin valuation during the year 34,628,383 27,993,977
Valuati on at end of the year 205,687,990 171,059,607
KenyaLaw also contributesto the statutory National Social Security Fund (NSSF). Thisis a defi ned contributionscheme
registered under the National Social Security Act. K enya Law’s obligation under the scheme is limited to specifi c
contributions legislated from time to time and is currendy at Kshs. 1,080 per employee per month.
28 I P ag e
27. Cash Generated fr om Operati ons

P eri o d E n d ed 30* P eri o d E n d ed 30*
D escri p ti on June 2023 June 2022

K sh s K sh s
Surplu s for th e year b efor e tax 374,180 25,370,646

A dju sted for:
D epreciation 15,998,615 13,240,938
N on-cash grants received (3,228,759) (7,074,534)
Working Capital Adjustments
(Decrease)/ increase in Receivables fr om exchange
t r an sac t i o n s (6,925,236) 1,002,961
(D ecrease)/ increase in Receivables fr om non-exchange

t r an sac t i o n s
(76,383) 15,887,468
(D ecrease)/ increase in trade and other payables fr om

11,654,380 (38,990,965)
exchange transacti ons
(D ecrease)/ increase in trade and other payables Employee
1,634,193 2,296,148
benefi t obligation
(D ecrease)/ increase in Inventories (19,753,940) (8,527,563)
N et Cash fl ows fr om / (used in) operating activi ties (322,949) 3,205,099
28. Financi al Ri sk M anagement

K enya Law’s activities expose it to a variety of fi nancial risks including credit and liquidity risks and the ef f ects o f
fl uctuations in foreign currency exchange rates. The entity’s overall risk management programme focuses o n
unpredictability of changes in the business environment and seeks to minimize the potential adverse effects o f su c h
risks on its performance by setting acceptable levels of risk. Currently, K enya Law does not hedge any risks an d h as in
place policies to ensure that credit is only extended to customers with an established credit history.
K enya Law’s fi nancial risk management objectives and policies are detailed below:
i) C r e d i t r i sk
K enya Law is exposed to credit risk; the risk that a customer will be unable to pay amounts due fr om them in f ul l as
and when they fall due. Credit risk arise fr om cash and cash equivalents, and deposits with banks, trade an d o th er
r eceiv ab l es an d av ail ab l e- f o r -sal e fi n an ci al i nv estm en t s. Management assesses the credit quality of each customer, taking
into account their fi nancial position, past experience an d o t h er r el ev an t f act or s. I n div i d u al ri sk lim i t s ar e set b ased o n
in ter n al or ex t er n al assessm en t i n acco r d an ce w i th limits set by the Council . The amounts presented in t h e st at em en t
of fi nancial position have considered a conti ngent provision of Kshs. 12,444,100 for doubtful receivables, estimated by
the Council’s management based on debt collecti on efforts by management, prior experience and the assessment o f
t h e c u r r en t ec o n o m i c en v i r o n m en t .
The carrying amount of fi nancial assets recorded in the fi nancial statements representing the Council’s m ax i m u m
exposure to credit risk without taking account of the value of any collateral obtained is made up as follows:
T o t al A m o u n t Fully Performing Past Due I mpaired

K sh s K sh s K sh s
Description K sh s
As at 30* June 2023

Receivables fr om exchange
tr an sac ti o n s 20,906,966 5,925,236 0 0
Receivables fr om non- exchange

tr an sac ti o n s 1,162,119 1,162,119 0 0
29 I P a g e
Annual Report and Fi nanci al Statements
»
B an k b al an c es 281,462 281,462 0 0
T o t al 22,350,547 8,368,817 0 0
As at 30* Jime 2022

Receivables from exchange
t r an sac t io n s 13,981,730 1,049,205 0 0
Receivables from non- exchange

tr an sac t i o n s 1,055,736 1,055,736 0 0
B an k b al an c e s 8,600,078 8,600,078 0 0
T o t al 23,637,544 10,705,019 0 0
The customers under the fully performing category are for current debtswith ages of less than 60 days, these are paying
as they continue trading. These are not risky debts and the customers are expected to pay of the debtsin t h e sh o r t t er m .
T he credit risk associated with these receiv ables is m in im al an d th e al l ow an ce f or xm coUectib l e am o un t s that K enya
Law as recogni2ed in the f inancial statements is considered adequate to cover any potenti ally irrecoverable amounts.
K enya Law has significant concentrati on of credit risk on amounts due from the Judiciary and other overdue an d
doubtful debtors amounting to Kshs. 12,444,100. The Council sets credit policies and objecti ves and lays d ow n
parameterswithin which thevari ous aspects of credit ri sk management are operated. Vari ous debt recovery procedures
including legal redress and wri te-offs are underway to manage this doubtful debts portfolio as well.
ii) L iquidi ty ri sk m anagem ent

Ultimate responsibility for liquidity ri sk management rests with Kenya Law’s Council who have built an appropri ate
liquidity ri sk management fr amework for the management of the enti ty’s short, medium and long-term funding an d
liquidity requirements. Kenya Law manages liquidity ri sk through conti nuous monitoring of forecasts and ac m al c ash
f l o w s.
The tablebelow representscash flowspayable by KenyaLaw under non-deri vati ve financial liabiliti esby their remai ni ng
contractual maturi ti es at the reporting date. The amounts disclosed in the table are the contractual undiscounted c ash
flows. The balancesduewithin 12 months equal their carrying balances, as the impact of discounting isnot signifi cant.
D escription L e ss T h an 1 M o n t h B et w een 1-3 O v er 5 m on th s T o t al

K sh s m o n t h s K sh s K sh s K sh s
As at 30* Ji m e 2023
Trade payables 0 0 0 0
O th er Cur r en t L i abili ti es
(Salari es clearances & VAT ) 20,890,374 0 0 20,890,374
Pr o v i si o n s d u e 4,244,000 0 0 4,244,000
D ef er r ed i nco m e un r ealiz ed 144,843,024 0 0 144,843,024
Employee benefi t obligati on 5,366,877 0 0 5,366,877
T o t al 175,344,275 0 0 175,344,275
As at 30* June 2022
Trade payables 2,502,906 0 0 2,502,906
O t h er Cur r en t L i abi l it ies
(Salaries clearances & VAT ) 0 0 0

P r o v i si o n s 3,444,000 0 0 3,444,000
D ef er r ed in co m e un r ealiz ed 148,072,083 0 0 148,072,083
Employee benefi t obligati on 3,732,684 0 0 3,732,684
T o t al 157,751,673 0 0 157,751,673
30 I P a g e
I
iii ) M ar k et r i sk
K enya Law has put in place an internal audit function to assist in assessing the inherent and emerging risks faced by
K enya Law on an ongoing basis, and to also evaluate and test the design and effecti veness of its internal accounti ng
and operati onal controls.
Market risk is the risk arising from changes in market prices, such as interest rate, equity prices and foreign exchange
rates which will affect the enti ty’s income or the value of its holding of fi nancial instruments. The objecti ve of market
risk management is to manage and control market risk exposures within acceptable parameters, while optimizing
return s. The overall responsibility for managing market risk at K enya Law rests with the Audit and Risk Management
C o m m i t t ee.
K enya Law’s Strategy D epartment is responsible for coordinati ng the development of a detailed risk management
policies (subject to review and approval by Audit and Risk Management Committee) and for the day-to-day
implementati on of the policies. There has been no change to K enya Law’s exposure to market risks or the manner in
which it manages and measures the risk.
a) Foreign currency ri sk
K enya Law also has transacti onal currency exposures. Such exposure arises through purchases of goods and ser v i c es
that are done in currencies other than the local currency. Invoices denominated in foreign currencies are paid af t er 3 0
days f rom the date of the invoice and conversion at the time of payment is done using the prevailing exchange r a t e .
K enya Law manages foreign exchange risk by trying as much as possible to enter into contracts for items ordinarily
denominated in foreign currency in the local currency. Where this is not possible, Kenya Law manages forex r i sk f r o m
future commercial transacti ons and recognizes assets and liabiliti es by projecti ng for expected sales proceeds in foreign
currency and matching the same with expected payments,
b) I nterest rate ri sk
Interest rate risk is the risk that K enya Law’s fi nancial status may be adversely affected as a result of changes i n i n t er est
rate levels. K enya Law’s interest rate risk arises from its bank deposits, overdraft s or loans. This exposes K enya L aw to
cash fl ow i nterest rate risk caused by adverse fluctuati ons that might occasion losses. The interest rate risk ex p o su r e
arises mainly f rom interest rate movements on K enya Law’s deposits.
iv) Capital Ri sk M anagem ent

The objecti ve of K enya Law’s capital risk management is to safeguard the enti ty’s ability to conti nue as a going concern .
Kenya Law’s capital structure comprises of the following f u n d s:
2 022 -2 02 3 2 0 2 1- 2 0 2 2
Retained earnings 217,566,033 194,120,108

Capital Reserve
T o t al f un d s 217,566,033 194 ,12 0 ,10 8
Total borrowings
L e ss: C ash an d b an k b al an c es (218,462) (8,600,078)
Net debt/ (Excess Cash and Cash Equivalents) 217,347,571 185,520,030
Gearing 39 .9 % 95 .5 7 %
Retained earnings 217,566,033 194,120,108
31 I P a g e
1
29. Related Party Di sclosures

N ature of related party rel ationships
Entities and other parti es related to Kenya Law include those parti es who have ability to exercise control o r ex er ci se
signifi cant infl uence over its operati onal and fi nancial decisions. Related parti es include management persotmel,
employees, their associates and close family members.
Governm ent of Kenya
The Government of Kenya is the principal shareholder of the Nati onal Coimcil for Law Reporting, holding 1 0 0 % o f
the Council’s equity interest. The Government of Kenya has provided full guarantees to all long-term lenders o f t h e
enti ty, both domesti c and external. Other related parti es in the year included the following:
i) The Parent Ministry
ii) County Governments, other State Corporati ons and SAGAs
iii) K ey management and Council members
The transacti ons with related parti es were at arm’s length and were recognized in line with Kenya Law’s existi ng
operati onal policies.
Descripti on 2022 -2023 2 0 2 1- 2 0 2 2
3i K sh s K sh s
a) Sales to related parti es

Sales of legal publicati ons to Judiciary 4,483,168 450,000
Sales of legal publicati ons to Nati onal Ai ds Council 89,500
Sales of legal publicati ons to Kenya Medical Research I n sti t u t e 80,500
Sales of legal publicati ons to West Pokot County Assembly 34,800
Sales of legal publicati ons to Kakamega County Assembly 109,794 63,500
Sales of legal publicati ons to Machakos County Assembly 533,600
Sales of legal publicati ons to Mem County Assembly 45,000 45,000
Sales of legal publicati ons to Competi ti on Authority of K enya 872,000
Sales of legal publicati ons to Commission on Administrati veJusti ce 132,000 132,000
Sales of legal publicati ons to Makueni County Assembly 34,200
Sales of legal publicati ons to Tea Board of Kenya 5,500
Sales of legal publicati ons to Clerk of Nati onal Assembly 620,000
Sales of legal publicati ons to Clerk of Senate 50,000
Sales of legal publicati ons to Baringo County Assembly 255,200
Sales of legal publicati ons to Sambum County Assembly 257,520
Sales of legal publicati ons to Nati onal Gender and E quality Commission 80 0
T o t al
7,507,782 786,300
b) Purchases fi :om rel ated parti es
Training and conference fees paid to govt, agencies 606,108 476,036
T o t al
606,108 476,036
Gran t s / tran sf er s from th e Governm en t
G r an t s f r o m N ati o n al G ov er n m en t 335,090,000 335,090,000
T o t al 335,090,000 335,090,000
Expenses incurred on hehalf of related party
Payments of salaries and wages for 74 employees 162,091,050 158,216,503
T o t al
162,091,050 158,216,503
c) Key management compensation
Co un cil M em b er s’ em o lii m en t s 6,832,000 4,572,600
Compensati on to Senior Management 42,487,405 39,358,920
d) T otal 49,319,405 43,931,520
32 I P a g e
I
30. Events aft er the Reporting Peri od

There were no material adjusting and non- adjusting events aft er the reporting period.
31. Ultim ate and H olding Enti ty

N ati onal Council for Law Reporti ng is a State Corporati on or a Semi- Autonomous Government Agency in the Offi ce
of the Attorney General & D epartment of Justi ce, herein the holding enti ty. The ultimate holding enti ty for N ati o n al
Council for Law Reporting is the Government of K enya.
32. Currency
The fi nancial statements are presented in K enya Shillings (K shs).
33 I P a g e
Annual Report and Fi nanci al Statements
1
33. Appendi ces
Appendix I : Progress on follow up of Audi tor Recomm endati ons

Reference N o. on I ssue / Observations Management comments St a t u s : T i m ef ram e :
t h e ex t ern al au d i t fr om A u di t or
(Resol ved (Put a date
Report / N ot when y ou
Resol ved) exp ect the
i ss u e to be
r esol ved)
O th er M at t er D elay in Transferring On the matter of transfer of legal ownership of N ot 30* June
Legal Ownership of M otor vehicles, the two vehicles G K B724S R esolv ed 2024
M o t o r V eh i cl es
and GK B879K that werehitherto registered in
the name of the Judiciary of K enya have now
been transferred to the ownership of National
Council for Law Reporting. One other vehicle
GK 425L that was hitherto registered in the
name of the defunct Ministry of Justi ce and
Co n sti t uti on al af f air s h as al so b een t r an sf er r ed
t o th e Co un cil . T h e o th er v ehi cl e G K 498K
that was al so hitherto registered in the name of
the defunct Ministry of Justi ce and
Consti mti onal affairs has been subjected to the
process of forced transfer at the Nati onal
Transport and Safety Authority (NTSA).
Management is awaiting feedback from NTSA
on th e sam e.
Report on the Understaffing Management is in the process of fi nalising the N ot 30* June
E f f ecti v en ess of N ew H um an R eso ur ce in st r um en t s w i th th e R esolv ed 202 8
I ntern al Controls, guidance of the Publi c Service Commission and
Ri sk management the Mi nistry of Public Service, upon which we
an d G ov er n an ce will seek budget support for recruitment of
additi onal staff progressively until weget to the
optim al staffi ng level.
E ditor / Chief E xecuti ve O ffi cer
D at e . 3 0 .0 9 .2 0 2 3
34 I P a g e
I
Appendix I I : Projects implem ented by N ati onal Council for L aw Reporting

Projects implemented by the State Corporation / SAGA Funded by development partners and/ or the Government.
C o n so l i d at e d
Separate donor in t h ese
reporting required fi n a n c i al
Project Proj ect Peri od / D on or as per the donor statem en t s.
.M tun b er D on ot D u r at i on C o m m i tm en t agreem ent(Yes/ N o) ( Y es/ N o)
Status of Projects Completion

/ Summarily thestatus of proj ect compktion at theend of each quarter, i.e. total costs incurred, stagewhich theproject is etc.)
T o t al T o t al
Project Expended to Completion So u r c e s o f
,SN Pr oject C o st d ate % to d ate B u dget A c t u al F un ds
35 I P a g e
k

I
A p p en dix I V: T r an sfers from oth er Governm en t E n ti ti es

N am e of
Where Recorded/ recognized
th e D ate N atu r e: T o t al Statement Capi D eferred Recei Othe T otal
M DA / D o r ecei v ed as R ec u r r en t A m ou n t of t al I n co m e v ab l e s rs T r an sf er s
n o r
per bank / D evelop KES F i n an c i al Fund
must during the
T r a n sf er ri
st atem en t m en t/ O th P erf o r m an be Y ear
ng th e e r s c e
sp ec i
fu n d s
fi c
St at e L aw 8/ 17/ 2022 R ecu r r en t 88,772,500 88,772,500 0 0 0 0 88,772,500
O f if ce &
D epartme
nt of
Justice
St at e L aw 11/ 1/ 2022 R ecu r r en t 88,772,500 88,772,500 0 0 0 0 88,772,500
O f fi c e &
D epartme
n t of
Justice
Stat e L aw 1/ 30/ 2023 R ec u r r en t 88,772,500 88,772,500 0 0 0 0 88,772,500
O f fi ce &
D epartme
n t of
Justice
Stat e L aw 4/ 25/ 2023 R ecu r r en t 88,772,500 88,772,500 0 0 0 0 88,772,500
O f fi c e &
D epartme
nt of
Justice
W o rld 6/ 30/ 2023 R ecu r r en t 3,228,759 3,228,759 0 3,228,759 0 0 3,228,7590
B an k
GPi P)
T o t al 358,318,759 358,318,759 0 3,228,759 0 0 358,318,759
The above amounts have been communicated to and reconciled with the amounts disbursed by the parent Ministry.
36 I P a g e
(

I
• AppendixV- Inter-EntityConfi rmationLetter

The State Law Office and D epartment of Justice (SLOStD OJ) wishes to confi rm the amounts disbursed to you as at 3 0 *
June 2023 as indicated in the table below. Please compare the amounts disbursed to you with the amounts you received an d
populate the column E in the table below. Please sign and stamp this request in the space provided and return i t t o u s.
Amounts Disbursed by State Law Offi ce and D epartment of A m oun t
j ustice (SL O &D O J) (K shs. 355,090,000) as at 30* ] une 2 0 2 3 Received by

(Benefi ciary D i f f er en c e
R ef er en c e D at e R ec ur r en t D evelopme I n t er - T o t al Entity) (K shs.) s (Kshs.)
N u m b er D i sb u r sed (A) nt (B) Ministerial(Q as at 30* June (^ = (p y
(D )= (A + B + C) 2023 (E)
1 8/ 17/ 2022 88,772,500 0 0 88,772,500 88,772,500 0
2 11/ 1/ 2022 88,772,500 0 0 88,772,500 88,772,500 0
3 1/ 30/ 2023 88,772,500 0 0 88,772,500 88,772,500 0
4 4/ 25/ 2023 88,772,500 0 0 88,772,500 88,772,500 0
T o t al 355,090,000 355,090,000 355,090,000
I co n fi r m th at t h e am o un t s sh ow n ab ov e ar e co rr ect as o f th e dat e i n di cat ed .
Head of A ccounts department of benefi ciary entity:
N am e : .P a sc al O t h i en o O l u o c h , D at e 30/ 9/ 2023.
37 I P a g e
\
’v /■
i
I
Appendix VI : Reporting of Climate Relevant Expenditiures
So u r c e
Project Project Project Project Q u arter of I mplementing
N am e D escrip ti on O bj ectives A ctivi ti es Q1 Q2 Q3 Q4 Funds P ar t n e r s
N/A
N/A N/A
N/A
Appendix VII: Reporting on Disaster Management Expenditiure

C olu m n I C olu m n C olu m n C ol u m n r v C olu m n V C ol u m n C olu m n
II III VI VII
Program Su b - D i sast er Category of disaster related acti vity that Expenditu A m oun t C o m m en
m e
Program Type r eq ui re expenditure rep or ti ng r e It em (K shs.) ts
m e
(response/ recovery/ miti gati on/ prepared
ness)
N/A N/A
N/A
38 I P a g e

Report of The AG On NCLR For The Year Ending 30th June, 2023

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Report of The AG On NCLR For The Year Ending 30th June, 2023

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4 R E PU B L I C O F K E N Y A

R EP U B U C O F K E NY A Wlit re U gi l Wl lis PuUic KiKMM ge

JUN E 30™ JUN E 2023

Prepared in accordance wi th the A ccrual B asi s of A ccounti ng M e t h o d u n d er th e

I nternati onal Publ ic Sector Accounting Standards (I PSA S)

N ational Council for Law Reporting

1. Acronym s, Abbrevi ati ons and Glossary of T erm s ii i

2. Key E ntity I nform ati on and M anagement VI

4. Key M anagement T eam x vii i

6. Report of the Chi ef Executi ve Of fi cer XX IV

8. Corporate Govern ance Statem en x x x ii

9. M anagement Di scussion and Analysis XX XV

10 . E nvironm ental and Sustainabili ty Reporting x lvi

11. Report of the Coimcil M embers li

12 . Statement of Directors Responsibili ties lii

15 . Statement of Financial Positi on as at SO* June 2023 2

17 . Statement of Cash Fl ows for the year ended 30* June 2 0 2 3 4

20. Appendi ces 34

1. Acronyms, Abbrevi ations and Glossary of Terms

D CE O D eputy Chief Executive Offi cer

M TEF M edium Term Expenditure Framework

N CAJ National Council on AdministrativeJustice

OAG & D oJ Offi ce of the Attorney General and D epartment of Justice

SLO & D oJ State Law Offi ce and D epartment of Justice

Comparative Year - Means the prior period or fi nancial y ear .

2. Key E ntity I nform ation and M anagement

(a) Background inform ation

(b) Princip al Acti vi ti es

The overall mandate of K enya Law is:

development of jurisprudence for the promotion of the r u l e o f l aw .

ii) Organizational sustainability

iii) Corporate identity and Brand visibil ity

(c) Key Management

Kenya Law’s day-to-day management is executed by the following key organs:

ii) Editor / CEO/ Accounting Offi cer

1 Editor/ CE O Prof. BusalileJack Mwimali

9 Head of Sales Marketing and Customer Care M s. Emily N akhungu

(e) Fi duci ary Oversight Arrangements

A udit (& Risk M anagement Committeeactivities;

V) To develop and implement a policy on K enya Law’s engagement w i t h th e o f fi ce o f th e A u di t or G en er al

M embership of theA udit eir Risk M anagement Committeeof theCouncil includes:

Finance eir General Purp oses (FeFGP) Committeeactivities;

iv) To review signifi cant judgments made by management i n t h e fi n an ci al st at em en t s.

M embership of theFinance General Purposes Committee of the Council includes:

i) Ms. Eva K imeiywo - Chairperson

Technical Committee activities;

i) To guidein the development, approval and evaluation of thelevel of implementation of KenyaLaw’sStrategic

Membership of theTechnical Committeeof theCouncil i ncludes:

i) Ms. Linda Murila - Chairperson

H uman Resources Committee activities;

i) To guide in the development and approval of Kenya L aw ’s H um an r eso ur ce in st r um en t s,

iii) To guidein thedevelopment and approval of policiesand proceduresfor management of KenyaLaw’sHuman

Membership of theHuman Resources Committeeof theC ounci l i ncludes:

i) Hon. Ladyj usti ce Fatuma Sichale - Chairperson

iv) specifi cally provide oversight (watchdogs) into

(f) Kenya L aw’s H ead Offi ce

(g) Kenya L aw’s Contacts

1. Date of Birth: 3”>June, 1960

v) Resident Judge at Kitale Law Courts

W ork E xp erien ce:

iii) Private Practi se - Kitale and Nairobi

3. D ate of Birth : 16* O ctober, 1967

Work E xp eri en ce: