Annual Report and Financial Statements For The Financial Year Ended June 30, 2021

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A N N U A L R E PO R T A N D F I N A N C I A L ST A T E M EN T S F O R T H E
FIN A NCIA L Y EA R EN D ED JUN E 30, 202 1
Prepared in accordance with the Accrual Basis of Accounting M eth od u n d er t h e
International Public Sector A ccounting Standards (IPSA S)
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National Council for Law Reporting “
Annual Report and Financial Statements for the year ended 30* June 202 1
National Council for Law Reporting
Annual Report and Financial Statements for the year ended 30“’ June 202 1
T ABL E O F CO NTENT S
1. K E Y ENT I T Y IN FORM A T I ON A N D M A N A G EM E N T iv
2. TH E CO UN CIL M EM BERS X
3. K EY M A NA GEM ENT XV
4. C H A I R P E R S O N ’ S ST A T E M E N T x ix
5. R E PO R T O F T H E C H I E F EX E C U T I V E O FFI C E R XX
6. ST A T E M E N T O F N A T I O N A L C O U N C I L F O R L A W R E P O R T I N G ’ S P E R F O R M A N C E F Y
2020/20 2 1 xxii
7. C O R P O R A T E G O V E R N A N C E ST A T E M E N T x x v iii
8. M A N A G E M E N T D I SC U SSI O N A N D A N A L Y SI S xxxi
9. E N V I R O N M E N T A L A N D SU ST A I N A B I L I T Y R E P O R T I N G x l iv
10 . R E P O R T O F C O U N C I L M E M B E R S x lv ii
I I . ST A T E M E N T O F D I R E C T O R S’ R E SP O N SI B I L I T I E S x lv iii
12 . R E P O R T O F T H E I N D E P E N D E N T A U D I T O R S O N T H E N A T I O N A L C O U N C I L F O R L A W
RE PO R T IN G xlix
13 . S T 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 F O R T H E Y E A R E N D E D 3 0™ J U N E 2 02 1 1
14 . ST A T E M E N T O F F I N A N C I A L P O SI T I O N A S A T 30™ J U N E 2 0 2 1 2
15. ST A T E M E N T O F C H A N G E S I N N E T A SSE T S F O R T H E Y E A R E N D E D 3 0™ J U N E 202 1 .... 3
16. ST A T EM E N T O F CA SH F L O W S F O R T H E Y EA R E ND E D 30™ J U N E 202 1 4
17 . ST A T E M E N T O F C O M P A R I SO N O F B U D G E T A N D A C T U A L A M O U N T S F O R T H E Y E A R
E N D E D 3 0™ J U N E 202 1 5
18 . 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
A PPEND ICES 34
A P P E N D I X I : P R O G R E SS O N F O L L O W U P O F A U D I T O R R E C O M M E N D A T I O N S 34
A P P E N D I X H : I N T E R - E N T I T Y T R A N SF E R S 35
( )
1. K E Y EN T I T Y IN F O R M A T IO N A N D M A N A G E M EN T
(a) B ack gr oun d in for m at ion
The National Council for Law Reporting (NCLR) is a state corporation in the Office of the Attorney
General and Department of Justice. The brand name of the National Council for Law Reporting is Kenya
Law. Kenya Law was established under the National Council for Law Reporting Act (A ct No. 11 of
1994). It is domiciled in Kenya and is based in Nairobi 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 members. It is chaired by the Chief
Justice of the Republic of K enya,
(b) Pr incipal A cti viti es

The principal mandate of the National Council for Law Reporting (NCLR) is as follows;
The Council shal l ;
i) Be responsible for the preparation and publication of the reports to be known as the K enya L aw
Reports, which shall contain j udgments, rulings and opinions of the superior courts of record;
ii) Undertake such other publications as in the opinion of the Coimcil are reasonably related to or
coimected with the preparation and publication of the Kenya Law Reports; and
iii) Perform any other functions conferred on the Council by or under the provisions of any other written
l aw .
The overall mandate of Kenya Law is:
i) To monitor and report on the development of K enyan j urisprudence through the publication of
the K enya Law Reports;
ii) Revi se, consolidate and publish the Laws of Kenya, a mandate delegated to NCLR by the
A ttorney General through Legal Notice No. 29 of 2009, i n l i n e w i th secti on s 7 an d 8 o f th e
Rev i si on of L aw s A ct; and
iii) To undertake such other related publications and perform such other f unctions as may be
conferred by law.
O n t h e C o u n c i l ’ s w eb sit e - w w w .k en v al aw .or g- y ou w i l l fi nd Case Law, the Laws of K enya, the
Parliamentary Hansards, the Kenya Gazette, and the Daily Cause List fr om various courts. Legal Notices an d
other publications.
Kenya Law’s vision is to be the lead provider of public legal information towards an enlightened society.
Kenya Law’s mission is to provide universal access to public legal information by monitoring and reporting
on the developm ent of j uri sprudence f or the prom otion o f th e r u l e o f l aw .
Kenya Law’s core values are Integrity, Professionalism, Transparency and A ccountability, hmovation and
creativity. Reliability and Citizen/Customer Focus.
K enya Law is focusing on three strategic themes / core obj ectives as indicated below:
i) A ccess to public legal information
ii) Organizational sustainabilitys
iii) Corporate identity and visibility
( iv
)
(c) K ey M anagement
Kenya Law’s day-to-day management is executed by the following key organs;
i) Council Members
ii) Editor / CEO/ A ccounting offi cer
iii) M anagement
F i d uci ar y M an agem ent
The key management persoimel who held offi ce during the fi nancial year ended 30* June 2021 and who
had direct fi duciary responsibility were:
N a m e o f t h e O f f i c er Responsibility
1 Ed i t or / C E O Mr. L ong’et Terer

2 Sm . A ssistant Editor/ Deputy CEO M s. Janet M unywoki
3 H ead o f H um an R esour c e an d A dm i n i str ati on M s. Jan ett e W at i l a
4 H ead o f F i n an c e M r . Pasc al O th i en o
5 Head of Laws of K enya M s. W am b u i K am au
6 Head of Law Reporting M s. Nj eri Githanga

7 Head of Research and Development Mr. A ndrew Halonyere
8 Head of Strategy, Quality and A ssurance and
M s. E d n a M u th aur a
Per f or m an ce E v al u at i on
9 Head of Sales M arketing and Customer Care M s. Emily Nakhungu
10 H ead of I n f or m at i on C om m u n i cat i on s an d
Mr. M artin Andago
Technology (ICT)
11 H ead o f I nt er n al A u d i t M r . B om f ace O der o
12 H ead o f Pr o cu r em en t Mr. John Paul M utugi
I “ )
(d) F id u ci ar y O v er si ght A r r an gem ent s
The oversight responsibility of the Council is performed through vari ous Committees. The Council has four
(4) comm i ttees thr ough w hich v ari ous ov ersight rol es ar e ex e c u t ed a s sh o w n b el o w :
A udi t & Risk M anagement Commi ttee activities;

i) To monitor and report on the ef fectiveness of Kenya Law’s internal controls and risk management
sy st em s,
ii) To monitor and review the effectiveness of Kenya Law’ s internal audit f unction and follow up
on the implementation of audit recommendations,
iii) To monitor compliance with the legal fr amework in Kenya Law’s procurement and financial
management practices,
iv) To review and monitor the external auditor’s independence and obj ectivity and the effectiveness of
audits,taking into account relevant professional and regulatory requirements,
v) To develop and implement a policy on Kenya Law’s engagement with the offi ce of the Auditor
G en er al .
M embership of the Audit & Risk M anagement Committee of the Council includes:
N am e of t h e M em b er s
C o m m i t t ee
A udi t an d R i sk i) M r. M ichael M uchemi - Chairperson

M anagem ent ii) Prof K i ari e M w aur a
C o m m i tt e e iii) M s. Jenni fer Gi tiri
F inance & General P urp oses (F & GP) Committee activities;

i) To guide in the development and approval of Kenya Law’s fi nance policies and procedures,
ii) To guide in the development and periodic reviews of internal control s in Kenya Law’s fi nance and
accounting systems,
iii) To monitor the integrity and r el i abi l i ty of K enya Law’s periodic Financial Reports and Annual
Financial statements i n reporting of K enya Law’s fi nancial performance,
iv) To review signifi cant j udgments made by management i n th e fi n an c i al st at em en t s ,
v) To review and approve Kenya Law’s Quarterly / Annual Reports and Financial Statements,
vi) To consider, approve and monitor the implementation of Kenya Law’ s budget. Annual work plan and
procurement plan to promote timely delivery of the Kenya Law strategic plan.
M embership of the F inance & General Purp oses Committee of the Council includes:
N am e of t h e M em b er s
C o m m i tt ee
i) M s. Janet Ki meu - Chairperson

F i n an ce an d
ii) Hon. Lady Justice Fatuma Sichale
General Purposes
iii) M s. Linda M urila
C om m i ttee
iv) M s. Eva K imeiywo
v) M r . Jona W al a
( )
Annual Report and Financial Statements for the year ended 30* Jime 202 1
Tec h n i ca l C o mm i t tee a cti v i ti es;
i) To guide in the development, approval and evaluation of the level of implementation of Kenya Law’s
Strategic plan,
ii) To guide in the development and approval of policies and procedures of workfl ows for the technical /
core departments,
iii) To monitor the quality and timeliness of Kenya Law’s publications and the provision of Public legal
information to the public,
iv) To monitor the level of accessibility to public legal information by the public and advice on continuous
improvement.
M embership of the Technical Committee of the Council i n c l u d es :
N am e o f th e C o m m i t tee M em b er s
i) M s. Linda M urila - Chairperson

ii) H on . Justi ce Jam es Ri k a
T echn i cal C om m i tt ee iii) M s. Eva Ki meiywo
iv) M s. Janet K im eu
v) Mr. Samuel Nj oroge
H u ma n R eso u r c es C o mm i ttee a c ti vi ti es;

i) To guide in the development and approval of Kenya L aw ’ s H u m an r esou r c e i n str um en t s,
ii) To guide in the development and approval of Kenya Law’s remuneration, compensation and
b en ef i ts str u ctur e ,
iii) To guide in the development and approval of policies and procedures for management of K enya
L aw ’ s H u m a n r e so u r c e s ,
iv) To guide in the development and approval of policies and procedures for K enya Law staff
development and motivation programmes,
v) To guide in the development and approval of policies and procedures for Kenya Law staff welfare
p r o g r am m e s ,
vi) To guide in the development and approval of policies and procedures for Kenya Law staff relations,
discipline and dispute resolution.
M embership of the Human Resources Committee of the Co un c i l i n c l ud es :
N a m e o f t h e C o m m i t t ee M em b er s
i . Hon. Lady Justice Fatuma Sichale - Chairperson

i i . Pr o f . K i ar i e M w aur a
H um an R eso u r ces C om m i tt ee
i i i . M r . M i ch ael M u ch em i
i v . M s. Jenn i f er G i t i r i
( v ii
)
In addition to internal oversight structures executed by the Council, the National A ssembly also
Exercises oversight of M inistries Departments and A gencies (M DA s) as follows;
i) Parliamentary committees investigate specifi c matters of national policy, government
administration, budget execution, government performance of all M inistries Departments and
A gencies (M DA s).
ii) The Parliamentary Committees execute assigmnents that parliament would not be able to undertake
in the large, formal environment of house sittings, such as fi nding out the facts of a case or issue,
gathering evidence from expert groups or individuals, sift ing through evidence and drawing up
r eason ed co n cl u si on s,
iii) The Budget and Appropriations Committee provides oversight in the M edixim-Term Expenditure
Framework (MTEF) budget process especially in tbe appropriation of budgets to M inistries
Departments and A gencies (MDA s). The Council being a government agency therefore is subj ect to
this budget process and oversight,
iv) The Public A ccounts and the Public Investment Committees specifi cally provide oversight
(watchdogs) in the use of public funds by scrutinizing audited fi nancial statements and specifi cally
audit queries f lagged by the Offi ce Auditor General . The Council , being a State Corporation, is
therefore subj ect to these oversight arrangements.
K enya Law receives conditional grants fr om various development partners to fund specifi c activities fr om
time to time. The utilization of these funds is always subj ect to specifi c conditions fr om the partners. In such cases,
development partners provide the following oversight activities;
i) To M onitor and review progress of proj ects in relation to the pre-set performance agreements,
contractsor expected outputs,
ii) To provide recommendations regarding strategic directions, new opportunities for
investment/collaborations and effi ciency in perf ormance,
iii) To approve the budget proposals for development proj ects and interrogate the periodic
performancereports for the same,
iv) To provide proj ects monitoring and evaluation arrangements, both operational and fi nancial .
( v iii
)
(e) K enya L aw ’s H ead Office

A CK Garden A nnex ,
F i ft h F l o or
P* Ngong A venue,
P.O . B ox 1044 3 - 00 100,
Nairobi, Kenya.
(f) K enya L aw’ s Contacts

Telephone: 020 2712767
E-mail : [email protected]
W eb si t e: w w w .k en v al aw .or g
(g) K enya L aw’ s Banker s

i) K enya Commercial Bank ,
Capitol Hill Branch,
P.O B ox 69695 - 00400,
Nairobi , K enya.
ii) Barclays Bank of K enya,

Hurlingham Branch,
P .O B ox 34 974 -
00 100,
Nairobi , K enya,
(h) K enya L aw ’s I ndependent A uditor s
T he A uditor General ,
Of fi ce of the A udi tor General ,
Anniversary Towers,
University Way
P .O B o x 3 0 0 84 - 0 0 10 0
Nairobi , K enya,
(i) K enya L aw ’s Pr incipal L egal A dviser
The A ttorney General,
Offi ce of the A ttorney General & Department of Justice,
H arambee A venue,
P .O . B o x 4 0 1 12 - 0 0 2 0 0
N airobi , K eny a.
( IX
)
2. T H E CO UNC IL M EM BERS
H o n . C h i ef J u st i ce M a r t h a K a r a m b u K o o m e
The Chief Justice & President of the Supreme Court of Kenya.
Chairperson, National Council for Law Reporting
D at e o f A p p oi n tm ent - M ay 20 2 1
H on . Justice M artha K . K oome i s the Chief Justi ce, President of the Supreme Court of
K enya and the Chairperson of the National Council for Law Reporting. She is also
the Chairperson of the National Council on the A dministration of Justice (NCAJ).
Prior to her appointment as Chief Justice, Hon. Justice Koome was a Judge of the Court
of Appeal for over nine years. Chief Justice M artha K o om e h as al so w or k ed i n v ar i ou s
divisions of the High Court of K enya for over eight years; She has headed the
Environment and Land Division, was the Resident Judge at Kitale Law Courts, a Judge
at the M ilimani Commercial Court, a Resident Judge at Nakuru L aw Courts and a Judge
at the Family Division.
Chief Justice M artha Koome has been the chairperson of ; the N ational Council on the
A dministration of Justice (NCA J) Special Taskforce on Children M atters, the K enya
M agistrate and Judges Association (KM JA), Federation of Women Lawyers (FIDA )
and is a foxmding member of the league of women voters. Before j oining the Judiciary,
Justice K oome was a legal practitioner for fi ft een ( 15) years in the areas of Family Law
and public interest litigation.
Chi ef Justice M artha K oome holds a M aster of L aw s (L L M ) Degree f rom the
University of London; a Bachelor of Laws (LLB) Degree fr om the University of
Nairobi and a Diploma in Legal Practice from the K enya Sch o o l o f L aw .
Sh e i s a m em b er o f th e L aw S o c i e tv o f K en v a .
H on . J usti ce (R t d) K i h ar a K ar i uk i , C B S
The A ttorney General of the Republic of Kenya
Date of Appointment - February 2018
t !oir ‘JusjTce1T
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erar of !BeT'^ uBIicTf^ ^
Justice (Rtd) Kihara Kariuki was admitted to the Bar in 1978 after completing his
post-graduate diploma in law at the Kenya School of Law, Nairobi . He practiced
law with several legal establishments including Ndung’u Nj oroge and Kwach
A d v o c ates an d H am i l to n H arr i so n an d M ath ew s A dv o c at es i n N ai r ob i .
In 2003, he was appointed Judge of the High Court where h e ser v e d i n b o th th e
civil and commercial divisions of the Court for several years. Justice (Rtd) Kihara
K ariuki served as the fi rst Director at the Judiciary T raining Institute. In 20 13,
H e w as appointed the Presi dent of the Court of A ppeal . Justi ce (Rtd) K ihar a
K ariuki was appointed Attorney General of the Republic of K enya in February
2 0 18 .
M s. L i n d a M u si l i v i M ur i l a
m A 1 A
Representing H on. Justice (Rtd) Kihara K ariuki - Attorney G en er al
Date of Appointment - November 2016
Ms. Linda M usilivi Murila, alternate member representing the A ttorney

General holds a Bachelor of Laws (LLB) degree from the University of
t *
Nairobi and a Post -Graduate Diploma in Law from the K enya School of
L aw .M s. M uri la, a Chi ef State Counsel in the Of fi ce of the A ttorney General
and Department of Justice was admitted to the Bar in 19 8 9 . .
( « )
P r o f . K i a r i e M w au r a
Dean, School of Law, University of Nairobi
Date of A ppointment - June 2017, Exited in June 2021
Prof K i ari e M w aur a i s the D ean of the School of L aw , w h er e h e i s al so a f ul l

professor of corporate law. He is a certifi ed governance auditor, w ho ser ves on the
Transport Licensing Appeals Board. He has worked previously as th e V i ce
Chancellor of Riara University and as Director of the I n t er n at i on al E r asm u s
(European Exchange) Programme at Queen’s University B el f ast .
At the University of N airobi , he has held the positions o f A sso c i at e D ean
S VA I
(M ombasa Campus), Chair of Commercial Law Department an d C u r r i cu l um
Review Coordinator. He is a Fellow of the UK Higher Education A cademy, a
Certifi ed Public Secretary and an A dvocate of the High Court of K enya. Prof
K iarie has academic credentials from Queen’s University Belfast (PGCHET),
University of Wolverhampton (PhD), Staffordshire University (L L M ), K enya
School of Law (Legal Practice Diploma), and the University of Nairobi (LLB).
H o n . J u st i c e F a t u m a S i c h a l c
i l W A t M > Judge - Court of Appeal

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Date of A ppointment - April 2021
! ’ l AH
Hon. Lady Justice Fatuma Sichale was admitted to the R o l l of A d v o cat es i n 19 8 3

and subsequently worked as a magistrate. She was later promoted to resident
magistrate until 1987 when she went into private practice i n K i t al e an d N ai r ob i . I n
1997, she was appointed to the board of the now defunct K enya Anti-Corruption
A uthority (KA CA ). In A ugust 2004, she was appointed an A ssi st an t D i r ect o r i n th e
K enya Anti-Corruption Authority (KA CA ), rising to the position of Deputy Director
in 2005 till October 2009. She was appointed as Judge of the Court of Appeal in
2012. Prior to this appointment. Justice Sichale served as a co u n ci l m em b er o f t h e
Law Society of Kenya, as well as on the council of FIDA (K ). Justice Sichale holds
a Bachelor of Laws (LL B) degree from the University of N airobi , a Post Graduate
Diploma in Law from the Kenya School of Law.
H o n J u st i c e J a m e s R i k a
Judge - High Court of Kenya

Date of Appointment - November 2020
Hon Justice James Rika is a Judge at the High coiul . H e holds an L L B fr om U oN ,

SL L.M University of London, specializing in international dispute resolution and a PGD
m Law. He j oined the Industrial Coiul of K enya as Judge in 2006 and was reappointed
as a Judge in 2012 when the Court moved fr om Ministry of Labour to Judiciary, He was
appointed by the Chief Justice, transitional Principal Judge, Industrial Court in 2012 and
involved in committees that operationalized Labour laws of 2007/ 2008. He as part of
the Kenyan Delegation to ILO 100th session which adopted 18 9 t h I L O C o n v en t i o n ,
,(2011) concerning Decent Work for Domestic Servants at G en ev a Sw i t zer l an d . H e
participated in other activities of the IL O regionally at D ar es Sal aam an d A r u sh a.
Justice Rika is the longest serving Judge at the E& LRC, at 15 years. He was awarded for
exceptional j udicial service by M ombasa Law Society D e c em b e r 2 0 17 .
( )
Annual Report and Financial Statements for the year ended 30* Jxme 202 1
P r o f . W i n i f r ed K a m a u
Dean, School of Law, University of Nairobi

Date of Appointment - June 2021
Prof Winifred K amau is the Dean School of Law University o f N ai r ob i . Sh e

holds LLB and LLM degrees from University of Nairobi an d a Ph D f r om
Osgoode Hall L aw School, York University in Canada. Sh e i s an A d v o cate o f th e
High Court of K enya of more than twenty years’ standing, i s a C ert i f i ed Pub l i c
Secretary (CPSK) and qualified for A ssociate of Chartered I n st i tu t e o f
A rbitrators (A C IA rb).
She has extensive experience as a law lecturer, trainer and researcher , w ith
teaching experiences at universities in Kenya and Canada. B et w een 2 0 1 1 an d
2013, she served at the Kenya School of Law as A ssistant Director in charge of
Continuing Professional D evelopm ent, Projects and Research .
M s. J en n i f e r G i ti r i
Senior State Counsel , OA G& D OJ

Date of Appointment - January 2017
s. Y A I A V M s. Jennifer Gitiri is an Advocate of the High Court of K enya and a Senior Stat
Counsel at the Office of the Attorney General and Department of Justice. Previousl)
she was the Global Networking Officer at N orwegi an C h u r ch A i d .
She holds two M aster of Laws (LL .M ) degrees fr om the University of Nairobi
and the Central European University, a Bachelor of Laws (LLB) degree fr om the
University of Nairobi and a Post Graduate Diploma in Law fr om the K enya
School of Law. She’s a member of the Law Society of K enya.
M r . M w en d a Nj ok a
G o v er n m en t P r i n t er
Date of Appointment - June 2019
Printer. He j oined the Council of the National Council for Law Reporting in June
2019. Mr. Nj oka also serves on the Board of the Competition Authority of K enya
as an alternate Director to the Principal Secretary, State Department for Interior,
M inistry of Interior and Coordination of National Government. Previ ously , he w as
t h e C o m m u n i c a t i o n s D i r ec t o r an d A d v i so r to t h e C ab i n et Secretary in the
M inistry of Interior and Co-ordination of National G o v er n m en t .
Mr. Nj oka is a graduate of the Kenya Institute of M ass Comm unications,

M arquette University and is currently pursuing a M aster of Arts in Intelligence and
Security Studies.
( - )
Annual Report and Financial Statements for the year ended 30"’ June 202 1
M s. Eva Kimeiywo, Principal Printer

Representing M r. Mwenda Nj oka - Government Printer
Rs^^ mrn ywoTT^ ^rmcipar Pnnter^n nr Tjavemmenr Pre s^ nr cIia^ e

of Kenya Gazette and its Subsidiary Legislations. M s. K imeiywo has a
wealth of experience spanning many years at the government printing
ser v i ces.
She holds a Bachelor of Communications (Publishing) and a Diploma
in Print Technology.
M s. J a n et K i m eu
A dvocate of the High Court

Date of Re-appointment- June 2019
M s. Janet K imeu is an A dvocate of the High Court of K enya and M anaging

I fK I
Partner, Janet Jackson & Susan LLP. Previously, she w as a Partner , B .M .
Musau & Co Advocates. She has previously held the position o f V i c e C h ai r o f
the Law Society of K enya, South Eastern Baih M s. Kimeu h o l d s a M ast er o f
Business A dministration from the University of Liverpool, a B ach el or o f L aw s
Degree from the University of Nairobi and a Post Graduate Diploma in Law
from the K enya School of Law. M s. K imeu is a M ember of the Law Society of
K eny a.
M r . M i ch a el M u ch em i
A dvocate of the High Court

Date of Re-appointment- June 2019
M r. M iehael Muchemi i s an A dvocate of the High Court of Kenya and M anaginj

Partner , M uchemi & Co A dvocates. Prev iously , he w as an a d v o c at e at K ai r u an i
C o . A d v o c at es. M r . M u ch em i h o l d s a M ast er of B u si n ess A d m i n i st r at i o n f r o m
the U nited States International U niversi ty , a B aehelor of L aws Degree fr om the
U niversity of N airobi and aPost Graduate D iplom a in L aw fr om the K eny a
Sch o o l o f L aw .
He is a member of the Law Society of K enya and the C h ar ter ed I n sti tu t e o f
A rbitrators,L ondon.
( )
M r . J on ah W al a
Co-opted member
Director (A g), A ccounting Services, National Treasury
Mr. Wala is the Acting Director Accounting Services at the National Treasuiy^
and represents the Cabinet Secretary in Institute of C er t i fi ed Pub l i c
A ccountants of Kenya (ICPAK ) Council . He holds a M asters degree in
Banking and Finance. He is a PhD candidate in M anagement at t h e C ase
Western Reserve University, USA .
CPA FA Jona Wala also sits in the Boards of Kenya Daiw Board, Registration
of Certifi ed Public Secretaries of Kenya where he is the Registrar, Kenya Law
Reports, a co-opted member of the Public Sector Accounting an d ch ai r s th e
T echn i cal C om m i tt ee o f th e E ast an d So u th er n A f r i ca A sso c i at i on of
A c c o u n t an t G en er a l s .
M r . Sam w el Nj or oge
Representing M r. M ichael Sialai, Cler k of the National
A ssem bly
Date of Appointment - August 2017
Mr. Nj oroge is the Director of Legislative and Procedural Ser v i ces i n th e

National A ssembly and is responsible for the coordination o f th e T h r ee
Departments of the Directorate; The Table Offi ce, Procedural R e s ear c h &
Journal and Inter-Houses & Overseas A ffairs Department as w ell as offering
advice to the Speaker, the Deputy Speaker, the rest of the Presi dium , Political
Leadership of the House, Chairpersons of Committees an d M em b er s o f t h e
National Assembly on procedural and legislative affairs o f th e H ou se.
Mr. Nj oroge holds Master of Business A dministration (M BA ), ^Strategic
Management) from the University of Nairobi and a Bachelor’s degree in
Environmental Studies, (Planning and M anagement), K enyatta Uni versity.
M r . L ong’et Ter er
A I A W
E d i t or / C E O
- PWV A I A Date of Appointment- August 2015, Exited on 3"*August 2 0 2 1
s
! M r. Long’et Terer is the Editor/CEO of the National C o u n c i l f o r L aw i '-
Reporting (Kenya Law). Previously, he served as the Senior A ssistant Editor ,

at the National Council for Law Reporting.
Before j oining the National Council for Law Reporting, he was the Legal
Advisor, M inistry of Justice & Constitutional Affairs. M r . T er er al so ser v ed
as a Senior State Counsel at the Offi ce of the A ttorney G en er al &
Department of Justice.
Mr. Terer holds a M aster of Laws (LLM ) degree from Durham University, a
Bachelor of Laws (LLB) degree from Bangalore University an d a P o st
Graduate Diploma in Law from the K enya School of Law. H e ’ s a M em b er of
the Law Society of K enya.
( )
3. K EY M A NA G EM ENT
Mr. L ong’et Terer

E d i t or/ C h i ef E x ecu t i v e O f fi cer .
Date of Appointment -August 2015, Exited on 3*^ August 2 02 1
M r. Long’et is the Editor /CEO of National Council for Law Reporting. He is in

charge of the overall delivery of K enya Law’s mandate. He leads the implementation
of Council ‘ strategic plan. A s Editor, M r. Long’et is responsible for ensuring that all
Kenya Law ’s legal publications are of quality and meets the expectations of the
Kenyan public. A s CEO, he has overall responsibility for the day to day
administrative duties of Kenya Law. Mr. Terer holds a Master of Laws (LLM ) degree
from Durham University, a Bachelor’s Degree in Law (LLB) fr om Bangalore
University and a Post Graduate Diploma in Law fr om the Kenya School of Law. He’s
V y
a M ember of the Law Society of K enya.
r M s. J an et M . M u nyw ok i,
Sen i or A ssi stan t E d i tor/ D .C E O
Date of Appointment - August 20 18, Appointed acting CEO on 4 A ugust 202 1.
M s. Munywoki is the Senior A ssistant Editor and deputy CEO. M s. M unywoki has
leadership responsibilities for the technical functions of Law Reporting, L aws of
Kenya and Research and Development. She coordinates timely publication of
K enya Law’s legal publications. She also assists the CEO in the implementation of
Council ’s strategic plan and the day to day administrative duties of K enya Law.
M s. M unywoki holds a Master’s Degree in International St ud i es an d a B ac hel or ’ s
Degree in Law (LLB) and a Postgraduate Diploma fr om the K enya School of Law.
M s. M unywoki is also a Certified Public Secretary, C er t i fi ed Pr o f essi on al M ed i ator
and M em ber of the L aw Soci ety of K eny a.
M s . J a n et W a t i l a
HR and Administrative Manager

M s. W atil a i s responsible for the H R and A dm inistration f unctions at K eny a L aw .

M s. Watila is responsible for the management of Kenya L aw’s Human Capital ;
recruitment, staff development and welfare. She is also responsible for the day to
day administrative duties at the secretariat. M s. Watila holds a M aster’s degree in
Human Resources M anagement and a Bachelor’s degree i n B u si n ess ad m i n i st r at i on .
She is a practicing member of the Institute of Human Resources M anagement
( « )
P a sc a l O t h i e n o O l u o c h
' 1- 1
» T eam-leader , Finance
Mr. Othieno is responsible for the fi nance and accounting functions at K enya Law.
Mr. Othieno manages the resource mobilization activities at K enya Law, he is also
responsible for implementation of expenditure programs, budget control ,
investment activities, financial accounting and financial reporting f unctions. Mr.
Othieno holds a M aster’s Degree in Strategic M anagement an d a B ach el o r ’ s
Degree in Business M anagement (A ccounting). He is a m em b er o f th e I n st i tu te o f
Certifi ed Public A ccountants of Kenya (ICPAK ).
P I
m m um
M s. E d n a K M u t h a u r a
Team-leader, Strategy, Quality and Performance Evaluation.

KW
Date of Appointment - October 2013
■A - J 1“ '
M s. Muthaura is responsible for the Strategy, Quality an d Per f or m an ce

1,
Evaluation f unctions at K enya Law. M s. M uthaura manages the M onitoring and
!
Evaluation activities at Kenya Law as well . She also is in charge of
organizational performance and performance contracting. M s. M u th au r a h o l d s a
M aster’s Degree in Qrganizational Development and a Bachelor’s Degree in
Law (LLB). She holds a certificate in Quality Systems M anagement and is an
I SO L ead A u di tor . Sh e i s a M em b er o f th e L aw So ci etv o f K en v a
M r . A n d r ew H alonyer e
Team-leader, Research and Development
K EN D ate of A ppointm ent —July 2020
M r . H alonyere m anages the research and developm ent of any other legal
publications that are related to the Kenya Law Reports and al so m anages the
Knowledge M anagement unit that deals with the preservation an d d i ssem i n ati on o f
i,
other public legal resources. Mr. Halonyere holds a Bachelor’s Degree in Law
(LLB) and is M ember of the Law Society of Kenya.
( )
Aimual Report and Financial Statements for the year ended 30"’ June 202 1
J J
M s. W a m b u i K a m a u
a s
w T eam -leader. L aw of K enya.
W
yi -
‘ •-• a * ' .' I M s. K amau is responsible for the technical department th at deal s w it h th e L aw s o f
Kenya at Kenya Law. Ms. Kamau manages the consolidation, updating and
revision of the online content of the Laws of Kenya and publication of the print
volumes of the Laws of Kenya. She holds a Bachelor’s Degree in L aw (L LB)
and i s a M ember of the L aw Society of K eny a.
M s. Nj er i Githanga
Team-leader, Law Reporting
Date of Appointment - July 2020
Ms. Githanga is responsible for the techni cal department th at d eal s w i th th e

Law Reporting at Kenya Law. M s. Githanga manages the publication of the
Kenya Law Reports, specialized Law Reports and other specialized
publications. She is also in charge of online publication an d d i ssem i n at i o n o f
case law fr om the superior courts of record and other specialized courts. M s.
Githanga holds a Bachelor’s Degree in Law (LLB) and i s a m em b er of t h e
Law Society of Kenya.
M r . M ar t in A n d ago
Team-leader, Information, Communication and Technology
Date of Appointment - October 2015
Mr. Andago is responsible for the Information Communications an d

Technology (ICT) functions at K enya Law. Mr . Andago is responsible
for the conceptualization and application of creative, innov ative, reliable
and integrated world-class technological ICT solutions f o r th e v ar i ou s
functional areas. Mr. Andago holds a Bachelor’s Degree in B u si n ess
( xv i i
)
M s. E m ily N ak h un gu
' K l N VA t / Team-leader, Sales, Marketing and Customer Care.
Date of Appointment - July 2013
M s. Nakhungu is responsible for the Sales, M arketing an d C u st om er C ar e

f
f unctions at Kenya Law. M s. Nakhungu manages the marketing, corporate
I
identity and brand visibility activities at K enya Law . M s. Nakhungu holds a
Bachelor’s Degree in Communication and M edia. She is a M em b er o f
Public Relations Society of Kenya.
M r . B o r n f a c e O t i e n o O d er o
T eam - L eader , Internal A udit

Date of Appointment - April 2020
Mr. Odero is responsible for the Internal Audit function at K eny a L aw . M r .

Odero reviews processes such as Governance, Internal C o n tr o l s an d R i sk
M anagement to provide assurance on the proper function of management
systems and value addition. Mr. Odero holds a M aster’s Degree in Finance and
a Bachelor’s Degree in Commerce (Finance) and a member o f th e I n sti tu t e o f
Certifi ed Public A ccountants of K enya (ICPA K).
M r . John Paul M utugi

H ead o f Pr o cu r em en t
Date of Appointment -January 2014.
Mr. Mutugi is the head of procurement at Kenya Law. He is in-charge of

procurement and management of supplies of goods, services an d w or k s i n th e
council. He is responsible for contract management as well the management of
K eny a L aw ’ s stores. John is a m ember of the K eny a Institute of Suppl ies
M anagement. Mr. M utugi has a Bachelor of Arts degree an d i s a m em b er o f th e
K eny a Institute of Supplies M anagem ent.
( XV III
)
Annual Report and Financial Statements for the year ended 30"’ June 202 1
4. C H A I R P E R SO N ’ S ST A T E M E N T
am pleased to present to you the National Council for L aw Reporting

(Kenya L aw) Annual Report for the fi nancial year 2020/2021. T h i s A n n u al
Report covers the period from July 1, 2020 to June 30, 202 1 and has been
prepared by the management of Kenya Law in accordance w i th th e
International Public Sector A ccounting Standards (IPSA S) A ccrual , and
submitted together with the accompanying audited fi nancial statem ents, to the
C ou n ci l .
We are now well into the implementation of the K enya Law Strategic Plan
2018 - 2022 and are in the fi nal year of its implementation. The plan
identifi ed three strategic themes which K enya Law focused i n th i s fi n an c i al
year. These are: access to public legal information; organizational

sustainability; and corporate identity and visibility as the drivers to achieving its mandate. The plan also
recognized and positioned the organization to leverage on technology to enhance organization effi ciency and
effectiveness. Indeed, Kenya L aw is developing two robust ICT systems for the processing of public legal
information; The Kenyan Legislation Database (KL D) system for processing the L aws of Kenya was and the
Case Law Database (CLD) system for processing Judicial d eci si o n s.
The report captures the activities undertaken by Kenya Law in these thematic areas and highlights the
achievements, progress and challenges during the period. With this the management team had a fi rm basis for
reviewing and adj usting operations to improve effi ciency as the fi nancial year progressed.
In light of the recent global covid- 19 pandemic which has radically altered the way in which we are working. I t
has become more and more evident that working with technology is the new normal . Kenya Law has shown great
leadership in how it has embraced this. This is ref lected i n th e f l ex i b l e an d i nn o v at i v e m an n er i n w h i ch th e
organization has continued to execute its mandate and achieve impressive productivity in this trying times. K eny a
Law remains committed to achieving our mandate, our promise to provide universal access to public legal
inform ati on by m onitoring and reporting on the devel opm ent of j uri sprudence for the prom otion of the rul e of
l aw .
Hon. Justi^ Martha Karambu Koome,

Chief Justice & President of the Supreme Court,
Ch a i r p er so n , N a ti o n a l Co u n ci l f o r L a w R ep o r ti n g..
( x ix
)
5. R E PO R T O F T H E C H I E F E X EC UT I V E O F FI C E R
.4
11
^ A l AW *
I n the year under review great strides were made to actualize the targets set
^ b AI AW out in the Annual Work plan 2020/2021. In this fi nancial year ended 30* June
j AW
2021, 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
|r Kl N>AI AVN i Ai N* terminal evaluation of the strategic plan in the coming fi nancial year.
In this fi nancial year K enya Law received from the exchequer a total of K shs.
336, 540, 366, representing a 100% f unding. The allocation was complimented
by A -in-A raised through the sale of legal publications amounting to K shs.
6,744,399 out of a budgeted K shs. 10,000,000 for the period ending 30* June
2020. K enya Law made a surplus of K shs. 25,725,403 and the average budget absorption for the fi nancial y e ar
2 0 2 0/ 20 2 1 w as 82 % .
Our maj or highlight of the year was that K enya Law was able to signifi cantly reduce the backlog in terms o f access
to legal publications. Kenya Law prepared, compiled and published eight (8) law reports. These were KLR 2 0 13
vol . 1; K L R 20 13 v ol . 2; K L R 20 13 vol . 3; K L R 20 15 vol. 1; KL R 1995 (a backlog edition); KL R 1996 (a backlog
edition); Devolution Law Report vol . 1; Election Petition vol . 6; the Supreme Court Digest and the A lternative
Dispute Resolution Digest. These have all been printed and are readily available to the public. Further, we w e re
able to compile and prepare eight (8) more publications: K L R 20 16 v ol . 2; K L R 20 15 vol . 2; K L R 20 17 v ol . 1;

K L R 20 17 vol . 2; K L R 20 18 vol . 1; K L R 20 19 v ol . 1; Family Law Report vol . 2; and Commercial Law Report.
Other maj or achievements include the collection and online publication of 17,923 decisions a maj ority of th ese
f rom the superior courts, the preparation and printing of fi ve (5) Laws of Kenya publications and the compilation,
the preparation and di ssem ination of f orty-fi ve (45) w eek ly online new sletters, and publ icati on of 4 quarterly
publications of the Bench Bulletin. K enya Law was also able to update the Laws of Kenya online database to 93%
through consi stent collection of legi slation fi -om the Government Printer and County Governments and uploading
in the database. 100% of all pieces of legislation collected were uploaded.
The Kenyan Legislation Database (KL D) system was 60% complete as at 30* June 2021. A total of 207
substantive A cts and 384 Legal Notices were migrated into the KL D system. A total of 147 Acts and 818 legal
notices were audited for quality upon migration into the KLD system.
The Case Law Database (CLD) system was completed to a 60% development status. The system will increase
efficiencies within the organization and provide a much better user experience and allow better analysis i n th e
m anagem ent of coll ected Judi cial deci sions.
The third and fourth quarters of the fi nancial year witnessed K enya Law along with the rest of the country an d
indeed the world, grapple with the ravages of the COV ID - 19 pandemic. The management team considered the
various ways of mitigating our risks while ensuring the continued smooth operations of our organization. A s Kenya
( XX
)
Annual Report and Financial Statements for the year ended 30''' June 202 1
Law, we remained determined to keep our staff members as safe and healthy as possible, and minimized exposure
to COV ID - 19. In this regard we will continue to explore and implement innovative approaches to provide services
to the public in this critical time.
I would like to thank all staff members for maintaining a positive attitude during this period. Our resilience an d
commitment has ensured that the Kenya Law team is minimally affected even as our operations have adapted to
accommodate our new reality. These are challenging ti m es f or al l o f u s an d o u r r eso l v e i s th at w e sh al l com e o u t o f
this peri od even stronger and better.
We also acknowledge the various actors in the chain of production of legal information, most especially th e o fi ce
of the A ttorney General , Judiciary and the Government Printer, and would like to thank all of you for your
continued support in our pursuit to fulfi l our mandate.
Ms. Janet^ nnywoki

E D I T O R ^C B O l A g) & SE N I O R A SSI ST A N T E D I T O R
( )
6. ST A T E M E N T O F N A T I O N A L C O U N C I L F O R L A W R E P O R T I N G ’ S P E R F O R M A N C E F Y 2 0 2 0 / 2 0 2 1
ection 81 Subsection 2 (f) of the Public Finance M anagement A ct, 2012 requires the accounting offi cer to
include in the fin anci al statem ent, a statem ent of the national government entity ’s perf ormance against
predetermined obj ectives.
National Council for Law Reporting has three (3) strategic pillars and obj ectives within its Strategi c
Plan for the FY 2018/2019-2022/2023. These strategic pillars are as follows:
Pillar 1: Provi sion of A ccess to Public Legal Information
Pillar 2: Organizational Sustainability
Pillar 3: Corporate Identity and Brand V isibility
Kenya Law develops its annual work plans based on the above three pillars. A ssessment of the management’s
performance against its annual work plan is done on an annual basis. K enya Law achieved its performance t ar gets
set for the FY 2020/2021 period for its three strategic pillars, as indicated in the diagram below:
O bj ect i ve K ey A c t i v i t i es A ch i ev em en t s
St r ategic P er f o r m a n ce
P il l ar I n d i cat o r s
Pillar 1: | Publishing Number of Kenya Law To Publish (1,000 Copies Printed 8 K enya Law Reports
A ccess to Kenya Law Reports published each) of 4 Kenya Law Reports and Specialized Law Reports;
Public Reports, the v o l um es 1998, 20 16 V ol l , 20 16 V ol 2,
L egal Laws of 2017 V ol 2, Employment and
Informatio K enya and L abour Relations Court V ol 1,
n o th er R el at ed E n v i r o nm en t an d L an d C ou r t
P u b l i c at i o n s V ol 2, Family V ol 2 &
to ai d th e C om m er ci al V o l 1.
effi cient and a) Number of Bench To Print 6 publications: ; a) Published and printed 4
timely 4 issues of Bench issues of 1,500 copies each of i
pulletinspublished, a)
delivery of
b) Number of special Bulletins (issues 49, 50, 51 the Bench Bulletins i .e. i ssu es
Ju st i ce & 52) of the Bench Bulletins 49, 50, 51 & 52.
digests published.
c) Publish 2 Vols. published b) Specialized D igests
(@500) Kenya Law b) Publish 4,000 copies of completed and sent for print;
Revi ew Journal printed. specialized digests including
i) Digest on Big 4 A genda
Case digest on Big 4 A genda
Action plan. Commercial Laws Action plan
Digest, Digest on Police ii) Commercial Laws Digest
A ccountability iii)Digest o n Po l i c e
and Anti- Corruption Case
A ccountability
Digest.
iv)Anti- Corruption Case
c) 2 K enya L a w
R e v i e w Jou r n al s V o l 6 o f Digest was at fi nal review
2018 & Vol 7 of June 2019 Published 1 Vol. of the
were published and printed, Kenya Law Review Journal .
d) Publish the K enya Law
R ev i ew Jou r n al .
No. of Laws of K enya To Print 3,500 copies of the Printed 1,000 cop ies
^ xxii j
V olumespublished Laws of K enya volumes (LOK) Devolution Laws 2020, 500

copies each of Family Laws,
Employment and L abour Laws
& Comm erci al L aw s V 1,
II& III).
N o. of ser v i ce Print 3,000 L OK service issues 1,500 copies of service i ssu es
i ssuesprinted printed.
A n n u al supplement c) To Print the annual Prepared 383 statutes forming
@10printed supplement @10 Nos. the 24th Annual Supplement
and submitted to the A ttorney
G en er al .
Enhancing Percentage of Revi sion T o Col lect, upload. 472 laws out of 504 were|
the provi sion and updating of the consolidate and update / revise updated (93.5%). j
of on l i n e Laws of Kenya 95% of all the Laws of Kenya Uploaded to the Kenya Law
legal content collected on the laws of Kenya w eb si t e 10 0 % o f al l o f th e
through the dat ab ase supplements received within
K enya law 48 hours of receipt.
w eb si t e t o ai d
National Legislation 22 A cts,
the ef fi ci en t
99 Legal Notices & 74 Bills
and timely (National A ssembly 39, Senate
delivery of 35), County legislation (69
Ju st i c e
A cts, 93 Bills & 7 Regulations.
Percentage of case law To Collect decisions of the The uploading of the j udicial
updated to K enya Law superior courts of record and a opinions was done within 48
website. select subordinate courts and ^hours of receipt.
Online newsletters onsure 100% upload of the A total of 17,0 18 and 9 15
prepared andpublished. collected decisions within 48 j udicial decisions from the
h ou r s, su p en o r cou rts an d
10 0 % o f th e c au se l i st s
su b or d i n at e courts
r ec ei v ed uploaded To Prepare and publish fi ft y
on l i n e (50) online newsletters. respectively were collected
To upload 100% of the cause and uploaded.
l i st s r ecei v ed on l i n e. Prepared and published fi ft y
(45) online newsletters, and
Uploaded all 8,655 cause lists
r ecei v ed on l i n e.
Development of system To develop ICT systems for The K eny an L egi sl ati on
for publishing judicial publishing judicial decisions D at ab ase (K L D ) sy stem w as
decisions developed. and update the Laws of Kenya ^0% complete as at 30* June
202 1. A t o t al o f 2 0 7 sub st an ti v e
at 60% level of completion.
Acts and 384 Legal Notices
were migrated into the K L D
system. A total of 147 A cts and
818 legal notices were audited
for quality upon migration into
the KLD system.
[The Case L aw Database
i(CLD) system has been
( xx iii
)
Annual Report and Financial Statements for the year ended SO* June 202 1
designed to a 60%
development status. The
sy st em w ill in cre a se
ef fi ci en c i es w i th i n th e
brganization and provide a
^ uch better user experience on
management of Judicial
dec i si on s.
E s t a b 1 i s N u m b er To prepare 4 Quarterly reports Four (4) reports were done and

of
h e d training, Reports on emerging to the A ttorney General and su b m i tt ed .
resear ch , issues inj urisprudence the K enya Law Reform Seventeen ( 17) L aw Reform
b e n c h m a Commission on Law Reform issues and (Twenty four) 24
r k i n g , issues from Case-Law and ! statutes in need of legislative
con ti n u ou s , statutes in need of legislative reforms were identifi ed,
r ef or m .
learning,
mentoring
an d p e er
r ev iew
p r o g r am m e s
Number of Reports on To prepare 4 Quarterly reports Four (4) reports were d on e an d

divergence in j udicial t o the Judiciary on submitted,
reasoning divergence i n
judicial One (1) case of divergence in
reasoning. j udicial reasoning was
identifi ed and reported in the
y ear .
The n u m b er of To maintain a one stop A total of 2,287 K enya

Law Reports, legal repository and digital archive Gazette V olumes, K enya
Isupplements,legal texts, of all publiclegal information gazette supplements. County
B ill s, Circul ar s, Pol ici es legi slation. Copies of
' an d N at i v e T r i b u n al Parliamentary H ansard,
: decisi ons, onl in e Sessional Papers, Government
j ournals an d policies and Commission
m anagem ent tex tbook s reports etc. w ere acquired,
digitized and archived in the
onl ine repository of publ ic
legal information. j
Number of Knowledge To attend a local and an One (1) training was done for
exchange programmes international knowledge Legal Researchers of the Judicial
implemented exchange programmes of fi cers of Uganda Judiciary on
Law Reporting and preparation of
case summaries in conj unction
w i th A fi i ca L I I .
^ xxiv j
I Pillar 2: Culture change !Number of officers To train at least 50% 'A total of (50%) 36 of fi cers were tr ai n ed i n
Organizatio and skills I trained on of Kenya Law staff a total of 69 different trainings as per the
n al development to leadership, on leadership. Training plan
Su st ai n ab i l i enh an ce staff management and National V alues, :
ty capacity and skill skill development management an d
sets at K enya programmes. t ech n i c al an d sk i l l s

L aw development and to
, Implement
r ec om m en d ati o n s o f
the Kenya Law
Training plan.
M o d er n i z ed Level of facilitation a) To recruit 13 2 Senior Law Reporters,
H um an Resource ' f or st af f staf f
2 legal researchers
M anagement and compensation. b) To Compensate
Development w el f ar e an d b en efi ts th e st af f m em b er s
I Staf f benefits and statutory payments were
c) To Remit staff remitted as required,
b en efi t s
c) To Develop and 1 organizational retreat and one

implement staf f departmental retreat done
w elf are acti vities,
i organizational
Development
/R etr eat s
Teambuilding
ac ti v i ti es
Annual work plans j To prepare MTEF^Budget workshops attended and K enya

and MTEF Budget j Budget proposals and Law allocated K sh s. 3 5 5 .0 9 M i n th e
proposals for Kenya work plans F i n an ci al Y ear 2 0 2 1/ 2 2
L aw developed, j o M onitor and Kenya Law allocated Kshs. 15 M illion in
approved and Review Budgets and Supplementary II 2020/2021Budget
sub m i tt ed t o N T as
Supplementary
M T EF
p er budgets
j requirements
.
R el i ab l e E nh an c ed access t o To Acquire/Renew p Case law database had 1,186,180 users

IC public legal existing licenses and^ho viewed atotal of 10,366,277-pages i n
T i n f orm ati on contracts to facilitate the year ended June 2021. The av er a g e
i n fr astr u ctur e f aci l i t ated by online access to length of a session was 6 minutes 13
an acquisition / 1public legal seconds,
d applications renewal of i n f or m at i on i i) Top fi ve countries from where the Case
f establi shed and Software’s and l aw database was accessed were; K enya
! strengthened licenses. 955,881 users (80.19%), USA 73,775 users
(6.19%), UK 22,751 users (1.91%), Uganda
17,725 users ( 1.49%) and Tanzania 15,082
users ( 1.27%).
( )
i) Laws of K enya database had 4 10,340

users w ho v iew ed a total of 2,357,020-
pages in the year ended June 2021. The
average length of a session was 2 minutes
^' 9 seconds.
i i) Top five countries from where the Laws
bf Kenya database was accessed were;
K eny a 385,246 users (93.11%), U SA 5,288
Lsers (1.28%), UK 2,853 users (0.69%),
South A frica 1,637 users (0.40%) and
Tanzania 1,237 users (0.30%).
i )Kenya Law blog had 129,836 users who

viewed a total of 226,471-pages in the year
ended June 2021. The average length of a
sessi on w as 1 m i n u te 13 sec o n d s.
ii)Top fi ve countries from where the

Kenya Law blog was accessed were;
Kenya 106,983 users (81.98%), France
5,027 user s (3.85%), T anzani a 3,735
users (2.86%), India 2,675 users (2.05%)
and USA 2,079 users ( 1.59%).
p)The rest of the Kenya Law website had
229,878 users who viewed a total ofj
1,396,873-pages in the year ended June
p021. The average length of a session was 1
i n u t e 2 0 se c o n d s .
[ii)Top fi ve countries from where the rest of

the Kenya Law website was accessed were;
K enya 199,529 users (85.66%), USA 5,922
Uers (2.54%), UK 2,770 users (1.19%),
China 2,239 users (0.96%) and India 1,726
u sers (0.74%).
Quarterly To carry out 4 4 Quarterly Preventative maintenance o n

of
m a i n t en an c e Quarterly Preventive all Kenya L aw equipment was u n der tak en
Computers, printers M aintenance at th e sch edu l ed ti m es.
and other ICT (including Parts,
hardware carried out upgrades, etc.)
^ xxvi j
I
E st ab l i sh 1. N o . of C ou n ci l T o tr ai n 1 1 C ou n ci l 1 1 C ou n ci l m em b er s tr ai n ed
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 m
an g o v e rn a n c e and corporate governance

d integrity l eadership. and leadership
m ech an i sm s
2. No. of Council ; To conduct 7 full 25 Council and Committee meetings were
an d C ou n ci l ' C ou n ci l meetings held.
Committee meetings and C ou n ci l 18
c o n v en ed Committee meetings
P er f o r m an A i m u al ev al u ati o n To carry out annual Council Evaluation training done

c emanagement of the Council and ev al u ati on o f th e
an d departmental PCs C ou n ci l an d >
K enya Law Performance Contract was
accountability carried out and departmental PCs
signed.
i n st i tu ti o n al i zed A n n u al report
4 Quarterly reports done and sent to the
Pr i n ted
Offi ce of theA ttorney General
Pi l l ar 3: To N u m b er of i) To undertake 28 Distributed 4 issues of the Bench
C or p or a! continuou promotional promotional Bulletin to K enya Law stakeholders
e Identity and sly p r o g r am s p r o g r am m e s across the 47 counties. T otal 5,200
B r an d enh an ce implemented to including L SK copies.
V isibility Corporate enh an ce b r an d C PD s & A nn u al
Identity and vi sibility Conference, Legal
Brand visibility A w ar en e ss 145 posts were uploaded on twitter and
125 Facebook, totaling 270. Kenya Law
Programmes, A SK
had a total of 5,400 new online f ollow ers
Show s, M oot Court
acquired in the peri od under review, with
Competitions,
R esear ch F ai r s an d 2,700 followers being on Facebook and
2700 on T w itter . A total of 19,000 f ans in
conferences, ii) To
m ai n t ai n a r ob u st Facebook and 45,000 on T w i tter .
so ci al m ed i a
p r esen c e .
Corporate N u m b er of C SR T o u n d er tak e 3 C SR N o C SR act i v i ti es d on e du e t o th e M O H

I
Soc ac ti v i t i es ac ti v i t i es (Tree and Public Service Regulations on

, ial Responsibility undertaken Planting, Social prevention of COV ID - 19.
e v en t s d o n e M arathon, D onati on
Drive)
( xxv ii
)
Aiuiual Report and Financial Statements for the year ended 30* June 202 1
7. C O R PO R A T E G O V E R N A N C E ST A T E M E N T
K
enya L aw recognizes the importance of corporate governance to the success of the organization. We
view governance not simply as a set of rules but the fr amework supporting core values which defi ne the
acceptable practices in the management of public institutions. It is an expression of the way we want to
conduct our selv es, w hi ch inf orm s our acti ons and decisions, defi nes and supports our culture as an
i n sti tu t i on .
The operations of K enya Law are conducted in accordance with the best 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 M wongozo code. The Council has also embraced the international principles and
best practices in corporate governance. The institution discharges its mandate based on strong corporate
governance principles and consistently applies high eth i c al stan d ar d s.
C o u n c i l C h ar t er
The Council has a Charter that guides its operations and facilitates effi cient decision making in dischargi ng i t s
duties and responsibilities. The Charter offers guidance on matters including but not limited to the following; T h e
separation of the roles, f unctions, responsibilities and powers of the Council and its individual members; P o w er s
delegated to the Council committees; M atters reserved for fi nal decision-making and approval by the full Council;
Policies and practices of the Council on matters of corporate governance, directors’ declarations and confl ict o f
interest, conduct of full Council and Council comm ittee meetings; and Nomination, appointment, induction, on
going training and performance evaluation of the f ull C oun ci l an d i t s com m i tt ees.
The governance framework, the corporate culture and human relationships that underpin all governance
frameworks, are operating as expected. The roles and fu nc ti o n s o f th e C h ai r m an an d th e E d i t or / C E O ar e d i sti n c t
and their respective responsibilities clearly defi ned w i th i n th e i n sti tu t i on .
C ou n ci l size, C om positi on an d app oint m ent s
The Council comprises of ten ( 10) Council members, nine (9) of whom are non-executive members of the
Council 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 period ended 30* June 2021, the terms of three board members came to an end and their appointing
authori tiesw ere duly notifi ed to tak e the necessary ac t i o n .
C o u n c i l C o m m i t t ee s
The Council has set up the f ollowing Committees, which meet at least quarterly under well-defi ned terms of
r ef er en ce :
i) T echnical Committee
i i) H um an Resources Com m i ttee
iii) Finance and General Purposes Committee

iv) A udit and Risk M anagement Committee
^ xxviii j
A summary of Council meetings and att endance is shown b el ow ;
Over all number of Council meetings: M ember s attendance f o r 2 0 2 0/2 0 2 1
The Council held seven (7) Council meetings and eighteen ( 18) committee meetings in the Financial Y ear
2 0 2 0/ 2 0 2 1 w i th o v er 9 5% at t en d an ce r ate.
F i n an c e i
&
Ful l T ech n i cal ^ H u m an A udi t
G en er al
B o ar d M em b er Po si ti o n B o ar d C om m itt ee R eso u rc C om m ii
Purposes
e s tee
Chairperson P
Eon . Ju sti ce M ar th a K o om e 0
1 0 0
;on. Justice David Maraga Chairperson 5 0 0 P 0
[on. Justice Philomena M wilu A g. Chairperson 1 0 0 0 P
Hon. Justice Paul Kihara /Wiember, Representing the

Alternate, Ms. Linda Murila Office of Attorney General 7 4 5 0 0
Co-opted M ember,
H o n . A i m e A m ad i Chief Registrar 2 0 0 [) P
ember. Representing
Pr o f K i ar i e M w au r a .e University of Nairobi 7 0 0 3 4
L aw Sch o o l
M ember,
iM s. Jennif er Gitiri Representing the Public 7 0 0 3 4
[Member,
M s. Janet K im eu Representing the Law Society of 7 4 5 3 3
k enya
Member,
M r . M i ch ael M u ch em i RepresentingtheLawSociety of7 0 0 3 4
K enya
|Mr. Mwenda Njoka / Altemate,Member,
Ms. Eva Kimeiywo Representing the Govemment7 4 4 3 3
p ri nter
Kr. HenryRotich/ Altemate,M

r . Jo n a W al a ember,
Representing the NationalP 0 5 3 3
T reasury
Mr . L ong ’et T erer Secretar y/ CEO 7 4 4 3 2
( x x ix
)
I nducti on and t r aining of Council and member per for mance

The National Council for Law Reporting (K enya Law), through the development and implementation of its Corporate
Governance Plan, undertakes the following activities t ow ar d s sk i l l s enh an cem en t an d sk i l l s d i v er si f i cat i on o f i t s
C o u n ci l M em b er s:
i) Council member induction - Newly appointed Council Members are inducted to the organization formally in
preparation of the discharge of their f unctions as members of the Council. The induction process included a r ev i ew o f
organizational documents (NCLR Act of 1994, Strategic Plan, Annual Reports, organizational policies and
procedures and the Council Charter). The induction process is f urther undertaken through training on the M w ongozo
Code of Conduct by the Institute of Certified Public Secr et ari es,
n) Council Training on Corporate Governance - Council members are regularly trained on Corporate Governance a s
facilitated by qualifi ed professionals,
ii) Council Technical Training - Council members undertake training on technical skills required in their role including
fi nancial management, human resources and administration, internal audit among others. The trainings are targeted t o
Council Committees who receive reports from various departm ents,
iv) Council A ppraisal - The Council ’s as required by the M wongozo Code of Conduct and as ascribed to within th e
C o u n ci l C h ar ter u n der t ak es an an n u al ev al u at i on .
In the year ending June 2021, 3 (three) Council M embers attended a Corporate Governance Training provided by t h e
Institute of Certifi ed Secretaries, 3 (three) Council M embers of the Audit Committee and 1 (one) M ember in th e
Finance & General Purposes committee attended Corporate Governance Trainings provided by the Institute of
I n t er n al A u di tor s an d I n st i tu t e o f C er ti fi ed Pu b l i c A ccountants of K enya respectively.
T h e C ou n ci l E v al u ati on f o r th e FY 2 0 19/ 2 02 0 w as u n d er tak en with the facilitation of the State Corporations Advisory
Com m ittee (SCA C) on 26th A ugust, 2020.
C o n f l i c t o f I n t er e st
A conf lict of interest may arise where a Council 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 or
employee’ s of ficial duties and responsibilities.
Conf lict may also ari se where a Council member or employee uses their of fi ce for personal gain.
A real confl ict of interest exists at the present time. An apparent conf lict of interest could be perceived by a
r easonable observ er to ex ist, w hether or not it is the case, and a potential conflict of interest could reasonably be
f or eseen t o ex i st i n th e f utu r e.
To prevent of Confl ict of Interest, Council members and Kenya Law employees are expected to maintain public
confi dence in the obj ectivity of their service by preventing and avoiding situations that could give the appearance o f a
confl i ct of interest or result in a potential or actual c o n fl i c t o f i n t er e st .
K enya Law Council members and employees are required to observe the M wongozo code of conduct and any specific
conduct requirements contained in the statutes governing ethical behaviour in their profession, where applicable.
It is not possible to foresee every situation that could give ri se to real , apparent or potential confl ict of interest,
how ev er , w here confl ict ari ses, the Council members or Kenya Law employees are required to excuse themselves, o r
anyone who works for them, fr om any decision-making that may create a conf lict of interest with their private
interests and record the same in the Kenya Law Confl ict of interest register. They are also required to observe secti on
3.1 of the M wongozo code in the disclosure and management of co n f l i ct o f in t er est .
^ XXX j
8. M A N A G E M E N T D I SC U S SI O N A N D A N A L Y SI S
Sect i o n A
O PE RA T I O N A L A N D F I N A N C I A L PE R F O RM A N C E
OP E R A TI ON A L P E R F ORM A N CE
Kenya Law ’s operational performance in the year ended June 2021 was exemplary; we continued to collect,
compile and disseminate public legal information through our web site (www.kenyalaw.org) in a timely manner.
Kenya L aw achieved very good results in the area of online reporting, collection and uploading and
dissemination of public legal information as well as printing of specialized publications.
Below is a brief narrative expounding on K enya Law’ s performance in the year ending 30* June 2021:
1) Printed 8 K enya Law Reports and Specialized Law Reports; 1998, 2016 V ol 1, 2016 Vol 2, 2017 V ol 2,
Employment and Labour Relations Court Vol 1, Environment and Land Court V ol 2, Family V ol 2 &
C om m er ci al V o l 1.
ii) Three Kenya Law Reports; 2015 Vol 2, 2018 V ol 1 & 2019 V ol 1 were at fi nal review while K enya Law Report
2017 Vol 1 had been completed and was ready for print.
iii) Publishing and printing of Kenya Law Reports; the use of lightweight coated paper on print publications has
increased the number of pages in a Kenya Law Report from 800 to 1,300 allowing for more cases to be featured
for any given year,
iv) Published and printed 3,500 copies of the Laws of Kenya volumes; ( 1,000 Devolution Laws 2020, 500 each o f
Family Laws, Employment and Labour Laws & Commercial Laws V 1, II& III).
v) Published and printed 1,500 copies of service issues (amendments). 500 copies each of the service issues f o r
Commercial L aws V olume, Land laws V olume and the Grey B o ok V o l um e,
vi) Published and printed 1,000 copies of the Arbitration digest,
vii) Published and printed 50 copies of the Uasin Gishu Devolution Laws Volume for the Uasin Gishu County
G o v er n m en t ,
viii) Published and printed 1,000 copies of the Kenya L aw R ev i ew Jou rn al ,
ix) Published and printed 4 issues of 1,500 copies each of the B ench B ul letins i .e. i ssues 49, 50, 5 1 & 5 2 .
x) Prepared and submitted for print to International Development Law Organization (IDLO) the Specialized Digest
on the Big 4 A ction Plan,
xi) Prepared and submitted for print to International Development Law Organization (IDLO) the Specialized Digest
on C o m m er ci al L aw s,
xii) Prepared and submitted for print to Offi ce of the Director of Public Prosecutions (ODPP) and International
Justice M ission (IJM ) the Specialized Digest on Police A ccountability,
xiii) Preparation of the A nti- Corruption Case Digest was on-going at fi nal review,
xiv) Prepared and transmitted 4 reports identifying seventeen ( 17) Law Reform issues from Case-L aw to the O f fi c e
of the A ttorney General & Department of Justice and the K enya Law Reform Commission.
XV) Identifi ed and reported to the Offi ce of the A ttorney General and Department of Justice a total of twenty-four
(24) statutes in need of legislative reform,
xvi) Prepared and sent out to 26,421 Kenya Law’s online subscribers, twenty (20) legislative updates on legi slation
that has been gazetted.
xvii) Prepared and transmitted 4 reports to the Judiciary on divergence in j udicial reasoning. One ( 1) case of
divergence in j udicial reasoning was identifi ed and reported in the year .
xviii) Prepared and transmitted 4 reports identifying 13 statutes with sections declared unconstitutional by
various j udicial decisions to the Offi ce of the Attorney General & Department of Justice and K enya Law Reform
C om m i ssi on o n th e l aw s th at h ad b een d ecl ar ed un con st i tu t i on al .
^ xxxi j
Annual Report and Financial Statements for the year ended 30"' June 202 1
xix) Tracked and reported 26 cases of international j urisprudence on emerging areas for purposes of comparative
analysis and research,
xx) Reviewed 17,526 cases during case selection meetings of which a total of 191 cases were selected for reporting,
xxi) Compiled and disseminated 45 weekly newsletters on Case law updates to our 26,42 1 online subscribers.
xxii) Collected, processed and disseminated on the Kenya law website (case law database) 100% of the
collected i .e. 17,018 j udicial decisions as compared to 20,963 decisions in the FY 2019/20, fr om the superior
courts of record (Supreme Court 69, Court of Appeal 1,196, High Court 10,156, Environment and Land Court
3,781, Employment and Labour Relations Court 1,816) and 915 j udicial decisions fr om the Tribunals in the y e ar
en d ed Ju n e 20 2 1.
xxiii) A total of 3,842 (84%) decisions were sent out to j udicial offi cers as part of the Case-back service.
xxiv) A total of 8,655 cause lists received fr om superior and subordinate court stations were uploaded online
in time during the reporting period.
xxv) Uploaded 22 Acts, 99 legal notices, 74 bills (National A ssembly 39, Senate35) and 169 pieces of county
legi slation.
xxvi) Collected, digitized and uploaded on the Kenya Law website 100% (2,287 documents) of all other
public legal information received i .e. Kenya Gazette Volumes, K enya gazette supplements. County legislation.
Copies of Parliamentary Hansard, Sessional Papers, Government policies and Commission reports etc.
xxvii) Updated online information portal on COV ID - 19 MOH regulations and emerging information,
published the Supreme Court of India decision on COV ID- 19, online cause lists, enhanced the K enya Law
M edical cover to cover COV ID 19 related compl ications, provided airtime /data for remote working, sanitizers
an d m ask s t o al l st af f i n th e o f fi ce.
xxviii) UNCTA D and K enya Law collaborated on the Non-Tarrif M easures transparency initiative. This
of Kenya identifi ed as containing 93 Non-Tarif f M easures.
r esu l ted i n th e i d en ti fi c at i on o f 4 7 ou t o f 5 04 L aw s
Kenya Law hosted a V alidation Workshop to disseminate these fi ndings to 21 stakeholders fr om 12 institutions.
xxix) K eny a L egisl at ion D at abase (K L D )

The Kenyan Legislation Database is an ICT system deployed to improve on ef fi ciency and real time updating
and revi sion of the Laws of Kenya. The system was 60% complete as at 30* June 2021. A total of 207
substantive A cts and 384 Legal Notices were migrated into the KL D system. A total of 147 A cts and 818 legal
notices were audited for quality upon migration into the KL D system.
The following milestones have been achieved to date;
a. User Friendly Editing Interface with M S-word processing functionality,
b. Captured K enya’s Legislative History,
c. A bi li ty to handle the unique f eatures of L egi slation sueh as com m encem ent dates, the structure of the
law through the use of inbuilt templates ensuring formatting is applied consistently and accurately,
d. A ccurate Point in T im e Functionality - ability to access a law at a certain point in time,
e. A utomation of Legi slative Reform issues,
f. Real Time publication of the Laws (48-hour window),
g. Speedy preparation of the Annual Supplement,
h. Ability to handle County Legi slation and Regional Legi slation, i .e. East A fn can Community Legislation
(Article 2(6) of the Constitution of K enya). Generation of the Index to the Laws of Kenya.
xxx) C ase L aw D at ab ase (C L D )

Kenya Law has identified the need to capture and manage rich, structured data and metadata for K enyan case
law. Kenya Law is implementing a new Case Law Database (CL D) to increase ef fi ciencies within the
organization and provide a much better user experience. The system has been designed to a 60% development
st at u s .
On system development, the following milestones have been achi eved to date;
^ xxxii j
a. Feasibility study has been done.
b. Development of a minimum viable product that has enough f eatu r es th at al l o w s u ser s to t est th e
system and validate the product development cycle.
c . Ability to produce the same document in different formats, (for web and print-pdf)
d. Different products can be produced within the system e.g. Newsletter, lists and digests, etc.
e. A llows for a M edium Neutral Citation (MNC). This is in line with international reporting standards
that ensure that all cases are uniquely identifi able.
f. High quality and consistent formatting e.g. automated paragraph numbering.
g- Allows for retrieval of information and analysis by use of Semantic tagging, e.g. emphasis, non-
English terms, dissenting opinions etc.
h. Hyperlinking of cases and statutes cited to aid in r esear ch an d r et ri ev al o f i n f or m ati on .
1. Security of the system, ability to track activity in the system.
J- Automated and prompt Case-back service.

k. Auto-generation of Reports of j udicial opinions for Judicial offi cers- M onthly Reports.
On Workf low Process M anagement, the following milestones have been achi ev ed to date;
a . Include all workf lows in the department, from collection t o fi n al r ev i ew .
b. Collapses some workf low processes collection, uploading and inventory which will improve
effi ciency, improve turnaround time.
c . One platform for both case law and cause list including a c au se l i st ar ch i v e.
xxxi) Collected, processed and uploaded on the Kenya Law website (Laws of the Kenya database) 100% of all
Acts, Bills, L egal notices. Amendment A cts and regulations r ecei v ed .
xxxii) A total of four hundred and seventy-two (472) statutes out of fi ve hundred and four (504) were revised
and updated, making a 93.5% revision status. Thirty-two (32) statutes were still in the process of revision.
xxxiii) A ll the three hundred and eighty-three (383) statutes forming part of the 24th Annual Supplement were
approved by the Offi ce of the A ttorney General & Department of Justice. Kenya Law is currently preparing fi nal
manuscripts of the approved Statutes with Chapter numbers f or fi n al su b m i ssi o n .
xxxiv) Uploaded to the Kenya Law website 100% of all of the supplements received within 48 hours of receipt;
National Legislation 22 Acts, 99 Legal Notices & 74 Bills (Nati onal A ssembly 39, Senate 35), County
legislation (A cts 69, Bills 93 & Regulations 7).
xxxv) K enya Law’s website had a 94% daily uptime and was secured by the most up to date security hardware
and software. See (Annex I & II below).
xxxvi) The Kenya Law online platform recorded increased access for public legal information as follows:
a . Case law database had 1,186,180 users who viewed a total of 10,366,277-pages in the year ended June
2021. The average length of a session was 6 minutes 13 sec on d s.
b . Top fi ve countries fi 'om where the Case law database was accessed were; K enya 955,881 users
(80.19%), USA 73,775 users (6.19%), UK 22,751 users ( 1.91%), Uganda 17,725 users ( 1.49%) and
Tanzania 15,082 users ( 1.27%).
c . Laws of K enya database had 410,340 users who viewed a total of 2,357,020-pages in the year ended
June 2021. The average length of a session was 2 minutes 4 9 sec on d s.
^ xxxiii j
d. Top fi ve countries from where the Laws of Kenya database was accessed were; Kenya 385,246 users
(93.11%), USA 5,288 usem (1.28%), UK 2,853 users (0.69%), South A fn ca 1,637 user s (0.40%) and
Tanzani a 1,237 users (0.30%).
Kenya Law blog had 129,836 users who viewed a total of 226,471-pages in the year ended June 2021. The
average length of a session was 1 minute 13 seconds.
e . Top fi ve countries from where the K enya L aw blog was accessed were; K enya 106,983 users (81.98%),
France 5,027 users (3.85%), T anzani a 3,735 users (2.86%), India 2,675 users (2.05%) and USA 2,079
users ( 1.59%) .
f. The rest of the K enya Law website had 229,878 users who viewed a total of 1,396,873-pages in the year
ended June 2021. The average length of a session was 1 m i nu t e 2 0 sec on d s.
g- Top fi ve countries fr om where the rest of the K enya Law website was accessed were; K enya 199,529
users (85.66%), USA 5,922 users (2.54%), UK 2,770 users ( 1.19%), China 2,239 users (0.96%) and
India 1,726 users (0.74%).
h. M o st v i ew ed d at a o n th e c ase l aw d atab ase w er e i n or der of prominence;
a) Petition 15 & 16 of 2015 (Consolidated) - Francis Karioko Muruatetu & another v Republic [20 17]
eK LR- Constitutionality of the M andatory Nature of the Death Sentence provided under section 204 of
th e Pen al C o d e,
b) Succession Causes 417 of 2005 & 1345 of 2014 - In re Estate of Julius M imano (Deceased) [2019]
eK L R .
c) Civil Case 221 of 2018 - Robert Mugo Wa K aranj a v Ecobank (Kenya) Limited & another [2019]
eK L R .
d) Civil Case 571 of 2015 - M amta Peeush M ahaj an [Suing on b eh al f o f th e estat e o f t h e l at e Peeu sh
Premlal M ahaj an] v Y ashwant Kumari M ahaj an [Sued personally an d as E x ecu tr i x o f th e est ate an d
benefi ciary of the estate of the late Krishan L ai Mahaj an] [20 17] eK L R .
e) Criminal Appeal 102 of 2016 - Eliud Waweru Wambui v Republic [2019] eK LR.
1. M o st v i ew ed d at a o n th e c ase l aw d atab ase w er e i n or d er of prominence;
■ The Constitution of Kenya, 2010,

■ Civil Procedure (Subsidiary Legislation),
■ Penal Code,
• Civil Procedure (Substantive Legislation),
■ Crim inal Procedure Code,
J- M ost viewed data on Kenya Law Blog were in order of prominence;
■ Highlights of The M arriage A ct, 2014.
■ Public Legal Information on Kenya’s Response to COV ID- 19
■ Electoral Process in Kenya
■ K amusi ya M aneno na M isemo ya K isheria
■ Grounds for Judici al Review in Kenya - An Introductory C om m en t to th e F ai r A dm i n i str ati v e
A cti on A ct, 20 15.
k. M ost viewed data on Rest of Kenya Law Website in order of prominence;
■ C au se l i st s
■ K enya Gazette, and
■ T r eat i es.
^ xxxiv j
F I N A N CI A L P E R F ORM A N CE
K enya Law ’s financial performance was good in the year ending 30* June 2021.Kenya Law made a surplus
and continued to maintain a healthy balance sheet position at the close of the year. The details of
K enya Law ’s financial performance are indicated below;
i) Total of Revenues earned by K enya Law reduced by 5.18% to K shs. 348.74 M illion in the period
ending 30* June, 2021 as compared to the Kshs. 367.87 Million earned in the period ending 30* June,
2020. This was a better performance in revenue earnings as compared to K shs. 339.27 M illion in the
period ending 30* June 2019 but a lower amount to the K shs. 369.88 M Ulion earned in the period
ending 30* June 2018
R evenue R eceiv ed i n M il l i on (K sh)

3 7 5 .0 0 36 9 .8 8
3 6 7 .8 0
3 70 .0 0
3 6 5 .0 0
3 6 0 .0 0
3 5 5 .0 0
3 4 8 .7 4
3 5 0 .0 0
3 4 5 .0 0
3 3 9 .2
3 4 0 .0 0
33 5 .0 0
3 30 .0 0
3 2 5 .0 0
32 0 .0 0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 19/ 2 02 0 2 0 2 0/ 2 0 2 1
ii) The percentage of expenditure in Personnel Emoluments as compared to Total Revenues earned
was 39%. Thi s means that 39% of all Kenya Law revenues were utilized in paying salaries,
wages and pension expenses as compared to 36% for the year ended to June 2020, and still
above the recommended 35%. The amount was equal to the 39% in the financial year 2018/2019
and higher than the 35% in the 2017/2018 fi nancial year. This does not imply that Kenya Law
Employee costs increased in the FY 2020/2021. The higher PE to Rev enues percentage w as
caused by the 5.18% decrease in grants received from G O K .
^ XXXV j
% P E t o T o t a l r ev en u e
4 0 .0 0
3 9 .0 0 3 9 .0 0
3 9 .0 0
3 8 .0 0
37 .0 0
3 6 .0 0
36 .0 0
3 5 .0 0
3 5 .0 0
34 .0 0
3 3 .0 0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 19/ 2 0 2 0 20 2 0 / 2 0 2 1
iii) The percentage of expenditure in Personnel Emoluments as compared to Total Expenditure

increased to 42.23% from 35% in the year ending 30* Ju n e 2 0 2 0 . T h i s i n d i c ates th at 4 2 .2 3 % o f
all K enya Law recurrent expenditures in the year ending 30* June, 2021 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 2018/2019 and slightly higher than the 40% in the FY
2017/2018. The higher PE to Total expenditure percentage was similarly caused by the 5.18%
decrease in grants received from GOK .
% PE to Tot al Expenditur e
4 5 .0 4 2 .0 4 2 .2 3
4 0 .0
4 0 .0
3 5 .0
3 5 .0
30 .0
2 5 .0
2 0 .0
15 .0
10 .0
5 .0
0 .0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 19/ 2 0 2 0 2 0 2 0/ 2 0 2 1
iv) K enya Law had a healthy Balance sheet in the year ending 30* June, 2021. Total A ssets
increased by 0.65% in the period ending 30* June, 2021 as compared to a reduction of 11.2% in
the year ending 30* June 2020. This was however a lower growth r at e in comparison to the
6 .3 % r ecor d ed i n t h e F Y 2 0 18/ 2 0 19 an d 19 % in th e FY 2 0 17/ 2 0 18 .
^ xxxvi j
A sset G r ow t h R at e
2 0 .0
16 .0
I
15 .0
10 .0
6 .0
5 .0
0 .6 5
0 .0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 2 0/ 2 02 1
- 5 .0
- 10 .0
- 1 1.2 0
- 15 .0
V) Total Liabilities reduced by 11.95% in the period ending 30* June, 2021 as compared to a 27%
growth recorded in the FY ending June 30, 2020. This was an indication of reduction in K enya
Law’s commitments and obligations to third parties. This was however still higher than the
growth rates of 1% in the years 2018/2019 and 2017/2018 respectively. Liabilities in the FY
2019/2020 had increased due to the higher number of r o l l ed ov er acti v i t i es i n I C T i n t er v en t i ons
and printing that were completed and paid off in the FY 2 0 2 0/ 2 02 1.
% R a t e o f L i a b i l i t i es
3 0 .0 0 2 7 .0 0
I
2 5 .0 0
2 0 .0 0
15 .0 0
10 .0 0
5 .0 0 1.0 0 1.0 0
0 .0 0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 19/ 2 0 2 0 20 21
- 5 .0 0
- 10 .0 0
- 15 .0 0 - 1 1.9 5
vi) The liquidity of Kenya Law was also healthy. The Current ratio as at 30* June, 2021 increased to 6.3:1 a s
compared to 5:1 as at 30* June 2020. This indicates that K enya Law had Kshs. 6.30 worth of A ssets available t o
pay Kshs. 1 worth of Liabilities as at 30* June, 2021. This was higher however lower as compared to 17:1 in th e
F Y 2 0 18/ 2 0 19 an d 24 : 1 i n th e FY 2 0 17/ 2 0 18 . T h e i n cr em en t i n F Y 2 0 2 0/ 2 02 1 r ati o w as du e t o ad di ti o n al
Current A ssets i .e. legal publications of acquired in the Financial year.
^ xxxvii j
T h e C u r r en t R a t i o
3 0 .0
2 5 .0
2 0 .0
15 .0
10 .0
6 .30
5 .0
0 .0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 19/ 2 0 2 0 20 2 0/ 202 1
vii) The Quick (Acid Test) ratio as at 30* June, 2021 reduced to 1.8:1 as compared to 2.0:1 as at 30* June
2020. This indieates that Kenya Law had K shs. 1.8 worth of Quick A ssets available to pay Kshs. 1 worth
of Liabilities as at 30* June, 2021 as compared to K sh s. 8 : 1 i n th e FY 2 0 18/ 2 0 19 an d K sh 10 : 1 i n th e F Y
2017/2018.This is a ratio that determines the liquidity ex cl u si v e o f th e cu r r en t asset i t em o f st o ck s i .e . i t i s
determinant on the quick and readily convertible assets. Even though there was an increase in stocks, this
did not have an impact on the Quick ratio hence it reduced in the year 2020/2021.
T he Q ui ck (A ci d Test ) r at i o
12 .0 0
10 .0 0 LOO
8 .0 0 8 .0 0
6 .0 0
4 .0 0
2 .0 0 1.80
0 .0 0
2 0 17/ 2 0 18 2 0 18/ 2 0 19 2 0 19/ 2 0 2 0 2 0 2 0/ 20 2 1
^ xxxviii j
vi ii) Compar ison of the Sour ces of Revenues for the F Y 2 0 2 0/ 2 0 2 1 a n d F Y 2 0 19/ 2 0 2 0
K enya Law received 96% of its revenues fr om the Government grants on both years. This shows that
K enya Law is still highly dependent on Government of K enya support in fi nancing of its operations.
K enya Law received Kshs.354.3 M illion and Kshs.336.54 M i l l i on i n t h e F Y s 20 19/ 2 0 2 0 an d 2 02 0/ 2 0 2 1
respectively from the GOK .
i x) Compar ison of Expenditur e items for the FY 2020/2021 a n d F Y 2 0 19/ 2 0 20
J xxxix j
National Counci l for Law Reporting
There use of goods and services was higher in FY 2019/2020 because of a one-off expenditure of K shs. 40
Million in ICT interventions on supplementary budget I estimates. K enya Law also spent more on printing o f 8
volumes of backlog Kenya Law Reports and 3,500 copies of the Laws of K enya print volumes in FY 2019/2020.
Employee costs increased marginally due to the annual growth in salaries. Remuneration to Council members a l so
grew due to the introduction of Council evaluation retreats. Depreciation remained more or less unchanged.
Growth and Strategies
I ) A cq ui sit ion of I C T sy st em s f or legal p ubl ish ing
a) K enya L aw Database.
This is an ICT system that allows for a higher ef ficiency in real time publication of the laws on the online portal .
The Kenyan L egislation Database will have thef ollowing web site en abled fu nct i on al iti es;
i) Ability to enrich the online platform and still preserves the legi slative tradition of Print publications.
ii) A utomatic comparison between amended versions to highlight d i f f er en ces.
m) Hyperlinking functionality.
iv) Ability to have associated documents attached to the particular instrument of law
v) Scalability of the system to enable partnership across sectors (e.g.) Non-Tarif f Measures Proj ect.
vi) Ability to scale up to a premium service.
vii) Clarity in communication of legislative history, i.e. addresses the ‘ legalese’ challenge in terms of
language used in presentation of the law online. A vailability of tools to help in understanding and navigation.
viii) Supports the generation of charts to aid research and convey information quickly.
b) C ase L aw D at ab ase (C L D )
The Case Law Database (CLD) will increase efficienci es within the organization and enable the capturing, structuring,
researching, analyzing and publishing of case law and its deriv ative products.
The Case L aw Database will have thef ollowing functionalities;
i) Ability to aggregate Case Law/Law Reports according t o th em ati c ar eas
ii) Standardization of online and print content- online content (fr ont end) will look and feel similar
to the print publications.
iii) Draft volumes can be produced at any time in the course of the year.
iv) Ability to relate cases based on the data captured. (Rulings, orders, j udgments, appeals).
V) Improved effi ciency signifi cantly reduces the time needed to m anage case law and produce
publications. Reduction in the time taken to review publications. (No back and forth with
publishing).
vi ) Automated generation of Law Reform Issues.
vi i) Improved Workflow Process M anagement that has enabled the tracking of life cycle of case law
workf low; availing of escalation notes based on Key Perf ormance Indicators; and tracking of
changes.
II) L a w R ev i si o n
Revision of County Legislation in line with Offi ce of the County A ttorneys A ct No. 14 of 2020 is an
area of collaboration with the County Governments.
Il l ) N ew H u m a n R e so u r c e I n st r u m en t s
Kenya Law has developed new Human Resource Instruments that have now been approved by the State
Corporations A dvisory Committee. The new instruments provide for a robust Human Resource
est ab l i shm ent o f 2 7 5 o f fi cer s th at w i l l b e m or e i n tune with the new institutional requirements and be
cr i t i cal to d el i v er on o u r m an d at e.
( xl
)
Opp ortun iti es
a) Updated I CT systems for L egal Publishing

There is opportunity to upscale K enya L aw ICT systems to enrich the user experience through leveraging on
partnerships in the generation and dissemination of Public Legal Information through j oint researches, trainings,
memoranda of understanding.
b) I mpr ovement of Revenue Collections
With the two systems KL D & CLD, K enya Law will be able to identify value added services and premium
co n ten t th at can b e accessed at a f ee .
c) I n cr eased di gitizati on
The digitization in the j udiciary will enable K enya L aw t o recei v e Ju d i c i al d eci si o n s i n r eal ti m e as an d w h en
delivered. This also provides an opportunity to integrate an d l i nk th e c asel aw d at ab ase w i th th e c ase
management in the j udiciary for effi cient submi ssions of j udicial decisions and cause lists.
d) Enhanced L egal Fr amewor k
Kenya Law is in the process of reviewing its founding law (National Council for L aw Reporting A ct, A ct No. 11 of
1994) with the obj ective of providing an enhanced legal framework for the operations of the organization
e) L egi sl ati ve an d Poli cy r efor m

K enya Law has identifi ed, developed and submitted 2 memorandums, 2 developed policy positions, sought
exemptions, 5 reviewed and developed institutional policies that have an impact on institutional mandate.
Ch all eng es
i) I nsuff icient budget ary alloeations have limited Kenya Law’s ability to deliver on its mandate as per the
strategic plan. The current funding consi sts 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
f unding.
ii) I nsufficient H uman Resourees: K enya Law is operating at 2 2 % o f i t s st af f est ab l i shm en t w h i ch h as

primarily been caused by the limited budgetary allocations. Out of a staf f establishment of 329, Kenya L aw
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 the Judiciary in the
last 10 years. There has been a 200% increment in the number of j udges from 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 h as
been a 342% increase in the number of j udicial decisions collected from the year 2010 to date while the
number of Law Reporters has increased by only 36% from 7 to 11 of fi cers in the sam e peri od. K eny a L aw
requires additional funding to recruit 20 additional law reporters and 20 legal researchers to cope with th e
increased number of j udicial decisions delivered daily. There has also been growth in the volume of
legi slation received at K enya Law. In addition to national legislation, county legislation is now received and
uploaded in the K enya Law website. A total of 2,346 pieces of County Legislation from the 47 counties
have been collected and uploaded and awaiting revision. This work is done by a team of 12 offi cers, 5 of
whom are lawyers. K enya Law requires additional funding to recruit 20 additional law reporters and 40
legal researchers to cope with the increased number of j udicial deci sions delivered daily and especially th e
validation of legacy content (about 200,000 legacy cases) for the CLD & KL D systems. M ore training is
also required on the new systems.
iii) Kenya Law has not been able to continuously upgr ade and improve its ICT infrastr ucture to the required
standards. K enya Law relies heavily on current ICT systems to ensure the proper processing, storage and
( x li
)
dissemination of legal information. It currently holds 55 TB worth of public legal information. The inability
to upgrade and improve hardware and software systems has a negative impact on its core mandate - the
provision of and access to public legal information in terms of enhancing data integrity and safety to th e
most optimum levels. The challenges included;
■ Highly specialized systems that require specialized training which could not be carri ed out due to the
i n su f f i c i en t f un d s.
■ Obsolescence of computer hardware and technology. H ar dw ar e r el at ed i ssu es h av e l ed to b r eak d ow n o f
machines. Soft ware challenges e.g. few A dobe Pro applications on M achines 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 LOK database.
■ Intermittent internet leading to the need to increase Internet bandwidth requirements, with limited
fi nancing.
■ Judicial decisions and other public legal information published on the K enya law website contain
personal information not exempt fr om the data protection A ct therefore exposes the organization to the
ri sk of litigation.
iv) Low numbers (3,945 reduced count) of decisions fr om the Courts were occasioned by COV ID- 19. Other
challenges included receipt of j udicial decisions in incompatible formats; unavailability of hard copies o f
legi slative supplements and collection of other public legal information fr om government printer and other
state agencies.
i) A total of 636 (16%) decisions were not case backed due to missing case history statements within j udicial
d e c i si o n s .
ii) K enya Law works with various players in the j ustice and legal sector to collect process and di sseminate
public legal information and as such some of these processes are outside the control of the organization e .g .
sending of the rulings and j udgments, cause lists, approval of the Annual Supplement and the reluctance by
certain actors to release public information that is regarded as classifi ed. Any del ay by any one of the
actor s involved in the production of public legal information will negatively affect its ability to meet its
mandate of providing access to public legal information.
Compli ance with st atutory r equir ements

K enya Law published j udicial decisions received fr om the superior courts of record online and published the K enya
Law Reports in compliance with the National Council f or L aw Reporting A ct (N o. 11 of 1994). K enya L aw al so
updated all the Laws of Kenya ensuring compliance with the Revision of Laws Act (CA P 1).
K enya Law adhered to the Legal and regulatory fr ameworks issued by the Government of K enya to ensure
compliance with the statutory requirements under the Constitution, the Public Finance M anagement A ct 2012 an d
Public Procurement and Disposal of A ssets A ct 2015 and the Employment A ct No. 11 of 2007.
In addition, K enya Law endeavored to fulfi ll its corporate governance obligations with the guidance of the
M w ongozo code.
K ey pr oj ects and investment decisions K enya L aw is p l annin g / im p lem en t in g

K enya Law has procured an ICT system for processing, storage and dissemination of Public legal information (both
Case Law and Laws of K enya). The acquisition and implementation of these systems has been phased out
commencing in the fi nancial year 2019/2020. They are both on-going implementation.
( x lii
)
M aj or ri sks facing K enya L aw
F i n a n c i a l r i sk
Kenya Law requires additional funds to ensure that it can f ully discharge its mandate. The organizational approved
budget is half of the ideal budget.
Further, K enya Law’s Human Resource expenditure constituted 42.23% (compared to the recommended level of
35%) of the total budget. This has deprived K enya Law o f ad d i ti on al fu n d s t o d el i v er o n i t s co r e m an d at e an d o t h er
cr i t i cal ac ti v i ti es. T h e l i m i t ed fi n an c i al r esou r ces have meant that K enya Law has not fully discharged al l i t s
activities as envisaged in the Strategic Plan 2018-2022 due to constant reorganization of activities to fi t w i th i n th e
available resource ceilings.
Oper ati onal r isk

K enya Law is operating at 22% of its staff compliment (72 staff compared to a staff establishment of 329) and th i s
has negatively impacted on its ability to discharge its mandate in a timely manner as staf f have to multitask an d
work long hours. The turnaround time for production of time bound publications has therefore increased an d th er e i s
a rolling backlog of publications for print. The timely preparation and dissemination of public legal information
through the website has also been negatively af fected.
K enya Law collects revenue through the sale of its publications. The collection of debts from debtors o f th e
organization has posed a challenge especially in relation to public sector agencies that may not prioritize payment o f
their obligations to Kenya Law for products already sold to them. There is a ri sk that the debts from public
institutions, which are more than 3 years old, may not be paid thus negatively af fecting the operations o f th e
organization.
M at er i al ar r ear s i n st atut or y/fi n anci al obli gati on s
Kenya Law had no material arrears in statutory/ fi nancial obligations. There was a total of Kshs. 9,250,339 due a s
payroll deductions for PAY E, HELB, NSSF, NHIF, Sacco deductions. Insurances deductions, mortgage, staf f
pension, welfare obligations and withholding VA T payments f or the m onth ended 30* June 202 1.
Financi al pr obity and ser ious gover nance issues
The Council is responsible for the policy framework in relation to the institution’s risk management and i n t er n al
controls. The Finance and General Purposes Committee of the Council is responsible for the policy framework t o
ensure proper fi nancial planning and execution of the fi nancial management function while the Audit & Risk
M anagement Committee of the Council regularly reviews the ef fectiveness of the internal controls and provi des
assurance on the implementation of fi nancial plans by regular reporting to the full Council .
The Internal A udit and Risk Department implements Kenya Law ’s risk management fr amework in all business
processes and reports regularly to the Editor and the Audit & Ri sk M anagement Committee.
In addition, the Of fi ce of the A uditor General perf orms systems audits to independently review the ef fectiveness o f
the institutional risk management fr amework. It also does fi nancial audits at the end of the fi nancial period to provide
assurance on the credibility of the annual fi nancial s t a t e m e n t s .
There were no serious governance issues in the Council , any Council member, the top management in relation to
conf lict of interest, fi nancial impropriety or Council composition in the execution of its f unctions.
( x liii
)
9. E N V I R O N M E N T A L A N D SU ST A I N A B I L I T Y R E PO R T I N G
Sust ainabil ity st r ategy and prof ile
Kenya Law has had many positive developments in this financial year. We operate in a dynamic, resource scarce
environment inf luenced by a host of socio-economic, legal and political factors that impinge on our operations an d
impact the realization of our obj ectives. The achievement of our obj ectives largely depends on how well we have
leveraged internal strengths to exploit external opportunities as well as how well we have managed internal
weaknesses to avoid crystallization of external threats.
We have aligned our programmes and activities to the overall national development agenda espoused in the so ci o
economic development blueprints, we have enhanced the synergy amongst members of staf f and between departments
f or th e ov er al l su c cess o f th e i n st i tu ti on . W e h av e enhanced teamwork, learning, innovation and creativity t o f aci l i t ate
effective inter and intradepartmental co-ordination, exposure to industry trends, as well as acceptance an d ef f ec ti v e
management of positive change.
A ll activities within the organization incorporate international best practices in an ef fort to protect the ecosystem in
which K enya Law exists, providing us with opportunities to achieve a competitive advantage and market
differentiation in our products and services. Further Kenya Law has a new Quality M anagement System based o n I S O
9001:2015 and is I SO certified. Kenya Law continually strives to achieve the highest standards of quality an d to
continually improve its eff ectiveness in order to ensure sustainability. Our established quality obj ectives and policies
ar e al so r ev i ew ed o n an an n u al b asi s.
i. Envir onmental per for mance
Kenya Law does not have an environmental policy but rather borrows largely from the Government of Kenya policy
on protecting the environment and increasing the forest cover by 10% in the medium term. To supplement
Government ef forts in this area, Kenya Law encourages its employees to print back to back. K enya Law has al so
changed its strategy from printing of hard copy publications to soft copy online publications in order to reduce o n
paper printing. Kenya Law also participates in tree planting exercises. Kenya Law has signed an M OU with the Kenya
Forest Service (KFS) to support in the efforts to reclaim forest cover to the tune of Kshs 266,552. K enya Law al so
participated in a tree planting exercise organized by the offi ce of the Attorney General in Ngong Forest as i t s
contribution to the larger Government of Kenya strategy towards increasing Kenya’s forest cover to 10% by 2022.
ii. Employee welf ar e
K enya Law has put in place policies and procedures guiding the appointment of employees within the organization.
There is an elaborate guideline on the recruitment process of employees from the initial stages of placing
advertisement to fi lling in the vacant positions. Kenya Law is an equal opportimity employer; it takes a consistent an d
standard approach in the recruitment and selection of employees. Therefore, the recruitment process is v o i d o f
discrimination on the basis of gender, HIV status, race, ethnicity marital status and/or physical disability. T h i s i s
provided in the Kenya Law Human Resources Policies and Procedures M anual , 20 16.
Employee skills and competences are enhanced in the workplace through Training and development initiatives w h i ch
are competency based geared towards capacity building and meeting the needs of the organization. Training an d
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 identify the competency gaps existing with the organization
with an aim of addressing the skills gap through training and development programs.
( x l iv
)
Kenya Law has put in performance management measurement mechanisms through the use of a comprehensive
Perf ormance Management Appraisal System that guides the evaluation and monitoring of employee performance. T h e
process helps in identifying performance problems and solving them. The process involves setting performance
targets and reviewing them over a period of time. The outcomes of performance management inform staf f training an d
development, career progression, succession management, promotions, performance incentives and performance
improvement strategies.
K enya Law recognizes that the safety of employees, stakeholders and property at work is critical . A ll employees must
take responsibility for ensuring that safe working procedures are adhered to. It is a legal requirement for organizations
to have in place a health and Safety committee. The organizational safety and health committee members ar e
champions for a healthy and safe workplace. Information on health and Safety to prevent possible health and safety
ri sks is provided to employees through sensitization initiatives to ensure a safe work environment. Appropriate
insurances are also put in place to cushion against health and safety risks.
iii. M ar ket place pr actices
In pursuit of its mandate K enya Law always considers various policy documents including the Constitution o f
Kenya, the M ontreal Declaration on Free A ccess to Law, the Big Four Agenda, the Kenya V ision 2030, the
Sustaining Judiciary Transformation Framework of 2017-2021 and the Of fice of the A ttorney General and
Department of Justice Strategi c Plan. These documents act as a beacon for the organization in the day to day
execution of its mandate and the officers discharging th e r el ev an t d u t i es i n v ar i ou s ar eas.
Outside of the fact that Kenya Law is the institution mandated by law to publish law reports and update the l aw s of
K enya, the organization strives to ensure responsible competition practices whenever it issues tenders in i t s b i d to
enhance access to j ustice. The institution has implemented corruption prevention strategies and a risk mitigation plan
to address risks and loopholes in its legal and policy environment. Regulations, processes, and procedures guiding
the core mandate of the organization are in place and all identified risks have a mitigation plan.
Kenya Law has also ensured in its supply chain to follow the laid down procurement laws when issuing tenders an d
dealing with suppliers. All owed and documented invoices raised by suppliers are paid on time and all contracts
honored in full . A schedule of all running contracts is kept and updated monthly and where one is about to lapse, the
same is communicated in advance to the relevant personnel to effect a seamless transition where necessary. A ll
transactions are documented in the necessary manner and availed for inspection by the relevant authority as an d
when requested.
K enya Law has endeavored to maintain ethical marketing practices in all its engagements with the media. The
organization not only markets its goods and services by focusing on how our products benefi t customers, b u t al so h ow
they benefi t the Republi c of K eny a as a w hol e. Our aim i s to buil d strong relati onships w i th our consum ers thr ough a
set of shared values. These are outlined in our Strategic Plan 2018-2020 as integrity, professionalism, transparency
and accountability, innovation, reliability and citizen f o cu s.
( x lv
)
National Council for Law Reporting *
Towards this end, Kenya Law has also endeavored to safeguard consumer rights and interests in all products an d ser v i ces
issued. A ll online publications are universally accessible to all consumers and can be consmned in any way needed, b oth
online and in hard copy. Print products are sold at a base price aimed at offsetting the cost of production only. In addition,
K enya law subscribes to the “ Free A ccess to Law” movement and therefore does not make profit from the sale of i t s
publications.
iv) C or por at e Soci al R espon sibili ty acti vit ies
T r ee Pl anti ng at th e N gong F or est, N ai r ob i

The National Council for Law Reporting (K enya Law) en t er ed i n t o a f r am ew or k f or c o l l ab or at i on w i th th e K eny a Forest
Services in reforestation of 1.0 Ha at the Ngong Road F or est t ow ar d s th e ach i ev em en t o f 10 % n ati o n co v er i n l i n e w i th th e
Presidential directive and “National Strategy for achieving and maintaining over 10% Tree Cover by 2022. The Proj ect i s
j ointly implemented by the M inistry of Environment and Forestry (M EF), K enya Forest Service (KFS), K enya F o r e st
Research Institute (KEFRI) and K enya Water Towers A gency (KWTA ). To contribute towards the achievement of this
obj ective, the K enya Law Team led by the CEO/Editor, M r. Long’et Terer planted 1,000 indigenous seedlings at the Ngong
Forest, N airobi .
%■
[ x iv i
)
10 R E PO R T O F C O U N C I L M E M B ER S
The Council M embers submit their report together with the audited financial statements for the year ended Ju n e
30, 202 1 w hich show the state of af fairs of the N ational Council for L aw Reporting.
Pr incipal activities
The principal activities of the National Council for Law Reporting are:
i) To publish the official reports of the j udicial opinions of the superior courts of Kenya. Kenya Law i s th e
designated publisher of the Kenya L aw Reports, which are the off icial law reports of the Republic of K enya,
ii) To revise, consolidate and publish the Laws of K enya, through Legal Notice No. 29 of 2009, through
which the Attorney General has delegated to the Council the powers of law revision conferred by Sections 7
an d S o f th e R ev i si on of 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
Hansards, the K enya Gazette, and the Daily Cause List from various courts. Legal Notices and other
publications.
R e su l t s
The results of the National Council for Law reporting for the year ended June 30, 2021 are set out on pages 1 to
6.
C o u n c i l M e m b er s
The members of the Council who served during the reporting period are shown on pages v i i i - x i i above
in accordance with the NCLR A ct No. 11 of 1994. During the year, the Council Chairperson, Hon. Justice
David M araga retired in the month of January 2021 and Hon. Justice M artha K oome appointed with effect
from the month of M ay 2021.
A u d itor s
The Auditor General is responsible for the statutory audit of the National Council for Law Reporting in a c c o r d an c e
w i th th e Pub l i c A u d i t A ct 20 15 .
By Order of the Council
s. E d n a M u t h a u r a D a t e . . . 3 1 . 1 2 .2 0 2 1
C o u n ci l Sec r et ar y
( x lv ii
)
National Council for Law Reporting *
1 1. S T A T E M E N T O F D I R E C T O R S ’ R E S P O N S I B I L I T I E S
Section 81 of the Public Finance M anagement A ct, 2012 and National Council for Law Reporting A ct No.l 1 of
1994 require the Directors to prepare fi nancial statements in respect of the Council , which give a true and fan-
v i ew o f th e st at e o f af f ai r s o f th e C o u n c i l at th e end of the fi nancial year/period and the operating r esu l t s o f th e
Council for that year/period. The Directors are also required to ensure that the National Council for L aw
Reporting keeps proper accounting records which disclose with reasonable accuracy the fi nancial position of t h e
Council . The Directors are also responsible for safeguarding th e asset s o f th e N ati on al C oi m ci l f or L aw
Reporting.
T hi s r esp on si bili ty i ncl udes:

i)Maintaining adequate fi nancial management arrangements and ensuring that these continue to be effective
throughout the reporting period; ii) M aintaining proper accounting records, which disclose with reasonable
accuracy at any time the fi nancial position of K enya Law; iii) Designing, implementing and maintaining internal
controls relevant to the preparation and fair presentation of the fi nancial statements, and ensuring that they a r e
free fr om m ateri al misstatements, whether due to error or fraud; iv) Safeguarding Kenya Law ’s assets; v)
Selecting and applying appropriate accounting policies; and vi) making accounting estimates that are reasonable
i n th e ci r cu m stan c es.
The Council members accept responsibility for Kenya L aw ’s fi nancial statements, w hi ch have been prepared
using appropriate accounting policies supported by reasonable and prudent j udgements and estimates, in
conformity with International Public Sector Accounting Standards (IPSA S), and in the manner required by the
PFM A ct and the State Corporations A ct.
The Council members are of the opinion that the Kenya Law ’s fi nancial statements gave a true and fair view o f
the state of Kenya Law’s transactions during the fi nancial year ended June 30, 202 1, and of the its fi nancial
position as at that date. The members f urther confi rm the completeness of the accounting records maintained f or
K enya Law, which have been relied upon in the preparation of its fi nancial statements as well as the adequacy o f
the systems of internal fi nancial control .
Nothing has come to the attention of the Council members to indicate that K enya Law will not remain a going
co n cer n f or at l east th e n ex t tw el v e m on th s fi -om th e d ate o f th i s st at em en t .
A pproval of the fi nancial statements
T h e fi n an ci al st atem en ts f or N ati on al C ou n ci l f or L aw Reporting were approved by the Council on 14* October

202 1 and si gned on its behalf by :
C h ai r p er son M em b er Secr et ar y
( x lv ii i
)
12. REPORT OF T HE I NDEPENDENT AUDI T ORS ON T HE NA T I ONAL CO UNCIL FO R LAW

R E PO R T I N G
( x l ix
)
13 . 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 F O R T H E Y E A R EN D E D 30^” J UN E 2021
N o t es 20 20- 202 1 2 0 19 - 2 0 2 0
K sh s K sh s
R ev en ue f r om n on-exch ange t r an sact ion s
Transfers fr om Government of K enya 6 336,540,366 354,300,000

Tr an sf er s fr om D o n or s- D ef err ed i n c om e r eal i zed 23 5,456,08 1 5,007,9951
T o t al 34 1,996,447 359,307,995
i
jRevenue from exchange tr ansactions
Rendering of Services (Other Income) 7 1,299,500 2,500,000
Sale of goods 8 5,444,899 6,004,400

T ot al R even ue 348,740,846 367,812,395
Expenses
Use of goods and services 9 164,034,628 224 ,608,54 1
Employee costs 10 136,50 1,308 133,825,057

[Remuneration of Council members
I
11 6,457,655 4,095,868
Depreciation and amortization expense 12 10,93 1,590 10,34 1,426
Repairs and maintenance 13 4,545,160 4 ,889, 118
g rants and subsidies 14 545,102 106,000
Tot al exp en ses 323,0 15,443 377,866,0 10
Surplus before tax 25,725,403 (10,053,615)
Tax ati on
Sur plus/(defi cit) for the per iod/year 25,725,403 ( 10,053,615)
The notes set out on pages 7-33 form an integral part o f th ese F i n an c i al St at em ent s.
The Financi al Statem ents set out on pages 1-6 w ere signed on behalf of the Council M embers by:
Editor /C.E.O (A g) H ead o f F i n an ce Chair per son of the Council

M s. Janet M unywoki M r . P a sc al O t h i en o H on . J u st i ce M ar th a K . K oom e
I C P A K M . N o :73 2 6
D a t e . . . 3 1 . 1 2 .2 0 2 1 D a t e.. .. 3 1 . 1 2 .2 0 2 1
{ ^ )
14. ST A T E M EN T O F F I N A N C I A L PO SI T I O N A S A T 30™ J U N E 202 1
N o t es 2020- 202 1 2 0 19 - 2 0 2 0
K sh s K sh s
A sset s
C u r r en t A sset s
Cash and cash equivalents 15 62,9 19,4 17 88,653,475

Cmr ent portion of receivables from exchange transactions 16 14,984 ,69 1 24,542,605
Receivables fr om non-exchange transactions 17(a) 16,973,204 9,699,704
I n v en t or i es 18 242,655,325 222, 113,455

T o t a l C u r r en t A sset s 337,532,636 345,009,239
N o n - C u r r en t A sset s
Property, plant and equipment 19 57,629,302 52,373,542

Intangible assets 20 1,928,2 19 2,367,346
L ong term receivables from non-exchange transactions 17(b) 3,780,255 3,780,255
[Total Non- Current Assets 63,337,776 58,52 1,143
T o t a l A sset s 400,870,4 13 403,530,382
L i a b il i t i es
C u r r en t L i a b i l i t i e s
Trade and other payables 21 52,470,959 76,836,786

D ef er red i n com e 23 155,146,6 17 160,602,698
Employee benefit obligation 24 1,436,536
T o t a l C u r r en t L i a b i l i t i es 209,054,112 237,439,484
L
T ot a l L i a b il i t i es 209,054,112 237,439,484
N et a sset s
A ccumulated surplus 168,25 1,025 142,525,622

Capital Fund 23,565,276 23,565,276
T o t al N et A sset s 191,8 16,301 166,090,898
T o t al N et A sset s an d L i ab i l i t i es 400,870,413 403,530,382'
The Financial Statements set out on pages 7-33 were signed on behalf of the Council M embers by:
E d it or /C .E .O (A g) H ea d o f F i n a n c e Chair per son of the Council

M s. J anet M uny wok i M r . P a sc a l O t h i en o H o n . J u st i c e M a r t h a K . K o o m e
I C P A K M . N o :73 2 6
g avfffi «
D at e . 3 1 . 1 2 .2 0 2 1 D at e . . .3 1 .1 2 .2 0 2 1 D at e .. .. 3 1 . 1 2 .2 0 2 1
( ^ )
Annual Report and Financial Statements for the year ended 30'*’ June 202 1
15 . ST A T E M E N T O F C H A N G E S I N N E T A SSE T S F O R T H E Y E A R EN D E D 30™ J U N E 2021
N o t es
O r d i nar y F ai r v alu e Proposed Capit al/
sh ar e R ev al u at i adj ust m e R et ai ned d ivi dend D evelopm ent
D et ai l s
cap it al on r eser ve n t r eser ve ea r n i n g s s G r a n t s/ F u n d T otal
As at July 1®*,
142,525,622 23,565,276 166,090,898
20 2 0
I ssu ed n ew
papital
A s at June 30*" ,
142,525,622 23,565,276 166,090,898
2020
A s at July 1®* ,
142,525,622 23,565,276 166,090,898
2 020
Surplus/ defi cit
^or theyear 25,725,403 25,725,403
A s at June 30*" ,
168,251,025 23,565,276 191,816,301
202 1
( ®)
16. ST A T E M E N T O F C A SH F L O W S F O R T H E Y E A R E N D E D 30™ J U N E 2 0 2 1
2 0 20 - 20 2 1 2 0 19 - 2 0 2 0
N o t es K sh s K sh s
Cash fl ows fr om oper ating activit ies N ot e Cur r ent year P r i o r Y ear
Surplus / (Deficit) before Tax 25,725,403 ( 10,053,614)

T ax at i o n
Surplus / (Deficit) for the period 25,725,403 ( 10,053,6 14)
Non - cash A dj ustments

Depreciation and Amortization 12 10,93 1,590 10,34 1,426
C ash fl ow s f r om inv esti ng act ivit ies
Purchase of property, plant, equipment and intangible a s s e t s 19 ( 15,748,223) (35,000)
( 15,748,223) (35,000)
Net cash fl ows used in investing activi ties
Cash fl ows fr om wor ki ng Capital changes
(Decrease)/increase in Receivables fr om exchange
9,557,9 14 36 1,028
tr an sact i o n s 16
(Decrease)/increase in Receivables fr om non-exchange
t r an sact i on s 17
(7,273,500) (9,057,879)
(Decrease)/increase in trade and other payables from (24,365,827) 56, 157,094

exchange transactions 21
(Decrease)/increase in trade and other payables Employee

1,436,536 ( 1,283,735)
benefit obligation 24
(Decrease)/increase in Inventories 18 (20,54 1,870) (25,008,833)
(Decrease)/increase in Deferred income 23 (5,456,08 1); (5,007,996)
Net cash fl ows used in investing activities (46,642,828) 16,124,679
Cash fl ows fr om financing activities

Net cash fl ows used in fi nancing activities
Net increase/(decrease) in cash and cash equivalents (25,734,058) 16,4 12,49 1
Cash and cash equivalents at beginning of the quarter 88,653,475 72,240,984
Cash and cash equivalents at end of the quar ter 62,919,4 17 88,653,475
The Financial Statements set out on pages 7-33 are signed on behalf of the Board of Directors by:
E d it or /C .E .O (A g) H ea d o f F in a n c e Chair per son of the Council

M s. Janet M unywoki M r . P a sc a l O t h i e n o H o n . C h i e f J u st i c e M a r t h a K . K o o m e
I C PA K M . N o:.7326
I
D at e . . .3 1 . 1 2 .2 0 2 1 D at e . .. 3 1 . 1 2 .2 0 2 1
( ^ )
A nnual Report and Financial Statements for the year ended 30"' June 202 1
17 . ST A T E M E N T O F C O M P A R I SO N O F B U D G E T A N D A C T U A L A M O U N T S FO R T H E Y EA R EN D E D 30^” J U N E 2021
% of
Actual on comparablePcrformancc u t i l i sa t i
O r iginal b udget A d j ust m ents F inal b udget b asis d if fer en ce o n
K sh s K sh s K sh s K sh s K sh s
A b C=(a+b ) D e= (c-d) F = d/c
R ev e n u e
Transfers fr om other governments 336,540,366 336,540,366 0 1

32 1,540,366 15,000,000
en t i t i es
Sale of goods 0 10,000,000 10,000,000 5,444,899 4,555, 10 1 0 .5 4
Rendering of services 0 0 0 1,299,500 ( 1,299,500)

D ef err ed I nco m e 0 0 0 5,456,08 1 (5.456,081)
T o t a l i n co m e 321,540,366 25,000,000 346,540,366 348,670,846 (2,200,480)
Ex pen ses
Use of goods and services 168,4 16,648 25,000,000 193,4 16,648 164,034,628 29,370,420 0 .8 5
Employ ee costs 139,653,7 18 139,653,7 18 136,50 1,308 3, 152,4 10 0 .9 8
R em u n er at i o n o f d i r ect o r s 7,990,000 7,990,000 6,457,655 1,532,345 0 .8 1
Depreciation and amortization expense 10,93 1,590 ( 10,93 1,590)

Repairs and maintenance 4,880,000 4,880,000 4,545, 160 334,840 0 .9 3
G r ant s an d su b si d i es 600,000 600,000 545, 102 54 ,89 8 0 .9 1
Total expenditur e 321,540,366 25,000,000 346,540,366 323,015,443 23,524,923

Surplus for the period 0 0 0 25,725,403 (25,725,403)
Notes to the statement of comparison of budgeted and actual amounts for the fi nancial year 2020/2021;
a) T h e 4 6 % un der co l l ect i o n o f rev enu e fr o m t h e sal e o f legal publication was due to hard economic times and increased reliance on the online platform to
access our services attributed to increased working fr o m h o m e .
b) The 15% under expenditure in Goods and services is attributed to low absorption especially in ICT expenditures that had been budgeted for in the
Supplementary II budget . There was also low absorption in publishing and printing expenses, sanitary and cleaning services and purchase of newspapers
due to the COVID- 19 pandemic.
( = )
A nnual Report and Financial Statements for the yeeu- ended 30* June 202 1
c) The 19% under expenditure in Remuneration of directors was attributed to delays in convening a board retreat due to the COV ID- 19 pandemic.
d) The 7% under expenditure in repairs and maintenance w as att r i b ut ed t o l ow m ai nt en an ce c o st s o f m ot or v eh i cl es emanating from decreased use due to the
COVID-19 pandemic.
e) The 9% under expenditure in grants and subsidies was attributed to failure to attend some sports events and tree planting act ivities due to the COV ID- 19
pandemic.
f) The changes in original and fi nal budget were due to additional allocations of K shs. 15,000,000 in the Supplementary 11 budget and authority to utilize
K shs.l O, 000,000 f rom A -l n-A collect ions.
( ^ )
Annual Report and Financial Statements for the year ended 30'*’ June 202 1
18 . 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
1. G EN E RA L IN FO RM A T I O N
National Council for Law Reporting is established by an act of parliament A ct No.l 1 of 1994 fr om
where it derives its authority and mandate. The entity is wholly owned by the Government of Kenya,
is domiciled in K enya and has a brand name; Kenya Law. The entity ’s principal activity is Publishing
and Printing j udicial opinions of the superior courts in K enya which are the offi cial Law Reports of
the Republic of K enya, the L aws of Kenya and such other related publications.
2. ST A T E M E N T O F C O M P L I A N C E A N D B A SI S O F P R E P A R A T I O N
a) St at em ent of com pli ance
The Public Finance M anagement (PFM ) A ct 2012 Section 192 provided the setting up of the Public
Sector A ccounting Standards Board (PSA SB). The Cabinet Secretary National Treasury,
gazetted members of the Board through Gazette Notice No. 1199 of 28 February, 2014. T h e
boar d appr oved the adoption of the International Financial Reporting Standards (IFRS) for
state organs operating as commercial business entities an d th e In t ern ati on al Pub l i c Sector
A ccounting Standards (IPSA S) for non- commercial entities. T h e N at i o n al C ou n c i l f or L aw
Reporting has since prepared its financial statements i n ac cor d an c e w i th th e I n t er n ati on al Pu b l i c
Sector A ccounting Standards (IPSA S).
The financial statements are presented in Kenya shillings, which is the functional and reporting
currency of Kenya Law and all values are rounded to the nearest Kenya shilling. The accounting
policies have been consistently applied to all the years presented,
b) Application of new and revised International Public Sector A ccounting Standards (IPSA S)
i) Relevant new standards and amendments to published standards ef fective the year ended 30*
June 2021. Several new and revised standards and interpretations were ef fective during the year .
The management of Kenya Law has evaluated the impact of th e n ew st an d ar d s an d their
interpretations and noted that none of them had an impact on the Kenya L aw’s financial
st a t em en t s ,
ii) Expected impact of issued relevant new and amended standards and interpretations in issue but
not yet effective in the year ended 30* June 2021.
The management of Kenya Law has evaluated the impact of the new standards not y et
effective for the year ended 30* June 2021 and noted that none of them had an impact on
Kenya Law’s financial statements,
iii) Early adoption of standards
Kenya Law did not adopt any new or amended standards early during the fi nancial year 2020-
2 02 1.
Basi s of prepar ation
The fi nancial statements have been prepared on the basi s of hi stori cal cost, unless stated otherw ise.
The cash f low statement is prepared using the indirect method. The fi nancial statements are prepared on
an ac cr u al b asi s.
( ^ )
3. A D O P T I O N O F N E W A N D R E V I SE D ST A N D A R D S
L N ew and am ended stan dards an d interp retati ons in issue eff ective in theyear ended 30"' June 2021.
Stan d ar d Impact
improvements to A pplicable: 1’* January 2021:
IP SA S a) Amendments to IPSA S 13, to include the appropriate r ef er en c es to
IPSA S on impairment, in place of the current references to o th er
international and/or national accounting fr ameworks,
b) IPSA S 13, Leases and IPSA S 17, Property, Plant, and Equipment.
Amendments to remove transitional provisions which sh o u l d h av e
been deleted when IPSA S 33, First Time A doption of A c cr u al
Basis International Public Sector Accounting Standards
(IPSA Ss) was approved,
c) IPSA S 21, Impairment of Non-Cash-Generating A ssets an d I P SA S
26, Impairment of Cash Generating A ssets.
Amendments to ensure consistency of impairment guidance t o
account for revalued assets in the scope of IPSA S 17,
Property, Plant, and Equipment and IPSA S 31, Intangible
A s set s ,
d) IPSA S 33, First-time A doption of A ccrual Basis International

Public Sector Accounting Standards (IPSA Ss).
Amendments to the implementation guidance on deemed c o st i n
IPSA S 33 to make it consistent with the core principles i n th e
St an d ar d .
The above improvements to IPSA S did not have an impact i n th e

of the Council’ s Financial statements in the Financial y e ar
ended 30* June 202 1.
( 8
)
Aiuiual Report and Financial Statements for the year ended SO* June 202 1
th
ii) New and amended standards and interpretations in issue but not yet eff ective in the year ended 30
J u n e 2 02 1.
St an d ar d Effective date and impact:

I P SA S 4 1 : A pplicable: 1" January 2023:
Financi al The obj ective of IPSA S 41 is to establish principles for the fi nancial reporting of financial assets
I n st r u m en t s and liabilities that will present relevant and usef ul i n f or m at i o n to u ser s o f f i n an ci al st atem en t s f or
their assessment of the amounts, timing and uncertainty of an entity ’s future cash f lows.
IPSA S 4 1 provides users of financial statements with more useful information than IPSA S 29, by:
Applying a single classification and measurement model f or fi n an ci al asset s th at co n si der s th e
characteristics of the asset’s cash flows and the obj ective for w hich the asset is held;
Applying a single forward-looking expected credit loss model that is applicable to all
fi nancial instruments subj ect to impairment testing; an d
Applying an improved hedge accounting model that broadens the hedging arrangements in
scope of the guidance. The model develops a strong link between an entity ’ s risk management
strategies and the accounting treatment for instruments held as part of the risk management
strategy .
The above improvements to IPSA S did not have an impact i n t h e C o u n c i l ’ s F i n an ci al st at em ent s
in the Financial year ended 30* June 2021.
A pplicable: 1*‘ January 2023

I P SA S 42: The obj ective of this Standard is to improve the relevance, faithful representativeness and
Social Benefi ts comparability of the information that a reporting entity provides in its fi nancial statements ab ou t
social benefi ts. The information provided should help u ser s o f th e fi n an ci al st at em en t s an d
general purpose fi nancial reports assess:
a) The nature of such social benefi ts provided by the entity;
b) The key features of the operation of those social benefit schemes; and
c) The impact of such social benefi ts provided on the entity ’s fi nancial performance, financial
position and cash flows.
The above improvements to IPSAS did not have an impact i n th e C o u nc i l ’ s F i n an c i al st at em ent s
A m endm ents toA pp li cabl e: 1st J an u ar y 2023 :
O th er I P SA S a) Amendments to IPSA S 5, to update the guidance related to the components of borrowing
resulting from costs w hich w ere inadvertently om itted w hen IPSA S 4 1 w a s i ssu ed ,
I P SA S 4 1, b) Amendments to IPSA S 30, regarding illustrative examples on hedging and credit risk
F i n an ci al which were inadvertently omitted when IPSA S 4 1 was i ssu ed ,
I n str um en t s c) Amendments to IPSA S 30, to update the guidance for accounting for fi nancial guarantee
contracts which were inadvertently omitted when IPSA S 4 1 w as i ssu ed .
Amendments to IPSA S 33, to update the guidance on classifying fi n an c i al i n str um en t s on i n i t i al
adoption of accrual basis IPSA S which were inadvertently om i tt ed w h en I P SA S 4 1 w as i ssu ed .
The above improvements to IPSA S did not have an impact i n th e C o u n c i l ’ s F i n an c i al st at em ent s
Early adoption of standards

The Council did not early - adopt any new or amended standards in fi nancial year 2020/2021.
( ^ )
4. SU M M A R Y O F SI G N I F I CA N T A C C O UN T I N G PO L I C I E S
a) Revenue r ecogniti on
i) Revenue fr om non-exchange tr ansactions

• F ees, t ax es an d fl nes
The entity recognizes revenues fr om fees, taxes and f in es w h en th e ev en t oc cu r s an d th e asset
recognition criteria are met. To the extent that there is a related condition attached that would give rise
to a liability to repay the amount, deferred income is recognized instead of revenue. Other non
exchange revenues are recognized when it is probable th at th e f u tu r e ec on om i c b en ef i ts o r ser v i ce
potential associated with the asset will f low to the entity and the fair value of the asset can be
measured reliably.
• T r ansfer s fr om other government entities
Revenues from non-exchange transactions with other govenunent entities are measured at fair value
and recognized on obtaining control of the asset (cash, goods, services and property) if the transfer is
fr ee fr om conditions and it is probable that the economic benefits or service potential related to the
asset will flow to the entity and can be measured reliably. Recurrent grants are recognized in the
statement of comprehensive income. Development/capital grants are recognized in the statement of
fi nancial position and realised in the statement of comprehensive income over the usef ul life of the
assets that has been acquired using such funds.
• Render ing of services

K enya Law recognizes revenue fr om rendering of services by reference to the stage of completion
w h en th e ou tc om e o f th e tr an sac t i on c an b e esti m ated reliably. The stage of completion is measured by
reference to labour hours incurred to date as a percentage o f t ot al est i m at ed l ab ou r h ou r s.
Where the contract outcome cannot be measured reliably, revenue is recognized only to the extent that
the expenses incurred are recoverable.
• Sale of goods
Revenue fr om the sale of goods is recognized when the signifi cant risks and rewards of ownership
have been transferred to the buyer, usually on delivery of the goods and when the amount of revenue
can be measured reliably and it is probable that the economic benefi t has been transferred to the buyer.
• I n t e r e st i n c o m e
Interest income is accrued using the effective yield method. The effective yield discounts estimated
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 principal outstanding to determine interest income each period.
ii) R even ue f r om exchan ge t r an sacti on s

• D i v i d en d s
Dividends or similar distributions must be recognized when the shareholder’s or the entity ’s right to
receive payments is established.
• R en t a l i n co m e
Rental income ari sing fr om operating leases on investment properties is accounted for on a straight-
l i n e b asi s o v er th e l ease term s an d i n cl u ded i n r ev enu e.
b) Budget infor mation

The original budget for FY 2020-2021 was approved by the National A ssembly in June 2020. Subsequent
revisions or additional appropriations were made to the approved budget in accordance with speci fi c
( 10
)
approvals from the appropriate authorities. The additional appropriations are added to the original budget
by the entity upon receiving the respective approvals in order to conclude the final budget. Accordingly,
the entity recorded additional appropriations of 15,000,000 on the 2020-2021 budget following the
governing body’s approval.
Kenya Law’s budget is prepared on a dif ferent basis to the actual income and expenditure disclosed in the
fi nancial statements. The f inancial statements are prepared on accrual basis using a classification based o n
the nature of expenses in the statement of fi nancial performance, whereas the budget is prepared on a cash
b asi s. T h e am o un ts i n th e fi n an c i al stat em en t s w er e r ecast fr om th e ac cr u al b asi s t o th e cash b asi s an d
reclassifi ed by presentation to be on the same basis 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.
In addition to the basis difference, adj ustments to am ou n t s i n th e fi n an c i al statem en t s ar e al so m ad e f or
d i f f er en ces i n th e f orm at s an d c l assi fi cat i o n sch em es adopted for the presentation of the fi nancial
statements and the approved budget.
A statement to reconcile the actual amounts on a comparable b asi s i n cl u d ed i n th e stat em en t o f
comparison of budget and actual amounts and the actuals as per the statement of fi nancial perf ormance
has been presented on page 5 of these fi nancial statements.
c) T ax es
C u r r en t i n c o m e t a x
Current income tax assets and liabilities 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 are enacted or substantively enacted, at the reporting date in the area where the Entity
operates and generates taxable income. Current income tax relating to items recognized directly in net
assets is recognized in net assets and not in the statement of fi nancial performance. M anagement
periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax
regulations are subj ect to interpretation and establishes provisions where appropriate.
D ef er r ed t a x
Deferred tax is provided using the liability method on temporary differences between the tax bases of
assets and liabilities and their carrying amounts for fi nancial reporting purposes at the reporting date.
Deferred tax liabilities are recognized for all taxable temporary diff erences, except in respect of taxable
temporary differences associated with investments in controlled entities, associates and interests in j oint
ventures, when the timing of the reversal of the temporary differences can be controlled and it is probable
that the temporary differences will not reverse in th e f o r eseeab l e f u tu r e .
Deferred tax assets are recognized for all deductible temporary dif ferences, the carry forward of unused
tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable
that taxable profi t will be available against which the deductible temporary dif ferences, and the carry
f or w ar d o f u nu sed t ax cr ed i ts an d u n u sed tax l o sses can be utilized, except in respect of deductible
temporary differences associated with investments in controlled entities, associates and interests in j oint
ventures, deferred tax assets are recognized only to the extent that it is probable that the temporary
d i f f er en ces w i l l r ev er se i n th e f or eseeab l e f u tu r e and taxable profi t will be available against which th e
temporary dif ferences can be utilized.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent
that it is no longer probable that suffi cient taxable profi t will be available to allow all or part of the
( 11
)
deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date
and are recognized to the extent that it has become probable that future taxable profits will allow the
d ef er r ed tax asset t o b e r ecov er ed .
D ef er r ed t ax asset s an d l i ab i l i ti es ar e m easu red at the tax rates that are expected to apply in the year w h en
the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted o r
substantively enacted at the reporting date.
Deferred tax relating to items recognized outside surplus or defi cit is recognized outside surplus or defi cit.
Deferred tax items are recognized in correlation to the underlying transaction in net assets. Deferred t a x
asset s an d d ef err ed t ax l i ab i l i ti es ar e o f f set i f a legally enforceable right exists to set off current t a x a s s e t s
against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same
taxation authority.
S a l es tax
Expenses and assets are recognized net of the amount of sales tax, except:
i) When the sales tax incurred on a purchase of assets or ser v i c es i s n o t r ec ov er ab l e fr om th e
taxation authority, in which case, the sales tax i s recognized as part of the cost of acqui sition of the a sset
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 i n cl u d ed
The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of
receivables or payables in the statement of financial position.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent
that it is no longer probable that sufficient taxable profi t will be available to allow all or part of the
deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date
and are recognized to the extent that it has become probable that future taxable profi ts will allow the
d ef err ed t ax asset t o b e r eco v er ed .
D ef er r ed t ax asset s an d l i ab i l i ti es ar e m easur ed at the tax rates that are expected to apply in the year w h en
the asset i s realized or the liability is settled, based on tax rates (and tax laws) that have been enacted o r
substantively enacted at the reporting date.
Deferred tax relating to items recognized outside surplus or defi cit is recognized outside surplus or defi cit.
Deferred tax items are recognized in correlation to the underlying transaction in net assets. Deferred t a x
asset s an d d ef er r ed t ax l i ab i l i ti es ar e o f f set i f a legally enforceable right exists to set off current t a x a s s e t s
against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same
taxation authority.
d) I nv est m en t p r oper ty
Investment properties are measured initially at cost, including transaction costs. The carrying amount
includes the replacement cost of components of an existing investment property at the time that cost is
incurred if the recognition criteria are met and excludes the costs of day-to-day maintenance of an
inv estm ent property .
Investment property acquired through a non-exchange tr an sact i o n i s m easu r ed at i t s f ai r v al u e at th e d at e
of acquisition. Subsequent to initial recognition, investment properties are measured using the cost model
and are depreciated over a 30-year period.
Investment properties are derecognized either when they have been disposed of or when the investment
property is permanently withdrawn from use and no future economic benefi t or service potential is
expected from its disposal . The difference between the net disposal proceeds and the carrying amount of
the asset is recognized in the surplus or defi cit in the period of de-recognition.
Transfers are made to or fr om investment property only when there is a change in use.
( 12
)
e) Pr oper ty, plant and equipment

A ll property, plant and equipment are stated at cost less accumulated depreciation and impairment losses.
Cost includes expenditure that is directly attributable to the acquisition of the items. When signifi cant
parts of property, plant and equipment are required to be replaced at intervals, the entity recognizes su ch
parts as individual assets with specifi c usef ul lives and depreciates them accordingly. L ikewise, when a
maj or inspection is performed, its cost is recognized in the carrying amount of the plant and equipment as
a replacement if the recognition criteria are satisfi 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 transaction f or
nil or nominal consi deration the asset is initially m easu r ed at i t s f ai r v al u e.
A ssets are depreciated on a quarterly basis and their v al u es r eco r d ed at n et b o ok v al u es at th e en d o f th e

fi nancial year. Depreciation is applied on a reducing balance basis. Different A sset classes are depreciated
at the following rates:
M o t or v eh i cl es - 2 0 %
Computers and ICT Equipment - 33.33%
Furniture and fi ttings - 10%
Plant and Equipment - 15%
The depreciated value of A ssets donated by development partners is recognised as a deferred income to
d er i v e th e u sed v al u e o r ec o n om i c b en efi t r eal i sed fr om th e u se o f su ch A sset s.
The cost of sales of legal publications that have been printed by development partners fi mding for sale is
recognised as a deferred income to derive the income or eco n om i c b en efi t r eal i sed fr om th e sal e o f su ch
publications.
The depreciation for the year is analysed in the following m an n er :
F ur n itu r e P l an t an d
D escr i pti on M o t o r v eh i cl es and fi t t in gs C om p ut er s E q ui pm ent T ot al
At P‘ July 2020
beginning of the year 52,373,542 52,5 15,246 49,937,2 17 58,49 1,296 52 1,3 7 3 ,54 2
’
A d d i ti on s 2,937,760 70,000 11,090,463 1,650,000 15,748,223

D i sp o sal s 0 0 0 0 0
T ransf er s/adjustm ents 0 0 0 0 0

A t en d of the Y ea r
30* J u n e 202 1 5 5 ,3 1 1,3 0 2 5 2,5 8 5 ,24 6 6 1,0 2 7 ,6 8 0 6 0 , 14 1,2 9 6 6 8 , 12 1,7 6 5
Depr eciation an d
i m p ai r m ent
Depreciation for GOK

f un d ed asset s 1,5 86 ,3 3 1
> ’ 2 , 18 1,3 3 5
> ’ 1,2 6 8 ,7 16
’ ’ 5,036,382
Depreciation f or
d o n ated asset s 1,0
1
82 1,4 4 1 1,37
1
7 1,5 84 1,894
1
,2 9 2
1
1,1 10 1,7
1
64 5,456,08 1
T ot al D ep r eci at i on f or
the year ended 30*
J u n e 202 1 2,796,056 2,648,029 2,536,384 2,511,994 10,492,463
( 13
)
t) L e a se s
Finance leases are leases that transfer substantially all the ri sks and benefits incidental to ownership o f th e
leased item to the Entity. A ssets held under a fi nance lease are capitalized at the commencement of the
lease at the fair value of the leased property or, if lower, at the present value of the f uture minimum l ease
payments. The Entity also recognizes the associated lease liability at the inception of the lease. The
liability recognized is measured as the present value of the future minimum lease payments at
initial recognition.
Subsequent to initial recognition, lease payments are apportioned bet ween fi nance charges and reduction
of the lease 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 over the useful life of the asset. However, if there is no reasonable certainty that the Entity
will obtain ownership of the asset by the end of the lease term, the asset i s depreciated over the shorter o f
th e est i m ated u sefu l l i f e o f th e asset an d th e l ease t er m .
Operating leases are leases that do not transfer substantially al l th e r i sk s an d b en efi t s i n c i d en t al t o

ownership of the leased item to the Entity. Operating lease payments are recognized as an operating
expense in surplus or defi cit on a straight-line basis ov er th e l ease t er m ,
ii) I nt angible asset s
Intangible assets acquired separately are initially recognized at cost. The cost of intangible assets acquired
in a non-exchange transaction is their fair value at the date of the exchange. Following initial recognition,
intangible assets are carried at cost less any accumulated amortization and accumulated impairment
losses. Intern ally generated intangible assets, excluding capitalized development costs, are not capitalized
and expenditure is ref lected in surplus or defi cit in the period in which the expenditure is incurred. T h e
useful life of the intangible assets is assessed as ei th er fi n i te or i n d efi n i te,
ill) Resear ch and development costs
Kenya Law expenses research costs as incurred. Development costs on an individual proj ect are
recognized as intangible assets when the Entity can dem on str ate :
a) The technical feasibility of completing the asset so th at th e asset w i l l b e av ai l ab l e f o r u se o r sal e
b) Its intention to complete and its ability to use or se l l t h e a sset
c) How the asset will generate f uture economic benefi ts or service potential
d) The availability of resources to complete the asset
e) The ability to measure reliably the expenditure during development.
Following initial recognition of an asset, the asset is carried at cost less any accumulated
amortization and accumulated impairment losses. A mortization of the asset begins when
development is complete and the asset is available for use. It is amortized over the period of
expected future benefi t. D uring the period of developm ent, the asset i s tested f or impairm ent
annually with any impairment losses recognized immediately in surplus or defi cit.
g) F i n a n c i a l i n st r u m en t s
i) F i n a n c i a l a sset s
I niti al r ecognition and measur ement

Financial assets within the scope of IPSA S 29 Financial Instruments: Recognition and M easurement are
classified as fi nancial assets at fair value through surplus or defi cit, loans and receivables, held-to-
maturity investments or available-for-sale fi nancial assets, as appropriate. The Entity determines the
classifi cation of its fi nancial assets at initial recognition.
L o a n s a n d r ec ei v a b l e s
L o an s an d r ecei v ab l es ar e n o n - d er i v at i v e fi n an ci al assets with fi xed or determinable payments that are
( 14
)
not quoted in an active market. After initial measurement, such financi al assets are subsequently
measured at amortized cost using the ef fective interest method, less impairment. Amortized cost is
calculated by taking into account any discount or premium on acquisition and fees or costs that are an
integral part of the effective interest rate. Losses arising from impairment are recognized in the surplus
or d efi c i t .
H eld-to-matur ity
Non-derivative fi nancial assets with fi xed or determinable payments and fi xed maturities are classifi ed
as held to maturity when the Entity has the positive intention and ability to hold it to maturity. After
initial measurement, held-to-maturity investments are measured at amortized cost using the effective
interest method, less impairment. Amortized cost is calculated by taking into account any discount or
premium on acquisition and fees or costs that are an integral part of the effective interest rate. The losses
arising fr om impairment are recognized in surplus or d efi ci t .
I mpair ment of financial assets
Kenya Law assesses at each reporting date whether there is obj ective evidence that a fi nancial asset or
an entity of fi nancial assets is impaired. A fi nancial asset or an entity of fi nancial assets is deemed to b e
impaired if , and only if , there is obj ective evidence of impairment as a result of one or more events that
has occurred af ter the initial recognition of the asset (an incurred ‘loss event’) and that loss event has a n
impact on the estimated future cash f lows of the fi nancial asset or the entity of fi nancial assets that can
be reliably estimated. Evidence of impairment may include the following indicators:
a) The debtors or an entity of debtors are experiencing significant fi nancial difficulty.
b) Default or delinquency in interest or principal payments.
c) The probability that debtors will enter bankruptcy or other fi nancial reorganization.
d) O b ser v ab l e d at a i n d i c ates a m easu r ab l e d ecr ease i n estimated future cash f lows (e.g., changes in
arr ear s o r eco n om i c co n d i ti o n s th at cor r el at e w i th def aul ts)
ii) Financial liabilities
I n iti al r ecogni ti on and m easu r em en t

Financial liabilities within the scope of IPSA S 29 ar e c l assi f i ed as fi n an c i al l i ab i l i ti es at f ai r v al u e through
surplus or defi cit or loans and borrowings, as appropriate. The Entity determines the classification of its
fi nancial liabilities at initial recognition. A ll fi nancial liabilities are recognized initially at fair value and,
in the case of loans and borrowings, plus directly attr i b u tab l e tr an sac ti o n co sts.
L oans an d bor r ow i ng
A fter initial recognition, interest bearing loans and borrowings are subsequently measured at amortized
cost using the effective interest method. Gains and losses are recognized in surplus or defi cit when the
liabilities are derecognized as well as through the effective interest method amortization process.
Amortized cost is calculated by taking into account any di scount or premium on acqui sition and fees or
costs that are an integral part of the effective interest r a t e .
Inventory 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 the date of acquisition. Costs incurred in bringing each product to its present location and
conditions are accounted for , as f oll ow s:
• Raw materials: purchase cost using the weighted average c o st m eth o d .
• Finished goods and work in progress: cost of direct materials and labour and a proportion
of manufacturing overheads based on the normal operating capacity but excluding
borrowing costs.
( 15
)
A
•
Raw materials: purchase cost using the wei ghted average c o st m eth o d .
•
Finished goods and work in progress: cost of direct materials and labour and a proportion
of manufacturing overheads based on the normal operating capacity but excluding
borrowing costs.
A fter initial recognition, inventory is measured at th e l o w er o f c o st an d n et r eal i z ab l e v al u e.
However, to the extent that a class of inventory is distributed or deployed at no charge or for a
nominal charge, that class of inventory is measured at the lower of cost and current replacement cost.
Net realizable value is the estimated selling price in the ordinary course of operations, less the
estimated costs of completion and the estimated costs necessary to make the sale, exchange, or
d i str i b u ti o n .
Inventories are recognized as an expense when deployed for utilization or consumption in the ordinary
course of operations of the Entity.
h) P r o v i si o n s
Provisi ons are recognized when K enya Law has a present obligation (legal or constructive) as a result of a
past event, it is probable that an outfl ow of resources embodying economic benefi ts or service potential
will be required to settle the obligation and a reliable esti m at e can b e m ad e o f th e am o u nt o f th e
obligation. Where the Entity 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
virtually certain. The expense relating to any provi sion is presented in the statement of fi nancial
performance net of any reimbiusement.
• Contingent liabilities
K enya L aw does not recognize a contingent liability but discloses details of any contingencies in the notes
to the fi nancial statements, unless the possibility of an outfl ow of resources embodying economic benefi ts
or service potential is remote.
• Contingent asset s
K enya Law does not recognize a contingent asset but discloses details of a possible asset whose existence
is contingent on the oecurrence or non-oecurrence of one or more uncertain future events not wholly
within the control of the Entity in the notes to the fi n an c i al st atem en t s.
Contingent assets are assessed continually to ensure that developments are appropriately refl ected in the
fi nancial statements. If it has become virtually certain th at an i n fl ow o f ec on om i c b en efi t s or ser v i c e
potential will arise and 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 oceurs.
i) R e se r v e s
N at ur e and pu r p ose of r eser v es

K enya Law creates and maintains reserves in terms of specifi c requirements. There were no reserves in
the Council ’ book s as at 30* June 202 1.
j) Employee benefi ts
R et i r em ent ben efi t pl an s
K enya Law provides retirement benefi ts for its employees. Defi ned contribution plans are post
employment benefi t plans under which an entity pays fi xed contributions into a separate entity (a f und),
and will have no legal or constructive obligation to pay further contributions if the fund does not hold
suffi cient assets to pay all employee benefi ts relating to employee service in the current and prior periods.
The contributions to fund obligations for the payment of retirement benefi ts are charged against income in
the year in which they beeome payable.
( 16
)
Defi ned benefi t plans are post-employment benefi t plans other than defi ned-contribution plans. The
defi ned benefi t funds are actuarially valued tri -annually on the proj ected unit credit method basis. Defi cits
identifi ed are 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.
K enya L aw has a defi ned contribution arrangement of retirement benefi ts. The fund was created in July
2012 and has a membership of 72 active and 8 deferred m em b er s .
k) For eign cur r ency tr ansactions

Transactions in foreign currencies are initially accounted for at the ruling rate of exchange on the date of
th e tr an sact i on . T r ad e cr ed i to r s or d eb t or s d en om i n at ed in foreign currency are reported at the statement
of fi nancial position reporting date by applying the exchange rate on that date. Exchange dif ferences
arising from the settlement of creditors, or fi ’om the reporting of creditors at rates different from th o se at
which they were initially recorded during the period, are recognized as income or expenses in the period
in which they arise.
1) B or r ow i n g cost s
Borrowing costs are capitalized against qualifying 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 have been incurred. Capitalization ceases w h en con str u ct i o n of th e asset i s
complete. Further borrowing costs are charged to the statement of fi nancial performance.
m) Related parties
K enya L aw regards a related party as a person or an entity with the ability to exert control individually o r
j ointly, or to exercise significant inf luence over the Entity, or vice versa. M embers of key management
are regarded as related parties and compri se the directors, the CEO and senior managers.
n) Ser v ice con cessi on ar r an gem ent s

K enya Law analyses all aspects of service concession arrangements that it enters into in determining the
appropriate accounting treatment and disclosure requirements. In particular, where a private party
contributes an asset to the arrangement, the Entity recognizes that asset when, and only when, it controls
or regulates the services the operator must provide together with the asset, to whom it must provide them,
and at what price.
In the case of assets other than ’w hole-of -lif e’ assets, it controls, through ownership, benefi cial
entitlement or otherwise - any signifi cant residual interest in the asset at the end of the arrangement . A ny
assets so recognized are measured at their fair value. To the extent that an asset has been recognized, the
Entity also recognizes a corresponding liability, adj usted by a cash consideration paid or received.
o) C ash an d cash equ iv alen t s

Cash and cash equivalents comprise cash on 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 convertible to
known amounts of cash and are subj ect to insignifi cant ri sk of changes in value. Bank account balances
include amounts held at the Central Bank of Kenya and at v ar i ou s com m er ci al b an k s at th e en d o f th e
fi nancial year. For the purposes of these fi nancial statements, cash and cash equivalents also include sh o r t
term cash imprests and advances to authorized public o f fi cer s an d/ o r i n st i t u ti on s w h i ch w er e n ot
surrendered or accounted for at the end of the fi nancial y e ar .
( 17
)
Annual Report and Financial Statements for the year ended BO* June 202 1
P) C om p ar at ive fi gur es
Where necessary comparative fi gures for the previous fi nancial year have been amended or reconfi gured
to conform to the required changes in presentation.
q) Su b seq u ent ev ent s

There have been no events subsequent to the fi nancial year end with a significant impact on the fi nancial
statements for the year ended June 30, 2021.
( 18
)
5. SI G N I F I C A N T J U D G M E N T S A N D SO U R C E S O F E ST I M A T I O N U N C E R T A I N T Y
The preparation of the Entity's fi nancial statements in conformity with IPSA S requires management to
make j udgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets
and liabilities, and the di sclosure 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
adj ustment to the carrying amount of the asset or liability af fected in future periods. State all j udgments,
estimates and assumptions made: e.g. 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 adj ustment t o
the carrying amounts of assets and liabilities within the next fi nancial year, are described below. The Entity
based its assumptions and estimates on parameters available w h en th e c on so l i d at ed fi n an ci al st at em en t s
were prepared. However, existing circumstances and assumptions about f uture developments may change
due to market changes or circumstances arising beyond the control of the Entity. Such changes are ref lected
in the assumptions when they occur. IPSA S 1.140
Estimates and assumptions
U s ef u l l i v e s a n d r e si d u a l v a l u e s
T h e u sef ul l i v es an d r esi du al v al u es o f asset s ar e assessed using the following indicators to inform potential
f uture use and value from disposal :
a. T h e co n di ti on o f th e asset b ased on th e assessm en t of experts employed by the Entity,
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 est i m at e b ased on th e i n f or m at i on av ai l ab l e.

A dditional disclosure of these estimates of provi sions i s i n cl u d ed i n N o t e 2 3 .
Provisions are measured at the management's best estimate of the expenditure required to settle the
obligation at the reporting date, and are discounted to present value where the effect is material .
C h an ges in accou nti ng poli ci es an d esti m at es

K enya Law recognizes the effects of changes in accounting policy retrospectively. The ef fects of changes
in accounti ng pol icy are appl ied prospectively i f retrospective appl i cati on i s impractical .
( 19
)
Annual Report and Financial Statements for the year en d ed BO* Ju n e 2 0 2 1
6. T R A N SF E R S F R O M G O V E R N M E N T O F K E N Y A
2 0 2 0 -2 0 2 1 2 0 19 - 2 0 2 0
Description K sh s K sh s
U ncondi ti on al gr an ts
Transfers from The Government of Kenya 336,540,366 354,300,000

-i
Other grants
T ot al tr ansfer s fr om Gov er n m en t of K enya 336,540,366 354,300,000
T r an sf er s f r om M i ni st r ies, D ep ar t m ent s and A gencies
A m ount A m ou n t
r ecognized t o d e f e r r ed
St a t em en t o f u n d er
F in a n ci a l d e f e r r ed A m ount
Name of the Entity sendingper for mance in c o m e r ecogni sed i n T ot al t r an sfer sPr i or y ear
the grant K Sh s K Sh s capital fund. 2020/21 2 0 19 / 2 0 2 0
The O f fi ce of th e
A ttorney General &
Department of Justice 336,540,366 336,540,366 354,300,000
T o t al T r a n sf er s f r om
M inistr ies, Depart ments
an d A gen cies 336,540,366 336,540,366 354,300,000
7 . R E N D E R I N G O F SE R V I C E S
2 0 2 0 -2 0 2 1 2 0 19 - 2 0 2 0
S e r v i c e F ee s
Service fees from publishing services 1,299,500 2,500,000’

T otal r evenue fr om the r ender ing of ser vices 1,299,500 2,500,000
Incom e fr om servi ce fees is in regard to the renderi ng of publi shing services f or vari ous speci al ized
publications and other publication servi ces for public legal information offered by Kenya Law in the year
ending 30* June 2021.
20
)
8 . SA L E O F G O O D S
Description 2020-202 1 2 0 19 - 2 0 2 0
K sh s K sh s
Sal e of good s
Sale of Kenya L aw reports and other related
legalpubli cations 5,444 ,899 6,004 ,400
Total r evenue fr om the sale of goods 5,444,899 6,004,400
This is revenue earned fr om the sale of K enya Law Reports and other Legal publications that were
published and sold in the year ending 30* June 2021.
9 . U SE O F G O O D S A N D SE R V I C E S
2020-202 1 2 0 19 - 2 0 2 0
Cleaning Costs 1,2 10,692 998,968

A ccessories to Computers 3,564 ,03 1 1,667,918'
Security Costs 1,470,009' 1,234,5061
C o n tr act ed Pr o f essi on al Ser v i ces 2,097,306' 3, 183,000
Subscriptions to Newspapers 4 12,887 425,04ol
A dvertising 7 14 ,557 884 ,640
M embership fees dues, subscriptions to professional orgs. and trade
b o d i es 164 ,740 30 1,680
A u d i t f ees 800,000 900,000
Conferences and delegations 3,053,558 1,68 1,800
C o n tr acted I C T Ser v i ces
39,191,255| 22,468,86 1
Postage & Courier Services 4,997,442 159,77 1
M o t or fu el an d o i l 163,400 320,050|
Cleaning of M otor V ehicle 84,600|
Catering
4,855,256| 4,223,702|
I n su r an c e 18,480,876 18,406,322
Computer Softw are 9,96 1,940 13,535,099
Park ing Costs 2,013,880* 1,350!
Sanitary & Cleaning material s 344,807 346,154|
1,539,591!
General Office stationery 3,827,987'
Publishing and Printing 10,434,0 14 88,711,421*
T r ad esh o w s & E x h i b i ti on s 158,400 1,549,834
R en t al 27,665,400 26,68 1,87 1
L aundry costs 3,000 74,950
C o st of Sal es 3,263,088 2,640,935
Temporary Committee A llowances 1,964 ,000 1,946,000
Education & Library 1,65 1,176 1,702,080
T el ecom m u n i cat i o n 952,05 1 585,996
( 21
)
jl raining 5,708,277 6,936,253

Cooking Gas 11,000
I n t er n et C o st s 3,990,889 1,968,63 1
I 'ravel, accommodation, subsistence and other allowances 10,500,084 19,296,63 1
Bank charges 324,026 235,487
T o t al U se o f G o o d s an d Ser v i c es 164,034,628| 224,608,541,
10. EM PL OYEE COST S (72 member s of staff)
Descr ipti on 20 20 -20 2 1 2 0 19 - 2 0 2 0

K sh s K sh s
Salaries and wages 58,474,949 58,046,963

Employer contribution to pension schemes 10,732,5 10 10,382,826
Housing benefits and allowances 66,9 18,849 65,075,268
Perf ormance and other bonuses 375,000 320,000
T otal Employee cost s 136,501,308 133,825,057
11. C O U N C I L M E M B E R S E X P E N SE S
D escription 20 2 0 -2 0 2 1 2 0 19 - 2 0 2 0
K sh s K sh s
C h ai rm an/ D i r ect or s’ H on or ar i a 1,044,000 1,044 ,000

litting allowances 2,99 1,000 2,766,251
Induction and Training 1,744 ,565
[Travel andaccommodation 158,090 285,6 18
Other allowances 520,000
Total Council member expenses 6,457,655 4,095,i
12 . D E P R E C I A T I O N A N D A M O R T I Z A T I O N E X P E N SE S
Description 2 0 2 0 -2 0 2 1 2 0 19 - 2 0 2 0
K sh s K sh s
Property, plant and equipment 10,492,463 9,802, 117

Intangible assets 439,127 539,309
Investment property carried at cost
T ot al depr eci at ion and amort ization 10,93 1,590 10,34 1,426
( 22
)
13 . R E PA I R S A N D M A I N T E N A N C E
Description 2 0 20 -2 0 2 1 2 0 19 - 2 0 2 0
K sh s K sh s
Equipment and machinery 2,188,409 1,978,008

M o t or v eh i c l e 64 ,552 223,56 1
Furniture and fittings 23,700 184,200
Computers and accessories 2,146,799 2,465,350
Communications Equipment 12 1,700 38,000
T otal r epair s and maintenance 4,545,160 4,889,119
14 . G R A N T S A N D SU B SI D I E S
Description 20 20-20 2 1 2 0 19 - 2 0 2 0
K sh s K sh s
Social development 545,102 106,000

T ot al gr an t s an d sub sidi es 545,102 106,000
15. CA SH A ND CA SH EQUI V A L ENT S
Description 2 0 2 0 -2 0 2 1 2 0 19 - 2 02 0
K sh s K sh s
C u r r en t a c c o u n t s 6 1, 102,638 87, 159,064
Others (Mpesa, Cash In hand) 1,8 16,779 1,494,4 11
T ot al cash an d cash eq ui valen t s 62,919,4 17 88,653,475
A n aly si s of t h e C ash and C ash E q uiv alen t s
Description Bank Account Currency 2020-202 1 2 0 19 - 2 0 2 0
N u m b er K sh s K sh s
a) C u r r en t accou nt
K enya Commercial bank 1 10 3 13 54 4 9 K sh s 57,233,77 1 83,589,909

K enya Comm ercial bank (Grants) 1 13 12 9 8 2 4 1 U SD 4,783 4,783
Barclays Bank of Kenya 0 4 5 12 3 0 4 84 K sh s 3,864 ,084 3,564 ,372|

Su b -T o t al
61,102,638 87,159,064
b ) O th er s
C a sh i n h an d K sh s
88,344 25,110
M - P e sa 5 16 80 0 K sh s
1,728,435 1,469,30 1
Sub to t al
1,816,779 1,494,4 11
T otal Cash and Cash Equivalents 62,919,4 17 88,653,475
( 23
)
16 . R E C E I V A B L E S F R O M E X C H A N G E T R A N SA C T I O N S
2 0 2 0 -2 0 2 1 2 0 19 - 2 0 2 0
R eceiv ab l es f r om exch an ge t r ansact i on s

Debtors - (Sale of legal publications) 14,984 ,69 1 24,542,605
T ot al r eceiv ab l es f r om exch ange 14,984,691 24,542,605
t r a n sa c t i o n s
17 . R E C E I V A B L E S F R O M N O N - E X C H A N G E T R A N SA C T I O N S
17 (a) Cur r ent Receivables fr om Non-Exchange T r ansactions
20 20 -20 2 1 2 0 19 - 2 0 2 0
C u r r en t r eceiv a b l es
Salary A dvances 12 1,408 673,253

Other debtors (Temporary Imprests) 1,85 1,796 2,458,166
Prepaid Rent 0 6,568,285!
G r an t s R ec ei v ab l e 15,000,000 Oi
L ess; impairment allowance
T o t al cu r r en t r ecei v ab l es f r om N on - 16,973,204 9,699,704j
Exchange Tr ansactions
17 (b) L ong- term Receivables fr om Non-Exchange T r ansacti ons
2 0 2 0 -2 0 2 1 2 0 19 -2 0 2 0
L ong-ter m Receivables
Other exchange debtors (Rent deposits) 3,780,255 3,780,255
L ess: impairment allowance
T ot al 3,780,255 3,780,255
Current portion transferred to current
r e c e i v ab l es
T otal L ong- t er m Receivables fr om Non-

E xch an ge T r an sact ion s 3,780,255 3,780,255
( 24
)
Aimual Report and Financial Statements for the year ended 30'*' June 202 1
18 . INV ENTO RIE S
2 0 20 -2 0 2 1 2 0 19 - 2 0 2 0
C o n su m ab l e st o r e s 4 ,8 17,77 1 920,976
L ibrary Books Inventory 7,349,484 7,307,724
Other goods held for resale (Kenya Law
P^eports and LOK publications) 230,4 88,070 2 13,884,755
L ess: A llowance for impairment
T o t a l i n v e n t o r i e s a t t h e l o w e r o f c o st a n d n e t
r eal iz ab l e v al u e 242,655,325 222,113,455
19. PROPERTY , PL A NT AND EQUI PM ENT

C o st M o t or F u rn i tur e an d Pl an t an d
Computers Equipment T o tal
V eh i cl es fi ttings
K sh s K sh s
K sh s K sh s )
K sh s
A s at I JuIy 2019 17,900,000 55,505,024 55,433,218 13,785,117 142,623,359

A dditions in the year 35,000 35,000
Disposals
^ ransfers/adj ustments
A s at 30'" J u ne 2020 17,900,000 55,540,024 55,433,218 13,785,117 142,658,359
A d d i ti o n s i n th e Y ear 0 70,000' 4,778,220 10,900,003 15,748,223
Disposals
Transfer/adj ustments
A s a t 3 0 ' *' J u n e 2 0 2 1 17,900,000 55,610,024 60,211,438 24,685,120 158,406,582
Depr eciation and impair ment
A t l July 2019
10,735,596 2 1,557,072 40,827,605 7,362,427 80,482,700
Depreciation for the year ended 30'*'
Ju n e 2 0 2 0 1,328,952 3,270,473: 4,292,138 9 10,554 9,802,117
Impairment
Transfers/ A dj ustments
A s at 3 0 J u n e 2020 12,064,548 24,827,545 45,119,743 8,272,98 1 90,284,817
Depreciation for the year ended 30'*'
Ju n e 2 0 2 1 1,082,44 1 2,963,9 15 4,075,627 2,370,480 10,492,463
Disposals
Impairment
Transfer/adj ustment
T otal A ccumulated Depreciation 13,146,989 27,79 1,460 49,195,370 10,643,461 100,777,280
A s at J O' ** J u n e 2 0 2 1 4,753,011 27,818,564 11,0 16,068 14,04 1,659 57,629,302
N et b o o k v al u es
A s at 30'** J un e 2021 4,753,0 11 27,8 18,564 11,016,068 14,04 1,659 57,629,302
A s at J O'** J u n e2 0 2 0 5,835,452 30,712,479 10,3 13,475 5,512,136 52,373,542
( 25
)
20. I N T A N G I B L E A SSE T S- SO F T W A R E
Description 2020-202 1 2 0 19 - 2 0 2 0
K sh s K sh s
C o st
A t beginning of the year as at July 2019 8,24 1,423 8,24 1,423
A d d i ti on s
A t end of the year as at June 2020 8,24 1,423 8,24 1,423

A dditions- intem al development
A t end of the year as at June 2021 8,24 1,423 8,24 1,423
/\ .mor tization and impair ment
A t beginning of the year as at July 2020 5,874,077 5,334,768j
A m o r ti zat i o n 4 39, 127 539,309
A t end of the year as at June 2021 6,313,204 5,874,077
Impairment loss
A t end of the year as at June 2021
N B V as at J O*" J u ne 2021 1,928,219 2,367,346
2 1. T R A D E A N D O T H E R PA Y A B L E S
Description 2 0 20 -2 0 2 1 2 0 19 - 2 0 2 0
K sh s K sh s
Trade payables 43,220,620 72,069,9 17

Employee payables
HELB payable 2 1,429
Insurance Payable 135,997 10 1,032
L oan payable 922,284 778,893
NHIF Payable 114 ,100 115,200
N SSF payable 28,800 3 1,400
Waumini Sacco Payable 15,000 10,000
Welfarepayable 100,800 50,400'
PAY E Liability for Employees 2,346,545
Sheri a Sacco pay able 1,5 19,0 11
M ortgage payable 139,424
T hir d-party payments
V AT payable 707,3 18 1,580,456
A udit fees payable 2,644 ,000 1,844 ,000
PA Y E Liability for allowances 577,060 234 ,060
T otal t r ade and other payables 52,470,959 76,836,787
( 26
)
■»

22 . C U R R E N T P R O V I SI O N S
Description
L e av e B onus Gratuity O th er
p r o v i si o n p r o v i si o n Provision provision T o tal
K sh a K sh s K sh s K sh s K sh s
B al ance b/d ( 1.07.2020) - 1,844 ,000 1,844,000

A d d i ti on al Pr o v i si o n s 800,000 800,000
T otal pr ovi sions as at 30.6.2021 - 2,644,000 2,644,000
B al an ce b/d (1.07.2020) - 1,844,000 1,844,000
23 . T R A N SF E R S F R O M D O N O R S- D E F E R R E D I N C O M E R E A L I Z E D
Description 2020 -20 2 1 2 0 19 -20 2 0

K sh s K sh s
National government
I n t er n at i o n a l D o n o r s 5,456,08 1 5,007,996;
Pu b l i c co ntr i b u t i on s an d d on ati on s
T o t a l d ef er r ed i n co m e 5,456,081 5,007,996
T r a n sf er s f r o m D o n o r s - D ef er r ed i n co m e r eal iz ed m ov em en t i s a s f ol l ow s:
Pub l i c
N at i o n al I n t er n at i o n al
c on tr i b ut i o n s T o t al
g ov ern m en t f u n d er s
Description an d d o n ati o n s
Balance brought forward 160,602,698 160,602,698

A d d i ti o n s
Transfers to Capital f und
T r an sf er s t o i n c om e stat em en t (5,456,08 1) (5,456,08 1)
B a l a n ce c a r r i ed forw ard
3 0 .6 .2 0 2 1 155,146,6 17 155,146,6 17
24. E M PL O Y E E B EN EF I T O B L I G A T I O N
Description
Defined benefit Post-employment O th er
plan medical benefits B en ef it s 2 0 2 0 - 20 2 12 0 19 - 20 20
K sh s K sh s K Sh s K sh sK sh s
C u r r en t b en ef i t
obligation 1,436,536 1,436,536
N o n -cu r r en t b enefi t
obligation -1
T otal employee benefits
obligation 1,436,536 1,436,536
( 27
)
R et i r em ent ben efi t A sset/ L i ab Uity

The entity operates a defined benefit scheme for all full-time employees fr om July 1, 20 12. The scheme is
administered by A ON M inet K enya Limited while ICEA L i o n ar e th e cu sto d i an s o f th e sch em e . T h e sch em e
is based on 20 percentage of salary of an employee at the time of retirement. There were no outstanding
contributions to the scheme fr om the sponsor other th an co nt r i b u t i on s f or th e m on th o f Ju n e 2 0 2 1 w h i ch w a s
duly paid in the month of July 2021.
No actuari al valuation was done in the financial year to v al u e th e sch em e . T h e sch em e v alu e at th e en d o f
the fi nancial year was estimated as follows:
2020 -202 1 2 0 19 - 2 0 2 0
V aluation at the beginning of the year 98,18 1,670 78,59 1,033

Changes in valuation during the year 44,883,960 19,590,637
V al u at i on at en d of t h e y ear 143,065,630 98,181,670
K enya L aw also contributes to the statutory National Social Security Fund (NSSF). This i s a defined
contribution scheme registered under the National Social Security Act. K enya Law’s obligation under
the scheme is limited to specific contributions legislated fr om time to time and is currently at
Kshs.400 per employee per month.
25. Financial Ri sk M anagement

Kenya Law’s activities expose it to a variety of fi nancial risks including credit and liquidity risks and
effects of changes in foreign currency. The entity’s overall risk management programme focuses on
unpredictability of changes in the business environment and seeks to minimize the potential adverse ef fect
of such risks on its performance by setting acceptable levels of ri sk. The entity does not hedge any risks
and has in place policies to ensure that credit is only extended to customers with an established credit
history.
Kenya Law’s fi nancial risk management obj ectives and policies are detailed below:
i) C r ed i t r i sk
K enya Law is exposed to credit risk; the risk that a counterparty will be unable to pay amounts in full w h en
they fall due. Credit risk ari se from cash and cash equivalents, and deposits with banks, trade and other
Management assesses the credit quality of each
r ec ei v ab l es an d av ai l ab l e-f or - sal e fi n an ci al i n v estm en t s.
customer, taking into account its fi nancial position, past experience and other relevant factors. Individual
ri sk l im its are set based on internal or external assessm ent in accordance with limits set by the Council . The
amounts presented in the statement of fi nancial position have not considered any allowances for doubtf ul
receivables. Estimates by the Council ’s management based on prior experience and their assessment of the
current economic environment did not determine any necessity for such provisions.
The carrying amount of fi nancial assets recorded in the fi nancial statements representing the Council ’ s
maximum exposure to credit ri sk without taking account of the value of any collateral obtained is made up
as f o l l o w s:
( 28
)
nr

Total Amount Fully Performing

P ast D u e Impaired
Description K sh s K sh s K sh s K sh s
A s at SO'" J un e 202 1
Receivables fr om exchange
tr an sacti o n s 14 ,984,69 1 14,929,69 1
R ecei v ab l es fr om non
exchange transactions 16,973,304 16,973,304
B an k b al an ces 62,9 19,4 17 62,9 19,4 17
T ot al 94,877,412 94,822,412
A s at 30* J un e 2020
Receivables fr om exchange
t r an sact i o n s 24,542,605 10,750,434
R ecei v ab l es fr om n on
exchange transactions 9,699,704 9,699,704
B ank b al an ces 88,653,475 88,653,475
T o t al 122,895,784 109,103,613
The customers under the f ully performing category are paying their debts as they continue trading. The
cr ed i t r i sk asso ci at ed w i th th ese rec ei v ab l es i s m i n i m al an d th e al l ow an ce f or un c o l l ec ti b l e am o u n t s th at th e
entity has recognized in the fi nancial statements is considered adequate to cover any potentially
i rr ec ov er ab l e am ou n t s.
The entity has signifi cant concentration of credit risk on amounts due fr om the Judiciary of Kshs.
11,076, 100.
The Council and management sets the credit policies and obj ectives and lays down parameters within
which the various aspects of credit risk management are operated.
ii) L iqu i dity r i sk m an agem ent
Ultimate responsibility for liquidity risk management rests with the entity’s directors, who have built an
appropriate l iquidity risk m anagement framew ork for the m anagem ent of the ent ity ’s short, m edium and
long-term f unding and liquidity management requirements. K enya Law manages liquidity risk through
continuous m onitoring of forecasts and actual cash f low s.
The table below represents cash f lows payable by the entity under non-derivative fi nancial liabilities by
their remaining contractual maturities at the reporting d at e. T h e am o i m t s d i sc l o sed i n th e t ab l e ar e th e
con tr actu al u n d i scou nt ed cash f l ow s. T h e b al an c es du e within 12 months equal their carrying balances, as
the impact of discounting is not signifi cant.
( 29
)
-1

L e ss T h an B et w e e
Description O v er 5 T o t al
1 M on th n 1- 3
m onth s K sh s
K sh s m o n th s
K sh s K sh s
A s at 30* J un e 2021
Trade payables 43,220,620 43,220,620j

O th er C urr en t L i ab i l i t i es
(Salaries clearances & VAT )
t>
r e v i si on s 800,000 800,000
D ef er r ed i n com e u nr eal i z ed 155, 146,6 17 155,146,617]
Employee benefi t obligation 1,436,536 1,436,536
T otal 200,603,773 200,603,773
A s at 30* Ju n e 2020
Trade payables 72,069,9 16 72,069,9 16
Oth er C u r r en t L i ab i l i t i es
(Salaries clearances & VAT ) 3,966,87 1 3,966,87 1
[Provisions 800,000 800,000
b ef erred incom e unrealized 160,602,698 160,602,698
[Employeebenefi t obligation
pTotal 237,439,485 237,439,485
i ii) M a r k et r i sk
K enya Law has put in place an internal audit f unction to assist in assessing the risk faced by the entity o n
an ongoing basis, evaluate and test the design and effectiveness of its internal accounting and operational
co n tr o l s.
M arket risk is the risk ari sing from changes in market prices, such as interest rate, equity prices and foreign
exchange rates which will affect the entity ’s income or the value of its holding of fi nancial instruments.
The obj ective of market risk management is to manage and control market risk exposures within acceptable
parameters, while optimizing the return. Overall responsibility for managing market risk rests with the
A udit and Risk M anagement Committee.
K enya Law’s Audit Department is responsible for coordinating the development of detailed risk
management policies (subj ect to review and approval by Audit and Risk M anagement Committee) and for
the day-to-day implementation of those policies. There has been no change to the entity ’s exposure to
market ri sks or the manner in which it manages and m easu r es th e r i sk .
a) For eign cur r ency ri sk

Kenya Law also has transactional currency exposures. Such exposure arises through purchases of goods
an d ser v i c es th at ar e do n e i n cu rr en ci es o th er th an the local currency. Invoices denominated in foreign
currencies are paid aft er 30 days fr om the date of the invoice and conversion at the time of payment is d o n e
using the prevailing exchange rate.
The entity manages foreign exchange risk from future commercial transactions and recognized assets and
liabilities by proj ecting for expected sales proceeds and matching the same with expected payments,
b) I nter est r ate r isk
Interest rate risk is the risk that Kenya Law’s fi nancial condition may be adversely affected as a result of
changes in interest rate levels. The entity’s interest rate risk ari ses from bank deposits. This exposes K enya
L aw t o cash f lo w i n t er est r ate r i sk . T h e i n t er est r ate risk exposure ari ses mainly from interest rate
movements on the entity’s deposits.
( 30
)
r

Annual Report and Financial Statements for the year ended 30“’ June 202 1
iv) C api t al Ri sk M an agem ent

The obj ective of K enya Law ’s capital risk management is to safeguard the entity ’s ability to continue as a
going concern. The entity capital structure comprises of the following funds:
2020-202 1 2 0 19 - 2 0 2 0
R ev a l u at i o n r e ser v e
Retained earnings 168,25 1,025 142,525,62 1

Capital fund 23,656,276 23,656,276
T o t al fu n d s 19 1,816,301 166,181,897
1
Total borrowings
L ess: Cash and bank bal ances (62,919,417)’ (88,653,475)
Net debt/(excess cash and cash equivalents) 128,896,884 77,528,422
Gear ing 6 7 . 19 % 4 6 .6 5 %
Capital f und is constituted of Non-Current A ssets that Kenya Law inherited fr om the Judiciary upon
delinking while retained earnings is an accumulation of operational surpluses and deficits over the years.
( 31
)
1

Annual Report and Financial Statements for the year ended 30*'’ June 202 1
26. R E L A T E D P A R T Y D I SC L O SU R E S
Nature of r elat ed par ty r elationships

Entities and other parties related to the entity include those parties who have ability to exercise control o r
exercise signifi cant inf luence over its operating and fi nancial decisions. Related parties include
management personnel , their associates and close family m em b er s.
Gover nment of K enya
The Government of K enya is the principal shareholder of the National Council for Law Reporting,
holding 100% of the Council’s equity interest. The Government of K enya has provided full guarantees to
all long-term lenders of the entity, both domestic an d ex t er n al .
Other r elated par ties include:
i) The Parent M inistry;
ii) County Governments
iii) Other SCs and SA GA s
The transactions are at arm’s length and are recognized in accordance to K enya Law’s existing operational
policies.
Description 2 0 2 0 -2 0 2 1 2 0 19 - 2 0 2 0
K sh s K sh s
Tr ansactions with r elated par ties

») Sales to r el ated par ties
Sales of legal publications to Judiciary 72,500 889,000
Sales of legal publications to SLO& DOJ 100,000
Sales of legal publications to Homabay County 45,000
Sales of legal publications to TransNzoia County 13^ 0
Sales of legal publications to Offi ce of the Auditor G en er al 6 1,000
Sales of legal publications to Uasin Gishu County 149,500
Sales of legal publications to Clerk of National Assembly 50,000
Sales of legal publications to Baringo County 102,000
Sales of legal publications to Cooperative Tribunal 147,000
Sales of legal publications to K enya Deposit Insurance 338,000
Corporation
T ot al 1,100,000 989,000
b) Pur chases fr om related par ties
Training and conference fees paid to govt, agencies 987,960 858,275
T ot al 9 8 7 ,9 6 0 8 5 8 ,2 7 5
G r an t s / T r an sf er s f r o m t h e G o v er n m en t
Gr an t s fr om N ati o n al G ov er m n en t 336,540,366 354,300,000
T ot al 336,540,366 354,3 00,000
Expenses incur r ed on behalf of r elated par ty
Payments of salaries and wages for 72 employees 136,501,^ 08 133,0 16, 175
T o t al 136,50 1,308 133,016,175
b) K ey management compensation
D i r ect or s’ em o l um ent s 4,555,000 4,095,868
Compensation to key management 4 1,097,928 37,030,089
:) T ot al 45,652,928; 4 1,125,957
( 32
)
T

27 . E V E N T S A F T E R T H E RE PO R T I N G PER I O D
There were no material adj usting and non- adj usting events after the reporting period.
28. UL T I M A T E A N D H O L D IN G EN T I T Y
National Council for Law Reporting is a State Corporation or a Sem i - A u t on om ou s G ov er nm en t

A gency in the Office of the Attorney General & Department of Justice, herein the holding entity.
The ultimate holding entity for National Council for Law Reporting is the Government of
K enya.
29. CURRENCY
The fi nancial statements are presented in K enya Shillings (K shs).
( 33
)
r- X

Annual Report and Financial Statements for the year ended 30^ June 202 1
A PPE N D I C ES
A P P E N D I X I : P R O G R E SS O N F O L L O W U P O F A U D I T O R R E C O M M E N D A T I O N S
The auditor raised the issue of shortage of staff as a key audit matter in the financial year 2019/2020
au d i t . T h i s m att er h as n ot b een r eso l v ed an d w as sti l l outstanding as at 30* June 2021. Internally, we
acknowledge that this is an urgent matter that needs to be addressed. Kenya L aw has developed new
Human resource instruments that have been approved by the State Corporations A dvisory Committee
(SCA C) and is planning to engage the National Treasury for additional f unding to recruit additi onal
staff , acquire additional of fice space, f urniture and com puters.
Editor / Chief Executive Officer (A g) Chairperson of the Council
D at e. 3 1. 1 1 D at e . . .3 1.12 .2 02 1
( 34
)
i -r r

A P P E N D I X n : I N T E R - E N T I T Y T R A N SF E R S
T h e ab ov e am ou n t s h av e b een com m u n i c at ed t o an d r eco nci l ed with the Offi ce of the A ttorney General &
Department of Justice.
N am e of the
M D A /D on or
T r ansfer ring Date

the funds r ecei v ed N at u r e: W her e Recorded/recognized Source
Dat e as per Recur r ent/Dev St a t em en t of
bank elopment/Othe T otal A mount - F i n an ci a l

i
s t a t e m en t r s R sh s
Performance ^Capital Fund
St ate L aw
St ate L aw O f fi ce
O f f i ce &;
& Department of
bepartment Ju sti ce
o f Ju sti ce 2 7/ 8/ 2 0 2 0 R e c u r r en t 80,385,09 1 80,385,09 1
S t at e L aw St at e L aw O f fi ce
O f fi ce & & Department of
Department Ju sti c e
o f Ju sti ce 3/ 11/2020 R e c u r r en t 80,385,092 80,385,092
S t at e L aw St at e L aw O f fi ce
O f fi ce & & Department o^

D epartment Ju sti ce
of Justice ^/3/2021 R ec u r r en t 70,385,09 1 70,385,09 1

St at e L avy St ate L aw O f fi ce!
bffi ce & & Department of
Department Ju sti ce
pf Justice 24/6/2021 R ec u r r en t 90,385,092 90,385,092

S t at e L aw St at e L aw O f f i ce
O f fi ce & & Department of
D epartm ent Ju sti ce
o f Ju sti ce 7 / 7/ 2 0 2 1 R e c u r r en t 15,000,000 15,000,000
T o t al 336,540,366 336,540,366:
( 35
)
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Annual Report and Financial Statements For The Financial Year Ended June 30, 2021

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Annual Report and Financial Statements For The Financial Year Ended June 30, 2021

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Where Legal Information is Public Knowledge

Prepared in accordance with the Accrual Basis of Accounting M eth od u n d er t h e

International Public Sector A ccounting Standards (IPSA S)

15. ST A T E M E N T O F C H A N G E S I N N E T A SSE T S F O R T H E Y E A R E N D E D 3 0™ J U N E 202 1 .... 3

16. ST A T EM E N T O F CA SH F L O W S F O R T H E Y EA R E ND E D 30™ J U N E 202 1 4

(a) B ack gr oun d in for m at ion

(b) Pr incipal A cti viti es

F i d uci ar y M an agem ent

1 Ed i t or / C E O Mr. L ong’et Terer

6 Head of Law Reporting M s. Nj eri Githanga

(d) F id u ci ar y O v er si ght A r r an gem ent s

A udi t & Risk M anagement Commi ttee activities;

A udi t an d R i sk i) M r. M ichael M uchemi - Chairperson

F inance & General P urp oses (F & GP) Committee activities;

i) M s. Janet Ki meu - Chairperson

Tec h n i ca l C o mm i t tee a cti v i ti es;

i) M s. Linda M urila - Chairperson

H u ma n R eso u r c es C o mm i ttee a c ti vi ti es;

M embership of the Human Resources Committee of the Co un c i l i n c l ud es :

i . Hon. Lady Justice Fatuma Sichale - Chairperson

(e) K enya L aw ’s H ead Office

(f) K enya L aw’ s Contacts

(g) K enya L aw’ s Banker s

ii) Barclays Bank of K enya,

Ms. Linda M usilivi Murila, alternate member representing the A ttorney

Prof K i ari e M w aur a i s the D ean of the School of L aw , w h er e h e i s al so a f ul l

i l W A t M > Judge - Court of Appeal

Hon. Lady Justice Fatuma Sichale was admitted to the R o l l of A d v o cat es i n 19 8 3

Judge - High Court of Kenya

Hon Justice James Rika is a Judge at the High coiul . H e holds an L L B fr om U oN ,

Dean, School of Law, University of Nairobi

Prof Winifred K amau is the Dean School of Law University o f N ai r ob i . Sh e

Senior State Counsel , OA G& D OJ

Date of Appointment - June 2019

Mr. Nj oka is a graduate of the Kenya Institute of M ass Comm unications,

M s. Eva Kimeiywo, Principal Printer

Rs^^ mrn ywoTT^ ^rmcipar Pnnter^n nr Tjavemmenr Pre s^ nr cIia^ e

A dvocate of the High Court

M s. Janet K imeu is an A dvocate of the High Court of K enya and M anaging

A dvocate of the High Court

M r. M iehael Muchemi i s an A dvocate of the High Court of Kenya and M anaginj

Mr. Nj oroge is the Director of Legislative and Procedural Ser v i ces i n th e

Reporting (Kenya Law). Previously, he served as the Senior A ssistant Editor ,

Mr. L ong’et Terer

M r. Long’et is the Editor /CEO of National Council for Law Reporting. He is in

HR and Administrative Manager

M s. W atil a i s responsible for the H R and A dm inistration f unctions at K eny a L aw .

Team-leader, Strategy, Quality and Performance Evaluation.

M s. Muthaura is responsible for the Strategy, Quality an d Per f or m an ce

Ms. Githanga is responsible for the techni cal department th at d eal s w i th th e

Mr. Andago is responsible for the Information Communications an d

functional areas. Mr. Andago holds a Bachelor’s Degree in B u si n ess

M s. Nakhungu is responsible for the Sales, M arketing an d C u st om er C ar e

T eam - L eader , Internal A udit

Mr. Odero is responsible for the Internal Audit function at K eny a L aw . M r .

M r . John Paul M utugi

Mr. Mutugi is the head of procurement at Kenya Law. He is in-charge of