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Directorate of Finance

The Judiciary > Directorate of Finance

The Directorate of Finance is responsible for promoting proper financial management systems and controls in the Judiciary. It oversees the establishment and implementation of prudent financial policies and procedures aimed at enhancing integrity, timely service delivery and value for money. It also monitors the financial processes to ensure consistency with relevant legislative frameworks and adherence to national financial policies and procedures. This control framework is expected to ensure that the Judiciary achieves its mandate in an efficient and effective manner. The Director of finance also advises the Judiciary on the administration of complimentary funding from development partners.

The directorate is mandated with Planning, Budgeting, Reporting, and Monitoring and Evaluation to ensure accountability in preparation and implementation of the budget in the Judiciary.

The budget process for the Judiciary is linked to the National Government process which is anchored on the Medium Term Expenditure Framework (MTEF). The MTEF budget process is a transparent process that entails a 3-year (referred to as medium term) perspective to planning and budget formulation. It links policy priorities with resource allocation and ensures efficient use of public resources.

The Judiciary adopts the process for the National Government Budget Process as provided for in the Public Financial Management (PFM) Act 2012. The following stages are outlined:

o   Integrated development planning process which shall include both long term and short term planning.

o   Planning and determining financial and economic policies and priorities at the national level over the medium term.

o   Preparation of overall estimates in the form of a budget policy statement of the National Government revenues and expenditures

o   Adoption of the Budget Policy Statement by Parliament as a basis for future deliberations.

o   Preparation of budget estimates for the national government.

o   Submitting those estimates to the National Assembly for approval.

o   Enacting the Legislations required to implement the National Government’s budgetary proposals;

o   Implementation of the approved Budget

o   Monitoring, evaluation and accounting for the budgeted expenditures

o   Reviewing and reporting on the budgeted expenditures

The overall goal is to ensure efficient allocation and use of public resources for the achievement of the key mandate of the Judiciary.

The specific objectives
  • Ensures appropriate financial planning and financial controls;
  • Ensures procedures in operation are in accordance with the Judiciary’s Financial Regulations and the national objectives.
  • Prepare Annual Budget and Financial Forecasts for approval by the JSC and submission to Parliament as stipulated by the PFM Act 2012.
  • To monitor the financial performance of the Judiciary and report regularly to the JSC.
  • To provide regular financial management information in an understandable form to all budget holders.
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