The Finance department is headed by the Finance officer Mr. Herbert Ngaira
The department controls all the accounting process in the institute including;
- Reconciles all revenues collected on a daily basis. Checks balances against accounting receipt records.
- Posts accounting data by computer system data entry in the cash journal on a daily basis. Maintains trial balance.
- Prepares bank account deposit documents and confirms deposit totals, makes bank account deposits and Reconciles bank balances with cash book balances
- Preparation of reports and financial statements on IPSAS on quarterly and annual basis
- Coordinates the accounting of bail money, including recording money received, returned or forfeited.
- Completes end of the month closing process and disburses revenues and other funds to the appropriate entities.
- Reconciles revenue reports on a monthly basis.
- Prepares financial reports such as revenue summaries, revenue transmittal sheets, trial balance reports, and bank account reconciliation forms.
- Maintains and serves as point of contact with the Administrative Offices concerning finance issues.
- Preparation of payroll and payslips for BOG employees
- Performs case processing duties in addition to performing accounting duties as required.
- Interacts with and assists attorneys, litigants, law enforcement personnel, court staff, and the general public. This includes responding to routine requests for information and assistance from the public regarding accounting and/or case processing issues.
The accounting department is guided by the following:
- Accountant act Cap.531 of Laws of Kenya.(2008)
- International Accounting Standards & International Financial Reporting Standards especially IAS 1 & 20.
- International Public Sector Accounting Standards (IPSAS)
- International Standards of Supreme Audit Institutions (ISSAI)
- ISO 9000:2015 Certification procedures.
- The Anti-Corruption and Economic Crimes Act, 2003
- The Accounting procedures for Ministry and public TIVET institutions.
- The procedures of Institute of Certified Public Accountants of Kenya(ICPAK)