Access to Information (b) (c) No. 31 of 2016 the authority of the Cabinet Secretary to make regulations under this Act shall be limited to bringing into effect the provisions of this Act and fulfilment of the objectives specified under this section; the principles and standards applicable to the delegated power referred to under this section are those found in— (i) the Statutory Instruments Act, No. 23 of 2013; (ii) the Interpretation and General Provisions Act, Cap 2. (iii) the general rules of international law as specified under Article 2(5) of the Constitution; and (iv) any treaty and convention ratified by Kenya under Article 2(6) of the Constitution. PART VII — MISCELLANEOUS PROVISIONS 26. Annual reports (1) The Commission shall submit an annual report to Parliament and may, at any time, submit special reports to the Cabinet Secretary on any matter relating to any of its functions. (2) The annual report submitted by the Commission under subsection (1) shall include an overall assessment by the Commission of the performance of the Government with regard to access to information during the period under review. (3) The Cabinet Secretary shall lay the annual report of the Commission before Parliament within two months of receipt thereof, with any comments thereon which the Cabinet Secretary considers necessary. (4) The Cabinet Secretary shall be required, in every year, to report to Parliament the steps which the Government has taken in implementing recommendations made in the Commission's reports. 27. Reports by public entities th On or before the 30 day of June of each year, every public entity shall submit to the Commission a report covering the preceding year, which shall include— (a) the number of requests for information received by the entity and the number of requests processed; (b) the number of determinations made by the authority not to comply with the requests for information under section 8, and the main grounds for such determinations; (c) the average number of days taken by the entity to process different types of requests; (d) the total amount of fees collected by the public entity while processing requests; and (e) the number of full-time staff of the public entity devoted to processing requests for information and the total amount expended by the entity for processing such requests. 28. Offences and penalties (1) Any person who knowingly discloses exempt information in contravention of this Act commits an offence and is liable, on conviction, to a fine not exceeding one million shillings, or to imprisonment for a term not exceeding three years, or both.