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Waggaa IS'''' ...... Lak. 3/2002
-/:'t'e i'l!!l'i.M NO. 312010
Finfinncc, Ebla 17 Bara 2002
~.·}t.',.: °'l.J'"IIY ,"(7.: jti'i.~ '}.Y"
Finftnc. April 25. 2010
MAGALATA OROMIYAA
1 /\+ MEGELETA OROMIA
Gatiin Tokko ...... ...... ..... ...... .
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Unit Price ............ ..... ............ .
OABIYYEE
I.;lhsii L:lkl.:.156 12002
Labs ii Bulchiln sa F:layillsaans ii MOoluil1maa
Na:::lIlnoo Oromiyaa lak . SRII 997 irra deebiidhuan
looyyccssuuf bahe . . .......... .. ........ Fuula 1
Labsii Lakk.156 12002 l
LABSII BULCHIINSA FAAYNAAN!m
MOOTUMMAA NAANNOOOROMiYAA
LAKK. 88119971RRA DEEBIIDBAAN
FOOYYESSUlJF LABSII BAilE Bulchiinsa Faayillaansii Mootumm,l(l Naannoo 9rom1yaa wajjin wal qabatec rakkoQwwan raawwii hojii irratti mudatan maqsuun qophii baajata Mootummaa. sassaabbii maallaqa Mootummaa, kaffaltii, qabiinsa herregaa fi hordoffii keessaa aJ...h.sumas bulchiinsa idaa fi qabeenyaa ga ' uumsa, si'aa'inaa Ii bu ' aa akka qabaatu gochuun barbaachisaCl ta'cc waan argamccf.
Mootummaan itti gClafatamummaa irraa cegamu bahuufSlrni Bulchiinsa Faaynaansll Mootummaa caalaattl bu ' aa qabcessa gochuu fi bu ' aa sagantaa qorannoo Fooyya'insa Siviil SarvIs,i kan la ' an sIrna hoj imaata haaraa hojiirra oolchuuf Labsii Bulchiinsa Faaynaansii hojii Irra jiru fooyyccsuun barbaachlsaa ta ' ee waan argameef, Akkaalaa Hccra Mootummaa Naannoo Oromiyaa Fooyya 'ec Bahc Labsii Lakk .. 46! 1994 keewwata 49(3) (a) tiin kan kanani aanu labsamee jira.
To'annoo Catlce Moot~nlll1aa Naann'oo Oromiyaatiill Kan Bahe
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CONTENT Proclamati;n No. 156/2010
Proclamation No. 156/2010 Aproclamalin 10 Re· establish the financial adminslration or Oromla National Regional State Proclamation No ggl
1997 .. . .. ..... .............. Pagel
. PROCLAMATION No.156/2010 A PROCLAJ\'IATION TO RE-ESTABLISH TBE FINANCIALADMINSTRATION OF OROMIANATIONALR~GIONALSTATE
PROCLAMATION NO.88/1997.
WHEREAS, it has become necessary to revise the Oromia Regional State Financial Administration Proclamation to render effective and efficient the budget preparation, collection and payment of public money, maintc:nance of accounts, internal audit and the management of public resource and de~t by alleviating the problems encountered in the implementation of the Proclamation during the period in which it was in force;
WHEREAS, the govemment well functioning its accountability and [0 render more effective the system of public finance admimstration It has become necessary to implement the outcome of the studies carried Ollt under the Civil Service Reform Program;.
NOW TH EREFORE, in accordance with Article 49(3) (al of the200 1 Revised Constitution of the Oromia National Regional State, it is hereby prochlimed as follows.
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Labsii Lak. Fuula2
Mootummaan ittigaafatamummaa isaa gahumsaan bahuuf sochii godhu keessatti qabeenya qusaonaa fi karaabu'aa qabee$sa ta'een faayidaa i,,-a akka oolu taasisuun barbaachisaa ta'ee waan argameef; Labsii Sirna 8ittaa Mootummaa Naannoo Oroniiyaa hojii irra jiru akkaataa qoranndo Jijjirama Bu 'uraAcleemsa Hojii geggeeffameen walsimsiisuuri barbaachisaata"'~e.:!\.V~an ,
';', . argameef;
Akkaataa Heera Mootummaa Naannoo . \,' .. ) '.
Oromiyaa Fooyya:'ee Bahe La~sif Lakk. 46/ 1994 keewwata 49(3) (a) tiin kl'in kanatti aanu labsamee jira ..
I(UTAATO{(KO . ,; \
I
Tumaalee Walii!!allla
1. Mata Duree Gabaabaa
Labsiin kun "Labsii Sima Bittaa fi Bulchiinsa Qabeenya, Mootummaa Naannoo Oromiyaa M rrtee~suf Bahe Lakk 157/2002" jedhamee , waamamuu ni danda'a.
2. Hiika . Akkaataan jechichaa hiika biroo kan
kennisiisuuf yoo ta'e malee, labsii kana keessatti:
1)" Mana Maree Bulchins.aa" jechuun, Mana MareeBulchiinsa Mootummaa Naannoo Oromiyaati.
2)" Bllroo yookaan Hogganaa SUroo" ... jechuun akka walduraa duubaatti Biiroo
I MaaUaqaa fi Misooma Diinagdee Oromiyaa yookkaan Hoogganaa Birichaati.
3) "Do~maa Kaadhimaritaa" jechuun, natna bittaa mootummaa keessatti hirmaachuuf affe;rame )'Ookaa)1 hhm~achuuf iyyate jechuudha.
4) "Bittaa" jechuun, me~shaaJee, hojiiwwan . dameeijaarsaa, tajaajila gorsaa fi taJaajHa biroo bittaadhaan, kiraadhaan yookaan . waliigaItee biroo kaminiyyuu argachuu dha. I
5) "Meeshaa" jechuun, bifa jajjabQotiin. dhangala'aan yookaan bifa gaa~iitiin·kan( . argamu meesh,aa dheedhii, omisha, sha.qaxa, softi~eerligabaaf qophaa'e; beeylada~ fi akkllSlimas; tajaajiloonni me.eshaa bitamuu wajjin \Val-qunnamtii qabanii fi gatiin isaa gatii meesha'll bitamuu hin-caalle kan a,kka, t~aajila dhaabuu; geejjlba,suphaa fi kan l<ana fakkaatu ni dabalata.
6) "Manneen HojiiMootummaa" jechuun, guutummaaguutuuttl yookaan gartokl<eedhaan baajata Mooturrnnaa Naannoo Oromiyaatiin kan bulu jechudha.
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Proclamation No. 157/201 2
Whereas, government executing its duties, economically and efficiently utHizingpublic property is crucial and d~cisive.
!
In consistent to public procurement and property administration of Orort'lia National Regionat'State, it . shall also an instrumental to f~ta~a' su.st~i,n the proceses matching withthe new strategic plan of action.
Now, Thereforej ,in accordance with Article 49(3) (a) of the 200 I Revised Constitution of the Oromia National Regional State, it is hereby proc,laimed as follows:
CHAPTER ONE ( GENERAL
I. Short Title This Proclamation may be cited as th~ «The Oromia National Regional State Government Public Procurement and Property Administration Proclamation No. 157/201 O>~
2. Definitions Unl,e'ss the context requite otherwise, in this Proclamation: 1) "Regional Council" means the Oromia
National Regional State Government Administration Council.
2) Bureau or Bureau Head» means the Finance ~nd Economic Development Bureau' of Oromia and head of the finance and Economic Development
. Bureau; respectively;
3r«Cllndldate» means a physical or juridicalperson invited to take part in public procurement or ~eeking to be so il1wi~ed. ,
4), «Proc.\irement» means obtaining , h) goods, works, cons\lltancy or. ot er
services through pur c'h as in g, hiring or obtaining by any other
contractual meaJ1.Si 5) ~(GoOds >~ means rawmateriaI, products,
equilJment llIlq commodities.in the fonn of solid, liquid or gaseous, market~bl.e software and live animals as well as
installation" transport, maintenanc,e or similar o~Ii~ti~~ ,related to the supply of the ~if their value does not exceed more ~han !batof the goods themselv~s;
6) «"ubIiC'Sody» mean~ aqy ,p,ublic ,~i' , ,.< ! ,:', : ' '" \ ')
body, which is partly or. wholly financed by Oromia Regional State Government budget.
wwww.chilot.me
Labsii Lak, 156/2002.'Fuula,3
iIY "vet-fir)' ee'~ganti\aa'" j(¢c'lI\!~U~.~':bara baa:jataa darbe taawwhprojeektoota , kaa:pitblaa waHin:Kia1'lwalqabate gaaffii kaffilltiii' dhiyaatu baaj ~ta
T<,aappttaahhwaSilia darbee irraa kan 'kat'falariiu'J.\lfbdlessal irraa
: i~~~~lde,kan)iru yeroo guyyoota 30 , ,,',dllit , i2'),llSaajata rlabalataa" jechuun, bara , ", ,1:Iaajata~ keessatti hOJU mooturntliaa '~Myachuuf baajatni gatiihayyamame
,g/:lhaa ta'uu yoo baate yp6kiin hojii '. Jll90tumtnaa baajatni hin hayYamaminiif
,,>,0,0, Qunnatr\e yookiiri' baaj atni " hayyanuupe sababa gaha'a hin taaneef baajata hayyarnamuu' dha, '
13) "Herregl\l~an walitti qabaman biroo" jecbuun,gibiraa fi ~dabbiiwwan gib~r~ alat,ti MootumrnaaNaannootiif kan ,kaffal~mu maa1\aqa kamiyyuu jechuu dha, "
14) "Mana ,hoj,ii 1)t\ootummaa" jechuun, gartol~keen, yookijnguutumaa guutuuttj, baaj ata Mootummaa Naannichaatiin kan bwlujechuudha.
15) "Maallaqaa Moot.\Jmmlila!' j~chuun, Hoogganaan Biirichaa yookiin abbaa
,taayitaa kamiyyuu maqaa Mootumrnaa ,Naannichaatiin maal\aqa fU'Jdhuuf yookiin walitti qabuudbaaf nama angoon seeraankennameef, kan fuudWe yookiin kan walitti qabe kamiyyuu !fha.' ,
16) "Qabeenya Mootummaa" jechuun , , maallilqa tnootummaa fi lafaan alatti (
" abbl.lmmaa Mootummaa Naannoo jala kanjiruqabeenyaa kamiyyuu dha
1.7) "Dhiifama" jechuun, gibira, adaba yookiin hertegaawwah wahtti qabaman biroo dhiisuuyookiin irraa bilisa 'gochuu dha.
18)"Idaa haquu"jechuun, mootummaan hen:egaw,wan wali~ti qabaman, ' dirqamaawwan yookiin gaaffiwwan naafta'aa kan biroo S\llmee herregaa irraa haquu dl1a.
19) "Sinkiing fandii" jechuun, J1qii yeroo dheeraatti deebi'suuf fudhatame' kaffaluudhaaf, meeshaawWan dhaabbii , bakkabuusuudhaaf yookiin Manni,
I Maree, Bulchi,insaa kaayyoo biraa; ~ kamiftlyYUu rnaallaqaaoolu\.ldha.
20) /IPeeggarsa Saaj ataa" j ech uun, '". " " ,I Mootummaan Federaalaa Mootummaa
Naahnootiif yookiin MQotumnaan ,'/'" Nillannoo' A1anaalee 'fi Bulchiinsa
"M~pliliiiaaf',ciIe-eggarsa baajataa bara ')blia:Jara'a' k"'tsstlttjl" :\(er,nuo.dha.
21) II iJijjti¥aii'BltjilaiQ'1~~uun mana hojii MootumrnatO~~uree,dame~ mata' diltee'/gulilMaIfJhe\ltegatCYOOkii~ pt'ojeeKtii:i6kkotraal~ bfr.~ jijjiirrru( baajataa hayYamaWiUl:ldhif: ' ,
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Proclamation No. 156/201O,P e 3
11. "Grac'¢ ,Period" meartsthe thirty (30) . , 'd~YSqotrimenc.ins, RainIe 1 during
which invoices rec~ived foi; activ1ties of a capital project carried' ouiin the previous fiscal year shall be paia from the previous fiscal year's capital budget. appropriation; ,
12. "Supplementary Budget" means a' bl,ldget approved in situatioTI!.where the revenue budget appropriated for activities of the government to be carried out in a fiscal year is not , sufficient or where a budget is
"required 'for an activity of the government to which budget is not, appropriated or where the expenditure budget appropriated for an activity is not sufficient.
13, "Other Rece:ivables" means any amount owing to the regional government; other than a tax ~r penalty;
14. "Public Body" means any organ of the regional government which is partly or wholly financed by Government allocated budget.
15, "Public Money" means all money belonging to the regional government received or collected (or receivable) by the head of the Bureau or by any offlci,al of the regional
'Government or by any 'person authorized to receive and collect such money on behalf of the regional Government.
16) "Public property" means all property, excc,pt public money and land, belonging to tne Regional government.
17) "Remission" means the discharge or release from taxes, penalties or other
! receivables clue to the 'Regional government.
18) "Write-off" means the ctmcellation from the books of accounts, of receivables or obligations due to the ,Regional, state or any claims by the Regional government;
19) "Sinking Fund" means a fund invested tQT,epaya long-term debt, replace fixed assets or for any other public purpose determined by regulation issued by the Council of
. Regio~al Administration; 20) "Budget Subsidy" means the,annual
budgetary,amount provided by the Federal Government to a Region 01
Regional Government to th{ Woredas 'and Manucipalitie!
(' ' '2'1) Administrationallevel. "Budget transfe,r" means th€ authorized'movemel'lt of fund; in at approved budget from one pubIii
body,head; subheaCi, lltoject or hen h ' " to anot er; .
wwww.chilot.me
•
Lab"sif'Lak.1 S6f2002',Fuula-4' '.
" ,2~ ) "Od1iti,i kee~'; jechuun;hojli mana hojii . 'M60tul'iJiriaatiin)U"~a'd~balliraJ' uumuu
,haal~ sOchii ManaMJii6h'a.rf&yYeessuu 'filoq¢imueehdjii fujlilljilagdrsalt kennuu' yob hi '\l,sObhli badiidhaaf.saaxilu
. too;achuu'fj bulChtluf' adeemsa hojii 0
diriireenbu1aaqabeessumfuaa isaa' gamaggamuuf tooftaa dandeesisutl fi· naamtisaan gaggeetfamee kaityYoo mana
'nojfcha:a akkagalma ' ga~u gocha gargaaI'Uudha. '/ .
23) "To'annoo keessaa" jechuun, adeemsa hojii hundumaa kail ilaalu yoota'u> saaxilamuu gaggesitoota hQjii fi hojjetl:ootaa manahojii
. Mootummaan kan raawwatuuto'achuuf, akkaSumas madaalli mirkanaa' ee kennuu dandeesisu haala uummuu 'fisima ergama mana hojichaa galmaan ga'uu kan dandeesis1:lUdha.
. 24) "Baasii BIU)-jataa 01 ta' e" jechuun. baaj ata mirkana'eefi hayyamame yookiin jijjiirraadhan hanga ramaQam~eol . baasii gochuudha.
25)"Herrega Walitti Qabamaa" jechuun, maallaqni mootummaa gahi fi baasii kan itti taasifamu Herregll Mootummaatti.
26)"ldaaMootummaa')echuun.Mootumrhaan Naannoo bu'ura labsii kanlU)-n biyya keeSSllEl kallatiidhaan Jiqaa fudhatuudhaa.
.27)"KaJlatiidhaan Jiqe~ffllchuu" jechuun, sanadoota wabiin osoo hin ta'iin Jiqeessaa waliln waliigaltee taasifamuun maallaqa liqiin fudhachuudha
28) "Sanada Wabii" jechuun, waadaa • faaynaansii yookiin dirqama faaynaansii : raawwachuufk!in kennam\l yookiin kan
. qabamu sanadaa kamiiyyuu yoo ta'u, sanadli malla .Kuusaii, sahada waadaa fi boondiini dabalaia~
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3.,' Daangaa ~aawwatlhlsaJ , 1) ,Labsiin kun n1anneen hojii ·r .. f_~3.~H-___ ~.A1
Mootummaa Naanrii'chaa raawwatiinsa rii.qabaata.
irratti, ( Ii) .eu~ h"'~ .. ~~~!l"~!1'~(I)' nhAII· , r ·Ifm!"t"'-#'··:,..··~,Htt.f: .. ,Ii).'" :f II,e;
2) Manni'Maree Bulchiisaa facaatii manneenhojii Mootummaa labsiin kun . ilaalu yeroo yeroodhaan ni baasa.
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Labsii kana keessatti s~abl'dhiiraati'in kan ,~ ibsaine dubitrtiilsni -<tabala$.
taasisa.'.';. i. 2) '. Qabeenya Mqp,tl.!Jl1maa sirriitti
h,9jiirra9qlfhuu~.kflt~ .~andeesisu qQphii karooraa~qooddli qabeenyaa fi simi ramaddii h~ajAtalI hoj iira akkll oolu ni taasisa. '
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P(o~lal1)ation No. 156/2010,Pa e4
22} \~lntel'lilal Al.ldit" is an independent and r/objectiyeassur,ance and consulting
activity. designed to add vah.le and improve an otganiza~ions opc;rations which help~ aa organization a~~Ql1'!PI.ishits, objectives by bringing
, :. . ,jnl:a ,~yste1\laticand disciplined apprmich to evaluate the effectiveness o.firi~k, ,w~-o,l;lgem~nt, controI and
, governance process. . . . 23) "Illternal Control'" 'is an integral
process that ls' affected by a public body's mana~ement arid personnel,. designed to addresS'tts'ks' and to provIde re.asOt'lable assurance that
. 'is the pursuit ofthepillilic\>ody's mission.'
24) "Excess Expenditure" sil!iIJ mean . expenditure irl exeessofthe budget approved 'or appropriated or the " budgetalJoc:ated through budget transfer.
25) "Consolidated Account~'; 'rIleans' the Regional" gov:ernmet1h treasury aceountsthrough which; Public Money is received and-Disbursements
·aI1d Expenditures are made. 26) "Public Debt'.' ShaH mean domestic
borrowings, of the Regional government by Qirect advances.
27) "Direct Advance" means borrowing made by entering into a loan agreement with the leneJer and not by issuing Securities,
28)'~SecJ.1rity" means something given , or pledged to. secl.lre a. financial . promise qr a, financial ~bligation and incJudesatreasury bill, a note or a
. ,bondi '., 3 •. ScoQe O{4QI2Ueati~u,1 .
r},.;.JQi.s"pro.f,l~tp~~ion ,applies to all Re~ion~1 H~b.h~. bodIes.
~: n~ ~91 of Regional Administration I~y fr9ffi time to 'time issue the list of public bodiesto'bC governed by this Proclamation~
4. Gender Reference Provisions of th{s Proclamation set out in the masculine gender shall also apply to the feminine gender. '
PART TWO Flnanela} Responslbillty
5. Powers an'Uutles'oftbei Bureau Head theiBllreliuHlllad.of Finance ane
. EC<!lnotnieDevelopment shall have '. the duty <to:. ' "
. 1. Sup~rvi;sel 'and monitor ccrrrec implementatiQDofthe finance ofth Regional Government; and conduc audit of public bQ,dies, if it deem neCeSSl)fY;
2) Ensure that systems \l;re .establisM for' planl1ing,; ~Uocftting res6um al1d appr9priation ,oCbu4get whic enable proper utiilzation ·of publ resources;
wwww.chilot.me
Labsii Lak. 15212002, Fuula 5
3) Baajata waggaa naannichaa ni qopheessa.Bu'uura hayyamameen kaffaltii ni r~wwata.
4) Hojii odiitii keessaa manneen hojii mootummaa ni gaggeessa,
5) Hojiimaata fi sadarkaan oditiin keessaa ittiin r!lawatamuu fi sadarkaa hojii fi qajeelfama naamysaa ni baas a, dandeettii oditii keessaa ni cimsa
6) Raawwii gabaasa oditii ke~ssaa ni hordofa,
7) Xinxaalaa yookiin qorannoo argarmoo oditii keessaa kan argisiisu gabaasa waggaa Mana Marce Bulchiinsaatiif ni dhiyeessa, murtoo kenn,ame ni raawwata.
8) Raawwii baajataa ni hordofa, ni gamllllggama, ji'a ji'aan gabaasa raawwii baajata Mootummaa qophcessee Mana Mwee Bu1chiinsatiif ni dhiyecssa.
9) Waa'ce bulchiinsa baajata Mootummaa fi raawwii isaa hawaasni huoonnaa akka argatu ni taasoisa.
10) Bulchiinsii maallaqa Mootummaa bu'aa qabeessaa fi hojimaatni yookiin simi dhimma kanaaf diriire haala qusannaan raawwachusaa ni hord~a.
II) Herr~ga Mootummaa ni hordofa. Raawwii Faaynaansii Mootummaa Naannoo hainmata maallaqaa kan argisiisu ibsa waliigala waggaa yeroo barbaachisutti Mana Maree Bulchiinsaatiifni dhiyeessa.
12) Bulchiinsa Faaynaa,nsii Mootummaa ilaalchisccMannccn hojii Mootummaaf hojii ijaarsa dandcettii ni raawwata'
6. Itti gaafatanwmmaa HoggantootaOI'aanoo Manneen loHi Mootu!!!Jlaa I) Hooggantoonni' 01'aanooni
Moo~ummaa Qabeenya itti gaafatttmummaa isaaniijalatti Rrgamu kaayyoo bllhcef qofaaf ooluu isaa, akkasumas itti fayyadamni isaa, qusannoo, gahuumsaa fi bu'aa qabeessummaa 01 'aanaa argamsiisuu karaa danda'uun raawwachusaa mirkaneessuuf itti gaafatamummaa qabu. ..
2) Sirni nojiimaataa qiriirce hojii irra ooluu isaa mirkaneeffachuu qabu.
3) Mana hojichaa keessatti iftoomaa fi Ittl gaafatamummaa kan mirkaneessu sirna bulchiinsa faaynaansii diriirsuu qabu.
4) Man!) hojichaa keessatti' simi odiitii keessaa hundaa'ee humna nama baratee gahaa kan qabu ta'uusaa, oditiin keessaa bili!;aan, siya'innaa fi haala qusannoo qabuun raawwachusaa mirkaneeffachuu qaba.
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Proclamation No. 156/2010, Page 5
3) Prepare the Regional Government annual budget and make disbursements based on the budget appropriated;
4) Oversee the internal audit functions of public bodies.
5) Develop appropriate standards of work and conduct for application throughout all public bodies internal audit functions; develop internal control standards, assist in building the capacities of the internal audit;
6) Monitor measures taken in <lrcordanc'e with internal audit reports;
7) Submit annual reports on the findings of internal audit to the Council of Regional administration and monitor the implementation of decisions of the Council;
8) Monitor and evaluate the execution of budget and submit monthly report to the Council of Regional Administration on the performance of budget;
9) Raise the awareness of the public with regard to budget administration and execution;
10) Establish and monitor a system which renders cash man.q;:cment effective and economical;
II) Maintain the accounts of the government; submit annual report whenever necessary to the Council of Regional Administration on the financial activities and cash position of the Regional Government.
12) Build the capacities of regional government Public Bodies in the administration of public finance
6. Responsibilities of Tile Heads of Public Bodies
I) Heads of publi:c'oodies have the duty to ensure that all of the resources for which they are responsible are used for proper and approved purposes and that they are used in the most economical: efficient and effective way.
2) Developing a system for financial
administration.
3) Ensures transparency and accountability ..
and monitoring the system developed within the public body to ascertain is functioning well;
4) Ensuring that the established internal audit system is appropriately staffed with trained and qualified manpower and that the internal audits are carried out efficiently, effccti vely
and economically;
wwww.chilot.me
Labsii Lak. 156/2002 Fuu1a 6.
5) Mana hojicha8,. koessaatti. sima to 'annaadiriree'lQ!<koon'fokk.oo .,.
, h9JJ,etaaitti gaa~a~tri~tnmasaa~ddaan baasee akka raawwatu'kan dandeesisu gaheen' hojii . 'j{r~~ch\iu, 1iojJatt~otni
. leenjii barbaachisu l<an argatanii fi dandeettii qaban' ramadamuu isaanii mirkaneeffachuu qaba. "
6) Labsji bulchiinsa faaynaansii;dambii fi. qajeelfama faaynaansiibu 'uura gochw,m haala ad.ita m.anheen hojii • rriootum~aa ilaaluguutuu gochuuf facaatii iarreeffarna raawWii hojii keessaa kariargisii'su qajeelfl\ma .ni baasu.
7) Odeeffannoon faaynaansiiyeroo isaa . eeggateefi xihlxah1tr1ee qophaa'uu fi rabsamuu isaa mirkaneeffuchuu qaba.
8), Gab!la~aahet'reegaa marfa hojii ': . ,··tnobt!Jmrnaa bu 'u.ura sagantaa
bilhee'n Bilroof e'rgamuu'saa ni mirka;meessa:Dhuma waggaa irratti herreg~ ma'r\a hojiichaa cufanii Mana Hcijii Odiitara Muumniiithatiin akka xinxaa\a.mu ni taasisa. , '
9) Hojjett66tni manahoj1chaa labsii bul.chiinsa faaynaansii,dambii fi qaj eelfama, akklisutnas sima hojirriataa • hojii diriire nordofuunhojii raawwachuu isaanii, odiitiin keessaa yeroo isaa eegee . raawachusaa mirkaneeffachuu qaba.
10} Baajata wag~aa' qo,,)1eessee Biroof ni dhiheessa. .
'11)Sagantaa hojii mana hojiichaa 'gamaaggarnuun fedhii maa!laqa callaa
fj karoora' dabarsa maallaqaa ni , dhiyeessa:' . .
12) Gabaasaodhtij alaa fi keessaa bu'uura $qchuun' tarkaanfii barbaachisaa ni fudhata.
7. O<Utii Keessaa . 1, Tokkootokkoop od.iitiin keessaa mannecn
.' hojii M66ttiminiia 'ittl'gaafiramtimfY1aa • .' armaan gadii ni qabaata., .
(a). ,Raawwiihojii mana hojichaa, ,gamaaggam4uf, .'. akkasumas,
. r· maallaqniifi qabeenyii mana 'hojichaa karaa simi ta'een faayidarra oohiu isaa mirkarieessuuf yeroo
'murtaa ~e keessatti odiitii ni taasisa. (b) Gabaasa' oditii irrattis tarkaanfii .' seeraa akka fudhatuuf hogganaa
mana hojii, koree odiitii fi Biiroofni dhiyeessa. Tarkaanfiin fudhatamuu isaa ni hordofa.
(6) Sagantaa oditii fedhii mima hojichaa mullisu ni qopheessa. ,
.... (d) Mana Hoj,!' Mootummaa keessatti , .• f\ldhatama kan qaban,
qajeelfamootaa,fi.sjrni to'annoo . keessaa fi ~laa. j1'agam akka
,(' ,·ra,awwa!tam8:l1'yer-o·o h1urtaa.,~e l<eessatti madilaluun '.hogganaa ol'aanaamana .hojichaa fj"Biiroof gabaasa . dhiyeessu·u kan
'. dandeesisu sima ni qqpheessa.
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. Proclamation No. 156/2010, Page 6
5) Ensuring that sufficient numbers of appr,opriate,ly. t~ai~i~ einRloYeesare '
.' a~sigi1ed to perf<l>rmdisctete function . 'such that proper separation is
maintained 'in' the internal control systt!m; ~ ':;
6) Based 'on this proclamation ,regulation 'and directives developing internal directives and procedures which are unique to the particular public body .
7) . ,Ensuring that timely, r,elevant .and reliable financi<¥ information analysis is prepared and disse111inated; .
8) Ensuing that the financial report of the Public Body. is submitted to the Bureau on the due date, "losing the accounts oBoe 'Public Body at the end oftlole fiscal year and submitting the same to the Regia!!al Auditor General for audit;
9) enSUf.ingthat the employees of the Public Body are performing their duties jn c'ompliance with this Proclamation, the Regulations issued hereunder and procedures laid down
. in accordance with this Proclamation; and that the internal audit is carried out timely;
10) preparing their annual budget in accordance with the directives issued by the Bureau Head;
11) submitting the cash requirement and cash flow prepared based on the
. evaluation of the Public Body's program;
12) Take ap'propriite measures in accordance with the report of the int,ernal and external audit.
7_ Responsibilities oflnternalAudit 1)·' The -lhternatA'udi'tofPublic Bodies
shall be,responsible for: ',. (a) Conducting Internal Audit at
spec;ific; interva.1sto evaluate the performflnce of the Public Body and to ascertain that Public Money and Public Property are used for intended purposes,
(b) Submitting audit reports to the head oUhe pubJic. body, audit
. comrnittee and ,to the Bureau Head, follow-up measures'taken based on audit findings;
(c) Developing audit programs and, audit procedures which are specifically designed ~o meet the
, requirements of the public body; . (d)developing a monitoring system
which will;.at regular intervals, testandreportto head of public body and the Bureau on the p\lblic hodis compliance with the applic~ble internal and ex.ternal ' directives and procedures; and
wwww.chilot.me
•
I .I
Labsii Lak. 156/2002, Fuula 7
(e) Sima hojimaata mana hojichaa fi
to'annaan keessaa siyaa'inaa,
bu'aa qabeessaa fi dinagdummaa
isaa yeroo murtaa' e keessatti
hogganaa 01' aanaa mana hojichaaf
gorsa ni kenna.
2. Ittigaafatamaa odiitii keessaa fi
ogeessotnii bu'uura labsii kanaan itti
gaafatamummaa kennameef sababa
bahaniif dhiibbaa isaanirra gahu
hambisuufmootummaan eegumsa ni
taasisaaf.
KutaaSadii
Maallaqa Mootummaa Walitti Oabuu fl
: Galii Gochuu
8. Fandii Walitti Kuufame
1) Se~raan haala addaatiin akka taa'u
yoohayyamame malee, maallaqni
Mootummaahundumtuu galii kan
itti ta'u fandiin walitti kuufame tokko
nijiraata.
2) Biiroon manneen hojii mootummaa
dhimmi ilaalu irraa ragaa argatu
. bu'uura gochuun gatii gargaarsa
gosaan kenname fandii walitti
kuufamee keessatti ni galmeessa.
3) Biirichi fandii walitti kuufame ni
qaba,ni bulcha.
4) Biirichi maqaa mana hojii
mootummaa kamiiniyyuu herrega
Baankii maallaqni Mootummaa
keessa ·taa'u banuu fi herrega
baankii baname cufuu ni danda'a.
Herregnii Baankii akka kanaas
qaama faridii walitti kuufamee ta'a.
Haalli raawwii isaa qajeelfama
Biiroon baasuun ni murtaa'a.
9. Walitti Oabiinsa MaaUaqa Mootummaa
I) Seeraan yoo hayyamame malee
maallaqa Mootummaa kamiyyuu
walitti qabuun hin danda'amu. 2) Maallaqni Mootummaa kamiyyuu
kan sassaabamu nagahee Biiroon maxxansiisuun yookiin akka maxxansiisu hayyamameen qofa ta'a.
3) Maallaqa Mootummaa kamiyyuu akka fl.\udhu yookiin akka w'aJitti qabu namni yookiin qaamni aangoon kennameef, bu'uuni qajeelfaina Biiroon baasuun maallaqa sassaabe yookiin ~uudhe gara tireezharitti galii taasisa.
4) Nagahee Maallaqa ittiin fuudhee fi galii ittiin taasise galmeessee ni qabata .
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Proclamation No. 156/2010, Page 7
(e) advising the head of public body,
at regular int<:Tvals, on its internal
practices and controls and on
whether they are efficien.t and
economical.
2) The government shall endow heads
and staff of internal audit with legal
protection against any persecution "' because of performance of their
duties.
PART THREE
. COLLECTION AND DEPOSIT OF
PUBLIC MONEY
8. Consolidated Fund
1) There shall be one consolidated
Fund into which all public money
shall be deposit except that
otherwise allowed by law.
2) The Bureau shall recordAi'd in' kind
in the Consolidated Fund based
on the information it obtains from
the concerned Public Body.
3)· The Consolidated Fund shall be
maintained and administered by the
Bureau.
.4) The Bureau may open, in the name
of any public body, bank accounts
for the deposit of Public Money
and order the closing of the same.
Such accounts shall form part of
the Consolidated Fund. The
execution prescribed in the
directive issued by the bureau.
9. Collections of Public Money
1. No public money shall be collected
except when authorized by law.
2) No public money shall be collected without the use of the official receipts of the Bureau or a receipt printed with the authorization of the Bureau.
3) Every authorized person who collects or receives public money shaH deposit the Public Money so collected into the Consolidated Fund
4) Keep a ,record of receipts and deposits of it in the form and manner prescribed in directives issued by
the Bureau.
wwww.chilot.me
I.
",
Labsii Lak. 156/2D02,J.uula.S
] O. MaaIliigll Mooturntnaa: Kaa~·llu 1) Fafldii wal~tti ku,l,I<fall!~ keessatti
galmeeffamuun &argaarsaa akaakun argamuun alatti, kanuma. keessa akka taa>~ etti kan laakka'amu maallaqni Mootummaa kamiyyuu maqaaBiirootiin fandii walitti kuufame keessa.1aa' a.
". I. e:~1"l~~ .. -".,tMtJ).ll"ltL+~_T Ii) '. ~ 1 ~ '6)'(11' ClOOOO1I'l(iJ. ClIU].
2) Ka~yyoo adda~tiif maallaqni fandii walitti kuufame keessa taa'e kaayyoo taa'eef akka oolu bu'uura hayyamuutiin baasii ta'ee kaffalamuu ni danda'a.
3) MaaUaqni mootummaa n'aannichaa , kan armaan gadii ni dabalata. (a) Herq:gawwan addaa
Mootummaa Naannichaa fi . galii hen;egawwan' kanneen
irriu:\argamu,'w " (b) Ga·liiwwan Mootummaa
Naannichaa, (c) Mootummaan Naannichaa
yookiin manni hojii mootummaa kamiyyuu walta'iinsa gar~lamee yookiin gar-baay'ee yookiin maddawwan bir·aa irraa maallaqa liqiin· yookiin gargaarsaan argatu,
(d) Deeggarsa baajataa Mootummaa Federaalaa irraa argamuu fi Mootummaan Naannoo sanadoota wabii baasuu fi gurguruun maallqaa waliti qabu.
(e) Gargaarsa akaakuudhaan argamu
11. Dhala Maqaa Biirichaan yookiin maqaa Mal)neeen' Hoj ii Mootummaa kaminiyyuu Baankiin Biyyooleessaa Itoophiyaa Baankii bakka buusu keessa maalJaqa herrega keessa taa'ee jiru irrattiBaankiichi dhala ni kaffala. Hanga dhala kaffalamuu waliigaltee Baankii fi Biiricha giddutti godhamuun. ni murata'a. Haalli raawwii isaa qajeelfama Biiroon baasuun kan murtaa'u ta'a.
K.UTAAAFUR Waa' ee Dbiifaina ldaa, Idaa Raguu fi
Gatii TajaajiJa Adda Addaa Murteessuu 12 Dhiifama Idaa
I) Manni Maree Bulchiinsaa' sababni gahaa taYe jiraachuu isaa yoo itti amane herregaa walitti qabamaa biroo kamiyyuu, akkasumas kana irratti kan kaffalameeyookiin dhala kaffalamu dabalee dhiifama gochuu yookiin dhiifama gochuu aangoo isaa guutuuma guutuuttiyool<iin gartokkeen hogganaaf kennuu ni dandaa'a.
2) Manni Maree Bulchiinsaa yaada Hogganaa Biiroo irraa dhiyaatu bu'uureffachuun sababa gahaan jiraachuu isaa yoo itti amane, gibira kamiyyuudhala kari:a irratti kaffalamuu yookiin dhala kaffalame dabalee dhiifama gochuu ni danda'a.
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Proclamation No. 156/2010, Pa e 8
10. Deposits of Public Money
I) All public money shall be deposited
in the Consolidated Fund to the credit of the Bureau, except aid in
. kind which shall be recorded in the
Consolidated Fund and therefore deemed to be deposited.
2) Money .paid into the Consolidated _ -Fund for a special purpose may be
paid out of the Consolidated Fund
according to the Proclamation which established the special
purpose. 3) Regional Government money
includ& (a) Spec\.aJ. (unds of the regional
government, and the income and
. revenue from th~m; (b) Revenues of the regional
government; (c) Money raised by the regional
government through direct
loaps or aid under bilateral or 11)ultilaterai agre,ement or from
other sources. (d) Budget subsidy from federal
(
government.
(e) Aidin kind.
11. Interest
Any delegated bank by The National
Bank of Ethiopia shall pay interest on
money deposited in all accounts held
by it in the name of the Bureau or any
public body. The rate of interest shall be
fixed by a mutual agreement of the Bureau
and the Bank. The procedures prescribed
in the directive issued by the Bureau. \' j. PARYFOUR
Remissions write-offs, Fees and Charges
12. Remissions
1) The Council of Regional Ac:iministration
may for good cause remit any other
receivable and any interest paid or
payable on it or delegate such power in
. whole or in part to the Bureau Head.
2) The CouncilofRegional administration
may, for good cause and upon the
recommendation of the Bureau Head
remit imy tax, including any interest
paid orpayabl~ on it.
wwww.chilot.me
: I
Labsii Lak. 156/2002, Fuula 9
'3) Hogganaan Bilri';haa dambii Manni maree Bulchiinsaa baasuun gibira hanga f(laallaqa murtaa'ee yooKiin idaawwan walittl qabaman biroon dhiifama gcchu:.t ni danda'a.
13. !!aai~wwllll Dhi.ifam~j,ld.a Itt; Taasifamu J) Bu'uura keewwata(12)jalatti
tumameen' dhiifamni godhaml1 guut ... maan yookiin ga:t.okkeen, daangaadhaan yookim daangaa mal~e:
a) Adaba taaksii yookiin berregoota walitti qabaman bifoogalchuudhaaf dhimmichi himannaaf erga qajeelfamee, himr.tichi eegalee yookiin utuu hineegaim dw'a,
b. Adcibd m?ksii y@in henegawwan walii..i qaoamal'l murtiin himata raaV'wiill,oSOO hin k~.Kalamin dura yOOkill' erg%l kaffalamee booda,
c) Dhlmmi kamiiy~ taaksii yookiin. herregaawwan wahtti qabaman biroo ilaalu yooldin dhimmcotni yoo jiraatan;; [i haalawwan ittigaafatamummaa kaffaluu hordofsiisaan u~uu hin ga'in dura kennamuu ni danda'a.
2) Bu'uura keewwata kana keewwata xiyqall 1 tiin dhiifamni taasifame gibira kaffalame irratti yoo ta' e, hammi maalJaqa dhiifama taasifame kaffalaan gi biraa garafuulduraatti gibiraa kaffalu waliin akka wal danda'u ni taasifama.
14. Dhiifama Idaa Taasifame Gabaasuu Labsii kanaan yookiin bu'uura labsii biraa kamiiniyyuu bara baajataa tokko keessatti idaa dhiifamni t\'asifamee bara baajataa keessatti herrega Mootllmmaa dhihaatu waliin gabaafama.
15. 'daa HaQ.u I) Mooti:mmaa Naannoomf galuu kan
qabu herregpi walitti qabamu k.arTh j)'UlJ
dirqamni raawwatamuu qabu yookiin gaaffiin naaf ta' aa jookiin qabeenyli Mootummaa l:>'lde guutumatti .>'"okl1l1 gar tokkoon haala itti haqamu Mann; Maree Buk)~jnsaa 4a:nbii ooaslJu 1'i
danda'a. 2) Hprrega walitti qd''imi. ,artllYY"f'
dirqama yookiin haql!un gaaffii naf ta'f'.c!:ia~.i~!'1 hilyyItL".'1eiE"a
hir'isuu bu·ltf.t. ~;an hord::,fsisu 1100
ta'u, idichi haqamuukan danria'u labsii baajataan ba.jatni baa~iin kan qabame yo') ta'uqofaadha.
3) Herrega .walitti qabamu kamiy'}uu dirqama yookiin g!IIJffii naafta' aa !>iTOO haquun Mootummaan Naanniicha~ .. mirga idaa deebisiisuudhaaf yookiin walitti qabuud!1aaf qabuhin daangessu.
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Proclamation No. I 52/2009,Page 9
:1) The Burea,u Head may for good .;;ause remit any tax or any other n~t;~ivable up to an amount determineci iJy Regulations issued by tnl': Council .of Regional,
al,iministration.
13. Conditions for Rembsions
i. A remi"jon of tht: types described
under ArtIcle 12 above maybe
total or partial or conditional or
unconditional and may be granted.
(a) Before, after f)r pellding any suit
for tht; ~<::covery of the tax
penalty or other receivable in
respect of which the remission
is granted;
(b) Before or after any payment of the
tax, penalty or other receivable has
been made or enforced by process
or execution; and
(c) With respect to a tax or other
receivable in a~y;Jarticl'.lar case
or class of cases a'lO ';}efore the
liability for it arise~
2. Where a remission granted in
accordance with this ArtIcle 'is on
tax paid, the amour.t oftax remitted
shall be set off against the tax
payable by the tax payer in future
tax years.
j 4. Report~.ng~f Remissions
Remissions granted under this Proclamation
or any other Proclamation during fiscal year
shall be reported :n the public Accounts for
that year.
!5. Write-offs \) The' Council I)f Regional
Administration may issue Regulations
regarding the writing off of a 11 or r~rt
of any receivable or ot'!igarioo, due to
the region;:l Government or any claim
by the regional Government.
2) No receivubie obligation;>r claim the
writing-off which would result in a
charge to an appropriation :;;'i?,ij (,c
written-off unless the amount
written-off :S ;'lcluded as a
budgetary expenditure in an
appr"priation Proclamation.
3) The 'vriting-off any receivable
ob!igation or claim does not affect
any fight of the Rt:gional
Government to collect or recover
the receivable, obligation or claim.
wwww.chilot.me
LabsH Lak. \56/2002, Fuula 10
4) Bu ' uurn labsii kanaan barn baajatichaa kcessatti kan haqamc herrcgni walittiqahamu, dirqamni yookkiin
gaaffiin "aafta'aa barn baajatichaa keessatti hamatamec gabaafamuu qaba.
16. KafTaltii Mccsha:l fi Tajaajilaa Manni Maree Bu1chiinsaa meeshaawwan manneen hejii mootummaa dhiyeessan, tajaajila kennani; Ii kennawwantajaajilaaf hanga gati; kaffalamuu dambli baasuu ni danda'a.
KUTAASHAN
Ba_jata
17. Baajata Waggaa Baajatni waggaa Mootummaa Naannoo tokko tokkoon isaa galii, baasii f1 deeggarsa baajataa Mootummaa Federalaa irraa argatu. akkasumas UWWlsa baasli kan agarslisu Ca~fee Naannootiin ni mirkanaa'a.
18. Oinagdee Maakiroo fi Hammata Fiizikaalaa fi Sirna Dhiveessaa fi
Oophii Baaiata Waggaa I) Ogganaan Biiroo, dinagc!ee maakiroo
fi hammata fiizikaalaa Mootummaa Naannoo qopheessuun waggaa waggaadhaan Mana Maree Bulehiinsaatti dhiyeessuu qaba.
2) Hammatamni kun waggoota sacii wahtl1 aanan keessatti:-a) Tilmaama galii waggaa keessani
waliitti qabamuu danda'an galiiwwanii sassaabaman maddawwan gal;i ijoo ijoo adda baasuun,
(b) TilmaarmmaaJlaqa wa!?£illlwaggpan tokkoo tokkoon manneen hajii Mootummaa baasii ta'uu danda'u baa<;il idllee fi kaappitaalaan addaan baasuur.,
(c) Baas11 lddee fi kaappilaalaa sadarkaa dlllagdeen addaan baasuun,
(d) Mootummaan Naannoo deeggarsa baajataa Aanaalee fi Bulchiinsa
Magaalootaa kennuu. (c) Uwisa baasii , (f) Raawwii dinagdee maakiroo
ycroo dhiyoo kan agarsiisu la 'uu qaba.
3) Bu' uura Kccwwata kana keewwata
xlqqaa (1) Ja1atti tumamecn Hogganaa Bilroon qopha'ee kan dhiyaatu dinagdcc maaklToo fi hammata fillikaalaa karoora dina2dee maakiroo ijoo ijoo ta 'an kan ofkcessani qabatce ta'uu qaba.
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Proclamation No. 156/2 0 I O. Pa e 10
4) Any receivable obligation or claim
written-off under this Proclamation
during a fiscal year shall be
reported in the public account for
that year.
16. Fees and Charges
The Council of regional administration
may issue regulations with respect to
fees and charges levied by public bodies
for providing goods, services or use of
facilities;
PART FIVE
BUDGET
17. Annual Budget
The budget for each fiscal year which comprises the Regional Government revenue, expenditure and subsidy from
Federal Government as well as the financing of the budget shall be approved by the Caffee.
18. Macro-economic and Fiscal Framework
I) The Bureau Head shall annually
submit to the Council of Regional
administration macro-economic and
fiscal framework.
2) Such framework sha ll cover three
consecutive years and contain:
(a) estimates of all revenue to be
raised -:!uring each fiscal year
classified per Dain revenue item;
(b) estimates of expenditure for
each fiscal ycar per each Public
Body segregated by recurrent
and capital expenditure;
(c) estimates of recurrent and
capital expenditure segregated
by economic sector;
(d) estimates of budget subSidy to
woreda and munIcipalities
administration.
(c) the financing of the budget ;
and
(0 recent years macro-economic
performance.
3) The macro· economic fi scal
framework submitted by the Bureau
head pursuant to sub-article I f)fthis
Article shall include major macro·
economic plans.
wwww.chilot.me
IlIh~1I l.ak 15612002. Fuula II
19. Oinagdee Ma~kiroo fi Hammata Fiizikaalaa t1 Sirna Oopbeesuu fi Dhi\'eessuu Baajarn \\laggaa 1) Bl1 roon, d lnagdee maaklroo fi
ha mmat a fivl kaal aa fI SIrna dhlyccssi l Ii qOphl1 baajala waggaa 01 baasa.
2) BlI ' ulI ra keewwata kana keewwata xlqqaa (I) Irratt i ibsameen, SImI qopheesuu fi dhl yeessuu baajata \\aggaa yoo xlqqaa te qabxlI Olrmaan gadil qabachuu qaba: (a) Bara baaJataa keessattl t ilmaama
maa ll aqa Mootummaa wa hul qabamaJcdhame kamlYYu u.
(b) Baajata waggaa t llmaama baasll idilcc fi kaapnaala Mootummaa Naannoo,
(c) UWlsa baasll baaja ta waggaa. (d) Dcggarsa baaJata Mootummaan
federaalaa Naannoof kenou.
20. Baaxii Baajntan I-Iogganaan Bllrichaa gaaffi l b:laJataa IOkkoo tokkoofbaaxlI baaJataa bu 'uura gochuun hanga baasll baajataa ol'aanaa 01 murteessa.
21. Banjnta Raggaasisuu fi Beeksisuu I ) Hogganaan Bi iroo:
(a) Sara baaJ3ta Itti aanuufbaajata barbaachlsu Ma nn a Maree Bulchltnsaatll f III dhiycessa,
(b) Caffee Naannoo iITam argamuun baajata Mana Maree Bulchiinsaa deeggaramee dhiyaatc irratti ibsa OJ kenna.
2) B.ajaulI waggaa hanga WaxabaJJIi 30tti Caffee Naan mchaatiin ragga 'ee, mannccn hoj i i Moot ummaa hundumtuu hunga Adooleessa 7tt i akka beekan ni taasifama.
3) Aanaalee fi bu lchiinsi Magaalotaa hanga Adooleessa JOtti baaja ta Isaaml mlrkanccsanti dhlyeessuu qabu.
4) AngooCaffec Na:mnootiin baaJatni ragga'c Maga lata .Oromiyaa IrrattJ maxxanfamc m baha.
22 . . Iijjiirraa Baajatan ' I) BaaJata marmartuu irraa gara
kaapitaalaatti JI.uliruun ni danda 'ama. 2) Baajata kaappi taala.a Irraa gara
b<laJuta marmaartuuttl Jijjijruun hin dnnda'amu.
23. Jiijiirraa Baaj a taa Mana Hojii !\lootummaa Kcessatti Raawwatamu I) Hogganaan BlInehaa .
(a) Mana hOJIl Mootummaa keess8ui baaJata Idilce tlaalch lsee gulan taa baaSII kcessattl JiJJ llrraa baajataa goehuuf.
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Proclamation No. 156120 I O. Pa e II
19. Format for Macro-economic and Fisca l fr a mework and Annual Budge t Pre parati o ns a nd Submissions I) The Bureau shall eSlabhsh Ihe fomlal
fo r macro-economIC iJnd fisca l framework and annual budget submISSIons.
2) T he fo rmal 10 be eSiab iJ shed pursuant to su~-arti~le I of thIS ArtIcle shall at'lcast contam: (a) estimates of all revenue
expected to be raiscd du ring the fiscal year to which. the budget relates;
(b) estimates of recurrent and capita l expendnure for that fiscal year;
(c) proposals for flnanclng the budgel for Ihat fisca l year.
(d) budgel subsi dy 10 be !,'Tanted to Regional government by Federal government.
20. Ceilings of Budgel T he Burea u Head sha ll eSiablish Ihe maximum a moun t o n which each expendi tu re budget request IS to be based.
21. Budget Approval and Notification I ) T he Bureau Head shall annually:
(a) submit to the Council of Re giona l administration the
budgct projection for the coming
fiscal year; (b) provide Jus tifica tions on the
budget endorsed by the CounCi l Regiona l admimstration 10 the caffee meetings.
2) The budget shall be approved by the Caffee by Sene 30· ~nd all public
bodies shall bc notified by Ilamle 7. 3) Woredas and
administrat Ions shal l approve and
submit their budget by Il ami le 30·. 4) The budgel approved by Ihe Caffce
sha ll be publIShed In the Magalala Ororma.
22. Budget Transfer I) Transfers shall be allowed from Ihe
Recurrent Budget to the Capital Budget.
2) No Iransfers shall be allowed from Ihe Capita l Budget 10 the Recurrent Budget.
23. Budget Transfers within Public Bodies
t) T he Bureau Head may wi thin a
Public Body:
(a) transfer funds \' lthin Items of
expenditure of the recurrent
Budgel;
wwww.chilot.me
Labsii Lak. 156/2002, Fuula 12
(b) Mana hojii Mootummaa tokko , ,keessatti pirojektiin kappitlJ.alaa
. "tokko, irr,a,a gara' pi,rooj e kti i ,kaappitaalaa bjrltatti baajata
'~ jijjiinlut: '
(c) Waggoota darban keessatti baajataa hayamamee fi bara baajatichaa keessatti pirojektii kaappitaalaaf baajatni kan hin qabamneef 'hafte dirqama raaw,wachuuf kan oolu kaappitaala hayyamamerra mana hojii raawwatuuf baajatajijjiiruuf,
(d) Mana hojii Mootummaa tokko jala manneen hojii jiran yoo walitti dabalaman yookiin yoo gargar bahan idd60 tokkoo gara iddoo biraatti baajaticha jijjiiruuf aangoon kennameefii jira. "
2) Hogganaan Biirichaa keewwata kana keewwata xiqqaa 1 irrattiangoo kennameefiin bakka bu'ummaa itti gaafatamaa ol'aanaa mana hojii dhimmi ilaalu\lfkennuu ni danda'a
24., JLjjiirraa Baajataa Manneen Holii
, Mootummaa Jldduutti Raawwatamu.
1) Manni hojii Mootummaa tokko
, baajata,idilee hayyamameefkan itti
-hin fayyadamne ta'ee yoo argame,
Hogganaan Biirichaa gara mana hojii
biraatti baajaticha Jijjiiruu ni danda'a. ,.
2) Hogganaan Biirichaa sababa itti
aananiin baajata kaappitaalaa Mana
hojii mootummaa tokkoo gara
baajata kaappitaalaa mana hojii
Mootummaa biraatti akkajijjiiramu
hayyamuu ni danda'a.
(a) Hanqina baajataa mana hojii Mootummaa tokko keessatti qunname salphisuudhaaf bara baajatichaa mana hojii Mootummaa biraatiif hayyamamee fi" hojiiirraa kan hin ooliin baajataa kaappitaalaa jijjiiruudhaan itti fayYadamuun barbaachislia yoo ta'uu fi dabaJliin baajataa kuniskanbarbaachise d4Tsee baajata kaappitalaalaa
. pirojcektiif hayyamame ta'ulin isaa yoo mirkanaa'u,
(b) Baroota darban keessatti pirojektiin , 'hayyamamee f1 tiara baajata
keessatti baajatni pirojektii kan hin qabaminiif dirqama hafaniif raawwachuu ,kan oolu gaaffiin baajataa kandhiyaateyoota'e,
,(c) Jijjiirraa caasaa mana hojii ,Mo"tummaatiin ragga'een yookiin sababa fooyya'insi itOgaafatamummaa hojii taasifameen jijjilrraa baajataa gochuun batbaachisaa ta'ee yon argamu,
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24.
ProcialTIation No. 156/2010, Pagel 2
(b) .transfer budget rr~m, ol'l',e ,
~I!pita~ project to another capital
proJect.
"(q-)tr;ansfer th.e budget approved
for-capital expenditure of the
Public Body to finance pending , ,
obligations of a project
approved in previous years for " ,
, which no budget is alrocated in
the current fiscal year;
(d) transfer the budget when
organs under a Public Body
merge or split. ,
2) The Bureau Head may delegate the
appropriate head of public body to
exercise the' power vested il'l him
under sub- article 1 of this Article
Budget Transfers betweeg Public
Bodies
1) The Bureau Head may transfer a
recurrent budget from ,one Public
Bodyt9 the other ifit is,
ascertained that the Public Body
to which the budget is
appropriated cannot wholly utilize
its budget,
2) The Bureau Head may authorize
the transfer offunds from the
capital budget of one Public Body
to the capital budget of another
public body under the following
conditions; (a)
,
(b)
Where a deficiency in one Public Body's capital budget can be met by an offsetting transfer from another public body's capital budget approved for that fiscal year provided,the capital blJdget receiving additional funds is a previously approved capital budget. Where Ii budget is requested to finance pending obligations of a project approved in previous years for 'Which no budge~ is ,allocated .in the .current fiscal year '
(c) Where a transfer is necessitated , byan approved reQrganiz~tion of the public" body or' reallocation of the public body or responsibilities
wwww.chilot.me
Labsii Lak. 156/2002, Fuula 13
3) Sagantaan haaraan idileen yookiin kaappitaalaa yoo qunnamu Manni Maree Bulchiinsaa baajata heYYdmame irraa jijjiiruudhaan akka raawwatamu murteessuu ni danda'a. Raawwiinsaa danbiidhaan murtaa'a.
25. Ittiin Eegannoo irraa Jijjiirraa Baajataa Raawwatamu Labsii baajataa waggaa irratti kan kaa'ame daangaan kamiyyuu akka eeggametti ta'ee, sochii hojii bara baajataa hojii irrajiruufbaay' ee ariifachiisaa kan ta'ee fi baajatni waggaa yeroo qophaa'utti kan hin yaadamin maalJaqni dabalataan yoo gaafatamu yookiin bara baaj ata darbe keessatti meeshaa dhiyaate yookiin tajaajiJa kennameef idaan hin kaffalamne jiraachuun isaa yoo mirkanaa'e Manni Maree l3ulchiinsaa baajata ittiin eeggannoor qabame irraa dabalataan baasii karoorfarrteefkan oolu baajatajijjiiruuni danda'a.
26. Dabalata Baajataa Caffeen Naannichaa yaada murtii Manni Maree Bulchiinsaa dhiyeessu bu'uura gochuudhaan baajata dabalataa hayyamuu ni danda'a.
27. Turmaata Raggaasisa Baajataa Caffeen jalqaba bara baajatichaa irratti baajata waggaa osoo hin raggaasisin yoo ture hanga baajatni raga'utti 1) Baajata idilee Bara darbe ragga'eji'a
ji'aan i1aalamee akka hojii irraoolu ni ta'a.
2) MaalJaqni pirojektoota kaappitaalaaf dura an dursee hayyamame Hogganaa Biirichaan hayyamamee
, faayidaa irra ni oola. 3) Bu'uura keewwata kana keewwata
xiqqaa (l) fi (2)n maalJaqni faaydaa irra oole baajata waggaa Caffeen ragga'u keessatti herregama.
KUTAAJAHA
28. ==~l'!!!!.tl!~~ blWgatiaanyooraggaase malee
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Pro,clamation No. 156/2010, Pagel3
3) In cases where new program of recurrent or capital faces, the Cou~cil of Regional Government Administration may allow the transfer from the appropria~ed budget for program implementation. Implementation procedures shall prescribed by regulation.
25. Transfer from Contingency Budget Eme~gency expenditures may be provided on the authority of the Counc.i1 Of Administration by
. transfer. from the provision for Contingency Budget, subject to any limitations imposed by the budget Proclamation for tbe current fiscal year,' where additional funds are requested on the basis that they are urger).tiy required for the current year's operations and could not have been foreseen in the Annual Budget or wihen it is ascertained that payments are not effected for goods supplied and services rendered in the previous fiscal year.
26. Supplementary Budget' Supplementary Budget appropriation may be authorized by the Caffee on the recommendation of the Council of regional administration.
27. Delay in Budget Approval If the C,affee had not approved the annual Budget by the beginning of the fiscal year to which it relates, then until the current year budget is approved:
1) the approved recurrent budget of the previous. fiscal year shall be implemented on a monthly basis;
2) funds for pn:;:viously approved capital projects shall be released upon approval by the Bureau Head; .
3) the amount disbursed pursuant to sub-article 1 and 2 of this article shall be added to the annual budget to be approved by the Caffee ..
PARTSIA DISBURSEMENTS OF PUBLIC MONEY
28. Disbursements out of the Consolidated Fund 1) No disbursements shall be made out
oftheiConsoJidated Fund withouUhe prior authorization of the Caffee.
2) No expenditure or commitment of· expenditure can be incurred from the budget approved before the bi.r<lget is allQcated by the Bureau Heail
3) The payment of different allowan'ltes and tttansport is possible to effect by advance or final payment. The. procedures prescribed in directive issued by the bureau.
wwww.chilot.me
Labsll Lak. 156/2002, Fuula 14
29. Oaangaa Kafra.tii Obiveesuu Bu 'uura Labsii kana kccwwata 22 haga 25tti tumamccn yoo ta'c malce bara baajataa tokko keessatn manneen hajii Mootuummaa lahsii baajata waggaa irratti ibsamaniif akka kaffalamu gulantaa herregaan adda bahee hanga maallaqa hayyamameen 01 kaffaltii raawwachuun hin danda 'amu.
30. Yaa'insaa n fedhii Maallaga Callaa Dhiveessuu
. 1) Qajeelfamni ba'u akka egametti ta'ee, itti gaafatamaan ol'aanaan mana hojiichaa yookiin nanmi inni bakka buusu sagantaa mana hojiichaa waliin kan walsime daharsa maallaqaa callaa mana hojichaa fi fedhii maallaqa callaa hogganaa Biiroof yoo dhiyeesse malee. baajata hayyamame irraa kaffaltii raawachuu hin danda'u.
2) Manni hajii Mootummaa bu'uura ajaja fedhll maallaqa callaa dhiyeesscen kaffaltiln akka raawwatuuf gaafii Baankiif darbu galii Mootummaa fi sagantaa hojii Mana hojii Mootllmmaa bu 'uura godhachuudhaan ta ' a.
3) Biirichi gabatce ycroo dhiyeessii yaa'insaa maallaqa callaa fi fedhii maa\1aqa callaa ni qophccssa.
31. Dirgama Seenuu 1) Ittigaafatamaan ol 'aanaan Mana
Hojii Mootummaa yookiin namni inni bakka buusu barreeffamaan yoo gaafatame malee, mana hOJiichaafbaajata hayYamame irraa kaffaltli raawwachuuf dirqama seenuu hin danda'u,
2) Manni Hojii Mootummaa kamiyyuu bara baajatichaa keessattl idaa ga'u kamiyyuu kaffaluufkan dandcessisu baajatni gahaan yoo jiraate malee waliigaltee kaffaltii maallaqa mootummaa gaafatu yookiin dirqama gosa biraa keessa scenuu hin danda'u.
3) Kan keewwata kana keewwata xlqqaa (2) Jalatti tumarne jiraatu lyYUu raawwiin isaa bara baaJataa tokkoo 01 kan fudhatu waliggaliee pirojektii yeroo dheeraa uumuuf waggaa jalqabaa pirojektiichaaf baajatni heyyamame jiraachuun isaa mirkaneessuun qorb gahaa ta'a.
4) Biirichi gulantaa herregaa tokko tokkosaatiif dirqama faaynaansii seename sirna to'achuuf dandeessisuu fi haala inHn galmeeffamu ni murteessa.
5) lttlgaafatamaan ol'aanaan mana hojii Mootummaa sirna Biiroon dlriisu bu'uureeffachuun gulantaa herrcgaa lOkkoo tokkoof dirqama faaynaansil seene to'achuuf dandeesslsu galmee 01 qabata.
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Proclamation No. 15612010, Page 14
29. Disbursement L..Imits
Except as provIded in ArtIcles 22 to 25.
no dIsbursements to public bodies shall be made m a fiscal year whIch exceeds
the amounts appropriated in the
budgetary ProclamatIon for that fiscal
year.
30, submission of Cash Flow and Cash Requirements 1) Subjcct to the directives of the
Bureau Head. no disbursements shall be made out of the approved budget unless the head oflhe Public Body or his authorized representative submits to the Bureau cash flow and cash requirements.
2) PaymerH IIlstructlons based on the cash flow reqUIrements of the Public Body may only be given to a bank taking into considcratlon the revenue collected by the Government and the work program of the Public Body.
3) The Burcau shall establISh the calendar for submission of cash flow and cash requirements .
31. Commitments 1) No commitment shall be made
against an appropnat1on except by requisition of the head of the public body or by a person aUlhori7Cd by hIm in writing.
2) No contract or other arrangement requiring payment shall be entered into by any public body unless Ihere is a sufficient unencumbered balance from the budget to dIscharge any debt that will be incurred during the fiscal year In whIch the contract or other arrangement is made.
3) Notwithstanding the provIsIons of sub-article 2 of this ArtIcle, In the case of concluding a long-term contract relating to a project lasting for more than one fiscal year, the ascertainment of budget appropnation for the first fiscal year oflhc projeci shall be sufficlcnt.
4) The Bureau shall establish the procedures 10 the followed and Ihe manner in which records for the control of financIal commitments chargeable to each budgetary Item WIll be registered.
5) The head of the public body shall maintain the records for the control of financial commitments chargcable to each budgetary Item In a manner
prescribed by the Bureau .
wwww.chilot.me
LtbSIl Lal-... 15612002, Fuula 15
32. Kaffaltii Meeshawwanii fiTajaajilaawwaniif RaaWwatanal
I) Ittl gaafatamaa ol'aanaan mana hojn Mootummaa yookim kan mni bakka buusu akkaataakccw.3(2) tiin facaatlin baasii dhiyaachuu qabuu yookiln Ibsa kaffaltii dabalataa armaan gad itt I ccraman guutamuu yoo mlrkanccsse malee, kaffaltl1 raawwachuu hin danda'u:
2)Katfall'ilChl hojllwwan raawwataman yookiin dhiycessaa meeshaa fi tapaJilaa kan Ilaalu yoo ta'u, (a) HOJiichl xumuramcc mceshnchl
dhiyaachuu yooklln taJaajihchl kcnnamuusaa fi gatnn bu 'uura waliigaheetiin kan gaafatamc ta 'uusaa, bu'uura dirqama walhgaaltce galamecn kaffaltim kan raawwatamu hoj Ichi osoo hm xumuramm, mec5hlchi osoo hm dhlyaatmii fi taJaajilichi 0500 hln kcnnamm dura yoo ta'e, kafTalrim bu 'uura waliigaalteel1in kan raawwatamc ta'uu,
(b) Sirna Biiroon baasuun Ibsii 0500 hin kennam1l1 dura kaffaltnn kan raawwatamu yoo ta 'e, gaaffichi fudhatama kan qabu ta'uu, yookiin
3) KafTaltii kanaan alatni raawwatamu kamlYYuu yoo tn'e namnl kafTalamuuf katTalticha argachuuf mlrga kan qabu ta'ull.
4) Bu'uurs kcewwataksnaan Bnnchi sima qulqullecssuu fi mirkancessuu guutamuu qabu hojJl Irra oolchuu dandeesslsu qajcc1fama baasuu ni danda'a.
5) Hangamaallaqamurta 'uuol kanjiru maallaqni Mooturrnnaa kamlYYuu kaffaltiin raawachuu qabu herrcga Baankmi maallaqa dabarsuun ta'a.l-laalll raawwii Isaa qaJcclfama Bliroon baasuun kaan murtaa'u ta'a.
6) Mana hOJli Mootummaa kecssatti kaffaltii baasii xixxiqaaf kan oolu kaazmaa maallaqni kccssa taa'u qabaachuu qabu. Hanga maallaqa kaazmaa kcessa buluu qaJcelfama Bdroon baasuun murtaa'a.
33. Ilaajata KaappitaalaafYeroo Eeggannaa Kennamu Bara baajata tokko keessattl raawwii plroJcktll kaappltaalaa wallin kan walqabate gaaffil kaffahi; dhiyaatc bam bajaataa erga dhumce booda ycroo guyyoota 30 keessanl herregamce I-..affalamuu qaba.
34. Galii Deebi'ee kaffalamu Secrota biroon daangaan kaa'ame akka jirutti ta 'ce, mana hojii Mootummaaf dogoggoraan maallaqni galii ta'e jirachuun isaa herregaan yoo mirkanaa'e maallaqni abbaa mirgaaf deebi'uu ni danda'a. Tarreeffamni raawwii isaa qaJcelfama Bmoon baasuun nI murtaa'a.
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Proclamation No. 156/2010. Page 15
32. Payments for Goods and Services
') No payment shall be made by any
public body unless, in addition to any other voucher or certificate required, the head of thc public body or other person authon/ed by him cenlfies:
2) in the case of a payment for the performance of work, the supply of goods or the rendcrlng of services:
(a) thaI the work has been pcrfonned, the goods supphed or the services rendered, and that the pnce charged IS accord1l1g to the contract, and that a payment IS to bc made, under the temlS of the contract, before the completion of the work, dehvery of the goods or rendenng of the serVice, that the payment is accordIng to the contract; or
b. that, 111 accordance wllh the procedures prcscrlbed by the Bureau, payment IS to be made m advance of venficatlon, that thc claim for payment is reasonablc; or
3) in thc case of .any other payment, that the payee is eligible for or entitled to the payment.
4) The Burcau may prescribe the procedures to be followed to give cffect to the certlficatlon and venfication required by thiS Article.
5) Allpaymcntsovcrandabo\'ethethreshold to be determined by the Bureau shall be effected by bank to bank transfer.
6) Public Bodies shall maintain safe depOSIt boxes 111 which petty cash IS kcpt. The amount of money to be used as petty cash shall be determined by a directive to be Issued by the Bureau.
33, Grace Period for Capital Budget Payments of 111 vOIces m connection with a capItal project carried out In a fiscal year may be made In the 30 days period, after the end of the fiscal ycar on the account of the capital budget of fiscal year endmg.
34, Refunds of Revenue Without prcJudlce to any limitations made by relevant laws, where Jt IS
ascertall1cd that undue:: revenue is collected by the Public Body. such amount may be paid to the rightful person by making the necessary adjustments on the record. The mode of implementation of this provision shall be prcscribed by a directive to be issucd by the Bureau.
wwww.chilot.me
L3bsII Lak. 156/2002, Fuula 16
KUTAATORBA Bulchiins3 Baiaata HoW irra hill Oolinii
35. Baaiata HoHi Irra hin Oolinii I) Labsii kana kccwwata (34) tITatti
kan tbsame. akkasumas. BIIToon dhimma kanaaf qajcclfama baasu akkuma jlTUlti ta 'ce. bara baajataa kan hayyamamee f1 hanga ban baajata guyyaa dhumaatti baasil 0500 hm ta'iin yookHn hojii irra 0500 hm oollln maallaqni hare hundaa herrcga tireejeril BiiTlchaatil ni dhangalaafama.
2) Keewwata kana keewwata xiqqaa (I) Jalatti lumamc jiraatu iyyuu, hcrregm hqil fi gargaarsaa fandil waliH! kuufame keessa taa'ce akkuma barbaachlsummaa Isaatti hOJii irra ooluun isaa Ittl fufuu nl danda'a.
36. Kaffaltii Oursaa Herreg"i kafraltii dursaa dhuma bara baajataa kennameetti hin deebi'in, hin bu'in yookiin bakka hi" buufamin kamiyyuu herrega Mootummaa waggaa dhiyaalu waliin walitti qabamee gaabafamuu qaba.
37, \Val-dandeessisuu HerrcgOi kaffaltii dursaa kamiyyuu kaffaltii akkanaaf bu'uura dambiin aJaJuun guutumaan yookiin gartokkoon hin kaffalamin, hm buufamm yookiin kan hm deebl 'm yoo ta'u: I) Durgoo sooramaa malee nama kafTaltii
dursaa fudhateef Mootummaa naannichaatiin kan kaffalamu maallaqa kamiyyuu, yookiin
2) Namni kaffaltli dursaa fudhate kan du'e yoo ta'e, durgoo sooramaa fi sababa du'aan taJaaJilli yeroo cltu kaffahil raawwatamu malee Mootummaa naannootlln dhaaltotaaf kaffaltil maallaqaa raawwatamu kamlrraayyuu hir'isuun nl danda 'ama.
38. Deebii Baasii Bara baaJataa keessattl mootummaan Naannoo kan fudhate: I) Baasii deebi'u, 2) MaaJlaqa caalmaan kaffalamc irraa
dccbi'u, 3) Herrcga dccbl'U, taaksll deebi'u
yookiin kaffaltli irratti slrrceffamni gatll sababa taasi fameen deebii dabalataa argamu,
4) Sababa beenyaan mildhamaa kaffalameen maallaqa aragame yookiin
5) Qabeenya manneen hojll Mootummaa irr8ni mildhaa qaqqabcen yookl1l1 kasaaraa gahe akka bakka bu'u sababa gaaffii dhlhaateen maallaqa argamu, dhlmmuma kanaaf dursee baasil kan ta'c yook11n herreg01 kaffalt11 dursaa mata durec baajata jalattl galll ta'ee galmeeffamuu qaba.
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Proclamation No. 15612010, Page 16
PARTSEVEN Management of Unspent Funds
35. Unspent Funds I) With the exception of Articles 34 of
this Proclamation and subject to directives Issued by the Bureau, the unspent balance of an appropnatlon granted for a fiscal year shall lapse and shall be credited to the Treasury Account of the Bureau.
2) Notwlthstandmg the provisions of sub- Article 1 of thiS Article, unspent balances of grants and loans s hall be retained In the Consolidated Fund for contmued use as may be necessary.
36. Advances Every advance that IS not repaid, accounted for or recovered by the end of the fiscal year in which It was madc shall bc reported in the Pubhc Accounts for that year,
37. Set-off Any advance or any portion of it that IS not repaid, accounted for or recovered in accordance with the regulations covering such advances may be recovered:
I) out of any money payable, except for pensIOn money payable by the RegIOnal Government to the person to whom the advance was made or;
2) Where the person IS deceased. out of any money payable, except for pensIOn money or the sum payable when the contract is se\'ercd due to the death of the employee, by the Regional Government to the heirs of that person.
38. Refunds of Expenditure
Any amount received by the Regional
Government in a fiscal year as:
I) a refund of an cxpenditure;
2) a refund or repayment of an
overpayment;
3) a rebale. mcJudmg a tax rebate or
some ot~er pnce adjustment on a
payment;
4) recovery from an mdemmficauon;
or
5) a recovery under a claim for loss
of or damage to the asset of a
public hndy; shall be credued to
the appropriallon against which
the related expenditure. advance
or payment was ch.arged.
wwww.chilot.me
LabslI Lak. 156/2002, Fuula 17
KUTAASADDEET
'daa :vtootummaa fi LlgH Mootummaan kennu
39. Aangoo Ligeeffachuu
40.
41.
42.
1 ) Labsii kana keewwata 42 fi 43 irratti
kan ,tumame akkuma eegametti ta' ee, Caffeen yoo hayyame malee maqaa Mootummaa Niannootiin kallaattiin maallaqll liqeeffachuu yookiin liqeeffann~f kan iJlrgaaru san ada wabii 'kennuun bin danda'l1mu,
2) Bu' ura Caffeen heyyameen,maqaa mootummaa Naannootiin kallaattiin Iiqeeffachuu, unada wabif Iiqeeffannaf gargaaru baasuu fi wabii kennu4 kan danda:a Hogganaa Biirichaa qofata 'a.
WaliigaUee Llgn Mallaattees$lIu
Hogganaan Biiroo maq~a \1oQtumI1'l8a NaaMichaatiin waliiBaJtef liqii akb mallatteessu qaama Mootumm~a Naannichaa kal!! bjroof Aangoo bakh bu'ummaan kennuu ni . danda'a.
Haa.awnan L1glin Itti FudbJltamu 1) Bu'uura Labsii kana keewwata 39
irratti tumameen Caffeen maq~ Mootumrnaa Naannichaatin Jiqim akka fudhatamu yeroo hayyamu Biiroon liqicha guutuun yookaan gartokkeen kallaattiin Iiqeeffachuu yookiin sanada wabiin fudhachuu ni danda'a.
2) Hogganaan Bi irichaa bu' ura keewwata kana keewwata xiqqaa (I) jalatti ibsamcen: (a) Guyyaa sanadi wabii itti ba'uu
fi idaan itti kaffalamuu fi haala idaan itti kafflllamuu fi hanga
• dhalaa murtessuuf, (b) Sanada wabii akka barbaachislAti
gurguruu, (c) Liqii kallaatii akka barbaachisutti
yookiin san ada wabii baasuu fi gurguruu ilaalu waliigaJtee uumuun irra deebi' aniiwaliigaluu,
(d) Hoogganaan Biiroo haalawwaan jechoota waliigaltee fudhatama qabanii fi maa,llaqa liqeeffamu guutuun yookiin gami9aan irraa deebi'idhaan Jiqeessuu ni danda'a. : .
'daa Kaffaluuf Li~I;'Udh!Chl, Jijjiirraa Sanada Lign fi LiqiiwwaD Walitti Fiduu I) Hogganaan kaffalitti yeroon gahe
yookiin akka deebi'u gaaffiin kan itti. dhiyaate Jiqii kallaattiin fudhatame yookiin kaffaItii saI1aQa wabii raawwachuuf kan dandeessi$tl maaIlaqa liqeeffachuu Iii danda'a.
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Proclamation No. 156/2010, Page 17
PART EIGHT
PUBLIC DEBTAND 100M GRANTED BY THEGOyt:RNMENT
39, Authority to Borrow
I) Without prejudice to Articles 42
and 430f this Proclamation no
money shall be' borrowed <!irectly .
or security issued by or on behalf
of the Re~ional Government
without the authorization of the
Calfee.
2) The burea", head Qn condition
authorized by the caffee can borrow
money from domestic sources or
iss4e guaralltee or securities on
behalf of the regional government
with in federal government.
40. Fxecutlon of Loan Aereements
The bureau Head may authorize other
officials. of the Regional Government to
sign loan agreements on behalf of the
Regional Government.
41. Modes of porro wIn a 1) Where the Caffee authorizes to
borrow money on behalf of the Regional Government as provided under Article 40 of this Proclamation, the Bureau may, sU.bject to the Proclamation authorizing such borrowing, borrow all or part of that money by direct advance or security.
2) For the purpose of implementing sub-Article (I) of this Article the Minister may: (a) Determine the issuance and
maturity dates, and dates of payment and rates of interest;
(b) SeJlany securities as may be necessary;
(c) Enter into, and to renegotiate, such agreements relating to the issuance and sale of advances or securities as is considered necessary; and
(d) Lend all or a portion of a borrowing subject to terms and conditions satisfactory to the bureau Head.
42. Borrowing for Repayment, Conversion and Consolidation of Loans I) The Bureau Head may borrow
such sums of money as are required for the payment of any direct advances, or securities that are maturing or have been called for redemption.
wwww.chilot.me
Labsii Lak. 156/2002, Fuu!a 18 '
2) Hogganluln yeroo ba!'baa~hiSaat.a' u Jigeessaa wallin walighluudhaan: (a) Yeroon kaffaltii 'Osoo hin ga'in
'dura Jiqii fudhatame dursanii kaffaluuf, ,
(b) Ligii Sanada wab{i tokkoon fudhatame sanada ligii biraatiin bakka buusuuf;
( c) Liqii tokko yookiin tokkoo 01 ta' an liqii duraan fudhatame kc;;essaa yookiin Jiqii haaraan walitti fiduu ni danda'ama.
43. Bulchiinsa FandiiWalittl Kuufameef Liqii Fudhatamu
1) Biirichi' fandii walitti kuufame haala gahaa ta'eetl,bulchuu,kan dandeessisu maaIJaga ligeefachuu ni danda'a.
2) Biiroon bu'uura keewwata kana keewwata xiqgaa 1 jalattiibsameen ligiin fudhatu Megg'arsabaasii bara bajataaf hayyamameef caaluu hin gabu. "
44. Cosa Maallagaa Liqeefatamuu I) Ligiin ma,gaa, Mootummaa
Naannichaatiin kallattiin fudhatame yookiin sanadiin wabij magaa Mootummaa Naann;chaatiin bahe yookiin dirqamniwabii galmeeffame kan biroo maaHaga biyyakamiin kaffalamuu akka gabu ibsamuu gaba.
2) Ligiin kan fudhatame maalJaga biyya biraan yoo ta' e, Baankiih 'Biyyooleessa Itoophiyaa bu;uura'sharafa biyya alaa baasuun kan walsimuherregamee qarshii Itoophiyaan murtaa'a.
45. Kaffaltii Dirqama Llqii Liqiiwwan ti:lacJ.aaMootummaa Naannichaan
,yookiin Maqi:\8 Biirootiin fudhatamanii fi maalIaqa ijoo S!llladoowwan wabii irraatti dhalli kafalamuu fibaasiin bulchiinsaa, fandii walitti kuufamertaa heregamee baasii ta' ee l<affaIama.
46. Waldand!lessisuu I) Hoggfl,n\1an Biirich<ia Mootummaan
Uqeeffattoota Iriaa maallaqni barbaadu akkaas\Jmas mootummaan ligeesitootaaf kan kaffaluufi gabu idaa mirkaanaa'(;) waliin akka waldanda'u gochuu ni danda'a.
2) . Herregnigosa ,kanaagabaasa hen-ega mootulnqlaa keessatti ifatti adda ba'ee H')samuu qaba.
47. Daangaa Liqii I) Mootummaan bulchiinsa fandii walitti
kuufameetiif !jqii biyya keessaa Baankoota biyyaa ~eessaa, jrraa fudhatu hanga Jigii Biiroo fi Baankii gidduutti mariidhaan murtaa 'a.
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. ;~.' t. ~ •
ProclamatiOn No. 156120 10, Page 18
'2) The Bureau Head may, When
necessary, with the concurrence of the lender
(a) repay, any loan prior to the , redemption date of that loan;
,(b) coiwert the loan into any , other loan:
(c) consol,idate one or more than
one loans into an existing or new loan.
43. Loans for the Management of the Consolidated Fund .
1) The Bureau may borrow money for the efficient management of the Consolidated Fund, from the ministry of finance and economic Development.
2) Pursuant to the article 1 the loan to be taken shall be deducted trom their subsidy and hence shall not be over and above the subsidy budget approved.
44.' Currency of Borrowings, I) Direct advances and securiti'es
issued prguaranteed by the Regional Government shall be denominated ,and repaid in the 9urrency of any other, country or coUntries;
2) If denominated in foreign currencies, 'equivalent amounts in Ethiopian Birr shall be determined by the rates of exchange quoted by the ~atlonal Bank of Ethiopia.
45. Payment of Loan Obligations
The payment of the principal of, interest on, andadininistrative expenses related to direct advances and securities issued by the Burc~a\,l or on behalf of the Regional Government, is a charge on and payable o~tof the Consolidated Fund.
46, Set-Off
1) The Bureau Head may set-off the , debt owed by creditors to the
government against confirmed debt ,owed by the, Government to such creditors.
2) The amount set-off in accordance with this Article shall be shown in the financial rep()rt 'of the
government.
47. Debt Limit
J) The, amOl!lnt of domestic borrowing to be provided by the domestic Banks in each fiscal year for the management of the Consolidated Fund shall be determined 'in' consultation between the Bank a1ld the Bureau '
wwww.chilot.me
Labsii Lak. 156/200:, Fuula 19
2) Daangaa Jiqii murteessuufIiqii biyya "keessaa jedhamee kan fudhatamu M06tUnm;aanJ<(lHattiinliqeefachuu fl Jiqees~ulifkarlgargaaran sanadoota wabii baa,sQl,Idhaanliqii waliigalarra fudhate"iri'aasadarkaa Naannoo fi AaJ:la~ttr'kanarg'amu: lakkoofsa herreegQta Baan!<ii keessa maallaqaa jiru irraa erga hir'atebooda kan hafu herreega qulquluudha.
48. Wabii "'i)Mootummaan Naannichaa raawwii
dirqamaatiif wabii ke'nhuu ni danda' a. 2) Kaffaltiin wabit ilaalchisee raawwatamu
, fimdii walitti lwufame¥ee~~aa baasii taasifarnee kaffalama. '
49. Bulchiinsa Idaa Mootummaa Idaa Mootummaa Naannichaa bulchuu" haala dhalli itti kaffalamufi bulchiinsi wabii dambiin kan murtaa'u ta'a.
50. Idaa Mootummaa Galineessuu Hogganaan Biirichaa kanneen armaan gaditti tarreeffaman. ilaalchisee galmeewwan guutuu ta'anii fi facaatii kan qaban ni qabaata.
1) Bu'uura tumaaleelabsii kanaatiin biyya keessaa kallati{n liqii fudhachuu fi sanadoota wabii baasuu fi gl1q~uruun hanga maalJaqa liqiin tudh~amee,
2) Ibsa maallaqa Iiqiigosa kanaan argamee,
3) MaalJaqa Jiqiin argame ilaalchisee maallaqaijoo kaffalamee fi dhala,
4. Kallattiin liqii fudhachuu fi sanadoota wabii baasuu fi bulchuuf deebisanii bituu wajjiin kan walqabate galmeeffamuu fi bakka bu'aa faaynaa!lsotaa akkasumas tajaajila bulchiinsa biroofbaasii ta'e,
51. Idaa Yookiin Mir&a Dabarsuu I) Haala idaan Naannichaa itti darbuu
fi qaamni sadaffaan mirga qabu Mootummaa Naannootiif haallii itti dabarsanii kennaan ifaalchisee dambii ba'liun kanrrlurtaa'uta'a.
2) Keewwata kana keewwata xiqaa (1 )j alatti haala tumameen alatti idaan yoqkiin mirgii kamiyyuu darbuu hin ' danda'u.
52. Ligil Mooturnmaan Kennamu , 1) Hogganfian Biiroo Aanaalee fi
Bulchiinsa Magaalootaaf fandii walitti ku,ufame. irraa Iiqii kennuu ni danda'a.
2) A an'aaleei
fi Magaalpotaaf liqiin kennarriu biljaata deeggarsa isaanii i~~aa, kanhtr'atu yel1lmuu ta'u, deeggarsa.pa~s.ii isaan,ii waggaa 01 ta'uu hin qabu,
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48.
Proclamation No. 156/2010, Page 19
2) For the purpose of determining debt limits domestic debt shaH be
'consideTed as the balimcehetween the Regional Government bOITQwjngs,i,n the formofOirect Advance andsecufities'and the deposits in 'the accounts Of the regional Public Body's and woredas bank accounts, ,
Guarantees 1) The Regional .Government may
guarantee .the performance of an obligation.
·,2) P!\ynlent in respect of a gllarantee shiilfbe paio out of the Consolidated Fund. ' .
49. ,ManagementofPublicDebts' For the management ofthe public debt of the Regional Government, the payment of int(:rest thereon, and for gua.-antees will prescribed by the regulation.
50. Records of Public Debt The Bureau Head shall maintain a comprehensive and detailed record: 'I). showing all domestic borrowings
undertaken in accordance with this Proclamation by the issuance of direct advances and sale of securities;' ','
2) containing: a description of all money so borrowed;
3) showing aJlamounts paid in respect of theprincipaJ of and interest on all money so borrowed;
4) showing all amounts paid to registers, , fiscafageriis "and others for
administrative services relating to the issuances, management and redemption of direct advances, and securities, and for administrative services relating to the issuance, management and payment of guarantees;' ,
51. Assignment of Rights or D~bts 1) Assignment of debts ofth~ Regional
Government and the assignment of rights of third parties to the Regional Government; prescribed by regulation
2) Except as provided by regulations to be issued pursuant to subArticles(J) ofthisl\rticleno rights or debts areassignabJe.
52. Loan provided by the Government 1) The Bureau Head may provide loans
to woredas and municipalities from consolidated fund.
2) The Loanto be provided to watadas and municipalities shall be deducted from their sub~idy budget and hence shall not be over, and above the subsidy bU.dget approved to the respective Woreda and municipality.
wwww.chilot.me
La::'sii Lak. 156/2002, Puula 21) ,,<:>"J!, </l'rC.'lifY~/!liU .,'/.,. ~ Proclamation No. 156/2010, Page2 0
~AA~S=A=G=At==========IF===,=, ~~~h~~~~~"=~=m~,~======~T===A=U=T=a=O=RnY~P~~TQ=K~J'N~fflv=N~I~ST=.=PU=B~L=IL="== MaalJaga Mootummaa Invastii Gochuu 1'.~'t"l.E,T_ '1'l,Jt1L.!i.,jj'Il~~._bll~·lg·t.., , MONEY
53. H.aftee Fandiilnvastii Gochuu 011 ..... ~!L !L. ;U., f;:t!~_.L,g. ... ·n.,LJJlb:~1.:'1: 5~, Investment ofSurplu! r::mds
Hogganaan Biiroo fandii walitti kuufame ('Cle', ~1\"'(IJo h""m:J>Mw- ~ '}~ OJ-fl'" Where mOileyin the Consolidated Fund keessaa maallaqa yeroofkaffaltiif hin ('''7.'1161' 'I'}1I111l'l.H.C'.i.' Ml~f (,a<JJ'.J.fr-.'1 is not immediately requirl":d f:·r payments, barbaadamne yoo ta'e.mootummaan htr'1' ""'10." 'I:t!a" O"7.II/fa"· r'Pfli-c,' the 'Bureau Peadmay, 'ubJect to Naannichaa san ada wabii irratti investii MI'-T IIJ'. h. '}oll:" lI,ff.C'7t.T"IA:: ,'egulations iss .. ed by the Council cf
Regio nal admhlistration invest such gochuu ni danda' a., Haalli raawwii isaa hL'I6°o'9" O"'l.(])ft)(I)- ~ 'i11 ?dlfl'iA:: money in eligible sec\,;rities as determined dambii ba'uun kan murtaa'u ta'a. II !L.' ....... by the Council. of" Regional
54. Hundeeffamaa fi Bulchiinsa Sinkiing . Fandij
I) Mannni Maree Bu!chii-nsal.l haala siinkiing fandiin ittii hundeeffamuu fi bulu ni murteess<',.
2) Maallaqni siinkiing fandiifbarbaachisu fandii walitti kuufar:leerraa baasii ta'ee kaffalama.
55. Idaa Gara kaappitaalaatti Jijjiiruu Hogganaan Biiroo idaa Mootlll.1maan
Naannoo dhaabbata IAisooma Moo.tummaarraa barbaadu gara
kaappitaalaattijijjiiruu ni danda'a.
KUTAAKUDHAN Qabeenya Mootummaa Naannicha'l
56. Oabeenya Oabachuu fi M agsuu Akkaataa Seeraan hayyamamee yoo ta' e malee, manni hojii Mootummaa qabeenya aabachuu yookiin dhabamsiisuu yookiin maqsuu hin danda'u.
57. Oabeenya Eeguu, To'achuu fi Maqsuu ittigaafatam?? ol'aanaa mana hojii Mootummu'l iegumsaa fi to'annaa I
qabeenyaa i laakhi~o;e itligaafatamummaa armaan gadii niq3baata. 1) Sirnaan kan galma'ee fi sirni
hordoffii kaT! diriireef, 2i Egl.lmsii fi (z'jaaji!h barbaachisaa ta'e
kan taasifaP1eef 3) Tajaajilf\3o ",1" YQokiir. taJaajiia kh:'
hin kenninf. t<,' ee yo.) argame yeroon maq:;amWlis"U mirkanl:f'ssuuf itti gaafatamummaa qaba.
KlJTAA KlJDHA TOKKO Herrega Mootummaa
5& •. GabaasaHerregaa Qophessul~ f1 Dhiyeessuu' Biiroon Manneen hojii Mootummaa irrfla gaabasa herregaa qor<>~~mee gahuu fi herrega iirejee(ii itt! dabaluun gabaasa herrega waggaa Mootumma<'. Naannoo qopheessee barri baajam itti aanu osoo hin xumuramin dUl'a sadarkaa sa~arkaan Mana Maree Bulchiinsaa fi Caf,~e! dhiyeessa.
59. Qabiyyee Gabaasicha& Bu'uura labsii kan keewwat" "" Ji?llf' .• d
akkaatuma tumameen., gabaasni b(;J~·;ga Mootummaa kan dhiyaatl> bU"'~la qajeelfama B:iroon baasuvn ra'~e kanneen armaan gadltti ibsamar: 07 keessatti ni qabata:
2". rTcb' 4.11:.. .~iVi~S_.!YM3~C administration. Ii) fhA,A- ou'}"1 P'r ooM'MX-C 9"hC
{l,T f'l'?:" L '} ~ f"7.**9"O:"'}'1 54. ~blishment and Management of Sinking Funds
1''''1. """".CO:"'} I"~:r J'.dlfl'l A:: 1) The Council of Regional Administration 10 1I'1'~"'" L '}~ f"7.fflL&\'IOJ- ."H1I may provide for the creation and
h""m?MdI' L '}~ IIf. dI"l tr'i management of sinking funds; J'.hL~A:: 2) All moneyreqllired for sinking funds
2~· QJl·LgJg.!l~A,II&7"A~'I'
flte' ~II"'dI·fhAfI-. OD'}'7I-":"
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b§!A~\I!'~_ .11'11:.
rOll'"'I~T. Y.."lil
f'y'l\"'L~rcT.b!L'lU""''L. hotkt.ll ll.C'dI" h OD'}'7I-""" Oop'tflb.y..~
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,"tJAA 00')"1 P'1-'} 'l00:r'e 1''1. ''1''-1 6,rC:" "r.~~.y.. 1""'1."'~i\(\" f'fi~'r ~~;.,:,. l1rP'~i't,j·"'''' 0"':" Of ,l'.l.)fdl·
!lhAI\- OD";'M~C 9u~,C n.7 h ... · I'IQ;\,.(,.
l~~.:: ~i' ...e!lJ'. iltLU ~'P'!!: h,}"'~ !l~ !l"'1.~11(])·
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is paid out of the Consolidated Fund.
55. Conversion into Capital Expense
The Bureau Hea9 may convert debts
owed to the Regional. Government by
~ublic developmellt agencies into
capital. PART TEN
. PUBLIC PROPERlY 56. Acquisition and Disposition No public property shall be acquired or disposed of by the Regional Government
unless it is done so in accordance with the law.
57. Records for Clilstody and Control The head of each public body shall, in accordance with directives of the Bureau, ensur~ that public proper!:r under the custody of his public body:
1) is propt:.;';y regIstered and has system of monitoring;
2) is given proper care and maintenance;
3) is disposed of if no longer serves
the public body.
PART ELEVEN PUBLIC ACCOUNTS
S8 Pr~paration and Reporting of Accounts
Tn'3 Bureau shall prepare public
accounts for each fiscal year which shall
.;':I-:>body the audited accounts .of Public
Bodies and the audited Consolidated
.& :COUJ1i of thE! central treasury and
submit tLe s·,.me io the Council of
ft<g:onal 3cimin:scration and the Caffee
before the er·, '. of tt-.c nel't fiscal year.
59, Contel!!!.!!frublic Account The f'ubli(;A~counts provided under Article 58 of this Proclamation shall be prepared in a form directed by the bureau and shall inch.lde:
wwww.chilot.me
Labsll Lak. 15612002. Fuul. 21
I) Sochliwwan faaynaansil bara baaJataa,
2) Fandll walinl kuufamc, 3) Idaawwan'Mootummaa Naannichaa
fi dirqamaawwan eegaman. 4) Hamma maallaqa bara baaJataa
hayyamame. baaslI taasifamec fi hin ta3sifamne,
5) Smkl1ng fandim YOO Juaate kaouma lbsuu,
6) BaaJata deeggarsaa darbeef akkasumas, deeggarsa baaJatarraa
hcrrccgamec liqii kennameef; 7) Hcerrega fandil addaa. 8) Qablyyce faaynaans!i Mootummaa
kan arglsiisu ragaalec n ibsa
herrcgota biroo. 9) Manni Hojii Odiitara Muummlchaa
lbsa faaynaansii herreega walitti qabamee xnllxalee yaada kenne,
10) Ragaalcc b,roo barbaachisummaan Isaa Hogganaa BllTootiin itti amanamc.
60. Gosa Maallaqaa I-Ierreegm Mootummaa Imn Ittiin qabamuu fi gabaafamu qarshii Itoophiyaatiin ta'a .
61. Galmeewwanii fi Gabaasa I) Ittl gaafatamaa ol 'aanaan mana hojii
Mootummaa bu'uura qajeelfama BHroon baasuun galmeewwnn faaynaansil ni qabata.
2) Inl gaafatamaa ol'aanaan Mana Hojii Mootummaa sochii hojii f<l.aynaansli Mana Hojiichaa kan arg-isilsu gabaas8Ji 'aa Biirooferguu qaba.
3) Tokkoon tokkoo Ittlgaafatamaan ol'aanaan Mana HOJII MoolummBa barri baajataa erga xumuramee boods Ji'a sadil kcess3tll hcrreega cufee gabaasa Bllrichaaf ni dhlycessa .
4) Gabaasni bu'uura keewwata kanaa" keewwata xiqqaa3tiin dhlyaatu maallaqa MOOlUmmaa Iiqli fl gargaarsaan argamc, hanga maallaqa Mootummaa fl ittl fayyadama maallaqichaa dabalee kan agarsilsu ta'uu qaba.
62. Oorannoo Herreegaa I. Bliroon gabaasa herrega naannichaa
qopheessuudhaan Mana Hojii Oditara Muummichaatlln nl qorachiisa.
2) Tokko tokkoon Manni HOJli Mootummaa dhuma bara baajataalTaa ecgalee yeroo JI'a sadi; keessatti hClTega isaa cufee odiitiif Mana hOJii Odltara M uummlchaattl dhiyeessuu qaba.
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Proclamation No. 156/20 I 0, Page 21
I) the financ1al transactions of the fiscal year;
2) the Consolidated Fund; 3) debl, guaranteed debt and
contingent liabilities of the ReglOnal Government:
4) sums appropnated, expended and unexpended for the fiscal year;
5) sinking funds, if any. 6) budget subsidy transferred to as
well as loans prOVIded from account of budgct subsidy;
7) the accounts of speCial funds 8) such other accounts and information
as arc necessary to showthc financ ial transactions and position of the Regional Government.
9) TI,e opinion of the RegIOnal Auditor General concerning his examination of the Consolidated Accounts of the Region al Government: and
10) Such other information as the Bureau considers appropriate.
60. Currencv The accounts of the Regional Government shall be kept and reported in Birr.
61. Records and Reports I. The head of each public body
shall keep financial records for the responsibilities of his public body. in a form directed by the Bureau.
2. The head of each public body shall provide to the Bureau monthly reports showing the financial transactlOns of hislher Public Body.
3) Each Public Body shan close Its
accounts and rcport to the bureau within three months after the end of the fiscal year.
4) The report to be submitted 10
accordance with this Artlcle shall include the amount received as grant and loan and utilization of the same.
62. Audit I) The Bureau shall prepare and
submIt for audit the Consolidated Accounts of the RegIonal Government to the Audnor General.
2) Each Public Body shall close and submit its account to the Auditor General wIthin three months from the end of the fiscal year.
wwww.chilot.me
LabslI Lak_ 15612002. Fuula 22
3) Manm hOJl1 Mootummaa ·gabaasa odltii waggaa darhee Mana HOJii Odiitara Mummllchaa lIT8a Isa gahee Ji'a .tokkoo kCCSS8tti raawwli hajil waggaa wajjm walini qmdeessuun Mana Maree BuJchllns83fdhtyecssu qaba_
63. Walqunnamtii Faavnaansii. I) Walqunnamtiin faaynaansii Mootummaa
Federaala fi Mootummaa Naannichaa gidduu Jlra8tu dceggarsa baajata waggaa Mootummaa Naanlchaariifkennu fi kan blfOO OJ dahalata.
2) Wal-qunnamtiin faaynaansd Mootummaan NaanOlchaa Aanaalee fl Bulchlinsa magaalota gidduu JIT83lU deggarsa baaj8ta8 "Bloak grantlldhaan" kennuu fi kan biroo ni dabalata_
3) Manm Marce Bulchnnsaa barbaachisaa ta'ce yoo argamc. haala addaatlln Aanalcc fi Bulchiinsa Magaalotaaf dceggarsa baajataa gochuu m danda'a.
64. \Valta'insa taaksii I) Sirnl taaksli sadarkaa Fcderaalaa,
Naannoo, Aannaalce fi Bulchiinsa magaalotaa bu'uura taaksii walsimee fi wal-fakkaatu qabaachuu qabu_
2) Bilroon Mmistccra maallaqaa fi Misooma Dmagdee walim maril gochuun Sima taaksil wal-slmec fi (okko ta'ee akkaJlraatu haallawwan mlJcessuu qaba.
65. Gabaasa Dhiveessuu Manneen Hojii Mootumma Naannichaa, Aanaalee fi Bulchiinsa magaalotaa dinagdee Maakiroo fi bulchiinsa faaynaansii mootummaa sirritti geggeessuun akka danda'amuuf haala Biiroon murteessuun gabaasa dhiycessuu qabu.
KUTAA KUOHA LAMA TwnaaleeAddaAddaa
66. Badiinsa Maallagaa fi Oabeenva Mootummaa I) Maallaqni - yookiin qabeenyi
Mootummaa bade yookiin hirdhate baajata hayyamamc yookaan galmee irraa haala ittj hir'ifamuu danda ' u dambit bahuun kan murtaa'u ta'a .
2) Akkaataa Keewwata kana keewwata xiqqaa(l )Jalam tumameen maallaqni yooKlln qabeenyl Mootummaa bade yookaan hir'atc kamiyyuu hcrreega Mootummaa kcessani gabaafamuu fi galmeeffamuu qaba.
67. Adabbiiwwan I) Maallaqa Mootummaa walilli
qabuudhaaf. bulchuudhaaf yookiin kaffaltii raawwachuudhaaf qaxarame yookiin muudame hojjataan mana hojii Mootummaa kamiyyuu: (a) Bu'uuraseeraaliin kaffalarnuufii
kan qabuu alatti hojii itti ramadame raawwachuu Isaatiin kaffaltll kamlYYuu yoo fudhate yooklin
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Proclamation No. 15612010, Page 22
3) The Public Body auditcd shall submit to the council of regIOnal administration the audit report together With Its actlvllY rcport withm one month from the receipt of the audit report.
63, Financial Relations 1) The Fmanclal relation between the
federal government and the Regional government include the provision of an annual subSidy to the Regional Government by the federal Government.
2) The Rcglonal Government, provides annual budget subSidy for woredas and muniCipalities 10
"Block Grant". J) Where it seems necessary. the counci I
of the Administration provides special subsidy for woredas and manucipal admmlstrarion.
64. Tax Harmonization I) Tax systems at the Federal,
Regional, woreda and municipality levels shall have hannoni7ed and standardiLed tax bases.
2) The Mimstry and Bureau, through research and admil11stratlve support, shall facllaate sllch h:mTIonization and standardlUluon.
65. Reporting For the purposes of macro-economic management and financial admimstration, the Regional public bo(hes, woreda and
- mumcipallties shall report In accordance with the requirements of the Bureau.
PARTTWELVE MISCELLANEOUS PROVISIONS
66. Losses of public Money and Public Property
I) The condition for settlement of the loss of public money or property from the approved budgel will prescribed by regulatlon.
2) Prescribing the records to be kept and providing for the reporting in the Public Accounts of every loss referred to in sub-Article (1) of ArtIcle.
67. Offences and Punishment I. Every per.son appolOted to or
employed by a public body to collect, manage -or disburse publiC money who:-.
(a) receives any payment for the performance of his official duty, except as prescnbed by law;
wwww.chilot.me
Labsii Lak: ~56/2002~'Fuula2J." . :-: "
, (6)MllallaQiiM~~~~ianrilc~~~' waliill, cjh\l~iu,.~ghaan yooktln nanmi bu:a~, aIqs~ waliindhahu haalaww.antWj;¢~~uudhaan kan gat't\~rey,QQ~n:~n mala dhahe
i¥oAAiMl'i"" ,', , . , (p);. ~aroa}~U'o~kap111n~u seencht ,:" .·.;a~ka cabu ta'e Jedhee kan ,i. ; "".Myyame ykn , , ," (arRojii galii gllhn~essuurratti yookiin , , waraqaaragaa kennuurratti
bobba'eek,anNu ta'ee, fedhii , maUlasaatiin'.k~aa kamiiniyyuu , odeeffant100 sQbaa galmeen-atti kan galmeesse yookaan waraqaa raga a sooaa kan. ,mallaiteesse yookiil,l kan qopheesse yoo ta'e~ seo/a ya~kaaiiin'~aalmaatti k~ adabsiisu yoo ta:'e'tnalee,adabbll rriaallaq¥ Qr.2S:000 gadii kan hin taanee 'fi Qi.j5',000 ksn hin caalleenii fi hidhaa cimaawaggaa 10 gadhin taanee fi waggaa 15 hitlcaalleen adabama.
2) . Maallaqa Mootll'mmaa walitti qahuudhaaf;bulchuudh'aaf yookiin kaffaltii raawwachLIudhaafrtainni mana noj1i Mootummaa' kamiyyuu ,keessatti muudame y'ookiin qaXi8r'ame. • (a) Katfaltii" kamiyyuu hambis1Jludhaaf,
yookiin ham111lisaa fooyyeessuudhaaf, yookiiniyyann(\}owwan himannaa seerri cabuUsaa ilaalchisanii dhihaatan hambisuudhaaf"kal)attiin yookiin kama birraatiin kennaadhaan YOQkiin bifa biraatiin mallaqni yookiin wanna gatii ~akka kennamuufkan gaafate, kan fudhate yookiin fudhachuudhaaf kan yaale yoo ta'e,seera yakkaatiin caalmaattikanadabsiisuyoota' e malee adabbii maallaqaa Qr. 25,OOOgadi hin mane fi Qr. 35,000 hin caalleefi 11.idhaa cimaa waggaa 10 gad hin UilmeCf' I fi' waggaa 20 /lin caaIIeetiin adabiima.
(b) Labsiikana yookiin haala Labsii kanaatiin ,darobii yookiin qajeelfamawwanbahan irra darbuun yooktin tnalaammaltummaan taawwatamuu osoo beekuu itti gaafatamtoota ol'aanaatiif gabaasa kan hin gabaasne yoo ta' e seera yakkaatiin cllalmaatti. ~anad,absiisu yoo ta'e malee; adllbbi! maallagaa Qr.) 0,000 hincaalleen fi hidhaa cimaa waggaa 5 hin caallen adab~ma.
3) Itti gaafatatnaa.n Mana Hojii Mootilmmaa labsii kana darbuudhaan baajatni hayyamame jiraach uusaa osoo hin mirkaneeffatiin'waliigalteekamiyYuu kan mallatteesse yoOkiin akka maUatte,effamu kan taasise seerayakkaatiin 'c'aalmaatti kan adabsiisu yoo ta:e malee ~dabb.ii mallaqaa Qr. 5,000(kuma shan) gad hm taanee fi 20;000(kuma digdama) hin caalleenii fi hidhaa' cimaa waggaa 5(shanii) gad hin taanee fi waggaa I O(kudhan) hin caalle,en:adabama. ','
4) Namni kan:tiyyuu, ManaBojiiMoo.tun;nnaa keessatu, maallaqa Mootummaa, walitti qabuurrattl, buJchu.urr~#(.yooJd,~n hojii kaffaltii raawwachuurtatti niuudame yookiin ramadame:'!
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Procl ation N .. e , consl'lresorco u.es wit any person to defraua the RegionalGovernment, or provides an opportunity for any person todeftaud the government;
(c) intentionally pennits any ctmtraventi<>TI of the Jaw by any person.
(d) willfully makes. or signs any f~lse entry in any book, or wilfully makes or signs ,any false certificate or return in any case in which it is the duty of that person to make an entry certifica~e or return is liable on conviction .unless the criminal law punishes more to a fine not less than birr 25,000 and not more than birr35,000 and to rigorous imprisonment for a tenn of not less than 10 years and not more than] 5 years.
2) Every person appointed to or employed by a . public body to
, collect, manage or disburse. public money,'
(a) who demands or accepts or attempts to collect, directly or indirectly, as payment or gift or otherwise, any SU1TI of money, or other thing of value, for the corppromise, ,adjustment or settlement of.any change or cqmplaint for any contravention is ltabJe' on conviction unles's the criminal law punishes more to a fine not less than birr 25,000 and not more than birr 35,000 and to rigorous imprisonment for a tenn·ofnot less than 10 years and not more than' 20 years.
. (b)H~vingknowledge or illfQnnatiQn , . oftne con'traverition or of fraud
committed' by any pers'On \\gainst this proclamation or any under it, fails to report that knowledge to a superior is liable on conviction unless the crimina.l law p,unishes more to a fine not more thari birr 10,000 to and rigorous imprisonment for a term ofnotl110rethan5.y~~rsh
3) The Head of a j)u.bHc bodywho; in , contrav'ention this Proclamation and without ascertaining that a budget appropriation has been . made, concludes or authorizes the ,conclusiqn o(acontract w~ich,' results Excess. Expenditure is.liable on conviction unless the criminal law punishes more toa fine not less than birr 5,000 and not more than birr 20,000 rigorolis imprisonment for a term of not less.than5 years and not more than ) 0 years.
4). ,Every p~r~0t; who, appOin.ted, tOQr , employed In any publtc body connected with the collection, +, management or disbursement of public money, with intent:
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wwww.chilot.me
L"hsil Lak. 156/2002. Fuula 24
(a)D h lmma dhi haatee mu rt ee ecgg.lchuu jlru. yooki in sababa lftlgaafatamumma hOJllsaatnn dhlmma dhihaachuuf danda ' urratti murtee kcnnamu yooklln tarkaan fil fu dhatamu Jal1l~ u llf_ yooklm
(b) Gali l Mootummaarratll hojlln malaammaltumrro.a akka raawwatamu yookon hojiin akka naa, yoo raawatcJmu akka gargaaruuf. yooklm akka gamtaa ' uuf yook ll n raawwatiinsa hOJlchaariifhaalaW\van akka mlJccssU yooklm akka hayyamu gochuu dhaaf yaaduudhaan mahaa 'aa kcnnuudhaaf waadaa yoo galeer, yoo dhihecssccf yooklin yoo kcnnc seera yakkaat l1n caalmaanl kan adabslisu yoo ta'e malee adabbii maa ll aqaa blfa mattaa'aatlln dhlheesse yookl1n kennc dachaa sadd hin caallce fi hldhaa Clman waggaa 10 gad hin t3anee fi waggaa 15 hin cnalleen adabama.
5) Badnwwan kccW\vata kana kcewwata xlqq.a (4) jalatti ibsaman raawwachuurrattl qooda kall fudhatee fi dhlmmichl gara Mana Murtntti 0500
hin dhiyaaun dura badl l raawwatamce fi gahee gamtootaa ilaalchlsce namni odecffannoo faayidaa qabu ken nc hllnannaa bu ' ura labsii kanaatiin Itti dhlyaalUrraa blhsa ta' uu nl danda 'a,
68. Sanadoota Herregaa Ilaaluu B ilroon yookiln qaamnl aangoon kcnnamcef sanadoota herregaa. galmeewwan hcrregaa, kllaabna, sanadoota decggaraa fl rag:lawwan Manncen hOJii Mootummaa kamlyyuu Ilaaluuf aangoo 01 qabu.
69. Aa ngoo 8 akka Bu ' iinsa Kennuu Raawwll Labsll kanaafJccha Hoogganaan SlIroO lUi gaafatamtoota mana hojichaaf yooklln hoggantoota mana hOJil Mootummaatllf aangoosaa bakka bu ' ummaadhaan kennuu III danda'a. HaaHi raa\\ Wll lsaa qajeeJfama Bmoon baasun kan mUrlt13'uta'a.
70. [egum"a Sanadootaa Veroon tu rmaataa tokkoon tokkoon sanadoota herregaa dambll bahuun kan munaa ' u ta'a
71. <\angoo Oambii Ii Oaj celfama Baasuu 1) Manm Maree BuJchimsoIa Labsii kana
raaw wach ll suf dambll baasuu ni danda ' a
:2) 8iinchi labsii kana hojilrra oo1chuuf qaJeclfama baas uu III danda' a,
72. Seeroola Raawatiinsa J lin Oabaannee
l) Labsilll Bulchllllsa Fa~ynaansil Oronn yaa Lakk. 8811997 labsli
kana an fooyya'cera.
fUU1"1""'!- un""~J' Il.'} Ol·n", r ·H''iuu (DJ!VU f ·tou1..n ""JoT (tI) f"' t.0~ '}·1"· O"~\. 0 00100'1-
~ /!. .r~O"1 ·~II/!. w /!.'/" o...,~·
:>~~.H 9"1I11")' I\.,.C1M·}· 0"'1.,·&\ 1-1\/!. ~ /!. f"Y.nm(ll-1 O}<"I"~ lIJ ,evu f~fDfl y.o .. ·t I.C9"J>: ~'7" '1 '}' W/!.9"
(~ ) Oun1"} .... · ~· 10. ~ /!. f""I'1'OCOC !':C 1.~, 1.1 11 .,,"~9" w /!. 'C: !':C'l1< f\t,~y" 1.'11\.('1\ w/!. '/" 1.111.1·'IOC w/!.9" II!':C'I,1, IftlL:lt,9" l"kJ·?,~·· ·t t\"',OIJ;r-:,:.}-
1.1I\.n"" '1.1I\.UD~mC /D/!.9" 1.1P,,,"'l-1:' 1I·71:'t.'7 0"7n·OT W ~ODnm '} ,+&\ h1'1~~" ~"' (.O~ ·}· m/!.'/" IInm Ol' 0/D1:e:A ~,'1 vn~m f"'l.J'n"'fl] hAt!) n(I'/''''c ",4-1'>;' If". tn"Jl1: f\ t..;J11' 0'1-(1 (/bA )")
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Proc lamat ion No. 156/2010. Page 24
(a) to mfluence the deCISion or action of that person on any qucsllon or matter that is pendmg or may, by law, be brought before hlm in hiS offiCial capacity. or
(b) to Influence that person to commit, or aid or abet In committing any fraud on the revenue, or to eonm.ve at. collude 10, or allow 01 oermll any opportuni t y for the commiSSIOn of any such fraud is gUilty of an offence and l1able on convlction unless the crimina l law pun lshcs more to a fi~ not exceeding three ti mes the amounts so offered or acceptcd and to ngorous Imprisonment for a term of not less than 10 years and not more than 15 years
5) Every person who is engaged III thc offences as described in sub-Arucle (4) above, and who before the case IS taken to court , provides sTgnlficant mformallon abou! thc offence and hiS partncr 's role in it. may be g1'o' cn ITmnuOlty b y the Mmlstry of Justice from prosecution under thiS proclamation ,'
68. Access to Records The Bucrue or any othcr organ authorll.cd by law shall have unrcstrlcted ac.ccss to all books , papers. accounts and records of all publl c bodies which it dcems to be essential 10 thc performance of Its dUlles,
69. Delegation of Powers T he bureau Hcad may de legate his powers under thiS proclamation to the officials of his Bureau and to the officials of other Public bodlcs and may specify the ClTcumstances 10 which those powers may bc exerCised.
70. Retention of Records Retention periods for IndiVidual categones of financial records shall be established by dI recti ves issued by the Bureau.
71. Power for Issuance of Regulations and Directives I) Thc CouncI l ofReglOnal.dm.mstral1oo
may issue Regu lations, 2) The Bureau may Issue directives for
the proper ImplementatIOn of thiS Proclamation.
72. Non-applicabilitv I) The RcglOnal Govcrnment Fmanclal
Administration Proclamation No. 881 97 IS Repealed and replaced by thIS Proclamallon . ..
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..
labsii Lak . 156/2001, Fuula25
2) Scera fj barmaatilecn hajii labsli
kanaan wal-faallessan kamiyyuu
dhimmaota labsii kanaan
uwwifaman Irratti raawwattinsa hin
qabaatan.
73. Holiiwwaa Jalgabaman Labsl1n kun fooyys'ee bahuun dura sochiin faaynaasii jalaqabaman Labsii Bulchiinsa Faaynaansii Mootummaa Naannoo Oromiyaa Lakk. 8811997 Ii labslcha raawwachiisuuf dambii fi qaJelfamoota bahaniiit xumura kan argatan ta' a.
74. Yeroo Labsiin Kun H!!Ilirra IItI Oolu Labsiin kun Guyyaa 17/8/ 2002 irraa eegalee kan hojiirra oolu ta'a.
FlnlinDee, Ebla 17 B~ra 2002
Abbaaduulaa Gammadaa
Pireezidalntil 8 .. lchJinsa
Mootummal NaannooOromiyaa
.,
I) .'.U') NI'Jr: f"'U"(.') -n>;'a'i/" ')''"IT
X,')11T UOtlt:'6Y (J)J!v- f}.1P6.r.
t.'I"f:: O'lU M'~ n1·TiL;' .,..1\1"'1' ~.e 1'L~"7,)-l- .\.e<;'(.ID''I''::
t:r. f1'J! ... ~ ,..,,,,fP'f .eu '\'I'~ .\'))(7'1 ·l'lfM- h""lD-""~
OL-l- f1·loo o;. f~ . .e'i')11 A HII?r\9''f· OM!''''I..r lIm.t·'f 1It.~'f 00')'"1 ..... -lr4-.e~·,)11 hll1·U.t: h'l'~ 4>.'l't:
'ii'XIXVnt A'i h'l'lI".1 1I'7I1LU'I" OWn,a"
j( 111'1 UD""I-J'I"'f' f"'l.n"f. U~'A::
t:! . h .,. J!: ,.., --'r ~ J'. f"U!>-A + 1.11.
.eu M'~ h"'l.rn.r n <J>1 ~lU'.p".
:t:'I"C' Pt· ~.e f"'l.lD-A f.rJ'''t.::
/iq.f.4 1-"1
,.1>1:'''1..1' ilm.6- f' IJA 4 f' -, .,,,-+ 'f~H. "I''''
Proclamation No. 156/2010, Page 25
2) 0 law, regulations directives or practices inconsistent with this proclamation shall have effect with respect to matters provided for in this proclamation.
73. Transitorv Provision Financial transactions commenced before the effective date of this Proclamation shall be concluded in accordance with the system laid down by the Regional Government Financial Administration No.88/97 and Regulations and directives issued there under.
74. EfTective Date This proclamation shall cnter into force as of the 25 April 2010.
Done at Finline April 25, 2010
Abba Dula Gamada President of the Oromla National
Regional State '
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