Waggaa 28 ffaa..... Lak. ..........3/2012 Finfinnee,............

Waxabajjii 8 Bara 2011

፳8ኛ ዓመት........ቁጥር.........3/፪ሺ02 ፊንፊኔ፣......................ሰኔ 6 ቀን ፪ሺ01 ዓ.ም

28 year ........... No. .............3/2019

th
Finfine,...............................June 13 , 2019

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QABIYYEE ማውጫ CONTENT
Dambii Lakk. 207/2011 ደንብ ቁጥር 2)7/፪ሺ01 Regulation No. 207/2019
Dambii Lak. 207 /2011 Dambii Bulchiinsa Regulation No 207/2019 Regulation to
ደንብ ቁጥር 207/2011 የኦሮሚያ ክልላዊ
Faayinaansii Mootummaa Naannoo Oro- R e-amend Oromi a R eg iona l St ate
miyaa Lak. 138/2004 Irraa Deebiidhaan መንግሥት የፋይናንስ አሰተዳደር ደንብ ቁጥር
Financial Administration Regulation
Fooyyessuudhaaf Bahe ....................Fuula 1 138/2004 እንደገና ለማሻሻል የወጣ ደንብ .....ገጽ 1 No 138/2012 ................................Page 1
Dambii Lak. 207 /2011 ደንብ ቁጥር 207/2011 Regulation No 207/2019
Dambii Bulchiinsa Faayinaansii የኦሮሚያ ክልላዊ መንግሥት የፋይናንስ
Regulation to Re-amend Oromia
Mootummaa Naannoo Oromiyaa Regional State Financial Administration
Lak. 138/2004 Irraa Deebiidhaan አሰተዳደር ደንብ ቁጥር 138/2004 እንደገና Regulation No 138/2012
Fooyyessuudhaaf Bahe ለማሻሻል የወጣ ደንብ
WHEREAS, it is found necessary to
Sirna Bulchiinsa Faayinaansii moo- re amend the financial administra-
የመንግስት ፋይናንስ አስተዳደርን የበለጠ
tummaa caalmaatti bu’aa qabeessa go- tion regulation No 138/2012 issued
chuuf Labsii Bulchiinsa Faayinaansii ውጤታማ ለማድረግ የፋይናንስ አስተዳደር for the implementation of the finan-
Lak. 156/2002 fi Labsii kana fooyyes- አዋጅ ቁጥር 156/2002 እና ይህን አዋጅ cial administration proclamation No
suuf bahe Lak. 209/2010 hojiirra ool- 156/2010 and its amendment proc-
ለማሻሻል የወጣ አዋጅ ቁጥር 209/2010 ሥራ
chuuf Dambii Bulchiinsa Faayinaan- lamation No 209/2018 so as to make
sii Lak. 138/2004 irra deebiidhaan ላይ ለማዋል የወጣውን የፋይናንስ አስተዳደር the financial administration system of
fooyyessanii baasuun barbaachisaa ደንብ ቁጥር 138/2004 እንደገና አሻሽሎ the government more efficient;
ta’ee waan argameef; ማውጣት አስፈላጊ ሆኖ በመገኘቱ፤
WHEREAS, it is necessary to make
Gurmaa’insa bulchiinsa faayinaansii the established organization of finan-
diriire si’ataa fi bu’aa qabeessa gochu- የተዘረጋውን የፋይናንስ አስተዳደር ቀልጣፋ እና cial administration be more effective
un itti gaafatamummaa cimsuun bar- ውጤታማ በማድረግ ተጠያቂነትን ማጠናከር
and efficient and thereby ensure ac-
baachisaa waan ta’eef, countability;
አስፈላጊ በመሆኑ፤
Akkaataa Labsii Lak. 213/2011 keew- NOW, THEREFORE, in accordance
wata 71(2) tiin Dambiin kanatti aanu በአዋጅ ቁጥር 213/2011 አንቀጽ 71(2) with article 71 (2) of Proclamation No
bahee jira. 213/2018, the following regulation is
መሠረት የሚከተለው ደንብ ወጥቷል፡፡
hereby issued:
Dambii Lak. 207/2011 Fuula 2 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 2 Regulation No. 207/2019 page 2
Kutaa Tokko ክፍል አንድ Part One
Tumaalee Waliigalaa ጠቅላላ ድንጋጌዎች General Provisions
1. Mata Duree Gabaabaa 1. Short Title
1. አጭር ርዕስ
Dambiin kun “Dambii Bulchiin- This Regulation may be cit-
sa Faayinaansii Oromiyaa Lak. ይህ ደንብ “የኦሮሚያ የፋይናንስ አስተዳደር
ed as “Oromia Financial Ad-
207/2011” jedhamee waamamuu ደንብ ቁጥር 207/2011” ተብሎ ሊጠቀስ ministration Regulation No
ni danda’a.
ይችላል፡፡ 207/2019.”
2. Hiika
Akkaataan jechichaa hiika biroo 2. ትርጓሜ
2. Definitions
kan kennisiisuuf yoo ta’e malee Unless the context requires
የቃሉ አገባብ ሌላ ትርጉም የሚያሰጠው
Dambii kana keessatti: otherwise, in this regulation:
1) “Biiroo” jechuun Biiroo Maal- ካልሆነ በስተቀር በዚህ ደንብ ውስጥ፡- 1) “Bureau” means Oromia Fi-
laqaa fi Walta’iinsa Diinagdee 1) “ቢሮ” ማለት የኦሮሚያ ገንዘብና ኢኮኖሚ nance and Economic Coopera-
Oromiyaa jechuu dha. ትብብር ቢሮ ማለት ነው፡፡ tion Bureau.
2) “Labsii” jechuun Labsii Bulchi- 2) “Proclamation” Means Oro-
insa Faayinaansii Mootum- 2) “አዋጀ” ማለት የኦሮሚያ ክልላዊ
mia Regional State Financial
maa Naannoo Oromiyaa መንግሰት የፋይናንሰ አሰተደዳር አዋጅ
Administration Proclamation
Lak.156/2002 fi kan Labsii kana ቁጥር 156/2002 እና ይህን አዋጅ No.156/2010 and its amending
fooyyessuuf bahe Labsii Lak.
209/2010 dha. ለማሻሻል የወጣ አዋጅ ቁጥር 209/2010 Proclamation No.209/2018.
3) “Kaffaltii Dursaa” jechuun jijjiir- ነው፡፡ 3) “Advance Payment” means a
raan gatii kan hin taasifamnee fi 3) “ቅድመ ክፍያ” ማለት የዋጋ ልውውጥ
payment for which there is no
fudhataan yeroo murtaa'ee boo- change of value which is to be
ያልተደረገበት እና ተቀባዩ ከተወሰነ ጊዜ
da kaffaltii of irraa buusu yoo accounted for by the recipient
ta’u, waliigalteen osoo hin xumu- በኋላ የሚያወራርደው ክፍያ ሲሆን ውልን at some later time and does not
ramiin dura bu’uura waliigalteen መሠረት በማድረግ በውሉ የተመለከተው include a progress payment
dirqama kaffaltii sadarkaadhaan made on account of but before
ግዴታ ከመጠናቀቁ በፊት በየደረጃው
raawwatamu hin dabalatu. the completion of a contract.
4) “Baasii Kaappitaalaa” jechuun: የሚደረግን ክፍያ አይጨምርም፡፡
4) “Capital Expenditure” means
(a) Daandiiwwan, gamoowwan 4) “የካፒታል ወጪ” ማለት፡-
expenditure made for:
yookiin ijaarsawwan biroo osoo (ሀ) መንገዶችን፣ ሕንፃዎችን ወይም ሌሎች
hin dabaliin lafa qabachuud-
(a) The acquisition, reclamation,
haaf, deebisanii qabachuud- ግንባታዎችን ሳይጨምር መሬትን enhancement or laying out of
haaf, fooyyeessuudhaaf yookiin ለመያዝ፤ መልሶ ለመያዝ ለማሻሻል land excluding roads, buildings
qopheessuudhaaf; ወይም ለማዘጋጀት ወይም ለማሻሻል፤
or other constructions;
(b) Daandiiwwan, gamoowwan (b) The acquisition, construction,
(ለ) መንገዶችን፣ ሕንጻዎችን ወይም ሌሎች
yookiin ijaarsawwan biroo qaba- preparation or enhancement
chuuf, hojjachuuf, qopheessuuf ግንባታዎች ለመያዝ፣ ለመስራት፣ of roads, buildings and other
yookiin fooyyeessuuf; ለማዘጋጀት ወይም ለማሻሻል፤ structures;
(c) Meeshaawwan dhaabbataa so- (c) The acquisition, installation
(ሐ) ተንቀሳቃሽ ወይም የማይንቀሳቀሱ
cho’an yookiin hin sochoone, ta- or replacement of permanent
jaajilawwan, konkolaatawwanii fi መሳሪያዎች፣ መገልገያዎችን፣
movable or immovable mate-
dooniiwwan, xiyyaaraawwanii fi ተሸከርካረዎችን፣ መርከቦችን፣
rials, services, vehicles and ves-
kan kana fakkaatan qabachuuf, አውሮፕላኖችን እና የመሳሰሉትን ለመያዝ
dhaabuuf yookiin bakka buu- sels, aircrafts and other similar
suudhaaf; ለመትከል ወይም ለመተካት፤ goods;
Dambii Lak. 207/2011 Fuula 3 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 3 Regulation No. 207/2019 page 3
(d) Armaan olitti keewwata xiqqaa (መ) ከዚህ በላይ ንዑስ አንቀጽ 4 ከ (ሀ- (d) The making of advances, grants
4 (a - c) tti kan tarreeffaman ሐ) የተዘረዘሩትን ለመፈፀም ወይም or other financial assistance to
raawwachuudhaaf yookiin baasii any person towards expendi-
የኢንቨስትመንት ስራዎችን ለመያዝ
hojiiwwan investimentii qaba- ture incurred or to be incurred
chuudhaaf taasifame yookiin ta’u ለተደረገ ወይም ለሚሆን ወጪ እንዲውል by him on the matters men-
nama kamiifiyyuu gargaarsa kaf- ለማንኛውም ሰው በቅድመ ክፍያ ዕርዳታ tioned under sub article 4(a-c)
faltii dursaa yookiin deeggarsa or in the acquisition of invest-
ወይም በሌላ ዓይነት የገንዘብ ድጋፍ
maallaqaa gosa biraan kennuu; ments;
(e) Dhaabbilee daldalaa qaamni መስጠት፤
(e) The acquisition of capital of
seerummaa kennameef keessatti (ሠ) የሕግ ሰውነት በተሰጣቸው የንግድ share or loan capital in the
kaappitaala gahee aksiyoonaa
ድርጅቶች ውስጥ የአክሲዮን ድርሻ commercial organizations for
yookiin kaappitaala liqii, abbum-
ካፒታል ወይም የብድር ካፒታል which legal personality is given;
maadhaan qabachuuf;
(f) Costs incurred for study and
(f) Qo’annoo fi qorannoof; በባለቤትነት ለመያዝ፤
(g) Leenjii ijaarsa dandeettiitiif;
research activities;
(ረ) ለጥናትና ምርምር፣ (g) For capacity building training
(h) Tajaajila gorsaa dhimmoota ar-
maan olitti tarreefaman waliin (ሰ) ለአቅም ግንባታ ሥልጠና፤ costs; or
walqabateef baasii taasifamuud- (ሸ) ከዚህ በላይ ከተዘረዘሩት ጉዳዮች ጋር (h) Any consultancy service costs
ha. in connection with the above
በተያያዘ የምክር አገልግሎት የተደረገ
5) “Idaa Dabarsuu” jechuun ittigaa- issues.
ወጪ ነው፡፡ 5) “Debt Assignment” means
fatamummaa nama idaa kaffaluu
yookiin dhaabbata tokkoo irraa 5) “ዕዳን ማስተላለፍ” ማለት ዕዳን የመክፈል transfer of the responsibili-
gara biraatti dabarsuu yoo ta’u, ኃላፊነትን ከአንድ ሰው ወይም ድርጅት ty for repayment of debt from
abbootii idaa yookiin abbootii one person or organization to
ወደ ሌላ ማስተላለፍ ሲሆን በባለዕዳዎች
maallaqaa gidduutti dabarsaa ta- another; and may include the
asifamu dabalachuu ni danda’a. ወይም በባለገንዘቦች መካከል የሚደረግ transfer from one debtor to an-
6) “Gatii Meeshaa fi Tajaajilaa” ማስተላለፍን ሊጨምር ይችላል፡፡ other or from one creditor to
jechuun meeshaa dhiyeessuuf, another.
6) “የዕቃና አገልግሎት ዋጋ” ማለት
tajaajila argachuu fi meeshaaw- 6) “Fees and Charges” means a
wanitti fayyadamuudhaaf, ተጠቃሚዎች ለዕቃ አቅርቦት፣
payment made by users to gov-
fayyadamtotni manneen hojii አገልግሎት ለማግኘት እና በዕቃዎች ernment offices for the supply
mootummaatiif kaffaltii taasisan ለመጠቀም ለመንግስት መሥሪያ ቤቶች of goods, receiving services and
yoo ta’u, kaffaltii adabbii hin da- utilization of materials; and
የሚያደርጉት ክፍያ ሲሆን የመቀጮ
balatu. does not include fines.
7) “Diinagdee Maakiroo fi Ham- ክፍያን አይጨምርም፤
7) “Macro-Economic and Fiscal
mata Fiizikaalaa” jechuun qa- “የማክሮ-ኢኮኖሚና ፊስካል ማዕቀፍ”
7) Framework” means annually
beenyi mootummaa karoora
ማለት የመንግስት ሀብት በመካከለኛ adjustable projection of pub-
yeroo giddugaleessaatiin akka
gaggeeffamuu fi baajatni waggaa ዘመን እቅድ እንዲመራና የሚመደበውም lic revenue and expenditure of
ramaadamus diinagdee maa- three years based on macro-eco-
ዓመታዊ በጀት የተረጋጋ የማክሮ-
kiroo tasgabbaa’e raawwachuud- nomic assumptions which pro-
ኢኮኖሚን ከማስፈፀም ዓላማ ጋር vides the basis of budget ceiling
haaf waliin kan walsime gochuuf
ka’umsaa baaxii baajataa murtaa’e የተጣጣመ እንዲሆን ለማድረግ የሚወሰን to be fixed in order to facilitate
kan ta’e yaada diinagdee maa- የበጀት ጣሪያ መነሻ የሆነ በማክሮ ኢኮኖሚ the management of public re-
kiroo irratti kan hunda’ee waggaa source within the framework of
ታሳቢዎች ላይ የተመሰረተና በየዓመቱ
waggaan kan siraa’u tilmaama mid- term plan and make sure
galii fi baasii mootummaa wag- የሚስተካከል የ 3 ዓመት የመንግስት that annual appropriation is
gaa 3 yoo ta’u, kanneen armaan ገቢና ወጪ ግምት ሲሆን የሚከተሉትን geared towards ensuring mac-
gadii ni dabalata: ይጨምራል፡- ro-economic stability and in-
cludes the following:
Dambii Lak. 207/2011 Fuula 4 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 4 Regulation No. 207/2019 page 4
(a) Galii mootummaa bu’uura kaf- (ሀ) ፀንቶ ባለው የግብር ማስከፈያ ምጣኔ (a) Government’s tax revenue fore-
faltii taarifa gibiraa mirkan- casts at existing rate of taxation;
መሰረት ይሰበሰባል ተብሎ የታሰበውን
naa’een walitti qabama jedhamee (b) Forecasts from non-tax reve-
yaadamu; የመንግስት ታክስ ገቢ፤
nues, from profits of public en-
(b) Galiiwwan mootummaa taaksii (ለ) ታክስ ካልሆኑ የመንግስት ገቢዎች፣ terprises and charges collected
hin taane irraa, bu’aa dhaabbilee ከመንግስት የልማት ሥራ ድርጅቶች from different users;
hojii misooma mootummaa irraa (c) Estimation of additional tax
ከሚገኝ ትርፍ፣ ከተለያዩ ተጠቃሚዎች
fi kaffaltiiwwan tajaajilamtoota revenues which may be mo-
adda addaa irraa galii walitti qa- ክፍያዎች ይሰበሰባል ተብሎ የሚታሰብ
bilized by levying higher tax
bama jedhamee yaadamu; ገቢ፣ rates, by establishing a differ-
(c) Taarifa gibiraa olaanaa buusuud-
(ሐ) ከፍ ያለ የግብር ምጣኔ በመጣል ልዩ ent tax system or by reforming
haan, sirna gibiraa adda ta’e di-
tax collecting or management
riirsuudhaan yookiin fooyya’iin- የግብር ሥርዓት በመዘርጋት ወይም
administrative structure in tax
sa caasaa bulchiinsa qaama በግብር ሰብሳቢ ተቋም የአስተዳደር
gibira walitti qabuu yookiin bul- collection;
chu taasisuudhaan, dabalataan
መዋቅር ማሻሻያ ከማድረግ በተጨማሪ (d) Estimation of additional in-
tilmaama galii walitti qabamuu ሊሰበሰብ የሚችለው የገቢ ግምት፣ come resulting from changes in
danda’u; (መ) በመንግስት የልማት ድርጅቶች የፖሊሲ
the policy framework of public
(d) Galii dabalataa sababa imaam- enterprises, from changes in
ማዕቀፍ ምክንያት፣ በመንግስት
mata dhaabbilee misoomaa pricing policy of the economic
mootummaatiin, imaammata ክፍለ ኢኮኖሚ የዋጋ ግምት ፖሊሲ፣ sector of the government and
gatii tilmaama damee diinagdee በማህበራዊ አገልግሎቶች ክፍያዎች ላይ from the changes made on fees
mootummaatiin, kaffaltiiwwan ለውጥ በመደረጉ ምክንያት ይገኛል ተብሎ
of social services;
tajaajiloota hawaasummaa irratti (e) Estimates of income to be ob-
የሚታሰበውን ተጨማሪ ገቢ፣
sababa jijjiirraan taasifameetiin tained from domestic and for-
galiin dabalataa ni argama jed- (ሠ) ከአገር ውስጥ እና ከውጭ አገር ምንጮች eign sources in loan and grants;
hamee yaadamu; በብድር እና በእርዳታ ይገኛል ተበሎ (f) Projections of recurrent and
(e) Galii maddawwan biyya keessaa fi capital expenditures;
የሚታሰብ ገቢ፤
biyya alaa irraa liqii fi gargaarsaan (g) Estimate of expenditure of bud-
ni argama jedhamee yaadamu; (ረ) የመደበኛ እና የካፒታል ወጪ ግምት፣
getary subsidy made available
(f) Tilmaama baasii marmaartuu fi (ሰ) ለክልል፣ ለወረዳዎችና የከተማ to regional states, district and
kaappitaalaa; cities;
መስተዳድሮች የሚደረገው የበጀት ድጋፍ
(g) Tilmaama deeggarsa baasii baa- (h) Projection of budget deficit and
jata naannoo, aanaalee fi bulchi- ወጪ ግምት፣
deficit financing of the regional
insa magaalotaa; (ሸ) የክልል መንግስት የበጀት ጉድለት እና
government;
(h) Hir’ina baajata mootummaa የበጀት ጉድለት አሸፋፈን ግምት፣ (i) Estimation of the budgetary
naannoo fi tilmaama hir’ina baa-
(ቀ) ከፌደራል መንግስት ይገኛል ተብሎ subsidy from the Federal Gov-
jataa uwwisuu;
(i) Deeggarsa baajataa mootummaa የታሰበ የበጀት ድጋፍ፡፡
ernment.
federaalaa irraa argama jedha- 8) “Negotiable Security” means a
8) “የሚተላለፍ የገንዘብ ሰነድ” ማለት በፊርማ
mee yaadame. financial instrument which is
8) “Sanada Maallaqaa Dabarfamu”
ወይም ያለፊርማ ከአንድ ሰው ወደ ሌላ transferable from one person to
jechuun mallattoon yookiin በመተላለፉ ምክንያት ለተላለፈለት ሰው another by being delivered with
maallattoo malee nama tokko የባለቤትነት መብት የሚያስገኝ የገንዘብ
or without endorsement so that
irraa gara biraatti sababa dar- the financial ownership title
ሰነድ ነው፡፡
been nama darbeef saniif mirga passes to the transferee;
abbummaa maallaqa sanada ar-
gamsiisuudha.
Dambii Lak. 207/2011 Fuula 5 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 5 Regulation No. 207/2019 page 5
9) “Qabsiisa Waabii” jechuun: 9) “የዋስትና መያዣ” ማለት፡- 9) “Security Deposit” means:
(a) Sanada hawaalaa ta’ee, (ሀ) የሀዋላ ሰነድ ሆኖ፡- (a) a bill of exchange:
i. Biirichaaf kan kaffalamuu fi (i) that is payable to the Bureau
I. ለቢሮው የሚከፈል እና
ii. Dhaabbata maallaqaa beekka- and
maan kan mirkanaa’e yooki- II. በታወቀ የገንዘብ ተቋም የተረጋገጠ ወይም (ii) which is approved by a recog-
in maqaa dhaabbata maallaqa በታወቀ የገንዘብ ተቋም ስም የወጣ፣ nized financial institution or
beekkamaan kan bahe, drawn on behalf of recognized
(ለ) በመንግስት ዋስትና የተሰጠበት ቦንድ
(b) Wabummaa mootummaa boon-
financial institution.
dii kennamee, yookiin ወይም
(b) A government guaranteed
(c) Mana hojii mootummaan fud- (ሐ) በመንግስት መሥሪያ ቤት ተቀባይነት bond; or
hatama qabaachuu kan danda’uu
ሊኖረው የሚችል እና በቢሮው የፀደቀ (c) Other similar security that may
fi Biirichaan kan mirkanaa’e
wabummaa walfakkaatu kan bi- ሌላ ተመሳሳይ ዋስትና ነው፡፡ be acceptable by the govern-
roodha. ment office and approved by
10) “መዝገብ” ማለት በሰነድ ወይም
10) “Galmee” jechuun sanadaan the bureau.
በኤሌክሮኒክስ ዘዴ አማካኝነት የሚያዝ 10) “Record” means any evidence
yookiin elektrooniksiin ragaa qa-
batamuudha. መረጃ ነው፡፡ to be kept in form of document
11) “Kutaa Hojii Odiitii Keessaa” 11) “የውስጥ ኦዲት የሥራ ክፍል” ማለት or electronically.
jechuun itti gaafatamaa odiitii 11) “Internal Audit Department”
በመንግሰት መስሪያ ቤት መዋቅር ውስጥ
fi ogeeyyii odiitii manneen ho- means the audit head and pro-
የውስጥ ኦዲት ሥራዎችን ለማከናወን fessionals of internal audits or-
jii mootummaa keessaatti hojii
odiitii raawwachuuf gurmaa’an የተደራጀ የኦዲት ኃላፊና የኦዲት ganized in government offices
jechuudha. ባለሙያዎች ማለት ነው፡፡ to perform auditing activities.
12) “Itti Waamama Bulchiinsaa” 12) “Administrative Accountabil-
12) “አስተዳደራዊ ተጠሪነት” ማለት
jechuun bulchiinsa qabeenya ity” means human resource
namaa kutaa hojii odiitii kees- የመንግስት መስሪያ ቤቶች የውስጥ ኦዲት administration of internal au-
saa manneen hojii mootummaa የስራ ክፍል በሰው ሃብት አሰተዳደርና dit department in the regional
naannoo yookiin tajaajila waliinii government offices or the com-
ልማት ረገድ ለመስሪያ ቤቱ የሚኖረው
waajjira maallaqaa fi walta’iinsa mon services of finance and
diinagdee sadarkaa sadarkaan ji- ተጠሪነት ነው፡፡
economic cooperation offices
raanii jechuudha. 13) “የሰው ሃብት አሰተዳደር” ማለት የውስጥ at the hierarchical level.
13) “Bulchiinsa Qabeenya Namaa” ኦዲት የሥራ ክፍል አደረጃጀትና 13) “Human Resource Adminis-
jechuun hojiiwwan gurmaa’insaa
የሠራተኞች የምደባ፣ የቅጥር፣ የደረጃ tration” means the organiza-
fi rammaddii hojii kutaa odiitii
tion and assignment activities
keessaa qacarrii, guddina sadark- ዕድገት፣የዝውውር፣ የሥራ አፈጻጸም
of internal audit department
aa, jijjiirraa, madaallii raawwii ምዘና፣ የሰራ መልቀቂያ፣ የስልጠና፣
hojii, hojii gadi lakkisuu, leenjii, including employment, pro-
wabii hawaasummaa, tarkaanfii-
የማኀበራዊ ዋሰትና ሥነ ሥርዓት motion, transfer, performance
wwan naamusaa fi dhimma bi- ዕርምጃዎችና የመሳሰሉትን ተግባረት evaluation, resignation, train-
roo kan hammateedha. ing, social security, disciplinary
የሚያካትት ነው፡፡
14) “Muudamaa” jechuun mana ho- measures and other issues.
14) “ተሿሚ” ማለት የመንግስት መሥሪያ 14) “Appointee” means higher head
jii mootummaa yookiin dhaab-
bata akka hoogganu kallaattiin ቤትን ወይም ተቋምን እንዲመራ appointed by Oromia Region-
Pirezidantii Mootummaa Naan- በኦሮሚያ ክልላዊ መንግሰት ፕሬዝዳንት al State President or by the
noo Oromiyaatiin yookiin Caf- Caffee Oromia or by any other
ወይም በጨፌ ኦሮሚያ ወይም ሹመት
fee Oromiyaatiin yookiin qaama body authorized to appoint to
muudama kennuf aangoo qabu- ለመስጠት ሥልጣን ባለው አካል የተሾመ manage a government office or
un muudame hoogganaa olaanaa የመስሪያ ቤት ከፍተኛ አመራር ማለት an organization.
mana hojii jechuudha. ነው፡፡
Dambii Lak. 207/2011 Fuula 6 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 6 Regulation No. 207/2019 page 6
15) “Mana Maree Bulchiinsaa” 15) “የመስተዳደር ምክር ቤት” ማለት 15) “Administrative Council”
jechuun Mana Maree Bulchiin- የኦሮሚያ ክልላዊ መንግስት መስተዳድር means Oromia Regional State
saa Mootummaa Naannoo Oro- Administrative Council.
ምክር ቤት ማለት ነው፡፡
miyaa jechuudha. 16) “Assigned person” means a per-
16) “Nama Ramadame” jechuun 16) “የተመደበ ሰው“በመንግስት መሥሪያ
son assigned by the head of the
mana hojii mootummaa keessaa- ቤት ውስጥ የፋይናንስ አስተዳደር የስራ government office to manage
ti adeemsa bulchiinsa faayinaan- ሂደት እንዲመራ በመስሪያ ቤቱ ሐላፊ financial administration de-
sii akka gaggeessu hooggana partment.
የተመደበ ሰው ማለት ነው፡፡
mana hojiichatiin kan ramadame 17) “Finance Administration Pro-
jechuudha. 17) “የፈይናንሰ አሰተዳደር የሥራ ሂደት”
cess” means budget, plan, fi-
17) “Adeemsa Bulchiinsa Faayinaan- ማለት የበጀት፣ የዕቅድ፣የሂሣብ ክፍያ፣
nancial payments, procure-
sii” jechuun baajata, karoora, የግዢ የንብረት አሰተዳደርና የውስጥ
ment, property administration
kaffaltii herregaa, bittaa, bulchi-
insa qabeenyaa fi adeemsa odiitii
ኦዲት የሥራ ክፍሎች ማለት ነው፡፡ and internal audit processes.
keessaa jechuudha. 18) “አሰተዳደራዊ ጥፋት” ማለት በመንግስት 18) “Administrative Fault” means
18) “Balleessaa Bulchiinsaa” jechu- የፋይናንስ አሰተዳደር ህጎች መሠረት failing to submit the plan or
un bu’uura seeraa bulchiinsa የበጀት፣ የጥሬ ገንዘብ፣ የሂሳብ፣ የኦዲት
report of budget, cash money,
faayinaansiitiin karoora yookiin audit and financial report on
ዕቅዶችን እና ሪፖርቶችን በወቅቱ
gabaasa baajata, maallaqa callaa, time or failing to make neces-
አለማቅረብ እና በኦዲት ግኝቶት ላይ sary correction on the findings
odiitii fi herrega yeeroosaatiin
dhiyeessuu dhabuu yookiin ar- ማሰተካከያዎች አለማድረግ ማለት ነው፡፡ of audit investigation in accor-
gannoo odiitii irratti sirreeffama 19) “አሰተዳደራዊ እርምጃ” ማለት dance with financial manage-
taasiisuu dhabuu jechuudha. የባጀት፣የጥሬ ገንዘብ፣የኦዲትና ment laws.
19) “Tarkaanfii Bulchiinsaa” jechu- 19) “Administrative measure”
የሂሳብ ዕቅዶችና ሪፖርቶች በወቅቱ
un karooraa fi gabaasa baajata, means measures taken on the
maallaqa callaa, odiitii fi her- ባለማቅረባቸውና በኦዲት ግኝቶች
appointed or assigned persons
rega, yeeroodhaan dhiyaa- ላይ ማሰተካከያዎች ባለማድረጋቸው for they fail to submit the bud-
chuu dhabuu yookiin argannoo በተሿሚዎችና በተመደቡ ሰዎች ላይ get, cash money, audit and fi-
odiitii irratti sirreeffama go- nancial plan and report on time
የሚወሰድ እርምጃ ነው፡፡
chuu dhabuu isaanitiin namoo- or for they fail to make neces-
ta muudaman yookiin ramada- sary correction on the findings
man irratti tarkaanfii fudhatamu 3. የጾታ አገላለፅ
of audit investigation.
jechuudha. በዚህ ደንብ ውሰጥ በወንድ ፆታ የተገለጸው
የሴት ፆታንም ይጨምራል፡፡ 3. Gender Reference
3. Ibsa Koorniyaa
Any term in this regulation set
Dambii kana keessatti jechi
ክፍል ሁለት out in masculine gender shall
koorniyaa dhiiraatiin ibsame kan
dubartiis ni dabalata.
also apply to feminine gender.
በጀት
4. መርሆዎች
Kutaa Lama Part Two
Baajata
1) የመንግስት በጀት በእቅድ ላይ የተመሰረተ Budget
4. Qajeeltoowwan መሆን አለበት፤ 4. Principles
1) Baajatni mootummaa karoora ir- 2) የመንግስት በጀት የማክሮኢ ኮኖሚና 1) Budget of the government shall
ratti kan hundaa’e ta’uu qaba. ፊስካል ማዕቀፍን መሠረት በማድረግ
be based on plan;
2) Baajatni mootummaa diinagdee 2) Budget of the government
መዘጋጀት አለበት፤
maakiroo fi hammata fiizikaalaa shall be prepared on the basis
3) የልማት ዕቅድ በመንግስት መሥሪያ of macro-economic and fiscal
bu’uura godhaachuun qophaa’uu
qaba. ቤቶች የበላይ ኃላፊዎች መዘጋጀት framework;
3) Karoorri misooma ittigaafata- ይኖርበታል፤ 3) Development plan shall be pre-
mtoota olaanoo manneen hojii pared by the higher heads of
mootummaan qophaa’uu qaba. government offices;
Dambii Lak. 207/2011 Fuula 7 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 7 Regulation No. 207/2019 page 7
4) Tilmaamni baajata galii fi baasii 4) የገቢ እና የወጪ በጀት ግምት 4) Budget estimates of revenues and
qophaa’u baajata bara itti aanuuf የሚዘጋጀው ለሚቀጥለው የበጀት ዓመት expenditures shall be prepared
ta’uu qaba. for the upcoming fiscal year;
መሆን አለበት፤
5) Baasiin kappitaalaa kamiyyuu 5) No capital expenditure shall
diinagdee maakiroo fi hammata 5) ማንኛውም የካፒታል ወጪ በማክሮ-
exceed the ceiling set in respect
fiizikaalaa keessatti baaxii da- ኢኮኖሚና በፊስካል ማዕቀፍ ውስጥ of each economic sector in the
meelee diinagdeetiif ramadaa- ለኢኮኖሚ ዘርፎች ከተመደበው ጣሪያ macro-economic and fiscal
mee ol ta’u hin danda’u. framework;
በላይ ሊሆን አይችልም፤
6) Baajata kaappitaalaa keessatti
6) በካፒታል በጀት ውስጥ ለኢኮኖሚው 6) The priorities established in
dursi dameelee diinagdeef ken-
the macro-economic and fiscal
namu kan murtaa’u diinagdee ዘርፎች የሚሰጠው ቅድሚያ የሚወሰነው
framework shall determine the
maakiroo fi hammata fiizikaalaa በማክሮ-ኢኮኖሚ እና በፊስካል ማዕቀፍ
priorities to be given for sectors
keessatti dursa ibsame bu’uureef- የተመለከተን ቀደምትነት መሠረት
fachuun ta’a. in the capital budget;
7) Manni hojii mootummaa galii በማደረግ ይሆናል፡፡ 7) Where a government office is
keessaatti akka fayyadamu 7) የመንግስት መስሪያ ቤት በውሰጥ ገቢው permitted to retain and expend
hayyamameef yoo jiraate, መጠቀም እንዲችል ተፈቅዶለት ከሆነ
its revenues, such revenues shall
baajata galii fi baasii waliigala be included in both its revenue
ለመስሪያ ቤቱ በተፈቀደው ጠቅላላ የገቢ
waajjirichaaf hayyamame kees- and expenditure appropriation
እና ወጪ በጀት ድምር ውስጥ መደመር totals permitted to it; however,
satti ida’amuu qaba; ta’us garuu
herrega qulqulluu agarsiisuun ይኖርበታል፣ ሆኖም ግን የተጣራ ሂሣብን it is not permitted to show the
hin hayyamamu. ማሳየት አይፈቀድም፡፡ net finance.

5. Qophii fi Dhiyeessa Baajataa

5. የበጀት ዝግጅት እና አቀራረብ
5. Budget Preparation and Sub-
1) Tilmaamni baajataa kan mission
qophaa’u karoora diinagdee 1) የበጀት ግምት የሚዘጋጅው የክልሉ ምክር
1) Budget estimates shall be pre-
maakiroo fi hammata fiizikaalaa ቤት በሚፈቅደው የማክሮ-ኢኮኖሚና pared on the basis of the ceiling
Manni Maree Bulchiinsaa mir- ፊሲካል ማዕቀፍ መነሻ ብሮ በዓመታዊው and budget submission system
kanneessu ka’umsa godhachuud- የበጀት ጥሪ ደብዳቤ የሚያስተዋውቀውን announced by the head of the
haan Hoogganaan Biiroo xalayaa Bureau with annual budget call
ጣሪያ እና የበጀት አቀራረብ ሥርዓት
waamichaa baajata waggaatiin letters depending on the mac-
kan beeksiisu fiixee fi sirna dhi- መሠረት በማድረግ ይሆናል፤
ro-economic and fiscal frame-
yyeessa baajataa bu’uura godha- 2) የመደበኛ ወጪ በጀት ግምት የዓመቱን
work plan to be approved by
chuudhaan ta’a. አጋማሽ በጀት ሪፖርት እንዲሁም the administrative council;
2) Tilmaamni baajata baasii mar-
ያለፈውን ዓመት የበጀት አፈፃፀም 2) Budget estimates of recurrent
maartuu gabaasa baajata walak-
የሚይዝ ሊሆን ይገባል፤ expenditures shall include a
kaa waggaa barichaa, akkasumas,
raawwannaa baajata bara darbee 3) የመደበኛ እና የካፒታል ወጪ በጀት
budget report of the first half of
kan qabate ta’uu qaba. the current year and the previ-
ግምቶች በመንግስት መስሪያ ቤት የበላይ
3) Tilmaamni baajata baasii idilee ous year budget performance;
ኃላፊዎች መፈረም አለባቸው፤ 3) Budget estimates of recurrent
fi kaappitaalaa itti gaafatamtoota
olaanoo manneen hojii mootum- 4) ታክስ ነክ ከሆኑ የገቢ ምንጮች and capital expenditure shall be
maatiin mallatteeffamuu qaba. የሚሰበሰበው ገቢ በጀት ግምት በቢሮ signed by heads of government
4) Tilmaamni baajata maddaawwan የሚዘጋጅ ይሆናል፤ offices;
galii taaksii irraa walitti qabamu 4) Budget estimates of tax revenue
5) ታክስ ካልሆኑ የገቢ ምንጮች የሚገኘው
Biiroon kan qophaa’u ta’a. shall be prepared by the Bureau;
የገቢ በጀት ግምት በመንግስት መሥሪያ
5) Tilmaamni baajata galii maddaw- 5) Budget estimates of revenue
wan galii taaksii hin taane irraa ar- ቤቶች የበላይ ኃላፊ ተዘጋጅቶ ለቢሮ from non tax sources shall be
gamu ittigaafatamaa olaanaa mana መቅረብ አለበት፤ prepared by the head of the
hojii mootummaan qophaa’ee government office and submit
Biiroof dhiyaachuu qaba. to the Bureau;
Dambii Lak. 207/2011 Fuula 8 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 8 Regulation No. 207/2019 page 8
6) Tilmaamni baajata baasii mar- 6) የካፒታልና የመደበኛ ወጪ በጀት 6) Budget estimates of capital and
maartuu fi kaappitaalaa gamag- ግምት ለግምገማ አስፈላጊ በሚሆንበት recurrent expenditure of gov-
gamaaf barbaachisaa yeroo ta’ut- ernment offices shall be pre-
ጊዜ እንደገና እንዲታይ ለማድረግ እና
ti irra deebi’amee akka ilaalamu sented to the Bureau for eval-
gochuudhaa fi hojiiwwan xu- ለማጠቃለያ ሥራዎች ለቢሮ መቅረብ
uation any necessary revisions
muraaf Biiroodhaaf dhiyaachuu አለበት፤ and consolidations;
qaba.
7) Tilmaamni baajata biyya alaa 7) ከውጭ አገር የሚገኝ ብድር የበጀት 7) Budget estimates shall include
irraa liqiin argamu akkasumas ግምት እንዲሁም ማንኛውም የመንግስት estimates of foreign loan as well
mana hojii mootummaa kami- መሥሪያ ቤት በሚቀጥለው የበጀት
as all aids in cash and in kind
yyuu bara baajataa itti aanutti that a public body expects to
ዓመት በጥሬ ገንዘብና በዓይነት አገኛለሁ
tilmaama gargaarsa maallaqa receive in the upcoming fiscal
dheedhii fi gosaan nan argadha ብሎ የሚያስበው እርዳታ ግምት በዓይነት year including full details of the
jedhee eegu gosa gargaarsa bi- የሚገኘው እርዳታ ዓይነት በገንዘብ nature of the aid-in-kind and
faan argamu, maallaqaan ni baa- ያወጣል ተብሎ የሚገመትን ዋጋ ከተሟላ its estimated monetary value;
sa jedhamee gatii tilmaamamu 8) If any government office al-
waliin tarreeffama ragaa guutuu ዝርዝር ጋር የሚይዝ መሆን አለበት፤
lowed to use his revenue and
kan qabu ta’uu qaba. 8) በራሱ የውስጥ ገቢ እንዲጠቀሙ
pended of approved budget in
8) Manni hojii mootummaa galii የተፈቀደላቸው የመንግሰት መሥሪያ
isaatiin akka fayyadamu hayya- previous year shall be provided
mameef, haftee bara darbee ቤቶች ያለፈው ዓመት በጀት ቀሪ with consolidated account and
osoo hin dhangalaasiin akka itti ፈሰስ ሣያደርጉ እንዲጠቀሙ በሕግ budget revenue estimation and
fayyadamu seeraan kan hayya- የተፈቀደላቸው ከሆነ የተጠራ ሂሳብና ቀሪ
disbursement.
mameef yoo ta’e, herrega qulqul-
ገንዘብ የተዛወረ በጀት ገቢና ወጪ ግምት
laa’ee fi haftee maallaqa naanna’ee 6. Approval of Budget Estimates
tilmaama baajata galii fi baasii ጋር ማቅረብ አለባቸው፡፡ 1) Upon completion of evalua-
waliin dhiyeessuu qaba. tions and any necessary revi-
6. የበጀት ግምትን ስለማፅደቅ sions and discussions with the
6. Tilmaama Baajataa Raggaasisuu heads of government office
1) Tilmaamni baajataa gamaaggama- 1) የበጀት ግምት ከተገመገመ እና ከመንግስት
head of the Bureau shall pres-
mee, qorannoonii fi mareen bar- መሥሪያ ቤቶች የበላይ ኃላፊዎች ጋር
ent the compiled budget esti-
baachisaa ta’e ittigaafatamtoota አስፈላጊው ማጣራት እና ውይይት
olaanoo manneen hojii mootum- mations of recurrent and capi-
maa waliin taasisamee erga xumu- ተደርጎ ከተጠናቀቀ በኋላ የቢሮ ሐላፊው tal expenditures to the regional
ramee booda Hoogganaan Biiroo የተጠቃለለው የመደበኛ እና የካፒታል state Administrative Council
tilmaamni baajata waliigalaa baasii ወጪ በጀት ግምት ታይቶ እንዲደግፍ
for review and recommenda-
marmaartuu fi kaappitaalaa ilaala- tion;
ለክልል ምክር ቤት ያቀርባል፤
mee akka deeggaramu Mana Ma- 2) Head of the Bureau shall sub-
ree Bulchiinsaaf ni dhiyeessa. 2) የቢሮ ሐላፊው በክልሉ ምክር ቤት mit the budget estimates rec-
2) Hoogganaan Biiroo tilmaama የተደገፈውን የበጀት ግምት ለጨፌ ommended by the Administra-
baajataa Mana Maree Bulchiin- tive Council to the Caffee;
ያቀርባል፤
saatiin deeggarame Caffeedhaaf
3) የቢሮ ሐላፊው በጨፌ የፀደቀውን በጀት
3) The Bureau shall notify the
ni dhiyeessa.
budget approved by the Caffee
3) Hoogganaan Biirichaa baajata የመንግስት መሥረያ ቤቶች የበላይ
Caffeedhaan ragga’e ittigaafata- to the higher heads of govern-
ኃላፊዎች እንዲያውቁት ያደርጋል ፡፡ ment offices.
mtoonni olaanoon mana hojii
mootummaa akka beekan ni ta-
asisa.
Dambii Lak. 207/2011 Fuula 9 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 9 Regulation No. 207/2019 page 9
7. Gabatee Yeroo Baajataa 7. የበጀት የጊዜ ሰሌዳ 7. Budget Calendar
Biiroon qajeelfama gabatee yeroo ቢሮው የበጀት የጊዜ ሰሌዳን የሚወስን
The Bureau shall issue a direc-
qophii baajataa murteessu ni tive that determines the budget
baasa. መመሪያ ያወጣል፡፡
preparation calendar.

8. Aangoo Addaa 8. ልዩ ሥልጣን 8. Discretion

Manni hojii mootummaa kami- Where the government office
ማንኛውም የመንግስት መሥሪያ ቤት
yyuu, bu’uura Dambii kana kee- fails to submit its budget esti-
wwata 7 tiin gabatee yeroo baa- በዚህ ደንብ አንቀፅ 7 መሠረት በሚወሰነው
mates in accordance with ar-
jataa murtaa’u keessatti tilmaama የጊዜ ሰሌዳ ውስጥ የበጀት ግምቱን ካላቀረበ ticle 7 of this regulation, on
baajata isaa yoo hin dhiyeessine
የቢሮ ሐላፊው የተሰጠውን ልዩ ሥልጣን schedule of the budget calen-
Hoogganaan Biiroo aangoo add-
dar set by the bureau head, the
aa kennameef fayyadaamuun በመጠቀም በበጀት ግምት ውስጥ ሊካተቱ
head shall use its discretion to
tilmaama baajataa keessatti wan- የሚገባቸውን ነገሮች ይወስናል፡፡
toota qabamuu qaban ni mur- decide what shall be included
teessa. in the budget estimates
9. የበጀት ዝግጅት አፈጻጸም
9. Raawwii Qophii Baajataa የበጀት ዝግጅት አፈጻጸም እንደሚከተለው
9. Performance of Budget Preparation
Raawwiin qophii baajataa haala Budget preparation shall be
ይሆናል፡
armaan gadiitiin ta’a: performed as follows:
1) Biiroon ulaagaa baajatni idilee fi 1) ቢሮው የመዳበኛና የካፒታል በጀት 1) The Bureau shall prepare cri-
kaappitaalaa ittiin qoodamuu fi የሚከፋፈልበትን መስፈርት እና የክልል፣ teria for allocation of recurrent
baaxii baajata Naannoo, Aanaalee የወረዳ እና የከተማ አሰተዳደሮችን የበጀት
and capital budget and budget
fi Bulchiinsa Magaalotaa qophees- ceilings of the Region, Districts
ጣሪያ በማዘጋጀት ለመንግስት መሥሪያ
suun waamicha baajataa manneen and City Administrations and
hojii mootummaaf ni erga. ቤቶች የበጀት ጥሪ ይልካል፤ send a budget call to govern-
2) Manneen hojii mootummaa 2) የመንግሰት መስሪያ ቤቶች በተላከላቸው ment offices;
ulaagaa qooddii fi baaxii baajataa 2) On the basis of budget alloca-
የበጀት ማከፋፈያ መስፈርት እና የበጀት
ergameef bu’uureeffachuudhaan tion and budget ceilings sent to
baajata idilee fi kaappitaalaa ጣሪያ መሠረት በማድረግ የካፒታልና
them government offices pre-
qopheessanii dhiyeessuun ma- የመደበኛ በጀት አዘጋጅተው በማቅረብ pare and submit recurrent and
riin baajataa deeggaruun gag- የበጀት ድጋፍ ምክክር ይካሄዳል፤ capital budget proposal for sup-
geeffama. port discussion;
3) Biiroon yookiin waajjiraaleen 3) ቢሮው ወይም የፋይናንስ እና ኢኮኖሚ
3) The Bureau or the respective
maallaqaa fi walta’insa diinag- ትብብር ጽህፈት ቤቶች በበጀት ጣሪያ ላይ
Finance and Economic Coop-
dee baaxii baajata irratti hun- በመመስረት የመንግሰት መስሪያ ቤቶችን eration offices shall organize
daa’uun baajataa manneen hojii
የበጀት ድጋፍ በማቀናጀት በየደረጃው ላሉ support budget of government
mootummaa deeggarame walitti
qindeessuun waliigaltee mana ምክር ቤቶች ያቀርባሉ፤
offices based on budget ceilings
maree bulchiinsa sadarkaan ji- and submit budget agreements
4) መግባባት ላይ ከተደረሰበት በኃላ ቢሮው
raniif ni dhiyeessu. to respective administrative
4) Erga irratti waliigalameen boo-
ወይም የፍይናንስ እና ኢኮኖሚ ትብብር council;
da Biiroon yookiin Waajjirri ጽህፈት ቤቶች የበጀት ጥያቄ አቀናጅቶ 4) After agreed up on it, the Bureau
Maallaqaa fi Walta’iinsa Diinag- እንዲጸድቅ ለጨፌ ወይም ለወረዳ
of Finance and Economic Coop-
dee gaaffii baajata deeggaramee eration offices shall organize the
ወይም ለከተማ መስተዳድር ምክር ቤት
qindeessuudhaan akka ragga’uuf support budget request and sub-
Caaffee yookiin Mana Maree Aa- ያቀርባል፤ mit for approval to the Caffee or
naa yookiin Mana Maree Bulchi- to the District or city administra-
insa Magaalaaf ni dhiyeessu. tion administrative council;
Dambii Lak. 207/2011 Fuula 10 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 0 Regulation No. 207/2019 page 10
5) Biiroon yookiin Waajjirri Maal- 5) ቢሮው ወይም የገንዘብ እና ኢኮኖሚ ትብብር 5) The Bureau or Finance and
laqaa fi Walta’iinsa Diinagdee baa- ጽህፈት ቤቶች የፋይናንስና የኢኮኖሚ Economic Cooperation office
jata ragga’e manneen hojii moo- shall inform the approved bud-
ትብብር ጽህፈት ቤቶች የጸደቀውን
tummaa fi qaamni dhimmi ilaalu get to the government office
hundi akka beekan ni taasisa. በጀት ለመንግስት መስሪያ ቤቶች እና
and any concerned body;
6) Waajjiirri Naallaqaa fi Walta’insa ለሚመለከተው አካል ሁሉ የሳውቃል፤ 6) Finance and Economic Coop-
Diinagdee Aanaa yookiin Bulchi-
6) የወረዳ ወይም የከተማ አስተዳደር eration offices of the District
insa Magaalaa baajata ragga’e
Biiroof ariitiidhaan ni beeksisu. የፋይናንስ እና ኢኮኖሚ ትብብር ጽህፈት and City Administrations shall
ቤቶች የጸደቀውን በጀት በፍጥነት
urgently notify the approved
10. Jijjiirraa Baajataa budget to the Bureau.
ለቢሮው ያሳውቃል፡፡
1) Hoogganaan Biirichaa sababa
jijjiirraa caasaa mana hojii moo- 10. Budget Transfer
tummaatiin yookiin kaayyoow- 10. የበጀት ዝውውር 1) Head of the Bureau may permit
wan mootummaa galmaan 1) የቢሮ ሐላፊው በፀደቀው የመንግስት transfer of budget from recur-
gahuuf barbaachisaa ta’ee yoo rent to capital due to the reor-
መሥሪያ ቤት የአደረጃጀት ለወጥ
argame, jijjiirraa baajata idilee ganization of government office
irraa gara kaappitaalaatti taas- ምክንያት ወይም ለመንግስት ዓላማዎች or where it is found necessary
ifamu hayyamuu ni danda’a. ለማሳካት አስፈላጊ ሆኖ ሲያገኘው for the achievement of the gov-
2) Baajata marmaartuu irraa gara ernment objectives;
ከመደበኛ ወደ ካፒታል በጀት ዝውውር
mindaa, gatii humnaa yeroo gab-
2) Transfer from other recurrent
aabaa yookiin tajaajilaa yookiin እንዲደረግ ሊፈቅድ ይችላል፤
durgoo hojjattootaaf jijjiirraa expenditures to salaries, wages
2) ከሌሎች መደበኛ ወጪዎች በጀት ወደ
raawwachuu kan danda’amu of physical work or allowances
ሰራተኛ ደመወዝ፣ ወደ የአጭር ጊዜ of workers shall only be possi-
Hoogganaa Biirootiin yoo
hayyamame qofa ta’a. የጉልበት ዋጋ ወይም የአገልግሎት ዋጋ ble by the approval of head of
3) Baajata kaappitaalaa irraa gara ወይም ወደ ሰራተኞች አበል የበጀት the Bureau;
baajata marmaartuutti jijjiiruun ዝውውር ሊደረግ የሚችለው የቢሮ
3) Transfer from capital budget to
hin danda’amu. recurrent budget is not allowed;
4) Manni hojii mootummaa baa- ሀላፊው ሲፈቅድ ይሆናል፤
4) Head of the Bureau shall extend
jata hayyamameef kan itti hin 3) ከካፒታል በጀት ወደ ተዘዋዋሪ በጀት a budget implementation mon-
fayyadamne ta’ee yoo argame, ዝውውር ማድረግ አይቻልም፤ itoring mechanism in order
gara mana hojii mootummaa to enable it effect transfer the
4) አንድ የመንግስት መሥሪያ ቤት
biraatti jijjiiruu akka danda’u budget appropriated to a cer-
Hoogganaa Biiroon sirna raaw- የተፈቀደለትን በጀት የማይጠቀምበት
tain government office which is
wii baajataa hordofuu dandees- ሆኖ በሚገኝበት ጊዜ ወደሌላ የመንግስት
sisu ni diriirsa. Sirna jijjiirraan found unable to use its budget
baajataa itti raawwatamuu ilaal-
መሥሪያ ቤት ማዘዋወር እንዲችል ቢሮው to another government office.
chisee qajeelfama Biiroon baasu- የበጀት አፈፃፀምን መከታተል የሚያስችል The budget transfer implemen-
un kan murtaa’u ta’a. ሥርዓት ይዘረጋል፤የበጀት ዝውውሩ
tation system shall be deter-
5) Baajatni erga ragga’een booda mined by the directive to be
የሚፈፀምበት ሁኔታ ቢሮው በሚያወጣው
sagantaan haaraa idilee yookiin issued by the Bureau;
kaappitaalaa yoo qunname Biir- መመሪያ የሚወሰን ይሆናል፤ 5) Where a new recurrent or cap-
ichi murtee Mana Maree Bulchi- 5) በጀት ከጸደቀ በኋላ አዲስ የካፒታል እና ital program has been encoun-
insaa irratti hundaa’uudhan መደበኛ ፕሮግራም ሲያጋጥም ቢሮው tered after the budget approval
mana hojii tokko keessatti yooki- based on the decision of Ad-
in mana hojii tokko irraa gara በአሰተዳደር ምክር ቤት ውሳኔ መሠረት
ministrative Council, the Bu-
biraatti yookiin sagantaa akka ከእንድ የመንግሰት መሥሪያ ቤት ወደ
reau may transfer budget with-
cufamu itti murtaa’u irraa gara ሌላ እንዲዘጋ ለተወሰነ ፕሮግራም ወደ in a public body or from one
sagantaa haaraa idilee yookiin
kaappitaalaa hayyamametti jijji- ሌላ የተፈቀደ አዲስ መደበኛ ወይም government office to another
irraan baajata akka raawwatamu ካፒታል የበጀት ፕሮግራም ዝውውር or a program to be decided to
ni taasisa. be closed to new recurrent or
እንዲከናወን ያደርጋል፤
authorized capital budget.
Dambii Lak. 207/2011 Fuula 11 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 01 Regulation No. 207/2019 page 11
6) Jijjiirraan baajataa sadarkaa Aa- 6) በወረዳ እና በከተሞች መሥሪያ ቤቶች 6) The request of the budget trans-
naatti yookiin Bulchiinsa Magaa- fer to be made among government
መካከል የሚደረግ የበጀት ዝውውር ጥያቄ
laatti manneen hojii mootum- offices at district or city adminis-
maa gidduutti taasifamu gaaffiin ለገንዘብ እና ኢኮኖሚ ትብብር ጽህፈት tration shall be submitted to Fi-
isaa Waajjira Maallaqaa fi Wal- ቤቶች ቀርቦ ለከተማ ወይም ለወረዳ nance and Economic Cooperation
ta’iinsa Diinagdeef dhiyaatee yaa- office and the office shall submit
ምክር ቤት በማቅረብ በምክር ቤቱ ውሳኔ
da murtii waajjira kanaa Mana the issue to city or district admin-
Maree Bulchiinsaa Maagaalaaf ላይ በመመስረት በገንዛብ እና ኢኮኖሚ istrative council with approval
recommendation and the Finance
yookiin Aanaaf dhiyeessuun ትብብር ጽህፈት ቤት ይፈጸማል፤
and Economic Cooperation office
murtii Mana Maree Bulchiinsaan 7) ማንኛውም የበጀት ዝውውር ከአንድ ወረዳ implements the decision of the ad-
kennamu irratti hundaa’uudhan
ወደ ሌላ ወረዳ ወይም ከአንድ ከተማ ministrative council;
Waajjirri Maallaqaa fi Walta’iinsa 7) Budget transfer from one district
diinagdeetiin ni raawwatama. አስተዳደር ወዳ ሌላ ከተማ የሚከናወነው
to another or from one city ad-
7) Jijjiirraa baajataa kamiyyuu Aanaa የክልሉ ምክር ቤት ከወሰነ ብቻ ይሆናል፤ ministration to another shall only
tokko irraa gara Aanaa biraatti be made by the decision of the Re-
8) የቢሮ ሐላፊው በአዋጅ ቁጥር 209/2010
yookiin Bulchiinsa Magaalaa tok- gional Administrative Council;
ko irraa gara Bulchiinsa Magaalaa አንቀፅ 23 እና 24 መሰረት የተሰጠውን 8) Head of the Bureau may in whole
biraatti raawwachuun kan dan- በጀት የማዘዋወር ሥልጣን በሙሉ or in part delegate the budget
da’amu Manni Maree Bulchiinsaa transfer power vested in it by Ar-
ወይም በከፊል ለመንግስት መስሪያ
yoo murteesse qofa ta’a. ticle 23 and 24 of proclamation
8) Hoogganaan Biirichaa bu’uura ቤቶች የበላይ ኃላፊዎች ሊሰጥ ይችላል No. 209/2017 to the higher heads
Labsii Lak. 209/2010 keewwata ፡፡ ዝርዝር አፈፃፀሙ በሚወጣ መመሪያ of the government offices. Its im-
23 fi 24tiin aangoo baajata jijjiiruu plementation particulars shall be
የሚወሰን ይሆናል፡፡
kennameef guutuun yookiin gar- determined by the directive to be
tookkeen bakka bu’ummaa itti gaa- issued.
fatamtoota olaanoo manneen hojii 11. የበጀት ዝውውር አፈፃፀም
11. Performance of Budget Transfer
mootummaaf kennuu ni danda’a. ማንኛውም የበጀት ዝውውር የሚጠይቅ Any government office request-
Haallii raawwiisaa qajeelfamaa ba- ing budget transfer or performing
ወይም በተሰጠው ውክልና መሠረት
huun kan murtaa’u ta’a. such transfer in accordance with
ዝውውር የሚፈፅም የመንግስት መሥሪያ
the power delegated to it shall
11. Raawwii Jijjiirraa Baajataa ቤት ቢሮ በሚያወጣው መመሪያ መሠረት complete the necessary number of
Manni hojii mootummaa jijji- copies of the budget request and
የበጀት መጠየቂያና መፍቀጃ ቅፆችን በበቂ
irraaa baajataa gaaffatu yookiin authorization form in accordance
bakka bu’iinsa kennameefiin jijji- ቅጂ መሙላት አለበት፡፡ with the directive to be issued by
irraa raawwatu kamiyyuu bu’uura the Bureau
qajeelfama Biiroon baasuun un- 12. ተጨማሪ በጀት
kaalee gaaffii fi hayyama baajataa 12. Supplementary Budget
1) የተጨማሪ በጀት ጥያቄ ማቅረብ አስፈላጊ 1) Where it is found necessary to
kooppii gahaan guutuu qaba.
ሆኖ ሲገኝ ጥያቄው ቢሮ የሚያወጣውን present request for supplementary
12. Baajata Dabalataa budget, proposals for such request
መመሪያመሠረት ተዘጋጅቶ ለቢሮው
1) Gaaffii baajata dabalataa dhiy- shall be submitted to the Bureau in
ይቀርባል፤ accordance with the directives to
eessuun barbaachisaa ta’ee yoo
be issued by the Bureau;
argamu, gaaffiichi qajeelfama 2) ቢሮው በአዋጅ ቁጥር 156/2002 አንቀጽ
2) The Bureau shall cause supple-
Biiroon baasuu bu’uura gochuun 21(2) መሰረት የተደነገገውን የበጀት mentary budget to be approved
qophaa’ee Biiroof ni dhiyaata. and become effective in accor-
ማጽደቅና ማሳወቅ ሥርዓት በመከተል
2) Biiroon bu’uura Labsii dance with budget approval and
Lakk.156/2002 keewwata 21(2) ተጨማሪ በጀት እንዲጸድቅ ያደርጋል፤
notification procedures set in arti-
tiin kan ka’aame sirna baajata ሥራ ላይ እንዲዉል ያውላል፡፡ cle 21(2) of the proclamation No
raggaasisuu fi beeksisuu hordo- 156/2010 and implements same.
fuun baajata dabalataa akka rag-
ga’u ni taasisa; hojiirra ni oolcha.
Dambii Lak. 207/2011 Fuula 12 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 02 Regulation No. 207/2019 page 12
13. To’annaa Baajataa 13. የበጀት ቁጥጥር 13. Budgetary Control
1) Hooggantootni olaanoon man-
1) የመንግስት መስሪያ ቤቶች የበላይ
1) Heads of the government of-
neen hojii mootummaa bu’uu- fices shall maintain a register
ra qajeelfama Biiroon baasu- ኃላፊዎች ከቢሮ በሚተላለፈው መመሪያ
of each budgetary head, autho-
un tokkoo tokkoo mata duree መሠረት ለእያንዳንዱ የካፒታል ፕሮጀክት rized budget transfers of capital
baajataa fi piroojektiin galmee የተፈቀደውን ዝውውር እና ድልድል projects and allotments in ac-
jijjiirraa baajataa hayyammamee cordance with the directives to
የሚያሳይ የበጀት መዝገብ መያዝ
fi ramaddii agarsiisu qabaachuu be issued by the Bureau;
qabu. አለባቸው፤
2) Heads of the government of-
2) Ittigaafatamtoonni olaanoon 2) የመንግስት መሥሪያ ቤቶች የበላይ fices shall provide information
manneen hojii mootummaa,
ኃላፊዎች በቢሮ በሚተላለፍ መመሪያ that helps the government to
bu’uura qajeelfama Biiroon baas-
make necessary controls over
uun, mootummaan baajata irratti መሰረት መንግስት በበጀት ላይ ቁጥጥር
budgetary funds in accordance
to’annoo taasisuu kan dandeesis- ማድረግ የሚያስችላቸውን በማዕከላዊነት
with the directives to be issued
su odeeffannoo giddugaleessum-
maadhaan kennuu qabu.
መረጃ መስጠት አለባቸው፡፡ by the Bureau.

Kutaa Sadii ክፍል ሦስት

Part Three
Kaffaltii Maallaqa Mootummaa Public Finance Disbursements
የመንግስት ገንዘብ ክፍያ
14. Kaffaltii fi Baasii 14. Disbursement and Expenditure
Kaffaltiin maallaqa mootummaa 14. ክፍያ እና ወጪ Disbursements or expenditures
raawwatamuu kan danda’u baa- የመንግስት ገንዘብ ክፍያ ሊፈጸም ወይም of public finance may be made
jatni hayyamame yoo jiraate qo- ወጪ ሊደረግ የሚችለው የተፈቀደ በጀት
only where there is authorized
faadha. budget.
ሲኖር ብቻ ነው፡፡

15. Ajaja Baasii Maallaqa Mootummaa 15. Payment Vouchers of Public Finance
Ajajni baasii seeraa qabeessa 15. የመንግስት ገንዘብ ወጪ ማዘዣ No payment of public finance
ta’e osoo hin guutamiin kaffaltii shall be made unless it is ade-
ተገቢው ማዘዣ ሳይሞላ ማናቸውም
maallaqa mootummaa kamiyyuu quately vouched; and the
raawwachuu yookiin baasii ta’uu የመንግስት ገንዘብ ክፍያ ሊፈፅም ወይም
government offices shall com-
hin danda’u. Kanaafuu, manneen ወጪ ሊደረግ አይችልም፡፡ ስለሆነም plete payment vouchers for all
hojii mootummaa baasii hunda payments in accordance with
የመንግስት መሥሪያ ቤቶች ሊያደርጉት
raawwataniif bu’uura qajeelfama the directives to be issued by
Biiroon baasuun ajaja guutuu ወጪ ሁሉ ከቢሮ በሚወጣው መመሪያ
the Bureau.
qabu. መሠረት ማዘዣ መሙላት አለባቸው፡፡

16. Lists of Authorized Persons

16. Tarreeffama Namoota Bakka
16. ውክልና ስለተሰጣቸው ሰዎች ዝርዝር 1) Every higher head of the gov-
Bu’iinsi Kennameef
ernment office shall prepare
1) Tokkoon tokkoon Ittigaafatamaa 1) እያንዳንዱ የመንግስት መሥሪያ ቤት
olaanaa mana hojii mootum- and maintain a list of autho-
የበላይ ኃላፊ በዚህ ደንብ የተመለከቱትን
maa sanadoota dambii kanaan rized heads and employees to
ibsaman akka mallatteessaniif
ሰነዶች እንዲፈርሙ ውክልና የተሰጣቸው sign the documents referred to
ittigaafatamtootaa fi hojjattoota ኃላፊዎችና ሠራተኞች ስም ዝርዝር in this regulation;
bakka bu’iinsi kennameef tar- ማዘጋጀትና መያዝ አለበት፡፡
2) Such lists of names of the au-
reeffama maqaa qopheessuu fi thorized workers shall be sent
2) ውክልና የተሠጣቸው ሠራተኞች ስም
qabachuu qaba. to the finance and audit depart-
2) Tarreeffamni maqaa hojjattoot- ዝርዝር ለመስሪያ ቤቱ የፋይናንስ፣ ments and to the Bureau.
aa bakka bu’iinsii kennameef የኦዲት ሥራ ሂደት እና ለቢሮው
adeemsa hojii faayinaansii, odiitii መተላለፍ አለበት፡፡
fi Biiroodhaaf darbuu qaba.
Dambii Lak. 207/2011 Fuula 13 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 03 Regulation No. 207/2019 page 13
17. Bulchiinsa Maallaqa Callaa 17. የጥሬ ገንዘብ አስተዳደር 17. Cash Management
1) Manneen Hojii Mootummaa 1) የጥሬ ገንዘብ አስተዳደር የመንግስት 1) Cash management shall be
sagantaa mana hojichaa raaw- handled in such a manner as
wachiisuuf baajata baasii mana መሥሪያ ቤቶች የሥራ ፕሮግራማቸውን
to enable the maintaining of
kuusaa mootummaa irraa rama- ለማስፈፀም ከመንግስት የተመደበላቸውን accounts at minimum balance
dameef hojiirra oolchuuf fedhiin የወጪ በጀት ሥራ ላይ ለማዋል based on the cash requirement
dabarsa maallaqa callaa qaban of public bodies to execute the
የሚኖራቸው የጥሬ ገንዘብ ፍሰት
humna galii mana kuusaa moo- expenditure budget appropriat-
tummaa tilmaama keessaa gal- የመንግስትን የገቢ አቅም ግምት ውስጥ ed to their work programs and
chuu qaba. ማስገባት አለበት፤ the cash flow of the treasury;
2) Manneen hojii mootummaa 2) For the implementation of
2) የመንግስት መሥሪያ ቤቶች በዚህ አንቀፅ
dhimma keewwata kana keew- sub article 1 of this article, the
wata xiqqaa 1 jalatti ibsame ho- ንዑስ አንቀጽ 1 ሥር የተደነገገውን ሥራ
government offices shall be re-
jiirraa oolchuuf madaallii zeeroo ላይ ማዋል እንዲቻል በዜሮ ሚዛን ላይ quired to apply a cash manage-
irratti kan hundaa’e sirna bulchi- ment approach based on zero
የተመሠረተ የጥሬ ገንዘብ አስተዳደር
insa maallaqa callaa akka hordo- balance accounting;
fan ni taasifama. ሥርዓት እንዲከተሉ ይደረጋል፤
3) The heads of government of-
3) Ittigaafatamtoonni olaanoo man- 3) የመንግስት መሥሪያ ቤቶች የበላይ fices shall have to submit to the
neen hojii mootummaa ji’a sadii ኃላፊዎች የሚኖራቸውን የጥሬ ገንዘብ Bureau plan of the quarterly
sadiin karoora fedhii maallaqa cash requirements by breaking
ፍላጎት ዕቅድ በየሶስት ወሩ ለየወሩ
callaa qaban ji’aan hiruudhaan it down into months;
Biiroof dhiyeessuu qabu. በመክፈል ለቢሮው ማቅረብ አለባቸው፤
4) In the event of failure by the
4) Manneen hojii mootummaa kee- 4) በዚህ አንቀፅ ንዑስ አንቀፅ 3 በተገለፀው government offices to submit
wwata kana keewwata xiqqaa 3 their cash requirements plan in
ሁኔታ እና ቢሮ በሚያወጣው መመሪያ
jalatti haala ibsamee fi bu’uura accordance with sub article 3 of
qajeelfama fedhii maallaqa cal- መሠረት የመንግስት መስሪያ ቤቶች የጥሬ
this article and directives of the
laan karoora yoo hin dhiyeessine ገንዘብ ዕቅድ ካላቀረቡ ቢሮ ባለው መረጃ cash requirements, the Bureau
Biirichi ragaa jiru irratti hun-
ላይ በመመሥረት መጠኑን ይወስናል፤ shall fix the amount on the basis
daa’uun baaxii baajataa ni mur-
5) የጥሬ ገንዘብ ዕቅድ የየወሩን የወጪ of information available to it;
teessa.
5) The cash requirement plan shall
5) Karoorri maallaqa callaa hanga መጠን እና ገንዘቡ የሚፈልግበትን ጊዜ
indicate the amount of monthly
baasii ji’a ji’aan bahuu fi yeroo የሚያሳይ መሆን አለበት፤ expenditure and the time when
maallaqichi itti barbaadamu kan
6) በዚህ አንቀፅ ንዑስ አንቀፅ 5 ሥር the cash is needed;
argisiisu ta’uu qaba.
6) Without prejudice to the pro-
6) Keewwata kana keewwata xiqqaa የተደነገገው እንደተጠበቀ ሆኖ ገቢ ሰብሳቢ
vision of sub article 5 of this
5 jalatti kan ibsame akkuma ee- የመንግስት መሥሪያ ቤቶች የየወሩ የገቢ
gametti ta’ee, manneen hojii
article, public bodies collecting
mootummaa galii walitti qaban ዕቅድና ያለፈን ወር ገቢ አፈፃፀም ለቢሮ revenue shall be required to
karoora galii ji’a ji’aanii fi raaw- ማቅረብ አለባቸው፡፡ submit to the Bureau their plan
wii galii ji’a darbee Biiroof dhiy- and performance report of rev-
eessuu qabu. enue collection of each upcom-
18. የመንግስት ገንዘብ መክፈልና ወጪ ing and outgoing month.
18. Maallaqa Mootummaa Kaffaluu ስለማድረግ
fi Baasii Gochuu 18. Disbursement and Payment of
1) የመንግስት ገንዘብ ክፍያ ወይም ወጪ
1) Kaffaltiin yookiin baasiin maal- Public Money
የሚፈጸመው የሚደረገው ገንዘቡን ክፍያው 1) Disbursement or payment of
laqa mootummaa kan raawwat-
amu gara herrega baankii man- ሚፈፀምለት የመንግስት መሥሪያ ቤት public money shall be effected
neen hojii mootummaa kaffaltiin ወይም ወጪ ወደሚደረግለት ባለመብት by depositing the money into
yookiin baasiin raawwatamutti the bank account of the govern-
ያባንክ ሂሳብ በማስተላለፍ ይሆናል፤
maallaqa dabarsuun ta’a. ment office or creditor to whom
the money is transferred;
Dambii Lak. 207/2011 Fuula 14 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 04 Regulation No. 207/2019 page 14
2) Keewwata kana keewwata xiqqaa 2) በዚህ አንቀፅ ንዑስ አንቀፅ 1 ሥር 2) Notwithstanding to the pro-
1 jalatti kan ibsame yoo jiraat- የተመለከተው ቢኖርም ወጪ በቼክ vision of sub article (1) of this
eyyuu baasiin cheekiidhaan Article, the conditions in which
yookiin leeter of kireediitiidhaan ወይም በሌተር ኦፍ ክሬዲት ወይም
payment may be effected by
yookiin maallaqa callaadhaan በጥሬ ገንዘብ የሚፈፀምበት ሁኔታ ቢሮ
check, letter of credit or in cash
haala itti raawwatu qajeelfama በሚያወጣው መመሪያ ይወሰናል፤ shall be prescribed by a direc-
Biiroon baasuun murtaa’a.
3) Kaffaltiin maallaqa mootummaa 3) የመንግስት ገንዘብ ክፍያ የሚፈጸመው tive to be issued by the Bureau;
kan raawwatu ka’umsa karoora የመንግስት መሥሪያ ቤቶች በሚያቀርቡት 3) Disbursement shall be effected
maallaqa callaa manneen hojii የጥሬ ገንዘብ ዕቅድ ላይ በመመስረት
in accordance with the finan-
mootummaa dhiyeessan irratti cial limits to be established by
ቢሮው በሚወስነው ጣሪያ መሠረት
hundaa’ee fiixee Biiroon mur- the Bureau on the basis of cash
teessuun ta’a. ይሆናል፡፡ requirement plans submitted
by government offices.
19. Eegumsa Maallaqa Mootummaa
19. በገንዘብ ያዦች እጅ ስለሚቀመጥ
Qarshii Qabduu Harka Taa’uu 19. Safety of Money in the Custody
Biirichi maallaqa mootummaa የመንግስት ገንዘብ ደህንነት
of Cashiers
qarshii qabduu harka taa’u sababa ቢሮው በገንዘብ ያዦች እጅ የሚቀመጠው
The Bureau shall establish an
adda addaatiin yeroo badu maal- የመንግሥት ገንዘብ በተለያዩ ምክንያቶች insurance scheme that helps to
laqicha bakka buusuu kan dan-
deessisu sirna wabiin inshuuraan- በሚጠፋበት ጊዜ ገንዘቡን ለመተካት recover the risk of loss of gov-
sii itti seenamu ni diriirsa. የሚያስችል የመድን ዋስትና የሚገባበትን ernment money in the custody
ሥርዓት ይዘረጋል፡፡
of cashiers for different reasons.
Kutaa Afur
Gatii Meeshaa fi Tajaajilaa Part Four
20. Qajeeltoowwan ክፍል አራት Goods and Service Fees
Manneen hojii mootummaa የዕቃና የአገልግሎት ዋጋ 20. Principles
hanga gatii meeshaa fi tajaajilaa The government offices shall
20. መርሆዎች
yeroo murteessan qajeeltoow- consider the following princi-
wan armaan gadii yaada keessa የመንግስት መሥሪያ ቤቶች የዕቃና
ples while establishing the ex-
galchuu qabu: የአገልግሎት ዋጋ መጠን በሚወስኑበት
tent of goods and service fees:
1) Hawaasa kaffalaa gibiraaf haqa ጊዜ የሚከተሉትን መርሆዎች ከግምት
qabeessa ta’uuf, manneen hojii 1) For the promotion of fairness
mootummaa tajaajila dhiyees- ውስጥ ማስገባት አለባቸው፡ to tax payers, shifting imposi-
saniif uwwisa baasii barbaachi- 1) ለግብር ከፋዩ ሕብረተሰብ ፍትሀዊ ለመሆን tion of the cost of a particular
su hawaasa bal’aa gibira kaffalu የመንግስት መሥሪያ ቤቶች ለሚያቀርቡት
activity from tax payers at large
irra buusuu irraa hawaasaa itti to the direct beneficiaries of
አገልግሎት የሚያስፈልገውን የወጪ ጫና
fayyadamaa kallattii tajaajilicha such service;
ta’e irratti buusuu, በአጠቃላይ የግብር ከፋይ ኅብረተሰብ ላይ 2) Promotion of the efficiency of
2) Dhiyeessiin meeshaawwanii fi ta- ከማሳረፍ ይልቅ የአገልግሎቱ ቀጥተኛ resources utilization by intro-
jaajilootaa, sirna qajeeltoo gabaa ducing a market oriented prin-
ተጠቃሚ በሆነው የኅብረተሰብ ክፍል ላይ
akka hordofu gochuudhaan ga- ciple to be followed by the sup-
humsa itti fayyadama qabeenyaa ማሳረፍ፤
ply of goods and services.
guddisuu. 2) የዕቃዎችና አገልግሎቶች አቅርቦት የገበያ

መርህ ሥርዓት እንዲከተል በማድረግ

የሀብት አጠቃቀም ብቃትን ማሳደግ፡፡

Dambii Lak. 207/2011 Fuula 15 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 05 Regulation No. 207/2019 page 15
21. Dhiyeessa Meeshaa fi Tajaajilaa 21. የዕቃና የአገልግሎት አቅርቦትን 21. Studying Supply of Goods and
Qorachuu ስለማጥናት
Services
Manneen hojii mootummaa Lab- The government offices shall
የመንግስት መሥሪያ ቤቶች
sii ittiin hundeeffaman bu’uura conduct studies on their activ-
gochuudhaan hojiiwwan raaw- የተቋቋሙበትን አዋጅ መሠረት በማድረግ ities in order to identify as to
watan keessa itti fayyadaamtoota የሚያከናውኗቸው ተግባራት ውስጥ how they can require the goods
irraa gatiin meeshaa fi tajaajilaa ከተጠቃሚዎች የእቃና የአገልግሎት ዋጋ
and service fees from the bene-
gaafachuuf haala itti danda’amu ficiaries/clients in the activities
ለመጠየቅ የሚቻልባቸውን ሁኔታዎች
adda baasuuf sochiiwwan isaanii they perform depending on
irratti qorannoo adeemsisuu
ለመለየት በእንቅስቃሴዎቻቸው ላይ their establishment laws.
ጥናት ማካሄድ አለባቸው፡፡
qabu.
22. Criteria for Determining Ex-
tent of Goods and Services Fees
22. Ulaagaalee Hanga Kaffaltii Mee- 22. የዕቃና የአገልግሎት ክፍያዎችን መጠን
In determining the extent of
shaa fi Tajaajilaa Murteessuu የመወሰኛ መመዘኛዎች goods and service fees and
Manneen hojii mootummaa
የመንግስት መሥሪያ ቤቶች የዕቃና charges, the government offices
hanga kaffaltii meeshaa fi tajaa-
የአገልግሎት ዋጋ መጠን በሚወስኑበት
shall take in to account the fol-
jilaa yeroo murteessan dhim- lowing criteria:
moota armaan gadii tilmaama ጊዜ የሚከተሉትን ከግምት ውስጥ
1) The costs of materials and ser-
keessa galchuu qabu: ማስገባት አለባቸው፡- vices;
1) Baasiiwwan meeshaa fi tajaa- 1) የዕቃና የአገልግሎት ወጪ፤ 2) The potential of the material
jilaa; and service fee to generate rev-
2) የእቃና የአገልግሎት ዋጋ ገቢ በማመንጨት
2) Gatiin meeshaa fi tajaajilaa dan- enue and its positive ramifica-
ረገድ ያለውን አቅም እንዲሁም ዋጋ
deettii galii maddisiisuudhaaf tion on the payable activities
qabu akkasumas, sochiiwwan በሚከፈልበት እንቅስቃሴ እና በሌሎችም and on the other government
gatiin itti kaffalamuu fi hojiiw- የመንግስት ተግባራት ላይ የሚኖረውን activities;
wan mootummaa kan biroo ir- ውጤት፤
3) The willingness and ability of
ratti faayidaa argamsiisu; users to pay based on the qual-
3) ተጠቃሚዎች ከዕቃው ወይም
3) Fayyadamtootni qulqullina mee- ity and value of the goods or
shaa yookiin tajaajilaa fi gatii isaa ከአገልግሎት ጥራት እና ከዋጋው አንፃር services;
irraa ka’uun kaffaluudhaaf fedhii ለመከፈል ያላቸውን ፈቃደኝነት እና 4) The apparent opinions of users
fi humna qaban. አቅም፤ እና
regarding their satisfactions
4) Itti fayyadamtootni qulqullinaa on the quality and value of the
4) ተጠቃሚዎች የዕቃዎች እና
fi gatiin meeshaawwanii yookiin goods or services.
የአገልግሎቶች ጥራት እና ዋጋ መልካም
tajaajilootaa gaarii ta’uu isaa ir-
ratti ilaalcha qaban. ስለመሆኑ ያላቸውን አስተያየት፡፡ 23. Approval
1) The higher heads of govern-
ment offices shall submit their
23. Raggaasisuu 23. ማስጸደቅ
recommendation regarding the
1) Ittigaafatamtootni olaanoon man- 1) የመንግስት መሥሪያ ቤቶች የበላይ new variations on the fees and
neen hojii mootummaa gatii haaraa
ኃላፊዎች አዳዲስ ዋጋን እንዲሁም advance payment to the admin-
akkasumas, kaffaltii duraa irratti
በነባር ክፍያዎች ላይ የሚደረግን ለውጥ
istrative council through the
jijjiirraa taasifamu ilaalchisee yaa- Bureau for approval
da murtee qaban karaa Biirootiin በሚመለከት ያላቸውን የውሳኔ ሀሳብ
Mana Maree Bulchiinsaatiif dhiy- በቢሮ በኩል ለክልሉ ምክር ቤት አቅርበው
eessanii raggaasisuu qabu. ማስፀደቅ ይኖርባቸዋል፤
Dambii Lak. 207/2011 Fuula 16 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 06 Regulation No. 207/2019 page 16
2) Keewwata kana keewwata xiqqaa 2) በዚህ አንቀፅ ንኡስ አንቀፅ 1 ስር 2) Notwithstanding to the provi-
1 jalatti kan tumame jiraatus, sion of sub article 1 of this Ar-
የተደነገገው ቢኖርም የመንግስት መሥሪያ
manneen hojii mootummaa ha- ticle, if the materials supplied
waasaaf meeshaan dhiyeessaanii ቤቶች ለህብረተሰቡ የሚያቀርቡት
and services rendered by the
fi tajaajilli kennan idileedhaan ዕቃና የሚሰጡት አገልግሎት በመደበኛነት government offices is not per-
kan raawwatu yoo ta’uu baate የሚከናወን ካልሆነ ወይም ለዕቃው እና formed on regular basis or if
yookiin meeshaadhaa fi tajaa-
jilaaf gatiin baaqqeedhan gaafa- ለአገልግሎቱ የሚጠይቀው የተናጠል the unit price required for the
tamuu qarshii 50.00 (shantama) ዋጋ ከብር 50 (ሀምሳ) ብር የማይበልጥ
goods and services does not
kan hin caalle yoo ta’e hanga kaf- exceed 50 (fifty) birr, they may
ከሆነ የክፍያውን መጠን በቢሮ ሊያስፀድቁ
faltii Biiroodhaan raggaasisuu get the amount of payment ap-
ይችላሉ፡፡ proved by the Bureau.
ni danda’u.

24. Beeksisuu 24. ስለማሳወቅ 24. Notification

Manneen hojii mootummaa tar- The government offices shall no-
የመንግስት መሥሪያ ቤቶች አዳዲስ
reeffama gatii meeshaa fi tajaajila tify to the public the list of all new-
haaraa ragga’anii fi kan kanaan dura የፀደቁ የዕቃና የአገልግሎት ዋጋዎች እና
ly approved material and service
turan irratti fooyya’iinsa taasifam- በነባር ዋጋዎች ላይ የተደረጉና የፀደቁ fees and the modifications made
anii fi guyyaa hojiirra oolan dabalee on the pre-existing ones including
ማሻሻያዎችን ዝርዝር ከሚጸኑበት ቀን
ummataaf beeksisuu qabu.
ጭምር ለህብረተሰቡ ማሳወቅ አለባቸው፡፡ their effective dates.
25. Xiinxaluu
Manneen hojii mootummaa 25. Review
25. መመርመር Government offices shall con-
hanga gatii meeshaa fi tajaajila
kaffalamu gahaa ta’uu isaa qa- በመንግስት መሥሪያ ቤቶች የሚከፈል duct review of the adequacy of
jeelfama Biiroon baasuun yeroo የእቃና የአገልግሎት ዋጋ መጠን በቂ the material and service fees
adda bahee murtaa’u keessatti ስለመሆኑ ቢሮ በሚያወጣው መመሪያ
being paid within the period to
gamaaggama taasisuu qabu. be determined by the directive
ተለይቶ በሚወሰነው ጊዜ ውስጥ ግምገማ
issued by the Bureau.
Kutaa Shan ማድረግ አለባቸው፡፡
Maallaqa Mootummaa Walitti Qabuu Part Five
fi Galii Gochuu Collection and Deposit of
ክፍል አምስት
26. Maallaqa Mootummaa Walitti Public Money
Qabuu የመንግስት ገንዘብ መሰብሰብና ገቢ ማድረግ
26. Collection of Public Money
Tokkoon tokkoon ittigaaffata- 26. የመንግስት ገንዘብ መስበሰብ
maa olaanaa mana hojii moo- Every higher head of the gov-
tummaa maallaqa mootummaa
የመንግስት ገንዘብ ለመሰብሰብ በሕግ ernment office which is legally
walitti qabuuf dirqamni seeran ግዴታ የተጣለበት የእያንዳንዱ empowered to collect public
itti kenname maallaqa mootum- የመንግስት መሥሪያ ቤት የበላይ ኃላፊ money shall ensure that there is
maa walitti qabuuf sirni to’annoo an adequate and effective inter-
ለመንግስት ገንዘብ አሰባሰብ ተግባር
keessaa guutuu fi gahumsa qabu nal control system for such col-
jiraachuu isaa fi maallaqni moo- የተሟላና ብቃት ያለው የውስጥ ቁጥጥር lection activity and ensure that
tummaa sirriitti walitti qabamuu ሥርዓት መኖሩን እና የመንግስት ገንዘብ the public money is collected
isaa mirkaneessuu qaba. በሚገባ መሰብሰቡን ማረጋገጥ አለበት፡፡ properly.
27. Maallaqa Mootummaa Fuudhuu 27. Receipt of Public Money
1) Maallaqa maqaa mootummaa 27. የመንግስት ገንዘብ ስለመቀበል
1) For any sum of money collect-
naannootiin walitti qabamu ka- 1) በክልሉ መንግስት ስም ለሚሰበሰብ ed on behalf of the regional gov-
miifiyyuu nagaheen seera qa-
beessa ta’ee fi lakkoofsa walitti
ማንኛውም ገንዘብ ሕጋዊና ተከታታይ ernment a serially numbered
aanu qabu Biiroodhan yookiin ቁጥር ያለው ደረሰኝ በቢሮው ወይም official receipt to be provided
qaama bu’uura bakka bu’iinsa ውክልና በተሰጠው አካል ተዘጋጅቶ
by the Bureau or by the autho-
kennameen qophaa’een ken- rized body shall be issued;
መሰጠት አለበት፤
namuu qaba.
Dambii Lak. 207/2011 Fuula 17 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 07 Regulation No. 207/2019 page 17
2) Maallaqa callaadhaan, cheeki- 2) በጥሬ ገንዘብ፣ በቼክ ወይም በባንክ 2) For any remittance received in
idhaan yookiin dabarsa ዝውውር ከቢሮ ወይም ከሌላ የመንግስት cash transfers or in check or
baankiitiin Biiroo irraa yookiin bank transfer from the Bureau
maallaqa mana hojii mootum- መሥሪያ ቤት የተዘዋወረን ገንዘብ
or other government office, an
maa kan biraa irraa dabarfame ለተቀበሉ ማንኛውም ሰው ሕጋዊ ደረሰኝ
official receipt shall be issued;
fudhatan kamiifiyyuu nagahee መስጠት አለበት፤ 3) Notwithstanding to the provi-
seeraa qabeessa kennuu qaba.
3) Keewwata kana keewwata xiqqaa 3) በዚህ አንቀጽ ንዑስ አንቀጽ 1 እና 2 sions under sub-article 1and 2
1 fi 2 jalatti kan tumame jiraat- የተደነገገው ቢኖርም በመንግስት ባንክ of this Article, it shall be suffi-
ullee maallaqa mootummaa her- cient to produce bank deposit
ሂሳብ ገቢ ለተደረገ ገንዘብ የባንክ ደረሰኝ
rega baankiitti galii ta’eef naga- slip in respect of money depos-
በቂ ይሆናል፡፡
heen baankii gahaadha. ited in the bank accounts of the
Government.
28. Maallaqa Imaanaa 28. የአደራ ገንዘብ
1) Ajaja mana murtii yookiin mana 28. Money Kept in Trust
1) ከፍርድ ቤት ወይም አግባብ ካለው
hojii mootummaa dhimmi 1) The government offices may re-
ilaalu irraa kennamuun, walii- የመንግስት መሥሪያ ቤት በሚሰጥ
ceive and keep any sum of mon-
galtee dhaabbata yookiin nama ትዕዛዝ፣ ከድርጅቶች ወይም ግለሰቦች ጋር
ey on behalf of organizations
dhuunfaa waliin taasifamuun በሚያደርጉት ስምምነት ወይም ለግዥ or individuals for temporary
yookiin bu’uura wabiin raaw-
wii bittaa gaafatamuun man- አፈፃፀም በሚጠየቅ ዋስትና መሠረት custody in trust or as security
neen hojii mootummaa maqaa የመንግስት መሥሪያ ቤቶች በድርጅቶች in accordance with agreements
dhaabbileetiin yookiin nama they conclude with such orga-
ወይም በግለሰቦች ስም የአደራ ወይም
dhuunfaatiin maallaqa imaa- nizations or individuals;
የመያዣ ገንዘብ በጊዜያዊነት ማቆየት
naa yeroodhaaf of bira tursiisuu 2) The government offices which
yookiin bulchuu ni danda’u. ወይም ማስተዳደር ይችላሉ፤ receive money in trust shall
2) Manneen hojii mootummaa 2) የመንግስት መሥሪያ ቤቶች በአደራ keep such money by registering
maallaqa imaanaadhaan fuud- in a separate account code from
ወይም በመያዣ የተቀበሉትን ገንዘብ
han maallaqa mootummaa irraa the public money.
addaan baasuudhaan gita herre- ሂሳብ ከመንግስት ገንዘብ ለይተው በተለየ
ga addaatiin galmeessuu qabu. የሂሳብ መደብ መመዝገብ አለባቸው፡፡
29. Money Collection in Checks
29. Maallaqa Cheekiidhaan Walitti
1) The check drawn on a bank
Qabamu 29. በቼክ ስለሚሰበሰብ ገንዘብ within a bank in Ethiopia shall
1) Cheekiin Baankii Itiyoophi- 1) በኢትዮጵያ ውስጥ ያለ ባንክ የሚያወጣው be accepted for payment sub-
yaa keessa jiruun ba’u, guyyaa ject to directives issued by the
ቼክ ወደፊት ባለ ቀን የሚከፈል እስካልሆነ
fuuldura jirutti kan kaffalamu bureau provided they are not
እና ለተቀባዩ የመንግስት መሥሪያ ቤት
hanga hin taanee fi mana hojii post-dated and are made pay-
mootummaa fudhatuuf akka kaf- እንዲከፈል የታዘዘ እስከሆነ ድረስ መስሪያ able to the public body to which
falamu kan ajajame hanga ta’etti, ቤቱ በሚያወጣ መመሪያ መሠረት ለክፍያ they are tendered;
bu’uura qajeelfama Biiroon baa- 2) The check provided under sub
ተቀባይነት ሊኖረው ይችላል፤
suutiin kaffaltiidhaaf fudhatama article 1 of this article shall be
argachuu ni danda’a. 2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 ሥር
endorsed restrictively as “For
2) Cheekiin keewwata kana kee- የተገለጸው ቼክ የመንግስት መሥሪያ
Deposit Only to the Consol-
wwata xiqqaa 1 jalatti ibsame
maqaa mana hojii mootummaa
ቤቱን ስም የሚገልፅ “በተጠቃለለው idated Fund’’ and shall be
kan ibsu “Fandii walitti kuufame ፈንድ ውስጥ ገቢ ለማድረግ ብቻ” በሚል signed to limit its utilization.
keessatti galii gochuuf qofa” ሀረግ አጠቃቀሙን የሚገድብ ምልክት
jechuudhaan itti fayyadamasaa ሊደረግበት ይገባል፡፡
kan daangeessu mallattoon itti
taasifamuu qaba.
Dambii Lak. 207/2011 Fuula 18 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 08 Regulation No. 207/2019 page 18
30. Galii Qabeenya Mootummaa Irraa 30. ከመንግስት ንብረት የሚገኝ ገቢ 30. Income Collected from Public
Argamu 1) ማንኛውም ከመንግስት ንብረት Property
1) Galiin qabeenya mootummaa 1) The government offices shall
በመንግስት መሥሪያ ቤት የሚሰበሰብ
irraa manneen hojii mootum- collect income from public
maatiin walitti qabamu kami- ገቢ ቢሮ በሚያወጣው መመሪያ መሠረት
property in accordance with
yyuu bu’uura qajeelfama Biiroon መሆን አለበት፤ the directive to be issued by the
baasuun ta’uu qaba. 2) የመንግስት መሥሪያ ቤት ከመንግስት Bureau;
2) Manni hojii mootummaa qa- 2) Unless a government office
ንብረት በሚያገኘው ገቢ መጠቀም
beenya mootummaa irraa galii generating income from public
ካልተፈቀደለት በስተቀር በመንግስት
argatutti akka fayyadamu yoo
property is authorized to use
hayyamameef malee qabeenyaa ንብረት በማገልገል ወይም የመንግስትን
its income directly, any income
mootummaa dabarsuun yookiin ንብረት በማስወገድ የተገኘ ማንኛውም
derived by an office from the
qabeenya mootummaa dhabam- ገቢ በተጠቃለለው ፈንድ ውስጥ ገቢ use or disposal of public prop-
siisuun galiin argamu kamiyyuu
fandii walitti kuufame keessatti መደረግ አለበት፡፡ erty shall be deposited in to the
galii taasifamuu qaba. consolidated fund.
31. የመንግሥት ገንዘብ ገቢ ስለማድረግ
31. Maallaqa Mootummaa Galii Gochuu 31. Depositing Public Money
1) ማናቸውም ከገንዘብ ሰብሳቢ ወይም
1) Walitti qabaan maallaqa yooki- 1) Any collector of money or who
በውክልና የመንግስት ገንዘብ የሚሰበስብ collects public money through
in bakka bu’ummaan maal-
laqa mootummaa kan walitti ሰው በየቀኑ ወይም ቢሮው በሚያወጣው representatives shall deposit it
qabu namni kamiyyuu guyyaa መመሪያ ልዩ አሰራር መሠረት to the bank daily or in accor-
guyyaadhaan yookiin hojimaata የሰበሰበውን ገንዘብ ገቢ ማድረግ አለበት፤ dance with the special proce-
addaa qajeelfama Biiroon baa- dure that follow the directives
2) ገቢ የሚደረግ ገንዘብ ሁሉ ገንዘቡን
suu hordofuun maallaqa walitti to be issued by the Bureau;
qabe baankiitti galii gochuu qaba. በሰበሰበው የመንግስት መሥሪያ ቤት
2) The collector shall deposit all
2) Maallaqa galii ta’u hunda herrega የባንክ ሂሳብ ወይም በቢሮው የመንግስት the money to be deposited in
baankii mana hojii mootummaa ገንዘብ ማከማቻ የባንክ ሂሳብ ዉስጥ ገቢ the bank account of the collec-
maallaqicha walitti qabee yookiin ማድረግ አለበት፤ tor or in the bank account of
lakkoofsa herrega baankii mana the Bureau;
3) ለክልሉ መንግስት ወይም ገንዘቡ ገቢ
kuusaa maallaqa mootummaa 3) The check not made payable
Biirichaatti galii gochuu qaba. ለሚደረግለት የመንግስት መሥሪያ ቤት
to the consolidated fund of the
3) Mootummaa naannoof yookiin የተጠቃለለ ፈንድ እንዲከፈል ያልታዘዘን Regional Government or to the
mana hojii mootummaa maal- በቼክ፣ በሀዋላ ሰነድ እና በተስፋ ሰነድ ገቢ government office to which it is
laqichi galii ta’uuf fandii walitti
ሊያደርግ አይችልም፡፡ tendered, bills of exchange and
kuufame irraa akka kaffalamu
promissory notes are not ac-
kan hin ajajamne cheekiin, sana-
ceptable for deposit.
da haawaalaa fi sanada abdiitiin 32. መመዝገብ
galii gochuu hin danda’u. 1) በዚህ ደንብ አንቀጽ 26 እና 27
32. Recording
መሠረት የሚደረገው የደረሰኞች ምዝገባ 1) Recording of receipts in accor-
32. Galmeessuu
1) Akkaataa dambii kana keewwata የሚከናወነው ቢሮው በሚያወጣው dance with Article 26 and 27 of
26 fi 27 tiin nagaheewwan gal- መመሪያ መሠረት ይሆናል፤ this regulation shall be performed
meessuun kan raawwatamu qa- 2) በፋይናንስ አስተዳደር አዋጅ ቁጥር
in accordance with directives to
jeelfama Biiroon baasuun ta’a. be issued by the Bureau;
156/2002 አንቀጽ 38 መሰረት
2) Haala Labsii Bulchiinsa Faay- 2) Any public money collected
ከተደነገገው የተመላሽ ወጪ በስተቀር shall be recorded as revenue ex-
inaansii Lak. 156/2002 keewwata
38 tiin ibsameen baasii deebi’u ማንኛውም ተሰብሳቢ የመንግስት ገንዘብ cept for refunds of expenditure
malee maallaqni mootummaa በገቢነት መመዝገብ አለበት፡፡ as provided under Article 38
walitti qabame kamiyyuu galiitti of the finance administration
galmeeffamuu qaba. proclamation No.156/2010.
Dambii Lak. 207/2011 Fuula 19 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ 09 Regulation No. 207/2019 page 19
33. Qajeelfamoota 33. መመሪያዎች 33. Directives
Sirna maallaqni mootummaa itti የመንግስት ገንዘብ የሚሰበሰብበትን እና The Bureau may issue directive
walitti qabamuu fi galii itti ta’u regarding the system of collection
ገቢ የሚሆንበትን ሥርዓት አስመልክቶ
irratti Biiroon qajeelfama baasuu and deposit of public money.
ni danda’a. ቢሮው መመሪያ ሊያወጣ ይችላል፡፡

Part Six
Kutaa Jaha
ክፍል ስድስት Advances
Kaffaltiiwwan Dursaa
34. Hojjattoota Bittaaf Kaffaltiiw- የቅድሚያ ክፍያዎች 34. Advances for Purchasers
wan Dursaan Kennaman 34. ለግዢ ሠራተኞች ስለሚሰጡ የቅድሚያ
1) Where found necessary to
1) Bittaa raawwachuun barbaa- make purchases, cash advances
ክፍያዎች
chisaa ta’e yoo argamu hojjattoo- may be made to the workers of
ta mana hojii mootummaatiif 1) ግዢ መፈፀም አስፈላጊ ሆኖ ሲገኝ the government offices;
kaffaltiin dursaa maallaqa cal- ለመንግስት መሥሪያ ቤት ሠራተኞች 2) Advances provided under sub
laadhaan kennamuu ni danda’a. የጥሬ ገንዘብ የቅድሚያ ክፍያ ሊደረግ article 1 of this article shall be
2) Kaffaltii dursaa keewwata kana settled within seven working
ይችላል፤
keewwata xiqqaa 1 jalatti ibsame days after payment is received
itti gaafatamaan olaanaa mana 2) ሠራተኛው በዚህ አንቀጽ ንዑስ አንቀጽ
unless authorized by the head
hojichaa yoo hayyame malee 1 ሥር የተገለጸውን የቅድሚያ ክፍያ of the Bureau;
guyyaa kaffaltichi kenname irraa
eegalee guyyaa hojii torba kees-
የመስሪያ ቤቱ የበላይ ኃላፊ ካልፈቀደ 3) The maximum amount of such
satti hojjataan of irraa buusuu በስተቀር ክፍያው በተሰጠው በሰባት advances shall be determined
qaba. የሥራ ቀናት ውስጥ ማወራረድ አለበት፤
by the head of the government
3) Ittigaafatamaan olaanaa mana office or by a person authorized
3) የመንግሰት መስሪያ ቤት የበላይ ኃላፊ
hojii mootummaa yookiin in writing by the head of the
hojjataan ittigaafatamtichi bar- ወይም ኃላፊው በጽሑፍ የወከለው same office;
reeffamaan bakka buuse hanga ሠራተኛ የቅድሚያ ክፍያውን ከፍተኛ 4) The criteria to be fulfilled for
kaffaltii dursaa olaanaa ni mur- መጠን ይወሰናል፤ determining the amount of
teessa. such advances shall be deter-
4) Hanga kaffaltii dursaa olaanaa 4) የቅድሚያ ክፍያውን ከፍተኛ መጠን
mined by the directive to be is-
murteessuudhaaf haalawwan ለመወሰን መሟላት ያለባቸው ሁኔታዎች
sued by the Bureau.
guutamuu qaban irratti qajeelfa- ቢሮው በሚያወጣው መመሪያ የሚወሰን
ma Biiroon baasuun kan mur-
taa’u ta’a. ይሆናል፡፡ 35. Advances of Per Diem and
Travel Allowances
35. Kaffaltii Dursaa Durgoo Oolmaa 35. ለውሎ አበልና ለመጓጓዣ ስለሚደረግ
1) No per diem shall be paid
fi Geejjibaaf Taasifamu for more than 3 consecutive
የቅድሚያ ክፍያ
1) Bara baajataa tokkoo keessa months within a fiscal year;
walitti aansuudhaan ji’oota sadii 1) በአንድ የበጀት ዓመት ውስጥ በተከታታይ 2) Notwithstanding to sub-ar-
ol kaffaltii durgoo oolmaa raaw- ከሦስት ወር በላይ የውሎ አበል ክፍያ ticle 1 of this article, the head
wachuun hin danda’amu. of the bureau may authorize
መፈፀም አይቻልም፤
2) Keewwata kana keewwata xiqqaa payment of per diem beyond
1 jalatti kan tumame jiraat- 2) በዚህ አንቀጽ ንዑስ አንቀጽ ስር
the time limit stated where it is
uuyyuu ittigaafatamaa olaanaa የተደነገገው ቢኖርም ከመንግስት መሥሪያ
satisfied that the application for
mana hojii mootummaa irraa ቤት የበላይ ኃላፊ የቀረበው ጥያቄ በበቂ
gaaffiin dhiyaate sababa gahaan the extension of the time limit
deeggaramuu isaa Hoogganaan ምክንያት የተደገፈ ነው ብሎ ሲያምን submitted by the head of the
Biiroo yoo itti amane durgoon የቢሮው ሐላፊ የውሎ አበል ከሦስት ወር government office is justifiable;
oolmaa ji’oota sadii olitti akka በላይ እንዲከፈል ሊፈቅድ ይችላል፤
kaffalamu hayyamuu ni danda’a.
Dambii Lak. 207/2011 Fuula 20 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @ Regulation No. 207/2019 page 20
3) Kaffaltiin dursaa durgoo oolmaa 3) የውሎ አበልና የመጓጓዣ አበል የቅድሚያ 3) Advances of per diem and trav-
fi geejjibaa bu’uura qajeelfama ክፍያ አፈፃፀም ቢሮው በሚያወጣው el allowances shall be made in
Biiroon baasuun ni raawwatama. መመሪያ መሠረት ይፈፀማል፡፡ accordance with the directive
to be issued by the Bureau.
36. Daangaa Kaffaltii Dursaa
Hojjataan mootummaa herrega 36 የቅድሚያ ክፍያ ገደብ
kaffaltii dursaan kennameef hanga የቅድሚያ ክፍያ የተሰጠው የመንግስት 36. Restriction on Advances
of irraa buusuutti kaffaltiin dursaa ሠራተኛ የሚፈለግበትን የቅድሚያ ክፍያ No advance of any kind shall be
gosa kamiyyuu hin kennamuuf. ሂሳብ እስካላወራረደ ድረስ ምንም ዓይነት issued to a worker of govern-
የቅድሚያ ክፍያ አይሰጠውም፡፡
37. Kaffaltiiwwan Dursaa Deebisiisuu ment office unless he returned
1) Hojjataan mana hojii mootum- pre- advances.
37 የቅድሚያ ክፍያዎችን ስለማስመለስ
maa kamiyyuu kaffaltii dursaa
bu’uura dambii kanaatiin ken- 1) የንኛውም መንግስት መሥሪያ ቤት
nameef guutuummaatti yooki- ሠራተኛ በዚህ ደንብ መሠረት የተሰጠውን 37. Recovery of Outstanding Advances
in gartokkee osoo hin kaffaliin የቅድሚያ ክፍያ በሙሉ ወይም በከፊል 1) Where any worker of a gov-
yookiin osoo of irraa hin buu- ሳይከፍል ወይም ሳያወራርድ ቢቀር ernment office fails to repay an
siin yoo hafe, herregni kaffaltii
dursaa hin kaffalamiin durgoo
ያልተከፈለው የቅድሚያ ክፍያ ሂሳብ advance fully or in part made
ቢቀር ያልተከፈለ የቅድሚያ ክፍያ ሂሳብ to him in accordance with this
sooramaan alatti maallaqa moo-
tummaan hojjataaf kaffalu ka- ከጡረታ አበል በስተቀር መንግስት
regulation, the unpaid amount
miyyuu irraa hir’achuu yookiin ለሠራተኛው ከሚከፍለው ማንኛውም
of the advance may be recov-
bakka bu’uu ni danda’a. ገንዘብ ላይ ሊቀነስ ወይም ሊተካ ይችላል፤
2) Hojjataan mana hojii mootum- 2) ማንኛውም የመንግስት መሥሪያ ቤት
ered from any sum of money
maa kamiyyuu kaffaltii dursaa ሠራተኛ በዚህ ደንብ መሠረት የተሰጠውን payable to him by the govern-
bu’uura dambii kanaatiin ken- የቅድሚያ ክፍያ በሙሉ ወይም በከፊል ment except allowance pension;
nameef guutuummaatti yooki-
in gartokkee osoo hin buusiin ሳያወራርድ ወይም ሳይመልስ ከሞተ 2) Where the worker of government
yookiin osoo hin deebisiin yoo ያልተመለሰውን የቅድሚያ ክፍያ ሂሳብ office under this regulation re-
du’e, durgoo sooramaa fi hojjata- ከጡረታ አበል እና በመንግስት ሠራተኞች
mains outstanding or unaccount-
an yeroo du’u maallaqa maatii አዋጅ በተደነገገው መሠረት የመንግስት
isaatiif kaffalamu irraa kan hafe ed for at the time of his death, the
ሰራተኛ በሚሞትበት ጊዜ ለቤተሰቡ
mootummaan dhaaltota hojja- ከሚከፈለው ገንዘብ በስተቀር መንግስት
outstanding amount shall be re-
tichaatiif kaffalu kamiyyuu iraa covered or replaced from pension
ለሠራተኛው ወራሾች ከሚከፍለው
hir’achuu yookiin bakka bu’uu
ni danda’a. ማንኛውም ገንዘብ ላይ ሊቀንስ ወይም payment or any some of money
3) Manni hojii mootummaa kami- ሊተካ ይችላል፤ payable by the government to the
yyuu kaffaltii dursaa hin kaffalami- 3) ማንኛውም የመንግስት መሥሪያ ቤት heirs of the worker;
in irratti tarkaanfii barbaachisaa ባልተከፈሉ የቅድሚያ ክፍያዎች ላይ 3) Any government office shall
fudhachuudhaan dhuma ji’a ji’aan አስፈላጊውን እርምጃ በመውሰድ በእያንዳንዱ
kaffaltii dursaa hin kaffalamiin take measure to clear overdue
በየወሩ መጨረሻ ያልተከፈሉ የቅድሚያ
hunda qulqulleessuu qaba. advance on all unpaid advances
ክፍያዎችን ሁሉ ማጣራት አለበት፤
4) Manni hojii mootummaa and review at the end of every
hojjataa kamiyyuu fedhii isaati- 4) የመንግሰት መሥሪያ ቤት በራሱ ፍቃድ
in hojii dhiise yookiin soorama ሥራውን የሚለቅ ወይም ጡረታ የሚወጣ six- month;
bahe kaffaltii mindaa yeroo dhu- ማንኛውም ሰራተኛ የመጨረሻው ጊዜ 4) Any government office shall en-
maa osoo hin kaffalamiin dura የደመወዝ ክፍያ ከመከፈሉ በፊት sure that the worker who resign
kaffaltiin dursaa fudhate dee- የወሰደው የቅድሚያ ክፍያ መመለሱን
bi’uu isaa mirkaneessuu qaba. or retire has returned back the
ማረጋገጥ አለበት፤
advance he has taken before he
receives his last payment of salary;
Dambii Lak. 207/2011 Fuula 21 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @1 Regulation No. 207/2019 page 21
5) Manni hojii mootummaa kami- 5) ማንኛውም የመንግስት መሥሪያ ቤት 5) Any government office shall
yyuu barri baajataa dhumee ji’a የበጀት ዓመቱ አልቆ ቀጥሎ ባለው ወር prepare a list of all outstanding
itti aanu tarreeffama ibsa kaf- advances in the month follow-
የተሟላ ያልተከፈለ የቅድሚያ ክፍያ
faltii dursaa hin kaffalamiinii ni ing the end of each fiscal year;
qopheessa. ዝርዝር መግለጫ ያዘጋጃል፤
6) The list provided under sub ar-
6) Tarreeffamnni keewwata kana 6) በዚህ አንቀጽ ንዑስ አንቀጽ 5 ስር ticle 5 of this article shall con-
keewwata xiqqaa 5 jalatti ibsame የተገለጸው ዝርዝር ሊመለሱ የማይችሉ tain all outstanding advances
kaffaltiiwwan dursaa deebi’uu which are considered to be ir-
ያልተከፈሉ የቅድሚያ ክፍያዎችን
hin dandeenye addaan baasuud- recoverable and supported by
haan sababa deebi’uu hin dan- በመለየት ሊመለሱ ያልቻሉበት ምክንያት
a reason for not recovered; and
deenyee kan agarsiisu ibsa qa- ከሚያሣይ መግለጫ ሊኖረው የሚገባ
its copy shall be forwarded to
baachuun kan irra jiru yoo ta’u, ሲሆን ቅጂው የበጀት ዓመቱ ባለቀ
the Bureau within two months
barrii baajataa dhumee ji’a lama በሁለት ወራት ውስጥ ለቢሮው መላክ of the end of each fiscal year.
keessatti garagalchi isaa Biiroof
አለበት፡፡
ergamuu qaba.
38. Books of Accounts
38. Galmeewwan 38 መዛግብት
Any government office shall
Tokkoon tokkoon mana hojii maintain appropriate and com-
እያንዳንዱ የመንግስት መሥሪያ ቤት
mootummaa herrega kaffaltii plete books of accounts regard-
የቅድሚያ ክፍያ ሂሳቡን በሚመለከት ing advances
dursaa ilaalchisee galmee herre-
gaa qulqulluu fi guutuu ta’e qa- ጥራት ያለውና የተሟላ የሂሳብ መዝገብ
baachuu qaba. ሊኖረው ይገባል፡፡ 39. Reporting
Any government office shall re-
39. Gabaasa Dhiyeessuu port any outstanding advances
39. ሪፖርት ስለማቅረብ
Manni hojii mootummaa kami- at the end of each fiscal year to-
yyuu bu’uura qajeelfama Biiroon ማንኛውም የመንግስት መሥሪያ ቤት
gether with the financial report
baasuun dhuma tokkoo tokkoo ቢሮው በሚያወጣው መመሪያ መሠረት for the just completed fiscal year
bara baajata irratti gabaasa kaf- በእያንዳንዱ የበጀት ዓመት መጨረሻ ላይ in accordance with the directive
faltii dursaa hin kaffalamiin ka- ያልተከፈሉ ማንኛውም የቅድሚያ ክፍያ to be issued by the Bureau.
miyyuu gabaasa herrega bara
ከተጠናቀቀው በጀት ዓመት ሪፖርት ጋር
baajata xumuramee waliin dhiy- Part Seven
eessuu qaba. ማቅረብ አለበት፡፡
Write-offs of Receivables Obliga-
tions and Claims
Kutaa Torba ክፍል ሰባት 40. Power to Write-Off From Re-
Herregawwan Walitti Qabaman,
ተሰብሳቢ ሂሳቦችን፤ግዴታዎችንና የይገባኛል cords
Dirqamawwanii fi Gaaffiiwwan
ጥያቄዎችን ከመዝገብ ስለመሠረዝ 1) The higher head of a govern-
Naafta’aa Galmee Irraa Haquu
ment office or representative
40. Aangoo Galmee Irraa Haquu 40. ከመዝገብ የመሠረዝ ሥልጣን
1) Ittigaafatamaan olaanaa mana of the concerned work process
1) የመንግስት መሥሪያ ቤት የበላይ ኃላፊ ወይም
hojii mootummaa yookiin bakka shall be empowered to write-off
bu’aan adeemsa hojii qaama dhim-
ተወካዩ ለጉዳዩ አግባብ ያለው የሥራ ሒደት upon the recommendation the
mi ilaalu qajeelfama irratti hun- መመሪያ ላይ በመመስረት የሚቀርበውን debt up to an amount of 10, 000
daa’ee yaada dhiyaatu bu’uureef- አስተያየት መሠረት በማድረግ ለእያንዳንዱ birr (ten thousand) for each
fachuun tokkoo tokkoo sanada የሒሳብ ሰነድ ከብር አስር ሺህ የማይበልጥ
financial document depend-
herregaa qarshii 10,000.00 (kuma ing on the recommendation
ገንዘብ ከመዝገብ የመሠረዝ ሥልጣን
kudhan) hin caalle galmee irraa submitted as per the directive
የተሰጠው ሲሆን በዚህ ሁኔታ ከመዝገብ provided that the total amount
haquun aangoon kan kennameef
yoo ta’u, haala kanaan galmee ir- የሚሠረዘው ሂሳብ በአንድ የበጀት ዓመት to be written off in a fiscal year
raa herregni haqamu bara baajataa ውስጥ ከብር 50, 000 (ሀምሳ ሺህ) ብር shall not exceed 50,000.00 birr
tokko keessatti qarshii 50,000.00 ሊበልጥ አይችልም፤ (fifty thousand) birr;
(kuma shantama) caaluu hin qabu.
Dambii Lak. 207/2011 Fuula 22 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @2 Regulation No. 207/2019 page 22
2) Hoogganaan Biiroo, ittigaafat- 2) የቢሮው ሐላፊ ከመንግስት መሥሪያ 2) Head of the Bureau or head of
amaa olaanaa mana hojii moo- ቤት የበላይ ኃላፊ ወይም አግባብ ካለው government office or concerned
tummaa yookiin adeemsa ho- work process shall be empow-
መስሪያ ቤት የሥራ ክፍል መመሪያ ላይ
jii dhimmi ilaalu qajeelfama ered to write-off upon the rec-
irratti hundaa’ee yaada dhiyees- በመመስረት በሚቀርብለትን አስተያየት ommendation the debt of an
su bu’uurreeffachuun tokkoo መሠረት በማድረግ ከብር 10,000 (አስር amount more than 10, 000 birr
tokkoo sanada herrega qarshii (ten thousand) for each financial
ሺህ) በላይ እስከ ብር አንድ መቶ ሺህ
10,000.00 (kuma kudhan) ol document up to 100,000.00 birr
hanga qarshii 100,000.00 (kuma ገንዘብ የያዘዉን ሰንድ እያንዳንዱን ሰነድ
(one hundred thousand birr) de-
dhibba tokko) hin caalle galmee ከመዝገብ የመሰረዝ ሥልጣን የተሰጠዉ pending on the recommendation
irraa haquun aangoon kan ken-
ሲሆን ፤ በዚህ ዓይነት ከመዝገብ submitted as per the directive;
nameef yoo ta’u, haala kanaan
የሚሰረዘዉ ሂሳብ በአንድ የበጀት አመት provided that the total amount
bara baajata tokko keessa herreg-
to be written off in one fiscal year
ni galmee irraa haqamu qarshii ዉስጥ ከብር አንድ ሚልዮን ሊበልጥ
1,000,000.00 (miiliyoona tokko) shall not exceed 1000,000.00 birr
አይገባም፤ (one million) birr;
caaluu hin qabu.
3) Tokkoon tokkoon sanada herre- 3) እያንዳንዱ እንዲሰረዝ አስተያየት 3) Where the amount in each fi-
gaa akka haqamu yaadni itti dhi- የቀረበበት ሂሳብ የያዘው ገንዘብ ከብር nancial document in respect of
yaate maallaqni qabate qarshii which write off is recommend-
100,000.00 (አንድ መቶ ሺህ) በላይና
100,000.00 (kuma dhibba tokko) ed is more than 100,000.00
ከአንድ ሚሊዮን ብር የማይበልጥ ሲሆን birr (one hundred thousand
ol hanga qarshii 1,000,000.00
(miliyoona tokko) hin caal- ከመዝገብ ላይ የመሰረዝ ሥልጣን birr) up to 1,000,000.00 birr
le ta’ee, aangoon galmee irraa የኦሮሚያ ክልላዊ መንግሥት ፐሬዝዳንት (one million birr), the power
haquu Pirezidaantii Mootum- to write off from record shall
ይሆናል፤
maa Naannoo Oromiyaatiif ta’a. be the president of Oromia re-
4) Gaaffiin dhimma keewwata kana 4) በዚህ አንቀጽ ንዑስ አንቀጽ 3 ሥር gional state;
keewwata xiqqaa 3 jalatti ibsame የተገለጸው ጉዳይ ጥያቄ ለክልሉ 4) The question on the issues
Pirezidaantii Mootummaa Naan- provided under sub-article 3
መንግስት ፕሬዝዳንት ሳይቀርብ በፊት
nichaatiif osoo hin dhiyaatiin of this article be submitted to
dura murteen akka itti ken- ጉዳዩ ከሚመለከተው የመንግስት መስሪያ
the Bureau being supported by
namuuf ittigaafatamaa olaanaa ቤት የበላይ ሐላፊ ውሳኔ እንዲሰጠው the evidences from concerned
mana hojii mootummaa dhimmi በማስረጃ ተደግፎ ለቢሮው ይቀርባል፤ head of the government office
ilaalu irraa ragaadhaan walqaba- for decision before submitting
5) ቢሮው የቀረበው የውሳኔ ሐሳብ በመመሪያ
tee Biiroodhaaf ni dhiyaata.
to the president of the region;
5) Biiroon yaadni murtii dhiyaate ላይ ተመስርቶ መሆኑን በማረጋገጥ
5) The Bureau shall, by ascertain-
qajeelfama irratti hundaa’ee ውሳኔ ለመስጠት ከሚረዱ ማስረጃዎች ing that the decision recom-
ta’uu isaa mirkaaneessuud-
ጋር ለፕሬዝዳንቱ ጽህፈት ቤት ያቀርባል፤ mendation is based on a direc-
haan ragaalee murtii kennuud-
haaf gargaaran waliin Waajjira 6) በዚህ ሁኔታ በአንድ የበጀት ዓመት tive, submit to the president
Pirezidaantiif ni dhiyeessa. office together with the evi-
ውስጥ ከመዝገብ የሚሰረዘው ሒሣብ ከ
6) Haala kanaan bara baajataa tok- dences necessary to render the
10,000,000.00 (አስር ሚሊዮን) ብር decision;
ko keessa galmee irraa herregni
haqamu qarshii 10,000,000.00 መብለጥ የለበትም፤ 6) The total amount to be writ-
(miliyoona kudhan) caaluu hin ten off in one fiscal year under
qabu. this condition shall not exceed
10,000,000.00 (ten million) birr;
Dambii Lak. 207/2011 Fuula 23 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @3 Regulation No. 207/2019 page 23
7) Tokkoon tokkoon sanada her- 7) ከመዝገብ እንዲሰረዝ ሐሳብ የቀረበበት 7) Where amount of money in
regaa akka galmee irraa haqa- እያንዳንዱ የሒሳብ ሰነድ ከ 1000,000.00
each financial document in re-
mu yaadni dhiyaate qarshii spect of which write off is rec-
(ከአንድ ሚሊዮን) ብር በላይ የያዘ ommended exceeds 1,000,000
1,000,000.00 (miiliyoona tokko)
ol kan qabate yoo ta’e, murtee ከሆነ በክልሉ አስተዳድር ምክር ቤት birr (one million), it shall be
Mana Maree Bulchiinsaatiin kan written off by the decision of
ውሳኔ የሚሰረዝ ሲሆን የውሳኔ ሐሳብ
haqamu yoo ta’u, yaadni mur- the Regional Administrative
too ragaalee barbaachisaa ta’an
አስፈላጊ ከሆኑ ማስረጃዎች ጋር ጉዳዩ Council; the decision recom-
mendation together with the
waliin ittigaafatamaa olaanaa ከሚመለከተው የመንግስት መሥሪያ ቤት
necessary evidences or infor-
mana hojii mootummaa dhimmi የበላይ ከቢሮው ይቀርባል፡፡ mation shall be submitted from
ilaaluu fi Biiroo irraa ni dhiyaata. the higher heads of the con-
41. የሰራተኞችን ዕዳ መሰረዝ
cerned government office and
41. Idaa Hojjattootaa Haquu the Bureau.
1) Mindaa hojjattootaaf hin mallee 1) የመንግስት ሠራተኞች ከተገቢው ደመወዝ
ol kan kaffalameef yoo ta’e yooki- በላይ ከተከፈለ ከሆነ ወይም ከቅጥር 41. Write-off Employment Debt
in sababa qacarriin walqabateen 1) No receivables, obligations or
ጋር በተያያዘ የሚፈለገው ማንኛውም
herregni walitti qabamaa kan bar- claims resulting from the over
baadamu kamiyyuu, dirqamni ተሰብሳቢ ሂሳብ ግዴታ ወይም የይገባኛል payment of salaries paid for the
yookiin gaaffiin naaf ta’aa yooki- ጥያቄ ወይም የመሳሰሉት በቢሮ ሐላፊው
workers or due to the employ-
in kan kana fakkaatu Hoogganaa ment related allowances while
ካልጸደቀ በስተቀር ከመዝገብ ሊሰረዝ any consolidate account is re-
Biirootiin yoo ragga’e malee gal-
mee irraa haqamuu hin danda’u. አይችልም፤ quired or any part of them shall
2) Keewwata kana keewwata xiqqaa 1 not be written off without prior
2) በዚህ አንቀጽ በንዑስ አንቀጽ 1 የተደነገገዉ
jalatti kan ibsame yoo jiraateeyyuu approval of the head of the Bu-
hojiirraa kan geggeeffamaniif kaf-
ቢኖርም ከሥራ ለተሰናበቱት ሊከፈል reau;
የሚገባው ማንኛውም ክፍያ ከተፈፀመ 2) Notwithstanding to the pro-
faltiin isaaniif kaffalamuu qabu ka-
vision of sub article 1 of this
miyyuu erga kaffalameefii booda በኋላ ከቀድሞ ሠራተኞች በመንግስት Article, the principle of write
hojjattoota durii irraa idaa moo- የሚፈለግ ዕዳ ተሰብሳቢ ሂሳብ ግዴታ off shall apply to receivables,
tummaan barbaadamu herrega obligations or claims owing to
walitti qabama dirqama yookiin ወይም ማንኛውም የይገበኛል ጥያቄ
the government by its former
gaaffii naaf ta’aa kamiyyuu ilaal- በሚመለከት ከመዝገብ የመሰረዝ አካሄድ worker that are discovered after
chisee qajeeltoowwan adeemsa መርህ መሰረት የሚፈጸም ይሆናል፡፡ their employment has ceased
herrega galmee irraa haquun kan and all benefits payable to them
raawwatu ta’a. have been paid.
42. ሪፖርት የማድረግ ግዴታ
42. Dirqama Gabaasa Gochuu 1) እያንዳንዱ የመንግስት መሥሪያ ቤት
42. Duty to Report
1) Tokkoon tokkoon mana ho- 1) At the end of each month, ev-
በየወሩ መጨረሻ ላይ ተሰብሳቢ ሂሳቦችን፣ ery government office shall
jii mootummaa dhuma ji’aat-
ti herregoota walitti qabamuu ግዴታዎችንና የይገባኛል ጥያቄዎችን prepare a complete analysis
danda’an, dirqamaawwanii fi of all receivables, obligations
በሚመለከት የተሟላ መግለጫ ማዘጋጀት
gaaffiiwwan naaf ta’aa ilaalchisee and claims and forward a copy
እና የዚህኑ ግልባጭ ለቢሮው መላክ አለበት፤ thereof to the Bureau;
ibsa guutuu ta’e qopheessuu fi ga-
2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 ሥር 2) The explanation provided un-
ragalcha isaa Biiroof erguu qabu.
der sub-article 1 of this article
2) Ibsi keewwata kana keewwata የተደነገው መግለጫ ገቢ ሊሆኑ shall identify those receivables,
xiqqaa 1 jalatti kaa’ame herre- የማይችሉትን ተሰብሳቢ ሂሳቦች፣ obligations and claims which
goota walitti qabamaa galii ta’uu are considered to be uncollect-
ግዴታዎች እና የይገባኛል ጥያቄዎች ለይቶ
hin dandeenye, dirqamaawwanii ible and shall be supported by
fi gaaffiwwan naaf ta’aa addaan የሚያሳይና ከዚህ ውሳኔ ላይ ለመድረስ the reason for this determina-
baasee, sababa murtii kana irra የተቻለበትን ምክንያት በሚዘረዝር አጭር tion;
gahuu dandeessise ibsa gabaabaa
መግለጫ ሊኖረው ይገባል፤
qabaachuu qaba.
Dambii Lak. 207/2011 Fuula 24 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @4 Regulation No. 207/2019 page 24
3) Qajeelfama Biiroon bahu hordo- 3) የመንግስት መሥሪያ ቤቶች በቢሮው 3) The government offices shall re-
fuudhaan manneen hojii moo- የሚወጣውን መመሪያ በመከተል በየወሩ port all receivables, obligations
tummaa dhuma ji’aatti herrega and claims which are outstand-
walitti qabamu galmee isaani ir- መጨረሻ በመዝገባቸው ላይ የሚታየውን
ing at the end of every month
ratti mul’atu, dirqamaa fi gaaffii ተሰብሳቢ ሂሳብ፣ ግዴታ እና የይገባኛል to the Bureau and shall report
naaf ta’aa Biiroof gabaasuu, akka- ጥያቄ ለቢሮ ሪፖርት የማድረግ እንዲሁም all receivables, obligations and
sumas, dhuma waggaa waggaatti claims which are outstanding
በየዓመቱ መጨረሻ በመዝገባቸው
galmee isaanii irratti kan mul’atu at the end of every fiscal year in
herrega walitti qabamu, dirqa- የሚታየውን ተሰብሳቢ ሂሳብ፣ ግዴታ እና
the public account for the fiscal
maa fi gaaffii naaf ta’aa herrega የይገባኛል ጥያቄ በተጠናቀቀው የበጀት year just ended in accordance
mootummaa bara baajata xumu-
ዓመት የመንግስት ሂሳብ ውስጥ ሪፖርት with the directive to be issued
rame keessatti gabaasuu qabu.
ማድረግ አለባቸው፤ by the Bureau;
4) Keewwata kana keewwata xiqqaa
3 jalatti kan ibsame akkuma ee-
4) Without prejudice to the pro-
4) በዚህ አንቀጽ ንዑስ አንቀጽ 3 ሥር
gametti ta’ee, manni hojii moo- vision of sub article 3 of this
የተገለጸው እንደተጠበቀ ሆኖ ማንኛውም article, any government office
tummaa kamiyyuu galmee irraa
kan haqame herrega walitti qa- የመንግስት መሥሪያ ቤት ከመዝገብ shall report all receivables, ob-
bamu, dirqamaa fi gaaffii naaf የተሰረዘውን ተሰብሳቢ ሂሳብ፣ ግዴታ እና ligations and claims written off
ta’aa, Biiroof ji’a ji’aan gabaasuu each month to the Bureau and
የይገባኛል ጥያቄ በየወሩ ለቢሮ ሪፖርት
fi bara baajata xumurameetti gal- shall report all receivables, ob-
በማድረግ እና በተጠናቀቀዉ የበጀት ligations and claims written off
mee irraa kan haqame herrega
walitti qabamu, dirqama yookiin ዓመት ከመዝገብ የተሰረዘውን ተሰብሳቢ in the fiscal year just ended ac-
gaaffii naaf ta’aa baruma sanatti ሂሳብ ግዴታ ወይም የይገባኛል ጥያቄ cording to whether these write-
yookiin waggoota darbanitti kan offs pertained to receivables,
በዚያው ዓመት ወይም ባለፉት ዓመታት
raawwatame ta’uu isaa addaan obligations and claims of that
baasuudhaan gabaasuu qaba. የተፈፀመ መሆኑን በመለየት ሪፖርት year or of prior years;
5) Hojimaatni bu’uura herre- ማድረግ አለበት፤ 5) The basic procedures for write-
ga walitti qabamu, dirqamaa fi off of a receivable, obligation,
5) የተሰብሳቢ ሂሣብ፣ ግዴታ እና የይገባኛል
gaaffii naaf ta’aa yookiin raawwii claim or implementation of
galmee irra haquu qajeelfama ጥያቄ ወይም ከመዝገብ የመሰረዝ
writes-off shall be determined
Biiroon baasuun kan murtaa’u አፈጻጸም አሰራር ቢሮው በሚያወጣው by the directive to be issued by
ta’a. መመሪያ የሚወሰን ይሆናል፡፡ the Bureau.
Kutaa Saddeet
Part Eight
Liqii fi Maallaqa Mootummaa ክፍል ስምንት
Investment of Public Debt and
Investi Gochuu የመንግስት ብድር እና ገንዘብ ኢንቨስት Money
43. Tarsiimoo Bulchiinsa Liqii
1) Biiroon hanga maallaqa barbaa- ስለማድረግ 43. Debt Management Strategy
chisuu yeroo barbaachisaa ta’etti 43. የብድር አስተዳደር ስትራተጂ 1) Debt management strategies
kaayyoo waliigalaa liqeeffachuu shall be developed by the Bu-
1) ቢሮው ተፈላጊውን የገንዘብ መጠን
bu’uura kan godhatee fi baasii reau based on the overall objec-
በተገቢው ጊዜ የመበደርን አጣቃላይ ዓላማ tive of borrowing appropriate
hir’isuun, tasgabbii baasii waliin
raawwii walmadaaleen qajeel- መሠረት ያደረገ እና ወጪን መቀነስን amounts at appropriate times
famuun haala dhiibbaa idaa fi ከተረጋጋ ወጪ ጋር ባመዛዘነ አፈፃፀም and in a way that balance min-
dandeetti kaffaltii bu’uura go- imization of cost with cost sta-
ለመምራት እንዲሁም ብድር የዕዳ ጫና
chuun liqiin fudhachuun dan- bility and taking into consider-
da’amu tarsiimoon bulchiinsa ሁኔታን እና የመክፈል አቅምን መሠረት ation the level of debt and the
liqii qophaa’uu qaba. በማድረግ ብድር መውሰድ የሚያስችል ability to re-pay;
የብድር አስተዳደር ስትራቴጂ መዘገጀት

አለበት፤
Dambii Lak. 207/2011 Fuula 25 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @5 Regulation No. 207/2019 page 25
2) Liqiin yeroo fudhatamu dhim- 2) ብድር በሚወሰድበት ጊዜ ከወለድ ውጪ 2) Borrowing shall take into ac-
moota dhalaan ala ta’anii fi baa- የሆኑ ጉዳዮችንና የተለያዩ ከብድር ጋር count non-interest costs and
siiwwan adda addaa liqiidhaan different expenses related to
walqabatan tilmaama keessa gal- የተያያዙ ወጪዎችን ከግምት ውስጥ
borrowing. This includes the
chuu qabu. Kunis, kaffalttii adda ማስገባት አለበት፤ ይህም የተለያዩ various payments like commis-
addaa kan akka komishinii, gal- ክፍያዎችን እንደ ኮሚሽኖችን፣ማዝገባ sions, registration and other
meessuu fi baasiiwwan bulchiin- administrative costs of finance
እና የፋይናንስ ወኪሎችን አስተዳደራዊ
sa bakka bu’oota faayinaansii ni agents;
dabalata. ወጪዎች ይጨምራል፤
3) Borrowing shall be managed in
3) Bulchiinsi liqii rakkoolee di- 3) የብድር አስተዳደር በአጠቃላይ ኢኮኖሚው such manner that prevents any
inagdee waliigalaa irratti bu’aa
ላይ የሚያስከትሉት አሉታዊ የሆነ ውጤት negative impacts on the general
hin barbaachifne hordofsiisan,
economy such as creating in-
imaammata maallaqaa irratti በተለይም በገንዘብ ፖሊሲው ላይ ወይም
yookiin madaala kaffaltii irratti stability in monetary policy or
በክፍያ ሚዛን ላይ መዋዠቅ እንዲፈጠር
raafamni akka uumamu taasi- on balance of payments and the
የሚያደርጉና የመሳሰሉ ሁኔታዎችን መከላከል likes;
sanii fi kan kana fakkaatan haala
ittisuu danda’uun ta’uu qaba. በሚያስችል መንገድ መሆን አለበት፤ 4) Short-term borrowing shall
4) Liqiin yeroo gabaabaa sochii 4) የአጭር ጊዜ ብድር የገበያ ልውውጥ be performed based on reli-
jijjiirraa gabaa keessatti madaala able current information on
ውስጥ ያለውን የሂሳብ ሚዛን እንዲሁም
herregaa jiru akkasumas, tilmaa- the governments balance in
የገቢ እና ወጪ በጀትን ግምትን the banking system, exchange
ma baajata galii fi baasii ilaalchi-
see odeeffannoo yeroo amansi- በሚመለከት አስተማማኝ የሆነ ወቅታዊ market activity and budget esti-
isaa ta’e bu’uura gochuudhaan መረጃን መሠረት በማድረግ መፈፀም mates of fiscal inflows and out-
raawwatamuu qaba. flows.
አለበት፡፡

44. Liqii Mootummaan Fudhatamu 44. Government Loans

1) Hoogganaan Biiroo karoo- 44. በመንግስት የሚወሰድ ብድር 1) The head of the Bureau shall, in
ra fiiskaala waggaa kan ragga’e accordance with the approved
1) የቢሮ ሐላፊው የጸደቀውን ዓመታዊ
bu’uura godhachuudhaan yaada fiscal plan, submit for approval
murtee fedhii faayinaansii Moo- የፊስካል ዕቅድ መሠረት በማድረግ
to the Regional Administrative
tummaa Naannichaa guutu ji’a የክልሉ መንግስትን የፋይናንስ ፍላጎት Council in in every six months
jaha jahaan Mana Maree Bulchi- የሚያሟላ የውሳኔ ሃሳብ በየስድስት ወሩ proposals fulfil the govern-
insaatiif dhiyeessee ni raggaasisa.
ለክልሉ አስተዳደር ምክር ቤት አቅርቦ ment’s financial requirements;
2) Yaadni murtee bifa keewwata
2) The recommendation submit-
kan keewwata xiqqaa 1 jalatti ib- ያስፀድቃል፤
ted as provided under sub ar-
sameen dhiyaatu fedhii maallaqa 2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 መሰረት ticle 1 of this article shall con-
kallattiin liqeeffachuu yookiin
mala sanada wabii baasuu fi gur- የሚቀርበው የውሳኔ ሃሳብ በቀጥታ tain information describing as
guruudhaan kan walitti qabamu ገንዘብ የመበደር ወይም የዋስትና ሰነዶችን the money may be collected
ta’uusaa odeeffannoo ibsu qabaa- through acquiring directly in
በማውጣት እና በመሸጥ ዘዴዎች
chuu qaba. loan or by issuing guarantee or
የሚሰበሰብ መሆኑን የሚገልጽ መረጃዎች through sale of securities.
45. Aangoo To’annoo Biirichaa መያዝ አለበት፡፡
Biirichi dhaabbiileen misoomaa 45. Regulatory Power of the Bureau
fi faayinaansii mootummaa haa- The Bureau shall have the pow-
45. የቢሮው የመቆጣጠር ሥልጣን
la liqii itti fudhatanii fi raawwii er to regulate the manner in
liqichaa ni to’ata. ቢሮው የመንግስት የልማት ድርጅቶች which public enterprises and fi-
እና የፋይናንስ ተቋማት ብድር nancial agencies obtain foreign
የሚወስዱበትን ሁኔታ እና የብድሩን loans and the execution of such
loans.
አፈፃፀም ይቆጣጠራል፡፡
Dambii Lak. 207/2011 Fuula 26 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @6 Regulation No. 207/2019 page 26
46. Wabummaa 46. ዋስትና 46. Guarantee
1) Biirichi raawwannaa dirqa- 1) ቢሮው ለግዴታዎች አፈፃፀም ዋስትና 1) The Bureau may issue guar-
maatiif wabummaa kennuu ni antee for the performance of
ሲሰጥ ይችላል፤ ዋስትናውን ከመስጠቱ
danda’a. Wabummaa osoo hin obligations. Before issuance of
kenniin dura haalawwan armaan በፊት የሚከተሉትን ሁኔታዎች ማጣራት
guarantee, it shall check the fol-
gadii qulqulleessuu qaba: አለበት፡ lowing conditions:
(a) Sababa wabummaan barbaachi- (ሀ) ዋስትናው ያስፈለገበትን ምክንያት እና (a) The reason for the importance
see fi bu’aa wabummaa irraa ar- of the guarantee and its bene-
ከዋስትናው የሚገኘውን ጥቅም፤
gamu, fits;
(b) Bu’uura wabummaatiin haalli (ለ) በዋስትናው መሠረት ግዴታን የመወጣት
(b) The possibility to perform obli-
dirqama ittiin bahu kan uumamu ሁኔታ የሚፈጥር ስለመሆኑ የሚኖረውን
gation and the consequences of
ta’uu isaatii fi tilmaamuun bu’aa እና የሚያስከትለውን ውጤት መገመት፡፡
such guarantee;
inni hordofsiisu. 2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 መሠረት 2) The Bureau may issue a guar-
2) Bu’uura keewwata kana keewwa-
ta 1 tiin Biirichi dirqama raaw- ቢሮው ለግዴታዎች አፈፃፀም ዋስትና antee for the performance of
wachiisuuf wabummaa kennuu ሊሰጥ የሚችለው፣ዋስትና የተጠየቀበት an obligation to repay pursu-
kan danda’u liqiin wabummaa ብድር የክልሉ አስተዳደር ምክር ቤት
ant to sub article 1 of this arti-
itti gaafatame Manni Maree cle provided that the proceeds
በሚያጸድቀው የልማት ዕቅድ ቅድሚያ
Bulchiinsaa karoora misoomaa of the loan in respect of which
ለተሰጣቸው ፕሮጀክቶች ማስፈጸሚያ guarantee is sought are used
raggaasisu keessatti piroojektii
dursii kennameef raawwachuuf ውል ሲሆን ነው፤ to finance the implementation
yoo ta’eedha. 3) ቢሮ በሚሰጠው ዋስትና ተጠቃሚ of projects to which priority is
3) Qaamni wabummaa Biiroon የሆነ አካል ዋስትናውን ለመሰጠት ቢሮ given in the development plan
kennutti fayyaadamaa ta’e of the government approved by
ያወጣውን ማንኛውም ወጪ የመተካት
wabummaa kennuudhaaf Biiri- the Administrative Council;
chi baasii baase kamiyyuu bakka ግዴታ አለበት፡፡
3) The party benefiting from the
buusuuf dirqama qaba. guarantee given by the Bureau
47. ኢንቨስትመንት shall have the obligation to re-
47. Investimentii በተጠቃለለው ፈንድ ውስጥ የሚገኝ እና imburse any expense incurred
Fandii walitti kuufame kees- by the Bureau to satisfy the
በአጭር ጊዜ ውስጥ ለክፍያ የማይፈለግ
satti kan argamuu fi yeroo gab- guarantee.
aabaa keessatti maallaqni kaf- ገንዘብ በዋስትና ሰነዶች ላይ ኢንቨስት
faltiidhaaf hin barbaadamne ሊያደረግ የሚችለው ገንዘቡ በእርግጥ 47. Investment
sanada wabummaa irratti investi ለክፍያ የማይፈለግ ትርፍ ገንዘብ መሆኑን Money in the consolidated
taasifamuu kan danda’u, maal-
እና የተሻለ ጥቅም ለሚያስገኝ ለሌላ fund that is not immediately re-
laqicha kaffaltiidhaaf kan hin
የመንግስት ዕዳን የማስተዳደር ተግባር quired for payments shall only
barbaadamne maallaqa haftee
be invested in securities when
ta’usaa fi bu’aa fooyya’aa kan ar- እንዲውል ማድረግ የማይቻል መሆኑን
gamsiisu hojii bulchiinsa idaa the Bureau is satisfied that it is
ቢሮው ሲያረጋግጥ ብቻ ነው፡፡
mootummaa kan biraatiif oolu genuinely surplus and cannot
kan hin danda’amne ta’usaa be required to put it to better
Biiroon yoo mirkaneesse qofa. 48 ሲንኪንግ ፈንድ use in some other area of public
1) የሲንኪንግ ፈንድ በረዥም ጊዜ እንዲከፈል debt management.
48. Fandii Sinkiingii የተወሰደን ብድር ለመክፈል፣ለቋሚ
1) Fandiin siinkiingii liqii yeroo 48. Sinking Fund
(የካፒታል) ንብረቶች መተኪያ ወይም
dheeraa kaffalamuuf fudhatame, 1) Sinking funds may be estab-
የክልል መስተዳድር ምክር ቤቱ lished for re payment of long
qabeenya kaappitaalaa bakka
buusuudhaaf yookiin dhimmoo- ለሚወሰንባቸው ሌሎች ጉዳዮች የሚውል term loans, for replacement
ta biroo Manni Maree Bulchiin- የጥረት ፈንድ ሊቋቋም ይችላል፤ of fixed assets or for any other
saa murteessuuf irratti dhaabba- purpose that the administrative
chuu ni danda’a. council may determine;
Dambii Lak. 207/2011 Fuula 27 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @7 Regulation No. 207/2019 page 27
2) Fandiin Siinkiingii dhaabba- 2) የሲንኪንግ ፈንድ ሊቋቋም የሚችለው 2) Sinking fund shall only be es-
chuu kan daanda’u Manni Maree የክልሉ አስተዳደር ምክር ቤት ኢኮኖሚያዊ tablished where its economic
Bulchiinsaa bu’aa dinagdummaa feasibility is considered by the
ጠቀሜታ ያለው መሆኑን ሲያምንበት
qabaachuu isaa yoo itti amane administrative council;
qofaadha. ብቻ ነው፤
3) The sinking fund establishment
3) Hojiin fandii sinkiingii dhaabuu 3) የሲንኪንግ ፈንድ የማቋቋም ተግባር activity shall be supported by
yoo xiqqaate akka sochii dalda-
ቢያንስ እንደ ንግድ እንቅስቃሴ ሊያዋጣ analysis indicating the profit
laatti bu’aa buusuu danda’uu isaa
karooricha fiisikaalaa fi sagan- መቻሉን ከፋይናንስ ዕቅድና ከክልሉ that the fund results by con-
taa investimentii Mootummaa necting it with fiscal plan and
መንግስት የልማት እቅድ ጋር በማያያዝ
Naannichaa waliin walqabsii- investment program of the re-
የፈንዱ መቋቋም የሚያስገኘውን ጥቅም
suudhaan bu’aa fandichi argam- gional state ; such commercial
siisuun xiinxala mul’isuun deeg- በሚያሳይ ትንታኔ መደገፍ አለበት፤ analysis shall indicate the exist-
garamuu qaba. Xiinxalli daldalaa ይህ የንግድ ትንታኔም የነበሩትን ing investment options and the
kunis filannoowwan investimen- የኢንቨስትመንት አማራጮች እና reason for the better acceptabil-
tii turanii fi sababa filannoon ity of such option than others;
fudhatama argate filannoow- የተወሰደው አማራጭ ከሁሉም የተሻለ
4) Management of a sinking fund
wan biroo caaluu danda’eef kan ሊሆን የቻለበትን ምክንያት የሚያሳይ
shall be supported by a system
mul’isu ta’uu qaba. መሆን አለበት፤ of records and periodic reports
4) Bulchiinsi fandii sinkiingii sir-
na herrega galmeessuu mataa 4) የሲንኪንግ ፈንድ አስተዳደር ራሱን to the Regional Administra-
isaa danda’ee fi gabaasa sochii በቻለ የሂሳብ አመዘጋገብ ሥርዓት tive Council on the progress of
fandichaa, gabaasa kanaan dura the sinking fund, any changes
እና የሲንኪንጅ ፈንዱን እንቅስቃሴ
dhiyaateen booda jijjiirama taas- made since the previous report
ከዚህ ቀደም ከቀረበው ሪፖርት በኋላ
ifame akkasumas, gabaasa yeroo and projections of its expected
karoorfameef keessatti gatii ni የተደረገውን ለውጥ እና በታቀደለት ጊዜ value by its planned date of ma-
qabaata jedhamee tilmaamamu ውስጥ ይኖረዋል ተብሎ የሚገመተውን turity;
kan mul'isu ta’uu qaba. 5) The sinking fund provided un-
ዋጋ የሚያሳይ መሆን አለበት፤
5) Fandiin Sinkiingii keewwata der sub article 4 of this article
kana keewwata xiqqaa 4 jalatti 5) በዚህ አንቀጽ ንዑስ አንቀጽ 4 ሥር
shall be submitted and ap-
ibsame yeroo murtaa’e keessatti የተገለጸው የሲንኪንጅ ፈንድ በተወሰነ
proved by the Administrative
Mana Maree Bulchiinsaatti dhi- ጊዜ ውስጥ ለአስተዳደር ምክር ቤት Council within limited period.
yaatee deeggaramuu qaba.
ቀርቦ ድጋፍ ማግኘት አለበት፡፡

49. Idaa Dabarsuu 49. Transfer of Debts

1) Manni Maree Bulchiinsaa yoo 1) No transfer of domestic debts
49. ዕዳን ስለማስተላለፍ
mirkaneesse malee idaa liqii qa- of third party or the right to
1) የመስተዳድር ምክር ቤት ካላጸደቀው
ama sadaffaa kan biyya keessaa collect the domestic debt of
yookiin mirga idaa walitti qabuu በስተቀር የአገር ውስጥ የብድር ዕዳ third parties to the regional
qaama sadaffaa biyya keessaa ለሦስተኛ ወገን ማስተላለፍ አይችልም governments shall be possible
mootummaa naannootti dabar- without the approval of the Re-
ወይም የአገር ውስጥ የሦስተኛ ወገን ዕዳ
suun hin danda’amu. gional Administrative Council;
2) Manni Maree Bulchiinsaa hojii የመሰብሰብ መብት ለክልሉ መንግስት
2) The Administrative Council
idaa dabarsuu osoo hin raawwa- ማስተላለፍ አይቻልም፤
shall receive authenticated legal
tiin dura sanadni seera qabeessi
qaama dhimmi ilaaluun mirka-
2) የመስተዳድር ምክር ቤት የዕዳ documents from the concerned
naa’e isa gahuu qaba. ማስተላለፉን ተግባር ከመፈጸሙ በፊት body before performing trans-
ጉዳዩ በሚመለከተው አካል የተረጋገጠ fer of debts.
ሕጋዊ ሰነድ ሊደርሰው ይገባል፡፡
Dambii Lak. 207/2011 Fuula 28 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @8 Regulation No. 207/2019 page 28
50. Galmeewwanii fi Herregoota 50. መዛግብት እና ሂሳቦች 50. Books and Financial Accounts
Hoogganaan Biiroo akkaataa Head of the Bureau shall cause
የቢሮ ሐላፊው በፋይናንስ አስተዳደር
Labsii Bulchiinsa Faayinaansii the financial accounts and
lak. 156/2002 keewwata 50 tiin አዋጅ አንቀጽ 156/2002 አንቀጽ 50
books management system re-
bulchiinsa idaa Mootummaa መሠረት የመንግስት ዕዳ አስተዳደርን garding the public debt man-
Naannichaa ilaalchisee sirni qa- የሚመለከት የሂሳብ እና መዝገብ አያያዝ agement to be established in
biinsa herregaa fi galmee akka accordance with Article 50 of
hundeeffamu ni taasisa. Sirni ku- ሥርዓት እንዲመሰረት ያደርጋል፡፡
Financial Administration Proc-
nis dhimmoota armaan gaditti ይህም ሥርዓት የሚከተሉትን ጉዳዮች
lamation No. 156/2010. This
ibsaman ni dabalata: የሚጨምር ይሆናል፡ system shall include the fol-
1) Maallaqa liqiidhaan akka fudha-
1) በብድር እንዲወሰድ በመስተዳድር ምክር lowing issues:
tamu Mana Maree Bulchiinsaati-
1) Any money authorized by the
in hayyamame kamiyyuu; ቤቱ የተፈቀደ ማንኛውም ገንዘብ፤
regional administrative coun-
2) Ibsa maallaqa liqiidhaan fudhat- 2) በብድር የተወሰደ ማናቸውም ገንዘብ
ame kamiyyuu agarsiisu; cil to be taken in loan;
3) Maallaqa liqiidhaan fudhat-
የሚያሳይ መግለጫ፤ 2) Any description which shows
ame keessaa idaa ijoo kaffalame 3) በብድር ከተወሰደ ገንዘብ ውስጥ the money taken in loan;
yookiin dhala yookiin kaffaltiiw- የተከፈለው ዋና ዕዳ ወይም ወለድ ወይም
3) The principal debt paid or in-
wan biro; terest or other charge paid in
ሌሎች ክፍያዎች፤
4) Ibsa maallaqa investimentiif oole respect of all the money re-
kamiyyuu; 4) ለኢንቨስትመንት የዋለ ማንኛውም ገንዘብ ceived in loan;
5) Galii investimentii kana irraa መግለጫ፤ 4) Any description of money in-
argame akkasumas, maallaqa in- 5) ከዚሁ ኢንቨስትመንት የተገኘ ገቢ
vested;
vestimentoota kana qabachuud- 5) The income earned from such
እንዲሁም እነዚህን ኢንቨስተመንቶች
haaf, bulchuudhaaf, gadidhiisi- investment as well as money
suudhaaf kaffalame; ለመያዝ፣ ለማስተዳደር እና ለማስለቀቅ paid for the acquisition, ad-
6) Ibsa sanadota wabii hayyama- የተከፈለ ገንዘብ፤ ministration and redemption
man agarsiisu; of these investments
6) የተፈቀዱ የዋስትና ሰነዶችን የሚያሳይ
7) Fandii walitti kuufame irraa 6) A description showing autho-
dirqama wabummaan galameef መግለጫ፤
rized guarantees;
kaffaltii raawwatame, sababa 7) ከተጠቃለለው ፈንድ ለዋስትና ግዴታ 7) All payment out of the consol-
kaffalticha raawwachuuf barbaa- idated fund against such guar-
ምዝገባ የተፈፀመ ክፍያ፣ ክፍያዉን
chise dabalatee; fi antees including the reasons
8) Ibsa dhaabbata misooma moo- መፈጸም ያስፈለገበትን ምክንያት
necessary for such payment;
tummaa fi liqeeffatoota biroo ጨምሮ፤
8) A description indicating the
liqiin kennameef agarsiisuu. 8) ለመንግስት ልማት ድርጅቶች እና public enterprises and other
ሌሎች ብድር የተሰጣቸው ተበዳሪዎችን borrowers granted with loans.
Kutaa Sagal
Walqunnamtiiwwan Faayinaansii የሚያሣይ መግለጫ፡፡
Naannoo, Federaalaa, Aanaalee Part Nine
fi Magaalootaa Financial Relations of the Regional,
51. Sirna Gabaasni Faayinaansii Itti ክፍል ዘጠኝ Federal, Districts and City Ad-
Dhiyaatu የክልል፣ የፌደራል፣ የወረዳዎች እና የከተሞች ministrations
1) Sirni dhiyeessa gabaasa faay- የፋይናንስ ግንኙነቶች
51. Financial Reporting Systems
inaansii Aanaalee fi Bulchiinsa 1) The financial reporting system
51. የፋይናንስ ሪፖርት አቀራረብ ሥርዓት
Magaalotaa kan naannootiin kan of the districts and city admin-
walsimu ta’uu qaba. 1) የወረዳዎች እና የከተማ መስተዳድሮች istrations shall correspond
የፋይናንስ ሪፖርት አቀራረብ ሥርዓት with that of the regional state;
ከክልል ጋር የተጣጣመ መሆን አለበት፤
Dambii Lak. 207/2011 Fuula 29 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ @9 Regulation No. 207/2019 page 29
2) Gabaasni faayinaansii Biirooleen 2) የክልል መስሪያ ቤቶች፣ ወረዳዎች እና 2) The financial reporting of the re-
Naannoo, Aanaalee fi Bulchi- የከተማ መስተዳድሮች በየደረጃው ላለው
gional, District and city offices that
insa Magaalotaan Mana Maree submit to the Council at various
Bulchiinsaa sadarkaa sadarkaan የመስተዳድር ምክር ቤት የሚቀርበው
level shall fulfill the requirements
jiruuf dhiyaatu sirna dhiyees- የፋይናንስ ሪፖርት የሪፖርት አቀራረብ of the system of the reporting;
sa gabaasaa guutee dhiyaachuu ሥርዓትን አሟልቶ መቅረብ አለበት፤ 3) The Bureau shall provide the nec-
qaba. essary support to strengthen fi-
3) የወረዳዎችን፣ የከተማ አስተዳደሮችንና
3) Walitti dhufeenya Aanaalee, nancial relation of Region, dis-
Bulchiinsa Magaalotaa fi Naan- የክልል የፋይናንስ ግንኙነቶችን trict and cities to enable them have
noo cimsuuf sirna dhiyeessa gab- ለማጠናከር የሚያስችል የፋይናንስ submission of reporting system;
aasaa qabaachuu akka danda’aniif 4) The Districts and cities shall sub-
ሪፖርት አቀራረብ ስርዓት እንዲኖራቸው
Biirichi deeggarsa ni kenna. mit monthly, quarterly, six months
4) Aanaalee fi Bulchiinsi Magaalotaa ቢሮው ተገቢዉን ድጋፍ ይሰጣል፤
and annual financial report to
uulaagaalee fi unkaalee Biirichi 4) ወረዳዎችና የከተማ አስተዳደሮች ቢሮው the Bureau in accordance with the
baasu hordofuun gabaasa faay- criteria and formats developed by
የሚያወጣውን መስፈርቶችና ፎርሞች
inaansii ji’aa, kurmaanaa, ji’a jahaa the Bureau;
fi waggaa Biirichaaf ni dhiyeessu. በመከተል ወራዊ፣የሩብ ዓመት፣ የግማሽ
5) The report of the public account
5) Gabaasni herrega mootummaa አመት እና አመታዊ የፋይናንስ ሪፖርት of the financial transaction of the
sochiiwwan faayinaansii moo- ለቢሮው ያቀርባሉ፤ regional, district and city admin-
tummaa Naannoo, Aanaalee fi istrations revenues and expen-
5) የመንግስት የፋይናንስ ሪፖርት የክልሉን፣
Bulchiisa Magaalootaa galiiw- diture shall identify and indicate
wanii fi baasiiwwan maddasaanii የወረዳዎችና ከተማ አስተዳደሮች
their source with their account
lakkoofsa herregaatiin adda baa- የፋናንስ እንቅስቃሴዎች ገቢዎችና number, existing cash money,
suun maallaqa callaa qabuu fi amount of unpaid debts as well as
ወጪዎች ምንጫቸውን በሂሳብ መለያ
hanga idaa hin kaffalamiin akka- the work performance;
sumas, raawwii hojii kan argisii- ቁጥሮች በመለየት ያላቸውን ጥሬ
6) The head of the Bureau in accor-
su ta’uu qaba. ገንዘብ፣ ያልተከፈለ ዕዳ መጠንና የሥራ dance with sub article 4 of this ar-
6) Hoogganaan Biiroo akkaataa ticle, shall \prepare consolidated
አፈፃፀማቸውን የሚያሳይ መሆን አለበት፤
keewwata kana keewwata xiqqaa quarterly, semi-annual and annual
4 tti gabaasa Biirooleen Naan- 6) የቢሮ ሐላፊው በዚህ አንቀጽ ንዑስ አንቀጽ
financial reports of the govern-
noo, Aanaalee fi Bulchiinsa 4 መሠረት የክልሉ ቢሮዎች፣ወረዳዎችና
ment based on financial reports of
Magaalotaa dhiyeessan irratti የከተማ አስተዳደሮች ያቀረቡት ሪፖርት regional Bureaus, districts and city
hundaa’uun gabaasa faayinaansii
ላይ በመመስረት የክልሉን የተጠቃለለ administration and submit to the
naannoo waliigalaa kurmaanaan,
regional administrative council;
walakkaa waggaa fi kan wag- የሩብ አመት፣ የግማሽ አመትና
7) The Bureau shall maintain com-
gaa qopheessuun Mana Maree ዓመታዊ የፋይናንስ ሪፖርት በማዘጋጀት plete financial record on the fi-
Bulchiinsaaf dhiyeessuu qaba.
ለአስተዳደር ምክር ቤት ማቅረብ አለበት፤ nancial transactions between the
7) Biiroon Mootummaa Naannoo fi
regional state and Federal Gov-
Federaalaa gidduutti sochiiwwan 7) ቢሮው በክልሉ መንግስትና በፌዴራል
ernment.
faayinaansii kan argisiisu galmee መካከል ያሉትን የፋይናንስ እንቅስቃሴዎች
guutuu ni qabaata.
የሚያሳይ የተሟላ መዝገብ ይኖረዋል፡፡ 52. Regional Source of Finance and
Loan to be Granted to District and
52. Madda Faayinaansii Naannoo
Liqii Aanaalee fi Bulchiinsa City Administration
52. ለወረዳዎችና ለከተማ አስተዳደሮች
Magaalaaf Kennamu 1) The source of finance of the re-
የሚሰጥ ብድር የክልል የፋይናንስ ምንጭ gional government shall be based
1) Maddi faayinaansii mootummaa
naannoo deeggarsa mootummaa 1) የክልል መንግስት የፋይናንስ ምንጭ on budgetary subsidy of the fed-
federalaalaa fi galii naannichaa ከፌደራል መንግስት በሚሰጥ ድጋፍ እና
eral government and the region’s
irratti kan hundaa’u ta’a. own revenue.
ከክልሉ በሚገኝ ገቢ ላይ የሚመሰረት

ይሆናል፤
Dambii Lak. 207/2011 Fuula 30 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ # Regulation No. 207/2019 page 30
2) Biiroon Aanaalee fi Bulchiinsa 2) ወረዳዎችና የከተማ አስተዳደሮች የገንዘብ 2) Where district and city admin-
Magaalotaa hanqinni maallaqaa እጥረት በሚያጋጥማቸው ጊዜ ቢሮው istration faced financial short-
yeroo muudatutti deeggarsa baa- fall, the bureau may give them
ከሚቀጥለው ዓመት በጀት ድጋፍ ላይ
jataa waggaa itti aanuu irraa kan loan in the form of advance to
hir’atu maallaqa liqeessuufii ni ተቀናሽ የሚሆን ገንዘብ ሊያበድራቸው be charged to their budgetary
danda’a. ይችላል፡፡ subsidy of the following year.
53. Walta’iinsa Taaksii 53. Tax Harmonization
1) Sadarkaa mootummaa Fedaraa- 53. የታክስ መጣጣም
1) Deliberation shall be made be-
laa, Naannoo, Aanaalee fi Bulchi- 1) በፌዴራል፣በክልል መንግስት፣በወረዳዎችና tween the Regional and Federal
insa Magaalotaatti taaksiiwwan
ከተማ መስተዳድሮች ደረጃ አዳዲስ governments while levying new
haarofni yeroo buufaman yooki-
ታክሶች በሚጣሉበት ወይም ነባር taxes or changing the existing
in taaksiiwwan kanaan dura
turan yeroo jijjiiraman bu’uurri taxes at the federal, regional,
ታክሶች በሚለወጡበት ጊዜ የታክስ
taaksii kan walfakkaatuu fi kan district and city administration
መሠረቱ ተመሳሳይ እና የተጣጣመ levels so as to ensure that the
walsime ta’uu isaa mirkaneessuuf
mootummaa Naannoo fi Feder- መሆኑን ለማረጋገጥ በፌዴራልና በክልል tax bases are uniform and har-
aalaa gidduutti mariin taasifam- መንግስታት መካከል ምክክር መደረግ monized;
uu qaba. 2) The bureau shall provide, as re-
አለበት፤
2) Biiroon bu’uurri taaksii Aanaalee quired, the research and pro-
2) ቢሮው ወረዳዎችና የከተማ መስተዳድሮች vide administrative support to
fi Magaalotaa buusan bu’uura
taaksii mootummaan naannoo የሚጥሉት የታክስ መሠረት የክልሉ districts and cities to facilitate
buusu waliin kan walfakkatuu fi መንግስት ከሚጥለው ጋር ተመሳሳይ እና the harmonization of their tax
walsime akka ta’u qo’annoo gag- bases with those of the regional
የተጣጣመ እንዲሆን ለማድረግ ጥናት
geessuudhaan deeggarsa bulchi- government.
insaa ni kenna. በማካሄድ አስተዳደራዊ ድጋፍ ይሰጣል፡፡

54. Subsidy and Foreign Currency

54. Fedhii Sharafa Alaa fi Deeggarsa 54. የውጭ ምንዛሬ ፍላጎት እና የበጀት ድጋፍ 1) The Bureau shall notify the
Baajataa budget subsidy ceilings in time
1) Biirooleen Naannoo, Aanaalee 1) የክልል ቢሮዎች፣ወረዳወች እና ከተማ
to the regional Bureaus, dis-
fi Bulchiinsa Magaalotaa baaja- አሰተደዳር በጀታቸውን በጊዜ ለማዘጋጀት tricts and city administrations
ta isaanii yeroon qopheeffachuu እንዲችሉ ቢሮው የሚሰጣቸውን የድጋፍ to enable them prepare their
akka danda’aniif Biiroon baaxii
በጀት ጣሪያ በወቅቱ ያሳውቃል፤ budget in time;
baajataa deeggarsaan kennamuuf
2) The regional government offic-
yeroodhaan ni beeksisa. 2) የክልሉ መንግስት መሥሪያ
es, districts and city adminis-
2) Manneen hojii Mootummaa ቤቶች፣ወረዳወች እና የከተማ አስተዳደሮች trations shall submit their for-
Naannichaa, Aanaalee fi Bulchi-
insa Magaalotaa fedhii sharafa
የዉጪ ምንዛሬ ፍላጎታቸውን ለቢሮ eign currency requirements to
alaa qaban Biiroof ni beeksisu. ያሳዉቃሉ፡፡ the Bureau.

55. Orneelotaa fi Daangaa Yeroo 55. Formats and Deadlines

55. ኦርኔሎችና የጊዜ ገደብ The Bureau shall issue a di-
Manneen hojii mootummaa
Naannoo, Aanaalee fi Bulchiinsa የክልል መስሪያ ቤቶች፣ወረዳዎች እና rective which determines the
Magaalootaa tilmaama galiiw- የከተማ መስተዳድሮች የገቢ ግምታቸውን deadlines and implementation
wanii, unkaalee liqii fi fedhiiw- procedures whereby the re-
፤ የብድር እና የዉጪ ምንዛሬ
wan sharafa alaa ittiin dhiyaatu gional government offices, dis-
ፍላጎታቸውን የሚያቀርብበት ቅጾች trict and city administrations
yeroo daangaa fi tarreeffama
raawwii kan murteessu Biiroon የጊዜ ገደብ እና ዝርዝር አፈፃፀማቸውን submit their list of revenue
qajeelfama ni qopheessa. የሚወስን መመሪያ ቢሮ ያዘጋጃል፡፡ forecasts, loan formats and for-
eign currency requirements.
Dambii Lak. 207/2011 Fuula 31 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #1 Regulation No. 207/2019 page 31
56. Gabaasa Herrega Mootummaa 56. የመንግስት ሂሳብ ሪፖርት 56. Public Accounts
1) Gabaasni herrega manneen hojii 1) የመንግስት ሂሳብ ሪፖርት በክልል 1) The public accounts of region-
mootummaa Naannoo, Aanaalee መስሪያ ቤቶች፣ ወረዳዎች እና ከተማ
al government offices, districts
fi Bulchiinsa Magaalootaa sochii- and city administration shall
መስተዳድሮች መካከል የተደረጉትን
wwan faayinaansii fi haalawwan contain details of the financial
faayinaansii qaamoolee kana የፋይናንስ እንቅስቃሴዎች እና የፋይናንስ transactions among them and
gidduutti argisiisu gabaasa bara ሁኔታዎች የሚያሳይ የበጀት ዓመቱን fiscal year report on consoli-
baajata dhumaa bifa waliigalaa fi የመጨረሻ ሪፖርት በተጠቃለለና በተነፃፀረ
dated and comparative basis;
walmadaaleen kan qabate ta’uu 2) Bureau shall enter in to a per-
መልኩ የሚይዝ መሆን አለበት፤
qaba. formance agreement with the
2) Biiroon gabaasa herregaa sochiiw-
2) ቢሮው የወረዳ እና ከተማ መስተዳድሮች districts and city administra-
የፋይናንስ እንቅስቃሴዎች ሪፖርት tions, requiring them to be
wan faayinaansii akka dhiyeessan
submit their financial transac-
kan taasisu waliigaltee raawwii እንዲያቀርቡ የሚያደርግ የአፈፃፀም
tion of the account report.
Aanaalee fi Bulchiinsa Magaalotaa ስምምነት ከወረዳና ከከተማ መስተዳድሮች
waliin ni mallatteessa. ጋር ይፈራረማል፡፡ 57. Financial Audit
The Auditor General Office, as
57. Qorannoo Herregaa part of its regular audit pro-
57. የሂሣብ ምርመራ
Manni Hojii Odiitara Mummi- gram shall inspect the financial
chaa Oromiyaa idileedhaan so- የኦሮሚያ ዋና ኦዲተር መሥሪያ ቤት
transactions of the regional,
chii faayinaansii manneen hojii የክልል መስሪያ ቤቶችን፣ የወረዳና districts and city administra-
mootummaa Naannoo, Aanaalee የከተማ መስተዳድሮች የፋይናንስ tion offices; Make audits.
fi Bulchiinsa Magaalootaa ni qo-
እንቅስቃሴ በመደበኛነት ይመረምራል፣
rata; odiitii ni taasisa. Part Ten
ኦዲት ያደርጋል፡፡
Public Accounts
Kutaa Kudhan 58. Submission of Public Accounts
Herrega Mootummaa ክፍል አሥር Pursuant to Article 62 of the
58. Dhiyeessii Herrega Mootummaa የመንግስት ሂሳብ
Financial Administration Proc-
Bu’uura Labsii Bulchiinsa Faay- lamation No 156/2010, the
58. የመንግስት ሂሳብ አቀራረብ
inaansii Lak. 156/2002 keewwata government offices which are
62 tiin kallattiidhaan Mana Maree በፋይናንስ አስተዳደር አዋጅ 156/2002 not directly accountable to the
Bulchiinsaatiif itti wamamoo kan አንቀጽ 62 መሠረት ለኦሮሚያ ምክር Administrative Council shall
hin taane manneen hojii moo- submit their work performance
ቤት በቀጥታ ተጠሪ ያልሆኑ የመንግስት
tummaa raawwii hojii fi qorannoo and their investigation by com-
gabaasa herrega isaanii walitti qin- መሥሪያ ቤቶች የሥራ አፈፃፀምና የሂሳብ
piling with their financial re-
deessuun Caffeedhaaf kan dhiy- ምርመራ ሪፖርት በማቀናጀት ለጫፌ port to the Caffee through the
eessan karaa mana hojii mootum- የሚያቀርቡት ተጠሪ በሆኑላቸው መስሪያ government office to which
maa itti waamamaniin ta’a. they are accountable.
ቤቶች በኩል ይሆናል፡፡

59. Herrega Mootummaa Cufuu 59. Closure of Public Accounts

Manneen hojii mootummaa bar- 59 የመንግስት ሂሳብ ስለመዝጋት The government offices shall
ri baajataa xumuramee ji’a sadii የመንግስት መሥሪያ ቤቶች የበጀት close and submit their account
keessatti herrega isaanii cufanii አመቱ በተጠናቀቀ በሦስት ወር ውስጥ
to be audited by Oromia Audi-
Mana Hojii Odiitara Muummi- tor General Office within three
ሂሳባቸውን በመዝጋት በኦሮሚያ ዋና
chaa Oromiyaatiin akka qorata- months from the end of the fis-
mu dhiyeessuu qabu. ኦዲተር መስሪያ ቤት እንዲመረመር cal year.
ማቅረብ አለባቸው፡፡
Dambii Lak. 207/2011 Fuula 32 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #2 Regulation No. 207/2019 page 32
Kutaa Kudha Tokko ክፍል አሥራ አንድ Part Eleven
Odiitii Keessaa የውስጥ ኦዲት
Internal Audit
Itii Waamamaa fi Ittigaafatamummaa Accountability and Responsibility
ተጠሪነትና ሐላፊነት
60. Itti Waamama 60. Accountability
1) Itti waamamni bulchiinsaa ku- 60. ተጠረነት 1) The internal audit department
taa hojii odiitii keessaa man- 1) በየክልል ደረጃ የመንግሰት መስሪያ administration of government of-
neen hojii mootummaa sadarkaa fices of the regional level and the
ቤቶችና የዞኖች፣የዋና ከተሞችና የከፍተኛ
Naannoo fi tajaajila waliinii Go- zonal general service provision
dinaalee, Bulchiinsa Magaalotaa ከተሞች የወል አገልግሎት የውስጥ ኦዲት departments, the capital and prin-
Muummee fi Olaanaa Biirichaaf የአስተዳደር ክፍል ተጠሪነት ለቢሮው cipal city administrations shall be
ta’a. accountable to the Bureau;
ይሆናቸዋል፤
2) Itti waamamni bulchiinsaa kutaa 2) Internal audit department admin-
hojii odiitii keessa tajaajila wali- 2) ከከፍተኛ ደረጃ በታች ያሉ የከተማ
istration of common service under
inii Bulchiinsa Magaalaa Olaa- መስተዳድሮች እና የወረዳ የወል higher city administrations and
naan gadi jiranii fi tajaajila wali- አገልግሎት ክፍል የውስጥ ኦዲት the district common services shall
inii Aanaa Waajjira Maallaqaa be accountable to the Finance and
fi Walta’iinsa Diinagdee Godi- አስተዳደር ክፍል ተጠሪነት ለገንዛብና
Economic Cooperation offices of
naatiif ta’a. ኢኮኖሚ ትብብር ጽህፈት ቤት ይሆናል፡፡ the zone.

61. Itti gaafatamummaa Biiroo 61. Responsibility of the Bureau

61. የቢሮው ኃላፊነት
1) Manneen hojii mootummaa baa- 1) Government offices shall ensure the
jata ramadamu, hanga qabeenya 1) የመንግስት መሥሪያ ቤቶች
existence of organization and as-
bulchanii fi bal’ina hojii raaw- የሚመደብላቸውን በጀት፣ signment of internal audit; prepare
watan ilaalcha keessa galchuun, work positions and job descriptions
የሚያስተዳዲሩትን የንብረት መጠን
gurmaa’insaa fi ramaddii odiitii based on the budget to be allocated,
keessaa akka jiraatu ni taasisa; እና የሚያከናውኑትን የሥራ ስፋት
amount of resource they govern and
gitoota hojiitiif gahee hojii ni ከግምት ውሰጥ በማስገባት የውስጥ size of work they perform;
qopheessa; 2) Assign; dismiss where necessary
ኦዲት አደረጃጀትና ምደባ እንድኖራቸው
2) Manneen hojii mootummaa the head and professional staff of
keessatti ittigaafatamaa odiitii fi ያደርጋል፤ ለየስራ መደቦችም የስራ ድርሻ
internal audits in the government
ogeeyyii odiitii keessaa ni rama- ያዘጋጃል፤
offices;
da; ni gaggeessa; 2) በየመንግስት መሥሪያ ቤቶች ውስጥ 3) Organize and follow up commu-
3) Gandoota keessaatti odiitii ha-
የውስጥ ኦዲት ኃላፊና የኦዲት nity audit in the kebeles;
waasaa ni gurmeessa; ni hordofa;
4) Ensure that the professionals as-
4) Ramaddiin ogeeyyii odiitii kees- ባለሙያዎችን ይመድባል፤ ያሰናብታል፤
signment performed before the
saa manneen hojii mootummaa 3) በቀበሌዎች ውስጥ የማህበረሰብ ኦዲት assignment of professional staff of
osoo hin raawwatamiin dura
ያደራጃል፣ይከታተላል፤ internal audits of government of-
ramadaman gahumsa ogummaa
fices to have the necessary profes-
barbaachiisu qabaachuuu isaanii 4) የመንግስት መሥሪያ ቤቶች ባለሙያዎች
sional efficiency;
ni mirkaneessa; ከመመደባቸው በፊት የተመደቡት
5) Evaluate the professional staff of
5) Ogeeyyiin odiitii keessaa man-
አስፈላጊው የሙያ ብቃት መኖራቸውን internal audits assigned in gov-
neen hojii mootummaa kees-
ያረጋግጣል፤ ernment offices have the neces-
saatii ramadamaanii jiran
sary competency based on their
sadarkaa barumsaa, muuxannoo 5) በየመንግስት መሥሪያ ቤቶች ውስጥ
educational status, their direct
hojii kallattii fi hojicha ilaalchisee የተመደቡ የኦዲት ባለሙያዎች
leenjiiwwan fudhatan gamaag- work experience and the training
gamuun, gahumsa ogummaa የትምህርት ደረጃ፣አግባብ ያለው they have attended in connection
kan hin qabneef gahumsa akka የስራ ልምድና ሥራውን አስመልክቶ
with such activity and based on
qabaatan ni taasisa; the result of the evaluation, shall
የወሰዳቸው ሥልጠናዎች በመገምገም
make get professional efficiency
የሙያ ብቃት፤ for those having such limitations;
Dambii Lak. 207/2011 Fuula 33 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #3 Regulation No. 207/2019 page 33
6) Raawwii hojii ittigaafatamtoo- 6) የመንግስት መስሪያ ቤቶችን የውስጥ 6) Shall evaluate performance of
ta odiitii keessaa manneen hojii ኦዲት ሐላፊዎችን የሥራ አፈጻጸም
the head of the internal audit in
mootummaa ni madaala; the government office;
ይገመግማል፤
7) Ogeeyyii odiitii keessaa ni qaca- 7) Employ professional staff of in-
ra; sadarkaa guddinaa ni ken- 7) የውስጥ ኦዲት ባለሙያዎችን ይቀጥራል፤ ternal audits; grant promotion;
na; walumaagalatti qabeen- የደረጃ ዕድገት ይሠጣል፤በአጠቃላይ in general manage the workers
ya misooma nama hojjattoota of the human resource of the
የውስጥ ኦዲት ሠራተኞች ሀብት ልማት
odiitii keessaa ni bulcha; internal audits;
8) Ogeeyyii odiitii keessaa mana ያስተዳድራል፤
8) The Bureau shall transfer pro-
hojii tokko irraa gara mana hojii 8) በውስጥ ኦዲት ባለሙያዎችን ከአንድ fessional staff of internal audits
birootti ni jijjiira; from one government offices to
የመንግስት መስሪያ ቤት ወደ ሌላ መስሪያ
9) Manneen hojii mootummaa fi another.
kutaa hojii odiitii keessaa giddu- ቤት ያዛውራል፤
9) If dispute occurred on the work
utti waldhabbiin hojii irratti yoo 9) በመንግስት መስሪያ ቤቶችና በኦዲት
between public bodies and in-
umaame itti dhiyeenyaan hordo- ስራ ክፍል መካከል የሥራ አለመግባባት ternal audit department the
fuun furmaata akka argatu ni ta-
ከተፈጠረ በቅርበት ክትትል በማድረግ bureau shall follow up at the
asiisa;
nearest and causes to be settled;
10) Sirna hojimaataa, imaammataa መፍትሔ እንዲያገኝ ያደርጋል፤
fi sadarkaawwan odiitiin keessaa 10) The bureau shall be issues the
10) የውስጥ ኦዲት የሚመራበትን አሰራር
ittiin gaggeeffamu ni baasa; ni procedural, policy and the in-
fooyyeessa; akkasuumas hojiirra
ሥርዓቶች፣ ፖሊሲና ደረጃዎችን ternal audit engagement sys-
oolmaa isaa ni hordofa; ያወጣል፤ ያሻሽላል እንዲሁም tem; amend and follow up its
11) Galmee fi ragaawwan adda add- ተግባራዊነቱን ይከታተላል፤
implementation as well;
aa hojjattoota kutaa hojii odiitii 11) Handle the files various evi-
11) የውስጥ ኦዲት የሥራ ክፍል ሠራተኞችን
keessaa haala barbaachisaa fi dences of professional staff of
qulqullina qabuun teknolojii am- ሪከርድና ልዩ ልዩ መረጃዎችን በተገቢው internal audit department in
mayyaan ni qaba; yeroo yerootti ሁኔታ፣ ጥራትና በዘመናዊ ቴክኖሎጂ modern technology and prop-
sirna gurmaa’insa qabiinsa ragaa ይይዛል፤ በየጊዜውም የተሻሻሉ ዘመናዊና
erly; Frequently implement
ammayyaa fi si’ataa ta’e hojiirra modern and efficient data
oolchuun tajaajila ragaa qabeen- ቀልጣፋ የመረጃ አያያዝና አደረጃጀት
handling system and provide
ya misooma namaa ni kenna; ሥርዓቶችን በመተግበር የፐርሶኔል human resource development
12) Fedhii humna nama kutaa hojii መረጃ አገልግሎት ይሰጣል፤ data handling service;
odiitii keessa bu’uureeffachuun 12) The Bureau shall ensure the ef-
12) የውስጥ ኦዲት የሥራ ክፍል የሰው
akaakuu ogummaa fi baay’inaan fectiveness of Human Resource
addaan baasuun ragaawwan ka- ሀይል ፍላጎትን መሠረት በማድረግ
plan by including human re-
roora humna namaa waayitawaa በሙያ ዓይነትና ብዛት በመለየት የሰው source demand in the auditing
ta’uu isaa ni mirkaneessa; process and by identifying the
ኃይል ዕቅድ መረጃዎችን ወቅታዊነት
13) Qorannoo fedhii leenjii hojjat- number and type of the de-
toota kutaa hojii odiitii keessaa ያረጋግጣል፤
manded human resource;
taasisuun, fedhii leenjii yeroo 13) የውስጥ ኦዲት የሥራ ክፍል ሠራተኞችን
13) The Bureau shall register and
gabaabaa fi dheeraa addaan baa-
የሥልጠና ፍላጎት የዳሰሳ ጥናት hold the demand of short and
suun qindeessee ni qabata;
14) Baajata leenjii ni qabata; leenjiin በማድረግ የአጭርና የረጅም ጊዜ የስልጠና long term training by assessing
yeroo gabaabaa fi dheeraa akka ፍላጎቶችን ለይቶና አደራጅቶ ይይዛል፤
the demand of employees in the
kennamu gochuun dandeettii internal audit department.
14) የሥልጠና በጀት ይይዛል፤የአጭርና
hojjattoota odiitii keessaa akka 14) Facilitate budget for training,
dabalu ni taasisa; የረጅም ጊዜ ሥልጣናዎች እንዲሰጡ ensure the provision of short
በማድረግ የውስጥ ኦዲት ሠራተኞችን term and long term training
አቅም ይገነባል፤
to build the capacity of profes-
sional staff of internal audits;
Dambii Lak. 207/2011 Fuula 34 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #4 Regulation No. 207/2019 page 34
15) Manneen hojii mootummaa 15) በተለያዩ ጊዜያት ለመንግሰት መሥሪያ 15) The Bureau shall evaluate the
keessatti leenjiiwwan yeroo adda ቤቶች የተሰጡ ሥልጣናዎች ያመጡትን result of trainings given in pub-
addaatti kennaman jijjiirama lic bodies; identify the strength
ለውጦች ይገመግማል፤ጥንካሬና
isaan fidan ni gamaaggama; and limitation of the training to
ciminaa fi hanqina adda baasuun ድክመታቸውን ለይቶ የማበረታቻ
take the supportive measure.
tarkaanfii jajjabeessaa ni fudhata; እርምጃዎች ይወስዳል፤
16) The bureau shall execute social
16) Dhimmootni wabii hawaas- 16) የመንግስት መሥሪያ ቤቶች የውስጥ
security issues of the profes-
ummaa hojjattoota kutaa hojii
ኦዲት ሠራተኞች የማህበራዊ ዋሰትና sional staff of internal audits of
odiitii keessaa manneen hojii
mootummaa bu’uura seeraatiin ጉዳዮች አግባብ ባለው ሕግ መሠረት the public bodies as per the law;
ni raawwata; ይፈጽማል፤ 17) Examine the disciplinary com-
17) Komiiwwan naamusaa hojjat- 17) የውስጥ ኦዲት የሥራ ክፍል ሰራተኞች plaints of professional staff of
toota kutaa hojii odiitii kees- የስነ-ምግባር ወይም የዲስፕሊን
internal audits and decide in
saa qoraachuun bu’uura dambii accordance with Oromia Civil
ቅሬታዎችን በመመርመር በኦሮሚያ
naamusaa fi komii hojjattoota Servants’ Law;
bulchiinsa mootummaa naan- ክልላዊ መንግስት የሠራተኞች ሥነ-
18) Regarding administration of
noo oromiyaatiin murtiin ni ምግባርና ቅሬታ አቀራረብ ደንብ መሰረት the professional staff of internal
kennama; ውሳኔ ይሰጣል፤ audits, bureau may give dele-
18) Bulchiinsa hojjattota hojii odiitii
18) የውስጥ ኦዲት ክፍል ሠራተኞች gation to the concerned body, if
keessaa ilaalchisee barbaachisa
ta’e yoo argame Biirichi qaama አሰተደዳርን በተመለከተ አሰፈላጊ ሆኖ necessary; Its implementation
dhimmi ilaaluuf bakka bu’ummaa ከተገኘ ቢሮው ለሚመለከተው ሌላ አካል particulars shall be determined
kennu ni danda’a. Haalli raawwii by the directive to be issued;
በውክልና ሊሰጥ ይችላል፤ የአፈጻጸሙ
isaa qajeelfama bahuun kan mur- 19) The general performance of
ሁኔታ በሚወጣው መመሪያ የሚወሰን
ta’u ta’a. professional staff of internal
ይሆናል
19) Keewwata kana keewwaata audit administration under
xiqqaa 1 – 8 jalattii kan jiran 19) በዚህ አንቀጽ ንዑስ አንቀጽ 1-8 ስር sub-article 1-18 of this article
haala raawwii waliigala bulchi- ያሉትን የውስጥ ኦዲት ሠራተኞች shall be implemented by the
insa hojjattota kutaa hojii odiitii አጠቃላይ አስተዳደራዊ ሁኔታ አፈጻጸምን proclamation, regulation and
keessaa ilaalchisee, Labsii, Dam- directive of Oromia Public Ser-
በተመለከተ በኦሮሚያ ፐብሊክ ሰርቪስና
bii fi Qajeelfama Biiroo Pabiliiki
vice and Human Resources Bu-
Sarviisii fi Qabeenya Misooma የሰው ሐብት ልማት ቢሮ አዋጅ፣ ደንብና
reau.
Namaa Oromiyaatiin kan raaw- መመሪያ መሰረት የሚፈጸም ይሆናል፡፡
watu ta’a.
62. Duties and Responsibilities of
62. የመንግሥት መሥሪያ ቤቶች ተግባርና Government Offices
62. Gahee fi Gaafatamummaa Man-
neen Hojii Mootummaa ኃላፊነት Government offices shall:
Manneen hojii mootummaa: የመንግሥት መሥሪያ ቤቶች፡- 1) Cause the creation of condu-
1) Kutaa hojii odiitii keessaaf mi- 1) ለውስጥ ኦዲት የስራ ክፍል ምቹ የሆነ cive working environment and
jataa ta’ee fi qindoominni hojii better work cooperation for the
የሥራ አካባቢ እና ጤናማ የሥራ
gaarii akka uumamu ni taasi- internal audit department; fa-
su; kutaalee hojiif mijataa ta’e ni ግንኙነት ይፈጥራሉ፤ለሥራ አመቺ
cilitate favorable work rooms;
qopheessu; ክፍሎችንም ያዘጋጃሉ፤
2) Make the internal audit work-
2) Faayidaa adda addaa hojjattoot- 2) የውስጥ ኦዲት ሰራተኞች ሌሎች
ers get the various benefits that
ni mana hojichaa biroo argatan የመሥሪያ ቤቱ ሠራተኞች የሚያገኙትን
hojjattoota kutaa hojii odiitii kees- other workers of the same office
saafis akka guutamu ni taasisu; ጥቅማ ጥቅሞች እንዲሟሉላችው have obtained;
ያደርጋሉ፤
Dambii Lak. 207/2011 Fuula 35 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #5 Regulation No. 207/2019 page 35
3) Mindaa hojjattoota kutaa hojii 3) ለውስጥ ኦዲት ሥራ ክፍል ሠራተኞች 3) Pay salary for the internal audit
odiitii keessaaf ni kaffaalu; baajatni ደመወዝ ይከፍላል፤ ለሥራው department workers; causes the
hojii adeemsistuu hojichaaf bar- budget necessary to run the ac-
baachisu akka ramadamu ni taa- የሚያስፈልገው የስራ ማስኬጃ በጀት
tivity to be allocated and make
sisu, akkasumas, hojiichaaf mee- እንዲመደብ ያደርጋሉ፤እንዲሁም the materials necessary for the
shaalee barbaachisu haala gahaa ለሥራው የሚያስፈልጉ መሣሪዎችንም activity to be fulfilled sufficiently;
ta’een akka guutamu ni taasisu; 4) Follow up the general perfor-
በበቂ ሁኔታ እንዲሟላ ያደርጋሉ፤
4) Raawwii waliigalaa kutaa ho- mance of internal audit depart-
jii odiitii keessaa ni hordoofu; 4) የውስጥ ኦዲት የስራ ክፍል አጠቃላይ
ment; monitor punctuality of
sa’aatti hojii kabajanii galuu fi ba- የስራ አፈጻጸም ይከታተላሉ፤የውሰጥ the workers of the department
huu isaanii ni to’aatu; kurmaana
ኦዲት ሰራተኞች የስራ መግቢያና መውጫ and submit report to the Bu-
kurmaanaan Biiroof gabaasa ni
dhiyeessu; ሰዓት ማክበራቸውን ይቆጣጠራሉ፤በየሩብ reau on quarterly basis;
5) Bu’aa qabeessummaa hojiiwwaan 5) Provide necessary support to
ዓመቱ ለቢሮው ሪፖርት ያቀርባሉ፤
odiitiif deeggarsa barbaachisu ni ensure the effectiveness of the
5) ለኦዲት ተግባራት ውጤታማነት audit activities;
taasisu;
6) Hanqina naamusa hojjattoota ተገቢውን ድጋፍ ያደርጋሉ፤ 6) Report the disciplinary prob-
kutaa hojii odiitii keessaa ilaal- 6) የውስጥ ኦዲት የሥራ ክፍል ሠራተኞች lems of internal audit depart-
chisee Biiroof ni gabaasu. ment workers to the Bureau;
የሥነ-ምግባር ጉድለትን አስመልክቶ

ለቢሮው ሪፖርት ያቀርባል፡፡ 63. Power of Internal Audits

63. Aangoo Odiitii Keessaa
Odiitaroonni keessaa sochiiw- Internal auditors shall have
waan hojii maallaqaa fi qabeen- 63. የውስጥ ኦዲት ሥልጣን unlimited power to audit any
yaa mana hojii isaanii kamiyyuu activity related to the finance
የውስጥ ኦዲተሮች የመስሪያ ቤታቸውን
odiitii gochuudhaaf aangoo hin and properties of their govern-
daangeffamne qabu. ማንኛውንም የገንዘብና የንብረት የሥራ ment office.
እንቅስቃሴ ኦዲት የማድረግ ያልተገደበ
64. Itti Gaafatamummaa fi Hojii 64. Responsibilities and Duties of
ስልጣን አላቸው፡፡
Odiitii Keessaa the Internal Audit
1) Odiitarootni keessaa sochiiwwan 1) Internal auditors shall carry out
faayinaansii gargaarsa, liqii fi 64. የውስጥ ኦዲት ተግባርና ኃላፊነት financial auditing of accounts
galiiwwan keessaa manneen ho- 1) የውስጥ ኦዲተሮች የፋይናንስ መስሪያ of grants, loans and internal
jii faayinaansii fi raawwii isaanii
ቤቶችን የዕርዳታ፣ብድር እና የውስጥ revenue of office’s finance and
odiitii ni taasisu.
their performances;
2) Karoora hojii odiitii bara baajataa ገቢዎች የፋይናንስ እንቅስቃሴ እና
2) Internal Audit department
itti aanuu ittigaafatamaa ol'aanaa አፈጻጸማቸውን ኦዲት ያደርጋሉ፤
mana hojichaatiif dhiyeessuun ni shall submit work plan of audit
mirkaneessisa, karoora mirka- 2) የሚቀጥለው በጀት ዓመት የኦዲት ሥራ of following year to the head
naa'e Biiroodhaaf ni dhiyeessa. ዕቅድ ለመስሪያ ቤቱ የበላይ ሐላፊ of the government office and
3) Bu'uura gaabasa odiitii dhiyaa- causes to be approved; and
በማቅረብ ያስጸድቃል፤ የጸደቀውን ዕቅድ
teen murteen hoogganaa ol’aa- submit approved plan to the
ለቢሮው ያቀርባል፤ Bureaus;
naa mana hojichaatiin kenname
hojii irra oolmaa isaa ni hordofa, 3) በቀረበው የኦዲት ሪፖርት መሰረት 3) Follow up whether the deci-
bu’aa hordooffii gabaasaa itti gaa- በመስሪያ ቤቱ የበላይ ሐላፊ የተሰጠው sion given the head of public
fatamaa ol'aanaa fi Biiroodhaaf body implemented as per to
ውሳኔ ሥራ ላይ መዋሉን ይከታተላል፤
ni dhiyeessa. the submitted reporting; sub-
4) Fedhii yookiin karoora baaja- የክትትሉን ውጤት ለበላይ ሐላፊውና mit the result of the reporting
ta kutaa hojii odiitii keessaaf ለቢሮው ሪፖርት ያቀርባል፤ to the head and Bureau;
qopheessuun mana hojiichaaf ni 4) ለውስጥ ኦዲት ክፍል የበጀት ፍላጎት ወይም 4) Prepare demand or budget plan
dhiyeessa. for the internal audit depart-
ዕቅድ በማዘጋጀት ለመስሪያ ቤቱ ያቀርባል፤
ment and submit to the Bureau;
Dambii Lak. 207/2011 Fuula 36 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #6 Regulation No. 207/2019 page 36
5) Ragaalee hojjattoota kutaa hojii 5) የውስጥ ኦዲት ክፍል ሰራተኞች 5) Compile and keep the full evi-
odiitii keessaa guutuu qindeesse ni መረጃዎችን በማቀናጀት ይይዛል፤ dence of the internal audit workers;
qabata. 6) The Manager of Internal audit
6) የውስጥ ኦዲት የሥራ ክፍል ሐላፊ በዓመቱ
6) Itti gaafatamaan kutaa hojii odiitii Department shall evaluate the
keessaa walakkaa waggaatti raaw- አጋማሽ የውስጥ ኦዲት ባለሙያዎችን
performance of the auditors in
wii ogeeyyii odiitii keessaa ni የስራ አፈጻጸም ይገመግማል፤ ውጤቱንም semi-annually; send its feedback
madaala, bu’aa isaas Biiroof ni ለቢሮው ያቀርባል፤ to the bureau.
erga.
7) Itti gaafatamaan kutaa hojii odiitii 7) የውስጥ ኦዲት የሥራ ክፍል ሐላፊ 7) The Manager of Internal Depart-
keessaa gita hojii banaa odiitii kees- በውስጥ ኦዲት የሥራ ክፍል ክፍት ment shall identify vacant posts of
saa addaa baasuun gitichi qacarriin የሥራ መደብ በመለየት የስራ መደቡ internal audit and announce the
yookiin guddinaan yookiin jijji- vacancy to the bureau to fulfill the
በቅጥር ወይም በዕድገት ወይም በዝውውር
irraadhaan akka guutamuuf Biir- post by recruiting new employees
እንዲሟላ ለቢሮው ያሳውቃል፤
ichaa ni beeksiisa. or by promotion or transfer.
8) Itti gaafatamaan kutaa hojii odiitii 8) የውስጥ ኦዲት የሥራ ክፍል ሐላፊ 8) The Manager of Internal Depart-
keessaa hojjattootni sa’attii hojii ሠራተኞቹ የመንግስት የስራ ሠዓት ment shall monitor the punctual-
mootummaa kabajani hojiirratti አክብረው በስራ ላይ መገኘታቸውን ity of employees.
argamuu isaanii ni to’ata. 9) At the end of the month, the man-
ይቆጣጠራል፤
9) Itti gaafatamaan kutaa hojii odiitii ager of Internal Department shall
keessaa dhuma ji’aa irratti hojjat- 9) የውስጥ ኦዲት የሥራ ክፍል ሐላፊ በወሩ
identify the employees who are
toota hojii irra jiraanii fi hayyamaa መጨረሻ በሥራ ላይ ያሉ ሠራተኞችና
malee yoo hojii irraa hafan ibsu- on the work and describe about
ያለፍቃድ ከስራ ከቀሩ ይህንኑ በመግለጽ those that absent without permis-
un kutaa mindaa kaffaluuf bar-
ለደሞዝ ክፍያ ክፍል በጽሁፍ ያሳውቃል፤ sion in written form and notify to
reeffaman ni beeksisa.
10) Haala dhiyeessa karoora, gabaa- 10) የመንግስት መስሪ ቤቶች የኦዲት ክፍል the concern finance.
sa odiitii fi kenniinsa duubdeebii የዕቅድ፣ኦዲት ሪፖርትና ግብረ መልስ 10) Regarding submission of plan, au-
kuta hojii odiitii manneen hojii አቀራረብ ሁኔታ በተመለከተ ቢሮው dit report and given of feedback of
mootummaa ilaalchisee qajeelfa- public body audit shall be execut-
በሚያወጣው መመሪያ መሰረት የሚፈጸም
ma Biiroon baasuun kan raawwat- ed in accordance with the direc-
amu ta’a. ይሆናል
tive to be issued by the Bureau.
Kutaa Kudha Lama ክፍል አሥራ ሁለት Part Twelve
Badii Maallaqaa fi Qabeenya
የመንግስት ገንዘብና ንብረት መጥፋት Loss of Public Money and Property
Mootummaa
65. Qorannoo Adeemsisuu 65. ምርመራ ስለማካሄድ 65. Conducting Investigation
1) Maallaqnii fi qabeenyi moo- 1) የመንግስት ገንዘብና ንብረት ስለመጥፋቱ
1) There shall be full support of all
tummaa baduusaatiif yookiin the workers of the government of-
ወይም ስለመጉደሉ በየትኛውም መልኩ
hir’achuu isaatiif gabaasa karaa fices and study shall be undertak-
በቀረበ ሪፖርት ላይ የመንግስት መሥሪያ en on any report submitted from
kamiiniyyuu dhiyaate irratti dee-
ggarsi guutuun hojjattoota mana ቤት ሠራተኞች ሙሉ ድጋፍ መኖሩ any direction regarding the loss
hojii mootummaa jiraatee qoran- ምርምር መካሄድ አለበት፤ or reduction of public money and
noon gaggeeffamuu qaba. 2) ከሥራ ጋር የተያያዙ አነስተኛ ጥፋቶች property;
2) Badiiwwan xixiqqoo hojiin walqa- 2) With exception of minor prob-
በስተቀር የሙስና ወንጀል መፈጸሙን
bataniin alatti yakki malaamaltum- lems related to work, where there
maa raawwatamuu isaa ragaan agar- የሚያሳይ ማስረጃ በሚገኝበት ጊዜ
exist evidences indicating that
siisu yoo jiraate Komishinii Poolisii ለኦሮሚያ ፖሊስ ኮሚሽን እና ለኦሮሚያ
corruption offence is committed,
Oromiyaa fi Mana Hojii Abbaa Al- ክልል ጠቅላይ አቃቤ ሕግ ሪፖርት
angaa Waliigalaa Oromiyaatiif gab- it shall be reported to the Oromia
aafamuu qaba. መደረግ አለበት፤ Police Commission and office of
3) Mana hojii mootummaa keessatti 3) በመንግስት መስሪያ ቤት ውስጥ Attorney General;
qorannoon sadarkaa duraa adeem- የሚካሄደው የመጀመሪያ ደረጃ ምርመራ 3) The preliminary examination un-
sifamu maallaqa mootummaa ከመንግስት ገንዘብ ወይም ንብረት
dertaken in government office
yookiin badii qabeenyaa waliin kan shall be limited to ascertaining
መጥፋት ጋር የተያያዘ ጥፋት ተፈፅሟል
walqabate balleessaan raawwata- whether any allegation of an of-
meera jechuudhaaf kan dandees- ለማለት የሚስችል ምክንያት መኖሩን fence associated with a loss of
sisu jiraachuusaa mirkaneessuu ir- በማረጋገጥ ላይ የተመሰረተ ይሆናል፡፡ public money or property is well
ratti kan hundaa’u ta’a. founded.
Dambii Lak. 207/2011 Fuula 37 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #7 Regulation No. 207/2019 page 37
66. Gabaasa Dhiyeessuu 66. ሪፖርት ስለማቅረብ 66. Reporting
1) Hojjataan mootummaa kami- 1) Every employee who discov-
1) ማንኛውም የመንግስት ሠራተኛ
yyuu badiin raawwatamuu isaa ers or suspects that a loss has
yoo bira gahu yookiin yoo shak- ጥፋት መፈፀሙን ሲደርስበት ወይም
occurred shall report it imme-
ku yeroodhuma sana ittigaafa- ሲጠረጥር ወዲያውኑ ለክፍሉ ኃላፊ diately to the head of his de-
tamaa kutaa isaatiif gabaasuu
ሪፖርት ማድረግ አለበት፤ኃላፊውም partment. The latter is respon-
qaba. Ittigaafatamichi gabaas-
sible for ensuring that all losses
ni isaaf dhiyaate yeroodhuma የቀረበለት ሪፖርት ወዲያውኑ ለሠው
sana adeemsa bulchiinsa humna which are reported to him is
ሀይል አስተዳደር ኃላፊው በፅሑፍ promptly reported in writing
namaatiif barreeffamaan gabaa-
famuusaa akkasumas, adeemsa ሪፖርት መደረጉን እንዲሁም የመስሪያ to the head of administration
hojii dhimma seeraa fi odiitii ቤቱ የሕግ እና የኦዲት የሥራ ሂደቶች department as well as, whether
mana hojichaatiif garagalchaan the copies of such report reach
የሪፖርቱ ግልባጭ የደረሰላቸው መሆኑን
gabaasichi dhaqqabuusaa mir- work process of legal affair and
kaneessuuf ittigaafatamummaa የማረጋገጥ ኃላፊነት አለበት፤ የሠው audit of the sectors. The head
qaba. Itti gaafatamaan adeemsa ሐይል አስተዳደር ኃላፊው የሪፖርቱን of human resource adminis-
hojii humna namaa ittigaafata- tration shall send a copy of this
maa mana hojichaa fi Biiroof ga- ግልባጭ ለመስሪያ ቤቱ የበላይ ኃላፊና
report to the head of the office
ragalcha gabaasichaa erguu qaba. ለቢሮው መላክ አለበት፡፡ and the Bureau.
2) Manni hojii mootummaa ka-
2) በማንኛውም የመንግስት መስሪያ ቤት 2) Any government office shall be
miyyuu keessatti badiin hojjat-
responsible to report whenever
tootaan raawwatamuu isaa yoo ውስጥ በሰራተኞች ጥፋት መፈጸሙ
beekame gabaasa gochuuf itti- it is aware of the commission of
ከታወቀ ሪፖርት የማድረግ ኃላፊነት
gaafatamummaa qabu. faults by the workers.
አለባቸው፡፡
Kutaa Kudha Sadii Part Thirteen
Tarkaanfiiwwan Bulchiinsaa Administrative Measures
ክፍል አሥራ ሦስት
67. Balleessaa Adabbiiwwan Bulchi- 67. Offences Entailing Administra-
insaa Hordofsiisan አሰተዳደራዊ እርምጃዎች tive Measures
1) Ittigaafatamummaan seerota bi- 67. አሰተዳደራዊ እርምጃ የሚያስወስዱ 1) Without prejudice to the re-
roo keessatti tumame akkuma sponsibility enacted in other
ጥፋቶች
eegametti ta’ee, namni mana hojii laws any person who is ap-
mootummaa kamiyyuu keessatti 1) በሌሎች ሕጎች የተደነገገው ተጠያቂነት
pointed or employed in any
muudame yookiin ramadame እንደተጠበቀ ሆኖ ማንኛውም በመንግሰት government office failed to sub-
bu’uura dambii yookiin qajeel-
መሥሪያ ቤት ውስጥ የተሾመ ወይም mit a plan or financial report
famoota bahan irratti hundaa’ee
karoora yookiin gabaasa herre- to the head or failed to submit
ተቀጠረ ሰው በወጡ ደንቦች ወይም
gaa jiini itti aanu seenee guyyaa financial report to the external
መመሪያዎች ላይ በመመሥረት ወር በገባ auditor when required within
15 keessatti Hoogganaa Biiroof
kan hin dhiyeessine yookiin በ15 ቀን ውስጥ የሂሣብ እቅድና ሪፖርት 15 days after the entering of the
odiitara alaaf gabaasa herregaa ለቢሮ ኃላፍው ያላቀረበ ወይም ለውጭ following month as per the is-
yeroo gaafatametti kan hin dhi- sued regulation or directive or
ኦዲተር የሂሳብ ሪፖርት በተጠየቀበት
yeessine yookiin dhiyaachuu isaa fails to ascertain its being sub-
kan hin mirkaneessine ittigaafa- ጊዜ ያላቀረበ ወይም መቅረቡን ያላረጋገጠ mitted shall be liable for his
tamummaa isaa haalaan bahuu ሰው ኃላፊነቱን በአግባቡ ባለመወጣት failure to discharge his respon-
dhabuu isaatiin yeroo jalqabatiif sibility in oral reprimand to
ofeeggannoon barreeffamaa kan መስጠንቀቂያ የሚሰጠው ሲሆን፤
be given in writing for offence
kennamuuf yoo ta’u, balleessaa ለሁለተኛ ጊዜ ለሚፈጸም ጥፋት committed for the first time
yeroo lammaffaatiif raawwat-
ግን ከ5000 ሺህ (አምስት ሺህ) ብር and he shall be punished in fine
ame immoo maallaqa qarshii
5,000.00 (kuma shanii) gad hin በማያንስና ከ7000 ሺህ (ሰባት ሺህ) ብር not less than birr 5000 and not
taanee fi qarshii 7,000.00 (kuma more than birr 7000.00 for the
በማይበልጥ የገንዘብ መቀጮ ይቀጣል፤
torba) hin caalleen ni adabama. offence committed for the sec-
ond time;
Dambii Lak. 207/2011 Fuula 38 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #8 Regulation No. 207/2019 page 38
2) Ittigaafatamummaan seerota bi- 2) በሌሎች ሕጎች ውስጥ የተደነገገው 2) Without prejudice to the re-
roo keessatti tumame akkuma sponsibility enacted in other
ተጠያቂነት እንደተጠበቀ ሆኖ ማንኛውም
eegametti ta’ee, namni mana hojii laws, when a person who is
mootummaa kamiyyuu keessatti በመንግሰት መሥሪያ ቤት ውስጥ
appointed or employed in any
muudame yookiin ramadame ተሾሞ ወይም ተቀጠሮ የሚሰራ ሰው government office failed to take
bu’uura dambii yookiin qajeel-
በወጡ ደንቦች ወይም መመሪያዎች ላይ necessary measure or ensure
famoota bahan irratti hundaa’ee,
gabaasa odiitii alaa yookiin odiitii በመመሥረት በውጭ ወይም በውስጥ
such measure to be taken pre-
keessaatiin ibsameen tarkaanfii scribed by the external audit or
ኦዲት ሪፖርት መሰረት የሩብ ዓመቱ
barbaachisaa kurmaanni dhu- internal audit report within 30
mee guyyaa 30 keessaatti kan ባለቀ በ30 ቀናት ውስጥ አስፈላጊውን days after the end of the quar-
hin fudhanne yookiin tarkaan- እርምጃ ያልወሰደ ወይም እርምጃው ter year, he shall be liable for
fiin fudhaatamuu isaa kan hin his failure to discharge his re-
መወሰዱን ያላረጋገጠ ከሆነ ኃላፊነቱን
mirkaneessine yoo ta’e ittigaafa- sponsibility in written warning
tamummaa isaa haalaan bahuu ባለመወጣት ለመጀመሪያ ጊዜ የጽሁፍ
for the first time and he shall be
dhabuu isaatiin yeroo jalqabatiif ማሰጠንቀቂያ የሚሰጠው ሲሆን፤ punished in fine not less than
ofeeggannoon bareeffamaa kan birr 7000.00 and not more than
ለሁለተኛ ጊዜ ለተፈጸመ ጥፋት ደግሞ
kennamuuf yoo ta’u, balleessaa
birr 10,000.00 for the offence
yeroo lammaffaatiif raawwatame እንደ ጥፋቱ ክብደት ከ7000 (ሰባት
committed for the second time
immoo haala ulfaatina isaatiin ሺህ) ብር በማያንስና ከ10,000 (አሥር
maallaqa qarshii 7,000.00 (kuma depending its gravity;
torba) gad hin taanee fi qarshii ሺህ) ብር በማይበልጥ የገንዘብ መቀጮ 3) The Bureau may issue direc-
10,000.00 (kuma kudhan) hin ይቀጣል፤ tive regarding the general im-
caalleen ni adabama. plementation of administra-
3) ቢሮው በዚህ አንቀጽ ንዑስ አንቀጽ 1
3) Biiroon haala raawwii waliigala tive measures provided under
tarkaanfii bulchiinsaa keewwa- እና 2 ሥር የተደነገገውን አስተዳደራዊ sub-article 1 and 2 of this article.
ta kana keewwata xiqqaa 1 fi 2 እርምጃ አጠቃላይ አፈጻጸም በተመለከተ
jalatti caqafame ilaalchisee qa- 68. Removal from Position
መመሪያ ሊያወጣ ይችላል፡፡
jeelfama baasuu ni danda’a. 1) A person who is appointed or
assigned in the public body
68. Ittigaafatamummaa Irraa Kaasuu 68. ከኃላፊነት ማንሳት that failed to discharge his re-
1) Namni mana hojii mootummaa
keessatti kan muudame yooki- 1) ማንኛውም በመንግስት መሥሪያ ቤት sponsibility as per the govern-
in ramadame labsii bulchiinsa ment finance administration
የተሾመ ወይም የተመደበ ሰው በመንግስት
faayinaansii mootummaa, dam- proclamation, regulation and
ፋይናንስ አሰተዳደር አዋጅ፣ ደንብ እና
bii yookiin qajeelfamoota baha- directive and disciplinary mea-
niin ittigaafatamummaa seeraan መመሪያዎች መሰረት የተሰጠውን sure is taken against him for
kennameef bahuu dhabuun ad- ኃላፊነት ባለመወጣቱ ምክንያት ከሦስት more than 3 times, he shall be
abbiin bulchiinsaa yeroo sadii removed from his responsibili-
ጊዜ በላይ አሰተዳደረዊ ቅጣት ከተወሰነበት
ol yoo irratti kenname gaaffii ty by the request of head of the
Hoogganaa Biiroo yookiin Itti- በቢሮ ሐላፊው ወይም በገንዘብና ኢኮኖሚ Bureau or head of finance and
gaafatamaa Waajjira Maallaqaa ትብብር ሐላፊ ጥያቄ ከኃላፊነቱ እንዲነሳ economic cooperation office;
fi Walta’iinsa Dinaagdeetiin itti-
gaafatamummaa isaa irraa akka ይደረጋል፤
ka’u ni ta’a.
Dambii Lak. 207/2011 Fuula 39 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ #9 Regulation No. 207/2019 page 39
2) Namni mana hojii mootum- 2) በክልል ደረጃ ባሉ ማንኛውም የመንግስት 2) When disciplinary measure is
maa sadarkaa naannoo keessatti taken on a person who is ap-
መስሪያ ቤት የተሾመ ሰው በዚህ ደንብ
muudame bu’uura dambii ka- pointed in the government of-
naan balleessa tokko tokkoon መሰረት በያንዳንዱ ጥፋት በተናጥል fice at the regional level as per
addatti yookiin balleessaa tok- ወይም በአንድ ጥፋት ወይም ከአንድ በላይ this regulation at different time
koon yookiin balleessaa tokkoon for the same fault or for one
ጥፋቶች በተለያየ ጊዜ በመፈጸም በገንዘብ
ol yeroo adda addaatti raaw- fault or for more than one fault
wachuun adabbii maallaqaan መቀጮ በመቀጣት በድምሩ የተቀጣበት at different times and the sum
adabamuun ida’amaani yeroo ጊዜ ከሦስት ጊዜ በላይ ከሆነ በአንድ ወር of his fine punishment becomes
sadii ol yoo ta’e, yeroo ji’a tok- more than three times, head of
ko keessatti ittigaafatamummaa ጊዜ ውስጥ ከኃላፊነቱ እንዲነሳ የቢሮ the bureau shall submit ques-
isaa irraa akka ka’uuf Hoogga- ሐላፊው ለክልሉ ፕሬዝዳንት ጥያቄ tion to the president of the re-
naan Biiroo, Pireezidantii Moo- gional state within one month
ያቀርባል፤ በግልባጭም ለጨፌ ጽህፈት
tummaa Naannichaatiif gaaffii for the removal of the appoin-
ni dhiyeessa; Garagalchaanis ቤት ያሳውቃል፤ tee from his position. He also
Waajjira Caffee ni beeksisa. 3) በዞን ደረጃ ባለ ማንኛውም የመንግስት notifies office of the Caffee;
3) Namni mana hojii mootummaa 3) Where a disciplinary measure
sadarka Godinaa jiran keessaatti መስሪያ ቤት የተሾመ ሰው በዚህ ደንብ
is taken on a person who is ap-
muudame bu’uura dambii ka- መሰረት በያንዳንዱ ጥፋት በተናጥል pointed at zonal level as per this
naan balleessa tokko tokkoon regulation at the different times
ወይም በአንድ ጥፋት ወይም ከአንድ በላይ
addatti yookiin balleessaa tok- for the same fault or one fault
koon yookiin balleessaa tokkoon ጥፋቶች በተለያየ ጊዜ በመፈጸም በገንዘብ or for more than one fault at
ol yeroo adda addaatti raawwa- መቀጮ በመቀጣት በድምሩ የተቀጣበት different times and the sum of
chuun adabbii maallaqaan ada- his fine punishment becomes
ጊዜ ከሦስት ጊዜ በላይ ከሆነ በአንድ ወር
bamuun ida’amaani yeroo sadii more than three times, the head
ol yoo ta’e, yeroo ji’a tokko kees- ጊዜ ውስጥ ከኃላፊነቱ እንዲነሳ የዞኑ of zonal finance and economic
saatti itti gaafatamummaa isaa ገንዘብና ኢኮኖሚ ትብብር ጽህፈት ቤት cooperation office shall submit
irraa akka ka’uuf Ittigaafataman question to the zonal adminis-
Waajjira Maallaqaa fi Walta’iin- ለዞኑ አስተዳዳሪ ጥያቄ ያቀርባል፤ trator within one month for the
sa Dinaagdee Godinaa, Bulchaa 4) በከተማ አስተዳደር ወይም በወረዳ ደረጃ removal of the appointee from
Godinichaaf gaaffii ni dhiyeessa. his position;
ባለ ማንኛውም የመንግስት መስሪያ
4) Namni mana hojii mootummaa 4) Where disciplinary measure is
sadarka Magaaloota yookiin Aa- ቤት የተሾመ ሰው በዚህ ደንብ መሰረት taken on a person who is ap-
naalee jiran keessaatti muudame በያንዳንዱ ጥፋት በተናጥል ወይም pointed at city or district level
bu’uura dambii kanaan balleessa as per this regulation at the dif-
tokko tokkoon addatti yookiin በአንድ ጥፋት ወይም ከአንድ በላይ
ferent times for the same fault
balleessaa tokkoon yookiin bal- ጥፋቶች በተለያየ ጊዜ በመፈጸም በገንዘብ or one fault or for more than
leessaa tokkoon ol yeroo adda one fault at different times and
መቀጮ በመቀጣት በድምሩ የተቀጣበት
addaatti raawwachuun adabbii when the sum of his fine pun-
maallaqaan adabamee ida’amaan ጊዜ ከሦስት ጊዜ በላይ ከሆነ በአንድ ወር ishment becomes more than
yeroo sadii ol yoo ta’e, hoogga- ጊዜ ውስጥ ከኃላፊነቱ እንዲነሳ የከተማ three times, the head of district
naan yeroo ji’a tokko keessaat- or city administration finance
አስተዳደሩ ወይም የወረዳው ገንዘብና
ti ittigaafatamumma isaa irraa and economic cooperation of-
akka ka’uuf Ittigaafatamaan ኢኮኖሚ ትብብር ጽህፈት ቤት ሐላፊ fice shall submit question to the
Waajjira Maallaqaa fi Walta’iin- ለከተማው ከንቲባ ወይም ለወረዳው district administrator or to the
saa Diinaagdee Aanaa yookiin mayor of the city administra-
Bulchiinsa Magaalaa Bulchaa አስተዳዳሪ ጥያቄ ያቀርባል፤በግልባጭም tion within one month for the
Aanichaaf yookiin Kantiibaa ለከተማ አስተዳደሩ ወይም ለወረዳው removal of the appointee from
Magaalichaaf gaaffii ni dhiyees- his position; He shall also noti-
ምክር ቤት ያሳውቃል፤
sa; Garagalchaanis Mana Maree fy this report to the district or
Bulchiinsaa Aanichaa yookiin city administration administra-
Bulchiinsa Magaalichaa ni beek- tive council;
sisa.
Dambii Lak. 207/2011 Fuula 40 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ $ Regulation No. 207/2019 page 40
5) Keewwata kana keewwata xiqqaa 5) በዚህ አንቀጽ ንዑስ አንቀጽ 2—4 5) Without prejudice to the provision
2 - 4 jalatti kan tumame akkuma under sub-article 2-4 of this arti-
ሥር የተደነገገው እንደተጠበቀ ሆኖ
eegametti ta’ee, muudamtoota it- cle, regarding appointees account-
tiwaamamni isaanii Godinaaf ተጠሪነታቸው ለዞን ወይም ለክልል
able to the zone or region, the
yookiin Naannoof ta’an ilaalchisee የሆኑ ተሿሚዎችን አስመልክቶ ከስልጣን question of removal from position
gaaffiin aangoo irraa kaasuu kan የማንሳት ጥያቄ የሚቀርበው ተጠሪ shall be submitted to the body for
dhiyaatu qaama isaan itti waama- which they are accountable;
maniif ta’a. ለሆኑለት አካል ይሆናል፤
6) Where the disciplinary measure is
6) Mana hojii mootummaa kamiyyuu 6) በማንኛውም የመንግሰት መሥሪያ ቤት taken on a person employed in any
keessatti namni ramadame bu’uura የተመደበ ሰው በዚህ ደንብ መሰረት government office as per to this
dambii kanaan balleessaa tokkoo regulation at the different times
በያንዳንዱ ጥፋት በተናጥል ወይም
tokkoon addatti yookiin balleessaa for the same fault or one fault or
tokkoon yookiin balleessaa tok- በአንድ ጥፋት ወይም ከአንድ በላይ more than one fault at different
koon ol yeroo adda addaatti raaw- ጥፋቶች በተለያየ ጊዜ በመፈጸም በገንዘብ times and the sum of his fine pun-
wachuun adabbii maallaqaan ada- ishment becomes more than three
መቀጮ በመቀጣት በድምሩ የተቀጣበት
bamee ida’amaan yeroo sadii ol yoo times, head of the Bureau or head
ta’e, Hooggaannan Biiroo yookiin ጊዜ ከሦስት ጊዜ በላይ ከሆነ የቢሮ
of finance and economic coopera-
Ittigaafatamaan Waajjira Maallaqaa ሐላፊው ወይም የገንዘብና ኢኮኖሚ tion office shall:
fi Walta’iinsa Diinagdee: (a) If the employed person is head
ትብብር ጽህፈት ቤት ሐላፊ፡-
(a) Namni ramadame ittigaafatamaa of the internal audit department,
kutaa hojii odiitii keessaa yoo ta’e, (ሀ) የተመደበው ሰው የውስጥ ኦዲት ሐላፊ
submit question for removal of
ji’a tokko keessatti ittigaafatamum- ከሆነ በአንድ ወር ውስጥ ከሐላፊነት the worker from position to Oro-
maa irraa akka ka’uuf Biiroo Paab- እንዲነሳ ለክልሉ ፐብሊክ ሰርቪስና የሰው mia public service and human re-
lik Sarviisii fi Misooma Qabeenya source development Bureau with-
Namaa Naannichaatiif gaaffii ni ሐብት ልማት ቢሮ ጥያቄ ያቀርባል፤
in one month;
dhiyeessa. (ለ) የተመደበው ሰው የሌላ የስራ ክፍል
(b) If the employed person is head of
(b) Namni ramadame ittigaafatamaa ku- ከሆነ መስሪያ ቤቱ በአንድ ወር ውስጥ other department, the office shall
taa hojii biraa yoo ta’e, manni hojiicha
ከሐላፊነት እንዲነሳ ከጠየቀ ይህንኑ submit question for the removal
ji’a tokko keessaatti ittigaafatamum-
of the employee from position to
maa irraa akka ka’uuf yoo gaafate ለለክልሉ ፐብሊክ ሰርቪስና የሰው ሐብት
Oromia public service and human
kanuma Biiroo Paablik Sarviisii fi ልማት ቢሮ ጥያቄ ያቀርባል፡፡ resource development Bureau
Misooma Qabeenya Namaa Naan-
within one month.
nichaatiif gaaffii ni dhiyeessa.
69. የአስተዳደራዊ እርምጃ ውሳኔዎችን
69. Notifying Administrative Penalty
69. Murtii Tarkaanfii Bulchiinsaa ለመስሪያ ቤቶች ስለማሳወቅ
to the Offices
Mana Hojii Beeksisuu
1) በየደረጃው ያለ የገንዘብና ኢኮኖሚ ትብብር 1) Bureau or office of the finance
1) Biiroo yookiin Waajjirri Maallaqaa
fi Walta’iinsa Diinagdee sadarkaa ቢሮ ወይም ጽህፈት ቤት የአስተዳደራዊ and economic cooperation of each
sadarkadhaan jiran yaadota murtii hierarchical level shall notify to
ቅጣት የውሳኔ ሐሳቦች በዚህ ደንብ
adabbiiwwan bulchiinsaa bu’uura the concerned government office
ውስጥ በተገለጹት መሰረት በሚቀርቡበት about the administrative penalty
dambii kana keessatti ibsamani-
in yammuu dhiyaatan mana hojii ጊዜ ጉዳዩ ለሚመለከተ አካል በደብዳቤ that submitted as per the expla-
dhimmii ilaalu xalayaan ni beeksiisa. ያሳውቃል፤ nation of this regulation;
2) Murtii adabbii bulchiinsaa bu’uu- 2) Causes to be send any adminis-
2) በአንቀጽ 67 እና 68 መሰረት የሚወሰድ
ra keewwata 67 fi 68 fudhatamu trative penalty which taken as per
kamiyyuu kallattiin mana hojii ማንኛውም የቅጣት ውሳኔ በቀጥታ ጥፋቱን article 67 and 68 of this regulation
balleessicha raawwateef, garagal- ለፈጸመው መስሪያ ቤት በግልባጭ ደግሞ directly to the government office
chaan immoo, Daarektooreetii that committed the offences; make
ለቢሮው ኢንስፔክሽን ዳሬክቶሬት፣የቅጣት
Inispeekshiinii Biiroof, daarek- the copy thereof forward to the di-
የውሳኔ ሐሳብ ላቀረበው እንዲሁም ጉዳዩ rectorate of inspection of the Bu-
tooreetii yaada murtii adabbii
dhiyeesseef akkasumas, kutaa ho- ለሚመለከታቸው መስሪያ ቤቶች የውስጥ reau for directorate that submitted
jii odiitii keessaa manneen hojii ኦዲት ክፍል እንዲደርስ ያደርጋል፤ recommendation to take measure
mootummaa dhimmichi ilaallatu and to the concerned internal au-
akka gahu ni taasisa. dit department of the public body;
Dambii Lak. 207/2011 Fuula 41 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ $1 Regulation No. 207/2019 page 41
3) Bu’uura dambii kanaan Biiroon 3) በየደረጃው ያለ የገንዘብና ኢኮኖሚ 3) The Bureau or finance and eco-
yookiin Waajjirri Maallaqaa fi ትብብር ቢሮ ወይም ጽህፈት ቤት በዚህ nomic cooperation office found
Walta’iinsa Diinaagdee sadarkaa at various hierarchies shall
ደንብ መሰረት የተወሰዱትን አስተዳደራዊ
sadarkaan jiru ragaa tarkaanfii- identify and keep data of ad-
wwan adabbii bulchiinsaa fud- የቅጣት እርምጃዎች መስሪያ ቤቶችን ministrative measures through
hataman manneen hojiin adda በመለየት ይይዛል፤ እንዳስፈላጊነቱ identifying them in office; pro-
baasuun ni qabata; akkaataa bar- vide same where requested as
በሚጠየቅበት ጊዜ ያቀርባል፡፡
baachisummaa isaatti yammuu necessary.
gaafatamu ni dhiyeessa.
70. የአስተዳደራዊ ቅጣት ቅሬታ አቀራረብ 70. Administrative Penalty Com-
70. Sirna Komii Adabbii Bulchiinsaa ሥርዓት plains Procedure
Namni adabbiin bulchiinsaa
አስተዳደራዊ እርምጃ የተወሰደበት ሰው A person up on whom admin-
irratti fudhatame komii isaa
istrative penalty is imposed
bu’uura Labsii Hojjattoota Moo- ቅሬታውን በክልሉ የመንግስት ሰራተኞች
may lodge his complain to the
tummaa Naannichaatiin qaama አዋጅ መሰረት ጉዳዩን ለመመልከት
dhimmicha ilaaluuf aangoo qa- concerned body in accordance
buuf dhiyeeffachuu ni danda’a. ስልጣን ላለው አካል ሊያቀርብ ይችላል፡፡ with the regional civil servants
proclamation.
71. Hordofii Adabbii Bulchiinsaa 71. የአስተዳደራዊ ቅጣቶች ክትትል
1) Ittigaafatamaan odiitii keessaa 71. Follow up of Administrative
1) የመንግስት መስሪያ ቤቶች የውስጥ ኦዲት penalties
mannen hojii mootummaa ho-
jiirraa oolmaa murtiiwwan ad- ኃላፊ የተሰጡትን የቅጣት ውሳኔዎችን 1) The head of internal audit of
abbii kennaman hordofuudhaan ተፈጻሚነት በመከታተል ከወራዊ ሪፖርት the government offices shall
gabaasa ji’aa wajjiin Hoogganaa follow up implementation of
ጋር ለቢሮ ኃላፊው ወይም በየደረጃው
Biirichaaf yookiin Ittigaafatamaa the given administrative deci-
Waajjira Maallaqaa fi Walta’iinsa ላሉ የገንዘብና ኢኮኖሚ ትብብር ጽህፈት sion and submit to the head of
Diinagdee sadarkaa sadarkaan ji- ቤቶች ሀላፊ ያቀርባል፤ the bureau or head of finance
ruuf ni dhiyeessa. 2) ቢሮው ወይም በየደረጃው ያሉ መዋቅሮቹ and economic cooperation of-
2) Biiroon yookiin caasaaleen isaa fice of various hierarchical level
የአስተዳደራዊ ቅጣት ውሳኔዎቹን
sadarkaan jiran bu’aa raawwii with the monthly report;
murtiiwwan adabbii bulchiinsaa አፈጻጸም ውጤት በማቀናጀት ያልተፈጸመ 2) The Bureau or its structures at
qindeessudhaan kan hin raw- ካለም በመለየት እንዲፈጸም ያደርጋል፡፡ each hierarchy shall organize the
watamiin yoo jiraate adda baasee implementation of the adminis-
akka raawwatamu ni taasisa. trative penalties and identify the
72. የፍትሐብሄር እርምጃ
unenforced ones and causes it to
72. Tarkaanfii Hariiroo Hawaasaa 1) ማንኛውንም የገንዘብና የንብረት ጉድለት be implemented.
1) Hir’ina qabeenyaa fi maallaqaa
ለማስመለስ የሚያስችል የህግ እርምጃ
kamiyyuu tarkaanfiin deebisii-
ጉዳዩ በሚመለከተው ህግ መሠረት 72. Civil Measure
suu dandeessisu bu’uura seera
dhimmi ilaaluutiin fudhatamuu 1) Any measure that enables to re-
መወሰድ አለበት፤
qaba. cover the reduced public money
2) በፋይናንስ አስተዳደር አዋጅ ቁጥር and property shall be taken in ac-
2) Bu’uura Labsii Bulchiinsa Faay-
inaansii Lak. 156/2002 keewwata 156/2002 አንቀጽ 67 (5) መሠረት cordance with the relevant laws;
67 (5)tiin manni hojii mootum- የመንግስት መስሪያ ቤት ክሱን 2) Unless specially permitted for
maa himanicha akka dhaabu the government office to with-
እንዲያቆም በተለየ ሁኔታ ካልተፈቀደ
haala addaatiin yoo eeyyamame draw the suit in accordance
በስተቀር የመንግስት ሠራተኛ ተጠያቂ with article 67 (5) of the finan-
malee, hojjataan mootummaa
kan ittiin gaafatame meeshaa የሆነበትን ያጎደለውን ንብረት ወይም cial administration proclama-
yookiin maallaqa hir’ate deebi- ገንዘብ መመለስ አለበት፡፡ tion No.156/2010, the worker
suu qaba. shall return the reduced money
or property.
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73. Tarkaanfii Naamusaa 73. የዲሲፕሊን እርምጃ 73. Disciplinary Measure
1) Ittigaafatamaan olaanaan mana 1) የመንግስት መስሪያ ቤት የበላይ ኃላፊ 1) Where the higher head of a
hojii mootummaa ragaan gahaan government office make sure
በቂ ማስረጃ መኖሩን ሲያረጋግጥ በክልሉ of the existence of sufficient
jiraachuu isaa yoo mirkaneeffatu
bu’uura seera Hojjattoota Moo- የመንግስት ሰራተኞች ህግ መሰረት evidence, he shall take disci-
tummaatiin hojjataa mootum- plinary measure on the worker
ጉድለት የተገኘበት የመንግስት ሰራተኛ
maa hir’inicha raawwate irratti who has caused the reduction
tarkaanfii naamusaa ni fudhata.
ላይ የዲሲፒሊን እርምጃ ይወስዳል፤ in accordance with the civil
2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 መሠረት servants law;
2) Akkaataa keewwata kana keew-
2) The disciplinary measure de-
wata 1 tiin murteen tarkaanfiin የዲሲፒሊን እርምጃ እንዲወሰድ
cided to be taken by the gov-
naamusaa akka fudhatamu mana በመንግስት መስሪያ ቤት የሚወሰነው ernment office as per sub arti-
hojii mootummaatiin murtaa’u cle 1 of this article shall not bar
tarkaanfii qaamota birootiin fud- ውሳኔ በሌሎች አግባብ ባላቸው አካላት
any other measure to be taken
hataman kamiyyuu hin hambisu. የሚወሰደውን ማንኛውንም እርምጃ by other bodies.
አያስቀርም፡፡
74. Bakka Buusuu 74. Reimbursement
Maallaqni mootummaa sababa When the shortage of cash
badeef hir’inichi maallaqa kaf- 74. ስለመተካት resulting from loss of public
faltii baasiiwwan dabalataa gaa- የመንግስት ገንዘብ በመጥፋቱ ምክንያት money which calls for addi-
fatu yeroo qunnamu ittigaafat- tional disbursement arises, the
ተጨማሪ ክፍያን የሚጠይቅ የገንዘብ reimburse shall be charged
amaan olaanaan mana hojichaa
yookiin barreeffamaan hojjataan ጉድለት ሲያጋጥም የመስሪያ ቤቱ የበላይ from the allowed budget to im-
ramadame yoo raggaasise, hojii plement the related activities up
ኃላፊ ወይም በፅሁፍ የተመደበ ሌላ
walfakkaatuuf akka oolu baajata on approval by the head of the
ሰራተኛ ካጸደቀው ለተመሳሳይ ተግባር government office or by other
hayyamame irraa kaffaltiin akka
እንዲውል ከተፈቀደው በጀት ላይ ክፍያ worker as may be assigned in
raawwatamu gaafatamuu qaba.
writing.
እንዲፈጸም መጠየቅ አለበት፡፡
75. Saanduqa Mootummaa 75. Public Strongbox
1) Qabduun maallaqaa mana hojii 1) In the case of unauthorized
75. የመንግስት ካዝና
mootummaa hayyama malee yoo absence or death or incapacity
hafu, yoo du’u yookiin dandeettii 1) የመንግስት መስሪያ ቤት ገንዘብ ያዥ of a cashier of the government
yoo dhabu saanduuqichi ittigaa- ያለፈቃድ ሲቀር፣ሲሞት ወይም ችሎታ office, the strongbox shall be
fatamaa faayinaansii fi ittigaafa- sealed by the head of finance
ሲያጣ ካዝናው በፋይናንስ ኃላፊ እና
tamaa olaanaa odiitii keessaatiin and internal audit of the office;
ni saamsama. በውስጥ ኦዲት የበላይ ኃላፊ ይታሸጋል፤ 2) The higher head of the govern-
2) Ittigaafatamaan olaanaa mana 2) የመንግስት መስሪያ ቤት የበላይ ኃላፊ ment office shall immediately
hojii mootummaa bu’uura qa- form a committee in accor-
በቢሮው መመሪያ መሠረት በካዝና dance with directives issued
jeelfama Biirootiin qabeen-
ya sanduuqa keessatti argamu ውስጥ የሚገኘውን ንብረት ለመወሰን እና by the Bureau to determine the
murteessuu fi tarreeffama isaa properties in the strongbox and
ዝርዝሩን ለማዘጋጀት ወዲያውኑ ኮሚቴ
qopheessuudhaaf yeroodhuma
to prepare its list;
ያቋቁማል፤ 3) The committee shall conduct
sana koree ni hundeessa.
3) ኮሚቴው በምስክሮች ፊት ካዝናውን inspection of the strongbox by
3) Korichi ragoota duratti kaazinaa opening it in the presence of
banuudhaan bu’uura qajeelfamni በመክፈት ቢሮው የሚያወጣው መመሪያ
witnesses and report its finding
Biiroon baasu ajajuun qoranni- በሚያዘው መሠረት ምርመራውን in accordance with directives
cha gaggeessuu fi bu’aa argatus issued by Bureau.
ማካሄድ እና የሚያገኘውን ውጤትም
gabaasuu qaba.
ሪፖርት ማድረግ አለበት፡፡
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76. Hir'ina Gabaasuu 76. ጉድለትን ሪፖርት ስለማድረግ 76. Reporting Losses
1) Hir’inni kamiyyuu herrega moo- 1) ማንኛውም ጉድለት በመንግስት ሂሣብ 1) Any loss shall be reported in
tummaa keessatti gabaafamuu qaba. the public accounts;
2) Dimshaashni hir’ina maallaqaa ውስጥ ሪፖርት መደረግ አለበት፤
2) The total amount of the loss of
herrega deebi’u kamiyyuu osoo 2) ማንኛውም የተመላሽ ሂሳብ ጠቅላላ money excluding any recov-
hin dabaliin gabaasa herrega የገንዘብ ጉድለት ሳይጨምር ጉድለቱ eries shall be reported in the
bara baajata hir’inichi itti raaw- public account for the fiscal
በተፈፀመበት የበጀት ዓመት ሂሳብ ሪፖርት
watametti yookiin hir’inichi year in which the loss occurred
yammuu sanatti osoo hin beeka- ወይም ጉድለቱ በወቅቱ ሳይታወቅ ሲቀር
or when the loss is not discov-
miin yoo hafu, bara hir’inichi ጉድለቱ በተደረሰበት ዓመት የመንግስት ered in this time, in the public
bira gahametti herrega mootum-
ሂሳብ ውስጥ ሪፖርት ይደረጋል፤ account of the year that such
maa keessatti ni gabaafama.
loss is discovered;
3) Hir’inootni yoo deebifaman her- 3) ጉድለቶች ተመላሽ ሲደረጉ ገንዘቡ
rega mootummaa bara baajataa 3) Where the loss is recovered, it
በተመለሰበት የበጀት ዓመት የመንግስት
maallaqni itti deebi’etti gabaafa- shall be reported in the public
ሂሳብ ሪፖርት መደረግ አለበት፡፡ accounts of the fiscal year in
muu qaba.
which the money is recovered.
Kutaa Kudha Afur ክፍል አሥራ አራት
Tumaalee Adda Addaa Part Fourteen
ልዩ ልዩ ድንጋጌዎች
77. Daangaa Yeroo Turtii Galmee Miscellaneous Provisions
77. የመዛግብት የቆይታ ጊዜ ገደብ 77. Limitation Period of Retaining
1) Manni hojii mootummaa kami-
yyuu mana hojichaatiif yookiin 1) ማንኛውም የመንግስት መስሪያ ቤት Accounts
odiitaroota alaatiif dhimma ka- ለመስሪያ ቤቱ ወይም ለውጭ ኦዲተሮች 1) Any government office shall
miyyuu odeeffannoodhaaf kan retain any financial evidenc-
ለማንኛውም ጉዳይ በመረጃነት
barbaachisan ragaalee faayinaan- es and accounts for sufficient
sii fi galmeewwan yeroo gahaa የሚያስፈልጉ የፋይናንስ መረጃዎችና period any matter to provide
ta’eef tursiisuu qaba. መዛግብት በቂ ለሆነ ጊዜ ማቆየት አለበት፤ necessary information for the
2) Keewwata kana keewwata xiqqaa government office or external
2) በዚህ አንቀጽ ንዑስ አንቀጽ 1 ሥር
1 jalatti kan tumame jiraatus, auditors;
odeeffannoowwanii fi galmeew- የተደነገገው ቢኖርም ማናቸውንም
2) Notwithstanding to sub article
wan faayinaansii kamiyyuu yoo የፋይናንስ መረጃዎችና መዛግብት ቢያንስ 1 of this article they shall retain
xiqqaate waggaa kudhaniif tursi- ለአስር አመት ማቆየት አለባቸው፡፡ any financial information and
isuu qabu.
accounts for at least ten years.
78. Gosa Galmeewwan Turuu Qabanii 78. መቆየት ያለባቸው የመዛግብት ዓይነቶች
78. Types of Accounts to be Retained
Bu’uura dambii kana keewwa- በዚህ ደንብ አንቀጽ 77 መሠረት መቆየት The financial information and
ta 77 tiin odeeffannoowwanii fi
galmeewwan faayinaansii turuu ያለባቸው የፋይናንስ መረጃዎችና accounts to be retained in accor-
qaban kanneen armaan gaditti መዛግብት ከዚህ በታች የተመለከቱትን dance with article 77 of this regu-
ibsaman ni dabalatu: lation shall include the following:
ይጨምራል፡-
1) Mana Maree Bulchiinsaan yooki- 1) Any matter submitted for ap-
1) በአስተዳደር ምክር ቤት ወይም በቢሮው proval by the regional Admin-
in Biirichaan akka raggaasifaman
dhimmoota dhiyaatan kamiyyuu; እንጸድቁ የቀረቡ ማናቸውም ጉዳዮች፤ istrative Council or the Bureau;
2) Tarkaanfiin fudhatamuu isaa kan 2) እርምጃ መወሰዱን የሚገልጹ ማናቸውም 2) Any evidence indicating that
ibsan ragaalee kamiyyuu; measure has been taken;
ማስረጃዎች፤
3) Dhimmoota faayinaansii ilaal- 3) Finance related issues so far
chisee barreeffamaa turan; 3) የፋይናንስ ጉዳዮችን አስመልክቶ የተደረጉ written;
4) Tarreeffama sochii faayinaansii fi መጻጻፎች፤ 4) Any list of financial transactions
sanadoota deeggarsaa kamiyyuu; 4) ማንኛውም የፋይናንስ እንቅስቃሴ ዝርዝር and supporting documents;
fi
እና ደጋፊ ሰነዶች፤
Dambii Lak. 207/2011 Fuula 44 ደንብ ቁጥር 2)7/፪ሺ01 ገጽ $4 Regulation No. 207/2019 page 44
5) Galmeewwan maallaqa callaa, 5) ማንኛውም የጥሬ ገንዘብ መዛግብት፣ 5) Any cash books, receipts and
nagaheewwanii fi galmeewwan ደረሰኞች እና መሠረታዊ የፋይናንስ basic financial records.
bu’uura faayinaansii kamiyyuu.
መዛግብት፡፡
79. Using Electronic Methods
79. Mala Elektroniksiin Fayyadamuu 1) The Bureau shall implement the
1) Biiroon sirna bulchiinsa faay- 79. በኤሌክትሮኒክ ዘዴዎች ስለመጠቀም wider application of electronic
inaansii mootummaa Labsii fi 1) ቢሮው በአዋጅና በዚህ ደንብ የተዘረጋው methods that help to make the
dambiidhaan diriire caalaatti si- የመንግስት የፋይናንስ አስተዳደር ሥርዓት financial administration system
ya'ataa fi bu'a qabeessa akka ta'u of the government established
ይበልጥ ቀልጣፋ እና ውጤታማ እንዲሆን
taasisuuf kan dandeessisan mala in proclamation and regulation
elektirooniksii bal'inaan akka faay- ለማድረግ የሚያስችሉ የኤሌክትሮኒክስ
more efficient and effective;
idaa irra oolan ni taasisa. ዘዴዎች በስፋት ሥራ ላይ እንዲውሉ 2) To ensure the efficiency and
2) Biiroon sirna bulchiinsa faay- ያደርጋል፤ modernization of the public
inaansii mootummaa ammayy- finance administration sys-
2) ቢሮው የመንግስት ፋይናንስ አስተዳደር
eessuu fi si’oomina akka qabatu tem, the Bureau shall make the
ሥርዐትን ለማዘመንና ቀልጣፋ ለማድረግ
taasisuuf odiitii bulchiinsaa baa- budget administration audit,
jataa, kaffaltii yookiin dabarsa የባጀት አስተዳደር ኦዲት፣ የክፍያ ወይም
payment or cash transfer, con-
maallaqaa, herreega walitti qa- የገንዘብ ማስተላለፍ፣ተሰብሳቢ ሂሳብና
solidate account and report to
bamaa fi gabaasa maloota elek- ሪፖርት የኤሌክትሮኒክስ ዘዴዎችን be implemented by using elec-
tirooniksiitiin fayyadamuun haa-
በመጠቀም የሚተገበርበትን ሥርዐት tronic method;
la hojii irra itti ooluu ni dirirrisa.
ይዘረጋል፤ 3) The Bureau shall introduce the
3) Biiroon sirni bulchiinsa qabeen-
yaa ammayyaa ta’e hojii irraa 3) በሮው ዘመናዊ የንብረት አስተዳደር
application of software in order
akka oolu taasiisuuf moosajii to ensure the implementation
ሥርዐት ተግባር ላይ እንዲውል
yookiin sooftweerii faayadamu- of modern property adminis-
ለማድረግ ሞሳጅ ወይም ሶፍትዌር tration system;
un haala hojii irraa itti oolu ni
diriirsa.
በመጠቀም ሥራ ላይ የሚውልበትን 4) The Bureau shall implement
4) Biiroon qisaasama qabeenyaa ሁኔታ ይዘረጋል፤ modern electronic evidence re-
hir’isuuf kuusaa ragaa elek- 4) ቢሮው የንብረት ብክነትን ለመቀነስ cord or data base so as to mini-
tirooniksii yookiin daataa beezii mize wastage of resources.
ዘመናዊ የኤሌክትሮኒክስ ማስረጃዎች
ammayyaa hojii irra ni oolcha.
ክምችት ወይም ዳታ ቤዝ ሥራ ላይ
80. Transitory Provisions
ያውላል፡፡ 1) Without prejudice to the con-
80. Tumaalee Ce'umsaa
1) Hojjattoota mootummaatiif liqi- tinuation of long term loan
in yeroo dheeraa kennama ture 80. የመሸጋገሪያ ድንጋጌዎች hitherto been provided to civil
akkuma jiruttii kan itti fufu ta’ee, 1) ለመንግስት ሠራተኞች ይሰጥ የነበረው
servants, its implementation
haalli raawwii isaa qajeelfama particulars shall be determined
የረጅም ጊዜ ብድር እንደተጠበቀ የሚቀጥል
Biiroon baasuun kan murtaa’u by the directive to be issued by
ta’a. Barbaachisaa ta’ee yoo ar- ሆኖ አፈጻጸሙ ቢሮው በሚያወጣው the Bureau; The Bureau may
game Biiroon dhaabuu ni dan- መመሪያ የሚወሰን ይሆናል፤ አስፈላጊ suspend such loan where found
da’a. ሆኖ ከተገኘ ቢሮው ሊያቆም ይችላል፤ necessary;
2) Dambiin kun osoo hin bahiin 2) ይህ ደንብ ሥራ ላይ ከመዋሉ በፊት 2) Financial transactions com-
dura sochiiwwan faayinaan- menced prior to the issuance
የተጀመሩ የፋይናንስ እንቅስቃሴዎች
sii eegalaman akkaataa dambii of this regulation shall be com-
lakk.138/2004 tiin xumura kan በደንብ ቁጥር 138/2004 መሰረት
pleted in accordance with regu-
argatan ta’a. ፍጻሜያቸውን የሚያገኙ ይሆናል፡፡ lation No.138/2012.
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81. Malawwan Turtii 81. የቆይታ ዘዴዎች 81. Methods of Retention
Biiroon malawwan qabiinsaa fi ቢሮው በሰነድ አያያዝ ዘዴና ሁኔታ ላይ The Bureau may issue directive
haalawwan sanadaa irratti hun- whereby it determines the du-
daa’ee odeeffannoo fi galmeew- በመመስረት የፋይናንስ መረጃና መዛግብት
ration of retention of financial
wan faayinaansii yeroo turtii isaa የቆይታ ጊዜ የሚወስንበት መመሪያ information and records de-
ittiin murteessu qajeelfamaan ሊያወጣ ይችላል፡፡ pending on handling methods
baasuu ni danda’a. and condition of the docu-
ments.
82. Seerota Raawwatiinsa Hin qabaanne 82. ተፈጻሚነት ስለማይኖራቸው ሕጎች
1) Dambiin, qajeelfamni fi bar- 1) ይህን ደንብ የሚቃረን ማንኛውም 82. Inapplicable Laws
maatileen hojii dambii kanaan
ደንብ፣መመሪያ እና ልማዳዊ አሠራር 1) Any regulation, directive and
walfaalleessan kamiyyuu dhim-
በዚህ ደንብ ውስጥ በተሸፈኑ ጉዳዮች ላይ customary practice which con-
moota dambii kana keessatti
hammataman irratti raawwatiin-
tradicts with this regulation
ተፈጻሚነት አይኖረውም፤
sa hin qabaatan. shall not be applicable on the
2) የኦሮሚያ የፋይናንስ አስተዳደር ደንብ matters covered under this reg-
2) Dambiin Bulchiinsa Faayinaansii
Mootummaa Naannoo Oromi- ቁጥር 138/2004 በዚህ ደንብ ተሽሯል፡፡ ulation;
yaa lak.138/2004 dambii kanaan 2) Oromia Regional State Finan-
haqamee jira. cial Administration Regulation
83. መመሪያ የማውጣት ሥልጣን
No.138/2012 is repealed by
ቢሮው ይህን ደንብ ለማስፈጸም መመሪያ this regulation.
83. Angoo Qajeelfama Baasuu
Biiroon dambii kana raawwwa- ሊያወጣ ይችላል፡፡
chiisuuf qajeelfama baasuu ni 83. Power to issue directive
danda’a. The Bureau may issue directive
84. ደንቡ የሚፀናበት ጊዜ
for the implementation of this
84. Yeroo Dambiin Kun Hojiirra Itti ይህ ደንብ ከሰኔ 6, 2011 ጀምሮ የፀና regulation.
Oolu ይሆናል፡፡
Dambiin kun Waxabajjii guyyaa 84. Effective Date
6, bara 2011 irra eegalee hojiirra This Regulation shall enter in to
kan oolu ta’a. force as of June 13, 2019
ፊንፊኔ
Finfinnee, ሰኔ 6, 2011 Finfine
Waxabajjii 6, bara 2011 June 13, 2019
Shimallis Abdiisaa ሺመልስ አብዲሣ
Shimelis Abdisa
Pirezidaantii Ittaanaa Mootummaa የኦሮሚያ ክልላዊ መንግስት ምክትል ፕሬዝዳንት
Vice President of Oromia Regional
Naannoo Oromiyaa
State