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FEDERAL NEGARIT GAZET A
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
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CONTENTS
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ADDIS ABABA - 19'hDec. 1996
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Proclamation No. 57/1996
Federal Government of Ethiopia Financial
Administration Proclamation
Page 298
PROCLAMATION
No. 57/1996
FINANCIAL ADMINISTRATION
PROCLAMATION OF THE FEDERAL
GOVERNMENT OF ETHIOPIA
WHEREAS, a modem and efficient financial administration system is essential to a well-functioning government;
WHEREAS, it has become necessary to set out the basic
concepts, principles and elements which govern the
management of financial resources in the Federal Government of Ethiopia;
NOW, THEREFORE, in accordance with Article 55 (I)
of the Constitution of the Federal Democratic Republic of
Ethiopia, it is:hereby proclaimed as follows.
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PART ONE
General
I. Short Title
This Proclamation may be cited as the' 'Federal Government of Ethiopia Financial Administration Proclamation
No. 57/1 996."
2. Definitions
In this Proclamation:
I) "Aid in kind" means any assistance received by the
Federal Government under a bilateral or multilateral
agreement, or from other sources, that is received in
the form of goods or services or any other form other
than money,
2) "Appropriation"
means any authorization of the
council of Peoples' Representatives to pay money out
of the Consolidated Fund,
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Page 299
"Capital Expenditure" means an outlay for the
acquisition of or improvements to fixed assets, and
includes expenditures
made for consultancy
services;
"Consolidated Fund" means all public moneys that
are on deposit at the credit of any public body where
the bank account has been opened by the Ministry
under this Proclamation; all public moneys held in
cash by any public body pending disbursement; and
all aid in kind;
"Commitment" means an obligation that becomes a
liability if and when the terms of existing contracts,
agreements or laws are met;
Disbursement" means the release of any public
money from the consolidated Fund;
"Federal Government"means the Federal Government of Ethiopia;
"Fiscal Year" means the period beginning Hamle
Ist and ending Sene 30th;
"Grace Period" means the thirty (30) days immediately following Sene 30thduring which invoices
received in the previous fiscal year for goods and
services received in that year shall be paid from the
previous fiscal year's appropriation;
"Lapse" means termination of spending approval;
"Minister or Ministry" means the Minister of
Finance or the Ministry of Finance respectively.
"Other Receivables" means any amount owing to
the Federal Government other than a tax or penalty;
"Public Body" means any organ of the Federal
Government which is partly or wholly financed by
Government allocated budget;
"public Money" means all money belonging to the
Federal Government received or collected (or
receivable) by the Minister or by any official of the
Federal Government or by any person authorized to
receive and collect such money on behalf of the
Federal Government and includes;
(a) special funds of the Federal Government and
(b)
(c)
the income and revenue from them;
revenues of the Federal Government;
money raised by the Federal Government by the
issuance and sale of securities;
(d) money received by the Federal Government or
any public body as loans or as assistance under
bilateral or multilateral agreements or from
other sources; and
(e) aid in kind.
15) "Public Property" means all property, except public
money and land, belonging to the Federal Government;
16) "Remission" means the discharge or release from
taxes, penalties or other receivables due to the
Federal Government;
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4. Responsibility
and Accountability
The head of every public body is accountable to the
Council of Ministers for the responsibility to ensure that
the provisions of this Proclamation and of Regulations
made under it are fully and properly implemented by the
public body for which he or she is responsible.
PART TWO
Collection and Deposit of Public Money
I)
2)
There shall be one consolidated Fund into which all
public money shall be paid except that otherwise
allowed by law.
Aid in kind shall be recorded in the Consolidated
3)
Fund at a value to be determined by the Ministry.
The Consolidated Fund shall be maintained and
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This Proclamation applies to public bodies.
The Council of Ministers may from time to time.
issue the list of public bodies to be governed by this
proclamation.
S. Consolidated Fund
4)
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means the cancellation from the
books of accounts, of receivables or obligations due
to the Federal Government or any claims by the
Federal Government;
"Security" means something given or pledged to
secure a financial promise or a financial obligation
and includes a treasury bill, a note or a bond;
"Sinking Fund" means a fund invested to repay a
long-term debt, replace fixed assets or for any other
public purpose determined by regulations issued by
the Council of Ministers;
"Budget Subsidy" means the annual budgetary
amount provided by the Federal Government to a
Regional Government;
"Transfer" means the authorized movement of
funds in an approved budget from one head.
subhead, or item to another;
"Special Purpose" means an activity of the Federal
Government which in accordance with legislative
authority is carried out by earmarked public money.
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administered by the Ministry.
The Ministry may open. in the name of any public
body. bank accounts for the deposit of public money
and such accounts shall form part of the Consolidated Fund.
6. Collections
I)
2)
No public money shall be collected except when
authorized by law.
No public money shall be collected without the use
of the official receipts of the Ministry.
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in the Con-
solidated Fund to the credit of the Ministry. except
aid in kind which shall be recorded in the Consolidated Fund and therefore deemed to be deposited.
Money paid into the consolidated Fund for a speical
purpose may be paid out of the consolidated Fund.
according to the proclamation which established the
special purpose.
l).
Interest may be paid from the Consolidated Fund on
the money paid into the Consolidated Fund for a
special purpose.
Subject to the approval of the Council of Ministers
the rate of interest shall be fixed by the Ministry in
consulation with the depositor.
The National Bank of Ethiopia shall pay interest on
all accounts held by it in the name of the Ministry or
any public body. The rate of interest shall be fixed by
a mutual agreement of the Ministry and the bank.
PAR T THREE
Remissions. write-off's, Fees and Charges
Remissions
1) The Council of Ministers may. for good cause and
upon the recommendation of the Minister or the
Minister of the Federal Government Revenues
Board. remit any tax, including any interest paid or
payable on it.
2) The Minister of the Federal Government Revenues
Board may. for good cause and in accordance with
directives issued by the Board, remit any penalties on
tax. including any interest paid or payable on them.
3) The Minister may. upon approval by the Council of
Ministers, for good cause remit any other receivable
and any interest paid or payable on it.
10. Condjtjons ForRemjssjons
'}"IJI.:" fO'U'.I.''JIFN/J'
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All public money shall be deposited
X. Interest
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1996-Page301
Every authorized person who collects or receives public
money shall keep a record of receipts and deposits of it in
the form and manner prescribed in directives issued by
the Ministry.
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7. Deposjts
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A remission of the types described under Article 9 above
may be total or partial or conditional or unconditional
and may be granted;
I) before. after or pending any suit for the recovery of
2)
3)
the tax. penalty or other receivable in respect of
which the remission is granted;
before or after any payment of the tax. penalty or
other receivable has been made or enforced by
process or execution; and
with respect to a tax or other receivable in any
particular case or class of cases and before the
liahilitv for it arises.
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No. 14 19<11
December
1996
-
Page 302
Remissions of Amounts Paid
Remissions of amounts paid. under this proclamation or
any other proclamation shall be paid out of funds
appropriated specifically for this purpose.
12. Reporting of Remissions
Remissions granted under this Proclamation or any other
proclamation during fiscal year shall be reported In the
Public Accounts for that year.
13. Write-offs
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The Ministry may issue Regulations regarding the
writing off of all or part of any receivable or
obligation due to the Federal Government or any
claim by the Federal Government.
Such
Regulations may prescribe:
(a)
the criteria for determining whether any
receivable, obligation or claim may be written-off;
(b) the requirements to be met and the procedures
to be followed before any receivable,
obligation or claim may be written-off. and
(c) the information and records to be kept in
respect of receivable. obligations and claims
that are written-off.
2) No receivable, obligation or claim. the writing-off
which would result in a charge to an appropriation.
shall be written-off unless the amount written-off is
included as a budgetary expenditure in an appropriation
proclamation
or
any
other
proclamati on.
3) The writing-off of any receivable. obligation or
claim does not affect any right of the Federal
Government to collect or recover the receivable,
obligation or claim.
4) Any receivable, ohligation or claim written-off
under this Proclamation or any other proclamation
during a fiscal year shall be reported in the Public
Accounts for that year.
14. Fees and Charges
I)
2)
The Council of Ministers may issue regulations
with respect to fees and charges levied hy public
bodies for providing goods, services or use of
facilities.
Sub-Article (I) of this Article shall not apply where
another proclamation provides specific authority
for the matters described therein.
PART FOUR
Budget
15. Format and Ceijling of Budget
1. The Ministry and the Ministry of Economic Development <Ind Cooperation In consultation with the appropriate government authority shall establish the format
for annual budgetary submi~sions and the maximum
amount on which each budget request is to be based.
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19. Budget Transfers between Public Bodies
The Council of Ministers may authorize the transfer of
funds from the capital budget of one public body to the
capital budget of another public body under the
following conditions:
I) where such transfer is necessitated by an approved
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reorganization of the public body or by a reallocation
of responsibilities; or
where a deficiency in one public body's capital
budget can be met by an offsetting transfer from
another public body's capital budget provided the
capital budget receiving additional funds is a
previously approved capital budget.
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The Minister may delegate any authorization to
transfer funds to the appropriate head of the public
body provided such tansfers are within major items
of the recurrent Budget.
The Minister of Economic Development
and
Cooperation may delegate the appropriate head of
the public body any authorization to transfer budget
from one capital project to another.
1\.f\(D.
.'
:w.
The Ministry of Economic Development and
Cooperation shall establish the format for the
multi-year Public Investment Programme.
to the Recurrent Budget.
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Page 303
to the Capital Budget subject to regulations issued by
the Council of Ministers.
2) No transfers shall be allowed from the Capital Budget
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I) Transfers shall be allowed from the Recurrent Budget
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17. Budget Transfer
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The Budget Appropriation shall be approved by the
Council of Peoples' Representatives by Sene 30'11and all
public bodies shall be notified by Hamle 7.
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16. Budget Approval and NotifIcation
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20.
Transfer for Emergency Expenditures
Emergency expenditures may be provided on the
authority of the Council of Ministers by transfer from the
Provision for Unforeseen Expenses, subject to any
limitations imposed by the budget Proclamation for the
current fiscal year, where additional funds are requested
on the basis that they are urgently required for the current
year's operations and could not have been foreseen in the
Annual Budget.
21. Supplementary Budget
Supplementary
Budget
appropriations
may be
authorized by the Council of Peoples' Representatives.
on the recommendation of the Council!';- Ministers.
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Except as provided in Articles 17 to 22, no disbursements to public bodies shall be made in a fiscal year
which exceed the amounts appropriated in the budgetary
proclamation for that fiscal year.
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No disbursements shall be made out of the Consolidated Fund without the prior authorization of
the Council of Peoples' Representatives in the form
of an appropriation.
No expenditure or commitment of expenditure can
be incurred from an appropriation without the
approval of the Ministry.
24. Disbursement Limits
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PART FIVE
Public Disbursements
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If the Council of Peoples' Representatives has not
approved the annual Budget by the beginning of the
fiscal year to which it relates, then the approved
recurrent budget of the previous fiscal year shall be
implemented on a monthly basis until the Annual
Budget for the current fiscal year is approved.
Not withstanding sub-Article (I) of this Article,
funds for previously approved capital projects shall
be released by the Ministry in consultation with the
Ministry
of Economic
Development
and
Cooperati on.
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1996 -
22. Delay in Budget Approval
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No. 14 19'h December
25.
Commitments
1)
No commitment shall be made against an appropriation except by requisition of the head of the
public body or by a person authorized by him in
writing.
2) No contract or other arrangement
requiring
payment shall be entered into by any public body
unless there is a sufficient unencumbered balance
from the budget to discharge any debt that will be
incurred during the fiscal year in which the contract
or other arrangement is made.
3) The Ministry shall establish the procedures to be
followed and the form in which records for the
control of financial commitments chargeable to
each budgetary item will be registered.
4) The head of the public body shall maintain the
records for the control of financial commitments
chargeable to each budgetary item.
26. Payments for Goods and Services
1)
No payment shall be made by any public body
unless, in addition to any other voucher or certificate required, the head of the public body or
other person authorized by him certifies:
(a) in the case of a payment for the performance of
work, the supply of goods or the rendering of
serVIces:
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terms of the contract, before the completion
of the work, delivery of the goods or
rendering of the service, that the payment is
according to the contract, or
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iii) that, in accordance with the procedures
prescribed by the Minsitry, payment is to be
made in advance of verification, that the
claim for payment is reasonable; or
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The Ministry may prescribe the procedures to be
followed to give effect to the certification and
verification required by this Article.
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in the case of any other payment, that the payee
is eligible for or entitled to the payment.
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the
ii) that a payment is to be made, under the
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- Page 305
goods supplied or the services rendered,
and that the price charged is according to
the contract, or if not specified by the
contract, is reasonable,
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1996
i) that the work has been performed,
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14 19thDecember
1',t\O:"::
27. GracePeriod at the End of the Fiscal Year
In the 30 days period immediately following the end of
each fiscal year, every public body shall pay all invoices
received before the end of that year for:
I) goods ordered and received prior to the end of the
fiscal year, and
2) services ordered and rendered prior to the end of the
fiscal year.
3) any amount due or owing under a contract, contribution or other similar arrangement entered into
before the end of the fiscal year,
28. Special Conditions for Capital Budget
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Notwithstanding Article 27 above payments for capital
expenditures may ,be made in the 30 days period, after
the end of the fiscal year provided such payment has
been approved by the Council of Ministers prior to the
end of the fiscal year.
h (,: A il Yo:il:"
PART SIX
Management of Unsepent Funds
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29. Unspent Funds
I)
With the exception of Articles 27 and 28 of this
Proclamation and subject to directives issued by the
Ministry, the unspent balance of an appropriation
granted for a fiscal year shall lapse and shall be
credited to the Treasury Account of the Ministry.
2) Notwithstanding the provisions of "ub-Article 1 of
this Article, unspent balances of grants and loans
shall be retained in the consolidated fund for
continued use as may be necessary.
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Every advance that is not repaid, accounted for or
rcovered by the end of the fiscal year in which it was
made shall be reported in the Public Accounts for that
year.
Any advance or any portion of it that is not repaid,
accounted for or recovered in accordance with the
regulations covering such advances may be recovered:
I) out of any money payable, except for pension money
payable, by the Federal Government to the person to
whom the advance was made or,
2) where the person is deceased, out of any money
payable, except for pension money payable, by the
Federal Government to the heirs of that person.
Any amount received by the Federal Government in a
fiscal year as,
(a) a refund of an expenditure,
(b) a repayment of an advance,
(c) a refund or repayment of an overpayment,
(d) a rebate, including a tax rebate or some other price
adjustment on a payment,
(e) recovery from an indemnification, or
(f) a recovery under a claim for loss of or damage to the
asset of a public body,
shall be credited to the appropriation against which the
related expenditure, advance or payment was charged.
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PART SEVEN
Public Debt
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33. Authority to Borrow
Without prejudice to Articles 35, 36 and 37 of this
proclamation no money shall be borrowed or security
issued by or on behalf of the Federal Government
without the authorization of the Council of Peoples'
Representatives.
34. Power to Raise Money
1)
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Where authority is given to raise money, by or on
behalf of the Federal Government, the Council of
Ministers may, subject to the Proclamation
authorizing the raising of that money, subsequently
authorize the raising of all or part of that money by
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32. Refunds of Expenditure
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31. Set-off
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direct advance, or security.
For the purpose of implementing sub-Article (1) of
this Article the Council of Ministers may authorize
the Minister or such other officer of the Ministry
designated by him to:
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(a) determine the issuance and maturity dates, and
dates of payment and rates of interest,
(b) sell any securities as may be necessary,
(c) enter into, and to renegotiate, such agreements
determined relating to the issuance and sale of
advances or securities as is consiaered necessary,
and
(d) on-lend all or a portion of a borrowing, subject to
terms and conditions satisfactory to the Minister.
35, Loans for Redemption of Direct Advances, or Securities
<I>'1':~'iH~:r.-:r.") (I),f."" fCPil:"r.
«!}};, I\'hn."'I\I\ru-
Federal Negarit Gazeta - No. 14 191h
December1996- Page307
t,"'~.f
Except for borrowing under Article 37 below, the
Council of Miniters may direct the Minister to borrow
such sums of money as are required for the payment of
any direct advances, or securities that are maturing or
have been called for redemption.
36. Loans for the Management of the Consolidated Fund
The Council of Ministers may authorize the Minister to
borrow for the efficient management of the Consolidated
Fund.
37. Termporary Loans
Where it appears to the Council of Ministers that the
Consolidated Fund will be insufficient to meet the
disbursements lawfully authorized, it may direct the
Minister to borrow, for a repayment period not exceeding six months, and an amount not exceeding such
amount necessary to ensure that the Consolidated Fund
will be sufficient to meet those disbursements,
38. Currency of Borrowings
I) Direct advances, and securities issued or guaranteed
by the Federal Government may be denominated and
repaid in the currency of any other country or
countries.
2) If denominated in foreign currencies, subject to
directives issued by the Ministry. equivalent
amounts in Ethiopian Birr shall be determined by the
rates of exchange quoted by the National Bank of
Ethiopia.
39, Debt Limits
Debt limits may be determined by the Council of
Ministers, and may pertain to debt issued directly or
guaranteed, or both, and to internal or external debt, or
both, and such limits shall be consistent with those
contained in relevant proclamations.
40. Payment of Loan Obligations
f"'(I)I'I,':. ''''1':''
n~'lU- ItY, fOlJ.hl.A (l)1\.r.. he;, fh"",..&;,.e (1)'1.1.h"'m.!I>
1\1\(1). I:} ,r.' It,f. fO'I.;,.{t-n Ir,;ru- hllU- tIJ'l.l."".C1ru-
The payment of the principal of, interest on, and
administrative expenses related to direct advances and
securities issued by or on behalf of the Federal Government,is ~charge on ~J1dpayable outoftheConsplidated
.e.hl.ltl\'::
Fund.
oo")..,p>.}. ..."..
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~f~ A.1.~l\ ~;M+ ;Jff."J <IITC!! ;l'1J..,P'! +1 !ifi'ii ,.,...
it.Uft.
41. Losses
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htt:ftlD- 'Pla-1-'ilD- tDf,9" fhLI\--1- 1,)"-0 !ATOOft
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n'(H~..C f'''1''iOJ-'}
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ft"'1.~1' "'''''''P'1.I,.lf h1A"'I\".y.:y.. ftt..~"'''''t.C'T:
I\~.c.",}'" lDh.l\"';;' 'he; fti\.f\oT f1')II.n oom'}:
?;.
'Pit.),'i9''''''',}
1) The Federal Government may guarantee the performance of an obligation provided such guarantee is
in compliance with regulations issued by the
Council of Ministers,
2) Payment in respect of a guarantee shall be paid out
of the Consolidated Fund.
Oll'/.oofth""
The Council of Ministers may issue regulations necessary for the management of the public debt of the Federal
Government the payment of interest thereon, and for
guarantees.
1) the Council of Ministers may issue regulations for
the assignment of debts of the Federal Government.
2) The Council of Ministers may issue regulations for
the assignment of debts by third parties to the
Federal Government.
3) Except as provided by regulations to be issued
pursuant to sub-Articles (1) and (2) of this Article
no debts are assignable.
45. Records of Public Debt
f"'6J.I\:'i 11ClIC fIn. OOI''''-o,} f,f,"A:
ji.
0~11-o "'lDt"tV'T 9"hC 0."" O.,.ltm
'0.t':C'';}"',} 'h'i f'P
42. Guarantees
44. Assignment of Federal Government Debts
ji.
i~'
The Minister may payout of the Consolidated Fund:
(a) any losses sustained by subscribers for securities
who have paid all or part of the purchase price for
those securites but have not received the security
of rep~yment of the amount so paid; and
(b) losses sustained by any person in the redemption
or securities.
43. Management of Public Debts
f"7.t"")'C'T 9"hC o..} f ~f...t.A 00'}..,,.,-1- ~P, ...ftlP/...
.,.P,1.C: OtLtJ ~P, "f, lDft1: "'ft"7.hLAO-1- o.~:l"
'h~P,.0.9" ft 'P'" -1-'1' "'... .,.P,l.C '" "'L""L f U"~ 1.'}{1T'}
ft.!lDlI} f,T"AI:
ij~.
Federal Negarit Gazeta - No. 14 19thDecember 1996- Page 308
f"'~."'~O""'}:
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The Ministry shall maintain a comprehensive and
detailed record:
1) showing all money authorized by the Council of
Peoples' Representatives to be borrowed by the
issuance and sale of direct advances, and securities.
2) containing a description of all money so borrowed,
3) showing all amounts paid in respect of the principal
of and interest on all money so borrowed,
4) showing all amounts paid to registers, fiscal agents
and others for administrative services relating to the
issuance, management and redemption of direct
advances, and securities, and for administrative
services relating to the issuance, management and
payment of guarantees,
5) containing authorizations, descriptions, amounts
paid, and all administrative expenses relating to
guarantees.
',1.' !:!:i! "...I.'../..A" .')/..),
fOD'}",r:,'
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X
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,,.1 Iiir.'ii'u 't.,...
PART EIGHT
Authority to Invest Public Money
P'A1I)1
f.,.l.&. &:} Yo'n.1 itil,}001''''
OI/.~il'}';,
O'l-ln:J>t\t\m-
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f"7.1'f(J}o 11U11
t\'LlLw' t\hr,;! fOl/f-,&.t\.., I\.tr1: f-,lJ1111U.o
f"7.~il
:1"(':")"'9°h C fl."" fOi/.! CDfi)(J}oY.1.o "11."'111 0 + tr'i:
0I/.~il'1'r:';i' 9"hC fl...,. '''10. t;:f(J}o OOllA:f(J}o f'Pil..,.t;
{l"f.":J'. I\f-, n.1ii'.il.1' t\.J'1.C.., f-,'fl\A::
~,;k
ftl+m
~,
&.1Y.' 0I/'k'k9"t; "7il.,..&;1.C
f(I'I.~il'1-C:'f
9"hC
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&.1 Yo' f"7.'k'k9"O
'1'11;' f"7.'''.&;Y.CO'}'1 lJ'o~;J-f-,CDilt;A::
~.
t\tI'I>mm- &.1Y: fOl/.!il4.A1(J}o 11U.o
t\t\m- 4.1 Y.-I\f-, "",;). tr'i f-,h4.I\A::
h"'I11.'"
46. Investment of Surplus Funds
Where money in the Consolidated Fund is not immediately required for payments, the Minister may,
subject to regulations issued by the Council of Ministers,
invest such money in eligible securities as determined by
the Council of Ministers.
47. Establishment and Management of Sinking funds
I) The Council of Ministers may provide for the
creation and management of sinking funds
2) All money required for sinking funds is paid out of
the Consolidated Fund.
PART NINE
Public Property
hr';A "I11~
f001"'P"}' 1.ol.""
ij~'
December 1996 - Page 309
Federal Neg, it Gazeta - NQ. 14 19t11
48. Acquisition and Disposition
Subject to any other proclamation, no public property
01\.t\"1' i',tp~'f
f.,.,.".,.,m"1'.1'1110+
.r'i: fOl/.~il
shall be acquired or disposed of by the Federal Govern"'.c::1- 9"hC 0."" O"7.!CDII)(J}o 1.1,0 001Vl.'''' ttA.r'1
ment unless it is done so in accordance with regulations
Oil"'+C
f t...Y..t-A
001"'P'''''
1.ol.'}'
1\.f-,1' CDf-,'"
issued by the Council of Ministers.
{tt\ 00 .f'lI I;' ilt\ "7 il CD1Yo'
t\.! il w.., Y.' nf-, 'f A 9"::
49. Records for Custody and Control
,,'O
if!i!' f1'0l.')'
The head of each public body shall keep adequate
},!1.&;1P,. f001..,P"}'
00p'1,!
fl..}. fOl\f-, :)1\&.
records in relation to public property for which his public
CDII)(J}o
01/.~ il'''',;, il t\ 1.ol. .}- "'O,...t;
body is responsible and shall comply with directives of
<k'l''I'C
0 "7.!
00 00 I,.f 00 IVl."" 0 00 P' I,.f fl.-I: ~I\&. "..,. P'C f"7.1
the Ministry on the custody and control of such property.
t; <k'l''''C oo',",.o,}-
'fm-1
f001..,P'''''
1'0l.'}'
00111-11 00 !11 nt\O'}'::
O"7.oot\h""
.0""""
!t\(J}o
PART TEN
Public Accounts
htt:A nP'C
f 001.., P''''' '£'1.0
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f I,?'C,} i'tII1}[f.""1;' n + II'l.'O
OI/.~{t.t.;. fh!1'&;1~ 1 fO:f."" 'ioo""
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f '£ 1J./.o 00'" t\ 6fi}." 'f
0)
t\)
fO~"" 'ioo-l:: f4-f-,t;1il h1:"il I\,,'f:
f t...Y..t-A 001."'P''''' fO~"" 'ioo-l: 10.,,'ft;
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t\0:f."" 'i00'1: f.,.&.+ 1.(J}o1CD'I;). f.,.1.l.1(J}o1
hI;' CD(;I;),!A''''.l.1(J}o1
f11H.o 001111'
fU<I>m &.1Y.' ttt\ f-,lJ1). . "t;
ft...Y..II'A 001"'P'..,. fO~"" 'ioo-l:1 f4.'i"1il
},1:"il
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tpc;m- Mt.,.C
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oo..,t\6fi}. OOC9"C: f{lI11(J}o1 n{l""f"'"
t\.t\o'f
f4.t;1il
50. Preparationand Reporting of Accounts
The Ministry shall prepare Public Accounts for each
fiscal year and submit to the Council of peoples'
Representatives as soon as possible.
51. Contents
The Public Accounts shall be in a form directed by the
Ministry and shall include:
1) a statement of:
(a) the financial transactions of the fiscal year,
(b) the expenditures and revenues of the Federal
Government for the fiscal year,
(c) the Consolidated Fund,
(d) debt, guaranteed debt and contingent
liabilities of the Federal Government,
(e) sums appropriated, expended and unexpended for the fiscal year,
(f) sinking funds, if any, and
(g) such other accounts and information as are
necessary to show, with respect to the fiscal
year, the financial transactions and position
of the Federal Government.
2) the opinion of the Auditor General concerning his
examination of the financial statements of the
Federal Government, and,
~
'IX- efI
t..fot.t:\ 't:>t"" :>/f,flJ 'h'l'C I!! :J'tJUfr'! +1 Hififii ~.9'"
1\"l1111~i:
oul.'f::
r'
2~'
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""It TouUfUff.
f;f'OU~O-r
f1,}"11 qf.~-r
fOl/.f.
2r' oulJ"ll1-r
I'
3)
52.
f ~Y-..lrA ou,}"lF'-r 'l Ufl1 fOl/.I"W.'1 ~TC-r
1.1W. Oi\.-rf-A"I l1C f.1f'1A::
Ii'
Federal Negarit Gazeta-
such other information as the Ministry considers
appropriate.
Currency
Records
1)
f"''}'«;,}~
fou,}"lF'-r ouF'~1 tl.-r fOltf. ~ltk
OI/.~ili:-r OOl/.ltDfI)W. ouou~1 OUIPI.-r fouF'~1
tl..f:'} ~ltk~-r
fOl/.OUi\hi: fk'1,}il OU'U1{1".f'}
f.f.IJAf i\OI/.~ili:-r?" ,"'Cl1A::
"''}'«;,}~ fou,}"lF'-r ouF'~1 tl.-r fO~-r qoui:
hTm'1"'''' O:\It OT:Fi\ lj:1'~-r 'l Ufft'} "''IT i\0I/.~
2)
,"'Cl1A::
hlj:A 1\illr 1\,}J':
The head of each public body shall keep and
provide to the Ministry financial records for the
responsibilities of his public body, in a form
directed by the Ministry.
Each public J:>odyshall Flose its accounts and report
to the Ministry as soon as possible after the end of
the fiscal year.
PART ELEVEN
Procurement and contracts
"l1l-'1 w.fto".f
2~'
- Page 310
The accounts of the Federal Government shall be kept
and reported in Birr.
53.
il-r-r ~TC-r
No. 14 19thDecember 1996
w. fto".f il i\ 01/.., If-11:fW. f. '} {1".f
54. Mode of Procurement
fOl/.~il-rC'".f ?"hC (1..,. ili\W.fto".f'1 hlj:1 1\t.1a??" f. ,}11
lL!tDfI) f.".fltA:: f.U?" f. ,}11 "1i\ "l1l- "'1 w.fto".f
1\t.1a??" : i\w.fto".f ili\OI/.f1mw. "tpil-r'1 "'1 fw.I\''}
All goods and services shall be procured on the basis of
directives issued by the Ministry, and these directives
shall outline the manner in which goods and services are
procured and the form in which information pertaining to
1\t.1a??" O?ilhO~1 fO?If~ ~.'} ;J'l.sP".f'} fOl/.li1-r-r
1L1f'} f.1.ltA::
such procurement is made public.
55. Contractual Obligations
2~' fw.A °1Y-..;f'
1) The head of any public body shall not conclude a
Ii' O?,}~w.?" fOU'}"lF':" ouF'~1 tl.-r fOltf. ~ltk
contract providing for the payment of any money
i\0~~-r qourf: f.,.t..,.f. O~-r ouli-r'} fall.;J"l1'
by the Federal Government unless he/she has
f~folrA
OU'}"lF'i: f1,}"11 hlj:1 "'}-'tlf.C"l
ascertained that a budget appropriation has been
fO?1f.~'0-r w.A out.??" fi\O-r?"::
made for such payment.
~.
OttU 1\'}.,.'" '} o-il 1\'}.,.'" (Ii) fT f. ~11W. n. liC?":
2) Notwithstanding the provisions of sub Article (1)
t,t.1a?OO- h1\,}~' fO~~-r qou-r Oltf. i\OI/.tDilJ':
of this Article, in the case of concluding a long-term
TC'~~h-r fl."!:?" 1.n w.A i\outptpA i\TC'~hi:
contract relating to a project lasting for more than
fou~~ou~1 qou-r f.,.t."'f. O~-r ouli-r'} 0?1.;J11'
one fiscal year, the ascertainment of budget ap'Oy: 04: f.1f'1A::
propriation for the first fiscal year of the project
shall be sufficient.
2?;' f"l1C 1\t.1a??"
fO?'1:fw.?"
/J~
"l1C fOl/.t.?OUW.
"'1 1\'IA"lfto-r
O?~il-r';' OOl/.ltDfI)W. ouou~1 OUIPI.-r f.1f'1A:: f.U?"
ou ou ~ I /J.cj>sP".f'1 1\1 A °1fto-f.".f ili\ 01/.1If-0 -r "'1 "l1l- w.
°IA'" ili\O?f.I.°IH-r
fOl/.f.'U OUI''} 1\i\0:"::
f"l>ir .r.'}{1".f'} tD:":J'~~''''
Regulations Governing contracts
The Council of Ministers may issue regulations on the
issuance and payment of contracts, and such regulations
may include, performance and security requirements of
such contractual arrangements and holdback
provIsIons.
57.
Review of Procurement Regulations
v-~;t. 'UC'UC oul.'fsP".f'}
i\,'h1,l1
2%'
56.
ili\0?1.;J11'
O?~ili:-r h~Yo(rA
OU'}OIF'-r "l1CsP".f ;JC fT I IU"
f1\ilT.«;J'.C ;r1L(t.sP:f.'1 .('.'}{1".f Of1.'I.w. ouw.fI);f':f
w.,}'1 Of1kW. OUIP(rl.L}.:J-:t:W.') fO?I.;J11' ~ltt.~-r
The Ministry is responsible for ensuring that administrative policies and Regulations relating to procurement
of the Federal Government are widely disseminated and
regularly updated.
1\i\0:"::
hr~A
f~Y-..lrlt~
1\F' (I' v-i\-r
OU,}"lF'-r'1 fhAi\"".f f~f.'1,}il
"lTr-~T".f
PARTTWELVE
Federal and Regional Financial Relations
2:];' f;f'h il tD.Uf.:"
ji'
O~Y-..(rA'1 OhAA
f.,. fI) fI) 00-'1
ILl""
f.111A::
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f.l.'f
f.
II\'
f ;f' h il
f;f'hil
ou IP
F'Cq:".f
I.-r I
It TW.
58.
Tax Harmonization
1) Tax Systems at the Federal and Regional levels
shall have harmonized and standardized tax bases.
.
11Jt'r1Hi AoY..t.A 'l;M-r
;J/1,fIJ <h1'C
I~
;rUPfP'
I
4>1
Iilfitil 'i.f". Federal Negarit Gazeta-No.
14 19tbDecember 1996 - Page 311
I
~.
"'l.~ iti;or f 0 \r I\-"} 'rlf"" 0''7 .(' ~ '"1'1 h it4.1\ 1.lD-")
.(' ;J ft. 0 ODit Ill"" f +ffJffJ OD'I h") .(' CD-r~..,. 11\ lDIPfODEF=f..,.
f ;t-tJ it P' Cq..,. h") Jt tj C 11'~;t-9'"f"}
2. The Ministry, through research and administrative
support, shall facilitate such harmonization and
standardization.
hI\O""::
59. Internal Borrowing
1) The Regional Governments shall provide the
'2ft. fh1C lD-it-r l1.('C
Ministry with all information required to allow it to
1Pf.~iti;or h1C h~ft. fLlf"}it Tl\.lL hlf Ot\.f\o"f
Ii'
determine the amounts to be borrowe9hy iniII.,.."flf it 9"9"~"'"f f + f..~ 1lD-"} fl1.('C 1 f..11 '"19"""
q..,.
dividual Regions, taking into accoount national
ftJ AA ODit +,&;.('e-"f l\. Of..or f"'l.
lD-it-r 01Pfit1
fiscal policy and borrowing limitations imposed by
"fl\-""") f1"}"11 ODIIl"} ODCDli"}h"}-'l"fA ftJAA
law or agreements.
ODit+,&;.('e-"f
hit4.1\1.
ftr).
OD~:(9'"f"}
11'1\2) Disbursements on borrowings of Regional GovernODitlll"" hl\q=flD-::
ments shall be managed by the National bank of
~.
ftJ A A ODit +,&;.('e-"f f"'l.CDit.&;.""l1.('C h1\. ""r-A- 1
Ethiopia,
unless these borrowings are from entities
11m.~1£
q"}tJ lD-'1.\. f+11
t)Atr~
Oit+~C
other than the National Bank of Ethiopia.
I\f, f"'l.4."'9" tJft.1
OYlf=flD-9" 011.('C h+111"}"11
3) If Regional Governments borrow from entities
f 1\.""r-A- 111 m.~l£ q") tJ f"'l.l it +,&;.('~ lD- f,trlf A::
other than the National Bank of Ethiopia, the
ftJAA ODit+,&;.('e"f f"'l.CDit,&;,""l1~C h1\...,.r-A-1
r'
respective Regional Government and the Ministry
11m.~1£ q"}tJ lD-'I.1. f+11lLtr"):
ftJAA ODit+,&;.('
shall jointly agree on the administrative arrane-"flf "'l.~ it i;or O;J ~ f"'l.itlPf 00<-0"" f hit +,&;f..C
gements related to such borrowings.
P'Co,..,. +4.1."'l. f,trlfA::
60. Foreign Currency
,t. flD-'I.1.9""}If~
1) The management of foreign currency is the responIPf
it +,&;f..C f &..Y..~I\- OD"}'"1
f lD-6f!- 9""}tf~"}
P'''''
sibility of the Federal Government.
Ii'
;}I\L~"" ~lD- ::
2) To facilitate such responsibility of the Fe<ieral
~.
f &..Y..~I\- OD"}'"1P''''' f,tJ"}"} ;}I\L H:"} ODCDffJ""
Government, Regional Governments shall provide
h"}-'l"fA ftJAA ODit+,&;.('e-"f flD-6f!- 9""}If~ ft.I\.,..
sufficient information on their foreign currency
;t-=flD-"} O"'l.ODl\h..,. 0<1:OD~:( ODitlll"" hl\q=flD- ::
needs.
61. Reporting
tli'
~TC"" itl\lPf""~l1
1) The Council of Ministers shall determine all
hlf
f"'l.~it""e-"f
9"tJC 0."" f~TC"""}
h~~~l1
Ii'
reporting requirements.
f,""" f,CDitlfA ::
2) The Federal and Reg~onal Governments shall
~.
f &..Y..~A OD"}'"1P''''''1 ftJAA ODit+,&;.('e-"f f"'l.~it
report in accordance with the requirements of the
..,.e-"f 9"tJ Co."" 0 CDfl~lD- OD IP ~..,. ~TC"" 1Pf""~ 11
Council of Ministers.
hl\q=flD- ::
62. Management of Budgetary :Subsidies
1) In providing Budget Subsidies to Regional Govert~.
it 1\.(' ;Jft. O~..,. hit1:,&;f..C
nments, the Council of Ministers shall on the
fOlJ.~it""e-"f 9"tJC 0."" "'l.~it""or O"'l.flllllD- hit+
Ii'
recommendations of the Minister, ensure that
If'r ODIP~"" f &..Y..~A OD"}'"1P''''' I\tJAf\o"f f"'l.fl
Regional Governments remain accountable for
1IllD-"} .('.,..1Pf O+ODl\h+ ftJAA ODit+,&;~'e-"f
such subsidies.
.t'IIlI<1:~""'l\q=flDODIf).") 1~;J'"1ffJA::
2) For the purposes of sub-Article (1) of this Article
~. MltJ h"}~1\ "}o-it h"}~1\ (Ii) h4.1."'9" hl"},&;"}.&;.
q
each Regional Government shall have a financial
ftJ AA ODit +,&;.('C 0 "'l.~it"" e-"f 9"tJC 0."" +~
management and reporting system, which in the
f, ~..,. I\. tj ~ lD- f"'l."f A : 0 It tJ h'P:E- h+OD 1\h +lDopinion of the council of Ministers is consistent
;JC f+ffJffJOD
f~f,lf"}it
hit+,&;f..Clf
~TC""
with this Proclamation.
h~lr~l1
P'Co,..,. OD"C;J"" f,tjCO;t-A::
tJlj:A hP'~
flq..,.
A ~ A ~ ~,") ;J1.9'"f
tr'
it 1\OD"}'"1P'''''
1"} "11'1 "}11 ~..,. OD'r~""
f"'l.~it're-"f
9"tJC 0."" h"'l.~iti;~
f"'l.111lD-"} hit+
I\f, f.."}{1"f I\.I(JJffJ
If"" ODIP~"" 01Pf.('~"1 O"'l.h+I\-""
f,"fl\A:
OlPflf=flD-9" OD"}1.(' f OD"}'"1P'''''
Ii'
"}.O~"" lLlIl~
~.
flll~lD-
1"}"11
OJf,9"
ODCDfl.(' itl\"'l.1q=flD- hC9":(9'"f:
O~..,. I\f,
fOD"}'"1P''''' 1"}"11 h+4.~f..lD-
it 1\"'l. ~ ~ it 0"" 11'~;t-:
PART SEVENTEEN
Miscellaneous Provisions
63. Losses of public Money and public Property
The Council of Ministers, on the recommendations of
the Ministry, may issue regulations:
1) prescribing the actions to be taken whenever there
are losses of public money or public property,
2) regarding how losses of public money are to be
charged against the appropriations to which they
relate; and
1X'
rf!~ t..f.o&./A~:MT :J/LfiJ <h'l'C 12 .+U"'P' I +, 1itfitit 'i.",. Federal Negarit Gazeta- No. 14 19thDecember 1996 - Page 312
[.
Ottv 111+1\ 1o-il 111+1\ (Ii)
~1~""oPt\h""lD-
"7liTlD-9'" fm4- foP1..,rT
111lT
OoP1..,rT
~Vt1l lD-il1' tTCT
lJ-).;1'li ilt\"7.oPH1110T oP11J.':==
lD~9'" 11H1I
f"7.~l"'OT1
3) prescribing the records to be kept and providing for
the reporting in the Public Accounts of every loss
referred to in sub-Article (1) ofthis Article.
64. Offences and punishment
1. Every person appointed to or employed by a public
11)+ 'f
~!! ' 1'4-+'fli:"
body to collect, manage or disburse public money
11H1I t\oP()1I()1I t t\"7il""~~C lD~9'"
Ii' foP1..,rT
who:h~! t\oPLR9'" O"7liTlD-9'" foP1..,rT
oPrt,! o.T
(a) receives any payment for the performance of
f..,.;-ioP lD~9'" f""oP~O ()lD-J
his official duty, except as prescribed by law,
U) O,}..., oPlPlT t\.hLt\lD- h"7.1'l Oil..,.+C f..,.oP
(b) conspires or colludes with any person to
~00T1
rt.
O"7hlilD). "7liTlD-19'" h~!
defraud the Federal Government, or provides
h..,.+Ot\t
an opportunity for any person to defraud the
t\) f t..Y-..t.A oP1..,rT1
11H1I O"76f.1'OCOC
government,
(c) intentionally permits any contravention of the
lD~9'" t\.1\ ()lD- ~1Jt!6f.1'Ol1lC
lJ-).;r9''f1
O"7oP;FTT f""'lOllD~9'" !(J.lt
law by any person,
(d) wilfully makes or signs any false entry in any
d1) 0 t\.1\ "71 ~ lD-9'" ()lD- ,}..,. ~ 1 Jt II)il (J'1 11ir'
book, or wilfully makes or signs any false
fL+~t
certificate or return in any case in which it is the
oP) 10.1 OoPoP'H111 lD~9'" f9'"ilhC lDl+T
duty of that person to make an entry, certificate
OoPilmT rt. I\~ f..,.IP"7t. (J'tj' Itt\ OL:J>~
or
return,
~~T O"7liTlD-9'" oP11J.': U()..,.~ f(J'~ oPljf1
is liable on conviction to a fine not less than birr
OoP'H111 I\~ !()Ll; U()..,.~ f9'"ilhC lDl+T
25,000 and not more than birr 35,000 and to
fLloP lD~9'" !H;Jj!t ~1~(J'~
rigorous imprisonment for a term of not less
h1lC t~;tv
0"7!1illi h1lC @~ ;tv O"7~OA1'
than 10 years and not more than 15 years.
f11H1I oP+6l>1.lihI '}oPT 0"7!1illi hI~ '}oPT
2) Every person appointed to or employed by a public
O"7~OA1' 1\), ~rt.T
~+II)AII
body to collect, manage or disburse public money
!{, foP1..,rT
11H1I t\oP()1I()1Il t\"7il""~~c lD~9'"
who demands or accepts or attempts to collect,
h~! t\oPLR9'" O"7liTlD-9'" foP1..,rT
oPrt,!
directly or indirectly, as payment or gift or
o.T f..,.j'roP lD~9'" f""+ml ()lD-"71~lD-19'" h~!
otherwise, any sum of money, or other thing of
value, for the compromise, adjustment or settlement
t\"7il+lT
lD~9'" oPm).1 t\"77i7iA lD~9'" ,}...,
of any charge or complaint for any contravention is
oPII)"'" O"7.oPt\hT f"7.+Co- fhil M1.1:;1'9''f1
liable
on conviction to a fine not less than birr 25,000
t\"7il+lT 0+1'.+ lD~9'" O""Htptpt, Oil{l1;r lD~9'"
and not more than birr 35,000 and to rigorous
0t\.1\ oPAh 11H1I lD~9'" tp;J !t\lD- ~1C ~1Jt
imprisonment
for a term of not less than 15 years and
()mlD- fmf+t
f..,.+Ot\ lD~9'" t\oP+OA fIJDhl
not more than 25 years.
~'}~(J'~ h1lC t~ ;tv O"7!'}illi h1lC @~ ;tv,O"7
3) Every person appointed to or employed by public
~OA1' f1'}H1I oP+'6bli hI~ '}oPT O"7!'}illi
body to collect, manage or disburse public money
ht~ '}oPT O"7~OA1' 1\), ~rt.T
~+II)AII
who having knowledge or information of the con[,
foP'}..,rT
1'}H1I t\oP()1I()1I;
t\"7il""~~c lD~9'"
travention or of fraud committed by any person
h~! t\oPLR9'" O"7liTlD-9'" foP'}..,rT
oPrt,! o.T
against this proclamation or any regulations issued
f..,.,.'oP lD~9'" f..,.oP.l'.O ()lD- ~v') 11tp~ lD~9'" Ottv
under it, fails to report that knowledge to a superior is
11tp~ oPlPlT
flDm, Y,'}fl'f'} foP""I\t\~
lD~9'"
liable on conviction to a fine not more than birr
f"76f.1'OCOC J.':C1.:" oPLRtJO-'} ~!lD+
t\0l\~
10,000 to and rigorous imprisonment for a term of
;}I\~9''f
t,TC:"
!I\1.l1
~11.lf~
h1lC I ;tv
not more than 5 years.
4) The Head of a public body who, in contravention of
O"7~OA1' f1'}H1I oP+~li
h~ '}oPT O"7~OA1'
Article 54 of this Proclamation and without ascer1\). ~rt.:"
~+II)AI:
taining that a budget appropriation has been made,
Q' OttV 11tp~ 111+1\ 2~ f""1.~11lD-'} OoP""I\t\~
concludes
or authorizes the conclusion of a contract
f..,. &.+1. OJ!:''oP tj' ~ '} It! l;J"'1' "7liTlD-'}
9'" lD-A
is liable on conviction to a fine not less than birr
f""&.t.loP
lD~9'" ~'}Jt&.l9'" !1.l1
foP'}..,r:"
5,000 and not exceeding birr 20,000 and to rigorous
oPrt,! 0.:" ;}I\~ h'OC ~;tv 0"7!1illi h1lC t;tv
imprisonment for a term of not less than 5 years and
O"7~OA1' f1'}tI.0 oP+~li h~ '}oPT O"7!'}illi hI
not more than 10 years.
'}oP'r O"7~OA1' 1\). ~rt.:"
~+II)AI:
5) Every person who, promises, offers or gives any
~, "7'}'1lD-9'" ()lD- foP'}..,r:"
1')tl1I'} OoP()1I()-(1t
bribe to any person appointed to or employed in any
O"7il""~1.C lD~9'" h~!'}
OoPLR9'" rt.
I\~
public body connected with the collection,
oPrt,!
0.:" lD-il1' f"'j'roP
management or disbursement of public money, with
0''''''''71,. foP'}..,r'r
lD~9" f..,.oP Y.O ()lD-:
intent:
0) f+lOt\:"1li
lD-It). OoPmO:" I\~ .ft\lD-'} 1-~~
(a) to influence the decision or action of that person
on any question or matter that is pending, or
lD~9'" ort,.
~I\&.~1: 9"h'}!T
t\.+C-(1t\:"
may, by law, be brought before him in his
OOlJ.'fA 'l'~~ I\~ f°7.()inlD-'} lD-Vt). lD~9'"
official capacity, or
f"7.lD()Y.lD-'} ~C9"~ t\"7.,q:,. CDJ.WO
-,~'
!'f/T t..J.'../..A'1:J/.')' :JI/.tll 'I:'I'C: ni
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;"1/"'1"':( ",'} :W¥.-!i-j!
'HI"-Federal Negarit Gazeta-No.
'1ft I'\,f. fO'/6JJ'{lC{lC .f.:C'L')'
hvt
/..X9" m,f.9u J':C'L": 1t/..X9" },'}Jtl.P, (D,f.9"
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9):f-'} /\O'/oo;J::,:'} },'}Jl.liO'/O'/: },'}JtooltmC
m ,(09" h,} Jt I..:" .(': /\0'/ ,f.:l.'" n 0'/ (t'{l:
,,-(1 /\OOlim:',cJ>A h"'lt\:":
tt<#>l..lt\,} m,f.9"
h(tm(O' '1'-1.",;;: 11'1:' l/D'''''''': (t.I.;J 1 'I' {l'Hl OOAh
,f'.,.1. n (0.') lIJ,f.9" f (tm (D.'} 'n /I'{l Y"li ,). h'l'lt:
f.n /I'n IIP,"{,b~ },lj h"-. l}lID:" nO'/ ..f''}li },r. hn:~~.., l}OO:"
wry,r,nA'I'
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'I'-I..,:,f'
n{ll)/..X9" .,...,'1C lIJ'li'I' f".It.,.I.S
',.,V.f. m,('. rt:c,(':
.V,. hlID:"I.H' H/.,:" li/\"'/..XOO(D' '1'-1.,)' hC,' li/\""l'l
1.9):': (PIS m.cJ>tTll.rIDI.~' f(tm (tm' (l'lU ;, , rIDO.'I.')'
IH/.il
'';'
hO'I..N:,nn,}
hli wt:.}u
O'/.~li'I;C 9"Ul.')'/LJ'.I."'/\'}
,(0:f'I'\A::
~~(;.
f'l."l'Il (t'1f:')",}li/\O'/f:"
(i- OJI.'t.li'I;';.lIJf,9u nrn'" P'An)') f".(tmcD-O'/c,':'=m-9"
/\.1'\ )',\IA n(),", f".(tmm-'}
;"1'\/','1.)- /\oomn):,.
f°'llj:'=CD-')<}u flID') ",p,:,.
OOP't.,f' IV,. f'l."l'Il
~,
(b)
to influence that person to commit, or aid or
abet in committing any fraud on the revenue, or
to connive at, collude in, or allow or permit any
opportunity for the commission of any such
fraud,
is guilty of an offence and liable on conviction to a
fine not exceeding three times the amounts so
offered or accepted and to rigorous imprisonment
for a term of not less than 10 years and not more than
15 years.
6) Every person who is engaged in the offences as
described in sub-Article (5) above, and who, before
the case is taken to court, provides significant
information about the offence and his partner's role
in it, may be given immunity by the Ministry of
Justice from prosecution under this Proclamation.
65. Access to Records
I)
:f.: f'i "I,n (t'If:,f'
",'n ":'f': 00 ~rn rt:,} : lIJl. <#>.,.
lID"
},lj OOl.~'9"')" /\O'/f:" ,f'A""lJ'.n p'An)') ,f.l;'I.lf'A::
nll.u
)','}<#>X' '}o.li
)','}<#>7.' (;i) f"'oo/\h,,'mn.(;,c9"
/\/...,('../..A OO'}"'p',).
)',li/..~O'/. )',\11'\'}
2)
t.;rc:,'
fO'/,f' ,('.c,. fOO'}",p',}
001 H,":')" f'i"l'Il
(t'1f:,f") },lj
: lIJl.'''''':)'',} : f'i"l'Il
lIP"""'l'}')
(/PI.:~'9"')",} o'I.~li.I;';. m,f.9" /\.1'\ nil,", p'An)')
f.,'(tmm'
)',\IA /\O'/f:"
lIPP't..f' n,."',)',
"'1":"
(/P
~I~,!;'
Y,l1'lj
'JOI.''''
fllJ'hAlj
fO'/.:)"/\m- h},'1'lU fOO')
.n: nO'/.J'.l.", li9"9"'1'}
li/\rIPlim'}
/\11.11 1'11,)X':)',/..~X9u (t.'lA O'/,~li'I;';. /\OOP't.,f' 11":
'1/\/JJA{/)I;,:f, m,f.9" /\/\,/\..-:;. O'/,~li'I;C OOP't.,f' n.":'f'
'1/\P'A{/)I;,',f,
m.tJAljm,
P'A{/)~.')
nm-hAr.
"'/..~O'/, fO'/.II")'1:,=m-'}
/\OOlim')'r.
o-).;NP-:;' /\oom(t'}
g..',)'.1'\
A::
~1~1,'
(t'1f.:f,')
li/\l/Pmn:"
f°'/,~li:,-{':',f,f'/\.H'
;:'~~;.
<}"hc IV,. }"f''}P''}J',. f'i"I'{l
(t'1f.' oomn:,.
/\9"'} .f'UA 'l.IL },'),('.Ir'1 ftTIl:,AX' ,('.'},n !mn)A::
.(':),n li/\O'/m-l')'}
(i.
f(TII,~li,}{':"f' 9"tJl:
H.')' n/
l'../,.A OO'}"'p',).
},lj
OOli"',V..(':c.,',f' ootthA
,f'/\m-'} f-l.,f.r.,}li
/\OO9"/..,}
)',li/..I'\'L
fIn.l','}.q"'}/L.f'ml')
"'T"','1'}
g,',f'I'\A::
The Minister may delegate his powers under this
Proclamation to the officials of his Ministry and to the
officials of other public bodies and may specify the
circumstances in which those powers may be exercised.
67. Retention of Records
Retention periods for individual categories of financial
records shall be established by directives issued by the
Ministry.
68. Issuance of Regulations
I)
nhAA
~.
nll,lI
)','}<#>x''}o-li
)',')<#>X' (li) },')Jto-9"
tlIlll )',If'~:
It,f.m(t'} fO'/.~li
n/\./\"")" )','}<#>7.',)'..H'oo/\h,,'m:f'(,;',f, 9"hc H.:" /\)', If'~: )',/..~X9" fO'/.l.J',. ,('.'}.f'f''}
/L,f'mn) g..',f'I'\A::
~I~!! '
l/D l/D t..f' 9) ',f.
(''/.~li'';';, g,ln
.f'?,'.f,') /\..f'ml')
(f'
The Ministry or any other organ authorized by law
shall have unrestricted access to all books, papers,
acounts and records of all public bodies which it
deems to be essential to the performance of its
duties.
Notwithstanding sub-Article (1) of this Article the
access to books, papers, accounts and records of
public bodies which do not report to the Executive
Branch of the Federal Government shall mutually
be determined by the Ministry or other empowered
body and the appropriate public body.
66. Delegation of Powers
A::
p'An}')
14 19u'Decembmer 1996-Page313
)',If':C': """'l/..~
,I:',")"I'\A::
/\O'/,(':l.'"
fO'/,l.,P" 00001.
.,./..~ll,/, lil'\/\OOIY')
,I:'An )',l/J:C';fO'/.,cJ>l.') O'/'g:CD-9" ;, , : ,('.'},n : oooot.,r
m,(09" f)',"'(I'C A9",(': nll.11 hlf':C>: (l'H'i/..~. 1.P'f':-''' I'\,f.
,', /..~ tTll." :,. )',,f.l;' I.cD'9"::
2)
The Council of Ministers may issue Regulations
necessary to facilitate financial relations between
the Federal and Regional Governments.
Without being limited to sub-Article (I) of this
Article or other provisions of this Proclamation, the
Council of Ministers may issue Regulations for the
proper implementation of this Proclamation.
69. Directives
The Ministry may issue directives
implementation of this Proclamation.
for the proper
70. Non-applicability
No law, regulations directives or practices inconsistent
with this proclamation shall have effect with respect to
matters provided for in this proclamation-
',,,.. iTO!
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71.
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Federal Negarit Gazeta - No. 14 19'hDecember 1996 -
:
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Transistory Provisions
Notwithstanding the provisions of Articles 13. 14. 17.
42,43,44,46,47,48,54
and 63. directivs or practices
with respect to such matters shall have effect. in so far as
they are not inconsistent with this proclamation, until
replaced by regulations to be issued by the Council of
Ministers.
fl.',.;.?,>
fl.'} ,\':Hl },{\hOl/,OJlI' ,\':/.{\ }, lun
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Page 314
72. Effective Date
:O!~'U'!!
:(,"'}
'~'9u
:(!:9"r: f?li
This proclamation shall enter into force as of the 19thday
of December 1996.
:m~'u'!! '~'9'"
Done at Addis Ababa, this 19thday of December, 1996.
r.; C ',:J (I 'I.'v,p,
NEGASO GIDADA (DR.)
PRESIDENT OF THE FEDERAL DEMOCRATIC
REBPUBLIC OF ETHIOPIA
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BERHANENA
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SELAM
PRINTING
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ENTERPRISE