'*7*~,~

fh,'}f'A',f &..J'u/.,I\~ )t '�lJtJ/...I\.!~ &T'fltt,tJ

&o~lraA '1;JtT ;JtL"JFEDERAL NEGARIT GAZET A

OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

Y'{I'/'?': f~a";" 'h'I'£: :Oi~\)UI ~\IIIJ

- ;J"',"'P' :( '1"} :O!hh!3'd Year No. 14

ADDIS ABABA - 19'hDec. 1996M,,')'\'"A",(' &"Yot.I}'f .&;.'I"ht.(l.,(''f /.T'nt\.hf ;""''''(1 .,.OJiW':}"9uhc: n.:" II\IN~~')- froffJ

11'1 lD.6h1.

~,ln': ":'I'C ~n! Xi!hi'i! 1~'9'"

f~,,'}\)'A',(' &..J',,/..f\le llU'}"IP':'- f1.f.C,"}/'I ~,/'I,,-,v,f-C~,q):C': '/~' ~f.:i~;

~,"':C': <':'I'C ~'.i,/:wr.'n'i!f~,,:'-f'A",(' &..,l',,/..f\~ CIU'}"lr:,' f1.,ec,"}/'I h/'l"',v,,\',C h",:p.-

lID'}"lr:,' ;'JI\&,'''':'} fH-ht'A ooOJ(/):'- ~ '})t :}"'A lloo'r'~~,C; <"A(')1. f1..r.c;'}/'I ~,/'I"-.(L\'-C pClH' 00 IIC,'J ,). !MH-nooln, :

f~,.'}f'A',(' &"J'u/..I\l'~ ClD'}"IP"} f1.,ec;'}/'I h/'l1,,v,f.CfOlJ.(ID/..n:,,'} IID/J'I.;J-lp' X-'Ut yt),n : OOCU~,'r' 'PC;",C; ".,v,f':}"'oom(\'} ~,/'I&.I\'1. If':' n(ID,,.f,,: :

flh,'}f'A',('&..,l',,/..f\~ )t '�lJh/..f1,,('~ &T,nt\.tJ :it"oo'}"lp:,- ~,'}<"X- ~?";(?i) (ID",I.:'- fOlJ,h,I-t\OJ' ;J-m-~:A ::

t, (,: A ~,'}.(':

m <)'1\1\

ii. ~,LiIN: C" /'Ig.u ~''''X','' "fh,'}f'A',(' &..,l',,/..I\~ oo'}"lP')' f1..ec;'}/'I~,/'I"-,(L\',C ~,,,,:c>..: <':'I'C ~'.i,/:w f.'U'W' ""Ot\° t\.1Il"'''',e:}"'I\A::

:,.C:}OIJ,

flII,tJ ~"'):C': OJ'/'I'I':

ii' "fllH'.~,} f,Htm M:,v,;J'" OIJI\')' f&..Y../..A(IU'}"lr:" h'nll'fI 1\.1\ n/),4> OJ,e9" fU,1A"1f\o,).lIDA~' flu-I\'} m,r.9" fl/}f\'flII' OJ'n /'I9"9"~,} m.e9"

hll.Il';'}"' 9U'}(,"~:}"'flll/A'nI\OJ' OIJci:'~m-9"~c,v,;J- ~m-:~. "lIf)(,:<",(':" OIJt\,} h'hn.4>t\I\m- &.,}J.'.:I\,e t\ootJ&.A

fOi/..('/'I:}"-A fll),',,.,l "'OJt1f'~"- 9"tJc 0.')- fOlJJt't'OIJc;:'~OJ-9uPA(')'} ~OJ' :

~-

.r'}.I',.'I':)::;,15

Unit Price

CONTENTS

Proclamation No. 57/1996Federal Government of Ethiopia FinancialAdministration Proclamation Page 298

PROCLAMATION No. 57/1996

FINANCIAL ADMINISTRATIONPROCLAMATION OF THE FEDERAL

GOVERNMENT OF ETHIOPIA

WHEREAS, a modem and efficient financial adminis-tration system is essential to a well-functioning government;

WHEREAS, it has become necessary to set out the basicconcepts, principles and elements which govern themanagement of financial resources in the Federal Govern-ment of Ethiopia;

NOW, THEREFORE, in accordance with Article 55 (I)of the Constitution of the Federal Democratic Republic ofEthiopia, it is:hereby proclaimed as follows.

PART ONEGeneral

I. Short Title

This Proclamation may be cited as the' 'Federal Govern-ment of Ethiopia Financial Administration ProclamationNo. 57/1 996."

2. Definitions

In this Proclamation:

I) "Aid in kind" means any assistance received by theFederal Government under a bilateral or multilateralagreement, or from other sources, that is received inthe form of goods or services or any other form otherthan money,

2) "Appropriation" means any authorization of thecouncil of Peoples' Representatives to pay money outof the Consolidated Fund,

~;J6')' ;.J/Lnl ;"'''I'''~' 'iti'(i'iNegarit G.P.O.Box 80,001

./ .+ 1''' '1''

.

.i.,/", ".i.i.i.

.y".'i.i.'i.I,' 'HI". Fcderal Ne g arit Gazeta - No. 14 \9'h December 1996 - Page 299rr.' !!(W I.,J',,(..t:\', :)(.-/- :m.(/I ':"'(; -'.!! I

!:-

ti,

"\Jlrl::h~ (1)(".1." "'/1\.:,. tJ:0I/. lJ.n:" 1\.000c~/,..')OJ"'}"1\.°'J'li'liA (1)(,'.1. f/ll/..r.I. '" ~.'JI.n (t.I''') : l\.'}"hC

~,'IA"'I\.":" f"'I.,r.I.',m0 (In,.). "(,1.1.9"/,./;\ :

"f'hn,<1'1\.1\. /.:H-':" "'/1\.:,. fHl,U ~\«f':~ ooIJ'I.')

llo'/I,':':m''J" fIlD'} "'1":" oo/n.:" il'}" n'I'}',.,1

o'I.IJ1'I:C fH'h/..,"m' ff1'H, 'i"I.n (I}'il'l' '1f1. f'I".\'.I.'I

fll"';"'r'''' 'I'}JI'1l : fllD')",r.} rlD/n..y:.}', I\hc~J'

~,Vtm'A WI'/.. 'I'}JI.n f,('''':'' h.}JtlJ.'}" f1'~,.~.).

f.".n' ~,O~:" ~(I)' :

""1.('..:,." 0111\.:" n(l}'A

f "'(/1) I\.h"::" (}'~:"9)")"?;' : nil9",},,~:f' OJf..'}" 0,0",

(t.".'1.1\.'fO'/./..lIlC :~I\/..~.)

7;'

',(1)' :

"tll,:.r" "'/1\.:" n'hn.<1>I\.I\.m- /..'}.r.' m-il'l' f-"''''oo

lJl(l}"; faD'}",p':,' 'I'}JI.n (lnf,), 0'/.r.'1.'" ~m- :

"f/...Y../,.A aD'}",p,:,," 0'/1\.:,. fh,'}V'A,',f !...1o/,..I\tr,?~,

IIIJ'}'" 1',:,. ~m' :

~,> "fll~~::" 1~11D:"" '''/1\.:,. hrh9"1\.. f! 1,ilh (t~ I!) .,.'}.(JI\.(I)' '1./1. ~m' :

j!' "f'.h:':" '1./1." 0'/1\.:,. 1)1\./..(1}' fn:~:.}' '~oo.} chhn'

1\."'/,J/,rJlJ /).<1' ~,I,' 1\..,.(tlJl ,""IA"'I\.":" '11\./..m- fn:f.'}'

'~IIIJ:" m'il'l' f<I'l.nm. fhc~.(' '1,,('<1: '11\./..(1}' ~oo.},

Il~~>'" 1\J'. fOl/.h/..An:" hM. r!] ""} :~:'}"r: ,fl\.m- fr!}

"'1,':', '1./1. ~(I)' :

"11";"1.'''''' 1',/1\.:" m(,',1. 1\.0'/.r.'1.'" f".(tlllm- /..,<1>1:

o'I-IH:.<' '1./1. ~m' :

ni' "o'I.I.f1.'n: ~,I,' 1I'I.~il'I.'C" 0'/1\. :,. 1, '} .v.:" ,v.'}"-"h-"I\.'

f'1'}II'1l "'/.~il'h: >,1,' f'I'}",n (II/,~il'f;C ~(I)' :

:(!{, "II,"""')" .1'("'I"n. "i"I(J".}'," O'/I\.'}' h"N1C 1,e;

111''',''6bJ. nil,""'C 1\./"'1,,/'.A CID'}",p"} I\.h/../;\

f°'l.VI ''1c,':':m''J'' 'I'} ".n ~(D' :

:0:' "ff/IJ'} "'1',:,. IIDp'/..<' n.')" O'/"'} 0'/'}~m-9"

nh/..A OJf..9" 00'1\.' nO!)'I\.' noo'}",/,",:,. n:f.')' fO'/,-"

I'l' t . O /. l' ~.A l/D' }""

,,:,. lID ''"'/. (' n,.) ~m- :.. 10" uCI' ,~\ . .

n!' "\JIID'}",p,:,. 'I'}JI,n" O'/"'} O'/.~il'}'';' OJf..'}"

o,/';"':m'9" f! l',,/'.A llD'}"lI~':" '11\.F'Ann OJ"'}"

°'l'} "':m.'J" n/...,l',,/'.A rID'}"'F"}' il'}" 'J'}JI,nI\.IID.I>(1AmfJ9" I\.I/D(t,n(t.n P'AfIJ'} f,,'(tlll(l}' (t(l).

f ,,,,,'n I\.OJ' m ,r.'J" f (t n (t nm- (OJ.rJ')" fH.(t,n "n.~,}.

f.fllm.) O,/I,':':,I).'J" f/"'.l'../'.A oo'}",p,:,. 'J'}II,n

().I1") f"'/Jl'I'I\."""} J'J(,1.1.9" /'.A :0) f/.",l'../'.A l/D'}",r'} Af. ~.'JI(J".}',he; h1\~",(}.

f"'�:A '1f1. :

f / l'../'.A l/D'}",p,:,. 'In,?':}" :

f / l'../'.A (II)'}"'1',:" f«f'il'}c,' flH':')"'} nO'/(I}.£1):',1,'naoj'i'I' f"'I.flniln(l}' 'fiJl,n :

II") f &...l'../'.A lID'}'" 1":,. m f.'}" O'/r,':':m-'}" f oo'}

"'1'.:,. rID/I).:" n'1I\.lJ'I\.:,' (wl'} OJf..'}" nlJl\.,n",(wI') il'J"'J"~:" OJ" 9" hI\.I\0:1' '}"'}, '.}",(J'n,v:c (II .r,'J" nM:,v,:,' fO'/..("")'(I)' 'J'}II'f) :

/I') (lItrJ~') f"'l:I:~ 1,c,v,:J' ::

:r:?;" "f{lp'}",p,:,- '}01110:"" 0'/1\,1' hno'}",p"}' 'J'}JI.n hc,'(If)

I..:" I) il"""l: f / l'../'.('\ rID'}"II'""}' u"H' f"~lI'II,':':(D'9" '}.nl.:" ~(D' :

X'k "'J"U I. ,)" °,/1\.,'" "NI C'} : rlDlf>6b},'}(lJf.')" 1\.1\.°'1'..,"().n"n. 'i""]"'}"'} llDO'/C (IJ"')" ~., 0'/.f.:1.'" ~(I). :

.,.,

I\)

(11)

3) "Capital Expenditure" means an outlay for the

acquisition of or improvements to fixed assets, and

includes expenditures made for consultancy

services;4) "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; andall aid in kind;

5) "Commitment" means an obligation that becomes a

liability if and when the terms of existing contracts,

agreements or laws are met;6) Disbursement" means the release of any public

money from the consolidated Fund;7) "Federal Government"means the Federal Govern-

ment of Ethiopia;8) "Fiscal Year" means the period beginning Hamle

Ist and ending Sene 30th;9) "Grace Period" means the thirty (30) days im-

mediately 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;10) "Lapse" means termination of spending approval;

II) "Minister or Ministry" means the Minister of

Finance or the Ministry of Finance respectively.12) "Other Receivables" means any amount owing to

the Federal Government other than a tax or penalty;

13 "Public Body" means any organ of the Federal

Government which is partly or wholly financed by

Government allocated budget;14) "public Money" means all money belonging to the

Federal Government received or collected (orreceivable) 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

the income and revenue from them;(b) revenues of the Federal Government;

(c) 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 underbilateral 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 Govern-ment;

16) "Remission" means the discharge or release from

taxes, penalties or other receivables due to the

Federal Government;

1~' r.~ Aof.o&.t\ ";1(';')' :J"PJ 'h'rC::Oi :,.tJ"IP'): ",") :O!~'ii'!! '}.9". Federal Negarit Gazeta - No. 14 19thDecember 1996 - Page 300

fk 17) "Write-off" means the cancellation from thebooks 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 offunds in an approved budget from one head.

subhead, or item to another;

"Special Purpose" means an activity of the FederalGovernment which in accordance with legislative

authority is carried out by earmarked public money.

:':~/;'

"~p, 00/Pl.1'" 11'/".), f&..Y..lrA oo'}"'F')' "'(Hlltfl,

'I.'~l(f~"','} : ",Y..;"5P'..,.,'}mf,l}""''' ff,'I'1~A 1'!<I:

$P")"'} h'l. Uf'fl OO'II'Nl 00/Pl.1' '1w- :"ftpfl.).C; ftH':" 11'/":,, ftS.f,c;'}fI :pA tLP,'} OJf.?"

fti.f.C;'}fI ",Y..;V} "aO&:"?,, fll'/,ft1' mf,?" fOlJ..r'u

'11C ft,(r'} : f"'?"~' n,.} ft'1.f.''} : f,"fltS- ft'1.f.''}';

(I'H~:,) f,{'L1.?"IrA :

"f1'~:" &.'} .f.: (ft:HL'}'" &,') Y:)" 11'/":,, fll.~"?" 'l.ll.},.}Jtoo"fI f"'OJf1.\','} .n.f.'C "ooh&,A : 9:0IJ, '},nl.

.r:."','} "00""1:" OJf,9" fll'/,~fI'h~"''''' ?"hC n,:"

n°,/..raJf'JeU' .V:H) "1I'/.OJfI'1W'"'''

1I'/C;:':W-9"'}"OIJ

},'}.I;,W'A h,'}ii.fI:" fOlJ,Y.I.'" 'nu.n '1w- :

"fn:~::" .V.:;1'''''' 11'/":,, f&..,e..lrA oo'}"'F'} "hAA

oofl."P'.V:C fOlJ,ftmcJ}- ,},/O:"'P. ffl:e.'} .f.:;1'''' '1cu, :

"'UW'W-C" 11'/,,:,. hi','H~: i',C~fI:": '}o,fI hC~fI'}

CJtf~!(~,f'l.""fl aO,V,.n OJ.V,"'''

fOlJ,.V,I.'" f'J-&,"'.V,

fn:~:.} 'JlW'W'C '1OJ' :

"f"'''f '}"II'/" °,/":" nTh'" ')-l'ftm FAil)'}

'/011'1.:" "'M'A, n°,/,J"U fOO'}"'F:" 'nU'fl fOlJ,h

C;CIJ'}f&..Y..I..A ao'}"'p',} "''''I)C '1w, ::

:m,

?}"

r!~'

r;'!{,

I:' f",&,?tll'/.',:" OJft'}

~. f,tI i','r:~: ",&,7tI''l. fOlJ.l1"1w- noo'}",p':,' ooFt!{l,.r:.)',"f. f,(I"; A :

!{. fOlJ,~fI:"r."''''' 9"hc n.:" i',tp~: fOlJ,ooMl;";':w-'}

,/Op't.r n,.y:.)'. 'UC'UC nf'l./I,w, .fOJIIIA ::

;~"&. '1.), },'; "'m,f":'1:"f}"f'}W}.V" foo'}"'I":" ao/n.:" fn"f. ;~,,&, fll,tI i',tp:!-';

ni',tp~', (/O",I.') fOll,OJm.:" .V:HI:)" J':'} :n5P")" fl;~"&. 'I'}

flOll,OOl.,W' (/O/n,.} w'fI'I' ,,0.", noo-",'; .H"U1.W' 00'}1J':

"''''f)/r'P. 110(J'C;:':w-'} n°'/I.:)'11' I.'I.V: "0I1,~fI'}r."')" ?"hc

n.')' "'m.N:'1'} h"n:,' ::

!!.

t,C,;A IJ''''}

f (/0 '}'"

p,.}1'}' 1-1) fI

"(/0 ft.n ft 'n C; '1fl, fI" 11'/.V.:I. '"

?i' f"'m.p"" &:}.f.:

~, fl"'''f rJ'k" },'}.I;A'(IO'I' nl''''''' t1'l'&A'Y."')' nfl"''''cfoo'}"',..,.':" 'nu.n u,,,, 'H1. fOlJ,.V.I."IIH'i','}.v: f'hn

."'''''&:}.V: f,'j'/rA::

!{, ()l}f,',:" f,,'ftm M:J~:" OIl,~"':"-:' hOll,ooMl:":':cu,

foo'}"I1~':" (/O/I1..r,:"" fOlJ,.f',-rw,'} ool.;f 0011'1.:"

nll'/ J~'I.'" n°'/,OJfI'1w' tp.'J 0011'1.:" n'hn."''''' &:}.f.:

w'fI'I' ,(',0011'1I)A ::

I:' 1"l,~fI'I.'-:, f'hn."'''''w'') &:} .f.: f,f,/IA : .ffl"'P'.V:I.,A::

Ii. OIJ,~fI'l;-:, nll'/,};;:w'9" foo'}",!'""} ooFt.f n,,} fl9"fOO'} "II"')' 'nu.n flJll.1'001,.H, ffnh 'I.""n"-hC,;.), f,")""A :: fll.tI'}f,.,.,:?" ffnh 'i.""') f'hn.p

""w, &,'},V: i','IA f.(J'C;A ::

'h' foo'}'U":,' 'nu.n i',ftf)ft.n~, nl''''''' 'JA&,"""Y, nfl,"'N: 0IJC;:':W',}9" '{OO'}"'I"'}

'nu.n a°ft,nft.n i',.r,:J:t.\~.1"::!{. l"l',':':W'9" foo'}"'p':" 'nu.n .f"lJlUfI'l;-:. ;,,:)"~

Y,l.ft;~ ,,-ftnft.n MI,:}"-A9" ::

18)

19)

20)

21 )

22)

3. Scope of Application

I) This Proclamation applies to public bodies.

2) The Council of Ministers may from time to time.

issue the list of public bodies to be governed by thisproclamation.

4. Responsibility and Accountability

The head of every public body is accountable to theCouncil 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 thepublic body for which he or she is responsible.

PART TWO

Collection and Deposit of Public Money

S. Consolidated Fund

I) There shall be one consolidated Fund into which all

public money shall be paid except that otherwise

allowed by law.2) Aid in kind shall be recorded in the Consolidated

Fund at a value to be determined by the Ministry.3) The Consolidated Fund shall be maintained and

administered by the Ministry.4) 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 Con-solidated Fund.

6. Collections

I) No public money shall be collected except when

authorized by law.2) No public money shall be collected without the use

of the official receipts of the Ministry.

'IX' n:i; /...,I!../..A ',:J!.'} :1//."1 '/:'1'1: /i! ;1''''''1'':( ,/"} Dihi'ii '}.9". Federal NegaritGazeta-No.14 19"'December 1996-Page301

i:- 3)(I'II;:f(/).';'j" fOIl';"'I":" 'nll'lI },'}.'i.'I>IIA m,rJ9"

},'}.I;,(1I1{Hl P'AClJ'} \I'!-I)mm. (}m. (I'I.'1.{):"';' nO'I.J'(/)(/)(/). OIlOIl/.,e 011/1'1.:" 'nll'lI f"""lIflIH.'} },I; 'III.

,eJ'.I.'lIH"} ,('.1.1):\ ,/1"""'1l g.g.I'A ::

:/:- fOIl'}"'I":" 'nll'lI {)fl(l'I{)"'oll'I'

{i' lI'hn."'flflm' ,CHI: (/)'{)'I' 1I1I1I0w""II' nil.'" },'H'.'"

"'ollm h(lI/A'mC (lIte.'r} h'I,/:n },O~:J' II{)"""C

o,/I;:f(/).'j" f 1III';"'I" :,. 'n 11,11n'n II.n '1I1.'1.{)'I:C ()'j"

lI'hn."'flfl(/)' /.:;.l': (/)'{)'I' g.""/I'I')A ::

!{, fl"'fl\' '~I\(I'I lI'hn."'flflm' /.:H'.: m'{)'I' f"""OIl(/1

'nll'lI fl//.'" '~I\o'l },';,';.m'A II (I'I./.A',"',m. i',"':e>:-

011/1'1.:" (/)(.'.1, 1/";' fl.h/..A g;,f'I\A ::

::1;' (/)fl.l':

f! ' fl"'I\\' '~I\(I'I },';,'Un'A II 'hn."'flflm. /.:H': (/). ()'I'

f"""OlltJ1(/). 'nll'lI h'hn.'J'flflm' /.:H': I\g. (/)fl!?:

fl,h/..AII:" ,l':,f'I\A ::

\1 (/) fl,';, Oil tJ1 '} (1'1.'1.() :,..;. hi', () ",(1'1('/,1: :JC n 0001111 tu:

II(I'I.Y"'CII(/J-f; f(l'I.'1.{)'h~"1' '}"tH: n,:" (lI1I1.J'XJ':'hn.

At, .(',I/'I;A ::

II(1'1.'1.{H:';. (/),e.')" II(I,/I;:fm.')" fOo'}"'I":" OO/"/.,e

IV" I)'}" 1li',.'}\"A',e 'IItI,,/,.I'~ WH, n,Hl/..": fWH,

'I,"II!"'}"'m'{)'I' W"I:n ",,'.(I'lbl." 'n 11'11I\,e. W; h. mfl.l':g.hl,:I\A:: f(/)fl,';.'}" ollm'; nw; h.'; WI'I.'1.{)":';'

1I(I'/j',I.'" {)'}"'},,,,:,, ,l'.(/)(}I;A ::

i!'

i:'

t,I,:A 'I' {):"

"',In {)flOll(l'/C : {)flollIJlI.'II'; {)flAf. Af. hll:,e9",}",

H' \1,.,,'~ '}"IJ I. :,.

f!' \'ml.%{):!-I~"1' '}"tH: II,:" 11<1: '}"tJ'i ,e:,. OOI;'';.'} o..e'}"

'}II:" h(l'l.%{)'}';, (/)g.')" h/,..,l',,/'.A Oil'} "'1'.:,.

f'II1.9",}". IlCJ': (I'/.%{):M: WI'I.re-IIfl'} i"{)"',ef:"

011/1'1.:" t,(l'/'}<;:m.'}" ""'IC : IHI.". I\g. hllll,h/..A

m ,e. '}" h'HI/..fl (/)fl.l': bl.b'}"C '}"IJI.:" fl..eJ'.C'"

,l';'}"'I\A::

!{- f/,..,I!../',A OIl'}"'I"'} \1'111.9' ',f, Ilc'l': 11,/.'1.{):I'L: IlC,V,.1I(I'/.,e(l)CI)m' OIlIIII/.,(' OIl'JII.'} 11<1:9"tJ'i,e,} IIDI,.;.'}

o..e'}"'} II :" limn -;: (I).')" ""II C1\,(1, h"'(/) fl OIl'I>bbl,

1111.'" I\g. f(l'/JI/..A'} (/),('.')" f'HI/..fl'} mfl,"': bl,b'}"C

'}"IJI.:" fl.,e,"'.c", ,(':'f'I\A ::

i:' (I'/.%{):K. f(l'I.%{)'h~"1' '}"tH: II,:" o.,eXJ'::"fl:" 11,/1;:':

(I).'}')" fl,fl'''')"' "'0'11')11, '1."II1'1"} },'}.I;.".'}" IlIto' I\,e,

f'HI/..fl'} m,e.'}" \1ol/.h/.. A'} mfl.~' bl.b'}"C fl,9"C

,l';'}"'1\A::

.,.,'}"IJI.:" fO'U'.I.''JIFN/J' ".>,:J'9,"f'

hll,lJ 1I1\,l', 1Ii','}<I'X' i! IH',"'.','l'H/J' 00,1'1.:" f 1111,,"'.I.'"

'}"IJI.:" lJoII'fl. mg.'}" 1U1/.,A : 11'1."'.,11mg,'}" J'fl'I,"'.'1I 11'1;':

f!' :J .t, () : 1I1I,"hI'J, mg.'}" fl,fl';'}"' ,,'o,n I'tll. 'i "Ill',}'.'}

flO'I{)'/IJ'} 'I.,'~f. t\t,{) t\'l'IIO/'. : t,o. tH':~:t.1I'l. m,r,'}"

hOIl:~:Oil';. 11/',:" :i{. :J.t,{): OIl,"M'J,(I),l'.')" fl.fl,",f. "'O'III'tI1. 'i""l',}" (1I,:c,l':

i',/.J~"',)" hOllh/..I't:fm. 11/',:" mg,'}" h'Hl/..fl' n:".1\ :

i:' :J't,{)'} (/),('.')" fl,fl';'}"' "'O'III'tIl. '/.""l',}'.'} f'I'J.t/Dflh:"

(I,/I;:':(/)'')'' 'I,,'L('. m,('.'}" 'I',V,,,:'}" 0.';,,;.1; fOllt'/..A

:'11\/..',:"'} fO'/.,(' MH' fl. ".).:J'9"'}" two ,l':I.I't:':Cf)'

11/',:" : fl.O'1' ,l';,)"I\A ::

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.

7. Deposjts

I) All public money shall be deposited in the Con-

solidated Fund to the credit of the Ministry. except

aid in kind which shall be recorded in the Con-solidated Fund and therefore deemed to be de-

posited.2) Money paid into the consolidated Fund for a speical

purpose may be paid out of the consolidated Fund.

according to the proclamation which established thespecial purpose.

X. Interest

I) Interest may be paid from the Consolidated Fund on

the money paid into the Consolidated Fund for aspecial 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

2)

3)

l). Remissions

1) The Council of Ministers may. for good cause andupon the recommendation of the Minister or the

Minister of the Federal Government RevenuesBoard. remit any tax, including any interest paid orpayable on it.

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.

The Minister may. upon approval by the Council ofMinisters, for good cause remit any other receivable

and any interest paid or payable on it.

2)

3)

10. Condjtjons ForRemjssjons

A remission of the types described under Article 9 abovemay be total or partial or conditional or unconditional

and may be granted;I) before. after or pending any suit for the recovery of

the tax. penalty or other receivable in respect of

which the remission is granted;2) before or after any payment of the tax. penalty or

other receivable has been made or enforced byprocess or execution; and

3) with respect to a tax or other receivable in any

particular case or class of cases and before theliahilitv for it arises.

1X" rn ~f..~.A. ~,;J&"" ,;J'f.ff) <h'l'C: I!! .+U..,,.., I .,."} HH:'!i"jj 'H'''' Federal Negarit Gazeta - No. 14 19<11December 1996 - Page 302

Hi' f+hLft 1'}H11'} itftOOD?COtlU hCP~ lDf,9" 0"""

0D?c;:flD-9" hCP~ 001P/..1,

9"UI.-r f+1.1.1lD- O+ht.ft 1'}H11 "f, ll.lf,} : 1'}HO'

ft tl 0- q" D? 0 + ftf, h +00 f, 0 lD- 'L'" 11lD- it '1' lD'IJ.. + f,C1°

f,hL"A ::

I~' 9"UI.-r f+1./'1ft-r'} ~.&;/.TC-r itftD?f:/ ,OtlU hCP~ lDf,9" 0""" 0D?c;:flD-9" htp~ OP,P/':" Oh'}.~'

fO~-r qoo-r lD-it'1'9"U/.-r f+J',/'1ft.} ~.&;oo~.} qOP'1:W''l.~COlD- foo'}...,P':" 'L""O lD-it'1' 'hn:J>ftu /.7'c.1'f,1./.;JA ::

Ie' ~.&;'}itftOOIP1.1f

fi' ftt..Y..lrA op'}olP"} OP""f}-r J'ftO.1' D?')~lD-'/"-j.(}.tlltO. 'L",11 : OPt."''/'' .f/t tl-r °l.e..;). lDf.'/"ff,'If}~A '1'.f1: tloo-ft. O)f,'/" tlht.A itftD?P'/.1'tl.1,

0-).;)' fll'l,tit-re:f' '/"tlC (t.1' f. ')'0 ft..fOJflJ f,";fltA ::f, U'/" J',') 11:0) D?')~lD-'/" .,.(}.tlltO. 'L",.tl : °IY..;J' lDf.'/"

ff.1f}~A '1'.f1: fD?,p/.l'f}rlD-') OPOPU~5P1":

ft) D?')~lD-9" .,.(}.tlltn. 'L"HI : °fY..;)' lDf.,/"

ftlc':.f '�'.f1: hOPlI.'/.t" nt..1' OPo.1J.I\.1'.f/tIFl~OJ'lJ-),;J'5P";fc; OPt."''/'' it/tD?:If}lD- P''' P'Cq'1' :},C;

d1) f""J'/.,t- 'f-(l.nltn. '/.,,,{q,') : °1.e..;)'5P:f')c.'

f .e'lf} ~ A 'I' .f1:9".f'') W''l.OP/t h.1, OPJ'l' it/t "'l:1IFl~lD-OP/.:~;9".f'c; OP'u1p:f, :

fD?.fm:J>AA ft.lf') f.:}"'''A ::

~. fD?C;;'~lD-'/" +(}'Oltn. '/.'~/'n : °1.e..;J' : mf.,/" ff.'1

f}~A 'l'.f1: OP'J'/.l' h",t."'.<',lD' n~~:" Itf. fOP.,..,it

lD'm.:" f"'l..f it h,'" A n"'l.lr')n.1, Vt. 6.&;lD-ft.u'/.'"

f D?:.f. /t lD- n n ~:..,. )', tp ~(>:(f)f. '/" n It. It "'l C;;,~lD-'/" )', tp :(:nO)(,',1, n~~.'" f"'.fll (}.If'} .n,: "0"

::

i> fD?')~lD-'/" -j.(}.nltn. '/."/'0 : °IY..;J' OJ.e,/" /t.l\

ff,'lll~A '�'.f1: OP,J'/"" ft...e..('.A op')olP"'" 6'&;OJ.')

ftD?itCftJftit lDf,'/" /tOP(}.n(}-tl ,f/tlD'') OP,0.1' hf.',

.~..tl?" ::

fl' D?,)"':(O''/'' n'lU }',tp~" mf,,/,, n/t.l\ htp~" OP'J'/.:"

tln~(>::" qOP.': lD-it'l' f"'(1'/'11 .,.(}.tlltn. 'l,~/.tl : °lg..;J'

(f).e'/" /t.l\ ff,'I'I<1A '�'.f1: nn:e..1' l~OP": fOP')0IP'.1.

Y."/.n (f)' it 'I' 'hn:j'/t" /.;rc..,. OP.f,/.°1 )',/to'} ::

f}','IA°lt\":" hC':.f9".f.?i, fllll.tit.}e'.f. '/"hc n,:" fOP')"IP"} lTDP'/..f (t.y:.}".

ftllll..f,,.Cn..} ~:J' : /tllll.(}m':" kIAol/t"..,. },C;ftkIAol/t".} opitbb1.9"'f' f"'l..fithc,:/t..}') tp:J Ah

WIIJ.cIDfth:" .f:HI ft..f(f)CI, f.'.f.ltA ::

~. nlt.H }',').,.",. '}(}.it }','}"''''' (?i)f"'II/.II~,:"'} 'I'?'Y':}"'

n"'(ID/ttl"l' n/t,It }',lP:(>:Af. !"Ac,}') f"'(}m Ill""()"}(}.{) }','}.,.",. f"'(lo/th"'(O' .,.t.?o,/. }',.f,lr')?" ::

:(~.

tlc,:A }',(,.:,.

11:(>::,.

:(t;. f}'",.(,./..n p'clH' },C; c"/..f

ii' lIIl,t{}.,;~. },C; f}',.111;'O,/, A"'l:"c; :HHIC "'l.~it.I.'C

""'I'HI'1/t(O' fllo'}"'!",,,, I1/tP'Aa}') :JC nOPOPl11lCqCftJ:J.le O:~::,. /t°'IA'c.nn:"c; /t},.f'}.v,'}.~ fO:~::",,'.f": (10'1-'/.:" ft.ll'"} (}/tllll:I'lm. hC':"';;:(f). f'I'}iHlCftJm'} fl1:~::" }',.,,(,./..() l"cIH. ,f,'h:?/t. ::

II. Remissions of Amounts Paid

Remissions of amounts paid. under this proclamation orany other proclamation shall be paid out of funds

appropriated specifically for this purpose.

12. Reporting of Remissions

Remissions granted under this Proclamation or any otherproclamation during fiscal year shall be reported In thePublic Accounts for that year.

13. Write-offs

I) The Ministry may issue Regulations regarding the

writing off of all or part of any receivable orobligation due to the Federal Government or anyclaim by the Federal Government. SuchRegulations may prescribe:

(a) the criteria for determining whether any

receivable, obligation or claim may be writ-ten-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 claimsthat 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 ap-propriation proclamation or any otherproclamati on.

3) The writing-off of any receivable. obligation or

claim does not affect any right of the FederalGovernment to collect or recover the receivable,obligation or claim.

4) Any receivable, ohligation or claim written-off

under this Proclamation or any other proclamationduring a fiscal year shall be reported in the Public

Accounts for that year.

14. Fees and Charges

I) The Council of Ministers may issue regulations

with respect to fees and charges levied hy publicbodies for providing goods, services or use offacilities.

2) Sub-Article (I) of this Article shall not apply where

another proclamation provides specific authorityfor the matters described therein.

PART FOURBudget

15. Format and Ceijling of Budget1. The Ministry and the Ministry of Economic Develop-

ment <Ind Cooperation In consultation with the ap-propriate government authority shall establish the format

for annual budgetary submi~sions and the maximumamount on which each budget request is to be based.

'/7.' U;i: /...P..('.A i :J/'+ :J/I,fl' ":'I'C ni ;,."",1" l ,"'} D!~'ii"!i 1}.9". Federal Negarit Gazeta - No. 14 19'1>December 1996 - Page 303

~{ .

:r);.

f~dll:'ll'l. /:\.l1(H.f; ."'.n,nc °'l.HH;C f'Ht:J':J'.rJ

'"all :,.:,. fan'}"'!,':" ~,:Hiit:,.l1'/.r'" T{~''''t.qo''f' f~,

,"t.I.,n !"C''':'' ,(',an,,.,C:J'/:\, ::

n~~:.""} M\'I'lX..It.:"f; Mll1'l<>I(IJ~'

f\'"an.,= f"'I..''',It.(IJ' n~~::" },ith Mo, I!) -"'} n;hlHl

,"(IJ\tt','.f. 9"}U: n,:" X.ft:'Y, : lJ'f\'9" far.'}"'/"..,. fFD/"I.,{'n,.y:.f. },ith l"9"f\, ;,: ,,,.} },'P;. {'(D.-,::,. ,(',.It.I.:)/:\. ::.. '

:r:%. \'n~~:-'" '/I(D.(D.c

?i' f{l'Uit:I'f~"'f' 9"}U: n,:,' WIII..{'(lJaJ(D. ,1t:Hl fID,,.,I.:"

1w",It.n~= n:~::" m,lt. \t'[:J./:\. n~~:.'" °1',mc ,('J:J:I\./:\.::

~{. h\r[:J'/:\, n~~::,. (IJ,It. fFDf.n~= n:~::" 'ry/l~(lJC

~,,(',:J:/:\.9" ::

:r);. naD'}"'P':" aD!"I.,{' 'V,. (D'it 'I' f O'J.,It.I.'" fn:~::"

'/1(IJ.(IJ.c

?i. nan'}"l1":" all/"I.,{' n,:" (D' it 'I' fllll.,It.I.'" fn:~::"

'/I(IJ'm'c all,lt.n~: n:~::"'} nO'JpnMH: nq)fr' (1.<>"'1an.ft.,f,f' (D' it 'I' fll'l..It.I.'" '/I(D.(D.c },ithlf'1 .ft:l.it

{II/.'I.it:,..;. n:~::"'} f\(/I/IImc ,{'f\(D"} rAtl)'}

nm.},/:\.fr' ~,"JlHl I\.t\m. flTD'} ",!,,:,. noP'I.,{' n,:"

fl1l\.,('J ;'JI\./., 1\.1)<1' ,r,"f'l\./:\. ::

f~dll;'ll'l. /:\'(/I,.-,.f; :I--IHIC O'J.'l.it'h: n:~:'''''} h~,'}.~'

\r[:"/:\' T{~':OI:" (IJ,It. f\.I\. f\n;:J'/:\. TC::O':"

f\l1'lw,)mc .{'t\(D"} P'/:\.aJ'} n(D'h/:\.£r' ~,""I'n 1\.f\(D.

fall'}"'P':" anP'l.,r n,:" fnl\.,('J ;"I\./., t\.(t'I' ~',f'I\.A

~{-

.'

:w. nall'}"l1":" allP'I..r n,.Y:,}'. an\th/:\. ftlll.,It.I.'" fn~~:''''

'/1m.(IJ.c

f{llI.'J.it'}{~"'f' 9"}U: n,:,' WIII.h".t\.:,. 9uh'}J"Y:'}" f~,'}.r:

fan'}''11'':'' allP'I.,{' n.:" f\n;:J'/:\. n~~:'''' m,It.f\.I\. fno'}

"'1":,. all!".f n,:" f\rC;J'/:\. n:~::" },VU'~mc f\./..~'.r:,('A.I\./:\. :

?i, nail'}"'!":" an!"I..f n,:" fX.It.-,. ffID~-»C f\(Ddl'

(IJ,(',9" f 1"1.. ;'JI\./..I,:,. O'J'Ii'li.{' nno.It.I.'" 9"}J'}.{':,.

fn:~::" 'IICD.(D.C(11.f:I.'" ~,it/.A'll"t:' (t:,~ :~, M,'}.f: f lID'}"'1":,. anrl..{' n,'''' (D.it'l' .f,'JfHUII'}

f\n::J'/:\. n~~:-'" kl'I.:" f\O'J:J>f\A f\f\.I\. fno'}",/":"anP'l.,f n,:" f,,'/..-".It. f\n;:J'/:\. n:~:.'" nO'J/I~mc

(/r'{w"9" i',it/.A'I. (t.lI"} fr' ,('JU9u 'f'l,I.),O'J/, n:~:.).

.rit/..f\'IlD' -,..1t.9" (t./:\. f\'ht.,..It. f\n;;J'A n:~:.'"all II",. (t.1. ,'J

" 'I'::

r~' f\,It:'}'''''~: on/,). itf\iI'I..It.I.'" fn:~:.'" '/I(D'lD-C

W"all ,,: fn:~:.'" i',tf)~(>: f.,.-,.nofH(D' 0'Jr,:':lD-9" ,,,It.,n

},'}.It.'hnn-,. Ifl:' : n!"t. I\.,('J 1\.t\lD- n~~:.'" t~no.)' frt.

},'}-»it:J'f). naJ9" i',it:':~')',('J flnr, f(~no.': mr..). OO'J./I.'J

~~"n:" 'U'. .f A:J.(tn 'f'l,I.),O'J1. 'J'}/I.n (t.fHf:" fO'J.'l.it,"'r."f'

9"hc n.:" t\.~"}'''''~: on/,). h"'.{'/llD- n:e.'''' lD-it'l'

n'l't~u,o'l/' f\'hnf-"(D' (IJ{,f,l. ftlll.!"'} n:e.'''' O'JI'mc

~'.f'I\.A ::

.f'l,I.),O'JI. n:~: .).

f I'''''JI,n ,,'mt}v'".}'. 9"}IC n,:" f°'l.'l.it,"'r.':f' 9U}IC fl''''fO'J.! -,.C OlD''} f ON' ~ £ht').n no IJ'I.'''' nO'J,f: I. ", "'{,l.l,O'J/,0:(>:,). 1\./..-».f: ~"f'l\./:\. ::

r;'{i .

2) The Ministry of Economic Development and

Cooperation shall establish the format for the

multi-year Public Investment Programme.

16. Budget Approval and NotifIcation

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.

17. Budget Transfer

I) Transfers shall be allowed from the Recurrent Budget

to the Capital Budget subject to regulations issued by

the Council of Ministers.2) No transfers shall be allowed from the Capital Budget

to the Recurrent Budget.

IX. Budget Transfers within Public Bodies

I) 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.2) 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.

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 thecapital budget of another public body under the

following conditions:I) where such transfer is necessitated by an approved

reorganization of the public body or by a reallocation

of responsibilities; or2) 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.

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.

.,~. !:~!i A..Y../'.A '1:J('..} ;JII,r'1 <1:'1'(; X!i :hJ"'P' X "'I nWi!"!! '}.9". Federal Negarit Gazeta- No. 14 19'h December 1996 - Page 304

~~. fn:f.')' llD7\,{'.:"oofl"'f:"?;. f c"hl...1 'ND'1V'":;' 9"tll: n,.} OO:~:.} l}oo.,: oo:f. oot.'!

I\.e ff}oo.f:'} n:f. :,. "'.t'~J':"'lD- fL'I'C 9"hC n,":ff}oo,,:,} n:€..)' ~,ML.t'~J',:"'lD- Y:I.{) f1t\t.OJ' l}OO.}

f~,{'."'lD- oo,{'.n'1 n:~:.} nfm<;. M':"f .,.t.7.O'/.

~,'}Jtrr'} .e.V.I.;1A ::

~. lULU ;-,')"'7\ '}O.{) ;-,'}.,.~' ({i) f.,.,{'. '1TIlD- O/iC9"

O'/.t{)'I;<;. "'.V.9" o.A t\.,.t."'.';. ftl'l::"A TC.':€.h.y:.f.he.:.t' t\.t.1.'9" fO'/:.}'.t\(f)o hO'/.oot\tl:J-:'=lD- f h.\"1tiO'/.

AlPJ:"r. .)..O'OC lPJ.t{).I;C flt\P'An]l;':}'. :JC noooo

tlhe .('JWr.A ::

tv.: A ;-,tjD() .}

fOO,}"'P")' '1111.nhe.:.,!

?};~. h'hn:J>t\t\lD- t.'}J'.: he.:.,! {)t\oot.~9"{i. fc"hl...1 '''OJt-)v'".f. 9"he It:'. on:f..} t-)At."'J'.

n{).,.'I'C h"'lIl:J>t\t\OJ' t.'}J'.: lD-{)'I' hl':! oot.~9"

;-,.e!J:A9" :

~. lPJ.t{).I;<;.'11\1.Y."'(f)on{).,"I'C h,'"t."'.V.lD- O:€..} I\,ehe.:.,! oot.~9" OJ.f.9" ftle.:.t' ",y,,:,. lW"'fl'}

;-,,e!J:A9"::

?}'~' fhe.:.t' '1J'..n

flIl U ;-,tp~ h 11.'} .,. 1.' ):?~-?} ~ n .,. .V.'1'11lD- 00 lP I..).

'1Arr'1 O{).,..,.C nit'} J': fn:€...,. f}OD"" lD-{)'I' nn:€. .).

;-,tp~: t\",oot\h-l::" foo'}",P")' ooP't.t' n,.y.:f ~'}Jt

ht.A h.,.t."'Y.lD- f'rHH) oolll'} nl\,e he.:! oot.1.9";-,fJY: A 9"::

?}?;. '" y,,:,. {)t\ 00'" fl.}

{i. noo')"'p")' ooP't.'! n.')' fnl\.e ;"I\t. m,e9" ~o.nlPJ.OJtlt\lD- OlD- n1.'d\.e.: t-)A"'lIlf.,. O{).,..,.C

t\ooP't! 0.": h.,.t.'I'.V.lD- n:f..} I\,e he.:! t\oot.~9"

",y..:,. OO"'fl'} ;-,.e!J:A9" ::

~" lPJr.:':lD-9° Voo'}"'p'.). oop't! n,.)' 00:f.')' f}oo.j:

lD-{)'I' flPJ.Y,Cit lPJr.:'=lD-'}9" ~P, t\ooht.A fO'/.!

{)1"A net n:f.'} tlAl;' I. OJ. n{).,..,.c no:f..). f}00.,:

OJ'{)'I' he.:,t''} flPJ.lIlf':" ()9"9"'1.). m,e9" t\,It f},e'1')'

",y..:,. lD-it'l' OO"'f)'} ;-,.e'.f'A9" ::

;~. lPJ.tit.l;<;' t\~,!'}p''}?,. f'lPf-o 00 .V..O f"'1f)t\ .}'}

f&S,}{) ",Yo:,. t\oo<f.lI]lIlC fO'/.!{)":;'A P'Cf}.).c.-

flPJ.ootl1.no..,' :"1.' .t'OJn]A ::

!!. foo'}",P':" 00 P' t,t' n,:,. fOl\.e ;"I\t, 0'/. t{).I;<;.

OlPJ.!OJlI](J)- :"1.' OOIPI.'r t\!'}P,'}?,. f'l..~'O 00 y.,n

f""lllt\:"'} f&S'}it "'Yo:" t\oo<f.lI]lIlC flPJ.!it:fA

0011"'0 .e.e.'A ::

it/\~:psP'f'i 11.1A",t\".y:.}'. flPJ.Y.I.'" he.:!

Ii' 00:"1.11 '1/\1101, fonl,l. llCllC OJ,e9" fhe.:!lPJl.;116liJ. O'N;I.1.lPJt foo'}",P")' ooP't.t' fl,')'

fOl\.e :"'1\&.OJ.e9° ~co. fO'/.OJh/\lD- hu.u 0:J'1'.f1'00/\h'j:."J-'} '11\1.;1"1Il n ().,..,.C he.:.t' t\.t.1.'9"

11..e"}"A9";

u) f'l'h'im~ P'1,.sP':;': f~:p'i 11.1A",t\".).

,,:"CP."J- he.:!sP',}'.'} fO'/.oo/\h"" fLU''}:

ili'

22. Delay in Budget Approval

1) 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 approvedrecurrent budget of the previous fiscal year shall beimplemented on a monthly basis until the AnnualBudget for the current fiscal year is approved.

2) Not withstanding sub-Article (I) of this Article,

funds for previously approved capital projects shallbe released by the Ministry in consultation with theMinistry of Economic Development andCooperati on.

PART FIVE

Public Disbursements

23. Disbursements Out of the Consolidated Fund

1) No disbursements shall be made out of the Con-

solidated Fund without the prior authorization ofthe Council of Peoples' Representatives in the formof an appropriation.

2. No expenditure or commitment of expenditure canbe incurred from an appropriation without theapproval of the Ministry.

24. Disbursement Limits

Except as provided in Articles 17 to 22, no disbur-sements to public bodies shall be made in a fiscal yearwhich exceed the amounts appropriated in the budgetaryproclamation for that fiscal year.

25. Commitments

1) No commitment shall be made against an ap-

propriation except by requisition of the head of thepublic body or by a person authorized by him inwriting.

2) No contract or other arrangement requiring

payment shall be entered into by any public bodyunless there is a sufficient unencumbered balancefrom the budget to discharge any debt that will beincurred during the fiscal year in which the contractor other arrangement is made.

3) The Ministry shall establish the procedures to be

followed and the form in which records for thecontrol 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 commitmentschargeable 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 cer-tificate 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 ofserVIces:

'/K n~?; / '!..t.A ";1/")' :JlLl" -h-re: X!i ;hJ"IF' I .,.'} :(ji~'i!'v. ~.9'" Federal Negarit Gazeta-No. 14 19thDecember 1996 - Page 305

t\)

(i) P' /,.lD' (IPtn'i'.,.<k"}: iJ:PCD- ooc}lO'"}

lD~9n 1','1A "'f\o~ ooiltn'I:"}'i' tp;JCD- Of)

9"9'''''': 00 II.'l'''' f'" tn f.,. 00 If}."}: tp ;J CD-

Oil9"9"'1'f: '1A'''1t\~9'' +.,.l1f,":" !t\CD-OOlf~."}:

(i i) 0 il9"9""": O+1l1CD- ", Yo.oJ' OOLPl''''

ilC,:.rlD' ffT"/.&.~OOCD-P'I"CD- hootn'i'.,.<k:

iJ:J>lD'hooc}ln''i' h'IA..,/\°'l: hoofltn'l:

0&.')' fl.(r"} il~!CD- Oil9"9""'I: OOLPl:"

f + tn f.,. 00 (n."}: lD~9"

(i ii) fT"/.~il.l;-r OfT"/.!lDflJCD-P'Cq.). ooIPl')'

fT"/1.:n6b]. h001'f'l: 0&.'''' ill':! 00&.~9"

.r t\ 0 ..,. fl. (f'} 'I'! 1:CD-+.,.l1 f, 'I:,. ! t\ CD-OO(n.'}: lD~9" ::

{I'1'i';';CD-9"hu.u CD-6J!'ffT"/..e.l'" ilc,:! fl.lf"}

f0I1.h&.t\CD- fllD' ilc,:!CD-"} t\fT"/"rf:" f0lJ.1l1CD-(lP(r}."}::

OIl.'t.il.l;-r OllU 1',"}"'~' OOLPl:" t\. u:tl\ ffT"/.1l1CD-"}

ffT"/I.:J'I'I''i' ffT"/lIJl...). h&J~~9" P'Cq..,. P'I.. I\~

t\fT"/tpA ffT"/.!il':;'A OOOO/,! t\.!(lJlIJ f,'fI\A::

'tiJ:. IHl~e.:I' qoo.). OO{;Lhli'i ffT"/.fl'l' f'fe;r 1.tL

~,.rvn,~ foo"}"'P':I' 00P'/'! 0,:" fO:e.:,' qoo~

hfT"/t\<k0&.'''' t\"'lOt\.). file,:! 'I'!1: fO:e.:,. qoo~ l1t\.,.

00 .,.c;:,. CD-il'l':

!!. fO:e.:" qoo'l: hfT"/t\<k 0&.:" t\;rHtf-'i' t\+lhl1rCD-

iJ.~9"'}":

~, fO:e.')' qoo.,: hfT"/t\<k0&.:" t\;rHtf-'i' t\+flm- h1/'\'"

t\° .f:.}'. : ~,'i'

!> fO:e..). qoo~ hfT"/t\<kOk:" fT"/'i'rCD-9" fil~!CD-1.tl.

f.e.l.fl lD~9" nCD-A O+1l1CD- ..,Yo.+ OOLPl:"

ooh&.A !/\n:""} ootp(J>b lD~9" 1\.1\ +ooltlt~

..,Y..:J. :

ooh&.A 1',t\O:"::

~)

'ti~, f'1'(:J'A n:e.'''' ffT"/.:J'~n')' /.\~ lJ-kJ-

h'lU nl\,r.. nh"}"'~' ?i% f+oo/\h+CD- O.'iC9" fOlJ.~il.).r:':;. tj"hC 0,:,. fn:e.')' qoo~ hootn'i'.,.<k Ok:"

ilC,:.rlD"} .r~.e..,.CD-\Un f'11:;t-A lD{;U.fO:e.:,. qoo~

l1t\'" n~) 'f>'i':" CD-il'l't\.&.~9" 1--'fI\A::

h (,: A il Yo:il:"

P'I.. I\~ !Atpt\CD- n:e.'''' hil'''~1.C

'tiu' P'/'. I\f, .rAtpt\ O:e.:"

A' nu.u 1',tp~ h"}"'~' ?i% "h'i' ?i~ f,,.oot\h~:"

~,"}.e.'llJ-9" fT"/.~il'I;';. il/\1'~~ ffT"/.!lDlIJCD-OOOO/,!

~,'}.e.'hnn<l> If'f: /\n:e.'''' qoo~ f+&.<I>1. "h'i' OJ'IJ.

It,r...e.l''' lD~9" P'I.. I\~ lt~CD-A f"'l ,£VI-n lJ-l\-

P'/'. I\~ ootpt\:. "'C.y. /\fT"/.~il'l:-r f:"t..1f/, '£It-n&.flil ~.e.l;JA::

~, IlllU h "}"'1\ "}a.il h"}"'1\ (Ii) f+f. "11CD- O.'iC9"

f"hc.'~:J''i' f.ny.'C ,£,,,,0 O+tn:Pt\/\CD- L"}1: CD-il'l'

(rl;' },"}f.hil&.I\'L'1-I: JPI.. I\~ ootpl\- t\."''I'A~:}"I\A::

i) that the work has been performed, the

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,

ii) that a payment is to be made, under the

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

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

(b) in the case of any other payment, that the payee

is eligible for or entitled to the payment.

2. The Ministry may prescribe the procedures to be

followed to give effect to the certification and

verification required by this Article.

27. GracePeriod at the End of the Fiscal Year

In the 30 days period immediately following the end ofeach fiscal year, every public body shall pay all invoicesreceived 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 thefiscal year.

3) any amount due or owing under a contract, con-tribution or other similar arrangement entered intobefore the end of the fiscal year,

28. Special Conditions for Capital Budget

Notwithstanding Article 27 above payments for capitalexpenditures may be made in the 30 days period, after,the end of the fiscal year provided such payment hasbeen approved by the Council of Ministers prior to theend of the fiscal year.

PART SIXManagement of Unsepent Funds

29. Unspent Funds

I) With the exception of Articles 27 and 28 of this

Proclamation and subject to directives issued by theMinistry, the unspent balance of an appropriationgranted for a fiscal year shall lapse and shall becredited to the Treasury Account of the Ministry.

2) Notwithstanding the provisions of "ub-Article 1 ofthis Article, unspent balances of grants and loansshall be retained in the consolidated fund forcontinued use as may be necessary.

.,~ en; t..1..t.&\ ~;M'}' ;"'."1 <h'l'C I~ .+tJ..,P' I .,.') Hlhtii ~-9'" Federal Negarit Gazeta-No. 14 19thDecember 1996 - Page 306

t!). f:" 1:"7..1 hlf:l

O+l1mO.'t f01:.'t '}oo.'t OO£L1,~7a'lA+oo/\l1: lA+CD1,.~1.: CDf,'}"lA+.,.t] "7e;'TC&'}"f:"1:"7..1 hlf:l 'l.,110 '}oo-j: h "7...,.C 0 C& f oo"}",P'.'t 'l'111 ;JC + m:J>f\o

~;rc'''' oo1.~'" "/\O.'t::

t!)/1- it/\"7;F;F A

"7e;'TC&'}" f:" 1:"7..1 hlf:l 'l '111 ~"}"l tJ 1/\C&"} htt;1

0"1.111C& 1."}11 OOIP~:,. noo-I\- CDf,'}" OhLA lA+h~./\: .fA'''CDI,.~y. lDf,'}" lA+oo/\l1l1.If"};

(i- hm.~:r "OA Oit.J..,.c f:" 1:"1.1 hlf:1C&")/\lDl11.C& 11c& Oto1..I,.A OO"}"'P'.'t h"7..hLA

"1e;' TC&'}" ,"} 1111:

!l- f:"I:"7..1 htt:1C&"} fCDl1Y.c& 11c& 'fP'" ~"}Y,If"hm.~:J- "OA Oit+.,.c /\CDI,."{a'~ Oto1..~A

OO"}"lP'.'t h"7.h~.A "1e;'TC&'}" ,"}II11'I\f, +"'e;'1i l\.Y.~"l f,~fl\A::

t!)!l- fCD'L"l '''OOI\1i

OOJ!.'t '}oo-j: c&it'l' ftofo/,.A OO"}"lP'.'t f''''''O/\C&

"1e;'TC&'}":

/1- f CD'L"l + 00 I\'li :

!l- f:"f.:"1.1 hC~1 ,"OOI\'li:

r- 011A6bJ. f+h~./\ ',..,11.0 ,"OOI\'li:

!!- O,"OOI\1i 'l'1'O: O,"OOI\1i ;J'hit CDf,'}" Ohlf:l I\f,

f'P.') "7it+t]hl (.IOOY.~" '}"h"}l.'tf"1.'~ +OOI\1i

6J.h'}"C'

?i- f,.P,.'t t]'1 Oooh~./\' '}"h"} 1.'t f+,'7 ,"}II11: CDf,'}"

~- OOO"}"lP'.'t OOP'~.f n..'" 011:" I\f, f1.~l1C& "P,.'t

CDf,'}" h. '1~ ~"}"l -J.t] n.,.~o '1'1<1:'}"h"} 1.'t f"7..1~

,"} 11.0:

.,.1.'}" l1.A /\ILlJ-"P'f, f'J'Y.~'IC& CD'''''.CDf,'}" f:"1:"7..1 hlf:l

'l'111 0+1110.'t f01:.'t Cbit itC '0, If'i OOOO'tI,11 "/\O.'t::

hC~A 1111..,.

fOO"}"lP"}' bP,

t!)r- foo01.C P'AtIJ"}

OtltJ "'P~ ""}"'1\ t!)?;: r!j~ ~e;' t!)~ f+Y,""C& ~"}1.'"mO.,. Ir'i f ,n1f.n 'J'oJt]f:.f. '}"hc o..}. t]A~."'1. Oit+.,.c

Oto1..~A OO"}"'P':" OJf,'}" Otofo~A OO"}"lP'.'t it'}"

,"}II'O /\ooOY.C CDf,'}" 'Pil''''e;' /\OOilm.'t "f,;FA'}"::

,"}II.n f"7l1l1l111 P'AtIJ"}

(i- ntofo/,.I\'P. OO")"lP"}' CDf,'}" Oto1..I,.I\'P. OO"}"'P'.'t

it'}" ,"} 1111 /\ "711111111 P' A tIJ"} l1.11'1': ,"} IIO'"}

/\"1 11111111n"1.~.:" Y.C& "'P~ f+oo/\h+C& ~"}f..f'

mn.,. If'i: f"7.~il''''r.''.f' '}"hc o..'t OtllJ- "'P:€:-

OOIP~'''''"}IIO' 000-/\' CDf,'}" OhLA O"''I';J'111.'C=lDf, '}" n 'P it :"e;' 11'1,t': ""1t] ~., .'t ~ "}"l11111111

l\.~.:" f.: f,"fl\A::

!l- OILtJ""}'" 1\ "}a.it ""}"'1\ (/1) f+oo/\h+C&"}/\"7he;'CD"} ~ "}"l'1'A f"1.~it:"C'"f '}"hC 0.''''

"1.~it:"-r CDf,'}" ~/,.11' f"'l.CDh/\c& t\.1\ f"1.~it.t-r

11/\P' AtIJ"} hlltJ O;J."f f+II~II-r.'t"} ~ "}"l~.1\9"

P' A tIJ"} f,l1m 'P A:

r!j!! -

30. Advances

Every advance that is not repaid, accounted for orrcovered by the end of the fiscal year in which it wasmade shall be reported in the Public Accounts for thatyear.

31. Set-off

Any advance or any portion of it that is not repaid,accounted for or recovered in accordance with theregulations covering such advances may be recovered:

I) out of any money payable, except for pension moneypayable, by the Federal Government to the person towhom the advance was made or,

2) where the person is deceased, out of any moneypayable, except for pension money payable, by theFederal Government to the heirs of that person.

32. Refunds of Expenditure

Any amount received by the Federal Government in afiscal 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 therelated expenditure, advance or payment was charged.

PART SEVENPublic Debt

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) 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

direct advance, or security.

2) 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:

'IK'!:ti: A.,J'ot.f.\~:M')'.?IL"J 'hT(: I!! :"11",,.. I +, Itifitll 't'''' Federal Negarit Gazeta - No. 14 191hDecember1996- Page307

c!J?;,

0) I'I~~ fOlJ.(I)ff)n.}'")r. ,).&;ru- 1'h~,f. f"7.II'")O""")

.,.") hr. fh.&;ru-") hh~I.Ar. f(l)I\~") oom")

1\ 00 (I) (t"):

1\) flf'il:"r. (t~F.:r.') h")'.hill."'lH: 1\001i'1"

th) f<l>T:J' lI1.'C (I),f."" fCPil'}'r. (t';p."f") fOlJru-

ff):'-r. oo1iT') OOlJ.ool\h:" il".."..';"" 1\001."''''''

},")'.1r. I\OO'.I...'.C'(0) nOlJ.til:"~ 1'<I>Il,f.';:" Il":fru- fru-A :J'fto"fr.

u.).:J'9'"f fll1.'~") 1')"11 Ohl.A (I),f."" '000-1\-

ooA(a I\OIJO,.C::

<I>'1':~ 'iH~:r.-:r.") (I),f."" fCPil:"r. (t';F."f") 1\00hLA

il 1\ OIJ.(I) {t1.' lI1.'C

lULU }',If'~ h")+",' i!j1, f''''.'111ru- h,)'.1'mO<l> 1I''ifOlJ.til'}-r.-'.f' "..hC (1..}-r fhti:!ru- "lii. f1.l{t tIJ,f.""

,,'oo"'li },")-'t,.".., '1'!1: f<l>lOO-}-") f+'1';J' lI.f.'CI(I),f.'J" flf'il:"r. {t';1.' hc.:! 1\001."''''' fOlJ.!il"fA 1")"11

oonY.e },")-'t"fA I\OIJ.til'}'~ 1.:J'1.' 1\.{t'1' ,f."f"AIl

«!}};, I\'hn."'I\I\ru- 1.")1.: }',il"''&;Y.Cill\"7.tIJ{t.f.' lI.f.'C

fOlJ.t""}-r.-"f 'J"he (1..)- OIJ.til:"~ fi'm:J'I\I\ru-") I.').f.'

nn.t u').:" I\OIJ ,..&;y.e fOlJ.!il"fA 1")"11 h')JlO,.e

1\.I.:" ,r: !!>:}"-"A::

'lll..flf .n y"r.-:-'"

fOlJ.t"',},r.-'.f 'J"he Il.'}' 0:11.., fi'I.<I>~:"") htj:!9':r-1\00 c'il:} f"'m:J'l\l\ru- 1.")1.' oct ooill\o '1,f.:"fru-

1'1-'N:: f'hn:1>I\I\ru- 1.")1.' I\htj:!9'~ 1\.0:1> ,f."f"A 001\0hD1_.f'J"-}O'}- f1"),,.,1 oom") fOlJ,f.OA1'r. h f.'''':'' (1)/...:"

'1Anl\m 'Ut. "'ooA(a fD1.hl.A -11t111 h")-'tO'-C l\"7.t....}-{- 1.:1>': I\.{tT ,f."f"A

ifJ1, '

c!J~;, fooO,('.t..f 1")1111 ~,f.';'}'

?!. n&...l'..I...A oo")..,p,:,."''J'' f'''(I){t~ tIJ,f."" If' ,.r.

f"'l'Imll:':ru- ''''1':'' -o,:r.-"fr hr. fCPil-}-r. (t';F.:r.

nl\'" D1r.:,:ru-'J" h',e tIJ""" h1c::r'1")tllI 1\.(I){t~r.

"'£lDAI'I(I)' I\.hl.I\' .e.:}"'''''' ::

~, 'nJ':{. f"'(I){tY.(I)' 01\." h1e 1')tI-0 hII''; OIJ.t"'-I:~

fO'I,l'Imru- rlDoot..f },")'.'l-InO<l> .r'i fh.'}-f'k!

'nrh.l...lf WH. nOlJ..f(l)fl'ru- fru-6f.'" """)1'(" -"00")

UD/J.'I.'} "'rlDn,n)")'. 'i",.,1 On..}-f'A',f -ne

Y..(I)I'Ir,A::

@!, f()P' ',,\",,n

nl\.It }',",q.n 111\(1)' }',If':(),''.f"'.(>.l.1ru-") "'.'0 "',f...I>I."):

fO'I.t"':I'l~:-'.' 'J"hc IV,. h}',',C ru-il1': hru-611' h"C (I),f.'J"

tw.I\":?" 11''''1':'' nrlDn,(>.c"" Ir,; If' }-r. Ooo"'m'}'

rlD")",p':" I\.IH'.C flll/.:}"'I\ru-") f')P' oom") ,f.(I)...r.A::

ij' f'llJ~'C "'.1'..;H"1' t,"'~.f

n&...l'..I...A oo'}"'P>:" (IJ"'J" nl..~Dt.A oo")..,p>.}. ..."..

f"'(I)I'I,':. ''''1':'' 'O.r.'r.".f. },r, flf'il'}'r. {t';F.-:". If'r. 1")11.0:

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-

.e.hl.ltl\'::

(a) determine the issuance and maturity dates, anddates 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 ofadvances or securities as is consiaered necessary,and

(d) on-lend all or a portion of a borrowing, subject toterms and conditions satisfactory to the Minister.

35, Loans for Redemption of Direct Advances, or Securities

Except for borrowing under Article 37 below, theCouncil of Miniters may direct the Minister to borrowsuch sums of money as are required for the payment ofany direct advances, or securities that are maturing orhave been called for redemption.

36. Loans for the Management of the Consolidated Fund

The Council of Ministers may authorize the Minister toborrow for the efficient management of the ConsolidatedFund.

37. Termporary Loans

Where it appears to the Council of Ministers that theConsolidated Fund will be insufficient to meet thedisbursements lawfully authorized, it may direct theMinister to borrow, for a repayment period not ex-ceeding six months, and an amount not exceeding suchamount necessary to ensure that the Consolidated Fundwill be sufficient to meet those disbursements,

38. Currency of Borrowings

I) Direct advances, and securities issued or guaranteedby the Federal Government may be denominated andrepaid in the currency of any other country orcountries.

2) If denominated in foreign currencies, subject todirectives issued by the Ministry. equivalentamounts in Ethiopian Birr shall be determined by therates of exchange quoted by the National Bank ofEthiopia.

39, Debt Limits

Debt limits may be determined by the Council ofMinisters, and may pertain to debt issued directly orguaranteed, or both, and to internal or external debt, orboth, and such limits shall be consistent with thosecontained in relevant proclamations.

40. Payment of Loan Obligations

The payment of the principal of, interest on, andadministrative expenses related to direct advances andsecurities issued by or on behalf of the Federal Govern-ment,is ~charge on ~J1dpayable outoftheConsplidatedFund.

.

'lA" ~f~ A.1.~l\ ~;M+ ;Jff."J <IITC!! ;l'1J..,P'! +1 !ifi'ii ,.,... Federal Negarit Gazeta - No. 14 19thDecember 1996- Page 308

ijli' it.Uft.

"7.tla-1-~:-

Ii' f'Pla-1-'i lt~p..=t:')foo..,'tf 'P;J OOD-I\-tDf,9" Oh4C.Ahtt:ftlD- 'Pla-1-'ilD- tDf,9" fhLI\--1- 1,)"-0 !ATOOft

It'':flD- OOOU"~ 01'}"-o h4-f"=t: "f, f1.~lt')"'ir;':flD-9" it. Uft.t 'h'i

I' f'Pla-1-'i lt~~ ') ftlP/laooftla 0IP/'i:flD-9" ltlD- "f,f1.~lt'} it. "'1,.:

h". m:J> ft ft lD- L'} 1: tD'l.1. "'1:C1- ft. htt:A f, T"A I:

ijl' 'Pla-1-'i

Ii' f"7.t"'-1-C'T 9"hC 0.-1- h"7.!tDtlJlD- 1.')-0 ;JCflP/f,..J>~') 'h"'hU"~ 1:~'" f~f...t.A 00')..,,.,-1-ft..,f + 00 ~:" 9" 'P'" -1-'1'ft. It... f, T" A;

I' 'P"")''i,) OIP/,oofth-1- f"7.1.~'" hlt:! hTm:J>ftftlD-~.,}1: "f, 1D/;IJ.".1.C1- f,hL"AI:

ijr' foo')..,,.,-1- ~P, "''''',.P,1.C

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:

f~f.../,.A 00'}..,,.,-1-'} ~P, ...ftlP/..."."ftlt:

ji. flP/,~"'-1-C'T 9"hC o..} f~f...t.A 00')..,,.,-1- ~P,

"'ft"7.",,,ftlt:O'}' o.~:J' 1.')-0 ft.!lDtIJ f,T"A I:

I' flP/,~""}C'T 9"hC o..} Y'i1"'~ lD1'iT ~P''}ft&..fot.A oo'}",,v',} ft.lit'''''A~ ...ft"7.TftoO-1-o.).;J' 1.')-0 ft.llDlI} Y,'.r'''A II

i~' OtLtJ "''}.,.'" '}O.it 1','}"'''' (Ii) 'h'i (I) OT1.~11lD- OOIP~.). t"tAln O..."..,.C 1P/'i:flD-9" ~P,

ft.",,,ftlt: "'f,TA9"11

ij~.

ij~' foo')..,,.,-1-'} ~P, ...ftOO00111-o

OIJ.~"")'';' hlLtJ O:J:.r. f"'"~"~'},} O"7.oofth-1-

f"'6J.I\:'i 11ClIC fIn. OOI''''-o,} f,f,"A:

ji. 0~11-o "'lDt"tV'T 9"hC 0."" O.,.ltm ~.:J>1: "'''':l'''0.t':C'';}"',} 'h'i f'P ).e; lt~p..';}".'}OIP/lD-tlJ-1-'i OOOriT

'O.t':C f".a'laY,O')''} .,'} 11-0:

I' OILtJ qy,~.} o.n.f.:c f"'1''1OJ- 1'}II-o oo..,ft65J.:

r. n'(H~..C f'''1''iOJ-'} '''}lI.n OIP/.ool\h-1- f".hLI\ 'P'i

1'} 11'0 'h'i lDl\f..':

~. "''�':J' -of..'C'T 'he; f'P"''''''i la~f:f'} hlP/OJ-tlJ-1-:

hlP/"""P'1.C ~,e; hooh~,A ;JC n.,. 1 111 1\lP/,ltll1'

1',"""'~1.I,.lf "', A "1i\""'';}"' ~,'}P,.o.9" 'P"''''''i9'T'}ooitm'}'}: "7"",'P,y.c'}e; ooht.A,} OOlJ.oofth..,'

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''''''',} Oll'/.oofth"" f"'~."'~O""'}: "'ft'P'"

.1'(,'CD-00'" 1\61>].:f .,.h t.1\ lD-'} 00 m '} 'I' m:""" f '" it

"'P'f,C lD'~\9':f,1

41. Losses

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 forthose securites but have not received the securityof rep~yment of the amount so paid; and

(b) losses sustained by any person in the redemption

or securities.

42. Guarantees

1) The Federal Government may guarantee the perfor-

mance of an obligation provided such guarantee isin compliance with regulations issued by theCouncil of Ministers,

2) Payment in respect of a guarantee shall be paid out

of the Consolidated Fund.

43. Management of Public Debts

The Council of Ministers may issue regulations neces-sary for the management of the public debt of the FederalGovernment the payment of interest thereon, and forguarantees.

44. Assignment of Federal Government Debts

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 theFederal Government.

3) Except as provided by regulations to be issuedpursuant to sub-Articles (1) and (2) of this Articleno debts are assignable.

45. Records of Public Debt

The Ministry shall maintain a comprehensive anddetailed record:1) showing all money authorized by the Council of

Peoples' Representatives to be borrowed by theissuance 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 theissuance, management and redemption of directadvances, and securities, and for administrativeservices relating to the issuance, management andpayment of guarantees,

5) containing authorizations, descriptions, amountspaid, and all administrative expenses relating toguarantees.

',1.' !:!:i! "...I.'../..A" .')/..), ;JIL(/) '/:'r(: :Hi ;"U"IP' X,,.1 Iiir.'ii'u 't.,... Federal Neg, it Gazeta - NQ. 14 19t11December 1996- Page 309

if!"k'

hr';A il9"1"'-

fOD'}",r:,' 'I1U'O n.1ii.il"" f"7Y:l.'" P'A1I)1

f.,.l.&. &:} Yo'n.1 itil,}001''''

OI/.~il'}';, O'l-ln:J>t\t\m- &.1Y: m-il'l' 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 O.'}- fU+m &.1Yo' 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 h"'I11.'"t\t\m- 4.1 Y.-I\f-, "",;). tr'i f-,h4.I\A::

hr';A "I11~

f001"'P"}' 1.ol.""

ij~' {tt\ 00 .f'lI I;' ilt\ "7 il CD1Yo'

01\.t\"1' i',tp~'f f.,.,.".,.,m- "1'.1'1110+ .r'i: fOl/.~il

"'.c::1- 9"hC 0."" O"7.!CDII)(J}o 1.1,0 001Vl.'''' ttA.r'1

Oil"'+C f t...Y..t-A 001"'P''''' 1.ol.'}' 1\.f-,1' CDf-,'"

t\.! il w.., Y.' nf-, 'f A 9"::

f1'0l.')' ,,'O t; <k'l''''C oo',",.o,}-

},!1.&;1P,. f001..,P"}' 00p'1,! fl..}. fOl\f-, :)1\&.

01/.~ il'''',;, il t\ 1.ol. .}- "'O,...t; <k'l''I'C 0 "7.!CDII)(J}o

00 00 I,.f 00 IVl."" 0 00 P' I,.f fl.-I: ~I\&. "..,. P'C f"7.1

'fm-1 f001..,P''''' 1'0l.'}' O"7.oot\h"" .0"""" !t\(J}o

00111-11 00 !11 nt\O'}'::

if!i!'

l'

htt:A nP'C

f 001.., P''''' '£'1.0

f I,?'C,} i'tII1}[f.""1;' n + II'l.'O

OI/.~{t.t.;. fh!1'&;1~ 1 fO:f."" 'ioo"" f'£'1.o I,;rc""

00l/H?:f..1' 0.,.Y:t\ tt:'I''''''- t\;"1I.o TCDttr-'f ".hC 0.""!<I>CIlA::

~Ii' fl,?-C'I: f-,H"'-

f001"'P''''- '£"1,0 I,TC"" f"7.+CO(J}o "7.~il-t.;. 0"7.!CDfi)m-ooool,! 001Vl.'}- .r'i f"7.h"''''''''11tt..,. ;J-AI

Ii. f '£ 1J./.o 00'" t\ 6fi}." 'f

0) fO~"" 'ioo-l:: f4-f-,t;1il h1:"il I\,,'f:

t\) f t...Y..t-A 001."'P''''' fO~"" 'ioo-l: 10.,,'ft;CD(;1.1."'f:

lit) f'''m''''t\t\(J}o &.1f;:00) ft...Y..t-A 001",P''''' ,).&;,,'fl 'Pil"'-t; f"'11l11

:t:m-t; fOl/.m 0 <k ..,Y..;J-,,'f:'

IV) 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'

l.) fU<I>m &.1Y.' ttt\ f-,lJ1). . "t;(l) ft...Y..II'A 001"'P'..,. fO~"" 'ioo-l:1 f4.'i"1il

},1:"il I\"1- h'i" MI:". f"7.1"'~ t\.t\o'f

'i."W'ft; ool.~"'f ::

!l' tpc;m- Mt.,.C ft...Y..t-A 001"'P'''''1 f4.t;1il

oo..,t\6fi}. OOC9"C: f{lI11(J}o1 n{l""f"'"

PART EIGHTAuthority to Invest Public Money

46. Investment of Surplus Funds

Where money in the Consolidated Fund is not im-mediately required for payments, the Minister may,subject to regulations issued by the Council of Ministers,invest such money in eligible securities as determined bythe Council of Ministers.

47. Establishment and Management of Sinking fundsI) The Council of Ministers may provide for the

creation and management of sinking funds2) All money required for sinking funds is paid out of

the Consolidated Fund.

PART NINEPublic Property

48. Acquisition and Disposition

Subject to any other proclamation, no public propertyshall be acquired or disposed of by the Federal Govern-ment unless it is done so in accordance with regulationsissued by the Council of Ministers.

49. Records for Custody and Control

The head of each public body shall keep adequaterecords in relation to public property for which his publicbody is responsible and shall comply with directives ofthe Ministry on the custody and control of such property.

PART TENPublic Accounts

50. Preparationand Reporting of Accounts

The Ministry shall prepare Public Accounts for eachfiscal 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 theMinistry 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 unexpen-

ded 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 fiscalyear, the financial transactions and positionof the Federal Government.

2) the opinion of the Auditor General concerning hisexamination of the financial statements of theFederal Government, and,

~

'IX- efI t..fot.t:\ 't:>t"" :>/f,flJ 'h'l'C I!! :J'tJUfr'! +1 Hififii ~.9'" Federal Negarit Gazeta- No. 14 19thDecember 1996 - Page 310

r' 1\"l1111~i: OOl/.~ili:-r f;f'OU~O-r ""It TouUfUff.

oul.'f::

3) such other information as the Ministry considersappropriate.

f1,}"11 qf.~-r 52. Currency

f ~Y-..lrA ou,}"lF'-r 'l Ufl1 fOl/.I"W.'1 ~TC-r fOl/.f. The accounts of the Federal Government shall be kept1.1W. Oi\.-rf-A"I l1C f.1f'1A:: and reported in Birr.

2~'

2r' oulJ"ll1-r

Ii' f"''}'«;,}~ fou,}"lF'-r ouF'~1 tl.-r fOltf. ~ltkOI/.~ili:-r OOl/.ltDfI)W. ouou~1 OUIPI.-r fouF'~1tl..f:'} ~ltk~-r fOl/.OUi\hi: fk'1,}il OU'U1{1".f'}

f.f.IJAf i\OI/.~ili:-r?" ,"'Cl1A::

I' "''}'«;,}~ fou,}"lF'-r ouF'~1 tl.-r fO~-r qoui:

hTm'1"'''' O:\It OT:Fi\ lj:1'~-r 'l Ufft'} "''IT i\0I/.~

il-r-r ~TC-r ,"'Cl1A::

hlj:A 1\illr 1\,}J':"l1l-'1 w.fto".f

w. fto".f il i\ 01/.., If-11:fW. f. '} {1".f

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\''}

1\t.1a??" O?ilhO~1 fO?If~ ~.'} ;J'l.sP".f'} fOl/.li1-r-r1L1f'} f.1.ltA::

2~' fw.A °1Y-..;f'

Ii' O?,}~w.?" fOU'}"lF':" ouF'~1 tl.-r fOltf. ~ltk

i\0~~-r qourf: f.,.t..,.f. O~-r ouli-r'} fall.;J"l1'f~folrA OU'}"lF'i: f1,}"11 hlj:1 "'}-'tlf.C"lfO?1f.~'0-r w.A out.??" fi\O-r?"::

~. OttU 1\'}.,.'" '} o-il 1\'}.,.'" (Ii) fT f. ~11W. n. liC?":t,t.1a?OO- h1\,}~' fO~~-r qou-r Oltf. i\OI/.tDilJ':

TC'~~h-r fl."!:?" 1.n w.A i\outptpA i\TC'~hi:fou~~ou~1 qou-r f.,.t."'f. O~-r ouli-r'} 0?1.;J11''Oy: 04: f.1f'1A::

2~'

2?;' f"l1C 1\t.1a??"

fO?'1:fw.?" /J~ "'1 1\'IA"lfto-r "l1C fOl/.t.?OUW.

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.

i\,'h1,l1 °IA'" ili\O?f.I.°IH-r v-~;t. 'UC'UC oul.'fsP".f'}

fOl/.f.'U OUI''} 1\i\0:"::

2%' f"l>ir .r.'}{1".f'} tD:":J'~~'''' 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

1\i\0:"::

hr~A 1\F' (I' v-i\-r

f~Y-..lrlt~ OU,}"lF'-r'1 fhAi\"".f f~f.'1,}il "lTr-~T".f

2:];' f;f'h il tD.Uf.:"

ji' O~Y-..(rA'1 OhAA f.l.'f II\' f;f'hil F'Cq:".f 58.f.,. fI) fI) 00-'1 .t. ou fafaf. f ;f' h il ou IP I.-r I ItTW.

ILl"" f.111A::

53. Records

1) The head of each public body shall keep and

provide to the Ministry financial records for theresponsibilities of his public body, in a form

directed by the Ministry.2) Each public J:>odyshall Flose its accounts and report

to the Ministry as soon as possible after the end ofthe fiscal year.

PART ELEVENProcurement and contracts

54. Mode of Procurement

All goods and services shall be procured on the basis ofdirectives issued by the Ministry, and these directivesshall outline the manner in which goods and services areprocured and the form in which information pertaining tosuch procurement is made public.

55. Contractual Obligations

1) The head of any public body shall not conclude acontract providing for the payment of any moneyby the Federal Government unless he/she hasascertained that a budget appropriation has beenmade for such payment.

2) Notwithstanding the provisions of sub Article (1)of this Article, in the case of concluding a long-termcontract relating to a project lasting for more thanone fiscal year, the ascertainment of budget ap-propriation for the first fiscal year of the projectshall be sufficient.

56. Regulations Governing contracts

The Council of Ministers may issue regulations on theissuance and payment of contracts, and such regulationsmay include, performance and security requirements ofsuch contractual arrangements and holdbackprovIsIons.

57. Review of Procurement Regulations

The Ministry is responsible for ensuring that adminis-trative policies and Regulations relating to procurementof the Federal Government are widely disseminated andregularly updated.

PARTTWELVEFederal and Regional Financial Relations

Tax Harmonization1) 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\ lD-

f ;t-tJ it P' Cq..,. h") Jt tj C 11'~;t-9'"f"} IPfODEF=f..,.

hI\O""::

'2ft. fh1C lD-it-r l1.('C

Ii' 1Pf.~iti;or h1C h~ft. fLlf"}it Tl\.lL hlf Ot\.f\o"f

iII.,.."flf it 9"9"~"'"f f + f..~ 1lD-"} fl1.('C 1 f..11 '"19"""

lD-it-r 01Pfit1 q..,. ftJ AA ODit +,&;.('e-"f l\. Of..or f"'l.

"fl\-""") f1"}"11 ODIIl"} ODCDli"}h"}-'l"fA ftJAAODit+,&;.('e-"f hit4.1\1. ftr). OD~:(9'"f"} 11'1\-

ODitlll"" hl\q=flD-::

~. ftJ A A ODit +,&;.('e-"f f"'l.CD it.&;.""l1.('C h1\. ""r-A-111m.~1£ q"}tJ lD-'1.\. f+11 t)Atr~ Oit+~C

OYlf=flD-9" 011.('C h+111"}"11 I\f, f"'l.4."'9" tJft.1

f 1\.""r-A- 111 m.~l£ q") tJ f"'l.l it +,&;.('~ lD- f,trlf A::

r' ftJAA ODit+,&;.('e"f f"'l.CDit,&;,""l1~C h1\...,.r-A-1

11m.~1£ q"}tJ lD-'I.1. f+11lLtr"): ftJAA ODit+,&;.('e-"flf "'l.~ it i;or O;J ~ f"'l.itlPf 00<-0"" f hit +,&;f..CP'Co,..,. +4.1."'l. f,trlfA::

,t. flD-'I.1.9""}If~

Ii' f lD-6f!- 9""}tf~"} IPfit +,&;f..C f &..Y..~I\- OD"}'"1P''''';}I\L~"" ~lD- ::

~. f &..Y..~I\- OD"}'"1P''''' f,tJ"}"} ;}I\L H:"} ODCDffJ""

h"}-'l"fA ftJAA ODit+,&;.('e-"f flD-6f!- 9""}If~ ft.I\.,..;t-=flD-"} O"'l.ODl\h..,. 0<1:OD~:( ODitlll"" hl\q=flD- ::

tli' ~TC"" itl\lPf""~l1

Ii' f"'l.~it""e-"f 9"tJC 0."" f~TC"""} h~~~l1 hlf

f,""" f,CDitlfA ::

~. f &..Y..~A OD"}'"1P''''''1 ftJAA ODit+,&;.('e-"f f"'l.~it..,.e-"f 9"tJ Co."" 0 CDfl~lD-OD IP ~..,. ~TC"" 1Pf""~11hl\q=flD- ::

t~. it 1\.(' ;Jft. O~..,. hit1:,&;f..C

Ii' fOlJ.~it""e-"f 9"tJC 0."" "'l.~it""or O"'l.flllllD- hit+

If'r ODIP~"" f &..Y..~A OD"}'"1P''''' I\tJAf\o"f f"'l.fl1IllD-"} .('.,..1Pf O+ODl\h+ ftJAA ODit+,&;~'e-"f.t'IIlI<1:~""'l\q=flD- ODIf).") 1~;J'"1ffJA::

~. MltJ h"}~1\ "}o-it h"}~1\ (Ii) h4.1."'9" hl"},&;"}.&;.

ftJ AA ODit +,&;.('C 0 "'l.~it"" e-"f 9"tJC 0."" +~ q

f, ~..,. I\. tj ~ lD- f"'l."f A : 0 It tJ h'P:E- h+OD 1\h +lD-

;JC f+ffJffJOD f~f,lf"}it hit+,&;f..Clf ~TC""

h~lr~l1 P'Co,..,. OD"C;J"" f,tjCO;t-A::

tr'

tJlj:A hP'~ flq..,.

A ~ A ~ ~,") ;J1.9'"f

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+

If"" ODIP~"" 01Pf.('~"1 O"'l.h+I\-"" I\f, f.."}{1"f I\.I(JJffJ

f,"fl\A:

Ii' OlPflf=flD-9" OD"}1.(' f OD"}'"1P''''' 1"}"11 OJf,9"

"}.O~"" lLlIl~ ODCDfl.(' itl\"'l.1q=flD- hC9":(9'"f:

~. flll~lD- fOD"}'"1P''''' 1"}"11 h+4.~f..lD- O~..,. I\f,

it 1\"'l. ~ ~ it 0"" 11'~;t-:

2. The Ministry, through research and administrativesupport, shall facilitate such harmonization andstandardization.

59. Internal Borrowing1) The Regional Governments shall provide the

Ministry with all information required to allow it todetermine the amounts to be borrowe9hy in-dividual Regions, taking into accoount nationalfiscal policy and borrowing limitations imposed bylaw or agreements.

2) Disbursements on borrowings of Regional Govern-ments shall be managed by the National bank ofEthiopia, unless these borrowings are from entitiesother than the National Bank of Ethiopia.

3) If Regional Governments borrow from entitiesother than the National Bank of Ethiopia, therespective Regional Government and the Ministryshall jointly agree on the administrative arran-gements related to such borrowings.

60. Foreign Currency1) The management of foreign currency is the respon-

sibility of the Federal Government.2) To facilitate such responsibility of the Fe<ieral

Government, Regional Governments shall providesufficient information on their foreign currencyneeds.

61. Reporting1) The Council of Ministers shall determine all

reporting requirements.2) The Federal and Reg~onal Governments shall

report in accordance with the requirements of theCouncil of Ministers.

62. Management of Budgetary :Subsidies1) In providing Budget Subsidies to Regional Gover-

nments, the Council of Ministers shall on therecommendations of the Minister, ensure thatRegional Governments remain accountable forsuch subsidies.

2) For the purposes of sub-Article (1) of this Articleeach Regional Government shall have a financialmanagement and reporting system, which in theopinion of the council of Ministers is consistentwith this Proclamation.

PART SEVENTEENMiscellaneous Provisions

63. Losses of public Money and public PropertyThe Council of Ministers, on the recommendations ofthe 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 theyrelate; 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 lD~9'" 11H1IOoP1..,rT ~Vt1l lD-il1' tTCT f"7.~l"'OT1

lJ-).;1'li ilt\"7.oPH1110T oP11J.':==

~!! ' 1'4-+'fli:" 11)+ 'f

Ii' foP1..,rT 11H1I t\oP()1I()1I t t\"7il""~~C lD~9'"

h~! t\oPLR9'" O"7liTlD-9'" foP1..,rT oPrt,! o.Tf..,.;-ioP lD~9'" f""oP~O ()lD-JU) O,}..., oPlPlT t\.hLt\lD- h"7.1'l Oil..,.+C f..,.oP

~00T1 rt. O"7hlilD). "7liTlD-19'" h~!h..,.+Ot\t

t\) f t..Y-..t.A oP1..,rT1 11H1I O"76f.1'OCOC

lD~9'" t\.1\ ()lD- ~1Jt!6f.1'Ol1lC lJ-).;r9''f1O"7oP;FTT f""'lOllD~9'" !(J.lt

d1) 0 t\.1\ "71 ~lD-9'" ()lD- ,}..,. ~ 1 Jt II)il (J'1 11ir'fL+~t

oP) 10.1 OoPoP'H111 lD~9'" f9'"ilhC lDl+T

OoPilmT rt. I\~ f..,.IP"7t. (J'tj' Itt\ OL:J>~

~~T O"7liTlD-9'" oP11J.': U()..,.~ f(J'~ oPljf1OoP'H111 I\~ !()Ll; U()..,.~ f9'"ilhC lDl+TfLloP lD~9'" !H;Jj!t ~1~(J'~

h1lC t~;tv 0"7!1illi h1lC @~ ;tv O"7~OA1'f11H1I oP+6l>1.lihI '}oPT 0"7!1illi hI~ '}oPTO"7~OA1' 1\), ~rt.T ~+II)AII

!{, foP1..,rT 11H1I t\oP()1I()1Il t\"7il""~~c lD~9'"

h~! t\oPLR9'" O"7liTlD-9'" foP1..,rT oPrt,!o.T f..,.j'roP lD~9'" f""+ml ()lD-"71~lD-19'" h~!t\"7il+lT lD~9'" oPm).1 t\"77i7iA lD~9'" ,}...,

oPII)"'" O"7.oPt\hT f"7.+Co- fhil M1.1:;1'9''f1t\"7il+lT 0+1'.+ lD~9'" O""Htptpt, Oil{l1;r lD~9'"0t\.1\ oPAh 11H1I lD~9'" tp;J !t\lD- ~1C ~1Jt()mlD- fmf+t f..,.+Ot\ lD~9'" t\oP+OA fIJDhl

~'}~(J'~ h1lC t~ ;tv O"7!'}illi h1lC @~ ;tv,O"7~OA1' f1'}H1I oP+'6bli hI~ '}oPT O"7!'}illi

ht~ '}oPT O"7~OA1' 1\), ~rt.T ~+II)AII[, foP'}..,rT 1'}H1I t\oP()1I()1I;

t\"7il""~~c lD~9'"h~! t\oPLR9'" O"7liTlD-9'" foP'}..,rT oPrt,! o.Tf..,.,.'oP lD~9'" f..,.oP.l'.O ()lD- ~v') 11tp~ lD~9'" Ottv11tp~ oPlPlT flDm, Y,'}fl'f'} foP""I\t\~ lD~9'"

f"76f.1'OCOC J.':C1.:" oPLRtJO-'} ~!lD+ t\0l\~

;}I\~9''f t,TC:" !I\1.l1 ~11.lf~ h1lC I ;tvO"7~OA1' f1'}H1I oP+~li h~ '}oPT O"7~OA1'1\). ~rt.:" ~+II)AI:

Q' OttV 11tp~ 111+1\ 2~ f""1.~11lD-'} OoP""I\t\~f..,. &.+1. OJ!:''oP tj' ~ '} It! l;J"'1' "7liTlD-'} 9'" lD-Af""&.t.loP lD~9'" ~'}Jt&.l9'" !1.l1 foP'}..,r:"oPrt,! 0.:" ;}I\~ h'OC ~;tv 0"7!1illi h1lC t;tvO"7~OA1' f1'}tI.0 oP+~li h~ '}oPT O"7!'}illi hI'}oP'r O"7~OA1' 1\). ~rt.:" ~+II)AI:

~, "7'}'1lD-9'" ()lD- foP'}..,r:" 1')tl1I'} OoP()1I()-(1t

O"7il""~1.C lD~9'" h~!'} OoPLR9'" rt. I\~

0''''''''71,. foP'}..,r'r oPrt,! 0.:" lD-il1' f"'j'roP

lD~9" f..,.oP Y.O ()lD-:0) f+lOt\:"1li lD-It). OoPmO:" I\~ .ft\lD-'} 1-~~

lD~9'" ort,. ~I\&.~1: 9"h'}!T t\.+C-(1t\:"OOlJ.'fA 'l'~~ I\~ f°7.()inlD-'} lD-Vt). lD~9'"f"7.lD()Y.lD-'} ~C9"~ t\"7.,q:,. CDJ.WO

3) prescribing the records to be kept and providing forthe reporting in the Public Accounts of every lossreferred to in sub-Article (1) ofthis Article.

64. Offences and punishment

1. Every person appointed to or employed by a publicbody to collect, manage or disburse public moneywho:-

(a) receives any payment for the performance ofhis official duty, except as prescribed by law,

(b) conspires or colludes with any person todefraud the Federal Government, or providesan opportunity for any person to defraud thegovernment,

(c) intentionally permits any contravention of thelaw by any person,

(d) wilfully makes or signs any false entry in anybook, or wilfully makes or signs any falsecertificate or return in any case in which it is theduty of that person to make an entry, certificateor return,is liable on conviction to a fine not less than birr25,000 and not more than birr 35,000 and torigorous imprisonment for a term of not lessthan 10 years and not more than 15 years.

2) Every person appointed to or employed by a publicbody to collect, manage or disburse public moneywho demands or accepts or attempts to collect,directly or indirectly, as payment or gift orotherwise, any sum of money, or other thing ofvalue, for the compromise, adjustment or settlementof any charge or complaint for any contravention isliable on conviction to a fine not less than birr 25,000and not more than birr 35,000 and to rigorousimprisonment for a term of not less than 15years andnot more than 25 years.

3) Every person appointed to or employed by publicbody to collect, manage or disburse public moneywho having knowledge or information of the con-travention or of fraud committed by any personagainst this proclamation or any regulations issuedunder it, fails to report that knowledge to a superior isliable on conviction to a fine not more than birr10,000 to and rigorous imprisonment for a term ofnot more than 5 years.

4) The Head of a public body who, in contravention ofArticle 54 of this Proclamation and without ascer-taining that a budget appropriation has been made,concludes or authorizes the conclusion of a contractis liable on conviction to a fine not less than birr5,000 and not exceeding birr 20,000 and to rigorousimprisonment for a term of not less than 5 years andnot more than 10 years.

5) Every person who, promises, offers or gives anybribe to any person appointed to or employed in anypublic body connected with the collection,management or disbursement of public money, withintent:(a) to influence the decision or action of that person

on any question or matter that is pending, ormay, by law, be brought before him in hisofficial capacity, or

-,~' !'f/T t..J.'../..A'1:J/.')' :JI/.tll 'I:'I'C: ni ;"1/"'1"':( ",'} :W¥.-!i-j!'HI"-Federal Negarit Gazeta-No. 14 19u'Decembmer 1996-Page313

~~(;.

/\) illlD'}"'P':'- '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"},')Jt".,UlC m,f.9" /\f.'C'L": OO/..X9" 0-).;)'

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' X",- },P'/..:,. ,f.<#>l')A ::

'';' IH/.il )',')<#>X' ')o.li )',')<I'X' (?;) f"'/lI./I';.,}') '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.')'

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

lID" ",'n ":'f': 00 ~rnrt:,} : lIJl. <#>.,.:f.: f'i "I,n (t 'If:,f'},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,,'m-

n.(;,c9" /\/...,('../..A OO'}"'p',). )',li/..~O'/. )',\11'\'}

t.;rc:,' fO'/,f' ,('.c,. fOO'}",p',} 001 H,":')" f'i"l'Il

lIP"""'l'}') : lIJl.'''''':)'',} : f'i"l'Il (t'1f:,f") },lj

(/PI.:~'9"')",} o'I.~li.I;';. m,f.9" /\.1'\ nil,", p'An)')

f.,'(tmm' )',\IA /\O'/f:" fO'/.:)"/\m- h},'1'lU fOO')

"'1":" lIPP't..f' n,."',)', .n: nO'/.J'.l.", li9"9"'1'}(/P

'JOI.'''' Y,l1'lj A::

fllJ'hAlj p'An}') 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, P'A{/)~.') nm-hAr. /\OOlim')'r.

m.tJAljm, "'/..~O'/, fO'/.II")'1:,=m-'} o-).;NP-:;' /\oom(t'}

g..',)'.1'\A::

(t'1f.:f,') li/\l/Pmn:"

f°'/,~li:,-{':',f- <}"hc IV,. }"f''}P''}J',. f'i"I'{l (t'1f.' oomn:,.

,f'/\.H' /\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

nhAA OOli"',V..(':c.,',f' ootthA ,f'/\m-'} f-l.,f.r.,}li

"'T"','1'} /\OO9"/..,} )',li/..I'\'L fIn- .l','}.q"'}/L.f'ml')

g,',f'I'\A::

~. nll,lI )','}<#>x''}o-li )',')<#>X' (li) },')Jto-9" tlIlll )',If'~:

n/\./\"")" )','}<#>7.',)'..H'oo/\h,,'m- It,f.m(t'} fO'/.~li:f'(,;',f, 9"hc H.:" /\)', If'~: )',/..~X9" fO'/.l.J',. ,('.'}.f'f''}/L,f'mn) g..',f'I'\A::

~I~,!;'

~1~1,'

;:'~~;.

~I~!! 'l/D l/D t..f' 9) ',f.

(''/.~li'';';, g,ln )',If':C': """'l/..~ /\O'/,(':l.'" fO'/,l.,P" 00001.

.f'?,'.f,') /\..f'ml') ,I:',")"I'\A::

(f' .,./..~ll,/, lil'\/\OOIY')

,I:'An )',l/J:C';fO'/.,cJ>l.') O'/'g:CD-9" ;, , : ,('.'},n : oooot.,rm,(09" f)',"'(I'C A9",(': nll.11 hlf':C>: (l'H'i/..~. 1.P'f':-''' I'\,f.

,', /..~ tTll.":,. )',,f.l;' I.cD'9"::

(b) to influence that person to commit, or aid or

abet in committing any fraud on the revenue, orto connive at, collude in, or allow or permit anyopportunity for the commission of any suchfraud,

is guilty of an offence and liable on conviction to afine not exceeding three times the amounts sooffered or accepted and to rigorous imprisonmentfor a term of not less than 10 years and not more than15 years.

6) Every person who is engaged in the offences as

described in sub-Article (5) above, and who, beforethe case is taken to court, provides significantinformation about the offence and his partner's role

in it, may be given immunity by the Ministry ofJustice from prosecution under this Proclamation.

65. Access to Records

I) 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 itdeems to be essential to the performance of itsduties.

2) Notwithstanding sub-Article (1) of this Article the

access to books, papers, accounts and records ofpublic bodies which do not report to the Executive

Branch of the Federal Government shall mutually

be determined by the Ministry or other empoweredbody and the appropriate public body.

66. Delegation of Powers

The Minister may delegate his powers under thisProclamation to the officials of his Ministry and to theofficials of other public bodies and may specify thecircumstances in which those powers may be exercised.

67. Retention of Records

Retention periods for individual categories of financialrecords shall be established by directives issued by theMinistry.

68. Issuance of Regulations

I) The Council of Ministers may issue Regulations

necessary to facilitate financial relations betweenthe Federal and Regional Governments.

2) Without being limited to sub-Article (I) of this

Article or other provisions of this Proclamation, theCouncil of Ministers may issue Regulations for theproper implementation of this Proclamation.

69. Directives

The Ministry may issue directives for the properimplementation of this Proclamation.

70. Non-applicability

No law, regulations directives or practices inconsistentwith this proclamation shall have effect with respect tomatters provided for in this proclamation-

',,,.. iTO! A..J'p/..t:\ ~:1/.-1- :1/1,1" 'I:'I'/: :r:!i ;J-tl"'II":r: 'I"} :Wr.-U'ij'H'''' Federal Negarit Gazeta - No. 14 19'hDecember 1996 - Page 314

{f(i' fITD"(i:n/.,f ,\,:'} :1'1.

flll.U ~,(P:(!: h'H>?' :0: : :r:!! : ):7:: ~'i~ : ~'ie : ~'i~ : ~'i:4: ~'i%:

~'i~I;: ~!! },l,' ~I~!:f"'J>, """,:" fl.',.;.?,> fOlJ.H")r.",}". 9"hC

fl.'} ,\':Hl },{\hOl/,OJlI' ,\':/.{\ },"

lun ".P'f':}"' flOlJ,tTDt\h'}

flp'/'. I\.fJ ,ft\(IJ' ITDITD/.,f m,\'J9" fhl~'(..C A9",\': hll,u

~,tp:~ :JC },{\tlA"','P/." ,\':/.{\ "'&,7.01/,"": ,e""I'I\.A::

{~~, htp~', fOlJ.?lifl'} 'I.I/.

.eU ~",):C'...h:J'u"l{\ :( ,"'} :O!~'U'!! '~'9u :(!:9"r: f?li,elrl,' A::

~,J.t{\ ~,flll :J'U"'I" :(,"'} :m~'u'!! '~'9'"

r.; C ',:J (I 'I.'v,p,

f h. :"f' A',f &",l',,/',I\.'PcJ.t'�°h I.,fl.,flf.

/.T'flt\J' TI.,'lP,'}:,'

71. Transistory Provisions

Notwithstanding the provisions of Articles 13. 14. 17.42,43,44,46,47,48,54 and 63. directivs or practiceswith respect to such matters shall have effect. in so far asthey are not inconsistent with this proclamation, untilreplaced by regulations to be issued by the Council ofMinisters.

72. Effective Date

This proclamation shall enter into force as of the 19thdayof December 1996.

Done at Addis Ababa, this 19thday of December, 1996.

NEGASO GIDADA (DR.)PRESIDENT OF THE FEDERAL DEMOCRATIC

REBPUBLIC OF ETHIOPIA

-lIcn" M9" "'/-/''''�J' f:C:;~+BERHANENA SELAM PRINTING ENTERPRISE