DAWLADDA DEEGAANKA SOOMAALIDA

DHOOL GAZETA
Somali Regional State
የ ሶማ
ሌክልላዊመ
ንግሥ
ት
Qimaha
Dhool gazeta waxaa soo saara golaha xildhibaanada
ያንዱዋጋ .  392
Unit Price dawladda deegaanka soomaalida

Bayaan Tirsi:- 225/2015 አዋጅ ቁጥር 225/2015

Proclamation No. 225/2023
Bayaanka waxka-bedelka bayaanka dib የተሻሻለው የፋይናንስ አስተዳደር (ማሻሻያ) Revised Financial Administration
loo habeeyay ee maamulka maaliyadda አዋጅ ……………… ገ ጽ 1 (Amendment) Proclamation …… Page 1
…… Bog 1

BAYAAN TIRSI:- 225/2015 PROCLAMATION No. 225/2023

አዋጅ ቁጥር:- 225/2015
BAYAAANKA WAXKA-BEDELKA
የሶማሌ ክልላዊ መንግሥት የተሻሻለውን A PROCLAMATION TO AMEND THE
BAYAANKA DIB-LOO HABEEYAY EE
የፋይናንስ አስተዳደር አዋጅን SOMALI REGIONAL STATE REVISED
MAAMULKA MAALIYADDA
ለማሻሻል የወጣ አዋጅ FINANCIAL ADMINISTRATION
DAWLADDA DEEGAANKA PROCLAMATION
SOOMAALIDA
የሶማሌ ክልላዊ መንግስት የ ተሻሻለውን
WHEREAS, it has become necessary to
Maadaama oo ay lagama maarmaan የፋይናንስ አስተዳደር አዋጅ ቁጥር
noqotay in wax ka bedel lagu sameeyo amend the Somali Regional State revised
110/2004 ማሻሻል በማስፈለጉ፤
bayaanka dib loo habeeyay ee maamulka Financial Administration Proclamation no
maaliyadda dawladda deegaanka በሶማሌ ክልላዊ መንግሥት ሕግ-መንግሥት 110/2012 G.C;
soomaalida, bayaan tirsi: 110/2004 T.I,
አንቀጽ 49/3/ሀ/ መሠረት የሚከተለው
NOW, THEREFORE, in accordance
Hadaba, iyada oo la raacayo qodobka 49 ታውጇል፡ ፡ with Article 49(3,A) of the Revised
(3, B) ee dastuurka dib loo habeeyay ee Constitution of the Somali Regional State,
dawladda deegaanka soomaalida waxaa la ክፍል አንድ
bayaamiyay sidan: it is hereby proclaimed as follows:
ጠቅላላ
PART ONE
QAYBTA KOOWAAD
1. አጭ
ር ርዕስ GENERAL
GUUD AHAAN
ይህ አዋጅ ‘’የሶማሌ ክልላዊ 1. Short Title
Qodobka 1aad Cinwaan Gaaban
This proclamation may be cited as the
መንግሥት የተሻሻለው የፋይናንስ
Bayaankan waxa logu yeedhi karaa “Somali regional state revised financial
“Bayaanka waxka-bedelka bayaanka አስተዳደር (ማሻሻያ) አዋጅ ቁጥር
administration (Amendment)
dib loo habeeyay ee maamulka 225/2015 ተብሎ ሊጠቀስ ይችላል፡
maaliyadda dawladda deegaanka Proclamation No. 225 /2023”.
Soomaalida, bayaan tirsi: 225/2015”
2. Amendment
Qodobka 2aad waxka bedel
2. ማሻሻያ The Somali Regional State Revised
bayaanka dib loo habeeyay ee maamulka
የሶማሌ ክልላዊ መንግሥት የተሻሻለው Financial Administration Proclamation
maaliyadda dawladda deegaanka No. 110/2012 is hereby amended as
የፋይናንስ አስተዳደር አዋጅ ቁጥር
Soomaalida, bayaan tirsi: 110/2004,
follows:
110/2004 እንደሚከተለው ተሻሽሏል፤
waxaa lagu sameeyay wax ka bedelkan:
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1. Qodob hoosaadyada (10), (11), (13), 1. የአዋጁ አንቀጽ 2 ንዑስ አንቀጾች
1. Sub-articles (10), (11), (13), (17) and
(17) iyo (22) ee Qodobka 2 aad
ee (10), (11), (13), (17) እና (22)
(22) of Article 2 of the proclamation are
bayaanka ayaa la tiray waxaana lagu ተሰርዘው በሚከተሉት አዲስ ንዑስ
deleted and replaced by the following
bedelay qodob hoosaadyadan: አንቀጾች ተተክተዋል፡ ፡
10) „‟Muddo dheeraynta‟‟ waxaa loola „‟10). „„Grace Period‟‟ means the thirty
jeedaa muddo sodon maalmood ah ‘’10/ ‘’የችሮታ ጊዜ’’ ማለት ባለፈው
days period commencing on Hamle 1
oo ka bilaabanta 1da Hamle oo የበጀት ዓመት ከተከናወነ ፕሮግራም፣
of the Ethiopian Calendar during
qaansheegyada (invocies) la helay ንዑስ ፕሮግራም ወይም ፕሮጀክት ጋር
which invoices received for capital
shaqooyinka mashaariicda la qabtay በተያያዘ የ ቀረበው የ ካፒታል ክፍያ
sannad Miisaaniyadeedkii ጥያቄ ካለፈው ዓመት የ ፕሮግራሙ
፣ activities of a program, sub-program
dhamaaday lagana bixinayo የንዑስ ፕሮግራሙ ወይም የፕሮጀክቱ or project carried out in the previous
qorshaynta miisaaniyadda በጀት ላይ የሚከፈልበት ከሐምሌ 1 ቀን fiscal year may be paid from the
mashaariicda sannad ጀምሮ ያለው 30 ቀናት ጊዜ ነ ው፤ previous fiscal year‟s capital budget
miisaaniyadeedkii hore. ማረ በጀት’’ ማለት በበጀት
‘’11/ ‘’ተጨ
of the program, sub-program or
11) “Miisaaniyad dheeri ah” waxaa ዓመቱ ለመንግሥት ሥራዎች ማስፈጸሚያ
project;
loola jeedaa miisaaniyadda la ከፀደቀው የገ ቢ በጀት በላይ ለመሰብሰብ
ansixiyo marka ay timaado dakhli ወይም የ ወጪ በጀት ያልጸደቀለት ‘’11/. ‘„Supplementary budget’‟ means
dheeri ah oo ka baxsan miisaaniyad የመንግሥት ሥራ በማጋጠሙ ወይም
budget approved to collect additional
hore loo meel-mariyay oo loo የፀደቀው የወጪ በጀት በቂ ባለመሆኑ
revenue beyond the revenue already
baahday in lagu fuliyo shaqooyin ምክንያት የሚፀድቅ ተጨማሪ በጀት ነ ው፤
approved for activities of the
dheeri ah ama marka miisaaniyaddii ‘‟13/ ‘’ሌሎች ተሰብሳቢ ሂሳቦች’’› ማለት
loo qoondeeyay shaqooyinka ከታክስ እና በታክስ ላይ ከተጣለ Government to be carried out in a
dawladda si loogu qabto ay ku ወለድ ወይም መቀጫ በስተቀር ለክልሉ fiscal year or in situations where
fillaan waydo. መንግሥት ሊከፈል የሚገባ ማናቸውም budget is required for an activity of
13) „‟Qaamaha kale‟‟ waxaa loola ገ ንዘብ ነ ው፤ the Government to which expenditure
jeedaa xisaab kasta oo ay dawladu ‘‟17/ ‘’ምህረት’’ ማለት ለክልሉ budget is not approved or where the
ku leedahay cid kale, oo aan ahayn መንግሥት መከፈል ያለባቸው ታክስን፣ expenditure budget approved for an
cashuur, dulsaar ama ganaax
በታክስ ላይ የ ተጣለን ወለድና መቀጫ activity is not sufficient;
cashuureed.
ወይም ሌሎች ተሰብሳቢ ሂሳቦችን መማር
17) „‟Saamaxid‟‟ waxaa loola jeedaa 13) „Other receivables’‟ means any
ወይም ነ ጻ ማድረግ ነ ው፤
cafis la cafiyo ama laga dhaafayo
amount owing to the Federal
canshuuraha, dulsaarka, ganaaxyada ‘‟22/ ‘’የበጀት ዝውውር’’ ማለት ከአንድ
Government other than tax or interest
cashuureed ama qaamaha kale ee la መሥሪያ ቤት ወደ ሌላ መስሪያ ቤት፣
urursho ee ay waajib tahay in la or penalty on tax;
ከአንድ ፕሮግራም፣ ንዑስ ፕሮግራም፣
siiyo dawladda deegaanka. ፕሮጀክት ወይም የመደበኛ ወጪ ዋና ዋና ‟‟17) „‟Remission‟‟ means the discharge
22) “Miisaaniyad wareejin” waxaa
ተግባራት መካከል እና በእነ ዚህ ውስጥ or release from taxes, interests and
loola jeedaa dhaq-dhaqaaq
miisaaniyadeed oo la fasaxay lagana በሂሳብ መደብ ደረጃ እንዲሁም penalties on taxes „or other
wareejiyo xafiis-dawladeed, madax- ከመጠባበቂያ በጀት ላይ የሚደረግ receivables;
xisaabeed, madax-xigeen-xisaabeed, የተፈቀደ የበጀት ዝውውር ነ ው፤ ‘’22). „’Budget transfer‟ means an
mashruuc ama god xissaabeed ama
qaybaha muhiimka ah ee authorized transfer of budget from
miisaaniyadda caadiga ah oo ay ku one public body to another public
jirto miisaaniyadda keydka ah loona
wareejiyo xafiis, madax-xisaabeed, body, between and among
madax-xigeen xisaabeed, mashruuc programs, sub-programs, projects or
ama god xisaabeed kale. main activities of recurrent
expenditure administered by public
bodies as well as from contingency
budget.
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2. Waxaa qodobka 2aad ee bayaanka lagu 2. በአዋጁ ከአንቀጽ 2 ሥር የሚከተሉት
2. The following new sub-articles (32)
daray labadan qodob hoosaad oo አዲስ ንዑስ አንቀጾች 32 እና 33
and (33) are added after sub-article
noqonaya (32) iyo (33) halka qodob ተጨምረው ነ ባሩ ንዑስ አንቀጽ 32 እና
(31) of Article 2 of the proclamation
hoosaadyadii sii jiray ee (32) iyo (33)
33 ንዑስ አንቀጽ 34 እና 35 ሆኖ
loo akhriyi doono (34) iyo (35): and the existing subsequent sub-article
ተሸጋሽጓል፤
(32) is re-numbered as sub-article (34):
(32). “Cashuur” iyada oo la raacayo
ujeedada bayaankan waxaa loola ‘’32’’/ ‘’ታከስ’’ ማለት ለዚህ አዋጅ “(32) „‟Tax‟‟ means, for the purpose of
jeedaa cashuurta dadban iyo ዓላማ ማናቸውንም በሶማሌ ክልል this proclamation, any direct or
midda tooska ah ee sharcigu መንግሥት ሕግ የ ተጣለ ወይም የሚጣል indirect tax levied or to be levied by
baneeyay in ay ururiso ama ururin ቀጥተኛ ወይም ቀጥተኛ ያልሆነ ግብር the law of the somali regional state;
karto dawladda deegaanka
እና ታክስ ነ ው፤
soomaalida. (33). „‟Financial administration
‘’33/ ‘’የፋይናንስ አስተዳደር የሥራ departments‟‟ mean the
(33).“Waaxyaha maamulka
ክፍሎች’’ ማለት የ በጀት፣ የ ክፍያ፣ departments which undertake the
maaliyadda” waxaa loola jeedaa
የሂሳብ፣ የግዥ፣ የንብረት አስተዳደር functions of budget, disbursement,
qaybaha fuliya shaqooyinka
miisaaniyadda, qorshaynta, እና የ ኦዲት ተግባራትን የ ሚያከናውኑ accounting, procurement, property
xisaabaadka, kharash-bixinta, የሥራ ክፍሎች ናቸው፤ administration and audit;
iibka, maamulka hantida iyo
3. በአዋጁ አንቀጽ 5 ሥር የሚከተለው 3. The following new sub-article (2) is
hantidhawrka gudaha.
አዲስ ንዑስ አንቀጾ 2 ተጨ ምረው added following sub-article (1) of
3. Qodob hoosaadkan soo socda oo ነ ባሩ ንዑስ አንቀጽ 2 ንዑስ Article 5 of the Proclamation and the
noqonaya qodob hoosaadka (2) ee
አንቀጽች እንደቅደም ተከተላቸው existing subsequent sub-articles are re-
qodobka 5aad ayaa lagu soo kordhiyay
ከንዑስ አንቀጽ (3) እስከ (13) numbered as from sub-article (3) up to
iyada oo qodob hoosaadyadii hore loo
ሆነ ው ተሸጋሽገ ዋል፤ (13), respectively:
akhriyi doono (3) ilaa (13) siday u kala
horeeyaan: ‘’2/ በክልል መስሪያ ቤቶች ውስጥ
“(2) Recommend on the organization of
ያለውን የ ፋየ ናንስ አስተዳደር የ ሥራ
(2) Wuxuu talo soo jeedin ka bixiyaa the financial administration
qaabdhismeedka ay yeelanayaan ክፍሎችን አደረጃጀት ከሚመለከተው
የመንግሥት አካል እና ከሲቪል departments within public bodies,
geedi-socodyada maamulka
maaliyadda ee xafiisyada dawladdu ሰርቪስ. ቢሮ ጋር በመመካከር in consultation with the concerned
isaga oo wada tashi kala yeelanaya ይወስናል፤ public body and civil service
xafiiska ay khusayso iyo xafiiska bureau;
adeegga shacabka una gudbiyaa 4. የአዋጁ አንቀጽ 5 ንዑስ አንቀጽ 3
cidda awood uleh inay ansixiso. 4. Sub-article (3) of Article 5 of the
(እንደተሸጋሸገ ው) ተሰርዞ በሚከተለው
4. Waxaa la tiray qodob hoosaadka (3) ee Proclamation (as re-numbered) is
አዲስ ንዑስ አንቀጽ 3 ተተክቷል፤
qodobka 5aad waxaana loo bedelay deleted and replaced by the following

sidan: new sub-article (3):

„‟3/ በፌዴራልና በክልል መንግሥት መካከል
(3) Wuxuu hogaamiyaa, xaqiijiyaa, “(3). Lead, coordinate and ensure
የሚደረገ ውን የ ፋይናንስ ግንኙነ ት
islamarkaana hubiyaa habsami u harmonization of the financial
ይመራል፣ ያስተባብራል፣ ተጣጥመው ሥራ
socodka xidhiidhka maaliyadeed relations between the Federal and
ላይ መዋላቸውን ያረጋግጣል፤
ee ka dhexeeya Dawladda Regional Governments.
Deegaanka iyo Dawladda
Federaalka.

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5. Qodobhoosaadkan (13) ayaa lagu 5. በአዋጁ ከአንቀጽ 5 ንዑስ አንቀጽ 12 5. The following new sub-article (13) is
daray qodobka 5aad ee bayaanka oo ku ቀጥሎ የሚከተለው አዲሰ ንዑስ አንቀጽ added following sub-article (12) of
xigaya qodobka (12) tirsigii dib loogu 13 ተጨምሯል፤ Article 5 (as re-numbered) of the
habeeyay: Proclamation:
‘‟13/ እንደአስፈላጊነ ቱ ለመንግሥት መሥሪያ
(13) Wuxuu si gaar ah u aas-aasaa ama
ቤት በተናጠል ወይም ለተወሰኑ (13) Setup an independent audit
ka dhex aas-aasaa xafiisyada የመንግሥት መሥሪያ ቤቶች በጋራ committee either for each public
dawladda guddi hantidhawr oo የውስጥ ኦዲትን ተግባር የሚያግዝ body separately or for group of
gaar ah kaaasi oo hadba sida ku ገ ለልተኛ የኦዲት ኮሚቴ ያቋቁማል፤ public bodies, as the context
haboon taageerada lagama
6. የአዋጁ አንቀጽ 6 ንዑስ አንቀጽ 2 requires, which supports the
maarmaanka ah siiya hanti
ፊደል ተራ (ለ) ተሰርዘ በሚከተለው functions of internal audits.”
dhawrka gudaha.
አዲስ ፊደል ተራ (ለ) ተተክቷል፤
6. Paragraph (b) of sub-article (2) of
6. Waxaa la tiray xarafka (T) ee qodob
(ለ) የ ውስጥ ኦዲት በነ ጻነ ት፣ Article 6 of the Proclamation is deleted
hoosaadka (2) ee qodobka 6aad ee
ውጤታማ፣ ፈጣንና ኢኮኖሚያዊ and replaced by the following new
bayaanka waxaana loo bedelay sidan:
በሆነ መንገ ድ መከናወኑን paragraph (b):
(t) Waxay xaqiijiyaan in shaqooyinka
ያረጋግጣል፤ “b) Ensuring that the internal audits are
hantidhawrka gudaha loo fuliyo
qaab madax banaan, tashiilan, wax 7 በአዋጁ አንቀጽ 7 ሥር የሚከተለው carried out independently,
ku ool ah islamarkaana wax-tar leh. አዲስ ንዑስ አንቀጽ 1 ተጨምሮ ነ ባሮቹ efficiently, effectively and
ንዑስ አንቀጾች (1) እና (2) economically;”
7. Qodob-hoosaadkan (1) ayaa lagu daray
qodobka 7aad, qodob-hoosaadyadii እንደቅደም ተከተላቸው ንዑስ አንቀጾች 7. The following new sub-article (1) is
horena waxaa dib loogu habeeyay (2) (2) እና (3) ሆነ ው ተሸጋሽገ ዋል፤ added under Article 7 of the
iyo (3) siday u kala horeeyaan: Proclamation and the existing
„‟1/ የ ክልል መስሪያ ቤቶች የ ውስጥ ኦዲት
(1) Madaxa iyo shaqaalaha subsequent sub-articles (1) and (2) are
ኃላፊ እና ባለሙ
ያዎች ተጠሪነ ት ለቢሮው
xirfadleyaasha ah ee hantidhawrka
ኃላፊ ይሆናል፡ ፡ ዝርዝር አፈጻጸሙ re-numbered as sub-article (2) and (3),
gudaha ee xafiisyada dawladdu
በፋይናንስ ቢሮው በሚያወጣው መመሪያ respectively:
waxay hoos tagayaan madaxa
ይወሰናል፡ ፡
xafiiska, faahfaahinta waxaa lagu “(1) The head and professional staffs of
xeerin awaamiirta uu soo saaro 8 በአዋጁ አንቀጽ 10 ከንዑስ አንቀጽ 3 internal audits of public bodies
xafiiska maaliyaddu.
ቀጥሎ የ ሚከተሉት አዲስ ንዑስ አንቀጾች shall be accountable to the bureau
8. Waxaa lagu daray qodobka 10aad
4 እና 5 ተጨምረዋል፤ head. The details shall be
labadan qodob hoosaad ee (4) iyo (5)
oo ku xigi doona qodob hoosaadka (3) „‟4/ የ ዚህ አንቀጽ ንዑስ አንቀጽ -3 determined by a directive to be
ee qodobka: ቢኖርም የቢሮው ኃላፊው የክልል issued by the Bureau.
(4) iyada oo arrimaha lagu sheegay መስሪያ ቤቱን የተለየ የ ሥራ ባህሪ 8. The following new sub-articles (4) and
qodob hoosaadka (3) ay sideeda ከግምት ውስጥ በማስገ ባት (5) are added following sub-article (3)
tahay madaxa xafiisku waxa uu u
በሚሰበስበው የውስጥ ገ ቢ እንዲጠቀም
fasixi karaa xafiisyadu inay of Article 10 of the Proclamation.
ሊፈቅድ ይችላል፤
shaqooyinka xafiiska gudihiisa u (4). The Bureau head may allow a public
isticmaalaan dakhliga ay soo
body to expend internally collected
saaraan isaga oo ku xisaabtamaya
revenue taking into consideration the
nooca iyo ujeedada uu u aas-aasan
yahay xafiiskaas. special nature of the work of the
public body; the details of which
shall be provided by the directive of
the bureau.

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 (5) Xaddiga lacageed ee xafiisyadu u ‘‟5/ በዚህ አንቀጽ ንዑስ አንቀጽ 4
(5) The amount of money utilized in
isticmaalaan hab waafaqsan qodob- መሠረት ሥራ ላይ የዋለው የ ገ ንዘብ
accordance with sub-article (4) of
hoosaadka (4) ee qodobkani waa in መጠን በመሥሪያ ቤቱ የ ሂሳብ ሪፖርት
this Article shall be shown in the
lagu sheegaa warbixinta ውስጥ በግልጽ ተለይቶ መመልከት
አለበት፡ ፡ financial report of the public body.
maaliyadeed ee xafiisyada.
9. Waxaa la tiray qodob hoosaadka (2) 9 የአዋጁ አንቀጽ 13 ንዑስ አንቀጽ
9. Sub-articles (2) and (3) of Article 13 of
aad
iyo (3) ee qodobka 13 waxaana loo (2) እና (3) ተሠርዘው በሚከተሉት the Proclamation are deleted and
bedelay qodob hoosaadyadan cusub ee አዲስ ንዑስ አንቀጾች (2)፣ (3) replaced by the following new sub-
(2), (3) iyo (4): እና (4) ተተክተዋል፤ articles (2), (3) and (4):
(2) Golaha kaabineedka deegaanku,
(2) The Administrative council of the
„‟2/ የክልሉ ካብኔ በቢሮው ኃላፊው
marka uu u arko inay haboontahay
በሚቀርብለት አስተያየት መሠረት በቂ region may, for good cause and
soo jeedinta madaxa xafiiska kadib
ምክንያት መኖሩን ሲያምንበት upon the recommendation of the
waxa uu ka saamixi karaa nooc kasta
ከማንኛውም ታክስ፣ በታክስ ላይ Bureau head, remit from any tax,
oo cashuureed, dulsaar ama ganaax
ከሚከፈል ወለድና መቀጫ ምህረት interest and penalty on tax.
cashuureed. ሊያደርግ ይችላል፡ ፡
(3) Notwithstanding to the provision of
(3) Iyada oo ay sideeda tahay arrimaha „‟3/ በዚህ አንቀጽ ንዑስ አንቀጽ 2-
sub-article (2) of this Article, the
lagu sheegay qodob-hoosaadka (2) የተመለከተው ቢኖርም የ ቢሮ ኃላፊው
bureau may for good cause remit
ee qodobkan, madaxa Xafiisku waxa በቂ ምክንያት ሲኖረው በታክስ ላይ
from an interest paid or to be paid
uu saamixi karaa dulsaarka laga ከተከፈለ ወይም ከሚከፈል ወለድ
ምህረት ሊያደርግ ይችላል፡ ፡ on tax.
bixiyay ama laga bixin karo
cashuurta. „‟4/ የቢሮ ኃላፊው በቂ ምክንያት መኖሩን (4) The Bureau head may for good
(4) Madaxa xafiisku waxa uu saamixi ሲያምንበት የ ክልሉ ካብኔ ምክር ቤት cause remit any tax or other
በሚያወጣው ደንብ እስከ ተወሰነ ው
karaa marka uu u arko inay haboon receivable up to an amount
የገ ንዘብ መጠን ድረስ ከታክስ ወይም
tahay xaddiga cashuureed ama deyn determined by a regulation issued
ሌሎች ተሰብሳቢዎች ዕዳ ምህረት
ee lagu sheegay xeer-nidaameedka by the administrative council.”
ሊያደርግ ይችላል፡ ፡
uu soo saaro golaha hawlfulintu.
10 የአዋጁ አንቀጽ 14 ንዑስ አነ ቀጽ 10. Sub-articles (1) and (2) of Article 14
10. Waxaa la tiray qodob hoosaadka (1)
(1) እና (2) ተሠርዘው በሚከተሉት of the Proclamation are deleted and
ee qodobka 14aad waxaana lagu አዲስ ንዑስ አንቀጽ (1) እና (2) replaced by the following new sub-
bedelay qodob hoosaadyadan cusub ተተክተዋል፤ articles (1) and (2):
ee (1) waxaa kale oo qodobka lagu „‟1/ በዚህ አዋጅ በአንቀጽ 13

soo kordhiyay qodob hoosaadka (2): በተደነ ገ ገ ው መሠረት የሚደረግ (1) A remission of the types provided
ምህረት በሙ
ሉ ወይም በከፊል፣ under Article 13 of this Proclamation
(1) Noocyada saamaxaada ee lagu xusay
በገ ደብ ወይም ያለገ ደብ ሆኖ፣ may be total or partial or conditional
qodobka 13aad ee bayaankani
waxay noqon kartaa wadarta guud ሀ/ ታክስ፣ በታክስ ላይ ከሚከፈል or unconditional and may be
ahaan ama qayb ahaan ay tahay in ወለድና መቀጫ ወይም ሌሎች ተሰብሳቢ granted:
laga bixiyo: ሂሳቦችን ለማስገ ባት
a) Before, after or pending any suit for
b) Kahor ama kadib dacwadda loo ጉዳዩ ለክስ ከተመራ፣ ክሱ ከተጀመረ
the recovery of the tax, interest and
furay si loo soo xereeyo cashuurta, ወይም ከመጀመሩ በፊት፣
penalty on tax or other receivable in
dulsaarka ama ganaaxa cashuureed
respect of which the remission is
ee la xidhiidha qadarka la
granted;
saamaxay.

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 t) Kahor ama kadib marka la bixiyo ለ/ ታክሰ፣ በታክስ ላይ ከሚከፈል b) Before, or after any payment of the
cashuurta, dulsaarka ama ganaaxa ወለድና መቀጫ ወይም ሌሎች ተሰብሳቢ tax, interest and penalty on tax or
cashuureed iyada oo la raacayo fulin ሂሳቦች በፍርድ አፈጻጸም
other receivable has been made or
amar maxkamadeed. ከመከፈላቸው በፊት ወይም ከተከፈሉ
enforced by process or execution;
j) Marka ay la xidhiidho cashuur ama በኋላ፣
c) With respect to a tax or other
deymo kale noockasta ha ahaatee ሐ/ ታክስን ወይም ሌሎች ተሰብሳቢ
kahor inta aanay waajibin ሂሳቦችን የሚመለከት የ መክፈል receivable in any particular case or

bixinteedu. ኃላፊነ ትን የሚያስከትሉ ሁኔታዎች class of cases and before the liability
(2) Marka saamaxaada loo bixiyay hab ከመድረሳቸው በፊት ሊሰጥ ይችላል፡ ፡ for it arises.
waafaqsan qodobkani ay la xidhiidho
(2) Where a remission granted in
cashuur la bixiyay, qadarka cashuurta „‟2/ በዚህ አንቀጽ መሠረት ምህረት
accordance with this Article is on
ah ee la bixiyay waxaa laga jari የተደረገ ው በተከፈለ ታክስ ላይ
tax paid, the amount of tax remitted
doonaa cashuurta sanadada xiga ku ሲሆን፣ ምህረት የ ተደረገ ው ገ ንዘብ
waajibtay cida cashuurta laga መጠን ታክስ ከፋዩ ለወደፊት shall be set off against the tax

saamaxay ከሚከፍለው ታክስ ላይ እንዲካካስ payable by the payer in future tax

ይደረጋል፡ ፡ years.”
11. Waxaa Qodobka 20aad lagu daray
qodob-hoosaadkan (3) oo ku xigi 11. በአዋጁ ከአንቀጽ 20 ንዑስ አንቀጽ 2 11. The following new sub-article (3) is
doona qodob hoosaadka (2): ቀጥሎ የሚከተለው አዲስ ንዑስ አንቀጽ
(3) Arrimaha sinjiga waa in lagu added following sub-article (2) of
3 ተጨምሯል፤
xisaabtamaa marka la diyaarinayo Article 20 of the Proclamation:
qorshaha miisaaniyadeed. „‟3/ የመንግሥት በጀት ዝግጅት ሥርዓተ
“3) Gender issues shall be taken into
12. Waxaa la tiray qodob hoosaadka (1) ጾታን ከግምት ውስጥ ያስገ ባ መሆን
ee qodobka 24aad waxaana lagu አለበት፡ ፡ consideration during public budget
bedelay qodob hoosaadkan cusub ee 12. የአዋጁ አንቀጽ 24 ንዑስ አንቀጽ 1 preparation.
(1):
ተሠርዞ በሚከተለው አዲስ ንዑስ አንቀጽ 12. Sub-article (1) of Article 24 of the
(1) Madaxa xafiiska waxaa awood
1 ተተክቷል፤ Proclamation is deleted and replaced
loo siiyay inuu:
‟‟1/ የ ቢሮ ኃላፊው፣ by the following new sub-article (1):
b) Miisaaniyad ka wareejiyo madax-
xisaabeed, madax-xigeen ሀ/ በአንድ መስሪያ ቤት ውስጥ በጀትን
xisaabeed, mashruuc ama god “(1) The Bureau head is hereby
ከአንድ ፕሮግራም ወደ ሌላ ፕሮግራም፣
xisaabeed ama qeybaha muhiimka empowered to:
ከአንድ ንዑስ ፕሮግራም ወደ ሌላ ንኡስ
ah ee Miisaaniyadda Caadiga ah
ፕሮግራም፣ ከአንድ ፕሮጀክት ወደ ሌላ a) Transfer budget from one program to
una wareejiyo, madax-xisaabeed,
ፕሮጀክት ወይም ከአንድ የ መደበኛ ወጪ another program, from a sub- program
madax-xigeen xisaabeed, mashruuc
ዋና ዋና ተግባራት ወደ ሌላ to another sub-program, from a
ama god xisaabeed kale isla Xafiis
ለማዘዋወር፣ project to another project or main
gudihiisa.
t) In uu miisaaniyad u kala wareejiyo ለ/ በአንድ ፕሮግራም ወይም ንኡስ
activities of recurrent expenditure to
noocyo walax kharasheed oo kale ፕሮግራም ውስጥ ካሉ የወጪ መደቦች
another recurrent expenditure within a
duwan ee isku hal mashruuc ama በጀት ከአንዱ ወደ ሌላ ለማዘዋወር፣
public body;
qayb mashruuc kamid ah.
b) Transfer budget between items of
expenditure within a program or sub-
program;

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 j) In uu ka wareejiyo miisaaniyad loo
ሐ/ አስቀድሞ ባሉት ዓመታት ለፀደቀ እና c). Transfer the budget approved for a
qoondeeyay mashruuc, qayb
በበጀት ዓመቱ በጀት ላልተያዘለት program, sub program or project of
mashruuc kamid ah si loogu bixiyo
የፕሮግራም፣ የንዑስ ፕሮግራም ወይም
the public body to finance pending
deymo hore loo galay oo ku saabsan የፕሮጀክት ካፒታል ወጪ ቀሪ ግዴታዎች
mashruuc la ansixiyay sanadadii ማስፈጸሚያ የሚውል በጀት ከፀደቀ obligations pertaining to capital

lasoo dhaafay marka aan wax የፕሮግራም፣ የንዑስ ፕሮግራም ወይም expenditure of a program, sub
miisaaniyad ah loo qoondayn sanad የፕሮጀክቱ በጀት ለማዘዋወር፣
program or project approved in
miisaaniyadeedka lagu jiro. መ/ በአንድ መሥሪያ ቤት ሥር ያሉ previous years for which no budget
ፕሮግራሞች ሲዋሃዱ ወይም ሲነ ጣጠሉ
x) In uu miisaaniyadda u wareejiyo is allocated in the current fiscal year;
ለተፈጠረ ፕሮግራም በጀቱን
mashruuc cusub oo la abuuray
ለማዘዋወር፣ ሥልጣን ተሰጥቶታል፡ ፡
d). Transfer budget to a program created
marka mashaariic hoos imanaysay
13. የአዋጁ አንቀጽ 28 ተሠርዞ በሚከተለው where programs under a public body
hal xafiis wax ka badan la isku daro
ama labo iyo wax ka badan loo kala አዲስ አንቀጽ 28 ተተክቷል፤ merge or split.”
saaro.
13. Article 28 of the Proclamation is
aad
13. Waxaa la tiray Qodobka 28 ee
„‟28. የበጀት መጽደቅ መዘግየት deleted and replaced by the following
bayaanka waxaana lagu bedelay
new Article 28:
qodobkan 28aad ee cusub: 1) የክልሉ ምክር ቤት እስከ አዲሱ የበጀት
ዓመት መጀመሪያ የዓመቱን በጀት
“28. Delay in Budget Approval
ሳያፀድቀው ቢዘገ የ ፣ ምክር ቤቱ
28. Dib u dhaca ansixinta
የዓመቱን በጀት እስከሚያፀድቀው ድረስ፣ 1) If the State Council has not approved
miisaaniyadda
ቀደም ሲል ለተፈቀዱ ፕሮግራሞች፣ ንዑስ the annual budget until the beginning
1) Hadii golaha xildhibaanadu uusan
ፕሮግራሞች፣ ፕሮጀክቶች እና የ መደበኛ of the new fiscal year, budgets for
meelmarin miisaniyadii kahor inta
ወጪ ዋና ዋና ተገ ባራት ማስፈጸሚያ
uusan bilaabmin sanad previously approved programs, sub
የሚውል ገ ንዘበ በኃላፊው እየ ተፈቀደ
miisaaniyadeedku, miisaaniyaddaha la programs, projects or main activities
ጥቅም ላይ ይውላል፡ ፡
xidhiidha mashaariic, ama qeyb kamid of recurrent expenditure shall be
ah mashruuc hore loo ansixiyay ama 2) በዚህ አንቀጽ ንዑስ አንቀጽ (1)
utilized by the approval of the Bureau
qeybaha muhiimka ah ee መሠረት የተላለፈው ገ ንዘብ በክልሉ
head until the annual budget is
miisaaniyadda caadiga ah waxaa loo ም/ቤት ከሚጸድቀው የዓመቱ በጀት ላይ
approved by the Council.
isticmaali si waafaqsan awaamiirta ተቀናሽ ይደረጋል፡ ፡
madaxa xafiiska inta laga ansixinayo 14. የአዋጁ አንቀጽ 34 ተሠርዞ በሚከተለው 2) The amount disbursed pursuant to
miisaaniyadda. አዲስ አንቀጽ 34 ተተክቷል፣ sub-article (1) of this Article shall be
2) Xaddiga miisaaniyadeed ee loo sii deducted from the annual budget to be
daayo hab waafaqsan qodob approved by the State Council.”
hoosaadka (1) ee qodobkan waxaa laga
jari miisaaniyadda uu meelmariyo 14. Article 34 of the Proclamation is

golaha xildhibaanadu. deleted and is replaced by the

14. Waxaa la tiray qodobka 34aad ee following new Article 34:

bayaanka waxaana lagu bedelay

aad
qodobkan 34 ee cusub:

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 ‟34‟‟. Muddo dheeraynta „‟34. ለካፒታል በጀት የሚሰጥ የችሮታ ጊዜ
“34. Grace Period for Capital Budget
miisaaniyadda maashaariicda
በአንድ የበጀት ዓመት ውስጥ ከተከናወነ
Bixinta deymaha la xidhiidha mashaariic, ፕሮግራም፣ ንዑስ ፕሮገ ራም ወይም የፕሮጀክቱ Payments of invoices in connection with
ama qeyb kamid ah mashruuc ee la የካፒታል ወጪ ክፍያ ጥያቄ የ በጀት ዓመቱ capital expenditure of a program, sub-
fuliyay sanad miisaaniyadeedka gudihiisa ካለቀ በኋላ ባለው 30 ቀን ጊዜ ውስጥ program or project carried out in a fiscal
waxaa la bixin karaa 30 cisho kadib ከተጠናቀቀው ዓመት የ ፕሮግራሙ
፣ የንዑስ year may be made in the 30 days period
dhamaadka sanad miisaaniyadeedka iyada ፕሮግራሙ ወይም የፕሮጀክቱ የ ካፒታል በጀት following the end of the fiscal year on
oo laga bixinayo god xisaabeedka ላይ ታስቦ ሊከፈል ይችላል፡ ፡ the account of the capital budget of the
mashruuca, ama qeyb kamid ah program, sub-program or project of the
15. ከአዋጁ አንቀጽ ክ40 ቀጥሎ የሚከተለው
mashruuca ee sanad miisaaniyadeedkii preceding fiscal year.”
አዲስ አንቀጽ 41 ተጨምሮ፣ ከአንቀጽ
hore.
41 እስከ አንቀጽ 64 ያሉት ነ ባር 15. The following new Article 41 is
15. Waxaa bayaanka lagu soo daray አንቀጾች እንደቅደም ተከተላቸው አንቀጽ added following Article 40 of the
qodobka 41aad oo cusub oo ku xigi 42 እስከ አንቀጽ 65 ሆነ ው Proclamation and the existing
doona qodobka 40aad, waxaana dib ተሸጋሽገ ዋል፤ subsequent Articles from 41 up to
aad
loogu habeeyay qodobadii 41 ilaa
„‟41. የብድር አስተዳደር ስትራቴጂ Article 64 are re-numbered as Article
64aad inay noqdaan 42aad ilaa 65aad.
42 up to 65 respectively:
41. Istaraatiijiyadda maareynta 1) የቢሮ ኃላፊው ተፈላጊውን የ ገ ንዘብ
deynta መጠን በተገ ቢው ጊዜ የመበደርን
“41. Debt management strategy
1) Madaxa xafiiska ayaa diyaarin una soo አጠቃላይ ዓላማ መሠረት ያደረገ እና
jeedin si golaha kaabineedka ወጪ መቀነ ስን ከተረጋጋ ወጪ ጋር 1) Debt management strategies shall be
deegaanku u meelmariyo
ባመዛዘነ አፈጻጸም ለመምራት እንዲሁም developed by the Bureau head based
istaraatiijiyadda amaahashada isaga oo
ብድር የዕዳ ጫና ሁኔ ታን እና የ መክፈል on the overall objective of borrowing
ku xisaabtamaya ujeedada guud ee
አቅምን መሠረት ባደረገ አኳኋን መውሰድ appropriate amounts at appropriate
amaahashada iyo xaddiga la
times and in a way that balance
የሚያስችል የ ብድር አስተዳደር ስትራቴጂ
amaahanayo, wuxuuna waajib ka
minimization of cost with stability
saaranyahay in uu inta lagama ማዘጋጀት አለበት፡ ፡
and taking into consideration the level
maarmaanka ah dhimo kharashka 2) ብድር በሚወሰድበት ጊዜ ከወለድ ውጪ
of debt and the ability to repay.
amaahashada ku baxay, xaddiga
የሆኑ የ ተለያዩ ከብድሩ ጋር የ ተያያዙ
deymeed ee horey loo galay iyo 2) Borrowing shall take into account
ወጪዎችን ከግምት ውስጥ ማስገ ባት
kartida dib-u-bixinta deynta ee non-interest costs, such as the
አለበት፡ ፡ የዚህ ዓይነ ቶቹ ወጪዎች
dawladda. different marketing costs which are
የተለያዩ ኮሚሽኖችን፣ ክፍያዎችን፣
incidental to borrowing. These
2) Amaahda marka la qaadanayo waa in
የሬጅስትራሮች እና የ ፋይናንስ ወኪሎች
include the various commissions, fees
lagu xisaabtamo kharaashyada kale ee
የአስተዳደር ወጪዎችን ይጨምራሉ፡ ፡
ka baxsan dulsaarka sida kharashaadka and other administrative costs of

aan muuqanin ee suuqa amaahashada registers and fiscal agents.

oo ay ku jiraan gunnooyinka iyo

kharashaadka maamul ee la xidhiidha
qoraalka heshiisyada iyo wakiilada.

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3) Deynta waa in loo maamulo hab ka 3). ብድር በአጠቃላይ ኢኮኖሚው ላይ አሉታዊ
hortegaysa inuu yimaado khal-khal የሆነ ውጤት በሚያስከትሉ
maaliyadeed oo ku timaada dhaqaalaha በገ ንዘብ ፖሊሲ ወይም በክፍያ ሚዛን ላይ
guud, sida deganaanshiyo la‟aan ku የሚፈጠር አለመረጋጋተን
timaada siyaasada lacagta iyo lacag is ሁኔ ታዎችን መከላከል በሚያስችል መንገ ድ
weyaarsiga debeda. መተዳደር ይኖርበታል፡ ፡
3) Debt shall be managed in such a
በተለይም
manner as to prevent any negative
የ መሳሰሉ impacts on the general economy,
such as creating instability in
monetary policy or balance of

4) Amaahda waqtiga yar waa in lagu 4). የአጭር ጊዜ ብድር መንግሥት በባንኮች payments.
saleeyo xogta waqtigaas la joogo la እና በልውውጥ ገ በያ እንቅስቃሴ ውስጥ 4) Short-term borrowing shall be
hayo ee deganaanshaha maaliyadeed ያለውን የሂሳብ ሚዛን እንዲሁም የገ ቢ
based upon reliable current
ee dawladda iyo nidaamka bangiyada, እና የወጪ በጀትን ግምት በሚመለከት
information on the government‟s
wax isweydaarsiga suuqa, qoondeynta አስተማማኝ የሆነ ወቅታዊ መረጃን መሠረት
balance in the banking system,
miisaaniyadda iyo dhaq-dhaqaaqa በማድረግ መፈጸም አለበት፡ ፡
maaliyadeed. exchange market activity, and
16. የአዋጁ አንቀጽ 45 (እንደተሸጋሸገ ው)
budget estimates of fiscal inflows
16. Qodobka 45aad ee bayaanka (Tirsiga ተሠርዞ በሚከተለው አዲስ አንቀጽ 45
and outflows.”
dib loogu habeeyay) ayaa la tiray ተተክቷል፤
waxaana lagu bedelay Qodobkan 16. Article 45 of the Proclamation (as re-
45 aad
ee cusub. ‘‟45. ማቻቻል
numbered) is deleted and replaced by
the following new Article 45.
45. Isu qaandhabid (Set-off) 1) በታክስ ሕጎ ች የተደነ ገ ገ ው እንደተጠበቀ
ሆኖ፣ ለመንግሥት ገ ቢ መደረግ ያለበትን
1) Iyada oo aan waxba loo dhimayn
sharciyada cashuurta ee dhaqangalka ገ ንዘብ ከመንግስት ይፈልጋል ለሚባል “45. Set-Off

ah, Lacag-kasta oo ay tahay in loo ተከፋይ ሂሣብ ማቻቻያ ማድረግ፣

1) Without prejudice to the relevant
shubo dawladda laguma qaan-dhaban
2) የዚህ አንቀጽ ንዑስ አንቀጽ (1) provisions of the tax laws, Public
karo lacag kale oo dawladda qaab
ድንጋጌ ቢኖረም የ ቢሮ ኃላፊው መንግሥት Money due to the Government shall
kale loogu yeeshay.
ከተበዳሪዎች የሚፈልገ ውን ገ ንዘብ not be set-off against an amount
2) Iyada oo xaalada lagu sheegay
ለእነ ዚህ ተበዳሪዎች መንግሥት ሊከፍል claimed from the Government.
qodob-hoosaadka (1) ee qodobkani
ከሚገ ባው የተረጋገ ጠ ዕዳ እንዲቻቻል 2) Notwithstanding the provision of
ay sideeda tahay, madaxa xafiisku
ሊፈቅድ ይችላል፡ ፡ sub-article (1) of this Article, the
wuxuu ku qaan-dhabi karaa deyn
3) በዚህ አንቀጽ ንዑስ አንቀጽ (2) Minister may set-off the debt owed
kasta oo dawladda lagu leeyahay
by creditors to the Government
deynta ay dawladdu ku leedahay መሠረት የሚቻቻለው የ ገ ንዘብ መጠን
against confirmed debt owed by the
deynlehaas. በመንግሥት የሂሳብ ሪፖርት ውስጥ በግልጽ
3) Xaddiga lacageed ee la qaan-dhabay Government to such creditors.
ተለይቶ መመልከት አለበት፡ ፡
hab waafaqsan qodob-hoosaadka (2) 3) The amount set-off in accordance
ee qodobkani waa in lagu sheegaa with sub-article (2) of this Article
warbixinta maaliyadeed ee dawladda.
shall be shown in the financial report
of the government.”
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17 የአዋጁ አንቀጽ 50 (እንደተሸጋሸገ ው) 17 Article 50 of the Proclamation (as
17. Qodobka 50aad ee bayaanka
(Tirsiga dib loogu habeeyay) ተሰርዞ በሚ ከተለው አዲስ አንቀጽ 50 re-numbered) is deleted and replaced
ተተክቷል፣ by the following new Article 50:
ayaa la tiray waxaana lagu
bedelay qodobkan 50aad ee
cusub.
„‟50. ወደ ካፒታል ስለመለወጥ “50. Conversion into Capital
50. Daynta oo loo badalo mashaariic
የቢሮው ኃላፊ መንግሥት ከመንግሥት የ ልማት The Bureau head may convert debts
Madaxa xafiisku waxuu deynta ay ድርጅቶች የሚፈልገ ውን ዕዳ ወደ ከፒታል owed to the State Government by public
dawladda ku leedahay shirkadaha ለመለወጥ ይችላል፡ ፡ enterprises into capital.”
horumarinta ee dawlada ee kala duwan
18 The following new Articles 61, 62
uu ubedeli karaa mashaariic. 18 በአዋጁ አንቀጽ 60 (እንደተሸጋሸገ ው)
63 and 64 are added following
ቀጥሎ አዲስ አንቀጾች 61, 62, 63 እና 64
18. Waxaa bayaanka lagu daray Article 60 of the Proclamation (as
ተጨ ምረው ቀጥለው ያሉት ነ ባር አንቀጸች
aad aad
qodobadan oo noqonaya 61 , 62 , re-numbered); and the existing
እንደቅደም ተከተላቸው እንደገ ና ተሸጋሽገ ው
63aad iyo 64aad kuwaasi oo ku xigi subsequent Articles are again re-
doona qodobka 60aad (Tirsiga dib ከአንቀጽ 65 እስከ 68 ሆነ ዋል፤
numbered as Articles 65 to 68,
loogu habeeyay) qodobada ku
„‟61. የሥራ ቅንጅት
xigana waxaa dib loogu habeeyay respectively:
inay noqdaan 65 ilaa 68 siday u በዚህ አዋጅ እና ይህንን አዋጅ ለማስፈጸም
aad aad

kala horeeyaan. በወጡ ት ደንቦች እና መመሪያዎች የተዘረጋውን “61. Co-ordination of Activities

61. Isku xidhka shaqooyinka የፋይናንስ አስተዳደር ሥርዓት ይበልጥ ውጤታማ
There shall be co-ordination of
ለማድረግ በሚመለከታቸው የ መንግሥት አካላት
Waa in xafiisyada ay khusaysaa si wada activities among the concerned public
መካከል የ ሥራ ቅንጅት ሊኖር ይገ ባል፡ ፡
jir ah u fuliyaan shaqooyinka bodies to make more effective the
iskuxidhan si hanaanka maamulka „‟62. አስተዳደራዊ ቅጣቶች financial administration system set by
maaliyadeed uu u noqdo mid waafaqsan
2) በማንኛውም የመንግሥት መሥሪያ ቤት የተሾመ this Proclamation, the Regulation and
bayaankan, xeer-nidaameedyada iyo
awaamiirta loo soo saaro hab ወይም የተመደበ ሰው በዚህ አዋጅ እና Directives issued hereunder.”

waafaqsan. በአዋጁ መሠረት በወጡት ደንብ እና

መመሪያዎች መሠረት እንደሁኔታው ዕቅድ 62. Administrative Penalties
62. Ganaaxyada maamul
ወይም የሂሳብ ሪፖርት ለፋይናንስ ቢሮ
1) Qofkasta oo loo magacaabo xil, ama 1) Where any person appointed to or
ወይም ለውጭ ኦዲተር ያላቀረበ ወይም
shaqaale ka ah xafiis dawladeed oo employed by a public body, who
መቅረቡን ያላረጋገ ጠ ወይም በውጭ ኦዲት
ay waajib ku tahay inuu sameeyo, should have but failed to submit or
ወይም በውስጥ ኦዲት ሪፖርት በተመለከተው
hase ahaatee ku guuldareysta inuu u
ensure the submission of plans or
gudbiyo qorshaha ama warbixinta መሠረት አስፈላጊውን እርምጃ ያልወሰደ
ወይም እርምጃ መወሰዱን ያላረጋገ ጠ financial report to the Finance Bureau
maaliyadeed xafiiska maaliyadda
ama hantidhawrka guud. ama ku እንደሆነ ኃላፊነ ቱን በአግባቡ ባለመወጣቱ or external auditor, failed to take

guuldareysta inuu fuliyo ከብር 5 ሺ እስከ ብር 10 ሺ በሚደርስ corrective measures based on audit
talaabooyinka saxitaan ee uu soo ቅጣት ይቀጣል፡ ፡ findings of internal or external audit
jeediyo hantidhawrka gudaha ama or ensure that such measures are
hantidhawrka guud ama ku taken, in accordance with this
guuldareysta inuu xaqiijiyo in la
Proclamation, the Regulation and
qaadey talaabooyinka saxitaan hab
Directives issued hereunder, as the
waafaqsan bayaankan, xeer-
nidaameedka iyo awaamiirta loo soo case may be, breaches duty and shall
saaro hab waafaqsan waxa uu u be liable to administrative penalty of
qoolanyahay ganaax maamul oo aan Birr 5,000 to 10,000.
ka yareyn 5,000 Birr kana badnayn
10,000 Birr.
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2) Ganaaxa maamul ee lagu sheegay 2) በዚህ አንቀጽ ንኡስ አንቀጽ (1)
2) The administrative penalty to be
qodob hoosaadka (1) ee qodobkan መሠረት የሚ ጣል አስተዳደራዊ ቅጣት
imposed pursuant to sub-article (1)
waxaa la saari markasta oo uu በእያንዳንዱ ኃላፊነ ቱን በአግባቡ
ባለመወጣቱ ምክንያት የ ሚ ጣል ይሆናል፤ of this Article shall be for each
waajibaadkaasi qofku ku
ሆኖም በሕግ የተጣለበትን ግዴታ instance of breach of duty; provided,
guuldareysto, hase ahaatee hadii ባለመወጣት ከሦስት ጊዜ በላይ however, if a person has been
qofku waajibaadkan ku guuldareysto አስተዳደራዊ ቅጣት የ ተጣለበት ሰው penalized for failing to discharge his
saddex jeer wax ka badan, madaxa ከኃላፊነ ቱ እንዲነ ሳ የ ቢሮ ኃላፊው እንደ duty for more than three times the
አግባብነ ቱ ለፕሬዝዳንቱ ወይም ለሰቪል Bureau head shall request the office
xafiisku waa inuu ka codsadaa
ሰርቪስ ቢሮ ጥያቄ ያቀርባል፡ ፡ of the President or Bureau of Civil
madaxweynaha ama xafiiska adeegga
3). የቢሮ ኃላፊው በዚህ አንቀጽ ንዑስ Service, as the case may be, to
shacabka in talaabada ku haboon laga
አንቀጽ (1) እና (2) መሠረት የሚ ጣሉ dismiss such person.
qaado. አስተዳደራዊ ቅጣቶችን ይጥላል እንዲሁም 3) The Bureau head shall impose and
ያስፈጽማል፣ ይህንን ለማስፈጸም
3) Madaxa xafiisku waa inuu fuliyo cause the enforcement of the
የሚያስችል ዝርዝር መመሪያም ያወጣል፡ ፡
dhaqangelinta ganaaxyada lagu xusay administrative penalties provided for
qodob-hoosaadyada (1) iyo (2) ee under sub-articles (1) and (2) of this
63. ጥፋቶች እና ቅጣቶች
Article and issue a directive for
qodobkan isaga oo soo saaraya
1) የመንግሥት ገ ንዘብ ለመሰብሰብ፣
proper implementation thereof.
awaamiirta lagu fulinayo.
ለማስተዳደር ወይም ክፍያ ለመፈጸም 63. Offences and Punishment
63. Dambiyada iyo ciqaabtooda
በማናቸውም የመንግስት መሥሪያ ቤት የተሾመ
1) Qofkasta oo loo magacaabay ama 1) Every person appointed to or
ወይም የተመደበ ማንኛውም ሰው፡ -
lagu meeleeyay boos si uu u ururyo employed by a public body to collect,
h¼ b?G m\rT l!kflW k¸gÆ
lacagta dawladda, maareeyo ama loo bStqR ytmdbbTN |‰ b¥kÂwn# manage or disburse public money

xilsaaray bixinteeda kaasi oo: ¥ÂcWNM KFà ktqbl፤ who:

b) Lacag kaga qaata cid kale l¼ ymNG|TN gNzB b¥+bRbR wYM

a) receives any payment for the
l@§ sW XNÄ!Ã+brBR
gudashada wajibaadkiisa, hadii performance of his official duty,
h#n@¬ãCN b¥mÒcT ytÆbr wYM
aan si cad sharciga loogu fasixin, except as prescribed by law;
Ãs@r፤
t) Kula heshiiya cid kale in la /¼ bl@§ ¥N¾WM sW ?g# XNÄ!ÈS b) conspires or colludes with any
khiyaameyo dawladda ama cid çN BlÖ yfqd፤ person to defraud the Federal
Government, or provides an
kale u suurtogeliya inay m¼ gb!N bmmZgB wYM yMSKR
opportunity for any person to
khiyaamayso dawladda; wrqT bmS-T |‰ §Y yt\¥‰ çñ
defraud the government;
j) Si ula kac ah islamarkaana úl bf”d"nT b¥ÂcWM mNgD
hst¾ yçn mr©N bmZgB §Y c) intentionally permits any
sharciga ka dhan ah ugu
Ãsfr½ hst¾ yMSKR wrqT contravention of the law by any
ogolaada cid kale inay faro-gelin person;
yfrm wYM ÃzUj
ku samayso nidaamka XNdçn፤ kBR 25 ¹!H b¥ÃNSና kBR d) willfully makes or signs any false
maaliyadeed; 35 ¹!H b¥YbL_ ygNzB mqÅ እና entry in any book, or willfully
x) Si ula kac ah u saxeexa diwaan k5 ›mT b¥ÃNS k15 ›mT b¥YbL_ makes or signs any false certificate
or return in any case in which it is
been abuur ah ama sameeya {n# X|‰T YqÈLÝÝ
the duty of that person to make an
cadeyn been abuur ah taasi oo
entry certificate or return;
kamid ah waajibaadkiisa;
is liable on conviction to a fine not less
Waxaa uu uqoolanyahay xadhig adag than birr 25,000 and not more than birr
oo aan ka yareyn 5 sano kana badneyn 35,000 and to rigorous imprisonment for
15 sano iyo ganaax lacageed oo aan ka a term of not less than 5 years and not
yareyn 25,000 Birr kana badneyn more than 15 years።
35,000 birr.
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2) Qofkasta oo loo magacaabay ama 2) Every person appointed to or
2) ymNG|T gNzB lmsBsB½
lagu meeleeyay boos si uu u ururyo l¥StÄdR wYM KFÃ lmf[M employed by a public body to
lacagta dawladda, maareeyo ama loo b¥ÂcWM ymNG|T m|¶Ã b@T collect, manage or disburse public
xilsaaray bixinteeda kaasi oo ka ytëm wYM ytq-r sW ¥N¾WNM money who demands or accepts or
dalbada cidkale inay siiso lacag ama KFÃ l¥SqrT wYM m-n#N attempts to collect, directly or
aqbala lacag ay siisay cid kale ama l¥ššL wYM ?G mÈs#N b¸mlkT indirectly, as payment or gift or
isku daya inuu lacag ka qaato cid y¸qRb# yKS xb@t$¬ãCN otherwise, any sum of money, or
kale si toos ah iyo si dadbanba, isaga l¥SqrT bq_¬ wYM btzêê¶ other thing of value, for the
oo qaadanaya hadiyado ama bSõ¬ wYM bl@§ mLK gNzB compromise, adjustment or
waxkasta oo kale oo leh qiimo isaga wYM êU ÃlW ngR XNÄ!s-W
settlement of any change or
oo dhaafsanaya inuu ku kaco fal uu yጠyq፤ ytqbl wYM lmqbL complaint for any contravention is
ku dhaafayo ama wax kaga bedelayo yäkr XNdçn kBR 25 ¹!H liable on conviction to a fine not less
waajibaad saarnaa qofka kale waxa b¥ÃNSና kBR 35 ¹!H b¥YbL_ than birr 25,000 and not more than
uu u qoolanyahay xadhig adag oo ygNzB mqô እና k15 ›mT birr 35,000 and to rigorous
aan ka yareyn 15 sano kana badneyn b¥ÃNS k25 ›mT b¥YbL_ {n# imprisonment for a term of not less
25 sano iyo Ganaax lacageed oo aan X|‰T YqÈLÝÝ than 15 years and not more than 25
ka yareyn 25,000 Birr kana badneyn years.
3) ymNG|T gNzB lmsBsB½
35,000 birr.
l¥StÄdR wYM KFÃ lmf[M 3) Every person appointed to or
3) Qofkasta oo loo magacaabay ama b¥ÂcWM ymNG|T m|¶Ã b@T employed by public body to collect,
lagu meeleeyay boos si uu u ururyo ytëm wYM ytmdb sW YHN xêJ manage or disburse public money
lacagta dawladda, maareeyo ama loo wYM bz!H xêJ m\rT yw-# who having knowledge or
xilsaaray bixinteeda kaasi oo hela dNïCN ymt§lF wYM y¥+bRbR information of the contravention or
xog sheegaysa in qof uu ku kacay fal DRg!T mf[ÑN XÃwq lb§Y of fraud committed by any person
been abuur ah amaba si kale uga hor `§ðãC ¶±RT çdrg XNdçn against this Proclamation or the
imanaya qodobada bayaankan, hase kBR 10 ¹!H b¥YbL_ ygNzB regulations issued pursuant to this

ahaatee ku guuldareysta inuu mqôÂ k5 ›mT b¥YbL_ {n# Proclamation, fails to report the

XS‰T YqÈLÝÝ same to a superior is liable on

wargeliyo masuulkiisa waxa uu u
conviction to a fine not more than
qoolanyahay xadhig adag oo aan ka
4). bz!H xêJ xNq{ 32 ytdnggWN birr 10,000 and to rigorous
badneyn 5 sano iyo ganaax lacageed
imprisonment for a term of not more
oo aan ka badneyn 10,000 Birr. bmt§lF ytfqd bjT mñ„N
than 5 years.
4) Madaxa xafiis dawladeed ee hab aan úÃrUG_ Ÿ}ðkÅKƒ u˃ uLà ¨Ü
4) The head of a public body who, in
waafaqsanayn qodobka 32aad ee TÉ[Ó” ¾T>ÖÃp ¥ÂcWNM WL contravention of Article 32 of this
bayaanka ee isaga aan xaqiijin in Proclamation and without
ytf‰rm wYM XNÄ!frM Ãdrg
miisaniyad loo qoondeeyay Amra ascertaining that a budget
ymNG|T m|¶Ã b@T `§ð kBR 5
ama heshiis cid kale la gala, taasina appropriation has been made,
¹!H b¥ÃNS kBR 20 ¹!H
oo keenta in kharash dheeraad ah la concludes or authorizes the
galo waxa uu uqoolanyahay xadhig b¥YbL_ ygNzB mqôÂ k5 ›mT conclusion of a contract which results
Adag oo aan ka yareyn 5 sano kana b¥ÃNS k10 ›mT b¥YbL_ {n# excess expenditure, is liable on

badneyn 10 sano iyo ganaax conviction to a fine not less than birr
X|‰T YqÈLÝÝ
5,000 and not exceeding birr 20,000
lacageed oo aan ka yareyn 5,000 oo
and to rigorous imprisonment for a
Birr kana badneyn 20,000 oo birr.
term of not less than 5 years and not
more than 10 years.
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5) Qofkasta oo, u balanqaada ama isku
5) ymNG|T gNzBN bmsBsB½ 5) Whosoever, promises, offers or gives
daya inuu siiyo noockasta oo
b¥StÄdR wYM KFÃN bmf[M |‰ any bribe to any person appointed to
laaluush ah qof loo magacaabay ama
§Y bt\¥‰ ymNG|T m|¶Ã b@T or employed in any public body
lagu meeleeyay boos si uu u ururiyo
WS_ ytëm wYM ytmdb sW፡ - connected with the collection,
lacagta dawladda, maareeyo ama loo
management or disbursement of
xilsaaray bixinteeda isaga oo uga h¼ yqrblTNÂ Wún@ bm-bQ §Y
public money, with intent:
danleh: ÃlWN g#ÄY wYM b|‰ `§ðnt$
MKNÃT l!qRBlT b¸CL g#ÄY a) to influence the decision or action
b) Inuu wax ka bedelo go‟aanka
§Y y¸s-WN Wœn@ wYM of that person on any question or
qofka masuulka ah ee ku saabsan
y¸wsdWN XRM© l¥²ÆT wYM matter that is pending or may, by
arrin hortiisa taala ama si kale oo
law, be brought before him in his
sharciga waafaqsan loogu soo l¼ bmNG|T gb! §Y y¥+bRbR
gudbiyay; official capacity or
DRg!T XNÄ!f[M wYM DRg!t$
t) Inuu ku dhiirigeliyo masuulku inuu s!f[M XNÄ!rÄ wYM b) to influence that person to commit,

sameeyo fal Musuq ah, ama gacan XNÄ!tÆbR wYM lDRg!t$ or aid or abet in committing any

uu ku siiyo si loo galo falkaas, mf[M h#n@¬ãCN l¥mÒcT fraud on the revenue, or to connive
ama uu qayb ka noqdo fal musuq XNÄ!S¥¥ XNÄ!múጠር wYM at, collude in, or allow or permit
ah oo ka dhan ah dakhliga ama uu XNÄ!fQD l¥DrG b¥sB½ any opportunity for the
gacan ku siiyo cid kale inay gasho commission of any such fraud;
g#ï lmS-T ”L kgÆlT½ µqrblT
falkaas;
wYM ks-W _Ít¾ çñ mgßt$ s!rUg_
is punishable with a fine three times
waxa uu u qoolanyahay xadhig adag bg#ï mLK ÃqrbWN wYM ys-WN
the amounts so offered or accepted and
oo aan ka yareyn 10 sano kana gNzB îîT X_F ygNzB mqô XÂ k10
to rigorous imprisonment for a term of
badneyn 15 sano iyo ganaax lacageed
›mT b¥ÃNS X k15 ›mT b¥YbL_
not less than 10 years and not more
oo u dhigma sadex laabka lacagta uu
{n# X|‰T YqÈLÝÝ than 15 years.
isku dayay inuu siiyo ama siiyay
masuulka. 6). bz!H xNq{ N;#S xNq{ /5/ 6) Whoever is engaged in the offences
ytzrz„TN _ÍèC bmf[M tGÆR as stipulated in sub-article (5) of this
6) Qofkasta oo ku lug leh falka lagu
WS_ ytútf g#Ć wd FRD Article, and who before the case is
sheegay qodob hoosaadka (5) ee
b@T kmQrb# bðT Sltf[mW taken to court, provides significant
qodobkan kaasi oo ka hor inta aan
_ÍT X SltÆƶãc$ ¸Â -”¸ information about the offence and
fal-dambiyeedka loo gudbin
mr© ys- sW bz!H ?G m\rT his partner‟s role in it, may be given
maxkamad bixiya xog dhamaystiran
oo ku saabsan kaalinta oo falka ku k¸qRBbT KS bFTH ቢሮው MHrT immunity by the Bureau of Justice

l!drGlT YC§LÝÝ from prosecution under this

lahayd cidii kala qaybgashay, waxaa
Proclamation.
xafiiska xeer-ilaalinta guud ka
dhaafi karaa in falkaas lagu eedeeyo
hab waafaqsan bayaankan.
Bayaan Tirsi 225/2015 Boga 14 አዋጀ ቁጥር 225/2015 ገ ጽ 14 Proclamation No. 225/2023 Page 14
/2011 Bog 2 „‟64. በኤሌክትሮኒክ ዘዴዎች ስለመጠቀም
64. Isticmaalka qalabka “63. Using Electronic Methods
elektarooniga የቢሮው ኃላፊ በዚህ አዋጅ እና በአዋጁ መሠረት
To enhance the efficiency and
በሚወጣው ደንብ የ ተዘረጋው የ መንግሥት ፋይናንስ
Si loo dhaqangeliyo hanaanka effectiveness of the public finance
አስተዳደር ሥርዓት ይበልጥ ቀልጣፋ እና ውጤታማ
cadcadaanta iyo shaqo wanaaggu ku administration system introduced by this
እንዲሆን ለማድረግ የ ሚያስችሉ የኤሌክትሮኒክ
dheehantahay ee lagu bayaamiyay Proclamation and the Regulation to be
ዘዴዎች በስፋት ጥቅም ላይ እንዲውሉ
bayaankan, madaxa xafiisku waa inuu issued hereunder, the Bureau head shall
ያደርጋል፡ ፡
dhiirigeliyaa sidii maamulka promote the extensive use of electronic
maaliyadeed loogu isticmaali lahaa 3. አዋጁ የሚ
ጸናበት ጊዜ
methods.”
qalabka elektarooniga ah. ይህ አዋጅ በክልሉ ዶል ጋዜጣ ታትሞ ከወጣበት
ቀን ጀምሮ የ ፀና ይሆናል፡ ፡ 3. Effective Date
Qodobka 3aad Mudada dhaqangalka
This Proclamation shall enter into force
Bayaankani waxa uu dhaqangelayaa on the date of publication in the Dhool
ጅግጅጋ የካቲት 6 ቀን 2015 ዓ.ም
maalinta lagu soo daabaco Dhool Gazette.
Gazeta.
ሙ
ስጠፋ ሙ
ሁመድ ዑመር
Done at Jijiga, this 13th day of February,
Jigjiga, Yakaatit 6, 2015 T.I
የሶማሌ ክልላዊ መንግስት ፕሬዝዳንት 2023
MUSTAFE MUXUMED CUMAR
MUSTAFA MUHAMMAD OMAR
MADAXWEYNAHA DAWLADDA
PRESIDENT OF THE SOMALI
DEEGAANKA SOOMAALIDA
REGIONAL STATE