የደቡብ ብ/ብ/ሕ/ ክልል mNG|T የእንስፔክሽንና WS_ åÄ!

T የአፈጻጸም እና የሙያ
ሥነ-ምግባር mm¶Ã
q$_R 05¼2004

KFL xND
-Q§§

1. xWÀW Æl|LÈN
ፋይናንስና x!÷ñ¸ L¥T ቢሮ bክልሉ mNG|T yÍYÂNS xstÄdR xêJ q$_R
128 xNq{ 69.¼ bts-W SLÈN m\rT YHNN mm¶Ã xW_aLÝÝ
2.x+R R:S
YH mm¶Ã “የክልሉ mNG|T የእንስፔክሽንና yWS_ åÄ!T የአፈጻጸምና የሙያ ሥነ-
ምግባር mm¶Ã q$_R 05¼2004 tBlÖ l!-qS YC§LÝÝ

3.TRÙ»
y”l# xGÆB l@§ TRg#M y¸s-W µLçn bStqR bዚH mm¶Ã WS_ Ãl#

”§T ¦r¯C bmNG|T yÍYÂNS xStÄdR xêJ q$_R 128¼2002 XÂ

bÍYÂNS xStÄdR dNB q$_R 93/2003 ytsÈcWN TRg#M YY²l#ÝÝ kz!H

bt=¥¶M bz!H mm¶Ã WS_Ý-

1. “የSUT tU§+nT” ማለት bmNG|T m¼b@T ytzrUW yWS_ q$__R |R›T

dµ¥nT ytnœ wYM ÆlmzRUt$ MKNÃT l!ksT y¸ClWN CGር /ሥርቆት
ማጭበርበር የንብረት ውድመት የገንዘብ ብክነት/ ¥lT nWÝÝ
2. “yWS_ åÄ!T dr©ãC” ¥lT yWS_ åÄ!T xtgÆbR ytd‰j w_ yçn
yx\‰R |R›T½ SLT tqÆYnT çcW yx\‰R mRçãCN mktL
y¸ÃSCL mRH nWÝÝ
3. “ym¼b@t$ yb§Y `§ð” xND ymNG|T m¼b@T lmM‰T ym=ršWN kFt¾
ySLÈN dr© yÃz `§ð ¥lT nWÝÝ
4. “:QD” ¥lT yXÃNÄNÇ ymNG|T m¼b@T yWS_ åÄ!T bbjT ›mt$

l¥kÂwN ÃqdWN yåÄ!T ዕቅድ y¸ÃœY y|‰ PéG‰M nWÝÝ

5. “y:QD y¶±RT ¥Qrb!à yg!z@ \l@Ä” ¥lT yXÃNÄNÇ yክልሉ m¼b@Tና

በየአስተዳደር እርከኑ የሚገኙ yWS_ åÄ!T yybjT xmT :QÇN b:QÇ m\rT

1
 ÃkÂwÂcWN tGƉT ydrsbTN W-@T x-”lÖ lm¼b@t$ yb§Y `§ðÂ
lቢሮዎች y¸ÃqRBbT g!z@ nWÝÝ

6. “̸ ÍYL” ¥lT ltk¬¬Y yåÄ!T |‰ y¸ÃglGl# kåÄ!T |‰ UR GNß#nT

çcW ¬¶µêE mr©ãC አዋጆች ደንቦች መመሪያዎችና q$LF snìC td‰JtW

y¸Ãz#bT nWÝÝ
7. “wQ¬êE ÍYL” ¥lT åÄ!T bmdrG §Y µlW bjT ›mT UR GNß#nT çcW

mr©ãC yåÄ!T |‰ wrqèC td‰JtW y¸qm-#bT nWÝÝ

8. “yåÄ!T |‰ wrqèC” ¥lT båÄ!T wQT låÄ!T |‰ _QM §Y yêl#

mm¶ÃãC ZRZR½ yåÄ!T SLT½ l@lÖC båÄ!T ytdrsÆcW DMÄ»ãC

tmZGbW y¸Ãz#bT ¥S¬wš nWÝÝ
9. ymlà ÷ìC ¥lT በኦዲት ማኑዋል bx‰T x¦øC ytmlkt$T bz!H mm¶Ã

kxNq{ 14.1 XSk 20 7 በዝርዝር የተገለፁትን ያመለክታልÝÝ

10. “ymlà dr©ãC” ¥lT በውስጥ ኦዲት ማኑዋል bmlà ÷D 1000 SR ytzrz„

yåÄ!T `§ðnT tGƉT½ y|‰ ÆH¶ÃTN½ yxgLGlÖt$N y_‰T dr© mlk!Ã

mSfRTÂ lÑÃW l!drG y¸gÆWN _N”q& y¸gL{ nWÝÝ
11. “yxfÚ[M dr©ãC” ¥lT በውስጥ ኦዲት ማኑዋል ymlà ÷D 2000 SR ytgli#
yWS_ åÄ!T y|‰ ሂደት lm¼b@t$ Xs@T y¸f_R mçn#N ¥rUg_
b¸ÃSCL W-@¬¥ bçn xµ*“N bXQD SlmM‰T mà§T Sl¸gÆcW
g#Ä×C yTGb‰ ¶±RT½ yKTTL yS‰ xm‰„ M§> mqbL bZRZR
tYzW y¬†bT yÑà xtgÆbR dr© nWÝÝ
12.. ’’ቢሮ’’ ማለት ፋይናንስና ኢኮኖሚ ልማት ቢሮ ነው::
13. ‘’ሦስተኛ ወገኖች’’ ማለት ከፋይናንስና ኢኮኖሚ ልማት ውጭ የሆኑ አካላትን
ያመለክታል::
4. ymm¶ÃW tfÚ¸nT
YH mm¶Ã በክልሉ mNG|T yÍYÂNS xStÄdR xêJ q$_R 128.¼2002 xNq{
2 N;#S xNq{ 5 m\rT ymNG|T m¼b@èCና አስተዳደር እርከኖች
tBlW btmlkt$T h#ሉ §Y tfÚ¸ YçÂLÝÝ

2
 KFL h#lT
yWS_ åÄ!T ዓላማ አደረጃጀትና `§ðnT
5.yWS_ åÄ!T x§¥
1. yWS_ åÄ!T ›§¥ ym¼b@t$ |‰ xm‰R \‰t®C `§ðn¬cWN bB”T
mwÈT XNÄ!Cl# btzrUW yWS_ q$__R SR›TÂ bw-#T xêíC½ dNïC½
mm¶ÃãC yx\‰R |R›èC m\rT |‰ãC mkÂwÂcWN åÄ!T xDR¯
¥rUg_ nWÝÝ
2. yWS_ åÄ!T ytêqrW zmÂêE yåÄ!T xtgÆbR £dTN bmktL ym¼b@t$N
x\‰RÂ yWS_ q$__R |R›T bmgMgMÂ የ|UT tU§+nT bmft>
lm¼b@t$ t=¥¶ Xs@T¼ ÍYÄ y¸=MR W-@¬¥ yçn |‰ l!kÂwN
y¸CLbTN zÁ l|‰ xm‰„ yMKR xgLGlÖT bmS-T lm¼b@t$ ›§¥
múµT xStê{å ¥DrG nWÝÝ
6.የመንግስት መ/ቤት yWS_ åÄ!T y|‰ £dT t-¶nT t-ÃqEnT
1. yWS_ åÄ!T t-¶nT t-ÃqEnT lm¼b@t$ yb§Y `§ð nWÝÝ
2. båÄ!T ytkÂwn#TN tGƉT W-@T lm¼b@t$ yb§Y `§ð s!ÃqRB lቢሮው
bGLÆ+ ¶±RT y¥DrG `§ðnT xlbTÝÝ
3. båÄ!t$ y|‰ £dT wQT yWS_ åÄ!T dr©ãC ÑÃêE GÁ¬ãC |n
MGÆéC b!Ùdl# yWS_ åÄ!T `§ðW btÂ-L YHNn# µÙdl# åÄ!téC UR
lm¼b@t$ yb§Y `§ð t-ÃqEnT xlbTÝÝ
4. yWS_ åÄ!T `§ðãC X yWS_ åÄ!téC yÑà t-ÃqEnT y¸wsnW
bÍYÂNS xStÄdR xê°½ bÍYÂNS dNB½ bz!H mm¶Ã btgli#T y|‰
DRšãC½ yWS_ åÄ!T dr©ãC yWS_ åÄ!téC yÑà |n MGÆR m\rT
YçÂLÝÝ
7.የመንግስት መ/ቤት yWS_ åÄ!T y|‰ £dT tGÆR `§ðnT
1. QD¸Ã y¸sÈcW tGƉTN km¼b@t$ ›§¥ UR ytÈÈÑ mçn#N l¥rUg_
የ|UTtU§+nT ÃlÆcWN ym¼b@t$N y|‰ £dèC m\rT Ãdrg :QD
ksW `YL xmÄdB½ kwÀ bjT F§¯T UR x-”lÖ b¥zUjT lm¼b@t$
yb§Y `§ð xQRï ¥idQ yåÄ!T y|‰ T:²Z X ¦œB bmS-T XQDÂ
PéG‰M ¥zUjT½
2. yidqWN XQD bxNq{ 15 btmlktW m\rT xzUJè lቢሮው ¥QrB½

3
 3. yWS_ åÄ!t$N mdb¾ yåÄ!T :QD h#l#M åÄ!T td‰g! y|‰ ሂደቶች
XNÄ!ÃWq$T y¥DrG½
4. åÄ!téC tlYè y¸sÈcWN yåÄ!T |‰ bB”T l¥kÂwN y¸ÃSC§cW
:WqT½ LMD½ KHlÖT l@lÖC tf§g! ClÖ¬ãC XNÄ!ñ‰cW y¥DrGÂ
y|L- F§¯èCN b¥qD bb§Y `§ð b¥idQ xfÚ[ÑN mk¬tL½
5. ytzrUW yWS_ q$__R |R›T ym¼b@t$N ›§¥ãC bkFt¾ q$-Æ WÖ?
¬¥ bçn mNgD kGB l¥DrS mÒl#N bqE mr©ãCN sBSï bmgMgMÂ
bq$__R SR›t$ §Y ÃlWN SUT wYM tU§+nT bmlyT lm¼b@t$ yb§Y
`§ð ¥œwQ½
6. bidqW XQD m\rT እና ልዩ ኦዲት ስደረግ yåÄ!T mjm¶Ã SBsÆ
(entrance conference) X xÄ!t$N xkÂWñ yåÄ!T ¥-ÂqqEà SBsÆ (exit
conference) k¸mlk¬cW \‰t®C½ y|‰ `§ðãC ym¼b@t$ yb§Y
`§ð UR y¥DrG½
7. ytdrsbTN W-@T½ DMĻ y¥ššÃ ¦œB b¶±RT tgb! ÆH¶ÃT §Y
ytmsrt ytৠ¶±RT xzUJè lm¼b@t$ yb§Y `§ð ¥QrB½
8. xSqDä b:QD ÃLtÃz L† åÄ!T XNÄ!ÃdRG bm¼b@t$ yb§Y `§ð s!¬zZ
åÄ!T ¥kÂwN½
9. bbjT ›mt$ m=rš bm¼b@t$ x¥µ"nT ytdrgWN ö-‰ bÍYÂNS
xStÄdR xêJ dNB mm¶ÃãC m\rT mkÂwn#N b¥rUg_ yö-‰
¶±Rt$N kö-‰ snD UR lቢሮ XNÄ!qRB y¥DrG½
10. båÄ!T ¶±Rt$ m\rT yXRMT XRM© ÃLtwsdÆcWN G"èC bmk¬tL
lm¼b@t$ yb§Y `§ð ¶±RT y¥DrG½
11. bWS_ åÄ!T ytkÂwn# tGƉTN y¸gLi# wQ¬êE ›m¬êE y|‰ xfÚ[M
¶±RT lm¼b@t$ yb§Y `§ð y¥QrB `§ðnT xlbT½
12. ለመ /ቤቱ የበላይ ኃላፊ የሚያቀርበውን ሪፖርት ኮፒ ለቢሮ የማቅረብ ግደታ አለበት
8. yWS_ åÄ!TN b¸mlkT ym¼b@t$ yb§Y `§ð `§ðnT
1. nÚ glLt¾ yçn yWS_ åÄ!T y|‰ £dT y¥d‰jT½
2. yWS_ åÄ!T y|‰ £dT tgb!W yÑà B”T½ :WqT KHlÖT ƧcW
ÆlÑÃãC bqE yTMHRT ZGJT xGÆBnT ÃlW y|‰ LMD õbt
yWS_ åÄ!T `§ð ymmdB½
3. xÍÈ" XRM© b¸-Yq$ yåÄ!T ¶±RèC §Y XRM© mwsÇN wYM XRM©
ÆlmwsÇ MKNÃT l!ÃSkTL l¸ClW CGR tgb!W :WQÂ yts-WÂ
y¬mnbT mçn#N y¥rUg_½
4
 4. yåÄ!T ¶±RT XNddrሳቸW y¸mlk¬cW y|‰ £dèC yXRMT XRM©
wSdW W-@t$N XNÄ!ÃqRb# y¥DrG½
5. båÄ!T ¶±RT m\rT ytwsdWN yXRMT :RM© W-@T የኦዲት ሪፖርት
በቀረበ b15 qÂT WS_ lቢሮው y¥úwQ `§ðnT xlbTÝÝ

9.bWS_ åÄ!T mkÂwN yl@lÆcW tGƉT

1. y|‰ xm‰„N y\‰t®CN y|‰ DRš y¸mlkt$ `§ðnèCN ÈL”
bmGÆT ¼bmtµT¼ xÃkÂWNM ½
2. bG™ ቲም አባላት WS_ bxÆLnT አይሳተፍም
3. yWS_ åÄ!t$N yWS_ åÄ!téCN glLt¾nT y¸Úr„ tGƉT ¼QDm
KFà åÄ!T½ yRKKB |‰½ y£œB MZgƽ m¼b@t$ b¸ÃkÂWnW yö-‰
|‰ በሰው ኃይል ምደባ ቅጥር ደረጃ ዕድገት wzt §Y¼ kWœn@ b“§ yWS_
åÄ!t$N yåÄ!T |‰ y¸- Yq$ ¥ÂcWM y÷¸t& |‰ãC btzêê¶M çn
bq_¬ xYútFM½
4. yWS_ åÄ!T ym¼b@t$N yWs_ q$__R |R›T ymQr{½ ymzRUT
`§ðnT ylbTM½
10. yWS_ åÄ!T nÚnT
1. yWS_ åÄ!T båÄ!T |‰ §Y MNM ›YnT gdB úYdrGbT k¥N¾WM
ÑÃêE t}:ñ nÚ çñ ym|‰T ½
2. yWS_ åÄ!T `§ð åÄ!téC bm¼b@t$ WS_ åÄ!T k¸ÃdRg#T g#ÄY UR
GNß#nT x§cW BlW y-yq$TN ¥ÂcWNM ¥Sr©ãC mr©ãC
y¥yT½ åÄ!T y¥DrG båÄ!T bdrs#ÆcW W-@èC §Y Ñl# ¶±RT
lm¼b@t$ yb§Y `§ð lቢሮው y¥QrB½
3. ¥ÂcWንM kåÄ!T UR GNß#nT çcWN km¼b@t$ WÀ Ãl# mr©ãCN
y¥GßTÂ NBrèCN y¥yT ÃLtgdb nÚnT xlው
11. WS_ åÄ!T mr©N ymÃZ ymFqD ym-bQ `§ðnT
1. yWS_ åÄ!téC ÆkÂwn#T åÄ!T m\rT ysbsb#êcW yåÄ!T W-@T
mr©ãC b̸ wQ¬êE ÍYlÖC tlYtW mÃZ xlÆcW½
2. yåÄ!T |‰ wrqèC yWS_ åÄ!t$ ytêqrbT m¼b@T NBrèC Slçn#
ymr©ãc$ dHNnT MS-!R XNÄ!-bQ y¸qm-#T bWS_ åÄ!T y|‰
£dT `§ðnT |R nW½

5
 3. ¥N¾WM bm¼b@t$ WS_ Ãl xµL yåÄ!T mr©ãCN ¥yT b!fLG yWS_
åÄ!T y|‰ £dT `§ð mFqD xlbT½ሆኖም ግን ኮፒ አድርጎ ለመውሰድ
ቢፈልጉ በመ/ ቤቱ የበላይ ኃላፊ መፈቀድ አለበት፡፡
4. km¼b@t$ WÀ Ãl# tÌ¥T X yFTH xµ§T yåÄ!T |‰ wrqèCN ¥yT
wYM bmr©nT m-qM b!fLg# bm¼b@t$ yb§Y `§ð mfqD xlbTÝÝ
5. b̸ ÍYlÖC WS_ y¸gß# snìC y̸nT ÆH¶ÃcW XSk¸Ãb” DrS
b̸nT mqm_ s!ñRÆcW wQ¬êE yåÄ!T ÍYlÖC b!ÃNS l10 ›m¬T
t-BqW möyT xlÆcWÝÝ
12 . WS_ åÄ!T y¸drG yÑà _b”
yWS_ åÄ!T `§ð åÄ!téC båÄ!T tGÆR §Y XÃl# wYM bdrs#bT G"T
mnšnT b¸ÃqRb#T ¶±RT MKNÃT yåÄ!T tGÆRN l¥dÂqF s!ÆL
åÄ!téCN k|‰ ¥gD½ kdr© ZQ ¥DrG½ ydmwZ +¥¶Â ydr© :DgT
mkLkL½ ÃlF§¯¬cW k|‰ mdÆcW ¥²wR ymœsl#TN mfiM
አይቻልምÝÝ
13.yWS_ åÄ!T yÑà SnMGÆR mm¶Ã
bmNG|T m¼b@èC y¸s„ yWs_ åÄ!téC q_lW ytmlkt$TN y|n
MGÆR mRçãC m-bQ YñRÆcêLÝÝ
13.1. tx¥n!nT
yWS_ åÄ!téC tx¥n!nT b¸ÃbrKt$T yÑà xgLGlÖT §Y tm|RtW
b¸s-#T ¸²ÂêE xStÃyT XMnT XNÄ!ñR ÑÃW tqÆYnT XNÄ!Ãg"
kFt¾ xStê{å ÃdRULÝÝ SlçnM½
ሀ. |‰cWN b¬¥"nT½ bTUT b`§ðnT ¥kÂwN xlÆcW½
ለ. y¸s„bTN ?G½ dNB mm¶Ã ¥KbR½ dNb#½ mm¶ÃW X ÑÃW
y¸fQD§cWN mr© BÒ YÍ ¥DrG xlÆcW½
/. XÃwq$ ÑÃWN b¸Ã¯DF ym¼b@t$N _QM b¸¯Ç ?gw_ tGƉT §Y
bq_¬M çn btzêê¶ mNgD mútF ylÆcWM½
መ. ym¼b@t$N ›§¥ X YHN yÑà |n-MGÆR ¥KbR XNÄ!h#M l›§¥W
tGƉêEnTM ybk#§cWN xStê{å ¥DrG xlÆcWÝÝ
13.2. glLt"nT
yWS_ åÄ!téC åÄ!T y¸ÃdRg#TN |‰ mr©ãC sBSï bmgMgM X Wጤ
t$N b¥úwQ rgD kFt¾WN yÑÃ glLt"nT bGL{ ¥úyT Y-bQÆcêLÝÝ

6
 bmçn#MÝ-
ሀ. xSf§g! bçn# g#Ä×C §Y xStÃyT b¸s-#bT wQT l‰úcW _QM
œYgz# wYM bl@lÖC sãC úYgÍû TKKl¾Â ¸²ÂêE GMg¥ y¥DrG
`§ðnT xlÆcW½
ለ. ÃlMNM t{:ñ l!ÃkÂWn#T y¸gÆcWN yåÄ!T |‰ êU l!ÃúÈ b¸CL
wYM êU l!ÃúÈ YC§L tBlÖ b¸gmT |‰ WS_ ÃlmœtF wYM
yz!H ›YnT |‰ k¸Ã‰MÇ GlsïC UR MNM ›YnT GNß#nT ¥DrG
xYñRÆcWM½
ሐ. yÑà xStÃy¬cWN y¸ÃÄKM wYM ÃÄK¥L tBlÖ y¸gmT
¥N¾WNM Sõ¬ mqbL xYñRÆcWM½
መ. k¥N¾WM t{:ñ nÚ çnW båÄ!T y|‰ £dT Ãwq$êcWN wYM
Ãgß#êcWN m\r¬êE yçn# FÊ ngéC úòb# wYM úÃÙDl# mGl{
xlÆcWÝÝ
13.3. MS-!RN m-bQ
yWS_ åÄ!téC b|‰cW xUȸ y¸Ãgß#TN mr© MS-!R dHNnT
m-bQ ÑÃW y¸-YqW GÁ¬ nWÝÝ
SlçnMÝ-
ሀ. y¸mlktW Æl|LÈN µLfqd wYM l?G tGÆR xSf§g! µLçn
bStqR b|‰cW xUȸ Ãgß#TN mr© bMS-!R m-bQ YñRÆcêLÝÝ
ለ. b|‰cW xUȸ Ãgß#TN mr© bm-bQ bm-qM rgD kFt¾
_N”q& ¥DrG xlÆcW½
ሐ. b|‰cW xUȸ y¸Ãgß#TN ym¼b@t$N mr© lGL _QM ¥Sg¾ wYM
?GN l¸”rN wYM km¼b@t$ y|n MGÆR ›§¥ãC UR l¸”rN
tGÆR ¥êL xYñRÆcWMÝÝ
13.4. B”T
yWS_ åÄ!téC yåÄ!T tGƉcWN bB”T lmwÈT y¸ÃSCL :WqT½
KHlÖT LMD l!ñ‰cW YgÆLÝÝ bmçn#MÝ-
ሀ. yåÄ!T |‰ b¸ÃkÂWn#bT wQT ÑÃW y¸fQdWN :WqT½ KHlÖTÂ
LMD b|‰ §Y ¥êL Y-bQÆcêL½
ለ. xSf§g!WN :WqT½ KHlÖT X LMD b¸Ãàl#bT y|‰ mSK BÒ
mútF xlÆcW½
ሐ. yWS_ åÄ!t$N xgLGlÖT mS-T ÃlÆcW bWS_ åÄ!T yÑà tGÆR
dr© m\rT mçN xlbT½
መ. B”¬cWN½W-@¬¥n¬cWN yxgLGlÖ¬cWN _‰T byg!z@W ¥ššL xlÆcWÝÝ

7
 KFL îST
ymNG|T m¼b@èC yWS_ åÄ!T dr©ãC
14. መርህ
14.1. yWS_ åÄ!T dr©ãC ZRZR xfÚ[M bWS_ xÄ!T ¥Nêl# m\rT mkÂwN
xlbTÝÝ
14.2. bWS_ åÄ!téC Ñà xfÚ[M yxµÿD L†nT XNÄYñR l¥DrG xtgÆb„
tqÆYnT ÃlW yWS_ åÄ!T yÑà dr©ãCN m\rT Ãdrg mçN xlbTÝÝ
14.3. yWS_ åÄ!T y|‰ £dèC ytÈlÆcWN `§ðnT bB”T lmwÈTÂ
xtgÆb‰cW ›lM xqÍêE YzTN ytktl ¥DrG XNÄ!Cl# yWS_ åÄ!téC
dr©N tkTlW tGƉcWN ¥kÂwN YgÆcêLÝÝ

15. የውስጥ ኦዲት የሙያ መለያ dr©ãC

15.1. tGÆR½ |LÈN `§ðnT

15.1.1. ymNG|T m¼b@T yWS_ åÄ!T y|‰ £dT tGÆR½ |LÈN `§ðnT
m\rt$ yWS_ åÄ!t$N tGÆR½ `§ðnT |LÈN yÃz ymNG|T
yÍYÂNS xStÄdR xêJ½ dNB X yWS_ åÄ!T mm¶Ã nWÝÝ
15.1.2. yWS_ åÄ!T y|‰ £dT ym¼b@t$N |‰ãC bw-#T ?gÖC½ dNïCÂ
mm¶ÃãC m\rT mkÂwÂcWN y¥rUg_ `§ðnT xlbTÝÝ
15.1.3. yWS_ åÄ!T y|‰ £dT xSf§g! bçn# g#Ä×C §Y ለሚመለከታቸው ሥራ
ሂደቶች yMKR xgLGlÖT mS-T Y-bQb¬LÝÝ
15.2 ኦዲት አፈጻጸም
yWS_ åÄ!T y¸ÃkÂWnW tGÆR úYgdB bnÚnT bglLt"nT
mkÂwN xlbTÝÝ
15.2.1. mêQ‰êE nÉnT

ሀ. yWS_ åÄ!T y|‰ £dT båÄ!t$ TGb‰ WS_ ¥NM ÈL” úYgÆbT
bnÚnT xkÂWñ ¶±Rt$N t-¶ lçnlT ym¼b@t$ yb§Y `§ðና ለቢሮው
¥QrB xlbTÝÝ
ለ. bWS_ åÄ!T |‰ wQT åÄ!t$ y¸¹FnWN y|‰ SÍT bmwsN½
mr© b¥GßT mBT½ åÄ!t$N b¥kÂwN½ X W-@t$N b¥QrB
y|‰ £dT WS_ ¥NM ÈL” xYgÆbTMÝÝ

8
 15.2.2. yWS_ åÄ!tR glLt"nT

ሀ. xND åÄ!tR |‰WN b¸ÃkÂWNbT g!z@ y|‰WN _‰T

k¸Ã¯DF y_QM G+TN k¸ÃSkTL ¥ÂcWM h#n@¬ nÚ yçn

xmlµkT l!ñrW YgÆLÝÝ

ለ. የሚሰጠው የኦዲት አስተያየትም ከማንኛውምዓይነት ወገንተኝነት ነጻ መሆን

አለበት፡፡

15.2.3. ynÉnT wYM yglLt"nT mÙdL

yWS_ åÄ!téC nÉnT wYM glLt"nT bt=Æ+ ytÙdl kçn wYM
ytÙdl y¸mSL kçn ytÙdlbT h#n@¬ ZRZR MKNÃT ltgb!W xµL
mgl{ xlbTÝÝ y¸gl}bT h#n@¬ bg#Dlt$ ›YnTÂ YzT §Y ytm\rt
YçÂLÝÝ
h. yWS_ åÄ!T `§ð wYM yWS_ åÄ!téC kz!H bðT b`§ðnT
ÃkÂwn#TN y|‰ W-@T åÄ!T ¥DrG glLt"nTN y¸ÃÄKM Slçn
¥kÂwN ylÆcWMÝÝ
l. ym¼b@t$ yWS_ åÄ!T `§ð b`§ðnT ÃNqúqsWN |‰ åÄ!T ¥DrG
wYM TKKl"nT y¥rUg_ |‰ mkÂwN ÃlbT kWS_ åÄ!t$
y|‰ ሂደት WÀ bçn# ÆlÑÃãC nWÝÝ
/. yWS_ åÄ!téC qdM s!L b`§ðnT ÃNqúqs#T |‰ åÄ!T
b¸drGbT wQT ለሥራው ውጠታማነት የሚያገለግል አስተያየት l!s-#
YC§l#ÝÝ
መ. bWS_ åÄ!téC l!kÂwN y¬sbW yMKR xgLGlÖT nÉn¬cWNÂ
glLt"n¬cWN l!ÃÄKM y¸CL kçn |‰WN kmqb§cW bðT
g#ĆN l`§ðW ¥úwQ YñRÆcêLÝÝ
16. የውስጥ ኦዲተር ሊኖረው y¸gÆW B”TÂ lÑÃW l!drG y¸gÆ _N”q&
yWS_ åÄ!téC ytmdb#bTN |‰ ¥kÂwN XNÄ!Cl# tgb! yÑÃ
B”T _N”q& l!ñ‰cW y¸gÆ s!çN yWS_ åÄ!T `§ðWM tlYè
y¸sÈcWN yåÄ!T |‰ bB”T l¥kÂwN y¸ÃSC§cW :WqT½
KHlÖTÂl@lÖC tf§g! ClÖ¬ãC ç*cW mçn#N ¥rUg_ xlbTÝÝ
16.1. yÑÃ B”T
yWS_ åÄ!T y|‰ £dT `§ð åÄ!téC bGL bU‰ ytsÈcWN
`§ðnT mwÈT y¸ÃSCL l|‰W xSf§g! yçn# B”èC h#l#
l!ñ„êcW YgÆLÝÝ
9
 h. m¼b@t$ Ãl#T yWS_ åÄ!téC yåÄ!t$N yÑà tGÆራት bÑl#
bxSt¥¥ß h#n@¬ l¥kÂwN y¸ÃSCL bqE :WqT½ KHlÖT l@lÖC
xSf§g! B”èC kl@§cW lWS_ åÄ!T kW+ tgb! DUF l!s-W :g²
l!drGlT YgÆLÝÝ
l. yWS_ åÄ!téC bm¼b@t$ WS_ y¥+bRbR tGÆR -̸ MLKèCN
y¸gnzb#bT bqE :WqT l!ñ‰cW YgÆLÝÝ
16.2. tgb! yÑÃ _N”q&
yWS_ åÄ!téC b¥N¾WM g!z@ kxND -N”” xRö xStêY ÆlÑÃ
y¸-bqWN yÑÃ _N”q& ¥DrG YñRÆcêLÝÝ
16.3. ÑÃN btk¬¬Y ¥údG

yWS_ åÄ!téC çcWN :WqT½ KHlÖT l@lÖC B”èC l¥ššL

btk¬¬Y ሥልጠና ÑÃcWN ¥údG½ bWS_ åÄ!T dr©ãC½ yx\‰R
|R›èC X t&Kn!÷C §Y SltdrgW mššL X xh#N SltdrsbT
:DgT ¥wQ xlÆcWÝÝ
16.4. _‰TN y¥rUg_ y¥ššL ßéG‰M
yåÄ!T TGb‰WN l¥ššL y¸rÄ yWS_ åÄ!T dr© X yÑà |n
MGÆR t-BqW |‰ãC ytkÂwn# mçn#N b¥rUg_ yWS_ åÄ!T
`§ðW yWS_ åÄ!t$N h#lNtÂêE XNQS”s@ b¸¹FN xµ*“N y_‰T
¥rUgŽ ¥ššÃ ßéG‰M ymzRUT X W-@¬¥nt$N byg!z@W
ymgMgM GÁ¬ xlbTÝÝ
16. 4.1. yßéG‰M _‰T GMg¥
yWS_ åÄ!T y|‰ £dT yßéG‰M _‰T W-@¬¥ mçn#N lmk¬tL
X lmgMgM y¸ÃSCL yWS_ yWÀ xµL GMg¥N xµè mÃZ
xlbTÝÝ
16. 4.2. yWS_ GMg¥
yWS_ åÄ!T y|‰ £dT y|‰ xfÉiM btwsn yg!z@ L†nT WS_
|‰WN ÃkÂwnW GlsB bl@lÖC bm¼b@t$ WS_ b¸gß# ኦዲተሮች
እና በክፍሉ ኃላፊ በጋራ mgMgM xlbTÝÝ
16. 4.3. yW+ xµ§T GMg¥
yWS_ åÄ!T y|‰ £dT _‰T ¥rUgÅ GMg¥ bxmT 2 g!z@ የክልል
ቢሮዎች የዞንና የልዩ ወረዳ በክልሉ XNSፔK>N yWS_ åÄT ዋና ሥራ
ሂደት በዞን የሚገኙ ደጋፊ የሥራ ሂደቶች የወረዳ እና በዞን የሚገኙ ክልላዊ
ተቋማት በዞኑ XNSpK>N yWS_ åÄT በወረዳ የሚገኙ ደጋፊ የሥራ
ሂደቶች እና ክልላዊ ተቋማት በወረዳ XNSፔK>N yWS_ åÄT ê S‰
£dT mgMgM YñRb¬LÝÝ
10
 16.4.4. b_‰T ßéG‰M §Y ¶±RT Sl¥QrB
gMU¸W xµL bGMg¥W b#DN ytgßWN yGMg¥ W-@T lm¼b@t$
yb§Y `§ð ¥QrB ÃlbT s!çN yWS_ åÄ!T `§ðWM bgMU¸ xµL
bqrbW ¶±RT WS_ btµtt$ t=Æ+ bçn# xStÃyèC y¥ššÃ
húïC §Y tmSRè l!Stµkl# y¸gÆcWN g#Ä×CN tGƉêE ¥DrG
y¸ÃSCL yDRg!T mR¦GBR b{/#F ¥zUjT y:QÇN tGƉêEnT
ymk¬tL `§ðnT xlbTÝÝ
16.4.5. dr©WN tkTlÖ ytkÂwn |‰ _QM
yWS_ åÄ!téC ÃkÂwn#TN |‰ W-@T ¶±RT b¸ÃqRb#bT wQT
|‰ãc$ yWS_ åÄ!T yÑà tGÆR dr©ãCN tkTlW ytkÂwn#
mçn#N l¥rUg_ b_‰T ¥ššÃ ßéG‰M GMg¥ ¶±RT m\rT
yWS_ åÄ!t$ dr©ãc$N -Bö |‰WN ¥kÂwN Y-bQb¬LÝ፡

16.4.6. የጥራት ማረጋገጫ ግምገማ የሚደረገው በውስጥ ኦዲት ማኑዋል ላይ

የተመለከቱትን መስፈርቶችን መሠረት በማድረግ ነው..

17. የውስጥ ኦዲት yxfÉiM dr©ãC

17.1. yWS_ åÄ!T y|‰ KFLN SlmM‰T
yWS_ åÄ!T `§ð yWS_ åÄ!T y|‰ £dt$N lm¼b@t$ t=¥¶ Xs@T
y¸f_R mçn#N ¥rUg_ b¸ÃSCL W-@¬¥ bçn mNgD kmM‰T
`§ðnT UR btgÂß lWS_ åÄ!t$ ytmdbW hBT bB”T W-@¬¥
bçn mNgD |‰ §Y mêl#N yåÄ!t$ |‰ kWS_ åÄ!T yÑà tGÆR
dr© UR ytÈÈm mçn#N ¥rUg_ xlbT½
17.2. :QD
yWS_ åÄ!T `§ðW yWS_ åÄ!T y|‰ £dT QD¸Ã y¸sÈcW
tGƉT km¼b@t$ ›§¥ UR ytÈÈÑ mçn#N l¥rUg_ |UT ÃlÆcWN
ym¼b@t$N y|‰ £dèC m\rT Ãdrg :QD ¥zUjT xlbTÝÝ
G. yWS_ åÄ!t$ y|‰ :QD
yWS_ åÄ!T y|‰ £dt$ y¸ÃzUjW :QD by›mt$ ytkÂwn y|UT
GMg¥½ ym¼b@t$ yb§Y `§ð kFt¾ `§ðãC ys-#TN xStÃyT½
yåÄ!t$ ›§¥ãC½ y¦BT xmÄdB bx-”§Y y|‰ :QD xfÚ[ÑN
ለmlµT y¸ÃSCL mSfRT |‰W y¸-ÂqQbTN g!z@ yÃz çñ
QD¸Ã l!sÈcW b¸gb# g#Ä×C §Y b¥t÷R SUT ÃlÆcWN y|‰
XNQS”s@ãC m\rT Ãdrg :QD ¥zUjT xlbTÝÝ
l. yWS_ åÄ!T y|‰ £dT l|‰ xm‰„ y¸s-W yMKR xgLGlÖT
y|UT xStÄdRN y¸Ãš>L X ym¼b@t$N y|‰ XNQS”s@
b¥ššL t=¥¶ Xs@T y¸f_R mçN xlbTÝÝ
11
 17.3. mr© ¥QrB XÂ ¥idQ
ymNG|T m¼b@T yWS_ åÄ!T y|‰ £dT `§ð yåÄ!T :QÇN½ yhBT
F§gÖt$N XÂ b:qÇ g!z@ WS_ l!drG y¬qdWN lW_ +MR by›mt$
lm¼b@t$ yb§Y `§ð xQRï ¥idQ xlbTÝÝ
17.4. yhBT xStÄdR

yWS_ åÄ!T y|‰ £dT¼KFL `§ð lWS_ åÄ!T tGÆR ytmdbW

¦BT bqEÂ yidqWN :QD b¥úµT rgD W-@T l!ÃSg" b¸CL mNgD
_QM §Y mêl#N ¥rUg_ xlbTÝÝ
17.5. ±l!s!ãC X yx\‰R |R›èC
yWS_ åÄ!T y|‰ £dT¼KFL yÍYÂNS xStÄdR xêJ½ dNB½
mm¶ÃãC yåÄ!T ¥NêLN tkTlÖ m|‰T YñRb¬LÝÝ

17.6. QNJT
|‰ãC tgb!WN yåÄ!T >ÍN XNÄ!Ãgß# l¥DrG X td‰‰b! _rTN
l¥SqrT yWS_ åÄ!T `§ðW kl@lÖC yWS_ yWÀ åÄ!téC
XNÄ!h#M yMKR xgLGlÖT sÀãC UR mr©ãCN mlêw_ |‰ãC
bQNJT y¸kÂwn#bTN h#n@¬ ¥mÒcT xlbTÝÝ

17.7. ¶±RTN lm¼b@t$ yb§Y `§ð ¥QrB

yWS_ åÄ!T `§ð b:QÇ m\rT ytkÂwnWN |‰ btmlkt byw„ XÂ
byîST w„ XNDሁM XNdxSf§g!nt$ lm¼b@t$ yb§Y `§ð X lቢé
¶±RT ¥QrB xlbTÝÝ
18. y|‰W ›YnT
yWS_ åÄ!T y|‰ £dT bm¼b@t$ y|UT xStÄdR |R›T½ yq$__R
|R›T X yxStÄdR |R›T §Y GMg¥ õ£ÄL Xnz!HN |R›èC
¥ššL b¸ÒLbT h#n@¬ §Y lm¼b@t$ yb§Y `§ð l¸mlk¬cW y|‰
£dèC MKR ymS-T tGÆR ÃkÂWÂLÝÝ
18.1. y|UT xStÄdR
yWS_ åÄ!T y|‰ £dT g#LH bçn h#n@¬ l|UT tU§+ yçn# y|‰
zRæCN bmlyT XÂ bmgMgM½ y|UT xStÄdR XÂ yq$__R
|R›èCN b¥ššL rgD l|‰ xm‰„ yMKR xgLGlÖT mS-T
xlbTÝÝ
h. yWS_ åÄ!T km¼b@t$ xStÄdR½ y|‰ XNQS”s@½ ymr©
|R›T UR ytÃÃz# l|UT ytUl-# y|‰ zRæCN kÍYÂNS y|‰
KNWN mr©ãC tx¥n!nT Ñl#nT½ k|‰ KNWn# W-@¬¥ XÂ
B”T½ khBT dHNnT x-ÆbQ XNÄ!h#M |‰ãC b?gÖC½ dNïC XÂ
bWlÖC m\rT mkÂwN mÒ§cW UR btÃÃz mLk# bmgMgM
lm¼b@t$ yb§Y `§ð ¶±RT ÃqRÆLÝÝ
12
 l. yWS_ åÄ!téC yMKR xgLGlÖT b¸s-#bT g!z@ kxgLGlÖt$
›§¥ UR btÈÈm h#n@¬ l|UèC Tk#rT ms-t$N g#LH yçn#
m¼b@t$N l|UT y¸ÃUL-# h#n@¬ãCN ymlyT X ymgMgM tGÆR
|‰ §Y ¥êL YñRÆcêLÝÝ
18.2. q$__R
yWS_ åÄ!T y|‰ £dT ym¼b@t$N yWS_ q$__R |‰ B”TÂ
Wጤ¬¥nT bmgMgM X qÈYnT ÃlW ¥ššÃ XNÄ!drGbT b¥DrG
W-@¬¥ yWS_ q$__R |R›T XNÄ!ñrW ¥gZ xlbTÝÝ
h. yWS_ åÄ!T y|‰ £dት yWS_ q$__„N B”T W-@¬¥nT bmgMgM
lm¼b@t$ tS¥¸ yPéG‰M x§¥Â GïC mqrÚcWN½ ytgßWN W-@T
ktqm-W GB ›§¥ UR ytÈÈm mçn#N yWS_ q$__„ GMg¥
bqE mSfRèC mzUj¬cWN b¥rUg_ ¶±RT ¥QrB xlÆcWÝÝ
l. yWS_ åÄ!téC kMKR xgLGlÖT UR ytÃÃz tGÆR b¸ÃkÂWn#bT

wQT bMKR xgLGlÖT xsÈ_ dr© btmlktW m\rT k|‰W ›§¥

UR tS¥¸ bçn h#n@¬ q$__„N b¥yT bWS_ q$__„ §Y ÃlWN

m\r¬êE DKmT b_LqT lYtW ¥wQ yMKR xgLGlÖT b¸sÖ<

bT wQT Slq$__„ Ãgß#TN :WqT tGƉêE ¥DrG xlÆcWÝÝ

18.3. xStÄdR

yWS_ åÄ!T y|‰ £dT ym¼b@t$N xStÄdR |R›T bmgMgM b¥ššL

£dT ym¼b@t$ Xs@èCÂ GïC XNÄ!qr[#½ XNÄ!-bq$½ y¸mlk¬cW h#l#

XNÄ!ÃWq$êcW½ ›§¥ãC kGB mDrúcW KTTL XNÄ!drG X t-

ÃqEnT mñ„ XNÄ!rUg_ b¥DrG yMKR DUF mS-T Y-bQb¬LÝÝ

h. ymNG|T m¼b@èC yWS_ åÄ!téC ym¼b@t$N y|‰ KNWN :QDÂ

ßéG‰äCN gMGmW xfÉiÑ qdM BlÖ m¼b@t$ µSqm-W DRJ¬êE

Xs@TÂ GB ÃLwÈ mçn#N ¥rUg_ mÒL xlÆcWÝÝ

l. yMKR xgLGlÖT ›§¥ X xfÚ[M km¼b@t$ x-”§Y Xs@èC GïC UR

ytÈÈm mçN xlbTÝÝ

18.4. y|‰ SM¶T :QD

yWS_ åÄ!T y|‰ £dT ኃላፊ yWS_ åÄ!téC l¸\„T |‰ ySM¶T
:QD y¥zUjT½ mZGï ymÃZ tGƉêE XNÄ!çN y¥DrG `§ðnT
ÃlbT s!çN :QÇM çn xfÚ[Ñ |LÈN ÆlW xµL iDö KTTLÂ
13
 q$__R l!drGbT YgÆLÝÝ

18.4.1. b:QD ZGJT wQT kGMT WS_ y¸gb# g#Ä×C

yWS_ åÄ!T y|‰ £dT b:QD ZGJT wQT y¸drgW y|‰
XNQS”s@ ›§¥½ ¦BT bxfÚ[M §Y Ãl# SUèC çcWN _NµÊÂ
y¸ÃSkTl#TN t{:ñ½ yq$__R |R›t$N B”T W-@¬¥nT GNß#nT
µlW yq$__R ¥:qF wYM mSfRT UR ¥m²zNÂ bq$__„ |R›T
§Y TRg#M ÃlW ¥ššÃ l¥DrG Æl#T :DlÖC zÁãC §Y Tk#rT
l!s_ YgÆLÝݽ
h. yWS_ åÄ!téC yMKR xgLGlÖT k¸s-#êcW y|‰ £dèC UR
SlMKR xgLGlÖt$ ›§¥½ ytfɸnT wsN½ XÃNÄNÇ SlxgLGlÖቱ
xsÈ_ ÃlbTN `§ðnT X y|‰ £dèC b¸-Bq$T g#ÄY §Y mGÆÆT
§Y mDrS kFt¾ |‰ãCN b¸mlkT ytdrsÆcW SMMnèC
tmZGbW mqm_ xlÆcWÝÝ
ለ. yWS_ åÄ!T xgLGlÖT xsÈ_ ›§¥ bmmRmR §Y µl# y|‰
XNQS”s@ãC UR ytÃÃz# |UèCN½ yq$__R |R›èCN½ yxStÄdR
|‰ãCN b|UT rgD ytdrgWN GMg¥ ¥úyT ¾¨<eØ *Ç=}a‹
¾›ÑMÓKAƒ ›c×Ö<” ¯LT uT>Á²Ò°uƒ ¨pƒ Ñ<MI ¾J’< eI}„‹'
}Ñu= ÁMJ’< ›ðíìV‹' QÓ” ÁKT¡u` “ K?KA‹U ›ÅÒ” K=ÁeŸƒK<
¾T>‹K< G<’@ ­‹ K=•\ ”ÅT>‹K< ŸÓUƒ ¨<eØ TeÑvƒ xlbT::
ሐ. yÑà MKR xgLGlÖT ›§¥ y|UT xµÆb!ãCN½ yWS_ q$__RN½
yxStÄdR |R›èCN k|‰ £dèC UR SMMnT btdrsbT m-N
¥µtT xlbTÝÝ
18.4.2. yåÄ!T xgLGlÖT xfÉiM wsN ( Engagement Scope)
b:QÇ ytqm-W yxfÉiM wsN yxgLGlÖt$N ›§¥ l¥úµT XNÄ!CL
bqE mçN xlbTÝÝ

14
 h. yåÄ!T yxfÉiM wsN xGÆBnT ÃlWN |R›T½ \nìCN½ \‰t®CN½
q$úêE NBrèCN½ bƒSt¾W wgN `§ðnT |R Ãl#TNM =Mé kGMT
WS_ ¥SgÆT xlbTÝÝ
l. yWS_ åÄ!téC yMKR xgLGlÖT b¸s-#bT wQT yxgLGlÖt$ yxfÉiM
wsN SMMnT §Y ytdrsbTN ›§¥ kGB l¥DrS bqE mçn#N
¥rUg_ xlÆcWÝÝ
18.4.3. lxgLGlÖt$ hBTN mmdB
yWS_ åÄ!T y|‰ £dT y¬qdWN ›§¥ l¥úµT y|‰WN ÆH¶Â
WSBSBnT XNÄ!h#M yg!z@ WSNnTÂ y¸gßWN W-@T kGMT WS_
b¥SgÆT tgb! ysW `YL XÂ ¦BT mmdb#N ¥rUg_ xlbTÝÝ
19. የውስጥ ኦዲት yTGb‰ dr©ãC
19.1. yxgLGlÖT mS-T |‰ ¥kÂwN
yWS_ åÄ!téC yxgLGlÖt$N ›§¥ ¥úµT XNÄ!Cl# bqE mr©ãCN
mlyT½ mtNtN½ mgMgM XÂ mZGbW mÃZ xlÆcWÝÝ
19.1.1. mr©ãCN mlyT
yWS_ åÄ!téC yxgLGlÖt$N ›§¥½ l¥úµT XNÄ!Cl# bqE½ xSt¥¥"½
xGÆBnT çcW X -”¸ yçn# mr©ãCN lYtW ¥wQ Y-
bQÆcêLÝÝ lz!H tGƉêEnT bWS_ åÄ!T ¥n#êL m\rT tS¥¸
mçN y¸ClWN yåÄ!T SLT m-qM xlÆcWÝÝ
19.1.2. TNtÂÂ GMg¥
yWS_ åÄ!téC yåÄ!t$ mdMd¸Ã ¦œB W-@T §Y tgb!WN TN¬n@
X GMg¥ b¥DrG ÃLt-bq$ W-@èC ymr© GNß#nèC b!ñ„ g#ĆN
l¸mlk¬cW `§ðãC bmGl} XNdh#n@¬W bg#Ć §Y l!wsD
Sl¸gÆW XRM© xStÃyT mS-T xlÆcWÝÝ
19.1.3. mr©ãCN mZGï mÃZ
yWS_ åÄ!téC yåÄ!t$N |‰ ytgß#TN mr©ãC ytdrg#tN
TN¬n@ãC l¸dRs#bT mdMd¸Ã båÄ!t$ l¸Ãgß#T W-@T dUð
Sl¸çn# båÄ!T |‰ wrqT mZGbW mÃZ b̸ wQ¬êE ÍYlÖC
lYtW ¥Sqm_ ÃlÆcW s!çN YHM {/#F bWS_ åÄ!T `§ðW wYM
XRs# b¸wK§cW åÄ!téC mgMgM xlbTÝÝ

h. yWS_ åÄ!T y|‰ £dT `§ðW yWS_ åÄ!t$N mr©ãC ¥GßT

y¸ÒLbTN h#n@¬ möÈ-R y¸ÃSCL |R›T bmzRUT Xnz!HN
mr©ãC lƒSt¾ wgñC kmS-t$ bðT ym¼b@t$N yb§Y `§ð ¥SfqD

15
 YñRb¬LÝÝ
l. yWS_ åÄ!T |‰ wrqèC bmNG|T yx\‰R mm¶Ã xGÆBnT
ƧcW ?¯C½ dNïC mm¶ÃãC §Y ltgliW g!z@ ÃHL t-BqW
mqm_ YñéÆcêLÝÝ
/. yWS_ åÄ!T `§ðãC yWS_ åÄ!T |‰ wrqèC XNÁT XNd¸-bq$½
bm¼b@t$M çn km¼b@ት WÀ Æl# GlsïC ¼DRJèC s!-yq$ l!s-#
y¸Cl#bTN h#n@¬ y¸wSN xGÆBnT µ§cW ?gÖC UR ytÈÈm
yWS_ mm¶Ã XNÄ!ÃzUJ lm¼b@t$ yb§Y `§ð yMKR xgLGlÖT
mS-T YC§l#ÝÝ
19.1.4. båÄ!T |‰ §Y Sl¸drG yQRB q$__R
yåÄ!T ›§¥ bTKKL kGB mDrs#N½ y|‰W _‰T m-bq$N XÂ
b|‰W §Y yts¥„ \‰t®C l|‰W Bq$ mçÂcWN l¥rUg_
båÄ!T |‰ §Y tgb!W q$__R l!drG XNÄ!h#M xGÆBnT çcW y|‰
§Y q$__R ytdrgÆcW mr©ãC tmZGbW mÃZ YñRÆcêLÝÝ

20. yåÄ!T ¶±RT xq‰rB dr©ãC

20.1. y¶±Rt$ mSfRT

yWS_ åÄ!téC yåÄ!t$N W-@T btgb!W mNgD ¶±RT ¥DrG
xlÆcWÝÝ ¶±Rt$ yåÄ!t$N y|‰ :QD ›§¥½ yxfÉiM wsN½ xGÆBnT
ÃlW mdMd¸Ã X y¥ššÃ xStÃyT yÃz mçN xlbTÝÝ
h. bm=rš ¶±RT y¸drgW W-@T xGÆBnT XSµlW DrS yWS_
åÄ!t„N y¥-”là xStÃyT l!YZ YgÆLÝÝ
y¶±RT yG"T mGlÅM mçN y¸gÆW¼mSfRT½ bt=Æ+ çñ
ytgßWN h#n@¬½ l!çN yÒlbTN MKNÃT kz!HM ytnœ ÃSktlWN
wYM l!ÃSkTL y¸ClWN t{:ñ ytkstWN lxdU tU§+nT
y¸gL{ mçN xlbTÝÝ
l. yxÄ!t$ W-@T x_Ub! kçn wYM G"T kl@lW ¶±Rt$ lz!h# ¥rUgÅ
mS-T xlbTÝÝ
/. g#Ć y¸g"bTN dr© y¸ÃúY ¶±RT xq‰rB yMKR xgLGlÖT
W-@T ¶±RT xq‰rB XNd |‰W ÆHRY X XNd m¼b@t$ F§gÖT
bQR[#Â bYzt$ ytlÃy l!çN YC§LÝÝ

20.2. y¶±Rt$ _‰T

yåÄ!T ¶±RT TKKl¾½ glLt¾½ GL{½ x+R½ gNb!½ ytৠXÂ
wQ¬êE mçN xlbTÝÝ
16
 20.3. SHtèC ÃLtµtt$ g#Ä×C
bm=rš yqrbW yåÄ!T ¶±RT g#LH yçn SHtT ÃlbT wYM ytwsn#
g#Ä×CN çµtt kçn በWS_ åÄ!T `§ðW ¬Rä ytStµklWN
¶±RT qdM BlÖ ¶±Rt$ ldrúcW h#l# m§K xlbTÝÝ

20.4. dr©WN -BqW ÃLtkÂwn# åÄ!èCN Sl¥úwQ

dr©WN -BqW ÃLtkÂwn# x\‰éC båÄ!t$ |‰ §Y t{:ñ µúd„
yåÄ!t$ ¶±RT btৠh#n@¬ ÃLtkb„ dr©ãCN½ dr©ãC
ÃLtkb„bTN MKNÃT X Ãlmkb‰cW båÄ!t$ §Y ÃSktlWN t}:ñ
YÍ xW_è ¥úyT xlbTÝ

20.5. W-@èCN ¥\‰=T

yWS_ åÄ!T `§ðW yåÄ!T W-@t$N ¶±RT lm¼b@t$ yb§Y `§ðÂ
ለቢሮው ¥QrB xlbTÝÝ

h. yWS_ åÄ!T y|‰ £dT m¼b@t$N åÄ!T xDR¯ W-@t$N lm¼b@t$

yb§Y `§ð y¥QrB b¶±Rt$ yts-#T xStÃyèC b¸gÆ Tk#rT
ytsÈcW mçn#N ¥rUg_ y¸Cl# y|‰ £dèC h#l# y¶±Rt$”
ym=rš W-@T XNÄ!ÃWq$T mdrg#N ymk¬tL `§ðnT xlbTÝÝ
l. yWS_ åÄ!téC yMKR xgLGlÖT XNÄ!s-# ktdrg#½ ym¼b@t$ yWS_
åÄ!T `§ð yMKR xgLGlÖt$N ym=rš ¶±RT yMKR xgLGlÖt$
lts-W xµL y¥QrB `§ðnT xlbTÝÝ
/. yMKR xgLGlÖT bmS-T |‰ y|UT xStÄdR½ yWS_ q$__R XÂ
yxStÄdR CGéC tlYè l!¬wq$ y¸Cl# s!çN½ Xnz!H y¬† CGéC
ym¼b@t$ g#LH CGéC mçÂcW k¬mnbT lm¼b@t$ yb§Y `§ð
¶±RT mdrG YñRÆcêLÝÝ
20.6. ytwsdWN XRM© Slmk¬tL
yWS_ åÄ!T `§ðW qdM BlW lm¼b@t$ xm‰R båÄ!T ¶±RT
yqrb#T W-@èC bMN h#n@¬ §Y XNÄl# y¸k¬tLbTN |R›T
mzRUT |‰ §Y ¥êL xlbTÝÝ
h. yWS_ åÄ!T `§ð y|‰ xm‰„ l!wSÄcW y¸gÆ XRM©ãC btgb!W
xµ*“N ytwsÇ mçn#N wYNM ym¼b@t$ kFt¾ `§ðãC XRM©WN
ÆlmWsD l!ktL y¸ClWN xdU bmqbL XRM© §lmWsD ywsn#
17
 mçn#N l¥rUg_ y¸ÃSCL ymk¬tà |R›T mzRUT xlbTÝÝ

l. yWS_ åÄ!T y|‰ £dT lm¼b@t$ ytlÆ y|‰ £dèC ys-W yMKR
xgLGlÖT |‰ §Y yêl mçn#N mk¬tL xlbTÝÝ

20.7. y|‰ xm‰„ |UTN mqbL

åÄ!T td‰g!ãC bWS_ åÄ!t$ tlYtW y¬wq$T |UèC የሚያስከትለውን

ውጤት lmqbL ywsn# mçn#N µrUg- yWS_ åÄ!T `§ðW g#ĆN km¼b@t$

yb§Y `§ð UR mnUgR YñRb¬LÝÝ yWS_ åÄ!T `§ðW ym¼b@t$ yb§Y

`§ð bg#Ć §Y µlts¥Ñ lg#Ć mFT/@ l!s_ wd¸CL ቀጥሎ ስልጣን

ላለው አካል ወይም yWÀ töÈȶ xµL ¥QrB xlÆcWÝÝ

KFL አራት
yWS_ åÄ!T :QD ¶±RT ¥Qrb!à yg!z@ sl@Ä እና
ልዩ ልዩ ድንጋጌዎች
21. yWS_ åÄ!T XQD xzg©jT X y¥Qrb!à yg!z@ sl@Ä

21.1. XÃNÄNÇ yመንግስት መ/ቤ/ት yWS_ åÄ!T ym¼b@t$N ST‰t&©!K :QD

mnš b¥DrG ›m¬êE :QÇN ÃzU©LÝÝ
21.2. ›m¬êE :QÇ bybjT ›mt$ y¸zUጅ lm¼b@t$ yb§Y `§ð ቀRï y¸iDQ
s!çN XSk sn@ 20 DrS የክልል ማዕከል ባለበጀት መ/ቤቶች lቢሮ እና በየአስተዳደር
እርከኑ የሚገኙ መ/ቤቶች በየአስተዳደር እርከኑ ለሚገኙ ፋ/ኢ/ል/ መስሪያ ቤቶች ማQrB
አለባቸውÝÝ
21.3. k§Y bxNq{ 21.2 yt-qsW የክልሉ ymNG|T m¼b@èC yWS_ åÄ!T
y¸ያzUjW yåÄ!T :QD ›§¥½ GB½ y¸kÂwn#TN ê ê tGƉT½yxfÚ[M
mR¦-GBR½ y¸-bq$ W-@èC½ የዞን፣ የወረዳና የከተማ አስተዳደሮች ፋ/ኢ/ል/
መ/ቤቶች KTTLÂ GMg¥ mÃZ YñRb¬LÝÝ
21.4. kz!H b§Y bN;#S xNq{ 21.3 yt-qsW :QD yxfÚ[M mR/-GB„M yz!H
mm¶Ã xµL bçnW የጊዜ ሠለዳ m\rT tzUJè mQrB xlbTÝÝ
21.5. b:QÇ §Y ¥Stµkà ¥DrG s!ÃSfLG by„B ›mt$ tStµKlÖ lመ/ቤቱና
ለፋ/ኢ/ል/ መ/ቤቶች m§K YñRb¬LÝÝ
22. yWS_ åÄ!T ¶±RT ¥Qrb!à yg!z@ sl@Ä
22.1. k:QÇ UR ytgÂzb yWS_ åÄ!T ¶±RT W-@t$ båÄ!T y¶±RT xÚÚF
|n|R›T m\rT dr©WN -Bö tzUJè mQrB xlbTÝÝ

18
 22.2. yWS_ åÄ!t$ ÆzUjW :QD m\rT የክልል ባለበጀት መ/ቤቶች የየወሩን
ፋይናንሻል እና የ6 ወሩን የንብረትና አስተዳደራዊ ሥራ åÄ!T W-@T ለቢሮ '
ወረዳዎች በየወረዳው ያሉ ባለበጀት መ/ቤቶችን የየወሩንና የy„B xmt$ን ሪፖርት
በማጠቃለል ydrsbTN W-@T ለዞኑ ፋ/ኢ/ል/መምሪያ፣ የዞኑፋ/ኢ/ል/መምሪያም
የወረዳዎችንና የዞኑን ሴክተር መ/ቤቶችን በማጠቃለል በየሶስት ወሩ ፋይናንሻልና
በየ6 ወሩ የንብረትና አስተዳደራዊ ኦዲት ሪፖርት bxNq{ 22¼3 btmlktW yg!ዜ
sl@Ä m\rT bWS_ åÄ!T `§ð ðR¥ lm¼b@t$ yb§Y `§ð s!ÃqRB
btmœœY g!z bGLÆ+ lቢሮው m§K አለባቸውÝÝ
22.3. båÄ!T :QÇ m\rT ymjm¶ÃW „B ›mT XSk _QMT 30½ yh#lt¾
„B ›mT XSk _R 30½ yîSt¾ „B ›mT XSk ¸ÃZà 30½ yx‰t¾ „B
›mT XSk n/s@ 15 DrS mçN YñRb¬LÝÝ
23. በዚህ ፕሮግራም መሠረት ሪፖርት የማያቀርብ አካል አግባብ ባለው ህግ መሠረት
ተጠያቂ ይሆናል::

24. ytš„ mm¶ÃãC

ከዚህ መመሪያ ጋር የሚቃረኑ ማናቸውም መመሪያዎችና ሠርኩላሮች በዚህ አንቀጽ
ተሽረዋል::
25. mm¶ÃW y¸iÂbT g!z@
ÃI SS]Á ከጥር 1 k” 2004 ¯.U ËUa ¾ç“ ÃJ“M::

Ø` 2004 ¯.U
ሀዋሳ

ኃይለብርሀን ዜና ማሞ
የ/ደ/ብ/ብ/ሕ/ክልል መንግስት
ፋይናንስና ኢኮኖሚ ልማት ቢሮ ኃላፊ

19