የአስተዳደራዊ ድንጋጌዎች ህጋዊነትና ህገ መንግስታዊነት

ማህበራዊና ኢኮኖሚያዊ ችግር ሲፈጠር መፍትሔ የመሻት ቀዳሚ ኃላፊነት የተጣለባቸው በየዘርፉ የተቋቋሙ የአስተዳደር መ/ቤቶች ናቸው፡፡ ከትምህርት አሰጣጥ ወይም ጋር ጥራት ጋር የተያያዘ ወይም በከፍተኛ ትምህርት ተቋማት ውስጥ ችግር ሲከሰት የትምህርት ሚኒስቴር እንቅስቃሴ ይጀምራል፡፡ በጉምሩክ ህግ አፈጻጸም አቤቱታዎች ሲጎርፉ የገቢዎችና ጉምሩክ ባለስልጣን መፍትሔ ያፈላልጋል፡፡ በግንባታ ላይ የተሰማሩ ሠራተኞች ጉዳት ሲደርስባቸው የሠራተኛ ማህበራዊ ጉዳይ ሚኒስቴር የሥራ ላይ አደጋዎች እንዳይከሰቱ ትኩረት ሰጥቶ ስራ ይጀምራል፡፡ ችግሮችን ለመቅፍ መላ መዘየድ ችግር የለውም፤  እንዲያውም ይበረታታል፡፡

ይሁን እንጂ በአንድ አገር ውስጥ በየጊዜው የሚፈጠሩ ችግሮች ሊቀረፉ የሚገባው በህግና በህገ መንግስት ማዕቀፍ ውስጥ ነው፡፡ ከፊል ጉዳዮች የተወካዮች ም/ቤትን ጣልቃ ገብነት ይሻሉ፡፡ የአስተዳደር መ/ቤቶች ችግር ፈቺነት አቅም በህግ ከተፈቀደላቸው ስልጣን በላይ ሊለጠጥ አይችልም፡፡ አዋጅ ሊመልሰው የሚገባውን መመሪያ ከቀደመው መ/ቤቶች ችግር ፈቺ መሆናቸው ቀርቶ ችግር ፈጣሪ ይሆናሉ፡፡ የአስተዳደር ድንጋጌዎች መመዘኛ አስፈላጊነትና ጠቀሜታ ብቻ ሳይሆን በዋናነት ህጋዊነት ነው፡፡ የቄሳርን ለቄሳር እንዲሉ ተወካዮች ሊመክሩበትና ሊፈቱት የሚገባውን ችግር ተሿሚዎች በመመሪያ ለመቅረፍ መሽቀዳደም የለባቸውም፡፡ የሚከተለው አጭር ዳሰሳ መመሪያ እና ደንብ እያስከተሉት ያለውን የህጋዊነትና ህገ መንግስታዊነት አደጋ በአጭሩ ያስቃኛል፡፡

 1. የከፍተኛ ትምህርት ተቋማት የአምልኮ ስርዓት

በትምህርት ተቋማት የአምልኮ ስርዓትን በሚመለከት የትምህርት ሚኒስቴር በ2000 ዓ.ም. መመሪያ አውጥቷል፡፡[1] መመሪያው ከመዋዕለ ህጻናት እስከ ዩኒቨርስቲዎችና ኮሌጆች ድረስ በሁሉም የትምህርት ተቋማት ተፈጻሚ የሚሆነውን የአምልኮ፣ የአለባበስ እና የአመጋገብ ስርዓት ይደነግጋል፡፡ በአንቀጽ 6.2 እስከ 6.6 ድረስ ከተፈቀዱና ከተከለከሉ ተግባራት መካከል እንደ ቅደም ተከተሉ የሚከተሉት ይገኙበታል፡፡

  • 2 የተማሪ ደንብ ልብስ በማያስፈልጋቸው የከፍተኛ ትምህርት ተቋማት እንደሁኔታው በወርክሾፕ፣ በላቦራቶሪ፣ ወይም በህክምና ትምህርት ተቋማት ሙያው ወይም ስልጣናው የሚፈልገው አይነትና የአንዱን ወይም የሌላውን እምነት የማይጋፋ የአለባበስ ስርዓት መከበር ይኖርበታል፡፡
  • 3 የእስልምና እምነት ተከታይ ሴት ተማሪዎች ከዩኒፎርም ጋር የሚመሳሰል “ሂጃብ” ማድረግ ይችላሉ፤ ከሂጃብ በቀር ሙሉ ጥቁር ልብስ ሙሉ በሙሉ ፊትንም ጨምሮ የሚሸፍን ወይም “ኒቃብ” በትምህርት ተቋማት መልበስ አይፈቀድም፡፡
  • 4 የክርስትና እምነት ተከታይ መነኮሳት፤ መነኮሳያይት እና ካህናት እንዲሁም የእስልምና ተከታይ ሼኮች ብቻ በትምህርት ተቋማት ቆብ ሊያደርጉ ወይም ሻሽ ሊጠመጥሙ ይችላሉ፡፡
  • 5 በተራ ቁጥር 6.2፤ 6.3፤ 6.4 የተጠቀሱት እንደተጠበቁ ሆነው፤ የትምህርት ተቋማት በሚያዘጋጁት ክብረ በዓል ወይም ተመሳሳይ ጉዳዮች ምክንያት በተቋሙ አስተዳደር ሃይማኖታዊ አለባበሶች ካልተፈቀዱ በስተቀር በማንኛውም መልኩ የማንኛውንም የሃይማኖት የአለባበስ ስርዓት በትምህርት ተቋማት መልበስ አይፈቀድም፡፡
  • 6 በተራ ቁጥር 6.2፤ 6.3፤ 6.4 የተጠቀሱት እንደተጠበቁ ሆነው፤ በተለየ ሁኔታ የትምህርት ተቋሙ አስተዳደር (በሀዘን፣ በህመም ወዘተ) ከሚፈቅደው በስተቀር ተማሪዎች በመማሪያ ክፍል ውስጥ ነጠላ፣ ጋቢ ወዘተ… መልበስ ሻሽ መጠምጠምና ቆብ ማድረግ የተከለከለ ነው፡፡

የትምህርት ሚኒስቴር መመሪያውን ለማውጣት የስልጣኑን ምንጭ በጊዜው ፀንቶ የነበረውን የኢትዮዽያ ፌደራላዊ ዲሞከራሲያዊ ሪፐብሊክ አስፈፃሚ አካላትን ስልጣንና ተግባር ለመወሰን የወጣ አዋጅ ቁ. 471/1998 እንደሆነ ይጠቅሳል፡፡ በአዋጁ አንቀጽ 14 የትምህር ሚኒስቴር የሚከተሉት ስልጣንና ተግባራት ተሰጥቶታል፡፡

  1. የትምህርት ስልጠና ስታንዳርድ ያወጣል፡፡ ሥራ ላይ መዋሉንም ያረጋግጣል፡፡
  2. የዚህ አንቀጽ ንዑስ አንቀጽ 1 አጠቃላይ አነጋገር እንደተጠበቀ ሆኖ፣

ሀ) አጠቃላይ የስርዓተ ትምህርት ማእቀፍ ያዘጋጃል፡፡

ለ) ለአንደኛና ሁለተኛ ደረጃ መምህራን አነስተኛውን የትምህርት ብቃት መለኪያ ያወጣል፡፡

ሐ) በሙያና ቴክኒክ ዘርፍ የሙያ ስልጠና ደረጃና የብቃት ማረጋገጫ ደረጃ ያወጣል፡፡

መ) የከፍተኛ ትምህርት ተቋማት ሊያሟሉ የሚገባቸውን አነስተኛውን ደረጃ ያወጣል፡፡

  1. የከፍተኛ የትምህርት ተቋማትን ያቋቁማል፣ ያስፋፋል፤ ዕውቅና ይሰጣል፣ ጥራትና አግባብነት ያለው ትምህርት መስጠታቸውን ይቆጣጠራል፡፡
  2. ትምህርትና ስልጠናን በተመለከተ አገራዊ የአህዝቦት (በእንግሊዝኛው ቅጂ ‘popularization’) ተግባሮችን ያከናውናል፡፡

ከላይ የተዘረዘሩት ስልጣንና ተግባራት መመሪያውን ለማውጣት ስልጣን እንደሚያጎናጽፉ ድምዳሜ ከመያዙ በፊት አንድ መሰረታዊ ነጥብ መነሳት ይኖርበታል፡፡ ይኸውም፤ ማንኛውም መ/ቤት ከተቋምነቱ ወይም ከአጠቃላይ ስልጣንና ተግባራቱ የመነጨ መመሪያ የመደንገግ ስልጣን (inherent rulemaking power) የለውም፡፡ እያንዳንዱ ተቋም የስልጣኑ ምንጭ የተወካዮች ም/ቤት ውክልና እንደሆነ መቼም መዘንጋት የለበትም፡፡ የትምህርት ሚኒስቴር ሊጠቅስ የሚገባው ውክልና የሰጠውን የህግ ድንጋጌ ነበር፡፡ ስለሆነም ውክልና በሌለበት በትምህርት ተቋማት የአምልኮ ስርዓትን በሚመለከት መመሪያ መደንገግ ከስልጣን በላይ የሆነ ተግባር በመሆኑ መመሪያው የህጋዊነት መስፈርት አያሟላም፡፡

በተጨማሪም የአዋጅ ቁ. 471/1998 አንቀጽ 14 ድንጋጌ ይዘት የአምልኮ ስርዓት በትምህርት ሚኒስቴር እንዲወሰን አይፈቅድም፡፡ ይህ እንደተጠበቀ ሆኖ መመሪያው በክልል መንግስታት ሊወሰን የሚገባውን ጉዳይ ጭምር አካቷል፡፡ በመመሪያው የትርጓሜ ክፍል የትምህርት ተቋማት የተባሉት ከመዋዕለ ህጻናት እስከ ዩኒቨርስቲ ድረስ ያሉትን በሙሉ ያጠቃልላል፡፡ የሕዝብ ትምህርት ቤቶችን አመራርና አስተዳደር፣ የትምህርት አሰጣጥ፣ የመምህራን አቀጣጠርና አስተዳደር በተመለከተ የትምህርት ሚኒስቴር ስልጣን የትምህርት ቤቶችን አመራርና አስተዳደር ለማጠናከር በወጣ (ማሻሻያ) አዋጅ ቁ. 217/1992 አንቀጽ 1 ተሽሮ ለብሔራዊ ክልላዊ መንግስታት እና የአዲስ አበባና ድሬዳዋ መስተዳድሮች ተላልፏል፡፡ በእነዚህ ትምህርት ቤቶች የአምልኮ ስርዓቱን በተመለከተ በህግ መወሰን/ያለመወሰን ስልጣኑም የእነዚህ አካላት ነው፡፡

 2. የገቢዎችና ጉምሩክ ባለስልጣን ሠራተኞች አስተዳዳር

ፍትህ የማግኘት መብትን የሚደነግገው የኢ.ፌ.ዲ.ሪ. ህገ መንግስት አንቀፅ 37/1/ እንደሚከተለው ይነበባል፡፡

ማንኛውም ሰው በፍርድ ሊወሰን የሚገባውን ጉዳይ ለፍርድ ቤት ወይም ለሌላ በህግ የዳኝነት ስልጣን ለተሰጠው አካል የማቅረብና ውሳኔ ወይም ፍርድ የማግኘት መብት አለው፡፡

የኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን ሰራተኞች አስተዳደር የሚኒስትሮች ምክር ቤት ደንብ ቁጥር 155/2000 በልዩ ሁኔታ ሰራተኞችን ማሰናበትን በተመለከተ በአንቀጽ 37 እንደሚከተለው ደንግጓል፡፡

1) በዚህ ደንብ በሌላ ሁኔታ የተደነገገው ቢኖርም ዋና ዳይሬክተሩ በሙስና የተጠረጠረንና እምነት ያጣበትን ሰራተኛ መደበኛውን የዲስፕሊን አፈፃፀም ስርዓት ሳይከተል ከስራ ማሰናበት ይችላል

2) በዚህ አንቀጽ ንዑስ አንቀፅ 1 መሰረት ከስራ የተሰናበተ ሰራተኛ በየትኛውም የፍርድ አካል ውሳኔ ወደ ስራ መመለስ አይችልም

የህገ መንግስቱና የደንብ ቁ. 155/2000 ድንጋጌዎች በስም (አንቀጽ ቁጥር) ይመሳሰላሉ፡፡ በተግባር ግን ተጻራሪ ናቸው፡፡ የመጀመሪያው መብት ያናጽፋል፤ ሁለተኛው ይነፍጋል፡፡ የሚኒስትሮች ምክር ቤት ህገ መንግስቱን የማክበርና የማስከበር ግዴታ ከተጣለባቸው አካላት መካከል አንደኛው ነው፡፡ በዚህ ግዴታው የህግ አውጭነት ስልጣኑ ምንጭ የሆነው ህግ ያሰመረለትን ወሰን ሊያከብር ይገባል፡፡ ምክር ቤቱ ደንብ ቁ. 155/2000 ለማውጣት ህግ እንደፈቀደለት የሚጠቅሰው የኢትዮጵያ ገቢዎችና ጉምሩክ ባለስልጣን ለማቋቋም የወጣ አዋጅ አዋጅ ቁ. 587/2000 አንቀጽ 19/1/ ለ ድንጋጌ ነው፡፡ ይዘቱ እንደሚከተለው ይነበባል፡፡

[የገቢዎችና ጉምሩክ ባለስልጣን] ሠራተኞች አስተዳደር የሚኒስትሮች ምክር ቤት በሚያወጣው ደንብ ይመራል፡፡

በስልጣን ምንጭነት የተጠቀሰው ህግ ም/ቤቱ በሠራተኞች አስተዳደር በተመለከተ ደንብ እንዲያወጣ ይፈቅድለታል፡፡ ይሁን እንጂ ሠራተኞች በጥርጣሬ እንዲሰናበቱና በየትኛውም የፍርድ አካል መብቸውን እንዳይጠይቁ የሚከለክል ኢ-ህገ መንግስታዊ ደንብ እንዲያወጣ ስልጣን አልሰጠውም፡፡

 3. የህብረህዋሳት ልገሳና ንቅለ ተከላ

የመድሀኒት፣ የምግብና የጤና ክብካቤ አስተዳደርና ቁጥጥር ደንብ ቁ. 299/2006 አንቀጽ 58-62 ድንጋጌዎች ስለ ደምና ደም ተዋጾ እና የሰውነት አካል ክፍሎችና የህብረህዋሳት ልገሳና ንቅለ ተከላ (donation of blood and blood products and donation and transplantation of organs and tissues) የሚከናወንባቸውን ሁኔታዎች ይደነግጋሉ፡፡ ደንቡ የወጣው የምግብ፣ የመድኃኒትና የጤና ክብካቤ አስተዳደርና ቁጥጥር አዋጅ ቁ. 661/2002 አንቀጽ 55/1/ እና አሁን በአዋጅ ቁ. 916/2008[2] በተተካው አዋጅ ቁ. 691/2003[3] አንቀጽ 5 ለሚኒስትሮች ምክር ቤት በተሰጠ ስልጣን እንደሆነ በመግቢያው ላይ ተመልክቷል፡፡ አዋጅ ቁ. 661/2002 የአካላት ልገሳና ንቀለ ተከላ የሚመለከት ድንጋጌ አልያዘም፡፡ አንቀጽ 55/1/ ም/ቤቱ የሰጠው ስልጣን አዋጁን ለማስፈጸም የሚረዱ ደንቦች እንዲያወጣ ብቻ ነው፡፡ አዋጁ በዝምታ ያለፈውን ለዛውም ንቀለ ተከላን የሚያክል ትልቅ አገራዊ ጉዳይ በማስፈጸም ሰበብ በደንብ መወሰን የፓርላማን ቦታ መቀማት እንጂ በውክልና ህግ የማውጣት ተግባር (delegated legislation) አይደለም፡፡

እንደ ተጨማሪ የስልጣን ምንጭ የተጠቀሰው የአዋጅ ቁ. 691/2003 አንቀጽ 5 ትንሽ አግራሞት መፍጠሩ አይቀርም፡፡ ይዘቱ እንደሚከተለው ይነበባል፡፡

የኢትዮጵያ ፌዴራላዊ ዴሞክራሲያዊ ሪፐብሊክ የሚኒስትሮች ምክር ቤት ሥልጣንና ተግባር በሕገ መንግሥቱ አንቀጽ 77 የተመለከተው ይሆናል፡፡

ህገ መንግስት ጠቅሶ ህግ ማውጣት የሚችለው የተወካዮች ምክር ቤት ብቻ ነው፡፡ በአንቀጽ 77 ንዑስ አንቀጽ 13 እንደሰፈረው የሚኒስትሮች ም/ቤት የተወካዮች ም/ቤት በሚሰጠው ስልጣን መሰረት ደንብ የማውጣት ስልጣን አለው፡፡ ስልጣን በማስተላለፍ የሚፈጠረው የወካይ-ተወካይ ግኝኑነት ሚኒስትሮችን ከአስፈጻሚነት በተጨማሪ የህግ አውጭነት ሚና ያላብሳቸዋል፡፡ ከዚህ በተቃራኒ በውክልና የተላለፈ ስልጣን በሌለበት የሚወጣ ማንኛውም ደንብ የህጋዊነትና ህገ መንግስታዊነት ገደቦችን ይጥሳል፡፡

ከላይ በምሳሌነት የተጠቀሱት አስተዳደራዊ ድንጋጌዎች አሳሳቢ እየሆነ የመጣውን የህጋዊነትና የህገ መንግስታዊነት ችግር ያንጸባርቃሉ፡፡ ውጤታማ የቁጥጥር ስልቶች ባልተረዘጉበት ሁኔታ በየጊዜው የሚወጡት መመሪያዎችና ደንቦች በስም ‘የበታች ህጎች’ በተግባር ግን ‘የበላይ ህጎች’ መሆናቸው አይቀርም፡፡

 4. የባንክ የዲሬክተሮች ቦርድ አባልነት

በሰ/መ/ቁ. 44226 (አመልካች የኢትዮጵያ ብሔራዊ ባንክ እና ተጠሪዎች እነ ህብረት ኢንሹራንስ ኩባንያ /3 ሰዎች/ ታህሳስ 15 2003 .. ቅጽ 11) የአመልካች መመሪያ ከፊል ድንጋጌዎች ስልጣን የሰጠውን አዋጅ ስለሚቃረኑ ተፈጻሚነት እንዳይኖራቸው በተጠሪዎች ክስ ቀርቦ በፌደራል መጀመሪያ እና ከፍተኛ ፍርድ ቤቶች እንዲሻሩ ተወስኗል፡፡ ተቃውሞ የቀረበበት መመሪያ እ.ኤ.አ. 2006 ዓ.ም. የወጣው Directive No. SBB/39/2006 Licensing and Supervision of Banking Business፡ Amendment for New Bank Licensing and Approval of Directors and CEO ሲሆን የባንክ የዲሬክተሮች ቦርድ አባል በተመሳሳይ ጊዜ በሌላ የገንዘብ ተቋም የቦርድ አባል ሆኖ እንዳያገለግል፣ 75 ፐርሰንት አባላት የመጀመሪያ ዲግሪ እንዲኖራቸው እንዲሁም በድጋሚ መመረጥ እንዳይችሉ የተለያዩ ገደቦችን ይጥላል፡፡ ባንኩ መመሪያውን ያወጣው በጊዜው ጸንተው በነበሩት የገንዘብና ባንክ አዋጅ ቁ. 83/1986 አንቀጽ 41 እና የባንክ ስራ ፈቃድና ቁጥጥር አዋጅ ቁ. 84/1986 አንቀጽ 36 እንደሆነ በመመሪያ መግቢያ ላይ ተገልጿል፡፡

ጉዳዩ በሰበር ሲታይ ባንኩ መመሪያውን ለማውጣት ስልጣን እንዳለው በተደረሰበት ድምዳሜ መሰረት የስር ፍ/ቤቶች ውሳኔዎች ተሽረዋል፡፡ ሆኖም ለስልጣኑ ምንጭ ችሎቱ የጠቀሳቸው ድንጋጌዎች ባንኩ ራሱ በመመሪያው ላይ ካሰፈራቸው ይለያሉ፡፡ ችሎቱ ለህግ ትርጉሙ ድጋፍ ያደረገው የባንኩን የመቆጣጠር ስልጣን እና በሁለቱም አዋጆች በጥቅል የተነገው ባንኩ አዋጆቹን ለማስፈጸም የተሰጠው መመሪያ የማውጣት ስልጣን ነው፡፡

የማስፈጸም ዓለማ ያለው መመሪያ በሚያስፈጽመው አዋጅ ላይ ከተደነገጉ ጉዳዮች በላይ አልፎ ሊሄድ አይችልም፡፡ የመቆጣጠር ስልጣን እንዲሁ በህጉ ከተዘረጋው የቁጥጥር ማዕቀፍ ሊያፈነግጥ አይገባም፡፡ የመቆጣጠርና የማስፈጸም ስልጣን ብቻውን መመሪያውን ህጋዊ የሚያደርገው ከሆነ በባንኩ መመሪያ የማውጣት ስልጣን ላይ ምንም ዓይነት ገደብ ማስቀመጥ አይታሰብም፡፡ በዳይሬክተሮች ቦርድ አባልነት ላይ የሚደረጉ ገደቦችን በመመሪያ ለመወሰን መጀመሪያ ዋናው ህግ መሰረታዊ የፖሊሲ አቅጣጫዎችን ሊደነግግ ይገባል፡፡ የሰበር ችሎት ያንጸባረቀው አቋም ማናቸውንም የባንኩን መመሪያዎች ህጋዊነት ያለጥያቄ አስቀድሞ የማጽደቅ ያክል ነው፡፡

[1] በትምህርት ተቋማት የአምልኮ ስርዓትን በሚመለከት የወጣ መመሪያ፡ የትምህርት ሚኒስቴር ህዳር 2000 ዓ.ም.

[2] የኢትዮጵያ ፌደራላዊ ዴሞክራሲያዊ ሪፑብሊክ ስራ አስፈጻሚ አካላትን ስልጣንና ተግባር መወሰኛ አዋጅ ቁ. 916/2008

[3] የኢትዮዽያ ፌደራላዊ ዲሞከራሲያዊ ሪፐብሊክ አስፈፃሚ አካላትን ስልጣንና ተግባር ለመወሰን የወጣ አዋጅ ቁ. 691/2003

Directive No 46/2007 Issued to Provide for the use of Sales Register Machines

Directive No 46/2007

Issued to Provide for the use of Sales Register Machines

 1.      Issuing Authority

This Directive is issued by the Minister of Revenue pursuant to the power given by Article 22 of the council of Ministers Regulations to provide for the obligatory use of sales Register machines No 139/2007.

PART ONE

GENERAL

 2.      Short Title

This Directive may be cited as the “Directive issued to provide for the use of sales register machines No 46 /2007”.

3.      Definition

    

 In this directive:-

  1. “Machine” Means a sales register machine.
  2. “Machine identification code” means a code that uniquely identifies a machine and is provided by the Authority.
  3. “User” mean a person or body that is obliged to use a sales register machine under the Regulation and this directive.
  4.  “Service Center” means a body registered by the Tax Authority and certified by an accredited Sales Register Supplier to carry out control, maintenance and repair of machines.
  5. “Service person” means an authorized person who performs control, maintenance and repair of sales register machines, on the basis of a contract entered between the service center and the user.
  6. “Fiscal Documents” mean sales receipts, refund receipts, daily sales and periodical summary reports.
  7. “Fiscal Logo” means a graphical symbol which is printed on each machine generated fiscal document.
  8. “Terminal” means a two way data transfer communication device that is connected to the sales register machine and interfaces with the Tax Authority’s server through wireless communication.
  9. “Inspection booklet” means a maintenance and inspection recording booklet that must accompany each machine and bears the unique registration number of the machine.
  10. “Z-report” means a summary sales report printout generated by a sales register machine at the close of each session.
  11. “Regulation” means the Council of Minister’s Regulation to provide for the obligatory use of sales register machines.
  12. Other words and phrases used in this directive shall have the same meaning assigned to them as in the Regulation. Continue reading Directive No 46/2007 Issued to Provide for the use of Sales Register Machines

Basic requirements for the formation of a consortium of Charities and Societies

Basic requirements for the formation of a consortium of Charities and Societies

Following the coming in to force of Charities and Societies Proclamation no. 621-2009, the executive organ has issued regulations and directives for the implementation of the law. The Council of Ministers, which is delegated with a general power of issuing regulations for the successful implementation of the proclamation, issued a regulation (Council of Ministers to provide for the registration and administration of Charities and Societies Regulation number 168/2009) providing for the basic rules of procedures and requirements governing registration and administration of charities and societies. However, the detail (in practical terms, these are the most important rules) are found in the directives issued by the Charities and Societies Agency. So far, the Agency has issued about eight directives (Unfortunately, all of them in the Amharic language only.)

  • You can download seven of the eight directives from Consortium of Christian Relief and Development Association web site. Click HERE.
  • Directive No. 2 is not available from the above link. You can down it from  HERE.

The first directive of the charities and Societies Agency, (Directive No. of 2002) provides detailed rules of procedure and requirements necessary to form a consortium. The Charities and Societies Proclamation No.621/2009 generally gives recognition to the right of charities and societies to form a consortium to co-ordinate their activities, leaving the particulars to be determined by the Agency. (See Article 15 sub 3 and Article 55 sub 2 of the proclamation)

Similarly, Article 8 of Council of Ministers to provide for the registration and administration of Charities and Societies Regulation number 168/2009, lays down a general rule for the formation and registration of a consortium, which is also contained in the directive in a more detailed and elaborated manner.

The following brief note about the pre-conditions and procedures applicable to the formation of a consortium highly relies on the content of the directive. (Directive No. of 2002)

Who can establish a consortium?

Generally speaking, there are no restrictions on the types of charities and societies eligible to establish a consortium. However, the directive prohibits the establishment of a consortium as between charities and societies, if they are within a different category. Accordingly:

  • Ethiopian Charities could not form  consortium with Ethiopian Residents Charities or Foreign Charities
  • Ethiopian Societies could not form consortium with Ethiopian Residents Societies
  • Charities could not form consortium with Societies

The minimum number of members to establish a consortium is two. There is no legal limit as regards the maximum number.

Purpose of a establishing a consortium

Article 5 of the directive lays down the purpose of establishing a consortium, in broad and general terms. Accordingly, consortium may be established by charities and societies with a view to facilitate or co-ordinate their objectives and activities.  When one compares the provisions of the proclamation and the regulation in this regard, they don’t employ the same language in describing the reason or ground of establishing a consortium. According to the proclamation, charities and societies may establish a consortium ‘to co-ordinate their activities.’ On the other hand, the regulation states that such a consortium may be established by charities and societies ‘in order to achieve their common objectives.’ This raises a question as to whether charities and societies not sharing any common objectives could be established simply to coordinate their activities.

In order to avoid any confusion in this regard, sub-article 2 of article 5 of the directives, lists down some of the acceptable grounds for establishing a consortium. Hence charities and societies mat establish a consortium to:

  • Achieve their common objectives
  • Share experiences, information and ideas
  • Build capacity of members
  • Developing ethical and professional capacity of members
  • Tackle problems encountered by members, creating conducive environment, conduct consultation with relevant stakeholders

Pre-conditions for establishing consortium

The following requirements should be cumulatively fulfilled to establish a consortium

  • Rules of the consortium signed by member constituting the consortium.
  • Minute of members which contains their joint decision to establish consortium.
  • Renewed license of each member issued by the agency or a regional agency authorized by law to issue license
  • Minute of each member which contains a decision by its higher body to establish the consortium or a member of the consortium.

The content of Rules of a consortium

According to article 2(11) of the proclamation rules shall include the objects for which a Charity or Society is formed, or which it may pursue, or for which its funds may be applied; the qualifications for membership and for the holding of any office; the method of appointment or election to any office; the rules by which the Charity or Society is to be governed; and the method and manner by and in which any of the above matters may be amended.

Rules of a consortium should in the first place,  contain the particulars listed down in article 6 of the registration and administration of charities and societies regulation no. 168/2009. Accordingly the rules of a consortium should contain the following particulars.

  • Name, address and objectives of the consortium
  • Organizational structure of the consortium
  • Budget year
  • The utilization and administration of the financial resources of the consortium
  • Procedure through which officers of the consortium are elected or employed including their powers, functions and terms of office.
  • The conditions on which membership or tenure of officers of the consortium cease
  • Meeting and decision making procedure of the governing body and executive organs of the consortium
  • Procedure through which the rules of the consortium are amended
  • Sources of income of the charity
  • Logo or symbol, if any
  • Procedure to be applied in case of dissolution

The regulation authorizes the agency to prescribe additional particulars to be included in the rules of charities and societies. Similarly, such authorization also extends to the contents of the rules of a consortium.

Article 7 of the directive lists down additional particulars to be included by a consortium in addition to those required by regulation no. 168/2009.

Accordingly, the rule of a consortium shall contain the following particulars:

  • Procedure for admission of membership
  • Rights and duties of members
  • Grounds of termination of membership
  • Voting and meeting procedure of the general assembly
  • Election and decision making procedure of the general assembly
  • Contribution of members
  • Conditions for dissolution of the consortium

Organizational structure and membership of consortium

Generally speaking, it is up to the members to device their own rules, regulations and procedures governing the internal matters of the consortium. However, the directive lays down some minimum requirements uniformly applicable to all consortiums as regards management and membership.

The management of any consortium should comprise of a general assembly, board of executives and an auditor. This is only a minimum requirement. A consortium could have additional organs, bodies or committee responsible for specific tasks.

The general assembly follows up and supervises the activities of the board of executives. The minimum number of the members of the board of executives is 5 (five) whereas, the general assembly should comprise of members twice the number of the board of executives. It is also possible to have more members on the general assembly.  For instance, for a consortium having 8 (eight) members, the equivalent number of members on the general assembly is 16 (sixteen) or more than sixteen. But, it could not be less than sixteen.

All ordinary members of the consortium have equal voting right and representation in the general assembly. In additional to the ordinary members constituting the consortium, associate and honorary members who lack a voting right could also be admitted. The role and contribution of these members should not go beyond the objectives of the respective consortium or the spirit of the charities and societies proclamation.

Establishment and registration

Once a consortium is established by fulfilling the minimum conditions and requirements set by the proclamation and mainly by the directive, it has to be registered within three months by the Charities and Societies Agency. Registration endows the consortium a legal personality which shall be effective from the date of registration. The legal personality of the consortium is distinct from that of the constituting members. For all legal purpose, it shall be considered as having its own independent existence.

Revocation of Registration and Dissolution

Article 92 up to 94 of the charities and Societies proclamation is similarly applicable to a consortium as regards the grounds, procedures and effects of revocation of registration and dissolution. Members of the consortium may provide their own grounds and procedure for dissolution. However, at least 3/4th of the members of the general assembly should be present if a decision for dissolution is to be reached. Any such decision is void if the members present in the meeting are less than 3/4th of the total members of the general assembly. In case of dissolution, the higher authority of the consortium may decide for the partition of property, equally among members or transferring the whole asset and property to a consortium having similar objectives. In both cases, such decision has to be approved first by the Charities and Societies Agency to be effective.

Consortium of Consortiums

The directives allows for two types of associations. The first one is a consortium which is established by two or more individual charities and societies. Sometimes there might be a need to organize at a national level. Consortium of consortiums may become a preferred form of organization for such type wide-scale association. According to article 10 of the directives legally registered consortiums may again establish a consortium of consortiums “if it is proved that there is no other alternative other than establishing a consortium of consortiums.” The directive lacks clarity in the conditions that must be met before establishing a consortium of consortiums.  It simply referes to the requirements, conditions and procedures of a consortium and makes them applicable mutatis mutandis to consortium of consortiums.

 

 

Interest Free Banking Directives Number SBB/51/2011

LICENSING AND SUPERVISION OF BANKING BUSINESS Directives to Authorize the Business of

Interest Free Banking   DOWNLOAD (PDF)

Directives Number SBB/51/2011

WHEREAS there has been increasingly strong public demand for interest free banking products in Ethiopia;

WHEREAS supply of such products by banks has to be carried out in a safe and sound manner;

WHEREAS there has been lack of regulatory framework for interest free banking business;

NOW, THEREFORE, in accordance with Article 22(2) of Banking Business Proclamation Number 592/2008, the National Bank of Ethiopia hereby issues these directives.

1. Short Title

These directives may be cited as “Directives to Authorize the Business of Interest Free Banking No. SBB/ 51/2011”

2. Definitions

For the purpose of these directives, unless the context provides otherwise:

2.1“bank” means a company licensed by the National Bank to undertake banking business or a bank owned by the Government;

2.2“interest free banking business” refers to banking business in which mobilizing or advancing funds is undertaken in a manner consistent with Islamic finance principles and mode of operation that avoids receiving or paying interest;

2.3“interest free banking window” refers to a unit within a conventional bank exclusively offering interest free banking services; and

2.4“National Bank” means the National Bank of Ethiopia.

3. Scope

Provisions of these directives shall apply to all banks in Ethiopia engaged in interest free banking business.

4. Authorization

4.1 A bank shall obtain a written authorization from the National Bank to carry on interest free banking business.

4.2 A bank which wishes to obtain an authorization to carry on interest free banking business shall submit a duly completed application in the prescribed format together with documents specified below:

a)a report on resource mobilization and use;

b)planned balance sheet structure for interest free window and the whole bank;

c)maximum share of planned interest free business in total consolidated balance sheet of the bank;

d)risk management framework for all interest free banking products;

e)a statement on availability of adequate capacity and facilities to run interest free banking business;

f) accounting aspects, such as accounting policies to be followed and profit and loss sharing mechanisms;

g)evidence of financial strength as reflected in capital adequacy, asset quality, earnings capability, future earnings prospects, and current liquidity position and forecast for the next 12 months;

h) track records of adherence to prudential regulations, credit discipline, quality of customer services ;

i) a statement on the convenience as well as the needs of the population of the area to be served by interest free banking services;

j) methods of segregating the funds of interest free banking businesses from all other business ; and

k) such other information as required by the National Bank while processing the application.

4.3The National Bank shall evaluate the application submitted by a bank in view of risk management, Banking Business Proclamation, applicable directives issued by it as well as other rules and regulations; and upon its satisfaction, may authorize the applicant to open an interest free banking window.

5. Prohibition

5.1Banks shall not alter maximum share of interest free banking business in their consolidated balance sheet without prior approval of the National Bank.

5.2Failure to comply with sub-article 1 of this article may result in the closure of interest free banking window.

6. Maintenance of Accounts and Financial Statements

Banks engaged in interest free banking business shall:

6.1keep separate books of accounts in respect of interest free banking operations and ensure proper maintenance of records for all transactions for segregation of funds.

6.2report their interest free banking business activities every month to the National Bank.

7. Compliance with Regulatory and Supervisory Requirement

7.1In conducting interest free banking business, banks shall comply mutatis mutandis with all regulatory and supervisory requirements except National Bank’s directives on interest rate.

7.2 Equity participation in a project or a company shall be in strict compliance with “ limitation on Investment of Banks Directives No. SBB/12/96’’.

8.Effective Date

These Directives shall enter into force as of the 1st day of October 2011.

ASSET CLASSIFICATION AND PROVISIONING FOR DEVELOPMENT FINANCE INSTITUTIONS Directives No. SBB/ 48/2010

LICENSING AND SUPERVISION OF BANKING BUSINESS

Directives No. SBB/ 48/2010     DOWNLOAD (PDF)

ASSET CLASSIFICATION AND PROVISIONING FOR DEVELOPMENT FINANCE INSTITUTIONS

1. Issuing Authority

These Directives are issued by the National Bank of Ethiopia pursuant to the authority vested in it by articles 21 and 22 of Banking Business Proclamation No. 592/2008.

2. Short Title

These Directives may be cited as “Asset Classification and Provisioning for

Development Finance Institutions Directives No. SBB/ 48/2010”.

3. Purpose

The purpose of these Directives is to provide guidelines to development finance institutions to assure that:

3.1loans are regularly reviewed and prudently classified in a manner that appropriately reflect credit risk;

3.2loans which are not performing in accordance with contractual repayment terms are timely recognized and reported as past due ;

3.3accrued but uncollected interest on loans is properly accounted for; and

3.4timely and adequate provisions are made to the “Provisions for Loan Losses Account” in order to ensure that disclosed capital and earnings performance are accurately stated. Continue reading ASSET CLASSIFICATION AND PROVISIONING FOR DEVELOPMENT FINANCE INSTITUTIONS Directives No. SBB/ 48/2010