Categories

Proclamation No. 669-2010 Office of the Federal Auditor General Establishment

You are here:
< Back

[Article] 21. Offences and Penalty
1/ Any person who:
a) fails to produce or make available books, documents, ledgers, vouchers or any other documentary or oral evidence which the Federal Auditor General directly or through his employees or his representatives requires for auditing; or
b)gives to the Federal Auditor General, the auditors of the office or its representatives any information which he knows to be false or which he has no reason to believe it to be true; or
c)obstructs the proper carrying out of the functions of the Federal Auditor General; or
d)fails to take measures, within the proper time, on recommendations and comments included in the audit report of the Federal Auditor General; or fails to comply with the provisions of this Proclamation when he is required to do so;
is punishable with imprisonment from five years to seven years or with a fine of Birr 10,000 (ten thousand Birr) or with both.
2/ Any Auditor who:
a) in consideration for the performance or for the omission of an act in violation of the duties proper to his office solicits, exacts a promise of or receives a gift, money or any other advantage; or
b) accepts any auditable document as genuine where he knows that it is not or unduly rejects any valuable document submitted to him by the one to be audited; or
c) defrauds or cooperates with others by creating conducive conditions so that they can defraud or conspires in defrauding money of the federal government; or
d) with intent to obtain or procure undue advantage for himself or to a third person or to cause harm on any other person, causes to disappear or falsify or cause to be falsified or forges any books, documents, ledgers, vouchers or any other evidence submitted to him by the one to be audited;
is punishable with imprisonment from five years to ten years and with fine from 10,000 Birr to 15,000 Birr.

Table of Contents

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.