{"id":734,"date":"2026-06-04T14:21:22","date_gmt":"2026-06-04T14:21:22","guid":{"rendered":"https:\/\/assosatownfinance.gov.et\/?page_id=734"},"modified":"2026-06-05T10:57:17","modified_gmt":"2026-06-05T10:57:17","slug":"%e1%8b%a8%e1%8a%ad%e1%8d%8d%e1%8b%ab%e1%8a%93-%e1%88%9b%e1%8c%a0%e1%89%83%e1%88%88%e1%8b%ab-%e1%89%a1%e1%8b%b5%e1%8a%95-%e1%88%98%e1%88%aa","status":"publish","type":"page","link":"https:\/\/assosatownfinance.gov.et\/?page_id=734","title":{"rendered":"\u12e8\u12ad\u134d\u12eb\u1293 \u121b\u1320\u1243\u1208\u12eb \u1261\u12f5\u1295 \u1218\u122a"},"content":{"rendered":"<p><strong><b>3\u129b\u1366<\/b><\/strong><strong><b>\u12e8\u12ad\u134d\u12eb\u1293<\/b><\/strong><strong><b>\u00a0\u00a0<\/b><\/strong><strong><b>\u134d\u12ed\u1293\u1295\u1235\u1261\u12f5\u1295<\/b><\/strong><strong><b>\u00a0\u1218\u122a<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1270\u130d\u1263\u122d<\/b><\/strong><strong><b>\u1293<\/b><\/strong><strong><b>\u00a0\u1203\u120b\u134a\u1290\u1275<\/b><\/strong><\/p>\n<p>\u12e8\u12ad\u134d\u12eb\u1293\u00a0\u1202\u1233\u1265\u00a0\u121b\u1320\u1243\u120b\u12eb\u00a0\u121b\u1208\u1275\u00a0\u1260\u12f5\u122d\u1305\u1275\u1363\u00a0\u1260\u1218\u1295\u130d\u1235\u1275\u00a0\u1270\u124b\u121d\u1363\u00a0\u1260\u1295\u130d\u12f5\u00a0\u1264\u1275\u00a0\u12c8\u12ed\u121d\u00a0\u1260\u121b\u1295\u129b\u12cd\u121d\u00a0\u1270\u124b\u121d\u00a0\u12cd\u1235\u1325\u00a0\u12e8\u1308\u1262\u1293\u00a0\u12c8\u132a\u00a0\u1308\u1295\u12d8\u1265\u1295\u00a0\u1260\u1275\u12ad\u12ad\u120d\u00a0\u1218\u1218\u12dd\u1308\u1265\u1363\u00a0\u1218\u1246\u1323\u1320\u122d\u1363\u00a0\u121b\u1320\u1243\u1208\u12ed\u00a0\u12a5\u1293\u00a0\u122a\u1356\u122d\u1275\u00a0\u121b\u1245\u1228\u1265\u00a0\u12e8\u121a\u12eb\u12ab\u1275\u1275\u00a0\u12e8\u1202\u1233\u1265\u00a0\u1225\u122b\u00a0\u1290\u12cd\u1362<\/p>\n<p><strong><b>3.1 <\/b><\/strong><strong><b>\u12cb\u1293<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12cb\u1293<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1225\u122b\u12ce\u127d<\/b><\/strong><\/p>\n<p><strong><b>3.1.<\/b><\/strong><strong><b>1<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12e8\u12ad\u134d\u12eb<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1202\u12f0\u1275<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12a0\u1235\u1270\u12f3\u12f0\u122d<\/b><\/strong><\/p>\n<ul>\n<li>\u12e8\u1230\u122b\u1270\u129e\u127d\u12f0\u1218\u12c8\u12dd\u00a0\u12ad\u134d\u12eb\u00a0\u121b\u12d8\u130b\u1300\u1275<\/li>\n<li>\u12e8\u12a0\u1245\u122b\u1262\u12ce\u127d\u12ad\u134d\u12eb\u00a0\u1218\u1348\u1338\u121d<\/li>\n<li>\u12e8\u12cd\u120d\u12ad\u134d\u12eb\u12ce\u127d\u1295\u00a0\u1218\u1246\u1323\u1320\u122d<\/li>\n<li>\u12e8\u1263\u1295\u12ad\u12ad\u134d\u12eb\u12ce\u127d\u1295\u00a0\u121b\u1228\u130b\u1308\u1325<\/li>\n<li>\u127c\u12ad\u1363\u12f0\u1228\u1230\u129d\u00a0\u12a5\u1293\u00a0\u126b\u12cd\u1278\u122d\u00a0\u121b\u12d8\u130b\u1300\u1275<\/li>\n<li><\/li>\n<\/ul>\n<p><strong><b>3.1.2 <\/b><\/strong><strong><b>\u12e8\u1202\u1233\u1265<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1218\u12dd\u1308\u1265<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12a0\u12eb\u12eb\u12dd<\/b><\/strong><\/p>\n<ul>\n<li>\u12e8\u1240\u1295\u1308\u1262\u1293\u00a0\u12c8\u132a\u00a0\u1218\u12dd\u1308\u1265\u00a0\u1218\u1219\u120b\u1275<\/li>\n<li>\u12e8\u1308\u1295\u12d8\u1265\u12a5\u1295\u1245\u1235\u1243\u1234\u00a0\u1218\u1218\u12dd\u1308\u1265<\/li>\n<li>\u12e8\u1304\u1294\u122b\u120d\u120c\u1300\u122d\u00a0\u121b\u12d8\u130b\u1300\u1275<\/li>\n<li>\u12e8\u1263\u1295\u12ad\u1202\u1233\u1265\u00a0\u121b\u1235\u1273\u1228\u1245<\/li>\n<li>\u12e8\u1308\u1295\u12d8\u1265\u1230\u1290\u12f6\u127d\u00a0\u121b\u1235\u1240\u1218\u1325<\/li>\n<\/ul>\n<p><strong><b>3.1.3 <\/b><\/strong><strong><b>\u12e8\u1202\u1233\u1265<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u121b\u1320\u1243\u1208\u12eb<\/b><\/strong><\/p>\n<ul>\n<li>\u12c8\u122d\u1203\u12ca\u12e8\u1308\u1262\u1293\u00a0\u12c8\u132a\u00a0\u122a\u1356\u122d\u1275\u00a0\u121b\u12d8\u130b\u1300\u1275<\/li>\n<li>\u12e8\u1260\u1300\u1275\u12a0\u1348\u133b\u1338\u121d\u00a0\u121b\u1320\u1243\u1208\u12eb<\/li>\n<li>\u12e8\u1308\u1295\u12d8\u1265\u1201\u1294\u1273\u00a0\u122a\u1356\u122d\u1275\u00a0\u121b\u1245\u1228\u1265<\/li>\n<li>\u12e8\u12d3\u1218\u1275\u12e8\u1202\u1233\u1265\u00a0\u1218\u12dd\u130a\u12eb\u00a0\u121b\u12d8\u130b\u1300\u1275<\/li>\n<li>\u12e8\u12a6\u12f2\u1275\u1230\u1290\u12f6\u127d\u00a0\u121b\u1245\u1228\u1265<\/li>\n<li>\u120c\u1300\u122d\u1293 \u12ab\u123d \u1261\u12ad \u12a8\u12cb\u1293 \u1308\u1295\u12d8\u1265 \u12eb\u12e5 \u130b\u122d \u1218\u1293\u1260\u1265<\/li>\n<li>\u12e8\u1263\u1295\u12ad \u121b\u1235\u1273\u1228\u1242\u12eb \u1218\u1235\u122b\u1275 \u12e8\u121b\u1295 \u1235\u1228\u1230 \u12f5\u122d\u123b \u1290\u12c9<\/li>\n<li>\u1218\u1228\u1303\u12ce\u127d\u1295 \u1260\u12a0\u130d\u1263\u1261 \u1218\u12eb\u12dd<\/li>\n<li>\u1220\u1290\u12f6\u127d\u1295 \u1260\u121e\/42 \u12d8\u122d\u12dd\u122e \u12c8\u12f0 \u1230\u1290\u12f5 \u12ad\u134d\u120d \u121b\u1235\u1270\u120b\u1208\u134d<\/li>\n<li>\u12a8\u12e8\u12a0\u1245\u1323\u132b\u12c9 \u1308\u1262 \u1232\u1218\u1323 \u1270\u1240\u1265\u120e \u1260\u1275\u12ad\u12ad\u1208\u129b \u1218\/\u12021\/64 \u1218\u1235\u122b\u1275<\/li>\n<\/ul>\n<p><strong><b>3.1.4 <\/b><\/strong><strong><b>\u12e8\u1308\u1295\u12d8\u1265<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1241\u1325\u1325\u122d<\/b><\/strong><\/p>\n<ul>\n<li>\u12e8\u12f5\u122d\u1305\u1271\u1295\u1308\u1295\u12d8\u1265\u00a0\u1260\u1325\u1295\u1243\u1244\u00a0\u1218\u1246\u1323\u1320\u122d<\/li>\n<li>\u1205\u1308\u12c8\u1325\u12ad\u134d\u12eb\u12ce\u127d\u1295\u00a0\u1218\u12a8\u120b\u12a8\u120d<\/li>\n<li>\u12e8\u12cd\u1238\u1275\u12c8\u132a\u12ce\u127d\u1295\u00a0\u1218\u1246\u1323\u1320\u122d<\/li>\n<\/ul>\n<p><strong><b>3.1.5 <\/b><\/strong><strong><b>\u12e8\u122a\u1356\u122d\u1275<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12a0\u1240\u122b\u1228\u1265<\/b><\/strong><\/p>\n<ul>\n<li>\u1208\u1283\u120b\u134a\u12ce\u127d\u1275\u12ad\u12ad\u1208\u129b\u00a0\u122a\u1356\u122d\u1275\u00a0\u121b\u1245\u1228\u1265<\/li>\n<li>\u12e8\u1308\u1262\u1293\u12c8\u132a\u00a0\u1201\u1294\u1273\u00a0\u121b\u1233\u12c8\u1245<\/li>\n<li>\u12e8\u1260\u1300\u1275\u12a0\u1320\u1243\u1240\u121d\u00a0\u1218\u130d\u1208\u133d<\/li>\n<\/ul>\n<p>3.1.6<strong><b>\u00a0<\/b><\/strong><strong><b>\u12e8\u1230\u1290\u12f5<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12a0\u12eb\u12eb\u12dd<\/b><\/strong><\/p>\n<ul>\n<li>\u12f0\u1228\u1230\u129e\u127d\u1295\u1260\u1225\u122d\u12d3\u1275\u00a0\u121b\u1235\u1240\u1218\u1325<\/li>\n<li>\u12e8\u12ad\u134d\u12eb\u121b\u1235\u1228\u1303\u12ce\u127d\u1295\u00a0\u121b\u12f0\u122b\u1300\u1275<\/li>\n<li>\u12e8\u134b\u12ed\u1293\u1295\u1235\u134b\u12ed\u120e\u127d\u1295\u00a0\u1218\u1320\u1260\u1245<\/li>\n<\/ul>\n<p><strong><b>3.2.4<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12e8\u130d\u1265\u122d<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u12a5\u1293<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1215\u130b\u12ca<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u1309\u12f3\u12ee\u127d<\/b><\/strong><\/p>\n<ul>\n<li>\u12e8\u130d\u1265\u122d\u12ad\u134d\u12eb\u12ce\u127d\u1295\u00a0\u121b\u1235\u120b\u1275<\/li>\n<li>\u12e8\u1218\u1295\u130d\u1235\u1275\u1205\u130e\u127d\u1295\u00a0\u1218\u12a8\u1270\u120d<\/li>\n<li>\u12e8\u1273\u12ad\u1235\u122a\u1356\u122d\u1275\u00a0\u121b\u12d8\u130b\u1300\u1275<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><b> <\/b><strong><b>\u12e8\u1240\u1295<\/b><\/strong><b><\/b><strong><b>\u1270\u12d5\u1208\u1273\u12ca<\/b><\/strong><b><\/b><strong><b>\u1270\u130d\u1263\u122d<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u121d\u1233\u120c<\/b><\/strong><\/li>\n<li>\u12e8\u1240\u1295\u1308\u1262\u1293\u00a0\u12c8\u132a\u00a0\u1218\u1218\u12dd\u1308\u1265<\/li>\n<li>\u12e8\u12ad\u134d\u12eb\u1230\u1290\u12f6\u127d\u00a0\u121b\u1228\u130b\u1308\u1325<\/li>\n<li>\u126b\u12cd\u1278\u122d\u121b\u12d8\u130b\u1300\u1275<\/li>\n<li>\u12e8\u1263\u1295\u12ad\u1202\u1233\u1265\u00a0\u1218\u12a8\u1273\u1270\u120d<\/li>\n<li>\u12e8\u12c8\u122d\u122a\u1356\u122d\u1275\u00a0\u121b\u1320\u1293\u1240\u1245<\/li>\n<li>\u1208\u12a0\u1235\u1270\u12f3\u12f0\u122d\u122a\u1356\u122d\u1275\u00a0\u121b\u1245\u1228\u1265<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>3\u129b\u1366\u12e8\u12ad\u134d\u12eb\u1293\u00a0\u00a0\u134d\u12ed\u1293\u1295\u1235\u1261\u12f5\u1295\u00a0\u1218\u122a\u00a0\u1270\u130d\u1263\u122d\u1293\u00a0\u1203\u120b\u134a\u1290\u1275 \u12e8\u12ad\u134d\u12eb\u1293\u00a0\u1202\u1233\u1265\u00a0\u121b\u1320\u1243\u120b\u12eb\u00a0\u121b\u1208\u1275\u00a0\u1260\u12f5\u122d\u1305\u1275\u1363\u00a0\u1260\u1218\u1295\u130d\u1235\u1275\u00a0\u1270\u124b\u121d\u1363\u00a0\u1260\u1295\u130d\u12f5\u00a0\u1264\u1275\u00a0\u12c8\u12ed\u121d\u00a0\u1260\u121b\u1295\u129b\u12cd\u121d\u00a0\u1270\u124b\u121d\u00a0\u12cd\u1235\u1325\u00a0\u12e8\u1308\u1262\u1293\u00a0\u12c8\u132a\u00a0\u1308\u1295\u12d8\u1265\u1295\u00a0\u1260\u1275\u12ad\u12ad\u120d\u00a0\u1218\u1218\u12dd\u1308\u1265\u1363\u00a0\u1218\u1246\u1323\u1320\u122d\u1363\u00a0\u121b\u1320\u1243\u1208\u12ed\u00a0\u12a5\u1293\u00a0\u122a\u1356\u122d\u1275\u00a0\u121b\u1245\u1228\u1265\u00a0\u12e8\u121a\u12eb\u12ab\u1275\u1275\u00a0\u12e8\u1202\u1233\u1265\u00a0\u1225\u122b\u00a0\u1290\u12cd\u1362 3.1 \u12cb\u1293\u00a0\u12cb\u1293\u00a0\u1225\u122b\u12ce\u127d 3.1.1\u00a0\u12e8\u12ad\u134d\u12eb\u00a0\u1202\u12f0\u1275\u00a0\u12a0\u1235\u1270\u12f3\u12f0\u122d \u12e8\u1230\u122b\u1270\u129e\u127d\u12f0\u1218\u12c8\u12dd\u00a0\u12ad\u134d\u12eb\u00a0\u121b\u12d8\u130b\u1300\u1275 \u12e8\u12a0\u1245\u122b\u1262\u12ce\u127d\u12ad\u134d\u12eb\u00a0\u1218\u1348\u1338\u121d \u12e8\u12cd\u120d\u12ad\u134d\u12eb\u12ce\u127d\u1295\u00a0\u1218\u1246\u1323\u1320\u122d \u12e8\u1263\u1295\u12ad\u12ad\u134d\u12eb\u12ce\u127d\u1295\u00a0\u121b\u1228\u130b\u1308\u1325 \u127c\u12ad\u1363\u12f0\u1228\u1230\u129d\u00a0\u12a5\u1293\u00a0\u126b\u12cd\u1278\u122d\u00a0\u121b\u12d8\u130b\u1300\u1275 3.1.2 \u12e8\u1202\u1233\u1265\u00a0\u1218\u12dd\u1308\u1265\u00a0\u12a0\u12eb\u12eb\u12dd \u12e8\u1240\u1295\u1308\u1262\u1293\u00a0\u12c8\u132a\u00a0\u1218\u12dd\u1308\u1265\u00a0\u1218\u1219\u120b\u1275 \u12e8\u1308\u1295\u12d8\u1265\u12a5\u1295\u1245\u1235\u1243\u1234\u00a0\u1218\u1218\u12dd\u1308\u1265 \u12e8\u1304\u1294\u122b\u120d\u120c\u1300\u122d\u00a0\u121b\u12d8\u130b\u1300\u1275 \u12e8\u1263\u1295\u12ad\u1202\u1233\u1265\u00a0\u121b\u1235\u1273\u1228\u1245 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