UBUSHINJACYAHA v. SIBOMANA

UBUSHINJACYAHA v. SIBOMANA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2015-03-26 - Case/document no.: RPA 0470/14/HC/KIG - Collection: High Court

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UBUSHINJACYAHA v. SIBOMANA [Rwanda URUKIKO RUKURU – RPA 0470/14/HC/KIG (Mugabo, P.J.) 26 Werurwe 2015] Amategeko yerekeye ibimenyetso – Raporo y’igenzura (audit) – Abafite ububasha bwo gukora raporo y’igenzura – Raporo yakozwe n’abashinzwe gukurikirana ibikorwa bya Koperative bafatanyije n’umuhanga wigenga ifite agaciro. Amategeko mpanabyaha – Kunyereza umutungo wa leta – Ababazwa umutungo wa leta wanyerejwe – Ubazwa abashinzwe gusinya kuri konti ndetse n’abakurikiranira ibikorwa bya kperative. Incamake y’ikibazo: Sibomana Ananie, Mukeshamariya Venantie na Musabyemariya Francine barezwe n’ubushinjacyaha mu Rukiko Rwisumbuye rwa Gasabo bashinjwa gukora no gukoresha inyandiko mpimbano no kunyereza umutungo wa leta. Urukiko rwasanze ibimenyetso rwashyikirijwe n’ubushinjacyaha birimo gushidikanya kandi birimo urujijo nuko bagirwa abere. Ubushinjacyaha bwajuririye icyo cyemezo mu Rukiko Rukuru buvuga ko umucamanza yirengagije raporo y’igenzura ayambura agaciro avuga ko yakozwe n’abatabifitiye ububasha, kuba yararanzwe n’ukwivuguruza mu cyemezo cye, kuvuga ko audit itagaragaza amafaranga yose yagomabaga gucungwa ngo hagaragazwe ayanyerejwe, kuba umucamanza yaravuze ko inyandiko zivugwa ko zahimbwe atari byo kandi ziri muri dosiye ndetse ziherekejwe n’ibimenyetso bitandukanye. Mu kwiregura bwa mbere Musabyemariya Francine yasabye umwanya wo kwiregura kuri raporo ya audit kuko yakozwe

adahari, nyuma yo kubyemererwa yagarutse kwiregura ari kumwe na Mukeshamariya Venantie. Bavuze ko ubujurire bw’Ubushinjacyuaha nta shingiro bufite. Sibomana Ananie we ntiyari yitabye. Incamake y’icyemezo: 1. Umucamanza ntiyagombaga gutesha agaciro igenzura (audit) ryakozwe kuko ryakozwe n’abari bashinzwe kugenzura ibikorwa abashinjwa bari bafite mu nshngano z’abo hiyongereyeho n’umuhanga (consultant) mu igenzura (audit) wabiherewe ububasha n’Ikigo cy’Igihugu Gishinzwe Iterambere bagaragaje umubare w’amafaranga yagombaga gucungwa wagaragajwe kandi hakerekanwa n’ayanyerejwe 2. Amafaranga yanyerejwe hakoreshejwe inyandiko mpimbano agomba kuryozwa abasinyaga kuri konti ya Koperative ndetse n’abashinzwe gukurikirana ibikorwa byayo. Ubujurire bufite ishingiro; Urubanza rwajuririwe rurahindutse; Icyaha cyo gukora no gukoresha inyandiko mpimbano no kurigisa umutungo gihama abaregwa; Sibomana Ananie, Mukeshamariya Venantie na Musabyemariya Francine igihano cy’igifungo cy umwaka umwe n’ihazabu ya 500.000frw ‟ ; Bategetswe gusubiza amafaranga Koperative Turwane ku Buzima Ruhuha yanyerejwe angana na10.147.305 Frw Bategetswe kwishyura amagarama y’urubanza

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Amategeko yshingiweho: Itegeko Ngenga No 01/2012/OL ryo kuwa 02/05/2012 rishyiraho igitabo cy’amategeko ahana, ingingo za46, 78, 84, 325, 609, 610 na 611 Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Ubushinjacyaha bwaregeye Urukiko Rwisumbuye rwa Gasabo abitwa SIBOMANA Ananie, Mukeshamariya Venantie na Musabyemariya Francine bubakurikiranyeho icyaha cyo gukora no gukoresha inyandiko mpimbano no kunyereza umutungo bari bashinzwe gucunga, urwo Rukiko rumaze gusuzuma ibimenyetso bw ubushinjacyaha n imyiregurire y abaregwa ‟ ‟ ‟ rwemeza ko ibimenyetso by ubushinjacyaha birimo urujijo no gushidikanya bigomba kurengera ‟ abashinjwa , bityo rubagira abere ku byaha bakurikiranyweho; [2] Ubushinjacyaha ntibwishimiye imikirize y urubanza, bujuririra Urukiko Rukuru, ikirego ‟ cyabwo cyandikwa mu bitabo by uru Rukiko kuri numero RPA 0470/14/HC/KIG, iburanisha ‟ rishyirwa kuwa 18/02/2015, uwo munsi ugeze hitaba Musabyemariya Francine naho Mukeshamariya Venancie na Sibomana Annanie ntibitaba Urukiko ariko barahamagawe mu buryo bukurikije amategeko, Urukiko Rutegeka ko iburanisha rikorwa badahari, naho ubushinjacyaha bwari buhagarariwe na PN Kayitare Jean Baptiste; [3] Ubushinjacyaha bwajuriye kubera impamvu zikurikira: Kuba Umucamanza yarirengagije raporo ya AUDIT yakorewe abaregwa, avuga ko abayikoze nta bubasha babifitiye kandi abona neza ko bose aho basinye ubwabo

ari abagenzuzi kuko uwitwa Nkazamugabo Dieudonne ari umugenzuzi mu kigo cya SEDC, Madame Njeri nawe akaba umugenzuzi muri icyo kigo, abandi bavugwa muri iyo raport umwe ni umukozi wa Minisante ushinzwe gukurikirana ibyo bikorwa undi ni umukozi wa SEDC ukorera mu karere wagombaga gusinya kuri raporo kuko ariho yari yakorewe, bugasanga ntaho Umucamanza yahera yambura ububasha abagenzuzi ngo yemeze ko nta bubasha bafite; Ku gace ka 10 ka kopi „urubanza, Umucamanza aragaragaza ukwivuguruza, aho ubwa mbere avuga ko abakoze audit batari bafite ububasha, ahandi ati: “ndetse bikanagaragara ko ahubwo bari mu bari bashinzwe kugenzura imikorere y’abaregwa”, ibi bikaba bitumvikana uburyo umucamanza ubwe yakwemeza ko abakoze audit bari bashinzwe kugenzura imikorere y abaregwa akongera ahandi akavuga ko nta bubasha bari bafite, ‟ bituma abaregwa bagirwa abere kandi barakoze icyaha, Ku gace ka 11 ka kopi y urubanza Umucamanza avuga ko audit itagaragaza amafaranga ‟ yose yagombaga gucungwa n abaregwa, akirengagiza ko muri audit hagaragazwa ko ‟ abaregwa banyereje 10.147.305frw, bivuze ko ayo mafaranga yanyerejwe yakuwe muyo bari bashinzwe gucunga yose, ku buryo iyo umucamanza aza kuba atumva neza ibikubiye muri raporo ya audit aba yarahamagaje abayikoze, agasobanurirwa kuko we atari expert,

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cyangwa se akiyambaza abandi ba expert, aho guhita afata umwanzuro wo kugira abere abaregwa kandi hari ibimenyetso byagaragajwe n Ubushinjacyaha bidashidikanywaho; ‟ Ku gace ka 12 Umucamanza avuga ko na rutonde rw abajyanama b ubuzima ruhari ‟ ‟ bituma agira abaregwa abere ku cyaha cyo kunyereza n icyaha cyo gukora no gukoresha ‟ inyandiko mpimbano, nyamara iyo liste yari kuri annexe ya audit ku buryo icyakagombye kwitabwaho kwari ukureba ko inyerezwa ryabayeho koko aho kwibanda ku rutonde kandi ntacyo rwari gufasha Urukiko, uretse ko narwo rwari muri dosiye yashyikirijwe Urukiko; Ku gace ka 13 Umucamanza yagaragaje ko inyandiko zivugwa ko zahimbwe, atari byo yirengagije ko ibikubiye muri audit bigaragaza inyandiko zahimbwe zanashyizwe muri dosiye zinaherekejwe n ibimenyetso, bityo bugasanga nta gushidikanya kwakagombye ‟ kubaho mu gutanga ibimenyetso ngo bitume n abaregwa bagirwa abere, ahubwo ‟ ikigaragara akaba ari uko Umucamanza yirengagije ibimenyetso byatanzwe n Ubushinjacyaha, hakaba harabayeho kwitirinya ibikubiye muri audit kandi ibisobanura ‟ neza, bityo bukanasanga Umucamanza atari gukora interprétation ya audit, ahubwo yari kwiyambaza abahanga mu gihe atabyumva neza ariko nta byite gushidikanya; [4] Ubushinjacyaha buvuga ko ibimenyetso byirengagijwe ari ibi bikurikira: Inyandiko abaregwa bahimbye bagaragaza igurwa ry ibiryo by inkoko n uwitwa ‟ ‟ ‟ Mubandakazi

Spéciose kandi ritarabayeho kuko bigaragara ko iyo nyandiko isinyweho n imikono itandukanye y umuntu umwe bigaragaza ko yakozwe igamije kubafasha ‟ ‟ kurigisa ayo mafaranga ahwanye na 328.000frw cyane ko Mubandakazi yabajijwe agahakana iby iyo nyandiko akanavuga ko atayizi ko n umukono uriho atari uwe; ‟ ‟ Inyandiko bahimbye igaragaza igurwa ry ibiryo by inkoko n uwitwa Rutegesha ‟ ‟ ‟ Boniface kandi ritarabayeho kuko bigaragara ko izo nyandiko zisinyweho n imikono ‟ itandukanye y umuntu umwe, bigaragaza ko yakozwe igamije kubafasha kurigisa ayo ‟ mafaranga ahwanye na 243.900frw cyane cyane ko na Rutegesha Boniface yabajijwe agahakana ko izo nyandiko atazizi ko n umukono uriho atari uwe; ‟ Inyandiko bahimbye bagaragaza igurwa ry ibiryo by inkoko n uwitwa Itangishaka ‟ ‟ ‟ Abdou kandi bitarabayeho nkuko bigaragara ko izo nyandiko zisinyweho n imikono ‟ itandukanye kandi ari iy umuntu umwe bigaragara ko zakozwe hagamijwe kubafasha ‟ kurigisa ayo mafaranga ahwanye na 426.250frw cyane ko mu ibazwa rya Itangishaka yavuze ko yagurishije iryo shyirahamwe ibiryo by inkoko ariko ko izo nyandiko atazizi ‟ kandi ko atitwa Itangishaka Abdou ahubwo ko yitwa Itangishaka Muhamed kandi ko nta wundi muntu utuye muri uwo Murenge witwa Itangishaka Abbaddu, avuga ko n umukono uri kuri izo nyandiko atari uwe anemeza ko uhereye no kunyandiko ‟ yanditseho 300.000frw ko n uwateranya abacuruzi bose

bakorana ntawabona ifu ‟ y indagara igeze kuri ayo mafaranga; ‟ Inyandiko zitandukanye zigaragaza ko uwitwa Ndayisenga Stanislas yishyuwe amafaranga yo kuba yaragurishije inkwavu n iryo shyirahamwe angana na 251.000frw ‟ kandi mu ibazwa rye Ndayisenga yarahakanye ko imikono iriho atari iye, akavuga ko hari amafaranga yishyuwe ariko ko muri izo nyandiko bayatubuye cyane, Ubushinjacyaha bugasoza buvuga ko ibyo bimenyetso batanze bigaragaza ubushake abaregwa bagize bwo gukora icyaha;

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[5] Mu kwiregura bwa mbere Musabyemariya Francine yavuze ko atemeranya na AUDIT kuko yakozwe adahari, asaba Urukiko ko ayihabwa akajya gutegura uko azayireguraho, Urukiko rurabimwemerera hanyuma za kwiregura mu nyandiko hamwe na Mukeshamariya Venantie mu buryo bukurikira: Ntabwo Umucamanza yerengagije raporo ya audit nkuko ubushinjacyaha bubivuga, ahubwo nta gaciro audit yahawe kuko yakozwe n abantu batabifitiye ububasha, bavuga ‟ ko hari uburyo buteganywa n amategeko audit ikorwamo, ‟ abayikora n uko ikorwa, ibyo bikaba bitarahirijwe ari nabyo byatumye idahabwa agaciro ‟ kandi ibyo Umucamanza akaba yarabisobanuye bihagije; Ko nta kwivuguruza kugaragara mubyo Umucamanza yavuze mu gace ka 10 kuko kugenzura imikorere no gukora AUDIT n inshingano ebyiri zitandukanye kandi uretse ‟ kwigiza nkana n ubushinjacyaha nabwo buziko izo nshingano zitandukanye, ntabwo rero ‟ byakwitwa kwivuguruza k Uumucamanza ahubwo Umucamanza yashyize mu bikorwa ‟ ibijyanye n amategeko; ‟ Ibyo Umucamanza asobanura mu gace ka 11 n uburyo buteganywa n amategeko audit ‟ ‟ ikorwamo, ko hagomba kugaragazwa amafaranga yose yagombaga gucungwa, kugira ngo aherweho mu kugaragaza ayanyerejwe, ibyo akaba ariko bikorwa mu gihe audit yakozwe n ababifitiye ububasha : kuba rero byarakozwe mu buryo bunyuranyije ‟ n ubusanzwe bukoreshwa ari nabwo bwemewe n amategeko ntabwo Umucamanza yari ‟ ‟ kubibona ngo aceceke; Nk uko

biteganywa n ingingo ya 70 y itegeko ngenga no01/2012/OL ryo kuwa ‟ ‟ ‟ 02/05/2012 rishyiraho igitabo cy amategeko ahana aho igira iti: “urukiko ruca urubanza ‟ rukurikije ibyo itegeko riteganya, rugomba kugaragaza impamvu rushingiyeho rufata icyemezo”. Umucamanza mu gufata icyemezo yakurikije ibiteganywa n iyi ngingo, ‟ ntabwo yari gushingira mu bikubiye muri audit kandi iyo audit yarakozwe mu buryo budakurikije amategeko; Ibyo Umucamanza yashingiyeho mu gufata icyemezo n ibiteganywa n ingingo ya 86al2 ‟ ‟ yiitegeko no30/2013 ryo kuwa 24/5/2013 ryerekeye imiburinishirize y imanza ‟ z inshinjabyaha aho igira iti: urukiko ruhamya mu buryo butavuguruzwa ko ibimenyetso ‟ byose bishinja cyangwa bishinjura ari byo kandi bishobora kwemerwa, bityo icyemezo Umucamnza yafashe mu rubanza RP 0068/14/TGI/GSBO gikurikije amategeko; Bagasanga ntacyo Urukiko rwirengagije na kimwe ahubwo Umucamanza yarakurikije ibyo amategeko ateganya kandi mubyo Umucamanza yakoze byose nta na kimwe Ubushinjacyaha bwagaragaje cyaba kinyuranye n amategeko, basoza bavuga ko ‟ ubujurire bw ubushinjacyaha nta shingiro bufite; ‟ [6] SIBOMANA Ananie ntiyireguye ku myanzuro y Ubushinjacyaha kuko atigeze yitaba ‟ Urukiko n ubwo yahamagawe hakurikije amategeko ‟ Ikigomba gusuzumwa muri uru rubanza akaba ari ukumenya agaciro kagomba guhabwa raporo ya audit n’ibimenyetso biyikubiyemo II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA

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Ku birebana na audit [7] Urukiko rurasanga igenzura(audit) yarakozwe n abakozi batatu aribo Bwana Nkunda ‟ Denis umukozi wa Ministeri y ubuzima, bwana Mburamatare Daniel umugenzuzi mu kigo cya ‟ SEDC Bwana Habinshuti Olivier umukozi wa SEDC ukorera mu Karere ka Bugesera bigaragara ko babiri muri abo bagenzuzi, ari abakozi ba Misiteri y ubuzima bari bashinzwe kugenzura ‟ imikorere y abajyanama b ubuzima n uburyo inkunga zibageraho zikoreshwa, umugenzuzi wa ‟ ‟ ‟ gatatu, Bwana Mburamatare Daniel akaba ari umuhanga mu by igenzura( consultant) ‟ wabiherewe ububasha na RDB( Rwanda Development Board) nk uko bigarazwa n icyemezo ‟ ‟ Ubushinjacyaha bwashyikirije Urukiko cyakozwe kuwa 20/07/2012, bivuze rero ko nta mpamvu Umucamanza wa mbere yagombaga gutesha agaciro iyo raporo kuko yakozwe n abantu ‟ babifitiye ububasha; [8] Rurasanga no kuba Umucamanza wa mbere yaravuze ko amafaranga yacunzwe atagaragajwe ngo hamenyekane ayanyerejwe atari byo kuko ubugenzuzi bwagaragaje ko amafaranga yose yoherejwe ahwanya na 39.753.239frw kandi ko yose yaciye kuri konti y abajyanama b ubuzima hanyuma hakanyerezwa 10.147.305frw kandi aya ngaya ‟ ‟ hakagaragazwa uko yagiye anyerezwa bityo ibisobanuro Umucamanza yatanze akaba atari byo; [9] Rurasanga ikindi kigaragazwa ko raporo itagombaga guteshwa agaciro ari uko hari ibimenyetso simusiga bigaragaza ko amafaranga yanyerejwe ariko ntibyitabweho,

ibyo bimenyetso bikaba bikubiye muri raporo y igenzura ahagaragaraga ko abitwa Ndayisenga ‟ Stanislas, Itangishaka Muhamed, Rutegesha Boniface na Mubandakazi Spéciose hari ibiryo by amatungo bagurishije ishyirahamwe bakakira amafaranga anyuranye bakanayasinyira ‟ nyamara mu ibazwa ryabo bakaba barahakanye ko nta mafaranga bakiriye ko n inyemezabwishyu zagaragajwe muri raporo ataribo bazanditse n imikono iriho ikaba atari ‟ ‟ iyabo; [10] Rurasanga ikindi gituma iyi raporo igomba guhabwa agaciro ari uko, n ubwo koko ‟ abaregwa batari bayimenyeshejwe mbere, no kuva aho bayiboneye kuko Urukiko rwategetse ubushinjacyaha kuyibaha ntacyo bashatse kuyivugaho, uretse kuvuga ko batayemera, iyo myiregurire yabo Urukiko rukaba nta gaciro ruyiha kuko mu gihe yagaragajwe bagombaga kwerekana ko ibiyivugwamo ari ibinyoma bakayivuguruza; Ku birebana n’ibikubiye muri iyo raporo [11] Urukiko rurasanga kuva Coperative yatangira muri 2009 harafunguwe konti yayo muri Banki y Abaturage ya Ruhuha ifite no 424300981311 iyo konyi ikaba yaragiye icungwa mu ‟ buryo bukurikira: Kuva kuri 26/02/2010 – 01/08/2012 yacunzwe n aba bakurikira: UWIMANA ‟ Annonciata Perezida wa Koperative, Mukeshamariya Venantie, umwanditsi n umubitsi, ‟ na Hakizimana Celestin visi, Perezida ; Kuva 02/08/2012 kugeza 31/12/2013 Koperative yacunzwe na: Mukeshamariya Venantie Perezida, Nyirafashaho Jeannine umwanditsi n umubitsi na Musabyemariya Francine ‟ Visi Perezida;

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[12] Rurasanga muri icyo gihe cyose Sibomana Ananie ariwe wari ushinzwe gukurikirana ibikorwa by abajyanama b ubuzima na Koperative yabo ndetse no kubirebana n imikoreshereze ‟ ‟ ‟ y amafaranga bohererezwa na Minisante, akaba yari ashinzwe gufasha Koperative kubahiriza ‟ amabwiriza y itangwa ry amafaranga aturuka muri Minisante, aho 30% yahabwaga abajyanama ‟ ‟ b ubuzima 70% ikaguma mu mutungo wa Koperative kugira ngo azakoreshwe mu ishoramari; ‟ [13] Rurasanga rero nk uko byagaragajwe na raporo y ubugenzuzi amafaranga yose ‟ ‟ yanyerejwe ahwanye na 10.147.305frw hakoreshejwe inyandiko mpimbano ari aya akurikira: 5.137.500frw agomba kubazwa Mukeshamariya Venantie, Musabyemariya Francine , Nyirafashaho Jeannine na Uwimana Annonciata kuko aribo basinyaga kuri konti ya Koperative banashinzwe ikurikirana ry ikoreshwa ry amafaranga nkuko biteganywa n itegeko rigenga ‟ ‟ ‟ amakoperative; hakaba na 5.009.805frw agomba kubazwa Mukeshamariya Venacie, Musabyemariya Francine, Nyirafashaho Jeannine na Uwimana Annonciata bafatanyije na SIBOMANA Ananie mu kunyereza amafaranga ya PBF( Performance Based Finance); [14] Rurasanga muri uru rubanza abagomba guhanwa ari abakurikiranwe n ubushinjacyaha ‟ aribo: Sibomana Ananie, Mukeshamariya Venantie na Musabyemariya Francine abandi Ubushinjacyaha bwasanga ari ngombwa bukabakurikirana aribo Nyirafashaho Jeannine na Uwimana Annonciata

; [15] Rurasanga icyaha cyo gukora no gukoresha inyandiko mpimbano no kurigisa umutungo wa Leta gihama Sibomana Ananie, Mukeshamariya venantie na Musabyemariya Francine hakurikijwe ingingo za 325, 609 , 610 na 611 z itegeko ngenga rishyiraho igitabo cy amategeko ‟ ‟ ahana; [16] Rurasanga ingingo ya 325 y itegeko ngenga no01/2012/OL ryo kuwa 02/05/2012 ‟ rishyiraho igitabo cy amategeko ahana ivuga ko umuntu wese urigisa umutungo, amafaranga, ‟ impapuro zivunjwa amafaranga, ibyemezo by imari n inyandiko bya Leta cyangwa bitari ibya ‟ ‟ Leta cyangwa ibintu byimukanwa by undi yabikijwe kubw umurimo ashinzwe; wonona ‟ ‟ cyangwa urigisa, akoresheje uburiganya, impapuro zifite agaciro k imari, yabikijwe cyangwa ‟ yahawe ku bw umurimo ashinzwe ahanishwa igifungo kuva ku myaka irindwi(7) kugeza ku ‟ myaka icumi(10) n ihazabu y amafaranga yikubye inshuro kuva kuri ebyiri (2) kugera kuri ‟ ‟ eshanu(5) z agaciro k umutungo warigishijwe cyangwa wononwe; ‟ ‟ [17] Rurasanga ingingo ya 609 y itegeko ngenga no01/2012/OL ryo kuwa 02/05/2012 ‟ rishyiraho igitabo cy amategeko ahana ivuga ko umuntu wese uhimba cyangwa uhindura mu ‟ buryo ubwo ari bwo bwose inyandiko, ashyiraho umukono cyangwa igikumwe bitari byo, yonona inyandiko cyangwa imikono, asimbuza abantu abandi, ahimba amasezerano, imiterere y ingingo zayo, igitsegetse gukorwa cyangwa icyarangije kwemeranywa, ahanishwa igifungo ‟ kirenze

imyaka itanu(5)kugeza ku myaka irindwi(7) n ihazabu y amafaranga y u Rwanda kuva ‟ ‟ ‟ ku bihumbi Magana atatu(300.000) kugeza kuri miliyoni eshatu(3.000.000); [18] Rurasanga ingingo ya 610 y itegeko ngenga no01/2012/OL ryo kuwa 02/05/2012 ‟ rishyiraho igitabo cy amategeko ahana ivuga ko umuntu wese uzi ko inyandiko ari impimbano, ‟ akayikoresha ku buryo ubwo ari bwo bwose, ahanishwa ibihano bimwe n uwayikoze; n ingingo ‟ ‟ ya 611 igateganya ko iyo uhimba inyandiko byakozwe n umukozi wa Leta mu mirimo ashinzwe ‟ cyangwa n undi ushinzwe umurimo w igihugu, igifungo kiba kuva ku myaka irindwi(7)kugeza ‟ ‟

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ku myaka icumi(10) n ihazabu y amafaranga kuva ku bihumbi Magana atanu(500.0000 kugeza ‟ ‟ kuri miriyoni eshanu(5.000.000); [19] Rurasanga kandi ingingo ya 84 y itegeko ngenga no01/2012/OL ryo kuwa 02/05/2012 ‟ rishyiraho igitabo cy amategeko ahana ivuga ko iyo habaye impurirane z ibyaha, uwakoze ‟ ‟ ibyaha yari guhanishwa ibihano byinshi byo gufungwa cyangwa by ihazabu, Umucamanza ‟ amuhanisha igihano kiruta ibindi yongera igihe cyangwa umubare bitewe n uburyo ibyaha ‟ byakozwe ariko ntarenze urugero ntarengwa wongeyeho icya kabiri cy icyo gihano kirushije ‟ ibindi gukomera; [20] Urukiko rurasanga hakurikijwe ibyo amategeko ateganya, igihano gikomeye kurusha ibindi ari ikirebana n ingingo ya 611 y itegeko rishyiraho igitabo cy amategeko ahana, ‟ ‟ ‟ rurasanga hakurikijwe iyo ngingo Sibomana Ananie, Mukeshamariya Venantie na Musabyemariya Francine bagombye guhanishwa igifungo cy imyaka irindwi(7); ‟ [21] Rurasanga ariko, kubera ko ari bwo bwa mbere buzwi bakora icyaha, binagaragara ko bitangiye imirimo rusange y igihugu, bafasha abajyanama b ubuzima, bagomba kugabanyirizwa ‟ ‟ igihano hakurikijwe ingingo ya 78 al3 y igitabo cy amategeko ahana iteganya ko igihano ‟ ‟ cy igifungo kirenze imyaka itanu(5) ariko kitageze ku myaka icumi(10) gishobora kugabanywa ‟ kugeza ku gifungo cy umwaka umwe(1), bityo bakaba bahanishijwe igihano cy igifungo ‟ ‟ cy umwaka umwe n ihazabu y

amafaranga ibihumbi Magana atanu(500.000frw) kuri buri wese; ‟ ‟ ‟ [22] Rurasanga ingingo ya 46 y itegeko ryavuzwe haruguru iteganya mu rubanza rwose ‟ rw inshinjabyaha rugennye igihano cy igifungo cyangwa cy ihazabu, Umucamanza ategeka ‟ ‟ ‟ gusubiza ibyarigishijwe, ibyibwe, ibyambuwe ku buryo bw uburiganya cyangwa ibyishyuwe ‟ bitari ngombwa, binyujijwe mu masezerano; bityo hakurikijwe iyi ngingo Urukiko rugasanga Sibomana Ananie, Mukeshamariya Venancie na Musabyemariya Francine bagomba gufatanya kwishyura amafaranga ya KOPERATIVE yanyerejwe ahwanye na 10.147.305frw nkuko agaragara muri raporo y igenzura; ‟ III. ICYEMEZO CY’URUKIKO [23] Rwemeye kwakira ubujurire bwatanzwe n Ubushinjacyaha rubusuzumye rusanga bufite ‟ ishingiro; [24] Rwemeje ko imikirize y urubanza RP0068/14/TGI/GSBO rwaciwe n Urukiko ‟ ‟ Rwisumbuye rwa Gasabo ihindutse; [25] Rwemeje ko icyaha cyo gukora no gukoresha inyandiko mpimbano no kurigisa umutungo gihama Sibomana Ananie, Mukeshamariya Venantie na Musabyemariya Francine; [26] Ruhanishije Sibomana Ananie, Mukeshamariya Venantie na Musabyemariya Francine igihano cy igifungo cy umwaka umwe n ihazabu ya 500.000frw; ‟ ‟ ‟ [27] Rutegetse Sibomana Ananie, Mukeshamariya Venancie na Musabyemariya Francine gusubiza amafaranga Koperative Turwane k ubuzima Ruhuha yanyerejwe angana ‟ na10.147.305frw;

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[28] Rubategetse gufatanya kwishyura amagarama y uru rubanza angana na 75.000frw, ‟ bakayatanga mu gihe gitegetse batayatanga agakurwa mu byabo ku ngufu za Leta.