URUKIKO RWISUMBUYE RWA NGOMA RURI I NGOMA RUHABURANISHIRIZA IMANZA Z’INSHINJABYAHA MU RWEGO RWA MBERE, RUHAKIRIJE MU RUHAME URUBANZA RP 0274/15/TGI/NGOMA NONE KU WA 29/12/2015 KU BURYO BUKURIKIRA:

ABABURANA:

UBUSHINJACYAHA ku rwego rwisumbuye rwa NGOMA

na

▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ na Mukaruzamba Cesarie, yavutse mu mwaka wa 1989, yavukiye mu mudugudu wa -, akagali ka Nyarutunga, Umurenge wa Nyarubuye, akarere ka Kirehe, intara y’Iburasirazuba. Abarizwa mu mudugudu wa Rebero I, akagali ka Nyagatovu, umurenge wa Mukarange, akarere ka Kayonza, intara y’Iburasirazuba; Ni umunyarwanda, ingaragu, umukozi wa DUTERIMBERE Ltd (▇▇▇▇▇▇▇), ntiyigeze akurikiranwa n’inkiko bizwi.

IBYAHA AREGWA:

- Kurigisa umutungo, icyaha giteganywa kandi kigahanishwa ingingo ya 325 y’itegeko Ngenga No 01/2012/OL ryo kuwa 02/05/2012 rishyiraho amategeko ▇▇▇▇▇.

- Guhimba inyandiko icyaha giteganywa kandi kigahanishwa ingingo ya 609 y’itegeko Ngenga No 01/2012/OL ryo kuwa 02/05/2012 rishyiraho amategeko ▇▇▇▇▇.

I. IMITERERE Y’URUBANZA

[1] NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ n’ubushinjacyaha icyaha cyo kurigisa umutungo n’ icyaha cyo guhimba inyandiko, akaba ashinjwa kuba ubwo yari umukozi wa DUTERIMBERE Ltd ishami rya Kayonza akora nka caissier yarakoze icyo bita depot/versement fictif y’amafaranga angana na miliyoni eshatu n’ibihumbi ▇▇▇▇▇▇ ▇▇▇▇▇ (3.200.000 frws) kuri compte y’uwitwa ▇▇▇▇▇▇ ▇▇▇▇▇ ifite No 1082458 ibarizwa muri DUTERIMBERE ayita ko ari umushahara w’ukwezi k’ Ukwakira 2014, ariko we agahita ayabikuza kubera ko iyo compte yari muri neagtif banki ikaba yarahise ikata ayayo igihumbi asigaye 3.199.000 aba ariyo abikuza ahita anatoroka akazi, ▇▇▇▇ ▇▇▇▇▇▇ kuba yarabikoze kuwa 6/2/2015, ariko mu kwezi kwa 23/1/2015 akaba yari yabikuje amafaranga ibihumbi 500.000 kuri konte ya Eastern Youth for Development ▇▇▇▇▇ ▇▇▇ babimenyeye ahita ayasubizaho. NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇ akaba akurikiranyweho icyaha cyo kurigisa imutungo; ubushinjacyaha buvuga ko hari ibimenyetso bikimushinja, bugasaba ko yahanishwa igifungo cy’imyaka icumi n’ihazabu y’amafaranga 18.495.000

[2] Ku munsi w’iburanisha NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇, akaba yari yaramenyeshejwe itariki yo kuburana mu buryo bukurikije amategeko ariko agasaba ko urubanza rusubikwa kuko yavugaga ko ashaka umwunganira, ku munsi rwimuriweho yasabye ko

rwasubikwa kuko arwaye igihe cyashyizweho cy’iburanisha akaba ataritabye, urukiko rukaba rwarafashe icyemezo cyo kuruburanisha adahari.

-Urukiko rurasuzuma muri uru rubanza ibyerekeranye no kumenya niba ibimenyetso bigaragazwa n’ubushinjacyaha bihamya NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ cyo kurigisa umutungo n’icyaha cyo guhimba inyandiko no kumenya ibihano yahanishwa ibyo byaha biramutse bimuhamye.

II. ISESENGURA RY’IBIBAZO BIRI MU RUBANZA

a) Kumenya niba ibimenyetso bigaragazwa n’ubushinjacyaha bihamya NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ icyaha cyo kurigisa umutungo

[3] Ubushinjacyaha buvuga ko icyaha cyo kurigisa umutungo NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ yagikoze ubwo yari caissier muri DUTERIMBERE ishami rya Kayonza, akaba ngo yarakoze versement fictif kuri konti y’uwitwa Kabera Sareh ifite No 1082458 ibarizwa muri DUTERIMBERE ashyiraho amafaranga angana na miliyoni eshatu n’ibihumbi ▇▇▇▇▇▇ ▇▇▇▇▇ ayita umushahara, ariko nyuma ahita ayabikuza. Ubushinjacyaha kandi buvuga ko mbere y’uko akora ibyo mu kwezi kwa mbere umwaka wa 2014 tariki ya 23 yabikuje amafaranga ibihumbi ▇▇▇▇▇▇ ▇▇▇▇▇ kuri konti ya Eastern Youth for Development, ▇▇▇ ▇▇▇ akaba yarahise ayasubizaho bikimara kugaragara ko ▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇.

[4] Umushinjacyaha avuga ko ibimenyetso bimuhamya icyo cyaha ▇▇▇ ▇▇▇ manager wa DUTERIMBERE witwa Ndateba ▇▇▇▇▇▇ yemeza ko NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ yacitse kuwa 6/2/2015 hagati ya 18h-19h yibye amafaranga ya DUTERIMBERE 3.200.000 ayacishije kuri konti ya ▇▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇ imaze igihe idakoreshwa, kuri iyo tariki mbere ya saa sita ▇▇▇▇▇ ▇▇▇ byari byamenyekanye ko yabikuje amafaranga ibihumbi 500.000 kuri konti ya EYUD (Eastern Youth United for Development) nta burenganzira ahawe uwo munsi nyuma ya saa sita ayasubizaho. Uwitwa MUKARUGWIZA Olive wakoranaga na NSENGIYUMVA kuri caisse ngo avuga ko we yakoze kugeza saa 14h asimburwa na NSENGIYUMVA, ngo akaba ariho yakoze ibyo akagenda 19h yibye amafaranga angana na 3.200.000 amuhamagaye terefoni ntiyacamo, uyu ngo akaba yaranavuze ko kuri uwo munsi umwe mu bagize Eastern Youth for Development yaje kureba konti yabo agasanga ▇▇▇▇▇▇ amafaranga ibihumbi 500.000 akitotomba, ko yabibwiye NSENGIYUMVA mu gitondo bagasanga ayo 500.000 yayashubijeho. ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇ wa EYUD nawe ngo yavuze ko umwe muri bagenzi be yagiye gusura konti yabo agasanga haburaho amafaranga 500.000, bagarutse kureba abakozi ▇▇ ▇▇▇▇▇ ▇▇▇ bababwira ko hari umukozi wabo wayakuyeho arongera ayasubizaho.

[5] Umushinjacyaha avuga ▇▇▇▇▇ ▇▇ raporo ya audit yemez ako NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ kuwa 6/2/2015 yahimbye imibare y’amafaranga 3.200.000 ayabitsa kuri konti ya KABERA Sleh arangije ayibikuzaho 3.199.000, kuwa 23/1/2015 ▇▇▇▇ ▇▇▇ akaba yarabikuje 500.000 kuri konti ya EYUD nta burenganzira abifitiye bimenyekana kuwa 06/2/2015 mbere ya sa sita uwo munsi nyuma ya sa sita ahita ayasubizaho. ▇▇▇▇ ▇▇▇ urupapuro rw’iyo operation rwasohowe na

operateur witwa Damascene kuwa 27/4/2015 rubigaragaza. Ikindi ngo kigaragaza ko ayo mafaranga ▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ n’▇▇▇ ▇▇▇ buri mukozi wa DUTERIMBERE aba afite icyo bita Login (umubare w’ibanga) ▇▇▇▇▇ ▇▇ operation yose akoze iba yanditseho izina rye, ngo bikaba bigaragara rero ko uwakoze depot y’amafaranga 3.200.000 kuri konti ya KABERA Saleh ▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇, uwabikuje 3.199.000 kuri iyo konti ▇▇▇▇▇ ▇▇▇▇. Umuvandimwe wa NSENGIYUMVA witwa ▇▇▇▇▇▇▇ ▇▇▇▇▇▇ nawe ▇▇▇ yakoranye na DUTERIMBERE amasezerano yo kwishyurira ▇▇▇▇ ▇▇▇▇ ▇▇▇ ▇▇▇▇▇▇▇▇▇ 3.200.000, ibi ▇▇▇▇▇ ▇▇▇ bigaragaza ko yemeye ko ariwe wayarigishije.

[6] Urukiko rurasanga n’ubwo NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ ▇▇▇ yiregure kubyo aregwa, ndetse akaba ataranigeze abazwa mu nzego z’iperereza ngo yisobanure ku byaha aregwa kuko amabazwa ye yagiye asubikwa ku mpamvu zimuturutseho, hari ibimneyetso bimuhamya icyaha. Nk’uko bigaragara muri dosiye uwitwa NDATEBA ▇▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇ umuyobozi wa DUTERIMBERE ishami rya Kayonza ashinja ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇ kuwa 6/2/2015 mu ma saha ya 18h -19h yataye akazi ngo akagenda atwaye n’amafaranga 3.200.000 yabye banki akoresheje konti y’uwitwa KABERA Saleh, ▇▇▇ ▇▇▇ yafashe ayo mafaranga akayashyira kuri iyo konti ayita umushahara w’ukwezi yarangiza akayabikuza, ▇▇▇▇▇ ▇▇▇ bajya muri system ya banki bagasanga kuri iyo konti nta foto y’uwo kabera yariho ▇▇▇▇▇ ▇▇ na nomero za terefoni zariho bazihamagaraga bakababwira ko zitabaho; Uyu NDATEBA kandi anavuga uko uwo munsi bari bari bakiriye ikibazo cy’abanyamuryango ba EYUD bavugaga ko bavugaga ko bagiye kuri konti yabo bagasanga ▇▇▇▇▇▇ amafaranga ibihumbi ▇▇▇▇▇▇ ▇▇▇▇▇, ariko ngo barebyeho basanga NSENGIYUMVA yayashubijeho, mu kubaza umukozi wakoranaga nawe kuri caisse ngo akababwira ko yabwiye NSENGIYUMVA ikibazo cy’abantu ▇▇ ▇▇▇▇ EYUD babuze amafaranga yabo kuko ▇▇▇ ▇▇▇▇ amaze kubona ko kuri 23/1/2015 kuri iyo konti hari havuye amafaranga 500.000 bikozwe na NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ icyo amusubiza ngo abonye ko byamenyekanye ayasubizaho.(C 5-9); Uwitwa MUKARUGWIZA Olive wakoranaga na NSENGIYUMVA nawe avuga ko yagiye kuwa 6/2/2015 ko atongeye kumubona ▇▇▇▇▇ ▇▇ na terefoni ye itariho ko yanagiye atwaye amafaranga ya DUTERIMBERE. Asobanura ▇▇▇▇▇ ▇▇ kuri iyo tariki yo kuwa 6/2/2015 umuntu wo muri EYUD yaje akamubaza uko konti yabo ihagaze, ngo arebye asangaho atarenga 40.000 abimubwiye aritotomba, agasobanura ko ubwo ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ ▇▇▇▇ aje kumusimbura yamuhaye raporo nabyo akabimubwira ko baramutse bagarutse yamurebera ko ayo mafaranga yaba yarabikujwe, bukeye bwaho ngo niho uwo muntu wo muri EYUD yagarutse barebye kuri konti basanga ayo mafaranga yasubijweho na NSENGIYUMVA ▇▇▇▇▇ ▇▇▇ banabona ariwe wari wayakuyeho (C 10-11);

[7] ▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ kuri ubu buhamya bumaze kugaragazwa ndetse no kubwa ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇ wari perezida wa Eastern Youth United for Development usobanura uburyo yabanje kubura amafaranga kuri konti yabo nyuma bakaza gusanga umukozi wa banki yayashubijeho (12-13), hakaba hari na raporo y’ubugenzuzi igaragaza ko NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ umushahara ungana na 3.200.000 kuri konti nta nyandiko ashingiyeho nyuma agahita ayabikuza, ▇▇▇▇▇ ▇▇▇ uwo mubare w’amafaranga ukaba utagaragara kuri historique ya

banki, ko nta n’umukoresha wigeze wishyura ayo mafaranga kuri konti ndetse ko nta na bordereau yo kubitsa ayo mafaranga yigeze ikorwa, ikaba inagaragaza kandi uburyo NSENGIYUMVA yabikuje amafaranga ibihumbi 500.000 ya Eastern Youth United for Development nyuma akaza kuyasubizaho (C19-20), ni ibimenyetso bishinja NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ icyaha cyo kunyereza umutungo yari ashinzwe gucunga nk’umukozi wa banki, kuko n’ikimenyimenyi usibye raporo y’ubugenzuzi n’imvugo z’abatangabuhamya, umuvandimwe wa NSEGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇ ▇▇▇▇▇▇▇▇▇ (C 51-52) ndetse hari list of transaction on a saving account igaragaza uburyo ayo mafaranga 3.200.000 yashyizwe kuri konti No 58860 kuwa 2/6/2015 (C 21), inyandiko zigaragaza uburyo ▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ akanabikuza ayo mafaranga kuko Login (umubare w’ibanga) wakoreshejwe ugaragaza amazina ye (C 22-23, 27-28), bityo rero icyo cyaha kikaba kimuhama.

b) Kumenya niba NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ n’icyaha cyo guhimba inyandiko

[8] Uhagarariye ubushinjacyaha avuga ko icyaha cyo guhimba inyandiko NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ yagikoze ubwo yafataga amafaranga akayashyira kuri konti ya Saleh, ko iyo depot fictif ariyo nyandikompimbano yakoze.

[9] Urukiko rusanga nta bimenyetso simusiga bigaragaza ko NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ yakoze icyaha cyo guhimba inyandiko, kuko n’ubwo ubushinjacyaha buvuga ko igikorwa kigize icyo cyaha kigaragarira mu gufata ayo mafaranga agashyirwa kuri iyo konti ya Saleh ko nta nyandiko yahimbwe ifatika ihari, nta kigaragaza ko iyo konti itari isanzwe ihari kuko hatagaragajwe ibimenyetso byerekana niba nayo yarayihimbye, bityo hashingiwe ku ngingo ya 3 y’itegeko No 15/2004 ryo kuwa 12/6/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo ivuga ko buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana, n’iya 85 y’itegeko No 30/2013 ryo kuwa 24/5/2013 ryerekeye imiburanishirize y’imanza z’inshinjabyaha ivuga ko ubushinjacyaha bufite inshingano yo kugaragaza ibimenyetso bihamya uregwa icyaha, iki cyaha kikaba kitamuhama.

c) Ibirebana n’ibihano NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇

[10] Ubushinjacyaha busaba ko NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ igifungo cy’imyaka icumi n’ihazabu y’amafaranga 3.199.000 kongeraho 500.000 bigakubwa inshuro eshanu ni ukuvuga 18.594.000, no guhanishwa igifungo cy’imyaka irindwi n’ihazabu ya miliyoni eshatu n’ihazabu y’amafaranga 3.000.000 ku cyaha cyo guhimba inyandiko. NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ urukiko ngo agire icyo abivugaho.

[11] Urukiko rurasanga nk’uko byasobanuwe NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ n’icyaha cyo kurigisa umutungo agomba no kugihanirwa hashingiwe ku ngingo ya 325 y’itegeko ngenga No 01/2012/OL ryo kuwa 02/5/2012 rishyiraho amategeko ▇▇▇▇▇ ivuga ko umuntu wese unyereza umutungo, amafaranga cyangwa impapuro ziunjwa amafaranga, ibyemezo by’imari n’inyandiko za Leta cyangwa bitari ibya Leta cyangwa ibintu byimukanwa by’undi ▇▇▇▇▇▇▇▇▇ ▇▇▇▇’▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇, ahanishwa igifungo kuva ku myaka irindwi kugeza ku myaka icumi n’ihazabu

y’amafaranga yikubye inshuro kuva kuri ebyiri kugeza ku icumi z’agaciro k’umutungo warigishijwe cyangwa wononwe. ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ahanishijwe igifungo cy’imyaka irindwi, naho ku bijyanye n’ihazabu rurasanga ikwiye kubarwa ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ yose yarigishije ni ukuvuga n’ariya ibihumbi ▇▇▇▇▇▇ ▇▇▇▇▇ (500.000 frws) yatwaye akaza kuyagarura 3.199.000+500.000=3.699.000 gukuba inshuro eshatu zayo; ni ukuvuga ihazabu ingana n’amafaranga 11.097.000; Ku birebana n’icyaha cyo guhimba inyandiko cyo ntakwiye kugihanirwa kuko kitamuhama.

III.ICYEMEZO CY’URUKIKO

[12] RWEMEJE ko ikirego cy’ubushinjacyaha gifite ishingiro kuri bimwe;

[13] RWEMEJE ko NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ n’icyaha cyo kurigisa umutungo ;

[14] RWEMEJE ko icyaha cyo guhimba inyandiko kitamuhama ;

[15] RUMUHANISHIJE igifungo cy’imyaka irindwi (7 ans) n’ihazabu y’amafaranga angana na miliyoni cumi n’imwe n’ibihumbi mirongo icyenda na birindwi (11.097.000 frws).

[16] Rwemeje ko amafaranga angana na miliyoni eshatu n’ibihumbi ▇▇▇▇▇▇ ▇▇▇▇▇ (3.200.000 frws) NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇;

[17] RUTEGETSE NSENGIYUMVA ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇ y’urubanza ahwanye n’amafaranga ibihumbi mirongo itanu (50.000 frws).

[18] RWIBUKIJE ko igihe cyo kujurira ari ukwezi kumwe kuva igihe urubanza rusomewe.

NI UKO RUKIJIJWE KANDI RUSOMEWE MU RUHAME NONE KU WA 29/12/2015

UMWANDITSI UMUCAMANZA

Sé Sé

MIRIMBA Anaclet TUYISHIMIRE M. Josée