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! The Role of Audit to Fight Against

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Mrs. Ram Maya Kunwar !@#

!& IT Governance Ram Chandra Poudel !@(

!* Strategic Governance in Nepal: from

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Dr. Suman Kumar Regmi !#%

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English Section The Role of Audit to Fight Against Corruption

n]vfk/LIf0f klqsf -5-

The Role of Audit to Fight Against Corruption

Tanka Mani Sharma (Dangal)*

1. Corruption- A Social and Economic Crime

Corruption is a serious crime that can undermine social and economic

development in all societies.The Transparency International defines corruption as

“the abuse of entrusted power for private gain”. The World Bank Group’s

definition of corruption is more focused to the public sector and reads as: “The

abuse of public funds and/or office for private or political gain”.

The Civil Law Convention on Corruption by the Council of Europe defines

corruption as offering, giving or accepting, directly or indirectly, a bribe or any

other undue advantage or prospect thereof, which distorts the proper performance

of any duty or behaviour required of the recipient of the bribe, the undue

advantage or the prospect thereof. Corruption is a highly complex phenomenon.

Each country's national legal system may have its specific definition and types of

behaviours or acts classified as corruption. In Nepal, Prevention of Corruption

Act, 2059 (2002 A.D.) defines corruption as offences punishable under Chapter -2

which includes different 22 types of specific behaviors or acts.

Corruption is most commonly defined as the misuse or the abuse of public office

for private gain. It comes in various forms and a wide array of illicit behavior,

such as bribery, extortion, fraud, nepotism, graft, speed money, pilferage, theft,

and embezzlement, falsification of records, kickbacks, influence peddling, and

campaign contributions. Corruption causes tremendous damage to public

institutions ranging from financial loss, to loss of organizational performance,

reputation and credibility. Corruption also results in immense hardship to citizen

and severely compromises the services, in terms of quality, quantity and timing,

delivered to them.

* Mr. Sharma is Auditor General of Nepal

The Role of Audit to Fight Against Corruption English Section

-6- n]vfk/LIf0f klqsf

The Constitution of Nepal sets up the Commission for Investigation of Abuse of

Authority (CIAA) as constitutional body. All arrangements for its independence

and competency are also managed by the Constitution. The Commission is

empowered to inquire into, and investigate any corruption by a person holding

any public office. The Commission is entrusted with the power of prosecution too.

In Transparency International's CPI Report 2016, Nepal ranked at 131st position

with score of 29. Nepal's score in last four years was 27, 29, 31 and 27

respectively which indicates that there is no substantial improvement in corruption

control situation in the country. In SAARC region, Nepal is only ahead of

Bangladesh and Afghanistan.

2. Types of Corruption

Corruption can be classified based on different factors; some of which are discussed

below. International Standards of Supreme Audit Standards 5700 Guideline for

the Audit of Corruption Prevention discusses about the concept of grand and petty

corruption.

2.1 Grand corruption - This type of classification depends on the amounts

involved, or levels of responsibility or high positions of the perpetrators of

corruption; usually the highest levels of government in a way that involves

significant subversion of the political, legal and economic systems. Such

corruption may involve in major procurements, mega projects, extraction of

natural resources etc.

2.2 Petty corruption - This type of corruption comprises situations in which

everyday citizens are forced to pay extra although it may involve negligible

amounts. Usually it involves corruption that occurs at a smaller scale

involving junior and middle level bureaucrats at the implementation end of

delivering a public service when public officials meet the public. Examples

include the exchange of small improper gifts or use of personal connections

to obtain favours or a speedy completion of routine government procedures.

2.3 Systemic corruption (endemic corruption) is corruption that is primarily

due to the breakdown in service delivery system or weaknesses of an

organization or its processes. This is in contrast to individual officials or

agents who act in a corrupt manner within the system. Most of the public

sector agencies are found to be involved in such corruption in connection

with the agents and private sector business.



2.4 Political corruption which usually results in buying the conscience of

voters with money and goods offered by politicians before, during or after

election periods. Political corruption also involves corruption of the political

system or decision making by politicians who are policy makers and usually

make self-seeking decisions.

3. Understanding the driving factors of Corruption

A Cressey fraud triangle is a model for explaining the factors that cause someone

to commit occupational fraud. It consists of three components which, together,

lead to fraudulent behaviour; (a) perceived unshareable financial need, (b)

perceived opportunity and (c) Rationalization.

Another well-known formula for causes of corruption is explained by Professor

Robert Klitgaard .Who established a formula of corruption as monopoly plus

discretion minus accountability: C = M + D – A. From Klitgaard model, if we

would like to reduce corruption, we should reduce monopoly, limit individual

discretion and enhance accountability. Auditors are to understand underlying

causes of corruption and based on underlying cause, auditors should recommend

government to effect changes in laws, regulations, policies and internal control

systems etc.

4. Auditor's role in fighting against Corruption

Supreme Audit Institutions (SAIs) are unique institutions in any governance

structure worldwide. They are entrusted with independent examination of use of

public resources by the executives. SAI and its auditors are provided with

mandate, in one or another way to examine whether executives have used

resources entrusted to them with due regards to regularity and with the principles

of economy, efficiency and effectiveness.

Auditors are also expected to contribute for preventing and detecting the corrupt

actions and report them. For this, SAI is mandated to focus its audit towards

fighting against corruption and contribute for promotion of integrity,

accountability and transparency. This includes clear constitutional and legal

mandate both in principle and fact. SAI should be provided with adequate

resources and authorities in terms of administrative and financial autonomy.



The parties involved in corruption leave very little telltale in the form of

irrefutable hard evidence. Most of the corruption takes place in an informal

manner and under the dark cover of isolated contacts. At times it does not even

require a spoken word. Mere eye contact can establish a relationship of

corruption. In such situation the auditors, whose profession mostly makes them

concentrate on documentary or physical evidence, often find it hard to gather such

evidences. But the social expectations are that the auditors should play an

effective role indicating the areas for reducing, if not eliminating, the corruption.

5. Roles played by SAI Nepal in fighting against corruption

The Office of the Auditor General of Nepal (SAI Nepal) has always been

committed to fight against corruption though its primary scope of work is not a

fight against corruption. However, when conducting audit, auditors come across

the situation which in auditor's judgment are corruption or perceived as

corruption. In such situation, auditors are required to follow specific requirements

as per prevailing anti-corruption laws or the auditing standards in force. In this

endeavor, SAI Nepal has implemented following initiatives:

5.1 Plan, policies and strategies to fight against corruption

Strategic Plan 2016-20, Operational Plan 2016-20 and Auditor General's

Action Plan 2017-2023 emphasizes to select high risk areas as its audit

subjects. Auditor General's Action Plan requires audit divisions to identify

the public officials and the entity which are prone to misuse of public funds

and accordingly frame the audit strategy for those entities. To apply risk

based approach in auditing, SAI Nepal has framed risk based audit manual

and follows the methodology prescribed to select audit entities based on risk

scores assigned to the entities. Audit is focused in identification of entities

and public services where public money is at risk and high possibilities of

corruption. SAI Nepal has started "auditing leadership" from current year.

This will help to hold public official more accountable in their performance

as poor results demonstrated by audit will impact their career development.

5.2 Enhancing audit quality and its effectiveness

OAG focuses to give special attention in conducting audits on the basis of

risk assessment in the subject areas such as matter of public concerns and

public importance, revenue projection and recovery system, sustainable

development and environment, natural resources and its use conservation of

cultural heritage, public procurement, public health, epidemic and disaster



management and delivery of public services to carry out audits effectively

with the due consideration of regularity , economy , efficiency, effectiveness

and propriety thereof in accordance with the constitution of Nepal. Carry

out financial, performance and investigative audits as it needs to respond to

the risk of manipulation and corruption.

5.3 Being model of integrity, transparency and accountability

As stipulated in ISSAI 12 the Value and Benefits of SAIs and ISSAI 30

Code of Ethics, SAI may lead by examples being a model institution of

integrity, transparency and accountability. SAI needs to be an exemplary

and make its own activities transparent and conduct its activities with full

degree of accountability. This will help other public institutions to follow

them in creating and enhancing national integrity system. Code of ethics

requires auditors to declare 'no conflict of interest' before assuming audit

engagements.

5.4 Auditing National frameworks for fighting corruption

Supreme audit institutions may conduct national frameworks for fighting

corruption. These frameworks may include legal and institutional

frameworks. Auditors may look into compliance with national legal aspects

and compliance with international conventions such as UNCAC, Anti-

money laundering. The audit work may be in the form of regularity audit or

in the form of performance audit focused on principles of economy,

efficiency and effectiveness with which such frameworks have been put into

force.

5.5 Support to implement SDGs through independednt Assessment

‘Transforming our world: the 2030 Agenda for Sustainable Development’ is

an ambitious and momentous resolution adopted by the United Nations at the

seventieth session of the general assembly in September 2015. Goal 16 on

“Promote Peaceful and Inclusive Societies for Sustainable Development,

Provide Access to Justice for All and Build Effective, Accountable and

Inclusive Institutions at all Levels” , and in particular SDG “Target” 16.5

“substantially reduce corruption and bribery in all their forms” is specifically

relevant in the context of anti-corruption efforts.



Each nations passing resolution are required to achieve the targets and goals

as mentioned in SDGs. Each nation is required to have effective, accountable

and inclusive institutions at all levels to ensure justice for all and a just

world. Supreme auditing institutions are expected to assess government's

preparedness plan for implementation of SDGs and real implementation

afterwards. Auditors can report about SDG implementation status based on

their examination of underlying data prepared by the government agencies.

5.6 Engaging stakeholders in SAI audit process

Greater engagements of stakeholders; CSOs, beneficiary groups and other

relevant communities in audit process; planning to reporting and follow up,

helps fight against corruption. So, SAI are encouraged to engage

stakeholders in their audit process to the possible extent. SAI Nepal has

started engaging civil society organization in audit process in some of the

performance audits. This has increased credibility of audit. SAI Nepal holds

interaction with chief accounting officers of the ministries, Chief executive

officers of the corporate bodies and other stakeholders from time to time.

5.7 SAI Collaborate with law-enforcing agencies

SAI, in fighting against corruption, may collaborate with anti-corruption and

law enforcing agencies. This may include regular meeting, discussions,

interactions and exchange of information amongst the agencies. Auditor

General Office of Nepal and Commission for investigation of abuse of

Authority (CIAA) and other oversight agencies have started to meet

regularly and discuss on contemporary issues and exchange of information.

SAI Nepal's representatives are invited at technical audit report presentation

programme at National Vigilance Center.

5.8 Promoting Public Integrity

SAIs may play great role for promotion of public integrity. This may

involve leading by example and promoting other good practices such as

the OECD recommendation on Public Integrity which provides the policy

makers with the blueprint for a public integrity strategy. It shifts the focus

from ad hoc integrity policies to a comprehensive, risk-based approach with

an emphasis on cultivating a culture of integrity across the whole of society

that is built on (a) a coherent and comprehensive Public Integrity System,

(b) Cultivating a Culture of Public Integrity and (c) Enabling Effective

Accountability.



SAI Nepal has provision of toll free number and issued public notices to

provide information relating to misuse of public resources to the auditors

and formed an audit advisory committee which is some of the steps to

promote public integrity. This committee consists of highly dignified

personalities of the society. It generally meets thrice a year and provides

strategic inputs to the Auditor General.

References:

1 Action Plan of Auditor General, 2017-23

2 ISSAI 12: The Value and Benefits of Supreme Audit Institutions – making a

difference to the lives of citizens

3 ISSAI 30 Code of Ethics

4 ISSAI 1240 The Auditor’s Responsibilities Relating to Fraud in an Audit of

Financial Statements

5 ISSAI 5700 on Guideline for the Audit of Corruption Prevention

6 OECD. (2017). A Strategy for Public Integrity. Paris,France: OECD publishing

7 Operational Plan 2016-20 of Office of the auditor General of Nepal

8 Strategic Plan 2016-20 of Office of the auditor General of Nepal

9 Transforming our world: the 2030 Agenda for Sustainable Development

10 UN General Assembly Resolution A/66/209 on SAI independence in December 2011

11 UN General Assembly Resolution A/69/228 on Promoting and fostering the

efficiency, accountability, effectiveness and transparency of public administration

by strengthening supreme audit institutions in December 2014

12 UN General Assembly Resolution A/69/327 on Promoting inclusive and accountable

public services for sustainable development in September 2015

13 UN General Assembly Resolution A/70/1 on transforming our world: the 2030

Agenda for Sustainable Development in September 2015

:yfgLo txdf cfly{s cg'zf;g g]kfnL v08

–12– n]vfk/LIf0f klqsf

:yfgLo txdf cfly{s cg'zf;g

afa'/fd uf}td*

1. k[i7e"ldM g]kfndf nfdf] ;do;Ddsf] /fhg}lts ;+qmd0fsf sf/0f :yfgLo lgsfox? lgjf{lrt

hgk|ltlglw ljlxg eO{ sd{rf/L ;+oGqaf6 cgf}krfl/s ?kdf / ljleGg ?kdf /fhg}lts

bnsf k|ltlglwx?sf] ;d]t cgf}krfl/s ;+nUgtfdf ;~rflnt /x]sf] cj:yf lyof] . g]kfnsf]

;+ljwfg, @)&@ hf/L ePkZrft d'n's ;+3Lo nf]stflGqs u0ftGqsf] sfof{Gjogdf /x]sf] /

;+ljwfgs} cfwf/df /fHo k'g/;+/rgf eO{ :yfgLo tx, k|b]z / ;+3sf] ?kdf clwsf/ afF8kmfF8

eO{ tLg} txsf] lgjf{rg ;d]t ;DkGg eO{ :yfgLo txdf /fhg}lts ?kdf lgjf{lrt

hgk|ltlglwx?n] sfo{ lhDd]jf/L ;Dxfln;s]sf] cj:yf 5 .;fljsdf #%)) eGbf a9L ufpF

ljsf; ;ldlt, gu/kflnsf, pk–dxfgukflnsf / dxfgu/kflnsfsf ?kdf /x]sf :yfgLo

lgsfox? xfn & k|b]z / &%# :yfgLo txdf ?kfGt/0f ePsf 5g\ . :yfgLo txx?nfO{

;+ljwfgn] g} :ki6 lhDd]jf/L k|bfg u/]sf], s]xL xb;Dd :jfoQtf k|bfg u/]sf] 5 . ;|f]t,

;fwgsf] Joj:yfkgb]lv ljleGg ljsf; lgdf{0f, ;]jf k|jfx nufotsf sfd ug]{ :yfgLo

;/sf/sf] ljQLo hjfkmb]lxtf tyf cfly{s cg'zf;gsf nflu ljut nfdf] ;dob]lv sfg"gL,

gLltut, ;+:yfut / k|lqmofut ;'wf/sf k|of; yfngL eP tfklg o;n] ;Gtf]ifhgs glthf

lbg ;s]sf] cj:yf /x]g .

:yfgLo lgsfox?sf] ?kdf /xFbf ljQLo lhDd]jf/L tyf hjfkmb]lxtfsf] cj:yf sdhf]/ /x]sf],

cfly{s sf/f]af/sf] n]vfÍg, k|ltj]bg, n]vfk/LIf0f nufotsf ljifodf /fHosf] Wofg k'Ug

;s]sf] cj:yf lyPg . lhNnf ljsf; ;ldltsf] cfly{s sf/f]af/sf] n]vfsf] hfFr k/LIf0f

ljZn]if0f, d"NofÍg, :jtGq ;+j}wflgs lgsfo dxfn]vfk/LIfssf] sfof{noaf6 x'g] Joj:yf /x]

tfklg gu/kflnsf tyf ufpFkflnsfx?sf] cfly{s sf/f]af/sf] ;DaGwdf :yfgLo :jfoQ zf;g

P]g, @)%% df 5'§} Joj:yf u/L :yfgLo lgsfo dftxt g} cfGtl/s n]vfk/LIf0f x'g] / :yfgLo

lgsfox?n] lgo'Qm u/]sf] btf{jfnf n]vfk/LIfsaf6 clGtd n]vfk/LIf0f x'g] Joj:yf /x]sf]

lyof] .@)&@ sf] ;+ljwfgn] ;+3, k|b]z / :yfgLo tx ;d]tsf ;a} ;/sf/L lgsfosf] clGtd

n]vfk/LIf0f ug]{ lhDd]jf/L dxfn]vfk/LIfsnfO{ k|bfg u/] cg'?k cfly{s jif{ @)&#.&$ b]lv;a}

:yfgLo txsf] cfly{s sf/f]af/sf] n]vfk/LIf0f dxfn]vfk/LIfssf] sfof{non] cufl8 a9fPsf]

5 . o; qmddf @)&# kmfu'g @& ;Dd /x]sf sl/a #%)) :yfgLo lgsfox? / ;f] kZrft

k'g/;+/rgf eO{ ag]sf &%# :yfgLo txsf] cfly{s sf/f]af/sf] hfFr k/LIf0f eO/x]sf] 5 . o;

sfddf ;xof]usf nflu s]xL btf{jfnf n]vfk/LIfsnfO{ ;d]t n]vfk/LIf0f ;xfossf] ?kdf

* pk–dxfn]vfk/LIfs, dxfn]vfk/LIfssf] sfof{no

g]kfnL v08 :yfgLo txdf cfly{s cg'zf;g

n]vfk/LIf0f klqsf –13–

lgo'QmL u/L dxfn]vfk/LIfssf] sfof{nosf sd{rf/Lx?sf] g]t[Tjdf n]vfk/LIf0f 6f]nL u7g u/L

:ynut ?kdf:yfgLo txx?sf] n]vfk/LIf0f ug]{ Joj:yf cf=j= @)&$÷&% b]lv z'?jft ePsf]

5 .

2. ljQLo hjfkm b]xLtf M :yfgLo txx?sf] n]vfk/LIf0faf6 ljQLo hjfkmb]lxtf vf]Hg] qmddf

b]lvPsf / cfly{s cg'zf;g sfod ug{ rfNg'kg]{ sbdx? b]xfo cg';f/ 5g\ M

2.1. sfg"gL hl6ntf – :yfgLo txx? lgdf{0f eO{ lgjf{lrt hgk|ltlglwx?n] sfo{ef/

;DxfNbf ;d]t nfdf] ;do;Dd :yfgLo tx ;~rfngsf nflu sfg"gL k|aGw x'g ;s]g

h;n] ubf{ ljsf; lgdf{0f ;]jf k|jfx, cfly{s sf/f]af/ ;d]t k|efljt ePsf] 5 . xfn

:yfgLo tx ;~rfng P]g, @)&$ :jLs[t eO{;s] tfklg cGo sltko lgod /

lgb]{lzsfx? aGg ;s]sf 5}gg\ . of] P]g cfpg' cufl8 u/]sf sfdsf] a}wtf :yfgLo

:jfoQ zf;g P]g, @)%% cg';f/ x'g] gx'g] ;d]t k|i6 5}g .

2.2. :yfgLo txx?sf] n]vf – :yfgLo txx?n] cfly{s sf/f]af/sf] n]vf /fVg] 9fFrf :jLs[t

x'g ;s]sf] 5}g . dxfn]vfk/LIfsn] n]vf 9fFrf :jLs[t ug]{ / ;f]xL cfwf/df /flvPsf

n]vfsf] k/LIf0f ug]{ Joj:yf ;+ljwfgn] u/]sf] 5 .

2.3. n]vfdf Ps?ktf gePsf] – :yfgLo tx u7g x'gf;fy ljleGg :yfgLo txn] cfk'mv';L

ljleGg lsl;dsf n]vf;DaGwL ;ˆ6j]o/ vl/b u/L k|of]udf NofPsf / sltkon]

k|of]udf ;d]t Nofpg g;s]sf] l:ylt 5 . ljleGg txdf cf–cfˆg} lsl;dsf n]vfsf

k|0ffnL cjnDag u/L /x]sf]n] Ps?ktf sfod x'g ;Sg] cj:yf ;d]t 5}g .

2.4. n]vfkfngsf] lg/Gt/tf –@)&# kmfu'g @& ;Ddsf] :yfgLo lgsfox?sf] cfDbfgL tyf

vr{sf] lx;fatof/ u/L ;f] kZrft n]vfdf lg/Gt/tf lbg] elgP klg ;f] cg';f/

clwsf+z txsf] lx;fa tof/ x'g ;s]sf] 5}g . o;n] ubf{ :yfgLo txdf :yfgLo

lgsfox?af6 ;/L cfPsf] lhDd]jf/L olsg x'g ;d]t ;Sg] cj:yf 5}g .

2.5. a/a'emf/y gePsf] – ;fljssf :yfgLo lgsfosf ;lrj tyf sd{rf/Lx? xfnsf

ljleGg :yfgLo txdf ;?jf jf ;dfof]hg eO{ uPsf]df ;fljssf] :yfgLo lgsfosf]

n]vf, ;|]:tf, sfuhft tyf cGo lhDd]jf/Lsf] a/a'emf/y x'g ;s]sf] 5}g . o;n] ubf{

:yfgLo lgsfoaf6 uPsf k]ZsL tyf gubsf ?kdf /x]sf df}Hbft tyf cGo ;DklQsf]

lxgfldgf x'g] n]vfdf gb]lvg] hf]lvd a9]sf] 5 .

2.6. ;DklQ x:tfGt/0f – ;fljssf] :yfgLo lgsfosf ;DklQx? h:t} sDKo'6/, Nofk6k,

df]6/;fOsn, kmlg{r/ nufotsf ;DklQ xfnsf] :yfgLo txdf x:tfGt/0f x'g] k|lqmof

lglZrt ul/P tfklg ;f] cg';f/ s'g} klg :yfgLo txdf ;DklQ x:tfGt0f x'g ;s]sf]

cj:yf b]lv+b}g . o;n] ubf{ :yfgLo txsf] :jfldTjdf /xg'kg]{ lhG;L ;DklQ x/fpg],

gfl;g], JolQmut ?kdf k|of]u x'g] cj:yf a9]sf] 5 .

:yfgLo txdf cfly{s cg'zf;g g]kfnL v08


2.7. sdhf]/ ef}lts k"jf{wf/ – clwsf+z :yfgLo txx?sf] sfof{no ejg nufotsf Go"gtd

ef}lts k"jf{wf/ ;d]t g/x]sf] / :yfgLo txn] b}lgs sfo{ ;~rfng ;d]t cufl8

a9fpg g;s]sf] cj:yf 5 . o;n] ubf{ ;fljssf :yfgLo lgsfoaf6 k|fKt ePsf n]vf

;|]:tf /fVg ;d]t :yfg cefj /x]sf] cj:yf 5 .

2.8. sdhf]/ hgzlQm Joj:yfkg– :yfgLo txx?df Go"gtd sfo{ ;~rfng ug{ cfjZos

hgzlQm v6g k6gdf ;d:of eO/x]sf] 5 eg] csf]{tk{m n]vfsf] 1fg tyf cg'ej

gePsf sd{rf/Laf6 n]vfkfng tyf cfly{s sf/f]af/ x'g] cj:yf b]lvPsf] 5 . pknJw

hgzlQm ;d]t tflnd cled"vLs/0fsf] cefjdf ;]jf k|jfxdf k|efjsfl/tf Nofpg

;Sg] cj:yf ;d]t 5}g . sltko :yfgLo txdf ljifout sfof{noaf6 vl6Psf

sd{rf/LnfO{ :yfgLo lgsfoaf6 cfPsf sd{rf/L tyf lgjf{lrt hgk|ltlglw ;d]tsf]

bjfjdf sfd, a:g] 7fpF glbg], xflh/ x'g glbg] cj:yf ;d]t b]lvPsf]n] ;]jf k|jfxdf

c;/ k/]sf] 5 .

2.9. ;]jf ;'ljwfdf ;a}sf] Wofg – :yfgLo lgsfosf] ?kdf /xFbf xf]; jf :yfgLo txdf

?kfGtl/t ePkZrft xf];\ sd{rf/Ln] ;~rfng ubf{ xf];\ jf lgjf{lrt kbflwsf/L

cfPkZrft ;a}sf] Wofg ;]jf ;'ljwf a9fpg] jf gePsf]df lng rfFhf]kfFhf] ldnfpg]

u/]sf] b]lvG5 . bjfj lbP/ jf k|efjdf kf/]/ xtf/ xtf/df cfˆgf] lgsfosf sd{rf/L

;]jf ljlgodfjnL tof/ ug]{, kfl/t u/fpg], ;f]xL cfwf/df yk ;]jf ;'ljwf lng] u/]sf]

;d]t kfOof] . bz}+ vr{ t ;'lgPsf] / ldNg] g} xf] t/ To;df yk ltxf/ vr{, sd{rf/L,

kbflwsf/LnfO{ dfl;s aL;f}+ xhf/ 3/ef8f, dxFuf ;jf/L ;fwg ef8fdf lng] / k|of]u

ug]{ cflb ljs[lt lelqO;s]sf 5g\ . :yfgLo txsf] cfGtl/s cfo a9fpg]eGbf klg

s]Gb|Lo cg'bfg /sdaf6} o:tf vr{ Joxf]g]{ u/]sf] b]lvG5 . o;n] ubf{ ;]jf k|jfxdf

;'wf/ jf ljsf; lgdf{0feGbf klg pkef]u / k|zf;lgs vr{df Jooef/ a9]sf] cj:yf

5 .

2.10. ah]6 Joj:yfkg – :yfgLo txsf] cfGtl/s cfo tyf cg'bfgsf ;fy} ljifout

lgsfox?sf sfo{qmd ;~rfngdf ljlgof]lht ah]6 ;d]t tf]lsPsf sfo{qmdeGbf aflx/

uP/ ;~rflnt ug]{ jf Pp6f lgsfosf sfo{qmd cGoq nu]/ vr{ ug]{ ;d]t u/]sf]

b]lvof] . o;n] ubf{ ah]6 cg'zf;g emg sdhf]/ x'g] cj:yf cfPsf] 5 .

2.11. /fhg}lts ljjfb – sltko :yfgLo txdf lgjf{lrt kbflwsf/LaLr /fhg}lts ljjfbsf

sf/0f nfdf] ;dob]lv kl/ifb\ a}7s a:g g;sL gLlt sfo{qmd / ah]6 kfl/t x'g g;sL

ljsf; lgdf{0f, ;]jf k|jfx sdhf]/ t ePs} 5, lgsfosf] b}lgs k|zf;g ;~rfng ;d]t

k|efljt ePsf] cj:yf 5 .

g]kfnL v08 :yfgLo txdf cfly{s cg'zf;g


2.12. sdhf]/ clen]v Joj:yf – ;fljssf :yfgLo lgsfosf clen]v tyf cGo sfuhft

Jojl:yt ?kdf clen]vfÍg x'g ;s]sf] cj:yf 5}g eg] ;f]sf] a/a'emf/y ;d]t ePg .

o;n] ubf{ :yfgLo lgsfosf sd{rf/Lx?sf] lgo'lQm k|lqmof, of]Uotf, ;]jf ;'ljwf ;d]t

olsg x'g ;Sg] cj:yf ePg . :yfgLo lgsfosf] ?kdf /xFbf ;d]t lgoldt ?kdf 7'n}

ah]6 hfg] u/]sf], cfGtl/s cfo ;d]t x'g] u/]sf]df ;f]af6 eP u/]sf of]hgf sfo{qmd

;DkGg eP gePsf], cw'/f] /x]sf] s]xL cj:yf v'Nb}g . ljleGg of]hgfsf nflu pkef]Qmf

;ldlt u7g eO{ ;Demf}tf u/L k]ZsL ;d]t pknJw u/fPsf]df sfo{ ;DkGg, k]ZsL

km5\of}{6 jf afFsLsf] clen]v x:tfGt/0f x'g g;Sbf nf]k x'g ;Sg] tyf sfo{qmd

;~rfngdf bf]xf]/f]kgf cfpg] ;d]t l:ylt /x]sf] 5 .

2.13. ;dGjo / ;xsfo{ x'g g;s]sf] – ;+ljwfg cg';f/ :yfgLo txn] ug'{kg]{ lqmofsnfknfO{

lxhf] ljleGg lhNnf :t/Lo sfof{nox? tyf ljifout lgsfoaf6 ;~rfng x'Fb}

cfPsf]df ;f] x:tfGt/0f u/L lhNnf :t/Lo ljifout sfof{nox? vf/]h eO{ :yfgLo

txdf ;dfof]hg x'g g;Sbf sltko :yfgLo txx?n] sfo{ ;Dkfbgdf ;d:of

ef]lu/x]sf] sfddf cndn b]lvPsf], vr{df bf]xf]/f]kgf cfPsf] l:ylt 5 . :yfgLo

txx?sf] sfddf ;dGjo ug]{ k|of; ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnoaf6

eP tfklg o;nfO{ x:tIf]ksf] ?kdf :yfgLo txn] lnPsf] kfOPsf] 5 .

2.14. :yfgLo txdf lgjf{lrt kbflwsf/L g} cfly{s sf/f]af/df ;+nUg – :yfgLo txsf]

cfly{s k|zf;g ;~rflngdf lgjf{lrt kbflwsf/L k|ToIf ;+nUg gx'g elgP tfklg 7'nf]

/sd k]ZsL lnO{ of]hgf lgdf{0f, ;fdflhs ;'/Iff eQf ljt/0f, dfn;fdfg vl/b h:tf

sfo{df ;+nUg ePsf] b]lvPsf] 5 .

3. lgisif{ M nf]slk|otfsf nflu ljt/0fd"vL sfo{qmd ;~rfng, ;fdflhs ;'/Iff eQf j[l4df

;a}sf] Wofg uPsf] 5 . sltko :yfgLo txdf a}+s dfk{mt ;fdflhs ;'/Iff eQf ljt/0f

eO/x]sf]df ;f]af6 kl5 x6]/ 3/df k'¥ofpg] eGb} kbflwsf/Lx? a}+saf6 /sd a'e]m/ ljt/0f

u/]sf], 7"nf] /sd k]ZsL lnO{ ;dodf km5\of}{6 ;d]t gu/]sf] cj:yf b]lvPsf] 5 . o;y{

:yfgLo tx u7g eO{ hgtfaf6 lgjf{lrt kbflwsf/L ;d]t cfO;s]sf] jt{dfg kl/k|]Iodf

hgefjgf / cfjZostf cg';f/ ljsf; lgdf{0f, ;]jf k|jfxsf] ck]Iff k"/f ug{ :yfgLo txsf]

Joj:yfkgdf ljz]if hf]8 lbO{ cfly{s cg'zf;g sfod ub}{ lhDd]jf/ / hjfkmb]xL agfpg'

cfjZos ePsf] 5 . ;|f]t ;fwg Joj:yf, n]vfkfngsf] :ki6tf, cfjZos sfg"gL k|aGw,

clen]v Joj:yfkg, ah]6, cg'zf;g, Ps?ktf sfod ug]{ u/L ;]jf ;'ljwf, a/a'emf/ydf

s8fO{, ;DklQ x:tfGt/0f, a9\bf] k|zf;lgs vr{nfO{ jfl~5t ;Ldfleq /fVg] h:tf dxTjk"0f{

sbd cufl8 a9fpg cfjZos b]lvG5 .

g]kfnsf ;fj{hlgs ;+:yfgsf] of]ubfg, r'gf}tL Pj+ ;'wf/sf If]qx? g]kfnL v08


g]kfnsf ;fj{hlgs ;+:yfgsf] of]ubfg, r'gf}tL Pj+ ;'wf/sf If]qx?

O{Zj/ g]kfn*

hLjgk|;fb ;'j]bL†

1. k[i7e"ld

/fHosf] k"0f{ jf cf+lzs :jfldTj ePsf] ;fj{hlgs k|flwsf/af6 lgolGqt Joj;flos

;+u7gx?nfO{ ;fj{hlgs ;+:yfg eGg] ul/G5 . Jofkfl/s Pj+ cf}Bf]lus ultljlwdf /fHosf]

;lqmo e"ldsf bzf{pg @) cf} ;tfAbLdf ;fj{hlgs ;+:yfgsf] :yfkgf / ;~rfng u/]sf]

kfO{G5 . cf}Bf]lus / Jofkfl/s lqmofsnfkdf ;/sf/sf] e"ldsf x'g'x'b}g eGg] ax; rn]sf]

jt{dfg ;dodf klg ljZje/sf k|To]s !) 7"nf sDkgL dWo] ! sDkgL ;/sf/åf/f g} ;~rfng

u/]sf] kfOG5 . /fli6«olxt jf ;j{;fwf/0f hgtfsf] :jf:Yo ;'ljwf jf cfly{s lxt x'g] s'g} sfd

s'g} ;+:yfgsf] dfWodaf6 u/fpg cfjZos jf pko'Qm b]v]df g]kfn ;/sf/n] ;+:yfgsf] gfd,

7]ufgf, ;+:yfgsf] p2]Zox? / ;~rfns v'nfO{ g]kfn /fhkqdf ;"rgf k|sflzt u/L ;+:yfgsf]

:yfkgf ug{ ;Sg] Joj:yf ;+:yfg P]g, @)@! n] u/]sf] 5 . o; P]g cg';f/ @ j6f ;+:yfg dfq

u7g ePsf5g\ .cfly{s pbf/Ls/0fåf/f pBf]u, Jofkf/ / Joj;fosf] If]qdf nufgL k|j4{g u/L

d'n'ssf] cfly{s ljsf;df ultlzntf Nofpg tyf sDkgLsf] :yfkgf, ;~rfng tyf k|zf;gnfO{

cem a9L;/n / kf/bzL{ agfpg sDkgL P]g, @)^# agfPsf] Joxf]/f ;f] P]gsf] k|:tfjgfdf

pNn]v 5 .of] P]g cg';f/ @^, ;DalGwt ;+:yfg ;DaGwL P]g cg';f/ @ / a}+s tyf ljQLo ;+:yf

;DaGwL P]g cg';f/ $ ;fj{hlgs ;+:yfg :yfkgf ePsf 5g\ . ;fj{hlgs ;+:yfg u7g ;DaGwL

P]gsf] cltl/Qm tL ;+:yfgx?sf] b}lgs sfo{ ;~rfng ug{ Joj:yfksLo sfo{ljlw ldnfpg,

ljQLo Joj:yfkgnfO{ k|efsf/L agfpg lgodfjnL, ljlgodfjnL tyf sfo{ljlw agfOPsf 5g\ .

o:tf lgodfjnL tyf ljlgodfjnLx?n] ;+:yfgsf] sfo{ k|s[lt cg';f/ km/s 9Ën] sfd ug{' kg]{

cj:yfdf ;xhtf klg Nofp5g\ .

h'g;'s} P]g jf sfg"gaf6 :yfkgf eP klg /fi6« / ;j{;fwf/0f hgtfsf] lxt ug{ o:tf ;+:yf

:yfkgf x'g ;Sg] b]lvof] . o:tf] uxg p2]Zo k"/f ug{ :yfkgf ePsf ;+:yfgsf] ljifo, If]q /

;j{;fwf/0fsf] lxtdf u/]sf sfdsf ;DaGwdf of] n]vdf rrf{ ul/g] 5 .

;j{;fwf/0f hgtfsf] lxt ug'{ eg]sf] pgLx?sf] cfjZostf k"/f ug'{ jf cfjZos ;]jf k'¥ofpg'

xf] . ;/sf/n] h'g ;dodf ;+:yfgx? :yfkgf u¥of] Tof] a]nf cfly{s k"jf{wf/ ljsf;df of]ubfg

* pk dxfn]vfk/LIfs, dxfn]vfk/LIfssf] sfof{no

† gfoa dxfn]vfk/LIfs, dxfn]vfk/LIfssf] sfof{no

g]kfnL v08 g]kfnsf ;fj{hlgs ;+:yfgsf] of]ubfg, r'gf}tL Pj+ ;'wf/sf If]qx?


k'¥ofpg] of] cfjZos dfWod lyof] . ;/sf/n] :yfkgf u/]sf ;+:yfgx?sf] If]qut cj:yf x]bf{

cf}Bf}lus If]q, Jofkfl/s If]q, ;]jf If]q, ;fdflhs If]q, hgpkof]uL If]q / ljQLo If]qdf ;+:yfg

dfkm{t hglxtsf sfo{ ug]{ nIo /fv]sf] b]lvG5 .

ck]Iff M nf]s sNof0fsf/L /fHo :yfkgf u/L gful/snfO{ ;/sf/sf tkm{af6 pknAw u/fpg' kg]{

;]jf ;'ne / ;xh?kn] pknAw u/fpg] bfloTj k"/f ug{ ;fj{hlgs ;+:yfg :yfkgf ePsf

b]lvG5g\ . b]xfosf] cGt/ lglxt sf/0fn] ;+:yfg :yfkgf ePsf] b]lvG5 M

-s_ ;/sf/L lgsfosf sd{rf/LtGqdf Joj;flos 9Ën] sfd ug]{ Ifdtf geO{ Jojwfg

pTkGg ePsf]

-v_ ;fj{hlgs ;]jfsf] Joj:yfkg ug{ Joj;flos dfWodaf6 pTkfbg, ljqmL, ljt/0f, cfk"lt{

lgdf{0f h:tf sfo{ ug{ ;+:yfg cfjZos /x]sf]

-u_ gful/ssf cfwf/e"t cfjZostf k"/f ug{, j:t' tyf ;]jfdf ;xh kx'Fr k'¥ofpg]

;+:yfsf] cfjZostf /x]sf]

-3_ cy{tGqdf of]ubfg k'¥ofpg pBdzLntf ljsf; u/L gful/snfO{ /f]huf/Lsf cj;/

l;h{gf ug'{ k/]sf] -ª_/fi6« lgdf{0fsf] k"jf{wf/ tof/ ug'{ cfjZos /x]sf]

-r_ ;/sf/L lgsfoaf6 dfq ;a} vfn] ;]jfsf] cj;/ gx'g] / lghLIf]qaf6 dfq klg nf]s

cfjZostfsf] ;a} If]q g;d]l6g] cj:yf /x]sf]

2. ;fj{hlgs ;+:yfgsf] of]ubfg

ljljw ;d:of Pj+ r'gf}tLsf afah'b s]xL;fj{hlgs;+:yfgn] d'n'ssf nflu of]ubfg u/]sf

klg5g\ . p2fx/0fsf nflu b]xfosf a'FbfnfO{ lng ;lsG5 M

• vfBfGg, vfg]kfgL, ljh'nL h:tf If]qdf of]ubfg /x]sf]

• snf ;+:s[ltsf] ;+/If0f, pBdzLntf k|j4{gdf of]ubfg /x]sf]

• ahf/ lgoGq0fdf of]ubfg /x]sf]

• ljkb\ Joj:yfkgdf of]ubfg /x]sf]

• /fh:j ;+sngdf /fHonfO{ s]xLof]ubfg k'¥ofPsf]

• ahf/df x'g] s[ltd cefj, sfnf]ahf/L, cgfjZos d"No j[l4 cflb s'/f lgoGq0f ug{

of]ubfg k'¥ofPsf]

• u'0f:t/ ;Gt'ngsf] nflu of]ubfg k'¥ofPsf]

• ;fj{hlgs ;+:yfgdf /f]huf/L dfq geO{ /f]huf/L l;h{gfsf] cj;/ k|bfg ug]{ cj:yf

/x]sf]



• s'n ufx{:y pTkfbgdf s'n ;~rfng cfosf] of]ubfg !)=& k|ltzt /x]sf]

;fj{hlgs ;+:yfg :yfkgf ePsf s]xL ;do;Dd lgjf{w?kdf ;~rfngdf /x]sf lyP .

Tof] a]nf logLx?sf] sf/f]af/ jf Jofkf/df Psflwsf/ lyof] . kl5 k|lt:kwf{Tds ahf/df

Joj;flos ?kn] sf/f]af/ ug'{ kg]{ eP kl5 pTkfbg tyf ;]jf k|jfxdf sfo{s'zntf

b]vfpg g;Sbf sltko ;+:yfgx?n] cfˆgf] cl:tTj sfod /fVg ;s]gg\ . csf]{ kIfaf6

x]bf{ /fHon] k|jfx u/]sf] z]o/ tyf C0f nufgLsf] cg'kftdf ;a} ;+:yfgaf6 k|ltkmn

k|fKt x'g g;s]sf] cj:yf klg 5 .

3. ;fj{hlgs ;+:yfg ;~rfngdf /x]sf ;d:of /r'gf}tL 3.1. ;d:ofx? M–;do ablnof] . ;fj{hlgs ;+:yfgsf] ult ablnPg . sltko ;+:yfgx?

k|lt:kwf{df pqg ;s]gg\ . pef] nfUg'sf] ;§f uGtJo klxNofpg g;sL cl3 a9\g

;s]gg\ . yf]/} ;+:yfgn] dfq gful/s ;]jfsf] dx;'; u/fPsf 5g\ . ;d:ofnfO{ cj;/sf]

?kdf u|x0f u/L ;'wf/sf pkfo ckgfO{ sfo{ ug]{x?n] ;kmntf xft kf/]sf 5g\ .

;d:ofnfO{ 6fn6'n kf/]/ sfd rnfp ug]{x?sf] ;+:yf klg ?U0f 9Ën] rn]sf] x'G5 /

;d:ofnfO{ a]jf:tf ug]{x?sf] ;+:yf klg knfog x'G5g\ . xfd|f] b]zsf ;fj{hlgs

;+:yfgx?sf] cj:yf lgofNbf s]xL ;'wf/f]Gd'v /x]sf, w]/} ?U0f cj:yfdf rn]sf / afFsL

knfog ePsf jf aGb ePsf 5g\ . o:tf] cj:yf cfpg'df w]/} cGt/lglxt ;d:of

n's]sf] x'G5g\ . ;du|df afx\o tj/af6 cf}Nofpg ;lsg] ;d:of b]xfo cg';f/ /x]sf

kfOG5g\ M

• v'nf ahf/d'vL cy{tGqdf cfkm"nfO{ :yflkt ug{ ;+3;+:yf ;~rfngdf

lhDd]jf/Lk"0f{ :jtGqtf x''g' kb{5 . xfldsxfF ;fj{hlgs ;+:yfg ;~rfngdf To;

lsl;dsf] :jtGqtf /x]sf] b]lvb}g .

• k|lt:kwf{df pqg k|lt:kwf{Tdstf, Joj;flostf / sfo{bIftf x'g' kb{5 . xfn

cl:tTjdf /x]sf ;fj{hlgs ;+:yfgx?df ;dosf]] cfjZostf k"/f ug{] vfnsf

o:tf u'0f /x]sf kfO{b}gg\ .

• /fHosf] :ki6 gLlt, x:tIf]k /lxt jftfj/0f, ;/n / ;xh lg0f{o k|s[ofn]

sfdnfO{ ult lbG5 . ;/sf/af6 of] tLg} If]qdf cfIf]k /lxt sfo{ x'g ;s]sf]

kfO{b}g .

• d]/f] lhDd]jf/L, d]/f] st{Jo, d]/f] bfloTj eGg] efjgf k|To]s sd{rf/Ldf x'g' kb{5 .

xfn o:tf] cj:yf b]lvPsf] 5}g .

• ;+:yf aflx/af6 /fhgLlts nufot cGo cjfl~5t x:tIf]k x'g' x'Fb}g . ;+:yf

leqsf 6«]8 o'lgog nufot cgf}krfl/s ;d"xaf6 ;+:yfsf] nlIft sfo{df /f]sfj6,



x:tIf]k / bjfa x'g' x'Fb}g . logLx?af6 pTkfbgzLn ;xof]u x''g' kg]{df To;sf]

ljkl/t sfo{ x'g] u/]sf] b]lvG5 .

• lgi7f, g}ltstf / cfr/0fnfO{ hLjgsf] nIo agfP/ sfd u/]sf] cj:yf x'g'

kb{5 . xfn oL s'/fx?n] :yfg kfPsf b]lvb}g .

• ;+:yfsf] ;DklQ;+:yfsf] sfddf k|of]u ug'{ kb{5 . t/ lghL tyf JolQmut sfddf

o:tf ;DklQ k|of]u eP / x'g]u/]sf kfOPsf 5g\ .

• ;fj{hlgs ;DklQsf] ;b'kof]u / ;+/If0fn] ;+:yfsf] pGgltdf 7"nf] 6]jf k'¥ofpb5 .

;fj{hlgs ;+:yfgsf ;DklQx? ;+/If0f / ;b'kof]u gePsf Joxf]/f ljleGg

k|ltj]bgn] cf}NofPsf 5g\ .

• ;+:yfg P]g cGtu{t ag]sf lgod, ljlgod adf]lhd s'g} ;+:yfgnfO{ ePsf] ;a}

clwsf/sf] k|of]u / st{Josf] kfngf ;f] ;+:yfgsf] ;~rfng ;ldltn] ug]{ Joj:yf

;+:yfg P]g, @)@! n] u/]sf] 5 . P]gn] lglb{i6 u/] cg';f/sf] lhDd]jf/Lsf] kfngf

/ st{Josf] lgjf{x ;~rfns ;ldltaf6 ePsf] dx;'; ug{ ;lsPsf] 5}g .

• sDkgL P]g, @)^# df sDkgL P]g / lgodfjnLdf n]lvPsf s'/fx? / ;fwf/0f

;efsf] lg0f{osf] clwgdf /xL sDkgLsf] ;Dk"0f{ sf/f]jf/sf] Joj:yfkg,

clwsf/x?sf] k|of]u / st{Josf] kfngf ;~rfnsx?n] ;fd"lxs ?kdf ;~rfns

;ldlt dfkm{t ug]{ pNn]v 5 . of] P]g cg';f/ :yfkgf ePsf ;fj{hlgs

;+:yfgx?df klg ;~rfns ;ldltaf6 P]gn] eg] cg';f/ lhDd]jf/L k"0f{ ?kdf

axg u/]sf] kfOPsf] 5}g .

• k|rlnt P]gdf ;+:yfsf] n]vfk/LIf0f u/fpg' kg]{ Joj:yf x'G5 . ;fj{hlgs

;+:yfgsf] n]vfk/LIf0f u/fpg ;DalGwt ;+:yfg P]gsf] cltl/Qm n]vfk/LIf0f P]g

ljBdfg 5 . o:tf] cj:yfdf klg jflif{s ?kdf n]vfk/LIf0f gu/fO{ w]/} jif{

aSof}tf /fVg] ;fj{hlgs ;+:yfgx?sf] nfdf] ;"rL dxfn]vfk/LIfssf] jflif{s

k|ltj]bgn] ;fj{hlgs u/]sf] 5 . st{Jo kfngf gug]{ / lhDd]jf/Laf6 efUg]x?nfO{

sfg"gL sf/jfxL ug{ ;s]sf] klg kfOPsf] 5}g . ;+:yfg P]g, @)@! sf] bkmf !# df

ePsf] b08 ;hfosf] Joj:yfsf] klg sfof{Gjog ePsf] 5}g .

• sDkgL P]g, @)^# n] jflif{s / ljz]if ;fwf/0f ;ef x'g' kg]{ cf}NofPsf] 5 . ;do,

lhDd]jf/L, ;"rgfsf] Joj:yf klg pNn]v u/]sf] 5 . t/ jiff}{ ;fwf/0f ;ef gug]{

;fj{hlgs ;+:yfg jf klAns sDkgLnfO{ sf/jfxL u/L sfg"gL Joj:yfsf]

sfof{Gjog ug{ nufpg ;lsPsf] kfO{Psf] 5}g .

• sDkgL P]g, @)^# n] g]kfn ;/sf/sf] k"0f{ jf cf+lzs :jfldTj ePsf] sDkgLn]

b}lgs sfo{;~rfng jf Joj:yfkgdf ;+nUg g/x]sf] ;~rfnssf] cWoIftfdf



sDtLdf tLg hgf ;b:o /x]sf] Ps n]vfk/LIf0f ;ldlt u7g ug'{ kg]{ Joj:yf

u/]sf] 5 . ;f] ;ldltnfO{ sDkgLsf] ljQLo ljj/0fsf] ;Totf olsg ug]{, cfGtl/s

ljQLo lgoGq0f k|0ffnL tyf hf]lvd Joj:yfkg k|0ffnL k'g/fjnf]sg ug]{,

cfGtl/s n]vfk/LIf0fsf] ;'k/Lj]If0f ug]{, sDkgLsf] n]vfk/LIfssf] cfr/0f,

lgb]{lzsfsf] kfngfsf] l:ylt, /]vb]v / lgoGq0f ug]{, sDkgLsf] n]vf gLlt tof/

ug]{, n]vfk/LIf0f k|ltj]bgsf] sfof{Gjog ug{ nufpg] h:tf lhDd]jf/L k|bfg u/]sf]

5 . sltko sDkgLn] n]vfk/LIf0f ;ldlt u7g gu/]sf], sltkodf ;ldltn]

lhDd]jf/Lk"j{s sfd gu/]sf] Joxf]/f dxfn]vf k/LIfssf] jflif{s k|ltj]bgdf pNn]v

5 .

• k|rlnt sfg"gn] ;a} lhDd]jf/ kbflwsf/Lsf] sfd, st{Jo / clwsf/sf] Joj:yf

u/]sf] x'G5 . sfd ug]{ sfo{ljlw klg tf]s]sf] x'G5 . n]vfk/LIf0f P]g, @)$* df

n]vfk/LIf0f ubf{ n]vfk/LIfsn] x]g'{ kg]{ s'/fsf] Joj:yf bkmf $ / % df pNn]v

u/]sf] 5 . o:tf ;+:yfx?sf] n]vfk/LIf0f k|ltj]bgdf ljQLo ljj/0fsf] k/LIf0f dfq

ug]{ u/]sf] kfOPsf] 5 . lhDd]jf/ JolQmn] lhDd]jf/L kfngf u/] gu/]sf], ;+:yfn]

p2]Zo cg';f/sf] sfd u/] gu/]sf], nfe nfutsf] l:ylt, Joj:yfksLo l:ylt

cflb sd} v'nfPsf] kfOPsf] 5 .

3.2. r'gf}tLx? M plrt Joj:yfkg u/]sf] v08df r'gf}tL eg]sf] cj;/ xf] . xfd|f ;fj{hlgs ;+:yfgx?df

;d:of tyf r'gf}tLnfO{ Joj:yfkg ug]{ kIfdf sd} sfd ePsf b]lvG5g\ . ;fdfGotof

g]kfnsf] ;fj{hlgs ;+:yfgdf /x]sf r'gf}tLx?nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M

-s_ ;do;+u} ablng g;s]sf]– pbf/, ahf/d'vL, v'nf cy{tGqsf] hu k|lt:kwf{Tds

ahf/sf] cfwf/df /x]sf] 5 . xfd|f ;+:yfgx? k|lt:kwf{Tds aGg' r'gf}ltk"0f{ 5 .

-v_ lhDd]jf/Lsf] kfngfdf sdL– lhDd]jf/L kfngf / hafkmb]xLtfsf] axg cj:yf

v:sb} uPsf] 5 .

-u_ Joj;flos Ifdtf j[l4 x'g g;Sg'– ;]jf k|efjsf/L / u'0f:t/Lo aGg ;s]g eg]

dlg;n] To;sf] ljsNk vf]H5 . xfn sltko If]qdf ljsNksf] vf]hL eO{ /x]sf]

5 . o:tf] cj:yfdf ;+:yfg l6sfO{ /fVg' r'gf}ltk"0f{ 5 .

-3_ ;DklQsf] ;b'kof]u– ;fj{hlgs ;+:yfg;+u ePsf ;DklQ -ljQLo, dfgjLo,

ef}lts_ sf] ;+/If0f / pkof]u ug{ ;lsPg eg] ;/sf/L nufgL k|ltkmn ljlxg

x'G5 / ;]jf k|jfx ug{ ;d]t sl7gfO{ x'G5 .

-ª_ sfg"gsf] kfngf– sfo{ ;~rfngdf sfg"gsf] kfngf ePg eg] e|i6frf/ hGo

lqmofsnfk df}nfpF5g\ .



-r_ n]vfk/LIf0f– nIo cg';f/ sfd eP gePsf], lhDd]jf/Lsf] kfngf, ljQLo

cg'zf;gsf] kfngf, k]zfut cfr/0f, sfdsf] cj:yf, p2]Zo cg'?ksf] ;]jf,

sf/f]jf/sf] n]vfÍg, ;DklQsf] ;+/If0f Joj:yfkg, ;b'kof]u, ;~rfng cflb

s'/fsf] n]vfhf]vf n]vfk/LIf0fdf x'g'kb{5 . n]vfk/LIf0f P]gn] n]vfk/LIf0f ubf{

n]vfk/LIfsn] x]g'{kg]{ s'/fdf pNn]lvt ljifo cf}NofPsf] 5 . n]vfk/LIfsn]

sfg"gn] tf]s]sf] s'/f gx]/L, gcf}NofO{ k|ltj]bg lbg] / lbPsf k|ltj]bgsf] klg

Joj:yfkgaf6 lhDd]jf/Lk"j{s sfof{Gjog gug]{ cj:yf /x]sf]n] ;+:yfut ;'zf;g

xfFl;n ug{ r'gf}ltk"0f{ /x]sf] 5 .

-5_ k]zfut cfr/0fsf] kfngf–k]zfut cfr/0f s'g}klg If]qdf cfjZos 5 . xfnsf

ljleGg 36gfx?sf] d"NofÍg ubf{ cfrf/ ;+lxtfsf] kfngf ug{ u/fpg w]/} d]xgt

ug'{ kg]{ cj:yf 5 .

4. ;'wf/sf If]qx?

;fj{hlgs ;+:yfgnfO{ k|efjsf/L ?kdf ;~rfng ug{ tTsfn b]xfosf ;'wf/ ug'{ cfjZos

b]lvG5 .

-s_ ;fj{hlgs ;+:yfgdf lghLIf]qsf gjLgtd cEof;, pBdzLntf k|lt:kwL{ Ifdtf

tyf Joj;flostf h:tf dfGotfnfO{ cfTd;ft ug]{

-v_ k|To]s ;fj{hlgs ;+:yfgsf k|d'vsf] sfo{;Dkfbg dfkg 9fFrf (Performance

Measurement Framework) tof/ u/L sfo{;Dkfbg s/f/ ug]{ . s/f/

adf]lhd sfo{;Dkfbg ug]{nfO{ k'/:sf/ / gug]{nfO{ b08 lbg] Joj:yf ug]{

-u_ k]zfut xslxt / Joj;flos bIftfsf ljifox?df s]lGb|t x''g'sf] ;§f cfˆgf]

kmfO{bfsf nflu Joj:yfkgnfO{ bafj lbg], /fhg}lts efua08fdf s]lGb|t x'g] /

cfly{s cj:yfn] wfGg g;Sg] dfux? /fvL bafj lbg], 6«]8 o'lgogx?nfO{

Jojl:yt ug]{

-3_ sfg"gL k|fawfg cg'?k ;dod} n]vfk/LIf0f sfo{ ;DkGg gug]{ ;+:yfgsf k|d'vnfO{

lhDd]jf/ agfO{ sf/afxL ug]{

-ª_ k|To]s ;fj{hlgs ;+:yfgx?sf] sd{rf/LnfO{ lbg] ;]jf ;'ljwf km/s km/s 5g\ .

o;n] 36L ;'ljwf k|fKt ug]{ ;+:yfgsf sd{rf/Ldf g}/f:otf l;h{gf ug]{ x'Fbf

oyf;So Ps?ktf sfod ug]{ .

-r_ ;+:yfgsf] glthf / nIok|lt k|d'v sfo{sf/L / ;~rfns ;ldlt b'a}nfO{

lhDd]jf/ agfpg]

-5_ cWoIf, ;~rfns / sfo{sf/L k|d'vsf] lgo'lQm of]Uotf / Ifdtfsf cfwf/df ug]{,

xfnsf] /fhgLlts lgo'lQm k|0ffnL aGb ug]{



-h_ ;+:yfut ;'zf;g clej[l4 u/L ;bfrfl/tf / g}ltstf k|a4{g ug]{

-em_ lghLs/0f gLltsf] ;dLIff Pj+ k'g/fjnf]sg u/L ;d;fdlos ;'wf/ ug]{

-`_ cfly{s clgoldttf sd ug{ vr{sf] dfkb08 / sfo{ljlw agfO{ nfu" ug]{

-6_ xfn ;fj{hlgs ;+:yfg lgb]{zg af]8{ lgl:qmo /x]sf] 5 . ef/t nufot ljZjsf

ljleGg d'n'sdf ;fj{hlgs ;+:yfg x]g{ 5'§} dGqfnosf Joj:yf 5 . ;+:yfgx?sf]

Ifdtf pkof]udf ;xhLs/0f ug{ Pj+ gLltut ;'wf/ ug{ 5'§} clwsf/ ;DkGg

lgsfosf] Joj:yf ug]{

5. pk;+xf/

hgtfsf] rfxgf / cfjZostf k"/f ug'{ /fHosf] bfloTj /x]sf]n] /fHoaf6 x/t/xn] ;]jf lbg

k|oTg ug'{sf] Pp6f kf6f] ;fj{hlgs ;+:yfg :yfkgf klg xf] . sfg"gL Pj+ Joj;flos ?kaf6

bIftfk"0f{ sfd ePg eg] o;sf] cf}lrTo klg /xb}g . t;y{ lhDd]jf/L / hjfkmb]xLk"0f{ tj/n]

;fj{hlgs ;+:yfg kl/rfng ug{ ;/sf/sf ;DalGwt lgsfon] 7"nf] k|oTg ug'{kg]{ cj:yf 5

eGg ;lsG5 .

g]kfnL v08 ;fj{hlgs n]vfk/LIf0fsf] k|efj clej[l4


;fj{hlgs n]vfk/LIf0fsf] k|efj clej[l4

/fd'k|;fb 8f]6]n∗

;jf]{Rr n]vfk/LIf0f ;+:yfx?n] ;/sf/nfO{ hjfkmb]xL agfpg Pj+ ;fj{hlgs sf]ifsf] k|flKt /

pkof]udf ldtJolotf, sfo{bIftf / k|efjsfl/tf clej[l4 ug{ dxTjk"0f{ e"ldsf v]n]sf x'G5g\ . oL

;+:yfx? sfo{sf/Laf6 :jtGq /xL Joj:yflksfsf] ;xof]uLsf] ?kdf sfo{ ul//x]sf x'G5g\ . /fHodf

kf/blz{tf / hjfkmb]lxtf k|j4{g ub}{ ;'zf;gsf] nflu of]ubfg k'¥ofpg] ;f]rsf ;fy ;jf]{Rr

n]vfk/LIf0f ;+:yf cufl8 al9/x]sf x'G5g\ . oL ;+:yfx?n] ;a} ;fj{hlgs lgsfon] u/]sf] cfDbfgL

tyf vr{ k/LIf0f d"NofÍg u/L b]lvPsf sdhf]/Lx?nfO{ n]vfk/LIf0f glthfsf] ?kdf k|ltj]bg

ub{5g\ . g]kfnsf] ;Gb{edf pQm k|ltj]bg /fi6«klt;dIf k]; e} Joj:yflksf–;+;bsf] ;fj{hlgs n]vf

;ldltdf 5nkmn x'G5 . hgtfsf k|ltlglwn] ah]6, gLlt tyf sfo{qmddfk{mt cfDbfgL / vr{ ug]{

clVtof/L sfo{sf/LnfO{ lbg] / sfo{sf/Ln] ;f] k|Tofof]lht clwsf/ cGtu{t /x]/ sfg'g;Ddt 9Ën]

ldtJolotf, sfo{bIftf / k|efjsfl/tfnfO{ ;d]t ljrf/ u/L sfdsf/afxL ;~rfng ub{5g\ .

;f]adf]lhd sfo{;~rfng eP gePsf] :jtGq lgsfon] k/LIf0f u/L k|ltj]bg hgtfsf k|ltlglw;dIf

k'Ug] Joj:yfn] ;fj{hlgs hjfkmb]lxtf / kf/blz{tf k|j4{g x'G5 . h;sf] kmn:j?k ljQLo ;'zf;g

sfod ug{ / e|i6frf/ Go"gLs/0f ug{ ;d]t ;xof]u k'Ub5 .

;fj{hlgs n]vfk/LIf0fsf] p2]Zo cfo–Joo lx;fasf] oyfy{tf k|dfl0ft ug]{, k|rlnt sfg'gsf]

kfngfdf ;xof]u ug]{, cbIftf jf xflggf]S;fgL sd ug]{, ldtJolotf Nofpg], ;fj{hlgs lgsfosf]

k|efjsfl/tf clej[l4 ug]{, ljBdfg k|lqmof, k4lt, kl/kf6L / sfg'gL Joj:yfdf b]lvPsf sdL

sdhf]/L ;'wf/sf] nflu ;'emfj k|bfg ug]{ / ;fj{hlgs hjfkmb]lxtf Pj+ kf/blz{tf k|j4{g ub}{

;'zf;gdf of]ubfg k'¥ofpg] u/]sf] x'G5 . pQm p2]Zo k|flKtsf] nflu ;jf]{Rr n]vfk/LIf0f lgsfo

dxfn]vfk/LIfsn] n]vfk/LIf0f u/L glthf ;Dk|]if0f ub{5 . n]vfk/LIf0f u/]/ glthf ;Dk|]if0f ub{}df

pko'{Qm p2]Zo k|flKt gx'g ;S5 / p2]Zo k|fKt geO{ n]vfk/LIf0fn] /fHodf ck]lIft k|efj kfg{

;Sb}g .

n]vfk/LIf0fsf] glthf

n]vfk/LIf0fsf] k|d'v glthf k|ltj]bg xf] . k|ltj]bgdf n]vfk/LIf0faf6 b]lvPsf Joxf]/fx? / ;'wf/

ug'{kg]{ ljifox? ;dfj]z ul/Psf] x'G5 . k|ltj]bgsf] sfof{Gjog ug'{ ;fj{hlgs lgsfosf] st{Jo xf] .

k|ltj]bgsf] sfof{Gjog kZrft\ sdL sdhf]/Ldf ;'wf/ x'G5 jf ;Rofpg'kg]{ uNtLx? ;RofOG5, gLlt

∗ pk–dxfn]vfk/LIfs, dxfn]vfk/LIfssf] sfof{no

;fj{hlgs n]vfk/LIf0fsf] k|efj clej[l4 g]kfnL v08


k|lqmof / k|0ffnLdf ;'wf/ x'G5, c;'n ug'{kg]{ /sd c;'n x'G5 . Ps k6s cf}FNofOPsf ljifok|lt

;hu eP/ lhDd]jf/ lgsfon] sfdsf/afxL u/]df clgoldttf sdL sdhf]/Lx? gbf]xf]l/g] x'Fbf ljQLo

;'zf;g sfod x'G5, h'g n]vfk/LIf0faf6 l;h{gf x'g] k|efj xf] . t/ n]vfk/LIf0faf6 lbPsf]

k|ltj]bgsf] sfof{Gjog ul/Pg, lhDd]jf/ lgsfon] p:t} k|s[ltsf uNtL sdhf]/L jiff}{lkR5] bf]xf]¥ofO{

/x], To:tf lgsfosf ;fj{hlgs kbflwsf/LnfO{ s'g} sf/afxL ul/Pg eg] clgoldttf a9\b} hfG5 /

cfly{s cg'zf;gxLgtfn] k|>o kfpF5 . /fHodf ljQLo ;'zf;g sfod x'g;Sb}g . o; cj:yfdf

n]vfk/LIf0f k|efjsf/L x'Fb}g . n]vfk/LIf0f ug'{ / gug'{df s'g} e]b /xFb}g .

n]vfk/LIf0fsf glthf ;Dk|]if0f ubf{ k|ltj]bgdf clgoldttf, xflg gf]S;fgL, r'xfj6, gldn]sf

ljifox?, a9L e'QmfgL ePsf cÍut Joxf]/f / gLlt sfg'g Pa+ k|0ffnLdf ;'wf/ ug]{ ljifo /x]sf

x'G5g\ . cÍ v'Ng] Joxf]/fnfO{ /sdut a]?h"sf] ?kdf dfkg ul/G5 . dxfn]vf k/LIfssf] rf}jGgf}F

k|ltj]bgdf /sdut a]?h" sl/a ?=$ va{ k'u]sf] 5 . pQm a]?h"nfO{ cfwf/ lnP/ slt ;Dk/LIf0faf6

nut s§f ul/of] dfkg ul/G5 . k|To]s jif{sf] k|ltj]bgdf a]?h"sf] cÍ ylkg] t/ nut s§f sd x'g]

cj:yfn] a]?h" a9\b} hfG5 . o;afx]s gLlt, sfg'g / k|0ffnLdf ;'wf/ ug{ lbPsf ;'emfjx? lhDd]jf/

lgsfon] sfof{Gjog ug'{kb{5 . k|ltj]bgdf plNnlvt ;a} k|s[ltsf Joxf]/f sfof{Gjog gePdf

n]vfk/LIf0fn] jfl~5t k|efj kfg{ ;Sb}g .

n]vfk/LIf0fsf] k|efj d"NofÍgsf ;"rsfÍ

n]vfk/LIf0f k|ltj]bgdf cf}FNofPsf ljifoj:t' jf lbPsf ;'emfjsf] sfof{Gjog kZrft\ dfq

n]vfk/LIf0fsf] k|efj b]vfkb{5 . t;y{ n]vfk/LIf0fsf] k|efj d"NofÍg ubf{ klxnf] r/0fdf

n]vfk/LILf0fsf] k|ltj]bg sfof{Gjogsf] cj:yf d"NofÍg ug'{kb{5 . sfof{Gjog ;sf/fTds b]lvP

kZrft\ ;f]af6 l;lh{t k|efjsf] dfkg ug'{kb{5 . k|ltj]bgsf] sfof{Gjog dfkg ;xh 5 . ;jf]{Rr

n]vfk/LIf0f ;+:yfdf :yflkt ;Dk/LIf0f÷cg'udg k|0ffnL (Follow-up mechanism) af6 sfof{Gjog

l:ylt d"NofÍg ug{ ;lsG5 . t/ k|efj d"NofÍgsf] nflu yk cWoog cg';Gwfgsf] vfFrf] kb{5 .

ljZjsf sd}dfq ;jf]{Rr n]vfk/LIf0f ;+:yfn] k|efj d"NofÍg ug]{ u/]sf 5g\ . tyflk n]vfk/LIf0f

k|ltj]bgsf] sfof{Gjog cj:yf d"NofÍg eg] ;a} ;jf]{Rr n]vfk/LIf0f ;+:yfn] ;Dk/LIf0f÷cg'udg

k|0ffnLdfk{mt ug]{ u/]sf 5g\ .

n]vfk/LIf0fsf] k|efj d"NofÍg ug{ u'0ffTds (Qualitative) / kl/df0ffTds (Quantitative) ljlw

k|of]u ug{ ;lsG5 . u'0ffTds ljlw cGtu{t n]vfk/LIf0faf6 cfly{s cg'zf;gxLgtf lgoGq0f ug{,

ljQLo hjfkmb]lxtf / kf/blz{tf k|j4{g ug{ k'¥ofPsf] of]ubfg ;DaGwdf cGtjf{tf{, ;j]{If0f, lj1 Pj+

;/f]sf/jfnf;Fu 5nkmn, j]znfOg ;"rsfÍ;Fu t'ngf ul/G5 . kl/df0ffTds ljlwdf lbPsf ;'emfjsf]

sfof{Gjog k|ltzt c;'n km5\of}{6 ePsf] /sdsf cfwf/df d"NofÍg ul/G5 . n]vfk/LIf0f k|efj

d"NofÍgsf cfwf/x? b]xfodf pNn]v ul/Psf] 5M



-s_ k|ltj]bg :jLsf/ ug'{ (Acceptance) – n]vfk/LIf0fdf cf}FNofPsf ljifo jf ;'emfjx?

n]vfk/LIf0f u/fpg] lgsfon] :jLsf/ ug'{ sfof{Gjosf] k"jf{wf/ xf] . n]vfk/LIfsn] cf}FNofPsf

;a} Joxf]/f n]vfk/LIf0f u/fpg] lgsfon] :jLsf/ u¥of] eg] To:tf] n]vfk/LIf0f u'0f:t/Lo

dflgG5 . :jLsf/ ul/Pg eg] tL Joxf]/f sfof{Gjog x'g ;Sb}g . n]vfk/LIf0f u/fpg] lgsfon]

cfˆgf] ;xhtf, :jfy{ / sfo{k|lqmofdf lg/Gt/tf lbgsf nflu n]vfk/LIfsn] cf}FNofPsf ljifo

jf ;'emfjx? :jLsf/ gug{ ;Sb5g\ . o:tf] cj:yfdf hgtfsf k|ltlglw, Joj:yflksfsf

;ldlt, gful/s ;dfh / ;~rf/ dfWoddfk{mt bafa Pj+ lgb]{zgsf] h?/t kb{5 . t/

cf}FNofPsf] ljifoj:t' jf ;'emfj u'0f:t/Lo Pj+ sfof{Gjog of]Uo gePdf k|To'Tkfbg klg

x'g;S5 .

-v_ k|ltj]bg sfof{Gjog ug'{ (Implementation) – k|ltj]bgdf plNnlvt ;'emfj :jLsf/ u/]/dfq

n]vfk/LIf0fsf] k|efj b]lvFb}g . cf}FNofPsf ljifoj:t' jf ;'emfj sfof{Gjog eP kZrft\ dfq

cfufdL lbgdf clgoldttf, r'xfj6 / ;|f]t ;fwgsf] b'?kof]u lgoGq0f x'G5 . t;y{

n]vfk/LIf0fsf] k|efj d"NofÍg ug]{ csf]{ cfwf/ ;'emfjx?, sfof{Gjog u/]sf] k|ltztnfO{

lng'kb{5 . k|ltj]bgsf] sfof{Gjog kZrft al9 e'StfgL jf gkfpg] /sd c;'nL, clgoldt ug]{

pk/ sf/afxL, gLlt lgod sfg'g sfo{ljlw th'{df, k|0ffnLsf] ljsf;, cf}FNofOPsf ultljlw

lgoGq0f / ;]jf k|jfx Pj+ sfo{ u'0f:t/df ;'wf/ x'G5 . o;af6 n]vfk/LIf0fsf] k|efa b]lvG5 .

-u_ sfof{Gjogsf] k|efj (Impact/outcome) – n]vfk/LIf0fsf] k|ltj]bg sfof{Gjog kZrft\ b]lvg]

k|efa jf glthfnfO{ n]vfk/LIf0f d"NofÍgsf] cfwf/ agfpg ;lsG5 . sfof{Gjogsf] k|efj

b]xfocg';f/ dfkg ug{ ;lsG5 .

1. n]vfk/LIf0faf6 cf}FNofPsf Joxf]/fx? n]vfk/LIf0fsf] qmddf jf n]vfk/LIf0f kZrft\ k|ltlqmof

lbFbf jf ;Dk/LIf0fsf] qmddf c;'n ul/G5 . o:tf] /sdsf] cfwf/df n]vfk/LIf0faf6

/fHosf]ifdf k'u]sf] of]ubfg ;DaGwdf hfgsf/L ldNb5 . dxfn]vf k/LIfssf] rf}jGgf}F jflif{s

k|ltj]bg cjlwdf n]vfk/LIf0fsf] qmddf / n]vfk/LIf0f kZrft\ ? @ ca{ * s/f]8 (& nfv

c;'n e} /fHosf]ifdf bflvnf ePsf] 5 . hals /fHon] sfof{nonfO{ ah]6dfk{mt ? #!

s/f]8 *) nfvdfq rfn'vr{ u/]sf] 5 . of] ljifo n]vfk/LIf0fsf] k|efj d"NofÍgsf] cfwf/

xf] .

2. vr{ jf nfut 36\g' (Cost saving or reducing) n]vfk/LIf0fsf] csf]{ k|efj xf] .

n]vfk/LIfsn] cf}FNofPadf]lhdsf] ;'emfj sfof{Gjog x'Fbf vr{ lgoGq0f x'G5 jf

sfd÷sfo{qmd ;~rfng nfut 36\5 . pbfx/0fsf] nflu ;f]e}m vl/b ug]{ kl/kf6L cGTo ug{

lbPsf] ;'emfj sfof{Gjogsf] kmn:j?k k|lt:kwf{Tds tj/n] vl/b e} vr{df ldtJolotf

cfpF5 eg] To;nfO{ n]vfk/LIf0fsf] k|efjsf] ?kdf lng'kb{5 . o;}u/L b}lgs e|d0f eQf

bfaL ubf{ Kn]gdf ofqf u/]sf] cj:yfdf af]l8{ª kf; /fVg'kg]{ Joj:yf sfof{Gjog ug{ lbPsf]



;'emfj sfof{Gjog kZrft\ e|d0f eQf vr{ 36\g'nfO{ n]vfk/LIf0fsf] k|efa dflgG5 . o:tf]

ljifo dfkg ug{ sl7g x'G5 . tyflk of] n]vfk/LIf0f k|efj d"NofÍgsf] clt cfjZos

cfwf/ xf] .

3. n]vfk/LIf0fsf] Joxf]/f sfof{Gjog kZrft\ /fHo jf ;+:yfsf] cfo jf /fh:j ;Íng j[l4

(Revenue Generation) ePdf ;sf/fTds k|efj k/]sf] dfGg'kb{5 . n]vfk/LIf0fn] /fh:j

r'xfj6 e}/x]sf] If]q jf P]g sfg'gdf /x]sf sdhf]/Lsf] sf/0f cfo jf /fh:j gf]S;fg ePsf]

Joxf]/f cf}FNofPsf] x'G5 . To:tf] Joxf]/f sfof{Gjog u/]kl5 ;f] If]qaf6 cfo k|fKt x'g] jf

/fh:j j[l4 x'g] l:yltdf n]vfk/LIf0fn] k|efj kf/]sf] 7xl/G5 . d"No clej[l4 s/ P]g, @)%@

sf] cg';"rL ! n] 5'6 glbPsf] dfnj:t'df d"No clej[l4 s/ 5'6 ePsfn] nufpg'kg]{ a]?h"

cf}FNofOP kZrft\ ;/sf/n] sfof{Gjog u/L d"No clej[l4 s/ ;Íng ug{ yfn]sf] sf/0f

/fh:jdf j[l4 x'g' n]vfk/LIf0fsf] k|efj xf] . ef/tsf] lgoGqs Pj+ dxfn]vf k/LIfsn] 6'hL

:k]S6«dsf] ;Gbe{df /fHonfO{ gf]S;fgL ePsf]n] 36f36 k|lqmofaf6 :k]S6«d laqmL ug'{kg]{

Joxf]/f cf}FNofOP kZrft\ ef/t ;/sf/n] sfof{Gjog u¥of] . h;sf] kmn:j?k

;k]S6«dafktsf] /fh:jdf cTolws j[l4 ePsf] 5 . of] n]vfk/LIf0fsf] k|efj xf] .

4. n]vfk/LIf0fsf] Joxf]/f sfof{Gjog kZrft\ sfo{k|lqmof ;/nLs/0f e} bIftf clej[l4

(Efficiency Enhance) x'g] ;]jfu|fxLn] l56f] 5l/tf] u'0f:t/Lo ;]jf k|fKt ug]{] cj:yf

n]vfk/LIf0fsf] ;sf/fTds k|efj xf] . clt cfjZosLo d]l8sn pks/0f tyf ljz]if1

8fS6/ gx'Fbf c:ktfnn] k|bfg ug]{ :jf:Yo ;]jf k|efljt ePsf] ljifo cf}FNofP kZrft\

ljz]if1 8fS6/sf] kbk"lt{ / pks/0fsf] vl/b Pj+ Joj:yfkg u/L la/fdLnfO{ lgoldt ?kdf

;]jfk|jfx ul/Psf] ljifonfO{ n]vfk/LIf0fsf] k|efj eGg ;lsG5 .

5. n]vfk/LIf0fn] cy{tGqsf ljljw kIfx? cfoft lgof{t, e'QmfgL ;Gt'ng, j}b]lzs ;xfotf,

ah]6 Joj:yfkg, vl/b Joj:yfkg, ;fj{hlgs C0f Joj:yfkgnufotsf ljifodf cWoog

u/L ;'emfj k|bfg ub{5 . /fHon] tL ;'emfjnfO{ sfof{Gjog u/L gLlt, sfg'g sfo{ljlwdf

;'wf/ ub{5 / cy{tGqdf ;sf/fTds k|efj b]lvG5 eg] To:tf] ljifonfO{ klg n]vfk/LIf0fsf]

k|efjsf] ?kdf dfkg ug{ ;lsG5 .

;jf]{Rr n]vfk/LIf0f ;+:yfn] cfGtl/s hgzlQm jf afXo ljz]if1 k|of]u u/L n]vfk/LIf0fsf] k|efj

d"NofÍg ug{ ;Sb5 . t/ of] :jtGq tj/n] ug'{kb{5 . sltko ljifox? ljjfbf:kb klg x'g;Sb5 .

h:t}M nfut jf vr{ s6f}tL jf sfo{bIftfdf ;'wf/ jf /fh:j÷cfo j[l4 of]ubfg k'¥ofpg] tTjx? w]/}

x'G5g\ . t;y{ n]vfk/LIf0fs} ;'emfj sfof{Gjogaf6 ePsf] x'g jf gx'g klg ;Sb5 . ;fj{hlgs

lgsfox?n] ;do ;dodf cWoog cg';Gwfg u/L sfo{k|lqmof, u'0f:t/, ;]jfk|jfx, gLltut, sfg'gL

Pj+ ;+u7gfTds Joj:yfdf ;'wf/sf] nflu cfk}mn] k|lqmof cufl8 a9fPsf x'g;Sb5g\ . To:tf]

cj:yfdf n]vfk/LIf0fs} sf/0faf6 ;'wf/ ePsf] eGg ldNb}g . sltko c;'nL /sd klg ;fj{hlgs



lgsfon] klxn} klxrfg u/]sf] jf s'g} Ps a}+s vftfdf /x]sf] /sd csf]{ a}+s vftfdf :yfgfGt/0f

ug]{ k|s[ltsf x'G5g\ . h;nfO{ n]vfk/LIf0fsf] of]ubfg eGg ldNb}g . To;}n] n]vfk/LIf0f k|efj

d"NofÍgsf pko'{Qm cfwf/nfO{ ;"Id ?kdf ljZn]if0f u/L ;/f]sf/jfnfsf] ;d]t ;xeflutfdf :jtGq

tj/n] d"NofÍg ug'{kb{5 . cd]l/sfsf] h]g]/n PsfG6\oflaln6L clkm;n] k|To]s jif{ n]vfk/LIf0fsf]

k|efj d"NofÍg u/L c;'n ePsf], nfut s6f}tL ePsf], r'xfj6 lgoGq0f, /fh:j j[l4nufotsf]

/sdut ljj/0f v'nfO{ k|ltj]bgdf pNn]v ug]{ u/]sf] 5 . o;af6 ;jf]{Rr n]vfk/LIf0f ;+:yfsf]

:yfkgfsf] cf}lrTo k'i6\ofO{ ug{ jf of]ubfgaf/] hfgsf/L lbg ;xh x'G5 .

n]vfk/LIf0fsf] ck]lIft k|efj gx'g'sf sf/0fx?

k|To]s ;jf]{Rr n]vfk/LIf0f ;+:yfn] n]vfk/LIf0fsf] k|efj a9fpg k|of; ul//x]sf] x'G5 . tyflk

ljleGg sf/0fn] n]vfk/LIf0f k|ltj]bg sfof{Gjog x'Fb}g / n]vfk/LIf0fn] ;fj{hlgs hjfkmb]lxtf /

kf/blz{tf k|j4{gdf 7f]; of]ubfg k'¥ofpg ;Sb}g . o;df n]vfk/LIf0f u/fpg] / ug]{ lgsfo, ;+;b

tyf ;+;bLo lgu/fgL ug]{ lgsfo / ;/f]sf/jfnf ;a}sf] e"ldsf /x]sf] x'G5 . n]vfk/LIf0faf6 ck]lIft

k|efj gkg'{df b]xfosf sf/0fx? lhDd]jf/ x'G5g\M

1. n]vfk/LIf0f u/fpg] lgsfodf /x]sf] b08ljxLgtf h;sf] sf/0fn] n]vfk/LIf0f k|ltj]bgsf]

sfof{Gjog ul/Fb}g .

2. n]vfk/LIf0f k|ltj]bgsf] sfof{Gjog ;DaGwdf cg'udg ug]{ tfn's lgsfon] k|efjsf/L tj/n]

cg'udg gug]{, uNtL sdhf]/L ug]{nfO{ lhDd]jf/ agfpg] ;+:s[ltsf] cefjn] klg n]vfk/LIf0f

k|ltj]bg sfof{Gjog x'Fb}g .

3. n]vfk/LIf0f u/fpg] lgsfonufot ;a} ;/f]sf/jfnfn] /sdut Joxf]/fdf dfq Wofg lbg], gLlt

sfg'g ;'wf/, k|0ffnL :yfkgf;Fu ;DalGwt ;}4flGts Joxf]/fx?nfO{ jf:tf gug]{ kl/kf6Ln] ;d]t

n]vfk/LIf0fsf] k|efj Go"g /xG5 .

4. n]vfk/LIf0f u/fpg] / ug]{ lgsfoaLr s'g} ljifodf dtleGgtf eO{ Psn] csf{nfO{ lrQa'em\bf]

(Convincing) x'g g;s]sf] cj:yfdf klg n]vfk/LIf0f k|ltj]bgn] cf}FNofPsf Joxf]/f

sfof{Gjog x'Fb}g .

5. n]vfk/LIfsn] cfrf/;+lxtf pNnª\3g ug]{, OdfGbf/ gx'g], bafa / k|efjdf kg]{ cj:yf ljBdfg

/x]df n]vfk/LIf0fn] u'0f:t/Lo k|ltj]bg lbg;Sb}g / n]vfk/LIf0f u/fpg] lgsfon] k|ltj]bg

sfof{Gjog klg ub}{gg\ kmn:j?k n]vfk/LIf0fsf] k|efj ck]If u/]cg'?k x'b}g .

6. n]vfk/LIf0f kZrft\ :ki6, ;/n, a'lemg] 9Ën] Joxf]/f tof/ gx'Fbf Pj+ sfof{Gjog of]Uo, nfut

k|efjL ;'emfjx? k|:t't gubf{ ;d]t n]vfk/LIf0fsf Joxf]/f sfof{Gjog x'Fb}gg\ .

7. ;/f]sf/jfnf, ;~rf/hut\ / ;jf]{Rr n]vfk/LIf0f ;+:yfsf] ;~rf/ /0fgLltn] klg n]vfk/LIf0fsf]

k|efjnfO{ c;/ kf/]sf] x'G5 . ;~rf/ dfWod;Fu lgoldt ;Dks{ ug]{, k|ltj]bgsf] af/]df



hfgsf/L lbg], gful/s ;dfhsf ;+:yfdfk{mt k|ltj]bgsf] jsfnt ug]{ u/L ;xsfo{ ug]{ kl/kf6L

gx'Fbf k|ltj]bg sfof{Gjog gubf{ klg cfnf]rgf v]Kg' kb}}{g .

8. n]vfk/LIf0faf6 cf}FNofOPsf Joxf]/fsf] u'0f:t/ sdhf]/ x'Fbf klg k|ltj]bgsf] sfof{Gjog Go"g

x'G5 . n]vfk/LIf0fsf] cfwf/ (Audit Criteria) c:ki6 ljjfbf:kb ePdf jf n]vfk/LIf0f u/fpg]

lgsfon] :jLsf/ gu/]sf] gu/]df, n]vfk/LIfsn] ;Ifd, kof{Kt, pko'Qm k|df0f ;Íng gu/]df,

lj:t[t cWoog gu/L Joxf]/f cf}FNofPdf, n]vfk/LIf0f u/fpg] lgsfo;Fu kof{Kt 5nkmn gu/]df,

ljleGg r/0fdf k'g/fjnf]sg u/L u'0f:t/ lgoGq0fsf pko'Qm sfo{ljlw cjnDag gu/]sf]

cj:yfdf n]vfk/LIf0f u'0f:t/Lo gx'Fbf k|ltj]bg sfof{Gjog geO{ k|efj Go"g x'G5 .

9. ;fj{hlgs n]vf jf ;+;bLo lgu/fgL n]vfk/LIf0f k|ltj]bg ;ldltaf6 ;dodf g} 5nkmn gu/L

pko'Qm lgb]{zg lbg] tyf lbPsf lgb]{zgsf] sfof{Gjog l:ylt cg'udg gx'g] cj:yfdf

n]vfk/LIf0fn] ck]lIft k|efj kfg{ ;Sb}g .

10. n]vfk/LIf0f ;+:yfdf k|efjsf/L ;Dk/LIf0f÷cg'udg (Follow-up) k|0ffnL gx'Fbf klg

n]vfk/LIf0faf6 lbPsf ;'emfj jf Joxf]/f sfof{Gjog eP gePsf] d"NofÍg u/L k|ltj]bg ug{

;lsFb}g . h;n] ubf{ ;fj{hlgs lgsfon] n]vfk/LIf0f k|ltj]bg sfof{Gjogdf Wofg lbFb}gg\ .

n]vfk/LIf0fsf] k|efj clej[l4sf pkfox?

lglZrt p2]Zo k"lt{ ug]{ p2]Zon] n]vfk/LIf0f ul/G5 . ;jf]{Rr n]vfk/LIf0f ;+:yf /fHosf]ifsf] ;+/Ifs

ePsf]n] o:tf] sf]ifdf x'g] clgoldttf, xflg gf]S;fgL, ckJoo, r'xfj6 lgoGq0f u/L /fHodf ;'zf;g

sfod ug{ of]ubfg k'¥ofpg' Pj+ ;/sf/L ;]jfk|jfxdf ;'wf/ NofO{ ;fj{hlgs lgsfosf] k|efjsfl/tf

clej[l4 ug'{ n]vfk/LIf0fsf] p2]Zo x'Fbfx'Fb} klg n]vfk/LIf0f ;+:yfn] u/]sf] sfdsf/afxLaf6 pQm

glthf xfl;n x'g g;s]sf] cj:yf 5 . n]vfk/LIf0fsf] k|efj clej[l4 ug{ b]xfosf pkfo cjnDag

ug'{kg]{ b]lvG5 .

1. ;fj{hlgs lgsfosf kbflwsf/LnfO{ lhDd]jf/ agfO{ n]vfk/LIf0f k|ltj]bgsf] sfof{GjognfO{

lghsf] sfo{;Dkfbg d"NofÍg;Fu cfj4 ul/g'kb{5 . n]vfk/LIf0fsf] Joxf]/f cf}FNofpFbf lhDd]jf/

kbflwsf/L ls6fg ug]{ Joj:yf ldnfpg'kb{5 .

2. Ps jif{leq ;a} n]vfk/LIf0fsf Joxf]/f sfof{Gjog ul/;Sg'kg]{, Ps jif{eGbf a9L ;do nfUg]

Joxf]/fx?sf] nflu sfof{Gjog sfo{of]hgf ;lxt Dofb yk ug]{, Pp6} Joxf]/f jf uNtL k6s k6s

bf]xf]¥ofpg] lhDd]jf/ kbflwsf/Lsf] clen]v /fVg] Joj:yf x'g'kb{5 .

3. hf]lvdo'St, hgrf;f] /x]sf], ;f/k"0f{ ( Material), ;/sf/sf] k|fyldstf If]q leq kg]{ / d"No

clea[l4 (Value Add) x'g] ljifoj:t'df s]lGb|t eO{ k|ltj]bg tof/ u/]df sfof{Gjog k|efjsf/L

x'G5 .



4. kof{Kt cWoog cg';Gwfg u/L nfut s6f}tL jf vr{df ldtJolotf, sfd sf/afxLdf bIftf

Nofpg] k|s[ltsf] :ki6, :jLsf/of]Uo, ljlzi6 vfnsf] ( Speific) ;'emfjx? lbg'kb{5 . ;'emfjx?

c;n cEof; ;'xfpFbf] / sfof{Gjog of]Uo x'g'kb{5 .

5. n]vfk/LIf0fk"j{ n]vfk/LIf0f ug]{ ljifoj:t' ;DaGwdf ;/f]sf/jfnf;Fu 5nkmn ug'{ pko'St

dflgG5 . n]vfk/LIf0f sfof{Gjogr/0fdf ;d]t ;]jfk|jfx, cfof]hgf, sfo{qmd sfof{Gjog

;DaGwdf gful/s ;dfhsf ;+:yf (CSO) / k|fljlws ljifoj:t'sf]] ;Gbe{df ;DalGwt If]qsf]

ljz]if1 (Expert) ;]jf lng'kg]{ x'G5 . o;af6 k|ltj]bgsf] ljZj;lgotf a9\g] / ;DalGwt

lgsfon] :jLsf/ ug]{ cj:yf ;[hgf x'G5 .

6. n]vfk/LIf0fsf] k|efj clea[l4 ug{ n]vfk/LIf0f u'0f:t/Lo ( Qualitative Audit) x'g'kb{5 .

n]vfk/LIf0f u'0f:t/Lo x'gsf] nflu cGt/f{li6«o dfgb08 cg's"nsf n]vfk/LIf0f dfgb08

lgb]{lzsfsf] k|of]u u/L of]hgfa4 ta/n] hf]lvddf cfwfl/t eO{ n]vfk/LIf0f ;Dkfbg

ug'{kb{5 . n]vfk/LIf0fsf] nflu ;Ifd Joj;flos hgzlStsf] Joj:yf ug]{, To:tf] hgzlStnfO{

lgoldt tflnd lbO{ Ifdtf clea[l4 ug'{kg]{, cfrf/;+lxtfsf] s8fO{sf ;fy kfngf u/L :jtGq

ta/n] n]vfk/LIf0f Pj+ k|ltj]bg ug]{ Joj:yf x'g'kb{5 . n]vfk/LIf0fsf] k|To]s r/0fdf k|efjsf/L

u'0f:t/ lgoGq0f k|0ffnLsf] sfof{Gjog ug'{kb{5 . h;cGtu{t pRrtxsf kbflwsf/Laf6 dfgb08

/ of]hgf adf]lhd n]vfk/LIf0f u/]sf], ;Ifd pko'St / kof{Kt k|df0f ;+sng ePsf], k|ltj]bgsf

Joxf]/f Pj+ ;'emfj tfls{s ( Logical) lrQa'em\bf] (Convincing) / kof{Kt ljZn]if0fdf cfwfl/t

/ ;d:ofnfO{ ;+af]wg ug]{ vfnsf] /x] g/x]sf] k'g/fjnf]sg Pj+ d"Nofªsg ug'{kb{5 . 5gf}6sf

cfwf/df k|ltj]bgk"j{ ( Pre-issuance) / k|ltj]bg kZrftsf] u'0f:t/ cfZj:ttf k'g/fjnf]sg

k|0ffnL ;d]t sfof{Gjogdf Nofpg' kb{5 . pko{'Qm cj:yfdf n]vfk/LIf0f u'0f:t/Lo x'G5 .

kmn:j?k k|ltj]bg sfof{Gjog eO{ n]vfk/LIf0fsf] k|efj a95 .

7. n]vfk/LIf0fsf] r/0f / d:of}bf k|ltj]bg tof/ eO{ ;s]kZrft n]vfk/LIf0f ug]{ lgsfosf

kbflwsf/L;Fu kof{Kt 5nkmn cGt/lqmof u/L clGtd?k lbg'kb{5 . of] k|s[of Psn] csf{nfO{

lrQ a'emfpg ( Convince) pko'Qm x'G5 .

8. k|ltj]bgsf] k|:t'tLn] klg n]vfk/LIf0fsf Joxf]/fx? sfof{Gjogdf c;/ ub{5 . k|ltj]bg ;/n,

k7gLo, a'lemg], 5f]6f] / k"0f{ x'g'kb{5 . Joxf]/fx?df cfwf/ (Criteria), cj:yf (Condition),

sf/0f (Cause) / c;/ (Consequence) ljZn]if0f u/L k|:t't ug'{kb{5 . u|fkm / t:jL/n]

k|ltj]bgnfO{ cfsif{s / a'em\g ;xh agfpF5 . lhDd]jf/ lgsfo :ki6 v'Ng] u/L k|ltj]bg k|:t't

ug'{kb{5 . d'Vo d'Vo ljifout Joxf]/fnfO{ ;+If]kLs/0f u/L sfo{sf/L ;f/f+z k|sfzg u/]df km';{b

sd x'g] JolQm / ;~rf/ hutnfO{ klg hfgsf/L lbg ;xh x'G5 / k|ltj]bgsf] k|efjsfl/tf

a9\5 .



9. n]vfk/LIf0f glthfsf] :ki6 / k|efjsf/L ;~rf/ ( Communication) ePdf ;a}n] ;xL 9+un]

a'em\g] x'Fbf n]vfk/LIf0f u/fpg] lgsfo Joxf]/f :jLsf/ / sfof{Gjog ug{ afWo x'G5g\ .

Joj:yflksf ;+;bsf k|ltlglw / ;/f]sf/jfnf ;d]tn] k|ltj]bgsf] sfof{Gjog ;DaGwdf cfjfh

p7fpF5g\ . t;y{ k|ltj]bg k]z x'gf;fy kqsf/ ;Dd]ng ug]{, k|]; lj1KtL hf/L ug]{, ;~rf/

hut;Fu cGt/lqmof u/L k|ltj]bgsf ljifox?sf] hfgsf/L lbg], ;–;fgf a|f];/ a'sn]6 tof/

u/L cfd?kdf ;Dk|]if0f ug]{, ;f];n d]l8ofx?sf] k|of]u ug]{ /0fgLlt canDag ug'{kb{5 .

sltko ;jf]{Rr n]vfk/LIf0f ;+:yfn] k|ltj]bg hf/L ug'{k"j{ aGb lzlj/df /fv]/ kqsf/x?sf]

k[i7kf]if0f lng] k|rng klg u/]sf 5g\ . c;n ;~rf/ /0fgLlt ( Communication Strategy)

k|of]u u/]df k|ltj]bgsf] k|efj clea[l4 x'G5 .

10. n]vfk/LIf0fdf ;Dk/LIf0f÷cg'udg ( Follow up) sf] 7"nf] dxTj 5 . ;Dk/LIf0f÷cg'udg

a]u/sf] n]vfk/LIf0fsf] k|efj Go"g /xG5 . To;}n] OG6f];fO{sf] d]S;Lsf] 3f]if0ffkqn] k|ltkfbg

u/]sf cf7 l;4fGt dWo] ;Dk/LIf0f÷cg'udg Ps xf] . ;jf]{Rr n]vfk/LIf0f ;+:yfdf k|efjsf/L

;Dk/LIf0f cg'udgsf] Joj:yf x'g'kb{5 . h;af6 n]vfk/LIf0fn] cf}FNofPsf Joxf]/f jf ;'emfj

sfof{Gjog eP ePgg\, s:tf] k|efj k¥of] hfgsf/L lng ;xh x'G5 . n]vfk/LIf0fsf] k|efj

dfkg Pj+ k[i7kf]if0fsf] nflu ;d]t ;Dk/LIf0f cfjZos k5{ . n]vfk/LIfsn] k'gM k/LIf0f u5{

eGg] dfGotfn] klg n]vfk/LIf0fsf Joxf]/f sfof{Gjog ul/G5 . ;Dk/LIf0f÷cg'udgsf] ;do

ljifoj:t' cg';f/ km/s x'G5 . s'g} tTsfn ;Dk/LIf0f÷cg'udg ug{ ;lsG5 eg] s'g} ljifo

sfof{Gjogsf] nflu nfdf] ;do nfU5 . t;y{ pQm ;do;Dd kv{g' kg]{ x'G5 .

11. n]vfk/LIf0fsf] k|efj clea[l4 ug{ ;+;bLo ;ldltsf] e"ldsf dxTjk"0f{ x'G5 . ;jf]{Rr

n]vfk/LIf0f ;+:yfn] ;+;bLo ;ldltnfO{ k|ltj]bgaf/] hfgsf/L lbg] / ;f] ;ldltn] ;/sf/L

lgsfonfO{ lgb]{zg lbg], lbPsf] lgb]{zgsf] sfof{Gjog cj:yf cg'udg ug]{, sfof{Gjog gubf{

sf/afxL x'g] Joj:yf ePdf n]vfk/LIf0f k|ltj]bgsf] sfof{Gjog k|efjsf/L x'G5 .

12. k|ltj]bg ;dodf hf/L x'g'kb{5 . sf/f]af/ ePsf] #÷$ jif{kl5 k|ltj]bg lbPdf lhDd]af/

kbflwsf/L kQf nufpg ;d]t sl7g x'G5 / k|ltj]bgsf] sfof{Gjog x'b}g . tTsfn}

n]vfk/LIf0f (Real time Audit) u/]/ h'g;'s} a]nf ;d]t k|ltj]bg lbg] Joj:yf ePdf

n]vfk/LIf0fsf] k|efjsfl/tf a9\5 .

lgis{if

;jf]{Rr n]vfk/LIf0f ;+:yfn] k|rlnt sfg'gsf] kfngf ;'lglZrt ug]{, ;fj{hlgs lgsfosf] sfd

sf/afxLdf ldtJolotf, sfo{bIftf / k|efjsfl/tf clea[l4 ug]{, gLlt, k|s[of sfg'g Pj+

;+u7gfTds Joj:yfdf /x]sf sdL sdhf]/L klxNofO{ ;'wf/sf nflu ;'emfj lbg] / ;fj{hlgs

hjfkmb]lxtf Pj+ kf/blz{tf k|a{4g ub}{ ;'zf;gdf of]ubfg k'/\ofpg] p2]Zon] n]vfk/LIf0f u/]sf]



x'G5 . pko{'Qm p2]Zo xfl;n ePdf n]vfk/LIf0f k|efjsf/L x'G5 . cGoyf n]vfk/LIf0f Ps lgoldt

cfsl:dstfsf] ?kdf ;Lldt /xG5 . n]vfk/LIf0f k|efjsf/L 5 5}g dfkg ug{ n]vfk/LIf0fn] lbPsf

;'emfj sfof{Gjog eP ePgg\, sfof{Gjog kZrft nfut s6f}tL, bIftf j[l4, cfo jf /fh:j j[l4,

u'0f:t/Lo / k|efjsf/L ;]jf k|jfx eof] ePg / ljQLo cg'zf;g sfod eP gePsf] d"Nofª\sg

ug'{kb{5 . n]vfk/LIf0f ;+:yfn] k|efjsf/L cg'udg k|0ffnLdfkm{t o:tf] d"Nofª\sg ug{ ;Sb5 .

sltkon] n]vfk/LIf0fsf] k|efj n]vfk/LIf0f ;+:yfsf] azsf] ljifo xf]Og eGg] ub{5g\ . t/ k|efj

PskIfsf] ;+nUgtfn] dfq x'b}g . o;sf] nflu n]vfk/LIf0f u/fpg] / ug]{ b'j} lgsfosf] k|of; h?/L

x'G5 . n]vfk/LIf0fsf] k|efj Go"g x'g'df n]vfk/LIf0f u/fpg] lgsfosf] hjfkmb]xL jxg gug]{ k|s[lt,

b08 ljlxgtf, n]vfk/LIf0f u'0f:t/Lo gx'g', n]vfk/LIf0f k|ltj]bg k7gLo ;/n / ljZn]if0ffTds

gx'g', kof{Kt 5nkmn cGt/lqmof gu/L n]vfk/LIf0f k|ltj]bg tof/ ug'{, ;'emfjx? sfof{Gjog of]Uo

Pj+ nfut k|efjL (Cost effective) gx'g', ;~rf/dfWod Pj+ ;/f]sf/jfnf;Fu ;d"lrt ;DaGw

:yflkt ug{ g;Sg' nufotsf sf/0f /x]sf x'G5g\ . t;y{ ;jf]{Rr n]vfk/LIf0f ;+:yfn] pko'Qm

;Dk/LIf0f÷cg'udg k|0ffnLdfkm{t n]vfk/LIf0fsf] k|efj d"Nofª\sg ug]{ / b]lvPsf sdLsdhf]/Ldf

;'wf/ u/L n]vfk/LIf0fnfO{ ljZj;gLo / e/kbf]{ agfpg] tyf ;fj{hlgs lgsfosf kbflwsf/Lsf]

lhDd]af/L Pj+ hjfkmb]lxtf ;d]t ls6fg u/L n]vfk/LIf0f k|ltj]bg sfof{Gjog gug]{ pk/ b08fTds

/0fgLlt k|of]u ug'{kb{5 . kmn:j?k /fHon] ;jf]{Rr n]vfk/LIf0f ;+:yfaf6 ck]Iff u/] cg'?ksf]

k|ltkmn k|fKt ug{ ;Sb5 .

;Gbe{ ;fdu|L

1. How to increase the use and impact of audit report " A Guide for Supreme

Audit Institution" INTOSAI Capacity Building Committee.

2. dxfn]vfk/LIfssf] rf}jGgf}F jflif{s k|ltj]bg, @)&# 3. dxfn]vfk/LIfssf] sfo{of]hgf -@)&$-@)*)_ 4. Quality Assurance Handbook, 2012, Office of the Auditor General,

Babarmahal.

lghLs[t ;fj{hlgs ;+:yfsf] cj:yf g]kfnL v08


lghLs=t ;fj+hlgs ;_:yfsf] cj:yf

afdb]j zdf+ clwsf/L*

! k=i7e"ld Y pTkfbg / ljt/0f k|lqmofnfO+ Jofj;flos k4lt c'g;f/ rNg ;Sg] u/L sfg'gn]

;_/If0f u/]/ :yflkt ;fj+hlgs ;_:yfgx?n] Jofj;flos sfo+s'zntf, ljQLo Ifdtf, ;]jf

k|jfxsf] :t/ j=l4 / pBdlzntfdf x|f; cfpg] qmd /f]lsPsf] 5}g .;/sf/ cfkm}n] ;~rfng

ubf+ k|lqmofut sfo+df hsl8g] / lghL If]q e} :jfoQ 5f]8\bf nf]s sNof0f / ;fdflhs

pQ/bfloTj kfngf ug+ g;lsg] kIfnfO+ dWogh/ /fv]/ ljz]if P]gAf/f ;fj+hlgs ;_:yfsf]

:yfkgf ug]+ ;f]rdf v'Nnf cy+gLltsf] cjnDagn] kl/jt+g NofPsf] 5 . lgoGq0fd'vL Jojxf/n]

Jofj;flos lqmofsnfknfO+ sdhf]/ agfO+ k|lt:kwf+df x|f; cfpg] tyf ;]jf k|jfx ;d]t s'zn

Pj_ bIf gePsf] ;Gbe{df ;/sf/n] ;fdflhs pQ/bfloTj axg g} ug'+kg]+ cTofjZos ;]jf

k|jfx afx]s cGo If]qsf ;fj+hlgs ;_:yfx? ;~rfngdf lghL If]qnfO+ k|j]z u/fO+ tL ;_:yfx?

Joj;flos tj/n] ;~rfng u/L bIftf clej=l4 ug]+ / ;]jf k|jfxdf ;'wf/ Nofpg] p2]Zosf

;fy ;'wfg]+ ;_:sf/sf] Joj:yf ljZjJofkL /kdf /x]sf]n] g]kfndf klg @)%) b]lv lghLs/0f

sfo+sf] yfngL ePsf] lyof] . a}_lsF tyf ljQLo If]qsf] ljsf;, cf}Bf]lus/0f Pj_ k"jf+wf/

If]qsf] ljsf; / lj:tf/, hgtfsf] nflu cfjZos cfwf/e"t j:t' tyf ;]jf cfk"lt+, /f]huf/L

j=l4 pBdlzntf k|j4+g, snf / ;_:s=ltsf] ;_/If0f, /fli6\o ljkbdf j:t'sf] ljt/0f, s=ltd

cefj, sf6]+lnF lgoGq0f h:tf sfo+df ;fj+hlgs ;_:yfsf] pkl:ylt /fHosf] jx'kfqsf]?kdf

cfjZos /x]sf]n] p2]Zo, clwsf/ / If]q tf]sL cTofjZos j:t' tyf ;]jfo'Qm ;_:yfgs]f

sfo+s'zntf j=l4 u/L af_sL If]qdf ;/sf/n] s]jn lgods / ;xhstf+sf] ?kdf k|:t't x'g

h?/L 5 .

@ lghLs/0f ug'{sf] sf/0f Y ;/sf/n] cfkm} pTkfbg u/]/ ljt/0f ug]+ cjwf/0ffdf kl/jt+g

ePkl5 Jofj;fosf] bIftf clej=l4 u/L pTkfbsTj a9fpg, ljQLo tyf k|zf;lgs ef/ sd

ug+ / lghL If]qs]f ;xeflutfdf Jofks j=l4 u/L ;du| b]zsf] cfly+s ljsf; ug]+ p2]Zo

/fv]/ lghLs/0f P]g, @)%) sfof+Gjogdf NofOPsf] lyof] .

* gfoa dxfn]vfk/LIfs, dxfn]vfk/LIfssf] sfof{no

g]kfnL v08 lghLs[t ;fj{hlgs ;+:yfsf] cj:yf


# sfof+Gjog cj:yf Y Jofj;flos s'zntf, ljQLo ef/af6 ;/sf/n] pGd'lQm Pj_ yk /fh:j

kl/rfng / lghL If]qsf] cg'ufO+df cfly+s ljsf; h:tf kIf cl3 ;fl/P klg lghLs/0fsf]

qmddf b]xfosf ljifodf Wofg k'u]g Y

• If]qut ?kdf /x]sf ;_:yfg lghLs/0fsf] k|fyldstf tf]lsPg,

• pTkfbsTj / sfo+s'zntf j=l4 u/fpg] eGbf klg lghLs/0f ;/sf/L ;DklQ lghL

If]qdf x:tfGt/0fdf ;Lldt /xof],

• gf]S;fgLdf /x]sf ;_:yfsf] dfq lghLs/0f ug'+kb+5 eGg] dfGotfn] k|fyldstf kfof],

• lghLs/0f sfo+ pko'Qm Joj;foL / s'zntfk"j+s ;~rfng ug]+ sfo+ of]hgfeGbf klg

lnnfd a9fa9sf] k|lqmofdf cl3 a9\of],

• lghLs/0f ;DaGwdf ljifout cWoog / ljZn]if0f gu/L z]o/ ljqmL, Joj:yfkg s/f/,

ef8f, vf/]hL Pj_ lj36g h:tf k|lqmof cufl8 a9] .

$ lghLs/0f cj:yf Y g]kfn ;/sf/sf] z]o/ Pj_ C0f nufgLdf /x]sf ;_:yfdWo] #) ;_:yf

lghLs/0f ul/Psf]df !! ;_:yfdfq ;~rfngdf /x]sf 5g\ . lghLs/0f ubf+ ;_:yfgsf] Ifdtf

j=l4 u/L pTkfbg a9fpg] pNn]v ul/P tfklg $ ;_:yfn] Ifdtf j=l4 u/L gfkmfdf ;~rfngdf

/x]sf 5g\ . lghLs/0f ;Demf}tfsf] cg'udg ug]+ clwsf/ P]gn] lghLs/0f ;ldltnfO+ lbPsf]

ePklg lghLs/0f kZrft ;/sf/sf] bfloTj d'Qm eP e}m ;ldltn] ;_:yfsf] ;~rflnt cj:yf,

sdL sdhf]/L, ;'wf/sf nflu ;'emfj lbg] k|of]hgsf] nflu cg'udg ug'+kg]+df ;f] sfo+ x'g

;s]sf] 5}g . xfn lghLs/0f ul/Psf] #) ;fj {hlgs ;+:yfsf] cj:yf x]bf{ !! z]o/ ljqmL, !@

vf/]hL, % sf] ;DklQ tyf Joj;fo ljqmL / ! Joj:yfkg s/f/df lbOPsf] b]lvG5 .

vf/]hLdf uPsf afx]s e=s'6L kNk P08 k]k/ ldN;, xl/l;l4 O6f 6fon sf/vfgf, afnfh'

sk8f pBf]u, sf_rf] 5fnf ;sng tyf ljqmL sDkgL, /3'klt h'6 ldn, la/f6gu/ h'6 ldn

aGb cj:yfdf /xL Joj:yfksx? g} ;Dks+df g/x]sf] cj:yf 5 . g]kfn /f]hLg P08 6k]+G6fO6

ln-sf] vf]6f] ;sngdf lajfb eO+ gf]S;fgLdf /x]sf], lrof ljsf; lgudsf] hUuf lajfbsf

sf/0fn] sjf]nstf+n] :jLsf/ u/]sf] /sd ga'emfPsf], rnlrq ljsf; sDkgL vl/bstf+n] t];|f]

kIfnfO+ ljqmL u/]sf]df ;~rfng 3f6fdf /x]sf] 5 . g]kfn lj6'ldg Jof/]n, No"j cfon, g]kfn

a}_s ln-, a'6jn kfj/ sDkgL / g]kfn b"/;~rf/ sDkgL lnld6]8sf] sf/f]jf/ dfq d'gfkmfdf

/x]sf] 5 .

lghLs[t ;fj{hlgs ;+:yfsf] cj:yf g]kfnL v08


lghLs/0f ubf+ lghLs=t sDkgLsf] pTkfbsTj j=l4 x'g], /f]huf/Lsf] l;h+gf x'g], sjf]n /sd

k|flKtaf6 /fh:jdf of]ubfg 'xg] / ;fj+hlgs ;_:yfdf lg/Gt/ ;/sf/n] ug'+kg]+ nufgLnfO+

pTkfbglzn If]qdf nufgL ug]+ cj;/ eO+ ;du| cy+_tGqdf g} ;sf/fTds ;Gb]z k'Ug] uGtJo

to ePsf] lyof] . sfof+Gjogsf] z'?jftLr/0fdf g} clwsf_zsf] pTkfbgdf x|f;, gf]S;fgL j=l4,

/f]huf/L s6f}tL x'g'sf] cltl/Qm k'gM ;/sf/n] ;|f]t Joj:yfkg Pj_ bfloTj e'QmfgLdf cltl/Qm

nufgL ug'+k/]sf] cj:yf /xof] . o:tf] nufgL !% j6f lghLs=t ;_:yfdf @)&$ cfiff9

d;fGt;Dd ?-% ca+ $( s/f]8 #& nfv k'u]sf] / of] a9\g] qmd cem} hf/L 5 . vf/]hL /

lj36g ePsf ;_:yfsf] ;d]t bfloTj km/ kmf/s / e'QmfgL x'g g;Sbf ;/sf/n] cfly+s tyf

;fdflhs pTyfgdf ug'+kg]+ nufgLnfO+ ?U0f ;_:yfdf vGofpg'kbf+ d'n'ssf] cfly+s ljsf;df

k|ToIf c;/ k/]sf] 5 . To:t} lghLs=t ;_:yfn] ;Demf}tfsf] zt+ cg';f/ g]kfn ;/sf/nfO+

a'emfpg saf]n u/]sf] /sddWo] klg xfn;Dd % ;:yfsf] ?-@% s/f]8eGbf a9L c;'n x'g

af_sL /x]sf]df ljleGg ljjfb v8f u/]/ xfn;Dd ga'emfPsf] cj:yf ljBdfg 5 .

% ;d:of tyf ;'emfj Y lghLs=t ;_:yfn] cfkgf] sfo+ bIftf / sfo+ Ifdtf b]vfpg g;Sg'sf]

k5fl8 lghL If]qsf] kof+Kt ljsf; / nufgLsf] jftfj/0f gx'g' klg xf] . sd+rf/Lsf] tnj

eQf, cjsfz kl5sf] bfloTj, shf+ ;~rfng vr+ / C0fdf ltg'kg]+ Jofh vr+sf sf/0fn]

;~rfng nfut ck|Toflzt ?kdf a9L x'g uPsf] 5 . pBf]udf yk nufgL u/L Ifdtf j=l4,

gof_ k|ljlwsf] z'?jft, yk /f]huf/Lsf] l;h+gf x'g g;Sbf oL ;_:yfn] cGo Jofj;flos

;_:yf;_u k|lt:kwf+df pqg ;s]sf 5}|gg\ . lghLs/0fsf] p2]Zo, nIo / sfo+ of]hgf /

;Demf}tfsf] zt+ cg';f/ sfo+ ;Dkfbg k|lqmof cufl8 a9] ga9]sf] cg'udg klg gePsf] /

s]xL ;_:yfn] p2]Zo aflx/ uO+ lghLs=t ;DklQ ljqmL, u}/ Joj;flos sf/f]jf/ ubf+ ;d]t

;/sf/L kIfaf6 s'g} ;f]wk'5 / kqfrf/ ePsf] 5}g . lghLs=t ;_:yfn] sfo+ Ifdtf / sfo+

bIftf b]vfpg g;s]sf] sf/0f ljlgj]z k|lqmofn] g} ult lng ;s]sf] 5}g .d'n ?kdf ljlgj]z

sfo+n] glthfd"ns cj:yfdf k'Ug g;Sg'sf ;d:ofx? lgDg /x]sf] b]lvG5M

• lghLs/0f ;ldlt / lghLs/0f sfo+ k|efjsf/L ePg,

• ;/f]sf/jfnfaLr gLltut ;fdf~h:otf / Ps?ktf sfod x'g ;s]g,

• lghLs/0f k|lqmof hl6n Pj_ lj36g k|lqmof nfdf] eof],

• hUuf cltqmd0fsf] ljifonfO+ 6'_uf]df k'Mofpg ;lsPg,

• lghLs=t lgsfosf] ;DklQ Jofj:yfkg / ;_/If0f ePg,

• lghLs/0f ;DaGw ljifox?df ;Demf}tfdf :ki6 Joj:yf gul/_bf clwsf_z lgsfox?sf] ljjfb cbfntdf ljrf/fwLg 5g\,

g]kfnL v08 lghLs[t ;fj{hlgs ;+:yfsf] cj:yf


• lghL If]qsf] ljsf; / nufgLsf] jftfj/0fdf ;'wf/ ePsf] 5}g,

• ;/sf/ / lghLs=t ;_:yf ;~rfngsf] lhDdf kfPsf Jojf;foLdf k|ltj4tf b]lvPg,

• cg'udg Pj_ d"Nofsg k|lqmof sfuhLdfq eof], sfo+d'lQm ePg,

• ;dfof]hg ;DaGwL lx;fj cem} gldn]sf]n] kf/bzL+ ePg .

dfly pNn]lvt ;d:ofsf] ;'Id klxrfg u/L gLltut tyf sfof+Gjogut txdf sfo+of]hgf

agfO+ sfof+Gjogdf uPkl5 lghLs=t ;_:yfsf]Ifdtf clej[l4 x'g] cj:yf /xG5 .

^ lgisif+ Y ;/sf/n] Jofj;flos tj/n] ;~rfng ug]+ pb\3f]if ePsf ;_:yfg klg lg/Gt/

gf]S;fgLdf uPsf] / logLx?sf] k|efjsf/L ;~rfng ug+;Sg] k"FhL, Jofj;flostf /

pBdlzntfsf] ljsf; x'g ;s]sf] 5}g . gf]S;fgLdf uPsf ;_:yfx?nfO+ ;'wf/ u/L cufl8

a9fpg sfo+;Dkfbg ;Demf}tf / Joj:yfkg s/f/ gu/L lghLs/0fug] { tkm+ dfq ;/sf/sf]

Wofg uof] . lghLs/0f ul/Psf ;_:yfgn] klg lghLs/0fsf] zt+ ;Demf}tf / p2]Zosf] kl/kfngf

u/fpg ;s]sf] b]lvPg .lghLs/0f u/]kl5 ;/sf/sf] bfloTj sd x'G5 eGg] dfGotfdf cufl8

a9\bf o:tf ;_:yfx? nufd ljlxg ePsf]n] cem} gf]S;fgLdf uO+ ;DklQ tyf bfloTj km/kmf/s

ug+ emg} ;/sf/L nufgL a9fpg' k/]sf] l:ylt b]lvof] . t;y+ lghLs/0f ul/Pkl5 l:yltdf

;'wf/ u/L pTkfbsTj j=l4 x'g] ;_:yfnfO+ lghL If]qsf] lhDdf nufpg] lghL If]qnfO+ lhDdf

nufp_bf klg lg0ff+os tyf ax';_Vos nufgLstf+sf] vf]hL ug]+, ;j+;fwf/0f / ;_nUg

sd+rf/LnfO+ klg cfj4 u/fpg] ljsNk ;lxtsf] ljlgj]z gLltnfO+ cufl8 Nofpg h?/L 5 .

lghLs=t ;_:yfn] lghLs/0fsf] zt+ adf]lhd sfo+ ;Dkfbg u/] gu/]sf] cg'udg, lgu/fgL /

;xhLs/0fsf] sfo+ ljifout dGqfnonfO+ lbO{ k|fKt x'g] k|ltj]bgnfO+ cy+ dGqfnodf /x]sf]

lghLs/0f ;ldltn] Jofks ?kdf sfof+Gjogdf n}hfg], ;f]sf] jflif+s k|ltj]bgnfO+ ;_;bLo

;ldltdf 5nkmn u/fO+ gLltut / sfg'gL ?kdf ;d;fdlos ;'wf/ ug]+tkm+ Wofg k'MofOPdf

dfq ;_3Lo kl/j]zdf ljlgj]z k4ltsf] k|efjsf/L sfof+Gjog x'g k'Ub5 .

;Gbe+ ;fdu|L

• ;fj+hlgs ;_:yfsf] l:yltljZn]if0f Y @)&$ cy+ dGqfno

• ;fj{hlgs ;+:yfgsf] k|ult ljj/0fx? .

ef}lts k"jf{wf/ lgdf{0f If]qsf] n]vfk/LIf0f g]kfnL v08


ef}lts k"jf{wf/ lgdf{0f If]qsf] n]vfk/LIf0f

lqnf]rg cfrfo{*

1. kl/roM jt{dfg o'u ljsf; / lgdf{0fsf] o'u xf] . ;a}n] ljsf;sf lqmofsnfkx¿ ;~rfng ub}{ cfk"mnfO{ ;'vL / ;Da[4 agfpFg nflu k/]sf x'G5g\ . k|fKt ;|f]t / ;fwgnfO{ clwstd pkof]u u/L pGglt / k|ultsf rfxgf k'/f ug'{ cfhsf] k|d'v Ph]08f xf] . cTo'Qd ?kdf ;|f]t / ;fwgsf] pkof]u u/L hg;fwf/0fsf] hLjg:t/ psf:g] d'Vo nIo Pj+ ;f]rsf ;fydf ;/sf/ cufl8 al9/x]sf] x'G5 . ;/sf/n] g} b]zdf lghL ;xsf/L Pj+ u}/;/sf/L ;+:yfx?sf] ;du| cleofgnfO{ lbzflgb]{z u/L /x]sf] x'G5 . ha s'g} sfd x'G5 ToxfF ljleGg ;|f]t / ;fwgx?sf] k|of]u cfjZos x'G5 . ljleGg ;|f]t ;fwgleq hgzlQm, sRrf kbfy{sf ;fy;fy} ljQLo ;|f]tsf] :yfg dxTjk"0f{ x'G5 . cfly{s lqmofsnfknfO{ cfof]hgf, sfo{qmd Pj+ sfof{no ;~rfngsf] /Qm k|0ffnL g} dfGg' kb{5 . ljsf; lgdf{0f sfo{sf] nflu of] To:tf] phf{ xf] h;n] ;kmntfsf] uGtJodf k'Ug k|d'v e"ldsf lgaf{x ub{5 . cfly{s ;|f]tsf] k|of]u ul/Pkl5 o;sf] s'zn kl/rfngsf] dxTj cufl8 cfpFb5 . ha k};fsf] pkof]u ug'{ kb{5 ta cfly{s Joj:yfkg / cfly{s P]g lgod ljlgodsf] h?/t kb{5 . wg b]Vbf dxfb]jsf ;d]t tLg g]q eGg] pvfgn] k|fwfGotf kfPsf] xfd|f] b]zdf cfly{s k|zf;gdf lgoGq0f / ;Gt'ngsf] ck]Iff sl7g x'G5 . cfly{s lqmofsnfksf] ;~rfng / lgoGq0fsf] afX\o, :jtGq / t6:y d"Nofª\sgsf] cfjZotf ;'?b]lv g} ul/Fb} cfPsf] kfOG5 . k|f/Dedf cfo / Joosf] ljifodf ;fx'nfO{ ;'gfpFg] u/L k|of]udf cfPsf] Nofl6g zAb Audire -c8fo/_ zAb g} xfn cfP/ cl86 cyf{t n]vfk/LIf0fsf] ?kdf k|Voft 5 . ef}lts lgdf{0f tyf k"jf{wf/ ljsf;sf] If]qdf /fHosf] cfwf cfwL jflif{s ah]6 kl/rflnt e}/x]sf] x'G5 . n]vfk/LIf0fn] To;sf] ;xL pkof]u eP gePsf] ;DaGwdf cflwsfl/s d"Nofª\sg k|ltj]bg hf/L ug'{kb{5 . g]kfnsf] ;+ljwfgn] o;/L :jtGq, lgikIf, afXo d"Nofª\sg jf k/LIf0fsf] lhDd]jf/L lbPsf] dxfn]vf k/LIfssf] sfof{noaf6 eO/x]sf] n]vfk/LIf0f, o;sf r'gf}tLx? / cf}FNofPsf uxgtd kIfsf ;DaGwdf b]lvPsf Joxf]/fx¿ phfu/ ug'{ o; n]vsf] p2]Zo /x]sf] 5 .

2. n]vf / n]vfk/LIf0fM ;/sf/n] b]zsf] /fHo Joj:yfsf clt h?/L kIfx? jf zflGt ;'/Iff sfod nufot b}lgs k|zf;lgs sfo{df cfwf/e"t nufgL u/] kZrft afFsL /xg] ;|f]t / ;fwgnfO{ /fli6«o k"FhL lgdf{0fsf] sfo{df pkof]u ub{5 . k"FhL lgdf{0faf6 /fHosf] ljsf;sf] hu a:b5 . kToIf ?kdf o;n] gfkmf cfh{g gu/L xfn] klg ck|ToIf ?kdf o;n] pTkfbgdf 6]jf k'Ug] sfd u/L /x]sf] x'G5 . af6f], lah'nL, l;+rfO{, vfg]kfgL, zx/L ljsf; tyf s[lif sfo{df u/]sf] nufgLn] k|ToIf ck|ToIf ?kdf cfo cfh{gsf] e"ldsf v]nL /xG5g\ . o; If]qdf u/]sf] ;/sf/L nufgLaf6 ;du| lglh If]q nfeflGjt x'g] ub{5 . ;/sf/L /sd k|of]ustf{n] cfk"mn] u/]sf] cfo / Joosf] lx;fa n]vfk/LIfsnfO{ hFrfP/ km/kmf/s lng'kb{5 . o; k|lqmofnfO{ n]vfkfng / n]vfk/LIf0fsf] gfdn] lrlgG5 . ha n]vf :ki6 / glthf b]lvg] u/L /fv]sf] x'Fb}g Toxf


g]kfnL v08 ef}lts k"jf{wf/ lgdf{0f If]qsf] n]vfk/LIf0f


n]vfk/LIf0f ;Dej x'Fb}g . n]vf / n]vfk/LIf0fsf] lqmofsnfk k'/f ug{sf] nflu tf]lsPsf] ljlwaf6 n]vf /fVg' kb{5 . ;+ljwfg adf]lhd dxfn]vfk/LIfsn] n]vfk/LIf0f ug]{ sfof{nox?n] dxfn]vfk/LIfsn] tf]s]sf] 9fFrfdf n]vf /fVg' kb{5 . pQm :jLs[t ljlw ljwfg cg';f/ sfuh k|df0fx? /fv]sf] 5 5}g / cfo / Joosf] lx;fax? P]g lgodn] tf]s]sf] ljlw k"/f u/Lul/Psf] 5 5}g n]vfk/LIfsn] hfFr ug'{kb{5 . n]vf /fVg] sfo{sf] ljlw ;DalGwt lgsfn] k"/f ug'{kb{5 . cfGtl/s lgoGq0f k|0ffnL r':t b'?:t /fVb} sfg'g cg';f/sf] lg0f{o / To;sf] sfof{Gjog ug]{ lhDd]jf/L ;DalGwt lgsfosf] xf] . ;/sf/L /sd lgsfzf vr{ / To;sf] cfGtl/s n]vfk/LIf0f ;d]t lgsfosf] cfGtl/s k|lqmof xf] eg] dxfn]vf k/LIfs sfof{noaf6 ug]{ n]vfk/LIf0f afXo k|lqmof cGtu{t kb{5 . b'j}sf] ;]jfsf] cGt/lglxt p2]Zo eg]sf] ;xh cfly{s Joj:yfkg, ljQLo sfg"gsf] kl/kfngf, ljsf; / ;'zf;g g} xf] .

3. n]vfk/LIf0f ljlw, k4lt / k|lqmofM n]vfk/LIf0f sfo{sf] nflu klg lglZrt k|lqmof / ljlw to ul/Psf] x'G5 . n]vfk/LIfsn] ;a} s'/f hfg]sf] x'G5, h;f] ug]{ klg clwsf/ ePsf] x'G5 eGg] s'/f ;fFrf] xf]Og . n]vfk/LIfsn] rfXof] eg] k|ltj]bgdf kfg{ jf gkfg{ ;Sb5 eGg] c;Lldt :jljj]sLo clwsf/ /xG5 eGg] s'/f klg e|d v8f ug]{ s'/f x'g\ ;To xf]Og . dxfn]vf k/LIfssf] sfof{no sl/a ^ bzs pd]/sf] kl/kSj lgsfo xf] . o;n] %$ j6f jflif{s k|ltj]bgx? tof/ u/L /fi6«klt jf /fi6« k|d'v ;dIf k|:t't ul/;s]sf] 5 . ;fgf] xf];\ jf 7"nf] h'g;'s} lgsfosf] n]vfk/LIf0fdf sd{rf/L vl6g], n]vfk/LIf0f of]hgf cfjZos x'g] / n]vfk/LIf0f of]hgfdf Tof] lgsfosf] d'Vo hf]lvdnfO{ klxrfg u/L k|fyldstfk"0f{ k/LIf0f ul/g'kg]{ tyf lglZrt 9fFrfdf k|ltj]bg ug'{kg]{ x'G5 . dxfn]vfk/LIfssf] sfof{non] n]vfk/LIf0f ;DaGwdf k|rngdf NofPsf k|d'v sfo,{ sfo{ljlw, k4lt tyf k|lqmofx? lgDgfg';f/ 5g\M

• jflif{s n]vfk/LIf0f of]hgf

• dGqfnout jf ;d:6Lut n]vfk/LIf0f of]hgf

• OsfO{ut n]vfk/LIf0f of]hgf

• n]vfk/LIf0f sfo{qmdM ;do, ah]6 If]q / hgzlQmsf] lgwf{/0f

• hf]lvd lgwf{/0f u/L k/LIf0f ljifosf] k|fyldstf lgwf{/0f

• ;+o'Qm n]vfk/LIf0f / dxfzfvfut n]vfk/LIf0f / dxflgb]{zgfno / lgb]{zgfnout n]vfk/LIf0f

• sfo{d"ns tyf ljz]if n]vfk/LIf0f h:t} M– jftfj/0fLo / ;"rgf k|ljlw /k|fs[lts k|sf]k / j}b]lzs ;xfotfsf] n]vfk/LIf0f

• n]vfk/LIf0fdf u'0f:t/ lgoGq0f / k|ltj]bg hf/Lk"j{sf] k'g/fjnf]sg / k|ltj]bg hf/L kZrft sf] k'g/fjnf]sg

• ;dsIfL k'g/fjnf]sg / ldq /fi6«sf 6f]nLx?;+u ;+o'Qm n]vfk/LIf0f

• n]vfk/LIf0fdf cfof]hgf :ynsf] lg/LIf0f cjnf]sg



• ljB'tLo sfo{kq -EWP_ sf] k|of]u

• n]vfk/LIf0fdf k|j]z a}7s, ;dfkg a}7ssf] clgjfo{ Joj:yf Pj+ ;'k/lehgsf] Joj:yf

• n]vfk/LIf0fdf gful/s ;dfhsf] ;xeflutf

• /fli6«o tyf cGt/f{li6«o tflnd, ;]ldgf/ / uf]i7Ldf ;xeflutf

• ldq /fi6«x?;+u låkIfLo ;xof]u

• ;"rgfsf] xscGtu{t k|f/lDes k|ltj]bg ;d]t dfu ug]{ kqsf/nfO{ pknAwtf

• j]e ;fO6 dfkm{t ;ˆ6 skL / k|ltj]bg k':tsx?sf] pknAwtf

• lhNnf :t/Lo k|ltj]bg tof/L

• ;/f]sf/jfnf;+usf] 5nkmn, a}7s cGt/lqmof tyf n]vfk/LIf0f k"j{ ph'/L tyf u'gf;f]sf] nflu ;"rgf

• ljifout n]vfk/LIf0f lgb]{lzsf, dfkb08 tyf k]zfut ;/sf/L n]vfk/LIf0f ;DaGwL klqsf k|sfzg

• ljifout cGt/f{li6«o ;+3 ;+u7gsf] ;b:otf / ;xeflutf

• ljifout hgzlQm pTkfbgsf] nflu cNksfnLg tflnd tyf :jb]z Pj+ ljb]zdf bL3{sfnLg cWoogsf] Joj:yf

• ;+:yfut bIftf ljsf; / ;'b[9Ls/0fsf]nflu ljZj a}s tyf PlzofnL ljsf; a}+ssf] ;xof]usf sfo{qmd ;~rfng .

• n]vfk/LIf0fsf] :t/ j[l4sf] nflu k/fdz{bftfsf] ;]jf pkof]u .

pNn]lvt ljlwx? cjnDag u/L n]vfk/LIf0fnfO{ :t/Lo, ljZjf;gLo, k4ltd"ns agfpg

k|of; ePsf 5g\ . vf; u/L n]vfk/LIf0f of]hgfnfO{ sfof{Gjogdf ;/n, ;do ;fk]If /

k|efjsf/L agfpFb} n}hfg] tyfn]vfk/LIf0f sfo{nfO{ Jofj;flos, lgikIf, t6:y, :t/o'Qm tyf

k|ltj]bgnfO{ ;/n, efj ;+k|]if0fo'Qm / ;/f]sf/jfnf d}qL agfpg'kg]{ r'gf}tLnfO{ dWogh/ /fvL

pNn]lvt Joj:yfx? cufl8 a9fOPsf] 5 . ;'wf/sf] k|lqmof lg/Gt/ cufl8 a9\g] ljifo ePsf]n]

o;nfO{ ;w}F cufl8 a9fpg'kg]{ x'G5 . ljlwsf] ljsf; g} ;+:yfsf] ljsf; / ;fv xf] . b]zdf

cfly{s Joj:yfkgsf] lhDd]jf/L kfPsf kbflwsf/Lx?sf] clwsf/sf] b'?kof]u / ;|f]t ;fwgsf]

k|of]udf JolQmut nf]e nfnr / bf]xg klxrfg u/L :ki6 Joxf]/f k|ltj]bgdf ;dfj]z ug{

l;4fGtn] kl/rflnt, ljlw / k|lqmofsf] hfgsf/L ePsf n]vfk/LIfssf]dxTjk"0f{ e"ldsf x'G5 .

dxfn]vf k/LIfssf] sfof{non] pk/f]St Joj:yfkgnfO{ cem} Jofks / cEof;o'Qm agfpFg'

cfjZos 5 .

4. n]vfk/LIf0faf6 b]lvPsf Joxf]/fx?M ef}lts k"jf{wf/ If]qdf ;/sf/L nufgL cTolws /x]sf]

x'G5 . nufgLsf] ;xL pkof]usf] cfZj:ttf ;+;b dfk{mt hgtf ;dIf k'¥ofpg' g}

n]vfk/LIf0fsf] pkfb]otf ePsf] xf] . hgtfn] tf]lsPsf] ;dodf g} tf]lsPsf] kl/df0f /



u'0f:t/df ;fj{hlgs lgdf{0fsf] sfd ePsf] 5 5}g eGg] Joxf]/f n]vfk/LIf0fsf] k|ltj]bg dfkm{t

hfgsf/L lng] ub{5g\ . t;y{ b]zdf eO{/x]sf] ljsf;sf sfo{x?sf] cj:yf yfxf kfpg'sf nflu

k"jfwf{/ If]qsf] n]vfk/LIf0fsf] dxTjk"0f{ :yfg /x]sf] 5 . oBlk n]vfk/LIf0f lj:t[t 5fgljg

xf]Og, tfklg o;sf] ;+s]tn] e|:6frf/tkm{ cufl8 a9]sf kfOnf cjZo hfGg ;lsG5 . gbL

;kmf /xg d'xfgb]lv g} ;kmf x'g'kb{5 . sfo{qmd jf of]hgf bLuf] / e/kbf]{ x'g o;sf

lgdf{0fstf{sf] dgf]efjgf s~rg x'g'kb{5 . dxfn]vf k/LIfssf] sfof{non] x/]s jif{

n]vfk/LIf0f u/L hf/L u/]sf] k|ltj]bgdf n]vfk/LIf0faf6 cf}FNofOPsf Joxf]/fsf] k|d'v lx:;f

ef}lts k"jf{wf/ If]qsf] a]?h"n] cf]u6]sf] x'G5 . ef}lts k"jf{wf/ If]qsf] n]vfk/LIf0fsf nflu

dGqfno / cGtu{tsf] Psd'i6 of]hgf tyf hf]lvdsf] ljj/0f tof/ ul/Psf] x'G5 . To;sf]

nflu ljifout jf OsfO{ut hf]lvd lgwf{/0f clen]v tof/L u/L OsfO{ut n]vfk/LIf0f

of]hgfdf To;nfO{ ;dfj]z ug'{kb{5 . n]vfk/LIf0fsf nflu ;+o'Qm n]vfk/LIf0fdf vl6Psf

6f]nLx?nfO{ ;DalGwt lhNnfsf] n]vfk/LIf0f of]hgf pknAw u/fO{G5 . o;} u/L sf7df8f}F

pkTosfleqsf n]vfk/LIf0f OsfO{sf nflu lgb]{zgfno cGtu{tsf sd{rf/Lx? v6fO{

n]vfk/LIf0f sfo{qmd cufl8 a9fpg] ul/G5 . o; If]qsf] n]vfk/LIf0faf6 b]lvPsf s]xL k|d'v

Joxf]/fx? / To;df cGt/lglxt sf/0fx? lgDgfg';f/ /x]sf 5g\M

• lgdf{0f Joj;foLn] 7]Ssf ;+emf}tf cg';f/sf] sfd tf]lsPsf] ;dodf ;DkGg gu/]sf]df klg cfjZos sf/jfxL gu/L sfg"g ljxLgtfsf] cj:yf l;h{gf ePsf] b]lvPsf] 5 . 7]Ssf Joj:yfkg ug]{ ;/sf/L lgsfo pbfl;g x'g] u/]sf] kfOPsf] 5 .

• lgdf{0f Joj;foLsf] sf/0fn] 7]Ssfsf] sfd ;dodf ;DkGg gu/]sf]df klg k"j{ lgwf{l/t Ifltk"lt{ gnufO{ Dofb yk u/L cGttf]uTjf 9Lnf] sfo{ ug{ k|f]T;flxt ug]{ ePsf] 5 . yk ;/sf/L Joosf] nflu s'g} kbflwsf/L klg lhDd]jf/ dflgg] u/]sf] 5}g .

• lgdf{0f Joj;foLn] tf]lsPsf] ;dodf sfd gu/L 9Lnf] sfd ;'? u/L k|yd /lgª\u ljnb]lv g} d"No ;dfof]hg yk u/L e'QmfgL lbg] sfo{n] 7]Ssf Joj:yfkgsf] sdhf]/L yk ;/sf/L Joodf k|ltlalDat x'g] u/]sf] b]lvPsf] 5 .

• la:t[t ;e]{If0f tyf jftfj/0fLo k|efj d"Nofª\sg gu/L 7"nf 7]Ssf nufpg] u/]sf] b]lvPsf] 5 . o;af6 sfddf 7"nf] lsl;dsf] km/s kg]{ jf cg]sg jftfj/0fLo ;d:of l;h{gf x'g] u/]sf] 5 . h;sf] ;Daf]wgsf] nflu k6s k6s e]l/P;g eO{ ;/sf/L bfloTj a9\g hfg] ub{5 . n]vfk/LIf0faf6 o; k|sf/sf Joxf]/fx? cf}FNofpFbf klg ;'wf/ ePsf] kfOPsf] 5}g .

• 7]Ssf ;+emf}tf u/L sfdsf] nflu df]ljnfOh];g k]ZsL lng] t/ sfo{:yndf g]blvg] lgdf{0f Joj;foLx? w]/} kfOG5g\ . Psflt/ zL3|fltzL3| sfd ;DkGg u/]df nlIft ;/f]sf/jfnfx?n] t'?Gt k|ltkmn kfpFg]df kfpg ;s]sf x'Fb}gg\ eg] csf]{lt/ /fHosf] ;DklQ k]ZsLsf] ?kdf k|bfg u/L JolQmut kmfObf k|fKt u/L /fHo kL8fdf kg]{ u/]sf] cj:yf 5 . o;sf] d'Vo sf/0f lgdf{0f Joj;foLn] sfd cf]u6\g] dg;fo b]lvPsf] 5 . sfo{ Ifdtfsf] cfwf/df dfq



7]Ssf nufpFg] tkm{ ;/sf/ pbfl;g /x]sf]n] ;/sf/n] o;sf] zL3| ;dfwfg vf]Hg' clgjfo{ eO;s]sf] 5 .

• lgdf{0f sfo{ ;~rfngdf u'0f:t/o'Qm sfdsf] nflu u'0f:t/ hfFr k/LIf0fsf] Joj:yf u/] tfklg To;nfO{ sd{sf08L ?kdf k|of]udf NofPsf] kfOPsf] 5 . h;n] nufgL u5{ p;}n] u'0f:t/sf] k|df0f k]z ug]{ lhDd]jf/L /x]sf] 5 . lgoGq0f ug]{ kIf slt ;+Vofdf Nofj 6]:6 ug'{kg]{ xf] Tolt ;+Vof k'u] gk'u]sf] olsg ub}{g . tL k|df0fx? slt :jtGq agL tof/ ul/Psf] 5 x]b}{g . h;sf] sf/0f lgld{t ;+/rgfdf l6sfpkg /xFFb}g . n]vfk/LIf0fn] o; ljifodf ljleGg sf]0faf6 k|Zg p7fO{/xFbf klg x/]s jif{ ToxL s'/f bf]xf]l/g] t]x]l/g] u/]sf] 5 .

• lgdf{0f ;'wf/ sfo{sf] nfut cg'dfg e/kbf]{ / ljZj;gLo gePsf] ;DaGwdf w]/} a]?h"x? cfPsf 5g\ . nfut cg'dfg tof/ ubf{ k|of]u x'g] gD;\{sf] oyf]lrt tl/sfaf6 cg';/0f u/]sf] kfOFb}g . of] b/ /]6 p:t} lgsfodf klg lgsfo lkR5] km/s km/s 5 . lgsfo lkR5] k|of]u ug'{kg]{ sRrf kbfy{sf] dfqf km/s 5 . o;/L xr'jf tl/sfaf6 tof/ u/]sf] nfut cg'dfgnfO{ cfwf/ dfgL k|lt:kwf{ u/fP klg To;sf] k|efj km/s x'g ;Sb5 . ;fy} k|lt:kwf{ oyfy{k/s geO{ b]vfj6L h:tf] aGg], l;l08s]6 tof/ u/L lgdf{0f Joj;foLn] nfut cg'dfgs} xf/fxf/Ldf 7]Ssf kfpFg], w]/} 7"nf] Kofs]h agfO{ ;Lldtn] dfq k|lt:kwf{ ug{ kfpg] cj;/ lbg], ;fgf Kofs]h agfO{ bf]xf]/f] sfd x'g ;Sg] cj:yf ljBdfg x'g] ljifodf w]/} s'/fx? n]vfk/LIf0faf6 p7fP klg lgoGq0fsf] cfef; cfpg ;s]sf] 5}g .

• lgdf{0f If]qdf g} st} sfd x'g ;Sg] of]hgfdf klg ;Lldt ah]6 Joj:yf u/L w]/} jif{ nfUg] / st} sfd gx'g] of]hgfdf cgfjZos ah]6 y'kfl/Psf] b]lvG5 . ;fy} ah]6 k|0ffnL gf3L aLr aLrdf ;+;bnfO{ g} 5n]/ gofF of]hgfx? hGdfO{ y'k|} ah]6 nufgL u/]sf] kfOG5 . ah]6 ;'lglZrttfsf] gfddf bzf}F jif{ ;Ddsf nflu ah]6 lgwf{/0f ul/lbg] cflb ah]6 tyf sfo{qmd If]qdf las[ltx? /x]sf kfOPsf] 5 . cj08f /fvL ;Dks{sf] cfwf/df :jljj]sL tl/sfn] yk ah]6 lbg] nufot ah]6 ;DaGwL a]?h"x? ;w}F cfO/xG5g\ . ;/sf/ k|ltj4 eP/ gnfUg] xf] eg] o;sf] cGTo x'g] b]lvFb}g .

• l8hfOg P08 laN6 tl/sfaf6 lgdf{0f sfo{ ug]{ lg0f{o u/L Psd'i6 /sd nufpg] cfof]hgfx?df klg 9Lnf] sfd ug]{ / d"Noj[l4 lbg] u/]sf] b]lvPsf] 5 . o;sf ;fy} l8hfOg P08 laN6sf] cflwsfl/s gD;\{g} :jLs[t ePsf] 5}g . ljutsf s]xL sfdsf] ;/b/ lgsfn]/ sfd rnfPsf] l:ylt 5 . o;/L eO/x]sf] sfdnfO{ 7]Ssf eGb} Psd'i6 /sd k|bfg u/L k'gM l9nfO{df d"No j[l4 lbg' pko'Qm gePsf] Joxf]/f dxfn]vfaf6 cf}FNofPsf] 5 . o;df :ki6 lbzf lgwf{/0f ug'{kb{5 .

• o;sf cltl/Qm cw'/f of]hgfx? k'/f ug{ k|of; gu/]sf], sfo{ ;DkGg gu/L e'QmfgL lbg] u/]sf], Ph laN6 8«Oª\u tof/ gu/]sf]nfO{ klg ;f] jfktsf] e'QmfgL u/]sf], nfut cg'dfg / l8hfOg eGbf km/s :yfgdf sfd u/]sf] b]vfPsf], sfo{ ;DkGg hdfgt sd cjlwsf] /fv]sf], sfdsf] nflu k]ZsL lnO{ lgdf{0f Joj;foL a]kQf x'g] u/]sf], /fhg}lts JolQmx?sf] lgdf{0f Joj;fodf ;+nUgtf a9L eO{ sfd ;'rf? gug]{ kmd{nfO{ klg sf/afxLsf] bfo/fdf



Nofpg g;s]sf], ;+emf}tfsf zt{x? kfngf u/fpFg g;ss]sf], gg\kmfOn/ lgdf{0f Joj;foL kmd{nfO{ klg d"No clej[l4 s/ e'QmfgL ul//x]sf], sfdsf] u'0f:t/ sdhf]/ ePsf], ;dGjosf] cefjdf ljleGg lgsfoaf6 Pp6} sfo{df nufgL ul//x]sf], clu|d cfos/ sd sl6\6 ug]{ jf gug]{ u/]sf], hf]8hDdf a9L x'g] u/L e'QmfgL lbg] u/]sf] cflb k|d'v a]?h"x? /x]sf] b]lvPsf] 5 .

5. ;d:of tyf r'gf}tLM dxfn]vf k/LIfssf] sfof{nonfO{ k|fKt ;+a}wflgs lhDd]jf/L sl7g t/

cf]hk"0f{ /x]sf] 5 . jif{ e/L ;of}F sd{rf/Ln] u/]sf] sfd yf]/} ;dodf ;/;tL{ x]/L d"Nofª\sg

k|ltj]bg hf/Lug'{ sl7g 5 . of] ;d:ofsf] ;fgf] ;dfwfg hf]lvddf cfwfl/t n]vfk/LIf0f

of]hgf xf] . x'g t n]vfk/LIf0f cfu|x /fv]/ ul/Fb}g eGg] l;4fGt xf] . t/ ljutsf sdhf]/L

tyf sfdsf] k|s[lt / sd{rf/Lsf] k|j[lt x]/L s]xL hf]lvd If]q klrfg ug'{ afG5gLo g} x'G5 .

hlt ljs[ltx?nfO{ phfu/ ubf{ kfpg] :ofaf;L 5 Tof] eGbf a9L sdL sdhf]/L / v/fa

lgotsf] phfu/ u/L lbFbf x'g] hgtfx?sf] v';L . To;f] t n]vfk/LIf0f o;} klg ;'wf/ ug'{kg]{

kIfx?sf] u'h'N6f] tof/ ug]{ lhDd]jf/sfo{ xf] . t;y{ o;/L sfd ug]{ sd{rf/LnfO{ pTk|]l/t ug]{

Pp6f 7"nf] sfd o; lgsfosf] pRr Joj:yfkgdf /x]sf] 5 . n]vfk/LIf0f / o;sf] ;'emfj

sfof{Gjogdf b]lvPsf s]xL r'gf}tLx? lgDgfg';f/ /x]sf 5g\M

• n]vfk/LIf0faf6 lbPsf ;'emfjx?sf] sfof{Gjogdf l9nfO{

• Pp6} k|s[ltsf Joxf]/f w]/} jif{ cfO{/xg] t/ ;'wf/ gx'g] l:ylt

• ef}uf]lns ljs6tfn] 6f]nLn] sfd ug]{ jftfj/0f sd kfpg] l:ylt

• :yfgLo txsf] n]vfk/LIf0f gofF lhDd]jf/L

• Joj:yfkg ;e]{If0f k|ltj]bgsf] :jLs[lt

• sfdsf] u'0f:t/sf] klxrfg ug{ k|fljlws hgzlQm gePsf]

• ;'lgof]lht tl/sfn] u/]sf] hfnem]n / e|i6frf/ kQf nufpFg] sl7gfO{

• yf]/} ;dodf w]/} sf/f]jf/sf] n]vfk/LIf0f u/L k|ltj]bg lbg'kg]{ l:ylt

• hjfkmsf] nflu hjfkmsf] ?kdf cfPsf] k|ltlqmof / o;sf] sf/jfxL

• k|ltj]bgsf] nut Joj:yfkg

• ;"rgf k|ljlw;DaGwL 1fgsf] sdL tyf Electronic Working paper sf] k|of]udf sl7gfO{

• ;fj{hlgs n]vf ;ldltdf x'g] 5nkmndf l9nfO{ .

• k]zfut ?kdf bIf sd{rf/L tof/ ug{'kg]{ l:ylt

6. lgisif{M n]vfk/LIf0f Pp6f lhDd]jf/L xf] . hgtfsf] kl;gfaf6 ;+slnt /fh:jsf] ;xL pkof]u eP gePsf] eGg] ;DaGwdf ljx+ud ljZn]if0f o;sf] sfFwdf 5 . To;df klg w]/} ah]6 kl/rfng x'g], k|fljlws kIf kl/rfng x'g] ef}lts k"jf{wf/ lgdf{0f ljifodf ;fdfGo Jofkf/ zf:q cWoog u/]sf hgzlQmaf6 k/LIf0f?kL hxfh rnfpg' emg} hl6n sfo{ xf] . o;sf



nflu hf]lvddf cfwfl/t n]vfk/LIf0f of]hgf tyf sfo{qmdn] s]xL af6f] b]vfO{lbG5 . tfklg n]vfk/LIf0faf6 b]lvg] lgisif{ eg]sf] n]vfk/LIfssf] cGt/lglxt k]zfut Ifdtf, lh1f;' :jefj, d]xgt kl/>d eg]{ cfsf+Iff tyf t6:y /xg ;Sg] :jefjdf e/ kb{5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/fx? cfof]hgf Joj:yfkgnfO{ b]vfO{ kl/kSj agfpFg alxu{dg a}7snfO{ clgjfo{ ul/Psf] 5 . T;kl5 klg tf]lsPsf] #% lbgsf] ;dofjlwdf klg cfjZos k|df0f b]vfpFb} a]?h" gx'g'kg]{ eP ;f] sf nflu lhls/ /fVg] Joj:yf 5 . t;y{ k|ltj]bgdf ;dfj]z ePsf Joxf]/fx? plrt / hfoh 5g\ eGg'kb{5 . pQm Joxf]/fx?sf] sfof{Gjog jf km5\of}{6 ;DalGwt lgsfosf] lhDd]jf/L xf] . k"jf{wf/ lgdf{0fsf] If]qdf sfo{;DkGg geO{ n]lvPsf] a]?h" sfod g} /xL /xg] tyf ljsf; lgdf{0fsf] ult lzlyn eO{ cw'/f sfdx? g} a9L /xL /xg] cj:yf 5 . n]vfk/LIf0fsf] k|ltj]bgdf ;dfj]z ePsf c;"n ug'{kg]{ /sd c;"n ug]{, lgoldt ug'{kg]{ tyf k|df0f k]z ug'{ kg]{ Joxf]/f ;f]xL adf]lhd k]z u/L cfly{s k|zf;gnfO{ :jR5 lgikIf / kf/bzL{ agfpFg ;lsg] l:ylt 5 . n]vfk/LIf0faf6 k|:t't ;'emfjx?nfO{ sfof{Gjog ub}{ ljsf;sf] ult tLa| agfpFg ;Dej x'g]5 eGg] cfzf ug{ ;lsG5 .

g]kfnL v08 j}b]lzs ;xof]usf] pkof]u tyf zf]wegf{


j}b]lzs ;xof]usf] pkof]u tyf zf]wegf{

kbd/fh kf}8]n*

!= k[i7e"ldM g]kfn nfdf] ;do jfO{;] rf}lj;] /fHo / /f0ffsfnLg ;doaf6 u'h|Lb} cfPsf sf/0f

j}b]lzs ;xfotf / ljsf;sf] cj;/af6 jl~rt /x]sf] lyof] . k|hftGqsf] ljxfgL;+u} g]kfnn]

j}b]lzs ;xfotf KjfOG6 kmf]/ sfo{qmd cGtu{t cd]l/sfaf6 lj=;+= @))* b]lv k|fKt u/]sf]

lyof] . klxNff] k~rjifL{o of]hgf Nffu" ubf{b]lv g} j}b]lzs ;xfotf lng] sfo{ k|f/De ePsf] xf] .

To;} a]Nffb]lv g} a]Nffot, ef/t, ?;, :jLh/NofG8 / ;+o'Qm /fi6« ;+3Nf] ;xof]u ug{ yfNf]sf

x'g\ . ;Q/Lsf] bzs b]lv cGo ax'kIfLo bftfx?Nf] klg ;xof]u ug{ yfNf] . ;'?df cg'bfg dfq

lNfP tfklg lj=;+= @)@! b]lv C0f klg lng yflnof] .

kfFr bzs;Dd :ki6 gLltut Joj:yf ljlxg cj:yfdf kl/rflnt j}b]lzs ;xfotfnfO{ ;g\

@))# df dfq klxNff] k6s j}b]lzs ;xfotf gLlt dfkm{t ;xfotfNffO{ Jojl:yt lsl;dNf]

kl/rfNfg ug{ yflNfof] . ljutb]lv ljsf; ;xfotf gLltdf km]/ jbn ub}{ cfPsf]df xfn ljsf;

;xfotf gLlt, @)&! sfof{Gjogdf 5 . at{dfg cj:yfdf g]kfNfdf sl/j #) eGbf a9L

bftfx?Nf] ljleGg If]qsf] ljsf;sf Nfflu j}b]lzs ;xfotf pkNfAw u/fpb} cfPsf 5g\ .

g]kfndf k|fKt x'g] j}b]lzs cfly{s ;xof]u tkm{ b[li6ut ubf{ cg'bfg ;xof]usf] t'ngfdf C0f

;xof]usf] c+zdf w]/} j[l4 x'Fb} cfO/x]sf] 5 . C0f ;xof]usf] ?kdf k|fKt x'g] cfly{s ;xof]usf]

dfqfdf PskIfLo, låkIfLo eGbf w]/} c+z ax'kIfLo ;xof]usf ?kdf k|fKt x'g] u/]sf] kfOG5 .

g]kfn ;+3Lo 9fFrfdf k|j]z ul/;s]sf] cj:yfdf j}b]lzs ;xfotf lng] sfo{nfO{ yk Jojl:yt

ug{'kg]{ cj:yf /x]sf] 5 .

@= j}b]lzs ;xfotfsf r'gf}tLM j}b]lzs ;xfotfsf] oyfy{ vr{ Go"g x'g], /fli6«o k|0ffnL aflx/af6

;xfotfsf] kl/rfng x'g], 5l/P/ /x]sf v08Ls[t cfof]hgfx¿sf] afx'No /xg], sfof{Gjogsf]

sdhf]/ Ifdtf /xg], sdhf]/ cg'udg / emGeml6nf] vl/b k|lqmof /xg], ;xfotf ;Demf}tfk"j{sf]

tof/L kof{Kt gx'g], ljsf; ;xfotf gLltsf] k|efjsf/L sfof{Gjog gx'g], lbuf] ljsf; nIo /

/fli6«o k|ltkmnsf] k|flKt;Fu ;xfotf kl/rfngsf] tfbfTDotf g/xg], g]kfn;d]t ;xefuL /x]sf


j}b]lzs ;xof]usf] pkof]u tyf zf]wegf{ g]kfnL v08


cGt/f{li6«o ;Dd]ng tyf ;xdltsf] cfGtl/sLs/0f gx'g], /fli6«o cfjZostf / k|fyldstfsf

cfof]hgfsf] tof/L gx'g]h:tf r'gf}tLx¿ j}b]lzs ;xfotf kl/rfngdf /x]sf 5g\ . o:tf

r'gf}tL /xbf /xb} klg g]kfnsf] jblnbf] kl/j]z;+u} ;fdflhs, k|fs[lts, ef}uf]lns, ;f+:s[lts,

/fhg}lts Pjd\ /0fgLlts kl/jt{gn] ubf{ cGt/f{li6«o ;xfotf kl/rfngsf] cj;/ pRr 5 .

nufgL / art tyf cfoft / lgof{taLrsf] vf8nn] ;[hgf u/]sf] ljsf; ljQsf] Go"gtfsf]

k"lt{ ug{, b]zdf gofF 1fg tyf k|ljlw leq\ofpg / cGt/f{li6«o s"6gLlts, ;f+:s[lts, Jofkfl/s

Pjd\ /0fgLlts ;DaGwnfO{ rfn' of]hgfsf] :jfy{ cg's"n x'g]u/L ;~rfng ug{sf nflu g]kfnn]

cem} s]xL jif{ kof{Kt ;xfotf kl/rfng ug{'kg] cj:yf 5 .

#= j}b]lzs ;xfotfsf] ;sf/fTds kIf M j}b]lzs ;xfotfNf] cfly{s, ;fdflhs ljsf; Pj+ k|0ffNfLut kIfdf ;sf/fTds k|efj NofpF5 .

o;sf cGo ;sf/fTds kIfx? b]xfo cg'?k /x]sf] kfOG5 .

• a}b]lzs ;xfotfn] /fHosf] ;|f]tsf] pRrtd pkof]u ug{ ;xof]u u5{,

• ul/aL 36fpg / /f]huf/L a9fpg ;xof]u u5{

• j}b]lzs ;DaGw ;'b[9 ug{ ;xof]u u5{

• gLlh If]qnfO{ k"jf{wf/sf If]qdf nufgL ug{ ;xof]u u5{,

• cfGtl/s ;|f]tsf] ckof{KttfNffO{ kl/k"lt{ u5{

• Export/Import Gap kl/k"lt{ u5{

• ljsf; sfo{df ;dGofosf] k|Tofe"lt u5{

• Technical Gap sf] kl/k"lt{ u5{

• gofF k|ljlw / l;4fGtsf] cjNfDag ug{ ;xof]u u5{

• k"jf{wf/ ljsf;, k'gMlgdf{0f, ;fdflhs / cfly{s ljsf; ug{ ;xof]u u5{

• dfgjLo ;xfotfsf] cfjZostf kl/k"lt{ u5{

• cy{tGqdf Multiplier effect Nofpg ;S5, /fli6«o cy{tGqNffO{ ;aNf / :jfjNfDag u/fpg ;xof]u u5{

• k"FhL, k|ljlw, Joj:yfksLo sf}zNf / k|fljlws ;Lksf] x:tfGt/0f ug{ ;xof]u u5{ .

• ;/sf/nfO{ ;|f]tsf] pRrtd pkof]u ug{ ;xof]u u5{ .

$= g]kfn ;/sf/n] k|fKt ug]{ C0f ;xof]usf ?kx?÷tl/sfx?-k4ltx?_ oL j}b]lzs C0f ;xof]usf d'Vo ?kx?÷tl/sfx? -k4ltx?_ (forms/methods) b]xfo cg';f/

/x]sf] kfOG5 M

-!_ k|f/lDes sf]ifsf] ?k÷tl/sfdf (In the form/method of Initial fund)M sf]ifsf] cefjnfO{ k"lt{ ug{ ljZj a}+s / PlzofnL ljsf; a}+s n] cfkm\gf] C0f ;xof]u cGtu{t g]kfn /fHo leq ;+rfng x'g] ljleGg cfof]hgfx?df ;DjlGwt cfof]hgfx?sf] gfddf



g]kfn /fi6« a}+sdf a]Unfa]Un} vftf vf]nL clu|d ?kdf k|f/lDes hDdf (Initial Deposit) ug]{ ub{5g\ . o; k|sf/ vf]lng] vftfnfO{ ljZj a}+s cGtu{tsf] cGt/f{li6«o ljsf; ;+3 sf] xsdf :k]zn 8n/ Psfp06 (Special Dollar Account) / PlzofnL ljsf; a}+s sf] xsdf ODk|]:6 km08 -sf]if_ vftf elgG5 . pQm k|fKt /sdx?n] g]kfnsf] k|f/lDes sf]if Joj:yfkgdf dxTjk"0f{ e"dLsf v]Nb5 .

-@_ k|ToIf e'QmfgLsf] ?k÷tl/sfdf (In the form/method of Direct Payment)M cfof]hgfx?sf] ;DjlGwt bft[;+:yfx? ;Fu ;Demf}tfx? eP cg';f/ lgdf{0f ;fdu|Lx?sf] cfoft ug'{ k/]sf] v08df, lgdf{0f ;DaGwL cGt/f{li6«o 7]Ssf k§fx?sf] /sd ljb]zL d'b|fdf e'QmfgL ug'{ k/]sf] v08df / k/fdz{bftfx?sf] kfl/>lds j}b]lzs d'b|fdf e'QmfgL ug'{ k/]sf] v08df ;f]sf] e'QmfgL ul/g] /sd bft[;+:yfx?n] ;f]em} ;DalGwt kIfx?nfO{ e'QmfgL lbg] k|s[ofnfO{ k|ToIf e'QmfgL (Direct Payment) elgG5 . k|ToIf e'QmfgL u/fpg cfof]hgfx?n] l;w}÷;f]em}÷k|ToIf e'QmfgL b/vf:t dfukq -lgj]bg_ tof/ u/L ;DalGwt bft[;+:yfx?nfO{ k7fpg' kb{5 . o;sf] cfwf/df bft[;+:yfx?nfO{ C0f lx;fa vftfjf6 vr{ n]lv÷b]vfO{ ;DjlGwt cfk"lt{stf{x?, 7]s]bf/x? / k/fdz{bftfx?nfO{ ljb]zL d'b|fdf l;w}÷;f]em}÷k|ToIf e'QmfgL lbg] sfo{ ub{5g\ . tt\ kZrft\ oLg} k|ToIf e'QmfgLsf hfgsf/Lx? ;DalGwt cfof]hgfx?df k7fpg] sfo{ ul/G5 .

-#_ ;+sNk k|s[ofsf] ?k tl/sfdf (In the form/method of commitment process)M of] tl/sf k|ToIf e'QmfgL k|0ffnL h:t} xf] . o;df k|tLtkq vf]nL jfXo d'n'sx? jf6 ;fdfgx? vl/b ug'{ kbf{ cfk"ltstf{x?nfO{ ltgLx?n] rfx]sf a}+sx?jf6 e'QmfgL lbg] ;+sNk kqx? (Commitment Letters) hf/L ug{sf] nflu ;DalGwt cfof]hgfx?n] bft[;+:yfx?nfO{ cg'/f]w k7fpF5g\ . ltgLx?s} cfwf/df ;DalGwt bft[;+:yfx?n] ;DalGwt a}+sx?nfO{ pQm /sdx? ;DalGwt kf6L{x?nfO{ e'QmfgL ul/lbg / ltgLx?sf] ;f]wegf{ e'QmfgL ug]{ ;+sNk kqx? k7fpg cg'/f]w ub{5g\ . ltgLx?df k|tLtkqx? df plNnlvt zt{x? cg';f/ cfk"lt{stf{x?n] /sd e'QmfgL kfPkl5 ;DalGwt bft[ ;+:yfx?n] e'QmfgL lbg] a}+sx?nfO{ pQm /sd zf]wegf{ k7fpF5g\ . ltgLx? ;DaGwL e'QmfgLsf ef}r/x? dxfn]vf lgoGqs sfof{no / ;DalGwt cfof]hgfx?df k|fKt÷pknJw x'G5 .

-$_ zf]wegf{ k|s[ofsf] ?k÷tl/sfdf (In the form/method of reimbursement process)M bft[;+:yfx?n] C0f ;xof]u pknJw u/fpg ;Demf}tf tyf d~h'/ u/]sf cfof]hgfx?df ljleGg sf/0fn] /sd pknJw x'g g;Sbf / pQm cfof]hgfx? t'?Gt ;~rfngdf Nofpg clgjfo{ x'Fbf g]kfn ;/sf/ cfkm}n] ;j{k|yd /sd vr{ ub}{ hfg] / vr{ eP kZrft\ ;Demf}tf cg';f/sf] j}b]lzs C0f ;xof]usf] c+z bft[;+:yfx?n] g]kfn ;/sf/nfO{ /sd zf]wegf{ ug]{ tl/sf÷k4lt o; cGt/ut kb{5 . zf]wegf{ (Reimburse) ug]{ tl/sfnfO{ b]xfo adf]lhd @ efuaf6 cWoog ug{ ;lsG5 M

-s_ sf]if cfk"lt{ k|s[of (Fund Replenishment Process)M o; cGtu{t IDA sf] ljz]if 8n/ vftf Special Dollar Account / ADB sf] ODk|]i6 km08 -sf]if_ vftf af6 vr{ ePsf



/sd -z'? df}Hbftdf 36\g uPsf /sd_ . pQm sf]ifx?df zf]wegf{ ug]{ k|s[ofnfO{ sf]if cfk"lt{ k|s[of elgG5 . ljz]if 8n/ vftf / ODk|]i6 km08 -sf]if_ vftfjf6 vr{ ePsf /sdsf dfu b/vf:tx? bft[;+:yfx?df k7fOG5 . ltgLx?df lglZrtvf; ;Ldf ;Ddsf /sdsf] nflu vr{sf kmfF6af/Lx? (Statements of expenditure) sf cfwf/df zf]wegf{ -sf]if k"lt{_ ug{ ;lsG5 . ltgLx?df vr{sf ljj/0fx? dfq k7fP k'U5 . ;a} vr{sf aLn / e/kfO{x? k7fpg' kb}{g . t/, 7"nf 7"nf /sdsf dfu b/vf:tx? k7fpFbf eg] ;a} vr{sf aLn, e/kfOx?sf k|dfl0ft k|ltlnkL k7fpg' kb{5 .

-v_ zf]wegf{ k|s[of (Reimbursement process)M Special Dollar Account / Imprest

fund Account jf6 vr{ ePsf /sd ge} l;w} bft[;+:yfx?af6 zf]wegf{ lng] tl/sfnfO{ zf]wegf{ k|s[of elgG5 . g]kfn ;/sf/sf >f]tx?jf6 /sd vr{ u/L ;f]em} dfu b/vf:tx? (Withdrawal Applications) bft[;+:yfx?df k7fOG5 . bft[ ;+:yfx?n] To:tf /sd zf]wegf{ lbG5g\ . o;/L zf]wegf{ x'Fbf e'QmfgL ug{ :jLs[t ul/Psf /sd g]kfn ;/sf/sf] vftfdf hDdf x'G5 .

%= j}b]lzs ;xfotf k|fKtLsf] l:yltM

%=! g]kfn ;/sf/ cy{ dGqfnosf] ljj/0f cg'?k j}b]lzs ;xfotfsf] @)&@÷&# sf] tYof+s ;a} eGbf a9L j}b]lzs ;xfotf k|fKt ug]{ nIo / k|fKt ug]{ kl/of]hgfsf] ljj/0f b]xfo cg';f/ /x]sf] 5 .

l;=g+ bftf lgsfo ;xof]usf] If]q ;Demf}tf ul/Psf] /sd cd]l/sL 8n/df

v'b ;f]wegf{ ePsf] /sd cd]l/sL 8n/df

1 ADB, FIDA, JICA,

Norway lzIff 214,443,681 21,955,951

2 ADB phf{ 167,269,002 0

3 ADB gu/ ljsf; 150,000,000 0

4 IDA :yfgLo ljsf; 150,000,000 0

5 JICA ;8s 141,741,277 1,619,237

6 IDA gLlt 100,000,000 97,661,686

7 DFDP lzIff 59,665,984 1,113,154

8 DFID Jfftfj/0f 59,017,441 0

9 IDA ;8s 55,000,000 2,122,601

10 JICA Vffg]kfgL 42,454,952 0

hDdf cd]l/sL 8n/df 1,139,592,337 124,472,629 ;|f]tM cy{ dGqfnosf] j]e;fO6 .

dflysf] tflnsfaf6 ljleGg !) bftfaf6 !) kl/of]hgfdf vr{ ug{ ! cj{ !# s/f]8 8n/sf]

cg'bfg ;xfotf lbg] u/L ;Demf}tf ePsf]df ut jif{ !@ s/f]8 $% nfv cyf{t\ !!=)! k|ltzt



dfq ;xfotf k|fKt x'g ;s]sf] / afFsL /sd cGo cfly{s jif{df k|fKt x'g] cj:yf 5 ;dodf

pQm /sd vr{ ug{ g;s]df /fHo sf]ifdf ;xfotf /sd cfpg g;Sg] cj:yf b]lvG5 .

%=@ ;a} eGbf a9L ;xof]u ug]{ bftfx?sf] ljj/0f b]xfo cg';f/ /x]sf] 5 .

l;=g+= bftfsf] gfd ;xfotfsf] ;Demf}tf /sd cd]l/sL 8n/df

1. International Development Association 505,000,000 2. Asian Development Bank 347,269,002 3. Japan International Cooperation Agency 206,870,747 4. Department for International Development 171,686,636 5. U.S. Agency for International Development 104,252,501 6. India 51,118,616 7. Norway 40,253,513 8. United Nations Children's Fund 34,712,333 9. Oxfam GB LBG 22,430,203 10. European Union 20,802,000 11. hDdf 1,504,395,551

;|f]tM cy{ dGqfnosf] j]e;fO6 .

dflysf] tflnsfaf6 g]kfndf ;j} eGbf a9L ;xof]u ug]{ bftfsf] ?kdf ljZj j}+ssf] cfO{ l8 cfP, To;kl5 P8LjL, hfOsf, o"P; Pcf8L, ef/t, gj]{ nufotsf bft[ lgsfo /x]sf 5g\ . oL /sd dWo] clwsf+z /sd C0f ;xof]usf] ?kdf k|fKt ePsf] cj:yf 5 .

^= zf]wegf{ k|s[ofsf] c;/ (Impact of Reimbursement Process)

a}b]lzs ;xfotfaf6 ;f]wegf{ x'g] u/L vr{ ul/g] /sd ;dodf ;f]wegf{ gePdf g]kfn ;/sf/sf] s]Gb|Lo sf]ifdf zf]wegf{sf] k|efj kb{5 . j}b]lzs >f]tx?af6 k|fKt x'g] /sd ;j{k|yd g]kfn ;/sf/n] cfkm\gf] sf]ifaf6 vr{ ub{5 / pQm /sdsf] zf]wegf{ dfu ub{5 . olb ;f] /sd ;dodf zf]wegf{ k|fKt gePdf To:tf] /sdsf] bjfj s]Gb|Lo sf]ifdf kb{5 . bft[ ;+:yfx?sf] vr{sf >f]tx?df nufgL ePsf /sd lglZrt ;dodf zf]wegf{ k|fKt gePdf ;/sf/n] cfGtl/s C0f lng'kg]{ cyjf a}+s clwljsif{ ( Bank Overdraft) lng' kg]{ x'G5 . ;fy} cfof]hgfx?sf] ;dofjwL leq g]kfn ;/sf/n] cfkm\gf] oyfy{ vr{sf] lx;fa bft[ ;+:yfx? ;dIf k]z u/L zf]wegf{ lng g;s]sf] cj:yfdf To:tf ;Dk"0f{ vr{x? cGttf]uTjf g]kfn ;/sf/sf] >f]tx?df kl/jt{g ug{' afx]s csf{ ljsNkx? /xFb}gg\ . kl/0ffd:j?k g]kfn ;/sf/sf] Jooef/ a9\g hfg] s'/f k|foM lglZrt g} 5 .

&= ;dodf zf]wegf{ k|fKt gx'g] sf/0fx? (Causes of not receiving Reimbursement in

time)M



-!_ ljleGg If]qdf 5l/P/ /x]sf cfof]hgfx?df ltgLx?sf] sfof{Gjog OsfOx?af6 lgwf{l/t

;dodf vr{sf ljj/0fx? s]Gb|df k|fKt gx'g' .

-@_ ;dodf g} k]ZsLsf] l:ylt / lk|mh k|df0fx? k|fKt gx'Fbf cfof]hgfx?sf Joj:Yffkg

sfof{nox?n] zf]wegf{ dfu ug{ g;Sg' .

-#_ oftfoft / sltko cj:yfx?df ;"rgf tyf ;+rf/sf] sdL tyf sl7gfO{ b'u{d lxdfnL /

kxf8L lhNnfx?;Fu ;dodf g} ;"rgfsf] cfbfg k|bfg x'g g;Sg' .

-$_ >f]tut lx;fa :ki6 b]lvg] >]:tf k|0ffnLsf] cefjsf] sf/0faf6 klg ;dodf g} >f]tut

lx;fa k]z ug{ g;Sg' .

-%_ bIf hgzlQmsf] sdLsf] sf/0fn] ubf{ klg ;d:of pTkGg x'g] u/]sf] kfOG5 .

*= ljsf; ;fem]bf/÷bftfx?Nf] ug{'kg{] ;'wf/fTds sbdx?

� ;Demf}tf cg';f/sf] /sd tTsfn g]kfn ;/sf/sf] vftfdf hDdf ug]{ Joj:yf nfu" ug]{ .

� /fli6«o k|0ffNfL dfkm{t ;xfotf kl/rfNfg ug{] .

� ah]6/L ;xfotfdf hf]8 lbg] .

� ;Demf}tf cg';f/sf] zt{df cgfjZos zt{ yk ug{] k|yfdf /f]s nufpg] .

� ljsf; ;xfotfNffO{ d'Nf'ssf] cfjZostf / k|fyldstfdf cfj4 ug{] .

� cGt/f{li6«o k|ltj4tfsf] k"0f{tof kfNfgf ug{] .

� ;xfotf k|ltj4tf / kl/rfNfgsf] leGgtf 36fpg] .

� zt{ ;lxt, :jfy{ hf]l8Psf ;xfotf Pj+ ah]6sf] c+z qmdzM sd ub{} hfg] .

� bftfx?aLrsf] ;dGjodf clej[l4 ug{] .

� ;xfotf kl/rfNfg / pkof]udf kf/blz{tf / hjfkmb]lxtf clej[l4df hf]8 lbg] .

� ah]6/L Pj+ sfo{qmdut ;xfotfsf] c+zdf a9L hf]8 lbg] .

� k|fljlws ;xfotfsf] c+z eGbf k"jf{wf/ ljsf; a9L hf]8 lbg] .

� k/fdz{ ;]jf cGtu{tsf] ;xof]u /fzLsf] c+z Go"g dfq /fVg] .

� bftfx?af6 klg kf/:kl/s pQ/bfloTj lNfg] ;+:sf/sf] ljsf; ug{] .

� ;dodf ;f]wegf{ lng] lbg] Joj:yfdf s8fO ug]{ .

� Psn jf:s]6 km08 dfkm{t\ bftfsf] /sd hDdf ug]{ Joj:yf ug]{ .

(= ;dodf g} zf]wegf{ lng ug'{ kg]{ k|of;x? (Efforts to receive Reimbursement in time) M � ;a} cfof]hgf sfof{Gjog OsfOx?af6 lgwf{l/t ;do leq >f]tut vr{sf ljj/0fx? s]Gb|df

k7fpg' kg]{ / ;f] k'u] gk'u]sf] t'?Gt hfgsf/L lng' kg]{ .

� >f]tut k]ZsLsf] ljj/0f / cfly{s jif{ Joltt ePsf] lglZrt ;do leq >f]tut ljj/0f

s]Gb|df k7fpg] .

� cfw'lgs k|ljlwsf] k|of]u u/L ;"rgfsf] cfbfg k|bfg ug'{kg]{ .



� j}b]lzs >f]tsf c+z ;d]t ;dfj]z ePsf n]vf ljj/0fx? :ki6;Fu v'Ng] u/L n]vf /fVg] /

;dodf g} lx;fa k]z ug]{ sfo{df tLj|tf Nofpg' kg]{ .

� n]vfdf sfd ug]{ bIf hgzlQm tof/ ug{sf] nflu lgoldt ?kdf n]vf k|0ffnLsf] af/]df

tflnd, uf]i7L ;~rfng ug]{ .

!)= lgZsif{M ;fdflhs ljsf;sf ;a} nIo xfl;n ug{ vr{sf] dfqf / vr{ ug]{ Ifdtf b'j} a9fpg'kg]{

cfjZostf /x]sf] ;Gbe{df ah]6 3f6f k"lt{ ug{ a}b]lzs ;xfotf tyf ;fj{hlgs C0f

kl/rfng ug{'kg]{ cfjZostf kb{5 . t/ ljut w]/} jif{b]lv Psflt/ ;/sf/L vr{ -k'FhLut_

nIocg';f/ x'g g;Sbf ah]6df k|:tfljt afXo tyf cfGtl/s b'j} C0fsf] pkof]u sd ePsf]

5 eg] csf]{lt/ /fh:j kl/rfng ;Gtf]ifhgs /xbf /xb} klg k'FhLut vr{df j[l4 x'g g;s]sf]

cj:yf 5 . bftfn] ;Demf}tf ul/;s]sf kl/of]hgfdf ;d]t ;Gtf]ifhgs 9+un] vr{ ug{ g;Sg',

vr{ ul/;s]sf] /sd klg ;dodf ;f]wegf{ ug{ g;Sbf /fHonfO{ csf]{ yk Jooef/ k/]sf]

cj:yf 5 . oL / o:t} ;d:of ;dfwfg ug{ bft[ lgsfo, kl/of]hgf, ;DalGwt sd{rf/L

nufot ;j}sf] ;sf/fTds kxnn] g} oL ;d:of ;dfwfg eO{ /fHon] j}b]lzs ;xfotfsf]

dfWodaf6 hgtfsf] lxt clej[l4 l;h{g ug{ ;Sb5 .

;Gbe{ ;fdu|L

� g]kfNfsf] ;+ljwfg, -@)&@_

� ljsf; ;xfotf gLlt, @)&!

� rfn' rf}wf} of]hgf .

� ah]6 jQmJo, g]kfNf ;/sf/, cy{ dGqfNfo

� cfly{s sfo{ljlw P]g, @)%% / lgodfjNfL, @)^$

� ljleGg dGqfnosf j]e;fO6x?

lbuf] ljsf;sf nIo k|fKt ug{ n]vfk/LIf0fsf] of]ubfg g]kfnL v08


lbuf] ljsf;sf nIo k|fKt ug{ n]vfk/LIf0fsf] of]ubfg

3gZofd k/fh'nL *

ljifo k|j]z

;g\ @))) df ;+o'Qm /fi6«;+3sf] dxf;efn] kfl/t u/]sf] ;x>fAbL ljsf; nIox? (MDGs) cGt/ut * a[xt nIox? /x]sf lyP . pk/f]Qm nIo xfl;n ug{ g]kfnn] hgfPsf] k|lta4tf / sfof{Gjog u/]sf sfo{s|dx?af6 g]kfndf ul/aL $@ k|ltztaf6 @!=^ k|ltztdf em/]sf], k|fylds tx v'b egf{b/ (^=^ k|ltzt k'u]sf], !% jif{ b]lv @$ jif{ pd]/ ;d'xsf] ;fIf/tf b/ **=^ k|ltzt / k|fylds txdf lzz' l6sfp b/ *^=* k|ltzt k'u]sf], k|fylds / dfWoflds ljBfno txdf n}lËs ;dtf b/ s|dz )=(( / !=)) k'u]sf], lzz' d[To'b/ k|lt xhf/ hLljt hGddf ## df em/]sf], afn d[To'b/ @%* df em/]sf], !% jif{b]lv $( jif{ pd]/ ;d'xsf dlxnf tyf k'?ifx?df Pr=cfO{=eL= ;+s|d0fb/ )=)# k|ltzt /xL !% b]lv @$ jif{ pd]/ ;d'xdf ;+s|d0f b/ *) k|ltzt 36]sf], 3/fo;L OGwgsf] nflu bfp/f k|of]u ug]{ kl/jf/ %( k|ltzt /x]sf], Pn lk hL Uof; k|of]u ug]{ kl/jf/ @*=& k|ltzt k'u]sf], jgn] 9fs]sf] If]qkmn $$=% k|ltzt / ;+/lIft If]q @#=% k|ltzt k'u]sf], ;'wfl/Psf] vfg]kfgL ;+/rgf *#=^ k|ltzt 3/ kl/jf/df k'u]sf] / *! k|ltzt 3/ kl/jf/df ;/;kmfO{ ;'ljwf k'u]sf] 5 .

g]kfnn] o:tf pknlAwx? xfl;n u/]sf] ePklg glthfx? ef}uf]lns If]q tyf ;fdflhs ;d'xljr leGgtf /x]sf], u'0ffTds k|ult k|efjsf/L gePsf], Jofkf/ 3f6f a9]sf], hnjfo' kl/jt{gn] c;/ kf/]sf], phf{ ;+s6, k"jf{wf/x?df sdL, ljgfzsf/L e'sDksf] c;/n] nIo k|fKtLdf r'g}tL yk]sf] lyof] .

lbuf] ljsf;sf nIo

;g\ @)!% sf] ;]K6]Da/df ePsf] ;+o'Qm /fi6«;+3sf] dxf;efdf !(# b]zsf ;/sf/ k|d'vx?n] cg'df]bg u/]sf nIox?nfO{ lbuf] ljsf;sf nIox? (Sustainable Development Goals, SDGs) jf ljZjJofkL nIox? (Global Goals) cyf{t Transforming our world: the 2030 Agenda for

sustainable Development gfdfs/0f ul/Psf] 5 . o;df !& nIo, !^( uGtJo / @#( ;"rsx? /x]sf 5g . oL nIox? Ps csf{df lge{/ /x]sf 5g / Pp6f nIo k|fKtL gePdf cGo nIox? k'/f ug{ cK7]/f] kg]{ cj:yf /x]sf] 5 . o; cGt/ut s;}nfO{ klg k5fl8 g5f8\g] (No one left behind) c7f]6 ul/Psf] 5 . o; cGt/ut u'0f:t/ (focus on quality) / k"jf{wf/ ljsf; (focus on

infrastructure) df hf]8 lbOPsf] 5 . oL nIox?n] bLuf] ljsf;sf # j6} cfofox? ;fdlhs, cfly{s / jftfj/0fLo ljsf;sf ljljw kIfx?nfO{ ;d]6]sf] 5 .

* lgb]{zs dxfn]vfk/LIfssf] sfof{no

g]kfnL v08 lbuf] ljsf;sf nIo k|fKt ug{ n]vfk/LIf0fsf] of]ubfg


lbuf] ljsf;sf nIon] % ækLÆ cyf{t hgtf, ;d[l4, k[YjL, zfGtL / ;fem]bf/L (people, prosperity,

Planet, peace & partnership) nfO{ d'Vo hf]8 lbPsf] 5 . h; cGt/ut hgtfnfO{ nIo gDa/ ! b]lv ^ ;Ddn[], ;d[l4nfO{ nIo gDa/ & b]lv !! ;Ddn], k[YjLnfO{ nIo gDa/ !@ b]lv !% ;Ddn], zfGtLnfO{ nIo gDa/ !^ n] / ;fem]bf/LnfO{ nIo gDa/ !& n] ;d]6]sf] 5 .

lbuf] ljsf;sf nIo cGt/ut ul/aLsf] cGTo (No poverty), z'Go ef]sd/L (Zero hunger), :j:y hLjg (Good health and well-being), u'0f:t/Lo lzIff (Quality education), n}lËs

;dfgtf(Gender equality),;kmf kfgL tyf ;/;kmfO{ ;]jf (Clean water and sanitation), cfw'lgs phf{df kxF'r (Affordable and clean energy), ;dfj]zL cfly{s j[l4 tyf dof{lbt sfd(Decent work and economic growth), pBf]u gjLg vf]h / k'jf{wf/ (Industry, innovation

and infrastructure), c;dfgtf Go'gLs/0f (Reduced inequalities), lbuf] zx/ / j:tLx? (Sustainable cities and communities), lhDd]jf/Lk"0f{ pkef]u tyf pTkfbg (Responsible

consumption and production), hnjfo' kl/jt{g cg's'ng (Climate action), hnd'gLsf] hLjg (Life below water), e' ;tx sf] hLjg(Life on land), zfGtLk"0f{, Gofok"0f{ / ;zQm ;+:yfx? (Peace, justice and strong institutions) / lbuf] ljsf;sf nflu ;fe]mbf/ (Partnership for the

goal) lgwf{/0f ul/Psf] 5 .

;/sf/L ;+oGq / sfo{j|md

lbuf] ljsf;sf nIox? k|fKt ug{sf] nflu g]kfn ;/sf/n] ;+:yfut Pj+ sfo{s|dx?sf] Joj:yf u/]sf] 5 . h; cg';f/ ;DdfggLo k|wfgdGqLsf] ;+of]hsTjdf lbuf] ljsf; ;DaGwL s]lGb|o lgb]{zs ;ldltsf] u7g u/]sf] 5 eg] /fli6«o of]hgf cfof]usf dfggLo pkfWoIfsf] ;+of]hsTjdf sfof{Gjog tyf ;dGjo ;ldlt u7g ul/Psf] 5 . To:t} /fli6«o of]hgf cfof]usf ;b:ox?sf] cWoIIftfdf ( j6f ljifout ;ldltx? u7g ePsf 5g . o;sf ;fy} ;f+;bx?sf] kmf]/d, gful/s ;dfh kmf]/d, o'jf kmf]/d u7g ePsf 5g . g]kfn ;/sf/n] g]kfnsf nflu lbuf] ljsf;sf nIox? sfof{Gjog ug{ cfwf/ tYof+s k|ltj]bg tof/ u/]sf] 5 . lbuf] ljsf; nIo sfof{Gjog ug]{ ;Gbe{df ;b:o /fi6«x?n] cfˆgf] b]zsf] cfjZostf cg'?k ;"rsx? yk÷36 ug]{ ;Sg] Joj:yf eP adf]lhd pQm k|ltj]bgdf b]xfo cg';f/sf uGtJo / ;"rsx? Joj:yf ul/Psf] 5M

nIo g+= nIo uGtJo ;+Vof ;"rs ;+Vof -ljZjJofkL_

g]kfndf k|:tfljt

;"rs ;+Vof

! ul/aLsf] cGTo & !@ @)

@ z'Go ef]sd/L * !$ #)

# :j:y hLjg !# @^ %(

$ u'0f:t/Lo lzIff !) !! #^



% n}lËs ;dfgtf ( !$ @(

^ lbuf] ;kmf kfgL tyf ;/;kmfO{ ;]jf * !! @$

& cfw'lgs pmhf{df kxF'r % ^ !$

* ;dfj]zL cfly{s a[l4 tyf dof{lbt sfd !@ !& @@

( pBf]u, gjLg vf]h / k"jf{wf/ * !@ !$

!) c;dfgtf Go"gLs/0f !) !! @!

!! lbuf] zx/ / j:tLx? !) !% #%

!@ lbuf] pkef]u tyf pTkfbg !! !# !(

!# hnjfo' kl/jt{g cg's'ng % & !*

!$ hnd'gLsf] hLjg !) !) )

!% e";tx ;|f]tsf] pkof]u !@ !$ @#

!^ zflGtk"0f{, Gofok"0f{ / ;zQm ;dfh !@ @# ##

!& lbuf] ljsf;sf nflu ;fe]mbf/L !( @% !&

g]kfn ;/sf/n] rf}wf}+ of]hgf tof/ ubf{ lbuf] ljsf;sf cfofdx?nfO{ juL{s/0f ;d]t u/]sf] 5 . h; cg';f/ cfly{s cfofd cGt/ut ul/aL Go"gLs/0f, pTkfbg tyf cfly{s j[l4 / k"jf{wf/ ljsf;sf nflu & j6f nIox? -!,@,&,*,(,!) / !!_, ;fdflhs cfofd cGt/ut ;fdflhs tyf dfgj ljsf;sf nflu # nIox? -#,$ / ^_, /fhgLlts cfofd cGt/ut ;'zf;g tyf ;]jf k|jfxsf nflu nIo g+ !^ nfO{ / jftfj/0fLo cfofd cGt/ut cGt/ ;DalGwt ljifosf nflu ^ j6f nIox? -%,!@,!#,!$,!% / !&_ nfO{ ;dfj]z u/L rf}wf}+ of]hgfsf p2]Zo tyf /0fgLltx? lgwf{/0f u/]sf] 5 .

g]kfn ;/sf/n] jflif{s sfo{s|d tyf ah]6 jStAo dfk{mt g]kfn ;/sf/sf] ah]6nfO{ lbuf] ljsf;sf nIo cg';f/ juL{s/0f ug{ cfly{s jif{ @)&#.&$ af6 z'? u/]sf] 5 . g]kfn ;/sf/n] u/]sf] juL{s/0f lgDg cg';f/ /x]sf] 5M

-/sd ?= xhf/df_

nIo g+= nIo ;+s]t cfly{s jif{ @)&#.&$ cfly{s jif{ @)&$.&%

/sd k|ltzt cfof]hgf;+Vof

/sd k|ltzt

1 ul/aLsf] cGTo 202875032 19.34 46 204403217 15.98

2 z"Go ef]sd/L 65200389 6.22 88 60741069 4.75

3 :j:y hLjg 42600024 4.06 46 32727152 2.56

g]kfnL v08 lbuf] ljsf;sf nIo k|fKt ug{ n]vfk/LIf0fsf] of]ubfg


4 u'0f:t/Lo lzIff 118210864 11.27 18 67846040 5.30

5 n}lËs ;dfgtf 2222245 0.21 6 1990179 0.16

6 lbuf] ;kmf kfgL tyf ;/;kmfO{

;]jf 33978549 3.24 24 33146553 2.59

7 cfw'lgs pmhf{df kx"Fr 54147486 5.16 38 69324409 5.42

8 ;dfj]zL cfly{s a[l4 tyf

dof{lbt sfd 10850853 1.03 22 9306088 0.73

9 pBf]u, gjLg vf]h / k"jf{wf/ 170820561 16.29 85 159349667 12.46

10 c;dfgtf Go"gLs/0f 4408290 0.42 7 3464754 0.27

11 lbuf] zx/ / j:tLx? 209078414 19.93 38 240979018 18.84

12 lbuf] pkef]u tyf pTkfbg 82483 0.01 0 94349 0.01

13 hnjfo' kl/jt{g cg's'ng 2785606 0.27 6 3798465 0.30

15 e";tx ;|f]tsf] pkof]u 15238037 1.45 22 16311980 1.28

16 zflGtk"0f{, Gofok"0f{ / ;zQm

;+:yfx? 109652093 10.45 770 367901980 28.76

17 lbuf] ljsf;sf nflu ;fe]mbf/L 6770428 0.65 3 7609935 0.59

hDdf 1048921354 100 1219 1278994855 100

;'wf/sf If]q

g]kfn ;/sf/n] lbuf] ljsf;sf nIox? k|fKt ug{sf] nflu xfn cjnDag ul//x]sf gLltut, ;+:yfut Joj:yfsf cltl/Qm ;a} ;/f]sf/jfnfx?df ;r]tgf clea[l4, k|fb]lzs Pj+ :yfgLo txsf sfo{s|dx?df cfGtl/sLs/0f, cg'udg tyf d"Nof+sg k|s[ofdf ;'wf/, ;++nUg x'g] lgsfo Pj+ kbflwsf/Lx?sf] Ifdtf ljsf;, lghL, u}/ ;/sf/L ;+:yf tyf gful/s ;dfh;Fu ;xsfo{, bft[ lgsfo;Fu ;dGjo ;+oGq ljsf;, PsLs[t tYof+s ;+sng / k|ltj]bgdf hf]8 lbg' kg]{ b]lvG5 .

n]vfk/LIf0fsf] of]ubfg

;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] cGt/f{li6«o ;+u7g (INTOSAI) sf] /ggLlts of]hgf -@)!^–@)@@_ df Crosscutting Priority 2: Contributing to the follow-up and review of the SDGs within

the context of each nation’s specific sustainable development efforts and SAIs’

individual mandatessf] Joj:yf u/L ;jf]{Rr n]vfk/LIf0f ;+:yfn] lbuf] ljsf;sf nIo k|fKtLsf] k'g/fjnf]sg Pj+ d"Nof+sg ug'{ kg]{ pNn]v u/]sf] 5 . o;sf nflu ;+:yfn] Auditing preparedness



and national systems of follow up, Performance audits on programmes that contribute to

SDGs, Assessing and supporting SDG 16, Being model of transparency and

accountability cjwf/0f k|of]u ug'{ kg]{ ;'emfj lbPsf] 5 .o;sf nflu ;+:yfn] System oriented,

Problem oriented, Result oriented dWo] s'g} jf ;a} k4lt cjnDag u/L sfo{ d"ns n]vfk/LIf0f ug{ ;Sb5 . ;+:yfn] lbuf] nIo xfl;n ePsf] cj:yfsf] :jtGq ?kdf k/LIf0f u/L ;'emfj lbg k|]l/t ul/Psf] 5 . ;+:yfn] n]vfk/LIf0f of]hgf tof/ ubf{ nIo;+u ;DalGwt d'2fx?df ljz]if Wofg lbg' kb{5 . ;+u7gn] lj1x? ;dfj]z ePsf] ;d'x (Supervisory Committee on Emerging Issues,

SCEI) u7g u/]sf] 5 .

kf/blz{tf, hjfkmb]lxtf, k|efjsf/L ;fj{hlgs k|zf;g / ;bfrf/ nfO{ k|j4{g ug{ ;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] cGt/f{li6«o dfgb08 -ISSAI_ !@ n] gful/sx?sf] hLjgdf kl/jt{g Nofpgsf nflu ;jf]{Rr n]vfk/LIf0f ;+:yfsf] dfGotf / kmfObfx?sf] af/]df pNn]v u/]sf] 5 . h; cg';f/ ;+:yfsf] hjfkmb]lxtf, kf/blz{tf / OdfGbfl/tf j[l4 ug]{, gful/s Pj+ ;/f]sf/jfnfx?k|lt hjfkmb]xL /xgsf] nflu kl/jtL{t jftfj/0f Pj+ ;d;fdlos hf]lvd pk/ ;r]t /xg], ;/f]sf/jfnfx?nfO{ ;";'lrt u/fpg] :jtGq / lgikIf dfu{bz{ssf] ;|f]t aGg] Pj+ pbfx/0fLo sfo{ dfk{mt gd"gf ;+u7g aGg' kg]{ l;4fGtx? k|ltkfbg u/]sf] 5 .

;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] dxTjk"0f{ e"ldsf x'g] af/] ;+o'Qm /fi6«;+3sf] dxf;efn] ljleGg k|:tfjx? (A 66/209, A 69/228, A 69/327) ;d]t kfl/t u/]sf] 5 . h:df 14 September 2015

df kfl/t k|:tfj gDa/ A/69/327n] Promoting inclusive and accountable public services

for sustainable developmentlbuf] ljsf;sf nIo k|fKtL;+u ;DalGwt /x]sf] 5 . g]kfnsf] ;Gbe{

g]kfnsf] ;+ljwfgn] dxfn]vf k/LIfsnfO{ lgoldttf, ldtJooLtf, sfo{bIftf, k|efjsfl/tf / cf}lrTosf cfwf/df n]vfk/LIf0f ug]{ clwsf/ lbPsf] 5 . n]vfk/LIf0f P]g, @)$* n] dxfn]vf k/LIfsnfO{ ljQLo n]vf k/LIf0fsf] cltl/Qm sfo{d"ns, ;"rgf k|ljlw, ljlw lj1fg, n}lËs, jftfj/0fLo h:tf ljifosf] tyf ;fdlos n]vf k/LIf0f ug{ ;Sg] clwsf/ lbPsf] 5 .

dxfn]vf k/LIfssf] sfo{ of]hgf -@)&$–@)*)_ n] n]vf k/LIf0fsf] k|efjsfl/tf / u'0f:t/ ;'wf/ cGt/ut lbuf] ljsf; tyf jftfj/0fsf If]qdf /x]sf hf]lvdx?df Wofg lbg] pNn]v u/]sf] 5 .

dxfn]vf k/LIfsn] lbuf] ljsf;sf nIo k|fKt ug{ g]kfn ;/sf/n] u/]sf k"j{ tof/Lsf] n]vfhf]vf ug]{, ;/sf/sf gLlt tyf sfo{s|dx?sf] ldtJooLtf, sfo{bIftf / k|efjsfl/tf d"Nof+sg ug]{, lbuf] ljsf;sf nIo k|fKtLsf] cj:yf k/LIf0f ug]{, sfo{s|d sfof{Gjogsf] :jtGq k'g/fjnf]sg ug]{ sfo{ k|0ffnL cjnDag ug'{ kb{5 . o;sf nflu sfo{d"ns n]vfk/LIf0fnfO{ cjnDag ug'{ kb{5 . To:t} g]kfn ;/sf/n] cjnDag u/]sf] gLlt, of]hgf, sfo{s|dx?sf] ljin]if0f ug]{ Pj+ tYof+sx?sf] ljZj;lgotfsf] ;d]t k/LIf0f ug'{ kb{5 .

g]kfnL v08 k]kmf afx\o lgu/fgL, hjfkmb]lxtf / n]vfk/LIf0f


k]kmf afx\o lgu/fgL, hjfkmb]lxtf / n]vfk/LIf0f

/d]z 9sfn*

k[i7e"ldM ;fj{hlgs ljQLo Joj:yfkgnfO{ k|efjsf/L agfpg ljQLo cg'zf;g cfhsf] clgjfo{ zt{

xf] . k|efjsf/L ljQLo Joj:yfkg dfkm{t ;fj{hlgs >f]tsf] bIftfk"j{s kl/rfng, n]vf+sg, k|ltj]bg

tyf n]vfk/LIf0f4f/f ljQLo Joj:yfkgnfO{ kf/bzL{, lbuf] / hjfkmb]xL agfpg ljleGg k4ltx?sf]

ljsf; ul/Psf] x'G5 . ;fj{hlgs ljQLo Joj:yfkg k|0ffnL k|efjsf/L agfpg cGt{/fli6«o cEof;

cg's"nsf] k|0ffnL nfu" 5 jf 5}g eGg] ;Gbe{df o;sf] sfo{ ;Dkfbg dfkg ug]{ cfwf/sf] ?kdf

cGt{/fli6«o hutdf :jLsf/ ul/Psf] ;"rsdf cfwfl/t k]kmf ;+/rgf -Public Expenditure and

Financial Accountability_ Ps dxTjk"0f{ cf}hf/ xf] . Pp6f /fd|f] / c;n ;fj{hlgs >f]tsf] s'zn

afF8kmfF8 x'g cfjZos x'G5 . cfly{s clgoldttf g/x]sf] / kf/blz{tf sfod /x]sf] ljQLo k|zf;g

cfhsf] cfjZoQmf xf] . ljQLo >f]tx?nfO{ /fli6«o k|0ffnL dfkm{t k|jfx ubf{ ckgfpg'kg]{ sfo{ljlw,

To;sf] glthfd'vL pkof]u / ljQLo hf]lvdsf] k|efjsf/L lgoGq0f Joj:yfnfO{ c+lusf/ ug'{kg]{ x'G5 .

o;} ;Gbe{df b]zsf] ;fj{hlgs ljQLo Joj:yfkg ;'wf/sf] nflu ljZjJofkL ?kdf :jLsf/ ul/Psf]

k]kmf d"Nof+sg ;+/rgfnfO{ ;g\ @))) sf] bzssf] dWob]lv g]kfnn] klg c+ufn]sf] cj:yf 5 .

;fj{hlgs ljQLo Joj:yfkgM ljQLo pQ/bfloTjsf] k|a{4g, ;'zf;gsf] ;'b[9Ls/0f tyf lbuf] k|0ffnL

dfkm{t ;du| ;fj{hlgs ljQLo Joj:yfkgsf] ;'wf/nfO{ ;'lglZrt ug{ ;lsG5 . ;fj{hlgs ljQLo

Joj:yfkg cGtu{t ;/sf/sf] ljQLo gLlt, sfo{qmd tyf of]hgf, ljQLo /0fgLlt, ah]6 th'{df tyf

:jLs[lt, ;fj{hlgs sf]if, j}b]lzs ;xfotf, C0f tyf z]o/ nufgL, vl/b tyf ;DklQ Pj+ bfloTj

h:tf ;du| cfly{s sfo{x?nfO{ ;d]l6Psf] x'G5 . ;fj{hlgs ljQLo Joj:yfkg k|0ffnLn] ;b}j

;fj{hlgs vr{nfO{ kf/bzL{ agfpg d'Vo p2]Zo lnPsf] x'G5 . ljQLo hf]lvdnfO{ Go""gLs/0f u/L

hjfkmb]xLtfsf] k|j4{g ug]{ ;Gbe{df ljQLo Joj:yfkg k|0ffnLsf] k|jfx dxTjk"0f{ x'G5 . cfGtl/s tyf

j}b]lzs >f]tnfO{ ultlzn 9+un] kl/rfng u/L ;f]sf] glthfd'vL pkof]u ug'{kg]{ x'G5 . tadfq

ljQLo k|0ffnLsf] k|jfxn] glthfnfO{ ;'lglZrt ug{ ;Sg] x'G5 . g]kfnsf] ;fj{hlgs ljQLo Joj:yfkg

k|0ffnLdf klg pNn]lvt laifout If]qnfO{ Jojl:yt ug{ k|of;x? ePsf 5g\ .

cy{ Joj:yf ;~rfngdf ljQLo >f]tsf] ;+sng, kl/rfng Pj+ Joj:yfkg dxTjk"0f{ x'G5 . ;/sf/n]

ljleGg dfWodaf6 /fhZj ;+sng u/L ;fj{hlgs pkof]udf ljt/0f ug]{ ub{5 . ;|f]t k|flKt /

* lgb]{zs, dxfn]vfk/LIfssf] sfof{no

k]kmf afx\o lgu/fgL, hjfkmb]lxtf / n]vfk/LIf0f g]kfnL v08


pkof]usf] ;Gbe{df jt{dfg k|0ffnLdf /x]sf] ;d:ofnfO{ lg/fs/0f u/L cGt{/fli6«o c;n cEof;df

k'¥ofpg] Pj+ ;fj{hlgs ljQnfO{ ;'b[9 / ;'rf? /fVg k|of; ul/Psf] 5 . h;af6 ljQLo hf]lvd;Fu

;DalGwt ;d:ofnfO{ lgbfg ug{ ;lsG5 . of] g} cfhsf] d"ne"t ax; / 5nkmnsf] laifo klg xf] .

k]kmf s] xf] <M ;fj{hlgs ljQLo Joj:yfkgnfO{ sl;nf] Jojxf/df ptfg{ k|of;x? k|z:t ePsf 5g\

tyflk ;fj{hlgs vr{ / ljQLo pQ/bfloTjsf] If]qdf ck]lIft ?kn] ;'wf/ x'g ;ls/x]sf] cj:yf

5}g . ljQLo Joj:yfkgnfO{ lbuf] / ;+/rgfut agfpg PEFA -Public Expenditure And

Financial Accountability_ Ps alnof] cf}hf/sf] ?kdf /x]sf] 5 . ljQLo k|0ffnLnfO{ c;/ kfg]{

;"rsx?nfO{ kf/bzL{, Jojxf/ pkof]uL / ;fdflhs bfloTj k"/f ug]{ u/L ljsf; ul/Psf] k]kmf k|0ffnL

cfkm}+df ;"rs dfkg ug]{ alnof] cf}hf/ xf] . /fHo leq ;+rfng x'g] ;a} k|sf/sf ljQLo sf/f]af/nfO{

c;n dfu{df lx8fpg k]kmfn] ljut b]lv e"ldsf v]Nb} cfPsf] klg 5 . /fHodf k|fKt ;fj{hlgs cfo

/ hgtf Pj+ /fi6«sf] ljsf;df ePsf vr{;Fu ;DalGwt ljleGg lqmofsnfknfO{ lgu/fgL ul/g'

cfhsf] cfjZoQmf klg xf] . ljQLo ;+/rgfdf ;+nUg lgsfox? klg pQ/bfoL / hjfkmb]xL /xg'kg]{

l:yltnfO{ k]kmfn] dfu{ lgb]{lzt ub{5g\ . vr{ ubf{ ckgfpg'kg]{ sfo{ljlw ;f];Fu ;DalGwt clen]v,

kfngf ug'{kg]{ sfg"gL k|lqmof / k|ltj]bg k|0ffnL k|ltsf] pQ/bfloTjnfO{ k]kmfn] ;d]6]sf] 5 .

;fj{hlgs cfo / vr{;Fu ;DalGwt ;"rsx? ha;Dd alnof] x'g ;Sb}gg\, ta;Dd /fHon] cfFsng

u/]sf] ljQLo hjfkmb]lxtf k'/f gx'g] l:ylt sfod /xG5 . To;}n] k]kmf cfkm}{df hjfkmb]lxtf dfkg ug]{

Ps ;"rlso ljlw klg xf] .

k]kmf ;"rgf k|0ffnLM ;fj{hlgs vr{ tyf ljQLo pQ/bfloTj d"NofÍg -PEFA_ ;g\ @))! af6

g]kfndf z'? ul/Psf] xf] . of] Multi Doner Trust Fund -MDTF_ af6 ;+rflnt sfo{qmd xf] .

EU, IMF, Norway, World Bank, French, SDC, UK nufotsf] cg'bfg ;xof]uaf6 ;+rfng

x'Fb} cfPsf] 5 . PEFA nfO{ g]kfndf Ps dxTjk"0f{ d"NofÍg cf}hf/sf] ?kdf :jLsf/ ul/Psf] 5 .

;fj{hlgs ljQLo Joj:yfkgdf lbuf] ;'wf/ ug{ k]kmf lgb]{zs ;ldlt, k]kmf sfo{;ldlt, k]kmf

;lrjfno, k]kmf sfo{Gjog O{sfO{ / k]kmf lhNnf sfo{Gjog O{sfO{ h:tf ;+/rgfut k|0ffnLx? /x]sf

5g\ . cy{ ;lrjsf] cWoIftfdf lgb]{zs ;ldlt /xg] Joj:yf 5 . sfo{ of]hgfnfO{ sfo{Gjog ug{

k]kmf sfo{ ;ldlt 5 . k]kmf ;lrjfno cy{ dGqfno cGtu{t /x]sf] 5 . sfof{Gjog ug{] dGqfno tyf

s]Gb|Lo O{sfO{df k]kmf PIU's /x]sf 5g\ . lhNnf k]kmf sfo{Gjog O{sfO{ k|To]s DTCO df /x]sf

5g\ . laifout If]qdf ug'{kg]{ sfo{nfO{ kl/rfng ug]{ / k]kmf d"Nof+sgn] cf}+NofPsf laifonfO{

sfo{of]hgfsf ;fy sfo{Gjog ug{ k]kmf ;+/rgf k|0ffnLsf] e"ldsf dxTjk"0f{ /x]sf] 5 . ;g\ @))*

b]lv PEFA sf] e"ldsf km/flsnf] / alnof] aGb} cfPsf] cj:yf ljBdfg 5 . ;fj{hlgs >f]tx?sf]

;+sng / vr{af6 gful/ssf] lxt k|a{4g u/]/ dfq ljQLo Joj:yfkgsf] e"ldsf ;lsb}g . cfly{s /

ljQLo l:y/tf Pj+ lbuf]kgf sfod ug'{ klg ljQLo Joj:yfkgsf] bfloTj xf] . of] k|lqmofnfO{ s]xL

xb;Dd k'/f ug]{ lbzfdf k]kmf ;+/rgf k|0ffnLn] e"ldsf v]Nb} cfPsf] 5 .



ljQLo Joj:yfkg / k]kmf d"Nof+sgM lj=;++= @)$& sf] ;do kZrft\ v'nf cfly{s gLltsf] sf/0f cy{

Joj:yfdf s]xL pbf/kg b]lvFb} cfof] . ;fj{hlgs ljQLo Joj:yfkgnfO{ ;'b[9 ug{ ljleGg ;'wf/sf

sfo{qmdx? cufl8 a9fOof] . k/Dk/fut ?kdf rNb} cfPsf] ljQLo Joj:yfkgsf] sfo{ k|0ffnL / ;f]sf]

glthf gful/s d}qL Pj+ kf/bzL{ x'g ;s]sf] lyPg . k|hftflGqs k|0ffnL cFufn]sf] !) aif{ kl5 dfq

k]kmf k|0ffnLnfO{ sfo{Gjogdf NofOof] . ljQLo Joj:yfkgsf] ljleGg cfofd, ;"rs / pk;"rsdf

;'wf/sf sfo{qmdnfO{ agfO{ cufl8 a9fOof] . ;'wf/ ug{ ul/Psf] k|of;nfO{ ;g\ @))& df k]kmfsf]

klxnf] ;'wf/sf ;"rsx?sf] dfkg ul/Psf] lyof] . ;f]sf] k|ltj]bg, ;g\ @))* df k|sflzt ul/of] .

;'wf/ sfo{qmd cGtu{t klxnf] r/0fdf !$& j6f sfo{of]hgf k|of]udf NofOPsf] lyof] . k]kmf

;+/rgfsf k|d'v cfofdx?df ah]6 th'{df, sf]if Joj:yfkg / ah]6 k|0ffnL, n]vfkfng clen]vf+sg /

k|ltj]bg, /fhZj Joj:yfkg k|0ffnL, ;fj{hlgs vl/b k|0ffnL / afx\o lgu/fgL Pj+ n]vfk/LIf0f /x]sf

5g\ . oL cfofdx?df #! ;"rs / &^ pk;"rs cyf{t ;f] cfofd cGtu{t ;'wf/ ug'{kg]{ dxTjk"0f{

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position df Nofpg /fli6«o k|of; clgjfo{ 5 . lsgsL cGt/f{li6«o cEof; / bfFhf]df g]kfnsf] ljQLo

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/0fgLlt tof/ u/L !!( j6f ;'wf/sf sfo{of]hgf sfo{Gjogdf NofOPsf] 5 .

k]kmf cGtu{t ;'wf/ s] s] eP –TSA k|0ffnLsf] ;kmn sfo{Gjog, MTEF sf] kfngf, LMBIS

k|0ffnL, ah]6 Sofn]G8/, ah]6sf] :j?kdf ;'wf/, Day Close k|ljlw, RMIS, FMIS, Website

ljsf;, E-pan, ASYCUDA, E-tds, E-filing, E-bidding, GFS code, CGAS, TABUCS,

NEPSAS, Risk Audit planning, Financial Audit Manual, ISSAI Base Implementation,

NAMS, Risk Rating Evaluation, Reporting Time h:tf kIfx?df Jofks ?kdf ;wf/ ePsf

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;"rsx? ;sf/fTds ;'wf/ != n]vfk/LIf0f sfo{;Dkfbg /

k|ltj]bg • ljutdf !* dlxgf;Dd k|ltj]bg tof/ ug{ nfu]sf] ;dodf

;'wf/ eO{ ( dlxgf leq k|ltj]bg k]z ePsf] .

• k|ltj]bgsf] ef]No'd 7"nf] /x]sf]df o;df ;'wf/ NofO{ ;fgf] cfsf/ / uxg agfOPsf] .

• %$ cf}+ jflif{s k|ltj]bgb]lv laifout Joxf]/fnfO{ PsLs[t u/L k|ltj]bgdf ;'wf/ ul/Psf] .

• aflif{s n]vfk/LIf0f k|ltj]bg, dGqfnout k|ltj]bg, &% lhNnfsf lhNnfut k|ltj]bg tof/ u/L ;/f]sf/jfnfdf ( dlxgf leq k]z ePsf] .

• k|f/lDes k|ltj]bgsf] 9fFrfdf kl/jt{g u/L ljQLo, sDKnfOG; / Recommendation v08 / Follow up ;d]tsf] Joxf]/f /fVg] ul/Psf] .

• k|ltj]bgdf ;f/e"t c;/ kg]{ Joxf]/fnfO{ ;dli6ut ?kdf PsLs/0f ul/Psf] .

@= cGt{/fli6«o:t/sf] • bh{gf} n]vfk/LIf0f dfu{bz{g cGt{/fli6«o c;n cEof; cg'?k



dfkb08sf] cg'z/0f tof/ ul/Psf] .

• Risk Based Audit Manual k|of]udf NofOPsf] .

• Risk Indicator 5gf}6 ug{ NAMS Software k|of]udf NofPsf] /

• Audit Procedure df ISSAI dfkb08x? pre-planning,

strategic planning, programme, Audit Execution / Audit Quality And Review ;Gbe{df #@ kmf/dx? k|of]udf NofPsf] .

• Performance Audit Execution df CSO's / FGO -Focus Group Discussion_ nfO{ k|of]udf NofOPsf] .

• Annual Audit Planning, Ministrywise Audit

Planning / Entity Audit Planning af6 n]vfk/LIf0f Execution x'g] u/]sf] .

• Quality Assurance / Control nfO{ ISSAI dfkb08 cg'?k sfo{Gjogdf NofPsf] .

#= k/Dk/fut ljQLo n]vfk/LIf0f

• ljQLo n]vfk/LIf0fnfO{ dfkb08 adf]lhd agfO{ sfo{Gjogdf Nofpg ljleGg dfu{bz{g k|of]udf NofPsf] .

• jftfj/0fLo n]vfk/LIf0f u/]sf] .

• Debt Audit sfo{Gjogdf NofPsf] .

• ljleGg laifodf IT AUDIT ;d]t u/]sf] .

• ;fdflhs n]vfk/LIf0f ug{ z'? u/]sf] .

• Thematic Issue/Burning Issues sf] k/LIf0f ug]{ k|lqmof ;'wf/ ePsf] .

• Concurrent Issues nfO{ n]vfk/LIf0fdf ;d]6]sf] .

• NEPSAS k|dfl0ft u/L Opinion lbg] Joj:yf z'? u/]sf] . $= glthfd"ns sfo{qmd • cled"lvs/0f tflnd x'g] u/]sf] -Revenue, Procurement,

Recurrent, Performance, EWP, NAMS, NEPSAS,

CPE etc._

• cGt{lqmof tyf a}7s

• Audit hg{n / Audit Bulletin k|sfzg ePsf] .



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k]kmf / sfo{;DkfbgM cfly{s If]qsf sdhf]/Lx? ;dodf g} lgjf/0f x'g'kg]{ x'G5 . sfo{ ;DkfbgnfO{ pRrtd\ laGb'df /fVg hjfkmb]lxtfnfO{ k|efjsf/L t'NofOg' cfjZos 5 . hjfkmb]lxtfk"0f{ sfd ug]{ k|j[lQsf] ljsf; geP;Dd d'n'sdf s'g} sfofkn6 x'g] cj:yf b]lvFb}g . hjfkmb]lxtfsf] ;+:s[lt ljsf; ug{ g;Sg' g} xfd|f] cfh ;Ddsf] e"n xf] . o:tf] e"naf6 d'Qm x'g / ;d[4 cy{tGq lgdf0f{df ;xefuL aGg hjfkmb]xL aGg} k5{ . k]kmfn] sNkgf u/]sf] hjfkmb]lxtf sfod ug{ ;s] dfq /fi6«df cfly{s ljsf; ;+ej x'g hfG5 . To;}n] >f]tsf] pkof]udf hjfkmb]lxtf k|j4{g u/L g]kfnL cy{tGqn] ljsf;sf] ult lng ;Sg] cj;/ k|z:t 5 . cGo d"n's / g]kfn larsf] leGgtf hjfkmb]lxtfsf] cj:yf xf] . ljsf;sf] ultnfO{ cu|;/tf lbg x/]s kIfdf hjfkmb]lxtfsf] ;f]r x'g cfjZos 5 . h'g d'n'sdf ljQLo hjfkmb]lxtfsf] ;f]r 5 Tof] d'n's ljsf;sf] ultdf c?eGbf klxn] g} hfG5 . pk/f]Qm oyf{ytfnfO{ dgg\ ubf{ dfgj nlIft cfly{s ljsf; g} cfhsf] k|d'v nIo xf] . ;an cy{tGqsf] r'gf}tL k"0f{ofqfdf ;sf/fTds xft;Fu hf]l8Psf hjfkmb]lxtfsf xftx?nfO{ cuf8L Nofpg ;s]df dfq ljsf;df ult Nofpg ;lsG5 . ljut s]xL aif{ b]lv k"FhLut vr{ ck]lIft dfqfdf x'g g;Sg'sf k5fl8 cGo sf/0fsf cltl/Qm hjfkmb]lxtfsf] cefj g} k|d'v sf/0f xf] . vr{df hjfkmb]lxtfsf] l;h{gf lsg ug{ ;lsPg < k]kmfn] lnPsf] p2]Zo cg'?k sfo{;Dkfbg g} x'g g;Sg' Pp6f alnof] cfwf/ o;nfO{ lng ;lsG5 .

>f]t ;fwgsf] Gofof]lrt ljt/0f u/]/ >f]tsf] pkof]udf bIftf a[l4 u/]/ Pj+ ;]jfnfO{ k|efjsf/L t'NofP/ nf]stfflGqs zf;g Joj:yfsf] cfwf/e"t kIfnfO{ s;/L k'/f ug]{ < o;sf] Pp6} dfq pQ/ ljZjf; / hjfkmb]lxtf g} xf] . d"n'sdf of]hgfa4 ljsf;sf] yfngL ePsf] 5 bzs k'u]sf] 5 . s]xL k|ult xfl;n ePtfklg ck]Iffs[t pknAwLdf eg] ;w} g} sdhf]/ /x]sf] elg/xg'kg]{ cj:yf 5 . sfo{Gjogdf ;a} kIfaf6 k|lta4tf tyf OdfGbfl/tf g/x]sf] sf/0f k]kmf ;f]r] cg'?k ck]lIft x'g g;s]sf] k|i6 5 . k|ltj4tf / OdfGbfl/tfsf] ;dli6ut ?k g} hjfkmb]lxtf xf] . tadfq k]kmfsf dfgs ;an x'g ;S5g\ .

k]kmfn] lnPsf] p2]Zodf n]vfk/LIf0fM g]kfnsf] ;+ljwfg adf]lhd ;+3Lo, k|b]z / :yfgLo txsf]

n]vfk/LIf0f ug]{ clwsf/ dxfn]vfk/LIfsnfO{ ;'Dk]sf] 5 . ;a} ;/sf/L sfof{nox?sf] k/LIf0f

n]vfk/LIf0fsf] dfGotf cg'?k lgoldttf, ldtJooLtf, sfo{bIftf, cf}lrTotfsf] l;4fGtadf]lhd



n]vfk/LIf0f x'Fb} cfPsf] 5 . cfly{s :jR5tf / hjfkmb]lxtf sfod u/L ;fwg / >f]tsf] kl/rfng

tyf ljt/0fdf n]vfk/LIf0f P]gaf6 lglb{i6 ePsf laifonfO{ ;f/e"t ?kn] x]/L k|ltj]bg ug]{ Joj:yf

5 . k|rngdf cfPsf n]vfk/LIf0fsf c;n cEof;nfO{ klg cg';/0f ul/Psf] 5 . ;a} b[li6sf]0faf6

b]lvPsf Joj:yfklso sdhf]/Lx? / clgoldttfx?nfO{ Joj:yflksf tyf ;/f]sf/jfnf ;a}df

dxfn]vfk/LIfssf] sfof{non] k|ltj]bg ug]{ sfg"gdf pNn]v 5 .

n]vfk/LIf0f ubf{ jif]{gL b]lvPsf Joxf]/fx?n] ljQLo cg'zf;gdf cem} k|efjsf/L x'g g;s]sf] l:ylt

b]vfPsf] 5 . ;fj{hlgs ljQLo Jojxf/df hjfkmb]lxtf Pj+ kf/blz{tfnfO{ k|j4{g ug{ sfof{no cufl8

a9]sf] b]lvG5 . /fHo4f/f ;+rflnt lqmofsnfknfO{ ;]jfd}qL, ;Ifd / s'zntfsf] dfu{df clek|]l/t

ug'{ ;a}sf] p2]Zo xf] . tyflk /fHo ;+oGqx?af6 ;Dkflbt sfd tyf ;]jf k|jfx cfsif{0fsf] s]Gb| aGg

;s]sf] 5}g . o;sf] nflu glthf / hjfkmb]lxtfsf] aLr cGt/ ;DaGw sfod ug'{kg]{ b]lvG5 . cGt/

;DaGw sfod /fVg k]kmf alnof] cf}hf/ klg aGg ;Sb5 .

cfly{s k|zf;gdf x'g'kg]{ ;'wf/n] yk ult lng g;s]sf] sf/0f ljQLo hjfkmb]lxtfsf] sdL /x]sf] 5 .

ljQLo lhDd]jf/L kfngfsf] d"Nof+sgdf clgoldt sfd ug]{ pk/ sf/afxL gul/g'[ / n]vfk/LIf0faf6

cf}+NofOPsf laifo sfo{Gjog gx'g'n] a]?h'sf] dfqf a9]sf] 5 . n]vfk/LIf0f a]?h' pk/ n]vfpQ/bflo

clws[t tyf lhDd]jf/ JolQmx?n] ;dod} sf/jfxL u/L km5of}{6 ug{ u/fpg kof{Kt Wofg gk'of{Psf]

sf/0f a]?h'sf] kl/df0f g36]sf] cj:yf 5 . o:tf] k|j[lt ljQLo cg'zf;gsf lx;fan] /fd|f] klg

xf]Og . n]vfk/LIf0faf6 b]lvPsf ;'emfjx?nfO{ sfo{Gjog Nofpg ;s]df a]?h'sf] Go"gLs/0f x'g]

cj:yf /xG5 . kmn:j?k ;du| cfly{s sf/f]af/df ljQLo hjfkmb]lxtfsf] ljZj;gLotf a9\g hfG5 .

o:tf] l:yltdf ;'wf/ Nofpg cfGtl/s lgoGq0f / cfGtl/s n]vfk/LIf0fnfO{ k|efjsf/L agfpg kg]{

b]lvG5 . t;y{ ljQLo hjfkmb]lxtf, kf/blz{tf / ;'zf;g k|a{4gdf ;'wf/sf] nflu k]kmf4f/f yk

lqmoflzntf Nofpg ;a}sf] e"ldsf dxTjk"0f{ 5 .

u'0f:t/Lo n]vfk/LIf0f u/L ;fj{hlgs ljQLo pQ/bfloTj / ;'zf;g k|a{4gdf ;3fp k'of{pg'

n]vfk/LIf0f ug]{ lgsfosf] st{Jo xf] . ;+j}wflgs lhDd]jf/L lgjf{x u/L ljQLo Jojxf/ tyf ;]jf

k|jfxdf k|efjsf/Ltf Nofpg sfof{non] gLltut, k|lqmofut, k4ltut Pj+ ;+/rgfut ?kdf ljleGg

/0fgLlts ;'wf/ u/]sf] 5 . n]vfk/LIf0fsf gLlt tyf dfgb08 cjnDag u/L n]vfk/LIf0f sfo{

;Dkfbg x'Fb} cfPsf] 5 . /fHosf] ;+3Lo ;+/rgf / dxfn]vfk/LIfssf] lj:tfl/t sfo{ If]qnfO{ ;d]6\g]

u/L ef}lts ;+/rgfTds ;'wf/sf] k|lqmofnfO{ klg cufl8 a9fPsf] cj:yf 5 .

n]vfk/LIf0fnfO{ cem al9 ljZjfl;nf] / bIftfk"0f{ agfpg ;fj{hlgs ;+oGq leqsf] cfGtl/s

lgoGq0fsf] sfof{Gjog kIf alnof] x'g'kb{5 . n]vfk/LIf0faf6 cf}+NofPsf Joxf]/fx? sfo{Gjog gePsf

sf/0f k'g/fj[lt ;d]t x'g] u/]sf] 5 . ;Dkfbg x'g] sfo{nfO{ ldtJooL, bIf / k|efjsf/L agfpg

lgoGq0f k|0ffnLnfO{ alnof] agfpg'kg]{ b]lvG5 . o;sf] nflu ;a}sf] ;xof]usf] ;fy;fy} lgi7f,

g}ltstf / c;n k]zfut cfr/0f clgjfo{ x'G5 . lgi7f / g}ltstf j]u/ pQd glthfsf] cfzf ;d]t



ug{ ;lsFb}g . t;y{ lgi7fut Jojxf/nfO{ cfTds]lGb|t u/L ck]lIft sfo{nfO{ sfo{Gjog ug{ h?/L klg

b]lvPsf] 5 . ;+j}wflgs st{Jo k'/f ug{ ;bf em}+ o; aif{ klg n]vfk/LIf0f ubf{ b]lvPsf d'ne"t

Joxf]/fx?nfO{ laifout ?kdf aflif{s k|ltj]bg dfkm{t phfu/ ePsf] b]lvG5 . dGqfnout Pj+

;+:yfut Joxf]/fx? dGqfnout v08df k|ltj]bg ul/Psf] 5 . n]vfk/LIf0f k|ltj]bgdf d'ne"t ?kn]

cfly{s l:ylt, sf/f]af/sf] oyf{ytf, ah]6 cg'zf;g, j}b]lzs ;xfotf, sfg"gsf] kl/kfngf, /fhZj

5'6 Pj+ r'xfj6, cfos/, d'No clea[l4 s/, k"FhLut nfes/, cfof]hgf Joj:yfkg / >f]t ;fwgsf]

;+/If0f / pkof]unfO{ ;d]l6Psf] 5 . o;sf ;fy} ;fj{hlgs k|flKt Joj:yfkg, cg'bfg sfo{qmd

sfo{Gjog, ;+lrt sf]if bflvnf, ;fj{hlgs ;/f]sf/, hjfkmb]lxtf / kf/blz{tf, cfGtl/s lgoGq0f

clfb laifonfO{ k|d'vtfsf ;fy ;dfj]z ul/Psf] 5 . ;'zf;g sfod ug{ / ;'wf/sf k|of;nfO{ ult

lbg k|ltj]bgn] dxTjk"0f{ e"ldsf k|bfg u/]tfklg k]kmf d"Nof+sgdf sdhf]/ cj:yf b]lvG5 . pQm

d"NofÍgdf /fd|f] glthf k|fKt ug{ n]vfk/LIf0fsf] If]qdf cem Jofks ;'wf/ ug'{ cfjZos 5 .

/fHo ;+/rgf / k]kmfM– jt{dfg cj:yfdf g]kfnsf] ;+ljwfg adf]lhd /fHo zlQmsf] >f]t afF8kmfF8 ePsf] cj:yf 5 . /fHo, ;+3, k|b]z / :yfgLo txdf ljefhg ePsf] 5 . k|To]s txsf c–cfkm\g} Joj:yfkg ljlw, cfly{s sfo{ k|0ffnL, ;l~rtsf]if, gful/s k|lt pQ/bflo /xg] ;+3Lo zf;g Joj:yf /x]sf 5g\ . :yfgLo tx,k|b]z / Kf|ltlgwL ;efsf] r'gfj ;DkGg eO;s]sf] 5 . ;a} :yflgo txdf s'n ah]6sf] !& k|ltzt hlt c+z k|jfx ePsf] l:yltn] tL lgsfosf] ljQLo pQ/bfloTj dfkg ug'{kg]{ l:ylt l;h{gf ePsf] 5 . :yfgLo tx, k|b]zn] k|fKt ug]{ ;fj{hlgs cfo / vr{sf] kf/blz{tf / hjfkmb]lxtfsf] d"NofÍg k]kmfdfk{mt ul/g'kb{5 . ctM ah]6, cfo, n]vf afx\o lgu/fgL tyf n]vfk/LIf0f / l/kf]{l6ª k|0ffnL k|ltsf] sfo{Gjog cj:yfsf] ;"rsLo dfkgsf] k|lqmofnfO{ klg cufl8 a9fpg'kg]{ l:ylt cfjZos 5 . cGoyf jt{dfg cj:yfdf /x]sf] d'Nof+sg k|0ffnLdf eO/x]sf] k|ultdf lu/fj6 cfpg ;Sg] ;+efjgf k|an b]lvG5 .

lgisif{M– ljQLo Joj:yfkgdf ;'wf/ ug{ k]kmfn] lnPsf ;"rs, pk;"rs / sfo{Gjogdf NofPsf sfo{of]hgfnfO{ sfo{Gjog tflnsf agfO{ ;do ls6fgLsf ;fy sfof{Gjog ug'{kg]{ b]lvG5 . cGoyf ljQLo Joj:yfkgdf cfd"n ?kn] ;'wf/ cfpg g;sL ;g\ @)#) sf] ;dodf b]znfO{ dWod cfo ePsf] d'n'sdf ?kfGt/0f ug{ g;lsg] x'G5 . ctM k]kmfn] lnPsf] sfo{of]hgfdf ;do / >f]taLr tfbfDotf ldnfO{ sfo{Gjog cufl8 a9\g ;Sof] eg] ;fj{hlgs vr{ tyf ljQLo Joj:yfkgnfO{ cfsif{0fsf] laifo agfpg ;lsG5 . ta dfq afx\o lgu/fgL Pj+ n]vfk/LIf0fnfO{ ultlzn / dof{lbt agfpg ;lsG5 .

;Gbe{ ;fdfu|LM

www.oagnep.gov.np

www.fcgo.gov.np

PEFA Assessment Report, 2008/2015

PEFA Directives

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;Gbe{ ;fdfu|L

https://sustainabledevelopment.un.org/sdgs

http://www.np.undp.org

www.npc.gov.np

http://www.idi.no

NPC, Nepal’s Sustainable Development Goals, Baseline Report, June 2017

sd{rf/L ;lqmotf / sd{rf/LtGqsf] /fhgLlts/0f g]kfnL v08


sd{rf/L ;lqmotf / sd{rf/LtGqsf] /fhgLlts/0f

Ef"ld/fh cfrfo{*

!= cjwf/0ff– Encyclopedia Britannica n] Bureaucracy zAbnfO{ gsf/fTds b[li6sf]0faf6 kl/eflift u/]sf] 5 h;cg';f/ "Bureaucracy signified the concentration of

administrative power in Bureaucratic or departments and the undue interference

by officials in matters outside the scope of interference" egL pNn]v u/]sf] 5 .

t/ of] gsf/fTds elgPsf] kl/efiff af6} k|:t't ug{ nfluPsf] ljifosf] j:t'ut ljZn]if0f klg ug{ ;lsG5 .oBfkL of] zAb k|m]Gr efiffsf] Burea af6 pTkGg ePsf]n] To;nfO{ g]kfnLdf ?kfGt/0f u/]/ a'em\bf Tof] 6]jndfly sfuh /fv]/ n]Vg] jf cfb]z lbg] cy{df a'lemG5 . t;y{ Bureaucracy eGg] zAbsf] cy{nfO{ zf;g ;~rfngdf cfj4 u/fpbf lgl:qmotf, ;lqmotf / clws ;lqmotfsf] ?kdf x]g]{ ul/Psf] 5 . lo kIfnfO{ cfwf/ lnO ;}4flGts ?kdf :ki6 n]vfhf]vf ub}{ jt{dfg kl/j]zsf] sd{rf/LtGqsf] cj:yf / To;sf] /fhgLlts/0fsf] dfqfTds x:tIf]ksf] ljj]rgf ug{ pko'Qm x'G5 .

@= sd{rf/LtGqsf] ljsf; Y k|zf;gsf lj4fg Pj+ cWo]tfn] sd{rf/LtGqn] Pp6f sfg"gL Pj+

a}wflgs clwsf/sf] k|of]u ug]{ sfg"g4f/f kl/efiff sfo{If]q leq sfo{/t /xg], kb;f]kfgdf cfwfl/t ;+u7gleqsf] cg'zfl;t ;d"xsf] hdft pNn]v u/]sf 5g . kl5Nnf] lbgdf ljsf; ul/Psf ;fj{hlgs Joj:yfkgsf gljgtd dfGotfx? Hf:t} nrstf, ;xeflutfd'ns dfGotf, ;/sf/ / hgtf ljrsf] ;DjGwsf] ;]t', v'nf / kf/blz{ ;/sf/, c;n zf;sLo rl/q, ;fgf] / 5l/tf] ;/sf/, k|lt:kwf{Tds jhf/ k|0ffnL, u}/ /fHostf{x? (Non State Actors_ lg:kIftf, Ifdf s?0ff, ljgozLn, ;d{k0f, kl/0ffd k|ltsf] lgi7f_ ljz]if0fjf6 ;fljssf] sd{rf/LtGqsf] cjwf/0ffdf kl/j{tg / kl/:s[tLs/0f u/fpb} nu]sf] 5 .

;fdfGotof cleefjsLo, hftLo Pj+ ;+/Ifs sd{rf/LtGq eGbf dfly p7]/ bzs cl3 b]lv g} ljsf;f]Gd'v b]zsf]] k|zf;gnfO{ j]nfotL cf}klgj]lzs k|0ffnLsf] lj/f;ts} ?kdf of]Uotf / h]i7tfsf cfwf/df kl/rfng ug{ Pp6f k|0ffnLs} ?kdf cl3 a9fpg] sf]lz; x'b} cfPsf] 5 t/ k|zf;gdf /x]sf hgk|ltlglwx?sf] cfb]z tfd]n ug]{ ;+oGqsf] ?kdf l;ldt ug'{kb{5 eGg] dfGotfnfO{ ljsl;t Pj+ ljsfl;n d'n'sx?n] lj;f} ztfAbL kl5 kl/Tofu ub}{ k|zf;sLo ;+oGqn] Pp6f :yfoL ;/sf/sf] ?kdf /fi6« lgdf{0fdf of]ubfg k'¥ofpg' kb{5 eGb} cfPsf 5g\ . ;g !((* df k'g M k|sflzt ul/Psf] E. Owen Hughes sf] k':ts "Public Management

and Administration ;d]tn] of] cjwf/0ffsf] kIfdf jsfnt u/]sf] 5 .

* n]vfk/LIf0f clwsf/L, dxfn]vfk/LIfssf] sfof{no

g]kfnL v08 sd{rf/L ;lqmotf / sd{rf/LtGqsf] /fhgLlts/0f


#= g]kfnsf] ;Gbe{Y s'g} klg k|zf;lgs k4lt ;f] d'n'ssf] ;dsfnLg /fhgLlts ljsf; qmdaf6

cnu /xg ;Sb}g . To;}n] lj=;+ @))& ;fnb]lv @)!# ;fn;Dd ePsf /fhgLlts kl/jt{gsf] stf{ / ef]Qmfsf] ?kdf lghfdtL ;]jf P]gsf] th'{df ePsf] jif{ jf k|yd k~rjlif{o of]hgsfn b]lv sd{rf/LtGqdf s]lx g s]lx k/Ljt{gsf cfef; b]lvPsf lyP . xfnsf] rf}wf} of]hgf sfn;Dd cfOk'Ubf xfd|f] k|zf;g ;+oGqn] /fhgLlts g]t[Tj;+u ;xsfo{ ub}{ cfPsf] 5 .

lj=;+ @))& b]lv lj=;+ @)!& ;fn;Ddsf] !) jif]{ cjlwleq klg P]g / lgodsf] kl/lwleq /lx /fhgLlts g]t[Tjsf] lgb]{zg leq /x]/ k|zf;g ;+oGqn] sfd u/]sf] lyof] . ;f] sfndf Bureaucratic Activism sf] dfqfTds :j?k l:jsf/ of]Uo g} lyof] . ;f] ;dosf] /fhgLlts / /fhgLlt1x?sf] b[li6sf]0fjf6 x]bf{ k/Ljt{gsf] ;+s]tx?sf] cg'e"lt ug{ ;lsPtf klg lj=;+ @)!& b]lv lj=;+ @)$% ;fn;Dd cfOk'Ubf lgif]wsf] /fhgLlts r/Lqn] :yfg kfPsf] / To; kl5sf k|To]s kl/j{tgn] ;sf/fTds ;f]r /fVb} k|zf;g ;+oGq cl3 a9]s} b]lvG5 . k|zf;g ;'wf/df cg]sf} k|of;x?, ljs]lGb|s/0fsf k|of;x?, lghfdtL ;]jf P]gdf ePsf ;+zf]wgx? Pj+ kl5Nnf] k6s lj=;+ @)#@ ;fndf 8f= e]if axfb'/ yfkf cfof]un] lbPsf k|zf;g ;'wf/sf k|of;x?nfO{ k|zf;gnfO{ of]Uotf / h]i7tfsf cfwf/df kl/rfng u/]/ oyf;Dej ;du| k|zf;goGqnfO{ cjfl~5t :t/sf] /fhgLlts x:tIf]kaf6 hf]ufpg] k|oTgs} ?kdf lng ;lsG5 .

t/ Tolts} ;To s] klg xf] eg] lj=;+ @)#^ ;fn eGbf cl3 ;Dk"0f{ k|zf;goGqsf] kl/rfngsf] clGtd lhDd]jf/L b/jf/df /x]sf]n] To;df :j]R5frfl/tf Pj+ cjfl~5t lgoGq0f ug]{ af6f] v'Nnf /xof] . kmntM k|zf;g hgtfk|lt eGbf zf;sk|lt lhDd]jf/ /xg] / k|wfgdGqL / dGqLx?sf] hjfkmb]lxtf /fh;+:yf k|lt g} /xof] . b/jf/df /xg] ;lrjx? Dffkm{t clVtof/ ul/Psf] lgoGq0ffTds sbds} sf/0f k|zf;gdf lgoldttf, ljj]slzntf / lgikIftfsf] ;§f rfs8L, rfKn';L df}nfPsf] lyof] .

$= kl/jlt{t kl/j]zY lj=;+ @)$%–@)$^ sf] hgcfGbf]ng kl5 ag]sf] lj=;+ @)$& sf] ;+ljwfgn] klxnf] k6s lghfdtL ;]jfnfO{ ;+ljwfgsf] :jfldTj leq /fv]/ lghfdtL ;]jfnfO{ k|hftflGqs/0f ug]{ k|of; u/]s]f lyof] . k|zf;g ;'wf/ cfof]usf] k|ltj]bg @)$*sf] @@ j6f cg'R5]b dWo] hgtfsf] ;]jfdf k'¥ofpg] k|efjsf/Ltf b]lv dGqL / lghfdtL sd{rf/Lx?sf] ;DjGw,e|i6frf/ lgoGq0f / cg'udg ;DjlGw Joj:yf ;d]tnfO{ x]bf{ k|zf;gnfO{ ;fj{hlgs Jo:yfkgsf gofF dfGotf;+u Plss[t ub}{ ;dofg's'n ?kdf sfo{d"ns agfpg] k|of; u/]sf] b]lvG5 . oBfkL To;kl5 d'n'sdf cfPsf] Hofb} 7"nf] /fhgLlts k/Lj{tg kZrft d'n's clxn] g]kfnsf] ;+ljwfg @)&@ sf] sfof{Gjog dfkm{t nf]stflGqs u0ftGq ;+:yfut ug]{ cEof;df /xsf] 5 . PsfTds /fHo k|0ffnLnfO{ ;+3Lo /fHo k|0ffnLdf ?kfGt/0f ub}{ u/]sf] o; 38Ldf k|zf;g ;+oGqn] ;+ljwfgsf] dd{ / efjgf cg'?k cfkm'nfO{ ;dfof]hg ub}{ cl3 a9g' kg]{ kl/l:yltdf k|zf;lgs ;lqmotf / sd{rf/LtGqsf] /fhgLlts/0fdf lgDgfg';f/sf] cj:yf b]lvG5 .

sd{rf/L ;lqmotf / sd{rf/LtGqsf] /fhgLlts/0f g]kfnL v08


• cjfl~5t /fhgLlts cfu|x / x:tIf]knfO{ /f]s]/ /fhgLlts g]t[Tjn] lxhf];Dd PsfTds :j?kdf /x]sf] ;+oGqnfO{ s]Gb|, k|b]z / :yfgLo txdf ;dfof]hg ubf{ ;Dk"0f{ k|zf;sLo hgzlQmnfO{ pgLx?sf] ;]jf zt{, j[lQ ljsf;df k|lts'n c;/ gkg]{ u/L ;dfof]hg sfo{ ;DkGg ug'{ kg]{ x'G5 .

• sd{rf/Lsf] ;dfof]hg tTsfnsf nflu lk8fbfos Pjd cg'Tk|]/s aGg g;sf];\ eg]/ k|zf;sLo hgzlQmn] ljlw ;Ddt 9Ën] k|:t't x'bf To;nfO{ k|zf;lso lqmoflzntf 7flgg' x'b}g .

• j9bf] / cjf~l5t 9Ësf] /fhgLlts x:tIf]k, /fhgLltsf] ck/fwLs/0f / ck/fwsf] /fhgLltn] ljlwsf] zf;gsf] pkxf; ug]{ cj:yf cfpg] x'bf c;n zf;sLo ;+:sf/sf] k|j4{gsf] nflu k|zf;sLo If]qaf6 lbOPsf ;'emfj / /fonfO{ klg k|zf;sx?n] ;lqmotf eof] eGg] cy{df lnOg' x'b}g . t/ k|zf;sx?n] klg tTsfnsf] JolQmut lxt ;fwgf / dxTjfsf+Iff k"/f ug]{ nfedf /fhlglts bn ;+usf] cgfjZos lgs6tf cfkm}n] lgDtfP/ k|zf;gsf] cfwf/e't d"NonfO{ ltnfGhnL lbg' klg x'b}g .

• e}/x]s]f lgod sfg'g klg l7s 9Ën] sfo{Gjog ug{ g;Sbf ;+:yfut?kdf e|i6frf/ a9b} uPsf]n] k|zf;s / /fhgLlt1x? hgtfk|lt ;fd'lxs ?kdf lhDd]jf/ aGg' kg]{ hg cledtnfO{ sb/ ug{ ;s] dfq k|zf;gn] lgikItfsf] cg'e'lt lbg ;S5 . k|zf;s lgikIf Pj+ /fhgLlts lqmoflzntf k|lt lg/k]If dfq eP/ k'Ub}g p kl/0ffd k|lt ;dlk{t Pj+ ;]jfu|fxL k|lt ;+j]bglzn / ljgozLn jGg ;s]df To;nfO{ k|zf;sn] dfq hz lng vf]h]sf] cy{df hgk|ltlglwx?n] lrQ b'vfpg' x'b}g . t/ cfkmnfO{ g} d'n'ssf] JofVoftf agfpg yfNbf Tof+xf k|zf;sLo lqmoflzntf al9 ePsf] dflgG5 .

• zlQmsf] jfu8f]/n] hgk|ltlglw eGbf dfly jf hfGg] eGg] efjgfnfO{ hfgL jf ghfgL sfo{df ptf{g yfNbf k|zf;sLo lqmoflzntf ck]lIft ?kdf lj:tf/Lt x'g] x'bf ;+odtfsf ;fy ;]jf k|jfxsf h'g;'s} txdf klg ;]jssf] efjgfn] cl3 j9g' sd{rf/LtGqsf] cfwf/ b]vf k/]sf] dfGg' kb{5 .

• :yfgLo Pj+ k|fb]lzs:t/df ljleGg :t/sf hgtfx?sf] dfu / cfjZostfnfO{ j:t'ut ?kdf ;Djf]wg ug]{ tTk/tf eGbf zf;g ug]{ dgf]j[ltsf] clwls|otfn] k|zf;sLo rl/qdf b]lvg] lg/+s'ztfn] klg Bureaucratic Activism sf] jfl~5t ;LdfnfO{ gf3]sf] x'G5 .o;tkm{ ;du| k|zf;lgs cg'e"ltsf] cfjZostf kb{5 .

• k|zf;lgs lg0f{oaf6} kfpg ;lsg] k|zf;lgs ;b\ Jojxf/ vf]Hg ;d]t kb;f]kfgsf] j]jf:tf ub}{ cbfnt rxfg]{ k|j[lt ;d]tn] k|zf;sLo ;lqmotfnfO{ cgfjZos ?kdf k|f]T;fxfg ;d]t lbPsf] 5 .

To;}n] :yfoL ;/sf/sf] ?kdf /xg] lghfdtL ;]jfn] kl/j{ltt /fhgLlts kl/j]zn] NofPsf] zf;g k|0ffnLnfO{ l:jsf/ u/]/ /fhgLlts g]t[Tj;+usf] ;DjGwnfO{ cfb/ ub}{ k|wfgdGqL /

g]kfnL v08 sd{rf/L ;lqmotf / sd{rf/LtGqsf] /fhgLlts/0f


dGqL ;lxt cGt/lqmof, ;+jfb Pj+ bf]xf]/f] ;~rf/ sfod ug{ ;Sg' kb{5 . clGtd lg0f{o ug]{ clwsf/ /fhgLlt1x?sf] xftdf x'g] ePsf]n] c/fhgLlts ljifonfO{ /fhlglts agfP/ JofVof ug]{ Pj+ /fhlglts ljifonfO{ c/fhlglts ?kdf JofVof ul/ 3f]lift nIok|ltsf] ljkl/t lbzfdf k|zf;sn] /fhlglt1nfO{ / /fhlglt1n] k|zf;snfO{ lx8fpg] k|oTg ug'{ plrt x'b}g . b'j} kIfn] /fi6« lgdf{0fsf] dxfg o1df] ;fem]bf/Lsf] e"ldsf lgjf{x u/]/ kf/:kfl/s hjfkmb]lxtf jxg ug{ ;s]df k|zf;gn] Undue Interfereance u/]sf] eg]/ dGqLn] eGg ;Sg] cj:yf cfpb}g . pRr g}lts d"No / dof{lbt k|zf;lgs ;+:s[ltsf] kfngfdf cl8u /xg ;Sg] k|zf;sn] cjfl~5t /fhg}lts x:tIf]ksf] lk8f cg'e't ubf{ ub}{ klg hgtfaf6 ckdflgt x'g' kb}{g / cfTd;Ddfgdf klg 7]; k'Ub}g . oBfkL ;+qmd0fsfnLg /fhgLltsf] cf8df cToGt cjfl~5t cdof{{lbt 9Ëdf x'g] k|zf;g dflysf] x:tIf]knfO{ ;j}sf cuf8L lzi6 9Ën] /fVg] bfloTj / wd{af6 g]kfnL k|zf;s kl5 x6\g gx'g] cj:yf cfOk'u]sf] 5 . lsgeg] k|zf;gsf] If]qdf dfq xf]Og lzIff / :jf:Yo If]qdf klg ljs[t k|sf/sf] /fhgLlts x:tIfkn] cfwf/e't df}lns xsx?sf] k|flKt ug{ cfd hgtf ljd'v aGg] cj:yf 5 .

%= lgisif{Y ;]jf k|jfxdf sdrf/Lsf] ;lqmotf eGg] dfly pNn]lvt ;Gb{ex?nfO{ x]bf{ gLltut

lg0fo{x? ubf{ ljleGg :jfy{ xfjL eP/ k|zf;gsf] blnos/0f a9b} hfg] / /fhgLlt If]qdf ;fdflhs Pj+ g}lts d"Nosf] ;Dk"0f{ ?kdf :vng x'g] vt/fn] :yfoL ;/sf/sf] ?kdf /fHonfO{ lqmoflzntf agfpg' kg]{ bfloTj af]s]sf] k|zf;g emg a9L ;+qmldt x'g] cj:yf 5 . To;}n] d'n's / d'n'sjf;Lsf] bL3{sfnLg /fli6«o :jfy{sf] km/flsnf] If]qdf lqmofzLn x'g ;Sg] b]z elQmk"0f{ /fhgLlts ;f]r ePsf] OdfGbf/ /fhgLlts ;+:sf/sf] cfjZostf Psflt/ 5 eg] csf]{ tkm{ 5 . s'zn, OdfGbf/, pRr g}ltsjn ePsf], pRr af}l4s w/ftn ePsf] /fhgLlts g]t[Tjsf] lgb]{zgdf k|zf;g lqmofzLn x'g ;s]df lghfdtL >d jhf/df ljBdfg k|ltefjfg k|zf;sLo hgzlQm Plss[t k|0ffnLdf cfj4 eO{ s'zn zf;g k4lt,;do;fk]If ;]jf k|jfx,k|zf;g / /fhgLlt1 ljrsf] nId0f /]vf hgtfsf] enfO{ tkm{ g} cu|;/ xg] ck]Iff ug{ ;lsG5 .

;Gbe{ ;"rL

!= Encyclopedia Britannica @ k|zf;g ;'wf/ cfof]usf] k|ltj]bgx? #= k|zf;g / lghfdtL bk{0fsf] ljleGg c+sx?

;fj{hlgs lgdf{0f vr{sf]] n]vfk/LIf0f g]kfnL v08


;fj{hlgs lgdf{0f vr{sf] n]vfk/LIf0f 6Lsfgfy cof{n*

!= ljifo k|j]z

d'n'ssf] k"jf{wf/ If]qsf] cfjZostfnfO{ ;do ;fk]If ;Daf]wg ug]{ qmddf ljsf; lgdf{0fdf x'g] k"FhLut vr{df jif{]lg j[l4 x'Fb} uPsf] 5 . To;df klg /fHosf] ;j{ ;l~rt sf]ifaf6 ul/g] s"n vr{sf] ^) b]lv &) k|ltzt vr{ ;fj{hlgs vl/bn] / To;dWo] klg sl/a %) k|ltzt vr{ ef}lts k"jf{wf/ ljsf; cyf{t\ ;fj{hlgs lgdf{0f If]qdf x'g] u/]sf] b]lvG5 . ;fj{hlgs vl/b Pj+ lgdf{0f sfo{sf] nfutnfO{ oyfy{k/s / kf/bzL{ agfpg ;fj{hlgs vl/b P]g, @)^# tyf lgodfjnL, @)^$ n] nfut cg'dfg tof/ ug{], vl/b ljlw 5gf}6 u/L k|lt:kwf{Tds tj/af6 vl/b ug]{ ljlw / k|lqmofx? lgwf{/0f u/]sf] 5 . ;fj{hlgs vl/b sfo{nfO{ ldtJooL, k|efjsf/L Pj+ bIftfk"0f{ lsl;dn] kl/rfng ug'{kg]{ ck]Iff ;j{q ul/Psf] x'G5 . sd nfutdf u'0f:t/Lo ;fj{hlgs lgdf{0f /fi6«sf] cfjZostf xf] . o; kl/k|]Iodf k"jf{wf/ If]qdf x'g] nufgLsf] s'zn / k|efjsf/L kl/rfng tyf :jtGq, lgikIf Pj+ ;an n]vfk/LIf0fsf] cfjZostf tyf pkfb]otf klg j[l4 x'Fb} uPsf] 5 . ;'zf;g, ;fj{hlgs hjfkmb]xL, ljQLo cg'zf;g / e|i6frf/ lgoGq0f s'g} klg nf]stflGqs /fHosf] pRr k|fyldstfsf] ljifo xf] . ;fj{hlgs vl/b Pj+ lgdf{0f sfo{nfO{ ldtJooL, s'zn, k|efjsf/L Pj+ pknlAwd"ns agfpg / ;f] If]qdf ePsf] nufgL tyf ;f]sf] k|ltkmn l:ylt / k|efjsfl/tf dfkgdf dxTjk"0f{ e"ldsf lgjf{x ug]{ x'Fbf;/sf/L n]vfk/LIf0fsf] e"ldsf, cfjZostf / bfloTj cem uxg x'g uPsf] 5 .

@= n]vfk/LIf0f

cfly{s sf/f]af/ Pj+ lqmofsnfkx?sf] z'4tf, lgoldttf Pj+ oyfy{tfsf] k/LIf0f / ;f] sf] cfwf/df ul/g] d"Nof+sg / ljZn]if0f ;lxtsf] k|ltj]bg ug]{ sfo{ g} n]vfk/LIf0f xf] . ;fj{hlgs If]qsf] n]vfk/LIf0fsf] ;Gbe{df ;fj{hlgs lgsfosf] cfly{s, k|zf;lgs tyf cGo lqmofsnfksf] d"Nof+sg / n]vf k|df0fLs/0fsf nflu p2]Zod"ns, Joj;flos Pj+ :jtGq 9+uaf6 ul/g] k/LIf0f g} ;/sf/L n]vfk/LIf0f xf]. o;af6 ;fj{hlgs ljQLo Jojxf/ Pjd\ sf/f]af/df hjfkmb]lxtf / kf/blz{tf clej[l4 eO{ ;'zf;g k|j4{gdf ;3fp k'Ug] ck]Iff ul/G5 . To;} u/L n]vfk/LIf0f P]g, @)$* cg';f/ n]vfk/LIf0f eGgfn] n]vfsf] hfFr / ;f]sf] cfwf/df ul/g] d"Nof+sg tyf ljZn]if0f a'lemG5 . n]vfk/LIf0fsf] ;Gbe{df n]vf tyf Joj:yfkgljb\ d06uf]d/Lsf] kl/efiff o:tf] /x]sf] 5 — "Auditing is a systematic

examination of books and records of a business or other organization in order to

ascertain or verify and to report upon the facts regarding its financial operation

and the resust thereof."

* n]vfk/LIf0f clwsf/L, dxfn]vfk/LIfssf] sfof{no

g]kfnL v08 ;fj{hlgs lgdf{0f vr{sf]] n]vfk/LIf0f


pko'{Qm kl/efiffx?sf cfwf/df ljQLo sf/f]af/ Pj+ lqmofsnfkx?sf] z'4tf, lgoldttf,

ldtJolotf, sfo{bIftf Pj+ k|efjsfl/tfsf] hfFr, k/LIf0f Pj+ d"Nof+sg ug]{ sfo{ g} n]vfk/LIf0f

xf] . ;/sf/L n]vfk/LIf0fn] ;fj{hlgs ;|f]tsf] k|flKt / pkof]usf ;DaGwdf lgoldttf,

ldtJolotf, sfo{bIftf, k|efjsfl/tf / cf}lrTo ;d]tsf] ljrf/ u/L b]xfosf ljifox?

;'lglZrt ub{5 M—

• ljQLo ljj/0fx? tf]lsPsf] 9fFrfdf tof/ eO{ sf/f]af/sf] oyfy{ l:ylt lrq0f u/] gu/]sf],

• ah]6 Pj+ ljlgof]hg P]g adf]lhd :jLs[t ;Ldfleq /xL lglb{i6 k|of]hgdf vr{ u/] gu/]sf],

• /fh:j nufot ;d:t cfDbfgL / w/f}6L lgodfg';f/ c;"n tyf bflvn u/] gu/]sf],

• ;/sf/L ;DklQsf] clen]v, pkof]u / ;+/If0fsf] kof{Kt Joj:yf u/] gu/]sf],

• cfGtl/s lgoGq0f k|0ffnL k|efjsf/L /x] g/x]sf],

• cfly{s sf/f]af/ ubf{ k|rlnt sfg"gsf] kl/kfngf u/L ;f]nfO{ k'i6\ofOF ug]{ oy]i6 k|df0f /fv] g/fv]sf],

• :jLs[t sfo{qmd / nIo cg';f/ lgwf{l/t ;dodf k|ult xfl;n u/] gu/]sf],

• lgwf{l/t ;do / u'0f:t/ cg';f/ ;fj{hlgs vr{sf] plrt k|ltkmn k|fKt u/] gu/]sf] .

#= ;fj{hlgs lgdf{0f vr{sf] hf]lvd klxrfg

;fj{hlgs vl/b k|lqmofdf k|lt:kwf{, :jR5tf, OdfGbfl/tf, hjfkmb]lxtf / ljZj;gLotf k|j4{g

u/L ldtJooL tyf ljj]sk"0f{ 9+uaf6 ;fj{hlgs vr{sf] clwstd k|ltkmn xfl;n ug]{

clek|fon] ;fj{hlgs vl/b P]g, @)^# / lgodfjnL, @)^$ sf] th'{df ePsf] 5 . ;fj{hlgs

lgsfon] lgdf{0f sfo{ u/fpFbf lgdf{0f Joj;foLnfO{ ljgf e]befj ;fj{hlgs vl/b k|lqmofdf

;xefuL x'g ;dfg cj;/ ;'lglZrt u/L ;'zf;gsf] k|Tofe"lt ug{ pQm P]g / lgodfjnLsf]

Joj:yf ePsf] b]lvG5 . ;fj{hlgs vl/bnfO{ k|lt:kwL{, ldtJooL / k|efjsf/L agfO{ o;af6

ck]lIft pknlAw xfl;n ug{ vl/b sfg"gsf] th'{df dfq gx'g] x'Fbf o;sf] k|efjsf/L

sfof{Gjog, ;do ;fk]If ;'wf/, ;+zf]wg / k'g/fjnf]sgsf] klg Tolt g} vfFrf] kb{5 . o;}

;Gbe{df;fj{hlgs vl/b P]g, @)^# df klxnf] / lgodfjnL, @)^$ df kfFrf}F ;+zf]wg ePsf]

5 . ;fy} o; ;DaGwdf ;fj{hlgs vl/b cg'udg sfof{noaf6 af]nkq tyf ;Demf}tf ;DaGwL

ljleGg :6f088{ 8s'd]06x? / ;fj{hlgs vl/b ;DaGwL ljleGg kl/kqx? hf/L ePsf 5g\ .

To:t} j}b]lzs ;xfotfdf ;~rflnt sltko cfof]hgfdf bft[ lgsfosf k|f]Sof]/d]06 ufO8nfOg

klg nfu" x'g] cj:yf /xG5 . ;fj{hlgs lgdf{0f vr{sf] n]vfk/LIf0fsf qmddf ;fj{hlgs vl/b

P]g, lgod tyf To:tf 8s'd]06x?sf] kof{Kt cWoog, ljZn]if0f u/L hfgsf/L xfl;n ul/Psf]

x'g'kb{5 .



#=! cfof]hgf 5gf}6 / ;DefJotf cWoog r/0fsf hf]lvdx?— ljsf;, lgdf{0f ;DaGwL cfof]hgf

5gf}6 ubf{ cfly{s sfo{ljlw lgodfjnL, @)^# sf] kl/R5]b—$ cg';f/ eP, gePsf] k/LIf0f

ug'{kb{5 . h; cg';f/ ax'jifL{o cfof]hgf /fli6«o of]hgf cfof]usf] l;kmfl/zdf g]kfn

;/sf/af6 5gf}6 x'g'kg]{, ljsf; cfof]hgfsf] ah]6 th'{df ubf{ k|:tfljt cfof]hgfsf]

;DefJotf cWoog / cfly{s, k|fljlws, jftfj/0fLo tyf k|zf;sLo pko'Qmtfsf] cfwf/df

To;af6 x'g] k|ltkmn ;d]t ljrf/ u/L g]kfn ;/sf/af6 :jLs[t ePsf] x'g'kg]{, lhNnf:t/Lo

cfof]hgf ;DalGwt dGqfnosf ;lrjn] / s]Gb|Lo :t/sf cfof]hgf /fli6«o of]hgf cfof]uaf6

:jLs[t ePsf] x'g'kb{5 . o; ;Gbe{df lgDg cj:yfx? b]lvg ;Sg] x'Fbf n]vfk/LIf0fsf] qmddf

;f] kIfdf Wofg lbg' kb{5 .

• cfof]hgf 5gf}6df a6d—ck Pk|f]r gckgfPsf] sf/0faf6 ;8s, l;+rfO, vfg]kfgL h:tf

k"jf{wf/ If]qsf sfof{nox?n] ;~rfng ug'{kg]{ u/L :jLs[t u/L k7fOPsf sltko

cfof]hgf ;DalGwt lhNnf jf l8lehg sfof{nosf] sfo{If]qleq km]nf gk/L ljlgof]lht

ah]6 vr{ x'g g;sL k|mLh x'g] u/]sf] l:ylt ;d]t b]lvPsf] 5 .

• cfof]hgf 5gf}6, ;DefJotf cWoog Pj+ lj:t[t cfof]hgf k|ltj]bg -DPR_ r/0fdf kof{Kt

:ynut cWoog, ljZn]if0f / ;j]{If0f gx'Fbf k6s k6s Dofb yk tyf e]l/Pzgsf] cj:yf

l;h{gf eO{ cfof]hgfsf] nfut tyf ;do j[l4 -Time & Cost Over-run_ x'g] u/]sf] 5 .

o; hf]lvd k|lt klg n]vfk/LIfs ;hs x'g' kb{5 .

#=@ nfut cg'dfg r/0fsf hf]lvdx?

#=@=! ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod ( / !) df lgdf{0f sfo{sf] nfut cg'dfg tof/

ug]{ ljlw pNn]v 5 . ljleGg lgsfoaf6 tof/ ul/Psf lgdf{0f sfo{sf] nfut cg'dfg k/LIf0f

ubf{ df6f] vGg] sfdsf] b/ ljZn]if0f ubf{ ztk|ltzt Dofg'cn b/ k|of]u u/]sf], lgodn]

gkfpg] yk cf]e/x]8 ;dfj]z u/]sf], lgsfout gD;{df Ps?ktf gePsf], km/s b/ /]6 tyf

leGg lhNnfsf] b//]6 /fvL nfut cg'dfg tof/ u/]sf], u'0f:t/ k/LIf0f jfktsf] /sd

k|f]lehgn ;d / cfO6d b/df bf]xf]/f] ;dfj]z u/]sf], d"n nfut cg'dfg :jLs[t gu/]sf]

h:tf Joxf]/f b]lvg] u/]sf 5g\ . n]vfk/LIf0fsf qmddf o; tk{m Wofg k'¥ofpg' kb{5 .

#=@=@ nfut cg'dfg oyfy{k/s gx'g ;Sg]— kof{Kt :ynut cWoog, ljZn]if0f / ;j]{If0f a]u/

nfut cg'dfg tyf 8«OË÷l8hfOg tof/ ug]{ k|j[lQ /x]sfn] sltko lgdf{0f cfof]hgfx?sf]

nfut cg'dfg oyfy{k/s x'g g;s]sf] b]lvPsf] 5 . h;sf] sf/0faf6 ;8s lgdf{0fsf qmddf

8«OË÷l8hfOg tyf DPRdf pNn]v eP eGbf km/s r]g]h tyf nf]s]zgdf ;+/rgfx? lgdf{0f

ug'{kg]{ cj:yf l;h{gf x'g', km/s ;fOh tyf lsl;dsf ;+/rgfx? lgdf{0f ug'{kg]{, df6f] sl6Ë

elgPsf] r]g]hdf r6\6fg sl6Ë / r6\6fg sl6Ë elgPsf] r]g]hdf df6f] sl6Ësf] cj:yf

e]l6g', sltko cfO6dsf] sfo{ kl/df0fdf c:jfefljs 36÷a9 eO{ k6s k6s e]l/Pzg



ug'{kg]{ cj:yf l;h{gf x'g', ;+/rgfx?sf] l8hfOg kl/jt{g eO/xg' h:tf sfo{ x'g] u/]sf]

b]lvG5 .

;fj{hlgs vl/b P]g, @)^# sf] klxnf] ;+zf]wgaf6 oyfy{k/s nfut cg'dfg tof/ gug]{

cyf{t\ z'?sf] nfut cg'dfg c+sdf @% k|ltzteGbf a9L km/s k/]df jf q'l6k"0f{ l8hfOg jf

c:jfefljs nfut cg'dfg tof/ u/]sf] sf/0fn] sfo{ k|efljt ePdf To:tf] l8hfOg jf nfut

cg'dfg tof/, hfFh jf :jLs[t ug]{ kbflwsf/L / ;f] sfo{df ;+nUg k/fdz{bftf k|rlnt sfg"g

adf]lhd eflubf/ x'g] u/L lhDd]jf/ agfPsf] 5 . t/ P]gsf] pQm k|fjwfg cg';f/ ;fj{hlgs

lgsfox?n] ;DalGwt k/fdz{bftfnfO{ lhDd]jf/ u/fPsf] kfOPsf] 5}g . o; ;DaGwdf

dxfn]vfk/LIfssf] %$ cf}F jflif{s k|ltj]bgdf/]n ljefusf k/fdz{bftfn] k]z u/]sf] k|ltj]bgdf

sfln~hf]/ / km'nhf]/ k'nsf] kmfp08];g #) b]lv #% ld6/ ulx/fO;Dd @ ld6/sf] prfOdf

kfOndfkm{t agfpg] pNn]v ePsf]df @ ld6/ df]6fOsf] kfOn g]kfndf pknAw x'g g;Sg]

sf/0f b]vfO{ k'nsf] l8hfOg j]n kmfp08];gdf ug{] u/L ?=*% s/f]8 $% nfv nfut cg'dfg

:jLs[t u/]sf], k'nsf] kmfpG8]zg k'gM l8hfOg ug{ Ps lgdf{0f Joj;foLnfO{ ?=@* nfv

e'QmfgL ug{] u/L lan ckm Sjfl066Ldf ;dfj]z u/]sf], Ps l8lehg ;8s sfof{noaf6

lgdf{0ffwLg Ps k'n ?=!$ s/f]8 !) nfvsf] nfutdf lgdf{0f z'? ePsf]df j]n kmfp08]zgsf]

;§f kfOn kmfp08]zg sfod ug]{ u/L l8hfOg kl/jt{g ePsf]n] saf]n cÍ ?=#^ nfvn] a9\g

uPsf] nufotsf Joxf]/f pNn]v 5 .

#=@=# gD;{sf] k|of]udf ljrng — lgdf{0f sfo{ cGtu{tsf ljleGg cfO6d -sfo{_ sf] b/ ljZn]if0fsf]

nflu g]kfn ;/sf/n] gD;{sf] th'{df u/]sf] 5 . nfut cg'dfg tof/ ubf{ cfO6d;Fu ;DalGwt

gD;{sf] k|of]u u/], gu/]sf] k/LIf0f ug'{kb{5 . 7"nf cfof]hgfsf] nfut cg'dfg tof/ ubf{

gD;{sf] k|of]udf ul/Psf] ;fdfGo q'l6n] klg cfof]hgfsf] nfut cg'dfg /sddf 7"nf] cGt/

Nofpg ;Sb5 . nfut cg'dfg /sds} cfwf/df vl/b ljlw, lgdf{0f Joj;foLsf] of]Uotf,

af]nkq ;DaGwL sfuhft tof/L x'g] xF'bf o; tk{m kof{Kt Wofg lbg'kb{5 . gD;{sf] k|of]udf x'g

;Sg] ljrngsf s]xL pbfx/0f lgDgfg';f/ 5g\ M—

• /f]8 j] PS;fe]zg -;8ssf] 6«ofs vf]Ng] jf Aofs sl6Ë u/L ;8s lj:tf/ ug]{_ sfo{sf]

b/ ljZn]if0f ubf{ *) k|ltzt d]lzg÷pks/0fsf] k|of]u / @) k|ltzt dfG5]åf/f vGg] -

Dofg'cn_ df cfwfl/t eO{ b/ ljZn]if0f ug'{kg]{df sltko sfof{no÷cfof]hgfn] zt

k|ltzt Dofg'cn b/ ljZn]if0f u/L nfut cg'dfg tof/ ug]{ u/]sf] kfOPsf] 5 . cf= j=

@)&@÷&# sf] nflu s'g} Ps lhNnfsf] b//]6 / PS;fe]zgsf] gD;{ cg';f/

d]lzg÷Dofg'cn -*)÷@)_ sf] cfwf/df /f]8 j] PS;fe]zgsf] b/ k|lt 3=dL= ?= !^!.—

x'g]df zt\ k|ltzt Dofg'cn b/ ljZn]if0f u/L nfut cg'dfg tof/ ubf{ k|lt 3=dL= ?=

%!!.— nfut lgwf{/0f eO{ k|lt 3=dL= ?= #%).—yk nfut kg{ uPsf] kfOof] .



• s+lqm6 ;Da4 sfo{ h:t} M— lk=l;=;L= 9nfg, cf/=l;=;L= 9nfg cflbdf k|of]u x'g]

/f]8f÷Plu|u]6\;sf] gD;{df ;f]sf] ;fOh / kl/df0f cg'kft tf]lsPsf] 5 . sltko

sfof{no÷cfof]hgfn] ;fOh / kl/df0f cg'kft km/s kfg]{ cyf{t\ dxFuf] Plu|u]6\;sf]

cg'kft a9L /fVg] / ;:tf] Plu|u]6\;sf] cg'kft sd /fvL nfut cg'dfg tof/ ug]{ u/]sf]

;d]t kfOPsf] 5 . o;af6 cfof]hgfsf] nfut cg'dfg /sd oyfy{eGbf a9L x'g hfG5 .

• To:t} 7'nf cfof]hgfsf] s+lqm6 ;Da4 sfo{ ubf{ cfhsn s+lqm6 ldSr;{ jf AoflrË

Knf06sf] k|of]u x'g] u/]sf] 5 . t/ nfut cg'dfg tof/ ubf{ Dofg'cn cfwf/sf] gD;{

cyf{t\ >d zlQm k|of]u ug]{ u/L ug]{ u/]sf] ;d]t kfOG5 . o;af6 ;d]t nfut cg'dfg

/sddf 7'nf] leGgtf x'g hfG5 . pbfx/0fsf nflu dxfn]vfk/LIfssf] %$ cf}F jflif{s

k|ltj]bg cg';f/ l;+rfO ;Da4 Ps cfof]hgfsf] s+lqm6 sfo{df Dofg'cn gD;{sf] cfwf/df

nfut cg'dfg tof/ u/]sf] sf/0faf6 cf=j= @)&@.&# df rfn' /x]sf $ 7]Ssfdf dfq #@

s/f]8 (( nfv a9Lsf] nfut cg'dfg :jLs[t ePsf] 5 .

• cf/=l;=;L= :6«Sr/ ;Da4 sfo{df k|of]u x'g] kmnfd] 808Lsf] gD;{sf] k|of]udf gD;{sf] n"k

xf]n k|of]u u/L clgoldttf x'g] u/]sf] kfOPsf] 5 . :jLs[t gD;{ cg';f/ cf]e/x]8 6+sL,

k'n, ;fOkmg, PlSj8S6 h:tf hl6n ;+/rgfsf] nflu !% k|ltzt;Dd / :nfa 9nfg,

l/lh8 k]ed]06, gx/ nfOlgË h:tf ;fdfGo ;+/rgfdf % k|ltzt sl6Ë, a]l08Ë, NoflkË,

x'lsË cflbsf nflu htL{ /fvL nfut cg'dfg tof/ ug'{kg]{ Joj:yf /x]sf]df sltko

lgsfon] o; gD;{sf] b'?kof]u ub}{ ;fdfGo ;+/rgf lgdf{0fsf nflu klg !% k|ltztsf

b/n] htL{ /fvL nfut cg'dfg tof/ ug]{ u/]sf] kfOPsf] 5 . dxfn]vfk/LIfssf] %$ cf}F

jflif{s k|ltj]bg cg';f/ ;8s ljefu cGtu{tsf ljleGg & lgsfoaf6 tof/ ePsf]

nfut cg'dfg k/LIf0f ubf{ $ nfv %! xhf/ s]=hL= a9L 808L vkt x'g] b]vfO{ ?= $

s/f]8 $( nfv yk nfut ;dfj]z u/]sf] 5 .

• gD;{sf] k|of]udf ljleGg ;/sf/L lgsfoaLr g} Ps?ktf g/x]sf] l:ylt klg b]lvG5 .

pbfx/0fsf nflu ejg ljefu, l;+rfO ljefu cflbn] l;d]06 df]6f{/df 9'+ufsf] ufx|f]

nufpg] sfo{sf] nflu k|lt 3=dL= sfo{df !=!) 3=dL= 9'+uf nfUg] u/L nfut cg'dfg tof/

ug]{ u/]sf] b]lvG5 eg] ;8s ljefun] ;f]xL sfo{df !=!% 3=dL= /fvL nfut cg'dfg

tof/ ug]{ u/]sf] b]lvG5 . dxfn]vfk/LIfssf] %$ cf}F jflif{s k|ltj]bg cg';f/ ;8s

ljefu cGtu{tsf ljleGg % lgsfoaf6 tof/ ePsf] nfut cg'dfg k/LIf0f ubf{ !)

xhf/ 3=dL= 9'+ufa9L k|of]u eO{ ?= ! s/f]8 %^ nfv yk nfut ;dfj]z ePsf] 5 .

• vfg]kfgL tyf 9n lgsf; ljefuaf6 :jLs[t gD;{ cg';f/ vfg]kfgL kfOk nfOg 6«]~r

PS;fe]zg cGtu{t Ps 3=dL= g/d df6f] vGgsf] nflu ! Dofg 8]h, s8f df6f] vGgsf]

nflu !=@% Dofg 8]h / af]N8/ ldS:8 df6f] vGgsf] nflu !=%( Dofg 8]h nfUg] pNn]v

5 . kfOk n]OË x'g] :yfgsf] df6f]sf] k|s[lt cg';f/ 6«]~r PS;fe]zg sfo{sf] b/ ljZn]if0f



ug'{kg]{df sltko vfg]kfgL l8lehg÷;a l8lehgn] af]N8/ ldS:8 df6f] vGg] gD;{sf]

k|of]u u/L nfut cg'dfg tof/ ug]{ u/]sf] kfOPsf] 5 . olb df6f]sf] k|s[lt g/d /x]sf] /

lhNnfsf] :jLs[t Hofnf b/ k|lt lbg ?= %)).— /x]5 eg] Ps 3=dL= 6«]~r PS;fe]zg

sfo{df ?= @(%.— yk nfut kg{ hfG5 . k|foM vfg]kfgL cfof]hgfsf sfo{ pkef]Qmf

;ldltaf6 u/fOg] / nfut cg'dfgs} b/af6 ;Demf}tf x'g] x'Fbf o;/L nfut cg'dfg

:jLs[t ePsf] cj:yfdf g]kfn ;/sf/nfO{ k|ToIf ?kdf yk Jooef/ kg]{ x'Fbf o:tf

hf]lvd tk{m n]vfk/LIfs rgfvf] x'g'kb{5 .

• bf]xf]/f] 9'jfgL nfut—kmnfd] 808L, l;d]06 h:tf lgdf{0f ;fdu|Lsf] lhNnf b/ tf]lsg] /

;b/d'sfdaf6 6f9f /x]sf cfof]hgfsf] nflu 9'jfgL nfut ;dfj]z u/L lgdf{0f sfo{sf

ljleGg cfO6dsf] nfut cg'dfg tof/ ug]{ u/]sf] kfOG5 . sltko lhNnfdf

;b/d'sfdb]lv 6f9f /x]sf lgdf{0f :yn jl/kl/ klg To:tf lgdf{0f ;fdu|L pknAw x'g]

ahf/ s]Gb|sf] ljsf; eO;s]sf] cj:yf / sltko lgdf{0f :yn cGo lhNnfsf] k|d'v

Jofkfl/s s]Gb|sf] glhs kg]{ cj:yfdf klg lhNnf ;b/d'sfdb]lv g} 9'jfgL ug]{ u/L b/

ljZn]if0f u/]sf] b]lvG5 . glhssf] ahf/ s]Gb|nfO{ cfwf/ lnO{ Go"g 9'jfgL nfut /fvL b/

ljZn]if0f ug{ ;lsg] cj:yfdf klg To;f] gul/Fbf sltko cj:yfdf bf]xf]/f] 9'jfgL nfut

;dfj]z eO{ lgdf{0f sfo{sf] oyfy{ nfut eGbf a9Lsf] nfut cg'dfg tof/ x'g] u/]sf]

kfOPsf] 5 .

• lgdf{0f ;fdu|Lsf] Sjf/L ;fO6 5gf}6 — lgdf{0f sfo{df k|of]u x'g] 9'+uf, lu§L, u|fe]n,

afn'jf nufotsf :yfgLo ?kdf pknAw x'g ;Sg] lgdf{0f ;fdu|Lsf] Sjf/L ;fO6 -;+sng

s]Gb|_ 5gf}6 ubf{ a9L nfut kg]{ u/L ug]{ u/]sf] kfOPsf] 5 . lgdf{0f :yn ;b/d'sfdaf6

w]/} 6f9f /x]sf] cj:yfdf :jLs[t lhNnf b/ lnO{ lgdf{0f :yn;Ddsf] 9'jfgL nfut

;dfj]z ug]{ tyf ;b/d'sfdaf6 glhs /x]sf] cj:yf -9'jfgL nfut sd u0fgf x'g]

cj:yf_ df lgdf{0f :yneGbf 6f9f kg]{ Sjf/L ;fO6af6 ;+sng u/L Nofpg] pNn]v u/L

yk nfut ;dfj]z ug]{ u/]sf] kfOPsf] 5 .

• km/s b/sf] k|of]u —;fj{hlgs vl/b lgodfjnL, @)^$ lgod !$* cg';f/ ul7t lhNnf

b//]6 lgwf{/0f ;ldltn] tf]s]sf] b//]6sf] cfwf/df lgdf{0f sfo{sf] ljleGg cfO6dsf] b/

ljZn]if0f u/L nfut cg'dfg b/ to ug'{kg]{ Joj:yf 5 . sltko lgsfon] lgodfjnLsf]

pQm k|fjwfg ljkl/t x'g] u/L a9L b/ /fvL nfut cg'dfg tof/ ug]{ u/]sf] kfOPsf] 5 .

• a9L kl/df0f u0fgf — ljleGg lgsfox?n] sltko cfO6dsf] sfo{ kl/df0f

cfjZostfeGbf a9L /fvL nfut cg'dfg tof/ ug]{ / ;f]xL cg';f/ gfkLdf r9fO{

e'QmfgL ug]{ u/]sf] ;d]t b]lvPsf] 5 . pbfx/0fsf nflu pkTosfdf vfg]kfgL ljt/0f

k|0ffnL lgdf{0fsf nflu vlgg] ;8ssf] k'g:yf{kgf sfo{ cGtu{t vlgPsf]kfOknfOg

6«]~rdf l8=la=Pd= k4ltsf] lkr / ;8ssf] k'/} rf}8fOdf c:kmfN6 cf]e/ n] ug]{ u/L



l8hfOg ePsf]df kfOknfOg 6«]~r eGbf a9L rf}8fOdf l8=la=Pd= sfo{ ug]{ pNn]v u/L

c:jfefljs ?kdf lgdf{0f sfo{sf] nfut a9fPsf] kfOof] . kfOknfOg 6«]~rsf] clwstd

rf}8fO @ dL6/ x'g] / ;f]xL rf}8fOdf ;a u]|8 tof/L ug]{ u/L l8hfOg ePsf]df ;a u]|8

tof/L kl5 ul/g] ;a–a]; sf];{, a]; sf];{ / l8=la=Pd= sfo{sf] rf}8fO eg] #=% dL6/

/fvL tL cfO6dsf] sfo{ kl/df0f u0fgf u/]sf] sf/0faf6$ 7]Ssf Kofs]hdf ?= !* s/f]8

^% nfv yk nfut ;dfj]z u/]sf] kfOPsf] 5 .

• kmd+ js+df yk nfut Y zx/L ljsf; tyf ejg lgdf+0f ljefuaf6 :jLs=t b/ ljZn]if0f

gD;+ cg';f/ kmd+ js+df k|of]u x'g] KnfO+ af]8+, nf]sn sf7 tyf kmnfd] k|k [kmdf+, Pd-

P;\- kfOk{ ^ k6s;Dd k|of]u ug+ ldNg] / ^ k6ssf] k|of]u kl5 klg @% k|ltzt

Scrap Valuesfod /xg] pNn]v 5 . To:t} ;8s ljefuaf6 :jLs=t gD;+ cg';f/ kmnfd]

k|ksf] k|of]u !)) k6s;Dd ug+ ldNg] pNn]v 5 . cf-j- @)&).&! df ejg lgdf+0f

l8lehg sfof+non] kmdf+ ;Da4 sfo+sf] b/ ljZn]if0f ubf+ ljefuaf6 :jLs=t gD;+

cg';f/ ^ efusf] ! efu dfq nfut ;dfj]z ug'+kg]+df ;f] cg';f/ gu/L k'/} nfut

;dfj]z u/]sf] kfOof] . o;/L nfut cg'dfg tof/ ugf+n] o; jif+ 7]Ssf ;Demf}tf ePsf

^ j6f 7]Ssf sfo+df dfq ?- ^ nfv #& xhf/ yk nfut kg+ uPsf] 5 .

#=# vl/b ljlw, vl/b ;Demf}tf/ lgdf{0f Joj;foL 5gf}6 r/0fsf hf]lvdx?

#=#=! vl/b ljlw 5gf}6 —vl/b ljlw 5gf}6 ubf{ b]xfosf s'/fx?sf] kfngf gePsf] x'g ;Sb5 M—

vl/b ljlw rog ubf{ k|lt:kwf{ ;+s'rg x'g] u/L v08Ls/0f u/L jf nfut cg'dfg

6'qm\ofO{ vl/b ug{ gx'g], /fli6«otf, ju{sf] cfwf/df e]befj ug{ gx'g],

lgdf{0f sfo{sf] k|s[lt, hl6ntf, cfsf/ cflbsf] cfwf/df ;fj{hlgs vl/b P]g,

lgodfg';f/ pko'Qm vl/b -cGt/f{li6«o v'nf af]nkq -ICB),/fli6«o v'nf af]nkq -NCB),

l;naGbL b/efpkq, ;f]em} vl/b, pkef]Qmf ;ldlt, cdfgt, PsfO{ b/ ;Demf}tf, Psd'i6

/sd ;Demf}tf -Lum Sum Contract_, Sof6nu zlkË, lnld6]8 6]08l/Ë, afO Aofs d]y8

h:tf_ ljlw cjnDag gu/]sf] x'g ;Sg],

vl/b ljlwsf] 5gf}6 ubf{ lgDg kIfx?df ljrf/ k'¥ofpg' kg]{df gk'¥ofPsf] x'g ;Sb5M—

— Go"gtd nfut, ;dfg / plrt:t/sf] k|lt:kwf{ / kf/blz{tf ;'lglZrt x'g] s'/f

olsg ug'{ kg]{,

— lgdf{0f sfo{sf] ;dotflnsf cg'?k sfo{ ;DkGgtfsf] ;'lglZrttf ug'{ kg]{,

— 5gf}6 ePsf] vl/b ;Demf}tfsf] cfjZostfn] lgwf{/0f ug]{ vl/b ljlwsf] olsg ug]{,

— u'0f:t/ ;'lglZrt x'g] u/L vl/b ljlw 5gf}6 x''g'kg]{,



— lgdf{0f sfo{sf] v08Ls/0f jf Kofs]hn] dfu ug{ ;Sg] s'g} vf; vl/b ljlwsf]

cj:yf ljrf/ k'¥ofpg'kg]{,

— ;fj{hlgs vl/b P]g / lgodfjnLn] lbPsf cj:yfsf] cfwf/x?sf] kfngf gu/]sf] x'g

;Sg],

— ;fj{hlgs vl/b P]g / lgodfjnLn] lbPsf] vl/b d"No jf nfut cg'dfg c+ssf]

cfwf/df vlb/ ljlwsf] 5gf}6 ul/Psf] x'g'kg]{,

— lgdf{0f Joj;foLsf] pknAwtfsf] l:yltsf] ljZn]if0f ul/Psf] x'g'kg]{,

— lgdf{0f sfo{sf] lgdf{0f:ynsf] cfjZostfsf] ljZn]if0f ul/Psf] x'g'kg]{ .

#=#=! vl/b ;Demf}tf 5gf}6 —;fj{hlgs lgsfon] vl/b ;Demf}tfsf] 5gf}6 ubf{ lgdf{0f sfo{sf]

vl/bsf] k|s[lt, /fli6«o jf cGt/f{li6«o lgdf{0f Joj;foLx?sf] pknAwtf, lgdf{0f sfo{sf]

v08Ls/0f tyf Kofs]h, lj:t[t l8hfOg, ;fdu|L cfk"lt{ / h8fgsf] ;do tflnsf, lgdf{0f

sfo{sf clgjfo{ cfjZostfx?, vlb/ d"No h:tf s'/fx?sf] kof{Kt ljZn]if0f ul/Psf] x'g'kb{5 .

#=#=@ lgdf{0f Joj;foL 5gf}6 —;fj{hlgs lgsfon] ;fj{hlgs lgdf{0f sfo{sf hf]lvdx? jxg ug{

;Sg] u/L k|fljlws, cfly{s tyf Joj:yfksLo Ifdtfsf] k/LIf0f u/]/ dfq lgdf{0f Joj;foLsf]

5gf}6 ug'{kg]{ Joj:yf 5 . Ifdtf, of]Uotf jf sfo{bIftfsf cfwf/x? pNn]v ubf{ af]nkq

;DaGwL sfuhftdf k]zfut / k|fljlws of]Uotf, pks/0fsf] pknAwtf, ljutsf] sfo{ ;Dkfbg

cg'ej, laqmLkl5sf] ;]jfsf] Joj:yf, hu]8f kf6{k"hf{sf] pknAwtf, sfg"gL ;Ifdtf, ljQLo

;|f]t, ;fwgsf] l:ylt, k]zfut s;"/ u/] jfktsf] ;hfoF / o:t} cfwf/x? pNn]v ug'{kg]{

Joj:yf ;fj{hlgs vl/b P]gsf] bkmf !)-@_ df 5 . To:t} af]nkqbftfn] k]z u/]sf] of]Uotf

;DaGwL ljj/0f tYout ?kdf em'6\6f jf ;f/e"t ?kdf ck'/f] ePsf] kfOPdf ;fj{hlgs

lgsfon] s'g} klg ;dodf To:tf] af]nkqbftfnfO{ cof]Uo 7x/fpg ;Sg] t/ ;fgfltgf q'l6

ePsf] cj:yfdf ;DalGwt af]nkqbftfaf6 ;f] ;DaGwL hfgsf/L dfu u/L ;Rofpg ;lsg]

Joj:yf P]gsf] bkmf !)-^_ df /x]sf] 5 . oBlk ?= @ s/f]8;Dd nfut cg'dfg ePsf] lgdf{0f

sfo{sf] xsdf of]Uotf lgwf{/0f ug'{ gkg]{ Joj:yf P]gsf] bkmf !)-%_ n] u/]sf] 5 .lgdf{0f

Joj;foLsf] of]Uotf / Ifdtfsf cfwf/x? lgwf{/0f ubf{ lgDg kIfx?sf] ljrf/ ul/Psf] x'g'

kb{5 M—

;dfg / plrt :t/sf] k|lt:kwf{ ;'lglZrt x'g] s'/fsf] olsg ug'{kg]{ cyf{t\ k|lt:kwf{

;+s'rg x'g] u/L of]Uotf / Ifdtf lgwf{/0f ug{ gx'g],

;dotflnsf cg'?k sfo{ ;DkGg x'g] s'/fsf] ;'lglZrttf,

lgdf{0f sfo{sf] nflu 5gf}6 ePsf] vl/b ;Demf}tfsf] cfjZostfn] s:tf] :j?ksf] vl/b

ljlw dfu ub{5 eGg] s'/fsf] olsg u/L of]Uotf / Ifdtf lgwf{/0f ug'{kg]{,

of]Uotf / Ifdtfsf] sf/0fn] u'0f:t/df ;Demf}tf ul/g' gx'g],



lgdf{0f sfo{sf] v08Ls/0f jf Kofs]hn] s'g} vf; of]Uotf / Ifdtf dfu u/]sf] eP ;f]

sf] ;Daf]wg x'g' kg]{,

ahf/df lgdf{0f Joj;foLsf] pknAwtfsf] cfwf/df ;d]t of]Uotf / Ifdtf to ul/g' kg]{,

lgdf{0f sfo{sf] k|fljlws cfjZostfn] dfu u/]sf] of]Uotf / Ifdtfsf] klxrfg ePsf]

x'g'kg]{,

of]Uotf / Ifdtfsf] lgwf{/0f ubf{ lgdf{0f sfo{ ;DkGg ug]{ ;do, nfut / u'0f:t/sf]

plrt tfnd]n x'g] u/L ug'{ kg]{,

of]Uotf / Ifdtfsf] lgwf{/0f sfo{n] ldn]dtf] -Collussion_ nfO{ k|f]T;fxg ug'{ gx'g],

s'g} vf; ju{ jf If]qsf lgdf{0f Joj;foL s]lGb|t of]Uotf / Ifdtfsf] lgwf{/0f ug{ gx'g],

;fj{hlgs vl/b cg'udg sfof{non] :6f088{ lal8Ë 8s'd]06df lgwf{/0f u/]sf] dfkb08

k|lts"n x'g] u/L of]Uotf / Ifdtfsf] lgwf{/0f ug{ gx'g] .

#=#=# af]nkq d"Nof+sg -Bid Evaluation_ —;fj{hlgs lgdf{0fsf] vl/bdf af]nkqsf] d"Nof+sg

eGgfn] af]nkqbftf÷lgdf{0f Joj;foLn] k]z u/]sf af]nkqx?sf] k|f/lDes k/LIf0f / lj:t[t

d"Nof+sg ug]{ k|lqmofnfO{ hgfpF5 . af]nkqsf] k|f/lDes k/LIf0fdf q'l6 ;Rofpg], af]nkqsf]

k"0f{tf / k|efju|flxtf -Completeness & Responsiveness_ sf] k/LIf0f h:tf kIfx?

;d]l6G5g\ eg] lj:t[t d"Nof+sg cGtu{t af]nkqsf] k|fljlws, cfly{s / Jofj;flos jf

Joj:yfksLo kIfx?sf] d"Nof+sg ug]{ s'/fx? kb{5g\ .

#=#=$ af]nkq k/LIf0f—af]nkqsf] k/LIf0fsf] ;Gbe{df ;fj{hlgs vl/b P]g / lgodfjnLdf ePsf

k|fjwfgx? cg'?k b]xfosf s'/fx?sf] k/LIf0f ul/Psf] x'g'kb{5 M—

• af]nkqbftfsf] sfg"gL u|fXotf -Bidders Eligibility_ —af]nkqbftfsf] sfg"gL u|fXotfsf]

k/LIf0f ubf{ kmd{, ;+:yf jf sdkgL btf{ k|df0fkq, Joj;fo btf{ Ohfhtkq, :yfoL n]vf

gDa/ / d"No clej[l4 s/ btf{ k|df0f kq, ;fj{hlgs lgsfon] tf]s]sf] cjlw;Ddsf] s/

r'Qmf k|df0fkq jf s/ ljj/0f k]z u/]sf] sfuhft, af]nkqbftf vl/b sf/jfxL efu lng

cof]Uo gePsf], k|:tfljt vl/b sf/jfxLdf cfˆgf] :jfy{ -Conflict of Interest_

gaflemPsf] / ;DalGwt k]zf jf Joj;fo ;DaGwL s;"/df ;hfo -Debarrment or

Blacklisting_ gkfPsf] egL lnlvt ?kdf u/]sf] 3f]if0ff sfuhftsf] k/LIf0f ul/G5 .

af]nkqbftfn] s'g} vl/b sf/jfxLdf efu lng cfk"m of]Uo /x]sf] k|dfl0ft ug]{ cleef/f

-Burden of Proof_ cfk}Fmn] lng'kb{5 . s'g} af]nkqbftfn] af]nkq bflvnf ug]{ qmddf

plNnlvt k|df0f, sfuhftx? af]nkq;fy k|:t't gu/]sf] cj:yfdf af]nkq d"Nof+sgsf]

k|f/lDes r/0fdf g} To:tf] af]nkq ck|efju|fxL -Irresponsive_ x'g hfG5 .



• af]nkqsf] k"0f{tf -Completeness of Bids_ — ;fj{hlgs vl/b P]gsf] bkmf @#-*_ /

lgodfjnLsf] lgod ^) adf]lhd af]nkqsf] k"0f{tfsf] k/LIf0f ubf{ lgDg kIfx?sf] k/LIf0f

ug'{kb{5 M—

-s_ af]nkq bflvnf ug]{ clwsf/ k|fKt k|ltlglw jf :yfgLo Ph]06nfO{ lbPsf]

clVtof/gfdf -Power of Attorny_,

-v_ ;+o'Qm pkqmd -JV_ ;DaGwL ;Demf}tf,

-u_ lgdf{0f Joj;foLsf] of]Uotf k|dfl0ft ug]{ sfuhft,

-3_ dfu ePsf] cfO6dsf] b/ ljZn]if0f,

-ª_ af]nkq ;DaGwL sfuhft vl/b ug]{ JolQm jf kmd{af6 af]nkq k|:t't eP, gePsf]

k|df0f,

-r_ af]nkqbftf JolQmut ?kdf jf JV sf] ;fem]bf/sf] ?kdf PseGbf a9L af]nkqdf

;+nUg eP gePsf],

-5_ sfnf] ;"rLdf k/L vl/b sf/jfxLdf efu lng cof]Uo eP gePsf],

-h_ ;DalGwt ;fj{hlgs lgsfoaf6 laqmL ePsf] af]nkq k]z eP gePsf],

-em_ af]nkqbftf cfk}Fmn] vl/b u/]sf] af]nkq e/L k]z u/] gu/]sf],

-`_ af]nkq ;DaGwL sfuhftdf dfu ePsf cGo sfuhftx? .

• af]nkq hdfgt—af]nkq ;DaGwL sfuhftdf pNn]v eP adf]lhdsf] lsl;d, cjlw /

/sdsf] af]nkq hdfgt k]z eP, gePsf] k/LIf0f o;df ul/G5 . af]nkq hdfgt ;+nUg

eO{ gcfPsf] af]nkq pk/ P]gsf] bkmf @$-3_ cg';f/ s'g} sf/jfxL ug{ g;lsg] eO{ /2

x'G5 .

• af]nkqsf] k|efju|flxtf— o; k/LIf0fdf af]nkq ;DaGwL sfuhftdf pNn]lvt k|fljlws

:k]l;lkms]zg / vl/b ;Demf}tfsf zt{x? cg'?k k|:t't af]nkq ;f/e"t ?kdf k|efju|fxL

-Subtantially Responsive_ eP, gePsf] P]gsf] bkmf @#-@_3 cg';f/ k/LIf0f ul/G5 .

k|fljlws :k]l;lkms]zgdf pNn]v ePsf s'/fx? k|lt / vl/b ;Demf}tfsf zt{x?nfO{

k|:tfljt af]nkqn] s], slt xb;Dd /]:kf]G; u/]sf] 5 eGg] s'/fsf] k/LIf0f o; cGtu{t

ul/G5 .

• af]nkqsf] cfly{s kIfsf] d"Nof+sg— af]nkqsf] k|fljlws / Jofj;flos kIfsf]

d"Nof+sgkl5 cfly{s kIfsf] d"Nof+sg ul/G5 . af]nkqsf] cfly{s kIfsf] d"Nof+sg ubf{

af]nkqsf k|fljlws, Jofj;flos / cfly{s zt{x?sf sf/0fn] kg{ hfg] cfly{s bfloTj jf

nfut / x'g ;Sg] jrt jf gfkmf ;d]tsf] saf]n c+sdf kg]{ c;/sf] ljZn]if0f u/L

d"Nof+sg ug]{ ul/G5 . af]nkqdf lgdf{0f Joj;foLn] /fVg ;Sg] zt{x? jf kl/df0ffTds

ljrngx? lgDg x'g ;Sb5g\ M—

-s_ cfGtl/s 9'jfgL vr{,



-v_ s/sf /sd,

-u_ ;~rfng tyf dd{t vr{,

-3_ k|fljlws ljz]iftf jf d"No ;dfof]hgsf k|:tfjx?af6 kg]{ nfe—nfut k|efj,

-ª_ q'l6 ;Rofpg] cjlw -DLP_ sf] nfut,

-r_ Jofj;flos kIfx?sf] kl/jt{gaf6 pTkGg nfe—nfutsf] d"No,

-5_ 3/]n' k|fyldstf -Domestic Preference_ sf] /sd,

-h_ s'g} cfO6ddf b/ /fVg 5'6 ePsf] eP To;sf] d"No /

-em_ af]nkq ;DaGwL sfuhftdf pNn]lvt cfly{s c;/ kfg{ ;Sg] cGo kIfx? .

• af]nkqsf] cfly{s kIfsf] d"Nof+sg ubf{ Wofg lbg'kg]{ s'/fx? — af]nkqsf] cfly{s kIfsf]

d"Nof+sg ubf{ lgDg kIfx?df Wofg lbg'kb{5 M—

-s_ af]nkq k|:tfjdf ePsf ;fgfltgf cfly{s tyf Jofj;flos kl/df0ffTds ljrng

jf km/sx?nfO{ d"Nodf kl/jt{g u/L af]nkqsf] saf]n c+sdf ;dfof]hg ubf{ ;f]

km/s jf ljrngsf] nfe / nfut b'j} kIfsf] d"Nof+sg ug'{kg]{,

-v_ af]nkqsf] k|fljlws :k]l;lkms]zg / u'0f:t/ ;DaGwL zt{x?sf] kIfnfO{

kl/df0ffTds ljrngdf ;dfj]z ug{ gx'g],

-u_ cfly{s tyf Jofj;flos kl/df0ffTds ljrngx?nfO{ d"Nodf kl/jt{g ubf{ To:tf]

kl/jt{gsf] s"n d"No af]nkqsf] saf]n c+ssf] !% k|ltzteGbf a9L x'g gx'g],

-3_ s'g} vf; cfO6ddf Hofb} 7"nf] kl/df0ffTds ljrng b]lvPsf] af]nkqnfO{ ;f/e"t

k|efju|fxL dfGg gx'g],

-ª_ o;/L km/s jf ljrngx?sf] saf]n c+sdf ul/g] ;dfof]hgsf] hfgsf/L

af]nkqbftfnfO{ lbg gx'g],

-r_ af]nkqsf] d"Nof+sg / saf]n c+ssf] t'ngf ug]{ sfo{df ;/n e'QmfgL lbP jfkt

k|:tfljt 5'6 -Prompt Payment_, ca08f cltl/Qm /sd -Provisional Sum_,

e}k/L cfpg] /sd -Contingency_tyf d"No clej[l4 s/sf /sdnfO{ ;dfj]z ug{

gx'g] .

-5_ ljleGg d'b|fdf dfu ul/Psf af]nkqx?nfO{ af]nkq ;DaGwL sfuhftdf pNn]v

ePsf] Psn d'b|f / ljlgdo b/df kl/jg{g u/L ;a} af]nkqsf] d"Nof+sg tyf

saf]n c+ssf] t'ngf ug'{ kg]{ .

• lgdf{0f sfo{sf] af]nkqsf] cltl/Qm hfFr tyf k/LIf0f — lgdf{0f sfo{sf] af]nkqsf]

d"Nof+sg ubf{ dfly pNn]lvt cfly{s, k|fljlws tyf Jofj;flos kIfx?sf cltl/Qm

lgodf ^%-!_ df pNn]v eP cg';f/ lgDg kIfx?sf] ;d]t d"Nof+sg ug'{kb{5 M—



o lgdf{0f Joj;foLn] k|:t't u/]sf] sfo{ of]hgf -Action Plan_, sfo{ tflnsf

-Work Schedule_ / kl/rfng ;do -Start Date_ af]nkq ;DaGwL sfuhftdf

pNn]v eP cg';f/ /x] g/x]sf],

o sfo{ kl/df0f ;"rL -BOQ_ sf cfO6dx?df saf]n u/]sf] k|lt OsfO{ b/

ljZj;gLo /x] g/x]sf],

o saf]n c+s lgDg sf/0fn] c;Gt'lnt -Unbalanced Bid_ eP, gePsf] M—

-s_ vl/b ;Demf}tfsf] k|f/lDes r/0fdf ug'{kg]{ sfdsf] cfO6dsf nflu

lgdf{0f Joj;foLn] c:jfefljs pRr b/ pNn]v -Front Loading_

u/]sf]n],

-v_ af]nkq bftfn] BOQ sf] s'g} cfO6ddf Go"g nfut cg'dfg ePsf] egL

ljZjf; u/]sf] cfO6dsf] nflu c:jfefljs pRr b/ pNn]v u/]sf]n] .

#=$ vl/b ;Demf}tf sfof{Gjog r/0fsf hf]lvdx?

af]nkq d"Nof+sg ;ldltn] ;f/e"t ?kdf k|efju|fxL Go"gtd d"Nof+lstlgdf{0f Joj;foL 5gf}6

u/]kl5 lghsf] af]nkq 5gf}6 ug]{ cfzosf] & lbg] ;"rgf k|sflzt ug'{kb{5 . & lbgsf]

cjlwleq s'g} k|lt:kwL{ lgdf{0f Joj;foLsf] k'g/fjnf]sg lgj]bg gk/]df d"Nof+sg ;ldltaf6

l;kmfl/z ePsf] lgdf{0f Joj;foLsf] af]nkq :jLs[t u/L lglZrt ;doleq sfo{ ;Dkfbg

hdfgt ;lxt ;Demf}tfsf] nflu pkl:yt x'g kqfrf/ ug'{ kg]{ Joj:yfsf] kfngf eP, gePsf]

k/LIf0f ub}{ n]vfk/LIf0fsf] qmddf lgDg kIfx?sf] k/LIf0f, d"Nof+sg tyf ljZn]if0f ug'{kb{5 M—

• ;fj{hlgs vl/b P]gdf ePsf] klxnf] ;+zf]wg -bkmf !#-@_ cg';f/ af]nkqbftfsf] nfut

cg'dfgeGbf !% k|ltzt;Dd sd c+s saf]n u/]df saf]n c+ssf] % k|ltzt / nfut

cg'dfgsf] !% k|ltzteGbf a9L 36]/ saf]n u/]sf] cj:yfdf !% k|ltzteGbf hlt

/sdn] 36L saf]n u/]sf] 5 ;f] sf] %) k|ltztn] x'g cfpg] /sd saf]n c+ssf] %

k|ltztdf yk u/L lgdf{0f Joj;foLn] sfo{;Dkfbg hdfgt /fv], g/fv]sf][Amt. of

Performance Bond = {(0.85*Cost Estimate – Bid price)0.5+(5% of Bid price)}]

• q'l6 ;Rofpg] cjlw / yk Ps dlxgf cjlw ;d]t se/ x'g] u/L sfo{;Dkfbg hdfgt

k]z eP, gePsf]

• vl/b ;Demf}tf cg';f/ lgdf{0f sfo{ z'? ePb]lv q'l6 ;Rofpg] cjlw;Ddsf] hf]lvdx?

se/ x'g] u/L 7]Ssf sfo{, pks/0f, sfdbf/ tyf t];|f] kIf aLdf u/], gu/]sf]

• ;fj{hlgs vl/b P]gsf] bkmf %@s df Joj:yf eP cg';f/df]lanfOh]zg k]ZsL ;DaGwdf

b]xfosf lgoGq0fd"ns Joj:yfsf] kfngf eP,gePsf] M—



— k]ZsL lbFbf klxnf] k6sdf :jLs[t k]ZsL /sdsf] %) k|ltztdf ga9\g] u/L /

afFsL /sd sfo{ k|ultsf cfwf/df lbg'kg]{,

— k]ZsL /sd ;Demf}tf ePsf] sfo{sf]nflu 5'§} vf]lnPsf] a}+s vftf dfkm{t\ dfq

e'QmfgL x'g],

— klxnf] k6s k]ZsL k|fKt u/]sf] ldltn] #) lbgleq sfo{ k|f/De ul/;Sg' kg]{,

— k]ZsL /sd s'g k|of]hgdf vr{ ePsf] xf] ;f]sf] ljj/0f cBfjlws u/L ;DalGwt

;fj{hlgs lgsfonfO{ tf]lsP adf]lhd pknAw u/fpg' kg]{,

— k]ZsL /sd ;DalGwt sfddf k|of]u ePsf] gkfOPdf clu|d a}+s hdfgt hkmt

x'g] .

• vl/b ;Demf}tfsf ;fy sfo{tflnsf -Work Schedule_ / u'0f:t/ cfZj:ttf of]hgf

-Quality Assurance Plan_ k]z u/], gu/]sf]

• ;Demf}tfdf pNn]lvt ;dofjlwleq sfo{ k|f/De u/L sfo{tflnsf cg'?k sfo{ u/], gu/]sf]

• ;fj{hlgs vl/b lgodfjnLsf] lgod ^ cg';f/ 7]Ssf Joj:yf ug'{ cl3 g}lgdf{0f:yn

olsg -Site Clear_ u/], gu/]sf]

• vl/b ;Demf}tfdf /x]sf ;fdfGo tyf ljz]if zt{x? -GCC & SCC_ sf] kfngf l:ylt

• 6]lSgsn :k]l;lkms]zg, sfo{tflnsf tyf u'0f:t/ cfZj:ttf of]hgfsf] kfngf l:ylt

• j}b]lzs ;xof]udf ;~rflnt cfof]hgf eP bft[ lgsfo;Fu ePsf] ;Demf}tf / MoU sf]

kfngf l:ylt

• bft[ lgsfo;Fu ;DalGwt vl/b lgb]{lzsf -Procurement Guidelines_ nfu" x'g] cj:yfdf

;f]sf k|fjwfg kfngf l:ylt .

#=$=! :jLs[t 8«OË÷l8hfOg tyf nfut cg'dfgsf] kfngf l:ylt k/LIf0f— ;fj{hlgs lgsfon] s'g}

klg lgdf{0f sfo{ ubf{, u/fpFbf :jLs[t 8«OË÷l8hfOg tyf nfut cg'dfgsf] kfngf -ljz]if

kl/l:yltdf afx]s_ u/]sf] x'g'kb{5 . sltko lgsfox?n] :jLs[t 8«OË÷l8hfOg eGbf km/s x'g]

u/L lgdf{0f sfo{ ug]{ u/]sf] kfOPsf] 5 . o; ;DaGwdf n]vfk/LIf0fsf qmddf b]xfosf kIfdf

Wofg k'¥ofpg' kb{5 M—

• :jLs[t 8«OË÷l8hfOg tyf nfut cg'dfgdf pNn]v eP cg';f/sf] ;+Vof, cfsf/ /

Ifdtfsf] ;+/rgf lgdf{0f ePsf] 5, 5}g

• 8«OË÷l8hfOgdf pNn]v ePsf] cg';f/sf] nDafO, rf}8fO tyf prfO cg';f/ sfo{ ePsf]

5, 5}g

• ;8ssf] ;a—a];, a]; / lkr sfo{sf] rf}8fO jf df]6fO 8«OË÷l8hfOgdf tf]lsPeGbf a9L

/fVg] / k'/f nDafOdf sfo{ gu/]s} cj:yfdf ;Demf}tf -BOQ_ cg';f/sf] sfo{ kl/df0f



k'¥ofO{ k'/} /sd e'QmfgL ug]{ u/]sf] kfOPsf] 5 . o; ;DaGwdf :jLs[t 8«OË÷l8hfOg

tyf nfut cg'dfg / /lgË lan jf kmfOgn lan;fy ;+nUg gfkL lstfa e]l/lkms]zg /

cfjZostfg';f/ :ynut cjnf]sg ;d]t u/L olsg ug{ ;lsG5 .

• ;Demf}tf tyf BOQ cg';f/sf sltko cfO6dsf sfo{ g} gu/fO{ 7]Ssf km/kmf/s u/]sf]

x'g ;Sg]

• ;8s of]hgfsf] :jLs[t l8hfOg÷nfut cg'dfg cg';f/ l/6]lgË jfn nufpg'kg]{ :yfgdf

a]|i6 jfn nufpg] u/]sf] ;d]t b]lvPsf] 5 . ;8ssf] 5]p kl6\6sf] ;fO8 tyf d'lgaf6

;kf]6{ lbg'kg]{ :yfgdf leQflt/sf] a|]i6 jfn nufpFbf ;8s tyf ;8s ;+/rgfx?sf]

lbuf]kgfdf c;/ kg]{ x'Fbf o; ;DaGwdf k/LIf0f u/L Joxf]/f cf}FNofpg' kb{5 .

• sltko lgsfon] lgdf{0f :yn g} kl/jt{g u/L Pp6f cfof]hgfsf] nflu 7]Ssf aGbf]a:t

ePsf]df cs}{df sfo{ u/fPsf] ;d]t b]lvPsf] 5 . pbfx/0fsf nflu dxfn]vf k/LIfssf]

%# cf}F jflif{s k|ltj]bg cg';f/ sf7df8f}F pkTosf l:ylt Psl8lehg ;8s sfof{non]

cf= j= @)&!.&@ df ljleGg % ;8s of]hgfsf] lgdf{0f:yn kl/jt{g u/L cGo ;8s

of]hgfdf sfd u/fO{ ?= ?= ^ s/f]8 !! nfv vr{ n]v]sf] kfOPsf] 5 . o;/L cGo

:yfgdf sfo{ u/fpFbf pQm :yfgsf] cfjZostf klxrfg, ;DefJotf cWoog, lj:t[t

;j]{If0f, l8hfOg tyf nfut cg'dfg :jLs[t u/]sf] ;d]t b]lvFb}g .

#=$=@ lgdf{0f sfo{sf] lan, lahssf] k/LIf0f ubf{ Wofg lbg'kg]{ cGo Joxf]/fx?

• 6]lSgsn :k]l;lkms]zgdf tf]lsP cg';f/sf u'0f:t/ / dfkb08sf lgdf{0f ;fdu|L k|of]u

gePsf]x'g ;Sg],

• /lgË lansf] e'QmfgL ubf{ ljleGg cfO6dsf] gfkLaf6 u0fgf ePsf] sfo{ kl/df0feGbf

a9Lsf] e'QmfgL ePsf] x'g ;Sg],

• gfkL lstfasf] hf]8 hDdf tyf u0fgfdf q'l6 eO{ a9L kl/df0fsf] e'QmfgL ePsf] x'g

;Sg],

• x/]s /lgË lan / gfkL lstfadf cl3Nnf] /lgË lansf] kl/df0f tyf /sd cBfjlws -

So'd'n]l6e_ gu/]sf] x'g ;Sg],

• lgwf{l/t r]g]h tyf nf]s]zgdf lgdf{0f sfo{ gePsf] x'g ;Sg],

• gfkL lstfadf lgdf{0f sfo{sf x/]s cfO6dsf] r]g]h tyf nf]s]zg gv'nfPsf] x'g ;Sg],

• r]g]h bf]xf]/f] jf cf]e/Nofk x'g] u/L gfkLdf r9fO{ sfo{ kl/df0f u0fgf u/]sf] x'g ;Sg],

• sl06Gh]G;L vr{ js{ rfh{ :6fkm / lgdf{0f;Fu ;DalGwt cGo ;fgfltgf vr{ u/L nfut

cg'dfgsf] % k|ltzt;Dd x'g'kg]{df ;f]eGbf a9L vr{ u/]sf] x'g ;Sg], sltko lgsfodf

;f] ;DaGwL sfo{ljlw th'{df ePsf]df ;f] cg';f/ vr{ gu/]sf] x'g ;Sg],



• lk=P;= cfO6daf6 vr{ n]v]sf]df ;f]nfO{ k'i6\ofOF ug]{ lan, aLhs tyf cGo k|df0f

g/x]sf] x'g ;Sg],

• lgdf{0f vr{sf] n]vf+sg / cfGtl/s lgoGq0fsf nflu l8hfOg ul/Psf d=n]=k=

kmf/fdx?sf] k|of]u gu/]sf] tyf cBfjlws clen]v g/fv]sf] x'g ;Sg],

• ;8s sfnf]kq] sfo{sf] nflu ul/g] la6'ldg; k|fOd sf]6 / 6\ofs sf]6sf] :k|] -vkt_ b/

;fdfGotof k|lt ju{ dL6/ qmdzM )=() ln6/ / )=&) ln6/ tf]lsPsf]df sltko

lgsfox?n] ;f] eGbf a9L b/af6 vkt b]vfpg] u/]sf] kfOPsf] 5 . pbfx/0fsf nflu

sf7df8f}F pkTosfl:yt Ps ;8s l8lehg sfof{non] cf=j= @)&!.&@ ljleGg &# 7]Ssf

Kofs]hdf k|fOd sf]6 / 6\ofs sf]6df u/L ! nfv ( xhf/ ln6/ la6'ldg a9L vkt

b]vfO{ ?= ! s/f]8 #! nfv a9L Jooef/ kf/]sf] b]lvPsf] 5 .

#=$=# cw'/f 7]Ssf sfo{ ;DaGwL sf/jfxL — df]lanfOh]zg k]ZsL lnPsf] nfdf] ;do;Dd klg sfd

z'? gug]{ jf u/]/ aLrd} cnkq cj:yfdf 5f8\g] lgdf{0f Joj;foLsf] k]ZsL tyf sfo{ ;Dkfbg

hdfgt hkmt u/L ;fj{hlgs vl/b P]g, lgodfg';f/ sfnf];"rLdf /fVg], 7]Ssf tf]8\g] jf cGo

cfjZos sf/jfxL ug'{kg]{df ;f] cg';f/ eP, gePsf] k/LIf0f ug'{ kb{5 .

#=% e]l/Pzg ;DaGwL hf]lvdx?

;fj{hlgs vl/b P]g, @)^# sf] bkmf %$ tyf lgodfjnLsf] lgod !!* df vl/b ;Demf}tf

ubf{sf avt k"jf{g'dfg ug{ g;lsg] sfdsf] k|fljlws k'i6\ofOF ;lxt e]l/Pzg ug{ ;Sg]

Joj:yf 5 . e]l/Pzg ;DaGwdf lgDg k|sf/sf hf]lvdx? /xg ;Sg] x'Fbf ;f] ;DaGwdf

n]vfk/LIf0fsf qmddf uxgtfk"j{s ljZn]if0f u/L k/LIf0f ug'{ kb{5 M—

• kof{Kt cWoog, ljZn]if0f tyf ;j]{If0f a]u/ k"jf{wf/ lgdf{0f ;DaGwL cfof]hgfx?sf] nfut

cg'dfg :jLs[t u/L 7]Ssf Joj:yf ug]]{ kl/kf6Ln] clwsf+z cfof]hgfx?df e]l/Pzg

clgjfo{ h:t} ag]sf] 5 .pbfx/0fsf nflu sf7df8f}F pkTosfdf vfg]kfgL ljt/0f k|0ffnL

lgdf{0f;Fu ;DalGwt Ps cfof]hgfn] cf= j= @)&).&! df ;~rflnt!$ 7]Ssf Kofs]hdWo]

* j6f Kofs]hdf # k6s;Ddsf] e]l/Pzgaf6 #$ k|ltzt;Dd yk nfut Joxf]/]sf]

kfOPsf] 5 .

• ;8s lgdf{0f cfof]hgfx?df lgdf{0f Joj;foLx?n] nfut cg'dfgsf] t'ngfdf Go"g /sd

saf]n ug]{ / ;f] sf] Ifltk"lt{ :j?k cfjZostf gb]lvPsf cfO6d÷sfo{df klg e]l/Pzg

ug]{ u/]sf] sf/0faf6 e]l/Pzg cfb]z lgoldt cfsl:dstf ag]sf] 5 .

• s'g} cfO6dsf] z'? kl/df0fdf @% k|ltzteGbf a9L yk ug'{kg]{ / ;f] cfO6dsf] d"No s"n

;Demf}tf /sdsf] ! k|ltzteGbf a9L x'g] cj:yfdf @% k|ltzteGbf a9L x'g] kl/df0fsf]

nflu lgdf{0f Joj;foL;Fusf] cfk;L ;xdltaf6 gofF b/ sfod ug{ ;Sg] Joj:yf



;Demf}tfdf ul/Psf] x'G5 . o;/L gofF b/ lgwf{/0f ubf{ ;f] cfO6dsf] kl/df0f tyf b/

ljZn]if0f gu/]sf] x'g ;Sg] ;fy} lgdf{0f Joj;foLn] z'?df 7]Ssf 36] cg';f/ x'g] u/L /]6

g]uf]l;Pzg gu/]sf] x'g ;Sg] x'Fbf o; tk{m Wofg lbO{ k/LIf0f ug'{kb{5 .

• lgdf{0f Joj;foLn] z'? ;Demf}tfdf nfut cg'dfgeGbf 36L sf]6 u/]sf] cfO6ddf gofF b/

lgwf{/0f ug]{ t/ nfut cg'dfgeGbf a9L sf]6 u/]sf] cfO6ddf @% k|ltzteGbf a9L

e]l/Pzg ePsf] eP klg aL= cf]= So"= b/ eGbf 36L x'g hfg] ePsf]n] gofF b/ lgwf{/0f

gug]{ k|j[lQ /x]sf]n] tk{m klg Wofg lbg' kb{5 .

• aL= cf]= So"= df a9L b/ /x]sf cfO6dsf] kl/df0f a9L /fvL e]l/Pzg x'g] u/]sf]

kfOPsf]n] o; ;DaGwdf kof{Kt k|fljlws k'i6\ofOF /x], g/x]sf] k/LIf0f ug'{kb{5 .

• ;fO6 sl08zg tyf cfjZostf cg';f/ e]l/Pzg hf/L ul/Psf] pNn]v x'g] t/ sfo{

u/fpFbf sltko cfO6ddf e]l/Pzgaf6 sfod ePsf] kl/df0feGbf 36L÷a9L x'g] u/L

sfo{ u/fpg] u/]sf] klg b]lvG5 .

• ;Demf}tf adf]lhd lgdf{0f sfo{ ;DkGg gePsf] sf/0faf6 hg/n cfO6ddf ;dfj]z u/L

sfdsf] kl/df0f lglZrt ePsf / nd;ddf /fv]sf] cfO6ddf ;d]t e]l/Pzg u/L yk

e'tmfgL lbg] u/]sf] kfOPsf] 5 . hg/n tyf nd;d cfO6ddf /fv]sf] / sfdsf] kl/df0f

lglZrt u/]sf] cj:yfdf e]l/Pzg ug{ ldNg] b]lvFb}g .

#=^ Dofb yk ;DaGwL hf]lvdx?

;fj+hlgs vl/b lgodfjnL, @)^$ sf] lgod !@) df vl/b ;Demf}tfsf] Dofb yksf] nflu

sfa' aflx/sf] kl/l:ylt pTkGg x'g'kg]+ Pj_ ;dodf sfo+ ;DkGg ug]+ k|of; u/]sf] x'g'kg]+, Ps

xKtf klxn] lgj]bg lbg'kg]+ Joj:yf 5 . To:tf] cj:yfdf lgdf{0f Joj;foLsf] lgj]bgdf

pNn]lvt sf/0f dgfl;a b]lvPdf ^ dlxgf;Ddsf] cjlw af]nkq :jLs[t ug]{ clwsf/Ln] /

;f]eGbf a9Lsf] cjlw ljefuLo k|d'vn] yk ug{ ;Sg] Joj:yf 5 . Dofb yk ;DaGwdf b]lvg

;Sg] Joxf]/fx? b]xfo cg';f/ 5g\ M—

• lgdf{0f Joj;foLn] Dofb yksf nflu k|:t't u/]sf sf/0f tyf cfwf/ h:t} M— aGb,

x8\tfn, OGwg cefj, lgdf{0f ;fdu|L cefj, sfdbf/ cefj, clws jiff{, :yfgLo cj/f]w

cflb pk/ kof{Kt ljZn]if0f a]u/ Dofb yk x'g] u/]sf] x'g ;Sg],

• Dofb yksf] lgj]bgdf pNn]lvt sf/0f tyf cfwf/x?nfO{ k'i6\ofOF ug]{ ;kf]l6{Ë 8s'd]06\;

;+nUg gePsf] cj:yfdf klg Dofb yk x'g] u/]sf] x'g ;Sg],

• lgdf{0f Joj;foLx?n] ;dodf Dofb yksf] lgj]bg lbg] gu/]sf tyf lgj]bg sfof{nodf

btf{ x'g] gu/]sf],

• Pp6} sf/0f hgfO{ k6s, k6s Dofb yk x'g] u/]sf] x'g ;Sg],



• Dofb yksf] lg0f{o ug{ nfdf] ;do nufpg] u/]sf],

• lgdf{0f Joj;foLsf] nfk/jfxLsf] cj:yfdf klg ;fj{hlgs vl/b tyf ;Demf}tf cg';f/ k"j{ lgwf{l/t Ifltk"lt{ c;"nL a]u/ Dofb yk u/]sf] x'g ;Sg],

• Dofb yksf] lg0f{odf k"j{ lgwf{l/t Ifltk"lt{ nufpg'kg]{ jf gkg]{ ljifodf pNn]v x'g] gu/]sf],

• k6s k6s Dofb yk tyf e]l/Pzg eP/ klg cfof]hgfx? cw'/} cj:yfdf /x]sf] x'g ;Sg] .

#=& d"No ;dfof]hg ;DaGwL hf]lvdx?

;fj{hlgs vl/b P]g, @)^# sf] bkmf %%-!_ df !@ dlxgfeGbf a9L cjlwsf] vl/b ;Demf}tf

sfof{Gjog ubf{ d"No ;dfof]hg ug{ ;lsg], bkmf %%-@_ df vl/b ;Demf}tf ug]{sf] l9nfOsf]

sf/0f sfd ;DkGg gePdf / lglZrt ah]6sf] cfwf/ -Lum Sum Contract_ df vl/b

;Demf}tf ePsf]df d"No ;dfof]hg ug{ g;lsg] Joj:yf 5 . d"No ;dfof]hg e'QmfgL ;DaGwdf

n]vfk/LIf0fsf] b[li6sf]0faf6 b]lvg ;Sg] ljrng÷clgoldttfx? b]xfo cg';f/ 5g\ M—

• slkko lgdf{0f sfo{sf lgdf{0f Joj;foLn] ;Demf}tfdf lgwf{l/t tflnsf cg';f/ sfo{ gu/]sf] cj:yfdf ;d]t g]kfn ;/sf/nfO{ yk Joef/ kg]{ u/L d"No ;dfof]hg e'QmfgL x'g] u/]sf],

• ;Demf}tfdf yf]s d"No ;"rL k|of]u ug]{ Joj:yf ePsf]df pkef]Qmf-v'b|f_ d"No ;"rLsf] cfwf/df d"No ;dfof]hg e'QmfgL u/]sf] x'g ;Sg],

• km/s d"No ;"rssf] k|of]u u/L d"No ;dfof]hg e'QmfgL u/]sf] x'g ;Sg],

• la8 8s'd]06\; tyf ;Demf}tfdf Hofnf, lgdf{0f ;fdu|L, OGwg, pks/0f k|of]u cflbsf] lglZrt ef/ tf]lsPsf]df d"No ;dfof]hgsf] ;"qdf ;f]eGbf km/s ef/ /fvL d"No ;dfof]hg /sd u0fgf u/]sf] x'g ;Sg],

• ;Demf}tfdf Hofnf, lgdf{0f ;fdu|L, pks/0f k|of]u cflbsf] cnu, cnu d"No ;"rL lng] u/L ;"q lgwf{/0f ePsf]df cf]e/cn d"No ;"rL -h;df vfBfGg, k]o kbfy{, nQf sk8f, ljnf;L j:t' cflb ;d]tsf] d"No ;dfj]z x'G5_ lnO{ d"No ;dfof]hg u0fgf u/]sf] x'g ;Sg],

• lalnË cjlw jf sfo{ ePsf] cjlweGbf c;DalGwt cjlwsf] d"No ;"rs lnO{ d"No ;dfof]hg e'QmfgL x'g] u/]sf],

• k|f]lehgn d"No ;"rsf+ssf] cfwf/df u0fgf ul/Psf] /sdnfO{ kl5 clGtd d"No ;"rsf+s k|fKt u/L d"No ;dfof]hg ug'{ kg]{df ;f] cg';f/ ug]{ u/]sf] gkfOPsf],

• ;Demf}tf cg';f/ s"n lan /sdaf6 df]lanfOh]zg k]ZsL s6\6L gu/L d"No ;dfof]hg e'QmfgL x'g] u/]sf],



• d"No ;"rL 36]sf] cj:yfdf klg d"No ;dfof]hg u/L e'QmfgL ug'{kg]{ /sd 36fpg'kg]{df ;f] cg';f/ ug]{ cEof; g/x]sf],

• ;Demf}tfsf] s]xL ;dokl5 e]l/Pzgaf6 yk ePsf] gofF cfO6d / gofF b/ sfod ePsf] cfO6dsf] d"Nodf ;d]t z'? ;Demf}tf cg';f/s} cfwf/ d"No /fvL d"No ;dfof]hg e'QmfgL x'g] u/]sf],

• Dofb yksf] lg0f{o ubf{ æyk cfly{s bfloTj gkg]{ u/LÆDofb yk ul/Psf] egL pNn]v ePsf] cj:yfdf klgd"No ;dfof]hg e'QmfgL x'g] u/]sf],

• dxfn]vf k/LIfssf] %$ cf}F jflif{s k|ltj]bgdf pNn]v ePsfd"No ;dfof]hg e'QmfgL ;DaGwL s]xL Joxf]/f lgDgfg';f/ 5g\ M— o lgdf{0f Joj;foLsf] sf/0fn] tf]lsPsf] Dofbdf sfo{ gePsf]df klg Ps k'n

cfof]hgfn] &lgdf{0f Joj;foLnfO{ ?= # s/f]8 &@ nfv d"No ;dfof]hg jfkt

e'QmfgL u/]sf] .

o ;Demf}tfdf g]kfn /fi6« a}Íaf6 k|sflzt x'[g] pkef]Qmf d"No ;"rLsf] cfwf/df d"No

;dfof]hg u0fgf ug{] Joj:yf ePsf]df Ps nf]sdfu{ cfof]hgfn] pkef]Qmf

d"No;"rLsf] cvfB kbfy{sf] ;"rLnfO{ cfwf/ dfgL ?= @ s/f]8 & nfv d"No

;dfof]hg jfkt e'QmfgL u/]sf] .

o lgdf{0f Joj;foLn] ;Demf}tfadf]lhd dfOn:6f]gsf] cfwf/df k|ult gu/]sf] egL

k"j{lgwf{l/t Ifltk"lt{ c;'n u/]sf] cj:yfdf klg Ps cfof]hgf lgb]{zgfnon]?= !

s/f]8 && nfv d"No ;dfof]hg e'tmfgL lbPsf] .

o Ps k'n cfof]hgfn] Psd'i6 sfo{ ;Dkfbg -nd;d sG6«fS6_ ;Demf}tfdf ?= !

s/f]8 !) nfv d"No ;dfof]hg e'QmfgL lbPsf] .

o Ps k'n cfof]hgfn] g]kfn /fi6« j}Íaf6 k|sflzt yf]s d"No ;"rLsf] cfwf/df d"No

;dfof]hg u0fgf ug'{kg]{df pkef]Qmf d"No;"rLsf] cfwf/df u0fgf u/L ?= @! nfv

d"No ;dfof]hg e'QmfgL lbPsf] .

#=* pkef]Qmf ;ldlt kl/rfng ;DaGwL hf]lvdx?

;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (& df pkef]Qmf ;ldlt jf nfeu|fxL

;d'bfoaf6 lgdf{0f sfo{ u/fpg] ;DaGwL sfo{ljlw pNn]v 5 . pkef]Qmf ;ldlt jf nfeu|fxL

;d'bfoaf6 lgdf{0f sfo{ u/fpg] ;DaGwdf x'g ;Sg] hf]lvdx?-n]vfk/LIf0fsf] b[li6sf]0faf6_

b]xfo cg';f/ 5g\ M—

• pkef]Qmf ;ldltaf6 u/fOg] sfo{sf] cfO6d b/df cf]e/x]8 ;dfj]z ug{ gldNg]df ;f] ;d]t ;dfj]z ePsf] b/af6 e'QmfgL ePsf] x'g ;Sg],

• ;Demf}tfdf pNn]lvt hg;xeflutfsf] c+z s\6\6f gu/L e'QmfgL x'g ;Sg],



• ;Demf}tf cg';f/sf] k'/f sfd gePsf] cj:yfdf klg g]kfn ;/sf/sf] tk{msf] k'/f /sd e'QmfgL ug]{ t/ pkef]Qmf ;ldltsf] hg;xeflutfsf] c+z glnPsf] jf 36L lnPsf] x'g ;Sg],

• ?= ! s/f]8eGbf a9L nfut cg'dfg ePsf] lgdf{0f sfo{ pkef]Qmf ;ldlt jf nfeu|fxL ;d'bfoaf6 u/fPsf] x'g ;Sg],

• hl6n k|fljlws kIf ;dfj]z x'g] vfnsf tyf x]eL OlSjkd]06 k|of]u ug'{kg]{ k|s[ltsf lgdf{0f sfo{ klg pkef]Qmf ;ldltnfO{ lhDdf lbPsf] x'g ;Sg],

• k|fljlws cg'udg, ;'k/Lj]If0f tyf u'0f:t/ cfZj:ttfsf] nflu cfjZos ;+oGqsf] Joj:yf gePsf] x'g ;Sg] .

• lgdf{0f sfo{ ;DkGg ePkl5 ;f]sf] /]vb]v tyf dd{t ;Def/ ug]{ lhDd]jf/L ;d]t tf]sL cfof]hgfsf] :jfldTj pkef]Qmf ;ldlt jf nfeu|fxL ;d'bfonfO{ x:tfGt/0f ug'{kg]{df ;f] cg';f/ gu/]sf] x'g ;Sg] .

$= pk;+xf/

;fj{hlgs vl/b tyf lgdf{0f sfo{sf] nfut a9\g' tyf ck]lIft k|ltkmn xfl;n gx'g'df ljsf;

cfof]hgfx? ;+efJotf cWoog a]u/ 5gf}6 x'g], cfof]hgf 5gf}6sf cfwf/ kfngf gx'g], kof{Kt

cWoog, ljZn]if0f tyf ;j]{If0f a]u/ nfut cg'dfg tof/ x'g], ;dodf kof{Kt ah]6sf] Joj:yf

gx'g], sfo{qmd tyf clVtof/L ;dod} k|bfg gug{], cfof]hgf÷sfo{qmdx? bIftfk"j{s

sfof{Gjog gx'g], hl6n sfg"gL ;Ldf cflb k|d'v /x]sf 5g\ . sfg"gsf] kl/lwleq /x]/ cfly{s

sf/f]af/ ;~rfng ug]{÷u/fpg], P]g lgoddf ;do ;fk]If ;+zf]wg ug]{, sfg"gsf] pNn+3g eP,

u/]df b[9tfk"j{s sf/jfxL ug]{, vl/b Joj:yfkg k|lt:kwL{ / k|efjsf/L agfpg], tfn's

lgsfoaf6 cg'udgnfO{ ;'b[9 t'Nofpg] nufotsf sfo{df ;'wf/ u/fO{ ;fj{hlgs lgdf{0f

nfutdf Go"gtf Nofpg]tyf ;f]sf] plrt k|ltkmn xfl;n ug]{, u/fpg] sfo{df n]vfk/LIf0fsf]

cxd\ e"ldsf /x]sf] x'G5 .

;Gbe{ ;"rL M—

!= ;fj{hlgs vl/b P]g -klxnf] ;+zf]wg ;lxt_, @)^#, sfg"g lstfa Joj:yf ;ldlt,

aa/dxn .

@= ;fj{hlgs vl/b lgodfjnL -kfFrf}F ;+zf]wg ;lxt_, @)^$, sfg"g lstfa Joj:yf

;ldlt, aa/dxn .

#= zdf{, /d]z s'df/, g]kfndf ;fj{hlgs vl/b Joj:yfkg, l;4fGt / Jojxf/ .

$= dxfn]vf k/LIfssf] ljleGg jflif{s k|ltj]bgx? .

%= www.ppmo.gov.np

g]kfnL v08 ;fj{hlgs vl/b / sf/f]jf/sf] lg0f{o


;fj{hlgs vl/b;fj{hlgs vl/b;fj{hlgs vl/b;fj{hlgs vl/b / sf/f]jf/sf] lg0f{o/ sf/f]jf/sf] lg0f{o/ sf/f]jf/sf] lg0f{o/ sf/f]jf/sf] lg0f{o

�� hgs/fh uf}td*

!= k[i7e"ldM Joa:yfkgsf] dfGotf cg';f/ æs'g} klg sfdug{ dxTjk"0f{ / hl6n b'O{j6f kf6f

-s_ k|fyldstf tf]Sg] / -v_ lg0f{o lng ;Sg] Ifdtfsf] ljsf; ug]{ sfo{ k5{g . s'g}klg

k|sf/sf] hf]lvdsf] ;fdgf gul/sg lg0f{o glnP/ a;]df emg} a9L vt/fdf kg{ ;Sg]

;Defjgf /x]sf] x'g ;S5 . t;y{,lg0ff{os kbdf a:g]n] ;fj{hlgs vl/b ;DaGwL hf]lvdsf]

;Daf]wg ug]{ / afFsL eP ;fdgf u/]/ eP klg lgikIf, plrt / sfof{Gjogof]Uo lg0f{o ug{

;Sg' k5{ . ;+u7gfTds :j?k tyf sfg"gL ;+/rgfsf] dxTjk"0f{ ldof] g} clwsf/ xf] . t/

clwsf/;+u} st{Jo Psbd} lgs6 x'G5, lgofn]/ x]/]df ljgf st{Jo clwsf/sf] k|fKtL / pkof]u

lbuf] x'g ;Qm}g . s'g} klg lhDd]jf/ JolQmn] lhDd]jf/L k'/f ug{ clwsf/sf] k|of]u u/]/ lg0f{o

lnP kl5 bfloTjsf] klg ;[hgf ePsf] x'G5 . s'g} klg lg0f{o ug'{ eGbf cufl8 Joa:yfkg la1

6f]d /laG; (Tom Robbins) sf] egfO{ “A decision maker should map out their goals,

make mature decisions and learn to take responsibility for their decisions. Stay

committed to your decisions, but stay flexible in your approach” nfO{ Joaxfl/s

lx;fjn] ;d]t dgg\ ug{' k5{ .

oo;} ;Gbe{df ;fj{hlgs vl/bsf] sfo{df klg ;g\ @)!& sf] cy{zf:q tkm{sf] gf]an k'/:sf/sf]

s]xL c+zsf] dxTj /x]sf] b]lvPsf]n] oxFf pNn]v ul/Psf] 5 . k'/:sf/ ;ldltn] u/]sf] 3f]if0ff

cg';f/ ;g\ @)!& sf] cy{zf:q tkm{sf] gf]an k'/:sf/df æljx]el/on Osf]gf]ldS;Æ ;+aGwL

cWoog, cg';Gwfgjf6 ;du|df :yflkt tYo kQf nufpg cfly{s cg';Gwfg / ljZn]if0f ug]{

cd]l/sL cyzf:qL l/rf8{ y]n/n] k|ltkbfg u/]sf] cy{zf:qsf] zAb glhË cyf{t ;sf/fTds

b[li6sf]0f cg';f/ cfd–dflg;df lja]ssf] sdL ePdf s;/L v/fa jf c;fGble{s ljif0f 5gf}6

u5{ / ;f]xL sf/0fn] ck]lIft k|ltkmn k|fKt ug{ g;Sg] cj:yf /xG5. pgsf] cWoogn]

dflg;sf] Joaxf/ ;w} laj]s ;Ddt / plrt gx'g] ePsfn] pgLx?nfO{ /fHoaf6 dfu{ lgb]{zg

ug'{ k5{ eGg] dfGotf /fv]sf 5g\ . t;y{ unt lsl;dsf] 5gf}6 ug]{ sfo{af6 d'lQm kfpg * k"j{ pk–dxfn]vfk/LIfs, dxfn]vfk/LIfssf] sfof{no

;fj{hlgs vl/b / sf/f]jf/sf] lg0f{o g]kfnL v08


dflg;n] ;xL lg0f{o ug{sf nflu s;/L ;xof]u lng ;S5 eGg] kIfdf s]lGb|t /x]sf] 5 .

To:t} pgsf] o; sfo{n] dflg;nfO{ cGo kIfsf cltl/Qm unt cfly{s lg0f{o lng] sfo{df

/f]Sg vf]h]sf] 5 . ;f]xL sf/0f, ;fj{hlgs vl/bdf klg lg0f{ostf{n] k|fljlws kIf, cfly{s

k|zf;g, k|zf;sLo Joa:yf / sfg"gsf] cfwf/ lnP/ lg0f{odf hfg' k5{ .

o; n]vdf ;fj{hlgs vl/b;+u ;DalGwt sf/f]jf/df lg0f{oug]{ cfwf/, k|df0f, k|fljwLs

k'i6\ofO{, sfof{no k|d'vsf] clwsf/, Ps tx dflysf]] clwsf/ tyf lhDd]jf/L cflb ;DaGwdf

k|:t't ug]{ k|of; ePsf] 5 . vf;u/L, n]vfk/LIfsnfO{ ;fj{hlgs vl/bsf sf/f]jf/df Ps tx

dflysf] clwsf/Lsf] cfjZostf kg]{ cj:yfdf s;/L sxfFaf6 lg0f{o eO{ sfo{sf] yfngL eP

gePsf] ;DaGwdf k/LIf0f sfo{df of]] n]vn] s]xL xb ;Dd ;xof]u k'¥ofpg] ck]Iff ul/Psf]

5 . lg0f{ostf{n] sfof{nosf] sfdsf] lznl;nfdf ;fj{hlgs vl/b ;DaGwL lg0f{osf] nflu

kmfOn k]z ePdf lghn] cfˆgf] clwsf/ leq jf Ps tx dflysf] clwsf/sf] sfo{If]q leq k5{

ls eg]/ vf]hu/L lghn] sfg"g ;Ddt ug{'k5{ . o;sf nflu;fj{hlgs vl/b P]g, @)^# / ;fj{hlgs vl/b lgodfjnL, @)^$ df Ps tx dflysf] clwsf/L (one level higher

authority)Æ af6 lg0f{o lng' kg]{ cj:yfsf] ;DaGwdf pQm P]g lgodsf ljleGg k|fawfgdf

lghsf] dxTj / e"ldsfsf] laifodf 7fpF–7fFpdf pNn]v u/]sf]n] ;f]xL ;DaGwdf oxfF k|:t't ug]{

sfo{ ePsf] 5 .

@= kl/efiffM ;fj{hlgs vl/b P]g,@)^# cg';f/ æPs tx dflysf] clwsf/LÆ eGgfn] ;/sf/L

lgsfo tkm{ sfof{no k|d'vsf] xsdf If]qLo sfof{no ePsf]df ;f] sfof{nosf] k|d'v / If]qLo

sfof{no gePsf]df ;DalGwt ljefusf ljefuLo k|d'v, If]qLo k|d'vsf] xsdf ;DalGwt

ljefusf ljefuLo k|d'v, ljefuLo k|d'vsf] xsdf ;DalGwt dGqfno, ;lrjfno jf cfof]usf



;lrj, ;lrjsf] xsdf ;DalGwt ljefuLo dGqL jf /fHodGqL / ;+j}wflgs c+u jf lgsfosf

;lrj jf k|zf;sLo k|d'vsf] xsdf ;DalGwt ;+j}wflgs c+u jf lgsfosf] k|d'v / cGo

;fj{hlgs lgsfosf] xsdf vl/b ug]{ lgsfo eGbf Ps tx dflysf] lgsfosf] k|d'v / To:tf]

lgsfo gePsf] cj:yfdf pQm ;fj{hlgs lgsfosf] ;~rfns ;ldlt jf o:t} cGo lgsfo

;Demg' k5{ . P]gn] lbPsf] kl/efiff cg';f/ æPs tx dflysf] clwsf/LÆ nfO{ lgDg cg';f/ cem

a9L ;+If]kdf k|i6 ug{ ;lsG5 .

s|=;+= ;/sf/L lgsfo tkm{ klxnf] ljsNk bf];|f] ljsNk

!= sfo{fno k|d'vsf] xsdf If]qLo sfof{no ePsf]df ;f] sfof{nosf] k|d'v

If]qLo sfof{no gePsf]df ;DalGwt ljefuLo k|d'v

@= If]qLo k|d'vsf] xsdf ;DalGwt ljefuLo k|d'v, — #= ljefuLo k|d'vsf] xsdf ;DalGwt dGqfno,

;lrjfno jf cfof]usf] ;lrj,

—

$= ;lrjsf] xsdf ;DalGwt ljefuLo dGqL jf /fHodGqL

—

%= ;+j}wflgs c+u jf lgsfosf] ;lrj jf k|zf;sLo k|d'vsf] xsdf

;DalGwt ;+j}wflgs c+u jf lgsfosf] k|d'v

—

^= cGo ;fj{hlgs lgsfosf] xsdf vl/b ug]{ lgsfo eGbf Ps tx dflysf] lgsfosf] k|d'v

lgsfo gePsf] cj:yfdf To:tf] ;fj{hlgs lgsfosf] ;~rfns ;ldlt jf cGo To:t} lgsfo .

#= k|lt:yfkg jf lj:tf/M ;fj{hlgs vl/b P]g,@)^# sf] bkmf $! -3_ cg';f/ df}h'bf dfn;fdfg

jf ;]jf jf hl8t ;+oGqsf] kf6{k"hf{sf] k|lt:yfkg jf lj:tf/ ug{ cfk"lt{stf{ jf k/fdz{bftf

jf ;]jfk|bfos kl/jt{g u/]df ;fj{hlgs lgsfodf /x]sf] dfn;fdfg jf ;]jfx? k|lt:yfkg jf

lj:tf/ ug{ g;lsg] s'/f k|dfl0ft eO{ ;fljssf] cfk"lt{stf{ jf k/fdz{bftf jf ;]jf

k|bfosaf6 tf]lsPsf] ;Ldf leqsf] k|f]k|fO6/L :j?ksf] cltl/Qm dfn;fdfg jf ;]jf vl/b ug'{

k/]sf] cj:yfdf vl/b ug{ ;af]{RRf sfo{sf/L lgsfosf] :jLs[lt lng' kg{] x'G5 .

$= vl/b ;Demf}tfsf] cGToM P]gsf] bkmf %( -!)_ cg';f/;fj{hlgs lgsfo;Fu vl/b ;Demf}tf

ug]{n] ;Demf}tf adf]lhd sfd z'? gu/]df, sfd z'? u/L aLr}df 5f]8]df jf ;Demf}tf adf]lhd sfdsf] k|ult (Right quantity) gu/]df ;fj{hlgs lgsfon] To:tf] ;Demf}tf h'g;'s} avt

cGTo ug{ ;Sg]5 . ;Demf}tf cGTo ePdf ;f] sfd jfkt /fv]sf] k"/} hdfgt hkmt x'g] Joj:yf



5 . ;Demf}tf cGTo ePsf] sf/0fn]] ;Demf}tf adf]lhd afFsL /x]sf] sfo{ k"/f ug{ h] hlt /sd

cfjZos k5{ ;f] /sd To;/L ;Demf}tf adf]lhd sfo{ gug]{ af]nkqbftfaf6 ;/sf/L afFsL

;/x c;'n pk/ ug]{ Joj:yf 5 . ;Demf}tf cGTo ePdf To:tf] ;Demf}tf adf]lhd afFsL /x]sf]

sfo{ k"/f ug{sf nflu bkmf @% adf]lhd v'nf af]nkqsf] dfWodaf6 5gf}6 ePsf

af]nkqbftfx? dWo]af6 kGw| lbgsf] Dofb lbO{ tf]lsP adf]lhd cfly{s k|:tfj dfu u/L

;Demf}tf ug{ ;lsg]5 . oL dflysf sfo{ug{sf nflu cfly{s k|:tfj dfu ug'{ cl3 Ps tx

dflysf] clwsf/Laf6 :jLs[tL lnP/ vl/b k|ls|ofsf] canDag u/L vl/b sf/afxL k|f/De ug'{

kg]{ b]lvG5 .

%= kbflwsf/Lsf] cfr/0fM ;f]xL P]gsf] bkmf ^! -r_ adf]lhd;fj{hlgs lgsfosf] vl/b of]hgf

th'{df ug]{, vl/b sf/afxL ;~rfng ug]{, vl/b ;Demf}tf sfof{Gjog ug]{ jf vl/b ;DaGwL

tf]lsP adf]lhdsf] cGo sfd ug]{ sfo{df ;+nUg s'g} kbflwsf/Ln] o; P]g adf]lhd cfr/0fsf]

kfngf ug'{ kg]{5 . h:t} cfkm" ;+nUg ePsf] vl/b sf/afxLdf cfˆgf glhssf gft]bf/x?n]

af]nkqbftf jf k|:tfjbftfsf] ?kdf efu lnPsf] hfgsf/L x'g cfPdf cfkm" eGbf Ps tx

dflysf] clwsf/LnfO{ t'?Gt hfgsf/L lbO{ To:tf] vl/b sf/afxLaf6 cfkm" cnu x'g' kg]{] 5 .

^= ljz]if kl/l:yltM ljz]if kl/l:ylt pTkGg eO{ tTsfn vl/b gubf{ ;fj{hlgs lgsfonfO{ yk

xfgL–gf]S;fgL x'g] cj:yf cfO{ k/]df P]gsf] bkmf ^^ cg';f/;fj{hlgs lgsfon] tTsfn vl/b

ug{ u/fpg ;Sg]5 . ;fj{hlgs lgsfosf k|d'vn]] kl/l:ylt / tTsfn ug'{ kg]{ vl/b ;DaGwL

lj:t[t ljj/0fsf] hfgsf/L Ps tx dflysf] clwsf/LnfO{ lbg' kg]{5 .

&= k|lqmof ckgfpg' gkg]{M P]gdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf] cj:yfdf cGo

bkmfdf ePsf] Joa:yf adf]lhd vl/b k|lqmof gckgfO{ P]gsf] bkmf ^& df pNn]v ePsf sfo{sf] ;DaGwdf dflyNnf] jf ;DalGwt kIf (Right place) af6 ePsf] lg0f{o jf ;DalGwt

kIf;+u ePsf] ;xdtL adf]lhd ug'{ kg]{ pNn]v 5.

s||=;+= ljifosf] lsl;d s] sf/0f s] agfpg] s:n] :jLs[t ug]{ ! -s_ ;'/Iff, ;fdl/s jf

k|lt/Iff /fli6«o ;'/Iff jf k|lt/Iff ;DaGwL b[li6sf]0faf6 pko'Qm gx'g]

vl/b ug{'kg]{ sf/0f v'nfO{ 5'6\6} sfo{ljlw lgwf{/0f ug'{ kg]{

g]kfn ;/sf/n] lg0fo{ u/]df

! -s_ a}b]lzs ;xfotf jf C0fdf ;~rflnt sfo{s|d

bft[ kIf;+u ePsf] ;Demf}tf adf]lhd

vl/b lgb]{lzsf -k|f]Sof]/d]G6 ufO{8nfOG;_ cg'?k

g]kfn ;/sf/sf kbflwsf/L;+usf] 5nkmnaf6 bft[ kIfn] no

objection



letterlbPdf ! -u_ Jofkfl/s sf/f]jf/ ug{]

tf]lsP adf]lhdsf ;fj{hlgs lgsfo

lghL If]q;Fu k|lt:kwf{ u/L Joj;fo ;~rfng ug]{

cfjZos sfo{ljlw agfO{

;fj{hlgs vl/b cg'udg sfof{nosf] ;xdlt lnO{ :jLs[t u/fpg]

! -3_ ;fdflhs, ;fF:s[lts sfo{qmd jf cf}Bf]lus, cfly{s, k|ljlw k|bz{g / k|a4{g

ljb]zdf cfof]hgf x'g] d]nf, dxf]T;j, 6«]8km]o/ jf k|bz{gL h:tf sfo{sf] nflu ljb]zdf vl/b ug'{ k/]df,



! -ª_ ljb]z l:yt g]kfnL /fhb"tfjf;, lgof]u h:tf ;fj{hlgs lgsfo

dfn;fdfg jf ;]jf vl/b ug'{ k/]df,



! -r_ ljdfg ;]jf ;~rfng ug{ :jLs[t k|fKt ;fj{hlgs lgsfo

;fj{hlgs lgsfon] PlePzg jf ljdfg;Fu ;DalGwt pks/0f vl/b ug'{ k/]df

vl/bsfo{ljlw agfO{ ljhg]z Knfg, nfO{km ;fOsn / g]6 k|]h]G6 EofNo" ;d]tsf s'/fx? ;dfj]z ug'{ kg]{


;fj{hlgs vl/b lgodfjnL, @)^$df Ps tx dflysf] clwsf/Lsf nflu ljleGg kl/j]zdf

ePsf] pQm lgodsf] Joa:yf lgDg adf]lhd ePsf] 5M—

*= :jLs[t u/fpg]M ;fj{hlgs vl/b lgodfjnL, @)^$ adf]lhd lgod % s df pNn]v

ePcg';f/ ;fj{hlgs lgsfosf k|d'vn] sfg"g adf]lhd n]vL k7fpg] sfo{df s'g} lgdf{0f

sfo{, dfn;fdfg jf ;]jf vl/b ug'{ cl3 :jLs[t jf :k]l;lkms]zg, of]hgf, gSzf, 8«O{Ë,

nfut cg'dfg, l8hfOg / ljz]if cfjZostf jf cGolja/0f sfof{no k|d'vn] cfk'mn] :jLs[t

u/]sf] kfOPdf lghn] ;f] ljifodf Ps tx dflysf] clwsf/LnfO{ hfgsf/L lbP/ Ps tx

dflysf] clwsf/Laf6 :jLs[t u/fpg kg]{ Joj:yf 5 . lgod !$ sf] -!_ / -@_ df lgdf{0f sfo{,

dfn;fdfg / cGo;]jfsf ;fy} k/fdz{ ;]jf ;DaGwL nfut cg'dfgsf] /sdut ;Ldfsf]

cfwf/df ;f] sf] :jLs[ltug]{ pNn]v ePsf] 5 . t/ lgod !$-#_ adf]lhd ;fj{hlgs lgsfosf]



k|d'v cfk"mn] o; lgod adf]lhd nfut cg'dfg :jLs[t ug{ gldNg] ePdf, nfut cg'dfg /

:k]l;lkms]zg,of]hgf, gSzf, l8hfOg, ljz]if lsl;dsf] cfjZostf nufot cGo lja/0fsf]

:jLs[t ug]{ Ps} txsf]] clwsf/ k|fKt clwsf/L ePdf Ps tx dflysf] clwsf/Laf6 :jLs[t

u/fpg' kg]{ Joxf]/f ;d]t pNn]v 5 .

(= q'l6 ;Rofpg]M ;fj{hlgs lgsfon] lgod !) -^_ adf]lhd tof/ ePsf] lgdf{0f sfo{sf] nfut

cg'dfg To:tf] nfut cg'dfg tof/ ug]{ k|fljlws eGbf Ps tx dflysf] k|fljlws jf

k|fljlwsx¿sf] ;d"xnfO{ l8hfO{g 8«O{ª ;d]t hfFRg nufO{ s'g} q'l6 b]lvPdf To:tf] q'l6

;Rofpg nufpg' kg]{5 . To:tf] lgsfodf dflyNnf] txsf] k|fljlws gePdf ljefuLo k|d'vn]

To:tf] nfut cg'dfg hfFrug]{ Joj:yf.

!)= b//]6sf] lgwf{/0fM lgod !)-%_ cg';f/ vl/b sfo{sf nflu b/efp, ef8f jf Hofnf ;d]t

pknAw x'g g;s]sf]] cj:yfdf To:tf] b//]6 lgwf{/0f ubf{ ljefuLo k|d'vn] tf]lslbPsf] b/efp,

ef8f jf Hofnfsf] cfwf/df lgwf{/0f ug'{ kg{]5 .

!!= lgwf{l/t ;LdfM lgod ^& -!s_ adf]lhd;fj{hlgs lgsfosf] k|d'vn] af]nkq /sdsf] lgwf{l/t

;Ldf gfl3 jf cGo sf/0fn] cfkm}n] :jLs[t ug{ gldNg] ePdf Ps tx dflysf] clwsf/Laf6

:jLs[t u/fpg' kg]{5 .

!@= cGt/fli6«o:t/sf] cfzokqM lgod &)-@_ adf]lhd ;fdfGotof ?= !) s/f]8 ?k}ofF eGbf a9L

/sdsf] k/fdz{ ;]jf vl/b ug'{k/]dfcGt/fli6«o:t/sf] cfzo kq dfu u/L ;fj{hlgs

lgsfon]lgod &)-$_ adf]lhd pQm k/fdz{ ;]jfsf] nflu cGt/fli6«o:t/sf] cfzokq dfu

ubf{ Ps tx dflysf] clwsf/Laf6 :jLs[t lng kg]{5 .

!#= u'0f:t/ ljlwM lgod &$-@_ sf] pklgod -!_ adf]lhd u'0f:t/ ljlw 5gf}6 ug{ ljefuLo

k|d'vsf] :jLs[lt lng' kg]{5 .

!$= ;f]e}m jftf{ lalwM lgod *@ cg';f/;fj{hlgs lgsfonfO{ pkof]uL / cfjZos kg]{ tfnLd,

uf]i7L / ;]ldgf/ h:tf ljifodf ;]jf lng' k/]df kfFrnfv ?k}ofF;Ddsf] k/fdz{ ;]jfdf

;fj{hlgs lgsfosf] k|d'v cfk}+mn] / ;f]eGbf dflysf] /sdsf] xsdf Ps tx dflysf]

clwsf/Lsf] :jLs[lt lnO{ ;f]e}m jftf{sf] dfWod ckgfO{ vl/b ug{ ;lsg]5 .

!%= cdfgtaf6 x'g] e'QmfgLM lgod (* adf]lhd ;fj{hlgs lgsfon] cdfgtaf6 lgdf{0fsf] sfd

ug{Ps tx dflysf] clwsf/Lsf] k"j{ :jLs[lt lng' kg]{5 . cdfgtaf6 lgdf{0f sfo{ ug'{ k/]df

To:tf] sfd Psnfv ?k}ofFdf ga9fO{ v08–v08 u/L jftf{af6 u/fpg jf lgdf{0f ;DaGwL sfd

cfjZos lgdf{0f ;fdfu|L pknAw u/fO{ Hofnfdf lbg ;lsg]5 .



!^= ;Demf}tf sfof{Gjogsf] Joj:yfM lgod !!!-!_ df;fj{hlgs lgsfon] vl/b ;Demf}tf

sfof{Gjog ubf{ ;Demf}tf tyf cfjZostfcg';f/ sfdsf cltl/Qm ;Demf}tf sfof{Gjogsf]

cfjlws k|ltj]bg Ps tx dflysf] clwsf/L ;dIf k]z ug]{ 5 .

!&= e]l/Pzg cfb]zM s'g} sf/0fn] ;do cefj eO{ jf cfsl:ds sfo{ ug'{ kg]{ jf k"jf{g'dfg ug{

g;Sg] cj:yf cfO{ t'?Gt yk sfd u/fpg k/]df o:tf] e]l/Pzg sfo{nfO{ P]g

cg';f/;fj{hlgs lgsfon] txut ;Ldfsf] cfwf/df ;DalGwt clwsf/Laf6 l:js[lt lnO{ pQm

e]l/Pzg sfo{ cufl8 a9fpg ;lsg] Joj:yf 5 . To;}n]lgod !!* adf]lhd vl/b ;Demf}tf

adf]lhd sfo{ z'? eO{ ;s]kl5 k|fljlws sf/0faf6 To:tf] sfo{sf] kl/df0fdf yk, 36 ug{ jf gof“ cfO6d yKg jf ;§f ug{ cfjZos b]lvPdf To:tf] yk36 tyf gof“ cfO6dsf] nfut

cg'dfg tof/ u/L lgod !!* -%_ cg';f/ ;fj{hlgs lgsfon] e]l/P;g cfb]z hf/L ubf{

ljz]if1x?sf] ;d"x dfkm{t cfjZos hfFra'em u/fO{ k|fKt l;kmfl/;sf] cfwf/df dfq hf/L ug{

;Sg]5 . P]gsf]] bkmf %$ sf] :jLs[t ug]{ ;Ldfsf] cwLgdf lgdf{0f sfo{, dfn;fdfg / k/fdz{

;]jfdf b]xfosf k|df0f / hfgsf/L -±_ lnP/ dfq e]l/Pzg cfb]z hf/L ug{ ;Sg]5M—

cfjZos lja/0f tyf hfgsf/L lgdf{0f sfo{sf] e]l/P;gubf{

dfn;fdfg jf cGo ;]jfsf] e]l/P;gubf{

k/fdz{ ;]jfsf] e]l/P;g ubf{

� lgdf{0f sfo{sf] l8hfO{g, 8«O{Ë tyf :k]l;lkms]zg cflb abNg' kg]{ cj:yf eO{ jf geO{ / abNg' kg]{ ePdf lgdf{0f sfo{sf] cfwf/e"t k|s[lt jf If]q kl/jt{g x'g] jf gx'g] s'/f

± ± —

� e]l/Pzgsf] k|fljlws k'i6\ofOF{ / sf/0f

± ± ±

� nfut cg'dfgdf k|efjkg]{ eP ;f] sf] k|ltzt :jLs[t

± ± ±

� aflif{s ah]6 / sfo{s|ddf k/] jf gk/]sf]]

± ± ±

� k/fdz{ ;]jfsf] sfo{If]q, cfjZostf, sfo{If]qut zt{, of]Uotf jf ljz]if1tf cflb abNg' kg]{, gkg]{ / abNg' kg]{ ePdf To:tf] ;]jfsf]cfwf/e"t k|s[lt jf If]q jf k|:tfljt bIf jf laz]if1 kl/jt{g x'g] jf gx'g] s'/f

— — ±



!*= nfut cg'dfg tyf e]l/o];gsf] :jLs[tLM ;fj{hlgs lgsfon] s'g} klg vl/b, lgdf{0f sfo{ jf

;]jf ;+aGwL ls|ofsnfksf] b'O{ s/f]8 ?k}ofF ;Ddsf] af]nkq cfAxfgsf] ;"rgfdf nfut cg'dfg

/sd v'nfpg' kg]{ x'G5 . To:t}, ;fj{hlgs vl/b P]g, @)^# cg';f/ ;fj{hlgs lgsfon] s'g}

klg vl/bsf] nflu tf]lsP adf]lhd nfut cg'dfg tof/ug{' kg]{ x'G5 . t/ kRrL; xhf/ ?k}of“ ;Ddsf] vl/b ug{ nfut cg'dfg ug{'kg]{ 5}g . ;fy}, ;fj{hlgs vl/blgodfjnL, @)^$

sf] lgod !), !!, !@,!# adf]lhd tof/ ePsf] nfut cg'dfgsf] lgDg /sdut ;Ldf sf]

ljrf/u/L sfg"gL cfwf/ lnP/ /sdsf] ;Ldf tyf k|fjwfg cg';f/ ;fj{hlgs lgsfosf k|d'v

jf lhDd]jf/ JolQm jf clwsf/ k|fKt clwsf/L jf lgheGbf Ps tx dflysf] clwsf/L af6

vl/b, lgdf{0f sfo{, k/fdz{ jf cGo ;]jf ;+aGwL lgDg cg';f/ :jLs[t ePsf] b:tfj]hsf]

cfwf/df n]vf zfvfn] clen]v ;d]t /fvL /sdsf] ;Ldfut Wofg lbP/ e'QmfgLsf] Joa:yf

ug'{k5{ M–

:jLs[t ug]{ clwsf/L sfof{no k|d'v

dfn;fdfg, lgdf{0f sfo{, cGo ;]jf tkm{ nfut cg'dfg lgod !), !! / !# adf]lhd :jLs[tug]{

k/fdz{ ;]jftkm{ nfut cg'dfg lgod !@ adf]lhd :jLs[tug]{

e]l/P;gsf] :jLs[lt ug]{

k|ltzt

� /fhkqflÍt t[tLo >]0fL jf ;f] ;/xsf] sfof{no k|d'vn]

?= Ps s/f]8 ;Dd ?= !) nfv;Dd –

� /fhkqflÍt l4tLo >]0fL jf ;f] ;/xsf] sfof{no k|d'vn]

?= kfFr s/f]8;Ddsf] ?=@% nfv;Ddsf] % k|ltzt ;Ddsf]

� /fhkqflÍt k|yd >]0fL jf ;f] ;/xsf] sfof{no k|d'vn]

?=!) s/f]8;Ddsf] ?=%) nfv;Ddsf] !) k|ltzt ;Dd

� ljefuLo k|d'vn]] ?=!) s/f]8 dfly hlg;'s} klg

?=%) nfv eGbf dfly !% k|ltzt ;Dd

� dGqfnosf ;lrj jf ;f] ;/xsf] ;DalGwt lgsfosf k|d'vn]]

— — !% b]lv @% k|ltzt ;Ddsf]

� ;fj{hlgs ;+:yfg / lgsfosf] xsdf ;+:yfsf] ;af]{Rr sfo{sf/L lgsfo

— — !% k|ltzt eGbf dflysf]

� ;fj{hlgs lgsfosf] xsdf g]kfn ;/sf/ dlGq kl/ifb\af6

— — @% k|ltzt eGbf dflysf]

� ljefuLo k|d'vaf6 ?=^) nfv ;Ddsf]vl/b sfo{sf]

— !% k|ltzt eGbf dflysf] e]l/P;g



!(= k|ltj]bgM lgod !@% cg';f/=lgdf{0f eP adf]lhdsf] gSzf / pklgod -#_ adf]lhd k]z ePsf]]

sfo{ ;DkGg k|ltj]bg ;DalGwt ;fj{hlgs lgsfon] af]nkq :jLs[t ug]{ clwsf/L ;dIf k]z

ug'{ kg]{ / ;fj{hlgs lgsfosf] k|d'v / af]nkq :jLs[t ug]{ clwsf/L Pp6} JolQm ePdf lgh eGbf Ps tx dflysf] clwsf/L (one level higher authority) ;dIf k]z ug'{ kg]{5 .

@)= sfo{ ;DkGg k|ltj]bgsf] hfFrM o; lgoddf cGoq h'g;'s} s'/f n]lvPsf] ePtfklg lgod !@%

-#_ cg';f/=lgdf{0fsfo{sf] k]z ePsf] sfo{ ;DkGg k|ltj]bg bz nfv ?k}ofF;Ddsf] lgdf{0f

sfo{sf] xsdf eP ;DalGwt ;fj{hlgs lgsfosf] k|d'v k|fljlws eP lgh cfkm}n] hfFr u/L /

k|fljlws geP cGo k|fljlws sd{rf/Laf6 hrfFpg ;Sg]5 . To;/L hfFr ubf{ jf u/fpFbf

To:tf] lgdf{0f sfo{ :jLs[t 8«O{Ë, l8hfO{g jf :k]l;lkms]zg adf]lhd ePsf] kfOPdf lghn]

sfo{ ;DkGg k|ltj]bg :jLs[t ug'{ kg]{5 / sfo{ ;DkGg ePsf] s'/fsf] hfgsf/L Ps tx

dflysf] clwsf/LnfO{ lbg' kg]{5 .

@!= nfut ;f]wegf{ ;Demf}tfM cg';"rL $ dfpNn]v eP cg';f/lgdf{0f Joj;foLn] PsfO{ b/

;Demf}tf adf]lhd sfd ug{ d~h'/ gug]{ jf ug{ g;Sg] 7"nf] hf]lvdo'Qm / sfd ug]{

kl/l:yltdf k"jf{g'dfg ug{ g;lsg] k|s[ltsf] lgdf{0f sfo{ u/fpgsf nflu nfut ;f]wegf{

;Demf}tf ug{ ;lsg]5 . of] ;Demf}tf cg';f/ ul/g] lgdf{0f sfo{ jfkt lgdf{0f Joj;foLnfO{

e'QmfgL lb+bf lghn] To:tf] lgdf{0f sfo{ ubf{ u/]sf] jf:tljs vr{, ;f] sfo{sf]] lz/f]ef/ vr{ /

:jLs[t nfut cg'dfgdf pNn]v ePsf] eP ;f] d'gfkmf ykL x'g cfPsf] /sd e'QmfgL lbg

;lsg]5 . of] ;Demf}tf u/L lgdf{0f sfo{ u/fpFbf ;fj{hlgs lgsfosf] k|d'vn] nfut

;f]wegf{sf] clwstd /sdsf] ;Ldf lgwf{/0f ug'{ kg]{5 / ;f] ;Ldf eGbf a9L nfut ;f]wegf{

lbg' kg]{ ePdf ljefuLo k|d'vsf] k"j{ :jLs[tL lng' kg]{5 .

@@= lgisif{M ;fj{hlgs vl/b lgofjfnL,@)^$ cg';f/ ;fj{hlgs vl/bsf]lgrf]8ut pb]Zo Go"gtd

d"NolÍt ;f/e"t ?kdf k|efju|fxL af]nkq sf] :jLs[ltsf] nflu g} xf] . pRrkb:y sd{rf/Ln]

lg0f{o ubf{ cfˆgf] sfo{ 6f]nLsf ;xsdL+{;+u sfg"g, k|df0f, clwsf/, lhDd]jf/L, kl/j]zsf

cfwf/ ljrf/ u/L lg0f{o u/]/ sfof{Gjog x'g ;Sg]df klg Wofg lbg' k5{ . Joa:yfkgsf csf{



g]t[TjbfoL larf/s tyf n]vs x/j6{ ;fOdg (Herbert Simon) n] lg0f{o ug]{ (decision

making) / Joa:yfkgnfO{ Ps} dfg]sf 5g . lsgsL lg0f{ok"j{ (pre-decision), lg0f{o ubf{sf]

cj:yf (at the time of decision) / lg0f{o kZrft (post-decision) sf k|ls|ofdf ;+nUg

Joa:yfkssf] ls|ofsnfk;+u ;fdfGo Joa:yfkssf] sfo{ (functions of managers) cyf{t

tL b'j}n] ug]{ sfo{ kof{ojfrL h:tf] Pp6} x'G5 .

ah]6 clVtof/L k|bfg u/]kl5 jf s'g} lgsfodf aflif{s ah]6sf] :jLs[lt kl5 ;fj{hlgs

vl/bsf sf/f]jf/x?df x'g] lgsf;f, vr{, afFsL, n]vfkfngsf ;fy} ;du| ?kdf cfjlws

k|ltj]bg, aflif{s ljQLo ljj/0f,n]vfk/LIf0f,j]?h" k|ltlqmof, a]?h" km:of}+{6 cflb sfo{x? lgoldt

?kdf x'Fb} /x]sf] ljifodf dGqfno jf cGo cflwsfl/s lgsfoaf6 cg'udg, lg/LIf0f, d"NofÍg

/ ;d:ofsf] ;dfwfgsf] nflu k|of;/t /xg' k5{ . rfn' vr{ j9\b} uPdf hgtfsf] dfunfO{

k'Flhut ah]6n] addressug{ /sd gk'Ug] x'G5 . t;y{, ;Lldt ;fwgsf] kl/rfngjf6

cfj:ostf adf]lhd lgwf{+l/t kl/df0f xfl;n u/L vr{sf] pkof]lutf / k|efjsfl/tf x'g] u/L

;fj{hlgs vl/bsf] lg0f{o lng] / ;f] sf] sfof{Gjog tyf Joa:yfkg kIfdf Wofg k'¥ofpg'

k5{ . o;af6 lhDd]jf/ clws[t, clwsf/ k|fKt clwsf/L, sfof{no k|d'v, vl/b clwsf/L, n]vf

k|d'v nufot ;DalGwt sd{rf/L, k|ljlws sd{rf/L, vl/b OsfO{df ;++nUg kbflwsf/L,

cfGtl/s tyf afXo n]vfk/LIfs, cg'udgstf{, cg';Gwfgdf sfo{/t nufotnfO{ Ps tx

dflysf] clwsf/L s'g sf/f]jf/ jf kl/l:ytLdf cfjZos x'G5 . 1fg lnO{ sfof{Gjog ug'{

dxTjk"0f{ x'G5 . t;y{ lg0f{o lnO{ sfo{ ug]{ Joj:yfdf :jLs[t k|fKt clwsf/Lsf] clwsf/ If]q

sfg"g ;Ddt eP gePsf] x]g{ h?/L x'G5 .

g]kfnL v08 g]kfndf of]hgfj4 ljsf;sf ljljw kIfx?


g]kfndf of]hgfj4 ljsf;sf ljljw kIfx?

g]q ;'j]bL æk|of;Æ*

!= kl/roM of]hgfj4 ljsf;sf] ljZj Oltxf; x]bf{ ljljw ljrf/x? /x]sf] kfO{G5 . d'nt /fi6«sf] ljsf;sf] ult lbuf] agfpgsf nflu of] df]8]n NofO{Psf] xf] . o;sf] nflu ;'lgof]lht k|oTgx? / cfly{s dlGbsf] c;/ sd ug{ tyf c;fdfGo cj:yfdf ;|f]t kl/rfngdf k|efjsfl/tf cfpg] h:tf cf}lrTo k'li6 ug{ oL cfwf/x? cl3 ;fg]{ u/]sf] xfdL kfpF5f} . bf]>f] ljZjo'4kZrft eg] k'FhLjfbL cy{tGqx?n] ;d]t ;fj{ef}d cf}hf/sf ?kdf ckgfpg yfn]sf x'g\ . ;dfhjfbL b]zdf of]hgfljgf ljsf;sf] kl/sNkgf g} gul/g] cj:yf ;d]t cfof] . hd{gL / O6fnLh:tf b]zdf t o'4 ug]{ Ifdtf j[l4 ug{sf nflu ;d]t k|of]u ul/Psf] lyof] . ;dli6ut ;f]rsf] ljsf;n] ;fDojfbsf] l;4fGt ljsf;nfO{ ;xof]u k'u]sf] cg'dfg ;d]t nufOof] . tyflk ;a}vfn] b]zx?df of]hgfsf] k|of]u s'g} g s'g} ?kdf ePs} kfOG5 . cfjlws of]hgf, bL3{sfnLg of]hgf, /0fg}lts of]hgf jf ljsf; of]hgf h] gfd lbOPsf] ePtfklg clxn] ljsl;t /x]sf, tLj| ljsf; ul//x]sf / clt ljkGgaf6 d'Qm x'g rflx/x]sf u/L ;a} vfn] d'n'sx?n] s'g} g s'g} ?kdf ljsf; of]hgfnfO{ k|of]udf NofPsf] cj:yf 5 .

@= of]hgfsf] cfjZostf

• ;Lldt ;|f]t ;fwgx?sf] k|fyldstfk"j{s pkof]u u/L lglZrt ;doleq glthf xfFl;n ug{

• j}b]lzs ;xof]u h'6fpg

• cf}wf]lus/0f tyf zx/Ls/0fnfO{ ult lbg

• cfof]hgfx? / jflif{s sfo{qmdnfO{ lgb]{lzt ug{

• ljsf;sf kfqx?nfO{ ;dGjofTds 9+un] /fli6«o p2]Zo k|flKtdf nufpg

• ;dtfd"ns ljsf;sf nflu gLltut vfsf k|:t't ug{

• gLlt, of]hgf / sfo{qmdaLr tfbfTDotf sfod ug{

• pknJw ljsf; ;fem]bf/x?sf] klxrfg u/L ;xhLs/0f, ;fem]bf/L jf ;xsfo{ ug{ .

#= g]kfnsf xfn;Ddsf of]hgfsf] cj:yf

ljsf;df /fHosf] e"ldsf z'?jft ub}{ cfGtl/s / jfx\o ;|f]tsf] kl/rfngsf nflu vfsf k|bfg

ug{df ljsf; of]hgf jf cfly{s of]hgf jf cfjlws of]hgf ;xof]uL g} /x]sf] dfGg'kb{5 .

hDdf b'O{k6s u/L # jif{ of]hgfljxLg jif{x? -Knfg xf]ln 8]_ elgPklg tL cjlwdf ;d]t

* ;x;lrj, g]kfn ;/sf/

g]kfndf of]hgfj4 ljsf;sf ljljw kIfx? g]kfnL v08


jflif{s of]hgfx? k|of]udf lyP . j}b]lzs ;xof]usf] k|flKtnfO{ ;+:yfut ?k lbg] dfWodsf

?kdf xf];\ jf ;fdflhs ljsf;sf nflu ;/sf/sf] ljlwjt x:tIf]k tyf hgzlQm k|I]fk0f Pj+

ljsf;sf nflu cfjlws of]hgfx? ;xof]uL g} /x] . ljsf;sf ;+efJo If]qx? klxrfg ub}{

lglZrt nIo k|flKt geP;Ddsf nflu lg/Gt/tf lbg] sfo{ k|f/lDes bzsx?df x'g] ;s]g .

:jfefj}n] /fhgLltsf] 5fFof of]hgf k|s[ofdf ;d]t k¥of] .

xfn;Dd sfof{Gjogdf cfPsf !$ j6} of]hgfx?sf] cf–cfˆg} ljz]iftf b]Vg ;lsG5 . ;du|df

eGg'kbf{ w]/}h:tf] of]hgfx? j}rfl/s k|s[ltsf lyP . s]Gb|b]lv :yfgLo tx;Ddsf] cGt/;DjGw

ls k|i6 ePg ls Psf]xf]/f] vfnsf] eof] . ;a}eGbf dxTjk"0f{ ljifo t hjfkmb]lxtf ls6fg ug'{

x''g'kg]{ xf] t/ of]hgfsf] k|s[of, glthf st}klg hjfkmb]lxtfsf] /]vf k|i6 b]lvb}g . b]zaflx/

k|of]udf /x]sf of]hgfnfO{ ;kmn agfpg] sltko cf}hf/x? g]kfndf ;d]t glelqPsf xf]Ogg\

t/ ltgLx?n] lg/Gt/tf kfpg jf ;+:yfut ?k lng eg] ;s]gg\ . h:t} dWosfnLg vr{

;+/rgfnfO{ pbfx/0fsf ?kdf lng ;lsG5 . To:t} of]hgf k|s[of / of]hgf ;+u7gnfO{ g]kfndf

;bf;j{bf ljjfbf:kb ljifo agfOof] . ultzLn x'g'kg]{ ljifo ljjfbsf] 3]/fdf /lx/xg' /fd|f]

xf]Og . /fhg}lts k|0ffnLdf tflTjs?kdf kl/jt{gdf ePsf] clxn]sf] ;Gbe{df klg gofF

zf;sLo ;+/rgfadf]lhd of]hgfk4ltnfO{ 9fNg / d'n'snfO{ ;d[l4tkm{ n}hfg] ;du| ljsf;sf]

;f]r cl3 ;fg{sf nflu ;d]t of]hgf k|0ffnLsf] dxTj /x]sf] bfjL ug{ ;lsG5 .

of]hgf jftfj/0f / of]hgf cg'zf;gljgf xfdLn] ;f]r]h:t} ;sf/fTds kl/0ffd k|fKt ug{ ;+ej

5}g . g]kfnsf] ljsf; k|s[ofdf ;':tL cfpg' tyf s'g} cj:yfdf t ljsf;eGbf klg

cljsf;sf] cj:yf b]lvg'df o:t} sf/0f lhDd]jf/ /x]sf b]lvG5g\ . of]hgfsf] dd{nfO{ nTofP/

ljgf tof/L nf]slk|o vfnsf gLlt / sfo{qmd /fVg' lj8Djgfsf] ljifo xf] . o;jfx]s d'n'ssf]

cy{tGqsf] ;+/rgfdf /x]sf] cbIftf / c;Gt'ng klg ljsf;n] ult glng'sf] d"n sf/0fsf]

?kdf /x]sf] xfdL kfpF5f} .

of]hgfj4 ljsf;sf] qmdnfO{ x]bf{ vf;u/L ;|f]t k|flKt / /fhg}lts kl/jt{gn] dfu u/]sf] wf/

cg';f/ of]hgfx?sf p2]Zo tyf /0fgLlt Pj+ k|fyldstfdf km]/jbn x'Fb} uPsf] b]lvG5 . h:tf]

klxnf] b]lv ;ftf};Ddsf of]hgfn] lnPsf] k|d'v wf/nfO{ lgofnf}+ M

klxnf] of]hgf M ;fdflhs ljsf; k|s[ofdf ;/sf/sf] e"ldsf .

bf]>f] of]hgf M tYof+s k|0ffnL, ;+:yfut ljsf;, ;+/rgfTds ;'wf/ .

t]>f] of]hgf M k"jf{wf/ ljsf; / ahf/ lgodg .

rf}yf] of]hgf M If]qLo ;Gt'ng / hgzlQm of]hgf .

kfFrf} of]hgf M /f]huf/L, hg;+Vofsf] Joj:yfkg, hgzlQm ljsf; .

5}7f} of]hgf M jftfj/0f ;+/If0f, cfwf/e"t cfjZostfsf j:t'sf] pknJwtf .



;ftf}F of]hgf M hg;+Vof of]hgf, ;+/rgfTds ;'wf/, PlzofnL dfkb08df k'¥ofpg] . of]hgfj4

ljsf;sf] qmddf s]xL ;'wf/fTds lrGtgsf] k|of]u klg ePsf] b]lvG5 .

To:t} ;ftf} of]hgf kl5sf of]hgfx?sf ljz]iftfx?nfO{ b]xfo cg';f/ /x]sf] kfO{G5M

cf7f}+ of]hgf M lghLs/0f, pbf/Ls/0f, ul/jL lgjf/0fdf hf]8, lbuf] ljsf; .

gjf}+ of]hgf M clen]v k|0ffnLdf ;'wf/, Joj:yfkg k/LIf0f, tflnd, k|zf;lgs cWoog /

vf]h, nf]s;]jf cfof]usf] :t/j[l4, ;fj{hlgs ;|f]t Joj:yfkgdf k|efjsfl/tf, ;'zf;g /

gful/s ;dfhnfO{ k|f]T;fxg, bL3{sfnLg ljsf;sf] cjwf/0ff cjnDjg .

bzf}+ of]hgf M dfgjflwsf/, g]t[Tj ljsf;, Ifdtf ljsf;, lghfdtL ;]jfsf] bIftf j[l4,

e|i6frf/ lgjf/0f, ljsf; k|of;sf] cg'udg / d"Nof+sg, Gofokflnsfsf] ;+:yfut ;'wf/,

;fj{hlgs Joj:yfkgnfO{ :jR5, r':t, ldtJooL, k|lt:kwL{, kf/bzL{, ;]jfd"ns jgfpg] .

cGtl/d # j6f of]hgf M /f]huf/L ;[hgf, lbuf] zflGt / ;b\efj, ;d[4, cfw'lgs, Gofok"0f{ /

;dfj]zL /fi6« lgdf{0f, clt ljkGg d'n'saf6 ljsf;f]Gd'vdf :t/f]Gglt x'g] .

rf}wf} of]hgf M cfTdlge{/ cy{tGq, lbuf] ljsf; nIoaf6 lgb]{lzt x'g] .

of]hgfn] k"0f{tf kfpg' eg]sf] sfof{Gjogsf] plrt k|jGw ;d]t ug]{ ePsf] x'Fbf of]hgfsf]

dd{adf]lhd jflif{s sfo{qmd ag] jf ag]gg\ eGg] ljifo k|d'v x'g cfpF5 . of]hgf af/]df

g]kfn b'O{ 9'+ufaLrsf] t?n x}g b'O{ l5d]sLaLrsf] ultzLn k'n xf] . b'O{ ckf/ ;+efjgfo'Qm

c;n l5d]sLaLrsf] ;'Gb/ tyf ljljwtfo'Qm b]z g]kfn xf] eGg] egfO{ ;d]t /x]sf] kfO{G5 .

ljBdfg ljsf;fTds ;jfnx?

• Go'g cfly{s j[l4b/

• c;dfgtf -If]qLo / ;fdflhs_

• ljk|]if0faf6 xfFlsPsf] cy{tGq

• ef/t;Fu a9\bf] Jofkf/ 3f6f

• sd pTkfbg / pTkfbsTj

• o'jfx?sf] ljb]z knfog

• zf;sLo Ifdtf sdhf]/

$= of]hgfsf] ;kmntfsf cfwf/

:ki6 cy{ /fhgLltsf] pkl:ylt ljsf;sf nflu /fhg}lts d]n / ;xdlt ;|f]t ;fwgsf] klxrfg / vf]hL -cfGtl/s / jfx\o_ df s'6gLltsf] k|of]u

ljsf;sf nflu cj;/x?

• e"sDkkl5sf] k'glgdf{0fsf nflu h'6]sf] ;xof]usf sf/0f cy{tGq ultzLn /x]sf]

• gfsfjGbLsf] kf7 l;s]/ cfTdlge{/tftkm{ cfly{s ljsf; ug{df Pp6} dt

• zx/L hg;+Vof j9]sf]

• o'jf hg;+Vof j9L /x]sf] x'Fbf (Demographic

dividend)

• ljsl;t k"jf{wf/sf] pkof]u ug]{ cj;/

• j}b]l;s /f]huf/Ldf ;+nUg x'g]sf] k'FhL, k|ljlw / sf}zn b]zdf k|of]u ug{ ;lsg]



kof{Kt, cBfjlws / e/kbf]{ ;"rgf tyf tYof+s k|0ffnL th'{df, sfof{Gjog / cg'udg÷d"Nof+sgdf hg;xeflutfsf] :ki6 vfsf hjfkmb]lxtf ls6fg Pj+ ;f] sf] k"0f{ ;'/k/Lj]If0f of]hgf sfof{Gjogsf] cg's"n jftfj/0f -zflGt;'/Iff, ;dGjo, :ki6 /fhg}lts Joj:yf_ gLlt, of]hgf, sfo{qmd, kl/of]hgfaLr tfbfTDotf ljsf;sf ;DefJo ;fem]bf/x?aLr pRr:t/sf] ;~rf/ / ;dGjo

%= of]hgfsf] tof/Lsf] cfwf/

of]hgf lglZrt ;dofawLsf nflu agfOg] x'Fbf cfjlws of]hgfsf] dxTjk"0f{ r/sf ?kdf /xg]

ub{5 . of] afx]s ljutsf] pknJwL, jt{dfgdf pknJw ;|f]t;fwg / eljiosf] cg'dfg h:tf

ljifox? d"n?kdf of]hgf tof/ ubf{ x]Ssf /fVg'kg]{ x'G5 . of]hgf tof/Lsf r/0fx? / ;+nUg

x'g] lgsfo tyf kbfwLsf/L eGg] ljifo bL3{sfnLg, dWosfnLg jf jflif{s s'g of]hgf xf]

eGg]df e/ kb{5 . tyflk h'g;'s} of]hgf ePtfklg o;sf] lgdf{0fdf b]xfosf kIfx? /xg]

ub{5g\ M

of]hgfsf l;4fGt / dfGotfx? lgwf{/0f ljutsf] of]hgfaf6 k|fKt pknJwL p2]Zo lgwf{/0f nIo lgwf{/0f ;|f]t ;fwg÷k'FhLsf] Joj:yf hg;fwgsf] Joj:yf sfof{Gjog ;+u7gsf] klxrfg / Joj:yf :yfgsf] 5gf}6 k|fyldstf ls6fg pko'Qm ljsNksf] rog cGt/If]qut ;DaGw kl/eflift ug]{

of]hgfsf] tof/L r/0fdf /fli6«o of]hgf cfof]usf] cu'jfO{df cfjZos ;d"xdf ljz]if1x?dfkm{t

of]hgfsf] d:of}bf tof/ ug]{ sfd x'G5 . of] sfo{df ljutsf] ;dLIff / eljiosf] cfFsngsf

sfdx? ;d]t ;Fu;Fu} ul/G5g\ . To:t} ljsf;sf] tTsfnLg kl/j]z ;d]t of]hgf lgdf{0fdf

lg0ff{os aGg] ub{5 . o;/L x]bf{ ljz]if1af6, tTsfnLg kl/j]zaf6 ;j{;fwf/0faf6, ljutaf6

l;Sg] k|s[of g} pNn]lvt of]hgf sfo{sf] nflu ;xof]uL x'g] b]lvG5 . of]hgf agfP/ dfq sfd

;lsb}g . a? of]hgf agfPkl5 jf:tljs sfd k|f/De ePsf] dfGg'kg]{ x'G5 . /fHosf] x:tIf]k /

of]hgf k|s[of Pscsf{df ;DalGwt /x]sf 5g\ . ;a} of]hgf /fHosf] tkm{af6 x:tIf]k x'g\ t/

o;sf] pN6f] eg] ;To x'g ;Sb}g . ;Lldt ;|f]t ;fwgsf] dfWodaf6 c;Lldt rfxgfx?nfO{



qmd};Fu k"/f ug]{ ljifo cjZo klg ;/n xf]Og . tyflk g]kfnsf] ;Gbe{df rrf{ ubf{ o;sf]

ef}uf]lns cjl:ylt, h}ljs ljljwtf / cfly{s?kdf ;s[o pd]/sf] hg;+Vofsf] 7"nf] lx:;fsf]

sf/0f st} ;DkGgtfsf jLrsf] ljkGgtf Poverty in the midst of prosperity sf] cj:yf t

xf]Og eGg] k|Zg p7\g] u/]sf] kfOG5 . t;y{ casf] dfu{ eg]sf] of]hgfk4ltnfO{ ;'b[9 ub}}{

kl/jlt{t ;Gbe{df yk k|efjsf/L agfpg' g} xf] .

of]hgf sfof{Gjogsf] cg's"n jftfj/0f tof/ ug]{ ljifo d"n?kdf ;/sf/sf] e"ldsfdf kb{5 .

b]zleqs} cfkm\g} nufgLstf{ t ;'/lIft dx;"; u/]sf 5}gg\ . k|ToIf ljb]zL nufgL s;/L

lelqPnf . csf]{ ljifo eg]] OdfGbf/Ltfsf] klg xf] . hj JolQm jf ;+:yf cfkm\gf] lhDd]jf/Lsf

nflu OdfGbf/ / lgi7fjfg aGb5 clg dfq glthf k|fKt ug]{ ;+efjgf a9]/ hfG5 . csf]{tkm{

ljsf;sf] afws /fhgLlt x'g' x'Fb}g . cGo s'/fdf ljjfb xf]nf, ;/sf/ aGg] e+u x'g] qmd klg

rNg ;S5 t/ ljsf;sf] ult cj?4 x''g'x'Fb}g . cyjf ljsf;sf] d"Nodf /fhgLlts x'g' b'Mvsf]

s'/f xf] .

^= of]hgfsf] k|s[ltM of]hgf k|s[ofsf tLg k|d'v wf/x? kfOG5 h;sf] ;+lIfKt pNn]v b]xfo

cg';f/ 5 M

• ljj]szLn wf/ Rationalistic streamM o;df Joj;flos hgzlQmn] k}/jL ug]{, ljz]if1

;Nnfx pknJw u/fpg] ub{5g\ . d"nt ljQLo ;|f]t, k|ljlw, ;Lk, hgzlQmsf] s'zn

k|of]u;Fu of] wf/ ;DalGwt 5 . Go'gtd ;|f]t ;fwgaf6 clwstd kl/0ffd k|fKt ug]{ /

;s];Dd ;|f]t ;fwg v]/ hfg glbg] l;4fGtaf6 of] wf/ lgb]{lzt /xG5 .

• ;fdflhs wf/ Socialistic stream : o;df ;|f]t ;fwgsf] k|of]u h] h;/L u/]tfklg

;dfhdf cfly{s ;fdflhs ;dfgtf sfod ug]{ hdsf]{ x'g] ub{5 . ljt/0fsf/L /

k'glj{t/0fsf/L gLlt tyf sfo{qmdsf] cjnDjg o; wf/df kb{5g\ .

• /fhg}lts jf /fli6«o wf/ Nationalistic or political outlook: o;df tTsfn /x]sf]

/fhg}lts jr{:jsf cfwf/df /fHo ;+oGqsf] k|of]u u/L /fhg}lts nIox? xfFl;n ug]{ s'/f

k|wfg x'G5 . vf;df b]zsf] 5lj dfly p7fpg] sfo{ ;d]t o;df ;d]l6g'kg]{ ljrf/x?

;d]t gcfPsf] xf]Ogg\ .

of]hgfsf] s'g df]8n k|of]u ug]{ jf s'g pko'Qm x'g;S5 eGg] ljifo s'g} klg b]zsf]

;fdflhs ultzLntf Social dynamics (literacy, poverty, hunger, religious

superstitions etc) df lge{/ x'g] ub{5 . To:t} s'g} klg b]zsf] cfly{s of]hgfn] sfo{?k

kfpgsf nflu /fhg}lts k'g;+/rgf;Fu} cfly{s k'g;+/rgfsf cjojx? cl3 a9]sf]

x'g'kb{5 . xfdL ;a}nfO{ s] yfx 5 eg] x/]s b]zsf cf–cfˆg} ;+efJo If]q jf j:t'x? /

sfd ug]{ df}lns tl/sfx? x'G5g\ . ;+efjgfnfO{ Unique Selling Propositions



(USP's) elgG5 eg] sfd ug]{ sfObfnfO{ Architect elgG5 . oL s'/fx?sf] plrt

klxrfg / k|of]u;Fu ;d]t of]hgfsf] ;kmntf jf ljkmntf hf]l8g] ub{5 .

ljleGg ljsf; ;fem]bf/x?af6 k|fKt x'g] ;xfotf /sddf sdL cfPsf] 5}g . To:t}

ljk|]if0f /sd / a9\bf] /fh:j p7\tLn] klg ljsf; ug{sf nflu nufgL gk'Ug] eGbf klg

ljs;sf nflu lehg;lxtsf] g]t[Tj eg] ;don] dfu]sf] dfGg'kb{5 . To:t} ;Fw} pRr

b/df /xg] d'b|fl:kmlt hyperinflation nfO{ klg Go'gtd cfsf/df ;Lldt /fVg] r'gf}lt

/x]sf] 5 . csf]{tkm{ xfd|f pTkfbgx?nfO{ d"No clej[l4 ug]{ tyf ljZj:t/sf] u'0ffTdstf

k|bfg ug]{ sfo{ klg w]/} dxTjk"0f{ x'g cfpF5 . To:t} xfd|f ;+efjgfx?sf] k/v u/L s]

s:tf] If]q jf j:t' jf ;]jfdf xfdLx? t'ngfTds nfedf /xg ;S5f}+ eGg] olsg ug{

h?/L 5 . Comparative as well as competitive x'g'kg]{df xfdLx? hnljB'tdf

t'ngfTds ?kdf kmfObfdf ePtfklg k|lt:kwL{kg eg] sdhf]/ 5 .

&= g]kfnsf] ljsf;sf afwfx?

• pTkfbg / pTkfbsTjdf x|f;

• a9\bf] cfo c;dfgtf

• 36\bf] qmozlQm

• k'FhL knfog

• ck/fwsf] ;+:yfuts/0f

• JofKt e|i6frf/

• sfg'gsf] zf;gsf] cefj

• Jofkf/, k|ToIf j}b]l;s ;xfotf, ul/aL / d'b|fl:kmltdf /x]sf] ;+/rgfTds ;d:of

h;n] g]kfnsf] j[l4 ;+efjgfdf gs/fTds c;/ u/]sf] 5 .

• Hyperinflation

• Rise of leisure class

*= of]hgf k|s[ofdf /x]sf ;d:ofx? M

• of]hgf th'{dfdf hg;xeflutf gh'6fOg'

• /fli6«o cfjZostfs} klxrfgdf q'6L

• k'FhLsf] ckof{Kttf / pknJw k'FhLsf] klg 7Ls 9+un] pkof]u gx'g'

• sfof{Gjog Ifdtfsf] cefj

• ah]6 Joj:yfkg klg xr'jf x'g'

• ljs]Gb|Ls/0feGbf klg s]Gb|Ls/0fsf] k|j[lQ / Jojxf/



• /fhg}lts ;xdlt gh'6\g'

• klxrfg ePsf ;d:ofx? klg bf]xf]l/g'

( ;dfwfgsf pkfox?M pNn]lvt ;d:of ;dfwfgsf nflu ;'emfjx? M

/fhg}lts g]t[Tjdf k|ltj4tf Pj+ hjfkmb]lxtf ljsf; ug]{

d"ne"t /fli6«o ljsf; Ph]08fx? klxrfg ug]{

of]hgf ;+u7gsf] Ifdtf clej[l4 ug]{

ljs]Gb|Ls/0f -gLlt, ;+/rgf / Jojxf/_ nfO{ cfTd;ft ug]{

of]hgf th'{dfdf hg;xeflutf h'6fpg]

ljsf; k|zf;gsf] cjnDjg ug]{

lghL If]q nufot jx'kfqx?sf] k|of]u / ;dGjo ug]{

;dLIffaf6 k|fKt k[i7kf]if0fx?af6 l;Sg] / ulNt gbf]xf]¥ofpg] .

cjsf] of]hgf k4ltdf ;'wf/sf nflu

• /fHosf] pkl:yltnfO{ k'gMkl/eflift ub}{ cfzf / confidence a9fpg] .

• ljutdf ePsf pknJwLx?sf] pkof]u ub}{ cufl8 a9\g] .

• cfly{s ljsf;nfO{ ;jf]{k/L k|fyldstf lbg]

• nufgL jftfj/0f tof/ ug]]{ .

• zf;sLo k|0ffnL / /fHosf] zf;sLo 9fFrf cg'?k of]hgf k|0ffnLnfO{ abNg] .

• ;|f]t ;fwg ljt/0f Pj+ ljsf;sf] k|fyldstfsf ljifox? b]z sfn kl/l:yltcg';f/

tTsfn /x]sf ;a} /fhg}lts bnx?sf] ;xdltdf k4ltcg'?k g} rNg'kg]{ .

• of]hgfdf xfFl;n ug'{kg]{ pknJwLsf] nIo olsg u/L ;f]xL adf]lhd k|ult cg'udg

ug]{ k4ltsf] ljsf; ug]{ . tYof+s Joj:yfkgnfO{ ;'b[9 u/L cgnfOg k4ltdf

n}hfg] .

• dWofjwL d"Nof+sgaf6 l;s]sf] kf7sf cfwf/df afFsL cjlwsf nflu ;'wf/ ug]{ .

• zf;sLo k|aGwdf ;'wf/ . h:tf] ls vl/b k|0ffnLdf ;/nLs/0f / :ki6tf .

• of]hgfnfO{ k|efjsf/L agfpgsf nflu pkof]uL cf}hf/ h:t} M MTEF, Result

Matrix, MFDR sf] k|of]u ug]{

!)= ;f/f+zM of]hgfj4 ljsf; cfjZos 5 jf 5}g eGg' eGbf klg of]hgf k|s[ofnfO{ s] s;/L

;'b[9 u/L kl/jt{gcg's"n agfpg] / d"nt sfof{Gjogdf k'u]/ cGof}ndf /xg] cj:yfsf]

cGTosf nflu s'g r/0fdf s] s:tf ;fjwfgLx? ckgfpg] xf] ;f] sf] k|i6tf w]/} g} dxTjk"0f{



ljifo xf] . @)!# b]lv cfh;Ddsf] of]hgf cEof;sf] cfwf/df cfufdL lbgdf ;'wf/sf dfu{x?

k|z:t ug'{kg]{ x'Fbf :yfgLo tx, k|b]z tx / ;+3Lo txdf s] s:tf] ;+/rgf / k4lt /fv]/ cl3

a9\g] xf] ;f] tkm{sf] ;f]r ljsf; ug{sf nflu ;d]t ;Djfb, cWoog, l;sfO / ;femf a'emfO{

cfjZos kg]{ b]lvG5 . c+u|]hLdf Pp6f egfO{ /x]sf] 5 ls Planning Prevents Painfully

Poor Performance. t/ xfdLsxfF h;f]t;f] sfo{;Dkfbg xf]Og pRr b/ / :jLsf/of]Uo

u'0f:t/df ljsf;nfO{ cl3 a9fpg] ;dodf xfdLx? 5f}F . t;y{ cfly{s ;d[l4sf] af6f]

d'n'snfO{ 8f]¥ofpg ljZj:t/ / g]kfnleqs} gLlt sfof{b]znfO{ ;d]t dWogh/ /fVb} xfdLsxfF

sfdfofj x'g] / ;+efJo df]8nsf] k|of]u u/L cfly{s ljsf;sf] lbzfdf cl3 a9\g l9nfO{

ug'{x'Fb}g . csf]{tkm{ of]hgfsf/df d'n's agfpg] lehg x'g'kb{5, s'g} sfd yfngL ug]{ :yfg

x'g'kb{5 / sfo{ k|s[ofnfO{ /km\tf/df n}hfgsf nflu tTsfn lg0f{o klg x'g'kb{5 . tfklg

/fhg}lts / k|zf;lgs g]t[Tjsf aLr cfk;L ljZjf;, cf–cfkm\gf] DofG8]6sf] kfngf /

kl/k"/s ;DaGw nfO{ yk dhj't agfpb} hfg' kb{5 .

g]kfnL v08 s/ n]vf k/LIf0f cEof; / ck]Iff


s/ n]vf k/LIf0f cEof; / ck]Iff

k|sfz zdf{ 9sfn*

s= cy{ / kl/efiffM

!=n]vf+sgM

n]vf+sg Pp6f To:tf] Jojl:yt k|s[of xf] h;n] s'g} vf; cjlwsf ljQLo hfgsf/Lx?sf] klxrfg,

clen]vg, dfkg, jlu{s/0f, k|:t'lts/0fsf ;fy} To:tf hfgsf/Lx?nfO{ ;+If]kLs/0f tyf JofVof u/L

cfj:ostf cg';f/ ;+rf/ ;d]tsf] sfo{ ub{5 . n]vf+sgnfO{ Joj;fosf] efiff "language of

business" ;d]t eGg] ul/G5 .

"Accounting is the systematic and comprehensive recording of financial transactions

pertaining to a business, and it also refers to the process of summarizing, analyzing and

reporting these transactions to oversight agencies and tax collection entities."

Investopedia.com

cfw'lgs cy{Joj:yfdf n]vf /fVg] k|of]hgsf] nflu n]vfsf ;j{dfGo l;4fGt (Generally Accepted

Accounting Principle- GAAP) tof/ u/]sf] kfO{G5 . o:tf l;4fGtx? ;j}h;f] d"n'sdf nueu

Pp6} /x]sf] kfOG5 . b]zsf] cy{tGq, Jofkf/ Joj;fosf] cj:yf, ;"rgf k|ljlwsf] k|of]usf] cj:yf,

ljBdfg hgzlQmsf] u'0f:t/ ;d]tnfO{ Wofgdf /flv s]lx ljifox?df ;fdfGo km/s kfpg ;lsG5 .

o:tf ;j{dfGo l;4fGt eGgfn] n]vfsf cjwf/0ffnfO{ j'emfp5 .

n]vf+sgnfO{ o;sf] k|s[lt tyf pkof]lutfsf] cfwf/df ljQLo n]vf+sg (Financial Accounting),

Joj:yfksLo n]vf (Management Accounting), s/ n]vf+sg (Tax Accounting),

;fj{hlgs÷;/sf/L (Governmental/Public Accounting), cfof]hgf n]vf+sg (Project

Accounting), ;fdflhs tyf bLuf] n]vf+sg (Social/ Sustainability Accounting) cflbdf

jlu{s/0f u/L cWoog ug]{ u/]sf] kfO{G5 .

@=s/ n]vf+sg (Tax Accounting)

s/ k|of]hgsf] nflu cfly{s sf/f]jf/xx?sf] clen]v /fVg] sfo{ tyf k|s[ofnfO{ s/ n]vf+sg elgG5 .

s/ k|of]hgsf nflu cfly{s sf/f]jf/x?sf] lx;fj /fVg], k|df0f ;+sng ug]{, ef}r/ jgfpg], vftf * pk;lrj ; +:s [lt , ko{6g t yf gful/s p8\8og dGqfno

s/ n]vf k/LIf0f cEof; / ck]Iff g]kfnL v08


k|ljli6 ug]{, ;Gt'ng k/LIf0f tof/ ug]{, sf/f]jf/ clen]vx?sf] ;f/fz+ jgfpg], cfjZostfg';f/

ljZn]if0f ug]{, gfkmf tyf gf]S;fg vftf, jf;nft tof/ ug]{, To;sf] k|ltj]bg ug]{ ;d]tsf sfo{x?sf]

;dli6 g} s/ n]vf+sg xf] . g]kfnsf] cfos/ sfg"gn] cfos/ k|of]hgsf] nflu cfodf ;dfj]z ug]{ /

vr{nfO{ dfGotf lbg] ;Gbe{df cfos/ Pj+ k|rlnt sfg'gdf ljz]if Joj:yf ePsf]df afx]s k|rlnt

n]vf+sg oLg} l;4fGt cg'?k n]vf+sg ug'{ kg]{ pNn]v u/]sf] 5 . cfos/ P]g, @)%* sf] bkmf @@

b]lv @^ ;Dd s/ n]vfÍg tyf n]vf+sgsf] ;do ;DjGwdf ljz]if Joj:yf ul/Psf] 5 .

#=s/ n]vf k/LIf0f (Tax Auditing)

ljleGg k|sf/sf s/x? nfUg] sf/f]jf/ ug]{ JolQm jf lgsfox?n] ltg'{ kg]{ s/ /sdx?sf] n]vf

k/LIf0fnfO{ s/ n]vf k/LIf0f elgG5 . o:tf] k/LIf0f d'Votof s/bftfsf] tkm{af6 lgo'Qm s/ n]vf

k/LIfsn] s/ sfg"g adf]lhd cfodf ;dfj]z ug'{ kg]{ ;Dk"0f{ /sd ;dfj]z u/L vr{ s§L x'g] jf

36fpg kfpg] /sdx? s§L jf 36fO{ vr{ s/ lgwf{/0f u/L cfo ljj/0f s/ sfof{nodf k]z ub{5g .

o;/L k]z x'g cfPsf cfo ljj/0fx? dWo] tf]lsPsf cfwf/df s]lx k|ltzt cfk lj/gx? s/

clws[tx?n] k/LIf0f u/]5g . o;/L s/ k/LIf0f ePsf cfo ljj/0fx? ;jf]{Rr n]vfk/LIf0f ;+:ysfsf

?kdf /x]sf] g]kfnsf] dxfn]vf k/LIfssf] sfof{noaf6 ;d]t k/LIf0f u/L cfjZos s}lkmotx?

phfu/ ub]{ cfPsf] kfOG5 .Joj;foLaf6 lgo'Qm s/ n]vf k/LIfsn] ljQLo ljj/0fx?sf] k|rlnt s/

;DjGwL sfg"gx?sf] cfwf/df s/ n]vf k/lIf0f u/L Joj:yfkgnfO{ k|ltj]bg lbg] / Joj:yfkgn]

;f]sf] cfwf/df cfkm\gf] s/ lgwf{/0f u/L ;DjlGwt s/ sfof{nox?df s/ bflvnf ug]{ ub{5g . o;/L

lgo'Qm n]vf k/LIfsn] :jtGqtfk"j{s n]vfsf] k/LIf0f u/L n]vfsf ;j{dfGo l;4fGt, n]vfdfkb08x?,

s/ sfg"gx?n] lgwf{/0f u/]sf Joj:yfx?sf] clwgdf /lx cfkm\gf] k|ltj]bg lbg] ub{5 .

Investopedia.com n] s/ n]vf k/LIf0fnfO{ o;/L kl/eflift u/]sf] 5M

Tax audit is a review/examination of an organization's or individual's accounts and

financial information to ensure information is being reported correctly, according to the

tax laws, to verify the amount of tax reported is substantially correct.

s= s/ n]vf k/LIf0fsf] p2]ZoM

s/ n]vf k/LIf0fsf] k|d'v p2]Zo eg]sf] s/bftfsf] s/of]Uo cfo / ;f] df nfUg] s/ bfloTjsf] olsg

ug{' xf] . :jo+ s/ lgwf{/0f k|0ffnLdf s/bftfn] :jo+ s/ lgwf{/0f u/L bflvnf u/]sf] s/nfO{ g} clGtd

s/ dflgG5 . t/ s/bftfaf6 e'njz jf hfgLhfgL e'm6\7f s/ ljj/0f k]z ug]{ jf s/ ljj/0f g} k]z

gug]{ jf s/sf] unt lx;fj u/L ;xL ljj/0f k]z gug]{ ;Defjgf ;d]t /xg] x'Fbf s/ r'xfj6 kQf

nufO{ lgoGq0f ug{, s/bftfx?af6 ePsf s/ lgwf{/0f P]g sfg"g adf]lhd eP gePsf] hfFRg, :jLs[t

ePsf] n]vf k4ltsf] kfngf eP gePsf] k/LIf0f ug{, s/ 5Ng] k|a[lQnfO{ lg?T;flxt ug{ tyf s/



;DalGw x'g ;Sg] uNtLnfO{ bf]xf]l/g glbg / s/ of]hgf u/L sd s/ ltg]{ of]hgf /f]Sg klg s/

k|zf;gaf6 s/ n]vf k/LIf0f ul/G5 . o;n] s/ ;xeflutfsf] dfkg ;d]t ug]{ ub{5 .

v=s/ n]vf k/LIf0fsf k|sf/x?M

s/ n]vf k/LIf0fnfO{ s/ n]vf k/LIf0f ul/g] ;do, If]q tyf k|s[ltsf cfwf/df k"0f{ n]vfk/LIf0f

(Full audit), cg';Gwfgd"ns k/LIf0f (Investigative audit) / ;Dk'li6 tyf cf+lzs k/LIf0f

(Verification and partial audit) u/L tLg ;d"xdf juL{s/0f ug{ ;lsG5 .

! k"0f{ k/LIf0f (Full Audit):

o; k|sf/sf] s/ k/LIf0fdf s/bftfsf] sf/f]af/sf] ;Dk"0f{ l:yltsf] k/LIf0f ul/G5 . ;f]

s/bftfsf] sf/f]af/;+u ;DjGw /fVg] cGo s/bftfsf] sf/f]af/df ;d]t z+sf pTkGg ePdf

;f]sf] ;d]t ln+s k/LIf0f ul/G5 eg] Pp6} s/bftfsf] ljleGg lsl;dsf sf/f]af/ /x]5g\

eg] Ps} k6s ;Dk"0f{ sf/f]af/sf] k/LIf0f klg ug{ ;lsG5 . o; k|sf/sf] k/LIf0fnfO{

lgDgfg';f/ juL{s/0f u/L JofVof ug{ ;lsG5 .

!=! k"0f{ s/ k/LIf0f (Full Audit):

k"0f{ s/ k/LIf0f ;a} k|sf/sf] s/ k/LIf0fsf] Psn ?k xf] h;df s/bftfsf] Joj;fol;t

;DalGwt ;a} k|sf/sf cfly{s lqmofsnfkx?sf] k/LIf0f ul/G5 . of] s/ k/LIf0f ubf{

s/bftfn] ckgfPsf] n]vf k|0ffnL tyf k|of]u ul/Psf ljlwx?;+u ;DalGwt kIfx?sf]

lj:t[t ?kdf k/LIf0f ul/G5 . of] s/ k/LIf0f cGtu{t ljleGg Jofj;flos ultljlwdf

k|of]u ePsf vl/b tyf ljqmL;+u ;DalGwt sfuhft / vl/bstf{ / ljlqmstf{ jLrsf]

;DjGwsf] 58\s] hfFr ;d]t ul/G5 . o:tf] s/ k/LIf0f s/bftfx?sf] s/of]Uo

ultljlwx?sf] hf]lvd ljZn]if0fsf] cfwf/df ul/G5 . of] s/ k/LIf0fn] cfos/, d"No

clej[l4 s/ / cGtMz'Ns nufotsf ;Dk"0f{ s/nfO{ ;d]6]sf] x'G5 .

!=@ ln+s s/ k/LIf0f (Link Audit):

s'g} klg sf/f]jf/df b'O{ kIfsf] ;xeflutf x'G5 . sf/f]af/sf] k|s[ltsf] cfwf/df ;+nUg kIfx?

a]Unf j]Un} x'g ;S5g\ . Jofkf/sf] l;nl;nfdf vl/bstf{ / laqm]tfsf] ;xeflutf x'G5 eg]

a}+ls+u If]qdf C0f lbg] / C0f lng] jLrsf] ;xeflutf x'G5 . Jofkfl/s sf/f]af/df Pp6f

kIfn] u/]sf] laqmL csf{] kIfsf] vl/b x'G5 . o:tf] cj:yfdf Pp6f s/bftfsf] s/ k/LIf0f

ubf{ csf]{ sf/f]af/sf] ;"rgfaf6 ;xof]u lng' kg]{ x'G5 . Pp6f s/bftfsf] sf/f]af/sf] ;To

tYo csf]{ s/bftfsf] sf/f]af/af6 kQf nufpg ;lsG5 . t;y{ sf/f]jf/sf] ;xL lrq0f eP

gePsf] ;DjGwdf Pp6f s/bftfsf] s/ k/LIf0f ubf{ ;f] s/bftf;+u ;DjGw ePsf cGo

s/bftfsf] ;d]t s/ k/LIf0f ug'{kg]{ x'G5 h;nfO{ ln+s s/ k/LIf0f elgG5 .



!=# ;fd'lxs s/ k/LIf0f (Group Audit):

Pp6} Aofkfl/s jf cf}Bf]lus 3/fgf cGtu{tsf laleGg sDkgL jf kmd{x?sf] Ps}k6s s/

k/LIf0f ug]{ sfo{nfO{ ;fd'lxs s/ k/LIf0f elgG5 . Pp6} Aofkfl/s jf cf}Bf]lus 3/fgf

cGtu{tsf laleGg sDkgL jf kmd{x?aLr x'g] sf/f]jf/ jf n]gb]g k|rlnt ahf/ Aoaxf/

lakl/t eO{ cfo v08Ls/0f (Income Spliting) sf] ;Defjgf a9L x'g] x'Fbf ;fd'lxs s/

k/LIf0f ug'{ cfjZos x'G5 .

!=$ btf{ vf/]hL k/LIf0f (Deregistration/Closer Audit):

s/bftfn] s'g} sf/0fjz cfk\mgf] sf/f]af/ aGb ug{ rfx]df cfos/sf] :yug / d"No

clej[l4 s/ jf cGtMz'Nssf] btf{ vf/]hL ug'{ kb{5 . o;/L btf{ vf/]hL ug'{ kbf{ btf{

vf/]hL k/LIf0f ug'{ kb{5 . o; k|sf/sf] k/LIf0fsf] d'Vo p2]Zo s/bftfn] sf/f]af/ aGb ubf{

jSof}tfsf ;fy} sf/f]af/;+u ;DalGwt s/sf ;Dk"0f{ k|lqmofx? k"/f ul/Psf] 5 5}g egL

hfFr ug'{ xf] .

@ cg';Gwfgd"ns k/LIf0f -Investigative Audit):

o; k|sf/sf] s/ k/LIf0f cfsl:ds ?kdf ul/G5 . s'g} s/bftfn] k]z u/]sf] s/ ljj/0fdf

z+sf nfu]df jf cGo ;|f]tx?af6 s/bftfn] sf/f]af/ :ki6 gb]vfO{ s/ 5n]sf] ;DjGwL

;"rgf k|fKt ePdf s/bftfnfO{ k"j{ ;"rgf glbOsg g} sfof{no k|d'vsf] lnlvt cfb]z lnO{

s/bftfsf] sfo{:yndf uO{ tf]lsPsf k|ls|of k"/f u/]/ sfuhft sAhf u/L o; lsl;dsf]

k/LIf0f ug{ ;lsG5 . o; k|sf/sf] s/ k/LIf0fnfO{ lgDg adf]lhd juL{s/0f u/L JofVof

ug{ ;lsG5 .

@=! cg';Gwfgd"ns s/ k/LIf0f (Investigative Tax Audit):

cg';Gwfgd"ns s/ k/LIf0f ljif]z k|sf/sf] s/ k/LIf0f xf] . o;nfO{ uDeL/ s/ 5nL

ePsf] cg'dfgsf] cfwf/df ul/G5 . of] k/LIf0f cGo k|sf/sf] k/LIf0f eGbf lj:t[t x'G5 .

o:tf] k/LIf0fdf s/ k/LIfsn] s/ r'xfj6 / 7uL u/L /fh:j lxgfldgf u/]sf] ;DjGwdf

s/bftfsf] tYof+ssf] ljZn]if0f, ;"rgf, hfgsf/L jf k|df0f k|fKt u/L ;f]sf] jf:tljstf kQf

nufO{ lgodfg';f/ sf/jfxL k|lqmof cuf8L a9fpF5 . o:tf] k/LIf0f z+sf:kb jf cldNbf]

k|sf/sf lqmofsnfk b]lvPsf cfwf/df jf cGo lgsfoaf6 k|fKt ;"rgfsf cfwf/df ;f]sf]

;TotYosf] lj:t[t 5fgljgsf nflu klg ul/G5 .

@=@ ljB'tLo ;"rgf k|0ffnL k/LIf0f (Electronic Data Processing Audit):

s/bftfx?n] ljB'tLo pks/0fsf] k|of]u u/L sf/f]af/sf] ljn ljhs hf/L ug]{, b}lgs lx;fj lstfj /fVg] b]lv lnP/ clGtd n]vf k/LIf0f k|ltj]bgsf nflu ljleGg vftfx+? /fVg]



ub{5g\ . o;/L s/bftfn] b}lgs ?kdf jf cGo s'g} k|sf/n] sf/f]af/sf] l;nl;nfdf k|of]udf NofPsf ljB'tLo pks/0fx?, ljleGg ;ˆ6j]o/x? slt ljZjf;gLo 5g\, ltgsf] pkof]u u/L s/ ;DalGw lx;fj lstfj /fv]sf] 7Ls 5 5}g egL ul/g] k/LIf0f g} ljB'tLo ;"rgf k|0ffnL k/LIf0f xf] . o; k|sf/sf] k/LIf0f ubf{ d'Votof sDKo'6/af6 ljn ljhs hf/L ug]{ eP Server df b}lgs sf/f]af/sf] ;a} ;"rgfsf] ljB'tLo k|lt lnO{ ljZn]if0f ug]{, sDKo'6/df k|lji6 eO{;s]sf ;"rgfx? d]6\g ;lsg] ;Defjgfsf ;DjGwdf hfgsf/L k|fKt ug]{, df}Hbft ljj/0f / jf:tljs df}Hbftsf] le8fg ug]{, a}+ls+u sf/f]af/sf] ljZn]if0f ug]{ cfbL sfo{ ul/G5 .

# ;Dk'li6 tyf cf+lzs k/LIf0f (Verification and Partial Audit):

o; k|sf/sf] s/ k/LIf0fdf s/bftfn] k]z u/]sf] s/ ljj/0fsf] lj:t[t k/LIf0f gu/L s'g} kIf jf ljifosf] dfq k/LIf0f ul/G5 . s/bftfn] ljj/0f k]z ubf{s} cj:yfdf pQm s/ ljj/0f ;lx tl/sfn] el/Psf] 5 5}g, ljj/0fdf pNn]v ul/Psf tYox?nfO{ k|dfl0ft ug]{ sfuhftx? ;+nUg 5g\ 5}gg\, s/bftfn] lgwf{/0f u/]sf] s/ jf lgodfg';f/ nfUg] z'Ns, Aofh u0fgf u/L lt/]sf] 5 5}g cfbL k/LIf0f ug]{ ul/G5 . of] s/ k/LIf0fnfO{ lgDg adf]lhd juL{s/0f u/L JofVof ug{ ;lsG5 .

#=! clu|d s/ s§L÷tnjL ljj/0f k/LIf0f (TDS, Payroll Audit):

/f]huf/bftfn] /f]huf/L ug]{ JolQmn] /f]huf/Laf6 k|fKt x'g] jflif{s cfodf lgodfg';f/ s/ nfUg] cj:yf b]lvPdf jf s'g} e'QmfgL stf{n] clu|d s/ s§L ug'{ kg]{ /sd e'QmfgL ubf{ e'QmfgLs} cj:yfdf clu|d s/ s§L u/L ;DalGwt sfof{nodf bflvnf ug{'kg{] sfg"gL Joa:yf 5 . e'QmfgLsf] lsl;d tyf e'QmfgLsf] kl/df0f, k|fs[lts JolQmsf] cj:yf -Psn jf bDkQL_ sf] cfwf/df s/sf] b/ km/s km/s kg{ ;S5 . o; k|sf/sf] s/ k/LIf0fsf] k|d'v p2]Zo e'QmfgL stf{n] clu|d s/ s§L ug'{ kg]{ e'QmfgLdf sfg"g adf]lhd s/ s§L u/] gu/]sf], /f]huf/bftfn] cfk\mgf sd{rf/Lx?sf] tnjL ljj/0fdf pNn]v eP adf]lhd lx;fj u/L clu|d s/ s§f u/] gu/]sf] cfosf] kl/df0fLs/0f / rfl/qLs/0f eP gePsf]] x]l/G5 .

#=@ cf+lzs s/ k/LIf0f (Partial Audit):

cf+lzs s/ k/LIf0f To:tf] s/ k/LIf0f xf] h; cGtu{t s/bftfsf] sf/f]af/sf] s'g} Ps jf s]xL kIf jf s'g} lglZrt ;dodf ePsf] sf/f]af/sf] dfq k/LIf0f ul/G5 . of] s/ k/LIf0fsf] k|d'v p2]Zo s/ 5Ng] k|a[lQnfO{ yf]/} ;dodf Go"gLs/0f ug'{ tyf s/ ;DalGw Joa:yfnfO{ k|efjsf/L agfpg' xf] . o;/L ul/g] k/LIf0fn] s/ k/LIf0fsf] bfo/fnfO{ klg a9fpF5 .

#=# df}Hbft ;Dk'li6 (Stock Verification):

s/ n]vf k/LIf0f dWo]sf] Ps ljlw df}Hbft ;Dk'li6 klg xf] . o; cGtu{t s/bftfn]

pTkfbgsf] l;nl;nfdf vl/b u/]sf sRrf kbfy{, ;xfos sRrf kbfy{, pTkfbgsf] qmdsf



k|of]u ePsf sRrf kbfy{, pTkflbt a:t'sf] df}Hbftsf ;fy} sf/f]af/sf] l;nl;nfdf ljlqm

ug{sf nflu vl/b ul/Psf cGo a:t'x?sf] df}Hbft k/LIf0f ul/G5 .

#=$ s/ lkmtf{ k/LIf0f (Refund Audit):

;/sf/nfO{ a'emfpg' kg]{ s/ a9L bflvnf u/]df P]g lgodsf] cwLgdf /lx s/bftfn] a9L

bflvnf u/]sf] s/ lkmtf{ kfpg ;S5 . cfos/ a9L bflvnf u/]df jf a:t' jf ;]jf vl/bdf

lt/]sf] d"No clej[l4 s/ a:t' jf ;]jf ljqmLaf6 ;+sng u/]sf] d"No clej[l4 s/ eGbf

a9L ePdf ;f] a9L eP hltsf] /sd s/bftfn] P]g lgoddf tf]lsPsf] k|lqmof k"/f u/L

lkmtf{ kfpg] k|fjwfg cfos/ P]g tyf d"No clej[l4 s/ P]gdf /x]sf] 5 . o;/L a9L

bflvnf ePsf] cfos/ jf d"No clej[l4 s/ lkmtf{ lbg] k|of]hgsf nflu s/ lkmtf{ k/LIf0f

ul/G5 . o;sf ;fy} d"No clea[4L s/df lbPsf] s/ 5'6 sf] cj:yfdf klg s/ lkmtf{sf]

k/LIf0f ug]{ ul/G5 .

#=% b'|t s/ k/LIf0f (Rapid Audit):

cfos/, d"No clej[l4 s/ tyf :jo+ lgisfzg k|0ffnL cGtu{tsf] cGtMz'Nssf] ljj/0f

:jo+s/ k|0ffnLsf] cfwf/df s/bftf cfkm}+n] s/ lgwf{/0f u/L cfGtl/s /fh:j sfof{nodf

a'emfpF5g\ . s/bftfn] a'emfPsf] s/ ljj/0fdf s'g} unt ljj/0f ;dfj]z gxf]; jf ck"/f]

gxf];\ eGg] p2]Zon] b'|t s/ k/LIf0f ul/G5 . o; k/LIf0f cGtu{t s/ ljj/0fdf pNn]v

ul/Psf s/bftfsf] JolQmut ljj/0fx? 7Ls;+u el/Psf 5g\ 5}gg\, sf/f]af/;+u ;DalGwt

ljj/0fx? 7Ls 5g\ 5}gg\, cGt;{DalGwt ljj/0fx?sf] ;DjGw 7Ls 5 5}g, s/ lgwf{/0f

k|lqmof 7Ls 5 5}g, s/ /sd ldn]sf] 5 5}g, bflvnf ug'{kg]{ s/ bflvnf ePsf] 5 5}g

cflb s'/fx?nfO{ hfFr ul/G5 . s/sf] u0fgfsf cltl/Qm cfjZos sfuhft, s/bftfsf]

;"rgf k|f]kmfOn, n]vf ljlwsf] lgoldttf jf kl/jt{g s] 5 cflb olsg ul/G5 .

3= s/ k/LIf0fsf nflu s/bftfsf] 5gf}6

:jo+ s/ lgwf{/0f k4tL cjnDjg ul/Psf] s/ k|0ffnLdf cGoyf k|dfl0ft geP;Dd s/bftfn] k]z

u/]sf] ljj/0f tyf lghn] g} Plsg u/]sf] s/sf] bfloTj g} clGtd x'G5 . s/bftfn] k]z u/]sf] ljj/0f

;lx /x]sf] dfGotf / cGt/f{li6«o k|rng adf]lhd ljj/0f k]z ug]{ s/bftf dWo] s]xL s/bftfsf]dfq

k"0f{ s/ k/LIf0f ul/G5 . gd"gfsf] ?kdf s/bftfx? 5gf}6 ubf{ nuftf/ 3f6fdf /x]sf] cfo ljj/0f

k]z ePsf], ljlqm sf/f]af/sf] t'ngfdf d'gfkmf c:jfefljs ?kdf sd ePsf], ;dfg k|s[ltsf]

s/bftfsf] d'gfkmf cg'kft km/s km/s ePsf], 7'nf] sf/f]jf/ ePsf], jf;nftdf ePsf] kl/jt{g,

:jfldTjdf ePsf] kl/jt{g, a9L/x]sf] jf 3l6/x]sf] d"No clej[l4 s/ qm]l86÷8]lj6sf] Joj;fo,ldl>t

sf/f]jf/ ug]{ Joj;fo, lgoldt s/ lkmtf{ n}hfg] s/bftf, s/ ;xeflutfsf] :t/df ;'wf/ gePsf]



s/bftf, k|ltnlAw pTkfbg ljljwtf cflbnfO{ cfwf/sf] ?kdf lng] ul/G5 . g]kfndf klg cfos/,

d"No clej[l4 s/ tyf cGtMz'Nsdf oLg} ;"rsx? ;d]tnfO{ cfwf/ dfg]/ 5gf}6 ug]{ ul/G5 .

ª= s/ n]vf k/LIf0fsf] s|ddf s/ n]vf+sgdf b]lvPsf s]lx ;d:ofx?

s/ k|zf;g / dxfn]vf k/LIfsaf6 s/bftfn] /fv]sf] n]vfsf] clen]v tyf s/bftfsf] n]vf

k/LIfsaf6 tof/ kfl/Psf] ljQLo ljj/0f, s/ n]vf k/LIfssf] k|ltj]bg ;d]tsf] cWoog ubf{

s/bftfx?sf] s/ n]vf+sgdf s]lx ;d:ofx? klxrfg ul/Psf 5g . :jo+ s/ lgwf{/0f k4tLdf

s/bftfn] k]z u/]sf] ljj/0fnfO{ cGoyf k|dfl0ft ug]{ ef/ s/ clws[tsf] g} xf] . s/ clws[tn] s'g}

j:t'lgi7 cfwf/ / sf/0f jLgf s/ lgwf{/f0f u/]sf] eP Goflos /f]xdf Goflos lgsfoaf6 jb/ x'g]

x'G5 . s/ n]vf+sgsf ;DjGwdf dxfn]vf k/LIfs tyf s/ k|zf;gaf6 cf}NofOb}+ cfPsf q'6Lx?

lgDgfg';f/ /x]sf 5g .

ck'/f] ljQLo ljj/0f k]z ug]{M g]kfn ljQLo k|ltj]bg dfg nfu' x'g] lgsfox?n] k|:t't ug]{ ljQLo ljj/0fdf ;dfj]z x'g' kg]{ clgjfo{ ljj/0fx? jf;nft (Balance Sheet_, cfo Joo ljj/0f (Income Statement), gub k|jfx ljj/0f (Cash Flow Statement), OSjL6Ldf ePsf] kl/jt{gsf] ljj/0f (Statement of Changes in Equity) tyf cg";"rLx? jf dxTjk"0f{ n]vf+sg gLlt / cGo JofVofTds l6Kk0fLx? (Notes to the Financial

Statement) tyf cfo ljj/0f;fy k]z ug'{ kg]{ cGo tf]lsPsf ljj/0fx? ;dfj]z u/L k]z ug'{ kg]{df cw'/f] jf ck'/f] ljj/0fx? k]z ug]{ u/]sf] kfOG5 .

bf]xf]/f] t]xf]/f] n]vf /fVg ]M s/bftfx?n] s/ k|of]hgsf] nflu Pp6f, j}+s tyf ljQLo ;+:yfaf6 C0f lng] k|of]hgsf] nflu cnUu}, ljb]z hfg] le;f k|of]hgsf] nflu 5'6\6} n]vf /fVg] / tL n]vf ljj/0fx? oyfy{df cfwfl/t gx'g] eGg] u'gf;fx? cfO /x]sf 5g .

sf/f]jf/sf] clen]v kIf sdhf]/ /x]sf] M s/bftfx?n] s/ k|of]hgsf] nflu P]g cg';f/ s§L kfpg] vr{ lzif{sx?df vr{ bfjL ug]{ t/ ;f] vr{nfO{ k'li6 ug]{ k|df0f sfuhftx? g/fVg], n]vf+sgsf] nflu lgwf{l/t Go"gtd dfkb08x? k'/f gug]{, cfw'lgs ;"rgf k|ljlwsf] k|of]u Go"g dfqfdf ug]{ u/]sf], s/ ;DjGwL sfg"gn] tf]s]sf] Go"gtd cjlw;Dd sf/f]jf/ clen]v ;'/lIft ?kdf g/fv]sf] kfOPsf] 5 .

n]vf+sgdf sfo{/t hgzlQmdf Joj;flostf / bIftfsf] cefjM n]vfdf ;+nUg hgzlQmn] n]vfsf ;j{dfGo l;4fGtx?, g]kfn n]vfdfg jf]8{af6 hf/L ePsf dfkb08x?, cGt/f{li6«o n]vfdfgx? jf cGo c;n cEof;x? (Good Practices), s/ sfg"gx?n] tf]s]sf ljlw / tl/sfx?, tL s'/fx?sf] k|of]usf kmfObf / ;f] sf] kl/kfngf gubf{ x'g ;Sg] hf]lvdx?sf] ;DjGwdf Wofg glbg] u/]sf] .

a9L vkt bfjLM pBf]]u ljefuaf6 k|sflzt sRrf kbfy{;DaGwL gD;{ tyf cGo k|rlnt gD;{ eGbf a9L vkt ePsf] b]vfO{ s/ bfloTj 36fpg] u/]sf] .



km/s ljs|L c+s b]vfpg]M d"No clea[l4 s/df ;d]t btf{ ePsf s/bftfn] cfos/ tyf d"No clej[l4 s/ tkm{ ljs|L /sd km/s km/s b]vfpg] t/ ;f] sf] ;dfof]hg ljj/0f k]z gug]{ u/]sf] b]lvG5 .

s/ n]vf+sg tyf ;dosf] Vofn gug]{ cyf{t ;f] kIfdf Tolt ;+j]bgzLn gePsf] -h:t} Exchang loss/ Gain, Long Term Contract, 8'j]sf] C0f nufotsf /sdx?sf] ;dfof]hg cflb_ .

P]gn] tf]s]sf] ;Ldfsf] kfngf gx'g]M cfos/ P]gn] sltko vr{sf nfuL ;Ldf lgwf{/0f ;d]t u/]sf] 5 . tL vr{x? s/bftfsf] jf:tljs vr{ ePtf klg s/ k|of]hgsf] nflu ;j} vr{x? s§L ug{ gkfOg] x'G5 t/ ;f]sf] kfngf gu/L vr{ s§L bfjL ug]{ u/]sf] .

;do ;Ldfsf] kfngf gug]{M s/bftfsf] sf/f]jf/sf] ljj/0f tyf s/ /sd bflvnf ug{sf] nflu tf]lsPsf] ;dodf ljj/0f tyf s/ bflvnf gug]{÷;f] cg';f/ gubf{ Jofh, z'Ns tyf hl/jfgf ;d]t nfUg] sfg"gL Joj:yf /x]sf] 5 .

n]vf+sg kIf sdhf]/M sf/f]jf/sf] n]vf+sg :ki6 / kf/bzL{ ?kdf g/fvL tyf /fv]sf] eP klg ;fdfGo c+s ul0ftLo z'4tf ;d]t geO{ sf/f]jf/ c+s k|ljli6 ul/lbgfn] cGo ;DjlGwt s/bftfnfO{ cgfjZos x}/fgL em]Ng' k/]sf] b]lvG5 .

k|s[lt cg';f/ n]vf+sg gug]{M ;DklQdf n]vf+sg ug'{ kg]{ k|s[ltsf sf/]fjf/nfO{ vr{sf] ?kdf / vr{sf] ?kdf s§L bfjL ug'{ kg]{ k|s[ltsf s]lx vr{x?nfO{ l:y/ ;DklQdf ;dfj]z ug]{ u/]sf] b]lvG5 . o;n] Psflt/ s/bftfsf] jf:tljs ljQLo l:yltsf] ;"rgf glbg] tyf s/ bfloTj ;d]t 36a9 x'g] cj:yf l;h{gf ePsf] b]lvG5 .

JolQmut / Joj;fosf] n]vf Pp6}M n]vfsf] ;j{dfGo l;4fGt Joj;fo O{sfO (Business

Entity) cg';f/ Joj;fo / Joj;fosf] :jfldTj wf/0f ug]{ JolQm (Owner) km/s km/s JolQm x'g] ePsf]n] ;f]xL cjwf/0ffjf6 sf/f]jf/sf] n]vfÍg gug]{ xf] eg] dflnssf] JolQmut sf/f]jf/ klg Joj;fosf] sf/f]jf/;+u ;lDd>0f e} Joj;fosf] jf:tlas sf/f]af/sf] l:ytL lrq0f ug{ ;lsb}g .

s/ n]vf k/LIfssf] k|ltj]bgM s/ k|of]hgsf] nflu cfo ljj/0f;fy ljQLo ljj/0f k]z ubf{ s/bftfsf] s/ n]vf k/LIfssf] k|ltj]bg ;+nUg u/L k]z ug'{ kg]{df ;f] gu/]sf] .

cfDbfgL gb]vfpg]M sltko s/bftfx?n] cfkm\gf] jf:tljs sf/f]jf/ gb]vfpg] dfq xf]Og ;/sf/L lgsfox?jf6 k|fKt cfDbfgL ;d]tnfO{ n]vf+sg u/]sf] kfOb}+g . s/ lkmtf{ /sd, lgsf;L k|f]T;fxg jfktsf] /sd ljlQLo ljj/0fdf ;dfj]z gePsf] .

jf]g; vr{M jf]g; P]gn] Joj:yf u/] adf]lhd jf]g; ljt/0f ug'{ kg]{df a9L ljt/0f ug]{ u/]sf], /fli6«o :t/sf] sf]ifdf gk7fPsf] /sd cfufdL cfo jif{df cfDbfgL hgfpg' kg]{df ;f] ;d]t gu/]sf] .



cfos/ 5'6sf] k|df0fkqsf] b'?kof]uM cfos/ P]gn] s/ 5'6 kfpg] ;+:yfsf] ljifodf pNn]v u/]sf] / s] s:tf cfodf s/ 5'6 x'g] eGg] :ki6 Joj:yf u/]sf] eP klg k|df0fkq k|fKt u/]s} cfwf/df ;j} cfDbfgLnfO{ s/ 5'6sf] cfo dfgL s/ gltg]{ kl/kf6L /x]sf] .

cfosf] vl08s/0fM sltko s/bftfx?n] s/ bfloTj sd kfg]{ p2]Zon] cfosf] vl/08s/0f ug]{ u/]sf] tyf bL3{sflng s/f/df sfd ;DkGg k|ltztsf] cfwf/df cfDbfgL n]vf+sg ug'{ kg]{df ;f] gug]{ u/]sf] .

cg'ko'Qm JofVofM sltko s/bftfn] Joj;fosf] k|s[lt, s/sf] b/, s/sf] b/df 5'6sf] ;'ljwf,k6s] ?kdf P]gn] lbg] ;'ljwfx?sf] cg'ko'Qm JofVof u/L s/ kG5fpg] jf bfloTj sd ug]{ k|of; ug]{ u/]sf] . pTkfbg g} gug]{ pBf]un] klg pTkfbgd"ns pBf]usf] ;'ljwf pkof]u ug]{ u/]sf] .

Jofhsf] k'hL+s/0fM :yL/ ;DklQ vl/bdf k|of]u u/]sf] C0fsf] Jofh ;DklQ k|of]udf gcfP;Dd k"hL+s/0f ug'{ kg]{df 7"nf skf]{/]6 xfp;x?n] ;d]t vr{df n]vf+sg ug]{ u/]sf] kfOG5 .

gkfpg] s|]l86 bfjL ug]{M d"No clej[l4 s/ df btf{ s/bftfn] cfkm\gf] sf/f]jf/sf] n]vf+sg tyf ;f] cg';f/ s/ ljj/0fx? k]z ubf{ gkfpg] s|]l86 ;d]t bfjL ug]{ u/]sf] kfOG5 .

;+rfns ;fk6LM sltko s/bftfx?n] cfkm\gf] jf:tljs sf/]fj/ gb]vfpg] tyf ;+rfns ;fk6L lzif{sdf 7"nf] /sd b]vfpg] u/]sf] kfOG5 . To:tf] ;fk6L a}+s dfkm{t cfPsf] jf uPsf] jf ;f] sf] s'g} n]vf;Dd klg gePsf] b]lvG5 .

sldzg dfqsf] n]vf+sg ug{]M sltko s/bftfx? h;n] lglZrt sldzgdf sfd ug]{ ub{5g Uof;, r'/f]6, l/rfh{ sf8{ cflb_ n] sf/f]jf/ /sd gb]vfO{ sldzg dfq n]vf+sg ug]{ u/]sf] .

C0fsf] cGoq k|of]uM Joj;fodf kF"hLsf] cefj b]vfO{ j}+s tyf ljQLo ;+:yfaf6 C0f lng] t/ ;f] sf] k|of]u JolQmut sfo{ tyf cGo ;Dj4 kmd{df ug]{ u/fpg] u/]sf] .

:jfldTj kl/jt{g kl5sf] d"Nof+sgM cfos/ P]g cg';f/ :jfldTj kl/jt{g ePsf] dflgg] cj:yfdf jhf/d"Nodf d'gfkmf jf nfe sfod ug'{ kg]{df k'/fg} d"Nodf ;DklQ tyf bfloTjsf] n]vf+sg ug]{ u/]sf] .

s/bftf÷n]vfk/LIfsaf6 s/ k|zf;gsf] ck]IffM

s/ n]vf+sgsf] ljZj;gLotf n]vf+sgsf] z'4tfdf e/ kb{5 . s/ n]vf+sg z'4 / ljZj;gLo x'gsf]

nflu n]vf+sg g} j}1flgs / n]vfsf ;j{dfGo l;4fGtdf cfwfl/t x'g' kb{5 . hj n]vfsf

l;4fGtx?sf] gh/cGbfh u/L sf/f]jf/sf] n]vf /flvG5 tj rfx]/ klg s/ n]vf+sg ;lx x'g

;Sb}g . t;y{ n]vfsf] z'4tf g} ;j}eGbf dxTjk"0f{ kIf xf] . s/ k|of]hgsf nflu n]vf+sg ubf{

;j{k|yd cfos/ P]g, tyf cGo s/ sfg"gx?n] s'g} ljlw, tf}/ tl/sf / ;do ls6fg u/]sf] 5 eg]

;f]lx d'tfljs g} n]vf+sg ug'{ kb{5 . tL s/ ;DjGwL sfg"gdf s'g} Joj:yf pNn]v gePsf] xsdf

rflx cGo k|rlnt sfg"gn] tf]s]sf] ljlw / dfkb08sf] cg'kfng ug'{ s/bftfsf] st{Jo xf] . s/



sfg"g tyf cGo sfg"gn] :ki6 pNn]v gu/]sf] xsdf g]kfn n]vfdfgx?, cGt/f{li6«o dfkb08x?sf]

kl/kfngf ug'{ kb{5 . oL l;4fGt, ljlw tyf k|s[ofx? cjnDjg u/L tof/ kfl/g] n]vf cfkm}df

u'0f:t/Lo / ljZj;gLo x'g] x'G5 .

• s/bftfx?n] tf]lsPsf] dfkb08sf] clwgdf /lx n]vf /fVg] tyf s/ n]vfk/LIfsn] n]vf

k/LIf0fsf] s|ddf s'g} jblgot, 5n jf q'6L eP ;f] sf] v'nf;f u/L k|ltj]bg lbg' kg]{

cf–cfkm\gf] st{Jo kfngf ug]{ u/fpg] .

• gub sf/f]jf/sf] oyfy{ lrq0f x'g] u/L j}+s tyf gubL lstfj b'?:t u/L /fVg]÷/fVg

nufpg] .

• df}Hbftdf /x]sf] Joj;flos ;DklQ tyf cGo ;DklQx?sf] ef}lts ?kdf k/LIf0f u/L

;f]xL cfwf/df dfq ljj/0f tof/ ug]{÷ ug{ nufpg] .

• s/ k|of]hgsf] nflu s/ bfloTj sd x'g] u/L ljQLo ljj/0f tof/ kfg]{ tyf j}+s tyf

ljQLo ;+:yfsf] nflu km/s ljQLo ljj/0f tof/ ug]{ u/fpg] sfo{ e}/x]sf ;dfrf/x?

cfO{/x]sf] ;Gbe{df s/bftf :jo+ cfkm} / o;df k|ToIf ;+nUg x'g] n]vfk/LIfsx? cf

cfkm\gf] Joj;flos cfr/0fdf /xg] .

• sf/f]jf/sf] k|s[lt cg';f/ /fVg' kg]{÷tof/ ug'{ kg]{ ljj/0f h:t} sRrf kbfy{, ;xfos

sRrf kbfy{, vl/b, vkt cfbL b]lvg] u/L pTkfbg lx;fj, k|lt OsfO{ pTkfbg nfut

h:tf ljj/0fx? :ki6 v'Ng] u/L /fVg] .

• cfkm"n] ckgfPsf] n]vf k|0ffnL ( Accounting System), n]vf l;4fGt ( Accounting

Principle) tyf k|d'v n]vf gLltx? (Accounting Policies) pNn]v u/L n]vf;+u

;DjlGwt ;j} d"n tyf ;xfos vftf alxsf] ;"rL cfo ljj/0f ;fy k]z ug]{÷ug{

nufpg] .

• ;/sf/n] j]nf j]nfdf NofPsf 5'6 tyf ;'ljwfx?sf] -h:t} s/sf] b/, vr{ s§Lsf ;Ldfx?

tyf cGo 5'6 ;'ljwf_ sf] b'?kof]u x'g glbg s/ n]vf k/LIfsf] dxTjk"0f{ e"ldsf x'g]

ePsf]n] o; tkm{ ljz]if Wofg lbg' kg]{ b]lvG5 .

• jf;nft tyf gfkmf gf]S;fg lx;fj tof/ ug]{ s|ddf clgjfo{ v'nfpg' kg]{ egL pNn]v

ePsf tyf s/ k|zf;gaf6 j]nf j]nfdf hf/L ePsf÷x'g] s'/fx? v'nfO{ ljj/0f tof/ ug]{

tyf k]z ug]{÷u/fpg] .

• gSsnL jLn ljhsx?sf] k|of]u, gSsnL kmd{ v8f u/L sf/f]jf/ ug]{ b]vfpg] k|j[lQ ;d]t

b]lvPsf] ;Gbe{df To:tf] sfo{nfO{ lg?T;flxt ug{ ;f] sf] ;"rgf s/ k|zf;gnfO{ lbO{

c;n gful/ssf] e"ldsf lgjf{x ug]{ .

• tf]lsP adf]lhd k]z ug'{ kg]{ ljj/0fx? ck'/f] k]z x'+b} cfPsf] ;Gbe{df k'0f{ ljj/0f k]z

ug]{÷u/fpg] .



• cfos/ P]g, @)%* n] Joj:yf u/]sf s'g} ljifox?df s'g} lbljwf jf sfg"gL ciki6tf

dxz'; u/]df ;DjlGwt lgsfo÷sfof{nox?af6 lbljwf lg/fs/0f u/L sfg"gL Joj:yfsf]

k"0f{ kfngf ug]{ .

• n]vf;+u ;DjlGwt hgzlQmsf] bIftf / Joj;flostfsf] sdLsf] sf/0f klg sltko

q'6Lx? e}/x]sf] s/bftf :jo+n] g} dxz'; ul//xg' ePsf]n] n]vf;+u ;DjlGwt

hgzlQmx?sf] Ifdtf clea[l4 ug{ h?/L b]lvG5 .

• ;}4flGts ?kdf s/bftfsf] s/ n]vf k/LIfs :jtGq x'g' kb{5 t/ Jojxf/df obfsbf s/

n]vf k/LIfs pQm bfloTjaf6 ljd'v ePsf eGg] hgu'gf;fx? klg cfO{ g} /x]sf]

cj:yfdf s/ n]vf k/LIfsn] cfkm\gf] Joj;flos d"No / dfGotf k|lt ;hu eO{ tL

cf/f]kaf6 d'Qm x'g' kg]{ b]lvG5 .

• s/ bftfsf] ;Dj4 JolQm;+u ePsf] sf/f]jf/ tyf jf+sL lx;fjsf] ljj/0f :ki6;+u b]lvg]

u/L n]vf /fVg] tyf k]z ug]{ .

• /fh:j bflvnf ubf{ sfof{nosf] sf]8, vftf g+=, /fh:j lzif{s tyf :yfoL n]vf g++ km/s

k/]sf] sf/0f aSof}tf /xg] tyf ;f] jSof}tf ;dfof]hg ug{ em0em6 Joxf]g'{ gk/f]; eGgfsf

vflt/ bflvnf ubf{ cfkm" ;'lglZrt eP/ dfq bflvnf ug]{ .

lgisif{M

s'g} klg b]zsf] cfGtl/s ;|f]t kl/rfng lbuf] / e/kbf]{ ePdf dfq b]z cfTdlge{/ jGg ;S5 .

cfGtl/s ;|f]tdf klg s/ /fh:jsf] of]ubfg dxTjk"0f{ /x]sf] x'G5 . cfhsf ljsl;t b]zx? ljsl;t

x'g'sf] k5fl8 cfGtl/s ;|f]tsf] bLuf] Joj:yfkg klg xf] . g]kfn h:tf ljsf;f]Gd'v b]zn] ljsf;sf]

ljBdfg :t/af6 dfly p7\b} ;g\ @)#) ;Dddf bLuf] ljsf;sf nIox? k|fKt ug{ lgs} 7"nf] wg/fzL

vr{ ug'{ kg]{ cj:yf 5 . xfdLsxf+ jf:tjdf p7\g' kg]{ s/ / ;+slnt s/sf] jLrdf 7"nf] cGt/

/x]sf] lttf] oyfy{ xfdLx?;+u /x]sf] 5 . h;nfO{ sd ug'{ r'gf}tLk"0f{ 5 . o;sf] nflu ;/sf/sf]

PSnf] k|of;af6 dfq ;Dej x'b}+g . o;df cfd s/bftf, s/ k|zf;g, n]vf k/LIfs, cfd pkef]Qmf,

Joj;flos÷Jofkfl/s ;+3;:yfx? ;j}sf] plQs} dxTjk"0f{ e"ldsf /xG5 . o:tf] cGt/ sd ug{] Pp6f

dxTjk"0f{ cf}hf/ s/ n]vf+sg tyf s/ n]vf k/LIf0f g} ePsf]n] s/bftfx?n] cfkm\gf] jf:tljs

sf/f]jf/sf] n]vf tf]lsPsf dfkb08sf] clwgdf /lx /fVg] / cfkm\gf] jf:tljs s/ bfloTj olsg ug'{

hlt cfjZos 5 Tolt g} s/ n]vf k/LIfsn] b]v]sf s}lkmotx?sf] jf:tljs v'nf;f (Disclosure)

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English Section Creating Social Well-being Through Citizen Participation in Public Audit


Creating Social Well-being Through Citizen Participation in

Public Audit

Mrs. Ram Maya Kunwar*

1. Background

There is a lot of emphasis on participative management as one of the important

style in management. The concept of citizen participation in audit process has been

popular in the social sectors especially in implementing the development

programs.The concept of citizen participation in development activities is not so

new in Nepalese context.Such participating rights are guaranteedin the Constitution

of Nepal. In development and public service delivery process, citizen'sparticipation

requires to ensuring the participation of various excluded and marginalized people.

People's aspiration for economic development and prosperity have significantly

highlighted after the People's movement of 2006/07. The government of Nepal has

included the concept of development activities in 13th plan(2070/71 to 2072/73)at

first time and kept it continued in 14th plan making the provision for participatory

approach. So government of Nepal has set the strategy for giving responsibility and

transferringthe ownership to the people which is very important welcoming

decision in the developing countries. Now, the world's scenario is changing

internally and externally. There is also change in the public audit approach. So, the

focus area is shifting from traditional concept to innovative approach in public

delivery system, audit methodology and people's behaviors in societies.

Supreme Audit Institution (SAI) Nepal is contributing the effortto promote

transparency and accountability for the improvement of peoples livelihoods by

helping to ensure that public funds are spent wisely with respect to economy,

efficiency and effectiveness. Citizen participation in financial activities has been

practiced in different ways from ancient time. In Kirat, Licchavi, Shah regime, the

form of citizen participation in development work was taken valuably. They were

practicing as Parma in social sector.

In addition, the Supreme Audit Institutions has established systems and procedures

to confirm that integral quality assurance processes have operated satisfactorily,

ensure the quality of audit report and secure improvements and avoid repetition of

* Assistant Auditor General, Office of the Auditor General

Creating Social Well-being Through Citizen Participation in Public Audit English Section


weaknesses. It contributes to improve the livelihood and provides equal

opportunities to all citizens including vulnerable groups.

As per The Constitution of Nepal 2015 and Audit Act 1991, the Auditor General is

mandated to conduct the audit of all government office and other organizations as

specified by law following the audit standards and procedures considering

regularity, economy, efficiency, effectiveness and propriety and submit report to

the President. So, Office of the Auditor General has set the goals as per citizen's

demands and on the basis of their welfare manner. SAI Nepal has determined its

Visiontrying to be a credible institution in promoting Accountability, Transparency

and Integrity for the benefit of the people. Mission of SAI is to provide

independent and quality audit service to assure stakeholders that the public funds

are efficiently used. Independence, integrity, professionalism, Transparency and

Accountability are its Core Values.

According to the International Organization of Supreme Audit Institutions

(INTOSAI) Charter, the INCOSAI held in Johannesburg, South Africa, in 2010,

has re-affirmed ''to improve the life of citizens". So, Every Supreme Audit

Institution should consider the way of involving stakeholders to enhance its

effectiveness and build image but without compromising its objectives, impartiality

and independence.

Under International Standard of Supreme Audit Institutions (ISSAI) Framework,

under the elements of public sector auditing, should be involved three parties

should be involved in audit process. They are the auditor, the responsible

management and intended users. Here, the auditor refers to the final auditor. The

responsible management may be responsible authority for the subject matter

information and get the responsibility for delivering services.

2. Objectives

The Constitution of Nepal, 2015 has set the provision for protecting and promoting

social and cultural solidarity tolerance, harmony and unity in diversity by

recognizing the multi ethnic, multi-lingual, multi-religious, multi-cultural and

diverse regional characteristics, resolving to build and egalitarian society founded

on the proportional inclusive and participatory principles in order to ensure

economic prosperity, quality and social justice, by eliminating discrimination based

on class, caste, region, language, religion and gender and all forms of caste-based



untouchability. Supreme Audit Institution's commitment also lies in striving the

institution to play a leading role in maintaining fiscal discipline through the

promotion of accountability and transparency in public fiscal affairs, and making

the audit credible and reliable with adoption of best methodologies and processes

based on constitutional mandate to carry out audit with due regards to regularity,

economy, efficiency, effectiveness and propriety thereof.

Making the Constitutional provision on policies relating to development activities is

to develop balanced, environment friendly, quality and sustainable physical

infrastructures, while according priority to the regions lagging behind from

development prospective to enhance local public participation in the process of

development work.

Supreme Audit Institution has determined procedures to conduct the audit by

following the citizen participation approach. It is finalized considering the

feedback from the staffs andstakeholders by understanding the engagement process

and identification of key issues and challenges in implementation of such process.It

is the basic document for citizen engagement in audit process.

3. Positive Aspect

To enhance the quality of audit increase professionalism to generate better public

sector performance and communicate the audit result to the publicregularly,

Supreme Audit Institution of Nepal has issued ISSAI framework. SAI Nepal is

implementingsuch framework to conduct the audit. The Government has declared

to involve people in development process through making provision in 13th

and 14th

periodic plan.When such type of provision is formally included in the periodic

plan, people are participating directly in development activities. They are able to

provide the required audit information for whole audit cycle. In the grass root

level, they are eye witness to every developmental activities. So, it would be better

to make more fruitful from citizen's participation. The audit report recommends

improvements in institutional management and summarizes a process to strengthen

support for transparency and accountability. All stakeholders are welcoming the

report as a contribution toward restoring the public's trust in public institutions.

Recently, Government has accepted the Sustainable Development Goals (SDGs) to

achieve the overall developments within the certain given timeframe. To attaining



this goals is depends on the effectiveness of public policies and services, allocation

of resources and its utilizations. It also depend on the effectiveness of oversight

institutions that promote transparency and accountability and the strength of public

scrutiny to prevent mismanagement and corruption. SAIs can raise a voice in SDG

implementation in their countries. So, in recent years, there is a higher public

demand for accountability and that there is an important role for citizens. Citizens

engagement might be important to strength independent oversight institutions to

hold public official accountable for the use of scare public resources and for

achieve the targeted public goals. Because of social movements and higher access

to information, stimulated by the constantly evolving information and

communication technology have raised people's awareness and expectation of the

extent and quality of public services. To utilized their knowledge and expertise

gaining on the ground excising social values and norms may furnished and robust

utilization of local talent and public resources on development activities which will

demonstrate people's ability to gather from all walks of life through media

platforms and local assemblies. Likewise, this effort will show the ability to engage

them to collectively uncover irregularities and corruption in projects in services

delivery.SAI Nepal has included the citizen participative approach in its annual

plan.

Active participation of citizenthroughfocus group discussion will provide a good

opportunity of getting expert knowledge in the audit process. It would promote

transparency and accountability.

4. Issues and Challenges

There are various dimensions (i.e. social, economic, cultural, political and so on) of

looking at citizen engagement in audit. The most basic dimensions causing

inequality and discrimination among citizen are found in terms of service delivery,

access of information, raising voice toward irregular activities and a bias for

activities being measurable instead of focusing on the substance of the activities. To

reflect the existing position of the citizen engagement in public audit

andtomaintain its credibility is crucial.Because of media, awareness of people is

rapidly raising towards economic and development activities. They are evaluating

the achievement of goals, objectives and program within the planned period in

cost, quality and quantity. It would contribute to accomplish timeliness, high

quality audit, enhance independence, professional development, audit methodology

improvement. To measure the social well-being through citizen engagement and

underpin accountability mechanisms is not easy task. Legislature, government

agencies, development partner, media and civil society have seeking the assurance

about public expenditure. They have high expectations from OAG promoting

transparency and accountability in the public sector. They have demandig high

quality performance audit OAG has proved to be a lynch pin in the process of good



governance of the public resources which can be achieved by adopting good

auditing practices. They are hoping that it will be helpful for maintain the quality of

life of the people in society. Certainly it will bring the peace and prosperity in the

country through the active voice and pressure of the people. It is challenging to

enhancing effective participation to acquire expertise, knowledge and technology

from the society.

It demands the continuous attention, strong mechanism and support from top

management for its well functioning to achieve the proposed goals. SAI should

have a social units, the division for work with citizens to coordinate these efforts. It

is necessary to enhance access to the redress system through various medium such

as internet, toll-free hot line system, civil petitions and complaints reception center

may encourage more active participation from the citizens. Developing and

strengthening the self confidence of the participant is more challenging. People are

not aware about audit business. It is technical part and difficult to achieve the audit

goal and objectives easily. There are different concept of audit such as IT audit,

performance audit, concurrent audit, financial audit, compliance audit. They have

different process, methodology and reporting structures. It is difficult to make

people aware on it. As per the principle of inclusiveness, providing adequate access

to employment opportunities by carrying out development activities for rural

women, dalit, backward areas, classes and communities has remained a challenge.

Social development of the country is major responsibility of the government by

availing quality service to the people in a simple, prompt, efficient and effective

manner. Hence building a participatory environment is very much necessary

through inclusive and participatory approach.

5. Suggestions

An important activity of the SAI of Nepal should be fulfuling the expectations of

citizens. The expectation is to examineand detect systematic violations of the law,

exercising state control over effective and efficient use of budgetary funds and state

property. The SAI also should supervise the work of economic and social sectors in

order to identify system violations and negative patterns and discern the conditions

that caused harm to the civil society. Supreme Audit Institution has set the goal to

promote a culture of transparency by citizen engagement and publishing its

products. In general terms, however, it may be stated that SAI and citizen do not

interact with each other enough. SAI Nepal may adopt following approach to

improve the citizen participative audit:

1. Conduct citizen survey about service delivery

2. Take the feedback as benchmarkand rating provided by the citizen



3. Take support from various development partners and other national

international stakeholders,

4. Conduct policy audit toimprove the malpractices in policy level,

5. Improve audit impact through effective communication mechanism,

6. Strengthen relationship with stakeholders. Increase the participation of civil

society in performance audit and specialized audit in accordance with the

concept of social audit for assessing the effectiveness of public service

delivery or developmental activities,

7. Strengthen the mechanism to monitor, follow-up, review and report through

progress towards the implementingparticipatory activities,

8. Apply all series ISSAIs in audit proeccess which are appropriate in our

context,

5. Conclusion

Public institutions have to deliver public services efficiently and effectively to build

public trust.Because public officials are expected to make decisions and act solely in the

public interest. Responsiveness, accountability, honesty, loyalty and fairness are vital to

gain public trust and it is tools for serving the public interest. SAI Nepal is facing the

lack of technical skills and competency within organization. To overcome the problems

and difficulties, SAI should overhaul the system and initiate new systems with a fresh

approach. The vision of OAG is to be a credible institution in promoting accountability,

transparency and integrity for the benefit of the people and the mission is to provide

independent and quality audit service to assume the stakeholders that the public funds

are efficiently used. To get the vision and mission, the OAG has adapted the

independent, integrity, transparency, accountability and professionalism as core value.

Referances

Constitution of Nepal, 2015

Periodic Plans

Audit Act, 1991

Development Cooperation Policy, 2014

Economic Survey, Fiscal Year 2013/14

Strategic Planning of OAG

www.intosai.org

www.idi.no

www.asosai.org

www.issai.org

English Section IT Governance


IT Governance

Ram Chandra Poudel*

1. INTRODUCTION: IT refers Information Technology and Governance is the

power and process of decision making for the assigned duties. IT governance is

defined as the processes for best use of IT in an entity. IT implementation in an

organizationis to ensure that it meets the needs of the present and future needs of

the entity. It is an integral part of the enterprise governance, and comprises the

organizational leadership, institutional structures and processes, and reporting and

feedback, enforcement etc.

Due to the increase in use of IT in each and every sector, it is paramount to any

sphere of life.IT Governance is critical at the strategic level of an organization

because it can set the tone for the organization and creates a responsible IT

environment by encouraging adherence to rules and set standards. IT Governance

plays a key role in determining the control environment and sets the foundation

for establishing sound internal control practices and reporting at functional levels

for management oversight and review. The weaknesses in IT Governance affects

the key areas of the entity’s activities.

IT governance should be considered in relation to how IT creates value that fits

into the overall governance Strategy of the entity. The stakeholders would be

required to participate in the decision-making process by the use of IT. This

creates a shared acceptance of responsibility for critical systems, and ensures that

IT-related decisions are made.

IT Governance is involved with identifying new or updated business needs, and

then providing the appropriate IT solutions to the intended user. During the

development or acquisition of the solution to the business need, IT Governance

ensures that the selected solutions are responsive to the business and that

necessary training and resources like hardware, tools, network capacity are

available to implement the solution. Monitoring activities may be carried out by

* Audit Officer, Office of the Auditor General

IT Governance English Section


the internal audit or quality assurance group, which would periodically report their

results to the top management.

2. Key elements of IT Governance:IT plan, decisions, regulations and directions,

resources, management and monitoring are to betaken into consideration while

describing the key elements of IT Governance.The Key Elements of IT

Governance can be discussed as:

a. IT Strategy and Planning: The IT Strategy represents the mutual alignment

between IT and business strategic objectives. IT strategic objectives should

therefore incorporate or accommodate the current and future needs of the

business. It should focus on the current IT capacity to deliver services, and

the requirement of resources. The strategy should consider the existing IT

infrastructure and architecture, investments, delivery model, resourcing

including staffing, and layout a strategy that integrates these into a common

approach to support the business objectives.

Lack of IT strategy may be a sign of underestimating IT as a “purely

technical matter” left by top management to the IT Department. Lack of IT

planning may lead to normal delivery, scaling up or expanding the services

being constrained, for example by deficiencies in IT resources or inefficient

use of existing resources.The most straightforward way to mitigate this risk

is to have an IT Strategy, accepted, actively supported and periodically

updated by top managementthat would identify resources and plans to meet

future needs of the business. The larger the entity the more important that

there should be a formal IT Strategy which is updated on a periodic basis.

Weak strategic alignment means that even good qualityIT system may not be

efficiently and effectively contributing to the achievement of the

organization's overall business and strategic objectives. While framing IT

strategy and planning, all the stakeholders must be effectively involved.

b. Organizational Structures: Organizational structures are a key element of

IT governance in articulating roles of the various management and

governance bodies across the business. They should assign clearly-defined

delegation for decision making and performance monitoring. Organizational

structures must be supported with appropriate standards, policies and

procedures, which should enhance decision-making capacity.



Organizational structures in a public sector entity are influenced

by Stakeholderslikeall groups, organizations, members or systems who affect

or can be affected by an organization's actions. The examples of important

external stakeholders include the Parliament, the committees of parliament,

government entities, media and the citizens. Organizational structures are

also influenced by usersthat may be internal and external. Internal users are

the business executives, functional departments who own business processes,

and individuals within the organisation who interact with business processes.

External users are the agencies, individuals, public who use products or

services provided by the organization.

The need for IT functionalities or requirements emerges from the users and

stakeholders. Appropriate organizational structures, roles and responsibilities

are required to be mandated from the governing body, providing clear

ownership and accountability for important decisions and tasks. This should

include relationships with key third-party IT service providers.

The IT Steering Committee is the important part of IT Governance that

comes under the organizational structure. It comprises members of top and

senior management and has the responsibility for reviewing, endorsing and

committing funds for IT investments. The Steering Committee should be

instrumental in devising business decisions for which technology should be

provided to support business investments as well as approving how to

acquire this technology. Investment decisions involving of “build vs. buy”

solutions are the responsibility of the IT Steering committee generally after

suitable recommendations from designated groups or committees. The

steering committee also plays a critical role in promoting the necessary buy-

in and providing management support for programmes that entail changes to

the organization. In many public sector organizations, IT Steering

Committee functions are part of the management function.

c. Standards, Policies and Processes: Standards and policies are adopted by

the organization and approved by top management. Policies lay the

framework for daily operations in order to meet the goals set by the

governing body. Polices are supported by procedures or processes that define

how the work is to be accomplished and controlled. These goals are set by



the top management to accomplish the organization's mission and at the

same time to comply with regulatory and legal requirements. Polices and

corresponding procedures need to be communicated to all relevant users in

the organization on a periodic basis.

d. Human Resources (HR) :The Human Resources (HR) policy deals with

the hiring, training, job rotation, job specification, job termination and other

functions of HR in the organization. It deals with roles and responsibilities of

various personnel within the organization as well as the requisite skill or

training they are required to possess to carry out their duties. The HR policy

also assigns roles and responsibilities and ensures segregation of duties.

e. Documentation

Documentation of system development, information systems, applications,

job roles, events, transactions and reporting systems and their periodicity is

an important reference point to align IT operations with business objectives.

Appropriate document retention policies enable tracking and managing

iterative changes to information architecture in an entity. The documentation

policy should be in compliance with the Organization's IT Strategy and any

other regulatory requirements. In some countries, government agencies have

to obey strict legal rules for periods and types of documents to be retained.

Documentation includes emails, logs, internal memos and of course financial

and business related documents.

f. Outsourcing Policy:The Outsourcing Policy of IT related job that enhance

the governance defines the goals and objectives of outsourcing. Outsourcing

is most often aimed at allowing the entity’s management to concentrate their

efforts on core business activities. The need for outsourcing may also be

driven by the need to reduce operating costs. The outsourcing policy should

address the identification of functions and activities that could be outsourced

in line with IT Strategy, IT Security policy or regularity requirements.

If there are no proper processes of governing the acquisition of outsourcing

process, the organization might face a situation where it depends completely

on one vendor or contractor. This is a high risk because if the vendor exits

the market or if it fails to deliver the contracted services, the organization is

going to be in difficult position. Department of Transport Management is

facing the outsourcing problemto render the effective services to the citizens.



There are also other issues, for example, disputes over intellectual property,

systems, and databases. Organizations that outsource or regularly contract

with vendors for solutions may need to have an outsourcing or acquisition

policy that defines what may or may not be outsourced.

Conclusion:

The typical organization of IT and related functions in an entity involves the

functions of strategic planning, setting up the organization structure, standards,

policies and processes in the entity. The ITGovernance is related to government or

non government mechanism to derive desired service delivery.IT Governance

includes the Organization's Strategic Plan, IT Policy, Human Resource Policy,

Acquisition / Procurement Policy, Outsourcing Policy, Document Retention

Policy, IT Security Policy, Internal Control Policy and others. Information on

different policies.

IT Governance involves the allocation of resources, and justification of

investments in technology or training. The IT strategy and implementation is

aligned to entity’s strategy and objectives and thus the IT implementation is

fulfilling the organization's overall objectives. One way to achieve this is to

review business owners to ensure that they are involved in the review and

approval of the IT Strategy, their get to comment on the vision. They involved

stakeholders in IT operations and decision making process.

To understand the organization of IT functions, it is necessary to review the

documentation of the IT Plan, organization structure, strategic business plans,

strategic IT Plans which are being implemented or are going to be implemented

and all related policies. It may be possible that distinct policy documents may not

be available in an entity but such information is available as part of some proposal

or in other forms within the entity.

IT is an integral part of not only the public sector programme but also the private

sector programme to deliver corporate IT Governance. IT governance ensures that

IT goals are met and IT risks are mitigated such that IT delivers value to sustain

and grow the organization. IT governance drives strategic alignment between IT

investment and programme delivery and must judiciously measure performance.

Lastly, IT Governance plays an important role in ensuring the effectiveness of the

general control environment.



The Government of Nepal is also in the phase of using Electronic Governance in

service delivery. The ICT (Information Communication Technology) project is in

implementation phase under Office of the Prime Minister and council of

Ministers.The use of IT is widespread. The Electronic Transaction Act, 2063,

Electronic Transaction Rules, 2064 are also aligned with the effective use of IT

Governance. So, the useof IT is to be enhanced and legacy is to be maintained to

meet the changing expectations of the citizens.

REFERENCE:

• E-Learning Course, 2014-16

• COBIT 4.1 Framework, 2007, IT Governance Institute

• COBIT 5 Framework, 2012, ISACA

• Electronic Transaction Act, 2063

• Electronic Transaction Rules, 2064

English Section Strategic Governance in Nepal : From Concepts to Reality


STRATEGIC GOVERNANCE IN NEPAL:

FROM CONCEPTS TO REALITY

Dr. Suman Kumar Regmi*

Abstract

The paper offers a conceptual basis for an analysis of conditions, institutions, and actual

processes of strategic governance. The record of dimensions of governance as a

multidimensional and holistic concept, makes it possible to focus on qualities and

resources of its strategic dimension. A set of six criteria is suggested for testing the

capacity of strategic governance in any country. It may be applied to any country - with

the result that makes it clear that the capacity of strategic governance in any country is

considerably underdeveloped. More thorough comparative analysis is needed in order to

test this study- matter and to collect the materials in strategic governance in Nepal.

I. Introduction

There is a considerable gap between the various pressures to enhance strategic

governance and the strategic capacities of any country. The intent of the paper is to

build a conceptual basis for a thorough analysis of the conditions, institutions, and

actual processes of strategic governance.

It is started with the initial pro-conceptualization of the conception:Strategic governance

can be understood as a dynamic process of the creation and implementation of policy,

politics, and administration, that is animated by the endeavour of manifold social and

economic groups with different interests, but also by the search for a sustainable

development orientation and social contract, that could counterbalance these interests in

a way that will be compatible with the long-term interests of the whole society –

including its future generations.

* The writer is former Deputy Executive Director of Trade and Export Promotion Centre

Strategic Governance in Nepal : From Concepts to Reality English Section


Consequently, the concept of strategic governance should be modified to the specific

present and future conditions .

A brief overview of the available literature already reveals certain preconditions of a

sound analysis that are shared by most theoreticians: namely that governance is the core

notion and its strategic dimension should be its derivative and that governance is a

holistic, and multidimensional concept.

II. The Concept of Governance

2.1 Definition

“Governance is a system of values, policies and institutions by which a society manages

its economic, political and social affairs through interactions within and among the

state, civil society and private sector. It operates at every level of human enterprise.”

(Governance 2000, quoted in Strategic (2002:1))

The undisputable changes in the forms and ways of pursuing governance as a societal

process in contemporary societies may suggest, that the core of this concept is

associated with processuality, plurality of actors, and comprehensiveness.

2.2 Holistic in Governance

The main inconsistency of contemporary governance is that governments are expected

to solve ever more challenging and complex tasks in an increasingly interdependent

world with less and less direct power and control at their disposal. The only rational

response to this tension is to develop such tools of public action that will be more

effective with less direct control and involvement, such as: organizing public

discussions on important issues of public life; setting up priorities; mutual learning,

encouragement, and support; implementing general regulative frameworks and relying

on interactive networks, and multi-level governance. The application of all these

approaches is vitally dependent on sound coordination, based on the holistic conception

of both reality and public action.

2.3 Multi-sector Approach

The holistic approach is much easier to declare than to apply in research practice. There

is a legitimate second step of its application – to define the components of the whole to

be studied. Most scholars have ultimately stopped trying to define governance.



Given its relational nature, the notion of governance is “…unlikely ever to be defined in

ways which are so general that they will have universal validity” (Bovaird 2005:220).

For the purpose of this study task, the development of the multi-sector approach is a

must. Without a good definition of relevant dimensions of governance, preferably

exclusive and independent of one another, there will be no language enabling us to

understand and agree upon the specific field of study. Hence it is an effective tool to

decide what belongs and what doesn’t belong to the field of the study interest.

III. Magnitude of Governance

Governance cannot be reduced to the national level, and thus the researcher should take

into account both the national and the inter-national levels. This cannot be reduced to

the government and its activities. Thus, other regulators and actors should be taken into

account, namely the market, the civic sector, and the media. The contemporary, and

even more so the future governance should not put all their stakes on hierarchies; they

should rely on horizontal links as well as on and informal networks. Within the

strategic dimension of governance, there are specific qualities and resources to be taken

into consideration.

3.1.Multi-Level Governance

The age of sovereign nation is over, in the sense of globalization. Governance is still to

a large extent executed at the national level. Nevertheless, its increasing shares go either

upward to the intra and inter-national level. The need to cope with the increasing

complexity of policy-making processes gives rise to the concept of multi-level

governance (MLG). (Bovaird 2005:219)

3.2.Regulators of Market, State, Civic Sector, and Media

The influence of the market, state, and civic sector on public life, and the impact of their

mutual interactions - sometimes synergic, sometimes contradictory, are carefully

studied by many social scientists.

A basic concept of governing that involves building, within the public sector, a capacity

for collective goal-setting and a capacity for steering the economy and society to reach

these goals. Such a concept need not, and increasingly is not, based on hierarchical

imposition of rue from the centre, but it does involve an ability to translate goals and

ideas into action. Governance may be created in conjunction with individuals and



organizations in the private sector, and indeed may rely heavily on those

instrumentalities for their success.

The state, market, and civil society as institutions which are situated in the intermediate

position in societal governance.

The relatively new and understudied yet increasingly relevant and influential actor and

regulator of public affairs, is the media. The influence of the media on governance is

neglected or underestimated by traditional conceptual frameworks of political science,

public administration, and treasury administration, and there are not many theories that

include them, along with the state, market and civic sector, as regulators of public affair

and foreign affair.

The market-state-civic sector-media regulative square is at the core of the conceptual

size of governance.

3.3. Actors’ Networks and Networking

The spread of democracy around the globe beginning from 20th to the 21st century,

coupled with an upsurge in the new information and communication technologies, has

inspired some scholars to develop the concept of network society, interpreted as the

embodiment of a new historical trend. Dominant functions and processes in the

information age are increasingly organized around networks. The new information

technology concept provides the material basis for pervasive expansion throughout the

entire social structure.

Presence or absence in the network and the dynamics of each network vis-à-vis others

are critical sources of domination and change in our society. The network is the

opposite of hierarchy and represents one of the differences between new governance

and classical public administration.

Better understanding of the place and role of the actors’ networks in contemporary

governance exposes analysts to one of the major challenges. Without it, one of its key

dimensions will be missed.

IV. Strategic Dimension of Governance

The above-mentioned core dimensions of governance in general are valid also for

strategic governance and thus they should be taken seriously into analytic consideration.



What follows is a conceptualization of strategic governance as a specific part of

governance in correcting the mis-affair.

The trial to specify a strategic dimension of governance out of a general concept of

governance will always suffer from a measure of uncertainty. It is suggested that a

distinction be made between its qualities and resources. At least some of them are well

conceptualized and mostly may be agreed upon in literature.

4.1 Qualities of Strategic Governance

There are three core qualities of the strategic dimension of governance at the start of the

21st century: the ability to anticipate potential futures, the capacity ‘to choose a society’,

and the so-called ‘emergent strategies’ It is considered all of them while being aware of

their mutual dependence.

Anticipation

The first quality of strategic governance is defined as the capacity to foresee the long-

term potential future developments and thus be able to react to them in an anticipatory

way. It is characterized that the task of strategic governance as “changing ignorance

and the lack of vision into global responsibility and awareness”. It may go on in

pleading for anticipatory government, applying foresight methods and techniques. It is

stressed the importance of routing strategic economic and social development namely

for LDC countries.

The ‘Choice of Society’

The second quality of strategic governance is seen in its capacity to induce important

changes compared with the way society has been functioning in the past. It can be

associated with issues considered as prior in public discourse and decision making, with

changing competences of different levels of governance, the interface between the state,

market, civic sector and media, or the way the horizontal steering links are operating in

society.

The changes introduced by the politicians, the transformation of post-capitalistic and

communist countries, or the building of the regional groups fit well into this category.



One of the serious constraints of successful implementation of a ‘choice of society’ is

lack of social consensus on the orientation and direction of the required change.

Emergent Strategies

There is a third quality of strategic governance, which is not mentioned frequently but

which, in my view, is of a profound importance for understanding its nature: it can be

understood as the negotiated outcome of many interacting policy actors and processes,

and called the ‘emergent strategies’. This concept is much better suited to real-life

processes in the contemporary societies than the notion of ‘strategic planning’.

4.2 Resources of Strategic Governance

The Global Ethic

The Concept Global Governance hopes for widespread acceptance of a global ethic,

namely the “norms and values that should guide the world, the ethics that should inform

life in the global neighbourhood Without them, it will be hard – if not impossible – to

establish more effective and legitimate forms of global governance” (Encyclopedia

1994-5, part 6.2 Governance: providing a strategic framework) .An early but well

elaborated concept of global ethic was submitted for public discussion by leading

environmentalist.

Cognitive Resources, including Education

The complex and ever-changing tasks of governance cannot be effectively approached

without a sound understanding of problems, opportunities and options in a relevant

context. It is spoken that about the prominence of the realm of thought and reflection

called ‘cengtric’ in order to focus governance on the real challenges facing humanity.

It is further suggested that the establishment of an institutionalized learning capacity.

Learning is difficult for governments and therefore some formalized capacity for the

long-term consideration of policy, and for the development of clear ideas where to go in

the longer term must be built into the system. Nevertheless, this concept can be

broadened and applied to all actors operating in the field of strategic governance.



Institutional Resources and Tools

The importance of building a strategic capacity in government. It is that institutions of

strategic governance be structured as the Central Governmental Strategic Intelligence

(CGSIs) including seven main components:

1. a professional strategic thinking and planning cooperative near the head of

government;

2. smaller strategic thinking and planning staffs near main future-impacting

ministries;

3. good access of these units to top decision-makers and main choice processes;

4. a national research and development organization (think-tank) developing long-

term fundamental policy directions;

5. a professional crisis management unit;

6. similar capacities in parliaments and sub-national levels of governance;

7. a whole system consisting of its interacting, networked parts.

An important but often neglected part of institution building is the linkage of the budget

process with the rest of the institutional framework of strategic governance. Budgeting

needs to be integrated into the more general aspects of strategic planning and

management.

Social Capital

Governance should be understood as a collective capacity to come to coherent

agreement on the way it would be looked to go visions or goals – as well as the

collective capacity to achieve these goals. Coping with the future requires concerted

collective action, frequently without visible benefits, in some cases even with

immediate losses for at least some.

Such an action is not manageable without a sufficient level of mutual trust among all the

relevant social actors. In other words, social capital is another resource of strategic

governance.

“Trust is one coping mechanism by which stakeholders can respond to their perception

that they face a growing climate of risk and uncertainty in a context of unequally

distributed power. The building of such trust is now a critical task for public

administration.” (Bovaird 2005:224,226)



Following the earlier conceptual considerations, namely particular qualities and

resources of strategic governance, but also the multilevel and networking nature of

governance as such, It is thought to suggest the set of six criteria, enabling to evaluate

its capacity in particular cases.

Table: Criteria for the Capacity of Evaluating Strategic Governance

a Level of political support for strategic governance

b Involvement of civil and expert communities in strategic governance

c Existence of Strategy Unit at the central level of government

d Cognitive capacities of futures studies

e Quality of strategic documents

f Strategic guidelines from the meta-level of governance

V. Nepal and Other Countries

As there are many cultural, economic and political differences between countries ,

further in-depth comparative studies are needed to provide a more comprehensive

picture of the situation. At the same time, one can identify some common features of

countries' situations that are shared.

5.1. Level of Political Support for Strategic Governance

Nepalese political leaders in general fail to appreciate the importance of strategic

thinking and decision making in pursuit of their political missions. As a person who had

been deeply involved in future studies, it was encouraged for Social and Economic

Strategy in charge of developing strategic programs and documents at the central and

below central level of government. Nevertheless, these initiated by an executive

decision, suffered from the lack of appropriate legislative framework, insufficient

knowledge resources and managerial skills as well as low respect of the other sectors of

public administration. The new government,formed later and later, has been

transforming it for sustainable development. The overall impact on public policy

formation in the country has been negligible in spite of some positive effects in terms of

increasing general sensitivity of various stakeholders for strategic issues.



5.2 Involvement of Civil and Experts in Strategic Governance

There are several associations and federations those are active in the field of strategic

governance in general and for sustainable development. At a more specific level, there

is a whole spectrum of associations dealing with particular strategic issues. This

potential has been partially utilized in drafting various strategic documents;

nevertheless, it has been in the position of the weaker partner: the core decisions and

rules have always been firmly in hands of public executives.

5.3. Cognitive Capacities of Futures Studies

There is body that has been professionally involved in futures studies in the Nepal:

The NAST, research centres, labs, and universities which specialize in the

development and application of foresight methodology in research and development

issues, but not in the accreditation matters.

5.4. Nature of Strategic Documents

Quality strategic documents should outline goals, resources, actors with their

responsibilities, expected outcomes, and exact implementation and evaluation

mechanisms. The Strategy of sustainable development in many sectors for the Nepal

was framed by the government from time to time. According to thorough analysis of

the governmental documents offered, it has a lot of shortcomings: no legislative

attachment; dozens of priorities without hierarchical balance between them; and many

of these priorities are merely lists of goals and information items borrowed from other

documents.

The analyses of many ‘strategies’ accepted in the country over the last couple of years

do not differ much in their conclusions: in general, their methodological culture is low,

and they enter the political and administrative setting with a very limited potential for

their implementation.

5.5. Strategic Guidelines for the Micro-Level of Governance

In terms of technique and procedure, Nepal has had no problems with the application of

the Open Method of Coordination (OMC). It was used several times for the preparation

of National Action Plans in various sectors; it was applied in the process of the

preparation of the different plans.



The serious problem lies not with its formal application but with the administrative and

political context in which it is being applied. As a result, the real impact of the OMC in

governance at the national level has been dramatically below its potential influence. In

other words, operative and tactical tasks, short-term interests, time constraints and

professional lackness have severely limited the effects of OMC’s application. At the

same time, clear positive effects can be recognized in raising the level of general

awareness of civil servants in national issue.

Some economists challenged the inclusion of social consistency, environmental goals

and the sustainable development concept as such. Even the scholars, who in principle

agreed with the structure of the Strategy goals and the usefulness of such a

programmatic effort, have found it quite difficult to see it as a realistic document,

namely its ambitious part that endeavours to make the economy better.

VI. Implementation and Monitoring Implementation of the Strategy

6.1. Implementation of the Strategy

The National Anti-Corruption Strategy should be a medium-term policy document

containing objectives to be implemented in the following five or three years periodic

plan. The framework for the implementation of policy objectives will be specified in the

Action Plan to be adopted within three months after adoption of the Strategy. The

Action Plan will provide for specific measures and activities for the implementation of

policy objectives, time frames, responsible entities, and implementation resources.

Indicators for the execution of measures and activities will also be defined, on the basis

of which the level of their implementation will be monitored, as well as indicators for

the assessment of success of set objectives. As the Strategy and the Action Plan are

developed for the period of five or three years, it is necessary to periodically analyze

and possibly amend both documents in order to harmonize them with existing social

conditions.

6.2. Strategy Implementation Coordination

Efficient implementation of the Strategy implies strong political will which may be

created only through joint efforts and cooperation at the highest political level. The line

ministry will establish an appropriate organizational unit which will be responsible to

coordinate implementation of the Strategy and which will be a focal point for

cooperation with other holders of public powers and with international organizations.

Every obliged party in terms of the Action Plan will determine a focal point that will



monitor execution of activities from the Action Plan under the competence and/or scope

of operation of the obliged party. The line Ministry competent for justice will organize

regular mechanism in which focal points from state authorities will exchange

experiences in the implementation of the Strategy and Action Plan. Such meetings will

be organized in cooperation with the Anti-Corruption Body or Council. This will

establish, organize and simplify usual mutual communication, exchange of information

and coordination.

6.3.Overview Analysis of the Strategy and Action Plan implementation

The Anti-Corruption Body or Council is an advisory body of the Government that

overviews anti-corruption activities, proposes measures to be taken for efficient fight

against corruption, follows their implementation and proposes initiatives for adoption of

regulation, programs and other acts and measures in this field. The Council timely

shows the Government detected forms of corruption and points to failures of anti-

corruption mechanisms. The Council will overview the results of the implementation of

the Strategy and Action Plan in public authorities.

The Council will together with the Ministry competent for justice participate in

organizing mechanism of focal points from public authorities.

6.4.Monitoring Strategy and Action Plan implementation

Monitoring of implementation of the Strategy and Action Plan is under the competence

of the Anti-Corruption Agency established by the Law on Anti-Corruption Agency as

an independent and autonomous state authority. All authorities and holders of public

powers in charge of the execution of measures from the Strategy and Action Plan will

submit periodical and annual reports to the Anti-Corruption Agency/Council on the

implementation of the Strategy and Action Plan. The lower parliament and National

Assembly will discuss about the Anti-Corruption Council’s report on the

implementation of the Strategy as a separate item on the agenda.

6.5.The system of Accountability for Execution of Obligations under the Strategy

and Action Plan

After submission of annual reports of the Anti-Corruption Council on the

implementation of the Strategy and plan, there are still some unclear mechanisms

related to further actions of the Parliament and National Assembly.



VII. Conclusions

In spite of the rapid development of strategy, action plan, governmental program, and

strategic governance in public policy documents, the actual impact of strategic thinking

and decision making in the government and the politicians and administrators is

considerably low.

In addition to achieving objectives of the Strategy that impose certain obligations, and

considering that public authorities will be solely responsible for the Strategy, the

Strategy also can collect specific recommendations referring to public authorities as

well as to the private and civil sector, and enhances their actions according to measures.

Bearing in mind that recommendations are not binding in their nature, their

execution/non-execution is not envisaged to be obligation of public authorities,

including of the entities from the private and civil sectors.

Bibliography

Banham, R. and N. Webb. 2012. Project Runaway: Strategic visions are great, but they

can turn into nightmares at the project level. CFO (May): 46-51.

Brown, K. A., N. Lea Hyer and R. Ettenson. 2013. The question every project team

should answer. MIT Sloan Management Review (Fall): 49-57.

Bovaird, T. (2005) Public governance: balancing stakeholder power in a network

society. In: International Review of Administrative Sciences, vol. 71 (2), pp. 217-229.

Encyclopedia of World Problems and Human Potential. (1994-5) München: K.G. Saur,

three volumes.

Mintzberg, H. (1994) The Rise and Fall of Strategic Planning. Englewood Cliffs:

Prentice Hall.

Pierre, J. – Peters, G. (2000) Governance, Politics, and the State. New York: St.

Martins Press.

Salamon, L.M. (ed.) (2002) The Tools of Government. A Guide to the New Governance.

Oxford: Oxford University Press.

English Section An Analysis of E-Banking Programme


An Analysis of E-Banking Programme

Tej Narayan Dhakal*

1. Introduction:

E-Banking Programme is a programme of modern Banking function of computer

applications through electronic channels and internet by which communications

and information are immediately done. Customers are facilitated from banking

transactions. Customers who are enjoying with traditional Banking systems have

differ from this modern programme. They can enjoy much more from modern

Banking Programme than the traditional one. Therefore, E-Banking Programme in

the Banking Business world is a fascinating ease and rapid Banking Programme.

The consequence is that it minimizes operative cost and maximizes wealth. It can

utilize full capacity too. It helps to increase customers and transactions. It helps to

achieve productivity increment and economic growth. Banking business is a risky

business than other businesses. E-Banking Programme facilitates and provides to

both the sellers and customers to sell and buy goods and sevices nationally and

internationally too. Therefore, it has a wider scope of economic activities and

financial procedures. When this E-Banking programme came in the Banking

business sector it has been playing a significant role in the modern business world.

In the context of Nepal, E-Banking Programme has been established and

fascinating to city and streatching upto rural areas. Utilizing this programme most

of the commercial banks are running together with this function. The tele-Banking

and Automated Teller Machine (ATM) Programme facilities are providing by the

already established commercial Banks. Although Tele-Banking and ATM

programmes are micro models of E-Banking programme. Where is a business

there is a more or less risk. E-Banking programme is a broad banking business

mission. Therfore its vision should clarify and planning and targets policies and

strategies are clearly defined. In the context of Nepal the largest and oldest two

* Registered Auditor Class "B" Ex-Deputy Administrator/Acting Director NARC

An Analysis of E-Banking Programme English Section


commercial Banks (i) Nepal Bank Ltd (estd in 1994 B. S.) and (ii) Rastriya

Banijya Bank (National Commercial Bank (estd in 2021 B. S.) are the models of

the traditional Banking system. They are going to adopting and shifting into the

modern banking system and E-Banking programme too.

2. The forms of e-payment in Nepal includes :

• Credit Cards (introduced by Nabil Bank in 1990)

• Debit Cards (all commercial banks)

• Automated teller machines (introduced by Himalayan Bank Ltd. in 1995)

• Electronic fund transfer at points of sale (EFTPOS)

• Internet banking (introduced by Kumari Bank Ltd. in 2002)

3. Mobile banking:

Predecessors enjoyed with traditional banking system improving from creditors'

monetary and financial transactions and activities. The Banking system has been

improving to modern Banking system adopting the E-Banking Programme which

is rapidly and universally spreading. Bank provides different facilities to its

customers whether they are promoters, board of directors, share holders, personnel

or other people. It takes service charge which may be nominal. Business men are

very important for them. The computer technology is a fascinating unexpected

product which has an extreme power of different phenomena. In the modern

Banking Programme all of the functions of Central Banks and other kinds of

banks and financial institutions are applied in the E-Banking Programme.

4. Internet Banking:

Internet banking in Nepal is in its infancy. Through Internet banking:

� Balance enquiry can be made.

� Amount of one account can be transferred to another in the same bank.

� Payment of utilities like electricity and telephone can be made by using the

Internet.

� Payment of loans and applications for import letter of credit (L/C) can be

made if there is sufficient balance available in the customer’s current or

saving account in the same bank.

5. Issues of E payment:



The Nepal Rastra Bank is focusing on the following issues to promote epayment

usage and wider user acceptance among the general public:

� General Legal Issue

� Relevant Security Issue

� Provider Issue

� Payment System Issue

� Supervisory Issue

� Law Enforcement Issue

� Public Awareness.

6. Need/Importance of E-Banking Programme:

The rapid growth of population in the world the world business is being made

competitive, challengeable and risky. Therefore, its importance/need has been

through lighting in the Banking business sector because traditional Banking

programmes are still unsuccessful. In the context of Nepal Banking business

competition is going to the climax. Therefore, Banks are their customers rather

than customers are searching modern assured Banks. It is very difficult to identify

the best customers. Modern Banks only can provide adequate standard Banking

facilities to own customers. It is fascinating to the new customers by providing

much more facilities and services of standard and modern/latest scientific Banks.

The modern Banks can develop latest modern services and facilities and their

diversifications by which the customers are fascinated and motivated. This is

challenge to the developing countries' Banks to develop the latest modern

Banking facilities and services, the rapid developing communication and

information technology in the world is challenging to Nepalese Banks to develop

the latest modern Banking facilities and services. This programme is a new

product in the whole economic and financial sectors. Therefore, it can mobilize

available economic and financial resources and can search new sources of

incomes through standard development of opportunities. In the application of new

technology the inherent different risks are carefully analyzed. In the initial stage

over estimation is highly harmful and the consequences may be dangerous the

position may be uncontrollable by which modern bank can fail and will go to the

liquidation stage.

7. Factors Contributing in E-payments:



Numerous factors contribute to the development of e-payment systems.

Unfortunately, the following existing factors contribute negatively towards the

development of e-payment in Nepal:

(i) Computerisation of banks: Now, most of the banks are in computerised.

(ii) Infrastructure development: Telecommunication and electricity are available

throughout the country, which contributed to development of electronic

payment.

(iii) Development of ICT: The development of information and communication

technology is the major factor for e-payment development.

(iv) People’s behavior: Few people have confidence using e-payment. Some

feels safe having cash on the person.

(v) Regulatory arrangement: With the enactment of the Nepal Rastra Bank Act,

many regulations have been formulated to strengthen the banking and

financial system in Nepal. Under the provision of the Act, the Nepal Rastra

Bank is empowered to issue regulatory directives for promoting the

electronic payment system in Nepal.

8. Impact of E-payment on Central Banking Functions:

Under the Nepal Rastra Bank Act, the central bank is in charge of the formulation

and implementation of monetary policy, financial sector stability, foreign

exchange stability and price stability with stated level of growth. Some of the

objectives seem to be conflicting, such as price stability and growth. However,

considering the reality of Nepal’s economic situation, the Nepal Rastra Bank has

to strive to achieve its objectives. The use of physical cash is predominant in the

Nepalese economy. People are lack awareness on e-payments. In addition, there

are very few outlets where people can make payments using e-payment.

Commercial banks and financial institutions in the private sector are introducing

various non-cash mode of payment, but directives to regulate to e-payments are

yet to come in force. Considering few of the population are using debit and credit

card, the impact of e-payments on the core functions of the central bank is

minimal. The formulation of monetary policy to manage interest rate, conduct of

open-market operation to manage the level of liquidity in the economy - whether

to operate a tight or loose monetary policy - are all based on reserve money. We

have not considered any factor arising from the development of e-payments as

impeding the attainment of monetary policy objectives.



9. Risks of E-Banking Programme:

All the businesses are risky in nature. The degree of risk in the business depends

upon its nature. Banking business is also a highly risky business. By the misuse of

any function impacts to bear mischief, therefore, there need a performance

appraisal to control misuse together with monitoring and evaluations, verifications

and justifications reports must observe carefully. Risks are dangerous and

controllable too. There are many risks which could not count ordinally with

giving preference. Although, some of the significant risks are analyzed as follows:

A. Operational Risks: There are some operational risks which are as follows:

I. Risks in use/application: The main cause of the risk in this operational

risk is the weaknesses of capacity and quality in the use/application of

computer software. Within this risk there are internal and external risks.

Most of the internal risks are happened in the misuse of computer

software construction and the operators' operational risks too.

II. Security risks: This risk by naturally is a uncontrollable risk. The

development of computer capacity, established access points in

different places geographically, different ways of information flows i.e.

internet, e-mail etc. Somebody can create liability to the Bank having

entrance through delivery channels/access devices in banking

programmes. Viruses are entered into the computer by the misuse of

hackers.

III. The risk on misusing of goods and services by the customers: Banks

must provide pertinent information to their customers in proper time to

secure their accounts and other information which are safeguarding. If

the customers are not known well about electronically doing

transactions there may arise financial liability to the Bank.

B. The risk on the design of software and use and maintenance: In the

context of selection of software, there may arise risk by choosing unusable

software, low quality software and different from users need. Most of the

Banks are depended on the available technology from outside, because it is

cheaper and easier which may not be appropriate use for the customers.

Therefore outer dependency creates problems which can not be solved easily



by repairing the software in time because of lacking necessary goods and

services.

C. Cross-Border Risk: Cross-border risk is a dependable risk in between

county to country. The legal provisions are different among countries. The

dissimilarities of legal provisions, rules, policies and Banks' inherent

memorandum of association, articles of association and prospects may hurt in

the procedures of one country's Banks to another country's Banks. In this

connection if some countries' service (providers) or grant/loan provider

neglect their rights, duties, responsibilities, obligations/liabilities the

recipients could not get the receivable things and can not appeal for their

compensation too.

D. Legal Risks: There are many activities which make the Bank risky, irregular

and inefficient. Sometimes own country's law hampers to the Banks.

Sometimes legal procedures are the obstacles/mischiefs to the Banking

businesses then they can push to the legal trap which may affect the Banks'

legal entity. The legal risk is very much dangerous which cannot remove

immediately. The Banks may suffer from this provision, if the management

team cannot tackle legitimately on the undergone procedures.

E. Reputational Risk: The reputational risk is an indirect affecting risk. If the

customers are unsatisfied and irritated, the reputation of the Banks would be

declined and also will loss the good faith and sincerity. If the arised conflict

can not be solved easily and the hackers also are hampering the Banks and its

customers, in this situation customers may feel uneasy and risky. In such a

problem the Banks are loosing their own goodwill which affects the whole

Banking system.

10. Challenges of E-payment:

Nepal is a country where the development of ICT is rudimentary and ICT experts

are few. The legal framework for ICT and e-payment development is also not

adequate. Given such systemic weaknesses, the issues of security and privacy are

pressing concerns considering e-banking is subject to risks of criminal attacks on

bank accounts. Some more threats/problems in e-payment system in Nepal are:



- Low customer awareness about technicalities of e-money counterfeiting.

- Validity of e-signature.

- No proper legal provision regulating

e-banking and e-money.

- Privacy of customer personal information. In e-banking and e-payment, data

are stored in electronic devices, which, in the event of theft, will be revealed

without the authorisation and knowledge of the customer.

11. Suggestions:

The following suggestions are recommended for enhancing e-banking / internet

banking services of banks to the customers:

- Banks should take necessary steps to create awareness among rural people

about the advantages of e-banking / internet banking services available in

the banks.

- The e-banking / internet banking system should be enhanced to make the

online enquiry and online payment much easier to the customers.

- Public sector banks should improve their e-banking / internet banking

services to compete with their private sector counterparts.

- Banks may set up a team of personnel to train the customers to get

acquainted with internet channel.

- The bank customers have perceived the risk of getting wrong information

from e-banking / internet banking services. These illusions should be

removed from the minds of the customers by bank people as these factors

are the barriers for most of the customers for not adopting these services.

- Though e-banking / internet banking is convenient and easy to use,

customers are afraid of adopting these services because they think that using

these services are difficult and complicated. So, on-site training can be

provided to the bank customers who intend to use e-banking / internet

banking services.

12. Conclusion:

The development of e-payment is in its infancy in Nepal. Still all the people are

not fully unaware of using non-cash payment. The development of electronic



payment system is severely impeded by lack of ICT resources, lack of public

awareness and lack of infrastructure (electricity, telephone services, etc.). In spite

of the constraints, commercial banks and other financial institutions have

introduced credit cards and debit cards, including ATMs, Internet banking, mobile

banking, etc. which are mainly used by the urban population. Card payment is yet

to be regulated in Nepal. The Nepal Rastra Bank is taking initiatives for regulating

electronic payment system in Nepal. The effect of e-payments on the

implementation of monetary policy, which is based entirely on reserve money, is

almost nil.all the business entrepreneurs/customers compulsorily must high jump

in this E-Banking programme rapidly.

All the businesses whether they are commercial, industrial or developmental in

nature are risky games. Commercial Banks are more risky which are motivating to

the customers/business entrepreneurs through E-Banking programme. All the

business endeavours are involved with banking transactions. Therefore, most of

the business endeavours are depended with Banks and their financial transactions.

The success of business endeavours also depends upon Banking activities and

facilities. The fascinating facilitated modern Banking programme can ensure and

motivate to the customers. Therefore, most of the business houses choose modern

Banking programme which is beneficial in every field of human life.

References:

� Some books pertaining to E-Banking Programme

� Nepal Rastra Bank Act 2058

� The developmend of Epayment, Bam Bahadur Mishra

� Different Banks Publications

� E banking Publications

English Section Audit policy implementation in Nepal: An analytical study


Audit policy implementation in Nepal: An analytical study*

1. Introduction:

At the preliminary stage, audit was introduced with hearing accounting activities by

the owner. The term audire was famous to check the income and expenses of the

sahoo mahajan. After this era Luca Paccioli( Italy) invent the accounting system.

Auditing also introduced together for maintain the control environment. Auditing is

important functions in the financial sector phenomena. Nowadays, there is also

paradigms shift in auditing world. The main innovation in this field is that auditing

is important domain for essential part to complete the financial cycle. Each and

every company institutions, enterprises or organization, there is compulsory

provision for audit. In the public sector each and every country has constitutional

provision for auditing purpose. Nowadays, the audit which is internal or external, it

is providing fact and figure about the organization, where is something wrong. So

that audit is weapons to cache the wrongdoing. The system says while auditing will

be finished, it gives green signal for go ahead. Where audit is remaining due, the

income and expenditure and balance sheet should not approve.

2. Auditing Concept and Principles:

In the modern organizational behavior, auditing is in that stage, which could not

cross without response, while it, could be internal or external. The four important

domains in the financial administration are budgeting, accounting, reporting and

auditing. In these four domains first three are within the organization and only last

one is the outsider. So, auditing activities are the control tools in the financial

management. Irregularities, fraud and corruption could not check without strong

external scrutiny. So, one of the enhancing factors of financial management is

auditing. Audit is evaluation or check or examine of the financial statement by the

outsider. It means that a type of examination that would independent and impartial.

Final audit is only the outsider who checks account systematically. It is reliable for

all organization, involved all transactions in term of money. Lima Conference of

* 1This is a excerpt from research on" Audit policy implementation in Nepal: An analytical study

" conducted by Mr. Trilochan Acharya as part of his M.Phil. programme under Public Administration

Campus, Tribhuvan University

Audit policy implementation in Nepal: An analytical study English Section


INTOSAI, International Organization Supreme Audit Institute, which has more

than 190 member countries, introduced 8 principles for external audit. They are

Principles of Effective Legal Framework, Principles of Independence Office Head

and Members, Principles of Sufficient mandates, Principles of Unrestricted access

of Information, Principles of right and obligation of report, Principles of Freedom

to decide on content and timing of the audit period, Principles of Follow-up

mechanism, Principles of financial and administrative autonomy. Besides these

principles, there are 7 core values of auditing. They are Independence, Integrity,

Professionalism, Creditability, Cooperation, Innovation, and Inclusiveness.

Principles of independencies of supreme audit institution says that it is

indispensable for a healthy democracy that each country have a supreme audit

institution which is independences is guaranteed by law but state institution cannot

be absolutely independent so they can be achieve independence through different

means. So the principles of audit are concerned with final audit or external audit.

There are some principles of the internal audit also. Internal auditing means an

appraisal activity established within the entity as a service to the entity. Its

functions include, amongst the other things, monitoring internal control. The

Institute of Internal Auditors says 'internal audit is an independent objective

assurance and consulting activity designed to add value and improve an

organizations operations. It helps an organization accomplished its operation by

banding systematic, disciplined approach to evaluate and improve the objectiveness

of risk management, control and government process'. Journal of Modern

Accounting and Auditing says 'Audit is mainly known as 'Value-added services'. It

is found that auditing has evolved through a number of stages. In the mid 1800s to

early 1900s, the audit practice was considered as “traditional conformance role of

auditing”. However, for the past 30 years, the auditor has been playing an

“enhancing role”. Today, auditors are expected not only to enhance the credibility

of the financial statement, but also to provide value-added services. Nevertheless,

following extensive reform in various countries as a result of the collapse of big

corporations, it is expected that the role of auditors will converge. It is evident that

the paradigm about auditing has shifted over the years and it is likely to continue

shifting in the future.

Mackenzie C.M 1996, p. vii) says in the foreword to the accountability and audit of

governments made the following remark: “Without audit, no control; and if there is



no control, where is the seat of power?” An analysis of the historical development

7 various countries. According to Leung.p. (2004, p. 24) is that such reform has

implicated the auditing profession in the following ways: “(i) The role of auditors is

expected to converge: refocusing on the public interest, redefining audit

relationship, ensuring integrity of financial reports, separation of non-audit function

and other advisory services; (ii) The audit methods revert to basics i.e. risk

attention, fraud awareness, objectivity and independence, and (iii) increase attention

on the needs of financial statement users”. In summary, the review of the historical

development of auditing has evolved the audit function through a number of stages.

Auditing first emerged in the form of ancient checking activities in the ancient

civilizations of China, Egypt and Greece. However, the practice of modern auditing

did not become firmly established until the advent of the industrial revolution in the

mid nineteenth century in the UK. Today, auditors are expected not only to enhance

the credibility of the financial statement, but also to provide value-added services,

such as reporting on irregularities, identifying business risks and advising

management on the internal control environment. Austria audit service office

defines 6 domains. They are integrity, responsibility, discretion, fairness,

communication and transparency.

Finding Fraud and Corruption related issues through audit is crucial. Public sector

bribery, fraud and corruption have become prime concerns for all parliamentarian

about poor financial management. The word corruption refers dishonesty or a

willful mis-presentation. There are major contributing factors responsible for

strengthening financial system. They are: weak internal control and check system,

ineffective monitoring and evaluation system, weak investigative and justice

system, poor accountability and transparency, expensive social culture behavior,

increasing people's expectations and lack of people's awareness and under

developed civil society. Shrestha, I.R. ( 2014,p.25) says some of the government

operations particularly vulnerable to corruption are collections of taxes and customs

revenues, procurements of goods, constructions contracts, sale of public assets,

granting permits and licenses, hiring of consultants etc. In the topics of "Audit

policy implementation in nepal" is going to study.

3. Conceptual Framework :

Implementation of Auditing system is generally auditing and compliance its

recommendation in financial arena. It can be studied and analyzed by borrowing

some theories and model of Top-downers and Bottom-uppers. The conceptual

framework has been design as consideration of policy clarity and consistency as



define by Van Meter and Van Horn. Factors like goals, strategies, activities, plans

and programs of the implementing agencies, central policy makers' influence on

implementers, interaction between local implementers and environment are also

important variables to be studied and analyzed for the study of the implementation

of Auditing system. Different kind of variables is follows:

Pie Chart: 1

Source: Developed By author

Audit is defined as the third party verification of the financial transaction. All

auditees should reply about the report with applying recommendations within

legally stipulated time frame. The section of the Financial Procedural Act, 2055 has

explicitly provided for the legal framework for Audit Report Reply within 35 days

from the report received. Implementation of the Audit Recommendation could be

measured by supervising of the record in the office of the Auditor general. The

report should clear according to the Financial Law, Audit Law, Public Procurement

law and other laws of related offices, entities, and institutions. The research dealt

with compliance especially of compliance of audit report with a study on the casual

relationship between policy mandates, institutional capacity and responsibility of

the entities taking into consideration of the intervening variables. The constructed

independent variable is the policy mandate is defined as the legal authority

provided to the entity to implement public policy. Financial Procedural Act, 1999

and Financial Regulations 2007, are the fundamental legal instruments to

implement Audit policy. The extant model of implementation theories have focused

on policy goal clarity, consistency and simplicity.



There is relation or not between policy clarity, consistency, simplicity of audit and

financial regulations or disciplines. There is relation or not between human

resources, technicality, professionalism of auditors, budget, working environment

in the audit office and financial regulations or disciplines. Next aims is, there is

relation or not between authorities, discretionary power, organization culture,

coordination, risk management and monitoring and evaluation system and financial

regulations or disciplines. Likewise, there is relation or not between audit

stakeholders response and financial regulations disciplines will be analyze in this

study.

4. Status of audit policy implementation:

Financial regulation or discipline denotes the financial activity according to the

financial law, rules and regulations. It is not totally nil but it could be minimize by

various administrative action. Audit is external evaluation of the financial activities

of the entities. While financial regulation or discipline is effective the audit

objection would be minimize. So test objective "Financial regulation" is compared

with expected targets. Audit office is maintaining document of audit objections.

The provision of Financial Procedures Act, 1999 Section (1) and (2) says "The

Office of the Financial Comptroller General shall carry out, or cause to be carried

out, the internal audit as prescribed. Each office shall submit accounts and financial

statements of all kinds of incomes and expenditures as prescribed and get the

external audit of the same to be carried out by the Office of Auditor General." For

implementation audit policy related provision, Office of the auditor general does

this job since 59 years. Constitution of Nepal, 1958 has also separate provision for

audit. After this, all of the constitution has this kind of separate provision. Office of

the auditor general has submitted 54 annual Audit report. It has centrally located

one office is in Kathmandu. By implemented the audit related policy, office is

giving preliminary audit report and gives many recommendation to improve the

report and final report to the management. All total audit objection backlog amount

is Rs. 3,96,25,61 lakhs upto 2072/73, according to office of the auditor general's

annual reports. Some evaluations are as follows:

4.1 Audit Objection and Financial Regulations:

Audit Act, 1991 Section (12) gives mandate to the auditor general that necessary

legal action shall be taken in respect of the faults and irregularities observed during

the audit of income and expenditure and other financial matters of Government of

Nepal according to the prevailing laws. It means that Auditor can audit. Audit Act

Section (8,p) also gives authority that the Auditor General shall submit its annual



audit report, including his/her comments and opinions thereon, to president on the

final audit of Government Offices and other offices and organization prescribed by

prevailing laws, which are subject to audit by the Auditor general. �

Audit Act also

emphasis that the Auditor General may submit a report if he deems necessary at any

time to take immediate action against any loss or damage already happened or

impending upon to the national assets. In such kind of Constitutional mandate and

responsibility, Auditor General could implement the audit policy to maintain the

financial regulations or to improve the financial discipline. According to this

mandate office of the Auditor general audits all public funds. Audit report explains

the position of financial regulations and disciplines are as follows:

Table 4.1: Auditing Amount and Audit Objection

Fiscal Year

Auditing Amount

( in lakh )

Audit Objection

amount ( in lakh )

Audit Objection

in Percent

2011/12 7,42,59,43 27,96,96 3.77

2012/13 8,04,85,73 28,75,94 3,57

2013/14 8,53,94,64 37,40,57 4.38

2014/15 10,43,23,84 48,77,88 4.67

2015/16 12,95,44,92 88,85,59 6.86

Source: Annual Report of OAG, Nepal, 2013 to2017

The study indicated that (Table 4.1) in comparison with total audited amount 3.77

% is Audit objection amount in 2011/12 whiles it increases up to 6.86% in 2015/16.

This is surprising figure that most of the organizations in public sector are not

within financial roadmap in Nepal according to the report of OAG Nepal. So audit

policy implementation is not in line with financial regulations or not in the way of

financial regulations. Because of their increasing trend of audit objection, it is

necessary to get improvement in the field of audit policy implementation.

4.2. Recovery in audit and Financial Regulations

Financial Procedures Regulations ,2007 says that if any remark is made in carrying

out examination pursuant to these rules, the Office In-charge or Departmental

Head, shall take action as follows and give information thereof to the Department

of the Auditor General and the Office of the Financial Comptroller General. In

cases where record of cash and goods in-kind is omitted to be established, to

require to establish the inventory within three days. In cases where the inventory of

cash and goods-in-kind has been maintained in haphazard way causing loss and

damage to the Government of Nepal, to recover the amount of such loss within

fifteen days, and to forthwith recover it immediately as governmental dues pursuant

to the prevailing law. In this way related financial policy is strong. In Audit, if there



is any over payment, payment without enough supporting evidence, income has not

deposited in revenue account. If auditor finds out such cases, the concern

employees should pay those amounts immediately and deposited into the national

revenue. In reality, we are loosely implementing the financial regulations. We find

out that government is benefited by implementing audit policy. Recovered amount

during audit is as follows:

Table 4.2 Recovered amount in 5 years

Fiscal Year Recovered amount in Audit ( Amount in lakhs ) 2011/12 96,89 2012/13 2,50,41 2013/14 2,06,06 2014/15 2,57,28

2015/16 2,08,98 Source: Annual Report of OAG, Nepal, 2013 to2017

Table 4.2 indicates that the detailed analysis of recovered amount through audit

policy implementation. The recovery amount is revenue generation which is

depositing in the national fund. Audit professionals are giving security or value

added service to the government. It could get positive opinions by audit policy

implementation verifying financial regulations.

4.3 Recoverable amount and Financial Regulations

According to the Financial Procedures Regulations, 2007, number (1) it shall be the

obligation of the Accounts Responsible Officer to see whether the Office In-charge

or the responsible person has settled the irregularities or not, and get the same

settled pursuant to the prevailing law, if they have not been settled. It shall be the

obligation of the responsible person or the Office In-charge to settle the

irregularities set from the audit by submitting evidence or by regularizing or

recovering the same. Where the responsible person or the Office In-charge or

employee with the obligation to settle the irregularities has to leave the Office by

being transferred, promoted or retired, he shall hand over the details of the

irregularities yet to be settled and all the details on the action relating to the

transactions to successor, and the successor shall also take over the inventory of the

irregularities yet to be settled and all the details on the action relating to the

transactions, and settle, and cause to be settled, the irregularities on the priority

basis.

In respect of auditor's finding, audit office has divided such irregularities of the

audit report in different heads. Some amounts needs to recovery from related

employees or some of them need to recover from the authorized persons, and some



of them would be necessary to show the evidence and some of them may be

advance.

Table 4.3: Auditing Amount and Audit Objection need to recovery

Fiscal Year

Auditing

Amount

(in lakh)

Audit Objection in recoverable

amount (in lakh) Percent 2011/12 7,42,59,43 3,38,33 12 2012/13 8,04,85,73 2,87,80 10 2013/14 8,53,94,64 3,46,15 10 2014/15 10,43,23,84 4,33,62 9 2015/16 12,95,44,92 40,43,89 43


The study table 4.3 indicates that 8.60 % to 42.48 % of Audit objections amount are

need to recover according to audit report or audit objections. According to the

irregularities separation system, lower recoverable amounts in 2014/15 and highest

recoverable amounts in 2015/16. This is surprising situation in different two years.

In such amount the financial policy implementation is quiet wrong. But auditing

policy is very important and effective. So, financial policy implementation is not in

right track. Because of the audit objection as recovery amount is upto 42%, it is

necessary to implement strong step in the field of financial policy implementation.

Because of the bureaucratic nature of most policies implemented evaluated by

OAG, it gives negative impact on the output and outcome of the policy

implementation.

4.4 Audit Backlog Clearance and Financial Regulation

Section 99(1) of Financial Procedures Regulations 2007, says that "After a letter

has been received from the concerned auditor or the Office carrying out the audit in

respect of the irregularities detected from the internal audit or the final audit, the

irregularities shall be settled within the time-limit, if any, specified in that letter and

within thirty-five days if no such time- limit is specified in that letter, by

regularizing the irregularities if they have to be regularized, by submitting

necessary evidence, if any evidence has to be submitted or by recovering them, if

they have to be recovered or by giving clear reply if they have to be made clear

through such reply; and a reply to that letter shall be given to the auditor or the

Office carrying out audit within thirty-five days. Policies are implemented to

achieve specific aims. This is provision of financial regulation; however, offices

have not clear the unlawful amount in time. There are many irregularities from last



5 years. We can see the clearance ratio of entities, which is the negative map of

policy implementation.

Table 4.4: Audit Objection Backlog and clearance.

Fiscal Year

Total amount of

Audit backlog Clearance

Clearance

Percent 2011/12 54,36,02 16,78,40 31 2012/13 65,54,50 21,26,81 32 2013/14 72,97,02 19,40,31 27 2014/15 90,87,46 27,23,78 30

2015/16 1,12,41,38 33,77,87 30 Source: Annual Report of OAG, Nepal, 2013 to2017

According to the above figure (Table 4.4) only 27 to 32 percent of the total backlog

audit objection amount has been cleared in the whole year. What about irregularity

amount of the 68 to 73 percent every year, nobody can give answers. It is going to

be collecting in the record. It means financial policy is not properly implemented.

In this concern, Financial Procedure Act, 1999 section 14(3) says that the

responsible person shall submit the accounts of transactions and related documents

to the concerned office or auditor as prescribed. But above situation into the audit

policy implementation is not taking care to follow the financial regulation.

4.5 Unsubstantiated amount and Financial Regulation

According to Constitution of Nepal the public accounts and of all public offices or

organization shall be audited and reported on by the Auditor General. For this

purposes the Auditor-General or any person authorized or appointed for the purpose

by the Auditor General shall have access to all books, records, returns and other

documents including documents in computerized and electronic form relating to or

relevant to those accounts. The Auditor-General should check the public accounts;

all offices and institutions in such a form as the Auditor General shall approve and

shall be subject to review. An internal auditor of an organization or body shall

submit a copy of each report issued because of internal audit work carried out to the

Controller General. All financial and accounting systems in respect of the accounts

shall be subject to summit for audit. Any head of a public institution or other body

subject to auditing by the Auditor General who fails to comply with this is liable or

defective internal controls and internal auditing.

Table 4.5 Unsubstantiated Amounts. Fiscal Year Total Audit Amount unsubstantiated Percent

2011/12 27,96,96 8,51,00 30



2012/13 28,75,94 7,92,09 28 2013/14 37,40,57 11,80,24 32 2014/15 48,77,88 14,96,64 31 2015/16 88,85,59 18,14,25 20


According to the above figure (Table 4.5), upto 32 percent Audit objection amount

or irregularities are without supporting documents or without proper evidence. It

means financial policy implementation is not sufficient and audit policy is required

to strengthening.

5. Data analysis and interpretation:

The Primary data had analyzed with a objective of finding relationship between

constructed test and predictor variables. While financial regulation or discipline is

effective the audit objection would be minimize. So test objective "Financial

regulation" is compared with expected targets. The financial regulation would

evaluate by audit with auditing through economy, regularity, efficiency,

effectiveness and propriety. Various secondary data from audit with comparison is

made chapter four, which indicate the financial regulation more with their budget

proportion. Moreover, financial regulation of the government offices, agencies and

all public organization depends upon the clarity, consistency, and simplicity of the

audit policies, laws, and on institutional factors like organizational culture,

coordination, risk management system, and monitoring and evaluation system of

OAG, the constitutional body, for audit.

5.1 Relationship between Audit policy clarity and financial regulation:

Auditing Policy is guided by Constitutional provision, which provision related to

check and balance system for democratic values. As a constitutional body, Auditor

General is independent. The audit policy implementation is free from interference

of the side if the executive. The responses from the respondents are analyzed under

following table. The hypothesis test as under: Table 5.1 Policy clarity on financial process and audit

Independent Variables b t p-value Constant -1.493 .146

Financial Procedure regulation have clear about

Financial process.

.029 .131 .896

Legal provision related to audit system are clearly

understood.

.103 .493 .626

provision relating to Audit objection clearance are

define detailly.

-.045 -.248 .806



Audit clearance ambiguously spelled out presenting

documents.

.463 2.177 .038**

The Legal provision for internal audit and internal

control are useful for internal control.

-.184 -1.028 .312

The Legal provision relating to submission of

financial statement are clearly spell out in the law.

.847 4.557 .000*

The audit period and time for submission document

are suitable and economical.

.465 1.124 .270

The Audit report is clear, simple and easily

understood.

-.289 -.637 .529

The procedures for Audit reply are simple and easy

to follow.

-.312 -.480 .635

The procedures to take more time for Audit reply is

suitable.

.172 1.414 .168

The reporting system and time of OAG Annual

report is suitable.

-.073 -.445 .660

The procedure for PAC decision implementation are

clear and complete.

-.141 -.985 .333

R square .746 F 7.084 Durbin Watson 2.02

Questions: Auditing system and clearance of audit objections in terms of policy clarity. In

the given statement 1- refers to completely disagree, 2-partly disagree, 3-partly agree, 4-

completely agree and 5- I don't know. In these 1 is lowest of the scale and 5 is the highest

of the scale.

Source: Field study, 2017, N=52

Level of significant 5 % * * and 1% is *

The R square value of the model fits in this study suggets that the model explains

74.6 percent of the variance in the dependent variable auditing principles in Nepal.

The F value of this model is 7.084. Number of questions about the position of

financial management and audit were asked. These questions are financial process

define, legal provision related to audit system, audit objection and clearance

process, internal control and internal audit, submission of financial statement, audit

report and its simplicity and clearlyness, procedure of audit reply, reporting system

of OAG and procedure of PAC decision implementation. The study revealed that

the Legal provisions relating to submission of financial statement are clearly spell

out in the law was highly significant at the 5 percent level of significance. Audit

clearance ambiguously spelled out presenting documents was also found to have

significance relationship with financial regulation at 5 percent level of significance.

The rest of the activities were insignificant. The procedures to take more time for

Audit reply, audit period and time for submission document and the legal provision



for internal audit and internal control are useful for internal control, the procedure

for PAC decision implementation are clear and complete etc. are in position but

insignificant at 5 percent level of significance. Financial procedure regulation and

process, legal provision related to audit system, provision relating to Audit

objection clearance, simplicity of the audit report, the procedures for Audit reply,

reporting system and time of OAG Annual report were not accomplished as

required. Therefore, these activities had negative relationship with implementation

of financial regulation.

5.2 Relation between audit Policy consistency and Financial

Regulation:

The consistency in policy affects the effective implementation of the policy. The

policy consistency variable includes different factors relating to stability in legal

provisions, compulsory auditing and improve in line with its recommendations.

Timely reply the audit objections, submit the supporting documents with audit reply

are guided with the audit policy consistency. The responses from the respondents

are analyzed under following table. The hypothesis test as under:

Table 5.2 Policy consistency on financial process and audit Independent Variables- policy consistency b t p-value

Constant 1.417 .166

The definition of financial Procedures law and audit

law is consistent over the last 25 years.

-.156 -.969 .340

The legal provisions relating to Audit mandate are

consistent.

-.260 -1.221 .231

Legal provision about the Audit compulsory are

steady.

.484 2.866 .007*

Legal provision about the Audit report submission is

constant.

.910 3.886 .001*

The legal provision relating to report discussion is

PAC is same.

-.701 -4.283 .000*

Legal provision about the budget revenue and

financial administration are consistent.

-.500 -1.946 .061***

Financial penalties chargeable to the non-clearance

of the Audit irregularities are consistent over 25

years.

.511 2.451 .020**

Act relating to financial fraud and corruption are

effective or not since 25 years.

-.190 -1.247 .222

Financial administration related public procurement

Act are steady.

.260 1.376 .179

The legal provisions with Audit clearance are

constant.

.325 1.810 .080***



R square .626

F 5.194

Durbin Watson 1.901

Questions: Audit mandate, legal provision and procedure, procurement system, audit

objection clearance as policy consistency. In the given statement 1- refers to completely

disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5- I don't know. In these

1 is lowest of the scale and 5 is the highest of the scale.

Level of significance: 10 % * * *, then 5 % * * and 1% is *


Questions were asked regarding the activities prescribed by Financial Procedures

Act, Financial Procedures Regulations and Audit Act for financial management

consistence which are related the auditing activities. Among these activities legal

provision relating to report discussion is PAC, Legal provision about the Audit

report submission, Legal provision about the Audit compulsory and financial

penalties chargeable to the non-clearance of the audit irregularities are over 25

years have significant relationship with financial regulation. Furthermore, Legal

provision about the budget revenue and financial administration and the legal

provisions with Audit clearance are positive since these are not accomplished as

required. The definition of financial Procedures law and audit law over the last 25

years, The legal provisions relating to Audit mandate, act relating to financial fraud

and corruption since 25 years and financial administration related public

procurement steady have some few negative relationship with implementation of

financial regulation. Thus, the financial regulation relating to audit are partially

implemented the rules and regulations prescribed by law.

5.3 Relationship between audit policy simplicity and financial

regulation:

The simplicity of policy affects the effective implementation of the policy. The

policy simplicity variables include simple and easy provisions for financial

management as well as audit. It is also emphasized that the audit process, report

receiving and reply with evidence. The responses from the respondents are

analyzed under following table. The hypothesis test as under: Table 5.3 Policy simplicity on financial process and audit

Independent Variables b t p-value

Constant 2.402 .022

The definition of the financial terms in constituction,

Audit Act, financial procedure Act, public procurement

Act are simple.

-.026 -.106 .916

Legal provisions relating to financial administration .343 1.763 .088***



are easy.

Legal provision relating to Audit are straight forward

and uncomplicated.

.638 3.652 .001*

The process, means and deadline for clearance of Audit

irregularities are suitable and economical

.113 .477 .637

The Audit report is easy and simple to understand. -.631 -2.790 .009*

There is a Legal provision to non clearance of Audit

Quiry relating to PAC decision.

-.542 -3.235 .003*

There is an easy and clear provision to get clearance

from Audit.

.382 2.339 .026**

There is an easy to get recorded of the previous year

audit report in such activities.

.646 2.361 .025**

The legal provision for follow up audit are clear. -.443 -2.395 .023**

The Directives relating to internal audit, internal

control and physical inspection are simple and easy to

implement

.080 .471 .641

R square 0.583

F 4.341

Durbin Watson 2.438

Questions: Audit mandate, legal provision and procedure, procurement system, audit

objection clearance as policy simple. In the given statement 1- refers to completely

disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5- I don't know. In

these 1 is lowest of the scale and 5 is the highest of the scale.

Level of significance: 10 % * * *, then 5 % * * and 1% is *


The next hypothesis of this study was the accomplishment of simplicity of the

relating to provision of financial act, regulations and audit act. The present design

of the auditing principles, constitutional system, audit as per audit act preliminary

audit report, accumulating amount of audit objections are treated as dependent

variables. The definition of the financial terms in constitution, Audit Act, financial

procedure Act, public procurement Act are simple, Legal provisions relating to

financial administration are easy, The process, means and deadline for clearance of

Audit irregularities are suitable and economical etc. were questions relating to

financial regulations as well as audit. Among these activities Legal provision

relating to Audit, Legal provision to non clearance of Audit Query relating to PAC

decision, legal provision for follow up audit, get record of the previous year audit

report in such activities, the audit report is easy and simple to understand and

provision to get clearance from Audit have significant relation with financial

regulation or they agree the provisions are simple. Legal provision relating to

financial administration is positive although it could not comply the required 5

percent level of significance. However, the definition and simplicity of the financial

terms in constitution, audit act, financial procedure act public procurement act, the



process means and deadline for clearance of Audit irregularities and directives

relating to internal audit internal control and physical inspection are found

insignificant to the financial regulations. They found complicate to implement. So

that financial regulations are partially simple according to the study.

5.4 Relationship between Human Resources and Financial

Regulation:

Human resources of the organization are important factors for enhancing

institutional capacity of the organization. Adequate computer literate professional

and committed staffs are the key for organizational efficiency and effectiveness.

The questions relating to audit works and its capability are the professional human

power to maintain the financial discipline through audit. The linkages between

Performance Based Incentive System (PBIS) and employee's performances and

linkage between employee's performance and performance appraisal system of the

Office of the Auditor General were asked to the respondents. In this survey, the

question of sufficient staffs in OAG and the capabality of the officials were also

asked. The responses from the respondents are analyzed under following table. The

hypothesis test as under:

Table 5.4 Human resources in audit Independent Variables – Human Resources b t p-value

Constant 3.047 .004

Audit officials are sufficient to give Audit service. -.121 -.535 .596

Audit officials are computer literate and

information technology friendly to Audit and

reporting.

.004 .022 .983

Audit officials are professional and committed to

enhance Audit service (Audit plan, Audit execution,

Report writing, and follow-up service).

.254 1.066 .294

Audit official are capable to undertake Audit field

work, report writing, record maintain, and Audit

reply implementation.

.018 .067 .947

The performance Appraisal in liked with

employee's performance

.205 1.046 .302

R square 2.104

F .855

Durbin Watson .106

Questions: Audit professionals are sufficient, they are committed professional, capable and

their performance appraisal is linked with PBIS. In the given statement 1- refers to



completely disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5- I don't

know. In these 1 is lowest of the scale and 5 is the highest of the scale.


A number of questions about audit service were asked. They are: "Audit officials

are sufficient to give audit service, audit officials are computer literate and

information technology friendly to Audit and reporting, audit officials are

professional and committed to enhance audit service (audit plan, audit execution,

report writing, and follow-up service), Audit official are capable to undertake Audit

field work, report writing, record maintain, and Audit reply implementation and the

performance appraisal in linked with employee's performance". The study revealed

that those activities about audit are insignificance at the 5 percent level of

significance. Although Audit officials are professional and commited to enhance

audit service (audit plan, audit execution, report writing, and follow-up service) and

the performance appraisal in linked with employee's performance are not very low

but they could not accomplished as required at the 5 percent level of significance.

Main of the provisions about human resources in OAG Nepal is needed to improve.

5.5 Relationship between ICT system and Financial Regulations:

The physical and information, communication, and infrastructure organization is

important factor for the organizational efficiency and effectiveness. Under the

predictable variable, ICT is in the priority of the office of the Auditor General.

There is AUDIT MANAGEMENT INFORMATION SYSTEM and

ELECTRONIC WORKING PAPER system established. For this purpose the

survey has been conducted. The responses from the respondents are analyzed under

following table. The hypothesis test as under:

Table 5.5 ICT in audit. Independent Variables –Infrastructure b t p-value

Constant 6.349 .000

The existing Audit report binding system are

effective to Audit Record keeping and clearance.

.402 2.222 .032**

The capacity of Information, communication and

Technology of OAG is strong.

-.292 -1.348 .186

The Audit official and auditiees are physically and

virtually connected with each other to make

communication easy.

-.036 -.153 .879

Audit management Information system (AMIS) .097 .433 .667



related to audit (EWP) and record keeping is

general by OAG. R square .136

F 1.459

Durbin Watson 1.852

Questions: The infrastructures of the office of the Auditor General and its information and

communication system as well as electronic working papers used. In the given statement 1-

refers to completely disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5-

I don't know. In these 1 is lowest of the scale and 5 is the highest of the scale.

Level of significance: 5 % * *


Questions were also asked regarding to the infrastructure of the auditing office.

They are :"The existing Audit report binding system to Audit Record keeping and

clearance, the capacity of Information, communication and Technology, the Audit

official and auditiees are physically and virtually connected with each other to

make communication and Audit management Information system (AMIS) related

to audit (EWP) and record keeping by OAG". Among those questions the existing

audit report binding system and audit record keeping and clearance system is

significant at the 5 percent level of significance. But the capacity of information,

communication and technology, the audit official and auditiees are physically and

virtually connected with each other and audit management information system

(AMIS) related to audit (EWP) and record keeping were insignificant. It means the

relationship with financial regulations is negative. Thus, almost all of the

information and technology system are necessary to improve.

5.6 Relationship between Budget and Financial Regulations:

Budget is compulsory to mobilize the human resources. It is also necessary to

manage the communication and technological aspects. Budget factors are base for

organizational efficiency and effectiveness. Under the predictable variables, this

study has question for sufficiency. The optimum level of budget is key players for

efficient audit and irregularities settlement. The responses from the respondents are

analyzed under following table. The hypothesis test as under:

Table 5.6 Budget in audit Independent Variables – Budget b t p-value

Constant 9.118 .000

Audit office have sufficient budgetary support to

implement Annual Audit plan. -.349 -1.862 .070***



The Audit office has allocated program Budget for interact

with auditee. .550 2.937 .006*

R square 0.181

F 4.312

Durbin Watson 1.461



completely agree and 5- I don't know. In these 1 is lowest of the scale and 5 is the highest of

the scale.

Level of significance: 10 % * * * and 1% is *


Questions were also asked about activities performance by budget. questions were: "

Audit office have sufficient budgetary support to implement Annual Audit plan and

the Audit office has allocated program Budget for interact with auditee." Among

those questions the audit office has allocated program budget for interaction with

auditee is significant. This means there is positive relationship with this statement.

The office have sufficient budget to implement plan is not significant. This means

there is some few negative relationship between budgetary support and

improvement of financial regulations. Thus, it is necessary to improve budgetary

support into the audit policy implementation.

5.7 Relationship between working environment and Financial

Regulations:

Working environment is intervening variables to perform the audit. If government

and other agencies or stakeholders gives priority to the audit, to settle the audit

objections or submission the financial statement, audit could get better

performance. There is a lot of irregularities remaining to settle. Working

environment is main concern to improve the financial regulations. The responses

from the respondents are analyzed under following table. The hypothesis test as

under:

Table 5.7 Working environment in audit Independent Variables – working Environment b t p-value

Constant 4.011 .000

The Government and other agencies related to

audit are giving prority to implement audit

report.

.244 1.408 .167

The government and department are risking

remark to the officers and project chief, while

repeating same issue every year.

.121 .661 .513



The government have any evaluation basis

according to the volume of irregularities to give

promotion and other opportunity.

-.163 -.839 .407

Audit office is free from other environment or

conflict of interest from auditees

.062 .379 .707

R square .071

F .710

Durbin Watson 1.964



completely agree and 5- I don't know. In these 1 is lowest of the scale and 5 is the highest of

the scale.


In this study there are some questions about working environments. These questions

are: "The Government and other agencies are giving priority to implement audit

report; risking remark to the officers and project chief, evaluation basis according to

the volume of irregularities, audit office is free from conflict of interest from

auditees." Among these questions non of them have get significant at 5 percent

level of significance. It means there is negative relationship within these situation

and financial regulations. It shows that there is no priority to implement audit

report; no evaluation basis according to the volume of audit, audit office is not free

from conflict of interest. Thus, it is necessary to improve outside and inside

environment by the audit office.

5.8 Relationship between discretionary power and Financial

Regulation:

Intervening variables affects the both positively and negatively. There are some

variables that may affect the financial discipline in the financial management. For

research we find out that Authority and discretionary power of the authorities is as

intervening variables. Audit has not such kind of discretionary power at all. Audit

works only the verification of the system. The responses from the respondents are


Table 5.8 Authority and discretionary power and audit Intervening Variables – Authority and discretion b t p-value

Constant 4.941 .000

The responsibilities and authorities of the Audit

officials are clear and adequated.

.389 2.548 .015**

Audit has a discretionary power to produce Audit .004 .029 .977



irregularities. R square .152

F 3.505

Durbin Watson 2.375

Questions: Authority and discretionary power affects to the financial regulations or

discipline is the main statement. In the given statement 1- refers to completely disagree, 2-

partly disagree, 3-partly agree, 4-completely agree and 5- I don't know. In these 1 is lowest

of the scale and 5 is the highest of the scale.

Level of significance: 5 % * * .


The study asked questions about the authority and discretionary power of the

auditor. The questions were: "The responsibilities and authorities of the Audit

officials are clear and adequate and Audit has a discretionary power to produce

audit irregularities." In these questions the responsibilities and authorities of the

Audit officials are clear and adequate and it was significant. Which means the

responsibilities and authorities are clear. But audit has a discretionary power to

produce Audit irregularities is not significant at the 5 percent level of significant.

Thus audit has not discretionary power to produce audit irregularities is

insignificant.

5.9 Relation between organization culture and financial regulation:

The organization behavior of the office of the auditor general makes a difference in

the clearance of the audit objection. The office culture gives positive incentive to

the auditees. In the study, the test of hypothesis is measured through organization

culture. The responses from the respondents are analyzed under following table.

The hypothesis test as under:

Table 5.9 Organization Culture in Financial process and audit ntervening Variables – Organization culture b t p-value

Constant 5.393 .000

Audit office accords high importance to

encourage auditee to clear audit quairy.

.287 1.551 .129

Auditors behaviours are audit oriented. -.039 -.213 .833

R square .071

F 1.500

Durbin Watson 2.176

Questions: Auditing system Is applying organizational culture . In the given statement 1-

refers to completely disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5- I

don't know. In these 1 is lowest of the scale and 5 is the highest of the scale.




To the study about organizational culture, there are two questions have been

developed: "Audit office accords high importance to encourage auditee to clear

audit query and Auditors behaviors are audit oriented." Among those questions none

of them have significant at the 5 percent level of significance. Audit office accords

high importance to encourage auditee to clear audit quairy is not significance. But it

is not so negative. There are negative relationship between auditor's behavior and

financial regulations. Thus it is necessary to improve the auditor's behavior.

5.10 Relation between Coordination and financial regulation:

The coordination within different directorate of the office of the auditor general

creates synergic outcomes in the organizations. The respondent was asked to rate

the assessment as there is a coordination system with organization. It encourages

entities to settle the audit objections as quickly as possible. The responses from the

respondents are analyzed under following table. The hypothesis test as under:

Table 5.10 Coordination with financial process and audit Intervening Variables – Coordinations b t p-value

Constant 6.316 .000

There is coordination system within OAG and

auditees to comply audit quiry.

-.119 -.523 .604

There is coordination system between auditees

to comply the financial laws.

.251 1.108 .275

R square 0.034

F .692

Durbin Watson 1.677

Questions: Audit management needs coordination. In the given statement 1- refers to

completely disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5- I don't

know. In these 1 is lowest of the scale and 5 is the highest of the scale.


Two questions about coordination system in OAG have been asked. They were:"

there is coordination system within OAG, the coordination system between auditees

to comply the financial laws." Among those questions, both are insignificant at the

5 percent level of significance. The financial regulations and coordination system

have negative relationship. Thus, coordination needed to improve.

5.11 Relation between risk management and financial regulation:

Auditing system is required to maintain the risk register to know how the risk. The

auditor are not giving priority to settle the audit objection and there is high risk to

non- compliance the recommendations. For the study purpose, the respondent were



asked as to the whether OAG has developed the sophisticated system to manage the

risk. The responses from the respondents are analyzed under following table. The

hypothesis test as under:

Table 5.11 Risk management in financial process and audit Intervening Variables – Risk management b t p-value

Constant 5.110 .000

OAG has developed a sophisticated system to

identify to compliance risk in financial

management.

.183 1.114 .272

The non-compliance of Audit Report Risk

mitigation managed by OAG.

.268 1.631 .111

R square 0.149

F 3.403

Durbin Watson 2.004

Questions: Audit office need to design risk management system. In the given statement 1-

refers to completely disagree, 2-partly disagree, 3-partly agree, 4-completely agree and 5-

I don't know. In these 1 is lowest of the scale and 5 is the highest of the scale.


To study the risk management system in the office of the auditor general, here are

two questions. they are: " OAG has developed a sophisticated system to identify to

compliance risk in financial management and the non-compliance of audit report

risk mitigation managed by OAG." None of them are significant. Audit report risk

management is better position although it is also not in required level at 5 percent

level of significance. First question is also more insignificance. Thus, it is necessary

to improve the risk mitigation system in the audit office.

5.12 Relation between monitoring and evaluation and financial

regulation:

Monitoring is a evaluation process and tool for facilitating implementation of the

plans and policies. Evaluation of the policies, plans and programs has implemented

with assisting the some guidelines and formats. In the study, the auditing system

has appropriate mechanism to evaluation and monitoring. The responses from the

respondents are analyzed under following table. The hypothesis test as under:

Table 5.12 Monitoring and evaluation in financial process and audit Intervening Variables – Monitoring and

Evaluation

b t p-value

Constant 7.415 .000

The OAG has develpoed a well network and E- .068 .326 .746



based internal reporting and monitoring system

OAG internal monitoring system is linked with

PBIS and other reward system

.215 1.032 .308

R square 0.071

F 1.483

Durbin Watson 1.785

Questions: Implementation of audit report is supported by monitoring and evaluation

system. In the given statement 1- refers to completely disagree, 2-partly disagree, 3-partly

agree, 4-completely agree and 5- I don't know. In these 1 is lowest of the scale and 5 is the

highest of the scale.


There is two questions about monitoring and evaluation system in auditor general's

office. Such questions are: " OAG has develpoed a well network and E-based

internal reporting and monitoring system and OAG internal monitoring system is

linked with PBIS and other reward system." Among those, none of them are

significant at the 5 percent level of significance. It is negative relationship between

e base internal reporting system and internal monitoring system linked with PBIS

reward system and financial regulation and discipline. Thus, to improve financial

discipline, it is necessary to developed a well network and e based monitoring

system and the monitoring system would linked with PBIS and other reward

system.

5.12.1 Relationship between Exogenous variables and financial

Regulation:

Exogenous variables affects to the validity of the audit report, others environment to

audit implementation. There are some variables that may affect the Financial

Regulation. For research we find out that Legal provision relating to CIAA,

Auditee's over look the Preliminary audit report, report implementation behavior of

auditees, government initiation to implement the report, social priority for the audit

report are show as the exogenous variables. The responses from the respondents are


Table 5.13 Exogenous variables in financial process and audit Exogenous Variables b t p-value

Constant 2.845 .007

Legal provision relating to related CIAA and

others has effected to audit and audit inquiry and

follow up system.

.226 1.191 .241

Auditee may overlook and mix up provisions to

preliminery report and annual report and

decision related to PAC .

.134 .824 .416



Auditees report implementation behavoour is

effected by other behaviour of other auditees.

.176 .823 .416

Auditees report implementation behavoour is

inspired by over all governance system.

-.144 -.662 .512

Knowledge about audit and its report is getting

low priority in social respect.

.100 .515 .609

R square 0.162

F 1.389

Durbin Watson 2.203

Questions: Auditing system has affected by the behavior of the other entities is the main

statement. In the given statement 1- refers to completely disagree, 2-partly disagree, 3-

partly agree, 4-completely agree and 5- I don't know. In these 1 is lowest of the scale and 5

is the highest of the scale.


The last hypothesis was about the external factors to non response the audit report.

The study asked the questions: "Legal provision relating to related CIAA and others

has effected to audit, Auditee may overlook and mix up provisions to preliminary

report and annual report and also decision related to PAC, Auditees report

implementation behavior, auditees report implementation behavior is inspired by

over all governance system so that getting low priority in social respect." Among

these questions All of them are not significance at the 5 percent level of

significance. Thus, Financial regulation has negative relationship and so that getting

low priority from the government and other stakeholders. So Exogenous Variables

major factor to clearance the irregulariries or audit objections or recommendations

to implement the financial regulations.

6. Conclusion

Financial regulation can be measured by revenue generation and physical

development of the country. Economic activities are mile stone of the development.

If fiscal regulation is strong, other sector of the development would go ahead

smoothly. Fiscal activities are very important activities in the country. There are

many interest of human being. Everyone needs more money. Everyone needs easy

money. So government has developed different policies. Audit is checking the

transaction of the investors. Auditor General is appointed as constitutional body to

check the national funds. The recommendation of the auditor's is suggestions for

the auditees. The non-capability of the auditor is important risk for the government.

The frequency analysis of the responses and the secondary data analysis shows the

different results. The relationship between audit objection amount, recovery amount

if the audit time, non-clearance of backlog amount, expenditure without supporting



evidence shows the evaluation of the auditors. Such findings are from secondary

data. Likewise, relation between policy clarity and financial regulation is not

significantly related. Accordingly the consistency in policy, policy simplicity are

also not related to the audit policy implementation. But, ICT situation of the Audit

office, audit risk managed by OAG, auditors capabilities, monitoring and

evaluation system is significantly related to national financial regulation or

maintained discipline. It needs to improve in line with audit policy. So that audit

policy implementation is not sufficient in Nepal.

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