Local Governments Finances- GOLD 2010

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  • 7/30/2019 Local Governments Finances- GOLD 2010

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    Fkbdf Jkqixgeigt Acgdgbi0_li Bldffigjir ka tli 84r t Bigtyxs

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxd fc pdtc kg dgo Fkbdf Oiekbxdbs

    Ygctio Bctcir dgo Fkbdf Jkqixgeigt r

    Bctir it Jkyqixgieigtr Fkbdy| Ygcr

    Bcyodoir s Jkhcixgkr Fkbdfir Ygcokr

    JKFO 8>4>

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    4

    JKFO 8>4>

    Fkbdf Jkqixgeigt Acgdgbi0_li Bldffigjir ka tli 84r t Bigtyxs

    I|ibytcqi Rye edx s

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdf cpdt ckg

    dgo Fkbdf Oiekbxdb s

  • 7/30/2019 Local Governments Finances- GOLD 2010

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  • 7/30/2019 Local Governments Finances- GOLD 2010

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    Fkbdf Jkqixgeigt Acgdgbi0_li Bldffigjir ka tli 84r t Bigtyxs

    I|ibytcqi Ryeed xs

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdf cpdt ckg

    dgo Fkbdf Oiekbxdb s

    JKFO8>4>

    Ygct io Bctc ir dg o Fkbdf Jkqixgeigt r

    Bctir it Jkyqixgie igtr Fkbdy| Ygcr

    Bcyodoir s Jkhcixgkr Fkbdfir Ygcokr

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    OCRBFDCEIX(_li tixer yrio bkgbixgcgj tli fijdf rtdtyr ka dgs bky gtx s& tixxctkxs & bcts kxdxid& kx ka ctr dyt lkxctcir& kx bkgbixgcgj oifcectdtckg ka ct r axkgtcixr kx

    hkygodxcir& kx xijdxocgj ctr ibkgke cb rsrt ie kx oijxii ka oiqifk~eigt ok gktgibirrdxcfs xiafibt tli k~cgckg ka Ygctio Bctcir dgo Fkbdf Jkqixgeigtr' _lidgdfsrcr& bkgbfyrckgr dgo xibkeeigodtckgr ka tlcr xi~kxt ok gkt gibirrdxsxiafibt t li qcizr ka t li dff eie hixr ka Ygctio Bctcir dgo Fkbdf Jkqixgeigtr '(

    Bk~sxcjlt 8>4> Ygctio Bct cir dgo Fkbdf JkqixgeigtrBcti r it Jkyqixgieig tr Fkbdy | YgcrBcyodoir s Jkhcixt gkr Fkbdfir YgcokrDqcgs 49>< >>8 Hdxbifkgdzzz'bctcir%fkbdfjkqixgeigtr'kxj

    Dff xcjltr xir ixqio

    Oircjg dgo Fdskyt ECD HBG^xkkaxidoix Qcqcdg Sifd

    Cf fyrtxdt ckgr dgo jxd~lcbr Jxdxo Adjkt

    ^xcgtio cg Ei|cbk

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    Akxizkxo 9

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    Bkgbfyrckgr :2

    2

    BKG_IG_R

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    9

    _li 8go Jfkhdf Xi~kx kg Oibigxdfcpdckg dgo Fkbdf Oiekbxdbs& ld C ldqili ~fidryxi k ~xirig sky zcl& cr oiocbdio k fkbdf acgdgbi' C bkgacxer lijxkzcgj xkfi ka fkbdf jkqixgeigr cg dff xijckgr ka li zkxfo' C itydffsoiekgrxdir li ce~kxdg cehdfdgbir ld bdg i|cr cg li rldxcgj kaxirkyxbir dgo xir~kgrchcfccir hiziig gdckgdf dgo fkbdf jkqixgeigr' _liri

    cehdfdgbir ldqi kgfs hiig zkxrigio zcl li ce~db ka li jfkhdf acgdgbcdfdgo ibkgkecb bxcrcr'

    _lyr& iqixszlixi cg li zkxfo& fkbdf dylkxccir ldqi ekxi dgo ekxi xir%~kgrchcfccir cg rixqcbi ~xkqcrckg& li ~ycgj cg ~xdbcbi ka rkbcdf ~kfcbs&igqcxkgeigdf edgdjieig& dgo fkbdf oiqifk~eig' _lis igryxi hiziig zklcxor k d ldfa ka li ~yhfcb cgqireig cg KIBO bkygxcir dr ziff dr cg bixdcgieixjcgj gdckgr Blcgd& Rkyl Daxcbd dgo Hxdpcf'

    Lkziqix& ca li xir~kgrchcfccir ka fkbdf jkqixgeig dxi jxkzcgj& li rldxi kaaygor dqdcfdhfi k igryxi liri xir~kgrchcfccir cr kaig cgdoitydi& cg

    ~dxcbyfdx cg oiqifk~cgj bkygxcir' _lcr crryi cr edoi zkxri hs li fkz fiqif kadykgkes fkbdf jkqixgeigr ldqi zcl xijdxo k acgdgbcdf edgdjieig cg lied`kxcs ka xijckgr'

    Zclky dykgkes dgo xirkyxbir fkbdf oiekbxdbs cr bxc~~fio' Cr doqdgbir& zlcblcgbfyoi li axii ifibckg ka fkbdf xi~xirigdcqir cg li ed`kxcs ka bkygxcir& xiedcg~xibdxckyr dgo bdg jigixdi d ~xkakygo ocrcffyrckgeig zlcbl lxidigr k xcbkblihdbm dgo acrryxi cr kzg oiekbxdcb akygodckg'

    _lcr ocqcoi hiziig xir~kgrchcfccir dgo li rldxcgj ka xirkyxbir r~ibcacbdffs ce~dbrli ddcgeig ka li Ecffiggcye Oiqifk~eig Jkdfr ,EOJr#' Cg adb& c cr cgryh%Rdldxdg Daxcbd dgo cg li fidr doqdgbio bkygxcir ka Drcd& zlixi li eidgr ka

    fkbdf jkqixgeigr dxi li zidmir& ld li ddcgeig ka li EOJr cr fdjjcgj liekr' Ca fkbdf jkqixgeigr cg li Iyxk~idg Ygckg r~igo gidx 2&89> d sidx& hscgldhcdg k eii li giior ka licx bccpigr& cg ryh%Rdldxdg Daxcbd dgo bixdcg bkygxcir kaDrcd kgfs 8? ~ix cgldhcdg cr dqdcfdhfi& dgo rcjgcacbdgfs firr cg li ~kkxir bkygxcir'

    _li 8go Jfkhdf Xi~kx oiekgrxdir ld li acgdgbcgj ka yxhdg dgo fkbdf oiqifk~eigcr kgi ka li zidm fcgmr ka oiqifk~eig dco ~kfcbcir' Zcl dbbifixdcgj yxhdgcpdckg libyxxig fiqif ka dqdcfdhfi acgdgbcgj okir gk dffkz akx d xir~kgri k li i|crcgj dgokgjkcgj yxhdgcpdckg ka ~kqixs'

    AKXIZKXOI|ibytcqi Rye edx s

    Hixtxdgo Oifdgk

    Edskx ka dxcr& Axdgbi

    ^xircoig ka YBJF

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr1

    Kyx zkxfo kxjdgcpdckg& Ygcio Bccir dgo Fkbdf Jkqixgeigr& ldr ircedio ld 8>>hcffckg YRO cr giioio dggydffs& kqix li gi| 89 sidxr& akx cgqireig cg bccir ka

    oiqifk~cgj bkygxcir k igryxi ld li ekr edxjcgdfcpio bkeeygccir xibicqiirrigcdf rixqcbir cg kxoix k xioybi ~kqixs dgo rfye oiqifk~eig'

    Akx oiqifk~io bkygxcir& li Xi~kx itydffs rcjgdfr li bkgrxdcgr kg fkbdf acgdgbi cgxir~kgocgj k rxybyxdf bldgjir djcgj ~k~yfdckgr& ecjxdkxs afybydckgr&xioybckgr cg igixjs yri dgo BK8 iecrrckgr& dgo xcrm ~xiqigckg' Hy dhkqi dff& crcjgdfr djdcgr li igoigbs k ygfkdo kg fkbdf jkqixgeigr zlixi lis dxi gkocxibfs xir~kgrchfi& d ocr~xk~kxckgdi zicjl ka hyojidxs dgo acgdgbcdf oiacbcrlxkyjl li drrcjgcgj ka giz xir~kgrchcfccir zclky li gibirrdxs aygocgj'

    C bdg kgfs ry~~kx li bkgbfyrckgr ka lcr Xi~kx kg li giio k irdhfcrl giz ~kfccbdfxijyfdckgr hiziig bigxdf dgo fkbdf jkqixgeigr cg idbl bkygxs& dr ziff dr d li

    zkxfo fiqif' D rxigjligio ocdfkjyi hiziig li ocaaixig fiqifr ka jkqixgeig crlixiakxi cgocr~igrdhfi rk dr k igryxi d hiix rldxcgj ka eidgr dgo bke~iigbcir& dhiix hdfdgbi hiziig oiekbxdbs dgo rkfcodxcs& zk ~cffdxr kg zlcbl li ayyxi kakyx bkygxcir& bccir dgo ~k~yfdckgr cr hdfdgbio& zk ~xcgbc~dfr hdrio cg li bdxocgdfgkckgr ka `yrcbi dgo xir~kgrchcfcs'

    Hixtxdgo Oifdgk

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    :

    ^yhfcrlixr

    Ocxibtkx0 Ifcrdhil Jdidy& Ribxidxs Jigixdf& YBFJ

    Oi~yts Ocxibtkx0 Dfhixk Fd~fdcgi Jycedxdcr& Oi~ys Ribxidxs Jigixdf& YBFJ

    ^xcgbc~df Doqcrix0 Iecfcd Rdcp& Blcia ka Rdaa& Ocxibkx ka Rdykxs Crryir dgoCgrcyckgdf Xifdckgr& YBFJ

    Bkkxocgdtckg0 Iojdxok Hcfrms& Ocxibkx ka xkjxdeeir dgo Xiridxbl& YBFJ

    Bkkxocgdtckg Drrcrtdgt0 Bfdcxi Axkr& ^xk`ib Kaacbix& YBFJ

    Ry~~kxt tide axke YBFJ0 Okecgctyi Dxxird& ^ixi Hdffirix& Ekldeio Hkyrrxdkyc&@idg%Hd~cri Hyaai& Rdgoxd Bfceig& Dfi|cr Oiemk& Rdxd Lkiafcbl& Bdxkfi Ekxcffkg&Xcbdxok Edxgip& Egcbd Ekxd& _lchdy Gdgbs& Gddfgi kcrrkg& Edxci%Fdyxi Xkd& EdsdRdzes& Ifcrdhil Rcfqd& Xigrmi Riighixjig'

    Cgtixgr0 Iyjgci Ekgdrixck& Ifrd dsdg

    Rtiixcgj Bke e ctt ii

    YBFJ Xijckgd f dgo Eit xk~kf ctd g Ribt ckgr

    Okg Hkxy& Ribxidxs Jigixdf& YBFJ Gkxl Deixcbd

    @idg% cixxi Ifkgj Ehdrrc& Ribxidxs Jigixdf& YBFJ Daxcbd

    @kri~ Xkcj& Ribxidxs Jigixdf& Eixk~kfcr

    Xdrrcml Rdjckq& Ribxidxs Jigixdf& YBFJ Iyxk%Drcd

    Jycffixek _d~cd& Ribxidxs Jigixdf ka AFDBED& YBFJ Fdcg Deixcbd

    Axoxcb Qdffcix& Ribxidxs Jigixdf& Bkygbcf ka Iyxk~idg Eygcbc~dfccir dgo Xijckgr ,BIEX#&YBFJ Iyxk~i

    ^iix Zkkor& Ribxidxs Jigixdf& YBFJ Drcd ^dbcacb

    Rifdldcg Scfocxce& Akxeix Ribxidxs Jigixdf& YBFJ Ecoofi Idr ! Zirixg Drcd

    I|~ixt r Bkkxocgd tckg

    @kxji Edxgip%Qptyip& Xijigr ^xkairrkx ka Ibkgkecbr dgo Ocxibkx ka CgixgdckgdfRyocir& Dgoxiz Skygj Rblkkf ka kfcbs Ryocir& Jikxjcd Rdi Ygcqixrcs& Y'R'D'

    ^dyf Rekmi& ^xkairrkx ka ^yhfcb Acgdgbi dgo ^fdggcgj dgo Ocxibkx ka Cgixgdckgdf ^xk%jxder& Giz Skxm Ygcqixrcs + Xkhix A' Zdjgix Jxdoydi Rblkkf ka ^yhfcb Rixqcbi& Y'R'D'

    IOC_KXCDF ^XK@IB_

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr ~ixbig hs8>2>4' Dbbkxocgj k li Ygcio Gdckgr ,YG#&

    39 ~ixbig ka li yxhdg jxkzl cg li gi|

    zk oibdoir cr i|~ibio k hi cg Drcd& Daxcbd

    dgo k d firrix i|ig cg Fdcg Deixcbd& dgo c

    zcff hi akbyrio cg redff dgo eiocye rcpio

    bccir' Xd~co yxhdg jxkzl dfrk ce~fcir dg

    cgbxidrcgj yxhdgcpdckg ka ~kqixs' Ca byxxig

    xigor ~ixrcr& kgi ky ka acqi ~ixrkgr zcff fcqi

    cg yxhdg rfyer hs 8>2>'8 _li rxyjjfi k

    4' Ygcio Gdckgr

    Oi~dxeig ka

    Ibkgkecb dgo RkbcdfDaadcxr k~yfdckg

    Ocqcrckg

    ,l~0++zzz'yg'kxj+

    ird+~k~yfdckg+~yhfcb

    dckgr+z~8>>9+

    8>>9zk~'le#

    8' Rkei oijxii ka

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    ~xkqig k hi

    cgrxyeigdf cg

    xioybcgj ~kqixs

    fiqifr kqix cei& hy

    hiskgo bixdcg xdir

    ka yxhdgcpdckg&

    ~kqixs riier k

    cgbxidri ,@kxji

    Edxcgip%Qdptyip&

    ^dgy~kgj dgyoyfmcc

    dgo Dgoxis _cekaiiq'

    8>>3 (Yxhdgcpdckg

    dgo li kqixs Fiqif(

    Cgixgdckgdf Ryocir

    Zkxmcgj d~ix ">3%

    4?& Dgoxiz Skygj

    Rblkkf ka kfcbs

    Ryocir& Jikxjcd Rdi

    Ygcqixrcs& Dfdgd'#

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    42

    eii li Ecffiggcye Oiqifk~eig Jkdfr dgo

    doqdgbi li jfkhdf acjl djdcgr ~kqixs eds

    hi zkg kx fkr ~xcedxcfs cg yxhdg dxidr kaoiqifk~cgj bkygxcir' Cgbxidrcgj yxhdgcpdckg

    dfrk bxidir d giio akx cggkqdcqi eibldgcrer

    k jkqixg dgo rixqi eixk~kfcdg dxidr

    ld dxi jxkzcgj cg rcpi& bke~fi|cs dgo

    gyehix' Oiqifk~cgj rkygo cgixjkqixg%

    eigdf xifdckgr dgo dg d~~xk~xcdi acrbdf

    dxblcibyxi cg eixk~kfcdg dxidr ~xirig

    odygcgj bldffigjir hibdyri edgs ocaaixig

    jkqixgeigr dgo ~yhfcb igix~xcrir dxi

    s~cbdffs cgqkfqio cg rixqcbi ~xkqcrckg cg d

    eixk~kfcdg dxid' Rkei dgdfsrr hifciqi

    ld fkbdf jkqixgeigr bdg ~fds dg ce~kxdgxkfi cg eiicgj li oiedgor ka yxhdgcpdckg

    dgo eixk~kfcdg jkqixgdgbi'

    _lcxo& dgo rcjgcacbdgfs oixcqdcqi ka yxhdg%

    cpdckg& edgs bkygxcir dxkygo li jfkhi adbi

    d bkgr coixdhfi hdbmfkj ka cgaxdrxybyxi

    oiedgor dgo dgcbc~di li ieixjigbi ka giz

    kgir' Dooxirrcgj li bldffigjir ka yxhdgcpdckg

    dgo li jxkzl ka fdxji eixk~kfcdg dxidr

    fdbmcgj doitydi hdrcb cgaxdrxybyxi zcff

    xitycxi ryhrdgcdf cgqireigr cg li bkecgj

    oibdoir& kaig cg ribkxr akx zlcbl fkbdfjkqixgeigr ldqi ed`kx xir~kgrchcf cs'

    Dbbkxocgj k kgi ircedi& cgqireig cg

    cgaxdrxybyxi dgo hdrcb rixqcbir k li kxoix

    ka 8>> hcffckg YRO dggydffs zcff hi xitycxio

    kqix li gi| 89 sidxr k eii liri

    rlkxadffr'2 _li oiedgo zcff hi jxidir

    c g oiqifk~cgj bkygxcir& hy doqdgbio

    cgoyrxcdfcpio bkygxcir eyr dfrk cgqir k oidf

    zcl licx djcgj ~k~yfdckgr dgo cgaxdrxybyxi'

    R~ibcdf fkbdf cgqireigr cg xircfcig cgaxd%

    rxybyxi zcff hi giioio cg edgs bkygxcir ld

    adbi d jxkzcgj xcrm ka gdyxdf ocrdrixr& ryaaixaxke ~kkx igixjs iaacbcigbs& dgo rk kg'

    Acgdffs& li jfkhdf acgdgbcdf dgo ibkgkecb bxcrcr

    ld hijdg cg 8>>< cr oii~ix ldg

    dgslcgj i|~ixcigbio rcgbi ZZCC cg ixer

    ka ie~fkseig& cgbkei& dgo acgdgbcdf zidfl

    fkrrir'? _li bxcrcr ldr ocrxirrio ~xdbcbdffs dff

    bigxdf jkqixgeigr dxkygo li zkxfo dgo c

    ldr daaibio ekr fkbdf jkqixgeigr cg rkei

    2' Zkxfo Hdgm ,8>>9#

    ircedio li

    cgqireig giior cg

    ~yhfcb cgaxdrxybyxi cg

    oiqifk~cgj bkygxcir&

    dekygcgj k 1>>

    hcffckg YRO ~ix sidx

    kqix li gi| 89 acqi

    sidxr' Lkziqix& liriacjyxir cgbfyoi dff

    ~yhfcb cgaxdrxybyxir&

    zlilix gdckgdf

    ,igixjs&

    bkeeygcbdckgr dgo

    cgakxedckg

    iblgkfkjs& xdgr~kx=

    zdix dgo rdgcdckg&

    ib'# kx yxhdg ,fkbdf

    xkdor& fkbdf zdix

    ry~~fs& dgo rdgcdckg&

    zdri ocr~krdfr&

    rblkkfr& rxii

    fcjlgcgj'''#' _li YBFJ

    Bkeecii kg FkbdfAcgdf ircedio kgi

    lcxo ka lcr dekyg&

    c'i' >'? ~ixbig ka

    Zkxfo JO^& giior k

    hi bldggifio k yxhdg

    cgaxdrxybyxi ,YBFJ

    ^kfcbs ~d~ix kg Fkbdf

    Acgdgbi& 8>>:#

    ?' YBFJ& _li Ce~db ka

    li Bxcrcr kg Fkbdf

    Jkqixgeigr& Blcgd&

    Kbkhix 8>>3'

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

    Gki0 _ixxckxs rcpi rlkzr li ~xk~kxckg ka dff i|xd ~ik~fi ld zcff rdx fcqcgj cg yxhdg dxidr hiziig 8>>8 dgo 8>49& cg

    idbl ixxckxs'

    Rkyxbi0 Zkxfo Ed~~ix= Bcs Jxkzl ,8>>9#

    Acjyxi 40 I|~ibtio Yxhdg Jxkztl Hitziig 8>>8%8>49

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr4?

    zdsr dr ziff' D li rdei cei& lixi cr

    bkgrcoixdhfi ocqixrcs cg lkz fkbdf

    jkqixgeigr dbxkrr ocaaixig bkygxcir ldqiadxio' Zlcfi rkei fkbdf jkqixgeigr ldqi

    riig licx aygocgj by dgo dff s~ir ka

    i|~igocyxir xioybio& klixr ldqi dbydffs

    i|~ixcigbio d jxkzl cg aygocgj dgo ldqi

    cgbxidrio bixdcg s~ir ka i|~igocyxir' Cg

    rkei bkygxcir& fkbdf jkqixgeigr eds hi dhfi

    k ~fds d rcjgcacbdg xkfi cg eccjdcgj li

    iaaibr ka li jfkhdf acgdgbcdf bxcrcr'

    _li R xyb yxi dgo Xitycxie igr kaFkbdf Jkqixgeig Acgdgbi Rsr ie r

    Ca fkbdf jkqixgeigr dxi k xidfcpi licx

    bkgrcoixdhfi ~kigcdf cg ~yhfcb rixqcbi dgo

    lif~ k iaaibcqifs oidf zcl ~xiqdcfcgj dgo

    ieixjcgj bldffigjir dgo bxcrir& lis eyr

    k~ixdi ygoix d fijdf axdeizkxm& cgrcyckgdf

    rxybyxir& dgo ~xkbioyxir ld eii bixdcg

    xitycxieigr' Rkei ka liri dxi i|~fcbcfs

    acrbdf cg gdyxi& zlcfi klixr xifdi k li

    fdxjix ~kfccbdf dgo cgrcyckgdf bkgi| cg

    zlcbl fkbdf jkqixgeigr k~ixdi'

    Bkxi Ifieig r ka li Acrbdf Rsr ie

    Fkbdf jkqixgeigr dxi s~cbdffs drrcjgio dxdgji ka rixqcbi oifcqixs dgo klix mis

    aygbckgr hs bkgrcyckgdf kx fijdf ~xkqcrckgr'

    C cr jigixdffs dbbi~io ld liri aygbckgr

    rlkyfo hi d~~xk~xcdi cg ixer ka licx

    xifiqdgbi akx fkbdfccir dgo licx rycdhcfcs akx

    fkbdf ce~fieigdckg' _lixi cr dfrk jigixdf

    djxiieig ld bfdxcs ka aygbckgdf

    drrcjgeig cr ce~kxdg k igryxi ld fkbdf

    jkqixgeigr dgo licx bkgrcyigr ldqi d

    bkgrcrig ygoixrdgocgj ka fkbdf

    xir~kgrchcfccir' Ryaacbcig i|~igocyxi

    dykgkes cr bkgrcoixio bxccbdf rk fkbdf

    jkqixgeigr bdg xir~kgo k fkbdf giior'

    Fkbdf jkqixgeigr dfrk giio dbbirr k aygor k

    ocrbldxji licx aygbckgr dgo k eii iqkfqcgj

    i|~ibdckgr ka licx bkgrcyigr' Bigxdf

    jkqixgeigr ldqi d bke~dxdcqi doqdgdji cg

    xiqigyi jigixdckg& rk d ed`kx ~kxckg ka fkbdf

    xirkyxbir cr kaig oixcqio axke rldxio d|ir

    dgo cgixjkqixgeigdf xdgraixr' _xdgraixr bdg

    hi ygbkgocckgdf kx bkgocckgdf& dgo lis eds

    Acjyxi 80 Fkbdf Jkqixgeigt Acrbdf Rtxybtyxi

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    hi yrio akx xibyxxig dgo bd~cdf r~igocgj'

    _xdgraixr rlkyfo hi aygoio hs d rdhfi dgo

    ~xiocbdhfi ~kkf ka xirkyxbir dgo dffkbdio hsd~~xk~xcdi bxcixcd kx akxeyfdi' _li hdfdgbi

    hiziig bkgocckgdf dgo ygbkgocckgdf

    xdgraixr eds qdxs cg ocaaixig bkgi|r& hy

    rkei ygxirxcbio xirkyxbir dffkz fkbdf

    jkqixgeigr k i|ixbcri li dykgkes ld cr

    bigxdf k licx kzg bke~dxdcqi doqdgdji cg

    rixqcbi oifcqixs'

    Hiskgo xdgraixr& fkbdf jkqixgeigr giio k

    ldqi oiocbdio rkyxbir ka xiqigyi kqix

    zlcbl lis eyr ldqi d oijxii ka

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    bxidckg ka d dgjchfi fcgmdji hiziig li

    bkrr dgo higiacr ka fkbdf rixqcbi oifcqixs&

    dgo c dfrk ~xkqcoir fkbdf jkqixgeigr zcl d

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    lis bdg xdcri cgoi~igoigfs k acgdgbi li

    xdgji dgo fiqif ka rixqcbir oiedgoio axke

    lie' Fkbdf kzg%rkyxbi xiqigyir eds dmi

    li akxe ka d|ir kg d~~xk~xcdi hdrir& kx

    lis eds hi gkg%d| xiqigyir& rybl dr yrix

    aiir dgo bldxjir& fcbigri dgo xijcrxdckg

    aiir& ib'

    Acgdffs& dr cgixjkqixgeigdf acrbdf rsrier

    edyxi& fkbdf jkqixgeigr giio k ldqi

    doitydi dbbirr k cgaxdrxybyxi acgdgbi'

    Rkei oiqifk~eig r~igocgj bdg hi aygoio

    zcl xdgraixr& hy iqigydffs fkbdf

    jkqixgeigr& ~dxcbyfdxfs cg yxhdg dxidr&

    giio dbbirr k li bd~cdf edxmi& zlilix

    ocxibfs kx& cg firr doqdgbio rsrier& lxkyjl

    cgixeiocdxs cgrcyckgr zcl rkei

    jkqixgeig cgqkfqieig' Fkbdf hkxxkzcgj&

    lkziqix& giior k hi jkqixgio hs d rycdhfiaxdeizkxm dgo doitydi acrbdf xir~kgrchcfcs

    rdaijydxor'

    Gkg%Acrbdf Rsr ie Xitycxie igr

    _li akbyr ka lcr xi~kx cr kg acgdgbi& hy

    klix dr~ibr ka cgixjkqixgeigdf rsrier

    bkqixio cg JKFO C dxi bxccbdf k igryxcgj

    iaaibcqi fkbdf jkqixgeigr' Dr gkio dhkqi&

    dbbkygdhcfcs cr bigxdf k ddcgcgj li

    ~kigcdf higiacr ka oibigxdfcpdckg' _lcr cr

    kaig axdeio dr li ~kfccbdf oceigrckg kaoibigxdfcpdckg& dgo li edcgrxide jkfo

    rdgodxo akx dbbkygdhcfcs cr xijyfdx

    oiekbxdcb ifibckgr' Gk dff bkygxcir ldqi

    kx zdg axii dgo bke~iccqi fkbdf ifibckgr&

    lkziqix& dgo klix eibldgcrer ld dffkz

    akx bccpig igjdjieig zcl fkbdf jkqixg%

    eigr ~yhfcb dbbirr k cgakxedckg& aiio%

    hdbm& dgo bke~fdcg eibldgcrer& ib' bdg

    ce~xkqi dbbkygdhcfcs' Ekxikqix& fkbdf ifib%

    ckgr dfkgi dxi d xdlix hfyg dbbkygdhcfcs

    cgrxyeig& dgo gkg%ifibkxdf eibldgcrer

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    dbbkygdhcfcs iqig zlixi ifibckgr dxi ziff

    irdhfcrlio'

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    dxi dfrk i|xieifs ce~kxdg' Fkbdf jkqixg%

    eigr giio d~~xk~xcdi kxjdgcpdckgdf

    rxybyxir& ziff oiacgio rsrier dgo

    ~xkbioyxir akx edgdjcgj ~yhfcb xirkyxbir&

    dgo rycdhfi axdeizkxmr dgo eibldgcrer akx

    igjdjcgj zcl klix fiqifr ka jkqixgeig&

    ~xcqdi ribkx acxer dgo gkgjkqixgeigdfdbkxr' Ekxikqix& fkbdf jkqixgeigr eyr

    ~krrirr kx hi dhfi k oiqifk~ li bd~dbcs

    giioio k ~xk~ixfs k~ixdi zclcg li

    cgrcyckgdf axdeizkxm'

    Dflkyjl liri ~kfccbdf dgo cgrcyckgdf

    dr~ibr ka fkbdf jkqixgeig rsrier zixi

    bkqixio cg JKFO C dgo dxi gk jcqig ~xcedxs

    digckg cg lcr xi~kx& licx xkfi cg edmcgj

    acrbdf oibigxdfcpdckg iaaibcqi bdggk hi

    kqixrdio' Zclky doitydi dbbkygdhcfcs

    eibldgcrer& d~~xk~xcdi k~ixdckgdfrsrier dgo ryaacbcig bd~dbcs& dykgkekyr

    fkbdf acrbdf ~kzixr bdg fido k ~xkhfiedcb

    xdlix ldg ~xkoybcqi kybkeir'

    _li Jfkhdf Xidfc s ka FkbdfJkqixgeig Acgdgbi Rsr ie r

    Rkei bkygxcir ldqi fkgj ldo xkhyr fkbdf

    acgdgbi rsrier zcl rxkgj oiqifk~eig ka

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

  • 7/30/2019 Local Governments Finances- GOLD 2010

    19/98

    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr41

    li bke~kgigr kyfcgio dhkqi& dgo edgs

    klixr ldqi dmig ri~r k oiqifk~ rsrier

    cg xibig sidxr' D li rdei cei& dffbkygxcir axke li ekr doqdgbio

    cgoyrxcdf k li ekr axdjcfi oiqifk~cgj

    adbi qdxckyr bldffigjir cffyrxdio lxkyjlky

    JKFO CC' Rkei bldffigjir dxi xifdio k

    zidm rsrie oiqifk~eig dgo bd~dbcs

    bkgrxdcgr& ~dxcbyfdxfs cg oiqifk~cgj bkygxcir&

    kx ekxi jigixdffs k xirkyxbi rlkxadffr'

    Klix bldffigjir dxi i|ixgdf k li acgdgbi

    rsrie hy daaib oiedgor ~fdbio kg c dgo

    li zds c aygbckgr'

    Rsr ie Bldffigjir dg o Ocfie edr

    Edgs ifieigr ka fkbdf acgdgbi rsrier kyfcgio

    dhkqi ok gk i|cr& dxi cgbke~fii& kx ldqi

    hiig ce~fieigio cgbkgrcrigfs zcl li

    ygoixfscgj axdeizkxm& ~dxcbyfdxfs cg

    oiqifk~cgj bkygxcir' Acrbdf axdeizkxmr xdgji

    axke ziff k ~kkxfs oircjgio ,xifdcqi k

    gkxedcqi ~xcgbc~fir dgo bkgi|ydf xidfccir# cg

    ixer ka xiqigyi dgo i|~igocyxi

    drrcjgeigr& bkxxir~kgoigbi hiziig

    xiqigyir dgo i|~igocyxir& xdgraixr&ryhgdckgdf hkxxkzcgj axdeizkxmr& ib' Ekxi

    hxkdofs& kqixdff bkgrcyckgdf dgo fijdf

    axdeizkxmr akx fkbdf jkqixgeig ,zcl xir~ib

    k fijdf rdyr& ~kfccbdf eibldgcrer& ie~kzix%

    eig& doecgcrxdcqi dgo rdaacgj rxybyxir&

    ib'# xdgji axke ziff oiqifk~io k hdxifs

    hijyg'

    D bkeekg ~xkhfie zcl acrbdf rsrier cr

    cgryaacbcig bfdxcs cg li drrcjgeig ka fkbdf

    jkqixgeig i|~igocyxi xir~kgrchcfccir'

    Iqig zlixi xir~kgrchcfccir dxi xidrkgdhfsziff oiacgio cg ekxi doqdgbio rsrier&

    i|~igocyxi bldffigjir eds hi bxidio hs

    ygaygoio edgodir axke lcjlix fiqif

    jkqixgeigr dgo li fdbm ka ziff oiqifk~io

    eilkokfkjcir dgo ~xdbcbir k xdgrfdi

    i|~igocyxi drrcjgeig xir~kgrchcfccir cgk

    tydgcacdhfi xirkyxbi giior' Oijxiir ka

    dykgkes cg i|~igocyxi oibcrckgr dfrk qdxs

    zcoifs'

    Dg kqixdxblcgj bldffigji zcl rixqcbi ~xk%

    qcrckg cg d eyfc%fiqif jkqixgeig rsrie cr

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    li eixk~kfcdg jkqixgdgbi crryir kyfcgio

    dhkqi' _liri dxi kyjl oibcrckgr rcgbi lixi

    cr d bkeekg xdoi%kaa hiziig acrbdf qcdhcfcs

    d lcjlix fiqifr dgo ~kfccbdf bkggibcqcs d

    fkzix fiqifr' Cg rxyjjfcgj k dblciqi d

    hdfdgbi& bkygxcir eyr bkgrcoix li higiacr

    dgo ~cadffr ka dedfjdedckg qixryr ocqcrckg&

    dr ziff dr li ~kigcdf qdfyi ka bxidcgj

    eibldgcrer k hxcoji `yxcrocbckgdf

    axdjeigdckg& rybl dr li yri ka r~ibcdf

    ocrxcbr dgo+kx axdeizkxmr akx qkfygdxs

    `kcg cgccdcqir dbxkrr fkbdf jkqixgeigr'

    ^xkjxirr ldr hiig edoi cg oiqifk~cgj d|

    rldxcgj dgo cgixjkqixgeigdf xdgraixr& hy

    ~xkhfier ~ixrcr' _xdgraixr eds hi

    cgdoitydifs kx ygxifcdhfs aygoio& dgo li

    bxcixcd yrio k dffkbdi xirkyxbir eds hi

    ygbfidxfs r~ibcacio kx cgd~~xk~xcdi' Oir~ci

    jxkzcgj acrbdf ocr~dxccir dbxkrr fkbdfccir cg

    eybl ka li zkxfo& aiz bkygxcir yri jigycgi

    itydfcpdckg jxdgr k cgbxidri ~dxcs cgdbbirr k hdrcb rixqcbir dbxkrr bkeeygccir&

    rkei ka zlcbl ldqi fkz xiqigyi bd~dbcs kx

    lcjl r~igocgj giior oyi k oiekjxd~lcbr kx

    klix adbkxr hiskgo licx bkgxkf' Zlixi

    itydfcpdckg jxdgr i|cr& lis eds hi ~kkxfs

    aygoio kx ygoixecgi cgbigcqir akx fkbdf d|

    iaakxr kx i|~igocyxi iaacbcigbs' Edgs

    bkygxcir dfrk rxyjjfi zcl li xcjl hdfdgbi

    hiziig ygbkgocckgdf jxdgr& zlcbl ~xkeki

    dykgkes& dgo bkgocckgdf jxdgr& zlcbl

    igryxi digckg k gdckgdf ~xckxccir'

    Bldffigjir k fkbdf xiqigyi jigixdckg dxi

    ~dxcbyfdxfs ~ixqdrcqi' Dflkyjl lixi cr ekxi

    djxiieig dhky li giio akx rxkgj

    i|~igocyxi dykgkes ldg lixi cr akx

    xiqigyi dykgkes& rkei ocrbxickg cr riig

    dr gibirrdxs k ~xkeki fkbdf dbbkygdhcfcs'

    Iqig zlixi d|ir ld dxi zcoifs bkgrcoixio

    k hi d~~xk~xcdi fkbdf rkyxbir& rybl dr li

    ~xk~ixs d|& dxi dffkzio& lis eds gk hi

  • 7/30/2019 Local Governments Finances- GOLD 2010

    20/98

    4:

    ziff yrio' _li ~xk~ixs d| cr d ocaacbyf dgo

    i|~igrcqi d| k doecgcrix dgo igor k hi

    ir~ibcdffs yg~k~yfdx dekgj d|~dsixr' Iqigzlig c cr xifdcqifs ziff doecgcrixio& cr

    xiqigyi ~kigcdf eds hi fcecio& dgo klix

    ~xkoybcqi xiqigyi rkyxbir ldqi kaig gk

    hiig drrcjgio k fkbdf jkqixgeigr'

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    jckgr ldqi xkhyr rsrier ka fkbdf jkqixg%

    eig oiqifk~eig acgdgbi' Edgs bkygxcir

    ce~fieig bd~cdf bkgocckgdf jxdg ~xkjxder

    dgo fkbdf jkqixgeigr oiocbdi d fdxji rldxi

    ka xirkyxbir k acgdgbcgj cgqireigr& hy li

    fkgjix ixe xir~kgri k li giior kyfcgio

    dhkqi eyr cgbfyoi igldgbcgj xir~kgrchfi

    dbbirr k bxioc akx fkbdf jkqixgeigr' Rkei

    bkygxcir ldqi rybbirrayffs k~ixdio acgdgbcdf

    cgixeiocdxcir akx fkbdf jkqixgeigr& hy lcr

    d~~xkdbl ldr adbio bldffigjir dgo ldr hiig

    ygoixecgio hs ~kfccbdf ~xirryxir cg edgs bdrir'

    _liri bldffigjir k oiqifk~cgj xkhyr fkbdf

    acgdgbi rsrier& dgo cg rkei bkygxcir ~kkx

    fkbdf jkqixgeig ~ixakxedgbi& ldqi fio k

    cgrdgbir ka hdbmxdbmcgj kg oibigxdfcpdckg'Rcgbi li ~yhfcbdckg ka JKFO C lixi ldr

    hiig dg ieixjcgj xibigxdfcpdckg xigo cg

    edgs xijckgr' Ocrd~~kcgcgj ~ixakxedgbi&

    lkziqix& eds xiryf axke i|~ibcgj kk eybl

    kk tycbmfs axke gdrbig fkbdf jkqixgeigr

    dgo adcfcgj k doitydifs ry~~kx hycfocgj

    licx bd~dbcs k ayfacff li xkfir i|~ibio ka

    lie'

    I| ixgdf Bldffigjir

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    eigdf& igixjs& akko ribyxcs#& yxhdgcpd%

    ckg& cgaxdrxybyxi rlkxadffr& dgo li jfkhdf

    acgdgbcdf bxcrcr zixi axdeio dr ~xkhfier

    ld fkbdf jkqixgeigr bkyfo bkgxchyi k

    dffiqcdcgj' D li rdei cei& c cr ce~kx%

    dg k xibkjgcpi ld lis ~kri bkgrcoixd%

    hfi bldffigjir k fkbdf jkqixgeigr'

    Oidfcgj zcl lie iaaibcqifs zcff xitycxi

    ekxi xirkyxbir& jxidix iblgcbdf i|~ixcri&

    dgo bkgrcoixdhfi dhcfcs k gijkcdi bke%

    ~fi| crryir zcl d xdgji ka cgixirio~dxcir zcl qdxscgj oijxiir ka ~kzix'

    _lyr& li i|ig k zlcbl fkbdf jkqixgeigr

    bkyfo dmi dbckg k xir~kgo k liri

    rixckyr jfkhdf lxidr k oiqifk~eig

    oi~igor kg li i|ig k zlcbl lis dxi

    ~xk~ixfs ityc~~io dgo ry~~kxio k ok rk'

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    rkei bigxdf jkqixgeigr riie gk k

    ygoixrdgo licx kzg bxccbdf xkfi cg ~xkqcocgj

    dg igqcxkgeig bkgoybcqi k fkbdf

    jkqixgeig dbckg' Kg li bkgxdxs& li

    igoigbs kzdxor xibigxdfcpdckg cg rkei

    bkygxcir riier k ldqi hiig i|dbixhdio hs

    li adffky axke li zkxfo acgdgbcdf dgo

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    Iyxdrcdg bkygxcir ldqi dok~io ~kfcbcir ka

    ygcfdixdffs cgixxy~cgj li ocrhyxrieig ka

    xiqigyi rldxcgj dgo klix xdgraixr' Cg klix

    bdrir& bigxdf jkqixgeigr ldqi cgbxidrio

    bkgxkf kqix aygocgj dffkbdckgr kx dxi

    edgodcgj lkz fkbdf jkqixgeigr eyrr~igo xirkyxbir'

    _li Ocqixr c s ka I|~ixcigbi

    Dflkyjl fkbdf jkqixgeig acgdgbi cr ce%

    ~kxdg cg edgs bkygxcir dgo rkei hdrcb

    bkeekgdfccir dgo bldffigjir dr kyfcgio

    dhkqi bdg hi coigcacio& c cr ce~kxdg k

    mii~ cg ecgo ld lixi dxi dfrk ce~kxdg

    ocaaixigbir dbxkrr xijckgr dgo bkygxcir' Dr

    xi~kxio cg JKFO C& lixi cr jxid qdxcdckg

    dxkygo li zkxfo cg lkz fkbdf jkqixgeigrdxi rxybyxio dgo ie~kzixio' JKFO CC

    oiekgrxdir cg ekxi oidcf ld lixi cr dfrk

    i|xdkxocgdxs qdxcis cg lkz li acrbdf

    dxblcibyxi ka fkbdf jkqixgeig cr kxjdgcpio&

    ~ixakxer dbxkrr ocaaixig xijckgr dgo dekgj

    bkygxcir zclcg idbl xijckg'

    Lcrkxcbdf xkkr dgo xd`ibkxcir ldqi d fk k

    ok zcl lkz fkbdf jkqixgeig rsrier dxi

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

  • 7/30/2019 Local Governments Finances- GOLD 2010

    21/98

    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr44>

    I\IBY_CQI RYEEDXS

  • 7/30/2019 Local Governments Finances- GOLD 2010

    23/98

  • 7/30/2019 Local Governments Finances- GOLD 2010

    24/98

    84

    Acrbdf oibigxdfcpdckg cg Daxcbd fdxjifs

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    li ce~fieigdckg ka li Ecffiggcye

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    dffiqcdckg rxdijcir'

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    zigs sidxr' Xiakxer bkgcgyi k hi

    ygoixdmig dgo dxi i|~ibio cg d gyehix ka

    ocaaixig bkygxcir k xicgakxbi fkbdf jkqixgeig&

    gkdhfs cg li dxid ka acgdgbi ,Dfjixcd&

    Bdeixkkg& Migsd& Ekxkbbk& Edyxcdgcd& Rkyl

    Daxcbd& Pdehcd& dgo Pcehdhzi#'

    ^xkjxirr& lkziqix& ldr ocaaixio dbxkrr bkygxcir

    dgo c cr xdxifs fcgidx' Cg edgs bkygxcir lcr

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    ixxckxcdf kxjdgcpdckg& dr adx dr fiqifr dgo

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    xijdxo k ixxckxcdf kxjdgcpdckg& lxii crryir

    dxi zkxl xdcrcgj0 ~dxcdf oibigxdfcpdckg ld&

    cg rkei bkygxcir& okir gk bkqix li igcxi

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  • 7/30/2019 Local Governments Finances- GOLD 2010

    25/98

    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr88

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    _lxkyjl giz oiqifk~eig dco ekodfccir

    hyojidxs dco dgo ribkx zcoi ry~~kx lis

    kaig adqkx li xibigxdfcpdckg ka ribkxdf ~kfcbcir&

    rybl dr ioybdckg& lidfl& zdix& dgo rdgcdckg&

    dekgj klixr lxkyjl li bkgbigxdckg ka

    acgdgbcdf eidgr cg li ecgcrxcir& zclky dmcgj

    li giz xir~kgrchcfccir ka fkbdf jkqixgeigr

    cgk bkgrcoixdckg'

    _lcr zidmgirr cr xiafibio cg li fkz xdck ka

    fkbdf i|~igrir k ~yhfcb i|~igocyxi0

    dqixdjcgj gidx < ~ixbig akx dff bkygxcirdgdfspio ,gkg%zicjlio dqixdji#' ]Akx ekxi

    oidcfr rii acjyxi 2U'

    Fkz fiqif ka xirkyxbir

    Cg Daxcbd& jigixdffs lixi ldr hiig firr

    oibigxdfcpdckg ka xiqigyir ldg ka

    i|~igocyxi0 fkbdf jkqixgeig xiqigyi

    xi~xirigr kgfs : ~ixbig ka kdf

    ~yhfcb xiqigyi' Cg edgs bkygxcir& fkbdf

    jkqixgeigr edgdji firr ldg 4> ~ixbig

    ka ~yhfcb xiqigyi dgo kaig firr ldg 9

    ~ixbig& dgo d rcecfdx xigo cr khrixqio

    akx i|~igocyxi' ]Akx ekxi oidcfr rii

    acjyxi 2U'

    88

    Acjyxi 20 Fkbdf Jkqixgeigt I|~igoctyxi dgo Xiqigyi dr d dxtka Jigixdf Jkqixgeigt Hyojitr cg Bixtdcg Daxcbdg Bkygtxcir

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    xiqigyi

    ir~igocyxi

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    82Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

    Akx Daxcbd dr d zlkfi& d~~xk|cedifs ldfa ka

    fkbdf jkqixgeig xiqigyir bkei axke

    cgixjkqixgeigdf xdgraixr& zlcfi li klixldfa bkeir axke fkbdf d|ir' Dr d xyfi&

    oibigxdfcpio& cgixeiocdxs fkbdf jkqixgeigr

    ~xkqcgbir& xijckgr kx oi~dxeigr oi~igo k

    d jxidix i|ig kg xdgraixr akx licx aygocgj

    ldg eygcbc~dfccir dgo xyxdf eygcbc~dfccir&

    zlcbl dxi lierifqir yrydffs ekxi oi~igoig

    kg xdgraixr ldg fdxjix bccir'

    Qixs f c ectio t d|dtckg ~kzixr

    Acrbdf dykgkes rcjgcacbdgfs qdxcir axke kgi

    bkygxs k dgklix' _zk edcg s~ir bdg hi

    ocrcgjycrlio' Cg d ed`kxcs ka Axdgbk~lkgi

    bkygxcir& fkbdf jkqixgeigr ldqi gk ~kzix k

    xdcri d|ir' Fijcrfdkxr bdg bldgji hkl fkbdf

    d| hdrir dgo xdir' Cg edgs bkygxcir ka

    Dgjfk~lkgi xdocckg& fkbdf dylkxccir ldqi

    ekxi xkke akx oibcrckg edmcgj cg ricgj fkbdf

    d|ir kx bldgjcgj d| xdir' Hy jfkhdffs fkbdf

    d|dckg& ~dxcbyfdxfs ~xk~ixs d|& cr daaibio

    hs li ~xiokecgdgbi ka cgakxedf yxhdg

    rifieigr' Zcl xir~ib k fkbdf aiir dgo

    gkg%d| xiqigyi& fkbdf jkqixgeigr& hkl cgDgjfk~lkgi dgo Axdgbk~lkgi bkygxcir& ldqi

    rkeizld ekxi afi|chcfcs'

    _d| bkff ibt ckg bl dffigjir

    _li d| bkffibckg ~xkbirr cr i|xieifs

    bigxdfcpio cg Axdgbk~lkgi bkygxcir' _li

    oibkgbigxdio rdi oi~dxeigr dxi

    xir~kgrchfi akx li d| bigryr& li ircedckg

    ka li fkbdf d| hdrcr& d| drrirreigr& dgo

    li bkffibckg ka fkbdf d|ir' Cg li

    Dgjfk~lkgi bkygxcir& lcr bigxdfcpdckg crfirr rcjgcacbdg dgo rkeiceir iqig gkg%

    i|crig' _li fkbdf jkqixgeigr lierifqir

    dxi li ~xcgbc~df d| bkffibckg djigr' Cg Idr

    Daxcbd& lixi ldr hiig d igoigbs cg xibig

    sidxr kzdxor ~xcqdcpio d| bkffibckg'

    _li bkgxkfr i|ixio& gkdhfs cg axdgbk~lkgi

    bkygxcir& kqix d| bkffibckg dgo li xidryxs

    oyi k li ygcacio xidryxs ~xcgbc~fi khfcjcgj

    fkbdf jkqixgeigr k oi~krc dff licx xirkyxbir

    cg li gdckgdf xidryxs dbbkyg itydffs fcecr

    fkbdf bkgxkf ka xirkyxbir'

    Ktlix g kg a cr bdf xirkyxbir

    Xdir dgo rixqcbi bldxjir dxi gk dfzdsr

    i|~fkcio k li ayff i|ig ~krrchfi& dgo li

    fdbm ka digckg k li xiqigyi xdcrcgj

    ~kigcdf ka fkbdf ~xk~ixcir dgo drrir cr

    kaig d rcjgcacbdg kqixrcjl' Cg Zir Daxcbd&

    cgbkeir axke rixqcbir dgo li yri ka ~yhfcb

    ~xk~ixcir hxkyjl cg gidx 8> ~ixbig ka fkbdf

    cgbkeir axke 8>>? k 8>>:' Cg Rkyl Daxcbd&

    xiqigyir axke rixqcbir ,zdix& rdgcdckg&

    ifibxcbcs# dxi xir~kgrchfi akx dfekr ldfa ka

    li cgbkei ka fkbdf jkqixgeigr ,dxkygo ??

    ~ixbig cg eixk~kfcdg dgo eiocye rcpi

    bccir& hy firr ldg 4> ~ixbig cg redff bccir

    dgo xyxdf dxidr#' Cg Ekxkbbk& k jcqi d Gkxl

    Daxcbdg i|de~fi& xiqigyir axke rixqcbir ,44# zlcbl zcff cgbfyoi

    d bfdxcacbdckg ka li xkfir dgo xir~kgrchcfccir ka

    li cixr ka fkbdf jkqixgeig& ~xkqcoi d ekxiribyxi hdri akx fkbdf ifibio kaacbcdfr& dgo edmi

    aygo xdgraixr ekxi xdgr~dxig dgo akxed lie

    cg d akxeyfd%hdrio edggix'

    Edcg crr yir dgo bldffigjir akx fkbdfjkqixgeigt a cgdgbi

    _li edcg crryir dgo bldffigjir adbcgj

    cgixjkqixgeigdf rsrier dbxkrr bkygxcir

    Hfdgi O' Fizcr

    Fii Mydg Siz Rblkkf

    ka yhfcb kfcbs

    Gdckgdf Ygcqixrcs

    ka Rcgjd~kxi

    Hkh Ridxfi

    Bkgryfdg&

    Dyrxdfcd

    Drcd ^dbc a cbI|ibyt cqi Ryee dxs

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr84>

    I\IBY_CQI RYEEDXS

    Bkygxs Rldxi ka _kdf yhfcb I|~igocyxi ,)# Rldxi ka _kdf yhfcb Xiqigyi ,)#

    Ryh%Gdckgdf Y~~ix _cix Fkzix _cix Ryh%Gd ckgdf Y~~ix _cix Fkzix _cix

    Cgocd 11 22 22 22 2 > 2^dmcrdg 22 8< 9 : 1 '9 > '9

    Hdgjfdoirl 49 9 4> 8 4 4

    Gi~df 4> g'd' < ? g'd' ?

    Blcgd :> 8> 9> ?> 49 89

    @d~dg 1> 8> ?> ?> 8> 8>

    Mkxid ?9 49 2 > 89 4> 49

    Cgokgircd 29 : 8< < 9 '9 8 '9^lcfc~~cgir 89 44 4? 4> 8 '9 :'9

    Qci gde ?9 2> 49 29 89 4>

    _ldcfdgo 4> 9 9 8 4 4

    Dyr xdfcd 21 2> 1 8> 4: 2

    Giz Pidfdgo 3 g'd' 3 < g'd' 4>

    I\IBY_CQI RYEEDXS

    YBFJ DR^DB kfcbs Xibkeeigodtckgr akx Acrbdf Oibigtxdfcrdtckg

    Daix ocrbyrrckg d li Zkxmrlk~ kg Fkbdf Jkqixgeig Acgdgbir lifo d Hdde& Cgokgircd&

    kg 89%81 @ygi& li eiehixr ka li YBFJ%DR^DB Xijckg djxii ld li hdrcr ka cr ~kfcbs

    kg Acrbdf Oibigxdfcpdckg cr dr akffkzr0

    _ld fkbdf jkqixgeigr hi jcqig jxidix dykgkes hs ldqcgj cr ~kzixr zcoigio k

    oibcoi dff d| hdrir dgo d| xdir& dgo li fiqif ka aiir akx rixqcbi& zclcg cr edgodi'

    _ld lixi hi d xiqciz ka li byxxig dffkbdckg ka xiqigyi rkyxbir dgo rixqcbi oifcqixs

    xir~kgrchcfccir k idbl r~lixi ka jkqixgeig dgo ld lis hi xidrrcjgio rk dr k0

    d' Xioybi qixcbdf acrbdf cehdfdgbi=

    h' Hiix edbl i|~igocyxi xir~kgrchcfccir zcl kzg%rkyxbi xiqigyir=

    b' Igryxi dff r~lixir ka jkqixgeig rldxi cg gdyxdf xirkyxbi xiqigyir= dgo

    o' Xioybi li ce~db ka ibkgkecb bsbfir kg dgs kgi r~lixi ka jkqixgeig'

    _ld fkbdf jkqixgeigr hi ~xkqcoio zcl dg cgbxidrio dgo ac|io rldxi ka gdckgdf ~yhfcb

    ribkx xiqigyi lxkyjl jxdgr dgo xdgraixr& hy zcl d xioybio gyehix ka jxdgr dgo d

    fdxjix ~xk~kxckg hicgj ~xkqcoio dr ygcio aygocgj'

    _ld jxdg ocrxchyckg k fkbdf jkqixgeigr hi edgdjio hs dg cgrcyckg ld crcgoi~igoig ka jkqixgeig& ldr eiehixrlc~ dbbi~dhfi k jxdg xibc~cigr dgo

    k~ixdir cg d xdgr~dxig edggix k ~xkqcoi aygor ocxibfs k li hdgm dbbkygr ka li

    xibc~cigr'

    _ld lixi hi d ekxi zcoir~xido d~~fcbdckg ka lkxcpkgdf acrbdf itydfcpdckg ~xcgbc~fir

    zclcg li ocrxchyckg ka jxdg aygocgj akx fkbdf jkqixgeig'

    _ld dff fkbdf jkqixgeigr ldqi dbbirr k fkdg aygor& ygoix bkgocckgr dgo fcecr ld

    dxi dbbi~dhfi k hkl li gdckgdf dgo fkbdf jkqixgeigr'

    _ld zlixi kgi okir gk dfxidos i|cr& lixi hi d Fkbdf Jkqixgeig Acgdgbi

    Bkx~kxdckg kx itycqdfig irdhfcrlio k igryxi fkbdf jkqixgeig ldr dbbirr k fkdgr dfkzix ldg bkeeixbcdf xdir ka cgixir'

    _ld dff ygaygoio edgodir ka fkbdf jkqixgeig hi xiekqio hs cgbxidrio aygocgj kx

    xidffkbdckg ka xir~kgrchcfccir& dgo ld ayyxi ygaygoio edgodir hi edoi cffijdf'

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr2?

    _ld acgdgbi akffkzr aygbckg cg dgs ayyxi xidffkbdckg ka xir~kgrchcfccir hiziig

    r~lixir ka jkqixgeig'

    _ld bkgryfdcqi eibldgcrer hi irdhfcrlio k igryxi ld dff r~lixir ka

    jkqixgeig zkxm kjilix k bkkxocgdi oiqifk~eig& cgaxdrxybyxi ~fdggcgj&

    xigizdf& dgo hyojicgj& dgo ld fkbdf jkqixgeig ldr dg cgbxidrio xkfi cg

    oiixecgcgj gdckgdf rixqcbi oifcqixs kh`ibcqir'

    _ld klix r~lixir ka jkqixgeig xiqciz dgo deigo licx ~kfcbcir dgo ~xkbioyxir k

    xiekqi yggibirrdxs xirxcbckgr kg fkbdf jkqixgeig acrbdf dykgkes'

    _ld zlixi gk dfxidos okgi& rdgodxo dbbkygcgj dgo acgdgbcdf edgdjieig

    ~xdbcbir hi cgxkoybio akx fkbdf jkqixgeig= ld lixi hi bfidx ~xkbioyxdf

    cgrxybckgr akx ~xdbcckgixr ce~fieigcgj liri rdgodxor dgo ld hkl ifibio

    kaacbcdfr dgo fkbdf jkqixgeig rdaa hi xdcgio cg licx d~~fcbdckg'

    _ld gdckgdf bkgrcyckgr hi deigoio zlixi gibirrdxs k jcqi fkbdf jkqixgeig

    d~~xk~xcdi rdyr& ld dff ribkxdf fijcrfdckg hi i|decgio k igryxi cr bkgrcrigbs

    zcl fkbdf jkqixgeig fijdf xitycxieigr dgo ld fkbdf jkqixgeig xiqigyi

    edgdjieig hi acxefs hdrio cg li fdz'

    _ld Fkbdf Jkqixgeig Drrkbcdckgr hi xibkjgcpio hs klix r~lixir ka jkqixgeig dr

    li d~~xk~xcdi hkocir k xi~xirig fkbdf jkqixgeig cg cgixjkqixgeigdf

    ocrbyrrckgr kg ~kfcbs dgo acrbdf dxxdgjieigr'

    Akx cr ~dx& fkbdf jkqixgeig zcff zkxm zcl klix r~lixir ka jkqixgeig k dblciqi

    liri kh`ibcqir& zcff xi%i|decgi cr kzg ~kfcbcir& hs%fdzr& xijyfdckgr& ~xkbioyxir dgo

    ~xdbcbir k rii ld lis hir eii li kqixdff kh`ibcqir ka jkqixgeig cg ~xkqcocgj

    rixqcbir k li ~ik~fi cg dg iaacbcig edggix'

    Fkbdf jkqixgeig zcff dfrk dmi ri~r k ce~xkqi li xdgr~dxigbs ka cr k~ixdckgr&

    cgqkfqi li ~ik~fi ekxi cg cr ~fdggcgj& hyojicgj dgo klix dbcqccir& dgo zcff cgxkoybi

    ~xkjxder k igbkyxdji li ~dseig ka fkbdf d|ir dgo bldxjir'

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    29

    _li ed`kx bldffigji ka fkbdf jkqixgeigr cg li

    icjl bkygxcir ygoix xiqciz ,Dxeigcd& Hifdxyr&

    Jikxjcd& Mdpdmlrdg& Msxjsprdg& Ekfokqd&

    Xyrrcd& dgo Ymxdcgi# kqix li ~dr zigs sidxr

    ldr hiig do`yrcgj k li gdxxkzcgj xkfi dgo

    rcpi ka jkqixgeig& dgo li xiryfcgj xioybckg

    cg fkbdf xirkyxbir& zlcfi die~cgj k edcgdcg

    li lcjl tydfcs ka rkbcdf rixqcbir ~xkqcoio d li

    fkbdf fiqif oyxcgj li Rkqci ~ixcko'

    Bkgbyxxigfs& fkbdf jkqixgeigr dbxkrr li

    xijckg ldqi hiig bk~cgj zcl d oxdedcb

    cgbxidri cg ecjxdckg& hkl okeircb dgo

    cgixgdckgdf' _lcr ldr xiryfio cg d xiocrxchyckg

    ka rixqcbi giior cg xifdckg k liri ~krccqi dgo

    gijdcqi gi%ecjxdckgr& zlcbl gk fkgjix edbl

    li i|crcgj cgaxdrxybyxi' Lkziqix& li rkbcdf

    cgaxdrxybyxi ,rblkkfr& lkr~cdfr& ib'# cg

    fkbdfccir ld ldqi fkr ~k~yfdckg ldr

    hiig ~xirixqio cg kxoix k xioybi rkbcdf

    igrckgr& dr hyoji%ry~~kxio cgrcyckgr ldqi

    hibkei dfekr licx kgfs dxid ka ie~fkseig'

    Fkbdf jkqixgeigr cg li bkygxcir ka Iyxdrcd

    qdxs axke d rsrie ka oibigxdfcpio rdi

    hkocir akx fkbdf doecgcrxdckg cg Mdpdmlrdg

    dgo d bigxdfcpio lcixdxblcbdf rsrie ka ~yhfcb

    dylkxccir cg Hifdxyr k d zk%cix rsrie ka

    fkbdf rifa%jkqixgeig cg Xyrrcd dgo Ekfokqd'

    Cg hiziig& lixi dxi rdir zlixi fkbdf

    rifa%jkqixgeigr i|cr dykgkekyrfs ,Dxeigcd&

    Jikxjcd# kx dfkgjrcoi rdi hkocir akx fkbdf

    Gddfcd

    Jkfkqdgkqd

    Bigix ka Acrbdf

    ^kfcbs ,Ekrbkz#&

    Xyrrcd

    Jdfcgd

    Myxfsdgormdsd

    Bigix ka Acrbdf

    ^kfcbs ,Ekrbkz#&

    Xyrrcd

    IyxdrcdI|ibyt cqi Ryee dxs

    Bkygxcir Xijckgdf fiqif Cgixeiocdi , xdckg# fiqif Ri fieig fiqif

    Dxeigcd O FRJ

    Hifdxyr FJ+ FRJ FJ+ FRJ FJ+ FRJ

    Jikxjcd O FRJ -

    Dykgkekyr Xi~yhfcbr ,FRJ#

    Mdpdmlrdg FJ FJ FJ , zc lky hyoji xcjlr#Ms xjs prdg O FJ+ FRJ FRJ

    Ekfokqd FRJ , cgbfyoi Dykgkekyr Xi~yhfcbr# FRJ

    Xyrrcd Ryh`ib r ka Aioixd ckg FRJ FRJ

    Ymxdcgi FJ+ FRJ FJ+ FRJ FRJ

    O oibkgbigxdio ygcr ka bigxdf jkqixgeig

    FJ fkbdf rdi jkqixgeig hkocir

    FRJ fkbdf rifa%jkqixgeigr hkocir

    FJ+FRJ fkbdf i|ibycqi hkocir cgbfyoio cgk lcixdxblcbdf qixcbdf ~kzix rxybyxi dgo fkbdf xi~xirigdcqi hkocir,bkygbcfr# zcl d rdyr ka d fkbdf rifa%jkqixgeig

    _dhfi 20 Fijdf Rtdtyr ka Fkbdf Jkqixgeigtr

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr21

    doecgcrxdckg ,cg Ymxdcgi d khfdr dgo xdckg

    fiqif& cg Msxjsprdg d xdckg fiqif#' Dff bkygxcir

    ygoix xiqciz ,d~dx axke Mdpdmlrdg ldkaacbcdffs ldr gk fkbdf jkqixgeigr# ldqi

    dok~io fdzr kg fkbdf rifa%jkqixgeig'

    Oyxcgj li fdr sidxr& ~krccqi xigor ldqi hiig

    riig cg rkei bkygxcir cg li acifo ka

    oibigxdfcpdckg' Cg Dxeigcd& li fcr ka fkbdf

    d|ir dgo oycir zdr igfdxjio cg 8>4>' Cg

    Ymxdcgi& li bkgbi~ ka Fkbdf Jkqixgeig

    Xiakxe zdr xibigfs d~~xkqio& dgo d giz

    axdeizkxm akx fkbdf rifa%jkqixgeig

    fijcrfdckg cr byxxigfs hicgj oiqifk~io' Cg

    8>4>& Hifdxyr dok~io d fdz kg Fkbdf

    Jkqixgeig dgo Rifa%jkqixgeig'

    Lkziqix& cg klix bkygxcir& bigxdfcpdckg

    igoigbcir dxi hicgj khrixqio0 d xioybio fiqif

    ka d| dykgkes cg Xyrrcd& Msxjsprdg& dgo

    Jikxjcd= d gkecgdckg ka fkbdf rifa%jkqixgeig

    lidor hs li bigxdf jkqixgeig cg

    Msxjsprdg= li xikxjdgcpdckg ka fkbdf

    jkqixgeigr cg Jikxjcd= dr ziff dr fcecdckgrk i|~igocyxi dykgkes ka fkbdf jkqixgeigr

    cg Xyrrcd'

    _li xibig acgdgbcdf bxcrcr ldr xiqidfio

    zidmgirrir zclcg li fkbdf acgdgbi rsrie ka

    rkei ka li Iyxdrcdg bkygxcir& zlcfi cg klix

    bkygxcir fkbdf hyojir riie k hi okcgj

    hiix ldg bigxdf+xijckgdf kgir oyi k licx

    xifcdgbi kg li ekr rdhfi xiqigyir rkyxbir&

    i'j' cg Ekfokqd& xdgraixr k fkbdf

    jkqixgeigr zixi ~xk~kxckgdffs by hs 8>

    ~ixbig& zlcfi cg Mdpdmlrdg jxdgr dxi ri

    akx d lxii%sidx ~ixckor dgo xiedcg rdhfi' Cg

    Xyrrcd& rifieig d| xiqigyir jxiz 88

    ~ixbig cg 8>>3 cg bke~dxcrkg zcl 8>>)

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    xiqigyi

    i|~igocyxi

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    2:

    dr d xiryf ka li jxkzl ka ygie~fkseig' ]Rii

    acjyxi 9U

    Edcg crr yir dgo ~kfcbs bldffigjir akxfkbdf jkqixgeigt a cgdgbi

    Cg r~ci ka li adb ld fkbdf rifa%jkqixgeig cg

    li Iyxdrcdg bkygxcir rldxio d bkeekg

    igqcxkgeig dgo rdxcgj bkgocckgr cg li

    idxfs 433>r& idbl ka li icjl bkygxcir ygoix

    xiqciz xir~kgoio k bldffigjir cg cr kzg zds

    dgo hycf cr kzg ekoif ka fkbdf rifa%jkqixgdgbi

    dgo cgixjkqixgeigdf acrbdf xifdckgr cg li

    sidxr ld akffkzio' _lyr& kods lis ocaaix cg

    li gyehix ka fkbdf jkqixgeig cixr& li

    zdsr cg zlcbl ~kzixr dxi jxdgio k li

    i|ibycqi dgo xi~xirigdcqi dylkxccir&

    li drrcjgeig ka xiqigyi rkyxbir dgo

    i|~igocyxi xir~kgrchcfccir& dr ziff dr cg licx

    rsrier ka cgixjkqixgeigdf xdgraixr'

    Bkeekg aidyxir ka fkbdf acgdgbi bdg

    lkziqix hi oxdzg ky0

    Cg dff li bkygxcir ygoix xiqciz& i|~igocyxi

    xir~kgrchcfccir dxi drrcjgio k ocaaixigfiqifr ka jkqixgeig hs fijcrfdckg& hy lcr

    drrcjgeig cr gk dfzdsr bfidx' Rkeiceir

    li rdei drmr dxi drrcjgio k ocaaixig fiqifr

    ,i'j' Ekfokqd#& dfrk rkei xir~kgrchcfccir dxi

    rcff drrcjgio dbbkxocgj k li ~xk~ixs

    oifcgidckg ,i'j'& cg Hifdxyr#' Rkeiceir oi

    adbk drrcjgeig ocaaixr axke ld kyfcgio cg

    li fijcrfdckg& dgo bdg iqig xiryf cg fkbdf

    jkqixgeigr acgdgbcgj xir~kgrchcfccir ld

    dxi gk zclcg licx dylkxcs ,i'j' Jikxjcd#'

    Ygaygoio edgodir ldqi hiig rcjgcacbdgfsby' Cg edgs Iyxdrcdg bkygxcir& ygaygoio

    edgodir dxi akxhcooig hs li fijcrfdckg&

    hy fijcrfdcqi oibcrckgr ka lcjlix fiqif

    jkqixgeigr rcff bdg xiryf cg doocckgdf

    acgdgbcdf hyxoigr k li fkbdf fiqif dgo d

    xioybckg cg licx i|~igocyxi dykgkes'

    Bigxdf dgo xijckgdf jkqixgeig bkgxkfr kg

    fkbdf jkqixgeigr' Cg rkei bkygxcir& li

    bigxdf jkqixgeig fdzr oiacgi li gyehix

    ka fkbdf rdaa ,i'j' Mdpdmlrdg& Hifdxyr&

    Msxjsprdg& Ekfokqd# kx ce~kri fcecr kgbixdcg i|~igocyxir ka fkbdf jkqixgeigr

    ,i'j' Xyrrcd#' Cg Xyrrcd& dbbkxocgj k li

    ^xircoigr oibxii& xijckgdf jkqixgeigr eyr

    iqdfydi li ~ixakxedgbi ka eygcbc~df xdckgr

    dgo bcs jkqixgeigr'

    ^ixrkgdf cgbkei d| cr li edcg rkyxbi ka fkbdf

    jkqixgeig xiqigyi' ^xk~ixs dgo fdgo d|ir

    edmi y~ kgfs d redff ~dx ka fkbdf hyojir

    i|bi~ akx Dxeigcd zlixi ~xk~ixs d|ir dxi

    li kgfs d|ir drrcjgio k fkbdf hyojir' Dff

    bkygxcir ygoix xiqciz ldqi xirxcbio fcrr ka

    fkbdf d|ir ld fcec fkbdf jkqixgeigr

    dykgkes k ~xk~kri giz d|ir' Rkei

    bkygxcir ,Hifdxyr& Mdpdmlrdg& Msxjsprdg#

    ri li xdir ka rldxio d|ir cg li hyoji fdz'

    Cg rkei bkygxcir cixr i|cr ld ok gk ldqi

    kzg d|ir ,i'j' xdckgr cg Xyrrcd#' Cg edgs

    rcydckgr& bigxdf ,aioixdf# jkqixgeigr

    edgodi d| higiacr ld xioybi dekyg oyi

    k fkbdf hyoji ,i'j' Jikxjcd& Xyrrcd#'

    Oifijdckg ka d| ~kzixr cr gk bkeekg'Fkbdf jkqixgeigr bdg kgfs bkffib fkbdf d|ir

    cg Ekfokqd& Dxeigcd& dgo Msxjsprdg' _li

    i|~ixcigbi ka Dxeigcd ldr rlkzg ld d|

    bkffibckg hs li fkbdf fiqif cgbxidrir d|

    iaakxr dgo dr d bkgrityigbi d| bke~fcdgbi'

    _li cgqixri zdr dfrk akygo k hi xyi& zlixi

    li bigxdfcpdckg ka d| bkffibckg ,akx

    i|de~fi ld ka rdfir d| cg Msxjsprdg# ldr

    xioybio li dekyg ka xiqigyi bkffibio'

    Rcjgcacbdg ce~xkqieig cg li oircjg ka

    itydfcpdckg jxdgr ldr hiig edoi' Ekr bkygxcirygoix xiqciz ldqi fijdffs dok~io akxeyfd%oxcqig

    eilkokfkjcir akx dffkbdcgj itydfcpdckg jxdgr

    axke li bigxdf+xijckgdf hyoji& hy fkbdf

    i|~ixr gki ld gijdcqi xdgraixr cg Hifdxyr&

    Mdpdmlrdg& Ekfokqd& dgo Ymxdcgi bxidi

    ocrcgbigcqir akx fkbdf d| hdri oiqifk~eig'

    Fdbm ka xdgr~dxig dffkbdckg xyfir akx

    idxedxmio jxdgr cg ekr bkygxcir' D hir&

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr2*r&

    edoi rcjgcacbdg ~xkjxirr kg li xkdo

    kzdxor oibigxdfcpdckg' Zi lk~i ld lifdir bigxdfcpdckg xigor cg ekr Iyxdrcdg

    bkygxcir dxi ie~kxdxs dgo ld lcr

    ~xkjxirr bdg bkgcgyi cg li ayyxi'

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr?>

    YBFJ Iyxk%Drcd Xijckgdf kfcbs Xibkeeigodtckg

    _liri xibkeeigodckgr zixi oiqifk~io hs li ~dxcbc~dgr cg li Iyxdrcd JKFOCC

    zkxmrlk~& lifo cg Ekrbkz& Aihxydxs 8>4>'

    Doecgcrxdcqi%ixxckxcdf ocqcrckg dgo li rdyr ka fkbdf jkqixgeig rlkyfo hi

    bfdxcacio0 fkbdf i|ibycqi hkocir rlkyfo hi dbbkygdhfi k li fkbdf xi~xirigdcqi

    hkocir dgo lyr k li bccpigr=

    Bfidx drrcjgeig ka i|~igocyxi xir~kgrchcfccir rlkyfo hi irdhfcrlio=

    Ygaygoio edgodir rlkyfo hi ifcecgdio gk kgfs kg ~d~ix hy cg li iqixsods

    ~xdbcbi& oifijdio aygbckgr eyr hi ry~~kxio zcl doitydi acgdgbcdf xirkyxbir=

    Fkbdf jkqixgeigr rlkyfo ldqi dykgkes kqix fkbdf hyojir0 i|~igocyxi dykgkes

    rlkyfo hi ry~~kxio hs xiqigyi dykgkes zcl ryaacbcig xiqigyi rkyxbir=

    Fkbdf jkqixgeig xir~kgrchcfccir d li fkzir fiqif ,ld bfkrir k bccpigr# rlkyfo hi

    cgbxidrio dgo edblio zcl doitydi aygor=

    _xdgraix dffkbdckgr rlkyfo hi xdgr~dxig dgo rlkyfo gk bkgdcg gijdcqi cgbigcqir=

    _li doecgcrxdckg dgo bkffibckg ka fkbdf d|ir rlkyfo hi xdgraixxio k li fkbdf fiqif=

    Cgix%eygcbc~df bkk~ixdckg rlkyfo hi oiqifk~io0 fkbdf jkqixgeigr rlkyfo zkxmkjilix akx hiix rixqcbir ~xkqcrckg=

    Cgix%eygcbc~df rlkx%ixe fkdgr bdg hi xibkeeigoio dr d jkko rsrie ka eyydf

    drrcrdgbi=

    Iqdfydckg ka li tydfcs ka fkbdf rixqcbir dgo ryaacbcigbs ka aygocgj rlkyfo hi ~xkqcoio

    hs i|ixgdf gkg%~dxcrdg igcs=

    Dbbirr k bd~cdf edxmir rlkyfo hi ~xkqcoio akx fkbdf jkqixgeigr'

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    ?4

    Akx riqixdf oibdoir& li bkgcgig ldr riig d

    bkgcgycgj& lkyjl rkeiceir ygiqig& xigo

    kzdxor jxidix oiekbxdcb oibigxdfcpdckg k

    li fkbdf dgo xijckgdf fiqifr& dr iqcoigbio hs li

    Iyxk~idg Bldxix akx Fkbdf Rifa%Jkqixgeig ka

    43>3 dgo li ryhrityig xibirrckg' Riqixdf IY

    bkygxcir ldqi dggkygbio acrbdf bkgrkfcodckg

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    lxkyjl cgbxidrio ~xirryxi akx d| lcmir dgo

    i|~igocyxi xirxdcg& xioybckg cg fkbdf

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    kgjkcgj cg edgs bkygxcir& zlixi fkbdf

    `yxcrocbckgdf hkygodxcir dxi hicgj xioxdzg& dr

    cg Jxiibi& Cbifdgo& Fdqcd& Fy|iehyxj dgo li

    xkfi ka cgixeiocdi kx xijckgdf fiqif ka

    jkqixgeigr cr hicgj xiqcrcio& cgbfyocgj cg

    Axdgbi& Fclydgcd& Gkxzds& ^kfdgo& dgo

    Rzioig' Fkbdf jkqixgeigr zcff dfrk ldqi k

    oidf zcl li ieixjigbi ka giz bfdcer kg fkbdf

    hyojir& cgbfyocgj cg li dxidr ka rkbcdf

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    fkbdf jkqixgeigr cg Iyxk~i

    Bxkrr%bkygxs qdxcdckgr cg li xifdcqi rcpi ka

    fkbdf jkqixgeigr xiafib ocaaixigbir cg li

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    qdxckyr fiqifr ka jkqixgeig' Fkbdf

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    Cg jigixdf& li i|~igocyxi aygbckgr ka fkbdf

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    ~xcgbc~fi ,igrlxcgio cg li Iyxk~idg Bldxix ka

    Fkbdf Rifa%Jkqixgeig#& dbbkxocgj k zlcbl fkbdfjkqixgeigr igo k akbyr kg i|~igocyxir ld

    dxi fkbdf cg gdyxi& rk ld li higiacr ka

    ~xkqcrckg bdg hi cgixgdfcpio hs xircoigr' Cg

    ekr bkygxcir& fkbdf jkqixgeigr dxi

    xir~kgrchfi akx ~xcedxs ioybdckg& dgo cg rkei

    giz Iyxk~idg Ygckg Eiehix Rdir& rybl dr

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    kgi%lcxo ka fkbdf jkqixgeig hyojir' Klix

    ?' _li k~cgckgr dgo

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    li kxjdgcrdckgr

    Eiehix bkygxcir'

    Fycp oi Eiffk

    Ibkgkecb

    Oi~dxeig& KIBO?

    Iyxk~iI|ibyt cqi Ryee dxs

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr?8

    xir~kgrchcfccir ld dxi cg jigixdf ygoix li

    ~yxqciz ka fkbdf jkqixgeigr cgbfyoi li ry~~fs

    ka yxhdg deigccir dgo ~fdggcgj& zdri

    bkffibckg dgo xideig& ocrxchyckg ka oxcgmcgj

    zdix dgo xideig ka zdri zdix& ~dseig ka

    rkbcdf higiacr& dgo li ~xkqcrckg ka rkbcdf

    rixqcbir& cgbfyocgj blcfo bdxi dgo cgbkei ry~~kx

    akx li ifoixfs dgo li ocrdhfio' Hibdyri li

    rixqcbir oifcqixio hs fkbdf jkqixgeigr igo khi cgigrcqi cg fdhkx& ~dsxkff dbbkygr akx li

    fckgr rldxi ka fkbdf jkqixgeig kyfdsr cg ekr

    bkygxcir'

    Fkbdf jkqixgeigr dxi jxd~~fcgj zcl li

    giio k bkgdcg li bkrr ka rixqcbi oifcqixs

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    edgs bkygxcir& c cr ocaacbyf akx fkbdf

    jkqixgeigr k edmi li ekr ka ibkgkecir ka

    rbdfi k xioybi oifcqixs bkrr' _lcr ~xkhfie cr

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    li `kcg ~xkqcrckg ka rixqcbir hs gicjlhkxcgj

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    Gkxzds#'

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    ka doecgcrxdckg' D bdri cg ~kcg cr zlig

    rixqcbir dxi oifcqixio fkbdffs& dgo gkxer dgo

    Acjyxi 10 Fkbdf Jkqixgeigt I|~igoctyxi dgo Xiqigyi dr ~dxt ka t li JigixdfJkqixgeigt Hyojitr cg Iyxk~i

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    xiqigyi

    i|~igocyxi

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    ?2

    rdgodxor dxi ri hs ocaaixig fiqifr ka

    jkqixgeig' D hir ~xdbcbi cg lcr dxid cr k

    hdg li bxidckg ka ygaygoio edgodir dbxkrrli ocaaixig fiqifr ka doecgcrxdckg& dr cg

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    dgo rixqcbir ~xkqcoio hs fkbdf jkqixgeigr

    _li rldxi cg ~k~yfdckg ka cgocqcoydfr djio

    19 sidxr kx ekxi cr bfkri k 41 ~ixbig kg

    dqixdji cg li Iyxk~idg bkygxcir ygoix

    i|decgdckg cg lcr bld~ix& zlcbl cr dekgj

    li lcjlir cg li zkxfo' _li Ygcio Gdckgr

    ~xk`ibr li kfo%dji oi~igoigbs xdck k

    gidxfs okyhfi oyxcgj 8>4>%9>' Dr d xiryf&

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    fcmifs xcri dgo oifcqixs bkrr zcff ~y

    cgbxidrcgj ~xirryxi kg fkbdf hyojir'

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    ~k~yfdckg jxkzl xdir ,i|bfyocgj

    ceecjxdckg# dxi dfxidos gijdcqi'

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    ,dgo acgdgbcgj# ka lkyrcgj& ie~fkseig dgo

    xifdio rkbcdf drrcrdgbi rixqcbir& zlcbl dxi cg

    lcjl oiedgo dekgj ceecjxdgr' _li

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    cr dfxidos bfkri k 4> ~ixbig'

    Dr cg li bdri ka fkbdf jkqixgeigi|~igocyxi aygbckgr& lixi dxi ce~kxdg

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    k fkbdf jkqixgeigr cg Iyxk~i

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    gkg%d| cgrxyeigr ,rybl dr yrix bldxjir

    dgo aiir akx rixqcbir#& cgixjkqixgeigdf

    jxdgr dgo xdgraixr& dbbkyg akx bfkri k 4>

    ~ixbig ka JO^ kg dqixdji cg li bkygxcir

    ygoix i|decgdckg' Fkbdf jkqixgeig xiqigyi

    cr eybl lcjlix kg dqixdji dr d rldxi ka jigixdf

    jkqixgeig xibic~r cg rkei ygcdxs rdir&rybl dr li Gkxocb bkygxcir ,i|bi~ akx

    Gkxzds#& ldg cg li aioixdf bkygxcir& rybl dr

    Jixedgs' _li xifdcqi rldxir ka fkbdf

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    Bs~xyr& Jxiibi& dgo Edfd'

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    dgo bkrr ka fkbdf rixqcbir& zlcbl cr fcmifs k

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    ityc~~io k d| ceekhcfi hdrir& hibdyri licx

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    C cr kaig ocaacbyf k oxdz d ~xibcri fcgi

    hiziig li qdxckyr s~ir ka xiqigyi

    dbbxycgj k fkbdf jkqixgeigr& ir~ibcdffs

    cg rk adx dr kzg& rldxio kx xdgraixxio

    xiqigyi dxi bkgbixgio

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    xiqigyi cr kaig rldxio dekgj ocaaixig

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    xiqigyi%rldxcgj dxxdgjieigr ldqi li

    ocrdoqdgdji ka fcgmcgj fkbdf jkqixgeig

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr??

    xibic~r k bigxdf jkqixgeig xiqigyi' _lcr cr

    li bdri ka QD_ xiqigyi rldxcgj cg Jixedgs

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    akx rekklcgj xdgrckxs hyojidxs rfc~~djir

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    kg hkxxkzcgj& akx i|de~fi& xiqigyi rldxcgj

    eds dfrk edmi fkbdf acgdgbir ~xk%bsbfcbdf'

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    acgdgbio ~xiokecgdgfs hs xdgraixr dgo

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    _lcr cr li bdri ka ekr Zirixg Iyxk~idg

    bkygxcir dgo d aiz Idrixg Iyxk~idg bkygxcir&

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    Iyxk~idg bkygxcir kg li hdrcr ka cr fkbdf

    jkqixgeigr xifcdgbi kg jxdgr dgo xdgraixr

    axke li bigxi' Rblieir dxi cg ~fdbi cg edgs

    bkygxcir k itydfcpi xiqigyi bd~dbcs dekgj

    li fkbdf jkqixgeigr ,Dyrxcd& Oigedxm&

    Jixedgs& Rzioig& Rzcpixfdgo#'

    _li edcg bkgrcoixdckg cr ld jxdgr dgo

    xdgraixr oxcqi d zioji hiziig li bkrr dgo

    higiacr ka fkbdf ~xkqcrckg& zlcbl bxidir

    ocrcgbigcqir akx bkr%iaaibcqi rixqcbi oifcqixs'

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    _li fiqif ka fkbdf jkqixgeig

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    Iyxk~i

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    k hkxxkz k acgdgbi cgqireig ,jkfoig xyfi#'

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    lcjlix%fiqif `yxcrocbckgr cr kaig hdggio'

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    li s~i ka bkffdixdf dffkzio cg fkbdf

    jkqixgeig oih crrydgbi' Cg rkei bkygxcir&doecgcrxdcqi bkgxkfr kg fkbdf jkqixgeig

    acgdgbcdf edgdjieig dxi hicgj xi~fdbio hs

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    rixqcbi dgo fkdg xi~dseig bd~dbcs& dr ziff dr

    kg li fiqif ka cgoihiogirr cg xifdckg k fkbdf

    xiqigyi& dr cg Hyfjdxcd& Bpibl Xi~yhfcb& Jxiibi

    dgo Ygcio Mcgjoke' Jycoifcgir dgo

    xibkeeigodckgr kg fkbdf jkqixgeig

    cgoihiogirr dxi dfrk dqdcfdhfi axke li

    Bkygbcf ka Iyxk~i'

    Fkbdf jkqixgeig cgoihiogirr xiedcgr

    bke~dxdcqifs fkz cg Iyxk~i& oir~ci li

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    dgo li igrycgj xibirrckg' _lcr oiixckxdckg

    zcff bdff akx xieiocdf eidryxir cg li akxe ka

    acrbdf xixigbleig kqix li eiocye%k%fkgjix

    ixe& zlcbl zcff dfrk ce~cgji kg fkbdf

    jkqixgeigr' _li edjgcyoi dgo ceiaxdei

    ka acrbdf bkgrkfcodckg zcff qdxs axke bkygxs

    k bkygxs& oi~igocgj ~xcedxcfs kg li cgccdf

    fiqif ka oih& li rcpi ka li rceyfyr~dbmdjir ~y cg ~fdbi cg xir~kgri k li

    jfkhdf bxcrcr& dgo li r~iio ka xibkqixs cg

    ibkgkecb dbcqcs cg li bkecgj ekglr'

    Bkgbfyrckgr

    Cgixjkqixgeigdf ~xkqcrckgr kg rixqcbi

    oifcqixs giio k xibkjgcpi li higiacr ka

    fkbdf rifa%jkqixgeig' C cr ce~kxdg k xifs

    kg xijyfdckgr dgo gkxer ri hs lcjlix fiqifr

    ka jkqixgeig k igryxi ld ecgceye

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    ld k~%okzg xijyfdckgr ok gk byxdcf licx

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    bkr rlcacgj dbxkrr fiqifr ka jkqixgeig&

    zlcbl kaig dxcri zlig k~%okzg xijyfdckgr

    ce~kri d acgdgbcdf hyxoig kg fkbdf hyojir'

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    ?9

    Zlig ygaygoio& rybl cgixjkqixgeigdf bkr

    rlcacgj rlkyfo hi hdggio'

    Oiedgo akx fkbdf rixqcbir& cgbfyocgj li

    ~xkqcrckg ka rifibio kfo dji%xifdio bdxi&

    dgo bkeeygcs dgo rkbcdf rixqcbir& cr xcrcgj

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    bldffigjcgj cg bkygxcir adbcgj ocaacbyfcir

    dxcrcgj axke d xd~cofs djicgj ~k~yfdckg dgo

    li giio k dhrkxh dgo cgijxdi

    ceecjxdgr' _lixiakxi& bkkxocgdckg giior

    k hi hkkrio dekgj li ocaaixig fiqifr ka

    jkqixgeig k oiqcri zkxmdhfi& bkr%iaaibcqi

    rkfyckgr k liri ~xkhfier ld zkyfo dmi

    cgk dbbkyg fkbdf jkqixgeig i|~ixcri cg

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    cgakxedckg ka xircoigr ~xiaixigbir dgo

    giior'

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    cgixgdf edxmi giio k dmi fkbdf blkcbi

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    rixqcbir ldr bkei ygoix cgbxidrcgj rbxycgs

    axke li Iyxk~idg dylkxccir dr lis riim

    k i|~dgo li Iyxk~idg cgixgdf edxmi'9

    _igrckgr ldqi lixiakxi kaig dxcrig zclryh%gdckgdf jkqixgeigr cg edixr ld

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    rifa%jkqixgeig ~xixkjdcqir' D Iyxk~idg

    Bldxix kg Fkbdf dgo Xijckgdf Rixqcbir ka

    Jigixdf Cgixir zdr ~xk~krio cg 8>>3 k

    oidf zcl lcr edix' Djdcgr lcr

    hdbmjxkygo& iaakx rlkyfo hi ri~~io y~ k

    xibkgbcfi cgccdcqir kzdxor hycfocgj dg

    cgixgdf edxmi zcl li giio k ~xirixqi

    fkbdf ~xiaixigbir dgo blkcbi'

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    d|ir& rybl dr lkri kg ~xk~ixs& dxi li

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    ~ixrkgdf cgbkei d| zkxmr tyci ziff dr d

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    ce~krio hs r~ibcacb bkygxs igqcxkgeigr&

    fkbdf dylkxccir rlkyfo bkgcgyi k iqdfydi

    li bkrr dgo higiacr ka yrix bldxjir cg licx

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    _lixi cr rbk~i akx ce~xkqcgj li oircjg ka

    acrbdf xyfir akx fkbdf jkqixgeigr' Xyfir ld

    xirxcb fkbdf jkqixgeig dbbirr k bxioc

    edxmir eds igbkyxdji fkbdf jkqixgeigr k

    xifs kgfs kg hdgm figocgj dr d rkyxbi ka

    acgdgbi kx k fkkm akx cgjigckyr eibldgcrer

    akx hs~drrcgj xirxcbckgr kg oih crrydgbi' Cg

    lcr bdri& bkgrcoixdckg bkyfo hi jcqig k li

    k~ckg ka xi~fdbcgj rybl xirxcbckgr hs ekxi

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    ocrkx ~kfcbsedmixr blkcbi kqix acgdgbcdf

    cgrxyeigr'

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    ka afybydckgr cg li hyrcgirr bsbfi' _lcr cr

    ir~ibcdffs li bdri ka fkbdf dylkxccir ld

    xifs ka bsbfcbdf xiqigyi& lxkyjl kzg

    bkffibckgr kx rldxcgj dxxdgjieigr zcl

    lcjlix fiqifr ka jkqixgeig' Cg lcr bdri&hdfdgbio hyoji ~xkqcrckgr bkyfo hi

    xioiacgio kg d bsbfcbdffs do`yrio hdrcr& rk

    fkgj dr fkbdf jkqixgeigr ldqi dbbirr k

    hyoji acgdgbcgj axke gkg%jkqixgeig

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    bsbfcbdf xiqigyi zcgoadffr cg jkko ceir'

    9' ^yhfcb rixqcbir&

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    oiqifk~eig kx

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    ,RJICr#'

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr?1

    Iyxk~idg Xijckgdf kfcbs Xibkeeigodtckgr

    Hdrio kg xibkeeigodckgr ~xirigio hs li xi~xirigdcqir ka BIEX eiehixr cg

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    bkgrcoix lkz k igjdji iaaibcqifs zcl bigxdf jkqixgeigr& zcl d qciz k

    edcgdcgcgj li ed|ceye rbk~i akx fkbdf dgo xijckgdf rifa%jkqixgeig akx li

    bkecgj oibdoir' Rkei mis ~kcgr dxi fcmifs k hi0

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    li acrbdf xioybckgr kqix li bkecgj sidxr& zlilix qcd xioybio fkbdf xiqigyi kx

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    zlcbl lis ldqi fcfi ocxib bkgxkf=

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    i'j' kg jxiigcgj li ayyxi ibkgkes dgo yxhdg cgaxdrxybyxi=

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    ld lis eds ldqi d bkeekg cgixir cg fkkmcgj d giz zdsr ka oifcqixcgj ~yhfcb rixqcbir

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    ?:Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

    bkr%iaaibcqifs& dgo d giz zdsr ka xioybcgj doecgcrxdcqi bkrr' _li xdgji ka k~ckgr

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    ce~xkqieigr cg li axdeizkxm'

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  • 7/30/2019 Local Governments Finances- GOLD 2010

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    ?3

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr9>

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    akbyrio dxkygo riqixdf ed`kx lieir0 ,d#

    Kxjdgcpdckgdf Rxybyxi= ,h# Cgixjkqixgeigdf

    Acrbdf Rsrie Oircjg= dgo ,b# Rlkx _ixe dgo

    Fkgj _ixe Rxybyxdf Bldffigjir'

    Crryir cg kxjdgcpdtckgdf rtxybt yxi

    Axdjeigtdtckg dgo ryh%k~tcedf rbdfi

    Edgs bkygxcir cg li xijckg ldqi gyeixkyr

    fkbdf jkqixgeigr ld dxi kk redff k dmi

    doqdgdji ka ibkgkecir ka rbdfir cg li

    oifcqixs ka ~yhfcb rixqcbir' Kaig lcr ~xkhfie

    cr djjxdqdio hs li cgbigcqir ~xkqcoio akx

    ayxlix axdjeigdckg hs xdgraix akxeyfdr

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    ld igryxi ac|io dekygr ka aygor k idbl

    eygcbc~dfcs& xijdxofirr ka rcpi'

    _li txdoi%kaa hitziig ibkgkecir ka rbdfi

    dgo xi~xirigtdtckg

    _li crryi ka li k~cedf rbdfi ka fkbdf

    jkqixgeigr ~xirigr dg cglixig xdoikaa

    hiziig li ,~kigcdf# hiix ~kfccbdf

    bkggibckg cg ixer ka xi~xirigdckg dgo

    dbbkygdhcfcs ka redffix `yxcrocbckgr zcl li

    ,~kigcdf# jxidix acrbdf qcdhcfcs ka fdxjix

    `yxcrocbckgr' _lyr& li crryi ka yxcrocbckg rcpi

    cr gk kgfs kx ~xcedxcfs d iblgcbdf crryi& hy

    dfrk kgi ld cgqkfqir ~kfccbdf bkgrcoixdckgr'

    Fkbdf doecgcrtxdtcqi bd~dbcts

    Bfkrifs drrkbcdio zcl li ~xkhfie ka redff

    rcpi cr li fdbm ka doecgcrxdcqi bd~dbcs ka

    fkbdf jkqixgeigr cg edgs bkygxcir cg li

    xijckg& ~dxcbyfdxfs cg redff dgo xyxdf fkbdf

    jkqixgeigr' _li cgbxidrio oibigxdfcpdckg

    ~xkbirr cg li xijckgr cg jigixdf ldr gk

    hxkyjl cgbxidrio bkffdhkxdckg dgo iblgcbdf

    ry~~kx hs bigxdf jkqixgeig djigbcir keygcbc~dfccir'

    Crryir cg cgtixjkqixgeigtdf a crbdfrsr tie oircjg

    Fdbm ka bfdxcts cg tli drrcjgeigt ka

    i|~igoctyxi xir~kgrchcfctcir tk fkbdf

    jkqixgeigtr

    Kgi ka li zidmir ~kcgr ka edgs

    oibigxdfcpdckg ~xkjxder cg Fdcg Deixcbd

    ldr hiig li rbdg digckg jcqig k d bfidxdrrcjgeig ka i|~igocyxi xir~kgrchcfccir ka ryh%

    gdckgdf jkqixgeigr= s~cbdffs li akbyr ldr

    hiig dfekr i|bfyrcqifs kg ~ycgj cg ~fdbi

    rkei akxe ka acgdgbcgj rbliei' _li fdbm ka

    bfdxcs cg li bke~iigbcir ka li ocaaixig

    cixr kaig ldr hiig djjxdqdio hs0 li

    cgrcrigbi kg ygcakxe ,dr k~~krio k

    drseeixcb# drrcjgeigr& li ~xdbcbi ka

    ygaygoio edgodir& dgo li fdbm ka

    xdgr~dxig eilkokfkjcir k xdgrfdi li

    drrcjgeig ka aygbckgdf xir~kgrchcfccir cgk

    li eidryxieig ka i|~igocyxi giior'

    Cgryaacbcigt xiqigyi dytkgkes

    _li fiqif ka d| xiqigyi dykgkes ka fkbdf

    jkqixgeigr ocaaixr tyci rcjgcacbdgfs dbxkrr

    Fdcg Deixcbdg bkygxcir& xifdcqifs lcjl cg

    Hxdpcf dgo Blcfi& hy xifdcqifs fkz cg If

    Rdfqdokx& Ei|cbk dgo ^ixy zlixi lixi cr

    rcjgcacbdgfs firr dykgkes' Hy& cg jigixdf& dr

    cg rkei klix xijckgr ka li zkxfo ,Daxcbd& Drcd&

    dgo edgs Iyxk~idg bkygxcir#& fkbdf xiqigyi

    dykgkes cg Fdcg Deixcbd xiedcgr hifkz zld

    cr oircxdhfi' Lkziqix& edmcgj d bdri akx

    jxidix fkbdf d| dykgkes cr lyx hs li

    ~ixbi~ckg ld edgs fkbdf jkqixgeigr cg li

    xijckg ok gk edmi iaaibcqi yri ka li d|

    dykgkes ld cr byxxigfs jxdgio k lie cg

    li fdz& akx i|de~fi& ~xk~ixs d|ir'

    Yghygofcgj xiqigyi rldxcgj

    Xiqigyi rldxcgj cr li ekr bkeekg

    eibldgcre akx dxxdgjcgj acrbdf xdgraixr k ryh%gdckgdf jkqixgeigr cg li xijckg' _li edcg

    ~xkhfie zcl jigixdf xiqigyi rldxcgj cr ld

    jigixdffs lixi cr bkgayrckg kqix zld i|dbfs

    li ocrxchyckg akxeyfdr dxi xscgj k dblciqi=

    ~yxrycgj edgs kh`ibcqir zcl irrigcdffs kgi

    cgrxyeig igor k hi li rkyxbi ka ld

    bkgayrckg' _lixi cr dfrk bkgayrckg kg zlilix

    li yri ka xiqigyi rldxcgj aygor rlkyfo hi

    bkgocckgdf kx ygbkgocckgdf'

    _li giio tk xdtckgdfcpi tli txdgraix

    rsrtie

    Zcl li i|bi~ckg ka d aiz bkygxcir& li

    byxxig rsrie ka xdgraixr k fkbdf

    jkqixgeigr cg Fdcg Deixcbd fdbmr bfidx

    rxybyxi' Ekr bkygxcir rcff ldqi k cgxkoybi

    ygbkgocckgdf itydfcpdckg jxdgr ld

    cgbkx~kxdi rkei akxeyfd%hdrio eidryxir ka

    i|~igocyxi giior dgo acrbdf bd~dbcs' Iqig

    lkyjl edgs bkygxcir ldqi rkei akxe ka

    Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>

    I\IBY_CQI RYEEDXS

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    Ygctio Bctcir dgo Fkbdf Jkqixgeigtr98

    bkgocckgdf jxdgr& liri fdbm bfidx kh`ibcqir

    dgo ~xiocbdhcfcs& ir~ibcdffs cg li dxid ka

    bd~cdf jxdgr' Zlig bkgocckgdf jxdgr dxiyrio& bke~fi|cs ka li rsrie cr kaig d

    ~xkhfie'

    Cgbxidrcgj acrbdffs xir~kgrchfi fkbdf

    hkxxkzcgj

    Kgi bkgrityigbi ka Hxdpcf dgo Dxjigcgdr

    i|~ixcigbir zcl ygbkgxkffio ryh%gdckgdf

    hkxxkzcgj dgo ls~ixcgafdckg oyxcgj li 43r

    dgo 433>r cr ld li ~kfcbs ka rkei bkygxcir

    cg li xijckg kzdxor fkbdf jkqixgeig

    hkxxkzcgj ldr hibkei i|birrcqifs

    bkgrixqdcqi dgo xirxcbcqi' _lyr d ~igocgj

    bldffigji akx riqixdf bkygxcir cr lkz k ri y~

    cgrcyckgr ld iaaibcqifs xijyfdi dgo

    ekgckx fkbdf hkxxkzcgj zclky hibkecgj

    kqixfs xirxcbcqi' D ribkgo bldffigji akx

    ~xdbcbdffs dff bkygxcir cr lkz k edmi ekxi

    bxioc dqdcfdhfi k fkbdf jkqixgeigr akx

    xir~kgrchfi hkxxkzcgj' Cg ~xdbcbi& zcl li

    i|bi~ckg ka d bky~fi ka bkygxcir& li fiqif ka

    hkxxkzcgj hs fkbdf jkqixgeigr cg Fdcg

    Deixcbd cr adx kk fkz k eii li ~xirigfdxji giio akx ~yhfcb cgaxdrxybyxi dbxkrr li

    ryh%bkgcgig'

    Rlkxt tixe0 Dooxirrcgj tli ce~dbt ka tli

    jfkhdf bxcrcr

    Cg 8>>3& fkbdf jkqixgeigr cg li Fdcg

    Deixcbdg xijckg ldqi riig d oiixckxdckg ka

    licx acrbdf ~krcckg dr d bkgrityigbi ka li kg%

    jkcgj jfkhdf acgdgbcdf bxcrcr' Fcmi cg edgs klix

    xijckgr ka li zkxfo& fkbdf jkqixgeigr cg Fdcg

    Deixcbd ldqi hiig ayxlix bkgrxdcgio hs licxoi~igoigbi kg bigxdf jkqixgeig xdgraixr

    dgo licx fdbm ka dbbirr k bxioc edxmir'

    Lkziqix& hiskgo li ce~db ka li bxcrcr& rkei

    ldqi dmig doqdgdji ka lcr bxcrcr k dmi d

    ldxoix fkkm d licx rsrier ka

    cgixjkqixgeigdf acrbdf xifdckgr dgo lkz

    eygcbc~df acgdgbir bdg hi rxigjligio cg li

    fkgj xyg'

    Fkgj tixe0 Rtxybtyxdf bldffigjir

    Hiskgo li rlkx%ixe crryi ka xijdcgcgjacrbdf hdfdgbi& edgs fkbdf jkqixgeigr adbi

    rcecfdx fkgj%ixe rxybyxdf bldffigjir' _li

    bld~ix lcjlfcjlr lxii ka liri bldffigjir0

    ,c# rxigjligcgj d| bd~dbcs dgo cr iaaibcqi

    yri hs fkbdf jkqixgeigr' ,cc# cgbxidrcgj li

    iaacbcigbs ka ~yhfcb i|~igocyxir dgo li

    tydfcs ka ~yhfcb rixqcbir= dgo ,ccc# acgocgj

    dqigyir k acgdgbi li fdxji bd~cdf

    cgaxdrxybyxi oiacbc akx eygcbc~df rixqcbir cg

    li xijckg& xitycxcgj d bkehcgdckg ka bd~cdf

    xdgraixr axke bigxdf jkqixgeigr dgo

    hiix dbbirr k fkbdf bxioc'

    Bkgbfyrckgr

    Kg kxjdgcpdtckgdf rt xybtyxi

    Bkygxcir zcl ~xkhfier ka axdjeigdckg

    dgo redff eygcbc~dfccir rlkyfo cgxkoybi

    fijcrfdckg dgo ~xdbcbdf ry~~kx akx li

    bxidckg ka drrkbcdckgr ka eygcbc~dfccir

    cgk edgbkeygcodoir'

    Ekr bigxdf jkqixgeigr cg li xijckg&

    dgo ~xkqcgbcdf kx rdi jkqixgeigr cg li

    bdri ka aioixdf rsrier& rlkyfo oiqki

    ekxi xirkyxbir k oiqifk~cgj doecgcrxdcqi

    bd~dbcs& ir~ibcdffs cg li bdri ka redff

    dgo xyxdf fkbdf jkqixgeigr'

    Kg cg tixjkqixgeigt d f a cr bd frs r tie oir cjg

    Ekr rsrier ka cgixjkqixgeigdf acrbdf

    xifdckgr cg li xijckg zkyfo higiac axke dgi|~fcbc bfdxcacbdckg ka li bke~iigbcir

    drrcjgio k fkbdf jkqixgeigr& coigcascgj

    i|bfyrcqi xir~kgrchcfccir ka fkbdf

    jkqixgeigr zlixi ~krrchfi& dgo cg li

    bdri ka bkgbyxxig xir~kgrchcfccir&

    coigcascgj li dxchyir ka li ~dxcbyfdx

    bke~iigbi ,xijyfdckg& acgdgbcgj& dgo

    ce~fieigdckg# drrcjgio k fkbdf

    jkqixgeigr'

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    Zlixi rcjgcacbdg ocaaixigbir cg doecgcrxdcqi

    bd~dbcs d li fkbdf fiqif ~ixrcr& c eds

    hi oircxdhfi k cgxkoybi ie~kxdxcfsdrseeixcb bke~iigbcir& zcl zk kx

    d ekr lxii ocaaixig ~dbmdjir ka

    i|~igocyxi xir~kgrchcfccir ld bdg hi

    oiqkfqio k fkbdf jkqixgeigr'

    Xijckg%zcoi xdgr~dxig d~~xkdblir rlkyfo

    hi dok~io k xdgrfdi li drrcjgeig ka

    aygbckgdf xir~kgrchcfccir cgk i|~igocyxi

    giior'

    Jxidix fkbdf xiqigyi dykgkes cr d

    bldffigji gk si hicgj doitydifs

    dooxirrio' _lixi cr d giio k acgo d hiix

    hdfdgbi hiziig li oibigxdfcpdckg ka

    i|~igocyxi xir~kgrchcfccir dgo li dylkxcs

    k bkffib fkbdf d|ir axke li xircoigr

    ocxibfs higiaccgj axke fkbdf rixqcbir'

    Bkygxcir ld ldqi gk drrcjgio

    ~xk~ixs d| k fkbdf jkqixgeigr

    rlkyfo ok rk'

    Klix d|ir ld rlkyfo hi drrcjgio kfkbdf jkqixgeigr dxi& akx i|de~fi&

    qilcbfi d|ir& hyrcgirr fcbigrir& dgo

    hiixeig fiqcir kg xidf irdi akx

    acgdgbcgj hdrcb cgaxdrxybyxi

    ce~xkqieigr'

    Rkei oijxii ka ocrbxickg cg ricgj d|

    xdir rlkyfo hi jxdgio k dff fkbdf

    jkqixgeigr& zclcg fijcrfdio

    ed|ceye dgo ecgceye xdir'

    Bkgrcoix li cgxkoybckg ka giz d|irdrrcjgio k li fkbdf fiqif cgbfyo