1 karRKb;RKghirBaØvtßúsaFar N³sRmab;GPivDÆn_vis½yCn bT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPiv DÆn_GasuI elx 0133- CAM karGnuvtþn_cMNat;fñak; fvika nig bøg;KNenyü

$Page 1: 1 karRKb;RKghirBaØvtßúsaFar N³sRmab;GPivDÆn_vis½yCn bT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPiv DÆn_GasuI elx 0133- CAM karGnuvtþn_cMNat;fñak; fvika nig bøg;KNenyü$
1

karRKb;RKghirBaØvtßúsaFarN³sRmab;GPivDÆn_vis½

yCnbT ¬ EpñkTI1¦CMnYy\

tsMNgrbs;FnaKarGPivDÆn_GasuI elx 0133-CAM

karGnuvtþn_cMNat;fñak;fvika nig bøg;KNenyüéf¶TI09 Exmina

qñaM2010 ¬éf¶TI1-emeronTI1¦

2

éf¶TI1-emeronTI1

cMNat;fñak;énmatikaesdækic©matikaénbTbgðaj

• eKalbMNgénkarcat;fñak;fvika nigbøg;KNenyü

• cMNat;fñak;esdækic©-TMh‘¿ b¤RTg;RTayéncMNat;fñak;fvika

-karbegáItcMNat;fñak;fvikaRKb;RCugeRCay

-esckþIENnaMGnþrCatisMrab;cat;fñak;fvika

3

matikaénbTbgðaj ¬ t¦• TMnak;TMngrvagcMNat;fñak;fvika nigbøg;KNenyü-RTg;RTayénpSaP¢ab;eTAnwgeKaledAénkarRKb;RKghirBaØvtßúsaFarN³

-etIcMNat;fñak;fvikadUcbøg;KNenyüEdrrWeT?

-TMnak;TMngcMNat;fñak;fvika nigbøg;KNenyü

éf¶TI1-emeronTI1

cMNat;fñak;énmatikaesdækic©

4

matikaénbTbgðaj ¬ t¦• cMNat;fñak;esdækic©bc©úb,nñsMrab;erobcMfvika-etIcMNat;fñak;fvika nigbøg;KNenyüdUcKñaTaMgGs;sRmab; RKb;Epñkrbs;rdæaPi)alEdrb¤?

-cMNat;fñak;esdækic©rbs;raCrdæaPi)alkm<úCa

-karbgðajcMNat;fñak;esdækic©rbs;rdæaPi)aledayeRbII

Microsoft Office Excel (Spreadsheet)

éf¶TI1-emeronTI1


5

matikaénbTbgðaj ¬ t¦• kareRbIcMNat;fñak;esdækic©sRmab;RKb;RKgfvika-kareRbIcMNat;fñak;sMrab;RKb;RKgfvika

-sar³sMxan;énkarRKb;RKgfvikarbs;rdæaPi)al

-karRKb;RKgfivka-cMNat;fñak;esdækic©tam GFS

• cMNat;fñak;esdækic©EdlmanRsab;Pa¢b;eTAnwgÉksar GFS

éf¶TI1-emeronTI1


6

eKalbMNgéncMNat;fñak;fvika nigbøg;KNenyü

eKalbMNgsMxan;³1-pþl;B½t’manedIm,ICYydl;EpñkeKalneya)ay nigyuTæsaRsþ

2-CYyrdæaPi)alkñúgkareFVIviPaCn¾FnFan[RsbeTAtam yuTæsaRsþCaGaTiPaB nigedIm,IkMNt;fvikaCUn

7

3-CYydl;karTTYlxusRtUvEpñkhirBaØvtßú tamry³karRKb;RKg

fvika³ GñkRKb;RKgfvikaRtUvTTYlxusRtUvcMeBaHkareRbIR)as;FnFan eGay)anRtwmRtUv ehIykarcMNayRtUveKarBtamfvikaEdl)an Gnum½tþi.

4-CYydl;karTTYlxusRtUvelImuxgar nigtMélrbs;TwkR)ak;³

GñkRKb;RKgfvikaRtUveFVIeGaykareRbIR)as;FnFanTaMgenHman RbsiTæPaB nigskÁsiTækñúgkarGnuvtþyuTæsaRsþCaGaTiPaB.

eKalbMNgéncMNat;fñak;fvika nigbøg;KNenyü

8

• edIm,IsMerc)annUveKalbMNgNamYykñúgcMeNameKalbMNgTaMgenH caM)ac;manlT§PaBGacviPaKelIfvika TaMgcMNUl- cMNay edayeFVIkareRbobeFobeTAnwgcMNUl cMNayCak;Esþg.

eKalbMNgéncMNat;fñak;fvika nigbøg;KNenyü ¬t¦

9

• karviPaKfvika niglT§plhirBaØvtßúCak;EsþgGaceFVI)antammeFüa)ay eRcInya:g.• meFüa)aysMxan;²kMNt;man³

esdækic© R)ak;Ex karTijdUr karR)ak;.l.

cMNat;fañk; ]TahrN¾

rdæ)alRksYg naykdæan TItaMg.l.


10

cMNat;fñak;tammux

gartamkmµviFI

eKalneya)ay nigyuTæsaRsþ

karviPaKsMxan;³


11

cMNat;fñak;

muxgartamkmµviFIkarpþl;mUlniFi

Epñkesdækic©

Epñkrdæ)alfvikalMGit

karviPaKsMxan;³

karEbgEckFnFan


eKalbMNgepSg² cMa)ac;RtUvmancMNat;fñak;epSg²

>>>>

12

karTTYlxusRtUvEpñk

hirBaØvtßúkarRKb;RKgfvika

karviPaKsMxan;³cMNat;fñ

ak;

Epñkesdækic©

Epñkrdæ)al


eKalbMNgepSg² cMa)ac;RtUvmancMNat;fñak;epSg²

>>>>

13

karTTYlxusRtUvel

Imuxgar

tMélCaTwkR)ak; esdækic©

Epñkrdæ)al

kmµviFI

karviPaKsMxan;³cMNat;fñ

ak;

eKalbMNgéncMNat;fñak;fvika nigbøg;KNnI ¬t¦eKalbMNgepSg²

cMa)ac;RtUvmancMNat;fñak;epSg²>>>>

14

• sIuCMerA³RKbdNþb;elIRKb;sßab½nrdæaPi)al.

• ÉkPaB³cMNat;fñak;dUcKñasMrab;RKb;GgÁPaBfvikaTaMgGs;.

• sgÁt;PaBépÞkñúg³ CYydak;[ÉkPaBnUvfvikacrnþ nigfvikamUlFn nigdak;bBa©ÚlnUvRKb;KMeragrbs;m©as;CMnYyCamYyRbtibtþikarepSg²énrdæaPi)al.

cMNat;fñak;esdækic©RTg;RTayéncMNat;fñak;fvika

d¾l¥

15

RTugRTaydac;edayELk³ cMNat;fñak;esdækic© cMNat;fañk; rdæ)al nigcMNat;fañk;muxgarRtUvmanlkçNHÉkraCüerog²xøÜn. kareRCIserIsykCMerIsEtmYy³ ral;bNaþjfvikaRtUvÉkraCü.

cMNat;fñak;esdækic©lkçN³éncMNat;fñak;d¾l¥

16

• KMnitTaMgenHRtUvEteFVIeLIgmuneBlcab;epþImeFVIkMENTMrg;hirBaØ

vtßúsaFarN³ PFM

]TahrN_³– muneBldak;eGayeRbI MTEF

– muneBldak;eGayeRbIR)as;fvikatamkmµviFI–

muneBldak;eGayeRbIR)as;RbB½n§kMuBüÚT½r (FMIS)

cMNat;fñak;esdækic©begáIteLIgcMNat;fñak;fvikaeGaymanPaBsIuCMerA

17

• esovePAsßitiEpñkhirBaØvtßúrbs;rdæaPi)al (GFS, 2001, IMF)

pþl;nUvbTdæanRkbxNÐsMrab;begáItcMNat;fñak;fvika b¤Eklm¥ cMNat;fñak;fvikacas;[RbesIrEfmeTot. dUcKñaenHEdr³

• Treasury Reference Model pþl;eGaykarENnaMkñúg dMeNIrkarénkartMeLIgRbB½n§ FMIS (2001, WB)

• RkbxNÐvas;EvgGMBImuxgar PFM (2005, PEFA)

pþl;eGaynUv niymn½yénkarGnuvtþn¾d¾l¥kñúgcMNat;fñak;fvika.

cMNat;fñak;esdækic©esckþIENnaMCaGnþrCatisM

rab;cMNat;fañk;fvika

18

• esovePAsßitihirBaØvtßúrdæaPi)al-2001 eday IMF CaKMrUdMbUg d¾l¥mYykñúgkaryklMnaMtam. KMrUenHpþl;nUvTMrg;r)aykarN¾ bTdæansMrab;³

- cMNat;fñak;esdækic©éncMNUl nigcMNay RTBü nigbMNul- cMNat;fñak;muxgarénkarcMNayfvika



19

• b:uEnþ³1-GFSmin)ancab;bgçMeGayRbeTsd¾éTGnuvtþtamkarENnaMenaH TaMgGs;eT.2-GFS

BMumanlkçN³RKb;RKan;eTAelIcMNat;fñak;kmµviFI]TahrN¾³ eKBMupþl;esckþIENnaMlMGitNamYyGMBIcMNat;fañk;tamkmµviFIenaHeT.



20

]TahrN¾ 1

• eTaHCaeKGHGagfamanpþl;nUvRbePTnImYy²CaRTg;RTayEpñk muxgar esdækic© rdæ)al sßab½n kmµviFI KMerag b¤CaRTg;RTayén karpþl;mUlniFi k¾eday.

21

TMnak;TMngrvagcMNat;fñak;fvika nigbøg;KNenyü

RTg;RTayTMnak;TMngeTAnwgeKalbMNg PFM• cMNat;fñak;esdækic©

• bøg;KNenyü• eKalkarN¾cMNat;fñak;fvika nigbøg;KNenyü

• cMNat;fñak;esdækic©-karRKb;RKgfvika

• r)aykarN¾eTogTat;eFobeTAnwgcMNayCak;Esþg nigcMNaytamEpnkar

• cMNat;fñak;Epñkrdæ)al

22

niymn½y³ cMNat;fñak;esdækic©

cMNat;fñak;esdækic© bgðajGMBI– cMNUl cMNay RTBü nigbMNul

–cat;fñak;tamRbePTénRbtibtþikar

23

–cMNat;fñak;fvikaCataragelxkUdEdleKerobcM sRmab;eFVIEpnkarfvika .

–bøg;KNnI KWCataragelxkUdEdleKerobcM nUv lT§plKnenyüCak;Esþg .

cMNat;fñak;fvikaeRbobeFob nigbøg;KNnI

24

• enAbNaþRbeTsmYycMnYnmanRbB½n§dak;elxepSg²KñasMrab;fvikanigKNnInImYy². enHBMumanesckþIENnaMenaHeT eRBaHfakan; EtlM)akkñúgkareRbobeFobfvika niglT§plCak;Esþg.

• eBlEdlmuxcMNaymYysßitkñúg fvika nigKNnI enaHKYrEteRbIelxkUddUcKña.

etIcMNat;fñak;fvikadUcbøg;KNenyüEdrrWeT?

25

TMnak;TMngcMNat;fñak;fvika nigbøg;KNnI

Broad codes Broad codes analysed in

further detail

BUDGET CLASSIFICATION CHART OF ACCOUNTS

More codes

for balance

sheet items,

etc

26

• rdæaPi)alRtUvEtdak;bBa©ÚlcMNat;fñak;TUeTAénfvika nigbøg; KNenyü[dUcKñasRmab;eRbIR)as;TUeTArbs;rdæaPi)al.• cMeBaHehtuplenHehIy)anCaraCrdæaPi)alkm<úCa)andak; eGayeRbIR)as;nUvbøg;KNenüTUeTArbs;rdæ-qñaM 2007.• GVIEdlxusEbøkKña KWxuseTAelIkareRbIR)as;cMNat;fñak; ]TahrN¾³ dUcCaKMerag rWskmµPaBBiessNamYy.

etIcMNat;fñak;fvika nigbøg;KNnIdUcKñaTaMgGs;sRmab;RKb;rdæaPi)alEdr

rWeT?

27

cMNat;fñak;esdækic© rbs;raCrdæaPi)alénkm<úC

ataragcMNat;fñak;esdækic© raCrdæaPi)alénkm<úCaGMBIcMNUl cMNay RTBü nigbMNul )anEckecjCa³- cMNat;fñak;- CMBUk- KNnI- GnuKNnI

¬RbkassþIBIkardak;eGayeRbIR)as; cMNat;fñak;esdækic©

énmatikafvikaTUeTAelx 1491¼shv>bk ExFñÚ 2007¦

27ADB Grant 0133-CAM: Component 104/20/23

28

cMNat;fñak;


eRbIsMrab;fvika nigKNenyü

eRbIsMrab;fvikanigKNenyü

eRbIsMrab;KNenyüEtb:ueNÑaH


cMNat;fñak;

CMBUk

CMBUk

30

KNnI


6 0 karTijdUr6 0 1 Karpþt;pÁg;elIkarKaMBar6 0 2 karpÁt;pÁg;Epñkrdæ)al6 0 3 Gahar nigplitplksikmµ

6 0 4sMelokbMBak; nigsMPar³epSg²

6 0 5]bkrN¾tUc² sMPar³ eRKOgsgðarwm nigsMPar³kariyal½y

6 0 6 TWk nigfamBl

6 0 7Plitpl manGnam½y nigpasuxPaB

6 0 8 karpÁt;pÁg;epSg²eTot

CMBUk

KNnI

31

GnuKNnI


KNnI

GnuKNn

ISee spreadsheet Chart of Accounts

32

karqøúHbBaaM©gBIcMNat;fñak;esdækic©tam

Spreadsheet (Microsoft Office Excel)

33

1> kMNt;fvika³ viPaKcMNUl nigcMNayeTACaRbePTfvikaEdl)an Gnum½t³ karTij esvaxageRkA cMNayelIbuKÁlik .l.

2> vas;EvgBIlT§plCak;Esþg³ KNnIcMNUl cMNayedayeRbIkarviPaK RbePTnana³ karTij esvaxageRkA cMNayelIbuKÁlik.l.

3> eRbobeFoblT§plCak;EsþgTl;nwgfvika³ PaBxusKñaTaMgenHehAfa lMGog.


kareRbIR)as;cMNat;fñak; sMrab;karRKb;RKgfvika

3404/20/23 ADB Grant 0133-CAM: Component 1 34

karcMNayelIkarpÁt;pÁg;KaMBar2009

fvika

2009

Cak;Esþg

2009

karEbgEckPaBxusKña

Cak;Esþg

¼ fvika

601

karpÁt;pÁg;elIkarEfrkSa

700

631 69 90

6011

karpÁt;pÁg;EpñkGaNab½k 100 96 4 96

6012

karpÁt;pÁg;elIkaremIlEfGaKar 300245 55 82

6014

karpÁt;pÁg;elIkaremIlEfsMPar³kariyal½y 200190 10 95

6015

saMg nigeRbg\næn³epSg² 100100 0 100

KMrUr)aykarN¾RKb;RKgfvika

35

• enAkñúgKNenyürbs;rdæaPi)al fvikaGnum½tedayc,ab;

• karcMNayelIsfvikaxusc,ab;• karpøas;bþÚrkñúgfvika GaRs½yelIc,ab;¼GaCJaFr

• enHCaPaBxusKñad¾cm,gmYyBIKNenyüEpñkÉkCn

• dUecñH kñúgKNenyürdæaPi)alminGacGnuBaØati[manPaBlMeGog CasBaØaGviC¢man)aneT

• RbB½n§B½t’man (]TahrN¾

FMIS)GacbgáarkarcayelIsenH)an

sar³sMxan;énkarRKb;RKgfvikardæaPi)al

36

]TahrN¾


CMBUk60³ karTijKNnI602

karppÁt;pÁg;rdæ)alGnuKNnI 6021

sMPar³pÁt;pÁg;kairyal

½y

karRKb;RKgfvika

37

GnuKNnI6021

sMPar³pÁt;pÁg;kariya

l½y 600>000

>000

]TahrN¾


GnuKNnI6021

karpÁt;pÁg;kariy

al½y 600>000>000

fvika

karcMNayCak;EsþgminGac cayelIsfvika)aneT

karcMNaymanEdnkMNt;

karRKb;RKgfvika

GnuvtþCak;ésþg

38

KuNsm,tþiénr)aykarN¾eTogTat;elIkarcMNayCak;EsþgeFobnwg

fvika³–sMrab;karRKb;RKghriBaØvtßúd¾l¥ cMa)ac;RtUvraykarN¾GMBIcMNay Cak;EsþgedayeRbobeFobniwgfvikaEdl)anGnum½t.


karRKb;RKgfvika

39

–

karRKb;RKgfvika[)anl¥RtUveFVIr)aykarN¾cMNay Cak;EsþgeRbobeFobCamYynwgcMNaytamEpnkarfvika.

– )aykarN¾TaMgenHRtUvEteFVICaerogral;cugqñaM nigqñaMbnþ bnÞab;eTot.

karRKb;RKgfvika

40

–sar³RbeyaCn¾ya:geRcInRbsinebIbegáItr)aykarN¾TaMg enH)an ya:geh‘acNas;CaRtImas>>>>>>>>>>tamExnImYy²

–GactamdanbBaðananaeTAelIkarcMNayelIs rWxVH EdlGac

eFVIkarTb;sáat;Camun)ankñúgkarcaM)ac;.

karRKb;RKgfvika

41

r)aykarN¾cMNayCak;EsþgTl;nwgfvika


mkra-mina 2010 2010 fvikaRbcaMqñaM

mkra-mina 2010700

175 158 17 90>3°

601

karpÁt;pÁg;elIkaremIlEf

100 25 18 7

72>0°

6011

karpÁt;pÁg;EpñkGaNab½k 300 75 70 5

93>3°

6012

karpÁt;pÁg;karemIlEfGaKar 200 50 45 5

90>0°

6014

karpÁt;pÁg;karemIlEfsMPar³ 100 25 25 0

100>0°

6015

eRbgsaMg nigeRbgrMGil

karRKb;RKgfvika

42

GFS cMNat;fñak;esdækic©

1- cMNUl2- cMNay3- karTTYl)anBIkarlk;LayLúgRTBü

43

4- plcMeNj-xat EpñkRTBü nigbMNul

5- karpøas;bþÚrTMhMepSgeTotEpñkRTBü nigbMNul

6- h‘unEpñkRTBü nigbMNul

¬esovePAsßitiEpñkhirBaØvtßúrbs;rdæaPi)al sMrab;KNenyübgÁr¦


44

1- cMNUl2- cMNay3- karTTYl nigkarlk;ecalrbs;cas;

6-tulükarsac;R)ak; nigFnaKarsßitihirBaØvtßúrbs;rdæaPi)alsMrab;KNenyüEp¥kelIsac;R)ak;


45

1- cMNUl

11- Bnæ12- karcUlrYmcMNaysgÁm

13- CMnYy\tsMng14- cMNUlepSg²


46

2- cMNay

21- sMNgrbs;nieyaCit22- kareRbIR)as;TMnij niesvakmµ

23- kareRbIR)as;mUlFunkMNt;Tuk

24- karR)ak;


47

25- ]btßmFn26- CMnYy\tsMNg27- plRbeyaCn¾TTYl)anBIsgÁm

28- cMNayepSg²


48

cMNat;fñak;esdækic©manRsab;rbs;km<úCa manP

¢ab;eTAnwg GFSkarbegáIttaragbkRsayedIm,IraykarN¾Rsbtam GFS elxkUd

• cMNat;fñak;esdækic©rbs;rdæaPi)almincaM)ac;dUcTaMgRsugeTAnwgTRmg;én GFS enaHeT eRBaHEtvagayRsYlbkRsaycUleTAkñúgTRmg; GFS

• cMNat;fñak;esdækic© nigbøg;KNnIrbs;RbeTskm<úCa GacbkRsayP¢ab; eTAnwgTRmg; GFS )anya:ggay. ]TahrN_ 2

-------cb; éf¶TI1-------48ADB Grant 0133-CAM: Component 104/20/23

Documents

1 karRKb;RKghirBaØvtßúsaFar N³sRmab;GPivDÆn_vis½yCn bT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPiv DÆn_GasuI elx 0133- CAM karGnuvtþn_cMNat;fñak; fvika nig bøg;KNenyü