;DdfggLo k|wfgdGqLHosf] pkl:yltdf n]vfk/LIf0f a}7s ;DkGg Bulleting-Asoj-final-2075.pdf · jif{ @, c+s (, @)&% c;f]h (Year 2, Issue 9, Sep/Oct. 2018)

jif{ @, c+s (, @)&% c;f]h (Year 2, Issue 9, Sep/Oct. 2018)

1hglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{gdf ljZj;gLo n]vfk/LIf0f ;+:yf

qmdzM k]h % df

qm=;+= ljifo k]h g+=

! ;DdfggLo k|wfgGofofwLz / dxfn]vfk/LIfs aLr 5nkmn #

@ ;DdfggLo ;efd'v / cWoIf;Fu dxfn]vfk/LIfssf] e]6 #

# ;+3Lo ;+;bsf] ;fj{hlgs n]vf ;ldlt;Fu 5nkmn $

$ ;+/rgf kl/jt{g ePsf lgsfosf] n]vfk/LIf0f ;DaGwdf 5nkmn ^

% ;'/Iff lgsfosf k|d'v;Fu 5nkmn &

^ dfggLo dxfn]vfk/LIfsHo"af6 n]vfk/LIf0f 6f]nLnfO{ lgb]{zg (

& cGt/f{li6«o ultljlw !#

* rLgsf] ;/sf/L n]vfk/LIf0f k|0ffnL !%

( dxfn]vfk/LIfssf] sfof{nosf] ;+u7g ;+/rgf / b/aGbL :jLs[t !&

o; leq ========

jjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{ @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@,,,,,,,,,,,,,,,,, cccccccccc+++ssssssssssssssssssssssssssssssss (((((((((((((((((, @@@@@@@@@@@@@@@@@@))&&% c;;;;;;;;;;;;;;;;;;ffffffffffffff]]]hhhhhhhhhhhhhhhhhhh {{{{{{{{{{{ (YYYeaeaaaarrr rr 2,2222222 IIIIIIIIIIIIssssssssssssssssssssssssssssssssss ueeueueeueueueueueueuuuueueueueueueueu 9999999999999999999999, SSSSe //////////p/OcccccccccccccccOOcccccccccOOOOOOOOccOcOOOOOcccccccccccOccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccttttt.t.tttttt.t.tt.tttt.tt.t.ttttt.t.ttttt.tttttt.tttt.ttttttt..ttt.t.tttt.tt.ttttttttt.t.t.tt 222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222220100110101011011010101001010100101101001010101011010110010010101101011101101010101101111100001010111110100110101011111010111111011111111111111111111111111111111110 8))8)8)8)8)8)8)8)8)8)8)8)8)8)8)8))88)8)8)8)8))))8)8)8)8)8)8)8)8)88)8)8)8)))88)8)8)))8))88)8)8)88)))8)8)8))))8)))8)8)))88))))))8888)888888888888888888888888888)888))888888p


;DdfggLo k|wfgdGqLHo"sf] pkl:yltdf n]vfk/LIf0f a}7s ;DkGg

;DdfggLo k|wfgdGqL >L s]=kL= zdf{ cf]nLHo" g]kfn ;/sf/sf n]vf pQ/bfoL clws[tx?nfO{ lgb]{zg lbg'x'b}F

!% >fj0f, @)&%

;DdfggLo k|wfgdGqL >L s]=kL= zdf{ cf]nLsf] ;d'kl:yltdf dfggLo dxfn]vfk/LIfs, g]kfn ;/sf/sf d'Vo ;lrj, ;+3Lo ;+;b ;lrjfnosf dxf;lrj, ;jf]{Rr cbfntsf d'Vo /lhi6«f/ nufot g]kfn ;/sf/sf n]vf pQ/bfoL clws[tx?sf] ;xeflutfdf cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f of]hgf ;DaGwL a}7s k|wfgdGqL tyf dlGqkl/ifb\sf] sfof{no, l;+xb/af/df ;DkGg eof] .

sfo{qmddf ;DdfggLo k|wfgdGqLn] cfly{s sf/f]af/df /x]sf sfg"gL hl6ntf / ljQLo cg'Zff;gsf ;DaGwdf cfˆgf] wf/0ff /fVb} a9\bf] a]?h"n] a]?h" ;fj{hlgs k|zf;gdf /x]sf] cfly{s cg'zf;gsf] :t/ dfkg x'g] pNn]v ug'{eof] . ;f] qmddf pxfFn] ;du| d'n'sL k|zf;gsf] cfly{s sf/f]af/df z'¢tf, :jR5tf / kf/blz{tf sfod ug{ /fhg}lts g]t[Tjsf] dxTjk"0f{ e"ldsf /xg] pNn]v ub}{ o;sf nflu /fhg}lts g]t[Tjdf :jR5tf / kf/blz{tf x'g'kg]{ atfpg' eof] . d'n'ssf] ;d[l4sf nflu ljQLo cg'zf;g / ;]jf k|jfxdf pNn]Vo ;'wf/ ug]{ ljifodf glthfd'vL sfo{

ug{ pxfFn] g]kfn ;/sf/sf n]vf pQ/bfoL clws[tx?nfO{ lgb]{zg lbg'eof] . pxfFn] cfly{s k|zf;g ;'wf/ / cg'zf;g sfod ug{ ;lrjx?sf] Wofgfsif{0f u/fpg' eof] .



dfggLo dxfn]vf k/LIfsHo"sf] ;Gb]z

qmdzM k]h * df

;DkfbsLo =========================

;+/IfsdfggLo dxfn]vfk/LIfs

>L 6+sdl0f zdf{, b+ufn

;Nnfxsf/pk–dxfn]vfk/LIfs

>L O{Zj/ g]kfn

;Dkfbs d08n;+of]hs

>L lai0f'k|;fb l/hfn

;b:o>L dx]z kf}8\ofn

>L lbks cfrfo{

>L ;/:jtL yfkf

k|sfzsdxfn]vfk/LIfssf] sfof{no

aa/dxn, sf7df8f}F .

kmf]g g+= )!–$@^^)#$

km\ofS; g+= )!–$@^*#)(

E-mail: [email protected]

[email protected]

Website: oagnep.gov.np

gf]l6; af]8{ g+!^!*)!$@%#@&)

dxfn]vfk/LIfssf] sfof{no g]kfnsf] ;jf]{Rr n]vfk/LIf0f ;+:yf xf] . o;n] ;/sf/sf] s'g} klg tx÷lgsfoaf6 ;fj{hlgs ;|f]t ;fwg tyf clwsf/sf] b'?kof]u x'g glbg sfd sf/jfxLnfO{ ;'zf;gsf] s;Ldf /fvL hfFRg] sfd ub{5 .

g]kfnsf] ;+ljwfg cg';f/ d'n'sdf xfn ;+3Lotf nfu' ePsf] cj:yfdf ;+3, k|b]z / :yfgLo tx u/L tLg txsf] n]vfk/LIf0f ug'{kg]{ x'Fbf n]vfk/LIf0fsf] bfo/f lj:tf/ ePsf]df dxfn]vfk/LIfsn] ;/sf/L cfly{s sf/f]af/;Fu ;DalGwt cfwf/e"t dfGotf k|j{4gsf nflu :jtGq / lgikIf d"Nof+sg u/L ljQLo ;'zf;g sfod ug{ dxTjk"0f{ of]ubfg k'¥ofpg] 5 .

d}n] g]kfnsf] dxfn]vfk/LIfssf] lhDd]jf/L ;Dxfn]sf] sl/j !^ dlxgf Joltt e};s]sf] 5 . d'n's PsfTds /fHo ;+/rgfaf6 ;+3Lo 9fFrfdf kl/jt{g ePsf] cj:yfdf ;+3, k|b]z tyf :yfgLo txsf] ;d]t n]vfk/LIf0f ug]{ lhDd]jf/L xfd|f] sfFwdf cfPsf] 5 . xfdLn] ut jif{ :yfgLo tx nufot ;a} ;/sf/L lgsfo u/L sl/j !) xhf/ lgsfosf] n]vfk/LIf0f ;DkGg u/L ;DdfggLo /fi6«kltHo" ;dIf o; dxfn]vfk/LIfssf] %%cf}++ k|ltj]bg k]z ul/;s]sf 5f}+ . h;df ;/sf/sf] ljQLo cg'zf;gsf] cj:yf 5n{Ë b]Vg ;lsG5 .

ljut jif{ h:t} xfdLn] o; jif{ klg cf=a= @)&$÷&% sf] n]vfk/LIf0f ug{ jflif{s n]vfk/LIf0f of]hgf tof/ u/L sfof{Gjogdf NofO{;s]sf] 5 . ;f]xL of]hgf d'tfljs klxnf] r/0f cGtu{t sf7df08f}+ pkTosf aflx/sf @( lhNnfsf] n]vfk/LIf0f ;DkGg eO{;s]sf] 5 eg] sf7df08f}+ pkTosfsf # lhNnfsf] n]vfk/LIf0f sfo{ hf/L /x]sf] 5 .

;/sf/L sfof{nosf] n]vfk/LIf0f u/L /fo JoQm ug{ k|To]s n]vfk/LIfsdf pRr g}lts cfr/0fsf] cfjZostf kb{5 . ;+3Lo ;+;b, sfo{sfl/0fL n]vfk/LIf0f u/fpg] lgsfo / cfd gful/s nufot ;/f]sf/jfnfsf] ck]Iff cg';f/ n]vfk/LIf0f ;DkGg ug{ n]vfk/LIfssf] cfr/0f tyf Jojxf/ cfnf]rgfd'Qm Pj+ n]vfk/LIf0f sfo{ ljZj;gLo x'g' h?/L 5 . o; ;DaGwdf d dxfn]vfk/LIfssf] x}l;otn] 8f]/df vl6g'x'g] ;Dk"0f{

dxfn]vfk/LIfsaf6 :jLs[t n]vfk/LIf0f of]hgf cg';f/ cfly{s aif{ @)&$÷&% sf] k|yd r/0fsf] n]vfk/LIf0f sfo{ @)&% >fj0f !% b]lv z'? ePsf] 5 . sfof{non] o; jif{ % xhf/ $%( OsfO{sf] tLg r/0fdf sl/a (*) sd{rf/L kl/rfng u/L n]vfk/LIf0f ;DkGg ug]{ nIo /fv]sf] 5 . h; cg';f/ k|yd r/0fdf @( kxf8L tyf lxdfnL lhNnfsf] n]vfk/LIf0f sfo{ ;DkGg ePsf] 5 eg] sf7df8f}+ pkTosfsf] n]vfk/LIf0f sfo{ hf/L /x]sf] 5 .

sfof{nodf pknAw ;|f]t ;fwgsf] clwstd\ pkof]u u/L n]vfk/LIf0f sfo{df bIftf / k|efjsf/Ltf j[l4 ug{ o; jif{ lgsfosf] sf/f]af/ / To;sf] hl6ntf, kl5Nnf] jif{sf] a]?h" l:ylt, cfGtl/s lgoGq0f k|0ffnL / To;sf] kfngf cflb ;d]tnfO{ d"Nof+sg u/L lj:t[t / ;fgf lgsfosf] u/L @ k|sf/sf] n]vfk/LIf0f k2lt cjnDag ul/Psf] 5 . o;af6 n]vfk/LIf0f sfo{ pRr hf]lvd / sf/f]af/sf] hl6ntf ePsf lgsfotkm{ s]Gb|Lt u/L n]vfk/LIf0f sfo{ yk k|efjsf/L x'g] sfof{nosf] ck]Iff /x]sf] 5 .

n]vfk/LIf0f k|ltj]bgsf] sfof{Gjog kIfdf ;'wf/ u/L o;sf] k|efj j[l4df yk k|oTg ug{ cfjZos /x]sf] 5 . o; sfo{df ;+3Lo ;+;b, ;fj{hlgs n]vf ;ldltsf] ;lqmotf dxTjk"0f{ /xG5 . ;+3Lo ;+;bdf ;fj{hlhs n]vf ;ldlt u7g eP;Fu} o;n] cfˆgf] sfo{ If]q leq kg]{ ljifodf ;lqmotf b]vfpg yfn]sf] 5 . h;af6 ljut nfdf] ;do b]lv 5nkmn x'g afFsL /x]sf dxfn]vfk/LIfssf] aflif{s k|ltj]bg pk/ ;dod} 5nkmn eO{ k|ltj]bgsf] sfof{Gjog kIfdf ;sf/fTds glthf k|fKt x'g] tyf sfof{nosf] ;+:yfut / sfg"gL ;'wf/df ;ldltsf] ;sf/fTds ;xof]u /xg] ck]Iff ul/Psf] 5 .

cGTodf cfpFb} u/]sf] a8fbz}+, z'e lbkfjnL tyf 57 kj{, @)&% tyf g]kfn

qmdzM k]h !@ df



#! >fj0f, @)&%;jf]{Rr cbfntsf ;DdfggLo

k|wfgGofofwLz -tTsfnLg sfod d'sfod_ >L cf]dk|sfz ld>Ho"sf] pkl:yltdf dfgfgLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn, d'Vo /lhi6«f/ >L /fhgk|;fb e§/fO{, /lhi6«f/ >L dx]Gb|gfy pkfWofo / dxfn]vfk/LIfssf] sfof{nosf sd{rf/L ;lxtsf] ;xeflutfdf ;jf]{Rr cbfnt / dftxtsf] lgsfosf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f ;DaGwdf 5nkmn ;DkGg eof] .

5nkmndf dfggLo dxfn]vfk/LIfsHo"n] dxfn]vfk/LIfssf] %% cf}+ jflif{s k|ltj]bgdf ;jf]{Rr / dftxt sfof{nodf b]lvPsf Joxf]/fsf] ;DaGwdf ;DdfggLo sfod d'sfod k|wfgGofofwLznfO{ hfgsf/L u/fpg'eof] .

;f]] qmddf cf=j=@)&$÷)&% sf] n]vfk/LIf0fsf] nflu jflif{s n]vfk/LIf0f of]hgf tof/ u/L sfof{Gjogdf NofO{;s]sf] / ;f]xL cg';f/ n]vfk/LIf0f 6f]nLx? u7g u/L sf7df08f}+ pkTosf ;lxt #@ lhNnfdf v6fO{ ;lsPsfn] ;f] ;DaGwdf ;jf]{Rr cbfnt dfkm{t pRr tyf lhNnf cbfnt;Dd n]vfk/LIf0f u/fpg lgb]{zg x'g dfggLo dxfn]vfk/LIfsn] cfu|x ug'{eof] . 5nkmndf ljutsf] a]?h" km5\of{}6df tbf?stf b]vfpg Pj+ n]vfk/LIf0fsf qmddf ;xof]u / ;dGjo ug{ tyf n]vfk/LIf0faf6 b]lvg] s}lkmot ;DaGwdf 5nkmn u/L kl/dfh{g ug{ ;lsg] Joxf]/f dfggLo

dxfn]vfk/LIfsHo"n] cjut u/fpg' eof] .

;f] qmddf ;DdfggLo sfod d'sfod k|wfgGofofwLzHo"n] ljutdf dxfn]vfk/LIfssf] k|ltj]bgn]] cf}+NofPsf a]?h" km5\of}{6 ug{ tbf?stf b]vfPsf] / k|ltj]bgdf pNn]v ePsf Joxf]/f sfof{Gjog ug{ ;jf]{Rr cbfnt / dftxt cbfntx?df ;lqmotf /xg] atfpg'eof] . ;jf]{Rr cbfnt / dftxtaf6 n]vfk/LIf0fdf k"0f{ ;xof]u x'g] ljZjf; lbnfpg'eof] . ;f] cj;/df cbfntsf d'Vo /lhi6«f/ / /lhi6«f/n] ut jif{sf] a]?h" sl/a %%=!( k|ltzt km5\of{}6 ePsf] atfpg'x'Fb} n]vfk/LIf0f ug{ vl6O{ cfPsf] 6f]nLnfO{ cfjZos ;xof]u / ;dGjo u/L ;dodf n]vfk/LIf0f ;DkGg ug{ kl/kq ;d]t hf/L u/L ;lsPsf] hfgsf/L u/fpg' eof]] .

;DdfggLo k|wfgGofofwLz / dxfn]vfk/LIfs aLr 5nkmn

;DdfggLo k|wfgGofofwLz >L cf]dk|sfz ld> / dfggLo dxfn]vfk/LIfs ;lxtsf kbflwsf/Lx?

% efb|, @)&%;+3Lo ;+;b–k|ltlglw ;efsf ;DdfggLo ;efd'v >L

s[i0faxfb'/ dx/f / /fli6«o ;efsf ;DdfggLo cWoIf >L u0f]zk|;fb ltldlN;gf;Fu dfggLo dxfn]vfk/LIfs ;lxtsf] 6f]nLn] ;+3Lo ;+;b ;lrjfno, l;+xb/af/df e]63f6 u¥of] . e]6df d'n'sL ljQLo k|zf;gsf] ;du| cj:yf / o;sf ljljw kIfdf 5nkmn ePsf] lyof] .

;f] qmddf k|ltlglw ;efsf ;DdfggLo ;efd'vHo"n] sfg"g eGbf dfly s'g} ;+:yf jf lgsfo x'g g;Sg] pNn]v ub}{ /fHosf ;Dk"0f{ lgsfosf] ;du| nIo eg]s} cfly{s cg'zf;g sfod u/L ljsf; / ;'zf;g k|a4{g ug'{ /x]sf] atfpg' eof] . pxfFn] ;fj{hlgs lgsfosf] cfly{s Jojxf/ / ;]jf k|jfxdf b]lvPsf sdhf]/L / x'g ;Sg] clgoldtfnfO{ n]vfk/LIf0fsf] qmddf Wofg lbg'kg]{ s'/f hf]8 lbg'eof] . To;}u/L /fli6«o ;efsf ;DdfggLo cWoIfHo"n] k'/fgf a]?h" km5\of}{6, k"j{–kbflwsf/Ln] lnPsf] bf]xf]/f] ;'ljwf, ;fj{hlgs vl/bdf b]lvPsf ;d:of nufotsf ljifodf cfˆgf] wf/0ff

/fVg' ePsf] lyof] .

sfo{qmddf dfggLo dxfn]vfk/LIfsHo"n] :jLs[t aflif{s n]vfk/LIf0f of]hgf, @)&% / o;sf] sfof{Gjog cj:yf, ;fj{hlgs k|zf;g / ;]jf k|jfx l:ylt tyf ljQLo cg'zf;g;Fu ;DalGwt cGo ljifosf ;DaGwdf :ki6 kfg'{ ePsf] lyof] .

;DdfggLo ;efd'v / cWoIf;”u dxfn]vfk/LIfssf] e]6

;+3Lo ;+;b–k|ltlglw ;efsf ;DdfggLo ;efd'v, /fli6«o ;efsf ;DdfggLo cWoIf / dfggLo dxfn]vfk/LIfs



!@ c;f]h, @)&% ;+3Lo ;+;bsf] ;fj{hlgs n]vf ;ldltdf

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"n] dxfn]vfk/LIfssf] %% cf}+ jflif{s k|ltj]bgn] cf}+NofPsf dxTjk"0f{ Joxf]/f tyf d'n'ssf] ljQLo k|zf;gsf] cj:yf ;DaGwL ;+3Lo ;+;b ;lrjfno, l;+xb/af/df k|:t'tLs/0f ug'{eof] .

To; qmddf dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"n] ;DdfggLo /fi6«klt ;dIf k]z ePsf] dxfn]vfk/LIfssf] %% cf}+ jflif{s k|ltj]bgn] cf}+NofPsf ah]6 cg'zf;g / ;|f]t ;'lglZrt\tf, ;fj{hlgs vl/b, cfof]hgf Joj:yfkg, cfGtl/s lgoGq0f / sf/f]af/sf] oyfy{tf, /fh:j k|zf;g, ;+:yfgsf] n]vfk/LIf0f l:ylt, ;fj{hlgs ;]jfk|jfx tyf lhDd]jf/L / hjfkmb]lxtf kngfsf ljifodf hfgsf/L u/fpg' eof] .

;ldltsf dfggLo ;efklt >L e/ts'df/ zfx / dfggLo ;b:oxHo"?n] :yfgLo txsf] n]vfk/LIf0f / ;'zf;g tyf +;]jf k|jfxsf] cj:yf, u}/ ah]6/L vr{, /fh:j nIo k|fKtL

tyf ljsf; ah]6, n]vfk/LIf0f gu/fPsf lgsfo, g]kfn jfo' ;]jf lgudsf] jfO{8 a8L ljdfg vl/b, utljutsf] a]?h" km5\of}{6 nufotsf ljifodf lh1f;f /fVg'ePsf] lyof] . ;f] qmddf ;ldltsf ;b:oHo"x?n] n]vfk/LIf0fsf dfWodaf6 ;fj{hlgs ;|f]t ;fwgsf] kl/rfng tyf ;b'kof]u eP gePsf] Plsg ug'{sf ;fy} n]vfk/LIf0fnfO{ k|efjsf/L agfpg ;ldltaf6 cfjZos ;xof]u pknAw x'g] k|lta4tf ;d]t JoQm ug'{eof] . To;}u/L dfggLo ;b:ox?n] ;fj{hlgs n]vf ;ldltn] u/]sf lg0f{o sfof{Gjogsf] ;DaGwdf /fo JoQm ub}{ cfly{s cg'zf;glxgtfn] d'n'sdf c/fhstf a9fPsf] / o;n] dxfn]vfk/LIfssf] sfof{no tyf ;fj{hlgs n]vf ;ldlt dfly yk r'gf}lt l;h{gf u/]sf] pNn]v ug'{eof] .

dfggLo ;b:ox?n] /fv]sf wf/0ff tyf lh1f;f k|i6 kfg]{ qmddf dfggLo dxfn]vfk/LIfsHo"n] a]?h" km5\of}{6sf nflu ;DalGwt lgsfo / kbflwsf/L g} lhDd]jf/ x'g] pNn]v ub}{ 5nkmndf p7fg ePsf sltko ljifox? dxfn]vfk/LIfssf] k|ltj]bgdf ;dfj]z ePsf] / n]vfk/LIf0f k|ltj]bgsf ;'emfjsf] sfof{Gjogaf6 ljQLo cg'zf;g tyf hjfkmb]lxtf sfod ug{ ;xof]u k'Ug] pNn]v ug'{eof] .

;+3Lo ;+;bsf] ;fj{hlgs n]vf ;ldlt;“u 5nkmn

;fj{hlgs n]vf ;ldltsf gj lgjf{lrt dfggLo ;efklt >L e/ts'df/ zfx / dfggLo dxfn]vfk/LIfs ;lxtsf] 6f]nL aLr ePsf] 5nkmn .



sfo{qmddf ;xeuL x'g'xF'b} ;fj{hlgs n]vf ;ldltsf dfggLo ;b:o ;lxtsf kbflwsf/Lx?

To;}u/L #) >fj0f @)&% df d'n'sdf # j6} txsf] lgjf{rg ;DkGg ePkl5 ;+3Lo ;+;bsf] ;fj{hlgs n]vf ;ldltn] k"0f{tf kfPsf] 5 . pQm ;ldltsf] Ho]i7 ;b:o dfggLo >L ladnk|;fb >Ljf:tjHo"sf] cWoIftfdf ;DkGg klxnf] a}7sdf dxfn]vfk/LIfssf] sfof{nosf] tkm{af6 dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"n] dxfn]vfk/LIfssf] %%cf}+ jflif{s k|ltj]bgn] cf}+NofPsf dxTjk"0f{ Joxf]/f ;lxt d'n'ssf] ljQLo k|zf;gdf b]lvPsf ;du| Joxf]/f af/] k|:t'tLs/0f ug'{eof]] .

dfggLo dxfn]vfk/LIfsHo"n] k|ltj]bgdf pNn]lvt a]?h" x'g] sf/0fx?df ljz]if u/L P]g lgodsf] kfngf, cfGtl/s lgoGq0f, ;/sf/L ;DklQsf] ;+/If0f, >f]t ;fwgsf] k|flKt / pkof]u, ah]6 Joj:yfkg, >f]tsf] ;'lglZrttfsf cfwf/df ul/Psf] vr{, j}b]lzs ;xfotf kl/rfng, /fh:j c;'nL, ;fj{hlgs vl/b Joj:yfkg, cfof]hgf Joj:yfkg, sfo{qmd :jLs[lt Pj+ sfof{Gjog, k'gMlgdf{0f tyf k'gM:yfkgf, k|fs[lts ;|f]t tyf ;f+:s[lts ;Dkbfsf] ;+/If0f, ;]jf k|jfx ;+u ;DalGwt ljifox?df b]lvPsf ;d:of pNn]v ub]{ hjfkmb]lxtf / kf/blz{tf k|j4{g dfkm{t ;fj{hlgs ;]jf k|jfx ;'wf/sf ;DaGwdf ;'emfjx?

k|:t't ug'{ePsf] lyof] .

sfo{qmddf ;fj{hlgs n]vf ;ldltsf] cWoIftf ug'{ePsf dfggLo >L ladnk|;fb >Ljf:tj / dfggLo ;b:ox?n] /fv]sf] wf/0ff tyf lh1f;f k|i6 kfg]{ qmddf dfggLo dxfn]vfk/LIfsHo"n] ;ldltaf6 k|fKt ;'emfj / lgb]{zg sfof{Gjog dfkm{{t\ cfly{s cg'zf;g kfngf / ;'zf;g k|a4{gdf ;xof]u k'Ug] atfpg' eof] .

o;sf cnfjf ;Daf]wg x'g g;s]sf ljifoj:t' cfufdL lbgdf uDeL/tfsf ;fy k/LIf0f ul/g] pNn]v ug'{eof] .

To; qmddf ;DdfggLo k|wfgdGqLHo"n] ;fj{hlgs lgsfodf /x]sf] a]?h" km5\of}{6df tbf?stf b]vfO{ cfufdL lbgdf a]?h" l;h{gf x'g glbg] cj:yf lgdf{0fsf nflu Wofgfsif{0f u/fpg'eof] . pxfFn] a]?h"leq /x]sf uDeL/ k|s[ltsf e|i6frf/hGo lqmofsnfk klxrfg u/L sf/afxL ug{ tyf dxfn]vfk/LIfssf] k|ltj]bg sfof{Gjog dfkm{t\ lhDd]jf/ JolQmnfO{ hjfkmb]xL agfO{ a]?h" km5\of}{6 ug{ lgb]{zg lbg'eof] .

pQm cj;/df dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnn] dxfn]vfk/LIfssf] %%cf}+ jflif{s k|ltj]bgn] cf}+NofPsf k|d'v Joxf]/f k|:t't ub}{} d'n'ssf] ljQLo cg'zf;gsf] ljBdfg l:yltdf ;'wf/ u/L gful/snfO{ u'0f:t/Lo ;]jf k|jfx ug'{kg]{ wf/0ff /fVg'eof] . To;}u/L pxfFn] ljsf; lgdf{0f, /fh:j cfDbfgL / vr{, ;]jf k|jfx

nufot ljQLo k|zf;gsf ljljw kIfdf b]lvPsf sdhf]/Lsf] ;'wf/sf nflu dxfn]vfk/LIfssf] k|ltj]bgsf] k|efjsf/L sfof{Gjog x'g'kg]{ wf/0ff /fVg'eof] . pxfFn] u'0f:t/Lo n]vfk/LIf0f ;]jf dfkm{t\ ;fj{hlgs sf]ifsf] ;+/If0f / pkof]u tyf abln+bf] kl/j]zdf ;d[4 g]kfn, ;'vL g]kfnLsf] d"n gf/f xfl;n ug]{ g]kfn ;/sf/sf] nIonfO{ 6]jf k'¥ofpg] sfo{df dxfn]vfk/LIfssf] tkm{af6 ;xof]uL e"ldsf /xg] k|lta¢tf JoQm ug'{eof] .

sfo{qmddf dxfn]vfk/LIfssf] jflif{s n]vfk/LIf0f of]hgf, @)&% df pNn]v ePsf ljljw kIfdf 5nkmn ePsf] lyof] . pQm of]hgf cg';f/ sfof{non] ;+3, k|b]z / :yfgLo txsf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f @)&% >fj0f !% b]lv df3 d;fGt;Dd # r/0fdf ;DkGg u/L r}q d;fGtleq ;DdfggLo /fi6«kltHo" ;dIf aflif{s k|ltj]bg k]z ug]{ sfo{tflnsf lgwf{/0f ul/Psf] 5 .

;DdfggLo k|wfgdGqLHo"sf] ============================



;+/rgf kl/jt{g ePsf lgsfosf] n]vfk/LIf0f ;DaGwdf 5nkmn # efb|, @)&%

dfggLo dxfn]vfk/LIfs, dxfn]vf lgoGqs tyf cy{ dGqfnosf kbflwsf/Lsf] ;d'kl:yltdf ;+3Lo ;+/rgf kZrft\ k'gM ;+/rgf tyf vf/]hL x'g] sfof{nosf n]vf pQ/bfoL clws[t ;lxtsf kbflwsf/L;Fu ;+3Lotf kZrft\sf] k|zf;lgs Joj:yf, vf/]h ePsf, uflePsf Pj+ cGo txdf x:tfGt/0f ePsf sfof{nosf] cj:yf / tLgsf cf=j=@)&$÷&% sf] n]vfk/LIf0f ;DaGwdf 5nkmn eof] .

5nkmnsf qmddf ;DalGwt n]vf pQ/bfoL clws[tx?n] To:tf lgsfosf] n]vfk/LIf0fsf] k|f/lDes k|ltj]bg ;fljs sfof{nosf] ljefuLo k|d'v jf n]vf pQ/bflo clws[t -;lrj_ nfO{ lbg] Joj:yf ldnfOg'sf ;fy} ljut jif{ b]lvsf] a]?h" / o; jif{ sfod x'g]] a]?h"sf]] k|ltlqmof lbg],

km5\of}{6 u/fpg] tyf nut /fVg] lhDd]jf/L ;DalGwt n]vf pQ/bfoL clws[t tyf ljefuLo k|d'vsf] x'g] Joxf]/f cjut u/fpg'eof]] .

dfggLo dxfn]vfk/LIfs / ljleGg lgsfosf n]vf pQ/bfoL clws[t ;lxtsf kbflwsf/L aLr 5nkmn

sf7df08f}+ pkTosf leqsf :yfgLo txsf kbflwsf/L;“u cGt/lqmof

!( efb|, @)&% dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{,

b+ufnHo"sf] ;d'kl:yltdf sf7df08f}+ pkTosfl:yt dxfgu/kflnsf / gu/kflnsfsf gu/–k|d'v, pkk|d'v tyf k|d'v k|zf;sLo clws[t / dxfn]vfk/LIfssf] sfof{nosf kbflwsf/L aLr dxfn]vfk/LIfssf] sfof{no, aa/dxndf cfly{s jif{ @)&$÷&% sf] :yfgLo txsf] n]vfk/LIf0f ;DaGwdf cGt/lqmof eof] .

sfo{qmddf dfggLo dxfn]vfk/LIfsHo"n] :yfgLo txsf hgk|ltlglw tyf k|d'v k|zf;sLo clws[tnfO{ ;Daf]wg ub}{ g]kfnsf] ;+ljwfgn] dxfn]vfk/LIfssf] sfof{noaf6 ;+3, k|b]z tyf :yfgLo txsf] n]vfk/LIf0f x'g] Joj:yf u/]sf] / sfof{non] cfly{s jif{ @)&#÷&$ df k|yd k6s tLg} txsf] n]vfk/LIf0f ;DkGg u/L 5'§f5'§} k|ltj]bg ;d]t k]z ul/;s]sf] hfgsf/L u/fpg'eof] . To;}u/L n]vfk/LIf0fnfO{ ;d:of lgjf/0f ug]{ pkfosf] ?kdf lnO{{, n]vfk/LIf0f ug{ vl6Psf] 6f]nLnfO{ cfjZos >]:tfx? pknAw u/fpg tyf cg's"n jftfj/0f lgdf{0f u/L n]vfk/LIf0f sfo{df ;xof]u ug{ lgb{]zg lbg'eof] .

;f] sfo{qmddf pkl:yt :yfgLo txsf kbflwsf/Lx?n] cf–cfˆgf] :yfgLo txsf] jflif{s gLlt, sfo{qmd, of]hgf, nIo / k|ult, ut cfly{s jif{sf] a]?h" / km5\of}{6sf] cj:yf ;DaGwdf k|:t'tLs/0f ug'{ ePsf]

lyof] . pkl:yt :yfgLo txsf k|d'v tyf kbflwsfx?n] ljBdfg ;+3Lo sfg"gL Joj:yf kfngf u/L] sfo{ ug{ s7Lg /x]sf] tyf :yfgLo txn] ;fj{hlgs vl/b lgodfjnLdf s] s:tf k|fjwfg /fVg ldNg] ;f] ;DaGwdf cGof}ntf /x]sf] atfpg' eof] . To;}u/L ;fF:s[lts ;Dkbfsf] k'gM lgdf{0f tyf lh0ff]{4f/sf] n]vfk/LIf0f ubf{ vl/b k|lqmofnfO{ eGbf glthf / u'0f:t/Lotf ;DaGwdf Plsg u/L n]vfk/LIf0f ul/lbg cg'/f]w ug'{eof] . pkl:yt kbflwsf/Lx?n] :yfgLo txsf hgk|ltlgwLnfO{ cfly{s k|zf;g, ljQLo cg'zf;g / hjfkmb]lxtfsf ljifodf 1fg clej[l4 ug{ o:tf sfo{qmd lg/Gt/ /fVg'kg]{ wf/0ff JoQm ug'{eof] .

dfggLo dxfn]vfk/LIfs / sf7df08f}+ pkTosf leqsf :yfgLo txsf kbflwsf/L aLr cGt/lqmof .



& efb|, @)&%

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf g]kfnL ;]gfsf sfod d'sfod k|wfg ;]gfklt >L k"0f{rGb| yfkf, ;z:q k|x/L ansf dxflg/LIfs >L z}n]Gb| vgfn ;lxt g]kfnL ;]gf Pj+ ;z:q k|x/L ansf pRrkb:y clwsf/L / dxfn]vfk/LIfssf] sfof{nosf kbflwsf/Lx? aLr cfly{s jif{ @)&$÷)&% sf] n]vfk/LIf0f ;DaGwdf dxfn]vfk/LIfssf] sfof{no, aa/dxndf 5'§f5'§} 5nkmn eof] .

;f] qmddf dfggLo dxfn]vfk/LIfsHo"n] n]vfk/LIf0fdf vl6Psf 6f]nLnfO{ cfjZos >]:tf sfuhftx? ;do d} pknAw u/fO{ tf]lsPsf] ;dodf n]vfk/LIf0f ;DkGg ug{ tyf n]vfk/LIf0fdf lgsfosf] ;]jf k|jfx, lgsfosf] sfo{;Dkfbg l:ylt, ljQLo pQ/bfoLTj tyf hjfkmb]lxtfsf] ;fy} pknlAwsf] ;d]t d"Nof+sg ul/g] atfpg'eof] .

;f] cj;/df dxfn]vfk/LIfssf] sfof{nosf] tkm{af6 n]vfk/LIf0f of]hgf, p2]Zo, If]q tyf n]vfk/LIf0f ubf{ s]lGb|t ul/g] ljifox? hfgsf/L u/fO{Psf] lyof] . g]kfnL ;]gf / ;z:q k|x/L ansf tkm{af6 ljutdf dxfn]vfk/LIfssf] sfof{noaf6 cf}+NofO{Psf a]?h" km5\of}{6 ;DaGwdf ePsf] k|ult, d'n's ;+3Lotfdf uP kl5sf] ;f+u7lgs ;+/rgfdf ePsf] kl/jt{g, zflGt ;'/Iff tyf ljsf; ;DalGw lqmofsnfkx? af/] dfggLo dxfn]vfk/LIfsHo" ;dIf sfo{kq k|:t't ul/Psf] lyof] .

To;}u/L @$ efb|, @)&% df dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] ;d'kl:yltdf g]kfn k|x/Lsf dxflg/LIfs >L ;j]{Gb| vgfn tyf cGo pRrkb:y clwsf/L / dxfn]vfk/LIfssf] sfof{nosf kbflwsf/L aLr dxfn]vfk/LIfssf] sfof{no, aa/dxndf cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f ;DaGwdf 5nkmn ;DkGg eof] .

pQm 5nkmndf dfggLo dxfn]vfk/LIfsHo"n] n]vfk/LIf0fnfO{ ;d:ofsf] ?kdf glng Pj+ n]vfk/LIf0f ug{

vl6O{ uPsf] 6f]nLnfO{ cfjZos >]:tf Pj+ ljj/0f pknJw u/fO{ tf]lsPsf] ;dod} n]vfk/LIf0f ;DkGg ug]{ jftfj/0f l;h{gf ug{ lgb]{zg lbg' eof]] . pxfFn] sfo{ ;Dkfbgdf ljz]if Wofg k'¥ofO{ cfˆgf] lgsfosf] ;fv j[l4 x'g] u/L sfo{ ug{, k|x/L sNof0fsf/L sf]ifsf] k|efjsf/L Joj:yfkg ug{ / ;f] sf]ifdf ;/sf/ nufot cGo >f]taf6 k|fKt /sd / sf]ifaf6 vr{ ePsf] /sdsf] clen]v b'?:t /fVg'sf ;fy} g]kfn k|x/L nufot cGo ;'/Iff lgsfon] p2]Zo adf]lhdsf sfo{df dfq hgzlQmsf] k|of]u ug]{ tkm{ Wofgfs[i6 u/fpg' eof] .

5nkmndf g]kfn k|x/Lsf] tkm{af6 ;f+u7lgs ;+/rgf, gLlt, ah]6 tyf sfo{s|d, of]hgf, nIo, k|ult, g]kfn k|x/L k|lzIf0f k|lti7fg, g]kfn k|x/L c:ktfn / k|x/L sNof0f sf]ifsf] p2]Zo, sfo{If]q, ut ljutdf cf}NofOPsf a]?h" / km5\of}{6sf] cj:yf nufot ;f] ;+u7gsf] nIo k|flKtdf ljBdfg /x]sf ;d:of tyf efjL sfo{of]hgf af/] dfggLo dxfn]vfk/LIfsHo"nfO{ hfgsf/L u/fO{Psf] lyof] . ;f] qmddf k|x/L dxflg/LIfs >L ;j]{Gb| vgfnn] cfkm'n] k|d'vsf] ?kdf sfo{ef/ ;Dxfn] b]lv cfˆgf] sfo{sfndf ;Dkfbg ug]{ !) a'+b] sfo{of]hgfsf af/] pNn]v ub}{ ;f+u7lgs k|fyldstf lgwf{/0f, k|x/L ;+u7gsf] k'gM;+/rgf, ljQLo cg'zf;gsf] kfngf, a]?h" km5\of}{6 / ;]jf k|jfx ;DaGwdf cfˆgf wf/0ffx? JoQm ug'{ePsf] lyof] .

;'/Iff lgsfosf k|d'v;“u 5nkmn

dfggLo dxfn]vfk/LIfs / g]kfnL ;]gfsf sfod d'sfod k|wfg ;]gfklt >L k"0f{rGb| yfkf ;lxtsf] 6f]nL aLr 5nkmn .

dfggLo dxfn]vfk/LIfs / ;z:q k|x/L ansf dxflg/LIfs >L z}n]Gb| vgfn ;lxtsf] 6f]nL aLr 5nkmn .

dfggLo dxfn]vfk/LIfs / g]kfn k|x/Lsf dxflg/LIfs >L ;j]{Gb| vgfn ;lxtsf] 6f]nL aLr 5nkmn .



sf]if, kl/ifb\ / af]8{sf kbflwsf/L; Fu 5nkmn

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf ljleGg sf]if, kl/ifb\ / af]8{sf pRr kb:y clwsf/L, cfly{s k|zf;g zfvf k|d'v / dxfn]vfk/LIfssf] sfof{nosf kbflwsf/Lx? aLr cfly{s jif{ @)&$÷)&% sf] n]vfk/LIf0f ;DaGwdf dxfn]vfk/LIfssf] sfof{no, aa/dxndf 5nkmn ;DkGg eof] .

To; qmddf dfggLo dxfn]vfk/LIfsHo"n] n]vfk/LIf0f 6f]nLnfO{ cfjZos >]:tfx? pknAw u/fO{ n]vfk/LIf0f ;dod} ;DkGg ug]{ jftfj/0f lgdf{0f ug{ ;DalGwt lgsfosf] Wofgfsif{0f u/fpFb} sfof{noaf6 ul/g] n]vfk/LIf0f / lghL If]qsf] n]vfk/LIf0f aLr /x]sf] tflTjs leGgtf af/] pNn]v

ug'{eof] . pxfFn] n]vfk/LIf0fsf] qmddf cfly{s sf/f]af/sf ;fy} >f]t / ;fwgsf] kl/rfng To;af6 k|fKt pknlAw, cfGtl/s lgoGq0f k|0ffnL, ;fj{glhs vl/b ljlwsf] kfngf / ;]jfk|jfx h:tf kIfsf] d"Nof+sg ul/g] hfgsf/L u/fpFb} ljQLo cg'zf;g / hjfkmb]lxtf sfod ug{sf nflu ;fd"lxs k|lta4tfsf] cfjZoStf cf}+Nofpg' eof] .

;f] cj;/df ;DalGwt lgsfosf kbflwsf/Ln] dxfn]vfk/LIfssf] sfof{noaf6 ut ljutdf cf}NofO{Psf a]?h" / To;sf] km5\of}{6 ;DaGwdf dxfn]vfk/LIfsHo" ;dIf ;+lIfKt ?kdf ljj/0f k]z ub}{ ;dod} a]?h" km5\{of}{6 ug{ g;Sg'sf] sf/0f / ul/Psf k|of;x? af/]df ;d]t hfgsf/L u/fpg' eof] .

* efb|, @)&%

dfggLo dxfn]vfk/LIfs / ljleGg sf]if, kl/ifb\ / af]8{sf pRr kb:y clwsf/Lx? aLr 5nkmn .

sd{rf/Lx?df k]zfut dof{bf, lgi7f, Joj;flostf k|j{4g ub}{ kf/bzL{ tj/n] sfo{ ug'{x'g ;d]t lgb]{z ug{ rfxG5' .

o; ;Gbe{df ;fj{hlgs ;|f]t ;fwgsf] k|flKt / pkof]u,

ljsf; lgdf{0f, /fh:j tyf vr{ / ;]jf k|jfxsf ;DaGwdf

s'g} lsl;dsf] clgoldttf, b'?kof]u jf lxgfldgfsf ljifo

n]vfk/LIf0fsf] l;nl;nfdf x]g{ / k/LIf0f ug{ ;lsg] x'Fbf

pNn]lvt ljifodf s'g} hfgsf/L ePdf o; sfof{noaf6

vl6Psf] n]vfk/LIf0f 6f]nL jf o; sfof{nonfO{ hfgsf/L

u/fO{lbgx'g ;/f]sf/jfnfdf cg'/f]w ub{5' .

n]vfk/LIf0fdf vl6g'x'g] ;Dk"0f{ sd{rf/Lx?df pRr

g}ltstf, k]zfut dof{bf, cf+r/0f leq /xL cfˆgf] k]zf k|lt

pQ/bfoL / hjfkmb]xL eO{ sfo{;Dkfbg ug'{ x'[g, bL3{sfnLg /

uDeL/ lsl;dsf lxgfldgf, j]lytL lj;+ult phfu/ ub}{ cfkm'n]

p7fg u/]sf] ljifoj:t' u'0f:t/Lo x'g] u/L k|ltj]bgdf pNn]v

ug{'x'g]5 . ljut nfdf] ;dob]lv n]vfk/LIf0f ug{ aSof}tf /x]sf

;+:yf tyf lgsfonfO{ ;doleq} ;DkGg x'g] u/L sfo{ ug{ /

sfo{d"ns n]vfk/LIf0fdf vl6Psf 6f]nLx?n] ;d]t ;dfofjwL

leq} sfo{ ;DkGg ug]{ tkm{ Wofg cfs[i6 u/fpg rfxG5' .

cGTodf cfpFb} u/]sf] a8fbz}+, z'e–lbkfjnL tyf 57 kj{, @)&% tyf g]kfn ;Djt\ !!#( sf] kfjg cj;/df oxfFx?sf] ;'–:jf:Yo, ;'v, zflGt tyf ;d[l4sf] xflb{s d+undo z'esfdgf JoQm ub{5f}+ .

>L 6+sdl0f zdf{, b+ufndxfn]vfk/LIfs

dfggLo dxfn]vfk/LIfsHo"sf]=============



!& >fj0f, @)&%

n]vfk/LIf0f dfgb08, lgb]{lzsf, jflif{s n]vfk/LIf0f of]hgf, @)&% df pNn]v ePsf ljifosf cltl/Qm dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"n] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0fsf] klxnf] r/0f cGt{ut sf7df08f}+ pkTosf ;lxt #@ lhNnfdf vl6Psf n]vfk/LIf0f 6f]nLnfO{ lgDgfg';f/ $) a'Fb] lgb]{zg lbg'eof] .

-s_ n]vfk/LIf0f u'0f:t/ kIf

!= ;DalGwt dxflgb]{zgfno÷lgb]{zgfnoaf6 O{sfOut n]vfk/LIf0f of]hgf ;+sng tyf ;f]sf] cfjZostf cg';f/ k'g/fjnf]sg ug]{ .

@= O{sfOut of]hgfdf hf]lvdsf ljifox? 5'6 x'g uPsf] kfO{Pdf To:tf ljifox? ;DalGwt lhNnfdf vl6g] n]vfk/LIf0f 6f]nLn] n]vfk/LIf0f of]hgfdf ;dfj]z u/L n]vfk/LIf0f ug]{ .

#= n]vfk/LIf0f 6f]nLn] lj:t[t n]vfk/LIf0f x'g] / ;fgf lgsfosf] of]hgf ;+sng u/L sfo{af]em Plsg ug]{ / hgzlQmsf cfwf/df gfoj–dxfn]vfk/LIfsn] n]vfk/LIf0fsf] sfo{ lbg lgwf{/0f ug]{ .

$= ut ljutsf] cg'ejsf cfwf/df a9L hf]lvd b]lvPsf If]qnfO{ n]vfk/LIf0fsf] qmddf ljz]if Wofg lbg] .

dfggLo dxfn]vfk/LIfsHo"af6 n]vfk/LIf0f 6f]nLnfO{ lgb]{zg

%= n]vfk/LIf0fsf qmddf s'g} lgsfon] lgotjz jf nfk/jfxLk"0f{ uDeL/ tl/sfn] clgoldt sfd u/]sf] b]lvPdf To:tf hf]lvdsf ljifodf yk k/LIf0f ug]{ / tTsfn ;DalGwt dxflgb]{zgfnodf hfgsf/L u/fpg] .

^= dxfn]vfk/LIfssf] jflif{s k|ltj]bgdf ;dfj]z x'g] lsl;dsf /fli6«o dxTjsf ljifox?, bL3{sfnLg?kdf c;/ kg]{ ljifodf n]vfk/LIf0f sfo{nfO{ s]lGb|t u/L To:tf ljifox?sf] ljZn]if0f ug{] .

&= u'0f:t/Lo n]vfk/LIf0fsf] nflu n]vfk/LIf0f sfo{qmddf pNn]lvt lqmofsnfk ;Dkfbg ug]{ / u/]sf] lqmofsnfknfO{ sfo{kqdf sfo{qmd cg';f/ pNn]v ug]{ . n]vfk/LIf0f sfo{qmd / cfjZostf cg';f/ ef}lrË, :ynut cjnf]sg / ef}lts k/LIf0f cGt/–lgsfo ;'lglZrt\tf h:tf ljlw ;d]t cjnDag ug]{ .

*= :yfgLo txsf] nflu lhDd]jf/ kbflwsf/L tyf sd{rf/Lsf] 5'§} 5nkmn tyf cGt/lqmof u/L n]vfk/LIf0fnfO{ k|efjsf/L agfpg cfjZos ljifodf :ki6tf sfod ug]{÷u/fpg] .

(= :yfgLo txsf] n]vfk/LIf0f ubf{ lhNnf ;b/d'sfdsf] xsdf ;DalGwt lgsfodf g} hfg] . ef}uf]lns tyf cGo sl7gfOsf sf/0fn] 6f9f /x]sf :yfgLo txsf]

klxnf] r/0f cGtu{t n]vfk/LIf0fdf vl6g] 6f]nLnfO{ lgb]{zg lbg'xF'b}+ dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"



xsdf lhNnf ;b/d'sfddf ;|]:tf lemsfO{ k/LIf0f ug]{ . ef}lts k/LIf0f jf :ynut cjnf]sg ug'{kg]{ cj:yfdf cfjZostf cg';f/ cjnf]sg tyf k/LIf0f ug]{ .

!) :yfgLo txn] th{'df u/L sfof{Gjogdf NofPsf sfg"gx? k/LIf0fnfO{ n]vfk/LIf0fsf] bfof/fdf NofO{ pNn]vgLo ljifox? b]lvPdf k|ltj]bgdf ;dfj]z ug]{ .

!! :yfgLo txsf] n]vfk/LIf0f ubf{ zLif{sut vr{sf] cj:yf, ;zt{, ljz]if / ;dk"/s cg'bfgnfO{ tf]lsPsf] zt{ / k|of]hgdf vr{ u/] gu/]sf] / a]Un} lx;fa /fVg] Joj:yf u/] gu/]sf] k/LIf0f u/L j}b]lzs ;xof]uaf6 Joxf]l/g] lzIff, :jf:Yo, ;+3Lo dfldnf, s[lif tkm{sf If]qut vr{sf] ljj/0f / ;f]sf] n]vfk/LIf0faf6 b]lvPsf] Joxf]/f a]Unf a]Un} k|ltj]bgdf v'nfpg] .

!@ :yfgLo tx jf cGo lgsfodf cfGtl/s n]vfk/LIf0f gePsf] l:yltdf clGtd n]vfk/LIf0f ug{ afwf gx'g] tyf cfGtl/s n]vfk/LIf0f gePsf]] Joxf]/f k|ltj]bgdf ;dfj]z ug]{ .

!# :yfgLo tx ;+lrt sf]if / k|b]z tx ;+lrt sf]ifsf] lx;fa a]Unf a]Un} /fvL k]z ug'{kg]{ ;DaGwdf ;'emfj lbg] . ;f] ;DaGwL Joxf]/f k|ltj]bgdf cf}+Nofpg] .

!$ n]vfk/LIf0fsf qmddf uDeL/ k|s[ltsf Joxf]/f hfgsf/L k|fKt x'g cfPdf ;DalGwt gfoj–dxfn]vfk/LIfsnfO{ hfgsf/L u/fpg] .

!% k|fljlws ?kn] hl6n ljifosf ;DaGwdf ;DalGwt gfoj–dxfn]vfk/LIfs;Fu ;dGjo u/L] lgb]{zgfg';f/ n]vfk/LIf0f ;DkGg ug]{ .

!^ ;fgf lgsfosf] xsdf k|j]z a}7sdf g} tf]lsPsf] k|ZgfjnL ;DalGwt lgsfonfO{ pknAw u/fO{ ;f] k|ZgfjnLsf] hjfkm k|fKt ePkl5 dfq n]vfk/LIf0f z'? x'g] Joxf]/f hfgsf/L u/fpg] . k|ZgfjnLsf] hjfkm ;DalGwt lgsfoaf6 k|fKt ePkl5 k|ZgfjnLsf] cfwf/df yk k/LIf0f ug'{kg]{ b]lvPdf cfjZostf cg';f/ k/LIf0f ug]{ .

!&= n]vfk/LIf0fsf qmddf tf]lsPsf÷cfjZos kmf/dx? clgjfo{ ?kdf e/L pNn]vgLo Joxf]/f k|ltj]bgdf ;dfj]z ug]{ . lgb]{zgfnout ?kdf eg'{kg]{ kmf/dx? clgjfo{ ?kdf e/fpg' kg]{5 . kmf/d cg';f/sf] ;"rgf k|fKt gePdf kmfOn ga'‰g] Joj:yf ldnfpg] .

!*= Ps} k|s[ltsf lgsfox?sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? :ki6 / ;/n efiffdf Ps?ktf sfod x'g] u/L k|ltj]bgdf ;dfj]z ug]{ . s'g} ljifodf låljwf ePdf glhssf Ps csf]{ lhNnfdf vl6Psf] 6f]nL aLr ;Djfb u/L Ps?ktf sfod ug]{ .

!(= n]vfk/LIf0f k|ltj]bgdf ;]jf k|bfos, lgdf{0f

Jofj;foL jf s/bftf h:tf t];|f] kIf;Fu ePsf] sf/f]jf/df b]lvPsf clgoldlttfsf ;DaGwdf lhDd]jf/ kbflwsf/LnfO{ hjfkmb]xL agfpg] . h'g kbflwsf/Lsf] lg0f{o jf sf/0fn] clgoldttf, xfgL–gf]S;fgL ePsf] xf] To:tf] kbflwsf/Lsf] gfd gfd];L k|ltj]bgdf pNn]v ug]{ .

@)= k|ltj]bgsf] d:of}bf pk/ 5nkmn u/fO{ bkmfut lnlvt hjfkm lnP/ ;f] Joxf]/f ;d]t ;dfj]z u/L k|f/lDes k|ltj]bg hf/L ug]{ .

@!= lj:t[t n]vfk/LIf0f ul/g] lgsfosf] ljQLo hjfkmb]lxtf d"Nofª\sg kmf/d b'O{ k|lt tof/ u/L Ps k|lt a]?h" k|f/DeLs k|ltj]bgsf] c+z agfO{ gTyL u/L n]vfk/LIf0f u/LPsf] sfof{nodf pknAw u/fpg] / csf]{ k|lt a]?h" ljj/0fsf] ;fy clgjfo{ ?kdf n]vfk/LIfsn] kmfOndf /fVg] . ljQLo hjfkmb]lxtf d"Nofª\sg kmf/d ebf{ tYo / tYof+sdf cfwfl/t eO{ k]zfut ljj]ssf] ;d]t k|of]u ug]{ . n]vfk/LIf0fsf] k|f/DeLs k|ltj]bgsf] cGtdf ljQLo hjfkmb]lxtfsf] ;f/f+; pNn]v ug]{ .

@@= 5nkmndf jf d:of}bf tof/ eP kZrft\ s'g} k|df0f sfuhft k|fKt ePdf jf k|ltlqmofsf] cfwf/df a]?h" x6fpg' k/]df 5nkmnsf] DffOGo"6 jf a]?h"sf] d:of}bfdf sf/0f pNn]v ug]{ jf k|df0f ;+nUg ug]{ Joj:yf ldnfpg] .

-v_ n]vfk/LIf0f Joj:yfkg kIf

!= n]vfk/LIf0f 6f]nLsf sd{rf/Lx?n] n]vfk/LIf0f ul/g] lgsfo;Fu ;DalGwt P]g, lgod, lgb]{lzsf, kl/kq nufot ljleGg ;~rf/ dfWodaf6 k|]lift / dxfn]vfk/LIfssf] ;lrjfnon] Od]n dfkm{t\ hfgsf/L u/fO{Psf ;dfrf/ ;d]tnfO{ n]vfk/LIf0fsf] qmddf Wofg lbg] .

@+ lhNnfdf k'u]kl5 ;DalGwt 6f]nL k|d'vn] lhNnfsf k|d'v lhNnf clwsf/L, ;'/Iff lgsfo / sf]if tyf n]vf lgoGq0f sfof{no;Fu cfjZos ;dGjo u/L n]vfk/LIf0f sfo{ cufl8 a9fpg] .

#+= :ynut ?kdf vl6g] 6f]nLn] lhNnfdf k'u]kl5 sfof{no k|d'v, n]vf k|d'v, ;Dej eP;Dd ;DalGwt If]qsf hgk|ltlglw, gful/s ;dfh, kqsf/ nufot ;/f]sf/jfnf JolQmx?;Fu 5nkmn tyf cGt/lqmof ug]{ .

$= Ps lhNnfdf Ps eGbf a9L n]vfk/LIf0f 6f]nL ePdf Pp6} ldltdf a}7s cfof]hgf u/L 5nkmn / cGt/lqmof ug]{ / 5nkmnsf qmddf n]vfk/LIf0fsf] k|lqmof, ;do / n]vfk/LIf0fsf ljljw kIfx?af/] hfgsf/L u/fpg] . sfo{qmdsf] kmf]6f] ;lxtsf] hfgsf/L cfˆgf] dxflgb]{zgfno / lg/LIf0f tyf cg'udg lgb]{zgfnodf k7fpg] .



dxfn]vfk/LIfs;Fu g]kfn rf6{8{ PsfpG6]G6;\ ;+:yfsf kbflwsf/Lsf] e]6

!$ >fj0f, @)&%dfggLo dxfn]vfk/LIfs

>L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf g]kfn rf6{8{ PsfpG6]G6;\ ;+:yfsf gj lgjf{lrt cWoIf >L huGgfy pkfWofo / pkfWoIf >L s[i0f cfrfo{;Fu ;+:yfsf] ;Dkflbt sfo{ / ug'{kg]{ ;'wf/af/] dxfn]vfk/LIfssf] sfof{no, aa/dxndf 5nkmn eof] .

sfo{qmddf dfggLo dxfn]vfk/LIfsHo"n] ;+:yfsf]

kbflwsf/L;Fu ;+:yfsf] e"ldsf, n]vf Joj;foLsf]] Ifdtf ljsf;, n]vfk/LIfssf] cfrf/;+lxtf kfngfsf] l:ylt, ;b:ox?af6 ;Dkflbt sfo{sf] cg'udg, ;'kl/j]If0f / u'0f:t/ cfZj:ttf k|0ffnL nufotsf] ljifodf hfgsf/L lng'ePsf] lyof] . To; qmddf pxfFn] ;+:yfsf] ljBdfg sfg"gL Joj:yf, ;+u7gfTds ;+/rgf, Ifdtf ljsf; nufotsf sfo{df ;'wf/sf] vfFrf] cf}+Nofpg' eof] . To;}u/L n]vfk/LIf0fsf] cfrf/;+lxtf kfngfsf] cj:yf, lgodgsf/L e"ldsf / b]lvPsf ;d:ofk|lt

%= lhNnfdf n]vfk/LIf0f 8f]/ vl6Psf] Joxf]/f / ;/sf/L vr{, ljsf; lgdf{0f, /fh:j ;+sng, ;]jf k|jfx nufotsf ljifodf ePsf jf x'g ;Sg] clgoldttf / b'?kof]u ;DaGwL ;"rgf ePdf To:tf ;"rgf 8f]/ ;dIf pknAw u/fpg ;fj{hlgs ;~rf/ dfWodsf] ;xof]u lnO{ hfgsf/L u/fpg] .

^= lhNnf l:yt n]vfk/LIf0f ul/g] sfof{nosf sfof{no k|d'v / n]vf k|d'vsf] ;~rf/ ;Dks{ ;lxtsf] ;"rL lg/LIf0f tyf cg'udg lgb]{zgfnodf k7fpg] .

&= lhNnf:t/df n]vfk/LIf0f 8f]/ v8f u/L ædxfn]vfk/LIfssf] sfof{no, n]vfk/LIf0f 8f]/d'sfd ==========Æ ;fO{gaf]8{ /fvL n]vfk/LIf0f ug]{ Joj:yf ldnfpg] .

*= 6f]nL k|d'vn] cfˆgf] 6f]nLaf6 ;Dkflbt b}lgs lqmofsnfkaf/] ;DalGwt gfoj–dxfn]vfk/LIfsnfO{ clgjfo{ ?kdf b}lgs hfgsf/L u/fpg] .

(= gfoj–dxfn]vfk/LIfsn] ;DalGwt pk–dxfn]vfk/LIfs dfkm{t n]vfk/LIf0f 8f]/sf] sfo{;Dkfbg l:ylt b}lgs ?kdf dxfn]vfk/LIfs ;dIf k]z ug]{ .

!)= tf]lsPsf] ;dofjlwleq n]vfk/LIf0f ;DkGg ug{ ;DalGwt 6f]nL k|d'vn] 6f]nLdf ;dfj]z sd{rf/Lx? aLr sfdsf] af8kmfF8 ug]{ .

!!= ;fj{hlgs ;]jf k|jfx, ljsf; lgdf{0f, /fh:j cfDbfgL / vr{, ;fj{hlgs sf]ifsf] pkof]u / sfo{;Dkfbg l:ylt k/LIf0f ubf{ n]vfk/LIf0fsf ljleGg cf}hf/ -Joj:yfksLo, k|fljlws tyf Jojxf/ut_ ljlwx?sf] k|of]u u/L n]vfk/LIf0fsf] u'0f:t/Lotf tyf ljZj;lgotf j[l4 ug{df Wofg lbg] .

!@= n]vfk/LIf0f ;DkGg eP kZrft\ k|f/lDes k|ltj]bg hf/L ug'{k"j{ k|ltj]bgsf] u'0f:t/ k/LIf0fsf nflu ;DalGwt gfoj–dxfn]vfk/LIfs tyf u'0f:t/

cfZj:ttf lgb]{zgfnodf k7fpg]] .!#= To;/L k7fPsf] d:of}bf k|ltj]bgsf] u'0f:t/ ;DalGwt

gfoj–dxfn]vfk/LIfs / u'0f:t/ cfZj:ttf lgb]{zgfnon] ;dGjo u/L k/LIf0f ug]{ / @$ 306fleq cfjZos ;+zf]wg Pj+ lgb]{zg ;lxt 6f]nLnfO{ lkmtf{ k7fpg] .

!$= To:tf] d:of}bf k|ltj]bg pk/ @$ 306fleq k|ltlqmof k|fKt eP ;dfof]hg u/L tyf k|ltlqmof k|fKt gePdf ;f] Joxf]/f kmfO{ndf ;dfj]z u/L n]vfk/LIf0fsf] k|ltj]bg hf/L ug{ afwf gx'g] .

!%= cfkm" cGt{utsf] ;du| n]vfk/LIf0f sfo{ -n]vfk/LIf0f of]hgf, of]hgfsf] sfof{Gjog, k|ltj]bg tyf To;sf] u'0f:t/_ sf xsdf ;DalGwt gfoj–dxfn]vfk/LIfs / pk–dxfn]vfk/LIfs dxfn]vfk/LIfs k|lt lhDd]jf/ / hjfkmb]xL /xg] .

-u_ k]zfut dof{bf / Jojxf/ut kIf

!= n]vfk/LIf0fsf nflu 8f]/df vl6g] sd{rf/Lx?n] k]zfut dof{bf / cfr/0fsf] kfngfdf ljz]if Wofg lbg] . n]vfk/LIf0f ul/g] lgsfosf kbflwsf/Lx?;+u dof{lbt Jojxf/ / cf}krfl/s ;DaGw /flv sfo{;Dkfbg ug]{ .

@= n]vfk/LIf0fsf nflu vl6Psf sd{rf/Lx?n] k]zfut tyf Jojxf/ut dof{bf kfngf u/] gu/]sf] ;DaGwdf pk–dxfn]vfk/LIfs, gfoj–dxfn]vfk/LIfs tyf lg/LIf0f tyf cg'udg lgb]{zgfnon] k|efjsf/L cg'udgsf] Joj:yf ldnfpg] .

#= tf]lsP adf]lhd sfo{ ;Dkfbg gug]{ tyf k]zfut dof{bfdf cfFr cfpg] u/L sfo{ ug]{ sd{rf/L jf 6f]nLnfO{ h'g;'s} avt lkmtf{ af]nfO{ lgh pk/ cfjZos sf/afxL cufl8 a9fpg ;lsg] tkm{ Wofgfs[i6 ug]{ .



;d]t ;+:yfsf] kbflwsf/Lsf] Wofgfsif{0f u/fpg' eof] .

;f] cj;/df g]kfn rf6{8{ PsfpG6]G6;\ ;+:yfsf cWoIf >L huGgfy pkfWofon] ;+:yfsf] sfd–sf/afxLsf] af/]df k|sfz kfb}{ ;+:yfsf] e"ldsf tyf n]vf Joj;foLsf] Ifdtf ljsf;, lgodgsf/L sfo{nfO{ k|efjsf/L agfpg] tyf b]lvPsf ;d:of nufotsf ljifo af/] hfgsf/L u/fpg'eof] .

5nkmn sfo{qmddf dfggLo dxfn]vfk/LIfsHo" / g]kfn rf6{8{ PsfpG6]G6;\ ;+:yfsf kbflwsf/Lx?

g]kfn /fi6« a}+ssf ueg{/ ;lxtsf] 6f]nL; Fu a}7s !^ >fj0f, @)&%

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf g]kfn /fi6« a}+ssf ue{g/ 8f=lr/l~hjL g]kfn ;lxt a}+ssf pRr kbflwsf/L / cfly{s jif{ @)&$÷&% sf] a}+ssf] n]vfk/LIf0fsf nflu vl6Psf n]vfk/LIfsaLr dxfn]vfk/LIfssf] sfof{no, aa/dxndf a}7s ;DkGg eof] .

a}7sdf dfggLo dxfn]vfk/LIfsHo"n] n]vfk/LIfsnfO{ cem a9L hjfkmb]xL / lhDd]jf/ agfOg] atfpFb} /fi6« a}+snfO{ n]vfk/LIf0f sfo{df ;xof]u u/L cfGtl/s lgoGq0f k|0ffnLnfO{ dha't kfg{ lgb]{zg lbg'eof] . ;f] qmddf pxfFn] kl5Nnf] ;dodf d'n'sdf a}+s tyf ljQLo ck/fwsf 36gfx? j[l4 xF'b} uO{/x]sf] x'Fbf o:tf sfo{df lgoGq0f ug{ a}+ssf] lgodgsf/L e"ldsfnfO{{ k|efjsf/L agfpg' kg{] s'/f pNn]v ug'{eof] . To;}u/L pxfFn] ;fj{hlgs sf]ifsf] ;'/Iff / d'n'se/ ljQLo ;]jfsf] ;xh kx'Frsf nflu g]kfn /fi6« a}+ssf] ;lqmo e"ldsfsf] ck]Iff ug'{eof] . a}+ssf] ljut jif{sf n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf Joxf]/f sfof{Gjogsf] l:ylt ;d]t ;dfj]z u/L cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f k|ltj]bg, @)&% sflt{s d;fGtleq k]z ug{ n]vfk/LIfsx?nfO{ lgb]{zg lbg'eof] .

a}7sdf g]kfn /fi6« a+}ssf ueg{/ 8f= lr/l~hjL g]kfnn]] cy{ Joj:yfsf ljljw kIf / a}+s tyf ljQLo

;+:yfsf] lgodgdf g]kfn /fi6« a}+ssf] e"ldsf, sd{rf/L Joj:yfkg, n]vfk/LIf0f k|ltj]bg sfof{Gjog l:ylt nufot g]kfn ljQLo k|ltj]bg dfgsf] sfof{Gjog ;DaGwdf ePsf sfd–sf/afxL af/] k|sfz kfg'{eof] .

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn / g]kfn /fi6« a}+ssf ueg{/ 8f= lrl/l~hjL g]kfn

;Djt\ !!#( sf] kfjg cj;/df oxfFx?sf] ;'–:jf:Yo, ;'v, zflGt tyf ;d[l4sf] xflb{s d+undo z'esfdgf JoQm ub{5f}+ .

-gf]6 M o; c+sdf @)&% >fj0f, efb| / cflZjg dlxgfsf

sfof{no ultljlwx? ;dfj]z ul/Psf] 5 ._

;DkfbsLo =========================



;fdflhs tyf cfly{s lqmofsnfksf nflu ;+o'Qm /fi6«;+3Lo ljefu -o'=Pg=l8=O{=P;=P=_ / OG6f];fO{ 8]enkd]G6 Olgl;ol6e -cfO{=l8=cfO{=_ n] ;+o'Qm ?kdf h'nfO{ !( / @), @)!* df ;+o'Qm /fi6« ;+3 d'Vofno Go"of]s{df æ@)#) Ph]08f / lbuf] ljsf; nIodf ;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] of]ubfg (Contribution of Supreme Audit Institutions to the 2030 Agenda and Sustainable Development Goals)Æ ljifodf ;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] g]t[Tj / ;/f]sf/jfnfx? aLr 5nkmn ug{ cfof]hgf u/]sf] a}7sdf g]kfn ;/sf/ dlGqkl/ifb\sf] ldlt @)&%.)#.@) sf] lg0f{o adf]lhd dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnsf] g]t[Tjdf lgb]{zs >L rGb|sfGt e08f/Ln] efu lng' eof] .

e|d0fsf] l;nl;nfdf ef/tsf dxfn]vf lgoGqs tyf k/LIfs >L /flhe d]xClif{, e'6fgsf dxfn]vfk/LIfs >L bf;f] l5l/ª s]hfª, >Ln+sfsf dxfn]vfk/LIfs >L ufldgL ljh]l;+u], s'j]tsf] :6]6 cl86 Jo"/f]sf cWoIo >L Pb]n cJb'nflhh cn;/fjL, O{G6f];fO{ dxf;lrj tyf cli6«og ;jf]{Rr n]vfk/LIf0f ;+:yfsf] k|d'v 8f=dflu{6 s|ofs/,

Sofgf8fsf] dxfn]vfk/LIfssf] sfof{nosL jftfj/0f tyf lbuf] ljsf; cfo'Qm >L h'nL u]NkmfN8, blIf0f clk|msfsf dxfn]vfk/LIfs >L lsdL dfs]pt', cfO{=l8=cfO{=sL pk– dxflgb]{zs >L cr{gf >L;t\ tyf cGo k|ltlglwx?;Fu cfk;L lxt / ;xof]usf ljifodf 5nkmn ePsf] lyof] . vf; u/L Pl;of If]qsf ;jf]{Rr n]vfk/LIf0f ;+:yfsf k|d'v tyf k|ltlglwx?;Fu If]qLo ;xof]u / g]kfn cfufdL P;f];fO{ ;fwf/0f ;efdf x'g] sfo{sf/L kl/ifb\sf] lgjf{rgdf ;g\ @)!*–@! sf] cjlwsf] nflu ;xefuL x'g nfu]sfn] ;xof]usf nflu cg'/f]w ul/Psf] lyof] .

e|d0fsf qmddf cGt/f{li6«o n]vfkfn dxf;+3 (International Federation of Accountants (IFAC)) sf kbflwsf/L;Fu ;fj{hlgs ljlQo Joj:yfkg ;'wf/sf ljifodf dxf;+3sf] d'Vofnodf 5nkmn ePsf] lyof] .

;fy} e|d0fsf] qmddf Go"of]s{ / jfl;+6g l8=;L= l:yt g]kfnL lgof]ux? / dxfjfl0fHo b"tfjf;sf] ;d]t cjnf]sg ul/Psf] lyof] .

lbuf] ljsf; nIodf ;jf]{Rr n]vfk/LIf0f ;+:yfsf] of]ubfg ljifos sfo{qmd

cGt/f{li6«o ultljlw



PlzofnL ;jf]{Rr n]vfk/LIf0f ;+:yfsf] uelg{· af]8{df g]kfn lgjf{lrt( c;f]h, @)&%

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn, pk–dxfn]vfk/LIfs >L /fd'k|;fb 8f]6]n / lgb]{zs >L rGb|sfGt e08f/L @)&%÷)%÷#! b]lv @)&%÷)^÷)^ ut] ;Dd leotgfdsf] xgf]O{df ePsf] Pl;ofnL ;jf]{Rr n]vfk/LIf0f ;+:yf -P;f];fO{_ sf] %@ cf}+ uelg{Ë af]8{sf] a}7s / !$ cf}+ ;fwf/0f ;efdf ;xefuL eO{ @)&%÷)^÷)& df :jb]z lkmtf{ x'g'eof] . ;f] cj;/df PlzofnL ;jf]{Rr n]vfk/LIf0f ;+:yfsf] /0fgLlts of]hgf, ah]6, aflif{s sfo{qmd tyf Ifdtf clej[l4 sfo{qmd ;DaGwdf 5nkmn / kfl/t eof] . pQm a}7sdf Plzof k|zfGt If]qsf $^ ;jf]{Rr n]vfk/LIf0f ;+:yfsf k|d'v tyf k|ltlglwx?n] ;xeflutf hgfPsf lyP .

g]kfn ;g\ @)!% b]lv @)!* ;Ddsf] nflu uelg{Ë af]8{sf] ;b:o /x]sf]df k'gM cfufdL # jif{sf] sfo{sfnsf

nflu lgjf{lrt ePsf] 5 . pQm lgjf{rgdf g]kfnn] hDdf #* dWo] @^ dt k|fKt u/]sf] lyof] . sfo{qmddf g]kfnsf] tkm{af6 lbuf] ljsf; nIo k|fKtLdf ;jf{]Rr n]vfk/LIf0f ;+:yfsf] e"ldsf ;DaGwdf sfo{kq ;d]t k|:t't ul/Psf] lyof] .

PlzofnL ;jf]{Rr n]vfk/LIf0f ;+:yfsf] %@ cf}+ uelg{Ë af]8{sf] a}7sdf ;xefuL x'b}+ dfggLo dxfn]vfk/LIfs ;lxt cGo b]zsf k|ltlgwLx? .

PlzofnL ;jf]{Rr n]vfk/LIf0f ;+:yfsf] !$ cf}+ ;fwf/0f ;efdf ;xefuL x'b}+ dfggLo dxfn]vfk/LIfs ;lxt cGo b]zsf k|ltlglwx? .



rLgsf] ;/sf/L n]vfk/LIf0f k|0ffnL

n]vfk/LIf0f clwsf/L >L gd'gf kf08]

ljifo k|j]z

rLlgofF ljz]iftf ;lxtsf] ;dfhjfb -Socialism with Chinese Characteristics) df cfwfl/t u/L pRr cfly{s j[l4 / tLj| ljsf;sf] ult sfod /fVg] p2]Zosf ;fy e|i6frf/ lj?4sf] cleofg ;+rfng u/L cfly{s ;bfrfl/tf k|j4{g ug{ /fHosf ;a} lgsfo ;lqmo /x]sf] hgjfbL u0ftGq rLg ;/sf/n] @)!* h'g @! b]lv h'nfO{ $ ;Dd n]vf / n]vfk/LIf0f ;DaGwL uf]i7Lsf] cfof]hgf u/]sf] lyof] . dxfn]vfk/LIfssf] sfof{nosf tkm{af6 cf7 hgf n]vfk/LIf0f clwsf/Lx? ;dfj]z ePsf] pQm uf]i7Ldf cfly{s tyf ljQLo If]qdf rLgn] cjnDag u/]sf] dfu{ / ;f]df ul/Psf ;'wf/sf ljifodf rrf{ ul/Psf] lyof] .

cfly{s ;bfrf/ k|j4{g ug{ cGo /fi6«df em} rLgdf klg ;jf]{Rr n]vfk/LIf0f ;+:yf /x]sf] 5 . e|i6frf/ lj?4 n8\g tyf sfg"gL /fHosf] :yfkgf ug{ /fHonfO{ ;xof]u k'¥ofpg] p2]Zon] rLgsf] ;jf]{Rr n]vfk/LIf0f ;+:yf, g]zgn cl86 clkm; ckm lkkN; l/klAns ckm rfOgf (National Audit Offi ce of People's Republic of China -CNAO) ;do ;fk]If kl/dflh{t x'Fb} cl3 al9/x]sf] 5 .

rLlgofF ;jf{]Rr n]vfk/LIf0f ;+:yfsf] kl/ro

rLgsf] ;+ljwfgdf Joj:yf ul/P adf]lhd ;g\ !(*# ;]K6]Da/df CNAO sf] :yfkgf ePsf] xf] . ;+:yfsf] sfd, st{Jo / clwsf/ ;+ljwfg, n]vfk/LIf0f P]g / lgodfjnLdf :ki6 pNn]v ePsf] 5 . dxfn]vfk/LIfs k|d'v /xg] o; ;+:yfn] /fHo kl/ifb\ (State Council) cGtu{t Ps dGqfno ;/xsf] lgsfosf] ?kdf e"ldsf lgjf{x ub{} cfO/x]sf] 5 . ;+:yfn] n]vfk/LIf0f kl/0ffd k|ltj]bg (Audit Results Report) /fHo kl/ifb\sf k|d'v (Premier) ;dIf k]z ug]{ ub{5 .

rLgsf k|yd dxfn]vfk/LIfs o' ldªtfcf] x'g'x'GYof] eg] xfn x' r]r'g (Hu Zejun) n] 5}7f}F dxfn]vfk/LIfssf ?kdf clk|n @)!& b]lv sfo{ef/ ;Dxfln/xg' ePsf] 5 . cfGtl/s ?kdf !$ j6f ljefu /x]sf] rLgsf] ;jf]{Rr n]vfk/LIf0f ;+:yf cGtu{t !! ;+a4 ;+:yf (Affi liated Institutions), @% cGt/ ljefuLo sfof{no (Interdepartmental Offi ces) / !* kf/–If]qLo cfjf;Lo sfof{no (Trans-regional Resident Offi ces) /x]sf 5g\ . To:t} k|fGt tx -Provincial Level) df #@ j6f, gu/kflnsf tx (Municipal Level) df $#$ j6f, sfpG6L tx (County Level) df # xhf/ &% j6f n]vfk/LIf0f sfof{no /x]sf 5g\ . ;+:yf cGtu{t b]ze/sf n]vfk/LIf0f sd{rf/Lsf] ;+Vof *) xhf/ eGbf a9L /x]sf] 5 .

n]vfk/LIf0f k|lqmof

dGqfno:t/sf]] ;+:yf CNAO n]] ;/sf/ k|d'vsf] k|ToIf g]t[Tjdf n]vfk/LIf0f ;DaGwL sfo{ ug]{ ub{5 / cfˆgf] sfdsf] k|ltj]bg State Council df k]z ub{5 . CNAO n] cGtu{tsf n]vfk/LIf0f ;+:yfsf] sfo{If]qdf kg]{ lgsfosf]] n]vfk/LIf0f of]hgf tof/ ug]{, lj:t[t ;j]{If0f u/L ;f]sf] cfwf/df n]vfk/LIf0f sfo{qmd agfpg], sDtLdf # lbg cufl8 sfof{nonfO{ hfgsf/L lbO{ n]vfk/LIf0f z'? ug]{, n]vfk/LIf0f sfo{sf] lj:t[t l6Kk0fL tyf k|df0f sfuhft tof/ ug]{ / n]vfk/LIf0f ul/Psf] sfof{nosf] egfO{ ;d]t ;d]l6Psf] k|ltj]bg tof/ u/L n]vfk/LIf0f ePsf] ;+:yfsf k|d'vnfO{ k]z ug]{ u/]sf] 5 . k|fKt k|ltj]bgdf /fhZj tyf vr{ ;DaGwdf sfg"gsf] pNn+3g ePsf] kfOPdf tyf sfg'g adf]lhd ;DalGwtnfO{ sf/jfxL ug'{kg]{ cj:yf b]lvPdf sfg"gn] tf]s]sf] clwsf/ If]q leq /xL ;DalGwt n]vfk/LIf0f ;+:yfn] lg0f{o (Audit Decision) lng] / ;DalGwt ljefunfO{ cfjZos sf/afxL ug{ ;'emfj lbg] sfd klg ub{5 .

;+:yfsf] s]Gb|Lo sfof{no State Council k|d'vsf] g]t[Tjdf /x]sf] x'G5 eg] cGo txsf n]vfk/LIf0f ;+:yf cf–cfˆgf ;/sf/ tyf txsf k|d'v ;fy ;fy} cfkm"eGbf dflyNnf] txsf] n]vfk/LIf0f ;+:yf -b'j}_ sf] g]t[Tjdf ;+rflnt x'G5g\ . k|fGt tyf :yfgLo txsf n]vfk/LIf0f ;+:yfn] cfˆgf]–cfˆgf] clwsf/ If]q leqsf lgsfo tyf sfof{nosf] n]vfk/LIf0f Jojl:yt ug]{ sfo{ cfkm}F ub{5g\ tyflk tL ;+:yfnfO{ lgb]{lzt ug]{ / ltgn] tof/ u/]sf] k|ltj]bg pk/ cfjZos sf/afxLsf nflu kxn ug]{ sfd dflyNnf] n]vfk/LIf0f ;+:yfn] ub{5g\ .

n]vfk/LIf0fsf If]qx?

n]vfk/LIf0f ;+:yfn] ;/sf/L sfof{no, ;/sf/L sf]if k|of]u ug]{ cGo ;fj{hlgs ;+:yf, s]Gb|Lo a}Fs, ;/sf/L :jldTjsf df}lb|s tyf u}/–df}lb|s ;+:yfg, ;/sf/L vr{df ;+rflnt lgdf{0f sfo{ tyf ;fdflhs ;'/Iff nufotsf sf]ifsf ;fy} j}b]lzs tyf cGt/f{li6\o ;+:yfaf6 k|fKt C0f tyf ;xof]uaf6 ;+rflnt cfof]hgfsf] n]vfk/LIf0f ub{5 . n]vfk/LIf0f ;+:yfn] ;DalGwt txdf /x]sf ljleGg ljefu tyf cGo OsfOsf k|d'v g]t[Tjstf{sf] kbdf /x]sf] cjlwdf sfo{;Dkfbg s:tf] /x\of] tyf cfly{s pQ/bfloTj slt



lgjf{x eof] eGg] ;DaGwdf klg /fHosf] sfg"gsf] cwLgdf /xL n]vfk/LIf0f ug]{ ub{5 .

clwsf/

sfg"gn] CNAO tyf cGtu{tsf n]vfk/LIf0f ;+:yfnfO{ n]vfk/LIf0fsf] ;DaGwdf ljljw clwsf/ lbPsf] 5 . n]vfk/LIf0f ul/g] OsfOsf] ;Dk"0f{ n]vf tyf vr{ / /fhZj ;DalGw sfuhft tyf cGo ;"rgf k|fKt ug]{ clwsf/ n]vfk/LIfsnfO{ x'G5 . To:t} ljz]if cj:yfdf cg';GwfgfTds sfo{ klg n]vfk/LIf0f ;+:yfn] ug{ ;Sb5g\ .

n]vfk/LIf0f ;+:yfn] n]vfk/LIf0f ul/g] OsfOaf6 lgod cg';f/ gx'g] u/L s'g} sfo{ eO/x]sf] kfOPdf afWofTds sfg"gL k|lqmofaf6 ;DalGwt ljefudf hfgsf/L u/fpg] Joj:yf 5 . To:t} OsfOnfO{ k|fKt eO/x]sf] / x'g] /sd /f]Ssf ug]{ tyf n]vfsf sfuhftdf x]/km]/ ug]{, ;/sf/L ;DklQ n'sfpg], lxgfldgf ug]{ h:tf sfo{ u/]sf] k|df0f k|fKt ePdf n]vfk/LIf0f ;+:yfsf k|d'vsf] k"j{ ;xdlt lnO{ pQm ;DklQ l;naGbL ug{ u/fpg ;Sg] ;d]t Joj:yf 5 .

oBkL n]vfk/LIf0f k|ltj]bg ;fj{hlgs ?kdf k|sflzt ug}{kg]{ afWodTds Joj:yf /x]sf] 5}g .

cGtdf

INTOSAI, ASOSAI h:tf ;+:yfsf] ;b:o eP/ n]vfk/LIf0fsf ;j{dfGo l;4fGt tyf ljleGg dfkb08 k|lt ;Ddfg / P]Soa4tf /fVbf /fVb} klg cfˆg} b]z ;'xfpFbf] ælrlgofF ljz]iftf ;lxtsf] n]vfk/LIf0f k|0ffnLÆ (Audit System With Chinese Characteristics) cjnDag u/L /fHosf] gLlt cg'?k g} n]vfk/LIf0f k|0ffnLnfO{ cl3 a9fPsf] rLgn] :jtGq, ;'b[9 tyf ;an n]vfk/LIf0f ;+:yf lgdf{0f u/L e|i6frf/ lj?4sf] cleofgnfO{ ;fy{s t'Nofpg vf]h]sf] 5 . ;fy} ;'wf/ / gjLgtfnfO{ k|fyldstf lbO{ ;+;f/d} ;a}eGbf a9L hg;+Vof ePsf] / xfn ljZjs} bf]>f] 7"nf] cy{tGq ePsf] /fi6 \sf] klxrfg agfPsf] rLgn] cfly{s ;'zf;g ;'wf/df ;jf]{Rr n]vfk/LIf0f ;+:yfsf] e"ldsf vf]h]sf] b]lvG5 . o;n] s'g} klg /fi6\sf] ;'zf;g, ;Dj[l4 tyf ljsf;df ;f] /fi6\sf] ;jf{]Rr n]vfk/LIf0f ;+:yfsf]

cxd\ e"ldsf x'g] :ki6 kfb{5 . l5d]sL rLgsf] n]vfk/LIf0f k|0ffnLaf6 g]kfnn] klg w]/} s'/f l;Sg ;Sb5 .

Report Writing

lgb]{zs /d]z 9sfn

Language ;l6s /fd|f], Logical ljrf/sf] . Accuracy x'g' /fd|f], Precision leqL ;f/sf] ..Title, Topic / jfSo, Effective ta aGb5 .Summarize – Complex Matter, ;f/sf] Report v'Nb5 ..

Evidence Obtaining u/L, lgZsif{df k'Ug'kb{5 . Opinion Express ub}{, Frame df k:g'k5{ .. ;"rgf dd{sf] dfqf, u+le/tf hf]8\g'kb{5 .clgoldt alnof hf]lvd, l;kn] kmf]8\g'kb{5 ..

Quality ta lg:sG5 , Process ult ;f/sf] .Legal / Condition leq, Disclose cfwf/sf] .. zAb rog d[b'ntf, cn+sf/ cEof;sf] .Value – add ta aGb5, l;h{gf / ljrf/sf] ..

;'l:y/ cEof; xfd|f], Tofun] ;f/ vf]Hb5 .Accounting a'l4sf ;fy, w}o{n] af6f] /f]Hb5 .. Practice cfwf/ xfd|f], Matter b'/ b[li6sf] .hf]8\g' 5 ;f/sf] r'/f], sf/f]af/ k|s[ltsf] ..



dxfn]vfk/LIfssf] sfof{nosf] ;+u7g ;+/rgf / b/aGbL :jLs[tg]kfn ;/sf/ dlGqkl/ifb\sf] ldlt @)&%÷)#÷#@ sf] lg0f{ofg';f/ dxfn]vfk/LIfssf] sfof{nosf] ;+u7g tyf

Joj:yfkg ;j]{If0f k|ltj]bg cg';f/ sfof{nosf] gofF ;+u7g ;+/rgf / b/aGbL :jLs[t ePsf] 5 . :jLs[t ul/Psf kb dWo] n]vfk/LIf0f clwsf/L / n]vfk/LIf0f clwIfssf] yk b/aGbLsf] kbk"lt{ r/0fa4 ?kdf qmdzM %) k|ltzt / @%÷@% k|ltztsf b/n] ug]{ pNn]v 5 . h; cg';f/ ;fljsdf ljleGg kbdf u/L $$* b/jGbL sfod /x]sf]df xfn sfof{nosf] sd{rf/L b/jGbL ;+Vof ^!$ k'u]sf] 5 . :jLs[t sd{rf/L b/jGbL ljj/0f b]xfo adf]lhd 5 .

l;-g_- kbsf] gfd >]0fL / tx ;]jf ;d"x;fljs b/aGbL

yk 36s"n sfod b/aGbL

! pk–dxfn]vfk/LIfs /f=k= ljlzi6 g]kfn n]vfk/LIf0f ;]jf Y $ - - 4

@ gfoj dxfn]vfk/LIfs /f=k=k|yd g]kfn n]vfk/LIf0f ;]jf Y !$ - - 14

# lgb]{zs /f=k= låtLo g]kfn n]vfk/LIf0f ;]jf Y *% - - 85

$ ljz]if1 lgb]{zs /f=k= låtLo g]kfn n]vfk/LIf0f ;]jf Y ! - - 1

% ;"rgf k|ljlw lgb]{zs /f=k= låtLo g]kfn ljljw - 1 1

^ sfg"g lgb]{zs /f=k= låtLo g]kfn Gofo sfg"g - 1 1

& n]vfk/LIf0f clwsf/L /f=k= t[tLo g]kfn n]vfk/LIf0f ;]jf Y !^& 88 - 255

* sDKo'6/ clws[t /f=k= t[tLo g]kfn ljljw - 2 - 2

( sfg"g clws[t /f=k= t[tLo g]kfn Gofo sfg"g - 2 2

!) 6]lnkmf]g clws[t /f=k= t[tLo g]kfn ljljw ;]jf Y ! - - 1

!! n]vfk/LIf0f cwLIfs /f=k=cg+= k|yd g]kfn n]vfk/LIf0f ;]jf Y *@ 48 - 130

!@ 6]lnkmf]g ck/]6/ /f=k=cg+= k|yd g]kfn ljljw ;]jf Y ! - - 1

!# sDKo'6/ ck/]6/ /f=k=cg+= k|yd g]kfn ljljw ;]jf Y $ 10 - 14

!$ 6fOlki6 k|yd /f=k=cg+= k|yd g]kfn k|zf;g ;]jf ;f-k|- * - 6 2

!% 6fOlki6 låtLo /f=k=cg+= låtLo g]kfn k|zf;g ;]jf ;f-k|- 1 - 1 0

!^ ;xfos sDKo'6/ ck/]6/ /f=k=cg+= låtLo g]kfn ljljw ;]jf Y 10 10 - 20

!& n]vfk/LIf0f lg/LIfs /f=k=cg+= låtLo g]kfn n]vfk/LIf0f ;]jf Y @% - 9 16

!* sfp06/ ;xfos /f=k=cg+= låtLo g]kfn lzIff ;]jf k':tsfno ! - - 1

!( h'lgo/ d]sflgS; /f=k=cg+= låtLo g]kfn ljljw ;]jf Y @ - 1 1

@) h'lgo/ On]lS6«l;og /f=k=cg+= låtLo g]kfn OlGhlgol/Ë ;]jf On]lS6\sn ! - - 1

@! ;jf/L rfns >]0fL ljxLg g]kfn ljljw ;]jf Y !& 13 - 30

@@ x]eL ;jf/L rfns >]0fL ljxLg g]kfn ljljw ;]jf Y - 2 - 2

@# sfof{no ;xof]uL >]0fL ljxLg g]kfn ljljw ;]jf Y @$ 6 - 30

hDdf $$* !*# !& ^!$



@)&% >fj0f b]lv cflZjg dlxgf;Dd ;?jf ePsf sd{rf/L

l;=g+ Kfb sd{rf/Lsf] gfd /dgf eO{ uPsf] ldlt

s}lkmot

1 xn'sf ;jf/L rfns >L z/bs'df/ dxt 2075/04/21

2 sfof{no ;xof]uL >L ldgaxfb'/ nf]xgL 2075/05/01

3 sfof{no ;xof]uL >L /fh'dfl/kf >]i7 2075/05/01

4 n]vfk/LIf0f lg/LIfs >L ;'dg >]i7 2075/06/07 gfoj ;'Aaf kbdf l;kmfl/; eO{ uPsf] .

5 h'lgo/ d]sflgS; >L kf/; 7fs'/ 2075/06/11 d]sflgsn ;'k/efO{h/ kbdf l;kmfl/; eO{ uPsf] .

@)&% >fj0f b]lv cflZjg dlxgf;Dd a9'jf ePsf sd{rf/Lsf] ljj/0fl;=g+ ;fljssf] kb xfnsf] kb sd{rf/Lsf] gfd a9'jf ldlt s}lkmot

! gfoj–dxfn]vfk/LIfs pk– dxfn]vfk/LIfs >L /fddfof s'jF/ @)&%÷)$÷@# g]kfn ;/sf/sf] ldlt @)&% >fj0f @# sf] lg0f{ofg';f/

@)&% >fj0f b]lv cflZjg dlxgf;Dd cjsfz ePsf sd{rf/L

l;=g+ kb sd{rf/Lsf] gfd z'? lgo"lQm cjsfz ldlt s}lkmot

1 pk–dxfn]vfk/LIfs >L df]xbQ ltldlN;gf 2045/11/06 2075/04/06 clgjfo{

2 gfoj –dxfn]vfk/LIfs >L ljZjgfy /]UdL 2042/04/01 2075/04/28 /flhgfdf

3 lgb]{zs >L /fdaxfb'/ s6'jfn 2040/10/02 2075/05/24 clgjfo{

4 zfvf clws[t >L /fh' v8\sf 2037/09/03 2075/06/06 clgjfo{

5 n]vfk/LIf0f clwsf/L >L Zofdaxfb'/ s:tL 2038/02/15 2075/06/09 clgjfo{

6 sfof{no ;xof]uL >L ;'/]z dxh{g 2044/06/29 2075/04/15 clgjfo{

@)&% >fj0f b]lv cflZjg dlxgf;Dd lgo'Qm sd{rf/L

l;=g+ kb sd{rf/Lsf] gfd z'? lgo"lQm s}lkmot

1 lgb]{zs >L a'l4/fh a;]n 2075/04/07 gofF lgo'lQm

2 n]vfk/LIf0f cwLIfs >L OGb|k|;fb sf]O{/fnf 2075/06/07 gofF lgo'lQm

3 n]vfk/LIf0f cwLIfs >L lxd/fh cof{n 2075/06/07 gofF lgo'lQm

4 n]vfk/LIf0f cwLIfs >L hLjgk|;fb uf}td 2075/06/07 gofF lgo'lQm

5 n]vfk/LIf0f cwLIfs >L O{Zj/b]j kGt 2075/06/07 gofF lgo'lQm

6 n]vfk/LIf0f cwLIfs >L nng ;fx sfg' 2075/06/07 gofF lgo'lQm

7 n]vfk/LIf0f lg/LIfs >L a'4 k|sfz v/]n 2075/06/11 j}slNks l;kmfl/;



l;=g+ Kfb sd{rf/Lsf] gfd sfo{qmdsf] gfd b]z cjlw

! pk–dxfn]vfk/LIfs

>L afa'/fd uf}td INTOSAI CBC meeting s'j]tSept.03 to Sept.06, 2018

@ pk–dxfn]vfk/LIfs

>L O{Zj/ g]kfn Audit Accountability Meeting 3fgfSept. 26 to Sept. 27, 2018

#pk–dxfn]vfk/LIfs

>L /fd'k|;fb 8f]6]n

14th ASOSAI Assembly & 7th ASOSAI Symposium ( State Audit Offi ce of Vietnam-SAV) on " Environmental Audit"

xgf]O{, leotgfd

Sept. 16 to Sept. 22, 2018

$ gfoj–dxfn]vfk/LIfs

>L kbd/fh kf}8]n SAI Engaging With Stakeholder yfO{Nof08Aug 7 to Aug 17, 2018

%

lgb]{zs >L rGb|sfGt e08f/L

Contribution of Supreme Audit Institutions to Sustainable Development goals

;+o'Qm /fHo cd]l/sf

July 17 to July 25, 2018

^ 14th ASOSAI Assembly & 7th ASOSAI Symposium ( State Audit Offi ce of Vietnam-SAV) on " Environmental Audit"

xgf]O{, leotgfd

Sept. 16 to Sept. 22, 2018

&lgb]{zs >L cgGtk|;fb ltjf/L

WEGA International Training on Forestry Audit O{G8f]g]lzof

Sept. 24 to Sept. 28, 2018

*lgb]{zs >L s'df/ yfkf

Foreign Funded Project Auditor Capacity Building Workshop rLg

Sept. 03 to Sept. 07, 2018

(lgb]{zs >L zflns/fd l3ld/]

Foreign Funded Project Auditor Capacity Building Workshop rLg

Sept. 03 to Sept. 07, 2018

!)lgb]{zs >L ;To gf/fo0f yfkf

2018 Asian Evaluation Week " Making Evaluation Work of Country Level"

rLgSept. 03 to Sept. 14, 2018

!! n]vfk/LIf0f cwLIfs

>L s[kf d/x¶f142nd ITP on Financial & Reg-ularity Audit ef/t

12 Aug to 7 Sep, 2018

@)&% >fj0f b]lv cflZjg dlxgf;Dd j}b]lzs tflnd tyf sfo{qmddf ePsf] ;xefuLtf

@)&% >fj0f b]lv cf;f]h dlxgf;Dd /dgf eO{ cfPsf sd{rf/L

l;=g+ kb sd{rf/Lsf] gfd /dgf eO{ cfPsf] ldlt s}lkmot

1 ;xfos sDKo"6/ ck/]6/ >L glugf e08f/L 2075/04/02

2 ;xfos sDKo"6/ ck/]6/ >L zfGtL bfxfn 2075/04/18

3 ;xfos sDKo"6/ ck/]6/ >L xs{dfg ue'{hf 2075/)$÷@@


@)&%

/fddfof s'jF/ pk–dxfn]vfk/LIfsdf a9'jfg]kfn ;/sf/, dlGqkl/ifb\sf] ldlt @)&% >fj0f @# sf]

lg0f{ofg';f/ o; sfof{nodf sfo{/t gfoj–dxfn]vfk/LIfs >L /fddfof s'jF/ lghfdtL ;]jf P]g, @)$( sf] bkmf !( sf] pkbkmf-@_ sf] v08 -v_ -@_ adf]lhd g]kfn n]vfk/LIf0f ;]jfsf] /fhkqf+lst ljlzi7 >]0fLsf] pk–dxfn]vfk/LIfs kbdf a9'jf eO{ dxfn]vfk/LIfssf] sfof{nodf kb:yfkgf x'g'ePsf] 5 .

pxfFn] lqe'jg ljZjljBfnoaf6 jfl0fHozf:q tyf hgk|zf;g ljifodf :gftsf]Q/ pkflw k|fKt ug'{ePsf] 5 . ldlt @)%( h]i7 $ df n]vfk/LIf0f clwsf/Ldf lgo'lQm x'g'ePsf] s'jF/;F+u n]vfk/LIf0f ;]jfdf !% aif{ eGbf a9Lsf] cg'ej /x]sf] 5 . pxfFn] pBf]u, ;xsf/L, s[lif, :jf:Yo, l;+rfO{ / zx/L ljsf; h:tf dxf÷lgb]{zgfnodf /xL sfo{ ug'{sf] ;fy} ;jf]{Rr n]vfk/LIf0f ;+:yfsf] cGt/f{li6«o dfg ;DaGwL ljifodf @)&# ;fn b]lv n]vfk/LIf0f klqsfdf n]vx? k|sflzt ub}{ cfpg'ePsf] 5 .


Documents

;DdfggLo k|wfgdGqLHosf] pkl:yltdf n]vfk/LIf0f a}7s ;DkGg Bulleting-Asoj-final-2075.pdf · jif{ @, c+s (, @)&% c;f]h (Year 2, Issue 9, Sep/Oct. 2018)