g]kfndf ;fj{hlgs ljQLo Joj:yfkg ;'wf/

/ o;sf] sfo{lbzf

8f=d'lQm gf/fo0f kf}8]n;x-dxfn]vf lgoGqs tyf ;+of]hs,

k]kmf ;lrjfno

04/20/23

cjwf/0ff ;fj{hlgs ljQLo Joj:yfkg k|0ffnL (PFMS) sf tTjx? PFM rqm ;'wf/sf If]qx? ;'wf/sf cf}hf/x? g]kfndf PFM ;'wf/sf cEof;x? PFM sfo{ ;Dkfbg cfofdx? ;fj{hlgs ljQLo Joj:yfkgsf] ;'wf/ /0fgLlt ;fj{hlgs ljQLo Joj:yfkg ;'b[9Ls/0f cfof]hgf

(SPFMP) r'gf}tL / efjL sfo{ lbzf

04/20/23

cfo, Aoo / nufgLsf] cfaZostf / >f]t /fli6«o ah]6, gLlt, sfo{qmd, cfof]hgf sf]ifsf] Joj:yfkg Pj+ ;+rfng >f]t / ;fwgsf] s'zn ljlgof]hg / ljj]szLn kl/rfng ;fj{hlgs lhDa]jf/L Pj+ hjfkmb]xL k|0ffnL, k|lqmofut / ;+/rgfut Joj:yf ;fj{hlgs lgoGq0f / afx\o lgodg

04/20/23

;dli6ut cfly{s cg'zf;g sfod ug]{,;dli6ut cfly{s cg'zf;g sfod ug]{, >f]t / ;fwgsf] /0fgLlts ljt/0f ug{{],>f]t / ;fwgsf] /0fgLlts ljt/0f ug{{], >f]t / ;fwgsf] pkof]udf k|efjsf/Ltf, sfo{s'zntf, >f]t / ;fwgsf] pkof]udf k|efjsf/Ltf, sfo{s'zntf,

kf/bzL{tf tyf hjfkmb]xLtf clea[lWb ug]{,kf/bzL{tf tyf hjfkmb]xLtf clea[lWb ug]{, ;fj{hlgs ;]jf k|jfxdf ;'wf/ ug{ ;xof]u ;fj{hlgs ;]jf k|jfxdf ;'wf/ ug{ ;xof]u

k'¥ofpg' ,k'¥ofpg' , ljQLo hf]lvd Go"gLs/0f ug{] pkfox? ljQLo hf]lvd Go"gLs/0f ug{] pkfox?

klxNofpg] klxNofpg] z';f;g sfod ug{ ;xof]u k'¥ofpg'z';f;g sfod ug{ ;xof]u k'¥ofpg'

04/20/23

;/sf/sf] ;du| ljQLo rqmsf] Joj:yfkg ug]{ sfo{nfO{ ;fj{hlgs ljQLo Joj:yfkg elgG5

. ;fj{hlgs ljQLo Joj:yfkg k|0ffnLsf tTjx?:

• of]hgf / sfo{qmd,• ah]6 / vr{ Joj:yfkg• /fh:j, sf]if / gub Joj:yfkg• C0f Joj:yfkg• ;f]wegf{ Joj:yfkg• ;fj{hlgs v/Lb Joj:yfkg• n]vfkfng, k|lai6L / cfly{s k|ltj]bg• cfGtl/s lgoGq0f• cfGtl/s n]vfk/LIf0f, clGtd n]vfk/LIf0f / jfx\o kl/lg/LIf0f

A good PFM System for good governance.

04/20/23

of]hgf k|0ffnLdf ;'wf/ ah]6 k|0ffnLdf ;'wf/ sf]if Joj:yfkgdf ;'wf/ n]vfk/LIf0fdf ;'wf/ : cfGtl/s / afx\o /fh:j k|zf;gdf ;'wf/ C0f Joj:yfkgdf ;'wf/ ;fj{hlgs v/Lb Joj:yfkgdf ;'wf/ n]vf k|0ffnL, clen]lvs/0f / ljQLo k|ltj]bg k|

0ffnLdf ;'wf/ pQ/bfloTj k|0ffnLdf ;'wf/ ljQLo kf/blz{tf :yfgLo lgsfodf ljQLo cg'zf;g 04/20/23

sfo{qmdsf] k|fyldsLs/0f MTEF/MTBF Core Treasury

sfo{d"ns tyf hf]lvddf cfwfl/t n]vfk/LIf0f cfDbfgL, vr{ / nufgLsf] juL{s/0fnfO{ ;/sf/L

ljQLo tYof+s (GFS Coding)

g]kfn n]vfdfg nfu' ug]{ ( Public sector/private sector)

cfGtl/s n]vfk/LIf0fsf] ;+:yfut Ifdtf ljsf; IT Based PFM System

PEFA Framework sf] sfof{Gjog ;+;b / :yfgLo lgsfosf] lgjf{rg ;bfrf/ kWblt s/ k|zf;gdf z'lWbs/0f

TSA –Online Web-based System (75 Districts & 100 % of expenditure and government receipts)

NPSAS PEFA Framework s/ k|zf;gdf ;'wf/ (IT Based) MTEF/MTBF sf] cEof; GFS 2001 Code ljQLo Joj:yfkg ;'wf/ sfo{of]hgf sfof{Gjog

;du| PFM ;'wf/ sfo{df PEFA ;lrjfnosf] ;dGjosf/L e"ldsf

04/20/23

jh]6sf] ljZj;lgotf (Credibility of the Budget) jh]6sf k"0f{tf tyf kf/blz{tf (Comprehensiveness

and Transparency) gLltdf cfwfl/t jh]6 k|0ffnL (Policy-based Budgeting) jh]6 sfof{Gjogdf lgoGq0f tyf ;'lglZrttf

(Predictability and Control in Budget Execution) n]vf+sg, clen]vLs/0f tyf ljQLo k|ltj]bg k|

0ffnL (Accounting, Recording and Reporting) jfx\o lgodg tyf n]vfk/LIf0f (External Scrutiny and

Audit)

04/20/23

PEFA 2008 k|ltj]bgsf] cfwf/df g]kfn ;/sf/n] ;fj{hlgs ljQLo Joj:yfkg ;'wf/ sfo{qmd, klxnf] r/0fsf] /0fgLlt, @)!)–@)!# (PFMRP, Strategy Phase I) th'{df u/L xfn sfof{Gjogdf NofPsf] .

o;n] ;+:yfut Ifdtf clej[l¢ nufot PFM sf] If]qdf ljleGg pknlJw tyf glthf klxrfg u/]sf] 5 .

;du| PFM System sf] ;jnLs/0fsf nflu !$& tTsflns tyf dWoj{tL lqmofsnfkx? ;d]t th'{df u/]sf] 5 .

o;sf] sfof{Gjogdf g]kfn ;/sf/n] cf=j= )^^.^& b]lv g} cfly{s k|zf;g ;'wf/ sfo{qmd -j=p=zL=g+= #)%!!%#.!$%_ cGtu{t >f]t ljlgof]hg u/L klxnf] k|fyldstfsf] cfof]hgfsf] ?kdf cufl8 j9fO /x]sf] 5 .

04/20/23

PFM ;'wf/ sfo{qmd sfof{Gjogdf ;xof]u ug{ Multi Donor Trust Fund (MDTF) cGtu{t ;fj{hlgs ljQLo Joj:yfkg ;'b[9Ls/0f cfof]hgf (Strengthening PFM Project) xfn sfof{Gjogdf /x]sf],

o; cGtu{t g]kfnnfO{ $# ldlnog cd]l/sg 8n/ cg'bfg ;xof]u k|fKt x'g] .

;Demf}tf cg';f/ PEM ;'wf/sf] nflu b]xfosf tLgj6f If]qdf sfo{ ug]{ ;xdtL ePsf] M

• Psnvftf sf]if k|0ffnL (TSA)sf] sfof{Gjog -xfn &% lhNnfdf nfu'_

• ;fj{hlgs tyf lghL If]qdf n]vf+sg tyf ljQLo k|ltj]bg k|0ffnLsf] ;'b[9Ls/0f (NPSAS)

• PEFA ;lrjfnosf] Ifdtf clej[l¢ u'0f:t/Lo n]vfk/LIf0fsf nflu MDTF cGtu{t dxfn]vf

k/LIfs sfof{no ;'b[9Ls/0f cfof]hgf ;d]t ;+rflnt .

;dGjosf/L sfo{qmdx? M hf]lvddf cfwfl/t n]vf k/LIf0f (Risk Based

Audit) dWosfnLg vr{ ;+/rgf (MTEF)

sf] ;'b[9Ls/0f :yfgLo ;/sf/sf] ;fj{hlgs ljQLo

Joj:yfkg /0fgLlt th'{df dxfn]vf lgoGqs sfof{noaf6 ;+rfng ug]

{ u/L Debt Management Study / Debt Management

Office PEFA Assessment (Second) Taxation system reform programs Pension management system reform

r'gf}tL M ah]6 / o;sf] sfof{Gjogsf] k"0f{ ljZj;gLotf Absolute Transparency & Accountability

k"0f{ gLltdf cfwfl/t ah]6 k|0ffnL jh]6 sfof{Gjogdf lgoGq0f tyf ;'lglZrttf sDKo'tl/s[t n]vf k|0ffnL / cGt/f{li6«o:t/sf] k|ltj]bg k|

0ffnLsf] canDag ;du| PFM k|0ffnLdf Ifdtf clea[lWb ;+;b / :yfgLo lgsfosf] lgjf{rgefjL sfo{ lbzf M Full TSA implementation ( with its full functionality) Full IT Based and Web Based PFM System Institutionalized MTEF / Medium Term Budgetary Framework Professional capacity build-up in PFM Internalization of PEFA Framework in Sector & District level PFM Reforms under PEFA Secretariat's Coordination 04/20/23

s]xL lh1f;f <

04/20/23

wGojfb 04/20/23