ADB Grant No.0133-CAM/Component 1: PFMRD KNenyüCan;x

ADB Grant No.0133-CAM/Component 1: PFMRD

KNenyüCan;x<s; 1- KNenyüCan;x<s; 1- mUldæanTsSnaTan mUldæanTsSnaTan énKNenyürdæaPi)alénKNenyürdæaPi)al

karRKb;RKghirBaØvtßúsaFarN³sRmab;GPivDÆn_vis½yCn

bT ¬ EpñkTI1¦CMnYy\

tsMNgrbs;FnaKarGPivDÆn_GasuI elx 0133-CAM

éf¶TI3³ 09-mifuna-2010³ karbegáItr)aykarN¾hirBaØvtßúeTAtamxñatGnþrCat

i



matika

2

karbegáItr)aykarN¾hirBaØvtßúeTAtamxñatGnþrCa

ti

eKalneya)ayKNenyü

3

sMrab;TidæPaBPaKeRcInénKNenyümanCMerIseTAtammUldæan b¤viFanepSg².mUldæanEdlGacekIt eLIgenAkñúgKNenyü

4

eKalneya)ayKNenyü

eKalneya)ayKNenyü ¬t¦- enAkñúgkrNInimYyGñkRtUvEteRCIserIsmUldæanRtUveRbIR)as;>>>>- CMerIsEdlGñkeRCIserIsehAfa { eKalneya)ayKNenyü{

5

eKalneya)ayKNenyü ¬t¦enAeBlEdlGñk)aneRCIserIseKalneya)ayKNenyü>>>>>>>

6

eKalneya)ayKNenyü ¬t¦

7

xñatKNenyü

8

xñatKNenyü³ CatinigGnþrCati

9xñatÉkCn xñatrdæ

GgÁPaBGnþrCatiEdlbegáItxñatKNenyü

10

RkumRbwkSaxñatKNenyüGnþrCati

11

RkumRbwkSaxñatKNenyüsaFarN³GnþrCati

IPSAS

eQµaH

Ep¥keTAe

lIIPSAS 1 bTbgðajr)aykarN¾hirBaØ

vtßúIAS 1/IFRS 1

IPSAS 2 r)aykarN¾lMhUrsa;R)ak; IAS 7

IPSAS 3 Gtierkb¤»nPaBsuT§sMrab;mYyry³eBl-kMhuscaM)ac;EdlekIteLIgnigERbRbYlenAkñúgeKalneya)ayKNenyü

IAS 8

IPSAS 4 \T§BlénkarERbRbYlenAkñúgGaRtabþÚrR)ak;

IAS 21

IPSAS 5 karcMNayelIkarx©Iluy IAS 23

IPSAS 6r)aykarN¾hirBaØvtßúbRgYm-KWCaKNenyüeRbIR)as;sMrab;GgÁPaBRtYtBinitü

IAS 27

IPSAS 7 KNenyüeRbIR)as;sMrab;karvinieyaKrYmKña

IAS 28

IPSAS 8 r)aykarN¾hirBaØvt ßúénGtßRbeyaCn¾kñúgkarcUlh‘un ¬bBa©ÚlKña¦

IAS 31

12

mUldæanKNenyübgÁr IPSASPaKeRcInEp¥keTAelI IFRS

IPSAS 9 cMNUl)anmkBIRbtibtþikarbþÚrR)ak;

IAS 18

IPSAS 10 r)aykarN¾hirBaØvtßúenAeBlesdækic©manGtiprNax<s;

IAS 29

IPSAS 11 kic©snüasMNg; IAS 11

IPSAS 12 snñiFi ¬TMnijsareBIP½NÐ¦

IAS 2

IPSAS 13 karCYl IAS 17

IPSAS 14 RBwtþkarN¾nanabnÞab;BIkalbriecäTeFIVr)aykarN¾

IAS 10

IPSAS 15 ]bkrN¾hirBaØvtßú³ karbgðajnigbTbgðaj

IAS 32

IPSAS 16 RTBüsm,tþivinieyaK IAS 40

IPSAS 17 RTBüsm,tþi GaKar eragcRk nig]bkrN¾

IAS 16

IPSAS 18 kareFVIr)aykarN¾eTAtamEpñknImYy²

IAS 14

13

mUldæanKNenyübgÁr IPSAS

PaKeRcInEp¥keTAelI IFRS

Other IPSAS have been developed to meet specific public sector problems... e.g.

IPSAS 22:

karbgðajénBt’manhirBaØvtßúGMBIvis½ysaFarN³

IPSAS 23:

cMNUl)anmkBIRbtibtþikarminpøas;bþÚr eBalKI BnænigcMNayepÞr

IPSAS 24:

bTbgðajBIBt’manfvikaenAkñúgr)aykarN¾hirBaØvtßú


ADB Grant No.0133-CAM/Component 1: PFMRD 14

manmUldæansac;R)ak;mYyEdreTAtam IPSAS

• ‘r)aykarN¾hirBaØvtßútamKNenyümUldæansac;R)ak;;’

• b:uEnþTsSnaTanenAkñúgKNenyümUldæanbgÁrtam IPSAS

k¾nwgmanTMnak;TMngeTAnwgKNenyümUldæansac;R)ak;Edr.



etIrdæaPi)alKYrEteRbIR)as;xñatKNenyümYyNasMrab;eKalbMNgTUeTAénr)aykarhirBaØ

vtßú?


shRKarrdæEsVg

rkR)ak;cMeNj

eRbIR)as; IFRS

GgÁkarrdæaPi)alminEsVgrkR)ak;cMe

NjGackt;Rta)anl¥edayeRbIR)as;KNenyümUldæanb

gÁr

minGackt;Rta)anl¥edayeRbIR)as;KNenyümUldæansac;R)ak;

eRbIR)as;KNeny

ümUldæanbgÁr

IPSAS

eRbIR)as;KNeny

ümUldæansac;R)a

k;IPSAS

bEnßmr)aykarN¾tammUldæanbgÁrEdlGaceFIeTA)an

m©as;CMnYyC

aeRcInpþl;hirBaØvtßúdl;KMerag


shRKarrdæEsVg

rkR)ak;cMeNj

eRbIR)as;

IFRS

GgÁkarrdæaPi)alminEsVgrkR)ak;cMe

NjGackt;Rta)anl¥edayeRbIR)as;KNenyümUldæanb

gÁr

minGackt;Rta)anl¥edayeRbIR)as;KNenyümUld

æansac;R)ak;

eRbIR)as;KNen

yümUldæanbgÁr

IPSAS

eRbIR)as;KNen

yümUldæansac;R

)ak; IPSAS

bEnßmr)aykarN¾tammUldæanbgÁrEdlGaceFIeTA)

an

RbtibtþikarPaKeRcInénRksYgrbs;rdæaPi)al

etIrdæaPi)alKYrEteRbIR)as;xñatKNenyümYyNasMrab;eKalbMNgTUeTAénr)aykarN¾hir

BaØvtßú?

GMBIr)aykarN_KNenyüebLaEksRmYl

b¤KNenyübgÁrEksRmYl•RkumRbwkSa IPSAS

min)anpþl;Gnusasn_r)aykarN_elIeKalbMNgTUeTAén r)aykarN_hirBaØvtßúelIKNenyüebLaEksRmYl b¤KNenyüebLaEksRmYlenHeT.•RbsinebIiGgÁPaBrdæGacerobcMr)aykarN_elIKNenyübgÁreBjelj)anenaHKYrGnuvtþ>>>>> ¬]Ta³ KeRmagCMnYynanaBIbreTs¦•RbsinebIminGaceFVIeTA)aneTenaH KYrerobcMr)aykarN_KNenyüebLaEksRmYleday BiB½t’nalMhUrebLaCar)aykarN_hirBaØvtßúsMxan; .•r)aykarN_KaMRTénGclnRTBü kUnbMNul nigm©as;bMNul \NTan .l. Gacrab;bBa©Úl)an •meFüa)ayenHrdæaPi)alGacbegáIt)annUvPaBeCOnelOnelIKNenyübgÁrEdlkþIsgÄwmrbs;kmµviFIEkTRmg;karRKb;RKghirBaØvtßúsaFarN³

18

müa:geTot>>>>>>>>>>>>>>>>• rdæaPi)alEdlmanEpnkareq<aHeTAcab;ykKNenyübgÁr

nwgmanlT§PaBrkSakarkt;RtaKNenyütamKMrUKNenyübgÁrEksRmYlenHsinkñúgry³eBlRbEhl1qñaMyagtic .

• buEnþminRtUvbegáIteKalbMNgTUeTAénr)aykarN_hirBaØvtßúsRmab;KNenyübgÁrEksRmYlenaHeLIy .

• KWKYrerobcMr)aykarN_ebLaCar)aykarN_sMxan; edayP¢ab;CamYynUvr)aykarN_KaMRTEpñkKNenyübgÁrpg rhUtdl;eBlmansþg;darkt;RtaKNenyübgÁreBjelj .

• edIm,IerobcMkic©karneh)antRmUv[manEpnkarCaCMhan²sRmab;vDÆnPaBelIkarGnuvtþKNenyübgÁr ¬Bnül;enAeBlbnÞab;¦

• KNenyüebLaEksRmYlminRtUv)anTTYlGnusasn_BIRkumRbwkSasþg;darKNenyüvis½ysaFarN³GnþrCatieT eRBaHmin)anpþl;karrIkceRmInGVIdl;RkumRbwkSaenH . 19

GMBIr)aykarN_KNenyüebLaEksRmYl b¤KNenyübgÁrEksRmYl

sþg;darman2Epñk³• EpñkTI1 man karerobcMGaNtþi³

erobcMeLIgtamtRmUvkarEdlmanPaBsmRsb eTA[bNþaGgÁPaBkñúgkarerobcMeKalbMNgTUeTAénr)aykarN_hirBaØvtßútamTRmg;KNenyüebLa .

• tRmUvkarkñúgEpñkenH sþg;darRtUvEteqøIytbCamYyGgÁPaBEdlTamTaredIm,IraykarN_[Rsbtamr)aykarN_hirBaØvtßú ISPAS énKNenyübgÁr . 20

r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦

sþg;darman2Epñk³ ¬t¦• EpñkTI2 minEmnkarerobcMGaNtþi³

kMNt;eKalneya)aybEnßm nigkarkarbgðajfaGgÁPaBRtUv)anelIkTwkcitþ [RbtibtþtamnUvGVIEdl)andak;cuHedaymanKNenyüPaBhirBaØvtßú nigtmøaPaBrbs;r)aykarN_hirBaØvtßú rYmTaMgviFanénkarBnül;d¾smehtupledIm,IbgðajB½t’manCak;lak; .

21



Epñk 1 ¬tamGaNtþi ebIkR)ak;¦ GgÁPaBRtUverobcMbgðajeKalbMNgTUeTAénr)aykarN_hi

rBaØvtßúEdlrYmman³1> BiBN’naGMBIcMNay nigcMNUlTTYl)an³

i) TTYlsÁal;cMNUlTaMgGs; smtulüsac;R)ak; nigkarTUTat;)anRtYtBinitüedayGgÁPaB

ii) kMNt;eFVIkarTUTat;dac;²BIKñacMeBaHttIyCnCMnYs[GgÁPaB2> eKalneya)ayKNenyü nigkarBnül;bkRsay3>

kareRbobeFobfvikaCamYyTwkR)ak;GnuvtþCak;Esþg eTaHCar)aykarN_hirBaØvtßúbEnßmedayELk b¤fvikakñúgCYrQrénr)aykarN_TUTat;cMNay nigcMNUlk¾eday .

22

1> B½t’manRtUvbgðajkñúgr)aykarN_ cMNUl cMNayman³

k¦ cMNUlsrubrbs;GgáPaBbgðajdac;²BIKñaeTAtamcMNat;fñak;cMNUlrgsrub edayeRbIcMNat;fñak;fvikaCamUldñancMeBaHRbtibtþikarrbs;GgÁPaB .

x¦ cMNaysrubrbs;GgáPaBbgðajdac;²BIKñaeTAtamcMNat;fñak;cMNUlrgsrub edayeRbIcMNat;fñak;fvikaCamUldñancMeBaHRbtibtþikarrbs;GgÁPaB

K¦ smtulüedImRKa nigcugRKarbs;GgÁPaB 23


sac;R)ak;TTYl)ansrub nigkarTUTat;sac;R)ak;srub ehIykarTUTat;sac;R)ak;sRmab; GnuKNnIénfñak;nimYy²rbs;KNnITTYl nigTUTat;RtUv)anraykarN_CacMnYnsac;R)ak; srubrYm KWminEmnsac;R)ak;suT§enaHeT . ]TahrN_³


• r)aykarN_minsamBaØeT³• éføTijGclnRTBüsuTæ³ (190,000)

(‘net figure’)

• ¬mankrNIelIkElgcMeBaHviFanTUeTA¦

lk;GclnRTBü 60,000 (‘gross figure’)

TijGclnRTBü (250,000) (‘gross figure’)

24


• karTUTat;[ttIyCn CMnYsmux[GgáPaBerobcMr)aykarN_ RtUvbgðajkñúgkUelandac;²BIKñacMeBaHr)aykarN_TTYl nigTUTat;sac;R)ak; .–enHrYmTaMgcMnYnTwkR)ak;)anTUTat;edaym©as;CMnYyCMnYsmux[GgÁPaBerobcMr)aykarN_ .

–eRbIcMNatlfñak;fvikaFmµtacMeBaHRbtibtþkarrbs;GgÁPaB .



karbkRsay³ r)aykarN_TTYl nigTUTat;R)ak;


2009 2008

Total$ million

Govt $million

3rd parties

$ million Total

$million Govt

$million

3rd parties $million

RECEIPTS Tax Receipts 2,540 2,540 2,248 2,248 Income tax 600 600 531 531 Domestic sales tax 370 370 327 327 Import sales tax 820 820 726 726 Excise duties 100 100 88 88 Import duty 650 650 575 575 Non-Tax Receipts 250 250 221 221 Administrative fees and charges 250 250 221 221 Grants 900 900 796 796Bilateral Agencies 900 900 796 796 Loans Received 850 350 500 752 310 442Domestic 350 350 310 310 Foreign Multilateral 500 500 442 442 Capital Receipts 20 20 18 18 Disposal of land 20 20 18 18 Total receipts 4,560 3,160 1,400 4,035 2,796 1,239 26

2009 2008

Total$ million

Govt $million

3rd parties

$ million Total

$million Govt

$million


PAYMENTS Operations 1,540 1,220 320 1,363 1,080 283 Salaries, wages & personnel cost 780 605 175 690 535 155 Travel expenses 90 90 80 80 Utilities and rental of property 170 130 40 150 115 35 Transport and maintenance costs 160 130 30 142 115 27 Office materials 80 80 71 71 Other materials 90 90 80 80 Other operational expenditure 170 95 75 150 84 66 Transfers 220 220 195 195 Grants to government institutions 220 220 195 195 Capital expenditure 1,450 370 1,080 1,283 327 956 Construction 1,300 340 960 1,150 301 850 Purchase of equipment 150 30 120 133 27 106

(continued on next page..)27



2009 2008

Total$ million

Govt $million

3rd parties

$ million Total

$million Govt

$million


PAYMENTS (continued...) Loans 1,280 1,280 1,133 1,133 Domestic debt interest 400 400 354 354 Foreign debt interest 320 320 283 283 Repayment of domestic debt 110 110 97 97 Repayment of foreign debt 450 450 398 398 Other payments 15 15 13 13 Movement in advances/deposits 15 15 13 13 Total payments 4,505 3,105 1,400 3,987 2,748 1,239 INCREASE IN CASH 55 49 Cash at 1 January 50 44 Cash at 31 December 105 93

28


r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³

r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦2> eKalneya)ayKNenyü nigkarkMNt;smÁal;

kMNt;smÁal;cMeBaHr)aykarN_hirBaØvtßúrbs;GgÁPaBRtUvman³k¦ bgðajB½t’manGMBImUldæanénkarerobcMr)aykarN_hirBaØvtßú

nigeKalneya)ay KNenyülm¥it ehIyeqøIytbnwgRbtibtþikarénehtukarN_epSg² . nig

x¦ pþl;B½t’manbEnßmEdlminRtUv)anbgðajenAkñúgr)aykarN_hirBaØvtßú buEnþmansarsMxan; sRmab;bTbgðajl¥rbs;GgÁPaBTTYlsac;R)ak; karTUTat; nigsmtulüebLa .

kMNt;smÁal;cMeBaHr)aykarN_hirBaØvtßúRtUvbgðajenAkñúglkçN³RbB½n§sV½yRbvtßi . muxgar nimYy²kñúgr)aykarN_hirBaØvtßú nigkarTUTat; nigr)aykarN_hirBaØvtßúRtUveyageTAB½t’man Bak;B½nænanaenAkñúgkMNt;smÁal; .


2> eKalneya)ayKNenyü nigkarkMNt;smÁal; ¬t¦kareRCIserIs nigpSayeKalneya)ayKNenyü -

eKalbMNgTUeTAénr)ayakrN_ hirBaØvtßúRtUvbgðajB½t’man³

k¦ gayyl;x¦ Tat;TgnwgkareFVIesckþIseRmccitþ

nigtRmUv[manKNenyüPaBrbs;GñkeRbIR)as; nigK¦ PaBTukcitþ)an³(i) bgðajkarTTYlsac;R)ak;BitR)akd TUTat;sac;R)ak;

nigsmtulüsac;R)ak;rbs;GgÁPaB nigB½t’manepSg²eTotRtUv)andak;bgðajEdr . (ii)

FmµtaKWfacakputBIPaBlMeGog nig (iii)

mann½yRKb;RKan; .30


r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦

3> karerobcMB½t’manfvikakñúgr)aykarN_hirBaØvtßú

• GgÁPaBmYyRtUvbgðajkareRbobeFobrvagfvika nig karGnuvtþfvika eTaHCa r)aykarN_hirBaØvtßúbEnßm b¤fvikakñúgkUelanbEnßmk¾eday RtUvdak;kñúg r)aykarN_hirBaØvtßúmankarTTYl nigTUTat;sac;R)ak; .

• kareRbobeFobTaMgGs;énfvika nigkarGnuvtþCak;EsþgRtUvbgðajedayykfvika CamUldæan .

• RbsinebIkareRbobeFobrvagfvika nigkarGnuvtþCak;Esþg bgðajdac;edayELk BIKña enaHRtUvEteFVIkarpÁÚrpÁgCamYybBa¢ITTYl nigTUTat;sac;R)ak; . 31



3> karerobcMB½t’manfvikakñúgr)aykarN_hirBaØvtßú ¬t¦

kareRbobeFobrvagfvika nigkarGnuvtþCak;EsþgnwgRtUvbgðajdac;BIKña³

k¦ cMnYnfvikadMbUg nigfvikaEksRmYlcugeRkayx¦

cMnYnfvikaCak;EsþgCamUldæankñúgkareRbobeFobK¦ meFüa)aypSayecj

mankarBnül;nUvPaBxusKñarvagfvikaEdlGgÁPaB)aneRbI nigTTYlxusRtUv nigcMnYnfvikaGnuvtþCak;Esþg . 32



33

]Ta³ r)aykarN_eRbobeFobfvika nigcMnYnfvikaGnuvtþCak;Esþgrbs;rdæaPi)al X enAcugqñaM Ex FñÚ qñaM 200X Gnum½tfvikaEp¥kelImUldæanebLa-cMNat;fñak;TUTat;eTAtammuxgar (in thousands of currency units)

Actual Amounts

Final Budget

Original Budget Difference

CASH INFLOWS Taxation X X X XAid agreements International agencies X X X X Other grants and aid X X X XProceeds: borrowing X X X XProceeds: disposal of plant and equipment X X X XTrading activities X X X XOther receipts X X X XTotal receipts X X X XCASH OUTFLOWS Health (X) (X) (X) (X)Education (X) (X) (X) (X)Public order/safety (X) (X) (X) (X)Social protection (X) (X) (X) (X)Defense (X) (X) (X) (X)Housing and community amenities (X) (X) (X) (X)Recreational, cultural and religion (X) (X) (X) (X)Economic affairs (X) (X) (X) (X)Other (X) (X) (X) (X)Total payments (X) (X) (X) (X)NET CASH FLOWS (X) (X) (X) (X)

BicarNaelIlkçN³TUeTAepSgeTot ry³eBlerobcMr)aykarN_

• eKalbMNgTUeTAr)aykarN_hirBaØvtßúRtUvmanya:gehacNas;k¾RbcaMqñaMEdr . eBlkMNt;

• GgÁPaBRtUvecjr)aykarN_hirBaØvtßúkñúgry³eBl6Ex eTaHy:agenaHkþImankarelIkTwkcitþ x<s;cMeBaHkarerobcMr)aykarn_)ankñúgry³eBlesµI b¤ticCa3Ex .

B½t’manGMBIKNenüeTVPaK• GgÁPaBRtUvecjpSayTRmg; nigTItaMgr)aykarN_

KtiyiTæEdl)anGnuvtþ BiB½t’naskmµPaB FM² eyaeTAelIlixitbTdæanc,ab; nigeQµaHGgÁPaBEdl)ancuHRtYtBinitücugeRkaybg¥s; . 34



lkçxNÐcMeBaHtulüPaBebLa nigQaneTArkkarx©Ibul• GgÁPaBRtUvpSayecjnUvcrik nigcMnYnTwkR)ak;man³

tulüPaBebLaEdlminmanRKb;RKan; sRmab;eRbIR)as; b¤CakmµvtßúeTArklkçxNÐxageRkA

• GacRtUvmanpSayecjEdrnUvmeFüa)ayx©IR)ak;EdlminTan;)andkeRbI cg¥úlbgðajelIkar eRbIR)as;meFüa)ayenH .

sgÁt;PaBénkarerobcM• karerobcM

nigcMNat;fñak;matikarenAkñúgr)aykarN_hirBaØvtßúRtUvrkSa)anBIry³eBlmYy éneBlbnÞab; ebImindUecñaHeTmankarpøas;bþÚenAkñúgcriténRbtibtþkarrbs;GgÁPaB .

35



karBicarNaTUeTAepSgeTot³ kareRbobeFobB½t’man

• kareRbobeFobB½t’mankñúgry³eBlknøgputenaHRtUvpSayecjsRmab;elxerogB½t’mantamsþg;dar .

karkMNt;r)aykarN_hirBaØvtßú• smasPaBnimYy²énr)aykarN_hirBaØvtßúRtUvkMNt

;c,as;las; nigEbøkBIB½t’manepSgeTot kñúgÉksarsarFarN³dUcKña . B½t’manxagdUcteTAenHRtUvCYb³– eQµaHGgÁPaBEdlecjr)aykarN_– éf¶ecj b¤ry³eBl r)aykarN_– r)aykarN_rUbiyb½NÑ– kMriténPaBRtwmRtUvEdl)aneRbIR)as; ¬]Ta³ ;000 elon .l. ¦

36



EpñkTI2³ karelIkTwkcitþbEnßmkñúgkarecjpSayr)aykarN_–elIkTwkcitþcMeBaHkarerobcMr)aykarN_TTYlebLa nigTUTat;R)ak;enAkñúgTRmg; sþg;darbgÁrTI2rbs; ISPAP ³ r)aykarN_lMhUrebLa ¬dUc)anBnül;BImSilmijGMBIRbtibtþikarlMhUrebLa lMhUrebLavinieyaK niglMhUrebLahirBaØvtßú¦-manenAsøaybnÞab; .

– elIkTwkcitþcMeBaHkarecjpSayr)aykarN_GnusarN³elIGclnRTBü RTBüepSg² RTBüGkmµ bMNulsaFarN³ nigmuxgarepSgeTotEdl)anBiPakSaenAkñúg ISPAS

tamsþg;darKNenyübgÁr .–karecjpSayTaMgenHnwgCYy[rIkceRmInCalMdab;eTAelIKNenyübgÁr . 37



Statement of receipts and payments on slides 25-27shown as Cash Flow Statement, IPSAS 2

CASH FLOWS FROM OPERATING ACTIVITIESReceipts 3690Taxation 2540Sales of goods and services 250Grants 900Payments (2,495)Employee costs (780)Suppliers (760)Interest paid (720)Grants to government institutions (220)Other payments (15)Net cash flows from operating activities 1,195CASH FLOWS FROM INVESTING ACTIVITIESConstruction & purchase of plant and equipment (1,450)Proceeds from sale of land 20Net cash flows from investing activities (1,430)CASH FLOWS FROM FINANCING ACTIVITIESProceeds from borrowings 850Repayment of borrowings -560Net cash flows from financing activities 290Net increase/(decrease) in cash 55Cash at January 1 50Cash at December 31 105 38

bUksrublT§plGgÁPaBrdæEdleRbIR)as;KNenyüxusKñ

a

39

40

dMeNaHRsay³

bUksrublTæplGgÁPaBrdæEdleRbIR)as;KNenyüxusK

ña

PaBeCOnelOneTAmuxénKNenyübgÁr

• edIm,IrIkceRmInecjBIKNenyüebLaeq<aHeTArkKNenyübgÁr rdáæaPi)alRtUv eFVItamCaCMhan²dUcxageRkam³

41

42

vDÆn³PaBQaneTArkmUldæanKNenyübgÁr

dMNak;kalTI1³ bTbgðajénBt’manEdlmanTMnak;TMng

Kññagay²

vDÆn³PaBQaneTArkRbB½næKNenyübgÁrdMNak;kalTI2³

GTiPaBkñúgmUldæanKNenyübgÁr

44

•IPSAS 4—\T§BlénkarERbRbYlenAkñúgGaRtabþÚrR)ak;•IPSAS 5—karcMNayelIkarx©Iluy•IPSAS 6—r)aykarN¾hirBaØvtßúbRgYm-KWCaKNenyüeRbIR)as;sMrab;GgÁPaBRtYtBinitü•IPSAS 7—KNenyüeRbIR)as;sMrab;karvinieyaKrYmKña•IPSAS 8—r)aykarN¾hirBaØvt ßúénGtßRbeyaCn¾kñúgkarcUlh‘un ¬bBa©ÚlKña¦•IPSAS 9—cMNUl)anmkBIRbtibtþikarbþÚrR)ak;•IPSAS 13—karCYl•IPSAS 14—

RBwtþkarN¾nanabnÞab;BIkalbriecäTeFIVr)aykarN¾


dMNak;kalTI3nigelIsBIenH³ mansþg;daepSg²eTotEdlRtUveKbg

ðajEdlmanTMnak;TMngKñña

45

•IPSAS 16—RTBüvinieyaK•IPSAS 18—kareFVIr)aykarN¾eTAtamEpñknImYy²•IPSAS 20— karpSBVpSaybgðajdl;PaKIEdlBak;B½næ•IPSAS 21— karfycuHénRTBüEdlminbegIánsac;R)ak; •IPSAS 25—GtßRbeyaCn¾nieyaCik•IPSAS 26—karfycuHénRTBüEdlbegáInsac;R)ak;•IPSAS 27—ksikmµ•IPSAS 15, 28, 29, 30 —]bkrN¾hirBaØvtßú•IPSAS 31—RTBüGrUbiy




• karKaMRTsV½yRbvtþi• RbtibtþikardMeNIrkartamry³RbB½næB½t’manRKb;RKghirBaØvtßú FMIS …......

-minGaccab;b¤ftcMlg)an bnÞab;BImanRBwtþikarN¾

• begáItKNnITan;eBlevla• karKNnanigftcMlg)anRtwmRtUv….. k¾b:uEnþvaEp¥keTAelIkarbBa©ÚlTinñn½yeGay)anRtwmRtUv

• karbBa©ÚlB½t’manrYmmkBIRbPBepSgKña• B½t’manRbtibtþikarRtUv)aneKbBa©Úl)anEtmþgKt;

46




etIRbBn½æBt’manRKb;RKghirBaØvtßúnwgeFVIeGaymankarERbRbYléndMeNIrkarkarGnuvtþn¾fvikanigKNenyüy:agdUcemþc

?•kareFVIkarsMerctamB½t’manEdlTTYl)an•karRtUtBinitükarGnuvtþn¾RbBnæ½B½t’man eBalKWkarRtUtBinitüfvika•lTækmµEdlmantmøaPaB dMeNIrkarTUrTat;nigTTYl•karGnuvtþn¾l¥bMputenAkñúgRbBn§½Bt’man•RbBn§½B½t’manRKb;RKg;hirBaØvtßú FMIS RtUv)aneKeRbIR)as;edIm,IRtUtBInitülkçx½NÐCak;lak;énkarRKb;RKghirBavtßúrbs;raCrdæaPi)alkm<úCa•kareFVIr)aykarN¾ nig karviPaKEdlmanlkçNHbt;Ebn•RtUvmanelxkUdsuvtßiPaBtamRbBn§½GIunFIeNtedIm,ITTYl)anB½t’man•RtUvmandMeNIrkarsvnkmµeGayc,as;las;•karGnuvtþn¾eGaykan;EtRbesIrCagmun dUcCakarerobcMr)aykarN¾pÁÚrpÁgFnaKar ¬EktMrUvFnaKar¦

47

RbBn½æB½t’manRKb;RKghirBaØvtßú (FMIS)

•RbBn½æB½t’manRKb;RKghirBaØvtßúenHRtUv)aneKerobcMeGay)anCak;lak;edIm,IeGayeyIgGacftcMlgRbtibtþikareTAtammUldæanKNenyübgÁr.•mundMbUgeKbegáItnigeRbIR)as;RbBn½æB½t’manRKb;RKghirBaØvtßútammUldæanKNenyüsac;R)ak;.•dMeNIrkarnigKMrURtUv)aneKpøas;bþÚrkan;EtQaneLIgedIm,IsRmbsRmYleGaymanPaBRbesIrCagmunenAkñúgkarGnuvtþn¾fvikanigKNenyü.

48

esovePAFM

KNenyüsñÚl

KMrYfvika

karTij

KNenyüRtÚvsg

rtnaKar/karRKb;RKgebLa

r)aykarN¾KNenyühirBaØvtßú

kMEnn:

mUlniFiedayELkbBa¢aTijrbs;GñkpÁt;pÁg;³cMNay

vik½ybRtGñkpÁt;pÁg;;³bMNul

KNenyüRtUvTTYl

GclnRTBü

R)ak;ebovtSn¾

ral;karftcMlgKNenyüTaMgGs;GnuvtþtamesovePAFM(GL)

KMrUbnÞab;bnSMepSg²eTot/

karKaMRT

49

RbBn½æB½t’manRKb;RKghirBaØvtßú (FMIS)

ADB Grant No.0133-CAM/Component 1: PFMRD KNenyüCan;x

Documents

Transcript of ADB Grant No.0133-CAM/Component 1: PFMRD KNenyüCan;x