lhNnf ljsf; ;ldltsf] cfGtl/s /fhZj k|If]k)f ;DaGwL lbUbz{g · lhNnf ljsf; ;ldltaf6 k|:t't ul/Psf] /fh:j c;"nL sfo{fGjog sfo{ of]hgfdf lj:t[t 5nkmn u/L cfjZostf cg';f/ kl/dfh{g ;d]t

D8

:yfgLo lgsfo ljQLo cfof]usf] ;lrjfno

lhNnf ljsf; ;ldltsf]

cfGtl/s /fhZj k|If]k)f ;DaGwL

lbUbz{g

k|yd ;+:s/0f df3, @)^!

D8

:yfgLo lgsfo -cfly{s k|zf;g_ lgodfjnL @)%^

sf] klxnf] ;+zf]wg @)^! n] lhNnf ljsf; ;ldltx?n]

x/]s ji{f cfGtl/s /fhZj c;"nL ubf{ k|To]s cfGtl/s

cfosf ;|f]tsf] ljleGg cfofdx? h:tf]– ;|f]tsf]

pknAwtf, kl/rfng ug{ ;lsg] ;+efljt kl/df0f, ;|f]t

kl/rfngsf] Joj:yfkg tyf nfut, ut laut aif{sf]

k|a[lQ cflb ;d]tsf] cfwf/df /fhZjsf] k|If]k0f u/L k|lt

O{sfO b/, /fhZj c;"nL sfof{Gjog sfo{tflnsf / ;|f]t

;+sng ug]{ :yfg tyf tl/sf ;d]t lglZrt u/L /fhZj

k|If]k0f ug'{kg]{ Joj:yf u/]sf] 5 .

/fh:j k|If]k0f ubf{ sfo{ lbUbz{gsf] ?kdf k|of]u

ug{ ;lsg] u/L /fhZj k|If]k0fsf k|lqmofx?;d]t

;dfj]z u/L of] k'l:tsf tof/ ul/Psf] 5 . o;

k''l:tsfdf b'O{ efu /x]sf 5g .

klxnf] efudf lhNnf ljsf; ;ldltx?sf nflu

/fh:j k|If]k0f lbUbz{g /x]sf] 5 . o; efudf pNn]lvt

/fh:j k|If]k0fsf r/0f, cg';"rL ! df ;dfj]z ;"rgf

;+sngsf kmf/fd / ug'{kg]{ lqmofsnfkx?nfO{ lhlj;n]

ljlgoddf /fvL kl/ifbaf6 :jLs[t u/fO{ k|of]u ug'{ kb{5 .

bf]>f] efudf lhlj;sf /fh:j k|If]k0f sfo{6f]nLn]

;/f]sf/jfnfx?nfO{ k|bfg ug{] cled'vLs/0fsf ljifo

a:t'x? ;dfj]z ul/Psf] 5 .

D8

ljifo ;"rL

ljifo k]h g+=

p2]Zo 1

d"ne"t k|Zg 2

v08 !M /fh:j k|If]k0f lbUbz{g 3

!= lhNnf ljsf; ;ldltsf] /fh:j k|If]k0f 4

cfGtl/s /fh:j k|If]k0f rqm 7

/fh:j k|If]k0fsf r/0fx?sf] lj:t[tLs/0f 9

@= /fh:j k|If]k0f / ljleGg lgsfo jLrsf] cGt/;DaGw 15

efu @ M cled'lvs/0fsf ljifoj:t'x? 19

!= ljs]Gb|Ls/0f / k|d'v cjwf/0ffx? 21

ljs]Gb|Ls/0fsf] lhn]jL 23

@= ljQLo ljs]Gb|Ls/0f (Fiscal Decentralisation) sf] kl/roM 26

#= P]g,sfg"g 28

cg';"rLx? 33

D8

lhNnf ljsf; ;ldltsf] cfGtl/s /fhZj k|If]k0f

lgb{]lzt p2]Zo

ljQLo ljs]Gb|Ls/0f ;'b[9 agfpb} cfGtl/s /fhZjdf j[l4 eO{ lhNnf ljsf;

;ldlt, gu/kflnsf / ufpF ljsf; ;ldltsf lqmofsnfkx? cem pQ/bfoLk"0f{,

kf/bzL{ / k|efjsf/L ?kdf ;+rfng eO{ :yfgLo lgsfox? cfTdlge{/ ?kdf

;+rflnt ePsf x'g]5g\ .

tTsfnLg p2]Zo

lhNnf ljsf; ;ldltsf] cfGtl/s /fhZj k|If]k0f ePsf] x'g]5 .

pknlAw

• ljs]Gb|Ls/0fsf cjwf/0ffx?sf] af/]df hfgsf/L xfl;n ePsf] x'g]5 .

• cfGtl/s /fhZj kl/rfng ug{ ;|f]t ljZn]if0f / k|If]k0f ;DaGwdf :yfgLo

:jfoQ zf;g P]g, @)%% tyf lgodfjnL, @)%^ df ePsf Joj:yf :ki6

ePsf] x'g]5 .

• lhNnf ljsf; ;ldltsf] cfGtl/s /fhZj j[l4 ug{sf nflu ug{'kg{]

lqmofsnfkx? k"/f ePsf x'g]5g\ .

• :yfgLo lgsfo / ;/f]sf/jfnfx? jLr cGt/;DaGw j[l4 ePsf] x'g]5 .

• ;/f]sf/jfnfx? /fhZj k|If]k0fdf ;xdlt ePsf x'g]5g\ .

D8

d"ne"t k|Zg

xfdL lh=lj=;=sf cfGtl/s /fhZj ;DaGwL ;/f]sf/jfnfx?n], o; lhNnfdf :yfgLo :jfoQ zf;g P]g / lgodfjnL

cg';f/ Gofof]lrt, kf/bzL{, bLuf] tyf ;xeflutfTds 9+un]

s;/L cfGtl/s /fhZj j[l4 ug{ ;Sb5f}+ <

D8

:yfgLo lgsfo ljQLo cfof]usf] ;lrjfno 3

efu 1M /fhZj k|If]k)f

lbUbz{g

D8


!= lhNnf ljsf; ;ldltsf] /fhZj k|If]k0f

lhNnf ljsf; ;ldltn] s'g} Ps cfly{s jif{ jf ;f] eGbf a9L cjlwsf nflu lhNnf ljsf;

;ldltnfO{ k|fKt x'g ;Sg] /fh:j /sdsf] k"jf{g'dfg ug]{ sfo{nfO{ lhNnf ljsf; ;ldltsf] /fh:j

k|If]k0f elgG5 . o:tf] /fhZj k|If]k0f ubf{ lhNnf ljsf; ;ldltnfO{ k|fKt x'g] ;Dk"0f{ /fhZjsf ;|f]tx?

h:tf] >L % sf] ;/sf/sf ljleGg lgsfo tyf :jb]zL tyf ljb]zL ;+3 ;+:yf / bft[ ;d'bfoaf6 k|fKt

x'g] cg'bfg, sfg"g jdf]lhd /fhZj jfF8kmfF8af6 k|fKt x'g] /sd / lhNnf ljsf; ;ldltnfO{ P]gåf/f

k|bfg ul/Psf] clwsf/ jdf]lhd ljleGg cfGtl/s ;|f]tx?af6 p7fpg ;lsg] s/, ;]jf z'Ns, b:t'/

tyf cGo /sdx?sf] oyfy{k/s cg'dfg ug'{ kb{5 .

/fhZjsf ;|f]t / ;f]af6 p7fpg ;lsg] /sdnfO{ oyfy{k/s tyf k|efjsf/L agfpg /fhZj

k|If]k0f ul/G5 . :yfgLo :jfoQ zf;g P]g / o; cGtu{tsf lgodfjnLx?åf/f lhNnf ljsf;

;ldltnfO{ k|bfg ul/Psf] ;|f]t kl/rfng ug]{ clwsf/ jdf]lhd ;+sng ug]{ cfonfO{ lhlj;sf]

cfGtl/s cfo elgG5 . o:tf] cfGtl/s cfo k|If]k0f ubf{ lhlj;n] b]xfo cg';f/sf ljleGg

k|ls|of tyf r/0fx¿ k"/f ug'{kb{5 .

/fh:j k|If]k0f k|lqmofsf ;+lIfKt ¿k 1. sd{rf/Lx¿sf] sfo{6f]nL lgdf{0f M lhNnf ljsf; ;ldltn] /fh:j k|If]k0f sfo{df ;+nUg /xg]

sd{rf/Lx¿sf] sfo{ 6f]nL lgdf{0f u/L o; sfo{df d'Vo lhDd]jf/L lbOPsf] ;Dks{ JolQm

-Focal Person_ ;d]t tf]Sg' kb{5 . sd{rf/Lx¿sf] 6f]nLdf ;fdfGot sfo{s|d clws[t

-/fh:j x]g]{ jf ;f] geP ;"rgf tyf clen]v_ !, sDKo"6/ ck/]6/ !, /fh:j zfvfsf] k|d'v !

/ n]vf zfvfdf sfd ug]{ ;xfos :t/sf] sd{rf/L ! ;d]t hDdf $ hgf sd{rf/L /xg' kg]{ /

sfo{s|d clws[tn] d'Vo ;Dks{ JolQmsf] ?kdf sfd ug'{ kg]{ dfGotf /flvPsf] 5 . ;fy}

:yfgLo ljsf; clwsf/L, of]hgf tyf cg'udg clws[t / lhNnf k|fljlws sfof{nosf k|d'vn]

/fh:j k|If]k0f sfo{df ;f] 6f]nLnfO{ lg/Gt/ ;xhsfo{ u/L ;xof]u ug'{ kb{5 . -klxnf] r/0f_

2. cled"vLs/0f / ;"rgf ;+sng M /fh:j k|If]k0f sfo{ 6f]nLn] lhNnf l:yt lhlj;sf] /fh:j

;+sng ug]{ sfo{;Fu ;DalGwt ljleGg ;/f]sf/jfnfx¿af6 lhNnf ljsf; ;ldltnfO{

cfjZos kg]{ ;"rgfx¿ ;+sng ug{ lhNnfsf] cfjZostf / ;+efJotf cg';f/ cg';"rLdf

;+nUg kmf/fdx¿df -kmf/fd g+=!–!$_ kl/dfh{g u/L cfjZos ;"rgf ;+sngsf nflu

;/f]sf/jfnfx¿nfO{ pknAw u/fpg] ub{5g\ . / o;/L ;/f]sf/jfnfx¿nfO{ kmf/fd pknAw

u/fpFbf cfwf lbgsf] sfo{zfnf cfof]hgf u/L kmf/fdx¿ af/] cled'vLs/0f / ltgLx¿sf] eg]{

tl/sf tyf ;"rgf pknAw u/fpg] Dofb ;d]t :ki6 ug'{ kb{5 . -bf];|f] r/0f_

3. tflnsLs/0f M cg';"rLsf kmf/fdx¿ dfkm{t ;/f]sf/jfnfx¿af6 k|fKt ePsf tYof+sx¿nfO{

P]gsf] clwsf/ cGt/utsf k|To]s ;|f]tsf] If]qut ?kdf j]Unf j]Un} ljZn]if0f ug{ ;lsg] u/L

tflnsLs/0f ug'{ k5{ . -t];|f] r/0f_

4. k/LIf0f M tflnsLs/0f ul/Psf] tYof+ssf] 58\s] k/LIf0f, ljleGg k|sfzgx¿ tyf cGo

ljljw dfWodåf/f ;Totf / j}wtf k/LIf0f ug'{kb{5 . -rf}yf] r/0f_

5. k|j[lQ ljZn]if0f M tYof+s k/LIf0f ul/;s]kl5 ljutdf b]lvPsf ljleGg ptf/ r9fjsf] l:ylt

/ eljiodf cfpg ;Sg] ljljw ;Defjgfx¿nfO{ ;d]t cfwf/ lnO{ /fh:jsf] k|j[lQ ljZn]if0f

ug'{ kb{5 . k|a[lQ ljZn]if0fsf] cfwf/df xfn pkof]udf cfpg g;s]sf /fh:jsf cGo

;+efljt ;|f]tx¿, cfjlws of]hgfn] klxrfg u/]sf yk ;|f]tx¿ / tLgsf] ;+efJotf Pj+

;|f]tx¿sf] k|aw{g ;DaGwL lhNnf ljsf; ;ldltsf] of]hgf ;d]tsf cfwf/df /fh:jsf] cfjlws

k|If]k0f ug'{ kb{5 . / ;+efljt /fh:jsf ;|f]tx¿ dWo] k|zf;lgs vr{, k|If]lkt /fh:j /sd,


lbuf]kgf tyf /fh:j ;+sngaf6 kg{ ;Sg] cfly{s, ;fdflhs / jftfj/0fLo k|efj ;d]tnfO{

Wofgdf /fvL /fh:jsf ;|f]tx¿sf] k|fyldstf k|:tfljt ug'{ kb{5 -kfFrf} r/0f_

6. 5nkmn, k/fdz{, ;xdlt / l;kmfl/; M k|If]k0f ul/Psf /fh:jsf ;|f]t / b/sf ljifodf

;/f]sf/jfnfx¿;Fu k'g 5nkmn / ;xdlt sfod u/L lhNnf ljsf; ;ldltsf] sfof{non]

lhNnf :t/Lo /fh:j k/fdz{ ;ldltdf k]z ug'{ kb{5 .

/fh:j k/fdz{ ;ldltn] :yfgLo lgsfo -cfly{s k|zf;g_ lgodfjnLdf pNn]v eP

cg';f/ /fh:j ;|f]tsf cfwf/, /fh:jsf b/ / ;du| k|:tfljt k|If]k0f pk/ 5nkmn /

;xdlt sfod u/L ;+efljt /fh:jsf ;|f]tx¿ dWo] k|zf;lgs vr{, k|If]lkt /fh:j /sd,

lbuf]kgf tyf /fh:j ;+sngaf6 kg{ ;Sg] cfly{s, ;fdflhs / jftfj/0fLo k|efj ;d]tnfO{

Wofgdf /fvL /fh:jsf ;|f]tx¿sf] k|fyldstf;d]t lgwf{/0f ug'{ kb{5 . o;/L k|yldstf

lgwf{/0f u/L ;s]kl5 k/fdz{ ;ldltn] c;"nL sfo{tflnsf ;d]t tof/ u/L lhNnf ljsf;

;ldltdf k]z ub{5 .

lhNnf ljsf; ;ldltn] /fh:j k/fdz{ ;ldltaf6 k|fKt l;kmfl/;, k/fdz{ / ;|f]tsf]

ljleGg cfofdx¿ h:tf] cfufdL cfly{s jif{x¿sf] nflu k|To]s ;|f]tsf] pknAwtf, ;Defljt

kl/rfng, ;f] ;|f]t kl/rfngsf] Joj:yfkg tyf nfut / ut ljut jif{sf] k|a[lQ ;d]tsf]

cfwf/df lj:t[t 5nkmn u/L k|lt OsfO{ b/ ;d]t ePsf] cfGtl/s cfosf] k|If]k0f u/L k|To]s

;|f]tsf] /fh:j c;"nL sfof{Gjog sfo{ of]hgf / ;+sng ug]{ tl/sf ;d]t lgwf{/0f ug'{ kb{5 .

o;/L tof/ ePsf] /fh:j c;"nL sfof{Gjog sfo{ of]hgfnfO{ lhNnf ljsf; ;ldltn] clGtd

:jLs[ltsf nflu lhNnf kl/ifb\df k]z ug'{ kb{5 . -5}7f}+ r/0f_

7. ;|f]t, b/ / sfo{ of]hgf :jLs[lt M lhlj;af6 k]z ePsf] ;|f]t b/ / sfo{of]hgfnfO{ lhNNff

kl/ifb\\n] l:js[lt k|bfg ub{5 . lhNnf kl/ifb\\n] o;/L /fh:jsf ;|f]t / b/x¿ :jLs[lt ubf{

lhNnf ljsf; ;ldltaf6 k|:t't ul/Psf] /fh:j c;"nL sfo{fGjog sfo{ of]hgfdf lj:t[t

5nkmn u/L cfjZostf cg';f/ kl/dfh{g ;d]t u/L :jLs[t ub{5 . -;ftf} r/0f_

8. k|rf/ k|;f/ M kl/ifb\af6 kfl/t /fh:j c;"nL sfof{Gjog sfo{ of]hgf / :jLs[t /fh:jsf

;|f]tut b/x¿nfO{ lhlj;n] ljleGg dfWodaf6 k|rf/–k|;f/ u/L ;fj{hlgs ug'{ kb{5 . -cf7f+}

r/0f_

9. sfof{Gjog M lhNNff kl/ifbaf6 :jLs[t sfo{of]hgf ;lxtsf] /fhZj k|If]k0fnfO{ lhNNff ljsf;

;ldltn] :yf= lg= -cf=k|=_ lgodfjnL df pNNf]lvt sfo{ ljlw cg';f/ sfof{Gjog ug'{ kb{5 .

10. cg'udg M /fhZj ;+sng ;DaGwL sfo{of]hgfsf] sfof{Gjogsf] ljifonfO{ lhNNff ljsf;

;ldlt / /fhZj k|If]k0f sfo{ 6f]nLn] lg/Gt/ cg'udg u/L b]lvPsf jfwf Jojwfgx?nfO{

lg/fs/0f ug{'kb{5 .

11. ;dLIff, d"Nof+sg / k[i6kf]if0f M lhNnf ljsf; ;ldltn] sfof{Gjogsf qmddf ;dLIff tyf

d"Nof+sg ug]{ / o;/L cg'udg tyf d"Nof+sgaf6 cfPsf] k[i7kf]if0f (Feedback) sf]

cfwf/df x/]s jif{ kl/dfh{g u/L lg/Gt/ -rqmLo_ ?kdf tLg jif]{ k|If]k0f sfo{ of]hgf tof/

ug'{ kb{5 . -gjf}+ r/0f_

/fhZj k|If]k0f ug]{ ;do M lhNnf ljsf; ;ldltn] /fhZj k|If]k0f ug]{ sfo{ :yfgLo :jfoQ zf;g lgodfjnLsf]

lgod !((-!_ s sf] of]hgf th'{df sfo{zfnf cuf8L g} cfGtl/s ;|f]tsf] k"jf{g'dfg u/L s]Gb|af6

k|fKt ah]6 l;lnªdf ;d]t ;dfj]z u/L s"n :f|f]t sfod ug{' kb{5 .

D8


cfGtl/s /fhZj k|If]k0f rqm

;"rgf ;+sng

tflnsLs/0f

k|j[lQ ljZn]if0f • cfjlws k|If]k0f

• k|:tfljt k|fydLsLs/0f

5nkmn, k/fdz{, ;xdlt / l;kmfl/; • ;/f]sf/jfnf

• /fhZj k/fdz{ ;ldlt

• lh=lj=;=

;|f]t, b/ / sfo{ of]hgf kfl/t

cg'udg

;dLIff / d"Nof+sg

sfof{Gjog cfGtl/s /fhZj

k|If]k0f tYof+s k/LIf0f

k|rf/ k|;f/

sd{rf/Lsf] sfo{6f]nL lgdf{0f

D8


/fh:j k|If]k0fsf r/0fx¿sf] lj:t[tLs/0f

!_ sd{rf/Lsf] sfo{6f]nL lgdf{0f @_ ;"rgf ;+sng #_ tflnsLs/0f $_ tYof+s k/LIf0f %_ k|j[lQ laZn]if0f ^_ 5nkmn, k/fdz{, ;xdlt / l;kmfl/; &_ lhNnf kl/ifb\af6 ;|f]t, b/ / sfo{of]hgf :jLs[lt *_ k|rf/–k|;f/ (_ sfof{Gjog !)_ cg'udg !!_ ;dLIff / d"Nof+sg

!_ sd{rf/Lsf] sfo{6f]nL lgdf{0f M lhNnf ljsf; ;ldltn] /fh:j k|If]k0f sfo{df ;+nUg /xg] sd{rf/Lx¿sf]

sfo{ 6f]nL lgdf{0f u/L o; sfo{df d'Vo lhDd]jf/L lbOPsf] ;Dks{ JolQm -

Focal Person_ ;d]t tf]Sg' kb{5 . sd{rf/Lx¿sf] 6f]nLdf ;fdfGot sfo{s|d

clws[t -/fh:j x]g]{ jf ;f] geP ;"rgf tyf clen]v_ !, sDKo"6/ ck/]6/ !,

/fh:j zfvfsf] k|d'v ! / n]vf zfvfdf sfd ug]{ ;xfos :t/sf] sd{rf/L !

;d]t hDdf $ hgf sd{rf/L /xg' kg]{ / sfo{s|d clws[tn] d'Vo ;Dks{

JolQmsf] ?kdf sfd ug'{ kg]{ dfGotf /flvPsf] 5 . ;fy} :yfgLo ljsf;

clwsf/L, of]hgf tyf cg'udg clws[t / lhNnf k|fljlws sfof{nosf k|d'vn]

/fh:j k|If]k0f sfo{df ;f] 6f]nLnfO{ lg/Gt/ ;xhsfo{ u/L ;xof]u ug'{ kb{5 .

/fhZj

k|If]k0f 6f]nL

@_ ;"rgf ;+sng (Primary Data Collection)

:yfgLo :jfoQ zf;g P]g, @)%% / o; cGt/ut hf/L ePsf

lgodfjnLx¿df lhNnf ljsf; ;ldltsf] cfGtl/s cfosf ;|f]tx¿sf] ljifodf

:ki6 Joj:yf ul/Psf] kfO{G5 . P]g, lgoddf pNn]v ePsf ;|f]tx¿sf] klxrfg

/ kl/rfng u/L lhNnf ljsf; ;ldltx¿n] cfˆgf] cfGtl/s /fh:j ;Íng

ug{ ;Qm5g / To;sf dfWodaf6 hgtfnfO{ bLuf] ?kdf clwstd ;]jf ;'ljwf

k|bfg ug{ ;Sb5g\ .

cfGtl/s /fh:j j[l4sf nflu lhNnf ljsf; ;ldltx¿n] cfˆgf] If]q leq

sfg"gn] k|bfg u/]sf] clwsf/ cGt/utsf s/sf ;|f]tx¿ h:tf] lhNnf leq

cfk"mn] lgdf{0f u/]sf jf x:tfGt/0f eO{ cfPsf ;8s, k'n, af6f], l;+rfO{ s'nf],

kf]v/L cflb / lhNnf leq pTkfbg ePsf Pj+ Joj;flos ?kn] k|of]u ePsf

jg k}bfjf/, kz'hGo pTkfbg, vfgLhGo j:t', s[lif pTkfbg / k'gM k|of]u x'g]

jf gx'g] sjf8L j:t' h:tf ;|f]tx¿sf] klxrfg ug'{ kb{5 . To:t} ;]jf z'Ns

nufpg] If]q, b:t'/ nufpg] sfo{ / ljqmL ug]{ k|fs[lts ;|f]tx¿sf] ;d]t

klxrfg ug'{ kb{5 . ;|f]t klxrfgsf nflu k|fylds tYof+s ;+sng ug]{ sfo{

dxTjk"0f{ x'G5 .

-s_ ;"rgf ;+sng kmf/d tof/L M lhNnf ljsf; ;ldltsf] cfGtl/s /fh:j

j[l4sf nflu k|fylds tYof+s ;+sng ug{ k|of]u ul/g] kmf/fdx¿sf] gd"gf

cg';"rLdf lbOPsf] 5 . pQm cg';"rLsf kmf/fdx¿nfO{ :yfgLo

;"rgf

;+sng

;"rgf

;+sngsf

nflu

cled'vL–

s/0f


cfjZostf / ;DefJotfnfO{ ljrf/ u/L lhNnf ljsf; ;ldltn] ;DalGwt

;/f]sf/jfnf sfof{no tyf cGo ;/f]sf/jfnfx?;Fu cfjZos ;xof]u

lnP/ kl/dfh{g u/L k|of]udf Nofpg' kb{5 .

-v_ cled"vLs/0f sfo{zfnf M lhNnf ljsf; ;ldltn] tYof+s ;+sng ug{

/fh:j k|If]k0f sfo{6f]nLsf d'Vo lhDd]jf/L tf]lsPsf] JolQmsf] cu'jfOdf

cfk"mn] nufpg] s/, ;]jf z'Ns, b}–b:t'/ ;DaGwL tYofÍ;+u ;DalGwt

sfof{no / cGo ;/f]sf/jfnf ;j}nfO{ /fh:j k|If]k0fsf] p2]Zo / k|ls|ofsf

ljifodf cled'v u/fO{ tYof+s kmf/fd eg]{ tl/sf / a'emfpg] Dofb ;d]t

tf]sL pknAw u/fpg' kb{5 . o;/L ljifout lgsfo / cGo ;Da4

kIfx¿af6 pknAw ePsf tYof+sx¿sf] ljZn]if0fsf] cfwf/df s'g s'g

;|f]taf6 lhNnf ljsf; ;ldltn] /fh:j cfDbfgL ug{ pko'Qm x'G5 eGg]

lgwf{/0f ug'{ kb{5 .

#_ tflnsLs/0f (Tabulation)

ljleGg If]qaf6 ;+slnt ;"rgfx¿nfO{ PsLs[t u/L tflnsfdf k|:t't

ug]{ sfd g} tflnsLs/0f xf] . o;sf dfWodaf6 ltgsf ljleGg kIfx¿df

cWoog ljZn]if0f ug{ ;/n x'g hfG5 .

lhNnf ljsf; ;ldltx¿sf] /fh:j k|If]k0f ug]{ l;nl;nfdf o; r/0fdf

ljleGg If]qx¿af6 k|fKt tYofÍnfO{ ;|f]tut ?kdf tflnsfdf k|:t't ul/G5 .

tflnsLs/0faf6 ;DalGwt lhNnf cGt/utsf ;+efljt /fh:j ;|f]t ;DaGwL

;"rgfx¿ If]qut ?kdf pknAw x'g] 5g\ . pbfx/0fsf nflu dfnkf]taf6

;+sng x'g] /fh:jsf] k|If]k0f ubf{ lhNnfsf ;a} uflj;÷gu/kflnsfdf /x]sf]

hUufsf] If]qkmn / lsl;d pNn]v ePsf] x'g' kb{5 . k|fKt tYofÍsf cfwf/df

:yfgLo lgsfon] ;f] zLif{saf6 ljutdf ;+sng ub}{ cfPsf] /fh:j /sdsf]

ljj/0f / k|rlnt b/ cg';f/ yk ;Íng ug{ ;lsg] /fh:j kl/df0fsf]

cfFsng ug'{ kb{5 .

pbfx/0fsf nflu dfnkf]t ;DaGwL tflnsLs/0fsf] gd"gf kmf/d o;

k|sf/ /x]sf] 5 M

gkf÷uflj;sf]

gfd

v]tLof]Uo hldg / ;Defljt dfnkf]t

v]t

-/f]kgL÷lj3f_

dfnkf]t

sf] b/

kfvf]

-/f]kgL÷lj3f_

dfnkf]tsf]

b/

s'n

-/f]kgL÷lj3f_

s'n dfnkf]t

/sd

!=

@=

#=

o:t} k|sf/n] :yfgLo :jfoQ zf;g P]g / lgodfjnLdf plNnlvt

;Dk"0f{ ;|f]tx¿sf] tflnsLs/0f u/L ;a} ;|f]tx¿sf] ;+efjgfsf] ljZn]if0f u/L

lhNnf ljsf; ;ldltsf] ;du| /fh:jsf] cf+sng ug'{ kb{5 .

ljifout

?kdf ;"rgf

Pst[t ug]{

$_ tYof° k/LIf0f (Data Verification ) tYofÍ k/LIf0f eg]sf] k|fKt ;"rgfx¿sf] z'4tf / ljZj;gLotf hfFr ug'{

xf] . ;"rgf / tYofÍx¿sf] z'4tf / ljZjf;gLotfn] /fh:j k|If]k0fnfO{

jf:tljs / lbuf] agfpg ;xof]u k'¥ofp5 . o;af6 ;+slnt tYof+ssf]

jf:tljs cj:yf af/] hfgsf/L kfpg ;lsG5 . lhNnfsf] /fh:j k|If]k0fsf

nflu ljleGg If]qx¿af6 /fh:j ;|f]t ;DaGwL ;"rgf / tYofÍx¿ k|fKt

;"rgf hfFr

ug]{

dfWodx¿

D8


ul/Psf] x'G5 / o; r/0fdf To;/L k|fKt ul/Psf ;"rgfx¿nfO{ ljleGg

dfWodaf6 ltgsf] z'4tf k/LIf0f ug]{ sfd ul/G5 .

;"rgfsf] ljZj;gLotf / z'4tf k/LIf0f ug]{ dfWodx¿df ;"rgf;Fu

;DalGwt lgsfo, lhNnf ljsf; ;ldlt / :yfgLo txsf cGo lgsfosf

k|sfzg, s]Gb|Lo tYofÍ ljefu / ;DalGwt d+qfno÷ljefusf k|sfzg /

;/f]sf/jfnfx¿;Fusf] cGt/ls|of cflb x'g ;St5g\ . olb k/LIf0f ubf{

c:jfefljs lsl;dsf] cGt/ b]lvPdf sfo{zfnfdf /fvL ;xdlt sfod u/fpg

k|oTg ug'{ kb{5 .

%_ k|j[lQ ljZn]if0f (Trend Analysis) k|j[lQ ljZn]if0f eGgfn] /fh:jsf ;|f]tx¿df ljutdf ePsf ptf/

r9fjx¿sf] cWoog ljZn]if0f ug]{ sfo{ xf] . /fh:j k|If]k0f ug]{ qmddf k|j[lQ

ljZn]if0f ugf{n] k|If]lkt /fh:j a9L oyfy{ k/s x'g] ;Defjgf /xG5 .

pbfx/0fsf nflu 9'Ëf lu§L zLif{sdf ljut tLg b]lv kfFr jif{ jLrsf] lhNNff

ljsf; ;ldltnfO{ k|fKt /fh:jsf] cj:yfnfO{ tflnsf jf Bar Diagram df

/fv]/ x]g{ ;lsG5 / lautdf cfPsf] ptf/ r9fjdf cfPsf] kl/at{gsf

cfwf/df cfufdL aif{sf]nflu /fh:jsf] k|If]k0f ug'{ kb{5 .

-s_ ljutsf] l:ylt M o; cGt/ut k|To]s zLif{saf6 k|fKt x'g] /fh:jsf]

k|If]k0f ubf{ ;f] lzif{saf6 ljutdf k|fKt ePsf] /fh:jsf] /sdnfO{ cfwf/

dfGg' kb{5 . o;sfnflu laut % aif{df lglZrt zLif{ssf] cfDbfgLdf

ePsf] 36a9 / To;sf sf/0fx¿nfO{ ;d]t Wofg lbO{ cfufdL aif{sf

nflu /fhZjsf] k|If]k0f ug'{ kb{5 .

ljut jif{sf] pTkfbg /fh:j ;+sngsf] lzif{s M

l;=g+= cf=j= /fh:jsf] /sd

ljutsf] t'ngfdf

36L÷a9L k|ltzt km/s cfpgfsf] sf/0f

cg'dfg jf:tljs cg'dfg jf:tljs

!

@

#

$

%

-v_ Go"gtd / clwstd b/sf] xbM xfn sfg"gn] tf]s]sf] clwstd jf

Go"gtd s'g b/df /fh:j ;+sng ul/Psf] 5 < b/ a9fpg ;lsg]

;+efjgf 5 ls < b/ a9fpFbf s] slt /fh:j a9\g ;S5 < cflbsf]

ljZn]if0f u/L /fh:j k|If]k0f ug'{k5{ .

;|f]tsf] gfd ut cf=j=sf]

kl/df0f

clwstd

b/

hDdf

/sd

Go"gtd

b/

hDdf

/sd

xfnsf]

b/

hDdf

/sd

-u_ cfwf/df ePsf] kl/jt{g -36a9_ M k|To]s /fh:j ;|f]tsf cfwf/x¿df

ePsf] kl/jt{gnfO{ ;d]t cfwf/ dfgL /fh:jsf] k|a[lQ laZn]if0f ug'{ kb{5

/fh:j

c;"nLdf

cfPsf

ptf/

r9fjsf]

cWoog

P]g lgoddf

ePsf]

Joj:yf

s/sf]

cfwf/df

ePsf]

36\a9\

ahf/df

cfpg ;Sg]

kl/jt{g

cGt/

;DaGw

cfpg ;Sg]

hf]lvd

cjlwsf]

ls6fgL

k|fyldsL–

s/0fsf

cfwf/x¿


. h:t} ;jf/L s/df lhlj;n] lgdf{0f u/]sf jf lhla;nfO{ x:tfGt/0f

ul/Psf ;8sx¿sf] ;+Vof yk ePsf] 5 ls < k'/fgf ;8sx¿df ;jf/L

s/ nufpg ;lsg] ;+efjgf 5 ls < gofF cfwf/x¿sf] ;DefJotf s]

s:tf] /x]sf] 5, cflb h:tf ljifox¿df Wofg lbP/ ljZn]if0f ug'{kb{5 .

-3_ ahf/df cfpg] kl/jt{g M s/sf] bfo/f leq /x]sf :yfgLo pTkfbgsf]

ahf/df vkt x'g ;Sg] ;DefjgfnfO{ klg ljZn]if0f u/L /fh:jsf] k|a[lQ

x]g'{ kb{5 . h:t} s[lif pkh, vlgh tyf k|fs[lts ;|f]t cflb . pbfx/0fsf

nflu s'g} lhNnfdf ;8s lgdf{0f ;DaGwL 7"nf] kl/of]hgf ;+rfng ePsf]

5 eg] ;f] cjlwe/ pQm lhNnfdf lu6\6L, 9'Ëf afn'jfsf] vkt a9L x'g

;Qm5 . ahf/ vkt x]g{sf nflu j:t'sf] k|j[lQ cg';f/ :jb]zsf] ahf/ -

lhNnf leq / l5d]sL lhNnfx¿sf]] ahf/_ ljb]zsf] ahf/, :yfgLo cj:yf

cflbnfO{ ;d]t Wofg lbg'kb{5 .

-8=_ cGt/ lgsfo cGt/ ;DaGw M lh=lj=;=x¿sf] /fh:j ;+sng ug]{ sfo{nfO{

l5d]sL lhNnf / ltgLx¿sf] ef}uf]lns cjl:yltn] ;d]t k|efj kb{5 .

Pp6} ;|f]tdf l5d]sL lhNnfx¿ jLr s/sf] b/df cGt/ b]lvof] eg] sd

b/ ePsf] lhNnfsf] ;|f]tdf dfq rfk a9L x'g] tyf pRr b/ ePsf

lhNnfsf] /fh:j c;"nLdf sdL cfpg] ;Defjgf x'G5 . To;}n] /fh:j

k|If]k0fdf cGt/ lgsfo ;DaGw klg dxTjk"0f{ 5 h:tf] s[lif, l;+rfO{,

;8s, jg, vlgh ;DaGwL lhNnf l:yt sfof{nox¿ lhNnf k|zf;g

sfof{no, k|x/L sfof{no, cbfntx¿, dfnkf]t sfof{no, cfGtl/s /fh:j

sfof{no, eG;f/ sfof{no, lgdf{0f Joj;flos ;+3, gful/s ;dfh,

kqsf/ cflb;Fusf] ;'dw'/ ;DaGwn] /fh:j c;"nLdf ;sf/fTds k|efj

kfb{5 . o:t} ef}uf]lns cjl:ylt / ahf/ kIfnfO{ ljrf/ u/L

lh=lj=;=x¿n] ;+o'Qm ?kdf /fh:j k|If]k0f u/L ;|f]t kl/rfng ug{

;Qm5g\ .

-r_ hf]lvd kIf M k|j[lQ ljZn]if0f ubf{ ;+efljt hf]lvd kIfnfO{ klg Wofgdf

/fVg' kb{5 . o; cGt/ut /fh:j kl/rfngsf] :f|f]tn] jftfj/0fdf kfg]{

c;/, k|:tfljt s/ hgtfn] :jLsf/ ug{;Sg] jf g;Sg], s'g} gofF ;|f]tdf

s/ nufpFbf To;sf] pTkfbgdf gsf/fTds k|efj kfg]{ jf ;f] ljifo

/fli6«o gLlt ljk/Lt x'g] gx'g] h:tf ljifonfO{ ;d]t Wofgdf /fVg' kb{5 .

-5_ /fh:jsf] cfjlws k|If]k0f (Revenues Periodic Forecasting) M /fh:jsf]

cfjlws k|If]k0f eGgfn] Ps cfly{s aif{ eGbf a9L cjlwsf] /fh:jsf]

cg'dfg ug]{ sfo{ a'em\g' kb{5 . o;n] lhNnf ljsf; ;ldltsf] ;|f]tsf]

;'lglZrttf ub{5 / o;af6 of]hgf 5gf}6 / th'{df ug{ ;lhnf] x'G5 .

o;/L cfjlws k|If]k0f ubf{ cjlw tf]sL a9Ldf tLg aif{ ;Ddsf nflu

/.hZj k|If]k0f ug{ ;lsG5 . t/ o;/L ul/Psf] k|If]k0fnfO{ k|To]s jif{

k'g/fjnf]sg ug'{ clgjfo{ x'G5 . cfjlws /fh:j k|If]k0fsf] cfwf/

/fh:jsf] k|j[lQ ljZn]if0fnfO{ lng' kb{5 . o;sf cltl/Qm xfn pkof]udf

cfpg g;s]sf ;+efljt /fh:jsf ;|f]t, cfjlws of]hgfn] klxrfg u/]sf

;|f]t / ;+efJo >f]tx¿sf] k|aw{g ;DaGwL lhNnf ljsf; ;ldltsf] of]hgf

;d]tsf cfwf/df /fh:jsf] cfjlws k|If]k0f ug'{ kb{5 . lhNnf ljsf;

;ldltn] sfof{Gjogsf qmddf cg'udg tyf d"Nof+sg ug]{ / o;/L

cg'udg tyf d"Nof+sgaf6 cfPsf] k[i7kf]if0f (Feedback) sf] cfwf/df

x/]s jif{ kl/dfh{g u/L lg/Gt/ -rqmLo_ ?kdf tLg jif]{ k|If]k0f sfo{

D8


of]hgf tof/ ug'{ kb{5 .

\-h_ k|fyldstf lgwf{/0fsf nflu cfwf/x¿ M tYof+s ;+sng kmf/fdnfO{

tflnsLs/0f (Tabulation) ul/;s]kl5 To;sf] k/LIf0f / k|j[lQ ljZn]if0f

ug'{ kb{5 . o:tf] ljZn]if0f ul/;s]kl5 ;f]sf] cfwf/df pko'Qm ;|f]t 5gf}6

u/L ljz]if Wofg lbgsf nflu lgDg cfwf/df k|fyldsLs/0f ug{ ;lsG5 .

/fh:j cfDbfgL a9L x'g] .

bLuf] ?kdf /fh:j pknAw x'g] .

/fh:j ;+sngsf nflu k|zf;lgs vr{ sd nfUg] .

pko'Qm÷;+sng ug{ ;lsg] lsl;dsf] /fh:jsf] ;|f]t .

l5d]sL :yfgLo lgsfon] nufPsf s/x¿ .

To;n] kfg{ ;Sg] ;fdflhs cfly{s tyf jftfj/0fLo k|efj d"Nof+sg .

hgtfn] :jLsf/ ug{ ;Sg] vfnsf] .

Joj;foLx¿ cfkm} pT;flxt eO{ ug{ rfxg] If]q jf ljifox¿ .

oL ljleGg cfwf/x¿ / To;nfO{ k|efj kfg]{ tTjx¿nfO{ Wofg lbO{

lglZrt cjlwsf nflu /fh:jsf] k|If]k0f ul/G5 .

-s/sf b/df cfpg ;Sg] tGsfpkg / s/sf ;|f]tdf cfpg ;Sg] nrstf

ljZn]if0fsf nflu ;"q cg';"rL # x]g'{xf]nf_

^_ 5nkmn, k/fdz{, ;xdlt / l;kmfl/; -s_ ;/f]sf/jfnf M o;/L k|fKt ljj/0fnfO{ ;/f]sf/jfnfx¿ jLr ;xdlt

sfod u/L /fh:j ;+sng k4ltsf af/]df 5nkmn x'g' kb{5 . k|If]k0f

ul/Psf /fh:jsf ;|f]t / b/sf ljifodf ;/f]sf/jfnfx¿;Fu ;xdlt

sfod u/L lhNnf ljsf; ;ldltsf] sfof{non] lhNnf :t/Lo /fh:j

k/fdz{ ;ldltdf k]z ug'{ kb{5 . -v_ /fh:j k/fdz{ ;ldlt M /fh:j k/fdz{ ;ldltn] :yfgLo lgsfo -cfly{s

k|zf;g_ lgodfjnLdf pNn]v eP cg';f/ /fh:j ;|f]tsf cfwf/,

/fh:jsf b/ / ;du| k|:tfljt k|If]k0f pk/ 5nkmn / ;xdlt sfod

u/L c;"nL sfo{tflnsf ;d]t tof/ u/L lhNnf ljsf; ;ldltdf k]z

ug'{kb{5 .

-u_ lhNnf ljsf; ;ldltdf 5nkmn M lhNnf ljsf; ;ldltn] /fh:j k/fdz{

ljleGg

:t/df

5nkmn

l;kmfl/;

jif{ !

jif{ @

jif{ #


;ldltaf6 k|fKt k/fdz{ / ;|f]tsf] ljleGg cfofdx¿ h:tf] cfufdL

cfly{s jif{x¿sf] nflu k|To]s ;|f]tsf] pknAwtf, ;Defljt kl/rfng, ;f]

;|f]t kl/rfngsf] Joj:yfkg tyf nfut / ut ljut jif{sf] k|a[lQ

;d]tsf] cfwf/df lj:t[t 5nkmn u/L k|lt OsfO{ b/ ;d]t ePsf]

cfGtl/s cfosf] k|If]k0f u/L k|To]s ;|f]tsf] /fh:j c;"nL sfof{Gjog sfo{

of]hgf / ;+sng ug]{ tl/sf ;d]t lgwf{/0f ug'{ kb{5 . /fh:j ;+sng

7]s\sf k§f tyf sfof{no :jo+af6 u/fpg ;lsG5 . olb /fh:j 7]Ssf

k|s[ofaf6 ;+sng ug]{ eP /fh:j ;+sng ug]{ :yfgx¿, k|If]lkt s"n

c+sdf cg'dflgt k|zf;lgs vr{, 7]s]bf/sf] d'gfkmfsf] c+z, lgodfg';f/

nfUg] s/, ljut / rfn' jif{df ;+slnt /fh:j Pj+ lhNnfsf] :yfgLo

;fdflhs / cfly{s kl/j]zsf cfwf/df lglZrt k|ltzt eGbf a9L g36\g]

u/L af]nkqsf nflu Go"gtd 7]s cÍ / 7]s]bf/af6 /fh:j c;'nL

sfo{tflnsf ;d]t tof/ ug'{ kg]{5 . o;/L tof/ ePsf] /fh:j c;"nL

sfof{Gjog sfo{ of]hgfnfO{ lhNnf ljsf; ;ldltn] clGtd :jLs[ltsf

nflu lhNnf kl/ifb\df k]z ug'{ kb{5 .

&_ lhNnf kl/ifb\af6 ;|f]t, b/ / sfo{ of]hgf :jLs[lt

lhNnf:t/Lo /fh:j k/fdz{ ;ldltsf] ;xof]udf tof/ ul/Psf] /fhZj

;+sngsf pko'Qm ljlwsf cfwf/x¿ lhNnf ljsf; ;ldltdf 5nkmn u/L

lhNnf kl/ifb\\df s/, b:t'/, z'Ns, dxz'n tyf cGo cfDbfgL ug{ ;Sg] If]q /

To;af6 cfDbfgL x'g;Sg] /sdsf] cg'dfg k]z ug'{ kb{5 . lhNnf kl/ifb\\n]

o;/L /fh:jsf ;|f]t / b/x¿ :jLs[lt ubf{ lhNnf ljsf; ;ldltaf6 k|:t't

ul/Psf] /fh:j c;"nL sfo{fGjog sfo{ of]hgfdf ;d]t lj:t[t 5nkmn u/L

cfjZostf cg';f/ kl/dfh{g u/L :jLs[t ug'{ kb{5 . lhNnf kl/ifb\\af6 kfl/t

;|f]tx¿df tf]lsPsf] b/df s/, b:t'/ cflb nufpg sfg'gL dfGotf k|fKt ub{5 .

:jLs[lt

*_ k|rf/–k|;f/ lhNnf kl/ifb\\af6 kfl/t lg0f{o sfof{Gjogdf k|efjsf/Ltfsf nflu

;j{;fwf/0f hgtfnfO{ hfgsf/L u/fO{G5 . kl/ifb\af6 kfl/t /fh:j c;"nL

sfof{Gjog sfo{of]hgf / :jLs[t /fh:jsf ;|f]tut b/x¿nfO{ ;fj{hlgstfsf]

nflu ljleGg dfWodx¿sf] k|of]u ug{ ;lsG5 . h:t} M k'l:tsfsf] ?kdf jf

kqklqsfdf k|sfzg, ;"rgf kf6L tyf ;fj{hlgs :yndf 6fF; ug]{ cflb .

;fj{hlgs

(_ sfof{Gjog lhNnf ljsf; ;ldltn] k|:tfj u/]sf s/sf ;|f]t tyf b/df :jLs[lt

k|fKt ePkl5 :yfgLo lgsfo -cfly{s k|zf;g_ lgodfjnL @)%^ df pNn]lvt

sfo{ljlwsf ;fy} lhNnf kl/ifb\af6 :jLs[t sfo{of]hgf jdf]lhd sfof{Gjog

ug'{kb{5 .

k|If]lkt

/fhZj

sfof{Gjog

!)_ cg'udg /fhZj ;+sng ;DaGwL sfo{of]hgfsf] sfof{Gjogsf] ljifonfO{ lhNNff

ljsf; ;ldlt / /fhZj k|If]k0f sfo{ 6f]nLn] lg/Gt/ cg'udg u/L b]lvPsf

jfwf Jojwfgx?nfO{ lg/fs/0f ug{'kb{5 . rfn' jif{sf] cg'udgdf b]lvPsf jfwf

Jojwfgsf ljleGg kIfx?nfO{ dWogh/ u/]/ cfufdL jif{x?df ;f]xL k|s[ltsf

;d:ofx? cfpg glbg] tkm{ Wofg lbg'kb{5 .

k|If]lkt

/fhZjsf]

cg'udg

!!_ ;dLIff / d"Nof+sg o; k|sf/ lhNnf kl/ifb\\af6 cg'dfg u/] adf]lhd s/, b:t'/ c;'n pk/

eP gePsf] tyf s'g} afwf Jojwfg cfPdf To;sf] ;dfwfgsf nflu rf}dfl;s

;dLIff

D8


?kdf ;dLIff ug'{ kb{5 . o;/L cg'udg tyf d"Nof+sgaf6 cfPsf] k[i7kf]if0f

(Feedback) sf] cfwf/df x/]s jif{ kl/dfh{g u/L lg/Gt/ -rqmLo_ ?kdf tLg

jif]{ k|If]k0f sfo{ of]hgf tof/ ug'{ kb{5 .


@= /fh:j k|If]k0f / ljleGg lgsfo jLrsf] cGt/;DaGw M

-s_ df}h'bf cGt/;DaGwsf ljifox¿ -v_ ck]lIft cGt/;DaGwsf ljifox¿

-u_ ;+o'Qm ?kdf /fh:j k|If]k0f / kl/rfng ug{ ;lsg] -3_ cGt/ ;DaGwsf] dxTj -ª_ /fh:j k/fdz{ ;ldltdf l;kmfl/; ug]{

:yfgLo :jfoQ zf;g P]g cg';f/ lhNnf ljsf; ;ldlt, gu/kflnsf / ufpF ljsf;

;ldltx¿ :yfgLo lgsfosf] ?kdf /x]sf 5g\ . P]gn] oL tLgj6} lgsfonfO{ :jfoQ lgsfosf]

?kdf :yflkt u/]sf] 5 / 5'6\6f 5'6\6} lsl;dn] sfd, st{Jo / clwsf/sf] Joj:yf klg u/]sf]

5 . oyfy{df lhNnf ljsf; ;ldltsf] cfˆgf] cnUu} If]q x'Fb}g . ;du|tfdf lhNnf leqsf

uf=lj=;= / gu/kflnsfsf] If]q g} lhNnf ljsf; ;ldltsf] sfo{ If]q xf] . o;sf cltl/Qm sfo{

If]qsf b[li6sf]0fn] lhNnf l:yt cGo ljifout zfvf÷sfof{nox¿sf] sfo{ If]q klg ltg}

uf=lj=;= / gkf x'g\ . ;a} lgsfoaf6 tf]lsPsf sfo{ lhDd]jf/Lx¿ ;dfg If]qdf sfof{Gjog

x'G5g\ . o; ;Gbe{n] klg :yfgLo txdf :yfgLo lgsfo / cGo ljifout lgsfox¿ ;d]t

cfk;L ;xof]u / ;dGjosf nflu cGt/ ;DalGwt /x]sf x'G5g\ .

ljleGg txsf :yfgLo lgsfo / ljifout lgsfox¿ ;d]tsf jLrsf] cGt/ ;DaGwsf

af/] :yfgLo :jfoQ zf;g P]g / lgodfjnLdf ul/Psf sltko Joj:yfx¿af6 :ki6 x'g ;S5 .

o;sf cltl/Qm lhNnf ljsf; ;ldltsf] /fh:j k|If]k0fsf ;DaGwdf ljleGg txsf :yfgLo

lgsfo / ljifout zfvf÷sfof{nox¿sf] yk e"ldsf / cGt/;DaGwn] ;d]t c? dxTjk"0f{

e"ldsf v]Ng] ub{5 . /fhZj k|If]k0f ug]{ sfo{df ck|ToIf ?kdf ;DalGwt /x]/ klg dxTjk"0f{ of]ubfg lbg]

cGo lgsfox? klg lhNnfdf /x]sf x'G5g\ . pbfx/0fsf nflu cbfnt, lhNnf k|zf;g sfof{no,

lhNnf k|x/L sfof{no cflbsf] ;sf/fTds ;xof]uaf6 lhNnf ljsf; ;ldltn] k|If]k0f ug]{

/fhZj c;"nLdf 7f]; of]ubfg k|fKt x'G5 . kmn:j?k lhNnf ljsf; ;ldltn] hgtfnfO{ k|bfg

ug]{ ;]jf ;'ljwfdf j[l4 x'g hfG5 .

D8


df}h'bf cGt/;DaGwsf ljifox¿ lhNnf ljsf; ;ldlt / lhNnf kl/ifb\sf] u7g cfwf/ ufpF / gu/ kl/ifb\

x'g] -P]gsf] bkmf !&^_

lhNnf kl/ifb\åf/f ul7t ;ldltdf ufpF / gu/ kl/ifb\sf] k|ltlglwTj x'g]

-bkmf !&@_

lhNnf ljsf; of]hgfsf] cfwf/ ufpF / gu/ kl/ifb\af6 k|fKt of]hgf -

bkmf !(%_

lhNnf ljsf; of]hgf th'{df ubf{ lh=lj=;=n] ljifout lgsfox¿, ljQLo

;+:yf, pBf]u jfl0fHo ;+3, u};;, gu/kflnsf k|d'v tyf uf=lj=;=

dxf;+3 ;d]tsf] k|ltlglwTjdf of]hgf th'{df uf]li7 ug'{ kg]{ -lgod !((_

ljifout of]hgf th'{df ;ldlt, PsLs[t of]hgf th'{df ;ldltsf] Joj:yf -

lgod !((_

lhNnf ljsf; of]hgfsf] nufgLsf] ;|f]t ;+o'Qm ?kdf lh=lj=;=sf] cfˆg}

;|f]t ;fwg, ;/sf/L cg'bfg, ljifout dGqfnoaf6 k|fKt, cGo ;+3

;+:yfx¿af6 k|fKt x'g] nufgLsf] Joj:yf -P]g bkmf !(^_

:yfgLo lgsfox¿ jLr /fh:j afF8kmfF8sf] Joj:yf -bkmf @!%,@!*,@@!_

lhNnf clen]v tyf ;"rgf s]Gb|df ;j} :yfgLo lgsfosf] ;"rgfsf]

Joj:yf -bkmf @!@_

uf=lj=;=sf] cfGtl/s n]vfk/LIf0f lh=lj=;=sf] n]vfk/LIf0f zfvfaf6 x'g]

Joj:yf -bkmf ^(_

;j} :yfgLo lgsfox¿sf] ljQLo kIfsf] ;d;fdlos ;'wf/sf nflu

:yfgLo lgsfo ljQLo cfof]usf] Joj:yf -bkmf @#&_

k|fylds lzIff, s[lif, kz' :jf:Yo cflb ljifout lgsfox¿sf] sfo{qmd

tyf ah]6 lhNnf kl/ifb\\af6 :jLs[t u/L lhNnf ljsf; sf]if dfkm{t

lgsf;f k|fKt x'g] u/]sf] .

P]gdf pNn]lvt

cGt/

;DaGwx¿

-v_ ck]lIft cGt/;DaGwsf ljifox¿ /fh:jsf] k|If]k0f ubf{ lhNnf l:yt ljleGg lgsfox¿af6 ;|f]t

;DaGwL ;"rgf / tYofÍx¿sf] cfjZostf /xG5 . lhNnfdf sfod /x]sf]

;8s, l;+rfO{, ljB't, vfg]kfgL nufotsf k"jf{wf/, lhNnfsf] k|fs[lts ;|f]t,

lhNnfdf pTkfbg eO{ lgsf;L x'g] pTkfbgx¿, ko{6sLo :yn / ;+efljt

k"jf{wf/, cflb ljifosf] cWofjlws ljj/0f lhNnf ljsf; ;ldltn] k|fKt ug{

;Sbfdfq /fh:j k|If]k0f oyfy{sf] glhs x'g ;Sb5 . o;sf nflu lgDg

kIfx¿nfO{ Wofg lbg' cfjZos 5 /fh:jsf ;|f]tx¿ ;DaGwL ljifo h:tf] –

k"jf{wf/, k|fs[lts ;|f]t, kz' rf}kfof, vfBfGg tyf lhNnfsf] cGo

pTkfbg, lgsf;Lsf] cj:yf, lhNnf leqsf] hUuf / ltgsf] lsl;d, jg,

vfgL, ko{6g cflbsf] oyfy{ tYofÍ ;DalGwt lgsfo;Fu /x]sf] x'G5 .

/fh:jsf ;|f]tx¿ ;DaGwL ;DalGwt lgsfodf /x]sf] ;"rgf / tYofÍ

lhNnf ljsf; ;ldltn] lgoldt ?kdf k|fKt ug{ ;Sg] Joj:yf x'g' kb{5 .

lhNnf ljsf; ;ldltaf6 ;"rgf / tYofÍx¿ lgoldt ?kdf

cWofjlws ul/g' kb{5 .

lhNnf ljsf; ;ldltsf] /fh:j k|If]k0f ;DaGwL uf]li7 / 5nkmndf

;/f]sf/jfnfx¿sf] ;ls|o ;xeflutf ck]lIft /x]sf] x'G5 .

lhNnf ljsf; ;ldlt / ;/f]sf/jfnfx¿ jLr ;xof]u tyf ;dGjosf]

cfjZos cGt/

;DaGw


jftfj/0f x'g' kb{5 . -u_ ;+o'Qm ?kdf /fh:j k|If]k0f / kl/rfng ug{ ;lsg]

:yfgLo lgsfosf] If]q leq ljleGg gfsfx¿ x'g ;Sg] / ToxfFaf6

lgsf;L k}7f/L x'g] ;|f]tx¿df 5'6\6f 5'6\6} s/ nufpg sl7g x'g hfg] x'Fbf

ef}uf]lns cjl:ylt / /fh:j ;|f]tsf] k|s[ltsf cfwf/df b'O{ jf ;f] eGbf a9L

lhNNff ljsf; ;ldltx¿n] jf lh=lj=;= / uf=lj=;=÷gu/kflnsfx¿n] ;+o'Qm

?kdf /fh:j k|If]k0f u/L kl/rfng ug{ ;Sg]5g\ . o;/L ;+o'Qm ?kdf /fh:j

kl/rfng ubf{ klg o;} cg'?ksf] sfo{ ljlw cjnDjg ug{ ;lsG5 .

pbfx/0fsf nflu sf7df08f} pkTosfsf tLg} lhNnfx¿n] pkTosf leq ljqmL

x'g] / lgsf;L x'g] lu6L 9'Ëf jfn'jfsf] ;+o'Qm ?kdf /fh:j k|If]k0f / c;"n

ubf{ k|efjsf/L ePsf] 5 . o;/L :yfgLo lgsfox?n] ;+o'Qm ?kdf /fhZj

kl/rfng ubf{ k|fKt /sd afF8kmfF8 ug]{ ljifodf tL lgsfox? jLr ;xdlt

sfod eP cg';f/ ug'{kb{5 .

:yfgLo

lgsfox¿ jLr

cfk;L cGt/

;DaGw

-3_ cGt/ ;DaGwsf] dxTj o;/L lhNnf ljsf; ;ldltsf] /fh:j k|If]k0fsf ;Gbe{df ljleGg ljifout

lgsfo tyf cGo ;/f]sf/jfnfx¿sf] cxd e"ldsf x'g] b]lvG5 . oL

;/f]sf/jfnfx¿ jLr cGt/;DaGw sfod gePdf lhNnfsf] /fh:jsf

;|f]tx¿sf] klxrfg / To;df :yfloTj cfpg ;Sb}g . h;n] ubf{ log}

;/f]sf/jfnfx¿nfO{ g} k|ToIf ck|ToIf ?kdf c;/ kg{ hfg] x'G5 . h:t}M–

/fh:jsf ;|f]t klxrfgdf ;d:of,

/fh:jsf ;|f]tdf :yfloTj gcfpg] ;Defjgf,

s/bftfx¿nfO{ dsf{ kg{ ;Sg],

;|f]tsf] rf]/L tyf u}/sfg"gL pkof]u x'g] vt/f ,

ljifout lgsfox¿nfO{ lh=lj=;=af6 yk cg'bfg jf sfo{qmd k|fKt x'g]

;Defjgf sd,

lhNnf ljsf; ;ldltsf] ljsf; lgdf{0f sfo{ k|efljt x'g] .

cGt/

;DaGwsf]

e"ldsf

-ª_ /fh:j k/fdz{ ;ldltdf l;kmfl/; ug]{ :yfgLo lgsfo -cfly{s k|zf;g_ lgodfjnL, klxnf] ;+zf]wg @)^!

df lhNnf ljsf; ;ldltn] p7fpg] s/, ;]jf z'Ns, b:t'/ cflbsf] b/

l;kmfl/; ug{ / s/ k|zf;gdf b]lvPsf lhNnf :t/Lo ljjfbx¿sf] ;dfwfg

ug{sf nflu ;'emfj lbg lhNnf ljsf; ;ldltsf ;efkltsf ;+of]hsTjdf

Ps /fh:j k/fdz{ ;ldlt /xg] Joj:yf k|:tfljt ul/Psf] 5 .

/fh:j k|If]k0f ul/;s]kl5 /fh:j k/fdz{ ;ldltdf k7fpg' kg]{5 .

/fh:j k/fdz{ ;ldltn] k|If]lkt /fh:jsf ljljw kIfx¿df cWoog u/L

:jLs[ltsf nflu lhNNff ljsf; ;ldlt dfkm{t lhNnf kl/ifb\\df k]z ug]{5 .

/fh:jsf b/

l;kmfl/;

s/ ;DaGwL

ljjfb

;dfwfgsf

nflu ;'emfj

D8


efu 2 M cled'lvs/)fsf

ljifo j:t'x?

;/f]sf/jfnfx?nfO{ /fhZj k|If]k0fsf ;DaGwdf cled'vLs/0f ubf{ o;

efudf plNnlvt ljs]Gb|Ls/0f / laQLo ljs]Gb|Ls/0fsf] ;}4flGts kIf, P]g

sfg"gsf] Joj:yf, lhNnf ljsf; sf]ifsf] Joj:yf, /fhZj k|If]k0fsf ;a}

r/0fx?, ;/f]sf/jfnfx?;Fusf] cGt/;DaGw / ;"rgf ;+sngsf ;a}

kmf/fdx?sf af/]df :ki6 hfgsf/L u/fpg' kb{5 .

D8


!= ljs]Gb|Ls/0f / k|d'v cjwf/0ffx?M

-s_ ljs]Gb|Ls/0fsf If]qdf k|of]u x'g] k|d'v zAbfjnLx?

-v_ ljs]Gb|Ls/0fsf k|sf/x? -u_ ljs]Gb|Ls/0fsf] lhn]jL

-s_ ljs]Gb|Ls/0fsf If]qdf k|of]u x'g] k|d'v zAbfjnLx? (Terminology)

s]Gb|Ls/0f (Centralization): ljQLo clwsf/, lg0f{o ug]{ clwsf/, k|zf;lgs Pj+ Joj:yfksLo clwsf/

;/sf/sf] s]Gb|Lo txdf l;ldt /xg] cj:yf g} s]Gb|Ls/0fsf] cj:yf xf] . o;df

txut lgsfox?nfO{ sfo{sf] lhDd]jf/L lbOPsf] x'G5 / dflyNnf] lgsfo k|lt

pQ/bfoL x'g'kg]{ x'G5 t/ lhDd]jf/L axg ug{sf] nflu cfjZos kg]{ lg0f{o ;DaGwL

clwsf/sf] k|Tofof]hg ul/Psf] x'Fb}g . s]Gb|Lo ;/sf/n] g} ;Dk"0f{ lg0f{osf] clwsf/

u|x0f u/L s]Gb|af6 lgb]{lzt Pj+ lgolGqt sfo{ k|0ffnL ;+rfng x'G5 . h;n] ubf{

ljleGg txut lgsfox?sf] pQ/bfloTjsf] k|fyldstf hgtf k|lt eGbf dflyNnf]

lgsfo k|lt x'G5 .

s]Gb|af6

k"0f{ ?kdf

lgb]{lzt Pj+

lgolGqt

sfo{ k|0ffnL

sfo{af]em :yfgfGt/0f (Deconcentration): sfo{jf]em :yfgfGt/0f To:tf] cj:yf xf], h;df s]Gb| ;/sf/sf] sfo{af]em

sd ug{sf nflu ljQLo clwsf/, lg0f{o ug]{ clwsf/ / Joj:yfkgsf] lhDd]jf/L

s]Gb|Lo ;/sf/sf] ljleGg txut sfof{nonfO{ :yfgfGt/0f ul/Psf] x'G5 . o;n]

tNnf] txsf sfof{nox?nfO{ lg0f{o ug]{ clwsf/ k"0f{?kdf lbPsf] x'Fb}g . :yfgLo

:t/sf lgsfon] s]Gb| ;/sf/sf] k|ToIf k|zf;lgs lgoGq0f / lgb]{zgdf lhDd]jf/L

axg ug'{kg]{ x'G5 .

s]Gb|sf]

k|ToIf

k|zf;lgs

lgoGq0f /

lgb]{zgdf

;~rflnt

clwsf/ k|Tofof]hg (Delegation): clwsf/ k|Tofof]hg To:tf] cj:yf xf] hxfF :yfgLo txdf s]Gb|Lo

;/sf/åf/f tf]lsPsf] gLlt lgdf{0f ug{ / ;fj{hlgs k|zf;lgs sfo{x? ug{sf nflu

k|ToIf jf ck|ToIf ?kdf s]Gb| lgolGqt ;+3 ;+:yfx?nfO{ clwsf/sf] k|Tofof]hg

u/]sf] x'G5 . o;df s]Gb|n] cw{ :jfoQ ;+:yf÷;+:yfgx?nfO{ :yfgLo :t/df

pBf]uwGbf :yfkgf / ;+rfng, oftfoft, ;fj{hlgs ;]jf, a:tL ljsf;, cfly{s

ljsf; cflb ;DaGwL clwsf/ k|Tofof]hg u/]sf] x'G5 .

s]Gb|sf]

ck|ToIf

?kdf

lgoGq0f x'g]

k|0ffnL

clwsf/ lgIf]k0f (Devolution): :yfgLo lgjf{lrt lgsfonfO{ lg0f{o k|lqmof, ljQLo ;|f]t Joj:yfkg Pj+

sfof{Gjogdf clwsf/sf] x:tfGt/0f ug'{ g} lgIf]k0f xf] . lgIf]k0f k|lqmofn] :yfgLo

lgsfosf] :yfgLo:t/;Dd :jfoQ ;+:yfsf] ljsf; ug{ ;xof]u ub{5 . o;n] :yfgLo

lgsfonfO{ cfˆgf] k|ltlglw 5gf}6 ug{, Ifdtfsf] ljsf; ug{ / P]g, lgod cg';f/

cfo ;|f]t kl/rfng Pj+ lgoGq0f ug{ :jfoQtf k|bfg ub{5 . lgIf]k0fsf] cj:yfdf

:yfgLo lgsfox? hgtfk|lt k|ToIf pQ/bfoL x'G5g\ .

:jtGq ?kdf

P]g lgod

cGtu{t

kl/rfng /

lgoGq0fsf]

lhDd]jf/L

k|bfg

ahf/ ljs]Gb|Ls/0f (Market Decentralization)

ahf/ ljs]Gb|Ls/0fn] ;/sf/af6 hgtfnfO{ ;]jf k|bfg ug{ k"/f ug'{kg]{

sfo{ lhDd]jf/LnfO{ ahf/df k|lt:kwf{Tds ?kdf 5f]8Llbg] / ;/sf/n] ;xhstf{

;/sf/n]

ug'{kg ]{ sfo{

ahf/nfO{


tyf lgofdssf] sfo{ ug]{ ub{5 . o;df ahf/ ;+oGq k|lt:kwf{sf] cfwf/df

;+rfng x'G5 . ;/sf/n] ahf/nfO{ pko'Qm jftfj/0f tof/ ug]{ sfo{ ub{5 .

lbg]

D8


-v_ ljs]Gb|Ls/0fsf k|sf/x?

ljs]Gb|Ls/0f (Decentralization):

dflyNnf] tx cyf{t s]Gb|Lo ;/sf/df /x]sf :yfgLo :t/sf sfd, st{Jo /

clwsf/x? sfg'g adf]lhd tNnf] txdf x:tfGt/0f ug'{ g} ljs]Gb|Ls/0f xf] . csf]{

zAbdf :yfgLo :t/df hghLjgnfO{ c;/ kfg{] vfnsf ;Dk"0f{ lhDd]jf/Lx?

:yfgLo lgsfonfO{ k|bfg u/L ltgnfO{ ;an, ;Ifd / lqmofzLn agfpg' g}

ljs]Gb|Ls/0fsf] d"n nIo xf] .

cyf{t ljs]Gb|Ls/0fn] ;/sf/sf] dflyNnf] txaf6 tNnf] txdf

Joj:yfksLo, ljQLo, Goflos tyf k|zf;sLo clVtof/L x:tfGt/0f k|lqmofnfO{

a'emfpF5 . ljs]Gb|Ls/0fnfO{ k|d'v ?kdf tLg lsl;ddf juL{s/0f ul/Psf] 5 M

!_ /fhg}lts ljs]Gb|Ls/0f

@_ ljQLo ljs]Gb|Ls/0f

#_ k|zf;lgs ljs]Gb|Ls/0f

sfg'g

adf]lhd

cfjZos

clwsf/x?

:yfgLo

:t/df

x:tfGt/0f

!_ /fhg}lts ljs]Gb|Ls/0f (Political Decentralization)

/fhg}lts ljs]Gb|Ls/0fn] gful/s ;dfh tyf lgjf{lrt hgk|ltlglwx?nfO{

;fj{hlgs lg0f{o k|lqmofdf clwsflws clwsf/ k|bfg ug]{ p2]Zo /fv]sf] x'G5 .

o;n] of]hgf th'{df, sfof{Gjog, gLlt lg0f{o cflbdf j[xt hg;xeflutfdf

hf]8 lbOG5 . o;df :yfgLo hgk|ltlglwx?n] :yfgLo :t/sf] hgtfsf]

cfjZostf / rfxgf /fd|f];Fu a'em\g ;S5g\ eGg] ljZjf; ul/G5 .

clwsf/

k|bfg

@_ ljQLo ljs]Gb|Ls/0f (Fiscal Decentralization)

ljQLo lhDd]jf/L ljs]Gb|Ls/0fsf] d'Vo tTj xf] . ljQLo ljs]Gb|Ls/0f

:yfgLo lgsfonfO{ :ki6 sfo{ lhDd]jf/L, ;f] lhDd]jf/L k"/f ug{ kof{Kt ljQLo

;|f]tsf] Joj:yf, cfGtl/s /fhZj jf cg'bfgsf] dfWodaf6 ljQLo lg0f{o ug]{

clwsf/ / Joj:yfkgsf] sfo{ lhDd]jf/L k|bfg ug]{ cjwf/0ff xf] .

ljQLo

lg0f{o /

Joj:yfkg

#_ k|zf;lgs ljs]Gb|Ls/0f (Administrative Decentralization)

k|zf;lgs ljs]Gb|Ls/0fn] ;/sf/sf ljleGg lgsfox?af6 ;fj{hlgs ;]jf

pknAw u/fpg k|of]u ePsf] clwsf/ / lhDd]jf/Lx? :yfgLo txdf k|jfx ug]{

lqmofsnfknfO{ bzf{pFb5 . of] s]Gb|Lo ;/sf/af6 ljleGg sfo{ut lgsfox?df

of]hgf, ljQ Pjd\ Joj:yfkg ;DaGwL lhDd]jf/Lsf] x:tfGt/0f xf] .

ljz]if u/]/ k|zf;lgs ljs]Gb|Ls/0f :yfgLo txsf lgsfox?nfO{ /fhg}lts

/ ljQLo ljs]Gb|Ls/0faf6 k|fKt clwsf/ / lhDd]jf/L k"/f ug{ Ifdtfjfg

agfpg] ljifo;Fu ;DalGwt 5 .

of]hgf,

ljQLo /

Joj:yfkg

24 :yfgLo lgsfo ljQLo cfof]usf] ;lrjfno

-u_ ljs]Gb|Ls/0fsf] lhn]jL

k|efjsf/L;]jf k|jfx

hgtf

:yf=:jf=zf= P]g

hgtf

;+;b

sfg"g

ljQLo cg'zf;g / n]vf k/LIf0f

Gofokflnsf

gful/s ;dfh uf]7fnf] -kx/]bf/_ l;¶L ahfpg] -z+v 3f]if_

cGt/ ;/sf/L ljQLo x:tfGt/0f

:yfgLo ;/sf/sf] C0f

/fhZj ;DaGwL clwsf/

vr{ Joj:yf ;lxt lhDd]jf/L ;'Dkg]

sfo{

ljQLo k|fljlws ;xof]u cfo j[l4

;+:yfx?

dfgj ;+zfwg

cGt/f{li6«o u}/;/sf/L ;+:yfx? hg;xefuLtf jftf{nfk k/fdz{, ;/;Nnfx pkef]Qmf ;ldltsf] ;+nUgtf

;]jf k|jfxdf j}slNks pkfox? lghL ;/sf/L ;fem]bf/L u}/ ;/sf/L ;+:yfx? lghL 7]s]bf/x?

bft[ ;+:yf

clVtof/ b'?kof]u cg';Gwfg cfof]u

lgIf]k0f sfo{sfl/0FL

;Ifdtfsf tTjx?

k|hftGq

kl/b[li6

:jfldTj

;xof]u÷;dGjo

kf/bzL{tf

hjfkmb]lxtf

Joj;flostf

D8


-ª_ ljs]Gb|Ls/0f 3§ tnsf] j[Qlrqn] ljs]Gb|Ls/0f k|lqmofsf ;Ifdtfsf dxTjk"0f{ tTjx? /

ltgLx?sf] ;DaGwnfO{ k|i6\ofpF5 .

;Ifdtfsf tTjx?sf cGo ljj/0fx? lgDg jdf]lhd 5g\ M

!= k|hftGq (Democracy) M k|d'v ;jfn (Key Issue) M lgjf{rgsf] k|lqmofåf/f ;a} hgtfsf] ;xeflutfdf

:jtGq ?kdf cfˆgf k|ltlgwL lglZrt cjlwsf nflu 5gf}6 ug{

kfpg] clwsf/sf] ;'lglZrttf .

k|d'v cfjZostf M :jtGq Gofokflnsf, Joj:yflksf, sfo{kflnsf / jfs

:jtGqtf

k|d'v dfGotf M ;j{dfGo dtflwsf/ / zflGtk"j{s ;+:yfut zlQmsf] kl/jt{g .

:jtGqtfsf]

clwsf/

@= kl/b[li6 (Vision) M k|d'v ;jfn (Key Issue) M :ki6 lbzf lgwf{/0f -s]sf nflu÷lsg <_

k|d'v cfjZostf M g]t[Tj / b[li6sf]0f

k|d'v dfGotf M pHHjn eljZosf nflu k|lta4tf / l;4fGtdf ljZjf;

sfo{

lbzfsf]

:ki6tf

#= :jfldTj (Ownership) M k|d'v ;jfn (Key Issue) M ;fwg ;|f]t dfly lg0f{o ug]{ sfg'gL dfGotf k|fKt

:jfoQ lgsfo, h;n] hjfkmb]xLtf / kf/blz{tfnfO{ ;F:yfut

?kdf :yfkgf ug{ lg0ff{os e"ldsf lgjf{x u5{ .

k|d'v cfjZostf M :ki6 gLltut sfg'gL clwsf/

k|d'v dfGotf M gLltut ?kdf zlQm / clVtof/Lsf] :ki6tf

gLltut

:ki6tf

gLlt

ljQLo

k|zf;g÷

Ifdtf

;Ifdtfsf tTjx? k|hftGq kl/b[li6 (Vision) :jfldTj kf/bzL{tf hjfkmb]xLtf Joj;flostf ;xof]u÷;dGjo

k|efjsf/L ;]jf k|jfx


$= kf/blz{tf (Transparency) M k|d'v ;jfn (Key Issue) M ;fj{hlgs dfldnfx?sf] ;fj{hlgs If]qaf6}

sfof{Gjog

k|d'v cfjZostf M ;";'lrt x'g] sfg'gL clwsf/

;fj{hlgs dfldnfx?sf] cg'udg

k|sfzg :jtGqtf

k|d'v dfGotf M v'Nnfkg, OdfGbfl/tf / ;fj{hlgstf (Straight Forwordness)

;fj{hlgs–

tfdf hf]8

%= hjfkmb]xLtf(Accountability) M k|d'v ;jfn (Key Issue) M cfˆgf sfo{x?k|lt g]t[Tj Pj+ sd{rf/L ju{sf]

hjfkmb]xLtf÷hjfkm lbg] bfloTj

k|d'v cfjZostf M clVtof/Lsf] :ki6 gLltut k|fjwfg

sfo{ If]qut zt{, sfo{ ljj/0f, cfrf/ ;+lxtf, gLlt

lgod cflbsf] :ki6tf

;doa4 / lgZkIf sfof{Gjog

k|d'v dfGotf M cfk"mn] u/]sf sfo{x?k|ltsf] JolQmut hjfkmb]xLtf

st{Jo–

lgi7tf

^= Joj;flostf (Professionalism) M k|d'v ;jfn (Key Issue) M u'0ffTds ;]jfsf] nflu cfjZos, of]Uo nufgL,

k|lta4tf / :ki6 p2]Zosf] h?/L x'G5 .

k|d'v cfjZostf M Joj;flostfdf cfwfl/t sfo{ ug{sf nflu pko'Qm

jftfj/0fsf] >[hgf -p2]Zod"ns, kmfObfhgs / u'0ffTds_

k|d'v dfGotf M ;]jf

;]jfd"ns

&= ;xof]u / ;dGjo (Cooperation /Coordination) M k|d'v ;jfn (Key Issue) M u'0ffTds kl/0ffd k|fKtLsf] nflu ;DalGwt

;+:yfx?sf] sfo{ut 3lgi7tf

k|d'v cfjZostf M ;xof]u / ;dGjosf] ;'lglZrttfsf nflu k|efjsf/L ;+oGq

k|d'v dfGotf M ;fem]bf/L, v'Nnfkg, ;fd"lxs / ;xefuLd"ns sfo{

cfk;L

;DaGw

D8


@= ljQLo ljs]Gb|Ls/0f (Fiscal Decentralisation) sf] kl/roM

;/sf/L If]qut ;+/rgf / ljQLo k|0ffnLn] cGt/;/sf/L ljQLo ;DaGw /

ljQLo ljs]Gb|Ls/0fnfO{ k|:t't ub{5 . g]kfndf s]Gb|Lo k|zf;g / :yfgLo lgsfox? -

h:t}– lh=lj=;=, uf=lj=;= / gu/kflnsfx?_ nfO{ sfg'gt cf–cfˆgf] sfo{If]q lgwf{/0f

ul/Psf] 5 . ;/sf/sf] ljleGg txut :t/ cg';f/ lhDd]jf/Lsf] ljefhg klg km/s

km/s x'g] ub{5 . k"0f{ ?kdf s]Gb|Ls[t zf;g k4lt ePsf /fi6«x?df d'Votof lg0f{o

ug]{ clwsf/ / ljQLo clwsf/ s]Gb|df g} l;ldt /x]sf] x'G5 . g]kfn h:tf] ef}uf]lns,

;fdflhs / ;f+:s[lts ljljwtf ePsf] /fi6«df s]Gb|df l;ldt /x]sf] lg0f{o k|lqmofn]

;]jf k|bfgdf 7"nf] ;d:of pTkGg x'G5 .

ljs]lGb|t zf;g k|0ffnL cg';f/ ;/sf/sf ljleGg txx?nfO{ :ki6 sfo{

lhDd]jf/L, ;f] lhDd]jf/L k"/f ug{ cfGtl/s ;|f]t tyf cg'bfgaf6 ;fwgsf] Joj:yf u/L

:yfgLo lgsfonfO{ :jfoQtf k|bfg ub}{ ;Ifd, ;'b[9 / k|efjsf/L agfpg' ljQLo

ljs]Gb|Ls/0fsf] cjwf/0ff xf] . of] cjwf/0ffn] :yfgLo lgsfonfO{ lglZrt ljQLo

clwsf/x? k|of]u ug{ :jfoQtf k|bfg ub{5 . :yfgLo lgsfox? ;f]xL adf]lhd :yfgLo

hgtfk|lt hjfkmb]xL x'G5g\ . sfo{af]em :yfgfGt/0f (Deconcentration) / clwsf/

k|Tofof]hg (Delegation) af6 dfq To:tf] vfnsf] ljQLo clwsf/ k|fKt x'g g;Sg]

ePsfn] o;n] hgtfk|lt pQ/bfoL / hjfkmb]xL x'g] lgIf]k0f (Devolution) sf] dfu

ub{5 .

ljQLo ljs]Gb|Ls/0fsf cfofd -If]q_ x? (Dimensions) ljQLo ljs]Gb|Ls/0fsf] ;du| :j?kdf ljleGg cfofdx?

5g\ . oL cfofdx?sf] qmda4 sfof{Gjogdf g} o;sf] ;kmntf

lge{/ ub{5 . oL cfofdx?nfO{ ljQLo ljs]Gb|Ls/0fsf] d'Vo

vDafsf] ?kdf lnOG5 .

!_ vr{ Joj:yf ;lxt lhDd]jf/L ;'Dkg] sfo{ (Expenditure

Assignment)

vr{ Joj:yf ;lxt lhDd]jf/L ;'Dkg] sfo{n] ;/sf/sf

ljleGg txsf] sfo{ lhDd]jf/Lx? s] s] x'g\ / Ps cfk;df s]

s:tf] cGt/ ;DaGw /xG5 eGg] s'/f a'emfpF5 . o;n] hgtfn]

s'g} vf; ;]jf k|fKt ug{ s'g lgsfodf hfg] eGg] :ki6 ub{5 .

@_ /fhZj ;DaGwL clwsf/ (Revenue Assignment)

:yfgLo lgsfox?nfO{ ;'lDkPsf] sfo{ lhDd]jf/L k"/f ug{ ljQLo ;fwg h'6fpg

:yfgLo txdf s'g s'g s/ / cGo cfosf -b:t'/, z'Ns, dx;'n_ ;|f]tx? pko'Qm x'g

;Sb5g\ eGg] :ki6 ub{5 . To:t} o;n] s'g txsf] :yfgLo lgsfonfO{ s'g txsf] ;|f]t

pko'Qm x'G5 eGg] klg :ki6 ub{5 .

#_ cGt/;/sf/L ljQLo x:tFGt/0f (Intergovernmental Fiscal

Transfers)

:yfgLo lgsfonfO{ ;'lDkPsf] sfo{ lhDd]jf/L k"/f ug{ cfjZos ;fwgsf] k"lt{

:yfgLo lgsfosf] /fhZj clwsf/ cGt/ut ;+sng u/]/ gk'u ePsf] ;fwgsf]

vr{ Joj

:yf ;l

xt

lhDd

]jf/L ;

'Dkg]

/fhZj

;Da

GwL

clw

sf/

:yfgLo ;

/sf/sf]

C0f

cGt/

;/sf/L

ljQLo x:t

fGt/0

f

!

ljQLo ljs]Gb|Ls/0fsf rf/ vDafx?

@

#

$


Joj:yfsf nflu s]Gb|Lo ;/sf/n] :yfgLo lgsfo÷;/sf/nfO{ pknAw u/fpg] lgzt{,

;zt{ / ;dtfsf nflu cg'bfg / /fhZjsf] jfF8kmfF8sf] ;dli6 g} cGt/;/sf/L ljQLo

x:tfGt/0f xf] .

$_ :yfgLo ;/sf/sf] C0f (Local Government Borrowing)

:yfgLo lgsfon] jflif{s of]hgf th'{df ubf{, jflif{s cg'dflgt Joosf] cg'kftdf

cfo ;Gt'ng x'g g;s]sf] cj:yfdf ljQLo Go"gtfsf] >[hgf x'G5 . o;sf]] kl/k"lt{sf]

nflu :yfgLo lgsfon] lng] C0f g} :yfgLo ;/sf/sf] C0f xf] .

ljQLo ljs]Gb|Ls/0fsf oL rf/}j6f vDjfx?nfO{ qmdj4 ?kdf sfof{Gjog ug'{

kb{5 . o;sf] qmdj4tf tf]l8Pdf jf s'g} vDafsf] dfq sfof{Gjog ug{ vf]lhPdf

ljQLo ljs]Gb|Ls/0fsf] ;kmntfdf c+s'[z nfUg] x'G5 . :yfgLo lgsfosf] sfo{ lhDd]jf/L

lglZrt ePkl5 ;f] sfo{ ;Dkfbg ug{ :yflkt dfkb08 / ;]jfsf] :t/ tyf jt{dfg

cEof;sf cfwf/df s] slt ;fwg cfjZos kb{5 eGg] s'/fsf] lglZrt ul/G5 . pQm

cfjZos ;fwg h'6fpg s]Gb|n] s] slt /fhZj clwsf/sf] lgIf]k0f ug]{ xf] ;f] / gk'u

;|f]t cGt/ ;/sf/L ljQLo x:tfGt/0fsf] dfWodaf6 pknAw u/fpg] lglZrt ug{' kb{5

. :yfgLo lgsfon] sfo{qmd ;~rfng ubf{ s'g} ljz]if nufgLsf] cfjZostf k/]df

To:tf] nufgLsf] Joj:yf ug{ C0f lng kfpg] Joj:yf ul/G5 .

D8


#= P]g, sfg'g ljQLo Joj:yf

ljQLo cfof]u

/fhZj af“8kmF“8 s/ / laqmLsf] af“8kmf“8sf] Joj:yf Go"gtd / yk cg'bfgsf] dfkb08 tf]lsPsf] lhNnf ljsf; ;ldltsf] cfo / Joosf] ljj/0f lhNnf ljsf; ;ldltsf] n]vfsf] n]vfk/LIf0f ;/sf/L jf“sL ;/x c;"n x'g]

ljQLo cfof]u :yfgLo :jfoQ zf;g P]g, @)%% n] :yfgLo lgsfosf] s/ k|0ffnL, >L % sf]

;/sf/ / :yfgLo lgsfoaLr afF8kmfF8 ug]{ /fhZj tyf n]vf k|0ffnLnfO{ ;'wf/

ug]{ ;Gbe{df cWoog tyf cg';Gwfg u/L ;'emfj k|:t't ug{ >L % sf] ;/sf/n]

ljQLo cfof]usf] u7g ug{ ;Sg] Joj:yf u/]sf] 5 .

ljQLo

cfof]u

-bkmf–@#&_

/fhZj af“8kmF“8 :yfgLo :jfoQ zf;g P]g, @)%% n] 3/hUuf vl/b ljqmL afkt k|fKt

/lhi6]«zg b:t'/, vfgL, k]6«f]lnod, jg, hn;|f]t tyf cGo k|fs[lts ;|f]tsf]

/f]oN6L, ko{6sx? lhNnfdf k|j]z ubf{ k|fKt x'g] k|j]z b:t'/ h:tf >L % sf]

;/sf/nfO{ k|fKt x'g] /fhZj /sdaf6 >L % sf] ;/sf/n] lh=lj=;=nfO{ afF8kmfF8

ug'{ kg]{ Joj:yf ul/Psf] 5 .

afF8kmfF8 ubf{ lh=lj=;=n] kfpg] /sd :yfgLo :jfoQ zf;g lgodfjnL

@)%^, cg';'rL @^ df pNn]v ePsf] 5 .

/fhZj

afF8kmfF8

-bkmf–@@)_

-lgod–@!!_

s/ / laqmLsf] af“8kmf“8sf] Joj:yf ufpF ljsf; ;ldlt / gu/kflnsfaf6 p7fOPsf] dfnkf]tsf] @%Ü /sd

lh=lj=;=df k|fKt x'G5 . lhNnf kl/ifb\af6 kfl/t b/df pg, vf]6f] hl8a'l6,

jgs;, sjf8L dfn :n]6, jfn'jf 9'+uf, d[t hLjhGt'sf] xf8, l;+u, KjfFv, 5fnf

cflbaf6 p7]sf] s/ /sd dWo] #% b]lv %)Ü ;Dd /sd / glbgfnfsf] jfn'jf

9'Ëf, lu6L, df6f], bxQ/,jxQ/ cflbsf] ljqmLaf6 p7]sf] /sdaf6 #% b]lv %)Ü

;Dd /sd ;DalGwt uf=lj=; / gu/kflnsfnfO{ lbg'kg]{ Joj:yf 5 .

s/sf]

afF8kmfF8

-bkmf–@!%,

/ @!*_

Go"gtd / yk cg'bfgsf] dfkb08 tf]lsPsf] ;/sf/n] :yfgLo lgsfonfO{ Go"gtd / yk cg'bfg u/L b'O{ k|sf/sf]

cg'bfg lbOg] Joj:yf P]gåf/f ePsf] 5 . yk cg'bfg lbg] dfkb08df hg;+Vof,

ljsf;sf] :t/, /fhZj kl/rfng ug{ ;Sg] ;+efJotf / Ifdtf, ljQLo ;fwgsf]

cfjZostf, cfo Joosf] clen]vg, n]vf k/LIf0fsf] l:ylt, cfly{s cg'zf;g

sfod ug]{ Joj:yf /x]sf 5g\ .

cg'bfgsf]

dfkb08

-bkmf–@#^_

lhNnf ljsf; ;ldltsf] cfo / Joosf] ljj/0f lhNnf ljsf; ;ldltn] lhNnfdf cfGtl/s ;|f]t, ;fwg, dfnkf]t, :yfgLo

ljsf; z'Ns, bfg, rGbf, ;xfotf, pkxf/, cGo s/, b:t'/, dx;'n, z'Ns tyf

;DklQ jf ;fwg, ;|f]t, laqmL, C0f tyf cg'bfgaf6 k|fKt x'g] /sd 5'§f 5'§}

b]lvg] u/L tf]lsP adf]lhd >]:tf /fVg' kg]{ Joj:yf /x]sf] 5 .

;|]:tf /fVg]

-bkmf @@&_


lhNnf ljsf; ;ldltsf] n]vfsf] n]vfk/LIf0f lhNnf ljsf; ;ldltsf] cfGtl/s n]vfk/LIf0f cfGtl/s n]vfk/LIf0f

zfvfn] ug]{5 eg]] clGtd n]vfk/LIf0f dxfn]vf k/LIfsaf6 x'g]5 . lhNnf

kl/ifb\n] n]vf ;ldltsf] /fo ;'emfj ;lxt k|fKt k|ltj]bgdf 5nkmn u/L

n]vfk/LIf0faf6 sfod ePsf a]?h' lgoldt ug{ gldNg] ePdf a]?h' km5\of}{6sf]

nflu lhNnf ljsf; ;ldltnfO{ lgb]{zg lbg' kg]{5 .

n]vf k/LIf0f

-bkmf @#@_

;/sf/L jf“sL ;/x c;"n x'g] :yfgLo lgsfon] 7]s]sf] jf nufPsf] s/, b:t'/, z'Ns tyf c;"n ug{

afFsL cGo /sd s'g} JolQmn] ga'emfPdf ;/sf/L afFsL ;/x lhNnf k|zf;g

sfof{non] c;'n pk/ ul/ lbg' kg]{5 .

/sd c;"nL

-bkmf @^)_

sfd, st{Jo / clwsf/

:yfgLo lgsfosf sfd, st{Jo / clwsf/ If]q ls6fg

ufp“ ljsf; ;ldlt -bkmf @*_ gu/kflnsf -bkmf (^_ lhNnf ljsf; ;ldlt -bkmf !*(_

s_ s[lif ;DaGwL

v_ u|fdL0f vfg]kfgL ;DaGwL

u_ lgd{0f tyf oftfoft

;DaGwL

3_ lzIff tyf v]ns"b ;DaGwL

sfo{x?

ª_ l;FrfO, e"Ifo tyf gbL

lgoGq0f ;DaGwL

r_ ef}lts ljsf; ;DaGwL

5_ :jf:Yo ;]jf ;DaGwL

h_ jg tyf jftfj/0f

;DaGwL

em_ efiff / ;+:s[lt ;DaGwL

`_ ko{6g tyf 3/]n' pBf]u

;DaGwL

6_ ljljw

s_ cy{ ;DaGwL

v_ ef}lts ljsf; ;DaGwL

u_ hn;|f]t jftfj/0f /

;/;kmfO{ ;DaGwL

3_ lzIff tyf v]ns"b

;DaGwL

ª_ ;+:s[lt ;DaGwL

r_ lgdf{0f tyf oftfoft

;DaGwL


h_ ;dfh sNof0f ;DaGwL

em_ pBf]u tyf ko{6g

;DaGwL

`_ 3/ gS;f kf; ;DaGwL

6_ ljljw

s_ s[lif;DaGwL

v_ u|fdL0f vfg]kfgL tyf a:tL ljsf; ;DaGwL

u_ hnljB\t ;DaGwL

3_ lgdf{0f tyf oftfoft ;DaGwL

ª_ e"ld ;'wf/ tyf e"ld Joj:yf ;DaGwL

r_ dlxnf ljsf; tyf c;xfo ;DaGwL

5_ jg tyf jftfj/0f ;DaGwL

h_ lzIff tyf v]ns"b ljsf; ;DaGwL

em_ >dsf] Hofnf ;DaGwL

`_ l;+rfO{, e"Ifo tyf gbL lgoGq0f ;DaGwL

6_ ;"rgf tyf ;~rf/ ;DaGwL

7_ efiff / ;+:s[lt ;DaGwL

8_ 3/]n' pBf]u ;DaGwL


0f_ ko{6g ;DaGwL

t_ ljljw

D8


:yfgLo :jfoQ zf;g P]g÷lgod cg';f/ jflif{s uflj;÷lhNnf ljsf; of]hgfsf r/0fx?

uf=lj=;=

lh=lj=;=

lhNnf kl/ifb\

j8f ;ldlt

uf=lj=;=

cWoIf

uf=lj=;= a}7s

ufp“ kl/ifb\

? % nfv tyf uf=lj=;=sf] cGo >f]t leq k/]sf of]hgfx?

:jLs

[t

uf=lj=;=

cWoIo

;efklt

/f=of]=cf

dGqfnox?df

dfu ug]{

sfof{Gjog

lh=lj=;= sf] cfˆgf] >f]t

:jLs[t

j8f e]nf

j8f ;ldltsf] a}7s

j8f

cWoIf

Onfsf

;b:o Onfsf :t/Lo a}7s

-;]jf s]Gb|_

lh=lj=;= ljifout of]hgf th'{df ;ldlt

j}7s

lh=lj=;=

j}7s

Plss[t of]hgf th'{df ;ldlt

j}7s

;+of]hs

;efklt

:jLs[t


lhNnf ljsf; sf]if :yfgLo :jfoQ zf;g P]gdf lhNnf ljsf; sf]if /xg] Joj:yf ul/Psf] 5 . o;nfO{

cfDbfgL sf]ifsf] ?kdf lnOPsf] 5 . o; sf]ifdf hDdf x'g] /sdx? o; k|sf/ /x]sf 5g\ .

lhNnf ljsf; sf]ifdf hDdf x'g] /sd >L % sf] ;/sf/af6 k|fKt /sd,

s/, b:t'/, dx;'n tyf z'Nsaf6 k|fKt /sd,

ufpF ljsf; ;ldlt / gu/kfnLsfn] dfnkf]taf6 p7fPsf] /sdsf] @%

k|ltzt /sd ,

lhNnf ljsf; ;ldltsf] rn, crn ;DkQL jf cGo j:t'sf] ljlqm, jxfn,

ef8f, Jofhaf6 p7]sf] /sd,

pkxf/ rGbf, cg'bfg jf ;xfotf /sd ,

ljb]zL ;/sf/ jf cGt/fli6«o ;+:yfaf6 k|fKt /sd,

/fh:j jfF8kmfF8af6 / b08 hl/jfgfaf6 k|fKt /sd ,

lhNnf ljsf; ;ldltn] ;+rfng u/]sf] cfod"ns sfo{qmdaf6 k|fKt /sd ,

lhNnf ljsf; ;ldltn] a}+s jf cGo s'g} ;+:yfaf6 lnPsf] ;fk6L /sd,

cGo ;|f]taf6 k|fKt /sd .

P]gsf] bkmf

@@!

lhNnf ljsf; sf]ifsf] ;+rfng lhNnf ljsf; sf]ifsf] /sd ;+rfng k|lqmof :yfgLo :jfoQ zf;g

P]g, @)%%, lgodfjnL @)%^, :yfgLo lgsfo -cfly{s k|zf;g_ lgodfjnL,

@)%^, o; cGtu{t hf/L ePsf ljlgod, lgb]{lzsf, lh=lj=;=sf]if ;+rfng

sfo{ljlw, @)^! adf]lhd x'g] Joj:yf /x]sf] 5 .

sf]if

;+rfng

lhNnf ljsf; sf]ifn] ;d]6\g] If]q lhNnf ljsf; sf]if cGtu{t lh=lj=;=n] cfh{g u/]sf] /sd ljleGg

;/sf/L, u}/ ;/sf/L / bftfx?af6 ;f] lhNnfsf] nflu k|fKt x'g] /sd hDdf

ug]{ / To;af6 vr{ ug]{ sf]if kb{5g\ . ;fy} o; sf]ifdf lhNnfleq ljsf;

lgdf{0fsf] sfo{ / hgtfnfO{ ;]jf k|fKt ug{ lhNnf ljsf; ;ldlt dfkm{t k|jfx

x'g] /sd kb{5 .

sf]ifsf] If]q

lhNnf ljsf; sf]ifsf] dxTj lhNnf ljsf; sf]ifsf] dxTjnfO{ a'Fbfut ?kdf lgDgfg';f/ ;d]6\g

;lsG5 .

P]g, lgodfg';f/ of]hgf tyf ah]6 th'{df / ;+rfng ;DaGwL lgIf]lkt

clwsf/ sfof{Gjog u/L P]g / lgodsf k|fjwfgx? nfu' ug{ .

:yfgLo :jfoQ zf;g l;4fGt tyf gLltx? sfof{Gjogsf nflu tyf

lhNnf ljsf; ;ldltnfO{ :jfoQ lgsfosf] ?kdf sfo{ ug{ nufpg .

lhNnfsf] ljsf;sf nflu ;/sf/L tyf u}/ ;/sf/L ;+:yfx?af6 k|bfg

ul/Psf /sdx?sf] clen]v /fVg / ;f]sf] pkof]udf bIftf j[l4 ug{ .

lhNnf ljsf; ;ldltnfO{ jf:tljs ?kdf lhNnf ;/sf/sf] cjwf/0ff

cg'?k ?kfGt/0f ug{ .

sf]ifsf]

cfjZostf

lhNnf ljsf; sf]ifsf] /sd k|jfx ;DaGwL k|lqmof lgDg tflnsfaf6 x]g{ ;lsG5 .

D8

;|f]tM lhNnf ljsf; sf]if ;+rfng sfo{ljlw, @)^! -:yf=lj=d+=af6 :jLs[t x'g afFsL . :yfgLo lgsfo ljQLo cfof]usf] ;lrjfno 33

lhNnf ljsf; sf]ifsf] /sd k|jfx tflnsf

ljifout zfvf÷sfof{no

u–@=! rfn' vr{

ljifout zfvf÷sfof{no

u–@=@ k"lhut vr{


sfof{no u–@=! rfn' vr{

sf]if tyf n]vf lgoGqs sfof{no jf

bft[ lgsfo jf cGo sfof{no

cfDbfgL vftf

u– !

u– ! ;d"xsf

vftfx?

w/f}6L vftf

u– #

cfly{s jif{sf] cGtsf]

s'g} lbg -lh=lj=;= n]

tf]s]sf]_ ;Dd vr{

eO{ afFsL /x]sf] /sd

cfDbfgL vftf u–! df

lkmtf{ bflvnf ug'{k5{ .


sfof{no u–@=@ k"lhut vr{

hkmt ePsf] jf

k|of]hg ;lsPsf] /sd

lg0f{o u/L lhNnf

ljsf; sf]ifsf] cfDbfgL

vftfdf bflvnf ug'{

kb{5 .

;+rfng vftf

C0f k"FhL vftf

jLp k"FhL tyf

:j–cfh{g vftf

:yfgLo ljsf; sf]if

;+rfng vftfdf

cfly{s jif{sf]

cGtdf vr{ geO{

afFsL /x]sf] /sd,

nufgL geO{ afFsL

/x]sf] C0f k"FhL /

jLp k"FhL cg'bfg

vftfsf] /sd

cfly{s jif{sf]

cGtdf cfDbfgL

vftfdf lkmtf{

ug'{k5{ .

sd{rf/L

sNof0f sf]if

dd{t ;+ef/

sf]if

:yfgLo

ljsf; sf]if

ljleGg sf]if vftf

u– $

>L % sf] ;/sf/sf ljleGg dGqfno, ljefu, sfo{qmd tyf

a}b]lzs ;+3 ;+:yf bftfx?af6 k|fKt /sd

lhNnf ljsf; sf]if

-l8=l8=Pkm_

>L % sf] ;/sf/af6 lk|mh x'g] u/L

k|fKt /sd

>L % sf] ;/sf/af6 lk|mh gx'g] u/L

k|fKt /sd

bft[ ;+:yfx?af6 k|fKt C0f ;xfotf

/sd bft[ ;+:yfx?af6 k|fKt cg'bfg ;xfotf

/sd

u}/ ;/sf/L ;+:yfaf6 k|fKt ;xfotf

/sd jf of]ubfg /sd

pkef]Qmf ;ldltaf6 k|fKt of]ubfg /sd

lhNnf ljsf; ;ldltsf] :j– cfh{g

/sd

/fhZj afF8kmfF8 jfkt k|fKt /sd

cfly{s jif{sf] cGtdf ljifout

zfvf÷sfo{qmd zfvf jf vr{ vftfaf6

lhNnf ljsf; sf]if dfkm{t k|jfx e} vr{

u/L afFsL lkmtf{ /sd

u=!=! – rfn' vr{

ah]6,

u=!=@ k"lhut vr{

jh]6

u=!=# lhNnf ljsf;

;ldltsf] cfˆgf] ;|f]t

u=!=$ /fhZj

afF8kmfF8af6 k|fKt

/sd

u !=% bft[ lgsfo,

JolQmx?af6 lhNnf

ljsf; ;ldltnfO{

;f]em} k|fKt /sd

u=!=^ C0f /sd

vr{ vftf

u– @

cfDbfgLsf ;|f]tx?


sfof{no u–#

gf]6M– :yf=lj= ddf k|:tfj ul/Psf] .


cg';"rLx?

D8


kmf/fd g+= !

ko{6sLo If]qsf] ;"rgf -wfld{s, ;f“:s[lts, P]ltxfl;s, ko{6sLo :yn, kbofqf dfu{ cflb If]qx? / k|fs[lts tfn, kf]v/L / gbLx?_

lhNnfM– sfo{fno

ko{6sLo If]qsf] gfd

7]ufgf If]qkmn÷cfsf/ -x]S6/,lj3f,/f]kgL_

ef}lts k"jf{wf/ :jfldTj sf]

;“u

dxTj -wfld{s,;f“:s[lts, P]ltxfl;s, cGo_

xfnsf] /fhZjsf] cj:yf

cGo -jflif{s ko{6ssf] cfudg ;+Vof,

====_

ljZn]if0f -xfn geg{]_

kx'“r l:ytL ;8s, xjfO{, k}bn, cGo_

ko{6s cfjf;

ahf/;Ddsf] b"/L

• lglZrt cjlwsf nflu Kofs]h sfo{qmd tof/ ug{ ;lsg] ;DalGwt cGo If]qx?M– ;"rgfbftfsf] gfdM– kbM– b:tvtM – ldltM– b|i6JoM– pknAw eP;Dd lgdf{0f ldlt pNn]v ug]{ .


kmf/fd g+= @

lhNnfdf vfBfGg tyf gub]jfnL pTkfbgsf] cj:yf lhNnfM– sfof{noM–

cGg÷pTkfbgsf] gfd

If]qkmn -x]S6/, lj3f, /f]kgL,

cGo_ ks]6 If]qsf] gfd / 7]ufgf

pTkfbg ljqmL d"No k|lt OsfO{ ljZn]if0f

-xfn geg{]_ OsfO{ -d]=6=_ kl/df0f

;"rgfbftfsf] gfdM– kbM– b:tvtM – ldltM–

D8


kmf/fd g+= #

lhNnfdf kz' / kz'hGo kbfy{ pTkfbgsf] cj:yf lhNnfM– sfof{noM–

pTkfbg x'g] kz' / kz'hGo kbfy{sf] gfd ks]6 If]qsf] gfd / 7]ufgf

pTkfbg ljqmL d"No k|lt OsfO{

ljZn]if0f -xfn geg{]_ OsfO{ kl/df0f



D8


kmf/fd g+= $

lhNnfdf d'Vo÷7"nf l;+rfO{ cfof]hgfx? lhNnfM– sfof{noM–

cfof]hgfsf] gfd 7]ufgf nfeflGjt 3/÷kl/jf/

;+Vof k|efljt÷l;+lrt If]qsf] If]qkmn

-x]S6/, lj3f, /f]kgL_ ;+rfng tyf Joj:yfkg

k|0ffnL ljZn]if0f -xfn geg{]_



kmf/fd g+= %

lhNnfdf ;+rfngdf /x]sf hn ljB't kl/of]hgfx? lhNnfM– sfof{noM–

gbL÷kl/of]hgfsf] gfd 7]ufgf ;+rfns -

;/sf/L, lghL, ;fd'bflos_

hl8t Ifdtf -ls=jf=÷d]=jf=_

xfnsf] pTkfbg -ls=jf=÷d]=jf=_

pTkfbg z'? ePsf] ldlt jflif{s /f]oN6L ljZn]if0f

-xfn geg{]_


D8


kmf/fd g+= ^

d'Vo ;8s ;DaGwL ;"rgf -lhNnfsf ;8sx?_ lhNnfM– sfof{noM–

;8ssf] gfd

;8sn] 5'g] uf=lj=;= tyf jhf/ s]Gb|x?

nDafO{ -s=dL=_

:t/ -sfnf]kq],

u|fe]n, df6]_ :jfldTj

dxTj -cfly{s,

;fdflhs cGo_

jflif{s cf};t ;jf/L cfudg ;+Vof lh=lj=;=nfO{

cfDbfgL /fhZj p7fpg]

k|0ffnL


a;, 6«s ldgL j;, 6\ofS6/

lhk, sf/, 6]Dkf]

cGo



D8


kmf/fd g+= &

vlgh ;|f]t ;DaGwL ;"rgf lhNnfsf vlgh ;|f]tx?

lhNnfM– sfof{noM–

d'Vo vlgh ;|f]tx?sf] gfd

7]ufgf vlgh e08f/sf]

vfgL pkef]usf] jt{dfg cj:yf

Joj:yfkg k|0ffnL


lhNnfaf6 lgsf;L x'g] -jflif{s ?kdf_

lhNnfleq vkt x'g] -jflif{s ?kdf_

cg'dflgt Ifdtf

jflif{s pTkfbg

kl/df0f -O{sfO_

lhlj;nfO{ s/ cfDbfgL

kl/df0f -O{sfO_

lhlj;nfO{ laqmLaf6 cfDbfgL



kmf/fd g+= *

jg k}bfjf/ ;DaGwL ;"rgf lhNnfsf u}/ sfi7hGo ;|f]tx?


jg Joj:yfkgsf] lsl;d

u}/ sfi7hGo j:t'x?sf] cf}ift jflif{s pTkfbg

hl8j'6L ;'ulGwt j:t' nf]Stf vf]6f] jLpm÷ljof kfthGo cGo -hft_ cGo -hft_ ljZn]if0f -xfn geg{]_

OsfO{ kl/df0f

cf}ifwLhGo d;nfhGo u}/sfi6 OsfO{ kl/df0f OsfO{ kl/df0f OsfO{ kl/df0f OsfO{ kl/df0f OsfO{ kl/df0f OsfO{ kl/df0f OsfO{ kl/df0f ;/sf/L jg

;fd'bflos jg

lghL jg

sj'nLotL jg

cf/lIft If]q

;+/lIft If]q

dWojtL{ If]q

hDdf


D8


kmf/fd g+= (

jg k}bfjf/ ;DaGwL ;"rgf lhNnfsf sfi7hGo ;|f]tx?

lhNnfM– sfof{noM– ;/sf/L jg

If]qsf] gfd jgsf] Nas

;+Vof

If]qkmn -x]S6/df_ sf7 pTkfbgsf] jt{dfg b/ -So" lkm6df_

sf7 pTkfbgsf] :yfoL b/

-So" lkm6df_

jflif{s /f]oN6L ?= ljZn]if0f -xfn geg{]_ sf]0fwf/L s8f sf7

-;fn,l;;f}, vo/_ ldl>t hDdf cf=j= cf=j= cf=j=

qmdzM=====


;fd'bflos jg

O{nfsfsf] gfd

;fd'bflos jgsf] ;+Vof

If]qkmn -x]S6/df_ sf7 pTkfbgsf] jt{dfg b/

sf7 pTkfbgsf] :yfoL b/

;d'bfonfO{ k|fKt jflif{s cfDbfgL ?= ljZn]if0f -xfn geg{]_ sf]0fwf/L s8f sf7

-;fn,l;;f}, vo/_ ldl>t hDdf cf=j= cf=j= cf=j=

qmdzM=====

D8


lghL jg

If]qsf] gfd lghL jgsf] ;+Vof If]qkmn -x]S6/df_ sf7 lgsf;L jflif{s /f]oN6L ?= ljZn]if0f

-xfn geg{]_ cf=j= cf=j= cf=j=

sj'lnotL jg

gfd 7]ufgf If]qkmn -x]S6/df_ s/f/ cjlw jflif{s /f]oN6L ?= ljZn]if0f

-xfn geg{]_ cf=j= cf=j= cf=j=

sj'lnotL jgsf] ;Defljt If]q

gfd 7]ufgf If]qkmn -x]S6/df_ s}lkmot ljZn]if0f -xfn geg{]_



kmf/fd g+= !)

lhNNff ljsf; ;ldltn] lglhIf]q;“u ;fem]bf/Ldf ;+rfng ug{ ;Sg] ;+efJo If]qx? lhNnfM– sfof{noM– l;=g+= ;+efljt cfof]hgfsf]

k|s[lt ;+efljt cfof]hgf ;+rfng x'g] :yfg

;+efljt ;fem]bf/ ;+:yf

lhDd]jf/L lgwf{/0f ;+efljt nfut

/fh:j a[l4sf ;+efljt cfwf/x?

s}lkmot

:yfgLo lgsfo lglh If]q


D8


kmf/fd g+= !!

sjf8L dfn;fdfgsf] ;"rgf ;+sng kmf/fd lhNnfM– sfof{no÷zfvf M–


l;=g+= sjf8L ;fdfgsf] gfd ;+sng x'g] If]qsf] gfd

xfn ;+sng ePsf] /fhZj yk ;+sng x'g ;Sg] /fhZj ljZn]if0f -xfn geg{]_ O{sfO kl/df0f b/ /sd O{sfO kl/df0f b/ /sd


kmf/fd g+= !@

lhNNff ljsf; ;ldltn] nufpg ;Sg] ;+efJo ;]jf z'Nsx? lhNnfM– sfof{noM– l;=g+=

;]jf z'Ns nufpg ;lsg] ;+efljt If]q ;]jf z'Ns nufpg ;lsg] ;+efljt sfo{x? ;+efljt cfo ;+efljt k|zf;lgs vr{

;+efljt hf]lvd s}lkmot

!= ef}lts k'jf{wf/sf] pkof]udf ;]jf z'Ns s'nf], k}gL, jfFw

kf]v/L

;8s –cfkm}n] lgdf{0f u/]sf] jf x:tfGt/0f e} cfPsf]

k"n

@= ;fj{hlgs ;'ljwf :yn Joj:yfkg ;]jf z'Ns cltly u[x

wd{zfnf

k':tsfno

lrlsT;fno

kz'lrlsT;fno

;efu[x

v'nfd~r

d;fg kf6L

#= ko{6sLo If]q ljsf; tyf Joj:yfkg z'Ns k|fs[lts b[iofjnf]sg If]q

dgf]/Ghg tyf lqm8f :yn

wfld{s If]q, d7, dlGb/, u'Djf, 3\of+u, dl:hb, kf6L, kf}jf

cflb

k'/ftfTjLs dxTjsf] If]q

;fxfl;s ko{6sLo If]q

qmdzM=====

D8


$= :yfgLo ljsf; z'Ns

%= jftfj/0f ;+/If0f z'Ns

^= cGo



kmf/fd g+= !#

:yfgLo :jfoQ zf;g P]g, @)%% cg';f/ lhNnf ljsf; ;ldltsf] cfGtl/s ;|f]tx? lhNnfM– sfof{noM–

l;=g+=

;|f]tsf] ju{ ;|f]tsf] gfd lhNnf ljsf; ;ldltn] o; ;|f]taf6 kl/rfng u/]sf] /fh:j yk

;+efjgf s}lkmot

cf=j=@)%&.%* cf=j=@)%*.%( cf=j=@)%(.^) )^).^! )^!.^@ cg'dfg ! k'jf{wf/ pkof]u s/ -bkmf @!%-!__ ;8s, af6f], k'n s/

l;+rfO{, s'nf] s/

kf]v/L s/

@ >f]]t pkof]u s/ -bkmf @!%-@__ s[lif, jg, / kz'hGo ;|f]t M

pmg

vf]6f]

hl8j'6L

jgs; -v/_, clDn;f], jfljof], nf]Stf, k6]/

cflb

lkgf

e";

nlK;sf] ljofF

;'lt{sf] 807n st/g

;fnsf] ljofF

l;Gsf}nL

lrp/Lsf] ljofF

;Nnfsf] l;D6f

g]kfnL sfuh

xf8

l;+u

qmdzM=====

D8


KjFfv

5fnf

sf7 tyf l6Da/ lgsf;L

pmv'sf] vf]O{nf, 5jfnL, k/fn, ds}sf] 9f]8

cflb

cGo eP pNn]v ug]{

vfgL hGo ;|f]t

9'+uf, lul6, jfn'jf

:n]6

dfj{n

kTy/ sf]O{nf

cGo eP pNn]v ug]{

sjf8L dfn;fdfg

:jb]zdf :yfkgf ePsf pBf]ux?n] k"g k|of]u

ug]{ dfn;fdfg

k"g k|of]u x'g g;Sg] dfn;fdfg

# ;]jf z'Ns -bkmf @!^_ clylt u[x, k':tsfno, lrlsT;fno, wd{zfnf,

;efu[xdf ;]jfz'Ns

s'nf], jfFw, k}gLdf ;]jfz'Ns

:yfgLo ljsf; z'Ns

cGo ;]jf z'Ns

$ b:t'/ -bkmf @!&_ glbx?df hnljxf/ ug]{, 8'+uf tyf t'O{g

rnfpg], df5f dfg]{ b:t'/

l;kmfl/; b:t'/

s]jnsf/ ;+rfng b:t'/

b/vf:t b:t'/, l6s6 b:t'/


6]08/ kmf/d ljlqm, gful/stf kmf/fd, kf;kf]6{

tyf cGo kmf/fd ljlqmaf6 cfo

% ljlqmjf6 k|fKt cfo -bkmf @!*_

glbgfnfsf] jfn'jf, lul6, 9'+uf, :n]6, df6f]

ljlqm

bxQ/ jxQ/ ljlqm

^ /fh:j jfF8kmfF8–af6 k|fKt cfo

-bkmf @@)_ 3/ hUuf /lhi6«|];g b:t'/af6 k|fKt

vfgL /f]oN6Laf6 k|fKt

jg k}bfjf/sf] /f]oN6Laf6 k|fKt

ljB't pTkfbg /f]oN6Laf6 k|fKt

ko{6sx?sf] lhNnf k|j]z b:t'/ jfkt k|fKt

& dfnkf]t -bkmf @@!-u__ ufpF ljsf; ;ldlt tyf gu/kflnsfaf6 k|fKt

x'g] @%Ü

* b08, hl/jfgfaf6 cfo -bkmf

@##_ b08, hl/jfgfaf6 cfo

( cfod"ns sfo{qmdaf6 cfo kmf]6f]skL, ˆofS;, Od]n, OG6/g]6sf] ;'ljwf

lbPafkt cfo

cGo cfod"ns sfo{qmd ;+rfngaf6 cfo

!) ljljw ;|f]taf6 cfo rn crn ;DklQ ef8faf6 cfo

rn crn ;DklQ ljlqmaf6 cfo

Jofhaf6 cfo

nfef+z cfo

!! lhNnf ljsf; ;ldltsf] C0f -

bkmf @!(_ ljlQo If]qaf6

u}/ ljlQo If]qaf6

!@ cGo s]xL eP


D8


kmf/fd g+= !$

dfnkf]t tyf e"lds/ ;DaGwL ;"rgfx? lhNnfM– sfof{noM–

l;=g+= uflj;÷gu/kflnsfsf]

gfd

dfnkf]tsf]

nut

cBfjlws

u/]÷gu/]sf]

hUufsf] lsl;d cg';f/sf] kl/df0f -If]qkmn_ jt{dfg dfnkf]tsf] b/ -ljut % jif{df b/df kl/jt{g ePsf] eP slxn] /

slt pNn]v ug]{_

le6 kfvf] wgx/ v]t le6 kfvf]] wgx/ v]t

cjn bf]od l;d rfxf/ cjn bf]od l;d rfxf/ cjn bf]od l;d rfxf/ cjn bf]od l;d rfxf/

lhNnf ljsf; ;ldltaf6 dfnkf]t Joj:yfkg ;DaGwdf ufp “ ljsf; ;ldlt tyf gu/kflnsfnfO{ s] s:tf] ;xof]u ug]{ ul/Psf] 5 < • hUuf wgLsf] nut cBfjlws ug{

• hUufsf] juL{s/0f ug{ - hUufsf] Joj;flos dxTjsf] cfwf/df tyf s[lif pTkfbsTjsf] cfwf/df_

• 3/hUuf s/sf] b/ tyf If]q lgwf{/0f ug{

• lhNnf ljsf; ;ldltaf6 dfnkf]t Joj:yfkg ;DaGwdf ufpF ljsf; ;ldlt tyf gu/kflnsfsf] lgoldt cg'udg x'g] u/]sf] jf gu/]sf] <



kmf/fd g+= !%

dfnkf]t tyf e"lds/ ;DaGwL ;"rgfx?


l;=

g+=

uflj;÷gu/–

kflnsfsf] gfd

e"lds/ nfu]sf] hUuf

slt ljut % aif{df p7]sf] dfnkf]t tyf e"lds/sf] ljj/0f

ljut % aif{df p7]sf] dfnkf]t tyf e"lds/af6 lhNnf ljsf; ;ldltsf] sf]ifdf bflvnf ePsf]

/sdsf] ljj/0f s}lkmot

kl/df0f b/ /sd /sd /sd /sd /sd /sd /sd /sd /sd /sd

cf=j=)%^÷%& cf=j=)%&÷%* cf=j=)%*÷%( cf=j=)%(÷^) cf=j=)^)÷^! cf=j=)%^÷%& cf=j=)%&÷%* cf=j=)%*÷%( cf=j=)%(÷^) cf=j=)^)÷^!

lhNnf ljsf; ;ldltaf6 dfnkf]t Joj:yfkg ;DaGwdf ufp“ ljsf; ;ldlt tyf gu/kflnsfnfO{ s] s:tf] ;xof]u ug]{ ul/Psf] 5 < • hUuf wgLsf] nut cBfjlws ug{

• hUufsf] juL{s/0f ug{ - hUufsf] Joj;flos dxTjsf] cfwf/df tyf s[lif pTkfbsTjsf] cfwf/df_

• 3/hUuf s/sf] b/ tyf If]q lgwf{/0f ug{

• lhNnf ljsf; ;ldltaf6 dfnkf]t Joj:yfkg ;DaGwdf ufpF ljsf; ;ldlt tyf gu/kflnsfsf] lgoldt cg'udg x'g] u/]sf] jf gu/]sf] <

•


D8


kmf/fd g+= !^

tYof+s ljZn]if0f cf}hf/sf] gd"gf -vlgh ;|f]t_

;|f]tsf] gfd vlgh If]q vlgh Ifdtf ;Defljt cfDbfgL xfn k|fKt cfDbfgL 36\ a9\ ug{ ;lsg]

;Ldf

==== vf]nf

====b]lv === ;Dd

====b]lv === ;Dd

====b]lv === ;Dd

n=x rf}=x u=

n=x rf}=x u=

n=x rf}=x u=

b/ x pTkfbg÷O{sfO

b/ x pTkfbg÷O{sfO

b/ x pTkfbg÷O{sfO

====b]lv === ;Dd

====b]lv === ;Dd

====b]lv === ;Dd

n=x rf}=x u=

n=x rf}=x u=

n=x rf}=x u=

b/ x pTkfbg÷O{sfO

b/ x pTkfbg÷O{sfO

b/ x pTkfbg÷O{sfO

====b]lv === ;Dd

====b]lv === ;Dd

====b]lv === ;Dd

n=x rf}=x u=

n=x rf}=x u=

n=x rf}=x u=

b/ x pTkfbg÷O{sfO

b/ x pTkfbg÷O{sfO

b/ x pTkfbg÷O{sfO


kmf/fd g+= !^

tYof+s ljZn]if0f cf}hf/sf] gd"gf -sjf8L dfn;fdfg_

l;=g+= sjf8L ;fdfgsf] gfd

;+sng x'g] If]qsf] gfd

xfn ;+sng ePsf] /fhZj cfwf/df kl/jt{g x'bf yk x'g ;Sg] /fhZj

b/df kl/jt{g ubf{ yk x'g ;Sg] /fhZj s'n cg'dflgt /fhZj

O{sfO kl/df0f b/ /sd -&_ kl/df0f yk÷36\ x'g] /sd -(_

k|:tfljt b/

yk÷36\ x'g] /sd -!!_

s'n /sd -&±(±!!_

xfneGbf 36L÷a9L

/sd k|lt;t

D8


Documents

lhNnf ljsf; ;ldltsf] cfGtl/s /fhZj k|If]k)f ;DaGwL lbUbz{g · lhNnf ljsf; ;ldltaf6 k|:t't ul/Psf] /fh:j c;"nL sfo{fGjog sfo{ of]hgfdf lj:t[t 5nkmn u/L cfjZostf cg';f/ kl/dfh{g ;d]t