1

s[lif ljsf; j}+s ln= d'Vo sfof{no,/fdzfxky, sf7df8f}+

gjf}+ jflif{s ;fwf/0f;efsf] lg0f{o -;+lIfKt_ -sDkgL P]g @)^# sf] bkmf &% sf] pkbkmf -#_ sf] k|of]hgsf] lgldQ k|sflzt_

-k|yd k6s k|sflzt ldlt @)&#.)@.# _ j}wflgs ;ef M s[lif ljsf; j}+s ln=sf] gjf}+ jflif{s ;fwf/0f;ef a}+s ;~rfns ;ldltsf cWoIf >L k|df]b s'df/ sfsL{sf] cWoIftfdf b]xfo adf]lhd ;DkGg eof] . ;efsf] ldlt, :yfg tyf ;do M ldlt M– lj=;+= @)&# j}zfv !$ -@^ clk|n @)!^_ :yfg M– s[lif ljsf; a}+s ln=, s]lGb|o tfnLd k|lti7fg, af]8] eQmk'/ . ;do M– lbgsf] !!M)) ah] s'n pkl:ylt ;+Vof M

s'n z]o/ lsQf #,$@,$),)))

:jo+ pkl:yt lsQf ;+Vof !,*),%@,^!$

k|ltlglwkq dfkm{t pkl:yt z]o/ lsQf

(^

s'n pkl:yt z]o/ lsQf

z]o/ k|ltlglwTj Ü

s'n z]o/wgL ;+Vof @,!#,^&$

:jo+ pkl:yt z]o/wgL ;+Vof $!$

k|ltlglw dfkm{t pkl:yt z]o/wgL ;+Vof

!

!,*),%@,^!$ %@=&@Ü

;efsf] j}wflgstf M

gjf}+ jflif{s ;fwf/0f;ef af]nfpgsf nflu sDkgL P]g @)^# nufot k|rlnt sfg"gL Joj:yfsf] kfngf u/]sf] / ;efsf] nflu cfjZos u0fk"/s ;+Vof ;d]t k'u]sf] hfgsf/L u/fp+b} cWoIf >L k|df]b s'df/ sfsL{Ho"sf] cg'dlt k|fKt u/L sDkgL ;lrj >L k|tfk ;'j]bLn] ;efsf] sfo{ cufl8 a9fpg' eof] . sfo{qmd cf}krf/Ls ?kdf z'? eP kZrft lgwf{l/t ljifo ;"rL cGtu{t v08 -s_ ;fdfGo k|:tfj cGt/ut klxnf] ;'rLdf /x]sf] k|:tfj ;+rfns ;ldltsf] tkm{af6 cWoIfHo"n]] cfly{s jif{ @)&!÷)&@ sf] jflif{s k|ltj]bg k|:t't ug'{ eP nuQ} cWoIfsf] cg'dltn] sDkgL ;lrjn] afFsL k|:tfjx? qmdzM ;ef ;dIf k|:t't u/L z]o/wgL dxfg'efjx?nfO{ k|:tfjx? pk/ 5nkmn ug{sf nflu cg'/f]w ug'{eof] . 5nkmndf ;xefuL x'g] z]o/wgL dxfg'efjx? M ;fdfGo tyf ljz]if tkm{sf] k|:tfjx? ;efdf 5nkmnsf] nflu k|:t't eP nuQ} z]o/wgLx? qmdzM >L Jof; s'df/ zdf{, >L lblnk s'df/ >]i7, >L p4a k|;fb l3ld/], >L czf]s pk|]tL, >L s[i0f k|;fb zdf{ sZok, >L 8d? aNne l3ld/], >L rGb| gf/fo0f >]i7, >L g/l;+xnfn rFv', >L /fd uf]kfn dxh{g, >L gf/fo0f eQm k|wfg, >L gf/fo0f ;'Gb/ >]i7 u/L hDdf !! hgf z]o/wgL dxfg'efjx?n] a}+ssf] sfdsf/afxL, jflif{s x/lx;fa tyf jflif{s k|ltj]bgsf ;DaGwdf 5nkmnsf nflu 8\of;df cfO{ cf–cfˆgf /fo, ljrf/, lh1f;f Pj+ ;'emfj? k|:t't ug'{eof] . o;sf] nuQ} ;+rfns ;ldltsf] tkm{af6 cWoIf k|df]b s'df/ sfsL{ / pRr Joj:yfkgsf] tkm{af6 k|d'v sfo{sf/L clws[t >L lnnf k|sfz l;6f}nfn] ;f] pk/ hjfkm Pj+ k|ltlqmof lbg' eof] . ;efsf] lg0f{o -s_ ;fdfGo k|:tfjx? M z]o/wgL dxfg'efjx?n] p7fpg' ePsf] k|Zg lh1f;f Pj+ ;'emfjsf ;DaGwdf ;~rfns ;ldltsf cWoIf / k|d'v sfo{sf/L clws[tn] hjfkm÷hfgsf/L lbg' eP kZrft cWoIfHo"sf] cg'dlt lnO{ sDkgL ;lrjn] ;fdfGo k|:tfjsf] qmdzM ;"rL g+= -!_, -@_, -#_ / -$_ df /x]sf] k|:tfjnfO{ kfl/t ul/lbg Ps÷Ps u/L ;ef ;dIf k|:t't ug'{ ePsf] / To;} cg'?k ;fdfGo k|:tfjsf] ;DaGwdf b]xfo cg';f/sf] ;j{;Ddt lg0f{o eof] M–

-!_ lgwf{l/t ljifo;"rL g+= -!_, ;~rfns ;ldltsf] tkm{af6 cWoIfHo"n] k|:t't ug'{ ePsf] cfly{s jif{ @)&!÷)&@ sf] jflif{s k|ltj]bg ;j{;Ddltn] kfl/t eof] .

-@_ lgwf{l/t ljifo;"rL g+= -@_, n]vfk/LIfssf] k|ltj]bg ;lxtsf] cfly{s jif{ @)&!÷)&@ sf] jf;nft, ;f]xL cjlwsf] gfkmf gf]S;fg lx;fj, gub k|jfx ljj/0f / ;f] ;DaGwL cg';"rLx? nufot jflif{s cfly{s ljj/0fx? ;j{;Ddltaf6 kfl/t eof] .

-#_ lgwf{l/t ljifo;"rL g+= -#_, cfly{s jif{ @)&!÷&@ sf] d'gfkmfaf6 ;fwf/0f z]o/wgLx?nfO{ r'Qmf k"FhLsf] )=&( k|ltztn] x'g] gub nfef+z -s/ k|of]hgsf] nflu_ ? @,&),#!,%&(÷– / cu|flwsf/ z]o/wgLx?nfO{ r'Qmf k'FhLsf] ^ k|ltztn] x'g] ? #*,^@,)*,)))÷– a/fa/sf] gub nfef+z k|bfg ug]{;DaGwL ;+rfns ;ldltsf] k|:tfj ;j{;Ddltaf6 kfl/t eof] .

-$_ lgwf{l/t ljifo;"rL g+= -$_, n]vfk/LIf0f ;ldltsf] l;kmfl/; adf]lhd cfly{s jif{ @)&@÷)&# sf] nflu dxfn]vf k/LIfssf] sfof{noaf6 k/fdz{ k|fKt ePsf rf68{ PsfpG6]G6 >L pd]z k|;fb 9sfnnfO{ n]vfk/LIfsdf lgo'lQm ug]{ Pj+ lghsf] kfl/>lds / ;]jf zt{ :jLs[t ;DaGwL k|:tfj ;j{;Ddltaf6 cg'df]bg eof] .

-s_ ;]jf, zt{ ;'ljwfx?M– -!_ afXo n]vfk/LIf0f u/] afkt kfl/>lds ?= !),)),))).–-bz nfv dfq_ d'No clea[l4 s/ ;lxt pknAw u/fpg] . -@_ sf7df8f}+ pkTosf aflx/ sfd u/]sf] lbgdf b}lgs e|d0f eQf / xf]6n af; vr{ jfkt n]vfk/LIfsnfO{ b}lgs ? #,%)).– / cGo ;xof]uLnfO[{ ?=@,#)).– tyf e|d0f l6s6 ;'ljwf pknAw u/fpg] . sf7df8f}+ pkTosf leq kl/jxg tyf vfhf jfkt n]vfk/LIfsnfO{ k|ltlbg ?=@,))).– / cGo ;xof]uLnfO{ ?=!,))).– pknAw u/fpg] . -#_ n]vfk/LIfsn] a}+s;Fu ;Demf}tf u/]sf] & -;ft_ lbg leq n]vfk/LIf0f of]hgf -Audit Plan_ k]z ug'{kg]{5 . -$_ clGtd n]vfk/LIf0f k|ltj]bg ldlt @)&# cflZjg dlxgf leq pknAw u/fpg' kg]{5 . -%_ n]vfk/LIfsn] ;xof]uLx?sf] ?kdf bIf tyf cg'ejL JolQmx? dfq /fVg' kg]{5 .

2

+ -v_ n]vfk/LIf0f sfo{nfO{ Jojl:yt t'Nofpg a}+s Joj:yfkg tyf afXo n]vfk/LIfs rf6{8{ Psfp06]06 >L pd]z k|;fb 9sfnljr pNn]lvt ;]jf, zt{ / ;'ljwfx?sf] clwgdf /xL cfufdL jflif{s ;fwf/0f ;efaf6 cg'df]bg u/fpg] u/L ;+rfns ;ldltjf6 l:js[t eP kZrft n]vfk/LIfs;+u ;Demf}tf ug{ Joj:yfkgnfO{ lgb]{zg lbg] .

-v_ ljz]if k|:tfj M

;fdfGo k|:tfjsf] pNn]lvt ljifox?df 5nkmn tyf lg0f{o eP nuQ} sDkgL ;lrjn] ljz]if k|:tfjsf] lg0f{osf nflu cfjZos kg]{ ;++Vof ;efxndf sfod /x]sf] ;DaGwdf ;efnfO{ hfgsf/L u/fP nuQ} ljz]if k|:tfjsf] ;"rLdf /x]sf k|:tfjx?nfO{ kfl/t u/Llbg Ps–Ps u/L lg0f{ofy{ k|:t't ug'{ ePsf]df To;} cg'?k b]xfo cg';f/ ;j{;Ddt lg0f{o eof] M–

-!_ lgwf{l/t ljifo;"rL g+= -!_;fwf/0f z]o/wgLx?nfO{ ? =%!,#^,)),))).– a/fa/sf] af]gz z]o/ cyf{t r'Qmf k'FhLsf] !% k|ltztn] af]gz z]o/ lbg] ljz]if k|:tfj ;j{;Ddltn] kfl/t eof] . -@_ lgwf{l/t ljifo;"rL g+= -@_ a}+ssf] clws[t k'FhL j[l4 u/L ?=!*,)),)),)),))).– k'/\ofpg] / ;f]xL cg';f/ a}+ssf] k|aGwkq Pj+ lgodfjnLsf tt\;DalGwt bkmf pkbkmfx?df b]xfo cg';f/sf] ;+zf]wg ug]{ / clws[t k"FhL j[l4 kZrft s'n ;fwf/0f z]o/ k"FhL ?= ( cj{ / s'n cu|flwsf/ z]o/ k"FhL ?= ( cj{ x'g] ;DaGwL ljz]if k|:tfj ;j{;Ddltn] kfl/t eof] .

-s_ k|aGwkqsf] % sf] pk–bkmf -!_, -@_ / -#_ tyf bkmf & sf] pkbkmf -@_ sf] -s_ / -v_ df ;+zf]lwt gofF Joj:yf bkmf pk–

bkmf v08 :jLs[t gofF Joj:yf

%

-!_

-@_

-#_

d"n k|aGwkqsf] bkmf % sf] pk–bkmf-!_, -@_ / -#_ sf] ;§f b]xfosf] bkmf % sf] pk–bkmf -!_, -@_ / -#_ /fvL ;+zf]wg ul/Psf] 5M Æa}+ssf] clws[t k"FhLsf] c+s / ljleGg k|sf/sf] z]o/ ;+Vof -!_ a}ssf] clws[t k"FhL ?= !*,)),)),)),))).– -c7f/ cj{ ?k}+ofF_ x'g]5 . pQm k"FhLnfO{ ?=!)).– sf b/n] (,)),)),))).–-gf} s/f]8_ yfg ;fwf/0f z]o/ /

(,)),)),))).–-gf} s/f]8_ yfg cu|flwsf/ z]o/df ljefhg ul/Psf] 5 . -@_ a}+ssf] hf/L k"FhL ? !!,##,(!,!@,))).– -P3f/ cj{ t]lQ; s/f]8 PsfGgAa] nfv afx| xhf/ _ x'g]5 . h;dWo]

;fwf/0f hf/L k"FhL ?=%,(),^$,)),))).– -kfFr cj{ gAa] s/f]8 rf};7\7L nfv_ / cu|flwsf/ hf/L k"FhL ggSo'dLn]6Le O/Ll8d]jn lk|lkm/]G; z]o/ ?=%,$#,@&,!@,))).– -kfFr cj{ lqrfln; s/f]8 ;QfO{; nfv afx| xhf/_ x'g]5 .

-#_ a}+ssf] r'Qmf k"FhL ?= !!,##,(!,!@,))).– -P3f/ cj{ t]lQ; s/f]8 PsfGgAa] nfv afx| xhf/_ x'g]5 .Æ

&

-@_

-s_

-v_

d"n k|aGwkqsf] bkmf & sf] pk–bkmf -@_ v08 -s_ / -v_ sf] ;§f b]xfosf] bkmf & sf] pk–bkmf -@_ v08 -s_ / -v_ /fvL ;+zf]wg ul/Psf] 5M

æa}+ssf] ;fwf/0f hf/L k"FhLnfO{ b]xfo cg';f/ afF8kmfF8 ul/Psf] 5 M– -s__ ;d"x“s”;+:yfks z]o/wgLM g]kfn ;/sf/ ?=#,)!,@@,^$,))).– -ltg cj{ Ps s/f]8 afO{; nfv rf};7\7L xhf/_===========================================================================================%!Ü -v_ ;d"x “v”;j{;fwf/0f ;d"x M ;j{;fwf/0f z]o/wgLx? ?=@,*(,$!,#^,))).– -b'O{ cj{ pgfGgAa] s/f]8 Psrfln; nfv 5lQ; xhf/_========================== $(Ü Æ

-v_ lgodfjnLsf] lgod % pklgod -!_,-@_ / -#_, lgod & sf] pklgod -!_ sf] -s_ / -v_ df ;+zf]lwt gofF Joj:yf lgod pk–

lgod v08 :jLs[t gofF Joj:yf

%

-!_

-@_

-#_

d"n lgodfjnLsf] lgod % sf] pk–lgod -!_, -@_ / -#_ sf] ;§f b]xfosf] lgod % sf] pk–lgod -!_, -@_ / -#_ /fvL ;+zf]wg ul/Psf] 5M æa}+ssf] clws[t k"FhLsf] c+s / ljleGg k|sf/sf] z]o/ ;+Vof -!_ a}ssf] clws[t k"FhL ?= !*,)),)),)),))).– -c7f/ cj{ ?k}+ofF_ x'g]5 . pQm k"FhLnfO{ ?=!)).– sf b/n] (,)),)),))).–-gf} s/f]8_ yfg ;fwf/0f z]o/ /

(,)),)),))).–-gf} s/f]8_ yfg cu|flwsf/ z]o/df ljefhg ul/Psf] 5 . -@_ a}+ssf] hf/L k"FhL ? !!,##,(!,!@,))).– -P3f/ cj{ t]lQ; s/f]8 PsfGgAa] nfv afx| xhf/ _ x'g]5 . h;dWo] ;fwf/0f

hf/L k"FhL ?=%,(),^$,)),))).– -kfFr cj{ gAa] s/f]8 rf};7\7L nfv_ / cu|flwsf/ hf/L k"FhL ggSo'dLn]6Le O/Ll8d]jn lk|lkm/]G; z]o/ ?=%,$#,@&,!@,))).– -kfFr cj{ lqrfln; s/f]8 ;QfO{; nfv afx| xhf/_ x'g]5 .

-#_ a}+ssf] r'Qmf k"FhL ?= !!,##,(!,!@,))).– -P3f/ cj{ t]lQ; s/f]8 PsfGgAa] nfv afx| xhf/_ x'g]5 .Æ &

-!_

-s_

-v_

d"n lgodfjnLsf] lgod & sf] pk–lgod -!_ sf] -!_ sf] v08 -s_ / -v_sf] ;§f b]xfosf] lgod & sf] pk–lgod -!_ sf] v08 -s_ / -v_ /fvL ;+zf]wg ul/Psf] 5M æa}+ssf] ;fwf/0f hf/L k"FhLnfO{ b]xfo cg';f/ afF8kmfF8 ul/Psf] 5 M– -s__ ;d"x“s”;+:yfks z]o/wgLM g]kfn ;/sf/ ?=#,)!,@@,^$,))).– -ltg cj{ Ps s/f]8 afO{; nfv rf};7\7L xhf/_========================================%!Ü -v_ ;d"x “v”;j{;fwf/0f ;d"x M ;j{;fwf/0f z]o/wgLx? ?=@,*(,$!,#^,))).– -b'O{ cj{ pgfGgAa] s/f]8 Psrfln; nfv 5lQ; xhf/_===============================$(Ü Æ

-#_ lgwf{l/t ljifo;"rL g+= -#_, g]kfn ;/sf/, cy{ dGqfnosf] ldlt @)&@.*.@&, r=g+=@#^ sf] kqfg';f/ o; a}+ssf] ;+:yfks z]o/wgL g]kfn ;/sf/sf] gfddf /x]sf] cu|flwsf/ z]o/ dWo]af6 xfn ?=!,)),$),**,))).– nfO{ ;fwf/0f z]o/df kl/0ft ug]{ -;f] /sd

3

;fwf/0f z]o/df kl/0ft ug'{ cufl8 cu|flwsf/ r'Qmf k"FhL ?=^,$#,^*,)),))).– / kl/0ft ePkZrft ?= %,$#,@&,!@,))).– x'g]_ ;DaGwL ljz]if k|:tfj ;j{;Ddltn] kfl/t eof] .

-$_ lgwf{l/t ljifo;"rL g+= -$_, o; jflif{s ;fwf/0f ;efaf6 :jLs[t jf]g; z]o/ kZrft sfod x'g] ;fwf/0f r'Qmf k"FhL ?= #,(#,&^,)),))).– df @M! cg'kftn] x'g] /sd ?=!,(^,**,)),))).– a/fa/sf] xsk|b z]o/ hf/L ug]{ -gjf} ;fwf/0f ;efaf6 kfl/t !% k|ltzt af]gz z]o/ kZrftsf] k'hLdf xsk|b z]o/ hf/L ug]{_ Pj+ ;f]xL cg';f/ a}+ssf] k|aGwkq Pj+ lgodfjnLdf hf/L k"FhL / r'Qmf k"FhL j[l4 nufot tt\;DalGwt bkmf pkbkmfx?df ;+zf]wg ug]{ ;DaGwL ljz]if k|:tfj ;j{;Ddltn] kfl/t eof]] .

-%_ lgwf{l/t ljifo;"rL g+= -%_, a}+ssf] lgodfjnLsf] lgod !^ sf] pklgod ! sf] -s_, -3_, -ª_ / -r_ df ;+zf]wg ug]{ af/] b]xfo cg';f/ :jLs[t ug]{ ;DaGwL ljz]if k|:tfj ;j{;Ddltn] kfl/t eof] .

lgodfjnLsf] lgod !^ sf] pklgod ! sf] -s_, -3_, -ª_ / -r_ df ;+zf]lwt gofF Joj:yf

lgod pk–lgod

v08 :jLs[t gofF Joj:yf

!^

-!_

-s_

-3_ -ª_ -r_

d"n lgodfjnLsf] lgod !^ sf] pk–lgod -!_ sf] v08 -s_, -3_, -ª_ / -r_ sf] ;§f b]xfosf] lgod !^ sf] pk–lgod -!_ sf] v08 -s_, r_ /fvL ;+zf]wg ul/Psf] 5M

æ;+rfnssf] kfl/>lds / eQf ;DaGwL Joj:yfM

!= ;+rfnsn] kfpg] kfl/>lds, a}7s eQf, b}lgs tyf e|d0f eQf / cGo ;'ljwf b]xfo adf]lhd x'g]5 . t/ k|yd aflif{s ;fwf/0f ;ef geP;Ddsf nflu ;+rfns ;ldltn] lgwf{/0f u/] adf]lhd x'g]5 .

-s_ ;+rfns ;ldltsf] a}7sdf pkl:yt eP afkt ;+rfnsn] kfpg] k|lt a}7s eQf hgxL ?=%,))).– -cIf/]kL kfFr xhf/ dfq_ x'g]5 .

-3_ 6]lnkmf]g÷df]afOn kmf]g jfkt k|ltdlxgf ?= #%)).– Psd'i6 pknJw u/fpg] -ª_ kqklqsf jfkt k|ltdlxgf ?= #,))).– Psd'i6 pknJw u/fOg] 5 . -r_ kl/jxg eQfM a}7sdf efu lng a}+ssf] ;jf/L ;fwgsf] k|of]u gu/L lghL uf8L k|of]u u/]df k|ltdlxgf rfln; ln6/

k]6«f]n÷l8h]n pknJw u/fOg] 5 .Æ

-^_ lgwf{l/t ljifo;"rL g+= -^_, @)&@ j}zfv !@ ut] uPsf] ljgfzsf/L e"sDk kZrft ;+:yfut ;fdflhs pQ/bfloTj cGtu{t /fxt tyf p4f/ sfo{sf nflu /fxt sf]if nufotdf k|bfg ul/Psf] /sd ?=@,)%,*!,(^!.– sf] cg'df]bg ug]{ ;DaGwL ljz]if k|:tfj ;j{;Ddltn] kfl/t eof] . -&_ lgwf{l/t ljifo;"rL g+= -&_, k|jGwkq tyf lgodfjnLsf] lgodgsf/L lgsfo sDkgL /lhi6«f/ sfof{no tyf g]kfn /fi6« a}+saf6 s'g} km]/jbn ug{ lgb{]zg ePdf cfjZostf cg';f/ ;f]df yk36, kl/dfh{g, ;+zf]wg tyf ;Rofpgsf] nflu ;~rfns ;ldltnfO{ clVtof/L lbg] lg0f{o eof] .

wGojfb 1fkg tyf ;ef lj;h{g ;efsf] cGtdf ;efsf] cWoIftf ul//xg' ePsf ;+rfns ;ldltsf cWoIf >L k|df]b s'df/ sfsL{Ho"n] pkl:yt ;Dk"0f{df xflb{s wGojfb 1fkg ub}{ ;efsf] ;dfkg ePsf] 3f]if0ff ug'{ eof] .

;efsf] sfdsf/jfxLsf] laa/0f -dfO{Go"6_ lj:t[t ?kdf cWoog ug{ O{R5's z]o/wgL dxfg'efjx?n] o; a}+ssf] j]e ;fO{6 www.adbl.gov.np df x]g{ jf d'Vo sfof{no /fdzfxkydf cfO{ x]g{, cWoog ug{ jf k|ltlnlk k|fKt ug{ ;Sg' x'g]5 .

sDkgL ;lrjfno

kmf]g g+= )!–$@^@^@)