g] kfndf ; fj { hlgs ljQLo Joj:yfkg ;' wf / / o;sf ] sfo { lbzf 8f = d'lQm gf / fo0f kf }8]n

1. g]kfndf ;fj{hlgsljQLoJoj:yfkg ;'wf/ / o;sf] sfo{lbzf 8f=d'lQmgf/fo0fkf}8]n ;x-dxfn]vflgoGqstyf ;+of]hs, k]kmf ;lrjfno

2. k|:t'tLs/0f ?k/]vf • cjwf/0ff • ;fj{hlgsljQLoJoj:yfkgk|0ffnL(PFMS) sftTjx? • PFMrqm • ;'wf/sf If]qx? • ;'wf/sfcf}hf/x? • g]kfndfPFM ;'wf/sfcEof;x? • PFMsfo{ ;Dkfbgcfofdx? • ;fj{hlgsljQLoJoj:yfkgsf] ;'wf/ /0fgLlt • ;fj{hlgsljQLoJoj:yfkg ;'b[9Ls/0fcfof]hgf(SPFMP) • r'gf}tL / efjLsfo{ lbzf

3. ;fj{hlgsljQLoJoj:yfkg:cjwf/0ff • 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

4. ;fj{hlgsljQLoJoj:yfkg:pb]Zo • ;dli6ut cfly{s cg'zf;g sfod ug]{, • >f]t / ;fwgsf] /0fgLlts ljt/0f ug{{], • >f]t / ;fwgsf] pkof]udf k|efjsf/Ltf, sfo{s'zntf, kf/bzL{tf tyf hjfkmb]xLtf clea[lWb ug]{, • ;fj{hlgs ;]jf k|jfxdf ;'wf/ ug{ ;xof]u k'¥ofpg' , • ljQLo hf]lvd Go"gLs/0f ug{] pkfox? klxNofpg] • z';f;g sfod ug{ ;xof]u k'¥ofpg'

5. ;fj{hlgs ljQLo Joj:yfkg(PFM) ;/sf/sf] ;du| ljQLorqmsf] Joj:yfkgug]{ sfo{nfO{ ;fj{hlgsljQLoJoj:yfkgelgG5 . ;fj{hlgsljQLoJoj:yfkgk|0ffnLsftTjx?: of]hgf / sfo{qmd, ah]6 / vr{ Joj:yfkg /fh:j, sf]if / gubJoj:yfkg C0f Joj:yfkg ;f]wegf{ Joj:yfkg ;fj{hlgs v/LbJoj: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.

6. PFM rqm

7. ;'wf/sf If]qx? • 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

8. ;'wf/sfcf}hf/x? • 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

9. g]kfndf PFM ;'wf/sfcEof;x? • 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

10. PFMsfo{ ;Dkfbgcfofdx? • jh]6sf] ljZj;lgotf(Credibility of the Budget) • jh]6sfk"0f{tftyfkf/blz{tf(Comprehensiveness and Transparency) • gLltdfcfwfl/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 tyfljQLok|ltj]bg k|0ffnL (Accounting, Recording and Reporting) • jfx\o lgodgtyf n]vfk/LIf0f (External Scrutiny and Audit)

11. ;fj{hlgsljQLoJoj:yfkgsf] ;'wf/ /0fgLlt • PEFA 2008k|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 .

12. ;fj{hlgsljQLoJoj:yfkg ;'b[9Ls/0f cfof]hgf(SPFMP) 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 .

13. ;fj{hlgs ljQLo Joj:yfkg ;'b[9Ls/0f cfof]hgf (SPFMP).... ;dGjosf/L sfo{qmdx? M hf]lvddfcfwfl/t n]vf k/LIf0f(Risk Based Audit) dWosfnLgvr{ ;+/rgf(MTEF) sf] ;'b[9Ls/0f :yfgLo ;/sf/sf] ;fj{hlgsljQLoJoj:yfkg /0fgLltth'{df dxfn]vflgoGqssfof{noaf6 ;+rfngug]{ u/L Debt Management Study / Debt Management Office PEFA Assessment (Second) Taxation system reform programs Pension management system reform

14. r'gf}tL / efjL sfo{ lbzf 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{rg efjL 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

15. s]xL lh1f;f <

16. . wGojfb