:jfutd\ ;fj{hlgs ljQLo Joj:yfkg M of]hgf, ah]6 tyf sfo{qmd lgdf{0f tyf :jf:y If]q;+u ;DaGwLt

1. :jfutd\ ;fj{hlgs ljQLo Joj:yfkg M of]hgf, ah]6 tyf sfo{qmd lgdf{0f tyf :jf:y If]q;+u ;DaGwLt ljQLo dfldnfx? ;'/]z k|wfg, g]kfn k|zf;lgs k|lzIf0f k|lti7fg, @)&^=^=^

2. k|:t'tLsf] ljifox? /fli6«o nIo, :jf:y If]qsf] ;f]r, b[li6sf]0f, nIo, /0fgLlt / sfo{gLltx? ;fj{hlgs ljlQo of]hgf,Joj:yfkg / ah]6 rqm ljQLo of]hgf M p2]Zo / dxTj cfof]hgf lgdf{0f tyf ah]6 / sfo{qmd :jLs[t ug]{ k|fjwfg j}b]lzs ;xfotf ah]6 ljj/0fdf ;dfj]z ug]{]{ M sfo{qmd / ah]6 tof/ ug]{ ;dli6ut cfwf/x? dWodsflng vr{ ;+/rgf ljQLo lgoGq0f cfGtl/s / clGtd n]vfk/LIf0f :jf:y If]qsf] ljQLo Joj:yfkg ;DaGwL dfldnfx?

3. /fli6«o nIo -kGw|f} of]hgf @)&^.&& – @)*).*!_ kGw|f} of]hgf ;d[4 g]kfn, ;'vL g]kfnL sf] bL3{sfnLg ;f]r xfl;n ug]{ cfwf/ of]hgfsf] ?kdf /xg] 5 ;f] adf]lhd ;d[4 cy{tGq, ;fdflhs Gofo tyf kl/:s[t hLjg ;xLtsf] ;dfhjfb pGd'v nf]ssNof0fsf/L /fHosf] ?kdf ?kfGt/0f ub}{ pRr cfo:t/ ePsf] d'n'sdf :t/f]Gglt x'g] cfwf/ lgdf{0f ug]{ o; of]hgfsf] /fli6o nIo /x]sf] 5 .

4. :jf:Yo M ;f]r, nIo, p2]Zo, /0fgLlt tyf sfo{gLlt -kGw|f} of]hgf_ ;f]r M :j:Yf, pTkfbgzLn, lhDd]jf/ / ;'vL gful/s nIo M ;a} txdf ;an :jf:Yo k|0ffnLsf] ljsf; / lj:tf/ ub}{ =====u'0f:t/Lo :jf:Yo ;]jfsf] kx'Fr ;'lglZrt ug]{ p2]Zo M !=;+3 k|b]z / :yfgLo txdf ;a} lsl;dsf :Jff:Yo ;]jfx?sf] ;Gt'lnt ljsf; / lj:tf/ ug]{ @= ;j{;'ne / u'0f:t/Lo :jf:Yo ;]jfsf] nflu ;/sf/sf] pQ/bfloTj / k|efjsf/L lgodg clej[l4 ub}{ gfkmfd'ns :jf:Yo If]qnfO{ ;]jfd'ns If]qsf] ?kdf qmdzM ?kfGt/0f ug]{ #= ljz]if ;dGjo tyf ;fem]bf/L ;xLt :jf:y ;]jfdf gful/ssf] kx'Fr tyf pkef]u a9fO{ ;]jf k|bfos / ;]jfu|fxLnfO{ yk lhDd]jf/ agfpFb} :j:y hLjgz}nL k|aw{g ug]{

5. :jf:y M /0fgLlt / sfo{gLlt -p2]Zo k|fKtLsf] nflu_ /0fgLlt M :jf:ydf /fli6o nufgL j[l4 ub}{ lbuf] :jf:y ljQLo k|0ffnLsf] ljsf; ug]{ sfo{gLlt M !=:jf:y ;]jfdf ;a}sf] ;dtfd'ns kx'Fr j[l4, :jf:y ;]jfdf x'g] vr{sf] Go"gLs/0f / nfut k|efjsfl/tfsf cfwf/df :jf:ydf ljQLo >f]tsf] kl/rfng ug]{ ljifonfO{ ;d]6b} PsLs[t /fli6«o :jf:y ljQLo /0fgLlt th'{df u/L sfof{Gjogdf Nofpg] @= u'0f:t/Lo cfwf/e"t :jf:y ;]jfnfO{ ;a} :yfgLo txdf lgMz'Ns / ljz]if1 :jf:y ;]jf nufot cGo :jf:y ;]jfnfO{ ;dtfd'ns :jf:y ladf dfkm{t pknAw u/fO{g]

6. :jf:Yo If]qsf] k|d'v ;d:of hgtfn] ck]Iff u/] cg'¿k u'0f:t/Lo :jf:Yo ;]jfsf] kx'Fr / Ps?ktf sfod ug{ g;Sg', ;]jfd"ns :yfgLo :jf:Yo k|lt pQ/bfoL / ;jf]{k/L kof{Kt ljsf; ug{ g;Sg', :jf:\o ;]jfdf nufgL cg';f/sf] k|ltkmn k|fKt gx'g', ;/sf/L :jf:Yo ;+:yfdf cfjZoStfg';f/sf] cfw'lgs pks/0f / ljz]if1 lrlsT;sx?sf] cefj x'g', ;g]{ tyf g;g]{ /f]ux?, s'kf]if0f, b'3{6gf tyf ljkb\ ;DaGwL :jf:Yo ;d:of ljBdfg /xg', ljZjJofkLs/0f;+u} vfgkfg tyf hLjgz}nLdf cfPsf] kl/jt{gn] g;g]{ /f]ux?sf] ;fy} dfgl;s :jf:Yo ;d:ofx? a9b} hfg' k|d'v ;d:of /x]sf] 5 .

7. :jf:y M kGw|f}+ of]hgf cjlwdf ck]lIft pknAwL :j:y, ;an / ;lqmo hLjg ;xLtsf] g]kfnLsf] cf};t cfo' &@ jif{ k'u]sf] x'g] k|lt nfv lzz'sf] hGddf dft[ d[To' cg'kft (( k|ltzt, k|ltnfv hGddf gjhft lzz' d[To'b/ !$ / kfFr jif{ d'gLsf] afn d[To'b/ @$ df em/]sf] x'g] kfFr jif{ d'gLsf sd tf}n ePsf afnaflnsf @& af6 !% k|ltztdf / k'8sf]kgf ePsf afnaflnsf #^ af6 @) k|ltztdf em/]sf] x'g] gful/sn] cfwf/e"t :jf:Yf ;]jf lgz'Ns k|fKt u/]sf] x'g]5g :jf:Yo ladfdf cfa4 ePsf hg;+Vof ^) k|ltzt x'g] :jf:Yf pkrf/df Joltt ul/g] vr{ $) k|ltzt, :jf:ydf ;/sf/L nufgL * k|ltzt / #) ldg]6sf] b"/Ldf :jf:y ;+:yf ePsf] 3/w'/L *) k|ltzt k'u]sf] x'g] k|f]6f]sn cg';f/ sDtLdf rf/ k6s ue{ k/LIf0f u/fpg] dlxnf *! k|ltzt , bIf :jf:YfsdL{sf] pkl:yltdf hlGdPsf aRrfx? &( k|ltzt / k"0f{ vf]k kfpg] aRrfsf] ;+Vof (% k|ltzt k'u]sf] x'g] dn]l/of, sfnfHj/, xfQLkfO{n] /f]u lgjf/0f ePsf x'g]

8. ljQLo Joj:yfkg M ljQLo of]hgf ;/sf/nfO{ cfkm\gf] gful/sx?sf] nflu ;]jf ;'ljwf k|bfg ug{ / ljQ Joj:yfsf] plrt :t/ sfod ug{ d'Vo s8Lsf] ?kdf ljQ Joj:yfkgnfO{ lnO{G5 of] Ps hl6n sfo{ xf] lsgsL ;/sf/sf ljleGg ;+u7gx? / ;'rgf k|0ffnLsf] ;+nUgtf /xG5 ljQLo of]hgf cfjZos kg]{ >f]t / k"FhLsf] cg'dfg ug]{ k|lqmof xf] h'g >f]tsf] pkof]u k|lt:kwf{Tds ?kdf lgwf{/0f ul/G5 . o; of]hgfn] ;/sf/L sf]ifsf] Joj:yfkg, nufgL / vl/b k|0ffnLsf] ;DaGwdf ljQLo gLltx? th'{df ug]{ k|s[of xf] ;g @))* df ul/Psf] k]kmfsf] d'NofFsg M "PFM Systems in Nepal is well designed but unevenly implemented"

9. ljQLo of]hgfsf] pb]Zo / dxTj ljQLo of]hgfsf] p2]Zox? M • k"FhLut cfjZostf lgwf{/0f ug]{ M rfn' / k"FhLut ;Dkltsf] nfut, bL3{ sflng of]hgf / k|j4{gfTds vr{x?, cNksflns / nfdf] cjlwsf] cfjZostfx?sf] cfwf/ • k"FhL ;+/rgfsf] lgwf{/0f M cfo / k"FhLsf] ;ld>0f, /fh:j, j}b]lzs ;xfotf, cfGtl/s tyf afXo cNksflng / bL3{sflng C0f • ljQLo gLltx?sf] th'{df u/L gub k|jfx, nufgL / C0fsf] Joj:yfkg ug]{ , nufgLsf] cTo'Qd kmfO{bf lngsf] nflu Go"g nfutdf ;Dej eP;Dd >f]tsf] clwstd pkof]u ug]{ /0fgLlt ckgfpg] ljQLo of]hgfsf] dxTj M p2]Zox?, gLltx?, sfo{ljlw, sfo{qmd / ah]6 th'{dfsf] k|s[ofn] lgDg s'/fx? ljZj:t t'NofpFg] • sf]if / >f]tsf] kof{Kttf • :yfloTj sfod ug{ cfo / Joosf] ;Gt'ng ljZj:t ug]{ • lgoldt >f]tsf] ;'lglZrttf u/fpg] • ;/sf/sf] sfo{sf] lg/Gt/tf / sfo{qmdsf] lj:tf/df ;xof]u • kof{Kt >f]tsf] pknAwtfaf6 abln+bf] ahf/sf] k|j[lQn] clGflZrttfsf] ;+efjgf 36fpFg] • ;/sf/sf] sfo{ sfo{qmd / sfo{ clej[l4sf] :yfoLTjnfO{ ljZj:t t'NofFp5

10. ;fj{hlgs ljQLo Joj:yfkg rqm • !=gLlt / of]hgf • ljQ nIo -# jif{_ • gLltut nIox? • >f]t Joj:yfkg • vr{ k|fyldstfx? • %= n]vfk/LIf0f / afXo 5fgaLg • dxfn]vf k/LIfs • ;fj{hlgs n]vf ;ldlt • ;+;b . ;+;bLo ;ldlt • cGo lgofds tyf 5fgaLg lgsfox? • ^= d'NofFsg / gLltsf] k'g/fjnf]sg • pknAwL d'NofFsg • jflif{s k'g/fjnf]sg • gLlt cBfjlws • of]hgf cfof]u / kl/ifb\ • $= n]vfFsg, k|ltj]bg / cg'udg • dfl;s / rf}dfl;s k|ltj]bgx? • vr{ / k|ltkmnx? • PsLs[t ljQLo k|ltj]bg • jflif{s k'g/fjnf]sg • #=ah]6 sfof{Gjog • sf]ifsf] lgsf;f • vr{ lgoGq0f • sfo{qmd sfof{Gjog • vl/b Joj:yfkg • /fh:j . k|fKtL -C0f_ • @= ah]6 tof/L / :jLs[tL • /fh:j / vr{ k|If]k0f • ljQLo of]hgf • dGqfnout ljlgof]hg • ljwflosL :jLs[tL • Treasury Operation • Cash Management

11. ;fj{hlgs ljQLo Joj:yfkgsf] p2]Zo ljQLo Joj:yfkgsf] dfWodaf6 ;du| ljQ cg'zf;gsf] nflu /fh:j, vr{ / C0f Joj:yfkgsf] sfo{ lbuf] Jojl:yt ug'{ ;fj{hlgs >f]tx?sf] afF8kmfF8 ;xdlt ePsf /0fgLlts k|fyldstfx?df /xg] s'/fdf ljZj:t t'Nofpg ljlgof]hg jf afF8kmfF8sf] sfo{s'zntf k|fKt ug]{ ;]jfsf] k|jfxdf vr{ ePsf] /sdsf] cTo'Qd pknAwL / d'No k|fKt ug{ ;+rfng sfo{s'zntf xfl;n ug]{ cfly{s sfo{ljlw / vl/b sfg"gsf] dgfl;a sfg"gL k|s[of k"/f / kfngf ub}{ o;;DaGwL ;'rgfdf ;j{;fwf/0fsf] kx'Fr x'g] Joj:yf ldnfO{ ;/sf/sf] hjfkmb]lxtf jxgsf] k/LIf0fsf] dfWodaf6 k|hftflGqs hfFr / ;Gt'ngsf] Joj:yf x'g] k|0ffnL :yfkgf

12. ah]6 / sfo{qmd tof/ ug]{ ;dli6ut cfwf/x? g]kfnsf] ;+ljwfgsf] cg';'rL %, ^ / * df pNn]uvt ;+3, k|b]z / :yfgLo txsf] Psn clwsf/sf] ;'rLdf k/]sf sfo{x? g]kfnsf] ;+ljwfgsf] cg';'rL & / cg';'rL ( cg';f/ qmdzM ;+3 / k|b]zsf] ;femf clwsf/ / tLg} tx ;+3, k|b]z / :yfgLo txsf] ;femf clwsf/ ;'rLdf k/]sf sfo{x? g]kfn ;/sf/ -dlGqkl/ifb\_ af6 :jLs[t sfo{ lj:t[tLs/0f k|ltj]bg / :yfgLo ;/sf/ ;+rfng P]g, @)&$ adf]lhdsf] sfo{ g]kfn ;/sf/ -sfo{ ljefhg_ lgodfjnL, @)&$ df pNn]lvt ;+3Lo dGqfnox?sf] sfo{ ljefhgdf k/]sf sfo{x?

13. ah]6 / sfo{qmd tof/ ug]{ ;dli6ut cfwf/x? ;dfg k|s[ltsf ljsf; sfo{fqmdx¿nfO{ PsLs[t u/L ;+ljwfg adf]lhd h'g txn] ;Grfng ug'{kg{] xf] ;f] cg';f/ sfo{qmd to ug]{ xfn;Dd ;DkGg e};s]sf / lg/Gt/tf lbg] cfof]hgfx¿nfO{ ;+rfng / dd{tsf] nflu ;+3 / ;DaGwLt k|b]z tyf :yfgLo tx;+u ;dGjo u/L ah]6 PsLg ug]{ cg';Gwfgd"ns, cGj]0ffTds tyf ljlzi6Ls[t Ifdtf ljsf;;DaGwL ;+:yf / sfo{qmdx? PsLs[t ?kdf ;+3n] ;+rfng ug]{ Ps eGbf a9L OsfO{ jf txdf pkof]u x'g] tyf ljefhg ubf{f k|fljlws tyf cfly{s ?kdf pko'Qm gx'g] k|s[ltsf ;+:yf jf sfo{qmdx¿ PsLs[t ?kdf ;+3n] ;+rfng ug]{

14. ljsf; sfo{qmdsf] ;dli6ut / If]qut cfwf/x? sfof{Gjogsf] nflu 7"nf] nufgL cfjZos kg]{ tyf j}b]lzs ;xfotf kl/rfng ug'{ kg]{ /fli6o :t/sf cfof]hgf tyf sfo{qmdx¿ ;+3n] ;Grfng ug]{ /fli6o :t/sf k|of]uzfnf ;+rfng / ;f]sf] dfkb08, k|df0fLs/0f -Accreditation_ tyf cg';Gwfg sfo{ ;+3n] ug]{ ul/aL lgjf/0fdf /fi6JofkL k|efj kfg{] /fli6o:t/sf sfo{qmdx¿ ;+3n] ug{] Pp6} cfof]hgf PseGbf a9L :yfgLo jf k|b]z txdf ;Grfng x'g] ePdf sfo{If]q cg';f/sf txn] sfof{Gjog ug]{ . ;f]sf] cg'udg, lgodg, ;dGjo / ;xhLs/0f ;+3n] ug]{ . o;sf nflu cfof]hgf ;dGjo / ;xhLs/0f OsfO{ ;+3df /xg] ;dli6ut / If]qut gLlt, sfg'g, dfkb08, lgodg, ;dGjo / cg';Gwfg;DaGwL sfo{ ;+3n] ug] . xfn ;+rfngdf /x]sf t/ glthfd'vL gb]lvPsf cfof]hgf / sfo{qmdx? vf/]h ug]{ . bf]xf]/f] k/]sfnfO{ ;dfof]hg ug]{ xfn sfof{Gjogdf /x]s]f cfof]hgfx¿ tTsfn x:tfGt/0f ug{ Jofjxfl/s sl7gfO{ kg ]ePdf qmdM{ ;DauGwt txdf x:tfGt/0f ug] u/L xfnsf nfuu ;+3n] g} ;`\ f{ng ug] .

15. of]hgf / tYofFs Joj:yfkg ;+3af6 ;+rfng M bL3{sflng ;f]r, gLltut tyf of]hgf -cBfjlws ;d]t_ /fli6o of]hgfsf] cg'udg d'NofFsg tyf cg'udg / ;+3Lo ;+/rgf adf]lhs ;dGjo, ;+3Lo dWodsflng vr{ ;+/rgf, lbuf] ljsf; nIo, /fli6o gLlt lgwf{/0f, nIo lgwf{/0f, ;fj{hlgs lglh ;fem]bf/L ;DaGwL gLlt, of]hgf tyf ;dGjo, /fli6o ljsf; :t/Lo :jo+;]js;DaGwL gLltut dfkb08, /fli6o tYofFs gLlt dfgs / u'0f:t/, ;dGjo tyf Joj:yfkg k|b]z txaf6 ;+rfng M k|fb]lzs of]hgf th'{df, cg'udg, d'NofFsg / cg'udg, k|b]z dWodsflng vr{ ;+/rgf, lbuf] ljsf; nIosf] k|b]z txdf sfof{Gjog / ;dGjo, ;fj{hlgs lglh ;fem]bf/L ;DaGwL k|fb]lzs of]hgf tyf sfof{Gjog, k|fb]lzs tYofFs / clen]v;DaGwL of]hgf ;+sng tyf Joj:yfkg :yfgLo txaf6 ;+rfng M :yfgLo of]hgf th'{df, cg'udg, d'NofFsg / cg'udg, :yfgLo txsf] dWodsflng vr{ ;+/rgf, lbuf] ljsf; nIosf] :yfgLo txdf sfof{Gjog, ;fj{hlgs lglh ;fem]bf/L;DaGwL :yfgLo of]hgf tyf sfof{Gjog, :yfgLo tYofFs / clen]v;DaGwL of]hgf ;+sng tyf Joj:yfkg, JolQmut 36gf btf{ clen]v Joj:yfkg / k|ltj]bg

16. cfof]hgf :jLs[t ug]{ u/fpg] cfof]hgfsf] ;DefJotf kl5 ah]6 th'{df M k|:tfljt cfof]hgfsf] ;DefJotf cWoog / cfly{s, k|fljlws, jftfj/0fLo tyf k|zf;sLo pko'Qmtfsf] cfwf/df To;af6 x'g] k|ltkmnsf] ;d]t ljrf/ u/L g]kfn ;/sf/af6 To:tf] cfof]hgf :jLs[t ePsf] x'g' kg]{ cfof]hgf tof/ ug]{ 9fFrf M cfof]hgf :jLs[t ug]{ cfwf/ cg';"rL–# df pNn]v eP adf]lhd x'g] nfut cg'dfg, => ah]6 =>sfo{qmd Cvnf M :jLs[t cfof]hgf sfof{Gjog ug{sf] nflu lj:t[t ;j]{If0f, 8«OË, l8hfOg, nfut cg'dfg / ;f] cg';f/ jflif{s sfo{qmd lglZrt u/L ;f]xL cfwf/df jflif{s ah]6 th'{df ug'{ kg]{

17. cg';"rL–# -lgod @# sf] pklgod -!_ ;+u ;DalGwt_ cfof]hgf :jLs[lt cfwf/ / tl/sf != cfof]hgf :jLs[ltsf] cfwf/ clwsf/ k|fKt clwsf/Ln] lgDg ;"rgf Pj+ hfgsf/Lsf] cfwf/df dfq cfof]hgf jf sfo{qmd :jLs[t ug'{ kg]{5 . !=! cfof]hgfsf] ¿k/]vf • !=!=! cfof]hgfsf] p2]Zo • !=!=@ cfof]hgfsf] If]q • !=!=# cfof]hgfsf] sfof{Gjog cjlw !=@ cfof]hgfsf] s"n nfut cg'dfg ?= • !=@=! ljsf; tyf lgdf{0f nfut • !=@=@ ;~rfng nfut • !=@=# cGo -cg'bfg lbg' kg]{ eP ;f] v'nfpg]_ !=# nfut Joxf]l/g] ;|f]t • !=#=! g]kfn ;/sf/ • !=#=@ afÅo ;xof]u C0f

18. cg';"rL–# -lgod @# sf] pklgod -!_ ;+u ;DalGwt_ cfof]hgf :jLs[lt cfwf/ / tl/sf !=$ cfof]hgfaf6 k|fKt x'g] k|ltkmn • !=$=! pTkfbg j[lådf k'Ug] ;xof]u jf of]ubfg • !=$=@ /f]huf/Ldf x'g] a[lå • !=$=# cfof]hgfsf] cfGtl/s k|ltkmn • !=$=$ cGo cfly{s ;fdflhs k|ltkmn • cfly{sM • ;fdflhsM !=% cfof]hgfsf] cfly{s ljZn]if0f • !=%=! nfut nfesf] cg'dflgt cg'kft • !=%=@ nfut k|efjsf/Ltfsf] cg'dfg

20. cfof]hgf ;~rfng k|:tfj cfof]hgf r/0fsf] sfo{ ;DkGg eO;s]kl5 ;~rfng cj:yfdf s;/L To;sf] ;~rfng ul/g] xf], ;~rfng vr{ slt nfUg ;Sb5 / slt cfo cfh{g ug{ ;lsG5 jf pkef]QmfnfO{ x:tfGt/0f slxn] ug]{ ;f] v'nfpg' kb{5 . !=*=! ;~rfng k|aGw !=*=@ vr{ cg'dfgM– sDtLdf tLg jif{sf] nflu !=*=# pkef]QmfnfO{ x:tfGt/0f ul/g] of]hgf eP g]kfn ;/sf/sf] ;xof]u cfjZos kg]{ jf gkg]{M !=*=$ ;Defljt cfo cfh{g sDtLdf tLg jif{sf] -$_ cfof]hgf k|:tfj k]z ubf{ ;f] cfof]hgf ;DkGg eP kl5 ;f] cfof]hgf ;'rf? Pj+ lbuf] ?kdf ;~rfng ug]{ cfof]hgf ;~rfng of]hgf k|:tfj (Project Operation Plan) klg cfof]hgf k|ltj]bg k|:t't ug]{ ljefuLo k|d'vn] l;kmfl/; ;fy k]z u/]sf] x'g' kg]{5 .

21. cfof]hgfsf] :jLs[t lbg] k|lqmof / clwsf/LM -!_ k|:tfljt cfof]hgf /fli6«o ljsf;sf] p2]Zo, If]qut (Sectoral) sfof{gLlt cg's"n 5 5}g Pj+ :jLs[t cfjlws of]hgfdf ;dfj]z ePsf] xf] xf]Og eGg] ;DaGwdf dGqfnon] /fli6«o of]hgf cfof]usf] k/fdz{ lng' kg]{ -@_ cfof]hgfsf] sfdsf] nflu k|:tfj ul/Psf] vr{sf cfwf/x¿ k|rlnt d"No, nfe, nfut vr{sf] cfwf/df dgfl;a 5 eGg] l;kmfl/; cfof]hgf, k|ltj]bg k|:t't ug]{ ljefuLo k|d'vn] u/]sf] x'g' kg]{ -#_ /fof]cfsf] k/fdz{nfO{ Wofgdf /fvL dGqfnon] cfof]hgfsf] :jLs[lt Pj+ sfof{Gjog ug]{ -s_ :jLs[t cfjlws of]hgfdf ;dfj]z ePsf] Pj+ To;df pNn]v eP adf]lhd g} k|:tfljt cfof]hgfsf] nfe Pj+ vr{ x'g] b]lvPsf] / /fli6«o of]hgf cfof]usf] klg cg's"n /fo ePsf]df ;DalGwt dGqfnon] :jLs[lt lbg] . -v_ :jLs[t /fli6«o cfjlws of]hgfdf ;dfj]z gePsf] jf ;f] of]hgfdf 5'6\ofOPsf] eGbf a9L cfly{s bfloTj kg]{ u/L cfof]hgf sfof{Gjog ug'{ kg]{ ePdf /fli6«o of]hgf cfof]u / cy{ dGqfnosf] /fo lng' kg]{5 . -u_ /fli6«o of]hgf cfof]u jf cy{ dGqfnosf] /fo cg's"n gePdf ;f] /fox¿ pNn]v u/L ;DalGwt dGqfnon] g]kfn ;/sf/ -dlGqkl/ifb\_ df k|:tfj k]z ug'{ kg]{5 . ;f] ;DaGwdf ePsf] lg0f{o cg';f/ x'g]5 .

22. cfof]hgf ;~rfng k|:tfj cfof]hgf r/0fsf] sfo{ ;DkGg eO;s]kl5 ;~rfng cj:yfdf s;/L To;sf] ;~rfng ul/g] xf], ;~rfng vr{ slt nfUg ;Sb5 / slt cfo cfh{g ug{ ;lsG5 jf pkef]QmfnfO{ x:tfGt/0f slxn] ug]{ ;f] v'nfpg' kb{5 . !=*=! ;~rfng k|aGw !=*=@ vr{ cg'dfgM– sDtLdf tLg jif{sf] nflu !=*=# pkef]QmfnfO{ x:tfGt/0f ul/g] of]hgf eP g]kfn ;/sf/sf] ;xof]u cfjZos kg]{ jf gkg]{M !=*=$ ;Defljt cfo cfh{g sDtLdf tLg jif{sf] -$_ cfof]hgf k|:tfj k]z ubf{ ;f] cfof]hgf ;DkGg eP kl5 ;f] cfof]hgf ;'rf? Pj+ lbuf] ?kdf ;~rfng ug]{ cfof]hgf ;~rfng of]hgf k|:tfj (Project Operation Plan) klg cfof]hgf k|ltj]bg k|:t't ug]{ ljefuLo k|d'vn] l;kmfl/; ;fy k]z u/]sf] x'g' kg]{5 .

23. sfo{qmd :jLs[t ug]{] / vr{ k|s[of k|jfx p2]Zo, gLltut nIo / :jLs[t ah]6 M sfof{nosf] p2]Zo, gLltut nIo / :jLs[t ah]6sf] cwLgdf /xL cfˆgf]] dGqfno / cGtu{t ;~rfng x'g] sfo{qmd dGqfnon] :jLs[t ug'{ kg]{ / :jLs[t ePsf] sfo{qmd s]Gb|Lo:t/sf] ePdf dGqfnon] ;f]sf] hfgsf/L /fli6«o of]hgf cfof]unfO{ lbg' kg]{ vr{ ug]{ lgsfodf !% lbg leq clVtof/L M :jLs[t jflif{s sfo{qmd / vr{ ug]{ clVtof/L ;DalGwt dGqfnon] cfly{s jif{ z'? ePsf] kGw| lbgleq ;DalGwt sfof{nodf k7fpg' kg]{ sfo{qmdsf] hfgsf/L sf]n]lgsf / /fof]cfdf lbg'kg]{ M ;DalGwt dGqfnon] :jLs[t jflif{s sfo{qmdsf] hfgsf/L ;DalGwt sf]if tyf n]vf lgoGqs sfof{no / /fli6«o of]hgf cfof]unfO{ lbg' kg]{5 . ;fy} ;DalGwt dGqfnon] vr{ ug]{ clVtof/Lsf] hfgsf/L ;DalGwt sf]if tyf n]vf lgoGqs sfof{nonfO{ lbg' kg]{ sfo{qmd ;+zf]wg ug]{ M:jLs[t sfo{qmd sfof{Gjog ubf{ :yfgLo kl/l:yltnfO{ ;d]t Wofgdf /fvL To:tf] sfo{qmdsf] p2]Zo, nIo, :jLs[t ah]6 / cfjlws of]hgf cg's"n x'g] u/L To:tf] sfo{qmdnfO{ ;+zf]wg ug{ cfjZos 7fg]df ;+zf]wg ug'{ kg]{ :ki6 sf/0f vf]nL tfn's dGqfnosf] :jLs[t lnO{ nfut ga9\g] u/L To:tf] sfo{qmddf cfjZos ;+zf]wg ug{ ;Sg]5 . o;/L sfo{qmddf ul/Psf] ;+zf]wgsf] hfgsf/L ;DalGwt dGqfno / sfof{non] /fli6«o of]hgf cfof]unfO{ lbg' kg]{5 .

24. j}b]lzs ;xfotf ah]6 ljj/0fdf ;dfj]z ug]{]{ M ;xfotf lng cy{ dGqfnosf] :jLs[tL M s'g} klg sfof{non] ljb]zL ;+3, ;+:yf, Ph]G;L jf /fi6«x¿af6 s'g} klg lsl;dsf] gubL jf lhG;L ;xfotf k|fKt ubf{ jf k|fKt ug]{ ;Demf}tf ubf{ /fli6«o of]hgf cfof]usf] k/fdz{ lnO{ cy{ dGqfnosf] :jLs[lt lng' kg]{ ;xfotf ah]6 / sfo{qmddf ;dfj]z ug]{ M k|fKt ePsf] jf x'g] ;xfotfnfO{ sfof{non] jflif{s sfo{qmd tyf ah]6df k|ltljlDat u/fO{ cfDbfgL vr{ ug'{ kg]{ / j}b]lzs ;xfotf ah]6df k|ltljlDjt ubf{ cy{ dGqfnon] ljlgof]hg ah]6 /sddf ;dfj]z ug'{ kg]{ j}b]lzs ;xfotf ;DaGwL ;Demf}tfsf] hfgsf/L M cy{ dGqfnon] ;Demf}tfsf] Ps Ps k|lt dxfn]vf k/LIfssf] sfof{no / dxfn]vf lgoGqs sfof{nodf tL; lbgleq k7fpg' kg]{

25. jflif{s tyf sfo{qmd th'{df ah]6 tyf sfo{qmd th'{df ug]{ M ljsf; sfo{qmdsf] lgldQ ah]6 tof/ ug]{ u/fpg] pQ/bfloTj cy{ dGqfnosf] x'g] n]vf pQ/bfoL clws[tsf] e"ldsf M ah]6 tyf sfo{qmd th'{df Pj+ k|ult ;ldIffsf] nflu cy{ dGqfnon] dfu u/]sf] cfjlws sfo{ ljj/0f, cfo–Joosf] cg'dfg tyf cfˆgf] sfof{no / dftxtsf sfof{nonfO{ 5'6\ofOPsf] ah]6 lgsf;f, vr{ / nIo cg';f/ ePsf] k|ult ljj/0f cy{ dGqfnodf k]z ug]{ pQ/bfloTj /xg] j}b]lzs ;xfotfsf] /sd ah]6df ;dfj]z ug]{ M ldq/fi6« / cGt//fli6«o ;+3 ;+:yfaf6 cg'bfg / C0f , gubL jf lhG;L ;xfotf / cGo k|sf/sf ;xfotfsf] ljj/0f ah]6 ;fy ;+;bdf k]z ug'{kg]{ j}b]lzs ;xfotf lng' cl3 To:tf] ;xfotf, of]hgf tyf jflif{s sfo{qmdn] lgwf{/0f u/]sf] k|fyldstf, gLlt tyf sfo{qmd cg'¿k eP gePsf] hfFr ug'{kg]{

26. jflif{s tyf sfo{qmd th'{df ah]6 th'{df ug]{ M k|To]s sfof{non] tfn's sfof{nosf] lgb]{zg / cy{ dGqfnon] lgwf{/0f u/]sf] ah]6 ;Ldf tyf ah]6 lbUbz{g / kl/kqsf] cwLgdf /xL cfˆgf] p2]Zo cg'¿ksf] sfo{ ;Dkfbg ug{ nIo lgwf{/0f u/L ;f]sf] cfwf/df ah]6 th'{df ug'{ kg]{ ax'jifL{o cfof]hgf M g]kfn ;/sf/n] /fli6«o of]hgf cfof]usf] l;kmfl/;df ax'jifL{o cfof]hgf tf]sL jh]6 ljlgof]hg ug{ ;Sg] • ax'jifL{o cfof]hgf afx]s cGo cfof]hgf tyf sfo{qmdsf] nflu /fli6«o of]hgf cfof]un] cfufdL cfly{s jif{sf] of]hgf tyf sfo{qmdsf] ;DaGwdf k|fyldstf tyf gLltut nIo lgwf{/0f u/L ;DalGwt dGqfno / cy{ dGqfnonfO{ cfjZos dfu{bz{g pknAw u/fpg' kg]{

27. jflif{s tyf sfo{qmd th'{df cy{ dGqfnon] If]qut / dGqfnout ah]6 /sdsf] ;Ldf tf]Sg] M cfjlws of]hgfsf] nIo, gLlt / /fli6«o of]hgf cfof]usf] dfu{bz{gnfO{ ;d]t Wofgdf /fvL g]kfn ;/sf/n] ug'{ kg]{ sfd, xfl;n ug]{ nIo, sfo{qmd / cfly{s ;|f]tnfO{ ;d]t b[li6ut u/L cy{ dGqfnon] If]qut / dGqfnout ah]6 /sdsf] ;Ldf lgwf{/0f ug]{ ah]6 k]z ug{ ;do tf]sL kl/kq ug]{ M ah]6 ;Ldf / ah]6 lbUbz{g adf]lhd ;DalGwt lgsfox¿nfO{ ah]6 k]z ug]{ ;do tf]sL cy{ dGqfnon] kl/kq ug]{ • -s_ ;fn a;fnL ug'{ kg]{ sfdx¿, • -v_ cfjlws of]hgfn] nIo u/]sf sfdx¿, • -u_ rfn" e}/x]sf sfd jf cfof]hgfx¿, • -3_ j}b]lzs ;xfotfsf ;Demf}tfsf cfwf/ / cjlwdf ug'{ kg]{ sfdx¿, • -ª_ g]kfn ;/sf/sf gLlt / sfo{qmd cg';f/sf sfdx¿, • -r_ lqjifL{o ah]6 ;Ldf -dWodsflng vr{ ;+/rgf_ adf]lhdsf sfo{qmdx¿, • -5_ cGo ;d;fdlos / cfjZos s'/fx¿ .

28. jflif{s tyf sfo{qmd th'{df ah]6 tyf sfo{qmd k]z ubf{ lgDg cg';f/ ug]{ M ah]6 tyf sfo{qmd 9fFrf M sfof{nonfO{ cfufdL jif{sf] nflu rflxg] ah]6 / sfo{qmd cg';"rL–! sf] 9fFrfdf tof/ u/L cy{ dGqfnoåf/f lgwf{l/t ;do leq tfn's sfof{nodf sfof{no k|d'vn] k]z ug'{kg]{ k|ult ljj/0f k]z ug]{ M sfof{non] ah]6 tyf sfo{qmd k]z ubf{ rfn" jif{sf] 5 dlxgf;Ddsf] k|ult ljj/0f cg';"rL–@ adf]lhdsf] 9fFrfdf ;+nUg ug'{ kg]{ ah]6 tyf sfo{qmd ljj/0f M • rfn" sfo{qmd jf cfof]hgf eP ug'{ kg]{ sfdsf] s"n kl/df0f / nfut, • ;f] dWo] ut jif{;Dd ;DkGg ePsf] kl/df0f / vr{, • rfn" jif{df ;DkGg ul/g] sfdsf] kl/df0f / nfut, • rfn" 5 dlxgfdf ;DkGg kl/df0f ;lxt cfufdL jif{df klg rfn" /fVg' kg{] eP To;sf] kl/df0f / ah]6 ;d]t k]z ug'{ kg]{

29. cy{ dGqfnon] ah]6 tyf sfo{qmdnfO{ clGtd ¿k lbg]]]] -!_ o; lgodfjnL adf]lhd ;a} lgsfoaf6 ah]6 tyf sfo{qmd k|fKt u/L cfjZos 5nkmn ;d]t u/L ah]6 tyf sfo{qmdnfO{ clGtd ¿k lbg] sfd cy{ dGqfnon] ug]{5 . -@_ pklgod -!_ adf]lhd ah]6 tyf sfo{s|dnfO{ clGtd ¿k lb+bf lgod @) adf]lhd tof/ u/L k]z x'g cfPsf]] ah]6 ljj/0f dfly cy{ dGqfnon] d'n'ssf] cfly{s l:ylt larf/ u/L ;DalGwt dGqfno / /fli6«o of]hgf cfof]u;“u k/fdz{ u/L yk–36 ug{ ;Sg]5 . -#_ pklgod -@_ adf]lhd cy{ dGqfnon] ah]6 yk–36 ubf{ ;DalGwt dGqfno;“u 5nkmn u/L ;f]xL adf]lhd sfo{qmd klg ldnfpg nufpg' kg]{5 .

32. dWodsflng vr{ ;+/rgf cg';f/ cfof]hgf tyf sfo{qmd lgdf{0f

35. jflif{s tyf sfo{qmd th'{df vl/b;DaGwL sfo{ M jflif{s ah]6 sfo{qmd / sfof{Gjog tflnsf agfpFbf nfut cg'dfg agfpg], af]nkq cfJxfg, :jLs[t ug]{, :yfgLo lgsfo jf pkef]Qmf ;ldltsf] ;xof]u h'6fpg] / ;fdu|L pknAw / 9'jfgL u/fO{ sfo{fGjog ug]{, sfo{qmd ;'rf? ¿kn] sfof{Gjog u/fpg / lgwf{l/t ;doleq sfo{ ;DkGg ug{ cGo lgsfo;Fu lng' kg]{ ;xof]u / :jLs[lt lng], nfut cg'dfg / 7]Ssf k6\6f :jLs[t ug]{ sfo{ ;d]t k|yd rf}dfl;s cjlwdf ;dfKt u/L ;Sg' kg]{ sfof{nox¿n] vr{ ;DaGwL ah]6 k]z ubf{ cfˆgf] sfof{noaf6 p7tL x'g] /fh:j /sdsf] klg /fh:j cg'dfg agfO{ k]z ug'{ kg]{ sfo{qmdut ah]6 th'{df ubf{ cfly{s k|zf;g zfvf k|d'vsf] ;xeflutf x'g' kg]{ k"/s ah]6 k]z ug{ g]kfn ;/sf/sf] lgb]{zg ePdf lgb]{zg adf]lhd ug'{ kg]{

36. LMBISsf] d'Vo ljifoj:t'x? • Budget Ceiling Entry (बजेट सिलिङ प्रविष्टी) • Ministry Ceiling Entry (मन्त्रालयगत सिलिङ प्रविष्टी) • Defining Project/Sub-Project and Components(आयोजना/कार्यालय प्रविष्टी) • Defining Activities(क्रियाकलाप प्रविष्टी) • Preparing Annual Work Plan and Budget Proposal(बजेट प्रविष्टी/ वार्षिक कार्ययोजना प्रविष्टी) • Procurement Plan Entry(खरीद योजना प्रविष्टी) • Project Output Entry(आउटपुट प्रविष्टी) • Generating Reports(विभिन्न प्रतिवेदनहरू) • Revise Budget (कार्यक्रम संशोधन)

37. LMBISsfof{Gjog kl/0ffd LMBIS cl3sf] cj:yf • मन्त्रालय तहबाटै मातहत निकायको बजेट प्रस्ताव गरिने, • अत्याधिक केन्द्रीकरणको अवस्था, रकम अवण्डा राख्‍ने परिपाटी रहेको, • कागजी प्रकृया धेरै पुरा गर्नु पर्ने, सूचना तथा तथ्याङ्कको पर्याप्त विश्‍लेषणको अभाव, • बजेट पश्चात कार्यक्रम निर्धारण र स्वीकृत गर्ने प्रचलन, • क्रियाकलापमा आधारित ईकाई, परिमाण तथा लागत अनुसार बजेट प्रस्ताव गर्न परिपाटी नभएको, • बजेट छलफल भन्दा फरक कार्यक्रम स्वीकृत हुने सम्भावना रहेको, LMBIS kZrftsf] cj:yf • बजेट तथा वार्षिक कार्यक्रम सँगै तयार हुने गरेको, • LMBIS मा प्रविष्टी भएको बजेटलाई नै अख्तियारी कायम गरिएको, • विस्तृत रुपमा छलफल गरी कायम गरिएको बजेटलाई राष्ट्रिय योजना आयोगबाट स्वीकृत गर्नु नपर्ने ब्यवस्था भएको, • क्रियाकलापको पहिचान गरेरमात्र बजेट तर्जुमा गर्ने परिपाटीको शुरुवात भएको, • कागजी पुष्टयाँई र प्रकृयागत जटीलताको अन्त्य भएको, • बजेट अवण्डा राख्‍ने परिपाटीको न्यून हुदै गएको, • सिलिङ भित्रै बजेट प्रस्ताव गर्ने परिपाटी शुरु भएको, • बजेट र खर्चको स्थितिलाई तुलना गर्न सकिएको, • वर्षको वीचमा नयाँ कार्यक्रम थप गर्ने प्रचलन न्यून हुँदै गएको, • सूचना प्रविधिको संजाल विस्तार भई सार्वजनिक वित्तीय व्यवस्थापनमा पारदर्शिता कायम हुंदै गएको,

38. ;l~rt sf]if M tLg txsf] 5'6\6} ;+lrt sf]if ;+3Lo ;l~rt sf]if -wf/f !!^_ M u'7L /sd afx]s g]kfn ;/sf/nfO{ k|fKt x'g] ;a} k|sf/sf /fh:j, /fh:jsf] lwtf]df lnOPsf ;a} shf{, P]gsf] clwsf/ cGtu{t lbOPsf] h'g;'s} C0f c;'n x'Fbf k|fKt ePsf] ;a} wg / g]kfn ;/sf/nfO{ k|fKt x'g] cGo h'g;'s} /sd k|b]z ;l~rt sf]if -wf/f @)$_ M u'7L /sd afx]s k|b]z ;/sf/nfO{ k|fKt x'g] ;a} k|sf/sf /fh:j, /fh:jsf] lwtf]df lnOPsf ;a} shf{, k|b]z P]gsf] clwsf/ cGtu{t lbOPsf] h'g;'s} C0f c;'n x'Fbf k|fKt ePsf] ;a} wg / g]kfn ;/sf/af6 k|fKt x'g] cg'bfg Pj+ C0f /sd :yfgLo ;l~rt sf]if -wf/f @@(_ M -!_ :yfgLo tx cGtu{tsf k|To]s ufpFkflnsf / gu/kflnsfdf Ps :yfgLo ;l~rt sf]if /xg] / To:tf] sf]ifdf ufpFkflnsf jf gu/kflnsfnfO{ k|fKt x'g] ;a} k|sf/sf] /fh:j, g]kfn ;/sf/ / k|b]z ;/sf/af6 k|fKt x'g] cg'bfg tyf ufpFkflnsf jf gu/kflnsfn] lnPsf] C0f /sd / cGo ;|f]taf6 k|fKt x'g] /sd hDdf x'g]

39. ljQLo lgoGq0f -Financial Control_ ljQLo lgoGq0f To:tf] sfo{ljlw xf] h'g ;Dklt ;+/If0f ug{ tyf ;a} ljQLo sf/f]jf/x? n]vfFsg ul/Psf] eGg] ljZj:t t'Nofpg] sfo{ ul/G5 . o:n] uNtL / 5nsk6 /f]syfd / 36fpg] sfo{ ub{5 ljQLo lgoGq0fsf] d'Vo p2]Zo ;a} ;+:yfx?df ljQLo ;fwgsf] c;n / sfo{s'zn Joj:yfkgsf] nflu dfu{bz{s kl/lw -Framework_ pknAw u/fpg] ;'b[9 ljQLo lgoGq0fsf] of]ubfg M ;+:yfsf] p2]Zo xfl;n ug]{ Ifdtf k|a4{g ug]{, e/kb]{f tYofFs cfFs8f pknAw u/fpg], clen]v / ;Dkltsf] ;'/Iff ug]{ tyf ah]6, ;+:yfut lgoGq0f / gLlt tyf sfg"gx?sf] kfngf u/fpg] sfo{sf] ;+rfng sfo{s'zntfsf] d'NofFsg ug{] sfo{df ;xof]usf] ;fy} cfGtl/s tyf afXo k|ltj]bg ug]{, hf]lvdsf] klxrfg ug{ ;3fp k'/\ofpg] ljQLo lgoGq0fsf] nflu cfGtl/s ljQLo lgoGq0fsf] kof{Kt 1fg, ;'rgf k|ljlw lgoGq0f / k|of]udf lgoGq0fsf] ;fy} n]vfk/LIf0f /0fgLlt to u/L kl5sf r/0fx? lgwf{/0f ug{ ;3fp k'/\ofpg]

40. :jf:y If]qdf ljQLo lgoGq0f ug]{ ;'rsx? • vr{ ug]{ clVtof/L / ah]6 jfF8kmfF8 -/sd,>f]t, rf}dfl;s ;Ldf /sd_ • vr{sf] dfkb08 -lqmofsnfk, vr{ / vr{ PsfO{_ • vftf;"rL -Charts of Accounts_ cg';f/sf] vr{sf] jlu{s/0f • sfo{qmd / sfo{qmdsf] lqmofsnfkx? gfd , ljifo / ljj/0f • ah]6df plNnlvt /sdsf] ;Ldf • j}b]lzs >f]tsf] k|sf/ tyf /sdsf] ;Ldf • vr{sf] p2]Zo / k|ltkmn tyf pknAwL • cfly{s sf/f]jf/sf] cg'udg k|0ffnL • n]vfFsg k|0ffnL / k|ltj]bg k|0ffnL • ljQLo sf/f]jf/sf] nflu k|of]u ug]{ ljB'tLo . ;'rgf k|ljlwsf] k|of]u -TABUCS_ • cfGtl/s lgoGq0f k|0ffnL • cfGtl/s n]vf k/LIf0f / clGtd n]vf k/LIf0f • vr{;+u ;DaGwLt kbflwsf/Lx?sf] sfd st{Jo / pQ/bfloTj • ljQLo kIf;+u ;DaGwLt lgsfox?sf] e"ldsf M n]vfk/LIf0f ;ldlt, j]?h' km5\of}{6 tyf cg'udg ;ldlt

41. लेखा प्रणाली र प्रतिबेदन

42. sfo{;+rfng :t/sf] lgsfon] ug]{ k|ltj]bgx?

43. :yfgLo tx M लेखा प्रणाली र प्रतिबेदन

50. cfGtl/s / clGtd n]vfk/LIf0f cfGtl/s n]vfk/LIf0f ;DaGwL Joj:yf M sfof{no k|d'vn] cfˆgf]] sfof{nosf] /fh:j, w/f}6L tyf ljlgof]hg tkm{sf] cfo–Joo tyf k|rlnt sfg"g adf]lhd v8f ePsf] sfo{ ;~rfng jf cGo ;fj{hlgs sf]ifsf] cfGtl/s n]vfk/LIf0f ;DalGwt sf]if tyf n]vf lgoGqs sfof{noaf6 u/fpg' kg]{ cfGtl/s n]vfk/LIf0f ubf{ cfDbfgL tyf vr{ / n]vfÍg ljQLo;fwgsf] pkof]u ldtJooL tj/n] bIftfk"j{s k|efjsf/L ¿kdf eP jf gePsf], :jLs[t jflif{s sfo{qmd cg'¿k nIo k|flKt u/] jf gu/]sf], ljQLo k|ltj]bgn] cfly{s sf/f]jf/sf] ;xL / oyfy{ lrq0f k|:t't u/] jf gu/]sf] / cfGtl/s lgoGq0f k|0ffnL k|efjsf/L eP jf gePsf] h:tf s'/fx¿df cfGtl/s n]vfk/LIf0f lgb]{lzsf cg'¿ksf] sfo{ljlw ckgfO{ cfGtl/s n]vf k/LIf0f ug'{ kg]{ cfGtl/s n]vfk/LIf0faf6 lg:s]sf j]?h' clGtd n]vfk/LIf0f x'g' eGbf cufl8 g} lgoldt u/fpg' kg]{df lgoldt u/fO{ jf k|df0f k]z ug'{ kg]{df k|df0f k]z u/L jf c;"n pk/ ug'{ kg]{df c;"n pk/ u/L] a]?h' nut s6\6f u/fpg' kg]{ tfn's sfof{non] ;d]t cfkm" dftxt lgsfosf] cfGtl/s n]vfk/LIf0f ;dod} eP jf gePsf], j]?h'x¿ ;dod} km5of}{6 u/] jf gu/]sf] cg'udg u/L ;dod} cfGtl/s n]vfk/LIf0f j]?h' km5of}{6 gug]{ lhDd]jf/ clwsf/LnfO{ ;]jf ;DaGwL k|rlnt sfg"g adf]lhd ljefuLo sf/afxL ug'{ kg]{