Page 1
ADB Grant No.0133-CAM/Component 1: PFMRD
KNenyüCan;x<s; 1- KNenyüCan;x<s; 1- mUldæanTsSnaTan mUldæanTsSnaTan énKNenyürdæaPi)alénKNenyürdæaPi)al
karRKb;RKghirBaØvtßúsaFarN³sRmab;GPivDÆn_vis½yCn
bT ¬ EpñkTI1¦CMnYy\
tsMNgrbs;FnaKarGPivDÆn_GasuI elx 0133-CAM
éf¶TI3³ 09-mifuna-2010³ karbegáItr)aykarN¾hirBaØvtßúeTAtamxñatGnþrCat
i
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ADB Grant No.0133-CAM/Component 1: PFMRD
ADB Grant No.0133-CAM/Component 1: PFMRD
matika
2
karbegáItr)aykarN¾hirBaØvtßúeTAtamxñatGnþrCa
ti
Page 3
eKalneya)ayKNenyü
3
sMrab;TidæPaBPaKeRcInénKNenyümanCMerIseTAtammUldæan b¤viFanepSg².mUldæanEdlGacekIt eLIgenAkñúgKNenyü
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4
eKalneya)ayKNenyü
eKalneya)ayKNenyü ¬t¦- enAkñúgkrNInimYyGñkRtUvEteRCIserIsmUldæanRtUveRbIR)as;>>>>- CMerIsEdlGñkeRCIserIsehAfa { eKalneya)ayKNenyü{
Page 5
5
eKalneya)ayKNenyü ¬t¦enAeBlEdlGñk)aneRCIserIseKalneya)ayKNenyü>>>>>>>
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6
eKalneya)ayKNenyü ¬t¦
Page 8
8
xñatKNenyü³ CatinigGnþrCati
Page 9
9xñatÉkCn xñatrdæ
GgÁPaBGnþrCatiEdlbegáItxñatKNenyü
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10
RkumRbwkSaxñatKNenyüGnþrCati
Page 11
11
RkumRbwkSaxñatKNenyüsaFarN³GnþrCati
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IPSAS
eQµaH
Ep¥keTAe
lIIPSAS 1 bTbgðajr)aykarN¾hirBaØ
vtßúIAS 1/IFRS 1
IPSAS 2 r)aykarN¾lMhUrsa;R)ak; IAS 7
IPSAS 3 Gtierkb¤»nPaBsuT§sMrab;mYyry³eBl-kMhuscaM)ac;EdlekIteLIgnigERbRbYlenAkñúgeKalneya)ayKNenyü
IAS 8
IPSAS 4 \T§BlénkarERbRbYlenAkñúgGaRtabþÚrR)ak;
IAS 21
IPSAS 5 karcMNayelIkarx©Iluy IAS 23
IPSAS 6r)aykarN¾hirBaØvtßúbRgYm-KWCaKNenyüeRbIR)as;sMrab;GgÁPaBRtYtBinitü
IAS 27
IPSAS 7 KNenyüeRbIR)as;sMrab;karvinieyaKrYmKña
IAS 28
IPSAS 8 r)aykarN¾hirBaØvt ßúénGtßRbeyaCn¾kñúgkarcUlh‘un ¬bBa©ÚlKña¦
IAS 31
12
mUldæanKNenyübgÁr IPSASPaKeRcInEp¥keTAelI IFRS
Page 13
IPSAS 9 cMNUl)anmkBIRbtibtþikarbþÚrR)ak;
IAS 18
IPSAS 10 r)aykarN¾hirBaØvtßúenAeBlesdækic©manGtiprNax<s;
IAS 29
IPSAS 11 kic©snüasMNg; IAS 11
IPSAS 12 snñiFi ¬TMnijsareBIP½NЦ
IAS 2
IPSAS 13 karCYl IAS 17
IPSAS 14 RBwtþkarN¾nanabnÞab;BIkalbriecäTeFIVr)aykarN¾
IAS 10
IPSAS 15 ]bkrN¾hirBaØvtßú³ karbgðajnigbTbgðaj
IAS 32
IPSAS 16 RTBüsm,tþivinieyaK IAS 40
IPSAS 17 RTBüsm,tþi GaKar eragcRk nig]bkrN¾
IAS 16
IPSAS 18 kareFVIr)aykarN¾eTAtamEpñknImYy²
IAS 14
13
mUldæanKNenyübgÁr IPSAS
PaKeRcInEp¥keTAelI IFRS
Page 14
Other IPSAS have been developed to meet specific public sector problems... e.g.
IPSAS 22:
karbgðajénBt’manhirBaØvtßúGMBIvis½ysaFarN³
IPSAS 23:
cMNUl)anmkBIRbtibtþikarminpøas;bþÚr eBalKI BnænigcMNayepÞr
IPSAS 24:
bTbgðajBIBt’manfvikaenAkñúgr)aykarN¾hirBaØvtßú
ADB Grant No.0133-CAM/Component 1: PFMRD
ADB Grant No.0133-CAM/Component 1: PFMRD 14
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manmUldæansac;R)ak;mYyEdreTAtam IPSAS
• ‘r)aykarN¾hirBaØvtßútamKNenyümUldæansac;R)ak;;’
• b:uEnþTsSnaTanenAkñúgKNenyümUldæanbgÁrtam IPSAS
k¾nwgmanTMnak;TMngeTAnwgKNenyümUldæansac;R)ak;Edr.
ADB Grant No.0133-CAM/Component 1: PFMRD
ADB Grant No.0133-CAM/Component 1: PFMRD 15
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etIrdæaPi)alKYrEteRbIR)as;xñatKNenyümYyNasMrab;eKalbMNgTUeTAénr)aykarhirBaØ
vtßú?
ADB Grant No.0133-CAM/Component 1: PFMRD 16
shRKarrdæEsVg
rkR)ak;cMeNj
eRbIR)as; IFRS
GgÁkarrdæaPi)alminEsVgrkR)ak;cMe
NjGackt;Rta)anl¥edayeRbIR)as;KNenyümUldæanb
gÁr
minGackt;Rta)anl¥edayeRbIR)as;KNenyümUldæansac;R)ak;
eRbIR)as;KNeny
ümUldæanbgÁr
IPSAS
eRbIR)as;KNeny
ümUldæansac;R)a
k;IPSAS
bEnßmr)aykarN¾tammUldæanbgÁrEdlGaceFIeTA)an
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m©as;CMnYyC
aeRcInpþl;hirBaØvtßúdl;KMerag
ADB Grant No.0133-CAM/Component 1: PFMRD 17
shRKarrdæEsVg
rkR)ak;cMeNj
eRbIR)as;
IFRS
GgÁkarrdæaPi)alminEsVgrkR)ak;cMe
NjGackt;Rta)anl¥edayeRbIR)as;KNenyümUldæanb
gÁr
minGackt;Rta)anl¥edayeRbIR)as;KNenyümUld
æansac;R)ak;
eRbIR)as;KNen
yümUldæanbgÁr
IPSAS
eRbIR)as;KNen
yümUldæansac;R
)ak; IPSAS
bEnßmr)aykarN¾tammUldæanbgÁrEdlGaceFIeTA)
an
RbtibtþikarPaKeRcInénRksYgrbs;rdæaPi)al
etIrdæaPi)alKYrEteRbIR)as;xñatKNenyümYyNasMrab;eKalbMNgTUeTAénr)aykarN¾hir
BaØvtßú?
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GMBIr)aykarN_KNenyüebLaEksRmYl
b¤KNenyübgÁrEksRmYl•RkumRbwkSa IPSAS
min)anpþl;Gnusasn_r)aykarN_elIeKalbMNgTUeTAén r)aykarN_hirBaØvtßúelIKNenyüebLaEksRmYl b¤KNenyüebLaEksRmYlenHeT.•RbsinebIiGgÁPaBrdæGacerobcMr)aykarN_elIKNenyübgÁreBjelj)anenaHKYrGnuvtþ>>>>> ¬]Ta³ KeRmagCMnYynanaBIbreTs¦•RbsinebIminGaceFVIeTA)aneTenaH KYrerobcMr)aykarN_KNenyüebLaEksRmYleday BiB½t’nalMhUrebLaCar)aykarN_hirBaØvtßúsMxan; .•r)aykarN_KaMRTénGclnRTBü kUnbMNul nigm©as;bMNul \NTan .l. Gacrab;bBa©Úl)an •meFüa)ayenHrdæaPi)alGacbegáIt)annUvPaBeCOnelOnelIKNenyübgÁrEdlkþIsgÄwmrbs;kmµviFIEkTRmg;karRKb;RKghirBaØvtßúsaFarN³
18
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müa:geTot>>>>>>>>>>>>>>>>• rdæaPi)alEdlmanEpnkareq<aHeTAcab;ykKNenyübgÁr
nwgmanlT§PaBrkSakarkt;RtaKNenyütamKMrUKNenyübgÁrEksRmYlenHsinkñúgry³eBlRbEhl1qñaMyagtic .
• buEnþminRtUvbegáIteKalbMNgTUeTAénr)aykarN_hirBaØvtßúsRmab;KNenyübgÁrEksRmYlenaHeLIy .
• KWKYrerobcMr)aykarN_ebLaCar)aykarN_sMxan; edayP¢ab;CamYynUvr)aykarN_KaMRTEpñkKNenyübgÁrpg rhUtdl;eBlmansþg;darkt;RtaKNenyübgÁreBjelj .
• edIm,IerobcMkic©karneh)antRmUv[manEpnkarCaCMhan²sRmab;vDÆnPaBelIkarGnuvtþKNenyübgÁr ¬Bnül;enAeBlbnÞab;¦
• KNenyüebLaEksRmYlminRtUv)anTTYlGnusasn_BIRkumRbwkSasþg;darKNenyüvis½ysaFarN³GnþrCatieT eRBaHmin)anpþl;karrIkceRmInGVIdl;RkumRbwkSaenH . 19
GMBIr)aykarN_KNenyüebLaEksRmYl b¤KNenyübgÁrEksRmYl
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sþg;darman2Epñk³• EpñkTI1 man karerobcMGaNtþi³
erobcMeLIgtamtRmUvkarEdlmanPaBsmRsb eTA[bNþaGgÁPaBkñúgkarerobcMeKalbMNgTUeTAénr)aykarN_hirBaØvtßútamTRmg;KNenyüebLa .
• tRmUvkarkñúgEpñkenH sþg;darRtUvEteqøIytbCamYyGgÁPaBEdlTamTaredIm,IraykarN_[Rsbtamr)aykarN_hirBaØvtßú ISPAS énKNenyübgÁr . 20
r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦
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sþg;darman2Epñk³ ¬t¦• EpñkTI2 minEmnkarerobcMGaNtþi³
kMNt;eKalneya)aybEnßm nigkarkarbgðajfaGgÁPaBRtUv)anelIkTwkcitþ [RbtibtþtamnUvGVIEdl)andak;cuHedaymanKNenyüPaBhirBaØvtßú nigtmøaPaBrbs;r)aykarN_hirBaØvtßú rYmTaMgviFanénkarBnül;d¾smehtupledIm,IbgðajB½t’manCak;lak; .
21
r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦
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r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦
Epñk 1 ¬tamGaNtþi ebIkR)ak;¦ GgÁPaBRtUverobcMbgðajeKalbMNgTUeTAénr)aykarN_hi
rBaØvtßúEdlrYmman³1> BiBN’naGMBIcMNay nigcMNUlTTYl)an³
i) TTYlsÁal;cMNUlTaMgGs; smtulüsac;R)ak; nigkarTUTat;)anRtYtBinitüedayGgÁPaB
ii) kMNt;eFVIkarTUTat;dac;²BIKñacMeBaHttIyCnCMnYs[GgÁPaB2> eKalneya)ayKNenyü nigkarBnül;bkRsay3>
kareRbobeFobfvikaCamYyTwkR)ak;GnuvtþCak;Esþg eTaHCar)aykarN_hirBaØvtßúbEnßmedayELk b¤fvikakñúgCYrQrénr)aykarN_TUTat;cMNay nigcMNUlk¾eday .
22
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1> B½t’manRtUvbgðajkñúgr)aykarN_ cMNUl cMNayman³
k¦ cMNUlsrubrbs;GgáPaBbgðajdac;²BIKñaeTAtamcMNat;fñak;cMNUlrgsrub edayeRbIcMNat;fñak;fvikaCamUldñancMeBaHRbtibtþikarrbs;GgÁPaB .
x¦ cMNaysrubrbs;GgáPaBbgðajdac;²BIKñaeTAtamcMNat;fñak;cMNUlrgsrub edayeRbIcMNat;fñak;fvikaCamUldñancMeBaHRbtibtþikarrbs;GgÁPaB
K¦ smtulüedImRKa nigcugRKarbs;GgÁPaB 23
r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦
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sac;R)ak;TTYl)ansrub nigkarTUTat;sac;R)ak;srub ehIykarTUTat;sac;R)ak;sRmab; GnuKNnIénfñak;nimYy²rbs;KNnITTYl nigTUTat;RtUv)anraykarN_CacMnYnsac;R)ak; srubrYm KWminEmnsac;R)ak;suT§enaHeT . ]TahrN_³
ADB Grant No.0133-CAM/Component 1: PFMRD
• r)aykarN_minsamBaØeT³• éføTijGclnRTBüsuTæ³ (190,000)
(‘net figure’)
• ¬mankrNIelIkElgcMeBaHviFanTUeTA¦
lk;GclnRTBü 60,000 (‘gross figure’)
TijGclnRTBü (250,000) (‘gross figure’)
24
r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦
Page 25
• karTUTat;[ttIyCn CMnYsmux[GgáPaBerobcMr)aykarN_ RtUvbgðajkñúgkUelandac;²BIKñacMeBaHr)aykarN_TTYl nigTUTat;sac;R)ak; .–enHrYmTaMgcMnYnTwkR)ak;)anTUTat;edaym©as;CMnYyCMnYsmux[GgÁPaBerobcMr)aykarN_ .
–eRbIcMNatlfñak;fvikaFmµtacMeBaHRbtibtþkarrbs;GgÁPaB .
ADB Grant No.0133-CAM/Component 1: PFMRD 25
r)aykarN_eBjeljkñúgKNenyüebLa ¬r)aykarN_ IPSAS: tamKNenyüebLa¦
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karbkRsay³ r)aykarN_TTYl nigTUTat;R)ak;
ADB Grant No.0133-CAM/Component 1: PFMRD
2009 2008
Total$ million
Govt $million
3rd parties
$ million Total
$million Govt
$million
3rd parties $million
RECEIPTS Tax Receipts 2,540 2,540 2,248 2,248 Income tax 600 600 531 531 Domestic sales tax 370 370 327 327 Import sales tax 820 820 726 726 Excise duties 100 100 88 88 Import duty 650 650 575 575 Non-Tax Receipts 250 250 221 221 Administrative fees and charges 250 250 221 221 Grants 900 900 796 796Bilateral Agencies 900 900 796 796 Loans Received 850 350 500 752 310 442Domestic 350 350 310 310 Foreign Multilateral 500 500 442 442 Capital Receipts 20 20 18 18 Disposal of land 20 20 18 18 Total receipts 4,560 3,160 1,400 4,035 2,796 1,239 26
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2009 2008
Total$ million
Govt $million
3rd parties
$ million Total
$million Govt
$million
3rd parties $million
PAYMENTS Operations 1,540 1,220 320 1,363 1,080 283 Salaries, wages & personnel cost 780 605 175 690 535 155 Travel expenses 90 90 80 80 Utilities and rental of property 170 130 40 150 115 35 Transport and maintenance costs 160 130 30 142 115 27 Office materials 80 80 71 71 Other materials 90 90 80 80 Other operational expenditure 170 95 75 150 84 66 Transfers 220 220 195 195 Grants to government institutions 220 220 195 195 Capital expenditure 1,450 370 1,080 1,283 327 956 Construction 1,300 340 960 1,150 301 850 Purchase of equipment 150 30 120 133 27 106
(continued on next page..)27
karbkRsay³ r)aykarN_TTYl nigTUTat;R)ak;
Page 28
ADB Grant No.0133-CAM/Component 1: PFMRD
2009 2008
Total$ million
Govt $million
3rd parties
$ million Total
$million Govt
$million
3rd parties $million
PAYMENTS (continued...) Loans 1,280 1,280 1,133 1,133 Domestic debt interest 400 400 354 354 Foreign debt interest 320 320 283 283 Repayment of domestic debt 110 110 97 97 Repayment of foreign debt 450 450 398 398 Other payments 15 15 13 13 Movement in advances/deposits 15 15 13 13 Total payments 4,505 3,105 1,400 3,987 2,748 1,239 INCREASE IN CASH 55 49 Cash at 1 January 50 44 Cash at 31 December 105 93
28
karbkRsay³ r)aykarN_TTYl nigTUTat;R)ak;
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r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦2> eKalneya)ayKNenyü nigkarkMNt;smÁal;
kMNt;smÁal;cMeBaHr)aykarN_hirBaØvtßúrbs;GgÁPaBRtUvman³k¦ bgðajB½t’manGMBImUldæanénkarerobcMr)aykarN_hirBaØvtßú
nigeKalneya)ay KNenyülm¥it ehIyeqøIytbnwgRbtibtþikarénehtukarN_epSg² . nig
x¦ pþl;B½t’manbEnßmEdlminRtUv)anbgðajenAkñúgr)aykarN_hirBaØvtßú buEnþmansarsMxan; sRmab;bTbgðajl¥rbs;GgÁPaBTTYlsac;R)ak; karTUTat; nigsmtulüebLa .
kMNt;smÁal;cMeBaHr)aykarN_hirBaØvtßúRtUvbgðajenAkñúglkçN³RbB½n§sV½yRbvtßi . muxgar nimYy²kñúgr)aykarN_hirBaØvtßú nigkarTUTat; nigr)aykarN_hirBaØvtßúRtUveyageTAB½t’man Bak;B½nænanaenAkñúgkMNt;smÁal; .
ADB Grant No.0133-CAM/Component 1: PFMRD 29
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2> eKalneya)ayKNenyü nigkarkMNt;smÁal; ¬t¦kareRCIserIs nigpSayeKalneya)ayKNenyü -
eKalbMNgTUeTAénr)ayakrN_ hirBaØvtßúRtUvbgðajB½t’man³
k¦ gayyl;x¦ Tat;TgnwgkareFVIesckþIseRmccitþ
nigtRmUv[manKNenyüPaBrbs;GñkeRbIR)as; nigK¦ PaBTukcitþ)an³(i) bgðajkarTTYlsac;R)ak;BitR)akd TUTat;sac;R)ak;
nigsmtulüsac;R)ak;rbs;GgÁPaB nigB½t’manepSg²eTotRtUv)andak;bgðajEdr . (ii)
FmµtaKWfacakputBIPaBlMeGog nig (iii)
mann½yRKb;RKan; .30
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 31
3> karerobcMB½t’manfvikakñúgr)aykarN_hirBaØvtßú
• GgÁPaBmYyRtUvbgðajkareRbobeFobrvagfvika nig karGnuvtþfvika eTaHCa r)aykarN_hirBaØvtßúbEnßm b¤fvikakñúgkUelanbEnßmk¾eday RtUvdak;kñúg r)aykarN_hirBaØvtßúmankarTTYl nigTUTat;sac;R)ak; .
• kareRbobeFobTaMgGs;énfvika nigkarGnuvtþCak;EsþgRtUvbgðajedayykfvika CamUldæan .
• RbsinebIkareRbobeFobrvagfvika nigkarGnuvtþCak;Esþg bgðajdac;edayELk BIKña enaHRtUvEteFVIkarpÁÚrpÁgCamYybBa¢ITTYl nigTUTat;sac;R)ak; . 31
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 32
3> karerobcMB½t’manfvikakñúgr)aykarN_hirBaØvtßú ¬t¦
kareRbobeFobrvagfvika nigkarGnuvtþCak;EsþgnwgRtUvbgðajdac;BIKña³
k¦ cMnYnfvikadMbUg nigfvikaEksRmYlcugeRkayx¦
cMnYnfvikaCak;EsþgCamUldæankñúgkareRbobeFobK¦ meFüa)aypSayecj
mankarBnül;nUvPaBxusKñarvagfvikaEdlGgÁPaB)aneRbI nigTTYlxusRtUv nigcMnYnfvikaGnuvtþCak;Esþg . 32
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 33
33
]Ta³ r)aykarN_eRbobeFobfvika nigcMnYnfvikaGnuvtþCak;Esþgrbs;rdæaPi)al X enAcugqñaM Ex FñÚ qñaM 200X Gnum½tfvikaEp¥kelImUldæanebLa-cMNat;fñak;TUTat;eTAtammuxgar (in thousands of currency units)
Actual Amounts
Final Budget
Original Budget Difference
CASH INFLOWS Taxation X X X XAid agreements International agencies X X X X Other grants and aid X X X XProceeds: borrowing X X X XProceeds: disposal of plant and equipment X X X XTrading activities X X X XOther receipts X X X XTotal receipts X X X XCASH OUTFLOWS Health (X) (X) (X) (X)Education (X) (X) (X) (X)Public order/safety (X) (X) (X) (X)Social protection (X) (X) (X) (X)Defense (X) (X) (X) (X)Housing and community amenities (X) (X) (X) (X)Recreational, cultural and religion (X) (X) (X) (X)Economic affairs (X) (X) (X) (X)Other (X) (X) (X) (X)Total payments (X) (X) (X) (X)NET CASH FLOWS (X) (X) (X) (X)
Page 34
BicarNaelIlkçN³TUeTAepSgeTot ry³eBlerobcMr)aykarN_
• eKalbMNgTUeTAr)aykarN_hirBaØvtßúRtUvmanya:gehacNas;k¾RbcaMqñaMEdr . eBlkMNt;
• GgÁPaBRtUvecjr)aykarN_hirBaØvtßúkñúgry³eBl6Ex eTaHy:agenaHkþImankarelIkTwkcitþ x<s;cMeBaHkarerobcMr)aykarn_)ankñúgry³eBlesµI b¤ticCa3Ex .
B½t’manGMBIKNenüeTVPaK• GgÁPaBRtUvecjpSayTRmg; nigTItaMgr)aykarN_
KtiyiTæEdl)anGnuvtþ BiB½t’naskmµPaB FM² eyaeTAelIlixitbTdæanc,ab; nigeQµaHGgÁPaBEdl)ancuHRtYtBinitücugeRkaybg¥s; . 34
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 35
lkçxNÐcMeBaHtulüPaBebLa nigQaneTArkkarx©Ibul• GgÁPaBRtUvpSayecjnUvcrik nigcMnYnTwkR)ak;man³
tulüPaBebLaEdlminmanRKb;RKan; sRmab;eRbIR)as; b¤CakmµvtßúeTArklkçxNÐxageRkA
• GacRtUvmanpSayecjEdrnUvmeFüa)ayx©IR)ak;EdlminTan;)andkeRbI cg¥úlbgðajelIkar eRbIR)as;meFüa)ayenH .
sgÁt;PaBénkarerobcM• karerobcM
nigcMNat;fñak;matikarenAkñúgr)aykarN_hirBaØvtßúRtUvrkSa)anBIry³eBlmYy éneBlbnÞab; ebImindUecñaHeTmankarpøas;bþÚenAkñúgcriténRbtibtþkarrbs;GgÁPaB .
35
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 36
karBicarNaTUeTAepSgeTot³ kareRbobeFobB½t’man
• kareRbobeFobB½t’mankñúgry³eBlknøgputenaHRtUvpSayecjsRmab;elxerogB½t’mantamsþg;dar .
karkMNt;r)aykarN_hirBaØvtßú• smasPaBnimYy²énr)aykarN_hirBaØvtßúRtUvkMNt
;c,as;las; nigEbøkBIB½t’manepSgeTot kñúgÉksarsarFarN³dUcKña . B½t’manxagdUcteTAenHRtUvCYb³– eQµaHGgÁPaBEdlecjr)aykarN_– éf¶ecj b¤ry³eBl r)aykarN_– r)aykarN_rUbiyb½NÑ– kMriténPaBRtwmRtUvEdl)aneRbIR)as; ¬]Ta³ ;000 elon .l. ¦
36
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 37
EpñkTI2³ karelIkTwkcitþbEnßmkñúgkarecjpSayr)aykarN_–elIkTwkcitþcMeBaHkarerobcMr)aykarN_TTYlebLa nigTUTat;R)ak;enAkñúgTRmg; sþg;darbgÁrTI2rbs; ISPAP ³ r)aykarN_lMhUrebLa ¬dUc)anBnül;BImSilmijGMBIRbtibtþikarlMhUrebLa lMhUrebLavinieyaK niglMhUrebLahirBaØvtßú¦-manenAsøaybnÞab; .
– elIkTwkcitþcMeBaHkarecjpSayr)aykarN_GnusarN³elIGclnRTBü RTBüepSg² RTBüGkmµ bMNulsaFarN³ nigmuxgarepSgeTotEdl)anBiPakSaenAkñúg ISPAS
tamsþg;darKNenyübgÁr .–karecjpSayTaMgenHnwgCYy[rIkceRmInCalMdab;eTAelIKNenyübgÁr . 37
r)aykarN_kñúgKNenyüebLaeBjelj ¬r)aykarN_tam ISPAS ³
r)aykarN_hirBaØvtßúkñúgKNenyüebLa¦
Page 38
Statement of receipts and payments on slides 25-27shown as Cash Flow Statement, IPSAS 2
CASH FLOWS FROM OPERATING ACTIVITIESReceipts 3690Taxation 2540Sales of goods and services 250Grants 900Payments (2,495)Employee costs (780)Suppliers (760)Interest paid (720)Grants to government institutions (220)Other payments (15)Net cash flows from operating activities 1,195CASH FLOWS FROM INVESTING ACTIVITIESConstruction & purchase of plant and equipment (1,450)Proceeds from sale of land 20Net cash flows from investing activities (1,430)CASH FLOWS FROM FINANCING ACTIVITIESProceeds from borrowings 850Repayment of borrowings -560Net cash flows from financing activities 290Net increase/(decrease) in cash 55Cash at January 1 50Cash at December 31 105 38
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bUksrublT§plGgÁPaBrdæEdleRbIR)as;KNenyüxusKñ
a
39
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40
dMeNaHRsay³
bUksrublTæplGgÁPaBrdæEdleRbIR)as;KNenyüxusK
ña
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PaBeCOnelOneTAmuxénKNenyübgÁr
• edIm,IrIkceRmInecjBIKNenyüebLaeq<aHeTArkKNenyübgÁr rdáæaPi)alRtUv eFVItamCaCMhan²dUcxageRkam³
41
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42
vDÆn³PaBQaneTArkmUldæanKNenyübgÁr
dMNak;kalTI1³ bTbgðajénBt’manEdlmanTMnak;TMng
Kññagay²
Page 43
vDÆn³PaBQaneTArkRbB½næKNenyübgÁrdMNak;kalTI2³
GTiPaBkñúgmUldæanKNenyübgÁr
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44
•IPSAS 4—\T§BlénkarERbRbYlenAkñúgGaRtabþÚrR)ak;•IPSAS 5—karcMNayelIkarx©Iluy•IPSAS 6—r)aykarN¾hirBaØvtßúbRgYm-KWCaKNenyüeRbIR)as;sMrab;GgÁPaBRtYtBinitü•IPSAS 7—KNenyüeRbIR)as;sMrab;karvinieyaKrYmKña•IPSAS 8—r)aykarN¾hirBaØvt ßúénGtßRbeyaCn¾kñúgkarcUlh‘un ¬bBa©ÚlKña¦•IPSAS 9—cMNUl)anmkBIRbtibtþikarbþÚrR)ak;•IPSAS 13—karCYl•IPSAS 14—
RBwtþkarN¾nanabnÞab;BIkalbriecäTeFIVr)aykarN¾
vDÆn³PaBQaneTArkmUldæanKNenyübgÁr
dMNak;kalTI3nigelIsBIenH³ mansþg;daepSg²eTotEdlRtUveKbg
ðajEdlmanTMnak;TMngKñña
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45
•IPSAS 16—RTBüvinieyaK•IPSAS 18—kareFVIr)aykarN¾eTAtamEpñknImYy²•IPSAS 20— karpSBVpSaybgðajdl;PaKIEdlBak;B½næ•IPSAS 21— karfycuHénRTBüEdlminbegIánsac;R)ak; •IPSAS 25—GtßRbeyaCn¾nieyaCik•IPSAS 26—karfycuHénRTBüEdlbegáInsac;R)ak;•IPSAS 27—ksikmµ•IPSAS 15, 28, 29, 30 —]bkrN¾hirBaØvtßú•IPSAS 31—RTBüGrUbiy
vDÆn³PaBQaneTArkmUldæanKNenyübgÁr
dMNak;kalTI3nigelIsBIenH³ mansþg;daepSg²eTotEdlRtUveKbg
ðajEdlmanTMnak;TMngKñña
Page 46
• karKaMRTsV½yRbvtþi• RbtibtþikardMeNIrkartamry³RbB½næB½t’manRKb;RKghirBaØvtßú FMIS …......
-minGaccab;b¤ftcMlg)an bnÞab;BImanRBwtþikarN¾
• begáItKNnITan;eBlevla• karKNnanigftcMlg)anRtwmRtUv….. k¾b:uEnþvaEp¥keTAelIkarbBa©ÚlTinñn½yeGay)anRtwmRtUv
• karbBa©ÚlB½t’manrYmmkBIRbPBepSgKña• B½t’manRbtibtþikarRtUv)aneKbBa©Úl)anEtmþgKt;
46
vDÆn³PaBQaneTArkmUldæanKNenyübgÁr
dMNak;kalTI3nigelIsBIenH³ mansþg;daepSg²eTotEdlRtUveKbg
ðajEdlmanTMnak;TMngKñña
Page 47
etIRbBn½æBt’manRKb;RKghirBaØvtßúnwgeFVIeGaymankarERbRbYléndMeNIrkarkarGnuvtþn¾fvikanigKNenyüy:agdUcemþc
?•kareFVIkarsMerctamB½t’manEdlTTYl)an•karRtUtBinitükarGnuvtþn¾RbBnæ½B½t’man eBalKWkarRtUtBinitüfvika•lTækmµEdlmantmøaPaB dMeNIrkarTUrTat;nigTTYl•karGnuvtþn¾l¥bMputenAkñúgRbBn§½Bt’man•RbBn§½B½t’manRKb;RKg;hirBaØvtßú FMIS RtUv)aneKeRbIR)as;edIm,IRtUtBInitülkçx½NÐCak;lak;énkarRKb;RKghirBavtßúrbs;raCrdæaPi)alkm<úCa•kareFVIr)aykarN¾ nig karviPaKEdlmanlkçNHbt;Ebn•RtUvmanelxkUdsuvtßiPaBtamRbBn§½GIunFIeNtedIm,ITTYl)anB½t’man•RtUvmandMeNIrkarsvnkmµeGayc,as;las;•karGnuvtþn¾eGaykan;EtRbesIrCagmun dUcCakarerobcMr)aykarN¾pÁÚrpÁgFnaKar ¬EktMrUvFnaKar¦
47
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RbBn½æB½t’manRKb;RKghirBaØvtßú (FMIS)
•RbBn½æB½t’manRKb;RKghirBaØvtßúenHRtUv)aneKerobcMeGay)anCak;lak;edIm,IeGayeyIgGacftcMlgRbtibtþikareTAtammUldæanKNenyübgÁr.•mundMbUgeKbegáItnigeRbIR)as;RbBn½æB½t’manRKb;RKghirBaØvtßútammUldæanKNenyüsac;R)ak;.•dMeNIrkarnigKMrURtUv)aneKpøas;bþÚrkan;EtQaneLIgedIm,IsRmbsRmYleGaymanPaBRbesIrCagmunenAkñúgkarGnuvtþn¾fvikanigKNenyü.
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Page 49
esovePAFM
KNenyüsñÚl
KMrYfvika
karTij
KNenyüRtÚvsg
rtnaKar/karRKb;RKgebLa
r)aykarN¾KNenyühirBaØvtßú
kMEnn:
mUlniFiedayELkbBa¢aTijrbs;GñkpÁt;pÁg;³cMNay
vik½ybRtGñkpÁt;pÁg;;³bMNul
KNenyüRtUvTTYl
GclnRTBü
R)ak;ebovtSn¾
ral;karftcMlgKNenyüTaMgGs;GnuvtþtamesovePAFM(GL)
KMrUbnÞab;bnSMepSg²eTot/
karKaMRT
49
RbBn½æB½t’manRKb;RKghirBaØvtßú (FMIS)