;'jf; rGb| lzjfsf]6L pkdxfn]vf lgoGqs dxfn]vf lgoGqs sfof{no, cfGtl/s n]vfk/LIf0f zfvf k'; !! ut] ljlxjf/ :yfgM lj/f6gu/

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cfn]ksf] p2]Zo n]vfs+gsf] z'2tf, ljZj;lgotf / OdfGbfl/tf sfod ug{ ;3fpg' gLlt, lgod tyf k|lqmofsf] kfngf ug{ ;3fpg' ;fj{hlgs ;DklQsf] ;'/If0fsf] k|Tofe"lt ug'{ >f]tsf] ldtJooL / k|efjsf/L tj/jf6 pkof]u u/fpg' cfof]hgf tyf sfo{qmdx?sf] pb]Zo xfl;n ug{ ;3fpg' sfdsf] lgoldttf / sfg"gsf] kfng;Fu ;DjlGwt lhDd]jf/L / hjfkmb]lxtf;Fu ;DjlGwt glthf;Fu ;DjlGwt

cfGtl/s n]vfk/LIf0fsf] If]q ul0ftLo z'4tfsf] k/LIf0f k|rlnt sfg'gsf] kfngf ljQLo ;fwgsf] pkof]u -ldtAooL, bIftf / k|efjsf/L_ lgwf{l/t nIosf] pknJwL ljQLo k|ltj]bgsf] ljZj;gLotf cfGtl/s lgoGq0f k|0ffnLsf] d"Nof+sg 5

cfn]k ;DjGwL sfg"gL cfwf/ 6

cfn]kdf xfd|f] cj:yf ;sf/fTds kIf lgoldt cfn]k -rf}dfl;s_ ljs]Gb|Lt cEof; / ;Dk"0f{ sf/f]jf/ ;d]6\g ;s]sf] uNtL÷sdhf]/Lsf] tTsfn ;'wf/ ug{ df}sf k|bfg ul/g' sfo{;+rfngsf] cg'ejsf] ;d]t pkof]u x'g] cj:yf 7 sdhf]/L kIfx? ;dodf ul/Psf] <<< cfn]kn] ljlQo cg'zf;g ;'wfg{ vf;} of]ubfg lbg g;Sg' k|ltj]bgsf] :t/Lotfdf z+sf gLlt tyf dfkb08sf] sdL / tfnd]n gx'g] cj:yf bIf÷Jofj;flos hgzlQmsf] sdL cfGtl/s lgoGq0f k|0ffnL / Joj:yfklso ;"rgf k|0ffnLsf] cf}hf/sf] ?kdf ljsf; x'g g;Sg' cfn]k ug]{ lhDd]jf/L dn]lgsfsf]. o; cg';f/ sf]n]lgsf dfkm{t cfn]k x'g] u/]sf]

s'n vr{df lhNnfx? ut jif{sf] cfn]k k|ltj]bgsf] cj:yf

s'n vr{df cfn]k j]?h' ut jif{sf] cfn]k k|ltj]bgsf] cj:yf

cfn]k j]?h'nfO{ ;f]sf] k|s[lt cg';f/ x]bf{ tnjL k|ltj]bg kfl/t gu/fO{ vr{ n]vsf] ?. 41,94,94,823 k]ZsL?. 11,14,78,53,622 lgoldt ug'{kg]{ c;'n pk/ ug'{kg]{ Supporting Document k'/f gu/]sf] jf g/fv]sf] 69,45,23,7 171,83,48,498 s/s6\6L gu/]sf] 18,16,64,7 541,00,54,244 vr{ lzif{s km/s kf/]/ vr{ n]v]sf] 3,18,92,60 193,

o; uf]i7Ldf ;xefuL lhNnfx?sf] cfn]k j]?h' 11

x]6f}8fdf ePsf] cfn]k tflndsf] l;sfO{ cfn]k lgb]{lzsfsf] k"0f{ ?kdf k|of]u ul/Pdf w]/} s'/fx? cfkm} ;xh x'g] /x]5 sf]n]lgsfn] cfn]k sfo{nfO{ k|fyldstfdf /fv]sf] 5}g cfn]ksf nflu hgzlQm Hofb} Go"g 5 / ePsfx?df klg 1fg tyf ;Lksf] sdL 5 cfn]k u/fpg sfof{no tTk/ g} 5}g l;lgo/ n]vf k|d'v ePsf] 7fFpdf h'lgo/ sd{rf/L hfFbf cfn]ksf] jftfj/0f vf;} jGb} jGb}g cfn]k k|ltj]bgnfO{ lnP/ Feedback lng]lbg] rng g} 5}g 12 ;xefuLx?n] eg]sf] cfwf/df cfn]k r]s lni6sf] k|of]u ug]{ lhNnf !( dWo] & rf}dfl;s cfn]k k|ltj]bg ug]{ lhNnf !( dWo] $ cfn]k lgb]{lzsf x]g]{x? !( dWo] & lhNnf

cfn]k ;DjGwdf dn]ksf] k|ltj]bgdf s] 5 < cfGtl/s lgoGq0f ;DjGwdf cfly+s sfo+ljlw lgodfjnLn] u/]sf] Joj:yf cg';f/ ldtJooL, bIf / k|efjsf/L 9uaf6 ;Dkfbg ug{,ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"gadf]lhd sfo+;Dkfbg ug{ cfjZos cfGtl/s lgoGq0f k|0ffnL clwsfz lgsfon] tof/ u/]sf 5}gg\. cfn]k ;DjGwdf of] jif{ %^ sf]if tyf n]vf lgoGqs sfof+nosf] cWoogaf6 cfGtl/s n]vfk/LIf0fsf] nflu hgzlQm kof{Kt /x]sf] / n]vfk/LIf0fsf] nflu cfjZos ;"rgfdf lagf /f]stf]s kx'r /x]sf] cj:yf b]lvof]. t/ n]vfk/LIf0fdf ;nUg hgzlQmnfO+ tflndsf] cj;/ gePsf], lhNnfl:yt ;a} lgsfosf] n]vfk/LIf0f kmfOn v8f u/L Jojl:yt ?kdf g/fv]sf], n]vfk/LIf0f lgsfosf] OsfOut n]vfk/LIf0f of]hgf tof/L / ;f] cg';f/sf] sfo{ljlw cjnDag u/L n]vfk/LIf0f ;Dkfbg u/]sf] b]lvPg. cfGtl/s n]vfk/LIf0f hf/L eP tfklg kfngf gul/Psf], ;Dkflbt n]vfk/LIf0fsf] ;'kl/j]If0f x'g] gu/]sf] / rf}dfl;s ?kdf n]vfk/LIf0f ;DkGg gu/]sf] l:ylt 5. k|foM h;f] sfof{nosf] cfn]kaf6 a]?h" gcf}NofOg] t/ clGtd n]vfk/LIf0faf6 a]?h" b]lvg] u/]sf] 5. kmn:j?k ;/sf/sf] cfGtl/s n]vfk/LIf0f u'0f:t/Lo Pj+ e/kbf]{ b]lvb}g. >f]tM dn]ksf] %) cf} jflif{s k|ltj]bg, k]h !# 13

;'wf/sf] ;jfn cfn]ksf] sfo{;Dkfbg :t/ ;'wf/ ug'{ –cfGtl/s lgoGq0fn] glthf xfl;n ug{ sdhf]/ /x]sf] sfof{Gjog ;+oGqnfO{ jlnof] agfpg cf}hf/sf] ?kdf :yflkt ug{ of]ubfg lbg' –cfGtl/s lgoGq0f k|0ffnLsf] cleGg cjojsf] ?kdf hf]lvd Joj:yfkg ;lxtsf] cfn]k k2tL cfTd;ft ug'{ sfof{Gjog txdf ljlQo hf]lvd (fiduciary risk) sd ug'{ cfn]ksf] If]qdf lqmoflzn dfgjLo >f]tnfO{ bIf / pTk|]l/t ug'{ cfn]k dfkm{t cfly{s k|zf;gsf] ;fv :yflkt ug'{ 14

;dodf cfn]k u/L j]?h' gcfpg] jf sd u/fpg] cj:yfsf] l;h{gf ug'{ sf]n]lgsfsf] a9bf] sfo{af]emsf] ;Gbe{df cfn]knfO{ k|fyldstfdf s;/L Nofpg] cfn]k sfo{df bIf / Joj;foLs dfgjLo >f]tsf] Joj:yf s;/L ug]{ Ps} JolQmsf] sfo{;~rfng / cg'udg tyf lgoGq0fdf /x]sf] bf]xf]/f] rl/qnfO{ s;/L Joj:yfkg ug]{ cfGtl/s lgoGq0f / lg/Gt/ ;'wf/sf nflu k[i7kf]if0f lbg] ;fwgsf] ?kdf :jLsf/ ug]{ cj:yfdf s;/L k'/\ofpg] 15 ljBdfg r'gf}tLx?

cfn]k k|0ffnL ;'b[l9s/0fsf nflu ePsf k|of;x? lgoldt ?kdf e}/x]sf k|of;x? cfn]kdf sfd ug]{ sd{rf/Lx?nfO{ tflnd k|bfg ug]{ sfo{ e}/x]sf] cfn]k lgb]{lzsf kl/dfh{g u/L cg'udg Joj:yf ;d]t :yflkt ePsf], cflb cfn]k ;'b[l9s/0fsf nflu rfNg'kg]{ cfd"n ;'wf/ ;DjGwL cWoogx? dn]lgsfsf] k'gM;+/rgf / ;'wf/ ;DjGwL tyf cGo bft[lgsfosf k|ltj]bgx?df o; ;DjGwL ;'wf/sf ;'emfjx? df cfn]k l8lehg v8f ug]{ ;DjGwdf cWoog df dn]lgsfn] ;x dn]lgsf] ;+of]hsTjdf Ps g]kfndf cfGtl/s n]vfk/LIf0f k|0ffnLdf ;'wf/ ;DjGwL cWoog u/]sf] 16

cfn]k ;'b[l9s/0fsf lbzfdf xfdLdf /x]sf] sdhf]/L dfu bjfj ;'wf/ 17 Client n] dfu g} ub}{g cfn]knfO{ Avoid ug{ g} k|oTg x'G5 dn]lgsfn] /fd|/L follow g} u/]g ;DjlGwt lgsfox?n] ;'emfj / ;'wf/df cg'udg g} u/]g o; If]qdf Pressure Group g} 5}g cfn]k / cfGtl/s lgoGq0fsf] If]qdf ldl8ofn] Wofg g} lbPg sfof{Gjog txdf ePsf s'/fx? -h:t}M cfn]k lgb]{lzsf_ sf] klg k|of]u ePg nIo ;lxtsf] sfo{of]hgf / sfof{Gjog g} ePg of] Un-funded Job sf] ?kdf ukm ug]{ ljifo gGb} uof]

rfn' jif{sf nflu cfn]k sfo{of]hgf jgfPsf lhNnfx? efb| d;fGt cfZljg d;fGt sflt{s d;fGt kl5 sfo{of]h gf tof/ ug]{ lhNnf 18 जिल्ला efb| d;fGt cflZjg d;fGt sflt{s d;fGt kl5 झापा संखुवासभा भोजपुर धनकुटा मोरङ्ग खोटाङ्ग ओखलढुंगा  सिराहा नुवाकोट भक्तपुर नवलपरासी कपिलवस्तु गुल्मी लमजुङ्ग बाग्लुङ्ग म्याग्दी मुस्ताङ्ग जुम्ला प्यूठान बर्दिया जाजरकोट  दैलेख बझाङ्ग दार्चुला बैतडी कंचनपुर

cfn]k ;'b[l9s/0f ;'emfj sf] k|ltj]bg / ;'emfjx? 19

;'emfj k|ltj]bgn] lgDg ltgjf6f ljsNkx?sf] jf/]df ljZn]if0f u/]sf] ljsNk g+= !M xfns} cfGtl/s n]vfk/LIf0f k|0ffnLnfO{ ;'wf/ ug]{M xfns} k2ltdf ;'wf/ ug]{ cyf{t sf]if tyf n]vf lgoGqs sfof{non] ug]{ cf=n]=k= nfO{ k|efjsf/L agfpg]. ljsNk cfGtl/s n]vfk/LIf0f l8lehg (Internal Audit Division) :yfkgf ug]{M dxfn]vf lgoGqs sfof{no dftxtdf 5'6\6} l8lehgx? v8fu/L ltgLx?af6 cf=n]=k= ;~rfng ug]{. ljsNk g+= #M dGqfnout cfGtl/s n]vfk/LIf0f k|0ffnL (Departmental Internal Audit System) sf] cjnDag ug]{M dGqfnout cfGtl/s n]vfk/LIf0f k|0ffnLaf6 ;a} dGqfno jf s]Gb|Lo lgsfox?df cfGtl/s n]vfk/LIf0f 6f]nL (Internal Audit Wing) åf/f ;~rfng ug]{. 20 lj:t[t ljZn]if0f

k|ltj]bgn] ck]Iff u/]sf] cfn]ksf] eljio cfn]ksf k|rlnt dfGotf / l;4fGtx?sf] cfTd;ft u/L cfGtl/s lgoGq0fdf of]ubfg lbg] u/L nfu" ub}{ hfg] cfGtl/s lgoGq0f;DaGwL Joj:yfnfO{ cfGtl/s n]vfk/LIf0f;Fu cfa4 ub}{ o;nfO{ nfu" ug]{ 6f]nLut ?kdf cfGtl/s n]vfk/LIf0f ug{ z'?jft u/L bIftf ljsf;df hf]8 lbg] :t/Lo cfGtl/s n]vfk/LIf0f dfg, rf6{/ (Charter) cflbsf] ljsf; u/L cfn]knfO{ e/kbf]{ / ljZjfl;nf] jgfpg] cfn]knfO{ Joj:yfkg ;"rgf k|0ffnLsf] ¿kdf ljsf; ug]{, t'?Gt ljho (Quick Wins) sf nflu :jrflnt / lg/Gt/ ;'wf/ ug{ Computer Assisted Audit Techques (CAATs) / IT Audit ;DefJo If]qdf nfu" ug]{ 21

o; k|ltj]bgn] u/]sf] vf; ;'emfj / ;'wf/sf txx? ;ldltn] lb3{sfnLg lx;fjn] t]>f] ljsNk dGqfnout cfGtl/s n]vfk/LIf0f k|0ffnL (Departmental Internal Audit System) df hfg] u/L ;'emfj u/]sf] 5 o;n] lgDg ;'wf/sf txx?nfO{ pNn]v u/]sf] 5 –cNksflng - ! jif{_ –dWodsflng b]lv $ ji{f_ –lb3{sflng -$ jif{ kl5_ 22

cNksflng -!jif{df ul/g]_ ;'wf/x? != xfnsf] sf]=n]=lg=sf= n] ug]{ cfGtl/s n]vfk/LIf0fsf] ;'wf/ ub}{ zt k|ltzt 6f]nLut ?kdf cf=n]=k= sf] Joj:yf ;+u7gfTds ?kdf ===== cfGtl/s n]vfk/LIf0f;DaGwL jt{dfg k|0ffnLdf ;'wf/ ug{ tTsfn ;xdxfn]vf lgoGqssf] ;+of]hsTjdf ;ldlt u7g u/L sfof{Gjog z'? ug]{ sf]=n]=lg=sf= df cf=n]=k= zfvfdf cf=n]=k= 6f]nL u7gsf] ;+/rgf tof/ u/L xfnsf] sf]=n]=lg=sf=n] ug]{ cfn]ksf] ;'wf/ ug]{. o;df sf]if lgoGqssf] g]t[Tjdf jif{ cg'ejL dfq /xg] Joj:yf ug]{ 23

dWodsflng b]lv $ jif{df ul/g]_ ;'wf/x? != xfnsf] sf]=n]=lg=sf= n] ug]{ cfGtl/s n]vfk/LIf0fsf] lj:tf/} ;'wf/ ub}{ ul0ftLo z'4tf, lgoldttf / ljQLo k|ltj]bgsf] dfq zt k|ltzt 6f]nLut ?kdf -sf]if lgoGqssf] g]t[Tjdf 6f]nL agfP/, 6f]nLdf ;f] kbdf jif{ cg'ejL dfq /xg] u/L_ k"j{ cf=n]=k= sf] Joj:yf cfGtl/s n]vfk/LIf0fdWo] g}ltstf, ldtJolotf, sfo{bIftf / k|efjsfl/tfsf] 6f]nLut ?kdf dGqfnox?n] hf]lvdsf] cfwf/df gd"gf 5gf}6 u/L - a9Ldf bz k|ltzt e'QmfgL PsfO jf >]itfsf] dfq_ cf=n]=k= sf] Joj:yf ug]{ #= ;+u7gfTds ?kdf === –dn]lgsfdf cfGtl/s n]vfk/LIf0f dxfzfvfsf] :yfkgf ug]{ –sf]n]lgsfdf k"j{ cfn]k ;d]tsf] nflu sf]if lgoGqssf] g]t[Tjdf cfn]kzfvfsf] u7g ug]{ –5flgPsf 7"nf d+qfno tyf s]Gb|Lo lgsfodf n]vf k|d'vsf] g]t[Tjdf If]qut ljifosf pk;lrj ;lxtsf]] 6f]nL agfP/, 6f]nLdf ;f] kbdf slDtdf % jif{ cg'ejL dfq /xg] u/L IAW nufotsf / ;j} d+qfno tyf s]Gb|Lo lgsfodf lb3{sfndf cfjZos x'g] ;+u7gsf] :yfkgf ug]{ 24

lb3{sflng -% jif{df ul/g]_ ;'wf/x? != CAATs sf] k|of]u u/L o;af6 ;d]t lgoldttfsf] dfq zt k|ltzt 6f]nLut ?kdf -sf]if lgoGqssf] g]t[Tjdf 6f]nL agfP/, 6f]nLdf ;f] kbdf jif{ cg'ejL dfq /xg] u/L_ k"j{ cf=n]=k= sf] Joj:yf g}ltstf, ldtJolotf, sfo{bIftf / k|efjsfl/tfsf] 6f]nLut ?kdf - dGqfno jf s]Gb|Lo lgsfosf n]vf k|d'vsf] g]t[Tjdf If]qut ljifosf pk;lrj ;lxtsf] 6f]nL agfP/, 6f]nLdf ;f] kbdf slDtdf % jif{ cg'ejL dfq /xg] u/L_ dGqfnox?n] hf]lvdsf] cfwf/df gd"gf 5gf}6 u/L / CAATs sf] k|of]u u/L s]Gb|af6} hf]lvdsf] cfwf/df ;d]t e'QmfgL PsfO jf >]itfsf] cf=n]=k= sf] Joj:yf ug]{ #= cfjZostf cg';f/, dGqfno jf s]Gb|Lo lgsfosf ;lrjn] cg'/f]w u/]df cfGtl/s n]vfk/LIf0f dxfzfvf (Internal Audit Division) af6 cfGtl/s n]vfk/LIf0f 6f]nL [Internal Audit Wing (IAW)] sf] ;xof]u ;lxt jf ;xof]u/lxt ljz]if cfGtl/s n]vfk/LIf0fsf] Joj:yf ug]{ 25

$= ;+u7gfTds ?kdf ======= dn]lgsfdf /x]sf] cfGtl/s n]vfk/LIf0f dxfzfvfnfO{ cfn]k ;DjGwL g]t[TjbfoL e"ldsfdf :yflkt ug]{ ;a} dGqfno jf s]Gb|Lo lgsfodf cfGtl/s n]vfk/LIf0f 6f]nL [Internal Audit Wing (IAW)] sf] u7g ug]{. -n]vff k|d'vsf] cWoIftfdf_ cfGtl/s n]vfk/LIf0f lgb]{zs ;ldlt [Internal Audit Steering Committee (IASC)] sf] :yfkgf ug]{. -dxfn]vf lgoGqssf] cWoIftfdf_ cfGtl/s n]vfk/LIf0f sfo{;Dkfbg ;ldlt [Internal Audit Working Committee (IAWC)] sf] :yfkgf ug]{. -cfn]k dxfzfvf k|d'vsf] ;+of]hsTjdf_ ;a} dGqfno jf s]Gb|Lo lgsfodf hf]lvd Joj:yfkg tyf n]vfk/LIf0f ;ldlt [Risk Management and Audit Committee (RMAC)] sf] :yfkgf /fli6«o ;fj{hlgs ljQ s]Gb | [National Institute of Public Finance (NIPF)] sf] :yfkgf u/L ;3g cfn]k ;DaGwL tflndsf] Joj:yf ug]{ 26 lb3{sflng -% jif{df ul/g]_ ;'wf/x? =============

o; ;'wf/ k|of;jf6 ck]Iff ul/Psf] glthf lgoldttfsf] ;fy} 3E+E sf] n]vfk/LIf0f / pknlJwd"ns sfo{ljlw a9L ;do, nfut / hgzlQm ljgf g} bIftfk"j{s hf]lvdsf] cfwf/df n]vfk/LIf0f x'g] clwsf/sf] bIftfo'Qm If]qut ljs]Gb|Ls/0f pQ/bfloTj / lgoGq0fsf] ;+oGqo'Qm tyf clws[t sd{rf/Ld'vL, j:t'uttf / tYodf cfwf/df ;~rflnt ljB'tLo pks/0fd'vL sfo{ k2lt ;"rgfdf cfwfl/t lg0f{o k2ltdf ;xof]u ;]jf k|jfxdf bIftfsf cfwf/df ax' lgsfosf] ;+nUgtf, ;fy} ;do;fk]If u'0f:t/Lo / bIftfd'vL ;]jf k|jfx k]zfut Pjd\ u'0f:t/Lo pRr gLltut ;'emfj j[xb / bIftfo'Qm 1fgdf cfwfl/t ;]jf 27

o; ;ldltn] dGqfnout cfGtl/s n]vfk/LIf0f k2tLdf hfg ;'emfj ug'{sf] sf/0f cfGtl/s lgoGq0fsf] dxTj, o;df dGqfnout cfn]ksf] e"ldsf cfjZos pQ/bfloTj lgjf{xsf x/]s kIf / sfo{df k|ToIf ;xof]usf] cfjZostf cfn]kn] ljz]if1tfsf cfwf/df Aoj:yfkgsf x/]s kIf / sfo{nfO{ ;xof]u ug'{kg]{ dfu / cfjZostf k|rlnt dfGotf / l;4fGtnfO{ cfTd;ft u/L ljZjdf /fd|f] cEof;sf ?kdf cfGtl/s lgoGq0f k|0ffnLsf] cleGg cjojsf] ?kdf hf]lvd Aoj:yfkg ;lxtsf] dGqfnout cfGtl/s n]vfk/LIf0f k2tL ckgfO{Psf] ;Gbe{ g]kfndf cfn]ksf] k|efjsf/Ltf k|lt ul/Psf] ck]Iff ;Djf]wg ug'{kg]{ cj:yf 28

!= cfGtl/s n]vfk/LIf0fsf] b"/b[li6 (Vision) æ;du| cfly{s cg'zf;g sfod ug{ cfGtl/s lgoGq0f k|0ffnLsf] cleGg cËsf] ?kdf cfGtl/s cfGtl/s n]vfk/LIf0fsf] Wo]o (Mission) æpRr u'0f:t/Lo, glthfd"ns / k|efjsf/L cfGtl/s n]vfk/LIf0fÆ. k|ltj]bgn] ;'emfj u/]sf] b"/b[li6, Wo]o / /0fgLltx? 29

#= /0fgLltx? #=!=cfGtl/s n]vfk/LIf0fsf] sfo{If]q ljtf/ n]vfk/LIf0f bIftf ljsf;af6 ;]jf k|jfxdf ;'wf/ #=#=cfGtl/s n]vfk/LIf0f gLlt lgdf{0f, sfof{Gjog / cg'udgdf a:t'uttf #=$=cfGtl/s n]vfk/LIf0fdf dfgj ;+;fwgsf] pTkfbsTj clej[l4 #=%=:jR5, ;bfrf/o'Qm / k|efjsf/L cfGtl/s n]vfk/LIf0fsf] ljsf; #=^=cfGtl/s n]vfk/LIf0fsf] lg/Gt/ / k|efjsf/L ;'wf/sf] nflu ;+oGq lgdf{0f 30

;ldltsf] ;'emfj ;DjGwdf dn]lgsfsf] ;f]r -!.#_ xfd|f] ;'wf/n] lgDg # s'/fnfO{ ;Djf]wg ug'{k5{ M ;+/rgfut ;'wf/ sfo{ut ;'wf/ Jojxf/ut ;'wf/ 31 ;+u7g ;+/rgf chain of Command sfo{ gLlt tyf sfo{ljlwx? k/LIfssf] Ifdtf tyf bIftf lgoGq0f / ;'kl/j]If0f k|ltj]bg / pkof]u cfr/0f sfo{;+:s[ltsf] ljsf;

;ldltsf] ;'emfj ;DjGwdf dn]lgsfsf] ;f]r ;'wf/sf nflu b'O{ vDj] /0fgLlt (Two Pillar Strategy) sf] cjnDjg –jt{dfg k4ltsf] ;'b[l9s/0f ug{] –cfGtl/s lgoGq0f k4lt lqmoflzn u/fpg Joj:yfksLo cf}hf/sf] ?kdf cfn]knfO{ :yflkt ug]{ u/L k'gM;{+/rgf ug]{ o; /0fgLltdf cfwfl/t e} lgDg $ k|sf/n] ;'wf/ sfo{nfO{ c3L j9fpg] – cfn]ksf] nflu dfgj ;+zfwgsf] Joj:yf –cfn]k ug]{ JolQmsf] 1fg, ;Lk / bIftf –cfn]k sfo{sf] k|lqmofut Joj:yfkg –cfn]ksf] ;'emfjsf] pkof]u 32

;ldltsf] ;'emfj ;DjGwdf dn]lgsfsf] ;f]r -#.#_ ;'emfj ;ldltsf] l;kmfl/z cg';f/ lb3{sfnLg ?kdf dGqfnout k4ltdf hfg] u/L ;'wf/ sfo{x? ub}{ n}hfg] xfnsf] cfn]ksf] ;sf/fTds kIfx? ul0flto z'4tf, lgoldttf / lx;fj ldnfg ;DjGwL sfo{df sf]n]lgsfjf6 ztk|ltzt cfn]k ug]{ dn]lgsfdf cfn]k dxfzfvfsf] :yfkgf u/L o;sf] ;dGjo / ;xlhs/0fsf] nflu s]Gb|Lo lgsfosf] ?kdf :yflkt ug]{ dn]lgsfn] sf]n]lgsf dfkm{t 6f]nL jgfO{ - dGqfno/ljefu ;d]t ;+nUg u/fO{_ hf]lvddf cfwfl/t cfn]k sfo{sf] z'?jft ug]{. 33

dn]lgsfn] cfn]k ;'wf/sf nflu rfn]sf sbd / sfo{qmdx? cfn]k tflnd cfn]k cg'udg k|ltj]bgsf] Plss[t ljj/0f tof/L / ;fj{hlgsLs/0f 5flgPsf % j6f lhNnfdf gd"gfsf] ?kdf cfn]ksf] sfo{;Dkfbg x]g]{ 5flgPsf ;"rsx?sf] Central Tracking ug]{ 34

sf]n]lgsfx?jf6 ul/Psf] ck]Iff cfn]k lgb]{lzsfsf] k|of]u x'g]5 rf}dfl;s ?kdf cfn]k e} k|ltj]bg x'g]5 cfn]ksf ;'emfjx?sf] sfof{Gjogsf] jf/]df k|ltj]bg x'g]5 lhNnfdf cfn]k k|ltj]bgsf] ;DjGwdf cGtlqm{of x'g]5 lhNnf txdf cfn]k k|ltj]bgsf] ;fj{hlgsLs/0f x'g]5 35

cfn]k ;'wf/sf] sfo{ut nIo rfn' jif{sf nflu ljz]if focus ul/Psf ;"rsx? –lgjf{rg sfof{nosf] vr{sf] cfn]k / l:ylt –tnjL k|ltj]bg / tnjL vr{ –s/ s6\6L / ;dodf s/ bflvnf –sfo{;+rfng sf]ifdf ePsf] ;j} vr{sf] cfn]k u/] gu/]sf] –cfn]k k|ltj]bgsf] Response u/] gu/]sf] –cGo s]xL ;"rsx? hf]lvdsf cfwf/df yk ug{ ;lsg] 36

;/sf/L ;DklQsf] nut tof/ ug]{ ;DjGwdf ;/sf/L ;DklQsf] nut tof/ ug]{ sfo{nfO{ cfn]k;Fu cfj4 u/L ug]{ o; jif{b]lv lgoldt ?kdf jflif{s k|ltj]bgdf ;/sf/L ;DklQsf] nut cBfjlws ug]{ sfo{nfO{ dn]lgsfdf ul/g] jflif{s k|ltj]bg;Fu cfj4 ul/Psf]n] ;f] cg';f/ ljj/0f k7fpg] 37

xfnsf] ;/sf/L ;DklQsf] nutsf] d'Vo ljz]iftfx? 3/hUuf ;DjGwL ^( lhNnfsf !^*^ sfof{nosf] ljj/0f clen]lvs/0f ul/Psf] ;jf/L ;fwg ;DjGwL ^& lhNnfsf !*%$ sfof{nosf] ljj/0f clen]lvs/0f ul/Psf nueu ;j} sfof{nosf] ;DklQ ljj/0f ;d]l6Ps]f - dsjfgk'/ / tgxF'_ s'g} klg ;DklQ ljj/0f k|fKt gePsf] lhNnfM % j6f -u'NdL, dgfË, d'u', 8f]Nkf, h'Dnf / hfh/sf]6_ s'g}klg 3/ ;DjGwL ljj/0f k|fKt gePsf] lhNnfM dfly pNn]v ePsf %j6f lhNnf ;lxt j6f -kfFry/ / ef]hk'/_u/L hDdf & lhNnf

cGtlqmof / ;'emfjx? 39