/fd rGb| zdf{[*]
!= k[i7e"ldM
;fj{glgs sf]if Joj:yfkg
cfly{s k|zf;gsf] Ps dxTjk"0f{ sfo{ xf] . ;fj{hlgs >f]t ;fwgsf] ldtJooL,
bIftfk"0f{ / k|efjsf/L ?kdf kl/rfng ug{, ljQLo pQ/bfloTjsf] k|j4{g ug{ tyf
ljQLo ;"rgf k|0ffnLnfO{ k|efjsf/L agfpg sf]if Joj:yfkgn] ljlzi7
e"ldsf v]n]sf] x'G5 .
sf]if Joj:yfkgn] ;/sf/sf] Cash Flow (Cash
Inflow / Cash Outflow) nfO{
Joj:yfkg ug'{, ah]6 sfof{Gjogsf] nflu /sd ;DalGwt If]qdf k'¥ofpg', sf]ifsf] n]vfÍg / k|ltj]bg ug'{, ;fj{hlgs
C0fsf] Joj:yfkg ug'{, ;fj{hlgs ljlQo ;DklQsf] Joj:yfkg ug'{, sf]ifsf] lg/Gt/
cg'udg / lgoGq0f ug'{ / oL ;+u cGt/–;DalGwt ljifox? ;d]6\5 . Go"gtd nfutdf
sf]ifsf] Joj:yfkg ug'{, ;fj{hlgs C0fnfO{ Go"g ug'{, Cash Flow nfO{ plrt lsl;dn] Joj:yfkg ug'{, Public Fund nfO{ Ideal x'g glbg' tyf ;/sf/sf] cfly{s cj:yfsf] jf/]df oyfy{
ljj/0f lbg] u'0f:t/o'Qm ljQLo k|ltj]bg lbg' cflb sf]if Joj:yfkgsf k|d'v p2]Zox?
x'g .
l;4fGttM sf]if Joj:yfkgn] Jofks
If]q cf]u6\g] ePtf klg g]kfndf o;sf] If]qnfO{ ;fF3'/f] kfl/Psf] 5 . g]kfndf
sf]if Joj:yfkgn] s]jn ah]6 sfof{Gjgsf] nflu /sd pknJw u/fpg', cfDbfgL vr{sf]
n]vf /fVg' / ljleGg ljQLo k|ltj]bgx? tof/ ug]{ sfo{ dfq ;d]6]sf] 5, h;sf sf/0f
sf]if Joj:yfkgn] ck]lIft glthf lbg ;ls/x]sf] 5}g .
lj=;+=
@)#* ;fndf ;/sf/L cfo Joo ;+rfng -sfo{ljlw_ lgodfjnL, @)#* nfu' x'g' eGbf cufl8
;Dd ;/sf/L /sd lgsf;f k|0ffnL s]Gb|Ls[t /x]sf] lyof] . s]Gb|df /x]sf dGqfno jf
ljefun] cy{ dGqfnoaf6 lgsf;f lnO{ dftxtsf lgsfox?nfO{ q}dfl;s jf k6s] ?kdf r]s
jf 8«fˆ6 dfkm{t ah]6 lgsf;f lbg] Joj:yf lyof] . dftxtsf sfof{nox?n] s]Gb|jf6
k|fKt u/]sf] ah]6 vr{sf] dfl;s k|ltj]bg / n]vf s]Gb|df g} k7fpg] / ljefu
dGqfnoaf6} cfGtl/s tyf clGtd n]vfk/LIf0f u/fpg] ub{y]] .
;/sf/L
cfo Joo ;+rfng -sfo{ljlw_ lgodfjnL, @)#* nfu' sfof{Gjog kZrft cfly{s aif{
@)#*.)#( b]lv lhNnfdf sf]if tyf n]vf lgoGqs sfof{nox? vf]lnof] . sf]if tyf n]vf
lgoGqs sfof{nosf] :yfkgf kZrft lhNnf l:yt sfof{nonfO{ dGqfno ljefun] lbPsf]
ah]6 vr{sf] clVtof/Lsf cfwf/df sf]if tyf n]vf lgoGqs sfof{nox?af6} sfof{nosf]
vftfdf rf}dfl;s lgsf;f lbg ;'? ul/of] . sf]if tyf n]vf lgoGqs sfof{nonfO{ lgsf;f
k|0ffnLsf] ;fy ;fy} cfDbfgL vr{sf] lhNnfut k|ltj]bg tof/ ug]{, lhNnf l:yt
sfof{nox?sf] cfGtl/s n]vfk/LIf0f ug]{ nufotsf lhDd]jf/L tf]lsof] . of]
Joj:yfnf] sf]if Joj:yfkg k|0ffnLdf tTsfn b]lvPsf ;d:ofnfO{ s]xL xb;Dd ;Daf]wg u/]sf]
kfO{G5 . kl5 rf}dfl;s lgsf;f k|0ffnLdf kl/j{tg ul/ sf]ifk"lt{ lgsf;f
k|0ffnL cjnDag ul/of] .
rf}dfl;s
lgsf;f k|0ffnLdf ;'wf/ u/L sf]if k"lt{ lgsf;f k|0ffnLsf] cjnDagaf6 sf]if
Joj:yfkgdf s]xL ;'wf/sf ;+s]t blvPtf klg o;n] gub k|jfx Joj:yfkg, ljQLo
;"rgf k|0ffnLsf] u'0f:t/ / sf]if Joj:yfkg nfut Go"gLs/0f nufotsf sltko
ljifox?nfO{ k|efjsf/L ?kdf ;+af]wg ug{ ;s]g .
;g\ @))*
df cGt/fli6«o d'b|f sf]ifn] g]kfnsf] sf]if Joj:yfkg k|0ffnLsf] cWoog u/L at{dfg
sf]if Joj:yfkgdf b]lvPsf sdhf]/L x6fpg Psn vftf sf]if -Treasury Single Account) k|0ffnL
nfu' ug{ l;kmfl/; u/]sf] lyof] . o;sf ;fy} bft[ lgsfox?n] ljleGg kmf]/dx?df ljQLo
k|ltj]bgsf] u'0f:t/ tyf gub Joj:yfkgdf ;'wf/sf ljifox? k|yldstfsf ;fy p7fpg]
u/]sf 5g\ . oL ljifox? a}b]lzs ;xof]usf ;DaGwdf bftfsf ;t{sf] ?kdf ;d]t cfpg]
u/]sf]] kfO{G5 .
oL ljljw
sf/0fn] Ps ;Ifd / e/kbf]{ sf]if Joj:yfkg k|0ffnLsf] 66\sf/f] cfjZostf dxz'; u/L
;fj{hlgs sf]if Joj:yfkg k|0ffnLsf ljljw kIfdf ;'wf/sf k|of;x? cufl8 a9fO{Psf] 5
. Psn vftf sf]if k|0ffnL ;du| sf]if Joj:yfkg k|0ffnL ;'wf/sf] Ps k|d'v efu xf]
.
@= Treasury Single Account
(TSA)
Psn sf]if
vftf k|0ffnL ;du| sf]if Joj:yfkgnfO{ k|efjsf/L agfpg cjnDag ul/Psf] Ps pk–k|0ffnL
xf] . ;/sf/L sf]if Joj:yfkgdf gub Joj:yfkgn] dxTjk"0f{ :yfg cf]u6]]sf]
x'G5 . k|efjsf/L gub Joj:yfkgsf] dfWofdaf6 ;/sf/L vr{nfO{ :jLs[t ah]6sf]
;Ldfleq /fVg, ah]6 sfof{GjgnfO{ k|efjsf/L agfpg, ;/sf/L C0fnfO{ Go"gLs/0f
ug{ tyf ;/sf/L vr{ loGq0fnfO{ k|efjsf/L jgfpg ;lsG5 . gub Joj:yfkgnfO{ k|efjsf/L
agfpg, ljQLo tYofÍnfO{ a9L u'0f:t/Lo agfpg tyf ;fj{hlgs sf]ifsf] kl/rfngdf
ldtJolotf, sfo{bIftf / k|efjsf/Ltf Nofpg ljleGg b]zn] Psn vftf sf]if k|0ffnL
nfu' u/]sf 5g\ . Psn sf]if k|0ffnLdf ;/sf/L cfDbfgL tyf vr{ vftfx?nfO{ Plss[t
ul/Psf] x'G5 . o;df ;fj{hlgs cfDbfgL tyf vr{nfO{ Ps} vtfaf6 x'g] Joj:yf
ldnfO{Psf] x'G5 . ;/sf/L sf/f]af/nfO{ w]/} vftfx?af6 ;+rfng ub{f gub Joj:yfkg,
k|ltj]bg k|0ffnL nufotsf ljifodf cfpg] ;d:ofnfO{ xn ug{] k|of; :j?k o; k4ltsf]
ljsf; ul/Psf] xf] . TSA sf]
p2]Zo Ps} ePtf klg o;sf] sfof{Gjog k|s[of eg] b]z} lkR5] km/s km/s /x]sf] 5 .
ljZjdf k|of]udf cfPsf Psn vftf sf]if k|0ffnL x]bf{ d'Votof lgDgfg';f/n]
nfu" ePsf] kfO{G5 .
s_ ;ls|o Psn vftf sf]if k|0ffnL -Active Single Treasury
Account ):
of]
s]Gb|Ls[t sf]if k|0ffnL xf] . o; k|0ffnLdf ;j} cfDbfgL / vr{ l;w} ;+lrt
sf]ifaf6 x'G5 . o; k|0ffnLdf e"QmfgL k|s[ofnfO{ sf]if sfof{nodf s]Gb|Ls[t
ul/Psf] x'G5 . o;sf nflu ljleGg :yfgdf sf]if sfof{nox? vf]lnPsf x'G5g\ . e"QmfgL
sfof{nox?n] cfkm} a}+s vftf ;+rfng gu/L cfkm'n] e"QmfgL lbg'kg]{ /sdsf]
e"QmfgLsf] nflu sf]if sfof{nodf cg'/f]w ub{5g\ / sf]if sfof{non]
sfof{nosf] cg'/f]w÷cfb]z kqsf cfwf/df r]s dfkm{t To;sf] e"QmfgL lbG5 . o;
k|0ffnLdf sf]if sfof{nosf] dfq a}+sdf vftf vf]lnPsf] x'G5 . e"QmfgL x'g]
;Dk"0f{ /sdx? sf]if sfof{noaf6} x'G5 . cfDbfgL tkm{ ;/sf/nfO{ k|fKt x'g]
;j} /sd sf]if sfof{nosf] vftfdf hDdf ul/G5 . of] k|0ffnLdf klg b]z cg';f/ km/s
km/s k4ltsf] cjnDag ul/Psf] 5 .
!_ s'g} b]zdf e"QmfgL sfof{nox?n] e"QmfgL
lbg'kg]{ sfdsf] ;j} ljn e/kfO{x? sf]if sfof{nodf g} k7fO{ sf]if sfof{non] Pre-Audit u/L /sd e"QmfgL lbg] k4ltsf]
cjnDjg ul/Psf] 5 .
@_ s'g} b]zdf sfof{nox?n] sf]if sfof{nonfO{ /sd
e'QmfgLsf] nflu e"QmfgL cg'/f]w÷cfb]z kq dfq k7fp5g\ / e"QmfgL
cfb]zsf] cfwf/df sf]if sfof{non] /sd e'QmfgL lbg] k4ltsf] ckgfO{Psf] 5 .
klxnf]
k4ltdf ;Dk"0f{ lhDd]jf/ sf]if sfof{no x'G5 eg] bf]>f] k4ltdf n]vf /fVg]
/ vr{sf] lhDd]jf/ ;DalGwt sfof{no g} x'G5 . sf]if sfof{non] dfq sf]ifsf] vftf
;+rfng ug]{ x'Fbf sf]ifsf] cj:yfsf] hfgsf/L t'?Gt yfxf kfpg ;lsG5 .
v_ lgis[o Psn vftf sf]if k|0ffnL (Passive Treasury Single
Account)
o;
k|0ffnL cg';f/ Main Treasury Account cGt{ut
sfof{nox?sf] gfddf z'Go df}hbftsf Sub Treasury
Account vf]lnPsf] x'G5 . sf]if sfof{non] sfof{non] ;+rfng ug]{ Sub Treasury Account sf] vr{ ug]{ Limit tf]lslbG5 . e"QmfgL sfof{nox?n] ;f]xL Limit cGt{ut /xL e"QmfgL ub{5g\ . Sub Treasury Account z'Go df}Hbftsf ePtfklg
a}+sn] r]ssf] e"QmfgL lbg] Joj:yf ldnfO{Psf] x'G5 . k|To]s lbgsf] cGtdf lbge/L
Sub Treasury Account af6 vr{
ePsf] /sd nfO{ Main Treasury Account af6 Transfer ul/ lx;fa ldnfg ul/G5 / Sub Account nfO{ z'Go g} agfO{G5 . Main Treasury Account af6 k|ToIf e"QmfgL
glbO{g] x'Fbf o;nfO{ lgis[o Psn vftf sf]if k|0ffnL elgPsf] xf] . Active Treasury System df h:tf] Ps} vftfaf6 vr{
gul/Ptf klg o; k|0ffnLsf] k|d'v ljz]iftf eg]sf] cfly{s sf/f]af/df sfof{nox?nfO{
g} lhDd]jf/ agfpg' / e"QmfgL k|s[ofnfO{ ljs]Gb|Lt ug'{ xf] . o; k|0ffnLn]
klg b}lgs ?kdf sf]ifsf] cj:yfsf] hfgsf/L lbG5 .
# g]kfndf k|:tfljt TSA k|0ffnLM
at{dfg
lgsf;f k|0ffnLdf /x]sf ljleGg ;d:of / ;Lldttfsf sf/0f sf]]if Joj:yfkg k|0ffnL
k|efjsf/L x'g ;s]sf] 5}g . ljQLo k|ltj]bgsf] u'0f:t/ / sf]ifsf] k|efjsf/L
Joj:yfkg ;DaGwdf ljleGg lgsfojf6 cfjfh pl7/x]sf] cj:yfdf o;df ;'wf/sf] Ps
c+usf] ?kdf Psn vftf sf]if k|0ffnLsf] ;'?jft ul/Psf] 5 . ljutdf cfly{s k|zf;g
;DaGwL lgodfjnL, @)%^ df cGo sfof{non] e"QmfgL lbg'kg]{ /sd sf]if tyf n]vf
lgogqs sfof{noaf6 klg e"QmfgL lbg ;lsg] Joj:yf u/L Psn vftf sf]if
;+rfngsf] nflu sfdsf] yfngL ul/Ptf klg clGtd r/0fdf cfP/ To;sf] sfof{Gjg x'g
;s]g . xfn vr{ tkm{ dfq Piloting ?kdf eQmk'/
/ nlntk'/ lhNnfdf o;sf] sfo{Gjog ;'? ul/;lsPsf] 5 . b'O{ lhNnfdf sfof{Gjgsf]
cj:yf cWoog u/L s|dzM cGo lhNnfdf nfu' ug]{ of]hgf 5 . o;sf] ;kmn sfof{Gjgsf]
nflu IMF n] k/fdz{bftfsf] ?kdf
;xof]u u/]sf] 5 .
g]kfndf cjnDjg ug{ ;'? ul/Psf] nfluPsf] Psn
vftf sf]if k|0ffnL k|0ffnL Active Single
Treasury System xf] . h;df sfof{non] e"QmfgL lbg'kg]{ /sd
e"QmfgLsf] nflu sf]if sfof{no df cg'/f]w ub{5g\ / sf]if sfof{non]
sfof{nosf] ljlgof]lht ah]6sf] clwgdf /xL r]s dfkm{t e"QmfgL lbG5 . r]s Issue ug]{ sfd sf]if tyf n]vf lgoGqs sfof{no dfq ub{5 cyjf
cj ;j} sfof{nosf r]s sf6\g] sfd sf]if tyf n]vf lgoGqs sfof{non] ub{5 . cfly{s sf/f]jf/sf] n]vf /fVg], n]vf k/LIf0f
u/fpg] cGo ;Dk"0f{ bfloTj ;DalGwt sfof{nosf] g} x'G5 .
$= at{dfg
sf]if Joj:yf k|0ffnL / o;df /x]sf sdhf]/L / ;d:ofx?M
jt{dfg
sf]if Joj:yfkg k|0ffnLn] dfu adf]lhdsf] glthf lbg g;s]sf] sf/0f TSA k|0ffnLsf] cjnDag ug{ ;'? ul/Psf] 5 . o;n] sf]if
Joj:yfkg k|0ffnLdf /x]sf ;d:ofx?nfO{ ;dfwfg ug]{ ck]Iff /flvPsf] 5 . jt{dfg
sf]if Joj:yf k|0ffnL / o;df /x]sf k|d'v ;d:ofx? lgDgfg';f/ /x]sf 5g\ M–
s_ jt{dfg sf]if Joj:yfkg k|0ffnL / o;sf k|d'v kIfx?M
g]kfnsf]
cGtl/d ;+ljwfg, @)^# sf] efu ( df cfly{s sfo{ k|0ffnLsf] Joj:yf ul/Psf] 5 .
h;df u'7L /sd afx]s g]kfn ;/sf/nfO{ k|fKt x'g] ;j} k|sf/sf /sd Ps ;/sf/L
sf]ifdf hDdf ug'{kg]{ h;nfO{ ;+lrt sf]if elgPsf] 5 . g]kfn ;/sf/nfO{ k|fKt x'g]
/ g]kfn ;/sf/n] e"QmfgL lbg] ;Dk"0f{ /sd oxL ;+lrt sf]ifdf cfDbfgL /
vr{ hgfO{G5 . cfly{s sfo{ljlw P]g, @)%%
n] ;+lrt sf]ifsf] ;+rfng / Joj:yfkgsf] lhDd]jf/L dxfn]vf lgoGqs
sfof{nonfO{ tf]s]sf] 5 . dxfn]vf lgoGqs sfof{non] sf]if tyf n]vf lgoGqs
sfof{nox?, a}+sx? / cGo sfof{nox?sf] ;xof]udf sf]ifsf] Joj:yfkg ;DaGwL sfd ub{5
. jt{dfg sf]if Joj:yfkg k|0ffnL lgDgfg';f/ ;+rflnt 5 .
I) ;+lrt
sf]ifsf vftfx?M
;+lrt sf]ifsf] Joj:yfkgsf] nflu dxfn]vf lgoGqs sfof{non]
ljleGg vftfx?sf] Joj:yf u/]sf] 5 . oL vftfnfO{ ;du|df b'O{ ;d'xdf ljefhg
ul/Psf] 5 .
s_ s]Gb|Lo
;/sf/ vftf -…sÚ ;d'x vftf_
v_ ;/sf/L c8\8f
vfgf vftf -…vÚ ;d'x vftf_
s ;dd'xsf vftf k|ToIftM ;+lrt sf]if ;+u ;DalGwt vftf x'g . ;/sf/nfO{
k|fKt x'g] ;Dk"0f{ /sd …sÚ ;d'xsf vftfdf hDdf x'G5 t/ ;/sf/n] e"QmfgL
lbg] ;Dk"0f{ /sdx? …sÚ ;d'xsf vftf af6 l;w} vr{ gn]vL …sÚ ;d'xsf vftfaf6 …vÚ
;d'xsf vftfdf Transfer ul/ vr{
ul/G5 . ;Dk"0f{ ;/sf/L sfof{nox?sf] cfˆgf] sfo{;+rfngsf] nflu ;/sf/L sf/f]jf/
ug]{ a}+sdf …vÚ ;d'xsf vftfx? vf]lnPsf] x'G5 . of] vftfsf] ;+rfng ;DalGwt
sfof{non] g} ub{5 . sf]if tyf n]vf lgoGqs sfo{non] …sÚ ;d'xsf vftf af6 …vÚ
;d'xsf vftfdf /sd lgsf;f ul/lbG5 . rfn' ah]6sf] lgsf;f rfn' vftfdf /
k"FhLut ah]6sf] lgsf;f k"FhLut vftfdf ul/G5 .
II) lgsf;f
k|0ffnLM
&% lhNnfdf /x]sf sf]if tyf n]vf lgoGqs sfof{no dfkm{t
ljlgof]lht ah]6 adf]lhdsf] /sd ;DalGwt sfof{nodf lgsf;f ub{5 . g]kfndf d'Votof
sf]if k"lt{ lgsf;f k|0ffnL cjnDag ul/Psf] 5 . k|To]s cfly{s aif{sf]
ljlgof]hg P]g jf k]ZsL vr{ P]g hf/L ePkl5 ;'?df cy{ ;lrjn] cGo dGqfno÷;+j}wflgs
lgsfosf ;lrjnfO{ vr{ ug]{ clVtof/L k7fO{G5 / dGqfno÷;+j}wflgs lgsfosf ;lrjn]
dftxtsf ljefudf / ljefuLo k|d'vn] dftxtsf sfof{nox?df vr{ ug]{ clVtof/L k7fp5 .
;f]xL clVtof/Lsf cfwf/df sf]if tyf n]vf lgoGqs sfof{non] ;DalGwt sfof{nosf]
vftfdf /sd lgsf;f ub{5 .
ah]6 vr{ug]{
clVtof/L k|fKt ePkl5 rfn'sf]if afkt clVtof/L /sdsf] 5 efusf] Ps efu rfn'sf]if
afkt lgsf;f ul/G5 . sfof{non] rfn'sf]ifaf6 vr{ ub}{ hfG5 / dlxgf e"Qmfg
ePkl5 dlxgfe/L ePsf] vr{sf] ;f]wegf{ sf]if tyf n]vf lgoGqs sfof{no;+u dfu ub{5
/ sf]if tyf n]vf lgoGqs sfof{non] sfof{nosf] dfu adf]lhd dlxgfe/L ePsf] vr{
;f]wegf{ afkt sf]ifk"lt{ lgsf;f ul/lbG5 .
lgsf;f k|0ffnLnfO{ Jojl:yt ug{ District Expenditure Control System (DECS) gfds Computer Software sf] k|of]u ul/Psf] 5 h;n] sf]if
tyf n]vf lgoGqs sfof{nosf] lgsf;f k|0fffnL, n]vf k|0ffnL / k|ltj]bg k|0ffnLnfO{
s]xL xb;Dd Jojl:yt agfPsf] 5 .
III) n]vfÍg /
k|ltj]bg k|0ffnLM
;/sf/L sf]ifsf] n]vfÍgdf ;+nUg lgsfox? dxfn]vf lgoGqs
sfof{no, sf]if tyf n]vf lgoGqs sfof{no, clVtof/L lbg] lgsfox?, vr{ / cfDbfgL
ug]{ sfof{nox? / ;/sf/L sf/f]af/ ug]{ a}+sx?n] cf–cfkm"n] ;+rfng ug]{
sf]ifsf] n]vf /fVg] tyf dfl;s / aflif{s ?kdf k|ltj]bg ug]{ ub{5g\ . ;j}
sfof{nox?n] cfˆgf] clVtof/L adf]lhdsf ah]6 pklzifssf] pklzif{sut ?kdf n]vf
/fVb5g\ / dfl;s / aflif{s ?kdf sf]if tyf n]vf lgoGqs sfof{no / tfn's sfof{nodf
k|ltj]bg lbg] ub{5g\ .
tfn's sfof{non]
dftxtsf sfof{nox?sf] Plss[t ?kdf s]Gb|Lo :t/sf] n]vf /fVb5g\ rf}dfl;s / aflif{s ?kdf dxfn]vf lgoGqs
sfof{no / dxfn]vfk/LIfssf] sfof{nodf k|ltj]bg lbg] ub{5g\ .
k|To]s sf]if tyf n]vf lgoGqs sfof{non] lhNnf el/sf
sfof{nosf] Plss[t ?kdf lgsf;f, vr{, cfDbfgL cfbLsf] n]vf /fV5g\ . xfn sf]if tyf
n]vf lgoGqs sfof{nodf lhNnfut lx;fjdf clVtof/L, lgsf;f, vr{, cfDbfgL cflbsf] District Expenditure Control System gfds Computer Software df n]vf /fV5g\ / Internate dfkm{t dfl;s / aflif{s ?kdf dxfn]vf
lgogqs sfof{nodf k|ltj]bg ug]{ ub{5g\ .
dxfn]vf lgoGqs
sfof{non] sf]if tyf n]vf lgoGqs sfof{no / s]Gb|Lo sfof{noaf6 k|fKt k|ltj]bgsf
cfwf/df Plss[t cfly{s ljj/0fx? tof/ u/L dxfn]vfk/LIfs ;dIf k|:t't ub{5 .
To;}u/L g]kfn /fi6« a}+s tyf cGo ;/sf/L sf/f]jf/ ug]{
a}+sn] klg cfDbfgL vr{sf] n]vf /fVb5g\ / ;DalGwt sf]if tyf n]vf lgoGqs sfof{no
/ dxfn]vf lgoGqs sfof{nodf cfjlws ?kdf k|ltj]bg k|:t't ub{5g\ .
IV) cg'udg /
lgoGq0fM
cfGtl/s lgoGq0f k|0ffnLsf] Ps k|d'v cf}hf/sf] ?kdf /x]sf]
cfGtl/s n]vfk/LIf0f cfly{s sf/f]jf/sf] cg'udgsf] Tool klg xf] . &% lhNnfdf sf]if tyf n]vf lgoGqssf]
sfof{nosf] :yfkgf kZrft cfGtl/s n]vfk/LIf0fsf] sfd sf]if tyf n]vf lgoGqs sfof{noaf6}
x'Fb} cfPsf] 5 . tfn's sfof{non] klg dftxtsf sfof{nox?sf] ;'kl/j]If0f ub{5 .
V) gub
Joj:yfkgM
;fj{hlgs sf]if Joj:yfkgsf] Ps dxQjk"0f{ sfo{ gubsf]
Joj:yfkg ug'{ xf] . sfg"gt gub Joj:yfkgsf] lhDd]jf/L dxfn]vf lgoGqs
sfof{nosf] ePtf klg xfn gubsf] Joj:yfkg ;DaGwL sfd g]kfn /fi6« a}+s / ;/sf/L
sf/f]jf/ ug]{ a}+s dfkm{t x'Fb} cfPsf] 5 .
v_ jt{dfg sf]if Joj:yfkg k|0ffnLdf /x]sf k|d'v
sdhf]/L / ;d:ofx?M
ljleGg ;dodf sf]if Joj:yfkg k|0ffnLdf ;'wf/ ul/Ptf klg o;df
cem w]/} sdhf]/Lx? /x]sf 5g\ . h;sf sf/0f ;du| sf]if Jo:yfkg ldtJooL /
k|efjsf/L x'g ;s]sf] 5}g .
I) ;/sf/L
sf]ifsf] cj:yfsf] af/]df ;dodf g} hfgsf/L gx'g'M
;/sf/L sf]ifsf] k|efjsf/L ?kdf kl/rfng ug{ tyf ljleGg
lg0f{o lngsf] nflu sf]ifsf] af:tljs cj:yfsf] af/]df plrt ;dodf hfgsf/L x'g' cfjZos
x'G5 . xfdLn] cjnDag u/]sf] sf]if Joj:yfkg k|0ffnLn] vf]h]sf]avt sf]ifsf]
af:tljs cj:yfsf] af/]df hfgsf/L lbg ;s]sf] 5}g . $))) eGbf a9L e"QmfgL O{sfO
/ !$))) eGbf w]/} a}+s vftfaf6 cfDbfgL vr{sf] af:tljs cj:yfsf] af/]df hfgsf/L
t'?Gt k|fKt ug'{ clxn]sf] sf]if ;+rfng k|s[ofdf k|foM c;Dej /x]sf] 5 . cfhsf]
sf]ifsf] cj:yf cfh g} hfgsf/L x'gkg]{ at{dfg cj:yfdf ;j} e"QmfgL s]Gb| tyf
a}+s dfkm{t ljj/0f ;+sng u/L Plss[t ljj/0f tof/ ubf{ dlxgf} kl5 dfq sf]ifsf]
cj:yf hfgsf/L x'g] ub{5 . Ps t k|ltj]bg k|0ffnL Hofb} k/Dk/fut x'g', k|ltj]bg
l9nf] u/L x'g' jf x'Fb} gx'g' h:tf ;d:of 5g\ eg] csf]{ IT sf] Go"g k|of]un] k|ltj]bg k|0ffnL k|efjxLg
k|foM /x]sf] 5 .
II) gub
k|jfxdf dxfn]vf lgoGqs sfof{nosf] lgoGq0f gx'g'M
k|fyldstf k|fKt If]qdf kof{Kt /sd pknJw u/fpg, ;/sf/L
vftfdf /sd Surplus x'g
glbg', plrt ;dodf plrt b/ / kl/df0fdf C0f lng, C0f /sdnfO{ Go"gLs/0f ug{
gub k|jfxsf] plrt Joj:yfkg x'g' h?/L x'G5 . sfg"gtM gub Joj:yfkgsf]
lhDd]jf/L dxfn]vf lgoGqs sfof{nosf] ePtf klg xfn gub k|afx Joj:yfkgdf dxfn]vf
lgoGqs sfof{non] vf;} e"ldsf v]Ng ;s]sf] 5}g . gub Joj:yfkgsf] k|d'v
cf}hf/sf] ?kdf /x]sf] Cash Flow Plann aGg]
u/]sf] kfO{b}g . h;sf sf/0f ;/sf/sf] nflu slxn] slxn] slt slt /sd cfjZos k5{
eGg] yfxf 5}g . gub k|jfxsf] Joj:yfkg g]kfn /fi6« a}+s / ;/sf/L sf/f]jf/ ug]{
a}+saf6 x'Fb} cfPsf] 5 . g]kfn /fi6«
a}+saf6 ;fKtflxs ?kdf dfq gub k|jfxsf] ljj/0f k|fKt x'g] ub{5 . Ps t
dxfn]vf lgoGqs sfof{no cfkm};+u gub k|jfxsf] tYofÍ 5}g eg] a}+saf6 k|fKt ug]{
tYofÍ klg ;dodf g} k|fKt x'g ;s]sf] 5}g . h;sf] k|ToIf k|efj ah]6sf] sfof{Gjgdf
b]lvPsf] 5 .
III) sf]if
Joj:yfkg nfut a9L x'g'M
jt{dfg lgsf;f k|0ffnLdf Pp6} /sd ljleGg vftfx?df Transfer ug'{ kg]{ ePsf]n] a}+s sld;g afkt
yk Jooef/ axg ug'{ k/]sf] 5 . csf]{tkm{ ;/sf/L sf/f]af/ ug]{ a}{ssf] 5gf}6 sfo{
Competition sf
cfwf/df guPsf] sf/0f klg a9L sld;g lbg' k/]sf] cj:yf 5 .
IV) n]vfk/LIf0f
;dodf x'g g;Sg'M
cfly{s aif{ ;dfKt ePsf] dlxgf} ;Dd klg ljQLo k|ltj]bg
dxfn]vfk/LIfs;+u k]z ug{ g;Sbf ;dodf clGtd n]vfk/LIf0f x'g ;s]sf] 5}g .
V) cgfjZos
C0f lng'kg]{ cj:yfM
sfof{nosf vftfx?df lgsf;f ePsf] ;j} /sd Ps} k6s vr{ geO{
afFsL /xG5 . s]Gb|Lo vftfaf6 sfof{nosf] vftfdf /sd lgsf; eO{ hfg]
/ lgis[o gub /xg] t/ s]Gb|Lo vftfdf /sd cefj ePsf] cj:yfdf C0f lng kg]{ cj:yf
/x]sf] 5 . h;n] ubf{ ;/sf/n] cgfjZos nfut axg ug'{ k/]sf] 5 .
VI) lx;fj le8fg
x'g g;s]sf]M
sf]if tyf n]vf lgoGqs sfof{no, e"QmfgL O{sfO,
dGqfno÷ljefu / a}+s af6 k|fKt ePsf k|ltj]bgx? cfk;df le8fg gx'Fbf ljut nfdf]
;do b]lv 7"nf] /sd km/s b]lvPsf] 5 . h;n] ubf{ ;/sf/sf] af:tljs cfDbfgL
vr{sf] ljj/0f lbg ;lsPsf] 5}g .
%= Psn vftf sf]if k|0ffnLsf] pb]ZoM
s_ gub
Joj:yfkgnfO{ k|efjsf/L agfpg'M
Psn vftfsf]if k|0ffnLsf] sfof{Gjog kZrft
gub Joj:yfkgsf] lhDd]jf/L klg dxfn]vf lgoGqs sfof{non] g} lnG5 . ;/sf/sf] nflu
aflif{s ?kdf Cash Flow Plan agfP/ Cash Inflow / Cash Outflow nfO{ Match ug{ ;lsG5
. h;af6 eg]sf] ;dodf Go"gtd nfutdf sf]if k|flKtdf ;xof]u k'Ub5 . ;/sf/sf]
cfDbfgL / vr{sf] b}lgs ljj/0f k|fKt eP kZrft gub Joj:yfkg sfo{ k|efjsf/L x'G5 .
v_ ;/sf/L
vftfx?df lgis[o df}Hbft x'g glbg'M
xfn w]/}
;/sf/L vftf ;+rfngdf /x]sf / s'g vftfdf slt /sd df}Hbft 5 eGg] Plsg gePsf]
sf/0f lgis[o df}Hbft a9L /x]sf] 5 . TSA sf]
sfof{Gjog kZrft sfof{nox?sf] gfddf vftf ;+rfngdf gx'g] / sf]if tyf n]vf lgoGqs
sfof{non] dfq vftf ;+rfng ug]{ x'Fbf ;/sf/L /sdnfO{ lgis[o x'g glbO{ clwstd
;b'kof]u ug{' o;sf] p2]Zo /x]sf] 5 .
u_
;fj{hlgs C0fnfO{ sd ug'{M
TSA sf] sfof{Gjog kZrft ;/sf/L vftfx?df /sd df}Hbft /xg]
t/ ;/sf/sf] s]Gb|Lo vftfdf /sd cefj eP/ cf]e/8«ˆ6 lng'kg]{ cj:yfsf] cGt x'g]5 .
3_
;fj{hlgs gLlt tyf lg0f{osf] nflu cfjZos u'0f:t/o'Qm tYofÍ pko'Qm ;dodf pknJw
u/fpg'M
ljleGg
gLlt th'{df ug{ tyf lg0f{ox? ug{sf] nflu cfjZos kg]{ u'0f:tl/o ljQLo tYofÍx? ;dodfg}
pknJw u/fpg' o;sf] csf]{ dxTjk"0f{ p2]Zo /x]sf] 5 . Psn vftf sf]if
k|0ffnLn] b}lgs ?kdf ;/sf/sf] cfDbfgL vr{sf] la:t[t ljj/0f lbg] x'Fbf lg0f{osf]
nflu cfjZos tYofªs lbg ;Dej x'G5 .
ª_ ah]6
sfof{Gjogdf k|efjsfl/tf Nofpg'M
TSA
n] ah]6 sfof{Gjogdf k|efjsf/Ltf Nofpg] p2]Zo ;d]t lnPsf] 5 . u}/ ah]6/L
vr{ lgogq0f, /sdfGt/ / >f]tfGt/, ah]6 /f]Ssf / km'Ss'jf h:tf ljifonfO{
Jojl:yt ug{ o;n] ;xof]u k'¥ofp5 .
r_ cfly{s
cg'zf;g sfod /fVg ;xof]u k'¥ofpg'M
ah]6 tyf sfo{s|d aflx/af6 vr{ ug]{, cfly{s
aif{ ;dfKt ePkl5 klg sf/f]af/ ug]{, >f]t gldnfO{ vr{ ug]{, cfly{s ljj/0fx?
;dodf gk7fpg] nufotsf sfof{nodf x'g] cfly{s cg'zf;gxLg sfo{nfO{ lgoGq0f ug{ o;
k|0ffnLn] s]xL xb;Dd ;xof]u k'¥ofpb5 .
^= Psn vftf sf]if ;+rfng sfo{ljlwM
s_ vftf
k|0ffnL
Psn vftf sf]if k|0ffnL nfu' ePkZrft sf]if tyf n]vf lgoGqs
sfof{non] dfq a}+s vftf ;+rfng ub{5 . xfn e"QmfgL sfof{nox?n] ;+rfng u/]sf
;Dk"0f{ vftfnfO{ aGb ul/G5 . sfof{Gjogsf] z'? r/0fdf sf]if tyf n]vf lgoGqs
sfof{nosf] gfddf rfn', k"FhLut,
/fh:j / w/f}6Lsf 5'§f5§} vftf vf]lnG5 / of] k|0ffnLsf] k"0f{ sfof{Gjogsf]
r/0fdf eg] sf]if sfof{nosf] gfddf Ps sf]if vftf dfq ;+rfngdf /xG5 . cfDbfgL,
vr{ / w/f}6L ;DaGwL ;Dk"0f{ sf/f]jf/ Pp6} vftfaf6 ul/G5 . oL vftfx? z'Go
df}Hbftdf vf]lnPsf] x'G5 / lbge/L tL vftfx?df cfDbfgL / vr{ ePsf] /sd sfof{no
;do kZrft lx;fa ldnfg ul/G5 .
v_=
lgsf;f / /sd e"QmfgL k|0ffnLM
sfof{non] cfly{s aif{sf] z'?df aflif{s sfo{s|d / clVtof/L
k|fKt ePkl5 d=n]=k=kmf=g+= @) - aflif{s sfo{s|d, ljlgof]hgsf] dfl;s afF8kmF8 _
sf]if tyf n]vf lgoGqs sfof{nodf k]z ug'{ kb{5 . sfof{non] dfl;s ?kdf
d=n]=k=kmf=g+= @) sf cfwf/df sf]if tyf n]vf lgoGqs sfof{no;+u lgsf;f dfu ub{5 .
sfof{non] cfkm"nfO{ k|fKt clVtof/L / aflif{s sfo{s|d cg';f/ sf]if tyf n]vf
lgoGqs sfof{noaf6 lgsf;f ePsf] /sdsf] ;Ldfleq vr{ :jLs[t u/L e"QmfgLsf]
nflu r]s hf/L ug{ sf]if tyf n]vf lgoGqs sfof{nodf e"QmfgL cfb]z k7fp5g\ .
e"QmfgL cfb]z k|fKt eP kl5 sf]if tyf n]vf lgoGqs sfof{non] aflif{s ah]6,
sfo{s|d, lgsf;f /sd, e"QmfgL sf] nflu cg'/f]w ug]{ kbflwsf/Lsf] clwsf/ /
b:tvt hfFr ub{5 . pQm s'/fx? l7s ePdf sf]if sfof{non] t'?Gt r]s hf/L ub{5 .
sf]if tyf n]vf lgoGqs sfof{nonfO{ vr{sf] af/]df k|Zg p7fpg jf e"QmfgL ug]{
/sdsf] k"j{ n]vfk/LIf0f ug]{ clwsf/ x'Fb}g . hf/L ul/Psf] r]s sf]if
sfof{non] ;DalGwt sfof{nonfO{ g} lbG5 / sfof{non] ;DalGwt kIfnfO{ lbG5 .
u_ n]vf,
n]vfk/LIf0f / k|ltj]bg k|0ffnLM
cfly{s sf/f]jf/sf] lhDd]jf/ lgsfo ;DalGwt sfof{no g} x'g]
x'Fbf sfof{non] klxn] h:t} ljn e/kfO{ ;lxtsf] n]vf /fVb5 / ;f]sf] dfl;s /
aflif{s k|ltj]bg sf]if tyf n]vf lgoGqs sfof{no / tfn's sfof{nodf k]z ub{5g\ .
e"QmfgL cfb]zsf] cfwf/df sf]if tyf n]vf lgoGq0f sfof{nodf klg sfof{nosf]
lx;fj /flvG5 . sf]if tyf n]vf lgoGqs sfof{nodf Softwore sf] lgdf{0f u/L ;Dk"0f{ sfd sDKo"6/af6 g} ul/G5 . sf]if tyf
n]vf lgoGqs sfof{nodf /flvg] n]vfn] klg sfof{nosf] ;Dk"0f{ sf/f]af/sf]
ljj/0f b]vfp5 . dlxgf ;dfKt ePkZrft\ sfof{non] dfl;s ?kdf sf]if tyf n]vf lgoGqs
sfof{nosf] n]vf;+u n]vf le8fg ug'{ kb{5 .
cfGtl/s n]vfk/LIf0f k|0ffnL eg] clxn]sf] eGbf km/s x'g]5 .
sf]if tyf n]vf lgoGqs sfof{no klg e"QmfgL k|0ffnLdf ;+nUg x'g] ePsf] x'Fbf
cj sf]if tyf n]vf lgoGqs sfof{noaf6 cfGtl/s n]vfk/LIf0f x'Fb}g . dxfn]vf lgoGqs
sfof{no cGt{ut 5'§} cfGtl/s n]vfk/LIf0f sfof{nosf] :yfkgf ul/G5 pQm sfof{nojf6
;j} sfof{nosf] n]vfk/LIf0f ul/G5 . o:tf] sfof{nosf] :j?k Plsg e};s]sf] 5}g .
h;af6 cGtl/s n]vfk/LIf0fsf] u'0f:t/ ;d]t a9\g] ck]Iff ul/Psf] 5 .
ª_ a}+lsË
k|0ffnLM
sf]if tyf n]vf lgoGqs sfof{nosf] gfddf a}+sdf z'Go
df}Hbftsf] vftf vf]lnPsf] x'G5 . z'Go df}Hbft ePtf klg sf]if tyf n]vf lgoGqs
sfof{non] hf/L u/]sf] r]ssf] e"QmfgL a}+sn] lbG5 . a}+sn] sf/f]af/ ;do
kZrft b}lgs cfDbfgL / vr{sf] ljj/0f sf]if tyf n]vf lgoGqs sfof{nodf k7fp5 .
sf]if tyf n]vf lgoGqs sfof{non] a}+snfO{ hDdf e"QmfgL lbg'kg]{ jf lng'kg]{
/sd Plsg u/L g]kfn /fi6« a}+sdf k7fp5 . g]kfn /fi6« a}+sn] ;j} sf]if tyf n]vf
lgoGqs sfof{noaf6 k|fKt ljj/0f / a}+sx? af6 k|fKt ljj/0fsf cfwf/df ;DalGwt
a}+ssf] vftfnfO{ 8]lj6 jf s|]l86 u/L lx;fa ldnfg ub{5 . of] ;a} k|s[of b}lgs
x'G5 . k|To]s lbg ;/sf/sf] cfDbfgL vr{sf] ljj/0f j]n'sf yfxf kfpg ;lsG5 .
a}+sx?nfO{ sf/f]jf/ ;+Vof jf sf/f]af/ /sdsf] cfwf/df sld;g lbO{G5 . sf]if tyf
n]vf lgoGqs sfof{no / a}+sx?jLr Joj;flos
lsl;dsf] ;DaGw :yflkt ePsf] x'G5 . Psn vftf sf]if k|0ffnL nfu' eP kZrft
xfnsf] a}+ssf] sfd 36\g] 5 eg] sf]if tyf n]vf lgoGqs sfof{nosf] sfd a9\g] 5 .
&= Psn vftf
sf]if k|0ffnL sfof{Gjgdf cfpg ;Sg] ;d:ofx?M
gofF
sfdsf] ;'?jft ;+u} o;sf] sfof{gjogdf ljleGg ;d:ofx? b]vf kb{5g\ . cfpg] ;d:ofnfO{
k"jf{g'dfg u/L lg/f]wfTds pkfo cjnDag ug]{ / cfPsf ;d:ofnfO{ ;dfwfg ub}{
uPdf dfq p2]Zo xfFl;n x'G5 . o;sf] sfof{Gjogsf] r/0fdf cfpg;Sg] ;d:ofnfO{
lgDgfg';f/ pNn]v ug{ ;lsG5 .
s_
k|0ffnLsf] lj/f]wM
o;sf] sfof{Gjgsf] s|ddf ;/f]sf/jfnf kIfx?af6 lj/f]wsf]
;fdgf u'g{ kb{5 . ltgLx?nfO{ ;fydf glnO{ ;kmn sfof{Gjg x'g ;Sb}g . sfof{no
k|d'v tyf n]vf k|d'vx?jf6 cfˆgf] clwsf/sf] s6f}tL ePsf] dxz'; ul/ lj/f]w x'g]
;Defjgf /x]sf] 5 . sd{rf/Ldf x'g] Change
Resist Behaviour sf] sf/0f o; k|0ffnLnfO{ ;lhn} cfTd;fy ug{ ;Sb}gg\ . o;sf]
sfof{Gjogsf] k|s[ofdf ;/f]sf/nfO{ kIfnfO{ klg ;+nUg u/fP/ tyf k|efjsf/L ;+rf/sf]
dfWofdaf6 lj/f]wnfO{ Go"gLs/0f ug{ ;lsG5 .
v_ ;"rgf
k|ljlwsf] k|of]udf lg/Gt/tfM
TSA sf] ;kmn sfof{Gjgsf] nflu cfw'lgs ;"rgf
k|ljlwsf] cfjZostf kb{5 . dxfn]vf lgoGqs sfof{no, sf]if sfof{no, e"QmfgL
s]Gb|x? tyf a}+sx?nfO{ Ps} Network df cfj4
u/L ;j} k|s[ofnfO{ sDKo"6/ dfkm{t ug{ ;lsPdf dfq ck]lIft glthf k|fKt ug{
;lsG5 . bIf hgzlQmsf] / >f]t
;fwgsf] cefj, ;"rgf k|0ffnLsf] ef}lts k"jf{wf/sf] cefj cflb sf/0fn]
cfw'lgs k|0ffnLsf] k|of]u / lg/Gt/ ;+rfngdf sl7gfO{ /x]sf] 5 . k"0f{
sDKo"6/ k|0ffnLdf ;+rfng x'g] o; k|0ffnLdf cfpg] ;fgf] ;fgf] k|fljlws
;d:ofnfO{ ;dfwfg ug{ cfjZos kg]{ k|fljlws bIftfsf] ;w} / ;j} 7fFpdf k'¥ofpg'
xfnsf] cj:yfdf Ps r'gf}ltsf] ?kdf /x]sf] 5 .
u_ sf]if
tyf n]vf lgoGqs sfof{nosf] sfo{bIftfM
cjsf] cj:yfdf sf]if tyf n]vf lgoGqs sfof{nosf] sfd yk
;+j]bglzn ePsf] 5 . sf]if tyf n]vf lgoGqs sfof{nodf x'g ;Sg] l9nfO{n] lhNnfsf ;du|
sfof{nosf] bIftfdf k|efj kfb{5 . ;"rgf k|ljlw jf hgzlQmsf] sf/0f cfpg;Sg]
cj/f]wnfO{ x6fO{ sf]if tyf n]vf lgoGqs sfof{nosf] sfo{ k|s[ofnfO{ k|efjsf/L
?kdf ;+rfng ul//xg' ;d:ofsf] ?kdf b]vf kg{ ;S5 .
3_
ef}uf]lns b'/LM
;/sf/L sfof{nox? lhNnfsf ljleGg :yfgdf 5l/P/ /x]sf 5g\ eg]
sltko lhNnfdf ;b/d'sfddf klg sfof{nox? 5l/P/ /x]sf] cj:yf /x]sf] 5 . xfnsf]
k|s[ofdf sfof{noaf6 e"QmfgL cfb]z sf]if tyf n]vf lgoGqs sfof{nodf hfg],
sf]if tyf n]vf lgogqs sfof{non] r]s ;DalGwt sfof{nonfO{ lbg] / sfof{non] r]s
;DalGwt kIfnfO{ lbg] x'Fbf sf]if tyf n]vf lgoGqs sfof{noaf6 ef}uf]lns ?kdf 6f9f
/x]sf sfof{nonfO{ e"QmfgL k|s[ofdf ;d:of b]vf kg{ ;Sb5 . o;sf ;fy} 6f9fsf]
:yfgaf6 af/Daf/ sf]if tyf n]vf lgoGqs sfof{nodf cfjft hfjt ug{ cfjZos kg]{ ;jf/L
;fwg tyf b}lgs e|d0f eQfsf] Joj:yfkgdf ;d]t ;d:of b]vf kg{ ;Sg]5 .
*= Psn vftf sf]if k|0ffnLsf] ;kmn sfof{gjogsf] nflu
ug'{kg]{ cfwf/e"t sfo{x?M
s_ Psn vftf sf]if k|0ffnL nfu' ug{ jt{dfg
sfg"gL Joj:yf kof{Kt 5}g . cfly{s sfo{ljlw P]g / lgodfjnLdf ePsf] lgsf;f
k|s[of, vftf ;+rfng k|s[of, /sd e"QmfgL k|s[of cflbdf cfjZos ;+;f]wg ug'{
kb{5 .
v_ sfddf Ps?kstf Nofpg / sfo{ k|s[ofnfO{ ;/nLs/0f
ug{ sfo{ljlw / lgb]{lzsfsf] ljsf; ug'{ cfjZos x'G5 .
u_ Psftkm{ xfnsf] n]vf k|0ffnLdf Jofks ;'wf/sf]
cfjZostf /x]sf] 5 eg] csf]{tkm{ xfnsf] n]vf k|0ffnL Psn vftf sf]if k|0ffnL
cg's'n 5}g . o;sf] nflu n]vf k|0ffnLdf pko'Qm ;'wf/ cfjZos 5 .
3_ Psn vftf sf]if k|0ffnLsf] af/]df ;/f]sf/jfnf kIfnfO{
hfgsf/L u/fpg ljleGg cled'vLs/0f sfo{s|d ;+rfng ug'{ kb{5 . h;n] k|0ffnL;+u
kl/lrt x'g] / ljleGg kIfdf /x]sf
b'ljwfx?nfO{ x6fO{ ;kmn sfof{Gjogdf ;xof]u ub{5 .
ª_ xfnsf] sf]if tyf n]vf lgoGqs sfof{no / dxfn]vf
lgoGqs sfof{nosf] ;+u7gfTds ;+/rgfdf kl/j{tg ug'{ kb{5 . sf]if tyf n]vf lgoGqs
sfof{non] ub}{ cfPsf s]xL sfd 36\g] 5g\ eg] s]xL sfd a9\g] 5g\ . sfdsf] k|s[lt
/ kl/df0fsf cfwf/df b/aGbL k'gM ;+/rgfdf
ug'{ kb{5 . dxfn]vf lgoGqs sfof{non] klg gub Joj:yfkg nufotsf sltko yk sfd ug'{
kg]{ ePsf]n] dxfn]vf lgoGqs sfof{nosf] ;+u7gfTds ;+r/rgfdf klg kl/j{tg cfjZos 5
.
r_ o; k|0ffnLsf] ;kmn sfof{Gjogsf] nflu sf]if tyf
n]vf lgoGqs sfof{nodf kof{Kt ef}lts k"jf{wf/ Joj:yf x'g'kb{5 . nfdf]
nf]8;]l8ª ;+u h'Wg / ;"rgf k|0ffnLnfO{ a9L e/kbf]{ / ljZj;lgo agfpg cfjZos
ef}lts k"jf{wf/sf] Joj:yf ug'{ kb{5 .
5_ gofF sfdsf]] yfngL;+u} ljleGg ;d:of / hl6ntf b]vf
kb{5g\ . sfof{Gjosf] s|ddf b]vf kg]{ ;d:ofnfO{ tTsfn} ;dfwfg ug{ ljz]if sfo{bn (Task Group) sf] u7g ul/ lg/Gt/ cg'udgsf]
Joj:yf ug'{ kb{5 . lglZrt ;dosf] cGt/fndf ;du| k|0ffnLsf] sfof{Gjogsf] cj:yfsf]
d"NofÍg u/L k|0ffnLdf pko'Qm ;'wf/ ub}{ n}hfg' kb{5 .
r_ gofF k|ljlw / k|s[ofdf sfd ug'{ cufl8 sd{rf/LnfO{
kof{Kt tflnd lbg' kb{5 .
(= lgisif{M
;fj{hlgs
sf]ifsf] Joj:yfkg sfo{ cfly{s k|zf;gsf] dfq ge} ;du| ;fj{hlgs k|zf;gs}
dxTjk"0f{ / r'gf}ltk"0f{ sfo{ xf] . xfnsf] sf]if Joj:yfkg k|0ffnLdf
gub Joj:yfkg k|0ffnL Hofb} sdhf]/ /x]sf] / ;/sf/sf] sf]ifsf] Joj:yfkg ug{ elg
v8f ul/Psf dxfn]vf lgoGqs sfof{no / sf]if tyf n]vf lgoGqs sfof{no;+u sf]ifsf] af:tljs
cj:yfsf] hfgsf/L gx'g' b'vMb kIf xf] . ;fj{hlgs sf]if Joj:yfkgnfO{ k|efjsf/L
agfpg ljleGg kIfdf ;'wf/sf] yfngL x'g' lgZro g} ;s/fTds xf] . o;sf] ;kmn
sfof{Gjogsf] nflu dxfn]vf lgoGqs sfof{nosf ;fy} ;j} ;/sf]sf/jfnf cGo lgsfox?sf]
;fy{s k|of; / ;xof]u cfjZos x'G5 . ;/f]sf/jfnf ;j} kIfnfO{ o; ;'wf/ cleofgdf
;xeflu u/fO{ plgx?sf] ;xof]udf sfof{gjog k|s[ofnfO{ cufl8 a9fpg' cfjZos 5 . ;du|
sf]if Joj:yfkgsf] ;'wf/sf] Ps kIfsf] ?kdf /x]sf] TSA sf] ;kmn sfof{Gjog kZrft gub Joj:yfkg nufotsf sf]if
Joj:yfkg k|0ffnLdf blvPsf ljleGg ;d:ofx? xn x'g]5g\ / sf]if Joj:yfkgsf ;fy}
;du| ;fa{hlgs k|zf;gsf sfo{x?nfO{ k|efjsf/L agfpg ;xof]u k'Ug] ck]Iff ug{ ;lsG5
.
-k|lts[ofsf]
nflu aramk6@gmail.com)
;Gb{e ;fdfu|LM
g]kfnsf] cGtl/d ;+ljwfg, @)^#
cfly{s sfo{ljlw P]g, @)%%
cfly{s sfo{ljlw lgodfjnL, @)^$
sf]if tyf n]vf lgoGqs sfof{no sfo{;+rfng lgb]{lzsf
Establishing Treasury Single
Account Regime
Note by Piyush Desai, FAD Treasury Advisor
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