Basics On Final Arrangement

1
Compiled by: Government Service Graduate Officers Union, Northern Province

mANAgemeNT DevelopmeNT
TrAININg INSTITue
NorTherN provINce

SemINAr
oN
bASIc FINANcIAl mANAgemeNT
For
progrAmme ASSISTANT

20-21 December, 2010

2

nghJ epjp
1978 Mk; Mz;L ,yq;if murpayikg;Gr; rl;lk; mj;jpahak; Xvii apd;
nghJepjpf;Fupa mq;fPfhuk; Nghd;w rl;luPjpahf mt;rl;lj;jpd; fPo; $wg;gl;Ls;sJ.
,t;epjpapy; jpul;ba epjpAk; tpNrl Nehf;fq;fSf;fhf cUthf;fg;gl;lepjpAk;
cs;slq;Ffpd;wJ. tpNrl Nehf;fq;fSf;fhf cUthf;fg;gl;l epjpAk;
cs;slq;FfpwJ. tpNrl Nehf;fq;fSf;fnsd $Wk; rl;lq;fs gpd;tUkhW
1. tpjitfs;> mdhijfs; Xa;T+jpak; rl;lk;
2. fld; rig rl;lk;
3. nghJr;Nrit rfha epjp rl;lk;
jpul;ba epjpak; / xd;wpide;j epjpak;
jpul;ba epjpak; tiutpyf;fzk;
Fwpj;j Nehf;fq;fSf;fhf rl;lj;jpdhy; xJf;fg;gl;lhj Fbaurpd; epjpaq;fs; jpul;ba
epjpakhFk;.
jpul;ba epjpaj;jpy; cs;s gzk;
m) Fwpj;j Nehf;fq;fSf;fhf Ntwhd epjpapy; Nghlg;glhj ,yq;iff;F
nrhe;jkhd rfy gzj;ijAk; nfhz;lJ.
M) ,e;j epjp (tq;fpf; fzf;fpy; cs;s gzk; mlq;fshf) gy NtW
jpizf;fsq;fsJ gzj;ijAk;> Kbf;Fupa KftHfspilNa Fbaurpd;
mq;fPfupf;fg;gl;l fly; fle;j gpw KftHfsplKk; cs;s Fbaurpd; epjpiaAk;
nfhz;Ls;sJ. mj;Jld; KjyPLfSk; cs;slq;FfpwJ.
jpul;ba epjpak; rk;ge;jkhd murpayikg;G Vw;ghLfs;
cWg;Guik 148:- ghuSkd;wk; nghJ epjp kPJ KOf;fl;Lg;ghl;ilAk;
itj;jpUf;Fk;> ghuSkd;wj;jpdhy; epiwNtw;wg;gl;l xU rl;lj;jpd; my;yJ
VjhtJ epfo;tpYs;s rl;lj;jpd; mjpfhuj;jpdhy; my;yJ njpfhuj;jpd; fPo; jtpu
VjhtJ cs;SH mjpfhugPlNkh VjhtJ gpw tpjpg;ig tpjpf;f ,ayhJ.
cWg;Giu 149:- (1) Fwpj;j Nehf;fq;fSf;fhf rl;lj;jpdhy; xJf;fg;glhj
Fbaurpd; epjpaq;fs; xU jpul;L epjpakhf mikAk;. Fwpj;j Nehf;fq;fSf;F
xJf;fg;glhj Fbaurpd; tupfs;> tpjpg;Gfs;> tPj tupfs;> jPHitfs; topapyhd
rfy tUk; gbfSk; gpw tUtha;fs; ngWiffs; ahTk; ,e;j jpul;L
epjpaj;Jf;Fr; nrYj;jg;gLjy; Ntz;Lk;.
(2) nghJg; ngWfld; kPjhd tl;b> Mo; epjpaf; nfhLg;gdT>
jpul;ba epjpaj;jpd; Nrfupg;G> Kfhik> ngWif Mfpatw;wpd; ,ilNeH
nryTfs;>tjpg;gzq;fs;>nrytpdq;fs; MfpadTk; ghuhSkd;wk; jPHkhdpf;ff;
$bajhd mj;jifa gpw nrytpdq;fSk; jpul;ba epjpaj;jpypUe;J nfhLf;fg;gLk;.

3

cWg;Giu 150:- (1) ,t;Tiuapd; (3) Mk; (4) Mk; ge;jpfspy; NtWtpjkhf
,jw;nfd jdpahf Vw;ghL nra;ag;gl;L ,Ue;jhyd;wp epjp tplaj;Jf;Fg;
nghWg;ghd mikr;rupd; ifr;rhjJs;s Mizr;rPlbd; mjpfhukpd;wp jpul;ba
epjpaj;jpypUe;J vj;njhifAk; kPsg; ngwyhfhJ.
(2) kPsg; ngWjy; eilngwNtz;ba Mz;bNyNa Fwpg;gpl;l
murhq;f NritfSf;F ghuSkd;wj;jpd; jPHkhdj;jpdhy; my;yJ VNjDk;
rl;lj;jpdhy; Fwpj;j njhif toq;fg;gl;lhy; md;wp my;yJ gpwthW rl;lg;gb
jpul;L epjpaj;jpd; kPJ tpjpg;Gr; nra;ag;gl;lhyd;wp mj;jifa Mizr;rPl;Lfs;
toq;fg;glyhfhJ.
(3) epjpahz;Lf;Fupa xJf;fPl;Lr; rl;lKk; rl;lkhf;fg;gLtjw;F
Kd;dH [dhjpgjp ghuhSkd;wj;ijf; fiyf;Fkplj;J mtH ghuSkd;wk;
Vw;fdNt Vw;ghl;bidr; nrajpUe;jhyd;wp Gjpa ghuSkdwk; $Ltjw;F
Mizaplg;gl;l jpfjpapypUe;J %d;W khjk; KbAk;tiuf;Fk; murhq;f
NritfSf;Fj; Njitnadf; fUJk; mj;jifa njhifia jpul;L epjpapypUe;J
toq;Ftjw;Fk; nryT nra;tjw;Fk; mjpfhuk; mspf;fyhk;.
(4) [dhjpgjp ghuhSkd;wj;ijf;fiyj;Jg; nghJj; NjHjTf;F
jpfjp xd;iw my;yJ jpfjpfisf; Fwpf;Fkplj;J [dhjpgjp> ghuSkd;wk; mjd;
rhHgpy; Vw;fdNt Vw;ghl;il nra;jpUe;jhyd;wp NjHjy; MizahsUld; crhTjy;
nra;J mjd; gpd;dH mj;jifa NjHjYf;Fj; Njitnadj; jhd; fUjf;4ba
mj;njhifia jpul;ba epjpapypUe;J toq;Ftjw;Fk; nryT nra;tjw;Fk;
mjpfhuk; mspf;fyhk;.

cWg;Giu 151:- (1) cWg;Giu 149 ,d; Vw;ghLfs; vt;thW ,Ug;gpDk;
ghuhSkd;wk; mtrukhd vjpHghuhj nrytpdj;Jf;F Vw;ghL nra;Ak;
Nehf;fj;Jf;F vjpHghuhr; nryT epjpak; xd;iwr; rl;lj;jpd; %yk; cUthf;fyhk;.

epjp xOq;F tpjpfs;
(2) epjp tplaj;Jf;Fg; nghWg;ghd mikr;rH
(m) VjhtJ mj;jifa nrytpdj;Jf;Fj; Njit cs;snjd>
(M) mj;jifa nrytpdj;Jf;F Vw;ghL vJTk; ,y;iynad>
jpUg;jpAw;why; [dhjpgjpapd; rk;kjj;Jld;> vjpHghuhr; nryT
epjpaj;jpypUe;J Kw;gzk; xd;wpd; Nky; mjw;F Vw;ghL nra; tjw;F mjpfhuk;
mspf;fyhk;.
(3) mj;jifa Kw;gzk; xt;nthd;wpdJk; gpd;dH ,ad;wtiuapy;
tpiuthf> mt;thW Kw;gzk; toq;fg;gl;l njhiff;Fg; gjpyPL nra;Ak;
Nehf;fj;Jf;F Fiw epug;G kjpg;gPL xd;W ghuhSkd;wj;jpw;Fr; rkHg;gpj;jy;
NtzLk;.
4

cWg;Giu 152:- jpul;L epjpaj;jpypUe;Njh ,yq;ifapd; gpw epjpajpjpypUe;Njh
nrytpdq;fis xg;Ngw;wy;> my;yJ m;nrytpd; fl;lzq;fis tpjpj;jy;
my;yJ ve;j tupiaahtJ tpjpj;jy; my;yJ eilKiwapy; cs;s ve;j
tupiaahtJ mfw;Wjy;> kpFjpahf;Fjy; my;yJ Fiwj;jy; Mfpatw;Wf;F
mjpfhukspj;Fk; ve;j rl;l%yj;ijNah gpNuuizNah mikr;ruitahy
my;yJ mikr;ruitahy; mjpfhukspf;Fk; mj;jifa Kiwapy;
mq;fpfupf;fg;gl;bUe;jhyd;wp mjid mikr;riuj; jtpHe;j gpujpepjpfs;
rigapy; nfhz;Ltu ,ayhJ. jpul;ba epjpaj;jpypUe;J nrytplg;gLk;
nrytPdk;- jpul;L epjpajpjpypUe;J nra;ag;gLk; nrytPdj;Jf;fhd Vw;ghL
,uz;L gpujhd tFjpfSs; mlq;Fk;. mit

jpul;ba epjpaj;jpy; Nkw;nfhs;sg;gLk; nrytPdq;fs;
jpul;ba epjpaj;jpypUe;J nrytplg;gLk; nrytpdk;
jpul;ba epjpaj;jpypUe;J nra;ag;gLk; nrytPdj;Jf;fhd Vw;ghL ,uz;L gpujhd
tiffshFk;.
1. toq;fs; Nritfs;
2. tpNrl rl;lr; Nritfs;
(m) toq;fy; Nritfs;
xJf;fPl;Lr; rl;lj;jpdhy; my;yJ ghuhSkd;w jPHkhdk; xd;wpdhy; my;yJ
murpayikg;gpd;

150(3)k; cWg;Giu:- epjpahsHf;Fupa xJf;fPl;Lr; rl;l %yk; cUthf;fg;gLtjw;F
Kd;dH [dhjpgjp ghuhSkd;wj;ijf; fiyf;Fkplj;J> mtH ghuhSkd;wk; Vw;fdNt
Vw;ghl;bidr; nra;jpUe;jhyd;wp> Gjpa ghuhSkd;wk; $Ltjw;F Mizapl;l
jpfjpapypUe;J %d;W khjk; KbAk; tiuf;Fk; murhq;f NritfSf;F Njitahf
fUJk; njhifia jpul;Lk; epjpapypUe;J toq;Ftjw;Fk; nryT nra;tjw;Fk;
mjpfhuk; mspf;fyhk;.
150(4)k; cWg;Giu:- [dhjpgjp ghuhSkd;wj;ijf; fiyj;J nghJj; NjHjYf;F jpfjp
xd;iw my;yJ jpfjpfis FiwfFkplj;J [dhjpgjp ghuhSkd;wk; mjd; rhHgpy;
Vw;fdNt Vw;ghl;il nra;jpUe;jhyd;wp NjHjy; MizahsUld; fye;jhNyhrpj;j
gpd;dH mj;jifa NjHjYf;F Njitnad jhd; fUjf;$ba njhifia jpul;ba
epjpapypUe;J toq;Ftjw;Fk; nryT nra;tjw;Fk; mjpfhuk; mspf;fyhk;.
(M) tpNrl rl;lr; Nritfs;
xJf;fPl;Lr; rl;lj;jpdhy; my;yJ ghuhSkd;w jPHkhdk; xd;wpdhy; my;yJ
murpayikg;gpd; 150(3) Mk; cWg;GiuapdJk; 150(4) k; cWg;GiuapdJk; jtpHe;j
murpayikg;gpd; Fwpj;j Vw;ghLfs; %yk; VjhtJ gpw rl;lj;jpd; %yk; Vw;ghL
nra;ag;ngWk; Nritfs; tpNrl rl;l Nritfs; vdg;gLk;.

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tpNrl epajpr; rl;l epjpaq;fs;
murhq;fj;jpdJ epjpaspg;G Kaw;rpfspd; gpwpjhf ghuhSkd;wj;jpdhy; rl;lkhf;fg;gl;l
epajpr;rl;lq;fspd; gpufhuk; cUthf;fg;gl;l tpNrl epjpaq;fs; MFk;. mj;jifa
epjpaq;fSf; F vt;thW epjp nrytplg;gl Ntz;Lk; vd;gijAk; rl;lk;
tpje;JiufpwJ.,t; epjpaq;fs; nghJkjpg;gPLfspy; cs;slf;fg;gLtjpy;iy ,t;
epjpaq;fSf; F nra;ag;gLk; VjhtJ Vw;ghL my;yJ jiyaq;fs;> epfo;r;rpj;jpl;lj;jpd;
fPo; cjTnjhif my;yJ khdpa topapy; mikAk;.
,y epjpaq;fspy; $l;lhxikj; jpl;lKk; Mz;L tuTnryTk; mq;fPfhuk;
ngWk;nghUl;L Njrpa jpl;lkply; jpizf;fsj;jplk; nghJj;njhopy; Kaw;rpfs;
jpizf;fsj;jplk; my;yJ jpiwNrupapdJ nghJj; njhopw; jpizf;fsj;jpw; Fk;
mDg;gpitf;fg;gly; Ntz;Lk;.
,y epjpaq;fSf;F tuTnryTj; jpl;l Njit Vw;gLk; gl;rj;jpy; ,jw;fhd
njhifia Fwpg;gpl;L tuTnryTj; jpl;lj;jpd; gpujpfis nghJj;jpiwNrupapd;
tuTnryTj; jpl;lg; gzpg;ghsu; mjpgjpf;F mit Njitf;fhd
epahag;gLj;Jtjw;Fupa fhuzq;fSld; mDg;gpitf;fg;gly; Ntz;Lk;.
fzf;fhsu; ehafk;
murpuikg;Gr;rl;lk; 154k; gpuptpd; gpufhuk; gpd;tUkhW $wg;gl;Ls;sJ.
1. vy;yh murhq;f jpizf;fsq;fspd; fzf;FfisAk;> mikr;ruitapd;
mYtyfk;> ePjpr;Nrit Mizf;FOtpd; mYtyfk;> epUthfj;jpw;fhd
ghuhSkd;w Mizahsu; mYtyfk;> ghuhSkd;w nrauhsu; ehafj;jpd;
mYtyfk; kw;Wk; Njh;jy;fs; Mizahsu; mYtyfk; Mfpatw;wpd;
fzf;FfisAk;> cs;@u; mjpfhurigfs;> gfpuq;ff; $l;L];jhgdq;fs;>
vOj;jpyhd VNjDk; rl;lj;jpd;fPo; murhq;fj;jpw;F cupj;jhf;fg;gl;l VNjDk;
njhopw; nghWg;G Kaw;rp my;yJ NtW nghWg;G Kaw;rp Mfpatw;wpd;
fzf;FfisAk; fzf;fha;thsu; jiyikajpgjp fzf;fha;T nra;jy;
Ntz;Lk;.
2. ,t;TWg;Gupikapd; (1) Mk; gw;jpapd; Vw;ghLfs; vg;gbapUg;gpDk;> mj;jifa
VNjDk; gfpuq;ff; $l;L];jhgdj;jpw;F> njhopw;nghWg;G Kaw;rp my;yJ
NtWnghWg;G Kaw;rpf;Fg; nghWg;ghfTs;s mikr;ru;> epjpnad;Dk;
tplaj;jpw;Fg; nghWg;ghfTs;s mikr;rupd; xUikg;ghl;LlDk;> fzf;fha;thsu;
jiyikajpgjpAlDk; mj;jifa gfpuq;f $l;L];jhgdj;jpd;> njhopw;nghWg;G
Kaw;rpapd; fzf;Ffisf; fzf;fha;T nra;tjhw;nfd jfik ngw;w
fzf;fha;thsu; xUtiuj; my;yJ fzf;fha;thsu;fis epakpf;fyhk;.
mikr;ruhy; mj;jifa epakdQ; nra;ag;gLfpd;wtplj;J mj;jifa gfpuq;ff;
$l;L];jhdk;> njhopy; nghWg;G Kaw;rp my;yJ NtW nghWg;G Kaw;rp
njhlu;gpy; fzf;fha;thsu; jiyikajpgjpapd; flikfisAk; gzpfisAk;
Guptjw;Fk; epiwNtw;Wtjw;Fnkd mj;jifa fzf;fha;thsu; my;yJ
6

fzf;fha;thsu;fspd; Nritfisg; gad;gLj;Jtjw;Fj; jhk;
cj;Njrpj;Js;shnud mj;jifa fzf;fhsUf;F my;yJ
fzf;fha;thsu;fSf;F vOj;jpy; fzf;fha;thsu; jiyikajpgjp mwptpf;fyhk;.
fzf;fha;thsu; jiyikajpgjpapd; gzpg;gpd; fPOk; fl;Lg;ghl;bd;fPOk;
nrayhw; Wjy; Ntz;Lk;.
3. fzf;fha;thsu; jiyikajpgjp> ghuh@kd;wj;jhy; rl;lj;jpd; %yk;
tpjpj;Jiuf;fg;glf; $ba mj;jifa flikfisAk;> gzpfisAk; GupjYk;
epiwNtw;WjYk; Ntz;Lk;.
4. (m) fzf;fha;thsu; jiyikajpgjp jkJ flikfisAk; gzpfisAk;
GupAk; Nehf;fj;jpw;fhfTk; mtuJ gzpg;gpd;fPOk; fl;Lg;ghl;bd;fPOk;
nraw;glNtz;batu;fshd jifikngw;w fzf;fha;thsiuj; my;yJ
fzf;fha;thsu;fisr; Nritapy; <LgLj;jyhk;.
5. fzf;fha;Tf;F ,aghd VNjDk; njhopy;El;gg; gpur;rpidia
Muha;tjw;nfd cjtpngWtJ mtrpankd fzf;fha;thsu;
jiyikajpgjp mgpg;gpuhag;gLthnjdpd;> mtu;

1. epfoj;jf;f epjpak;/ vjpu;ghuhj nryT epjpak; vd;gjdhy; tpsq;fpf; nfhs;tJ
ahJ?
1978 k; Mz;L murpayikg;gpd;cWg;Giu 151 ,d; fPo; vjpu;ghuhjJk;
mtrpakhdJk; Nghd;w nryTfSf;F Kw;gzk; toq;Ftjw;fhf
cUthf;fg;gl;l epjpak; MFk;.
2. ,jpypUe;J Kw;gzj;njhif xd;iw nfhuplg; nghUj;jkhd re;ju;g;gq;fs;ahit?
epjp Vw;ghL ,y;yhjJk; mj;jifa nrytPdk; vjpu;ghuhjJk;
mtrpakhdJkhd re;ju;g;gk;
Fiwepug;G %yk; tpz;zg;gpf;f Nghjpa fhymtfhrk; ,y;yhj re;ju;g;gk;
tifkhw;wk; %yk; gzk; ngwg;gl Kbahj re;ju;g;gk;
3. mj;jifa Kw;gznkhd;iw mq;fPfupj;jpl epjpke;jpup ftdj;jpw;nfhs;s
Ntz;ba tplaq;fs; vit?
,t;nrytPdk; Njitahdjh?
,t;nrytPdj;jpw;F Vw;ghLfs; VJk; ,y;iyah?
vd;gijAk; epjp tplaj;jpw;Fg; nghWg;ghd ke;jpup ,t; Kw;gzk;
toq;Ftjw;FKd; ftdj;jpy; vLj;J jpUg;jp milthu;.
4. mj;jifa Kw;gzk; xd;iw toq;FtjpYk; kPsf;$l;b Kbg;gjpYk; gpd;gw;w
Ntz;ba Vw;ghLfs; ahit?

7

Kw;gzk; toq;Fk;NghJ cs;s Vw;ghLfs;
rk;ge;jg;gl;l jpizf;fsj; jiytuhfpa fzf;fPl;L cj;jpNahfj;ju;
mj;jpizf;fsj;jpw;Fupa mikr;rpd; nrayhsuhd gpujhd fzf;fPl;L
cj;jpNahfj;ju; Clhf rpjp tplaj;jpw;Fgf; nghWg;ghd mikr;rpw;Fg;
Kw;gzk; vt;fhuzj;jpd; nghUl;L Njitnad;gijAk; mt;Kw;gzk;
vf;fhuaj;jpd; nghUl;L Njitnad;gijAk; mt;Kw;gzk;
jpizf;fsj;jpYs;s Vw;ghl;by; ,y;iynadTk; Nrkpg;G vj;jifa
thf;Fg;gzj;jpy; ngwKbahJ cs;sJ vdTk; $wp Njitahd Kw;gzj;
njhiff;F tpz;zg;gpf;fyhk;.

Kw;gzj;njhifapd; Mff;$na njhifia mikr;ruot jPu;khdpf;Fk;. epjp
tplaj;jpw;Fg; nghWg;ghd mikr;ru; jpUg;jp milAk; re;ju;g;gj;jpy;
Idhjpgjpapd; rk;kjj;Jld; mk;Kw;gzk; vjpu;ghuhj nryTepjpaj;jpypUe;J
toq;fg;gLk;.

Kw;gzk; kPsf;fl;b Kbg;gjpYs;s Vw;ghL
,t;Kw;gzk; gpd;tUkhW Fiwepug;Gg; gpNuuiz rku;g;gpf;fg;gLk;.
1. ngwg;gLk; Kw;gzk; mNj tUlj;jpw; gad;gLj;jy; epjp xOq;Ftpjp 78(2)
gbtk; gpd;zpizg;G (3) ngwg;gLk; Kw;gzk; me;j Mz;bd; njhlu;eJ
tUk; Mz;bYk; gad;gLj;Jjy; epjpNahOq;F 78(2) gbtk; gpd;zpizg;G 4
Fiwepug;Gg; gpNuuiz ghuhSkd;wj;jpy; rku;g;gpf;fg;gl;L mg;gpNuuiz
epiwNtw;wg;gLk;NghJ mf;Fiwepug;G gpNuuiz Fiwepug;G
mjpfhur;rl;lkhfpd;wJ. rl;lkhf;fg;gl;lgpd; epjp tplaj;jpw;Fg; nghWg;ghd
mikr;ru; jd; inahg;gkpl;l Mizr;rPl;L
epjp KfhikAk; tif$Wk; nghWg;Gk;
murpayikg;gpd;gb epjptplaj; jpw;F nghWg;ghdth; epjp mikr;ruhthh;.
Murpiw kw;Wk; gpw tUtha;fis Nrfhpj;jYk; mur epjp eltbf;iffis eph;tfpj;jy;>
Nkw; ghh;it nra;jy; epjp mikr;rhpd; Kf;fpakhd nghWg;ghFk;.
epjp rk;ge;jkhd eltbf;iffspy; epjp mikr;rh; mikr;ruitf;Fk;>
ghuhSkd;wj;jpw;Fk; nghWg;G $w flikg;gl;Ls;shh;.
jpiwNrhpapd; njhopw;ghLfs;
murhq;f epjpapd; ghJfhtyuhfTk;> fl;Lg;ghl;lhsuhfTk; jpiwNrhp nraw; gLfpd;wJ.
epjp mikr;rUf;Fk;> epjp mikr;rUf;$lhf ghuhSkd;wj;jpw;Fk; fzf;fsp flikia
epiwNtw;Wk; nghWg; ig nfhz;Ls;sJ.
jpiwNrhpapdhy; ntspaplg;gLk; epjpg;gpukhzj;jpy; fzf;fPl;L cj;jpNahfj;jh;> gpujhd
fzf;fPl;L cj;jpNahfj;jh;fspd; nghWg;Gf;fs; fzf;fsp flikfs; $wg;gl;Ls;sd.
8

jpiwNrhpapd; gpujhd flik
jpiwNrhpapd; gpujhd flik nghJ epjpia fl;L;g;gLj; JtJk; Nkw; ghh;it
nra;tJkhFk;. ,J gpd;tUkhW eilKiwg;gLj;jg;gLk; .
Gpujhd fzf;fP l;L cj;jpNahfj;jh;fs;> fzf;fPl;L cj;jpNahfj;jh;fis epakdk;
nra;jYk;> mth;fspd; flikfs; kw;Wk; nghWg;Gf;fis eph;zapj;jy;.
epjpaikr;rhpd; mwpTWj;jy;fis gpujhd fzf;fPl;L cj;jpNahfj;jh; fs;> fzf;fPl;L
cj;jpNahfj;jh;fspw;F toq;fYk; mJ rk;ge;jkhd re;Njfq;fSf;F tpsf;fk;
$WjYk;.
jpizf;fs Mszp> rk;gs msTj;jpl;lk;> $yp Mfpatw;wpd; kPJ fl;Lg;ghl;bid
Nkw; nfhs;sy;.
murpiw kw;Wk; murpw;F tUkjpahd Vida tUkhdq;fis mwtply;>
fzf;Fitj;jy; rk;ge;jkhd eltbf;iffs; eilngWtij cWjpg;gLj;jy;.
murhq;f jpizf;fsq;fs;> epjp gpukhzq;fis filg;gpbj;jy; njhlh;gpy;
jpUg; jpailjy;.
Fbaurpd; tUlhe;j fzf;Ffis jahhpj;J ntspaply;.
gpujhd fzf;fPl;L cj;jpNahfj;jh;
xt;nthU mikr;rpd; nrayhsUk; gpujhd fzf;fPl;L cj;jpNahfj;jh;fshf
epakpf;fg;gLfpd;whh;fs;.
gpujhd fzf;fPl;L cj;jpNahfj;jhpd; nghWg;Gf;fs; kw;Wk; flikfs;
gpujhd fzf;fP l;L cj;jpNahfj;jh; jdJ nghWg;gpd; fPOs;s jpizf;fsq;fspd;
epjprhh; nfhLf;fy; thq;fy; njhlh;gpy; jdJ murpayikg;Gf;Fhpa Nkw; ghh;itg;
nghWg;ig Nkw;nfhs;fpd;whh;.
mikr;rpd; fPOs;s jpizf;fsq;fspd; epjp ghpghydk; Nghjpastpy;
eilngWfpd;wnjd;gjw;F xU gpujhd fzf;fPl;L cj;jpNahfj;jh; epjp mikr;rUf;F
nghWg;ghf ,Ug;ghh;.
jdJ mikr;rpd; fPo; cs;s jpizf;fsq;fspd; epjpf;nfhLf;fy; thq;fy;fis
Nkw; ghh;it nra;jy;.
epjpg;gpukhzk;> jpiwNrhp Rw;WepUgq; fSf;F mika nraw;gLtij cWjpg;gLj;jy;.
jdJ mikr;rpd; fzf;fPl;L cj;jpNahfj;juhf nraw;gly; .
COAP, COPE Kd;dpiyapy; Njhd;wp tpsf;fk; mspj;jy;.
jhgdj;jpd; nraw;ghl; bid tpidj; jpwDld; epiwNtw;w jhgpf;fg;gl;l mff;fl;Lg;ghl;L
Kiwapd; tpidj;jpwid cWjpnra;jy;.
eilKiwapy; gad;gLj;jg;gLk; fzf;fPl;L Kiwfs; epjpf;$w;Wf;fis jahhpg;gjw;F
Njitahd jfty;fis nfhLf;f KbAkh vd;gij cWjpnra;jy;.
jhgdj;jpd; nrhj;Jf;fs; chpa Kiwapy; gad;gLj;jg;gLtij cWjpg;gLj;jy;.
mur epjp> xOq;F tpjpfs; gpd;gw;wg;gLtij cWjpg;gLj;jy;.
9

fsT> tPz;tpuak; vd;gtw;Wf;fhd jLg;G Kiwia cWjpg; gLj;jy;.
fzf;fPl;L cj;jpNahfj;jhpd; flikfs;
jpizf;fs jpl; lq;fis jahhpj;J epiwNtw;wy;.
jpizf;fs epjpf;fl;Lg;ghL kw;Wk; Nkw;ghh;it.
tUkjpfis Nrfhpj;jy; kw;Wk; fzf;F itj; jy;
epjp xOq;Ftpjp kw;Wk; mwpTWj;jy;fisf; filg;gpbj;jy;.
fzf;fPl;L KiwapYs;s cs;sf fl; Lg;ghL kw;Wk; fzf;fha;Tfis cWjpnra;jy;.
mur nrhj;Jf;fspd; gad; ghL kw;Wk; ghJfhg;ig cWjpnra;jy;.
CAO kw;Wk; jpiwNrhp NfhUk; Mtzq;fis mDg;Gjy;.
Tiuahd Nrkpg;Gk; jfty;fis mDg;GjYk;
nfhLf;fy; thq;fy;fspd; tpidj; jpwid cWjpnra;jy;
xJf;fPl; Lf; fzf;ifj; jahhpj;jy; .
murpiw fzf;fP l;L cj;jpNahfj;jh;
murpiw kjpg;gPL
murpiw Nrfhpj;jy;
murpiw epYitia fhl;Lk; jpul;Lf;fis jahhpj;jy; fzf;fha;thsh; mjpgjpf;F
mDg;Gjy;
NtW jpizf;fsq;fspypUe;J Nrfhpf; fg;gLk; murpiwia chpa Kiwapy; fzf;F
itj;jy;.
murpiw Nrfhpf;Fk; NtW jpizf;fs fzf;fP l;L cj;jpNahfj;jh;fSld; Nrfhpg;G
njhlh;ghf MNyhrpj;jy; .
murpiw Nrfhpg;gjid jpiwNrhpf;F mwpf;ifaply;.
murpiw Nrfhpg;gpid jpiwNrhp fzf;Fld; ,zf;fk; nra;jy;.
cs;sff;fzf;fha;T
nghpa jpizf;fsq;fs;> mgptpUj;jp Ntiyfspy; <Lgl;Ls;s jpizf;fsq;fspdJk; fzf;fPl;L
cj;jpNahfj;jh;fs; jkJ flikfisAk;> nghWg;Gf;fisAk; rpwg;ghf epiwNtw;wTk; fzf;fsp
flikapid epiwNtw;wpaij cWjpg;gLj;jTk; cUthf; fg;gLk; mikg;G cs;sf fzf;fha;T
gphpT MFk;.
cs; sff;fzf;fha;tpd; Nehf; fq;fs;
jpizf;fsj;jpd; epjp eltbf;iffspy; cs;sf fl; Lg;ghl;L Kiwia Muha;jy;
epjp eltbf;iffspy; Rje;jpukhd kjpg;gPl;bd; %yk; njhlh;r;rpahd ghprPyidia
elj;Jtjd; %yk; jtWfs; kw;Wk; Nkhrbfs; Vw; gLtij jLg;gjw;F cjTfpd;wJ.
10

mgptpUj;jp Ntiyfs;> nraw;jpl;lq;fspy; milag;ngw;w Kd;Ndw;wq;fis Muha;e;J
mwpjYf;Fk; fzf;fPl;L cj;jpNahfj;jUf;F Kd;Ndw;w fz;fhzpg;G FOtpw; F
cjTjy;.
Kd;Ndw;w FOtpw; Fk; jpizf;fs jiythpw;Fk; ,izg;ghsuhf nraw;gly;.
cs;sff; fzf;fha;T Kfhikf;F vt;thW cjTfpd;wJ
fsTfs; Nkhrbfis jLg;gjw;F cjTfpd;wJ.
gjtp epiy cj;jpNahfj;jh;fs;jq; fspw;F toq;fg;gl;l nghWg;Gf;fs; my;yJ
flikfs; epiwNtw;Wk;NghJ mth;fspd; nrayhw; Wifia kjpg;gpl top nra;fpd;wJ.
fzf;fPl;L Kiwik gjpNtLfspd; ek;gfj;jd;ikia cWjpg;gLj;jpAk;
filg;gpbf;fg;gl;LtUk; fzf;fPl;L Kiwfs; rhpahd epjpf;$w;Wf;fis jahhpf;f
Njitahd jfty;fis nfhLf;ff;$baJ vd;gij cWjp nra;fpd;wJ.
epjpg;gpukhzq;fSk;> eph; thf xOq;F tpjpfs; jpiwNrhpapdhy; fhyj;jpw;F fhyk;
toq;fg;gLk; mwpTWj;jy;fs; filg;gpbg;gij cWjpg;gLj;jy;.
tPzopT> nrayhw;whik> msT fle;j nryTfisj; jLg;gjw;F cjTfpd;wJ.
jpizf;fsj;jpd; nrhj;Jf;fis el;lj;jpypUe;J ghJfhf;fg;gLjiy cWjp nra;jy;.

epjp flikfisf; ifaspj;jy;
(Delegation of function for Financial Control FR 135)
ep.gp. 135 epjpf; fl;Lg;ghl;bw;fhf flikiaf; ifaspj;jy; njhlh;ghf
njspTgLj;jg;gLfpwJ.
nghJ epjp kPjhd ghuhSkd;wj;jpd; fl;Lg;ghl;bd; eltbf;if njhlq;f Kd; (Control
before event) cs;sf fl; Lg;ghLfspy; epjpf;flikia ifaspj;jy; Kf;fpakhfpd;wJ.
tUlhe;;j kjpg;gPL ghuhSkd;wpy; mq;fPfhpf;fg;gl;l gpd;dh; epjp Mz;L njhlf;fj;jpy;
fzf;fPl;L cj;jpNahfj;jh; (AO) nghJthd Kiwapy; my;yJ jdpg;gl;l nfhLf;fy;
thq;fy;fSf;F vd jdf;F xJf;fg;gl;l flikfis NtW cj;jpNahfj;jh;fSf;F
ifaspf;f KbAk;.
fzf;fPl;L cj;jpNahfj;jh; flikia ifaspf;Fk;NghJ ftdpf;f Ntz;bait
mjpfhu ifaspg;G vOj;jpy; mikjy; Ntz;Lk;.
,uz;Lf;F Nkw;gl;l cj;jpNahfj;jh;fSf;F ifaspg;G nra;ag;gly; Ntz; Lk;.
Mfr;nrt; it> mff;fl;Lg;ghl;bw;F Vw;wthW ifaspg;G nra;ag;gly; Ntz;Lk;.
nfhLf;fy; thq;fy;fspd; jd;ik> G+f;Nfhs mikg;G> cgepWtdq;fspd; gUkd;
mjpfhu ifaspg;ig ngWgthpd; jfik> mDgtk; fUj;jpy; nfhs;sg;gl Ntz; Lk;;.
mjpfhuk; ifaspj;jy; njhlh;ghd gl;bayhdJ nrytpdq;fSf;Fk; tUkhdq; fSf;Fk;
ntt; Ntwhf jahhpf;fg;gly; Ntz;Lk;.
11

mjpfhuf; ifaspg;gpd; gpujpfs; chpa ifaspg;ig Vw;Fk; mjpfhhpfSf;F
mDg;GtJld;> gpujp fzf;fha;thsh; jiyik mjpgjpf;F mDg;gg;gly; Ntz;Lk;.
Mjpfhuf;ifaspg;ghdJ fhyj;jpw;F fhyk; kP s;ghh;it nra;ag;gLtJld;
Njitahdtplj;J jpiwNrhp> gpujhd fzf;fP l;L mYtyh;fspd; MNyhridfs; kw;Wk;
mwpTWj;jy;fis ngw;Wf;nfhs;s Ntz;Lk;.
Mjpfhuf;ifaspg;G nra;ag;gl;lhYk; Fwpj;j flikfs; njhlh;ghd (Ultimate
Responsibility) fzf;fPl;L cj;jpNahfj;jiuNa rhUk; vd;gij fUj; jpy; nfhs;s
Ntz; Lk;. FR 128(1)

nrytpdk; njhlh;gpy; gzpfspd; ifaspg;G
mjpfhukspj;jy;
mq;fPfhukspj;jy;
mj;jhl;rpg;gLj;jy;
nfhLg;gdT

mjpfhuk; toq;Fk; cj;jpNahfj;jh; kw;Wk; mthpd; flikfs; (FR 136)
Ntiyfs;> toq;fy;> Nritfs;> vd;gdtw;iw Nkw; nfhs;tjw;fhd mjpfhuj;ij
toq;Ftjw;F mq;fPfhpf;fg;gl; l eilKiwfspd;gb epjp gpukhzq;fSf;F mika
flikfis Nkw; nfhs;sntd fzf;fPl;L mYtyuhy; epakpf;fg;gLk; mYtyNu
mjpfhuk; toq;Fk; mYtyh; (Authorizing Officer ) vd miof;fg;gLfpd;wdh; .
Ntiy> toq;fy;> my;yJ Nrit nghUj;jkhd mjpfhuj;jpdhy;
epjpngwg;gl;bUg;gijAk;> epfo;r;rpj;jpl;lj;jpd; fUj;jpl;lj;jpd;
vy;iyf;Fl;gl;lijAk; rk;ge;jg;gl;l fzf;Ffspy; jFe;j Kiwapy;
Fwpf;fg;gl;bUg;gjidAk; cWjpg;gLj;jy;.
mth; jkJ mjpfhu vy;iyia kPwhkYk;> epjpg;gpukhzq;fs; cl;gl
tpjpf;fg;gl;Ls;s rfy eilKiwfSk; gpd;gw;wg;gl;bUg;gijAk; cWjpg;gLj;jy;
epjpahz;bw;F Fwpj;njhJf;fg;gl;l epjpaq;fs; tpQ;rg;glhky; ,Ug;gjid
cWjpg;gLj;jy;
jkJ xJf;fPL xt;nthd;wpw;Fk; vjpuhf vOk; nryTfSf;F chpa njhiffSk;
gjpT nra;ag;gl;l njhiffSk;> Ntiy eilngw;Wf; nfhz;bUf;Fk; NghJ
fpilf;ff;$ba jfty; rk;ge;jkha; njhlh;r;rpahf kPsha;Tf;Fl;gLj;Jtjid
cWjpg;gLj;jy;
nghUj;jkhd jfty;fis rhd;Wg; gLj;Jk; cj;jpNahfj;jUf;F fhyj;jpw;F
fhyk; toq;fy;.
cWjpg;gLj;Jk; cj;jpNahfj;jhpd; xJf;fPl;L NgNul;Lld; jdJ gjpTfis
xg;gpl;L jkJ gjpTfis fhyj;jpw;F fhyk; ,zq;fr; nra;jy;.
epjp ngwf;$baik my;yJ rpf;fdk; my;yJ epjp rk;ge;jkhd Neh;ik
Mfpait njhlh;ghf Iak; vOkhapd; fzf;fPl;L cj;jpNahfj;jhpd;
MNyhridiag; ngw;Wf;nfhs;sy; .
12


mq;fPfhukspj;jy; cj;jpNahfj;jh; / mDkjpaspf;Fk; cj;jpNahfj;jh; (FR 137)
Nritfs;> Ntiyfs;> Mfpad G+h;j;jp nra;ag;gl;lTld; mtw;wpid mq;fPfhpg;gjw;Fk;
Nfhhpf;iffis mDkjpg;gjw;Fk;> mjpfhuk; ngw;Ws;s Xh; cj;jpNahfj;jNu ,tuhth;.
,th; fzf;fPl;L cj;jpNahfj;jUf;F fPo;tUk; topfspy; nghWg;ghth;.
chpa mjpfhukspf;Fk; cjpNahfj;juhy; cld;gbf;ifapdhy; Ntiy Nrit>
toq;fy; vd;gd Kd; mDkjpaspf;fg;gl;bUg;gjid cWjpg;gLj;jy;
Fwpj;j tPjq;fs; > nkhj;jj; njhiffSk; nfhLg;gdtpw;fhf mq;fPfhpf;fg;gLk;
NghJ mit cld;gbf;if xOq;Ffspd; gpufhuk; epahakhdit vd;gij
cWjpg;gLj;jy;
Ntiy xg;ge;jk; rk;ge;jkhf nghUj;jkhd epjp xOq;F tpjpfs;> ngWif
eilKiw filg;gpbf;fg;gl;Ls;sjid cWjpg;gLj;jy;
toq;fy;fspd; tplaj;jpy; nghUl;fs; nghUj;jkhd epjp xOq;F Kiwapy;
nghWg;Ngw;fg;gl;likAk; Fwpj;j epjp xOq;F tpjpfSf;fika mit
fzf;Ffspy; fhl;lg;gl;Ls;sjidAk; cWjpg;gLj;jy;
gl;bay;fspd; nfhLg;gdT tplaj;jpy; mit khjhe;j mstPLfisAk;> gpw
,iaGs;s tpguq;fisAk; fhz;gpg;gjw;fhf Ngzg;gLk; gjpNtl;Lld;
rhpghh;f;fg;gLtJld; ,uz;L khjq;fSf;fpilapy; mrhjhuz tpyfy;fs;
Vw;gLkhapd; Muhag;gly; Ntz;Lk;.
rhd;Wg;gLj;Jk; cj;jpNahfj;jUk; mthpd; flikfSk; (FR 138)
cWjpr;rPl;Lf;fis cWjp nra;a mjpfhukspf;fg;gl;Ls;s cj;jpNahfj;jh;
cWjpg;gLj;Jk; cj;jpNahfj;jh; vd miof;fg;gLthh;. ,th; jdJ flikfs;
njhlh;gpy; gpd;tUtd; rhpahfr; nra;ag;gLfpd;wdth vdg; ghh;itapl;L
rhd;Wg;gLj;Jjy; njhlh;gpy; fzf;fPl;L cj;jpNahfj;jUf;Fk; nghWg;ghthh;
gz cWjpg;gj;jpuk; xt;nthd;wpd; ngahpYk; toq;fg;gl Ntz;ba njhif>
jiyg;G> epfo;r;rpj;jpl;lk;> fUj;jpl;lk;> nryTf;FwpaPL Mfpatw;wpy; kPJ rhpahf
jhf;fy; nra;ag;gl;bUg;gJLd; epjp mikr;rhpdhy;> xg;gkpl;l Mizr;rPl;L
xd;wpdhy; mq;fPfhpf;fg;gl;Ls;sjh? vd;gij cWjpg;gLj;jy;
cWjpr;rPl;Lf; nfhLg;gdT> xJf;fPLfs; NgNul;by; gjpT
nra;ag;gl;bUg;gjidAk;> elg;G epjpahz;bw;fhd xJf;fPLfis kPwhkYk;
ghh;j;jy; Ntz;Lk;.
cWjpr;rP l;by; fhl;lg;gl;Ls;s nfhLg;gdtpw;Fhpath;fspd; ngah;fSk; mjpYs;s
njhifAk; rhpahdjhftpUj;jy; Ntz;Lk;
ep.gp.136 gp.g. 137 Vw;ghLfs; rhpahf filg;gpbf;fg;gl;Ls;sd. vd;gjidg; gw;wp
jd;idj; jhNd jpUg;jpg;gLj;jpf;nfhs; sy;
rfy ,iaGs;s Mtzq;fs;> Nfhg;Gf;fs;> Kjypatw;wpd; nfhLg;gdTfs;
rhd;Wg;gLj;jg;gl;Ls;snjd;gij Fwpg;gpLjy; Ntz;Lk;. ,J xNu
nfhLg;gdtpw;Fg; gpd;dh; NtNwhh; cWjp;r;rPl;L rkh;g;gpf;fg;gLtjidj; jil
nra; Ak;.
Kw;gzq;fs;> cjtp njhiffs;> Nkyjpf fl;lzq;fs;> jz;lg;gzq;fs;>
Mfpait gw;wp mtUf;F mwptpf;fg;gl; l midj;J mwtPLfisAk; mwptpl
eltbf;if vLj;jy; Ntz;Lk;.
13

rfy mk;rq;fspYk; gz cWjpg;gj;jpuk; nrk;ikahdjhfTk;> G+h;jpahdJkhfTk;
,Uj;jy; Ntz;Lk;.
nfhLg;gdT cj;jpNahfj;jh; (FR 139)
cWjp nra;ag;gl;l cWjpr;rPl;Lf;fspy; cs;s nfhLg;gdTfis nra;tjw;F
mjpfhukspf;fg;gl;l cj;jpNahfj;jh; nfhLg;gdT cj;jpNahfj;jh; vd miof;fg;gLthh;.
nfhLg;gdtpw;fhf Vw;Wf;nfhs;sg;gl;l xt;nthU cWjpr;rPl;Lf;fSk;
mjpfhukspf;fg;gl;l cj;jpNahfj;jhpdhy; cWjpg;gLj;jg;gl;Ls;sjh vd;gij
mtjhdpj;jy; Ntz;Lk;.
rhd;WgLj;Jk; cj;jpNahfj;jhpdhy; rhd;WWjpg;gLj;jpa gpd;dh; VNjDk;;
khw;wq;fs; nfhLg;gdT cWjpr;rPl;by; ,y;iynad;gjid cWjpg;gLj;jy;
nfhLg;gdT xd;W nra;a Kd; jkJ tpNrl mwptpw;Fl; gl;l ve;j tplaq;fSk;
fzf;fpw;F vLf;fg;gl;bUj;jiy epr;rag;gLj;jy; Ntz;Lk;.
ngWehpd; milahsk; ep&gpf;fg;gl;l gpd;G nfhLg;gdT nra;jy; NtzLk;
nra;ag;gLk; nfhLg;gdT xt;nthd;wpw;Fk; gw;Wr;rP l; L xd;W ngwg;gl;bUj;jy;
Ntz;Lk;
fhNrhiy> fhRf;fl;lis Kjypatw;wpd; %yk; nra;ag;gLk; nfhLg;gdT
tplaj;jpy; fhNrhiyapy; my;yJ fhRf;fl;lisapy; fhzg;gLk; ngah; gz
cWjpg;gLj;jpuj;jpy; fhzg;gLtJld; mit xj;jpUj;jy; Ntz;Lk;.
cWjpr;rPl;by; fhzg;gLk; Njwpa njhif nfhLf;fg;gl;Ls;sJ vd;gijidAk;
mjid mj;jhl;rpg;gLj; Jk; Kfkhf nfhLf;fg;gl;Ls;sJ. vd;d Kj;jpiuapl;L
fhNrhiyapd; xg;gjhhpfs; Kjnyhg;gkpLjy; (Paid Stamp)
,tuJ nghWg;gpy; xg;gilf;fg;gl;l ,f;flik njhlh;gpy; ,og;gPLfSf;nfjpuhf
Kw;ghJfhg;G eltbf;iffs; vLf;fg;gLtjidAk; fzf;fpYs;s kPjp xt;nthU
ehSk; kPjpAld; xj;jpUg;gjidAk; ftdpj;jy; Ntz;Lk;
fhNrhiy %yk; nfhLg;gdT nra;Ak; NghJ rfy nfhLg;gdTfisAk;
nra;af;$bajhd kPjp tq;fpapy; cz;L vd;gjidAk; fhNrhiyapd; ,yf;fk;>
nfhLf;fg;gl;lJ> vd;w Kj;jpiuapy; ,lg;gl;bUg; gJld;> fhyj;Jf;F fhyk;
tq;fp kPjp fhNrl;L kPjpAld; fzf;F ,zf;fk; nra;ag;gLfpd;wnjd;gijAk;
cWjpg;gLj;jy; ,thpd; nghWg; ghFk;.

mur ,iwf; ifaspg;G
kjpg;gply; (Assessment)
Nrfupj;jy; (Collection)
Vw;wy; (Acceptance)

kjpg;gply; (Assessment)
murhq;fj;jpw;F NruNtz;ba njhifia epjpg;gpukhzq;fs;> epajpr;rl;lq;fs;> Rw;W
epUgq;fSf;F mika eph;zapj;jYk;> mwtplg;glNtz;batw;iw jPu;khdpj;jYk;
14

Nru;f;fg;gltpUf;Fk; njhifia Kbe;jtiu nrk;ikahf kjpg;gPL nra;jy;
Fwpj;j njhifapd; tpguq;fSk; ahuplk; ,Ue;J mwtplg;gl Ntz;Lk; vd;gJ
Nrfupg;G cj;jpNahfj;jUf;F mwptpj;jy;
mjpfhuk; mspf;fg;gl;Ls;s rl;lk;> xOq;F tpjpfSf;F mika kjpg;gPLfis
Nkw;nfhs;sy;
nghUshjhu khw;wq;fs;> murpd; nfhs;ifSf;F Vw;g mwptpj;jy;> fl;lzq;fis
khw;wpaikj;jy;
fhyj;jpw;F fhyk; mwtPl;Lj; njhifia kPsikg;G nra;jy;
Nrfupg;G (Collection)
kjpg;gPl;L cj;jpNahfj;juhy; kjpg;gplg;gl;l njhifia KOikahf Fwpj;j eguplk;
,Ue;J mwtply;
cj;juTr;rPl;Lf;fs;> mDkjpg;gj;jpuq;fs; Nghd;wtw;iw gzk; nrYj;jg;gl;l
gpd;dNu toq;f Ntz;Lk;
ngWfpd;w gzj;jpw;F clDf;Fld; gzg;gw;Wr;rP l;Lfs; Vw;Fk;
cj;jpNahfj;jh;fshy; toq;fg;gLtij cWjpg;gLj;jy;
gjpNtLfis Ngzy;> ngw;wnjhif epYit mwtPLfs;
Nrfhpg;Gfspd; Kd;Ndw;w mwpf;ifia jahhpj;J mur ,iw fzf;fPl;L
cj;jpNahfj;jh;fSf;F toq;fy;.
mwtplg;gLk; gzk; Vw;Fk; cj;jpNahfj;jh;fSf;F mDg;gg;gLtJld;
mjid mth; Vw;Wf;nfhs;fpwhh; ; vd;gijAk; cWjpg;gLj;jy;
epYit mwtpl tpNrl eltbf;if vLj;jy;
mwtpl Kbahj epYitia tpl;LtpLtjw;fhd eltbf;iffs;.

Vw;wy;; (Acceptance)
Nrfhpf;Fk; cj;jpNahfj;jh;fspdhy; Fwpf;fg;gl; l njhifia ngw;Wf;nfhs;sy;.
Nrfhpg;G mYyhpdhy; Fwpf;fg;gl;l njhifia ngwy;
ngwg;gLk; gzk; ahtw;iwAk; fl;LNfhg;gpy; itj;jJk;> gjpTnra;ag;gl;L
fzf;F itj;J tq;fpapy; itg;gplYk;
fhNrhiy> fhRf;fl;lisfs; NjwpAs;sij cWjpg;gLj;jy;
kWf;fg;gl;l fhNrhiy njhlh;ghf chpa eltbf;if vLj;jy;
gw;Wr;rPl;L toq;fy;

gfpuq;f fzf;F FO / ghuhSkd;w fzf;F FO
15

mur jpizf;fsk; rk;ge;jkhf fzf;fha; mjpgjpapdhy; rkHg;gpf;fg;gLk;
mwpf;if rk;ge;jkhf MuhAk; FO ghuhSkd;w gfpuq;f fzf;F FO vdg;gLk;.
ghuhSkd;w epiyapaw; fl;lis ,y: 125 apw;F mikthf gfpuq;f fzf;F
FO mikf;fg;gLfpwJ. Muk;gj;jpy; VO cWg;gpdHfSf;F Nkw;glhky; njhpTf;
FOtpdhy; njhpTnra;ag;gl;lhHfs;. jw;NghJ (1993) 12 cWg;gpdHfs; njhpTf;
FOtpdhy; njhpTnra;ag;gLfpwhHfs;.

gfpuq;f Kaw;rpf; FO
mur $l;Lj;jhgdk;> mur epajp rig> murpw;F nrhe;jkhd tpahghu Kaw;rpfs;
rk;ge;jkhf fzf;fha; T mjpgjpapdhy; rkHg;gpf;fg;gLk; mwpf;if rk;ge;jkhf
MuhAk; FO ghuhSkd;w gfpuq;f Kaw;rpf; FO vdg;gLk;.
Stationary Board Eg. Tourist Board
Commercial Cooperation Petroleum Cooperation, Port Authority
Fully owned Govt. Companies Air Lanka
Subsidiary Govt. Companies Colombo Dockyard Lanka wall
Associate Govt. Companies Ceylon glass company
Company with monetary share holding Galadari Hotel

fzf;fha;thsh; ehafk;
fzf;fha;thsh; ehafk; [dhjpgjpahy; epakpf;fg;gLfpd;whh;.
,th; jdJ gjtpf;fhyj;jpy; RfNjfpahfTk;> ed;elj;ijAs;stuhfTk;> ,Uf;f
Ntz;Lk;.
,tuJ rk;gsk; ghuhSkd;wj;jpdhy; jPh;khdpf;fg;gl;L jpul;L epjpapy; ,Ue;J
toq;fg;gLk;.
,tuJ Nritf;fhyj;ij Fiwf;fKbahJ.
Rje;jpukhdth; ve;j mikr;rhpd; eph;thf fl;Lg;ghl;bw;Fk; tukhl;lhh;.
,thpd; flik 1978Mk; Mz;L murpay; ahg;gpd; 154k; gphptpy; $wg;gl;Ls;sJ.
,th; epjpaikr;rhpd; xUikghl;Lld;; jdpahh; fzf;fha;thsh;fis epakpf;fTk;>
mth;fsplkpUe;J MNyhridfis ngw;Wf;nfhs;sTk; KbAk;.
fzf;fha;tjpgjpapd; flikfs;
mur jpizf;fsq;fs;> mikr;ruit> mYtyfk; ghuhSkd;w Mizahshpd;
eph;thf mYtyfk>; $l;Lj;jhgdq;fs; mjpfhu rigfs; Mfpatw;wpd;
fzf;Ffis fzf;fha;T nra;jy;.
ep.gp. 135f;F mikthf flikfis ifaspf;fg;gl;ljh vd ghPrPyid nra;J
jpUg;jpg;gLj;jpf;nfhs;sy; mDkjp> mq;fPfhuk;> rhd;WWjp;> nfhLg;gdT
nghUj;jkhd Gj;jfq;fspy; gjpT Nkw; nfhs;sg;gl;Ls;sjh? vdTk; mg;gjpTfs;
rhpahf Nkw;nfhs;sg;gl;Ls;sjh? vdTk; ghPrPyid nra;jy; .
16

epjp nfhLf;fy; thq;fy; tUtha;> nryT> epakdk; Nghd;witfspy;
epjpg;gpukhdq;fs;> Rw;WepUgq;fs; mwpTWj;jy;fSf;fikthf eilngw;Ws;sjh?
vd ghPrPyid nra;jy;
fzf;fha;T nra;Ak; rfy fzf;Fg;gjpTfSk; Nkw; nfhs;sg;gLk; jpizf;fs
Gj;jf gjpTfs; kPjpfs; jpiwNrhpg;Gj;jfj;Jld; ,zq;Ffpd;wjh? vd ghPrPypj;jy;
jpizf;fsq;fshy; rkh;g;gpf;fg;gLk; epjpf;$w;Wfs; Vw;Wf;nfhs;sg;gl;l
epjpf;Nfhl;ghLfSf;F mikthf jahhpf;fg;gl;ljh vdTk; Rw;WepUgj;jpd;
$wg;gl;lfhyj;jpw;Fs; rkh;g;gpf;fg;gl;Ls;sjh? vd mtjhdpj;jy;

el;lq;fs; (Losses)
mur mYtyh; xUth; jdJ jhkjj;jhy; (Delay) jtwpdhy; (Neglect )
Nkhrbahy; (Fraud) epjpg;gpukhzq;fSf;F ,zq;fhik. (Non- Compliance with
financial Regutation ) my;yJ jpizf;fs tpjpfs; / epiyapay; fl;lisf;F
mika nraw;glhikahy; murpw;F Vw;gLk; ,og;ig jhNk <Lnra;a Ntz;Lk;.
(FR - 156)
mur mYthpd; ghJfhg;gpy; cs;s mur nrhj;Jf;fs; njhlh;gpy;> mYtyh;
NeubahfNth my;yJ kiwKfkhfNth murpw;F chpa tUkjpfis
mwtpLtjpNyNa $ba ftdk; vLf;f Ntz;Lk;. mt;thW ,y;yhtpbd; Fwpj;j
tplak; njhlh;gpy; murpw;F Vw;gLk; ,og;ig njhlh;ghd mYtyNu nghWg;Ngw;f
Ntz;Lk;.
fzf;fhsh;> fsQ;rpa fhg;ghsh; > fsQ;rpa vOJtpidQh; Nghd;Nwhh; jk;trk;
cs;s gzg;ngWkjp cs;s (Monitory Value) midj;J nrhj;Jf;fisAk;
chpathW fzf;fPl;L njhlh;ghd gjpNtLfspy; gjpe;J ghJfhf;f Ntz;Lk;.

mur mYtyfq;fspd; tq;fpf;fzf;F eltbf;iffs;
1 tq;fpf;fzf;fpid Muk;gpj;jy; (ep.gp.381)

i) tpz;zg;gk; - jpizf;fsj; jiytH mikr;rpd; nrayhsH jpiwNrhp
fzf;fPl;L mYtyH gpujhd fzf;fP l;L mYtyH gpujpr; nrayhsH
ii) tq;fpapd; ngaH> fzf;fpd; ngaH> ifnahg;gkpl mjpfhukspf;fg;gl;ltHfsJ
khjphpf;
ifnahg;g ml;il
iii) mjpfhukspf;fg;gl;l mYtyH khw;wk; /NrHf;if/tpLif vd;gd Kiwg;gb
tq;fpf;F
mwptpj;jy;

1. fhNrhiyg; Gj;jfk; ngWjy;> ghJfhg;ghf (ep.gp- 384>390)

i) nghWg;gspf;fg;gl;l mYtyhpd; nghWg;gpy;> ghJfhg;gh guhkhpj;jy;
Ntz;L;k; fhNrhiy Gj;jfk; ngw;Wf; nfhz;lJk;> jhs;fs;
fzf;fplg;gl;L cWjpg;gLj;j Ntz;Lk;
17

ii) fhNrhiyj; jhs;fs; - fl;lis> ifkhwj;jfhjJ
iii) fhNrhiyg; Gj;jfq;fs; ngw;Wf;nfhz;lJk; ,jw;fhd gjpNtl;by;
gjpag;gl;L>
(jpfjp> ,yf;fk; ) Kiwg;gb fhNrhiy vOJk; mjpfhukspf;fg;gl;l
mYtyUf;F ifaspj;jy; Ntz;Lk;
iv) ,lj;Jf;F ,lk; khw;Wk;nghOJ Nghjpa ghJfhg;G Vw;ghLfs;
iff;nfhs;sg;gly; Ntz;Lk;. (nghWg;ghd mYtyH> %ba ngl;b )
v) ehs; Kbtpy; nghWg;ghd mYtyH gad;glhj> vOjptoq;fg;glhj
fhNrhiyfis ghJfhg;ghf G+l;b guhkhpj;jy; Ntz;Lk;.

3 fhNrhiy tiujy;> fhNrhiy %yk; nfhLg;gdT (ep.gp - 385
389)

i) &gh khj;jpuk;
ii) RUf;nfOj;J jtpHf;fg;gly; Ntz;Lk; (GMR)
iii) mopf;fKbahj ik ghtpj;jy;. vz;zpYk;> vOj;jpYk; rhpahf vOJjy;
iv) ngWgtH fzf;fpw;F khj;jpuk; vd Fwpg;gply;
v) ,ilntsptplhJ vOjp> Kbtpy; Nfhbly;. rhpahf vOJtJld; Nkhrb
jpUj;;jk; nra;ahjthW $ba ftdnkLj;jy; Ntz;Lk;.
vi) tq;fpapd; ngaUf;F vOJtjhapd; tq;fpf; fzf;F ,yf;fk; vOjg;gl;L
cWjpg;gLj;jg;gl;bUj;jy; Ntz;Lk;
vii) nry;Ygbahd fhyk; Fwpf;fg;gl;bUj;jy; - nghJthf 30 ehl;fs;
viii) mjpfhukspf;fg;gl;l ,UtH ifnahg;gkpl;bUj;jy; Ntz;Lk;.
ix) Nkyjpfg;gw;W epiyapy; fhNrhiy vOJjy; jtpHf;fg;gly; Ntz;Lk;.
x) fhNrhiy jghypy; mDg;Gjy;> ifaspj;jy; Nghd;w fUkq;fspy; $ba
ftdKk;> ghJfhg;Gk;> gjpT KiwAk; iff;nfhs;sg;gl Ntz;Lk;.

4 fhNrhiy fhy ePbg;Gk;> gjpw; fhNrhiy toq;FjYk; - ep.gp
391- 394

i) fhy ePbg;G toq;Fk; nghOJ> mjpfhukspf;fg;gl;l mYtyhpd; ifnahg;gk;
ngw;W> Fwpj;j jpdj;jpypUe;J NkYk; 30 ehl;fs; fhy ePbg;G toq;Fjy;.
ii) Vw;fdNt ,f;fhNrhiy ,uj;jhf;fg;gl;ljh> ,of;fg;gl;ljh vd;gij fhNrL>
fhNrhiyg; Gj;jf mbf;fl;ilg;gjpTfSld; ghprPypj;J cWjpg;gLj;j Ntz;Lk;.
iii) fhNrhiy mbf;fl;ilapYk;> tq; fpf; fzf;F ,zf;ff;$w;wpYk; chpa gjpTfs;
Nkw;nfhs;sg;gly; Ntz;Lk.;
iv) tq;fpahy; kjpg;gspf;fg;glhj jpUg;gpa fhNrhiy> ,oe;j fhNrhiy vd;gd
nghUl;L Gjpa gjpw;fhNrhiy toq;Fk;nghOJ fhNrL> tq;fpf;$w;W> tq;fpf;
fzf;F ,zf;ff;$w;W %yk; Vw;fdNt tq;fpahy; nfhLg;gdT epfotpy;iy
vd cWjpg;gLj;Jjy;.
v) tq;fpaplkpUe;J fle;j 1 khjfhyj;Jl; nfhLg;gdT nra;atpy;iy vdTk;>
mjd; gpd;Gk; nfhLg;gdT nra;ag;glkhl;lhJ vd cWjpg;ghL ngw;Wf;nfhs;sy;.
vi) Kwp ngw;Wf;nfhs;sy; (Indemnity Bond) ,jw;nfd Fwpj;Jiuf;fg;gl;l
gbtj;jpy; cWjpAiu ngw;Wf;nfhs;sy;.
18

vii) gjpw;fhNrhiy toq;Fkplj;J> nghUj;jkhd gjpTfs; fhNrL> fle;jkhj
tq;fp;f;fzf;F ,zf;f$w;W> fhNrhiy mbf;fl;ilapy; rptg;G ikapdhy;
gjpTf;Fs;shf;fg;gly; Ntz;Lk;.
viii) nfhLg;gdT epWj;jg;gl;l fhNrhiyapd; tpguk; tq;fpf;F njhptpf;fg;gl;L
fle;j 30 ehl;fSf; Fs; Nsh gpd;dH rkHg;gpf;fg;gl;lhNyh tq;fpahy; nfhLg;gdT
Nkw;nfhs;sg;glhJ vd cj;juthjk; ngw;Wf;nfhs; sy; Ntz;Lk;.
ix) ,uj;jhf;fg;gl;l fhNrhiyf; F gjpw;fhNrhiy toq;fg;glhjtplj;J fhNrhiy
mbf;fl;il> tq;fpf; fzf;F ,zf;ff; $w;Wfs; ghprPypf;fg;gl;L fhNrl;by;
nghUj;jkhd gjpTfs; Nkw;nfhs;sg;gly; Ntz;Lk;.

5 tq;fpf;fzf;F ,zf;f$w;Wk;> fhyk; fle;j fhNrhiyfSk; (ep.gp
395 396)

i) nfhLf;fy;thq;fy;fs; tq;fpf; fzf;fpd; Clhf epfo;fpd;wd. tR+y;fs;>
nfhLg;gdTfs; midj;Jk; tq;fpf;fzf;fpd; Clhf epfo;tjhy;
fhNrl;Lg;gjpTfSk; tq;fpf; $w;W gjpTfSk;> jpfjp> njhif hP jpahf xg;guT
nra;ag;gl;L ,zf;fk; fhzg;glNtz;Lk;.

ii) cnuhf;ffl;Lg;ghl; L fUtpAk; mff;fl;Lg;ghl;bd; Kf;fpa $whfTk; mike;Js;sJ.

iii) fhNrL> tq;fpf;$w;W> fle;jkhj tq;fpf;fzf;F ,zf;f$w;W> tq;fp rhd;wpjo; >
tq;fp %ykhd Neub tR+y; tpguq;fs; Njitg;gLk;.

iv) khw;wg;glhj fhNrhiyfs; Fwpj;j fhy tiuaiw KbTld; outstanding
fhNrhiyfshfpd;wd. ,f;fhNrhiy njhlHgpy; chpa gadhspf;F mwptpj;J
fhNrhiyia GJg;gp; j;Jf; nfhLf;f> rkHg;gpf;Fk;gb Nfhuy; Ntz;Lk;.

v) ,f;fbjj;jpw;Fhpa jhf;fk; epfohtpbd; gjpTj;jghy; %yk; 2 thu fhyj;Js;
gjpyspf;FkhW mwptpj;jy; Ntz;Lk;.

vi) MWkhjfhyj;Jf;F Nkw; gl;lJk; ,Jtiuapy; tq;fpapy; rkHg;gpf;fg;glhj
fhNrhiyfs; njhlHgpy; chpa gjpYk; fpilf;fhjtplj;J> tq;fpapy;
rkHg;gpf;fg;gLkplj;J nfhLg;gdT epfohnjd;gij chpa tq;fpahy;
cj;juthjg;gLj;jpf;nfhz;L ,uj;jhf;fg;gl;l fhNrhiyf;fhd gbKiwfisf;
ifahz;L chpa ,lhg;Gfspy; nghUj;jkhd gjpTfs; Nkw;nfhs;sg;glNtz;Lk;.

vii) tq;fpahy; kjpg;gspf;fg;glhJ jpUg;gg;gl;l fhNrhiyfs; njhlHgpy; ,f;fhNrhiyfs;
ghJfhg;ghf ,Uk; Gngl;bapy; guhkhpf;fg;gl Ntz;Lk; (ep.gp - 189).

viii) Fwpj;j fhNrhiyia xg;gilj;jtUf;Fhpa nfhLg;gdT/ tpepNahfk; / Nritia
epWj;jpitf;FkhW fhNrhiyiangw;w/ nfhLf;fy; thq;fYld; njhlHGgl;l
mYtyUf;F mwptpj;jy; Ntz;Lk;.
ix) fhNrhiyia vOjp xg;gilj;jthplk; tpsf;fk; Nfhuy; Ntz;Lk;.

x) cnuhf;fkhf Gjpa nfhLg;gdit Nkw; nfhs;s Nfhu Ntz; Lk;. kjpg;gspf;fglhj
fhNrhiy njhlHgpy; ep.gp 486 f;fika fzf;fP l;L eltbf;iffs;-Nkw; nfhs;sg;gly;
Ntz; Lk;.

jpiwNrhpAk; fzf;fha;Tk; , tFg;G jpizf;fs fl; Lepjp rhpghh;f;Fk; gbtk;
T& A-137
19

gbtk; jpiwNrhp 103 nfhLg;gdT gjpNtL xt;nthUtUf;Fk; rpwhg;guhy; gjpT
nra;Ak; VL
jpiwNrhpAk; fzf;fha;Tk; xt;nthU ehSf;FKhpa nfhLg;gdT>ngWtdT nkhj; j kPjp
T& A-80 gjpjy;
jpiwNrhpAk; fzf;fha;Tk; gzpg;ghshpd; MSf;Fhpa Ntjdq;fs; gjpT nra;Ak; VL
T& A-17
gbtk; GAM 83 fhNrhiy>fhRf;fl;lis ngWk; NghJ gjpT nra; Ak; VL
jpiwNrhp 170 fzf;fPl;L cj;jpNahfj;jh; xt;nthUtUf;Fk; mtuJ
fl;Lg;ghl;Lf;Fs; cs;s epfo;r;rpj;jpl;lk; xt;nthUthpdJk;
rk;ge;jkhf xt;nthU khjKk; 10 mk; jpfjpf;F Kd;dh; Kd;da
khjj;jpy; nkw; nfhz;l nryTfspd; nghWg;Gf;fspd; khj
mwpf;ifnahd;W gpujhd fzf;fP l;L cj;jpNahfj;jUf;F
mDg;gNtz;Lk;.
gbtk; nghJ 44 murhq;f nrhj;Jf;fs; fsQrpaq;fs; gjpT nra;Ak; VL
gbtk; nghJ 44 Gj;jfq; fs; > fz;rhl;rp gjpTfSf;F mNj Gj;jfj;jpy;
jdpg;gjpNtL xd;W Ngzy;.
gbtk; nghJ 24 fsQ;rpag; gl;baypy; tpiy Fwpgpl; Ls;s nghUl;fSf;F
Njitg;gl;bay; Ngzy;.
gbtk; nghJ 23 fsQ;rpag; gl;baypy; tpiy Fwpg;gplhj nghUl; fSf;F
Njitg;gl;bay; Ngzy;.
gbtk; nghJ 115 murhq; fj;jpd; rhh;gpy; ,Ug;Gg; nghUl;fs; nfhs;tdT
nra;jw;nghUl;L mq;fPfhpj;j KftUf;F nra;Ak; xU
tpz;zg;gk;.
gbtk; nghJ 219 ngWjw; fl;lisapd; gbtk;.
gbtk; nghJ 141 toq; fPL nra;Ak; NghJ toq;Fk; fl;lis.
T & A-66 ,Ug;G nghUl; fis xg;gha;T nra;jy;.
gbtk; nghJ 47 ghtpf;f Kbahj gad;gLj;j KbahjnghUl;fs; rk;ge;jkhf
epjp xOq;F tpjp mYtyf njhiyNgrpf;Fk; yq;fh ngy; njhiyNgrpf;Fk;
gjpT
gpd;dpizg;G 29 nra;ag;gLk; miog;Gf;fs;.
gbtk; nghJ 58 fhNrL.
gbtk; nghJ 138 thf;Fg;gzg; NgNuL.
GAM 83 ngwg;gLk; fhNrhiyfs; fhRf;fl;lisfs; gjpNtLfs;.
GAN mbapjonrh; gjpNtL.

20

gjpNtLfs; $w;Wf;fs; fzf;Ffs;

1. jpizf;fsq;fspy; Ngzg;gLk; Gj;jfq;fs; ahit?
1.1. fhNrL-gbtk; nghJ -58
1.2. rpy;yiwf;fhNrL
1.3. thf;Fg;gzg;NgNuL 138
1.4. ngwg;gl;l fhNrhiyfs;>fhRf;fl;lisfs; gjpNtL>gbtk; nghJ GAM 83
1.5. mbapjo;Nrh; Gj;jffq;fspd; gjpNtL-gbtk; nghJ-44
1.6. fzf;fha;T Iatpdh gjpNtL.
1.7. nghUl;gjpNtL gbtk; nghJ 44
1.8. Gj;jfq;fspd; gjpNtL.
1.9. nrythFk; nghUl; fspd; gjpNtL.
1.10. MSf; Fhpa Ntjdq; fs; gjpNtL.
1.11. tpjitfs;>mehijfs; Xa;T+jpa gjpNtL.
1.12. murhq; f Nrit rfhaepjp gjpNtL.
1.13. itg;Gg;jpNtL-gbtk; nghJ 69
1.14. tUkhdg; gjpNtL
1.15. fld; mwtPl;L gjpNtL
1.16. fld; NgNuL.

2. jpiwNrhpapd; mur fzf;Fj;jpizf;fs gzpg;ghsh; mjpgjpapdhy; Ngzg;gLk;
Gj;jfq;fs; ahit?
2.1. gpujhd Gj;jfq;fs; fhNrL.
gpujhd NgNuL
ehl;Fwpg;NgL
2.2. Jizg; Gj;jfq;fs; murpiwg; NgNuL.
nrytpdg;NgNuL.
cgthf;Fg;gzg; NgNuL
Kw;gzg;NgNuL.
fl;Lepjpg; NgNuL
itg;Gg;gzg;NgNuL.
Jiz ehl;Fwpg;NgL.
2.3. Vida Gj;jfq;fs; jpiwNrhp gpizg; gzg; NgNuL.

3. jpiwNrhpAld; khje;jk; jpizf;fsq;fs; vt; vt; fzf;Ffis ,zf;fk; nra;jy;
Ntz;Lk;? ep.gp 427
3.1. Kw;gzf;fzf;Ffs;
3.2. fl;Lepjp fzf;Ffs;
3.3. itg;Gf;fzf;Ffs;
21

3.4. jpiwNrhp Gj;jfq;fSld; njhlh; ghd fz;FfisAila NtW VjhtJ fzf;Ffs;.

4. jpiwNrhp vt; vt; fzf;Ffis Mz;LNjhWk; ntspapLk;>
4.1. nrhj;Jf;fisAk; nghWg;Gf;fisAk; fhl; Lk; $w;W
4.2. epjpahf;fpa gLfld; my;yJ fld;fspd; epYitahfTs;s $w;W
4.3. Mz;bd; ,Wjpahf ,Ug;gpd; njhifia fhl;LfpwJk; mj;jpfjpapy;
ngWkjpiaAk; re;ij tpiyfisAk; nfhz;Ls;s KjyP Lfs; mwpf;if.

5. fhNrL vt; mbg;gilapy; Ngzg;gl Ntz;Lk;?
5.1. tuTf;Fk;>nfhL;g;gdTf;Fk; fhytuz;Kiwg;gb vOj Ntz;Lk;.
5.2. jpdKk; nkhj;jkpl; L $l;lg; gl Ntz;Lk;.
5.3. gjpTfs; mLj;jLj;J ,yf;fkplg; gl;l mtw;wpw;F MjhukhfTs;s Jiz
Mtzq; fspYk; mNj ,yf;fq;fs; ,lg; gly; Ntz;Lk;.
5.4. ngwg;gLk; gzj;jpw;F nfhLf;fg;gLk; gw;Wr;rPl;bd; ,yf;fq;fs; gjpag;gly;
Ntz;Lk;.
5.5. vy;yhg; gjptpw;Fk;>fhR kPjpAk; rhpahf cs;sjw;F KjnyOj;njhg;gk; ,Ljy;
Ntz;Lk;.

6. jpizfs thf;Fg;gz NgNuL Ngzg;glNtz;ba mtrpak; ahJ? gbtk; nghJ 138
6.1. jpizf;fsj; jiyth; nryTfis fl;Lg;gLj;Jjy; .
6.2. nrytpLtjw;F ngwf;$ba njhif rhpahd njhif ve;Neuj;jpYk; mopjy;.
6.3. nrytplg;gl;l njhifia mwpjy; .
6.4. nghWg;Gf;fis mwpjy; .

7. fhNrl;bd; tuT nryT gf;f epuy;fis xOq;Fg;gb vOJf?
tuTg;gf;fk; nryTg;gf;fk;
7.1. fpilj;j jpfjp nfhLg;gdTj;jpfjp
7.2. cWjpr;rPl;L ,yf; fk; cWjpr;rPl;L ,yf; fk;
7.3. ngwg;gl;l tUkhd tpguk; ahUf;F toq;fg;gl;lJ
7.4. fhR fhR
7.5. FWf;Fg;gjpT FWf;Fg;gjpT
7.6. nkhj;jk; nkhj;jk;
7.7. gjpNtl; bd; tifg;gLj;jy; njhlh;Gfs; gjpNtl; bd; tifg;gLj;jy;
njhlh; Gfs;
7.7.1. Nritapd; thf; Fg;gzk; Nritapd; tpguk;
7.7.2. gf;fk; gf;fk;

8. 2006 Mk; Mz;L mikr;R/jpizf;fsq;fspYk; epjp rk;ge;jkhd tpidjpwikia
Vw;gLj;j tpLtpf;fg;gl;l Rw;wwpf;iffs; ahit?
nghJj; jpiwNrhpapd; mur fzf;Ffs; jpizf;fsk; 2006 Mk; Mz;L gpd;tUk;
22

Rw;wwpf;iffs; %yk; mikr;Rf;fs; jpizf;fsq;fspy; tpidjpwikia Vw;gLj;Jk;
tifapy; fzf;Ffs; jahhpg;gJ njhlh;ghf Rw;wwpf; iffs; tpLf;g;gl;Ls;sJ.
Rw;wwpf;ifapd;
,yf;fk;
Rw;wwpf;ifapd;
jpfjp
tplak; tpguk;
186/2005 12.02.2006
Mszp efh;T
rk;ge;jkhd juT
murhq; f Royal System
nfhz; L tug;gl;ljhy; 2001 Mk;
Mz;by; ,Ue;J 2005 Mk; Mz;L
rk;ge;jkhf tifg;gLj;j Mszp
rk;ge;jkhf kjpg;gPLk; cz;ikahd
MszpAk;
187/2006 27.09.2006
Epjp xOq;F tpjp ,y 42 I
filg;gpbf;fhky; tUkhdf;fzf;F
jahhpf;fg;gLtjhy; fzf; fha;thsh;
ehafk; Rlbf;fhl;bajw;F ,zq;f
njspthd mwpTWj;jy; fs;
1.mur fzf;Ffs;
jpizffsq;fsj;jpd; khje;jk;
mr;rply; cs; s tUkhd mtjhdpg;G
njhlh; ghd juTfis khjhe;jk; kPs;
,zf;fk; nra;J mt;
eilKiwfis cWjpg;gLj;j
Ntz;Lnkdf; $wg;gl;Ls;sJ.
188(i)/2006 20.12.2006
2006 Mk; Mz;L
epjpahz;by;
fzf;Ffis
KbTWj;Jjy;
2007 Mk; Mz;by; xJf;fg;gl;l
epjpapidf;nfhz;L Fwpj;j
,yf;fpid milaKbahj 2006 Mk;
Mz;by; gad;gLj;jglhky; cs;s
%yjdr; nrytpd; xJf;fPl;bid
itg;Gf;fzf;fpw;F khw;WtJ.Mdhy;
2007 Mk; Mz;L Njitahd
epjpia tpz;zg;gpf;Fk;NghJ
gpd;tUkhW tpz;zg;gpf;f ntz;Lk;
1. 2006 mk; Mz;L xJf;fPL
2. 31.12.2006 Mk; Mz;L tiuahd
nrytpdk;
3. 2006+ Mk; Mz;L epjpahz;L
epYit nghWg;G
4. 2007 Mk; Mz;L Njitahd
epjp
190/2006 28.12.2006
2006 Mk; Mz;L
tUkhdf;fzf;F
tUkhdf;fzf;F jahhpg;gJ
rk;ge;jkhf Gjpa gbtk;
23

mwpKfg;gLj;jy;
191/2007 .01.2007
2007 Mk;
Mz;by;
fzf;Fj;jPh;Tfis
khje;j fzf;F
nghopg;G %yk;
mur fzf;Ffs;
jpizf;fsj;jpw;F
rkw; gpj;jy;
1. khjhe;j fzf;F mLj;j tUkhd
khjj; jpd; 15 Mk; jpfjpf;F Kd;
rkw; gpf;f Ntz;Lk;
2. ml;ltizg;gLj;jg;gl; l
gphpTfspy; $wg;gl;l jpfjpapy;
kpd;mQ;ry; %yk; mDg;Gjy;
Ntz;Lk;
189/2006 28.12.2006
xJf;fPl;Lf;fzf;F
2006
tifg;gLj;jgl;l Mszp
rkge;jkhd kjpg;gPLk; cz;ikahd
MszpAk;
187/2006 27.09.2006
jpizf;fs
fzf;fPl;L
Gj;jfq;fSld;
kjhe;j tUkhd
fzf;fPl;L
mwpf;iffs; kPs;
,zf;fg; ghL
epjp xOq;F tpjp ,y 42 I
filg;gpbf;fhky; tUkhdf;fzf;F
jahhpf;fg;gLtjhy; fzf;fhsh;
ehafk; Rl;bf;fhl;bajw;fpzq;f
njspthd mwpTWj;jy;fs;
01. mur fzf;Ffs; jpizf;fsj;jpd;
khjhe;j mr;rply; cs;s tUkhd
mtjhdpg;G njhlh;ghd
juTfis khjhe;jk; kPs;
,zf;fk; nra;J mt;
eilKiwfsis cWjpg;gLj;j
Ntz;Lk; vdf; $wg;gl;Ls;sJ
188/(i)/2006 21.12.2006
2006 Mk; Mz;L
epjpahz;by;
fzf;Fs;
KbTWj;jy;
2007 mk; Mz;by; xJf;fg;gl;l
epjpapid nfhz;L Fwpj;j
,yf;fpid mila Kbahj 2006
mk; Mz;by; gad;gLj;jhky; cs;s
%yjdr; nrytpd; xJf;fPl;bid
itg;Gf;fzf;fpw;F khw;WtJ.Mdhy;
2007 mk; Mz;L njitahd
epjpia tpz;zg;gpf;Fk; NghJ
gpd;tUkhW tpz;zg;gpf;f Ntz;Lk;
1 2006 Mk; Mz;L xJf;fPL#
2 31.12.2006 Mk; Mz;L tiuahd
nrytpdk;
3 2006 Mk; Mz;L epjpahz;L
nghWg;G epYit
4 2007 Mk; Mz;L Njitahd
epjp
24

190/2006 28.12.2006
2006 Mk; Mz;L
tUkhdf; fzf;F
tUkhdf;fzf;F jahhpg;gJ
rk;ge;jkhf Gjpa gbtk; mwpKfk;
191/2007 ..01.2007
2007 Mk;
Mz;by; fzf;F
jPh;Tfis khje; j
fzf;F nghopg;G
%yk; mur
fzf;Ffs;
jpizf;fsj;jpw;F
rkw; gpj;jy;
1 khje;j fzf;F mLj;J
tUkhd khjj;jpd; 15 Mk;
jpfjpf;F Kd; rkw;gpf;f
Ntz;Lk;
2 ml;ltizg;gLj;jg;gl; l
gphpTfspy; $wg;gl;l
jpfjpapy; kpd;mQ;ry; %yk;
mDg;Gjy; Ntz;Lk;
189/2006 28.12.2006
xJf;fPl;Lf;fzf;F
2006
1. xt;nthU mikr;rpd;
ngWifj;jpl;lk;
2. ngWif tpsk;gu mwptpj;jy;
3. ngWif mwptpj;jy; xg;ge;jk;
Nkw;nfhs;sy;
(mikr;ruitapdJk;
mikr;rpdJk; ngWif
rigahy;)

filrpahd $w;W.

fzf;fha;thsu; jpizf;fs cgNahfj;jpw;F.

11. xJf;fPl;Lf; fzf;Ffspy; cs;slf;fg;gLk; gbtq;fs; ahit?

DGSA I
xJf;fPl;Lf; fzf;F
DGSA I
1(m)
fzf;fha;thsu; jiyik mjpgjp jpizf;fsj;jpd; gad;ghl;Lf;fhf
ntw;Wg; gf;fq;fs; - 2
DGSA 2
epfo;r;rpj;jpl;lthupahf xJf;fPl;Lf; fzf;F
DGSA 3
fUj;jpl;lthupahf kPz;nlOk; nrytpdk; (xt;nthU
epfo;r;rpj;jpl;lj;Jf;Fk;)
DGSA 4
fUj;jpl;lthupahf %yjd nrytpdk; (xt;nthU epfo;r;rpj;jpl;lj;jpw;Fk;)
DGSA 5
nrytpdj;ij epjpg;gLj;jy; (xt;nthU epfo;r;rpj;jpl;lj;jpw;Fk;)
DGSA 6
nkhj;j Njwpa xjf;fPl;bw;Fk; cz;ikahd kPz;nlOk; nrytpdj;jpw;Fk;
,ilapys;s NtWghl;Lf;fhd tpsf; fk;(xt;nthU epfo;r;rpj;jpl;lj;jpw;Fk;)
DGSA 7
nkhj;j Njwpa xJf;fPl;bw;Fk; cz;ikahd %yjdr; nrytpdj;jpw;Fk;
,ilNaAs;s NtWghl;Lf;fhd tpsf;fk;.
DGSA 8
el;lq;fs; gw;wpa mwpf;if.
DGSA 9(i)
nghWg;Gf;fs; gw;wpa mwpf;if(xt;nthU epfo;r;rpj;jpl;lj;jpw;Fk;)
DGSA 9(ii)
fhzhky; Nghd cWjpr;rPl;Lf;fs; (xt;nthU epfo;r;rpj;jpl;lj;jpw;Fk;)
DGSA 9(iii)
epjpg; gpukhzj;jpd;215(3) M>, vd;gd rk;ge;jkhd epjp itg;Gf;
fzf;fpw;F khw;wg;gl;lit.
DGSA 10
kPsr;nrYj;Jk; ntspehl;L cjtpapd;fPohd Nfhupf;iffs;.
Fwpg;G (i)
eilKiway; yhj nrhj;Jf;fspd; mirT gw;wpa mwpf;if.
25

Fwpg;G (ii)
Kw;gz itg;Gf; fzf;Ffs; rk;ge;jkhd fl;Lg;ghl;Lf; fzf;Fg; nghopg;G.
Fwpg;G (iii)
fl;Lepjp fzf;F mwpf;iffs; thrpg;G
Fwpg;G (iv)
tq;fpf; fzf;fpzf;ff; $w;Wf;fspd; epiyik rk;ge;jkhd mwpf;if.

12. xJf;fPl;Lf; fzf;F rk;ge;jkhf jpiwNrup Rw;wwpf;ifapy; $wg;gl;lit ahit?
fzf;fpidr; rku;g;gpj;jy;.

1. xJf;fPl;lf; fzf;Ffs; 3 nkhopfopYk;(Mq;fpyk;> rpq;fsk;>jkpo;) jahupj;J
khu;r; 31k; jpfjp my;yJ mjw;F Kd;du; fzf;fPl;L cj;jpNahfj;ju;>
gpujhd fzf;fPl;L cj;jpNahfj;jUf;F rku;g;gpj;jy; Ntz;Lk;.

2. xJf;fPl;lf; fzf;fpy; DGSA 1k; gbtk; khj;jpuk; fzf;fPl;L mytyu;
gpujhd fzf;fPl;L mYtyu; rhd;Wg;gLj;j Ntz;Lk; .

3. xJf;fPl;lf; fzf;if jahupj;J fzf;fPl;L mYtyu; kw;Wk; gpujhd
fzf;fPl;L cj;jpNahfj;ju; rku;g;gpf;Fk;NghJ cj;jpNahfj;ju; rupahd
jfty;fis toq;Fjy; Ntz;Lk;.

4. xJf;fPl;lf; fzf;F g+uzg;gLj;jg;gLtjw;F Kd;du; gpd;tUk;
Fwpg;Gf;fspdJk; jpizf;fsf; fzf;fPl;L Gj;jfq;fSlhf fzf;fpzf;fk;
nra;ag;gl;bUf;f Ntz;Lk;.

i) 2006 khupfop 31k; jpfjpapdhyhd eilKiwapy;yhj nrhj;Jf;fspd;
mirT gw;wpa mwpf;if.

ii) Kw;gz itg;Gf; fzf;Ffs; rk;ge;jkhd fl;Lg;ghl;Lf; fzf;F.

iii) fl;Lepjp fzf;f mwpf;iffspd; nghopg;G.

iv) tq;fpf; fzf;fpzf;ff;$w;Wf;fspd; epiyik rk;ge;jkhd mwpf;if.

5. gpujhd fzf;fhsu; my;yJ epjpg; gpuptpd; jiytuhy; toq;fg;gl;l rhd;W
rku;g;gpf;fg;gLtJld; Fwpg;gpl;lnjhU gbtj;jpy; mwpf;ifapLtjw;F vJTk;
,y;iyahapd; mJ ,y;iy vdf; Fwpg; gplg;gly; Ntz;Lk;.

6. fzf;Ffis mDg;Gk;nghJ gpd;tUk; Fwpg;Gf;fs; kl;Lk; gpd;tUkhW
mDg;g Ntz;Lk;.

fzf;fha;thsu;
ehafk;
mur fzf;Ffs;
jpizf;fsj;jpd;
gpujpg; gzpg;ghsu;
jpiwNrup
fzf;fha;T
jpizf;fs
cggupT
DGSA Fwpg;G
9(i),(ii),(iii)
%yg;gpujp gpujp gpujp
9 (i),(ii),(iii),(iv)

13. xJf;fPl;Lf; fzf;fpd; rpwg;gk;rk; ahJ?

fhzhkw;Nghd cWjpr;rPl;Lf;fs; rk;ge;jkhf DGSA 9(ii) vd;w gbtk;
mwpKfg;gLj;jy;.

epjpg;gpukhzk; 215(3)M>, vd;gd rk;ge;jkhf epjp itg;Gf; fzf;Ff;F
khw;wg;gl;lJ rk;ge; jkhf DGSA 9(ii) gbtk; mwpKfg;gLj;jg;gly;.

26


epjp xOq;Ftpjp RUf;f tpdhtpilfs;.

01. murhq;f fzf;F KiwahdJ vt;ntt; Nehf;fq;fisf; nfhz;lJ?
1. ghuhSkd;w fzf;Fg; nghWg;G.
2. fhR Kfhik.
3. jpl;l fUj;jpl;l Kfhik.

02. nghJj;Jiwapd; fPo; cs;s mikg;Gf;fs; ahit?
1. mikr;Rf;fs;
2. jpizf;fsq;fs;
3. khfhzrig
4. gpuNjr nrayfq;fs;
5. rl;lahf;fq;fs;(Nkw;Fwpg;gplg;glhj nghJepWtdq;fs;)

03. fzf;fpay; Kiwfs; nraw;ghLfs; vjpy; jq;fpAs;sJ?
1. 1978k; Mz;L murpay; ahg;G.
2. 1978k; Mz;L epjpr;rl; lk;.
3. tUlhe;j xJf;fPl;L mjpfhur;rl;lk;.
4. epjpg;gpukhzq;fs;.

04. murpay; ahg;G nghJepjp rk;ge;jkhf $wg;gLtJ ahJ?
1. jpul;Lepjpia mikf;f topnra;jy;.
2. murpd; tUkhdq;fs; ahTk; rl;lj;jhy; Ntnwhd;Wf;F Fwpj;njhJf;fg;
glhjtplj;J jpul;Lepjpf;F tuTitf;f Ntz;Lk;.
3. nryTfs; ahTk; ghuhSkd;wj;jhy; mq;fPfupf;fg;gl;L tUlhe;j
xJf;fPl;ljpfhu rl;lj;jpd; %yk; epjp mikr;ruhy; Mizr;rPl;L
toq;fg;gl;l gpd;dNu nryT nra;ayhk;.

05. murpay; ahg;gpy; epjp rk;ge;jkhd fl;Lg;ghL?
1. fzf;fha;thsu; ehafk; xUtiu epakpj;J gfpuq;f fzf;FfisAk;
ghuhSkd;wj;Jf;F rku;g;gpf;fg;gl;l mwpf;iffisAk; fzf;fha;T
nra;ag;gly; Ntz;Lnkd $wg;gLfpd;wJ.

06. murhq;f fzf;F Kiwapd; gq;F ahJ?
1. murpd; Nehf;fq;fisAk;> Fwpf;Nfhs; fisAk; mila tsq;fs; ahTk;
gaDWk; tifapYk; jpwikahf cgNahfpf;fg;gl;ljh vd;gij
cWjpnra;jy;.

2. murhq;f epjpg;gpkhzq;fs; rl;ljpl;lq;fs; ruptu gpd;gw;wg;gl;Ls;sjh
vd;gij mwpa fl;Lg;ghl;L Kiwia toq;FtJk;.

07. epjpf;fl;Lg;ghl;bd; mtrpak; ahJ?

1. jpl;lkply;:

elg;G tUlj;jpy; fl;Lg;ghl;il mjpfupg;gJld; vjpu;fhy ts xJf;fPl;L
jPu;khdq;fSf;F Njitahd ey;y jfty;fis toq;Fjy;.

2. mwpf;ifapLk; Kiw:

ed;whf tbtikf;fg;gLtjhy; murhq;f cj;jpNahfj;jupdJk;
ghuhSkd;w gpujpepjpfspdJk; fzf;fpd; Nkd;ikia mjpfupf;fpd;wJ.

3. ngWtdTfspd; Kiwik:

27

Nrfupf;Fk; tPjj;ij mjpfupf;fr; nra;fpd;wJ. Cs;Su; tsq;fspd;
nraw;ghl;il mjpfupf;fpd; wJ.

4. Kiwik:

ed;whf cUthf;fg;gl;l Kiwik NkhrbfSf;F re;ju;g;gj;ij
Fiwg;gJld; cs;ehl;L tsq;fs; fpilj;jy; mjpfupj;jy;.

5. fzf;F $w;Wf;fs;:

fzf;Ff; $w;Wf;fSf;Fk;> gjpTfSf;Fk; Njitahd rl;l
gpukhzq;fspd;gb ele;Jnfhs;s toptFf;fpd;wJ.

08. mur fzf;Ffs; jpizf;fsj;jpd; nghWg;G ahJ?

murpd tUkhd nrytPdq;fis ghjPl;L mbg;gilapy; fzf;F itj;jYk;>
epjp mikr;rpd; epjprk;ge;jkhf mwpf;ifapLk; nraw;ghl;bid
epiwNtw;WjYk;.

09. Njrpa ghjPl;L jpizf;fsj;jpd; nghWg;G ahJ?

murpd; jpl;lq;fSf;Fk; fUj;jpl;lq;fSf;Fk; tsq;fis gfpu;e;jspg;gJk;
,yq;if rdehaf Nrhrypr Fbaurpd; Njrpa tuT nryT jpl;lj;Jf;fhd
tUlhe;j nrytpd kjpg;gPLfis jahupj;jYk;.

10. epjp mikr;rpd; gzpia epiwNtw;Wk; jpizf;fsq;fs; rpy $Wf?

1. Njrpa ghjPl;L jpizf;fsk; - tuTnryTj;jpl;lg; gFjp.
2. mur fzf;Ffs; jpizf;fsk; - fzf;Ffs;
nfhLg;gdTfs;.
3. nghJepjp jpizf;fsk; - epjpg;gFjp.
4. Ntspehl;L tsq;fs; jpizf;fsk; - ntspehl;L tsq;fs;.
5. gp];fhy; nfhs;if nghUspay; tptfhu - gpRfhy; nfhs;if
jpizf;fsk;.
6. nghJj;njhopy; Kaw;rpfs; jpizf;fsk; - nghJj;njhopy;
Kaw;rpfs;.

11. jpiwNrup vt;ntt; gFjpfis nfhz;Ls;sJ?

1. Njrpa tuTnryTj;jpl;lk;.
2. gp];fhy; nfhs;if.
3. nghUspay; tptfhuk;.
4. nghJepjp.
5. nghJ njhopy; Kaw;rpfs;.
6. fzf;Ffs; nfhLg;gdTfs;.
7. ntspehl;L tsq;fs;.

12. ghuhSkd;wk; nghJepjp rk;ge;jkhd gq;F ahJ?

1. murayikg;G rl;lk; 148k; ruj;jpd;fPo; ghuhSkd;wk; nghJepjpiaf;
fl;Lg;gLj;Jk;.

2. ghuhSkd;w cWg;gpdu;fSf;fpilapy; ghuhSkd;w nghJf; fzf;Ff;
FOTf;F mq;fj;jtu;fis njhpTnra;J mikr;R> jpizf;fsq;fs;>
cs;Suhl;rp rig fzf;Ffis guprPyid nra;jy;.

3. tuT nryTjpl;l FOepiy tptfhuj;jpy; fye;jnfhs;sy; . Xt;nthU
jpizf;fsk; thupahf fye;J ,Wjpahf ghuhSkd;wk; mq;fP fupj;jy;.
28

4. Fiwepug;G gpNuuiz rk;ge;jkhf fye;Jnfhs;sy;.

13. [dhjpgjp nghJ epjp rk;ge;jkhd gq;F ahJ?

1. murpayikg;G ruj;J 44(1)(m)k; cWg;Gupikapd;fPo; [dhjpgjp jdf;F
cupj;jspf;fg;gl;l jj;Jtq;fis gpuNahfpj;J epjp xOq;Ftpjpia
xJf;fg;gl;l tplak;.

2. murpaiyikg;G ruj;J 62 - mikr;ruit epakpj;jy;.

3. murpayikg;G ruj;J 44 - epjp tplaj;jpw;F nghWg;ghd
mikr;ruit
epakpj;jy;.

4. murpayikg;G ruj;J 52 - mikr;rpd; nrayhsu;fis epakpj;jy;.

5. murpayikg;G ruj;J 52(3) - nrayhsu;fis ePf;Fjy;.

6. murpayikg;G ruj;J 153 - fzf;fha;thsu; ehafj;ij epakpj;jy;.

7. murpayikg;G ruj;J 151 - vjpu;ghuhj nryTepjp Kw;gzk;
mq;fPfupj;jy;.

8. murpayikg;G ruj;J 150(3)- xJf;fPl;ljpfhu rl;lj;Jf;F cl;glhj
NghJ ghuhSkd;wk; fiyj;jhy; 3 khj fhy
murhq;f Nritf;F Njitahd
nryit jpul;LepjpapypUe;J
nrytopf;f mDkjp toq;fy;.

9. murpayikg;G ruj;J 150(4)- xJf;fPl;ljpfhu rl;lj;Jf;Fl;glhj
NghJ
ghuhSkd;wk; fiyj;jhy; Gjpa
ghuhSkd;wk; mikf;Fk; nryit
Nju;jy; MizahsUld;
fye;jhNyhrpj;J mDkjpj;jy;.

14. epjpapypUe;J nghWg;ghd mikr;rupd; nghJepjp rk;ge;jkhd gq; F ahJ?

1. epjpxOq;f tpjp rk;ge;jkhf [dhjpgjpapd; mjpfhuj;ij ngw;W
ntspapLjy;> khw;wq;fs; Nkw;nfhs;Sjy;.

2. ruj;J 150 Mk; ,yf;fj;jpd;fPo; ghuhSkd;wj;jhy; mq;fPfupf;fg;gLk;
nrytPdq;fSf;F epjptpla mikr;ru; Mizr;rPl; L ifnahg;gk; toq;fy;.

3. ruj;J 151 ,d;fPo; vjpu;ghuhj nryT epjpa Kw;gzk; [dhjpgjpapd;
mDkjpf;F Kd; tpjg;Giu toq;fy;.

4. tuT nryTj;j jpl;lj;ij ghuhSkd;wj;jpy; rku;g;gpj;jy;.

5. tuT nryTj;jpl;lj;jpd;NghJ ghuhSkd;w cWg;gpdu;fs; Nfl;Fk;
Nfs;tpfSf;F gjpyspj;jy;.

6. mikr;ruitf;F epjptplak; rk;ge;jkhd MNyhrid toq;fy;.

29


15. epjp tplaj;Jf;F nghWg;ghd mikr;ru;fspd; nghWg;G ahJ?

ghuhSkd;wj;Jf;f tuT nryTf;F nghWg;G $wNtz;batu;.

16. epjptplaj;Jf;F nghWg;ghd mikr;ru;fspd; flik ahJ?

1. gpujhd fzf;fPl;L cj;jpNahfj;ju; fzf;fPl;L cj;jpNahfj;jiu
epakpg;gtu;.

2. ghuhSkd;wj;jpy; epjptplak; rk;ge;jkhd jPu;khdq;fis epiwNtw;Wk;
eltbf;iff;F nghWg;Gs;stu;.

3. murpiw Nrfupj;jy;> gpw tUkhdq;fs; Nrfupf;Fk; nghWg;Gs;stu;.

17) epjp Mz; L fhyk; ahJ?
ij khjk; njhlf;fk; khh;fop 31.tiu
18) jpul;ba epjpak; vd;why; vd;d?
,yq;if Nrhrypr FbauR murpayikg; G rl;lj; jpd; fP o; cUthf;fg;gl;l epjpak;
19) jpul;ba epjpak; cs;slf;Fk; tUkhdq;fs; ahit?
ghuhSkd;wj;jhy; nfhz;Ltug;gLk; gpNuuidfs; %yKk; Rq;fj;jPh;it fhyhy; tup Mdhy;
cs;Suhl;rp rigfs; rk;ge;jkhd tUkhdq;fs; cs;sq;fyhfhJ
20) jpul;ba epjpaj;jpd; fPo; Nkw;nfhs; sg;gLk; gpNuuizfSk; nrytPdq;fSk; ahit?
nghJfld; kPjhd tl;b> Mo; epjp nfhLg;gdT >Kfhikj;Jt ngWtdTfs; nghUl;L Vw; gLk;
fpilf;Fk; nryT
21) jpul;ba epjpaj;jpd; fPo; gzk; vt;thW kPsspf;fg;gLfpd;wJ?
guhSkd;wj;jhy; nrytPdk; epiwNtw;wg; gl;bUf;f Ntz; Lk;
epiwNtw;wg;gl;L rl;lkhf;fg;gl;l gpd; epjp tplaj;jpw;F nghWg;ghd mikr;R jd;
ifnahg;gkpl;l Mizr;rPl;L toq;fg;gly; Ntz;Lk;
Mizr;rPl;Ltoq;fg;gl gpd; jpiwNrup fl;Lepjp toq;Fk;
22) Mizr;rPl;L vd;why; vd;d ?
epjp tplj;jpw;F nghWg;ghd mikr;R jd; ifnahg;gkpl;L toq;fg;gLk;
Mizr;rPl;lhFk;.mt; Mizr;rPl;L toq;f XJf;fPl;L mjpfhur;rl; lk;>kw;iwa gpw ghuhSkd;w
gpNuuiz (Fiwepug;G mjpfhurl;lk;) nfhz;ljhf ,Uf;fNtz; Lk;
23) jpul;ba epjpaj;jpYs;s gzq;fs; ahit?
mikr;Rf;fs; jpizf;fsq;fs; ntspehl;Lj;JuhJtuhyaq;fs; >,yq;if ntspehl;L fly;
fle;j epWtdq;fspd; tq;fpfspYs;skPjp
24) jpul;Lepjpaj;ij fl;Lg;gLj;Jgth; ahh;?
ghuhSkd;wk;
30

25) ghuhSkd;w mq;fpfhuk; ,y;yhky; Nkw;nfhs;Sk; nrytPdq;fs; ahit?
XJf;fPl;L mjpfhur; rl;lj;jpw;F Kd; ghuhSkd;w fiyj;jy;
Gjpa ghuhSkd;w mikf;Fk; nryT [dhjpgjpj;Njh;jy; MizahsUld; fye; J
MNyhrpj;J mDkjpia toq;Fthh;.
Gjpa ghuhSkd;w mikf;Fk; tiu 3khjj;jpw;Fupa nrytpw;F [dhjpgjp mDkjp
toq;fyhk;
26) jpul;ba epjpaj;jpd; fPo; Nkw;nfhs;Sk; nryTfs; ahit
XJf;fPl;L mjpfhur;rl; lj;jpd; fPo; cs;s nryTfs; >ghuhkd;w gpNuuizfspd; fPo; cs;s
nryTfs; tpNrl rl;lrigapd; fPo; cs;s nryT XJf;fPl;L mjpfhur;rl;lj;jpd; fPo; ,y;yhj
NghJ Vw;gLk; ghuhSkd;wk; fiyf;fg;gl;lhy; Gjpa ghuhSkd;wk; mikf;Fk; nryT
>XJf;fP; l;L mjpfhur;rl;lj;jpd; fP o; cs;slf;fg;glhky; ghuhSkd;wk; fiyj;jhy; 3 khj
fhyj;jpw;Fupa nryT
27) XJf;fPl;L mjpfhur;rl;lk; vd;why; vd;d?
ghuhSkd;wj;jpd; epjp tplaj;jpw;F nghWg;ghd mikr;ruhy; rkh;g;gpf;fg; gl;l tuTnryTj;jpl;l
thrpg;G gpd;dpizg;G kjpg;gPL FOepiyjpUj; jq;fis cs;slf;fpa XJf;fPl;L rl;l %yk;
ghuhSkd;wj;jhy; epiwNtw;wg; gl;lhy; mr;rl;lk; XJf;fP ;l mjpfhur;rl;lkhFk;
28) tpNrl rl; lNrit vd;why; vd;d?
XJf;fPl;L mjpfhur;rl; lk; jtph;e;j tpNrl Nehf;fj;jpw;F cUthf; fg;gl;l nrytPdq;fs; MFk;
1)[dhjpgjpapd; rk;gsk;
11) tpjitfs; mdhijfs; Xa;Tjpak;
29) kjpg;gPl;L tif ahJ?
nghJ kjpg;gPl;L-1 toq;fy; Nritfs;
nghJ kjpg;gPl;L -11 Kw;gz nrytPdk;
tUkhd kjpg;gPL
mur Copahpd; Ntjd rk;gs msTj;jpl;lk;
30) nghJ kjpg;gPl;L-1 vjdbg;gilapy; jahupf;fg;gLfpd;wJ?
jiyg;G> epfo;r;rpj;jpl;lk;> fUj;jpl;lk;> nryTtplak;
31) nrytP dq;fspd; tif ahJ?
kPz;LtUk; nrytPdk; >%yjdr;nryT
32) kPz;LtUk; nrytPdj;jijAk; >%yjdr;nryT nrytPdj;jijAk; NtWgLj;Jf?
kPz;LtUk; nrytPdk; >%yjdr;nryTeil
eilKiwr;nrytpdk; mgptpUj;jp nrytPdk;
2000 ,yf;fj;jpw;F cl;gl;lJ 2000 ,yf;fj;jpw;F Nkw;gl;lK

33) nghJ kjpg;gPl;L -11 vt;tbg;gilapy; jahhpf;fg;gLfpd;wJ? Mit ahit?
1) vy;iyfspd; mbg;gilapy;
11) Mff;$ba nrytpdj;jpd; cr;r vy;iy
31

Mff;Fiwe;j tUkhd vy;iy
Mff;$ba nrytpdj;jpd; nghWg;G vy;iy
Mff;$ba tuT vy;iy

34) tUkhd kjpg;gPL vt;tbg;gilapy; jahhpf;fg;gLfpd;wJ
jiyg;G
cg jiyg;G
,dk;
cg ,dk;
35) nrytpd kjpg;gPLfSf;Fupa epjpg;gq;fspg;G ahJ?
jpul;ba epjp
ntspehl;L cjtp
ntspehl;L khdpak;
kPsspfj;jf;f ntspehl;L cjtp
kPsspf;fg;gLk; ntspehl;L khdpak;
Nenuhj;j epjpak;
36) kjpg;gPl;L ghuhSkd;wj;jpy; vt; thW epiwNtw;wg;gLfpd;wJ?
m) cj;Njr kjpg;gPL
fzf;fPl;l cj;jpNahfj;juhy; kjpg;gPL jahhpf;fg; gLfpd;wJ-3 gpujpspy; kPz;LtUk;
nrytPdk; %yjdr;nrytpdk;>Kw;gzr;nytpdk; )kPz;LtUk; nrytPdk;
>%yjdr;nrytPdk;>Kw;gznrytPdk;)murpiw fzf;fPl;L cj;jpNahfj;juhy; tUkhd kjpg;gPL
jahhpf;fg; gLfpd;wJjahhpf;fg;g; l kjpg;gPLfs; gpujhd fzf;fPl;L cj;jpNahj;jUf;F
toq;fg;gLfpd;wJ.
M)gpujhd fzf;fPl;L cj;jpNahfj;ju;
gpujhd fzf;fP l;L cj;jpNahfj; ju; kjpg;gPLfis Xg;gPL nra;J Nghjpa tpsf;fq;fs; rupah
vd;gjid myrp Muha;e;j gpd;du; jpiwNrup Njrpa tuT nryT jpl; l gzpg;ghsh; mjpgjpf;F
rku;g;gpf;fg;gLk;
,) jpiwNrup Njrpa tuTnryTj;jpl;l gzpg;ghsh; mjpgjp
jpiwNrup gpujhd fzf;fPl;L cj;jpNahfj;ju; fzf;fPl;L cj;jpNahfj;ju;fis tutioj;J
fye;jhNyhrpj;J jPukhdk; vLj;jy;
jpiwNrup rfy kjpg;gPLfisAk; XUq;fpizj;J kjpg;gPl;il jahhpj;J jpiwNrup
nrayhsUf;F rku;gpj;jy;
<) mikr;ruit
jpiwNrup nrayhsh; epjp mikr;rpd; Clhf mikr;ruitf;F rku;g;gpj;J mq;fPfhuk; ngwy;
c) epjp tplaj; jpw;f;F nghWg;ghd mikr;ru;
32

epjp tplaj;jpw;F nghWg;ghd mir; ru; tuT nryTj;jpl;l thrpg;Gld; ,t; kjpg;gPl;il
rku;g;gpj; J ghuhSkd;wj;jpy; epiwNtwpa gpd; rl;lkhf fUjg;gLk;
C) ghuhSkd;wk;
ghuhSkd;w cWg;gpdu; fs; FOepiy tpthjk; >tpsf;fk; nfLj;jy; thnfLg;gpy;
gq;Fgw;wp epiwNtw;wy;
37) milahs Vw;ghL vd;why; vd;d?
nfhs;ifastpy; Vw;Wf;nfhs;sg;gl;l nrytP dk; epjpg; gq;fspg;G ,y;yhikahy; gj;J
&gh XJf;fP f;nfhs;tJ
38) ehdhtpj nrytPdk; vd;why; vd;d ?
jpiwNrupapd; fPOs;sJ jpizf;fsq;fs; mikr;Rf;fsdpd; Vw;ghLfspd; fPo;

III Mk; gFjp
(i). fzf;fha;thsh; ehafk;
(ii). epjp Mizf;FO
(iii). ghuhSkd;wk;
(iv). Epjp tplaj;jpw;Fg; nghWg;ghd mikr;rh;
(v). [dhjpgjp
(vi). Mikr;ruit
(vii). ghuSkd;w fzf;Ff; FO
(viii). jpiwNrhp nrayhsh;
(ix). Njrpa ngWif Kfth; epiyak;

tpsf;Ff
nrytpd murpiw kjpg; gPL

(i). xJf;fPl; Lr; rl;l%yk;
(ii). xJf;fPl; L mjpfhur; rl;lk;
(iii). jpul;ba epjp
(iv). Vjph;ghuhj nryT epjpak;
(v). Fiw epug;G
(vi). Mizr;rPl;L
(vii). tifkhw;wk; xt;thj re;jw;gq;fs;
(viii). nkhj;j kjpg;gPL
(ix). nkhj;j nryT kjpg;gPL
(x). tpNrl rl;lr; Nrit
33

(xi). tuT nryTj; jpl;l myF
(xii). gpw mur jpizf;fsq;fs;
(xiii). tuT nryTj;jpl;l eilKiwfs;
(xiv). tpNrl epajpr;rl;l epjpaq;fs;

fl;Lepjp

(i). fl;Lepjp
(ii). cg fl;Lepjp
(iii). rpy;yiwr; nryTf; fl;Lepjp
(iv). XU nrytpd epkpj;jk; fl;Lepjp
(v). Cg mYtyfj;jpw;F toq;Fk; fl;Lepjp
el;lq;fs;

(i). Gjptopj;jy; fl;lis
(ii). Muk;g mwpf;if>,Wjp mwpf;if
(iii). Tpl;LtpLjy; fl;lis
(iv). Cs;slq;Fk; el;lk;>cs;slq;fhj el;lk;
(v). xJf;fPl; L rl;l %yk;

tq;fp
(i). Gjpa tq;fpf; fzf;nfhz;iwj; jpwj;jy;
(ii). fhNriy fl;Lf; fhg;G ghJfhg;G
(iii). gjpy; fhNrhiy toq;Fjy;
(iv). el;l <l;Lg; gj;jpuk;
(v). tq;fpf;fzf;fpzf;f $w;W
(vi). fhyk; fle;j fhNrhiyf;fhd eltbf;if
(vii). kWf; fg;gl;l fhNrhiyf;fhd eltbf;if

nfhLg;gdT

(i). fhyk; fle;j nfhLg;gdT
(ii). Nkyjpf fl;lzq;fs;
(iii). gzpfs; ifaspg;G
(iv). nrytpw;Fhpa mjpfhuk;
(v). cj;jpNahf;jhpd; nghwg; G
(vi). itg;gpy; ,Ue; J kPsspj;jy;
(vii). murpiwapy; ,Ue;J kPsspj;jy;
(viii). caph;tho; Tr; rhd;wpjo;
(ix). tpNrl mj;jhl;rpg;gj;jpuk;

34

fsQ;rpa nrt;it

(i). fsq;rpa nrt;it vd;why; vd;d?
(ii). fsQ;rpa nrt;itapd; tiffs; ahit?
(iii). ,Ug;Gg; nghUl;fspd; Mz;L Rw;wha;T vd;gij tpsf;Ff
(iv). ,Ug;Gr; rigapd; mikg;igf;$Wf
(v). ,Ug;Gr; rigf;Fs;s mjpfhuq;fs; vd;d?
(vi). ,Ug;Gr; rigapd; gzpfs; ahJ?
(vii). rigapd; mwpf;ifNky; vLf;Fk; eltbf;if ahJ?
(viii). ghtpf;fg;glhj gad;gLj;j Kbahj nghUl;fs; rk;ge;jkhf
mopTwr;nra;jy;>tpw;gid nra;jy; rk;ge;jkhd eilKiwia $Wf?

fsQ;rpa ,Ug;G nghUl;fs;
ep.gp 715

(1) ,Ug;Gg; nghUl;fs; vd;gJ ahJ?
(2) fsQ;rpa nghWg;ghsh; vd;why; ahh;?
(3) fsQ;rpa cj;jpNahfj;jh; vd;why; ahh; ?
(4) fsQ;rpa nghWg;ghshpd; flikfs; ahit?
(5) fsQ;rpa cj;jpNahfj;jhpd; flikfs; ahit?
(6) fsQ;rpaj;jpy; Ngzg;gLk; gjpNtLfs; ahJ?
(7) mtw;wpd; FwpaPl;L ,yf;fk; ahJ?
(8) mtw;wpd; gad; ahJ?

Basics On Final Arrangement

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Compiled by: Government Service Graduate Officers Union, Northern Province

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