1.GmwWwmi Avw_©K
e¨e¯’vcbv(Financial Management in SDC)-
GmwWwm Zvi Avw_©K e¨e¯’vcbvq ¯^”QZv, mZZv I ALÛZvq wek¦vm K‡i|GmwWwmi
mKj Avw_©K Ges wnmve Kvh©µg GB bxwZ‡B cwiPvwjZ n‡e| GmwWwmi Kvh©µg BKzBwU,
¯^”QZv, D¤§³Zv, †UKkB Ges cwi‡ekMZ myiÿvØviv cwiPvwjZ n‡e| GKwU Dbœqbkxj
cÖwZôvb wnmv‡e GmwWwm mvsMvVwbK cwieZ©b cÖPvi I Abykxj‡bi welq¸‡jv n‡jv-
1.mZZv Ges ALÛZv-
2.LiP m‡PZbZvÑ
3.mwµqfv‡e GmwWwmi ÷vd‡`i
mv¤¢vebvi m‡e©v‡”P †cŠQv‡bvi Rb¨ Drmvn †`Iqv
4.myk„•Ljvi m‡e©v”P Abykxjb-
5.‡`k-‡cÖg, wbi‡cÿZv Ges
RvZxq ¯^v‡_©i Rb¨ cÖwkÖæwZ
1.1 bxwZgvjvi D‡Ïk¨ (Purpose of the
Manual)-
GmwWwmi Pjgvb Avw_©K I wnmve e¨e¯’vcbvi ¸bMZ gvb‡K
AvšÍR©vwZK gv‡b wb‡q hvIqvB GB bxwZgvjvi D‡Ïk¨| GB bxwZgvjvq GmwWwmi Pjgvb mKj
Kg©m~Px/cÖK‡íi Avw_©K Kvh©µg cwiPvjbv msµvšÍ mKj ai‡bi wb‡`k©bv cÖ`vb Kiv
n‡q‡Q| g~jZ Z_¨-cÖhyw³ wfwËK GKwU wbqwš¿Z I Kvh©Kix Avw_©K
wnmve e¨e¯’vcbv M‡o Zzjvi Rb¨ GB bxwZgvjv cÖbqb Kiv n‡q‡Q| GB bxwZgvjvi Ab¨vb¨
D‡Ïk¨mg~n wbgœiƒct
K. miKvix cÖwZôvb,
evsjv‡`k e¨vsK, gvB‡µv‡µwWU †i¸‡jUix A_wiwU, GbwRI welqK ey¨‡ivmn Ab¨vb¨
wbeÜbKvix KZ…©c¶, mn‡hvMx cÖwZôvb Ges †`kx-we‡`kx `vZv ms¯’vi Pvwn`v †gvZv‡eK
mwVK Ges me©Rb M„nxZ Avw_©K cÖwZ‡e`b ˆZix Kiv|
L. wnmv‡ei Rb¨
÷¨vÛvW© dg© Ges wbqg Abyhvqx wnmv‡ei eBcÎ Ges Ab¨vb¨ Avw_©K b_x-cÎ i¶Yv‡e¶Y
Kiv|
M. cÖavb Awdm, kvLv
Awdm Ges cÖKí Awd‡m GKB wnmve eB,dg© Ges Avw_©K cÖwZ‡e`b Pvjy Kivi gva¨‡g
GmwWwmi mKj Kg©m~Px/Awd‡m GK wbqg cÖwZôv|
1.2.Avw_©K
e¨e¯’vcbvi ‡gŠwjK avibv I Dcv`vb (Basic Concept
and Components of Finiancial Management) -
Avw_©K e¨e¯’vcbv
GKwU cÖwZôv‡bi mvwe©K e¨e¯’vcbvi g~j‡ÿÎ hv cÖwZôvb‡K GKwU Kvh©Ki Ges ¯^”Qfv‡e
cwiPvjbv K‡i| GKwU fvj Avw_©K e¨e¯’vcbv‡K cÖwZôv‡bi Key Strenth e‡j
g‡b Kiv nq| Avw_©K e¨e¯’vcbv c×wZ g~jZ 2(`yB) fv‡M wef³-
K. wnmve Ges µq c×wZ (Accounting and Procurement System)
L. wnmve Ges µq e¨e¯’vcbvi cÖkvmwbK c×wZ (Administrative
System of Accounting and Procurement)
1.3. wnmve c×wZ (Accounting System)-
GmwWwmi wnmve e¨e¯’vcbv c×wZ n‡e mgš^q (Accrual Basis)|
GKwU
wbw`©ó wnmveKv‡j, bM` A_© cÖvwß ev cÖ`vb bv n‡jI Gi wfwˇZ hLb Avw_©K cÖwZ‡e`b
mg~n ˆZix Kiv nq ZLb Zv‡K mgš^q c×wZi wnmvei¶Y ejv nq| GB c×wZ‡Z, Avw_©K eQ‡i
†h cwigvY cÖvwß/cÖ`vb A_ev Avq/e¨q nIqvi K_v wQj Zvi meUzKz wnmv‡e †`wL‡q Ges
D³ Avq I e¨‡qi g‡a¨ †h cwigvY cvIqv hvqwb ev cÖ`vb Kiv nqwb Zvi wecix‡Z
cvIbv`vi I †`bv`vi †`Lv‡bvi wfwˇZ Avw_©K cÖwZ‡e`b mg~n ˆZix Kiv nq|
1.4. Avw_©K eQi (Financial Year)-
GmwWwmi Aw_©K eQi n‡e 1jv RyjvB n‡Z 30 †k Ryb|
1.5. wnmveiÿY c×wZi wfwË-
wb‡Pi 3 (wZb) wU wel‡qi Dci wfwË K‡i
GmwWwmi wnmve e¨e¯’vcbv cwiPvwjZ n‡eÑ
a.
Double entry system
b.
Accrual basis
c.
Historical cost concept
1.6. ‡`kxq AvBb (Local Country’s Law)-
GmwWwm mKj ai‡bi Avw_©K Kvq©µg cwiPvjvbvi †ÿ‡Î, †hgb
AvqKi, f¨vU, †iwfwbD ó¨v¤ú BZ¨vw` wel‡q me©`v evsjv‡`‡ki cÖPwjZ AvBb †g‡b Pj‡e
Ges ÿz`ªFY Kvh©µg cwiPvjbvi †ÿ‡Î MRA-Gi wb‡`©kbv
Abymib Ki‡e|
1.7. ‡`kx- we‡`kx
`vZv mgw_©Z Kvh©µg/Kg©m~Px (Donor Supported Program)-
†`kx- we‡`kx `vZv
mgw_©Z Kvq©µg/Kg©m~Px cwiPvjbvi †ÿ‡Î GmwWwm Zvi wbR¯^ Avw_©K cwjwmi cvkvcvwk
`vZv †Mvwôi mKj cwjwm I wb‡`©kbv‡K mgfv‡e ¸iæZ ¡w`‡e| †hgb, Avw_©K cÖwZ‡e`b,
A_© eQi, wnmve eB BZ¨vw`|
1.8. Avw_©K e¨e¯’vcbvi gvb (Standard of
Financial Management)-
GmwWmi Avw_©K e¨e¯’vcbv Ges Avw_©K cÖwZ‡e`b mg~n
cÖ¯‘y‡Zi †ÿ‡Î BAS-
(Bangladesh Accounting System) Ges IAS-(International
Accounting System) Gi gvb/bxwZgvjv Abymib Ki‡e|
1.9. m¤ú`vqb (Capitalization
of Assets) -
¯’vqx
m¤ú` µ‡qi †ÿ‡Î ms¯’v m¤ú` µq msµvšÍ mKj LiP mn m¤ú‡`i ‡gvU g~j¨ wba©vib Ki‡e|
A_©vr ¯’vqx m¤ú‡`i µq g~‡j¨i mv‡_ mswkø÷ Ab¨vb¨ LiP mn m¤ú‡`i †gvU g~j¨ we‡ewPZ
n‡e| †hgb, f¨vU,‡iwR‡÷ªb,msiÿY e¨q BZ¨vw` mn|
1.10.‰e‡`wkK
gy`ªv (Foreign
Curreccies)-
GmwWwm wewfbœ
`vZv‡`i KvQ †_‡K †h‡Kvb gy`ªvq cÖvß Znwej Zvi Avw_©K wnmve Ges wnmeve eB‡Z
evsjv‡`kx gy`ªvq †`Lv‡e| A_©vr GmwWwm Zvi mg¯Í cÖwZ‡e`b I wnmv‡ei eB mgyn
evsjv‡`kx gy`ªvi wnmv‡e cÖ¯‘Z Ki‡e|
1.11. Revew`nxZv
(Accountability)-
bxwZMZ fv‡e
wbe©vnx cwiPvjK n‡”Qb ms¯’vi mKj cÖKvi Li‡Pi/ev‡R‡Ui GKgvÎ Aby‡gv`bKvix| wKš‘
Kvh©µ‡gi cwiwa, wfbœZv , m¤úªmvib Ges Kvh©µ‡gi myweav‡_© AvÂwjK e¨e¯’vcK/cÖKí
mgš^qKvix Ges wefvMxq cÖavb A_©/cÖkvmb‡K wbw`©÷ gvÎvq Aby‡gv`‡bi ÿgZv cÖ`vb Kiv
n‡q‡Q|
ms¯’vi MVbZš¿
Abyhvqx Aby‡gvw`Z ev‡RU Abymv‡i †h‡Kvb ai‡bi Znwe‡ji mwVK e¨env‡ii wbðqZvi †ÿ‡Î
wbe©vnx cwiPvjK ev Zvi g‡bvwbZ cÖwZwbwa Revew`nxZv Ki‡eb|
ms¯’vi cÖavb
wnmve iÿY Kg©KZv© AwWU dvg©, miKvix KZ©„cÿ A_ev †`kx-we‡`kx `vZv I Ab¨vb¨ eivei
†cÖwiZ mKj Avw_©K cÖwZ‡e`‡b cixÿvKvix wnmv‡e ¯^vÿi Ki‡e Ges kvLv/AvÂwjK/cÖKí
Awd‡mi wnmve iÿKMb kvLvi mKj cÖwZ‡e`‡b ¯^vÿi Ki‡e| wnmve msµvšÍ †h †Kvb ai‡bi
mgm¨vi Rb¨ Zviv wnmve wefv‡M †hvMv‡hvM Ki‡e Ges cÖavb Awd‡mi wb‡`©kbv Abyhvqx
KvR Ki‡e|
1.12. `vqe×Zv (Responsibility)-
GmwWwmi GB Avw_©K
cwjwmi mKj wb‡`©kbv/MvBWjvBb ‡g‡bPjv Ges ev¯Íevqb Kivi ‡ÿ‡Î wnmve wefvM `vqe×|
wnmve wefvM ms¯’vi wnmve msµvšÍ mKj eB
Ges Avw_©K cÖwZ‡e`b mg~n mgqgZ I Pvwn`v Abyhvqx cÖ¯‘Z Ki‡e Ges Avw_©K
cÖwZ‡e`‡bi mKj ai‡bi cÖvwß I cÖ`vb wbwðZ Ki‡e| ms¯’vq msMwVZ mKj ai‡bi Avw_©K
†jb‡`‡bi wbivcËv Ges wbðqZv cÖ`vb KivB wnmve wefv‡Mi cÖavb KvR|
wnmve wefv‡Mi `vqxZ¡
cÖvß Kg©KZ©v Avw_©K I wnmve e¨e¯’vcbv msµvšÍ ‡h‡Kvb ai‡bi Kvh©µ‡gi Rb¨ wbe©vnx
cwiPvjK g‡nv`‡qi wbKU Reve w`‡Z eva¨ Ges wZwb GB wefvM cwiPvjbv Ki‡eb| wnmve
iÿKiv cÖavb wnmve iÿY Kg©KZ©vi wbKU `vqe× n‡jI kvLv/cÖKí ch©v‡q wnmve iÿKMb
mswkø÷ Supervisor Øviv cwiPvwjZ n‡eb I mgwš^Z e¨e¯Ívcbvi gva¨‡g KvR
Ki‡e| wnmve wefvM ms¯’vi Avw_©K e¨e¯’vcbv msµvšÍ mKj b_x-cÎ ¯^-¯^ Awd‡m msiÿY
Ki‡e Ges Pjgvb mdUIqvi Kvh©µg I e¨ewnZ j¨cUc mn mKj ¯’vqx m¤ú‡`i wbicËv cÖ`vb
Ki‡eb|
1.13. cÖwZ‡e`b (Reports)-
GmwWwm
Avw_©K e¨e¯’vcbv msµvšÍ wewfbœ cÖwZ‡e`b mg~n cÖ‡qvRb Abyhvqx mvßvwnK,
gvwmK I evrmwiiK wfwˇZ ˆZix Ki‡e Ges wnmve wefvM GB cÖwZ‡e`b mg~n cÖ¯‘Z I
msiÿY Ki‡e| ms¯’vi Pjgvb mKj Kg©m~Px/cÖK‡íi
Rb¨ Avw_©K cÖwZ‡e`b eva¨Zvg~jK|
1.13.1.GmwWwmi Avw_©K cÖvwZ‡e`b mg~n (Financial
Statement of SDC)-
K. cÖvwß- cÖ`vb
L. Zzjbv g~jK Avq cÖwZ‡e`b
M. w¯’wZ cÎ
N. K¨vk cÖevn weeibx
P. g~jab Znwej cwieZ©b cÖwZ‡e`b
O. Uªvqvj e¨vjvÝ
1.13.2.Ab¨vb&¨ cÖwZ‡e`b mg~n (Others Report of
SDC)-
Avw_©K cÖwZ‡e`b QvovI Kg©m~Px/cÖK‡íi wfbœZvi Kvi‡Y cÖavb
Awdm I kvLv Awdm‡K wewfbœ ai‡bi cÖwZ‡e`b cÖ¯‘Z Ki‡Z nq| wb‡¤œv³ cÖwZ‡e`b mg~n
ms¯’vi Aby‡gvw`Z cÖwZ‡e`b e‡j we‡ewPZ n‡e-
cÖwZ‡e`b mg~n
|
µwgK bs
|
cÖwZ‡e`b mg~n
|
mgwš^Z GgAvBGm I GAvBGm cÖwZ‡e`b
|
01
|
GgAvBGm I GAvBGm cÖwZ‡e`b
|
Avw_©K cÖwZ‡e`b
|
02
|
gvwmK mvgvwi cÖwZ‡e`b
|
wcGd cÖwZ‡e`b
|
03
|
mvßvwnK GweGg cÖwZ‡e`b
|
wRGd cÖwZ‡e`b
|
04
|
mvßvwnK Kwg© cÖvwZ‡e`b
|
Kwg© Kj¨vb cÖvwZ‡e`b
|
05
|
mvßvwnK GgwfGm cÖwZ‡e`b
|
Avw_©K cÖwZ‡e`b (Rbv‡ij dvÛ)
|
06
|
gvwmK AMÖMwZ cÖwZ‡e`b
|
Avw_©K cÖwZ‡e`b (cÖKí wfwËK)
|
07
|
AwWU cÖwZ‡e`b
|
AwWU cÖwZ‡e`b
|
08
|
1.13.3.Avw_©K cÖwZ‡e`‡bi †gqv` (Reporting Period
of SDC)-
ms¯’vi Avw_©K cÖwZ‡e`‡bi †gqv` n‡e gv‡mi kyiæi ZvwiL (1)
n‡Z gv‡mi †kl ZvwiL (28,30,31) gvm Abyhvqx †kl w`b| A_©vr gvwmK wfwˇZ Avw_©K
cÖwZ‡e`b cÖ¯‘Z Ki‡Z n‡e|
1.13.4.Avw_©K cÖwZ‡e`b ˆZixi †kl ZvwiL (Dead line of
Report Preparation)-
kvLv mg~n Reporting gv‡mi
cieZ©x 02 Zvwi‡Li g‡a¨ mKj cÖwZ‡e`b cÖ¯‘Z Ki‡e Ges cÖavb Awdm 10 Zvwi‡Li g‡a¨
mKj cÖwZ‡e`b cÖ¯‘Z Ki‡e |
1.13.5.cÖwZ‡e`b
wcÖ›U Ges msiÿY I msiÿ‡bi †gqv` (Report Printing and
Preservation)-
cÖavb Awd‡mi mKj cÖwZ‡e`b mg~n gvm †k‡l wcª›U w`‡Z n‡e
Ges A_© eQi Abyhvqx msiÿY n‡e| kvLv
ch©v‡q mvßvwnK cÖwZ‡e`b mg~n mvßvwnK Ges gvwmK cÖwZ‡e`b mg~n gvm †k‡l wcÖ›U
w`‡Z n‡e| mKj cÖwZ‡e`‡bi Rb¨ bvg wfwËK Avjv`v dvBj mn A_© eQi Abyhvqx msiÿY
Ki‡Z n‡e| cÖwZ‡e`b mg~‡ni msiÿ‡bi †gqv` n‡e m‡e©v”P 12 eQi| Z‡e AwWU cÖwZ‡e`b
mg~n AvRxe‡bi Rb¨ msiÿY Ki‡Z n‡e|
1.13.6.cÖwZ‡e`‡b ¯^vÿiKvix (Signatory of
Different Report) Ñ
cÖwZ‡e`‡bi bvg
|
1g ¯^vÿiKvix
|
2q ¯^vÿiKvix
|
3q ¯^vÿiKvix
|
AwWU cÖwZ‡e`b
|
cÖavb wnmve iÿK
|
wbe©vnx cwiPvjK
|
‡cÖwm‡W›U
|
mgwš^Z GgAvBGm cÖwZ‡e`b
|
cÖavb wnmve iÿK
|
Kg©m~Px cÖavb
|
wbe©vnx cwiPvjK
|
cÖKí cÖwZ‡e`b
|
wnmve iÿK
|
cÖavb wnmve iÿK
|
wbe©vnx cwiPvjK
|
Avw_©K cÖwZ‡e`b- HO
|
wnmve iÿK
|
cÖavb wnmve iÿK
|
wbe©vnx cwiPvjK
|
GgAvBGm cÖwZ‡e`b- Branch
|
wnmve iÿK
|
e¨e¯’vcK
|
-
|
mvßvwnK cÖwZ‡e`b- Branch
|
wnmve iÿK
|
e¨e¯’vcK
|
-
|
1.14. wewfbœ dg© Ges Av‡e`b cÎ mg~n (Different Form
and Application of SDC)-
GmwWwmi mywbqwš¿Z Avw_©K e¨e¯’vcbv cÖwZôvi j‡ÿ¨ Pjgvb
mKj Kg©m~Px/cÖK‡íi Rb¨ ms¯’vi j‡Mv mshy³ Aby‡gvw`Z dg© e¨vewnZ n‡e| Aby‡gvw`Z
dg© e¨vwZZ †h †Kvb dg© AMÖnY‡hvM¨ n‡e| wb‡Pi ZvwjKvfz³ dg© mg~n ms¯’vi
Aby‡gvw`Z dg© e‡j we‡ewPZ n‡e|
µwgK bs
|
d‡g©i bvg
|
e¨envi wewa
|
01
|
gvjvgvj Pvwn`v cÎ
|
‡h †Kvb ai‡bi gvjvgv‡ji Pvwn`v/µ‡qi
Rb¨ GB dg© e¨vewnZ n‡e| µ‡qi †ÿ‡Î 1001/- UvKv n‡jB GB Pvwn`v cÎ e¨envi eva¨Zv
g~jK|
|
02
|
¯’vqx m¤ú` Pvwn`v cÎ
|
‡h †Kvb ai‡bi ¯’vqx m¤ú` Pvwn`v/µ‡qi
Rb¨ GB dg© e¨vewnZ n‡e| µ‡qi †ÿ‡Î 1001/- UvKv n‡jB GB Pvwn`v cÎ e¨envi eva¨Zv
g~jK|
|
03
|
Kvh©µg cwiPvjbv msµvšÍ AwMÖg Av‡e`b cÎ
|
ms¯’vq †h †Kvb ai‡bi Znwej cÖvwß †hgb,
cÖwkÿY, wgwUs, wbg©vb, µq, wcKwbK, evwo fvov,†cwUK¨vk BZ¨vw` Li‡Pi Rb¨ GB dg©
e¨envi n‡e|
|
04
|
‡eZb AwMÖg Av‡e`b cÎ
|
AwMÖg †eZb cÖvwßi Rb¨ GB Av‡e`bcÎ
e¨envi Ki‡Z n‡e|
|
05
|
gUimvB‡Kj FY Av‡e`b cÎ
|
gUimvB‡Kj FY cÖvwßi Rb¨ GB Av‡e`bcÎ
e¨envi Ki‡Z n‡e|
|
06
|
evBmvB‡Kj FY Av‡e`b cÎ
|
evBmvB‡Kj FY cÖvwßi Rb¨ GB Av‡e`bcÎ
e¨envi Ki‡Z n‡e|
|
07
|
wcGd FY Av‡e`b cÎ
|
gUimvB‡Kj FY cÖvwßi Rb¨ GB Av‡e`bcÎ
e¨envi Ki‡Z n‡e|
|
08
|
wcGd, wRGd, RvgvbZ †diZ Av‡e`b
|
wcGd, wRGd, RvgvbZ †di‡Zi Rb¨ e¨envi
Ki‡Z n‡e|
|
09
|
M„n FY Av‡e`b cÎ
|
gUimvB‡Kj FY cÖvwßi Rb¨ GB Av‡e`bcÎ
e¨envi Ki‡Z n‡e|
|
10
|
Zzjbv g~jK we‡kølY dg©
|
gUimvB‡Kj FY cÖvwßi Rb¨ GB Av‡e`bcÎ
e¨envi Ki‡Z n‡e|
|
11
|
IqvK© AW©vi
|
gvjvgvj µ‡qi †ÿ‡Î Aby‡gvw`Z Kvh©v‡`k
|
12
|
m`m¨ fwZ© dg©
|
FYKvh©µ‡gi m`m¨ fwZ© dg© wnmv‡e e¨envi
n‡e|
|
13
|
GgwfGm fwZ© dg©
|
GgwfGm m`m¨ fwZ© dg© wnmv‡e e¨envi
n‡e|
|
14
|
mÂq †diZ dg©
|
FYKvh©µ‡gi m`m¨‡`i mÂq †db‡Zi Rb¨ GB
dg© e¨ewnZ n‡e|
|
15
|
FY Pzw³ I Av‡e`b cÎ
|
FYKvh©µ‡gi m`m¨‡`i g‡S FY weZi‡bi Rb¨ Av‡e`b I Pzw³cÎ|
|
16
|
exgv gIKzd dg©
|
FYKvh©µ‡gi FYx m`m¨‡`I exgv gIKz‡di
Rb¨ e¨ewnZ n‡e|
|
17
|
Kg©x Kj¨vb ‡diZ dg©
|
Kg©x Kj¨vb n‡Z Znwej cÖvwßi Rb¨ e¨ewnZ n‡e|
|
18
|
m`m¨ Kj¨vb ‡diZ dg©
|
FYKvh©µ‡gi m`m¨ Kj¨vb Znwej
cÖvwßi Rb¨ e¨ewnZ n‡e|
|
1.15. fvDPvi (Vaucher) -
fvDPvi n‡”Q †Kvb Avw_©K †jb‡`‡b cÖv_wgK b_x| Kv‡RB fvDPvi wjLv Ges msiÿ‡bi wel‡q wnmve wefvM‡K we‡kl ¸iæZ¡ w`‡Z n‡e| GmwWwmi Avw_©K Kvh©µg cwiPvjbvi †ÿ‡Î wZb ai‡bi fvDPvi e¨ewnZ n‡e-
fvDPvi n‡”Q †Kvb Avw_©K †jb‡`‡b cÖv_wgK b_x| Kv‡RB fvDPvi wjLv Ges msiÿ‡bi wel‡q wnmve wefvM‡K we‡kl ¸iæZ¡ w`‡Z n‡e| GmwWwmi Avw_©K Kvh©µg cwiPvjbvi †ÿ‡Î wZb ai‡bi fvDPvi e¨ewnZ n‡e-
K. †WweU fvDPvi- (mKj ai‡bi cÖ`v‡bi †ÿ‡Î e¨ewnZ n‡e)
L. †µwWU fvDPvi- (mKj ai‡bi cÖvwßi †ÿ‡Î e¨ewnZ n‡e)
M. Rvb©vj fvDPvi- (AbM` †jb‡`‡bi Rb¨ e¨vewnZ n‡e)
1.15.1. fvDPv‡ii Dcv`vb mg~n (Element of
Vaucher)-
K. fvDPv‡i j‡Mv mn cÖwZôv‡bi bvg D‡jøL _vK‡Z n‡e
L. b¤^i wjL‡Z n‡e
M. ZvwiL wjL‡Z n‡e
N. wnmv‡ei LvZ wjL‡Z n‡e
O. †jb‡`‡bi mswLß Ges cwi¯‹vi weeiY wjL‡Z n‡e
P. h_vh_ KZ…©cÿ KZ…©K Aby‡gvw`Z n‡Z n‡e
Q. fvDPv‡ii m‡½ cÖ‡qvRbxq wej mshy³ _vK‡Z n‡e
R. MÖnYKvixi ¯^vÿi _vK‡Z n‡e|
1.15.2.Rvb©vj fvDPvi (Journal Vaucher)-
†h fvDPv‡ii gva¨‡g AbM` †jb‡`b mg~‡K wnmve eB‡Z Entry ‡`Iqv
nq Zv‡K Rvb©vj fvDPvi e‡j| mvavibZ ms‡kvab, AMÖxg mgš^q, †eZ‡bi mv‡_ wewfbœ
AwMÖg mgš^q cÖvc¨ Ges cwi‡kva †hv‡M¨i Gw›Uªi ‡ÿ‡Î Rvb©vj fvDPvi e¨envi n‡q
_v‡K| Z‡e †h‡Kvb ai‡bi Rvb©vj Gw›Uªi c~‡e© h_vh_ KZ…©cÿ KZ…©K Aby‡gv`b Ges
cÖ‡qvRbxq wej mshy³ Kivi c‡i Rvb©vj &Gw›Uª w`‡Z n‡e|
1.16. dvBj mg~n (Files)-
GmwWwm Avw_©K e¨e¯’vcbv msµvšÍ wewfbœ ¸iæZ¡c~b© wPwV-cÎ
msiÿ‡Yi Rb¨ dvBj e¨envi Ki‡e| b_x msiÿ‡Yi c~‡e© dvBjwU‡K cÖ¯‘Z Ki‡Z n‡e| dvBj
cÖ¯‘‡Zi †ÿ‡Î jÿ¨bxq-
K. dvB‡ji bvg wjL‡Z n‡e
L. wmwiqvj b¤^i wjL‡Z n‡e
M. dvB‡j A_© eQi wjL‡Z n‡e
1.16.1.GmwWwmi dvBj mg~n-
µwgK bs
|
dvB‡ji bvg
|
µwgK
bs
|
dvB‡ji bvg
|
µwgK
bs
|
dvB‡ji bvg
|
01
|
wb‡qvM dvBj
|
07
|
bxvwZgvjv msµvšÍ dvBj
|
13
|
fvDPvi dvBj
|
02
|
e`jx dvBj
|
08
|
wewfbœ Av‡e`b
|
14
|
f¨vU dvBj
|
03
|
¯’vqx KiY dvBj
|
09
|
Rwg µq msµvšÍ dvBj
|
15
|
U¨v· dvBj
|
04
|
wPwV SDC
|
10
|
KviY `k©vb dvBj
|
-
|
|
05
|
wPwV MRA
|
11
|
AwWU cÖwZ‡e`b dvBj
|
-
|
|
06
|
wPwV PKSF
|
12
|
AwW‡Ui DËi dvBj
|
-
|
1.17. Avw_©K I wnmve msµvšÍ b_x-cÎ msiÿY I msiÿ‡Yi †gqv`
(Finiancial
Documents Pesarvation and Presarvation Preiod) -
ms¯’vi wnmve wefvM Avw_©K I wnmve msµvšÍ b_x-cÎ mg~n
cy‡o hvIqv, wf‡R hvIqv, nvwi‡q hvIqv ev
Pzwi n‡q hvIqv †_‡K iÿvi Rb¨ wbivc` I myiwÿZ †÷v‡i Kgc‡ÿ 5 eQi ev `vZv‡`i
wb‡`©kbv †gvZv‡eK msiÿY Ki‡e Ges Aek¨B KZ…©cÿ ev miKvix AvBb Abyhvqx b_x-cÎ
wewµ ev aŸsm Ki‡e| wnmve wefvM mKj b_x cÖ_‡g gvm wfwˇZ Ges eQi †k‡l A_©eQi
Abyhvqx mKj b_x msiÿY Ke‡e| ms¯’v wb‡b¥v³ †gqv` Abyhvqx mKj Avw_©K I wnmve
msµvšÍ b_x-cÎ msiÿY Ki‡e|
µwgK bs
|
b_x-c‡Îi bvg
|
msiÿ‡Yi †gqv`
|
01
|
AwWU cÖwZ‡e`b
|
AvRxeb
|
02
|
Pzw³cÎ
|
AvRxeb
|
03
|
¯’vqx m¤ú` †iwR÷vi
|
AvRxeb
|
04
|
K¨vk eB
|
12 eQi
|
05
|
‡Rbv‡ij †jRvi
|
12 eQi
|
06
|
FY mvewmwWqvix †jRvi
|
12 eQi
|
07
|
Avw_©K cÖwZ‡e`b
|
12 eQi
|
08
|
mKj cÖKvi fvDPvi
|
10 eQi
|
09
|
wewfbœ dvBj mg~n
|
07 eQi
|
10
|
wewfbœ Avw_©K eB/‡iwR÷vi
|
05 eQi
|
11
|
Kv‡jKkb mxU, mvßvwnK cÖwZ‡e`b, FY Pzw³cÎ
mn Ab¨vb GgAvBGm WKz‡g›Um
|
05 eQi
|
12
|
FY Ae‡jvcb †iwR÷vi
|
AvRxeb
|
1.18.b_x-cÎ webvk ev weµq c×wZ (Destruction
System)-
Avw_©K b_x-cÎ
B‡”Q Ki‡jB †KD webvk
ev weµq Ki‡Z cvi‡e bv| Avw_©K b_x-cÎ webvk ev weµq Kivi †ÿ‡Î wb‡Pi
wb‡`©kbv Abymib Ki‡Z n‡e-
1.Avw_©K b_x-cÎ webvk ev weµq Kivi Rb¨ wbe©vnx
cwiPvjK KZ…©K weµq KwgwU MVb Ki‡Z n‡e|
2.GB KwgU b_x-cÎ
wewµ ev webvk Kivi c~‡e© Avw_©K cwjwm Abymv‡I GKwU ZvwjKv cÖ¯ÍZ Ki‡e|
3. KwgwU b_x-cÎ
wewµ ev webvk Kivi c~‡e© miKvix AvB‡bi welq LwZ‡q †`Lvi ci ZvwjKv Aby‡gv`b
Kiv‡‡e|
4. ‡hmKj b_x
KwgwU weµq Kiv wbivc` g‡b Ki‡e bv †mmKj b_x cywo‡q †dj‡e|
1.19. KZ…©cÿ (Athority) -
1.19. KZ…©cÿ (Athority) -
KZ©„cÿ
ej‡Z ms¯’vi wbe©vnx cwiPvjK‡K †evSv‡e| KviY ms¯’vi MVbZš¿ Abyhvqx wbe©vnx
cwiPvjK n‡”Qb KZ…©cÿ Ges wZwbB n‡”Qb ms¯’vi mKj cÖKvi Li‡Pi/ev‡R‡Ui GKgvÎ
Aby‡gv`bKvix| wKš‘ Kvh©µ‡gi cwiwa, wfbœZv , m¤úªmvib Ges Kvh©µ‡gi
myweav‡_© AvÂwjK e¨e¯’vcK/cÖKí mgš^qKvix Ges wefvMxq cÖavb A_©/cÖkvmb‡K wbw`©÷
gvÎvq Aby‡gv`‡bi ÿgZv cÖ`vb Kiv n‡q‡Q|
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