1. ..

2. ;fj{hlgs ljQLo Joj:yfkg ;fj{hlgs sf]if (Purse) Joj:yfkg sf] ljwf M æ;fj{hlgs vr{ / ;fj{hlgs cfo Joj:yfkgsf] s'/fÆ

3. cjwf/0ff ljQLo Joj:yfkg ;fwg ;|f]tsf] kl/rfng;Fu ;DalGwt 5. ;fj{hlgs ljQLo Joj:yfkg eGg' g} ;/sf/L sf]if (Public Purse) Joj:yfkg xf]. o;n] ;j{;fwf/0f (People at large) hgtfsf] lxt k|j4{g ug{'k5{. o;df ;fj{hlgs pQ/bfloTj /xG5. ;fj{hlgs ljQLo Joj:yfkgdf k|s[of (Process) klg dxTjk"0f{ dflgG5.

4. kl/efiff pQd glthf k|flKtsf] nflu ;fj{hlgs /sd Joj:yfkg ug{] k|s[ofnfO{ ;fj{hlgs ljQLo Joj:yfkg elgG5. glthf k|flKt hf]lvd Joj:yfkg ljj]s;Ddt Jojxf/

5. rqm (PFM Cycle) gLlt÷of]hgf ah]6 sfof{Gjog n]vfkfng clen]v k|ltj]bg ah]6 n]vfk/LIf 0f / hfFrk/v

6. ljz]iftf (Characteristics) ;fj{hlgs /sdsf] Joj:yfkg÷;+rfng ;fj{hlgs vr{ d'Vo ljifo ;fj{hlgs lxtnfO{ pRr kfg{] s'/f ljlwsf] zf;g ;fj{hlgs lgoGq0f / hfFrk/v ;fj{hlgs pQ/bfloTj ljQLo (Fiscal) lbuf]kgsf] nflu pkof]uL ljQLo hf]lvd lgoGq0f÷Joj:yfkg (Fiduciary Risk Management)

7. p2]Zo ;dli6ut ljQ cg'zf;g ;fwg afF8kmfF8df sfo{s'zntf ;+rfngut sfo{s'zntf ldtJolotf sfo{bIftf÷sfo{s'zntf k|efjsfl/tf ljlwsf] zf;g

8. g]kfnsf] ;fj{hlgs ljQLo Joj:yfkg ;an ;+j}wflgs k|fjwfg -cfly{s sfo{ljlw_ d'b|fsf] d'Nok|ltsf] ;hutf glthfd'vL ah]6sf] k|fjwfg JolQmut lhDd]jf/L ls6fg ;+j}wflgs?kd} n]vfk/LIf0fsf] k|fjwfg ljlwsf] zf;gdf hf]8

9. l;4fGtx? ;fj{hlgs d"No÷lxtsf] pRrtf ;+;bLo lgoGq0f÷hgtfsf] k|ltlglwTj ljlwsf] kfngf ;fj{hlgs hjfkmb]lxtf ljj]szLntf (Prudence) ;d'lrt ;+/If0f (Due care) ljQLo lbuf]kgf :jtGq n]vfk/LIf0f ;+;bLo hfFrk/v (Scrutiny)

10. r'gf}tL /fhg}lts x:tIf]k ;fj{hlgs ;fwg;|f]tsf] afF8r'F8 ug{] ;+:sf/ ;an sfg'gL k|fjwfgx? sdhf]/ sfof{Gjog 7"nf] /sd ah]6 eGbf aflx/ -j}b]lzs ;xfotfsf] #^Ü_ glthf pk/ ;Demf}tf ug{] k|j[lQ hgzlQm ljsf;df pbf;Lgtf

11. ;'wf/sf k|of;x? ah]6 ;'wf/ M MTEF & MTBF of]hgfdf ;'wf/ M ljsf; glthfsf] nflu Joj:yfkg sf]if k|0ffnL ;'wf/ (TSA) n]vf k|0ffnL ;'wf/ (NPSAS) s/ k|0ffnL ;'wf/ (VAT) bft[kIfsf] ;+of]hg IT dominance : FMIS/Tax system PEFA Framework hf]lvddf cfwfl/t n]vfk/LIf0f

12. ;d:of ljlw / Jojxf/aLr ulx/f] vf8n ;+/rgf / k|s[ofdf a9L hf]8 sdhf]/x?nfO{ lhDd]jf/L dfgj ;+;fwgdf nufgL sdL j}b]lzs ;xfotfsf] /sdM ckf/blz{tf kmh'nL glthf 5fofFdf /fh:j r'xfj6 :yfgLo lgsfodf glthf / k|s[of b'j} r's]sf]

13. ;dfwfg :jR5tf / g}lts kIfdf hf]8 lbg] dfgj ;fwgdf nufgL ;+/rgfsf ;fy} ;+:s[lt lgdf{0f glthfdf hf]8 lbg] glhtfdf cfwfl/t hfFrk/v j}b]lzs ;xfotfsf] nfe nfut ljZn]if0f cfGtl/s Ifdtf ljsf; OdfGbf/x?nfO{ lhDd]jf/L ;+;bsf] sfo{d'ns e"ldsf

14. ;fj{hlgs ljQLo Joj:yfkg afa'/fd ;'j]bL

15. wGojfb