1. sf]if tyf n]vf lgoGqs sfof{no,nlntk'/
gd:sf/
e]ifk|;fb e't]{n
k|d'v sf]if lgoGqs
sf]if tyf n]vf lgoGqs sfof{no,nlntk'/

2. jflif{s sfo{s|d tyf k|ult k|ltj]bg tof/L

3. ljifo k|j]z
jflif{s sfo{s|d s'g} klg lgsfon] s'g} vf; sfo{qmd jf cfof]hgfsf] s'g} vf; cfly{s jif{df ul/g] rf}dfl;s ljefhg ;d]t /x]sf] s[ofsnfkx?, ah]6 / ;f]sf] glthf ;"rs ;lxtsf] vfsf xf] .
lzif{{s efu
d'Vo efu
:jLs[lt efu
jflif{s sfo{s|dsf k|d'v c+ux?

4. jflif{s sfo{s|dsf] lzif{{s efu
!= cf=j= M–
@= ah]6 pkzLif{s g+= M–
#= dGqfno M–
$= ljefu
%= sfo{qmd cfof]hgfsf] gfd M–
^= :yfg M– -s_ lhNnf M
v_ uf=lj=;=÷g=kf=÷j8f g+= M
&= cfof]hgf z'? ePsf] ldlt M–
*= cfof]hgf k"/f x'g] ldlt M–
(= cfof]hgf÷sfof{no k|d'vsf] gfd M–

5. jflif{s sfo{s|dsf] lzif{{s efu
!)= jflif{s ah]6 ?= M–
-s_ cfGtl/s -!_ g]kfn ;/sf/ M– ;+:yfM– -#_ hg;xeflutf M–
v_ j}b]lzs -!_ C0f M– cg'bfg M–
 !!= cfof]hgfsf] s'n nfut M– z'?sf] ;+zf]lwt
-s_ cfGtl/s -!_ g]kfn ;/sf/ M– ;+:yf M– -#_ hg;xeflutf M–
v_ j}b]lzs -!_ C0f M– cg'bfg M–
-u_ bft[ ;+:yf M–
ut cf=j= ;Ddsf vr{ ?= -;f]em} e'QmfgL / j:t'ut ;d]t_
-s_ cfGtl/s -!_ g]kfn ;/sf/ M–
-v_ a}b]lzs -!_ C0f M– cg'bfg M–
-u_ bft[ ;+:yf M– -#_ hg;xeflutf M–

6. jflif{s sfo{s|dsf d'Vo efu

7. jflif{s sfo{s|dsf] :jLs[tL efu
cfof]hgf÷sfof{no k|d'v M– ldlt M–
ljefuLo÷;+:yf k|d'v M– ldlt M–
k|dfl0ft ug]{ M– ldlt M–

8. jflif{s sfo{s|dsf] gd"gf

9. jflif{s sfo{s|d tof/L ug]{ tl/sf
dxn g+= != s|d ;+VofM cfof]hgfsf] ;Dk"0f{ sfo{x?sf] s|d ;+Vof n]Vg] . dxn =Smfo{s|d÷ls|ofsnfkx? cfof]hgfsf] lgwf{l/t pb]Zo xfl;n ug{ ul/g] ef}lts sfo{x? / To; cGtu{tsf ls|ofsnfkx? gfKg ;lsg] PsfO{x?df ljefhg u/L pNn]v ug]{, dxn g+= #= PsfO{M dxn df plNnlvt ls|ofsnfksf] kl/df0f, ;+Vof cflb hgfpg] h:t} M uf]6f, 3g ld6/, lsnf] ld6/, hgf, k|ltzt cflb pNn]v ug]{ .

10. jflif{s sfo{s|d tof/L ug]{ tl/sf==========
dxn g+= $ kl/df0fM ;Dk"0f{ cfof]hgf cjlwe/df ;DkGg ug'{ kg]{ k|To]s ls|ofsnfk -dxn df plNnlvt ls|ofsnfk_ sf] s"n ef}lts kl/df0f / ;+Vof cflb pNn]v ug]{ . dxn g+= % nfutM dxn df plNnlvt ls|ofsnfk k"/f ug{ Pk|]hn cg';f/ nfUg] /sd pNn]v ug]{ . dxn g+= ^ ef/M k|To]s ls|ofsnfksf] ef/ lgwf{/0f ubf{ ;DalGwt ls|ofsnfkx?sf] dxn g+= % df 5'6\ofO{Psf] nfutnfO{ !)) n] u'0fg u/L ;f]xL dxnsf] x/km -s_ sf] hDdf /sdn] efu u/L cfpg] c+znfO{ n]Vg] .

11. jflif{s sfo{s|d tof/L ug]{ tl/sf==========
dxn g+= & ;DkGg kl/df0fM cfof]hgf z'? ePb]lv of] sfo{s|d sfof{Gjog ul/g] jif{ eGbf cl3Nnf] jif{ -ut cf=j=_ ;Dd ;DkGg u/L ;s]sf] ;DalGwt ls|ofsnfkx?sf] kl/df0f ;+Vof cflb pNn]v ug]{ . dxn g+= * efl/t k|ultM ut cf=j= ;Dd ;DkGg eO{ ;s]sf ;DalGwt ls|ofsnfkx?sf] k|ult cfof]hgf cjlwe/sf nflu lgwf{l/t ef/sf] cfwf/df k|ltzt pNn]v ug]{ . efl/t k|ult lgsfNbf To; cjlw ;Ddsf] k|ult / s""n ls|ofsnfksf] cg'kftnfO{ To; ls|ofsnfksf] lgwf{l/t ef/n] u'0fg ug'{ kb{5 . pbfx/0fsf] nflu x]8 jS;{ lgdf0f{sf] s"n ls|ofsnfk -!))%_ dWo] ut cf=j= ;Ddsf] k|ult %) k|ltzt eof] / x]8 jS;{sf] ef/ ^)% 5 eg] ut cf=j= ;Ddsf] efl/t k|ultM– k|ult × ef/ Ö %) × ^) Ö #) k|ltzt nIo !))

12. jflif{s sfo{s|d tof/L ug]{ tl/sf==========
dxn g+= ( ;"rs M
dxn df plNnlvt ls|ofsnfksf] :jLs[t jflif{s sfo{s|d cg';f/sf ;"rs - ;+Vof, kl/df0f cflb_ pNn]v ug]{
dxn g+= !) ef/ M k|To]s ls|ofsnfksf] ef/ lgwf{/0f ubf{ ;DalGwt ls|ofsnfksf] dxn g+= !! df 5'6\ofO{Psf] ah]6nfO{ !)) n] u'0fg u/L ;f]lx dxnsf] x/km -s_ sf] hDdf /sdn] efu u/L cfpg] c+znfO /fVg] . pbfx/0fsf] nflu l;+rfO{ cfof]hgfsf] s"n ah]6 ? %% nfv 5 / ;f] ah]6 dWo] x]8 jS;{ lgdf0f{sf] nflu ? #) nfv, gx/ lgdf{0fsf] nflu ? !) nfv, kfO{k sNe6{sf] nflu ? ? !) nfv / k|zf;lgs vr{ ? % nfv 5 eg] oL ls|ofsnfkx?sf] ef/ s|dzM o; k|sf/ lgsfNg' kb{5 . s"n ah]6 ? %% nfv dWo] k|zf;lgs vr{ ? % nfv ePsf]n] k|zf;lgs vr{ s6fO{ afFsL x'g cfpg] cfof]hgfsf] s"n /sd ? %) nfv eof] . ctM
x]8 jS;{ lgdf0f{sf] ef/ M #) × !)) Ö ^) %)
gx/ lgdf{0fsf] ef/ M !) × !))
kfO{k sNe6{sf] ef/ M !) × !))
k|zf;lgs vr{sf] ef/ x'b}g / s"n ef/ !)) x'g' kb{5 .

13. jflif{s sfo{s|d tof/L ug]{ tl/sf==========
dxn g+= ( ;"rs M dxn df plNnlvt ls|ofsnfksf] :jLs[t jflif{s sfo{s|d cg';f/sf ;"rs - ;+Vof, kl/df0f cflb_ pNn]v ug]{ dxn g+= !) ef/ M k|To]s ls|ofsnfksf] ef/ lgwf{/0f ubf{ ;DalGwt ls|ofsnfksf] dxn g+= !! df 5'6\ofO{Psf] ah]6nfO{ !)) n] u'0fg u/L ;f]lx dxnsf] x/km -s_ sf] hDdf /sdn] efu u/L cfpg] c+znfO /fVg] . pbfx/0fsf] nflu l;+rfO{ cfof]hgfsf] s"n ah]6 ? %% nfv 5 / ;f] ah]6 dWo] x]8 jS;{ lgdf0f{sf] nflu ? #) nfv, gx/ lgdf{0fsf] nflu ? !) nfv, kfO{k sNe6{sf] nflu ? ? !) nfv / k|zf;lgs vr{ ? % nfv 5 eg] oL ls|ofsnfkx?sf] ef/ s|dzM o; k|sf/ lgsfNg' kb{5 . s"n ah]6 ? %% nfv dWo] k|zf;lgs vr{ ? % nfv ePsf]n] k|zf;lgs vr{ s6fO{ afFsL x'g cfpg] cfof]hgfsf] s"n /sd ? %) nfv eof] . k|zf;lgs vr{sf] ef/ x'b}g / s"n ef/ !)) x'g' kb{5 . x]8 jS;{ lgdf0f{sf] ef/ M #) × !)) Ö ^) %) gx/ lgdf{0fsf] ef/ M !) × !)) kfO{k sNe6{sf] ef/ M !) × !)) dxn g+= !! ah]6M :jLs[t jflif{s sfo{s|d cg';f/sf k|To]s Smfo{s|d jf ls|ofsnfkx? k"/f ug{ 5'6\ofO{Psf] /sd n]Vg] .

14. jflif{s sfo{s|d tof/L ug]{ tl/sf==========
rf}dfl;s ljefhgx?
k|yd rf}dfl;s;Ddsf] nIo dxndf eg'{ kbf{ jflif{s nIonfO{ dWo] gh/ /fvL k|yd, låtLo / t[tLo rf}dfl;s cjlwdf ljefhg ug'{ kb{5 . ;"rsdf pNn]v ePsf] kl/df0fnfO{ sfo{ of]hgf agfO{ s'g rf}dfl;s cjlwdf s] slt kl/df0f ;DkGg ug{ ;lsg] xf] To:sf] cfwf/df ljefhg u/L b]xfo adf]lhd /fVg' kb{5 M–
dxn g+= !% / !* ;"rsM
dxn df plNnlvt ls|ofsnfksf] dxn g+= ( df plNnlvt ;"rsnfO{ tLg rf}dfl;sdf ljefhg ug'{ kb{5 . pbfx/0fsf] nflu x]8 jS;{ lgdf{0f sfo{sf] jflif{s ;"rs !%) ld6/ eP oxL !%) ld6/nfO{ tLg rf}dfl;sdf a/fa/ jf sfo{ of]hgf cg';f/ 36L a9L u/L ljefhg ug{ ;lsG5 .
dxn g+= !#, !^ / !( ef/M
dxn g+= !) df plNnlvt jflif{s ef/ nfO{ ;"rssf] kl/df0fsf] cg'kftdf rf}dfl;s ef/ ljefhg ug'{ kb{5 . pbfx/0fsf] nflu x]8 jS;{ lgdf{0f sfo{sf] jflif{s ef/ ^) ePsf]df ;"rssf] rf}dfl;s ljefhg a/fa/ ePsf] cj:yfdf k|To]s rf}dfl;s ef/sf] ljefhg x'G5 . ;"rs !%) ld6/sf] rf}dfl;s ljefhg s|dzM ), %) / !)) eP rf}dfl;s ef/sf] ljefhg klg s|dzM / $) x'G5 .
dxn g+= !$, !& ah]6M
:jLs[t jflif{s sfo{s|d cg';f/sf k|To]s Smfo{s|d jf ls|ofsnfkx? k"/f ug{ 5'6\ofO{Psf] jflif{s /sdnfO{ dxn g+= ( df plNnlvt jflif{s ;"rssf] kl/df0fsf] cg'kftdf rf}dfl;s ah]6 ljefhg ug'{ kb{5 . pbfx/0fsf] nflu x]8 jS;{ lgdf{0f sfo{sf] jflif{s ;"rs !%) ld6/ / o; ls|ofsnfksf] s"n ah]6 ? #) nfv ePsf]df ;"rssf] rf}dfl;s ljefhgsf] cg'kftdf ah]6sf] rf}dfl;s afF8kmfF8 ug'{ kb{5 . ls|ofsnfksf] ;"rs k|To]s rf}dfl;sdf a/fa/ ePsf] cj:yfdf ah]6sf]] ljefhg ? !)÷!) nfv x'G5 . ;"rs !%) ld6/sf] rf}dfl;s ljefhg s|dzM ), %) / !)) eP rf}dfl;s ah]6sf] ljefhg klg s|dzM ?= ), !) nfv x'G5 .

15. jflif{s sfo{s|d tof/L ug]{ tl/sf==========
x/km tkm{ ;a} sfo{s|d÷ls|ofsnfkx? pNn]v u/L ;s] kl5 hf]8 hDdf ug'{ kb{5 .
x/km -s_ hDdf M
-!_ dxn g+= df plNnlvt ls|ofsnfkx?sf] PsfO{ / ;"rsx?sf] hDdf ug'{ gkg]{,
dxn g+= df plNnlvt ls|ofsnfkx?sf] nfut, ef/, ah]6 / vr{ /sdx?sf] 7f8f] hf]8 u/L x'g cfpg] /sd n]Vg],
x/km -v_ k|zf;lgs vr{ M
-!_ dxn g+= df eg'{ gkg]{,
dxn g+= % / !! df k|zf;lgs vr{sf] nflu 5'6of\O{Psf] /sd pNn]v ug]{,
- #_ dxn g+=!$,!& df dxn g+= !! df k|zf;lgs vr{sf] 5'6of\O{Psf] jflif{s /sdsf] rf}dfl;s afF8kmfF8 /sd pNn]v ug]{,
x/km -u_ s"n hDdf M -!_ x/km -s_ / x/km -v_ df ePsf] cÍ hf]8]/ n]Vg],

16. k|ult k|ltj]bgsf] gd"gf

17. k|ult k|ltj]bg tof/L ug]{ tl/sf
dxn g+= != s|d ;+VofM cfof]hgfsf] ;Dk"0f{ sfo{x?sf] s|d ;+Vof n]Vg] . dxn =Smfo{s|d / ls|ofsnfkx?M :jLs[t jflif{s sfo{s|d cg';f/sf ;a} Smfo{s|d / ls|ofsnfkx? n]Vg] . dxn g+= #= PsfO{M dxn df plNnlvt ls|ofsnfksf] kl/df0f, ;+Vof cflb hgfpg] h:t} M uf]6f, 3g ld6/, lsnf] ld6/, hgf, k|ltzt cflb pNn]v ug]{ .

18. k|ult k|ltj]bg tof/L ug]{ tl/sf
dxn g+= $ ;"rs M dxn df plNnlvt ls|ofsnfksf] :jLs[t jflif{s sfo{s|d cg';f/sf ;"rs - ;+Vof, kl/df0f cflb_ pNn]v ug]{ dxn g+= % ef/ M k|To]s ls|ofsnfksf] ef/ lgwf{/0f ubf{ ;DalGwt ls|ofsnfksf] dxn g+= ^ df 5'6\ofO{Psf] ah]6nfO{ ;f]lx dxnsf] hDdf /sd k|zf;lgs vr{ s6fO{ afFsL x'g cfpg] cfof]hgfsf] s"n /sd cyf{t dxn g+= ^ sf] hDdf -s_ df ePsf] /sdn] efu u/L x'g cfpg] c+znfO{ k|ltztdf /fVg] . pbfx/0fsf] nflu l;+rfO{ cfof]hgfsf] s"n ah]6 ? %% nfv 5 / ;f] ah]6 dWo] x]8 jS;{ lgdf0f{sf] nflu ? #) nfv, gx/ lgdf{0fsf] nflu ? !) nfv, kfO{k sNe6{sf] nflu ? !) nfv / k|zf;lgs vr{ ? % nfv 5 eg] oL ls|ofsnfkx?sf] ef/ s|dzM o; k|sf/ lgsfNg' kb{5 . s"n ah]6 ? %% nfv dWo] k|zf;lgs vr{ ? % nfv ePsf]n] k|zf;lgs vr{ s6fO{ afFsL x'g cfpg] cfof]hgfsf] s"n /sd ? %) nfv eof] . k|zf;lgs vr{sf] ef/ x'b}g / s"n ef/ !)) x'g' kb{5 . x]8 jS;{ lgdf0f{sf] ef/ M #) × !)) Ö ^) %) gx/ lgdf{0fsf] ef/ M !) ×!)) kfO{k sNe6{sf] ef/ M !) × !)) dxn g+= ^ ah]6M :jLs[t jflif{s sfo{s|d cg';f/sf k|To]s Smfo{s|d jf ls|ofsnfkx? k"/f ug{ 5'6\ofO{Psf] /sd n]Vg] .

19. k|ult k|ltj]bg tof/L ug]{ tl/sf
dxn g+= & ;"rsM dxn df plNnlvt ls|ofsnfksf] :jLs[t jflif{s sfo{s|d cg';f/sf ;"rs - ;+Vof, kl/df0f cflb_ dWo] o; === === cjlw;Ddsf] ;"rs pNn]v ug]{ . dxn g+= * ef/M o; === === cjlw;Ddsf] ef/ pNn]v ug]{ . dxn g+= ( ah]6M o; === === cjlw;Ddsf] ah]6 pNn]v ug]{ .

20. k|ult k|ltj]bg tof/L ug]{ tl/sf
o; === === cjlw;Ddsf] ef}lts k|ult cGtu{t tLg dxnx? 5g\M
dxn g+= !) ;"rsM
dxn g+= & df plNnlvt ;"rs dWo] o; === === cjlw cjlw ;Dddf ;DkGg ePsf] k|ult ;"rs pNn]v ug]{ .
dxn g+= !! ef/M
dxn df plNnlvt k|To]s ls|ofsnfksf] o; === === cjlw;Ddsf] ef/nfO{ ef}lts k|ultdf pNn]v ubf{ b]xfo adf]lhd lx;fa u/L x'g cfpg] ef/ pNn]v ug]{ M
k|ult ;"rs × ef/ Ö dxn g+= !) × dxn g+= * Ö ls|ofsnfksf] k|ult ef/
nIo ;"rs dxn g+= &
dxn g+= k|ltztM
dxn df plNnlvt k|To]s ls|ofsnfksf] o; === === cjlw;Ddsf] ef}lts k|ultnfO{ k|ltztdf pNn]v ubf{ b]xfo adf]lhd lx;fa u/L x'g cfpg] ef/ pNn]v ug]{ M
dxn g+= !! × !)) k|ltzt Ö ls|ofsnfksf] ef}lts k|ult k|ltzt
dxn g+= *

21. k|ult k|ltj]bg tof/L ug]{ tl/sf
dxn g+= !# /sd ? M
dxn df plNnlvt k|To]s ls|ofsnfksf] o; === === cjlw;Ddsf] vr{ pNn]v ug]{ M
dxn g+= !$ k|ltztM
dxn df plNnlvt k|To]s ls|ofsnfksf] o; === === cjlw;Ddsf] vr{ k|ltztdf pNn]v ubf{ b]xfo adf]lhd lx;fa u/L x'g cfpg] k|ltzt pNn]v ug]{ M
dxn g+= !# × !)) k|ltzt Ö ls|ofsnfksf] vr{ k|ltzt
dxn g+= (
dxn g+= !% s}lkmot M cGo s'/f eP v'nfpg] .

22. k|ult k|ltj]bg tof/L ug]{ tl/sf
x/km tkm{ ;a} sfo{s|d÷ls|ofsnfkx? pNn]v u/L ;s] kl5 hf]8 hDdf ug'{ kb{5 . x/km -s_ hDdf M -!_ dxn g+= #,$,&,!),!% df plNnlvt ls|ofsnfkx?sf] PsfO{ / ;"rsx?sf] hDdf ug'{ gkg]{, dxn g+= %,^,*,(,!!,!# df plNnlvt ls|ofsnfkx?sf] ef/, ah]6 / vr{ /sdx?sf] 7f8f] hf]8 u/L x'g cfpg] /sd n]Vg], -#_ dxn g+= sf] k|ltzt pNn]v ubf{ b]xfo adf]lhd lx;fa u/L x'g cfpg] k|ltzt pNn]v ug]{ M x/km -s_ hDdfsf] dxn g+= !! × !)) k|ltzt Ö hDdf ef}lts k|ult k|ltzt x/km -s_ hDdfsf] dxn g+= * x/km -v_ k|zf;lgs vr{ M -!_ dxn g+= df eg'{ gkg]{, dxn g+= ^ df k|zf;lgs vr{sf] nflu 5'6of\O{Psf] jflif{s /sd pNn]v ug]{, -#_ dxn g+=( df k|zf;lgs vr{sf] nflu 5'6of\O{Psf] o; === === cjlw;Ddsf] /sd pNn]v ug]{, -$_ dxn g+=!# df k|zf;lgs vr{sf] nflu 5'6of\O{Psf] /sd dWo] o; === === cjlw;Ddsf] vr{ pNn]v ug]{, -%_ dxn g+=!$ df k|ltzt pNn]v ubf{ b]xfo adf]lhd lx;fa u/L x'g cfpg] k|ltzt pNn]v ug]{ M x/km -v_ k|zf;lgs vr{sf] dxn g+= !# × !)) k|ltzt Ö k|zf;lgs vr{ k|ltzt x/km -v_ k|zf;lgs vr{sf] dxn g+= (

23. k|ult k|ltj]bg tof/L ug]{ tl/sf
x/km -u_ s"n hDdf M -!_ dxn g+= #,$,&,!),!% df eg'{ gkg]{, dxn g+= df x/km -s_ hDdfdf ePsf] cÍnfO{ n]Vg], -#_ dxn g+= ^,(,!# df x/km -s_ / x/km -v_ df ePsf] cÍ hf]8]/ n]Vg], -$_ dxn g+= !$ df x/km -u_ dxn g+= !# nfO{ x/km -u_ dxn g+= ( n] efu u/L !)) n] u'0fg ubf{ cfpg] k|ltzt n]Vg] .

24. PEFA: Problems and Challenges
Inadequate awareness of PEFA framework and processes
Weak capacity development of all concerned on PEFA/PFM
Political and bureaucratic commitment is not very encouraging to promote the PEFA Process.
Poor ownership and accountability towards PEFA by the sectors
Poor focus to implement PEFA / DAP (Development Action Plan-147) Report of Nepal
No attention on Sub-nation PFM issues and measurement by the PEFA-I
Poor Coordination (mismatch) of efforts both by the government and the development partners to enhance PEFA processes.
Weak knowledge and skills to measure the performances of the PEFA indicators
Ever increasing fiduciary risk both in center and at local level .