Service delivery from Kerala Panchayaths

1. tIcf tem°¬ Khs◊‚v k¿∆okv
sUenhdn t{]mPIvSv
(sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw
t{]mPIvSv amtPvsa‚v bqWn‰v
sI.F¬.Pn.Fkv.Un.]n.
tIcf k¿°m¿

2. KERALA LOCAL GOVERNMENT SERVICE DELIVERY PROJECT
(KLGSDP)
Handbook
August 2011
Prepared by
Project Management Unit
1st
Floor, PUNARJANI, TC 26/1332(2)
Panavila Jn., Thiruvananthapuram 695 001
Phone: 2333011, 2333013, 2333015
Cover Design, Layout & Printing:
Wordpecker, Thiruvananthapuram

3. D≈S°w
ssI∏pkvXIw 5
Ap_‘w I
k¿°m¿ DØchv 36
Ap_‘w I.1
s]¿t^ma≥kv {Km‚ v D]tbmKn®v
S∏m°mmhmØ {]hrØnIfpsS enÃv 41
Ap_‘w I.2
Model Resolution to be Taken by the
Participating GPs and Municipalities 42
Ap_‘w I.3
sI.F¬.Pn.Fkv.Un.]n. hnlnXw
hnntbmKn®v S∏nem°p∂ ]cn]mSnIfpsS
]ptcmKXn dnt∏m¿´v 44
Ap_‘w II
HmUn‰v k¿´n^n°‰v ˛ hniZmwi߃ 45

4. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
4

5. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
5
tIcf tem°¬ Khs◊‚v k¿∆okv
sUenhdn t{]mPIvSv
(sI.F¬.Pn.Fkv.Un.]n.)
1. sI.F¬.Pn.Fkv.Un.]n.bpsS Dt±iy e£y
߃ Fs¥ms°bmWv?
A[nImc hntI{µoIcW {]{InbbneqsS `cWLS
hn`mhw sNøp∂ coXnbnep≈ ]©mbØncmPv kwhn
[mw S∏m°p∂Xn¬ tIcfw a‰v kwÿm߃°v
amXrIbmbn amdn°gn™n´p≠v. hntI{µoIrXmkq{XW
{]{Inbbn¬ tIcfw ssIhcn® t´ßsf ASpØ
XeØnte°pb¿ØpI F∂XmWv kwÿmw tcnSp∂
apJy sh√phnfn. CØcsamcp kmlNcyØn¬ A[nImc
hntI{µoIcW {]{Inb hyhÿm]nXam°p∂Xnpw Xt±i
kzbw`cW ÿm]ßfpsS {]h¿Øw sa®s∏Sp
Øp∂Xnpambn tIcf k¿°m¿ thƒUv _m¶v
klmbtØmsS cq]w sImSpØncn°p∂ ]≤XnbmWv tIcf
tem°¬ Khs◊‚ v k¿∆okv sUenhdn t{]mPŒv
(sI.F¬.Pn.Fkv.Un.]n).
2. t{]mPŒns‚ KpWt`m‡m°ƒ Bscms°
bmWv?
tIcfØnse 978 {Kma]©mbØpIfpw 60
apnkn∏men‰nIfpamWv t{]mPŒns‚ KpWt`m‡m°ƒ.
{Kma]©mbØpIfpw apnkn∏men‰nIfpw SØp∂
hnIk {]h¿Ø߃ ]tcm£ambn tIcfØnse
_lp`qcn]£w P߃°pw {]tbmPw e`n°p∂
hbmbncn°pw.

6. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
6
3. ]≤Xn Imemh[n GXmWv?
2011 apX¬ 2015 hsc mev h¿jamWv ]≤Xn
Imemh[n.
]≤Xnsb 2011˛13, 2013˛15 F∂nßs c≠p
L´ßfmbn Xncn®ncn°p∂p.
4. t{]mPŒns‚ LSI߃ GsXms°bmWv?
sI.F¬.Pn.Fkv.Un.]n.°v mep LSIßfmWv
D≈Xv. Ah Xmsg sImSpØncn°p∂p:
1. s]¿t^ma≥kv {Km‚ v:
1097.56 tImSn cq]bmWv s]¿t^ma≥kv {Km‚ v
LSIØns‚ hnlnXw. {Kma ]©mbØpIfptSbpw
apnkn∏men‰nIfptSbpw tkh {]Zm nehmcw
sa®s∏SpØp∂Xnmbn aqe[ BkvXnIƒ
kr„n°p∂Xnpw ]cn]men°p∂Xnpambn ¬Ip∂
[klmbamWv s]¿t^ma≥kv {Km‚ v. {]h¿Ø
anIhv B[mcam°n hm¿jnIambn ¬Ip∂
D]m[nclnX (untied) {Km‚mWnXv. ]≤Xn cq]oIcW
Ønv nehnep≈ S]Sn{Iaw Xs∂bmWv ]n¥p
Stc≠Xv.
2. Imcytijn hnIkw:
51.36 tImSn cq]bmWv Cu LSIØns‚ hnlnXambn
o°nh®n´p≈Xv.
{Kma]©mbØpIfptSbpw apnkn∏men‰nIfptSbpw
{]h¿Øw sa®s∏SpØp∂Xnmbn nehnep≈
kwhn[mßfpw apjyhn`h tijnbpw sa®s∏
SpØp∂Xnpw Xt±i kzbw`cW ÿm]ßfpsS

7. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
7
Imcytijn hnIkn∏n°p∂Xnpap≈ D]m[nIƒ
]IcpIbmWv Imcytijn hnIkw e£yw
hbv°p∂Xv.
3. Xt±i kzbw`cW kwhn[mØns‚ kwÿm
k¿°m¿ XeØnep≈ tamWn‰dnwKv i‡ns∏
Spج:
15.81 tImSn cq]bmWv Cu LSIØns‚ hnlnXambn
am‰nh®n´p≈Xv.
Xt±i kzbw`cW ÿm]ßfpsS hn]peamb
hnhctiJcw, Xt±i kzbw`cW ÿm]ßfpsS
tkhßsf°pdn®p≈ k¿t∆, s]¿t^ma≥kv {Km‚ v
D]tbmKn®v SØp∂ hnIk {]h¿ØßfptSbpw
c≠mw LSIamb Imcytijn hnIkØnt‚bpw
KpWnehmcw Af°p∂Xnmbn c≠pXcw hnebncp
ØepIƒ F∂o {]h¿ØßfmWv Xt±i kzbw
`cW kwhn[mØns‚ kwÿm k¿°m¿ XeØn
ep≈ tamWn‰dnwKv i‡ns∏SpØp∂Xnmbn
sI.F¬.Pn.Fkv.Un.]n. SØpI.
4. t{]mPŒv amtPvsa‚pw n¿hlWhpw:
]≤XnbpsS samØØnep≈ GtIm]w, n¿hlWw,
tamWn‰dnwKv, hnebncpج F∂nhbv°mbn Xt±i
kzbw`cW hIp∏ns‚ Iogn¬ Hcp t{]mPŒv
amtPvsa‚ v bqWn‰v (]n.Fw.bp) {]h¿Øn°p∂XmWv.
Xt±i kzbw`cW hIp∏ns‚ Iogn¬ ÿm]n®n´p≈
t{]mPIvSv amtPvsa‚ v bqWn‰nv ]≤XnbpsS
ssZwZn n¿hlWØnpw GtIm]Ønpw Dff
DØchmZnØamWpffXv.

8. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
8
]≤XnbpsS hnhn[ LSIßfpsS SØn∏npth≠
ssZwZn XocpamßsfSp°m≥ klmbn°p∂
Xnt‚bpw t{]mPŒn¬ ]¶mfnIfmb ÿm]ßfp
ambp≈ GtIm]Ønt‚bpw NpaXe ]n.Fw.bp.
hnmWv. ]n.Fw.bp.hn¬ Xmsg∏dbp∂ DtZymK
ÿcmWv D≈Xv.
1. t{]mPIvSv UbdIvS¿
2. sU]yq´n UbdIvS¿
3. ^nm≥jy¬ amtPvsa‚ v kvs]jyenÃv
4. ^nm≥kv Akn v
5. s{]mIyp¿sa‚ v kvs]jyenÃv
6. skbv^vKm¿Uvkv kvs]jyenÃv
7. I∏mkn‰n _n¬UnwKv kvs]jyenÃv
8. tamWn‰dnwKv & Chmeypthj≥ kvs]jyenÃv
9. IayqWnt°j≥ kvs]jyenÃv
10. sF.Sn. kvs]jyenÃv
5. s]¿t^ma≥kv {Km‚ v hnlnXw Fßs
bmWv Xocpamn°p∂Xv?
nehnep≈ hntI{µoIrXmkq{XWØns‚ `mKambn
Xt±i kzbw`cW ÿm]ßfpsS hnIksNehp
Iƒ°p≈ _P‰v hnlnXw IW°m°p∂Xnv kwÿm
[Imcy IΩoj≥ n¿tZin®n´p≈ amZfißfmWv
D]tbmKn°p∂Xv. AtX amZfi߃ Xs∂bmWv
s]¿t^ma≥kv {Km‚ v hnlnXw Xocpamn°mpw
kzoIcn®n´p≈Xv.
hnIk^≠v ]e KUp°fmbmWv ¬Ip∂
sX¶n¬ s]¿t^ma≥kv {Km‚ v H‰ØhWbmbmWv ]©mb

9. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
9
ØpIƒ°pw apnkn∏men‰nIƒ°pw e`n°pI. Ch c≠pw
kwÿm _P‰ns‚ A∏≥UnIvkv 4˛¬s∏SpØnbmWv
¬IpI. s]¿t^ma≥kv {Km‚ nv taJe hn`P
hnlnXØnp≈ ]cn[n n›bn®n´n√.
[CXp kw_‘n®v k¿°m¿ ]pds∏Sphn®n´p≈
DØchv w. 1731/2011/X.kz.`.h. (20.07.2011) Ap_‘w I
¬ ¬Inbncn°p∂p.]
6. s]¿t^ma≥kv {Km‚ v e`n°p∂Xnv Fs¥m
s°bmWv ]cnKWn°p∂Xv?
{Kma]©mbØpIƒ°pw apnkn∏men‰nIƒ°pw
s]¿t^ma≥kv {Km‚ v e`n°p∂Xnmbn Xmsg∏dbp∂
LSIßfmWv ]cnKWn°pI.
1. s]¿t^ma≥kv {Km‚ v ]≤Xnbn¬ ]s¶Sp°p∂
F√m Xt±i kzbw`cW ÿm]ßfpw
XpS°Øn¬ Xs∂ ]≤Xn ]¶mfnØhpambn
_‘s∏´ Hcp {]tabw ]m m°n k¿°mcnte°v
Abbvt°≠XmWv (Ap_‘w I-2 ImWpI).
2. Anhmcy Ahiy hyhÿIƒ (Mandatory
minimum conditions) ]ment°≠XmWv.
3. {]h¿Ø amZfißfpambn _‘s∏´v Hcp
n›nX kvt°m¿ ssIhcnt°≠XmWv.
7. Anhmcy AhiyhyhÿIƒ (Mandatory
minimum conditions) GsXms°bmWv?
1. Bkq{XWhpw _P‰v Xømdm°epw:
• ]pXnb kmºØnI h¿jsØ _P‰v `cW
kanXn AwKoIcn°pIbpw AXns‚ Hcp

10. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
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]I¿∏v Xt±i kzbw`cW hIp∏nv am¿®v
31˛v apºmbn ka¿∏n°pIbpw thWw.
• ap≥ h¿jsØ hm¿jnI]≤Xn `cWkan
Xnbpw Pn√m Bkq{XWkanXnbpw
AwKoIcn®Xns‚ Hcp ]I¿∏v Xt±i
kzbw`cW hIp∏nv ka¿∏n°Ww.
2. ]≤Xn n¿hlWhpw tkh{]Zmhpw:
• ap≥ h¿jw {Km‚ v e`n® Xt±i kzbw`cW
ÿm]߃ s]¿t^ma≥kv {Km‚ns‚ 80
iXamsa¶nepw Ipd™Xv sNehm°nbn
cn°Ww.
• hniZamb ]≤XntcJ Xømdm°p∂
L´Øn¬ s]¿t^ma≥kv {Km‚pambn
_‘s∏´ ]≤XnIƒ°v ]mcnÿnXnI,
kmaqlnI kpc£mN´ßƒ _m[Iam°Ww.
• s]¿t^ma≥kv {Km‚p]tbmKn®v krjvSn°
s∏Sp∂ `uXnI BkvXnIƒ ]cntim[n°p
∂XmWv.
3. A°u≠nwKv, dnt∏m¿´nwKv, HmUn‰nwKv:
• ap≥h¿jsØ hnebncpØen¬ tem°¬
^≠v HmUn‰ns‚ hntijWßfn√mØ
HmUn‰v k¿´n^n°‰v e`n®ncn°Ww.
• hnebncpØenv sXm´pap≥h¿jsØ HmUn‰v
dnt∏m¿´n¬ Xmsgs°mSpØncn°p∂
t]mcmbvaIƒ D≠mIcpXv:
i. hm¿jnI [Imcy ]{XnIbn
tebpw Iymjv _p°ntebpw
h¿jm¥y o°nbncn∏v XpIIƒ
s]mcpØs∏Sp∂n√.

11. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
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ii. hm¿jnI [Imcy ]{XnIbnse
XpIIƒ hchv sNehv cPnÃdp
Ifnse XpIIfpambn s]mcpØ
s∏Sp∂n√.
iii. Iymjv _p°nse {]mcw`
o°nbncn∏v ap≥h¿j Iymjv
_p°nse h¿jm¥y o°nbncn
∏pambn s]mcpØs∏Sp∂n√.
iv. Iymjv _p°v, hchv sNehv
cPnÃdpIƒ F∂nh A]q¿W
amWv.
v. Iymjv _p°v, hchv sNehv
cPnÃdpIƒ F∂nh HmUn‰nv
lmPcm°nbn´n√.
vi. hm¿jnI [Imcy ]{XnIbpsS
B¿PhtØbpw hkvXpXIfpsS
bYmXYamb AhXcWtØbpw
_m[n°p∂ GsXmcp t]mcm
bvabpw.
4. kpXmcyXbpw A°u≠_nen‰nbpw:
• hm¿jnI _P‰ntbpw ]≤Xntbbpw Ipdn®v
Hcp s]mXptcJ Xømdm°n hnXcWw
sNtø≠XmWv.
8. Fs¥ms°bmWv {]h¿Ø amZfi߃
(Performance Critirea)?
c≠mw L´Ønse s]¿t^ma≥kv {Km‚ v hnlnXw
n›bn°p∂Xnmbn Xmsg∏dbp∂ {]h¿Ø amZfi
ßfmWv kzoIcn°pI:

12. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
12
1. ]≤Xn n¿hlWhpw tkh {]Zmhpw:
• n¿hlWL´Øn¬ s]¿t^ma≥kv {Km‚p
ambn _‘s∏´ ]≤XnIƒ°v ]mcnÿnXnI,
kmaqlnI kpc£mN´ßƒ ]men°Ww.
• km[w hmßenmbn kpXmcyhpw
AptbmPyhpamb am¿K߃ kzoIcn°p
Ibpw Ah aXnbmwhÆw tUmIyqsa‚ v
sNøpIbpw thWw.
• {]h¿Ø£aamb hnhckmt¶XnIhnZy
bpsS ]›mØe kuIcyw D≠mbncn°Ww.
2. A°u≠nwKv, dnt∏m¿´nwKv, HmUn‰nwKv:
• ss{Xamk hnebncpج dnt∏m¿´pIƒ
Xømdm°n kwÿm k¿°mcnv ka¿∏n
°Ww.
• hnebncpØenv sXm´pap≥h¿jsØ
tem°¬ ^≠v HmUn‰ns‚ _mly HmUn‰v
hntijWßfn√mØXmbncn°Ww (clean).
• ap≥h¿jØnv sXm´p]n≥h¿jsØ HmUn
‰n¬ nco£n®n´p≈ t]mcmbvaIƒ
]cnlcn°Ww.
3. kpXmcyXbpw A°u≠_nen‰nbpw:
• _P‰ntbpw hm¿jnI ]≤Xntbbpw
Ipdn®p≈ s]mXptcJIƒ hm¿Uv XeØn¬
e`yambncn°Ww.
• Bkq{XW, n¿hlW {]{InbIfn¬
Zp¿_e hn`mKßfpsS ]¶mfnØw Dd∏m
°Ww.
• ]ucmhImi tcJ Xømdm°n {]Z¿in∏n
t°≠XmWv.

13. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
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Chsb ASnÿmam°n Hcp n›nX kvt°m¿ IW
°m°pIbpw AXv ap≥Iqdmbn F√m {Kma]©mbØp
Itfbpw apnkn∏men‰nItfbpw Adnbn°p∂XpamWv. 2012˛13
apX¬ Hmtcm h¿jhpw BKÃnpw Unkw_dnpw
CSbv°p≈ ImebfhnemWv {]h¿Ø hnebncpج
SØp∂Xv. t{]mPŒv amtPvsa‚ v bqWn‰v NpaXe
s∏SpØp∂ Hcp kzX{¥ ÿm]Ønmbncn°pw CXns‚
DØchmZnXzw.
9. s]¿t^ma≥kv {Km‚ns‚ kab{Iaw (Grant
Cycle) F¥mWv?
]≤XnbpsS BZy h¿jw (2011˛12) hnXcWw
sNøs∏Sp∂ s]¿t^ma≥kv {Km‚ ns‚ kab{Iaw
Cn∏dbp∂ coXnbnembncn°pw:
kab{Iaw {]h¿Øw
2011 Pphcn 1 F√m {Kma]©mbØpIfp
tSbpw apnkn∏men‰n Ifp
tSbpw 2008˛09 kmºØnIh¿j
sØ HmUn‰v ]q¿Ønbm°pI.
2011 s^{_phcn 28 HmUn‰v nco£W߃ Ah
temIw sNøpIbpw {Km‚ v
hnlnXw Xocpamn°pIbpw
sNøpI.
2011 s^{_phcn 2011˛12 se {Km‚ v hnlnXsØ
°pdn®p≈ Xocpamw Xt±i
kzbw`cW ÿm]ßsf
Adnbn°pI.

14. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
14
2011 Pphcn˛Pqsse 2011˛12 kmºØnIh¿jtØ
°p≈ hm¿jnI ]≤Xnbpw
_P‰pw Xt±i kzbw`cW
ÿm]߃ Xømdm°pI.
2011 Pqsse Ahkmw {Km‚ v ]≤XnbpsS H∂pw c≠pw
L´ßfn¬ ]s¶Sp°m≥ kΩ
Xw {]ISn∏n®psIm≠v {Kma
]©mbØpIfpw apnkn∏m
en‰nIfpw {]tabw ]mkm°pI.
2011 HtŒm_¿ A¿lXbp≈ (2008˛09 kmº
ØnIh¿jw hntijWß
fn√mØ HmUn‰v k¿´n^n°‰v
e`n®) Xt±ikzbw`cW
ÿm]߃°v H‰ØhW
bmbn {Km‚ v hnXcWw sNøpI.
c≠masØ h¿jw (2012˛13) hnXcWw sNøs∏Sp∂
s]¿t^ma≥kv {Km‚ns‚ kab{Iaw XmsgsImSpØncn°p∂
hn[ambncn°pw:
kab{Iaw {]h¿Øw
2011 HIvtSm_¿ F√m {Kma]©mbØpIfptS
Ahkmw bpw apnkn∏men‰nIfptSbpw
2009˛10, 2010˛11 h¿jßfnse
HmUn‰v ]q¿Ønbm°pI.
2011 Unkw_¿ CtXØpS¿∂v A¿lXm
Ahkmw amZWvUw hnebncpØpI.

15. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
15
2012 s^{_phcn 2012˛13 te°p≈ {Km‚ v hnlnXw
{Km‚ v hnlnX amXrI
bpkcn®v F{XbmsW∂v
kwÿm _P‰nsm∏w Xt±i
kzbw`cW ÿm]ßsf Adn
bn°pI.
2012 Pphcn˛Pqsse Xt±i kzbw`cW ÿm]
߃ AhbpsS _P‰pw hm¿
jnI ]≤Xnbpw Xømdm°pI.
2012 G{]n¬ A¿lXbp≈ (2008˛09 kmº
ØnIh¿jw hntijWß
fn√mØ HmUn‰v k¿´n^n°‰v
e`n®) Xt±i kzbw`cW
ÿm]߃°v H‰ØhW
bmbn {Km‚ v AphZn°pI.
c≠mw L´Ønp≈ {Km‚ v kab{Iaw
]≤XnbpsS c≠mw L´Ønse H∂mw h¿jØnemWv
(2013˛14) {Km‚ns‚ samØw hnlnX hnXcWw
]q¿ÆtXmXn¬ nehn¬ hcp∂Xv. AXv 2014˛15 ¬
XpScpIbpw sNøpw.
2013˛14 se s]¿t^ma≥kv {Km‚ v hnXcWØnp≈
S]Sn{Iaw:
2012 sk]v‰w_¿ & sI.F¬.Pn.Fkv.Un.]n. {]Imcw
Unkw_¿ S∏m°nb t{]mPIvSpIsf
kw_‘n®v Xt±i kzbw`cW

16. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
16
hIp∏v hm¿jnI {]h¿Øm
htemIw SØn s]¿t^m
a≥kv {Km‚nv A¿lXbp≈
Xt±i kzbw`cW ÿm]ß
sf Xncs™Sp°pI.
2013 s^{_phcn 2013˛14 te°p≈ {Km‚ v hnlnXw
{Km‚ v hnlnX amXrIbpk
cn®v F{XbmsW∂v kwÿm
_P‰nsm∏ap≈ Ap_‘w
iv ¬ Dƒs∏SpØpI
2013 G{]n¬ A¿lXbp≈ Xt±i kzbw
`cW ÿm]߃°v H‰Øh
Wbmbn {Km‚ v AphZn°pI.
10. s]¿t^ma≥kv {Km‚ v GsXms° Imcy
߃°v D]tbmKn°mw?
Xt±i kzbw`cW ÿm]ßfpsS `cW kwhn[m
hpw tkh {]Zmhpw sa®s∏SpØp∂Xnv DXIp∂
coXnbnep≈ aqe[ BkvXnIƒ kr„n°p∂Xnpw
]cn]men°p∂Xnpw th≠n BhnjvIcn°p∂ ]≤XnIƒ
°mbn s]¿t^ma≥kv {Km‚ v D]tbmKn°mhp∂XmWv.
Xt±i kzbw`cW ÿm]ßfpsS ]q¿Æ hnthN
m[nImcØn≥ Iognembncn°pw s]¿t^ma≥kv {Km‚ v. H∏w
Xs∂ ]mcnÿnXnItam a‰v ImcWßfmtem S∏m°m
mhmØ Xmsg∏dbp∂h HgnsIbp≈ {]hrØnIƒ°v
s]¿t^ma≥kv {Km‚ v D]tbmKn°mhp∂XmWv. (Ap_‘w
I-1 ImWpI)

17. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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1. {Kma]©mbØpIfpsStbm apnkn∏men‰n
IfpsStbm {]h¿Øm[nImc ]cn[nbn¬s∏SmØ
{]hrØnIƒ ˛ tIcf ]©mbØncmPv/ tIcf
apnkn∏men‰n nbaßtfm Xt±i kzbw`cW
ÿm]ßfpsS {]h¿Øßtfbpw [hnntbmK
tØbpw kw_‘n® GsX¶nepw k¿°m¿ DØ
cthm N´tam Apkcn®√msXbp≈ {]hrØnIƒ
2. {Kma ]©mbØpIfpw apnkn∏men‰nIfpw `qan
hmßp∂Xv
3. tlm´epIƒ, dÃmd‚pIƒ, dntkm¿´pIƒ XpSßnb
hmWnPykz`mhap≈ kwcw`ßfpambn GsX¶nepw
XcØn¬ _‘ap≈ {]hrØnIƒ
4. Aºew, ]≈n, ihIpSocw t]mse GsX¶nepw
XcØnep≈ aX]camb sI´nSßfpsS n¿amWhpw
]cn]mehpw
5. ssknItam A¿≤˛ssknItam Bb kz`mhap≈
{]hrØnIƒ
6. elcn ]mob߃
7. ]pIbne, AkwkvIrX ]pIbne, ]pIbnetbm
]Icw hkvXp°tfm ASßp∂ kwkvIrX ]pIbne,
]pIbne AhinjvS߃
8. ]pIbne kwkvIcn°p∂ b{¥ßƒ
9. AWphnIncWapfhm°p∂Xpw _‘s∏´Xpamb a‰v
hkvXp°ƒ
10. yq¢nb¿ dnbmŒdpIƒ, AhbpsS `mK߃,
C‘LSI߃
11. apØpIƒ, s{]jykv˛skan s{]jykv tÃmWpIƒ
˛ ]WnØcßfp≈hbpw C√mØhbpw
12. kz¿Æw, sh≈n, πm‰nw hn`mKØn¬s∏´ temlw
F∂nhsIm≠p≈ B`cW߃, kz¿Æ∏Wn°mcp
tSbpw sh≈n∏Wn°mcptSbpw D]IcW߃

18. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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13. ]tWXcamb kz¿Æw
14. ]mcnÿnXnI˛kmaqlnI ]cn]me{Iaw (C.Fkv.
Fw.F^v.) {]Imcw AphZoba√mØ {]hr
ØnIƒ (C.Fkv.Fw.F^v.s‚ hniZmwi߃°v
tNmZyw º¿ 20 ImWpI).
11. _P‰v Xømdm°¬, Bkq{XWw, n¿hlWw
F∂nh FßsbmWv S∏m°pI?
1. sI.F¬.Pn.Fkv.Un.]n.°v Iognep≈ ]≤XnIfpsS
Bkq{XWØnv hntI{µoIrXmkq{XWØns‚
S]Sn{Ia߃ Xs∂bmWv ]n¥pScp∂Xv.
2. s]¿t^ma≥kv {Km‚ v D]tbmKn®v S∏m°p∂
]≤XnIƒ°v Hcp ]mcnÿnXnI˛kmaqlnI N´°qSv
_m[Iam°nbn´p≠v. {]XnIqeamb ]mcnÿnXnI,
kmaqlnI BLmX߃ Hgnhm°pIbmWv
CXpsIm≠v Dt±in°p∂Xv. DZmlcWambn `qan
_ew {]tbmKn®v Gs‰Sp°¬, _methe F∂nh
XSbpI, XÆo¿ØS kwc£WN´ßƒ, XoctZi
]cn]me nbaw XpSßnbh ]men°p∂psh∂v
Dd∏phcpØp∂p.
3. Xt±i kzbw`cW ÿm]߃ Cu t{]mPIvSnp
Iognep≈ km[kma{KnIƒ, tkh߃,
ChbpsS hm߬ {]{Inb SØp∂Xv ]cnjvIcn®
s{]mIyp¿sa‚ v amz¬ (k¿°m¿ DØchv º¿
GO(P)259/2010/LSGD), kamlrX n¿amW N´ßƒ
(k¿°m¿ k¿°pe¿ º¿ 2565/DA/2011/LSGD)
F∂nhsb B[mcam°nbmbncn°pw (CXp
kw_‘n® am¿Kn¿tZi߃ 19˛mw º¿
tNmZyØnpØcambn ¬Inbncn°p∂p).

19. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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12. FßsbmWv dnt∏m¿´nwKv S∏m°pI?
c≠p XcØnep≈ dnt∏m¿´nwKv D≠mbncn°pw.
1. apIfntebv°p≈ dnt∏m¿´nwKv (upward
accountability):
s]¿t^ma≥kv {Km‚ v D]tbmKn®v S∏m°nb
]≤XnIfpsS `uXnI ]ptcmKXnsbbpw aqe[
krjvSnsbbpw Ipdn®v ss{Xamk dnt∏m¿´v
Xømdm°n ]n.Fw.bp.hnv ¬tI≠XmWv
(amXrIm t^m¿am‰v Ap_‘w I.3 ¬ ¬In
bncn°p∂p).
2. Iotgm´p≈ dnt∏m¿´nwKv (downward
accountability)
{]mtZinIamb kpXmcyX h¿≤n∏n°p∂Xn
mbn Pn√m Bkq{XW kanXn AwKoIcn®
hm¿jnI ]≤XnbptSbpw _P‰v dnt∏m¿´nt‚bpw
Hcp kw£n]vXw Hcp amkØnIw
s]mXpP߃°v {Kma/hm¿Uv k`Iƒ hgn
hnXcWw sNøpIbpw s]mXpÿeßfn¬
tm´okv ]Xn∏n°pIbpw thWw.
13. HmUn‰v FßsbmWv SØpI?
Iw]vt{Smf¿ B≥Uv HmUn‰¿ Pd¬ Hm^v
C≥UybpsS (kn.F.Pn) am¿Kn¿t±i߃°pkrXambn
tIcfØnse Xt±i kzbw`cW ÿm]ßfpsS
`cWLSm]camb hm¿jnI _mly HmUn‰v SØmp≈
DØchmZnXzw tem°¬ ^≠v HmUn‰nmWv (F¬.F^v.F).
c≠v L´ßfnembmWv HmUn‰v SØp∂Xv:

20. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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• hm¿jnI [Imcy ]{XnIbpsS bYm¿∞
ÿnXnsb°pdn®p≈ A`n{]mbw cq]oIcn
°phm≥ F¬.F^v.F.sb {]m]vXam°p∂
Xnmbn hm¿jnI [Imcy ]{XnIbpsS HmUn‰v
SØp∂p.
• c≠mwL´Øn¬ CtXØpS¿∂p≈ hniZamb
HmUn‰v SØp∂p. H∂mwL´ HmUn‰ns
ØpS¿∂v nco£W߃ Fs¥¶nepaps≠¶n¬
AXpƒs∏SpØnb HmUn‰v k¿´n^n°‰v
HmUn‰¿am¿ ¬Ip∂p.
Ct‚W¬ HmUn‰v kwhn[mw:
{Kma]©mbØpIfptSbpw apnkn∏men‰nIfptSbpw
Ct‚W¬ HmUn‰v SØm≥ NpaXes∏´ DtZymKÿ≥ tÉv
s]¿t^ma≥kv HmUn‰v Hm^okdmWv (Fkv.]n.F.H.). Xt±i
kzbw`cW ÿm]߃°v e`n°p∂ s]¿t^ma≥kv
{Km‚ v Dt±in°s∏´n´pff Imcy߃°v Xs∂bmWv
sNehgn°p∂Xv F∂pw Xt±ikzbw`cW ÿm]ßfpw
Ap_‘ ÿm]ßfpw t{]mPIvSnv _m[Iamb
[amtPvsa‚ v, kamlcW {]{Inbm kwhn[mw, B¥cnI
nb{¥W N´ßƒ Ch ]n¥pScp∂p F∂pw Dd∏p hcpØp
IbmWv Ct‚W¬ HmUn‰ns‚ Dt±iyw.
14. Xt±i kzbw`cW ÿm]ßfpsS HmUn‰v
A¿lXm amZWvU߃ GsXms°bmWv?
nco£WßfpsS Kuchkz`mhapcn®v HmUn‰v
k¿´n^n°‰pIsf mev hn`mKßfmbn Xncn®ncn°p∂p:
1. hntijWßfn√mØ k¿´n^n°‰v
2. hntijWßtfmSpIqSnb k¿´n^n°‰v
3. {]XnIqe k¿´n^n°‰v

21. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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4. ncmIcW k¿´n^n°‰v
(hniZmwi߃°v Ap_‘w II ImWpI)
• tem°¬ ^≠v HmUn‰v ¬Ip∂ HmUn‰v
k¿´n^n°‰pIƒ 2, 3, 4 hn`mKØn¬ Dƒs∏´
Xmbncn°cpXv. Aßsbmbm¬ {]kvXpX
Xt±i kzbw`cW ÿm]Ønv s]¿t^m
a≥kv {Km‚nv A¿lXbp≠mbncn°p∂X√.
• Hcp n›nX h¿jØn¬ Hcp Xt±i kzbw`cW
ÿm]sØ s]¿t^ma≥kv {Km‚ v e`n°p
∂Xnv A¿lambn {]Jym]n°p∂Xnv
apt∂mSnbmbn ]›mØe AtzjWw (due
diligence) SØnbXmbn t{]m{Kmw amtPvsa‚ v
bqWn‰v km£ys∏SptØ≠Xp≠v. [klmb
Ønv n¿t±in°p∂ Xt±i kzbw`cW
ÿm]߃ t{]m{Kmw Cwπnsat‚j≥
amzen¬ n¿t±in°pwhn[w A¿lXm
amZWvU߃ ]men°p∂ps≠∂v ]n.Fw.bp.
Dd∏phcpØWw.
15. t{]mPŒnse [klmb hnXcWcoXn
F{]ImcamWv?
sI.F¬.Pn.Fkv.Un.]n.bneqsS kwÿmØnv
e`n°p∂ [klmbw Xt±i kzbw`cW ÿm]߃°v
e`yamIp∂ coXn:
1. Xt±i kzbw`cW hIp∏ns‚ {Km‚pIƒ°v
th≠nbp≈ Unam≥Uvknv Iognse
"3604˛00˛200˛94 tImº≥tkj≥ Assk≥
sa‚ vkv ‰p tem°¬ t_mUokv & ]©mbØn
cmPv C≥Ãn‰yqj≥kv' F∂ IW°nØn¬
kwÿm _P‰n¬ Cu ]≤XnbpsS s]¿t^m

22. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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a≥kv {Km‚np≈ XpI hIbncpØn nehn
ep≈ hnIk {Km‚ v ¬Ip∂ coXnbn¬ Xs∂
]©mbØpIƒ°pw apnkn∏men‰nIƒ°pw
e`yam°pw.
2. ]≤XnbpsS a‰v LSI߃ S∏m°p∂Xnp≈
XpI t{]mPŒv amtPvsa‚ v bqWn‰ntebv°v
"2515˛00˛800˛13' F∂ _P‰v IW°nØn¬
e`yam°pw.
3. t{]mPŒns‚ 2, 3, 4 F∂o LSI߃°mbp≈
XpI ta¬∏d™ _P‰v sseneqsS t{]mPŒv
amtPvsa‚ v bqWn‰ns‚ {Sjdn tkhnwKvkv
_m¶v A°u≠ntebv°v am‰pw. ]n.Fw.bp.hns‚
sNehpIƒ°p≈ XpIbpw Cu A°u≠n¬
n∂mWv Is≠ØpI. ]≤XnbpsS 2˛Dw, 3˛Dw
LSI߃ S∏m°mmbn "Ine', "Kn^v‰v',
Fkv.sF.B¿.Un F∂o ÿm]߃°p≈
XpI ]n.Fw.bp. Cu A°u≠n¬ n∂mbncn°pw
¬IpI.
Xt±i kzbw`cW ÿm]߃°v s]¿t^ma≥kv
{Km‚ v e`yam°p∂Xv kw_‘n® a‰p hniZmwi߃:
1. {Kma]©mbØpIƒ°pw apnkn∏men‰nIƒ
°pap≈ s]¿t^ma≥kv {Km‚ v XpI {]kvXpX
ÿm]߃°p≈ {]tXyI {Sjdn A°u≠p
Ifnte°mWv e`yam°pI.
2. tIcf kwÿm k©nX n[nbn¬ n∂pw
tIma¨ tÉv ]ªn°v A°u≠ntebv°v {Km‚ v
XpI am‰s∏Spw. AhnsS n∂pw Hmtcm
{Kma]©mbØnt‚bpw apnkn∏men‰nbptSbpw
t{]mPŒnmbp≈ (apIfn¬ kqNn∏n®) {]tXyI

23. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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{Sjdn A°u≠pIfntebv°v Kc hnIk
UbdŒtd‰vv, ]©mbØv UbdŒtd‰vv F∂nh
aptJ am‰w sNøs∏Spw.
3. Hcn°¬ Cu A°u≠n¬ cPnÿ sNbvXp
Ign™m¬ Hmtcm CS]mSpw kwÿm A°u
≠nse sNehmbn´mbncn°pw IW°m°s∏SpI.
4. Xt±i kzbw`cW ÿm]ßfpsS Cu
A°u≠pIfn¬ n∂pw h¿jmhkmw
sNehgn°mØ _m°n XpI ASpØ kmº
ØnIh¿jtØ°vv "Iymcn Hmh¿' sNøs∏Spw.
5. C{]Imcap≈ _m°n XpI kwÿm k©nX
n[nbnte°v XncnsIsbSp°mmhn√. F∂m¬
]≤XnbpsS Imemh[n Xocptºmƒ _m°n
hcp∂ XpI Xncn®St°≠n hcpw.
16. Imcytijn hnIkØn¬ Fs¥√mw
Dƒs∏´ncn°p∂p?
• hntI{µoIrXmkq{XWw S∏m°p∂Xn¬
tIcfØnse Xt±i kzbw`cW ÿm]߃
sa®s∏´ Imcytijn ssIhcn®n´p≠v. CXns
IqSpXepb¿∂ XeØn¬ FØn°p∂Xnmbn
nehnep≈ kwhn[mßfpw apjyhn`h
tijnbpw sa®s∏SpØp∂Xnv Xt±i kzbw
`cW ÿm]ßfpsS Imcytijn hnIkn∏nt°
≠Xp≠v.
• ]cnioe {]{Inb IqSpX¬ imkv{Xobam°p
∂Xnv th≠n kwÿmXeØnep≈ Imcy
tijn hnIk "kv{Sm‰Pn'bpw Xt±i kzbw

24. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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`cW ÿm]ßfpsS "I∏mkn‰n oUvkv
Ak vsa‚pw' SØp∂XmWv.
• Hcp tªm°ns‚ Iogn¬ hcp∂ Xt±ikzbw`cW
ÿm]߃°v klmbw ¬Ip∂Xnmbn Hcp
tªm°nv Hcp F©nob¿ D≠mbncn°pw.
t{]mPIvSns‚ [klmbw e`n°p∂
]≤XnIfpsS SØn∏ns‚ ta¬tm´Ønpw
hniZamb ]≤XntcJ (Un.]n.B¿) Xømdm°p
∂Xnpw Cu F©nob¿am¿ {Kma]©mbØp
Itfbpw apnkn∏men‰nItfbpw klmbn°pw.
F©nob¿amcpsS bm{Xm_Ø t]mepff
{]h¿Ø sNehpIƒ t{]mPIvSn¬ n∂mbn
cn°pw ¬IpI.
• ]cnioe {]{Inb hyhÿm]nXam°p∂
Xnmbn hnhn[ Xcw amzepIƒ, Sqƒ In‰pIƒ
F∂nh hnIkn∏n°pIbpw _‘s∏´
]cnioeØnv th≠n samUyqfpIƒ Xømdm
°pIbpw amÿ ]cnioeIcpsS ]cnioew
SØpIbpw sNøp∂XmWv.
• ]n.Fw.bp.hnv th≠n "Ine', Fkv.sF.B¿.Un
F∂o ÿm]ßfpsS Imcytijn sa®s∏Sp
Øp∂Xnmbn A[nIambn ^m°¬‰n AwK
ßsf ¬IpIbpw nehnep≈ ^m°¬‰n AwK
ßsf kpk÷cm°p∂Xnp≈ B[pnI
kt¶X߃ {]tbmPs∏SpØpIbpw sNøp∂
XmWv.
• ]n.Fw.bp.hnv th≠n "Ine', Fkv.sF.B¿.Un.
F∂o ÿm]߃ Xmsg∏dbp∂h Xømdm°p
∂XmWv.

25. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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1. "Ine'
Xmsg∏dbp∂ amzepIƒ:
i. πmnwKv
ii. _P‰v
iii. A°u≠v amtPvsa‚ v
iv. ^nm≥jy¬ amtPvsa‚ v
v. HmUn‰v
vi. ]ªnIv h¿°vkv & sabn‚≥kv
vii. Ak‰v amtPvsa‚ v
viii. amtPvsa‚ v Hm^v {Sm≥kvt^¿Uv
C≥Ãn‰yqj≥kv & tem°¬ k¿hokv
sUenhdn
ix. s{]mIyp¿sa‚ v
x. Hm^okv amtPvsa‚ v
xi. {Koh≥kv dn{U ¬
xii. ]ªnIv dnt∏m¿´v
• ]n.B¿.F., C.Fkv.Fw.F^v. F∂nhbpsS
SqƒIn‰v Xømdm°p∂Xnpff klmbw
evIpI.
2. tÉv C≥Ãn‰yq´v Hm^v dqd¬ sUhe]vsa‚ v
(Fkv.sF.B¿.Un.)
• tkmjy¬ HmUn‰ns‚ SqƒIn‰v Xømdm°p∂
Xnpff klmbw evIpI.
3. C≥^¿taj≥ tIcf anj≥ (sF.sI.Fw)
• C˛KthW≥kv kwhn[mßfpw A°u≠nwKv
kwhn[mhpw S∏m°p∂Xnmbn Xt±ikzbw
`cW ÿm]ßsf klmbn°mpff sF.sI.
FΩns‚ Imcytijn h¿≤n∏n°p∂Xnv
t{]mPIvSv klmbn°pw.

26. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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• CXns‚ `mKambn Hmtcm tªm°npw Hmtcm
A°u≠‚ v˛Iw˛sF.Sn. kvs]jyenÃns
sF.sI.Fw. hgn Xm¬°menIambn nban°p
∂XmWv.
17. Xt±i kzbw`cW kwhn[mØns‚
kwÿmk¿°m¿ XeØnep≈ tamWn‰
dnwKv i‡ns∏SpØp∂sXßs?
tIcfØnse {Kma]©mbØpIfptSbpw apnkn
∏men‰nIfptSbpw {]h¿Øw tamWn‰¿ sNøp∂Xnp≈
kwhn[mw i‡ns∏SpØmmbn Xmsg∏dbp∂ LSI߃
]≤Xn hn`mhw sNøp∂p.
hnhctiJcw:
{Kma]©mbØpIfntebpw apnkn∏men‰nIfntebpw
F√m {]mYanI hnhcßfpw ASßnb Hcp hnhc
tiJcØnv t{]mPIvSv cq]w sImSp°p∂XmWv (DZm:
PkwJy, D]Poh hyhÿ, sXmgn¬, hnZym`ymkw,
PehnXcWw, ipNnXzw, _P‰v sNehv, `uXnI
BkvXnIƒ). 2001, 2011 sk≥kkpIƒ, AUvann
kvt{S‰ohv tcJIƒ, kwÿm HmUn‰pIƒ, hnhn[
hIp∏pIƒ F∂nhbn¬ n∂pamWv hnhc߃
tiJcn°pI. sh_v A[njvTnXamb Cu hnhctiJcw
s]mXpP߃°v e`yambncn°pw. Cu kwhn[mw
]cn]men°p∂Xnp≈ DØchmZnXzw Uosk≥{Ssse
tkj≥ Amenknkv sk√nmWv (Un.F.kn).
KpemØn C≥Ãn‰yq´v Hm^v ^nm≥kv B‚ v SmIvtk
jnemWv Un.F.kn. ÿm]n®n´p≈Xv.

27. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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tkh {]Zm k¿th:
Xt±i kzbw`cW ÿm]߃ ¬Inhcp∂
tkhßsf kw_‘n®v ]uc≥amcpsS kwXr]vXn
sb°pdn®v Hcp k¿th SØp∂XmWv. ]pdta
n∂p≈ Hcp ÿm]ØnsbmWv k¿th SØm≥
NpaXes∏SpØp∂Xv.
t{]mPŒv hnebncpج:
H∂mwLSIamb s]¿t^ma≥kv {Km‚ v D]tbmKn®p≈
hnIk {]h¿ØßfptSbpw c≠mwLSIamb
Imcytijn hnIkØnt‚bpw KpWnehmcw
hnebncpØp∂Xnmbn c≠pXcw k¿t∆Iƒ
SØp∂XmWv. s]¿t^ma≥kv {Km‚ v D]tbmKn°pI
hgn s]mXpP߃°v e`yamb sa®s∏´ s]mXp
tkh߃, tkhßfpsS hym]vXn, kmt¶XnI
KpWnehmcw, {]h¿Ø˛]cn]me kwhn[mw,
kpc£m kwhn[mw XpSßnbh hnebncpØs∏Spw.
Uosk≥{Sssetkj≥ Amenknkv sk¬
(Un.F.kn):
Un.F.kn. Xmsg∏dbp∂ NpaXeIƒ n¿hln°p
∂XmWv:
1. {Kma]©mbØpItfbpw apnkn∏men‰nItfbpw
kw_‘n°p∂ hnhc tiJcw D≠m°pI.
2. hm¿jnI kmºØnI dnt∏m¿´pw b]camb
hnjb߃ kw_‘n® ]Tßfpw Xømdm
°pI; Xt±i kzbw`cW ÿm]ßfpsS
kmºØnIhpw ÿm]]chpamb hnjbßsf
°pdn®v kwÿm k¿°mcnpw kwÿm
[Imcy IΩojpw Bhiyamb b]camb
hniIe߃ ¬IpI.

28. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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18. ]≤Xnbnse kamlcW (Procurement)
{]{InbbpsS ASnÿmw F¥mWv?
sI.F¬.Pn.Fkv.Un.]n.°v Iognep≈ kamlcW
{]{Inb km[kma{KnIƒ°pw tkh߃°pambp≈
]pXp°nb kamlcW amzentbpw Xt±i kzbw`cW
ÿm]߃°v nehn¬ _m[Iamb acmaØp]Wn
Iƒ°p≈ N´ßtfbpw B[mcam°nbmbncn°pw.
19. ]≤XnbpsS `mKamb kamlcW {]{In
bbv°p≈ am¿Kn¿t±i߃ Fs¥ms°
bmWv?
s]¿t^ma≥kv {Km‚ v D]tbmKn®v n¿∆ln°
s∏Sp∂ ]≤XnIƒ°v Bhiyamb km[kma{KnIfptSbpw
acmaØv {]hrØnIfptSbpw tkhØnt‚bpw kamlcWw
kw_‘n® am¿Kn¿t±i߃ {]mYanIambn Xmsg∏d
bp∂hbmWv:
1. k¿°m¿ DØchv º¿ GO(P)259/2010/LSGD
{]Imcw S∏mb Xt±i kzbw`cW
ÿm]߃°p≈ kamlcW amz¬.
2. k¿°m¿ k¿°pe¿ º¿ 2565/DA/2011/LSGD
{]Imcw kamlcn°s∏´ Xt±i kzbw`cW
ÿm]߃°p≈ acmaØv {]hrØnIƒ
°p≈ dqfpIfpsS kamlcWw.
F∂m¬ sI.F¬.Pn.Fkv.Un.]n.bnse s]¿t^m
a≥kv {Km‚ v D]tbmKn°p∂ kmlNcyßfn¬ apIfn¬
kqNn∏n® nbamhen°p ]pdsa _m[Iamb a‰v
n_‘Iƒ ChbmWv:
1. Izt´j≥hgn km[kma{KnIƒ hmßptºmƒ
Ipd™]£w aq∂v Izt´jpIsf¶nepw
e`yam°Ww.

29. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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2. Izt´j≥ tm´okn¬ km[kma{KnIfpsS
hnhcWhpw Bhiyamb Afhv/FÆw
(e`yamt°≠ ÿew, kab]cn[n) F∂nhbpw
acmaØv {]hrØnIfmsW¶n¬ AhbpsS
kmt¶XnI hnhc߃ (Specifications), ]q¿Øn
bmt°≠ kab]cn[n F∂nhbpw hy‡ambn
n¿t±in®ncnt°≠XmWv.
3. Izt´jpIƒ IØv cqt]Wtbm, ^mIvkv, C--
_nÕnwKv XpSßnb CeIvt{SmWnIv kwhn[m
ßfneqsStbm ka¿∏n°mhp∂XmWv.
4. km[mcWKXnbn¬ Z¿Lmkv ZmbIcpambn
o°pt]m°v N¿® ]mSn√.
5. tI{µk¿°mcns‚ DGS&D td‰v tIm¨{SmŒv
D]tbmKnt®m tIcfm saUn°¬ k¿hokkv
tIm¿∏tdjs‚ td‰v tIm¨{SmŒv D]tbmKnt®m
22,25,000 cq] hsc km[ kma{KnIƒ
hmßmhp∂XmWv. a‰v td‰v tIm¨{SmŒpI
sfm∂pw kzoImcya√.
6. kamlcW {]{InbIfpsS F√m Ap_‘
tcJIfpw sI.F¬.Pn.Fkv.Un.]n.bpsS
]q¿ØoIcWØnv tijw c≠psIm√w hsc
]q¿Æambn kq£n°Ww. Hmtcm ÿm]
Ønepw IcmdpIfpsS Hcp cPnÿ kq£nt°
≠Xpw BbXv ]cntim[Iƒ°v e`yam°p
Ibpw sNtø≠XmWv.
7. tÃm°v cPnÿ, Ak‰v cPnÿ F∂nh n¿_
‘ambpw kq£n°Ww/]cn]men°Ww.
8. F√m tcJIfpw hnhn[ HmUn‰pIƒ°v e`yam°
Wsa∂v ]≤Xnbnse F√m ]¶mfnItfbpw
Adnbn®ncn°Ww.

30. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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20. ]mcnÿnXnI˛kmaqlnI ]cn]me{Iaw
(ESMF) F∂mse¥v?
]≤XnIƒ ]cnÿnXnnbaßfpw kmaqlnI kpc£m
amZWvUßfpw ]men°p∂p F∂pw n¿±njvS {]hrØnIƒ
]cnÿnXn°v tIm´ap≠m°p∂n√ F∂pw Dd∏m°p
∂Xnp≈ kpc£m{Iaw (safeguard) BWv ]mcnÿnXnI˛
kmaqlnI ]cn]me{Iaw.
21. ]mcnÿnXnI˛kmaqlnI ]cn]me{Iaw
(ESMF) F¥nv? AXns‚ Dt±iy߃
Fs¥√mw?
C.Fkv.Fw.F^ns‚ Dt±iy߃ Xmsg∏dbp
∂hbmWv:
1. ]≤XnIƒ ]cnÿnXn nbaßfnse hyhÿ
Ifpw kmaqlnI kpc£m amZWvUßfpw
]men°p∂p F∂pd∏p hcpØpI.
2. {]k‡amb kpc£m am¿Kn¿t±i߃
tN¿Øv ]≤Xn ]cnjvIcn°pI.
3. ]≤XnbpsS ]mcnÿnXnI BLmX n¿Æbhpw
kmaqlnI˛kpc£m ]cntim[bpw SØpI.
4. ]cnÿnXn°pw kmaqlnI kpc£bv°pw
lmnIcamb {]hrØnIfps≠¶n¬ Ahbv
°p≈ ]cnlmc n¿t±i߃ ]≤XnbpsS
`mKam°pI.
5. n¿∆lW L´Øn¬ ]≤Xnbn¬ Iq´nt®¿°
s∏´ kpc£m n¿t±i߃ S∏m°s∏Sp∂p
F∂v Dd∏m°pI.

31. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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22. C.Fkv.Fw.F^ns‚ LSI߃ Fs¥√mw?
1. ]cnÿnXn nbaßfptSbpw kmaqlnI
kpc£m hyhÿIfptSbpw ASnÿmØn¬
]≤XnIfpsS tbmKyXm n¿Æbw
2. ]cnÿnXn ]cn]me n¿t±i߃ Dƒs∏SpØn
]≤Xn ]cnt]mjn∏n°¬
3. ]cnÿnXn BLmX n¿Æbhpw kmaqlnI
kpc£m ]cntim[bpw SØn ]≤Xn
]cnÿnXn˛kmaqlnI kpc£m kulrZam°¬
4. ]mcnÿnXnI˛kmaqlnI kpc£m ]cntim[m
{Iaw hyhÿm]nXam°¬
5. Imcytijn hnIkw km[yam°¬
6. ]≤Xn n¿∆lW nco£W kwhn[mw
{]mh¿ØnIam°¬.
23. C.Fkv.Fw.F^v. {]mh¿ØnIam°p∂
sXßs?
1. ]mcnÿnXnI˛kmaqlnI kpc£bpsS
ASnÿmØnep≈ tbmKyXm n¿Æbw
]≤Xn S∏m°ptºmƒ kmaqlnI kpc£m
hyhÿbpambn _‘s∏´ {][ms∏´
GsX¶nepw N´ßƒ ]men°s∏SmsXbpt≠m
F∂v ]cntim[n°Ww. DZmlcWambn
nbahnt[ba√mØ `qan Gs‰Sp°¬,
_methe XpSßnb Imcy߃ ]≤Xnbn¬
hn`mhw sNbvXn´ps≠¶n¬ Ah ]cnlcn°
s∏SpItbm, ]≤Xn ths≠∂p shbv°pItbm
th≠nhcpw. AXpt]mse, Xockwc£W taJem

32. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
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nb{¥W߃, hw]cnÿnXn nb{¥W߃,
Ncn{X˛kmwkvImcnI kwc£nX nb{¥W
߃, ]cnÿnXn aenoIcW nb{¥W߃
XpSßnbh ]men°s∏SmØ ]≤XnIƒ
Hgnhm°pItbm am‰Ønp hnt[bam°pItbm
th≠nhcpw. CØcØnep≈ tbmKyXm
n¿ÆbamWv Cu kpc£m{IaØnse BZy
LSIw.
2. ]≤XnIfpsS ]cnÿnXn _‘nX ]cnt]m
jWw
Xt±i kzbw`cW ÿm]߃ n¿t±in°p∂
]e ]≤XnIƒ°pw sNdptXm CSØctam Bb
]mcnÿnXnI˛kmaqlnI BLmXamWv
{]Xo£n°mhp∂Xv. Chbn¬ sNdnb ]cnÿnXn
BLmXw am{Xap≠mImhp∂ Nne ]≤XnIsf
efnXamb ]cn]me n¿t±i߃ tN¿Øv
n¿∆lWtbmKyam°mw. CtXmsSm∏w `qan
Gs‰Spt°≠n hcp∂psh¶n¬ ]ment°≠Xpw
Ahi hn`mKßsf ]cnc£n°p∂Xnpap≈
amZWvUßfpw ]ment°≠XmWv. sNdnb
sI´nS n¿amWw, Pe kwc£W n¿anXnIƒ,
BtcmKy taJem ÿm]߃ XpSßnb
]≤XnIfn¬ C{]Imcw efnXamb ]cnÿnXn
]cn]me n¿t±i߃ tN¿Øv ]≤Xn ]cnjvI
cn°mw.
3. ]cnÿnXn BLmX n¿Æbhpw ]≤Xn
]cnt]mjWhpw
CSØcw BLmXw D≠m°mhp∂ ]≤XnIƒ
Hcp nb{¥nX ]cnÿnXn BLmX ]TØnp

33. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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hnt[bamt°≠XmWv. CXnmbn ]≤Xnbn¬
Dƒs∏SpØnbn´pff hnhn[ {]hrØnIƒ
`q˛Pe˛hmbp˛ssPh˛kmaqlnI ]cnÿnXn
Ifnep≠m°mhp∂ BLmX߃ Is≠Øp∂
Xnpw Ah ]cnlcn°p∂Xnpw th≠
n¿t±i߃ cq]s∏SpØp∂Xnpapff
efnXamb coXnimkv{Xw D]tbmKs∏SpØm
hp∂XmWv. IqSmsX `qan Gs‰Sp°p∂Xpambn
_‘s∏´pw Ahihn`mKßsf ]cnc£n
°p∂Xpambn _‘s∏´papff amZWvU߃
]ment°≠XmWv.
4. ÿm] kwhn[mw, ]cntim[m{Iaw
nehn¬ Xt±i kzbw`cW ÿm]߃
]≤Xn cq]oIcWØnpw, AwKoImcØnpw,
n¿∆lWØnpw D]tbmKn°p∂ AtX
ÿm] kwhn[mamWv ]mcnÿnXnI˛
kmaqlnI kpc£m{Iaw S∏m°p∂Xnpw
D]tbmKn°p∂Xnpt±in®n´p≈Xv. ]≤Xn
cq]s∏SpØptºmƒ taJem h¿°nwKv {Kq∏v
Xs∂ ]≤XnbpsS tbmKyXm n¿Æbw
SØpIbpw ]mcnÿnXnI˛kmaqlnI kpc£m
amZWvU߃ tN¿Øv ]≤Xn ]cnt]mjn∏n
°mhp∂XpamWv. D≠mtb°mhp∂ ]cnÿnXn
{]iv߃ ]cnlcn°p∂Xnpff ]cnlmc
]cn]me n¿t±i߃ Dƒs∏SpØn ]≤Xn
]cnt]mjn∏n®v kmt¶XnI ]cntim[m
kanXn°v ka¿∏n°mw. kmt¶XnI ]cntim
[m kanXn ]mcnÿn XnI˛kmaqlnI kpc£m
{IaØns‚ IrXyX ]cntim[n®v AwKoIcn
°pIbpw am‰ßƒ th≠Xps≠¶n¬ AXv

34. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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n¿t±in°pIbpw sNøpw. tªm°vXeØn¬
nbanXmIp∂ F≥PnobdpsS tkhw Cu
kpc£m{Iaw ssIImcyw sNøp∂Xnmbpw
e`yamIp∂XmWv. C{]Imcw AwKoImcw
e`n°p∂ ]≤XnIƒ S∏m°ptºmƒ
]cnÿnXn ]cn]me n¿t±ißfpw kmaqlnI
kpc£m amZWvUßfpw ]men°p∂p
F∂pd∏p hcpØp∂Xnpff coXnbpw n¿t±in
°s∏´n´p≠v.
5. Imcytijn hnIkw
Xt±i kzbw`cW ÿm]߃ S∏m°p∂
]≤XnIƒ°v ]mcnÿnXnI kzm[o
hnebncpج BhiyamsW∂ hyhÿ
nehneps≠¶nepw CXv th≠ coXnbn¬
{]tbmKØn¬ hcpØnbncp∂n√. Cu
]›mØeØn¬ {Kmak`m {]h¿ØI¿,
P{]Xnn[nIƒ, DtZymKÿ¿, h¿°nwKv {Kq∏v
AwK߃, kmt¶XnI ]cntim[m kanXn,
Pn√m Bkq{XWkanXn AwK߃ F∂nh¿
s°√mw Xs∂ ]mcnÿnXnI kmaqlnI
kpc£m{IaØns‚ hnhn[hi߃ Dƒs∏Sp
Ønbpff ]cnioew e`yam°p∂XmWv.
6. n¿∆lW nco£W kwhn[mw
]≤Xn cq]oIcn°ptºmgpw AwKoImcw ¬Ip
tºmgpw n¿∆lWw SØp∂ L´Ønepw
]cnÿnXn ]cn]meØnpw kmaqlnI
kpc£bv°pw th≠ n¿t±i߃IqSn
tN¿°p∂p F∂pw Ah S∏m°p∂psh∂pw
Dd∏m°p∂ hm¿jnI dnt∏m¿´v n¿_‘amWv.

35. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
35
AtXmsSm∏w Xs∂ ]mcnÿnXnI kmaqlnI
kpc£m n¿t±i߃ S∏m°pI hgn Cu
taJebnep≠mIp∂ KpW]camb am‰ßƒ
]cntim[n®v ]≤XnbpsS n¿∆lW KpWXbpw
hm¿jnIambn hnebncpØp∂XmWv.

36. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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36
Ap_‘w I
k¿°m¿ DØchv

37. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
37

38. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
38

39. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
39

40. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
40

41. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
41
Ap_‘w I.1
s]¿t^ma≥kv {Km‚v D]tbmKn®v S∏m°mmhmØ
{]hrØnIfpsS enÃv

42. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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Ap_‘w I.2
Model Resolution to be Taken by the
Participating GPs and Municipalities

43. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
43

44. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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Ap_‘w I.3
sI.F¬.Pn.Fkv.Un.]n. hnlnXw hnntbmKn®v
S∏nem°p∂ ]cn]mSnIfpsS ]ptcmKXn dnt∏m¿´v

45. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
45
Ap_‘w II
HmUn‰v k¿´n^n°‰v
k¿°p-e¿ º¿ 2/2008 25-˛02-˛2008 tem°¬ ^≠v HmUn‰v Ub-d-Œ¿
1. HmUn‰v k¿´n-^n-°-‰v:
Hcp ÿm]--Øns‚ hm¿jnI [-Im-cy tÉvsa‚ v
(A°u-≠v) ]cn-tim-[n-®-Xn-p-tijw B A°u-≠n-s-∏‰n
Hcp A`n-{]m-bhpw (opinion) Hcp dnt∏m¿´pw Xøm-dm-t°-≠Xv
HmUn-‰-dpsS DØ-c-hm-Zn-Ø-am-Wv. hm¿jnI [-Im-cy
tÉvsa‚n-s-∏‰n Hcp Ãm≥tU¿Uv t^m¿am-‰n-emWv HmUn‰v
A`n-{]mbw tcJ-s∏-Sp-tØ-≠-Xv. C{]-Imcw Xøm-dm-°p∂
HmUn‰v A`n-{]mbw HmUn‰v k¿´n-^n-°‰v F∂ t]cn¬ _‘-
s∏´ ÿm]--Ønp ¬Ip-∂p. hm¿jnI [-Im-cy
tÉvsa‚n-tm-sSm∏w Cu k¿´n-^n-°‰v IqsS tN¿°p-tºm-
gmWv Hcp A°u≠v HmUn-‰¿ km£-y-s∏-Sp-Ønb A°u≠v
Bbn-Øo-cp-∂-Xv. CXn-p-]p-dsa HmUn‰v dnt∏m¿´pw ÿm]--
Ønp evIp-∂p. _‘-s∏´ as‰-√m-h¿°pw ]I¿∏p-Ifpw
evIp-∂p.
2. hnhn-[-Xcw HmUn‰v k¿´n-^n-°-‰p-Iƒ:
HmUn‰v k¿´n-^n-°-‰p-Iƒ mep-X-c-Øn-em-Wv.
2.1. hnti-j-W-ß-fn-√mØ k¿´n-^n-°‰v (Unqualified Certificate)
hm¿jn-I-[--Im-cy tÉvsa‚ns kw_-‘n®v kmc-h-
Ømb F√m Imc-y-ß-fnepw (in all material respects)
HmUn-‰¿ kwXr-]vX-m-sW-¶n¬ Cu k¿´n-^n-°‰v
¬Ip∂p. AXm-b-Xv, kzo-Im-c-y-amb A°u-≠nwKv
coXnbpw b-ßfpw ]men®pw nb-a-ßfpw N´-ßfpw
Ap-im-kn-°p∂ coXn-bn-ep-am-bn-cn-°Ww A°u≠v
Xøm-dm-°n-bn-cn-°p-∂-Xv. AXn-m¬ Xs∂ AXp ym-
b-amb coXn-bn¬ hni-z-k-o-b-am-bn-cn°pw (reasonably
reliable).

46. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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2.2 hnti-j-W-tØm-Sp-Iq-Snb k¿´n-^n-°‰v (Qualified Certificate)
hm¿jnI [-Im-c-y-tÃ-‰vsa‚n¬ kmc-h-Ømb sX‰p-
≠m-Ip-tºm-gmWv C{]-Im-c-ap≈ k¿´n-^n-°‰v ¬Ip-
∂-Xv. CXp c≠p-X-c-Øn-em-Imw. 1. GsX-¶nepw XpIsb/
XpI-Isf∏‰n HmUn-‰¿°v hy-‡-amb [mcW e`n-°p-
∂n√ (uncertainty) AYhm 2. GsX-¶nepw XpIsb/
XpI-I-sf-∏‰n HmUn-‰¿°v hy-‡-amb hntbm-Pn-∏p-≠m-
Ip∂p (disagreement). Cu hy-X-ymkw kmc-h-Øm-bn-
cn°pw (material) AY-hm {]m[m--y-ap-≈-Xm-bn-cn-°pw.
F¶nepw ASn-ÿm--]-c-ambn A°u-≠ns _m[n-°p-
∂-Xm-bn-cn-°p-I-bn√ (not fundamental in understanding
the accounts).
2.3 ncm-I-cW k¿´n-^n-°‰v (Disclaimer Certificate)
hm¿jnI [-Im-cy tÉvsa‚n-s-∏‰n samØ-Øn¬
A`n-{]mbw ]d-bm≥ HmUn-‰¿°v km≤-y-a-√msX hcp-
tºm-gmWv C{]-Im-c-ap≈ k¿´n-^n-°‰v ¬tI-≠n-h-cp-
∂-Xv. CXn-p-Im-cWw ASn-ÿm--]-c-amb (fundamental)
Imc-y-ß-fn¬Øs∂ hy-‡-X-bn-√m-bva-bm-Wv. hnti-j-
W-tØm-Sp-Iq-Snb (Qualified) k¿´n-^n-°‰v t]mepw
¬Im≥ Ign-bm-sX-h-cp-tºmƒ Cu k¿´n-^n-°‰v
¬Ip∂p.
2.4 {]Xn-Iqe k¿´n-^n-°‰v (Adverse Opinion)
ASn-ÿm--]-c-amb (fundamental) Imc-y-ß-fn¬ hntbm-
Pn∏v (disagreement) D≠m-Ip-tºm-gmWv Cu k¿´n-^n-
°‰v ¬Ip-∂-Xv. hm¿jnI [-Im-cy tÉvsa‚ v Akzo-
Im-c-y-am-sW∂v HmUn-‰¿ hy-‡-am-°p-∂p.
3. k¿´n-^n-°-‰ns‚ amXrI
HmUn‰v k¿´n-^n-°-‰nv c≠p `mK-ß-fp-≠m-bn-cn-°pw.
3.1 H∂mw `mKw
HmUn-‰ns‚ hym]vXn (scope of audit): Xmsg-∏-d-bp∂
Imcy-߃ Cu `mK-Øp-≠m-bn-cn-°pw.

47. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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47
1. HmUn‰v sNbvXXv GXp [-Im-cy tÉvsa‚m-sW-∂-Xv;
2. HmUn‰v sNøm-p≈ A[n-Imcw e`n-®Xv GXp nb-a-
{]-Im-c-am-sW-∂v;
3. HmUn‰v S-Øp-∂-Xnv Ah-ew-_n-®Xv GXv HmUn-‰nwKv
Ãm≥tU¿Uv BsW-∂v.
3.1.1. H∂mw-`m-K-Øns‚ amXrI
1984se tIc tem°¬ ^≠v HmUn‰v nb-a-Øns‚
memw hIp∏pw 1994-˛se tIcf ]©m-bØv cmPv
nb-a-Øns‚ 215-˛mw hIp∏pw Ap-k-cn®pw ]©m-
bØv cmPv ÿm]--ß-fpsS HmUn-‰n-p-th≠n
Iw]vt{Sm-f¿ B‚ v BUn-‰¿ P-d¬ n¿t±-in®
HmUn-‰nwKv Ãm≥tU¿Up-Iƒ Ah-ew-_n®pw
................. {Kma/tªm°v/Pn√m ]©m-b-Øns‚ ...............
se hm¿jnI [-Im-c-y-tÃ-‰vsa‚ v ]cn-tim-[n-®-Xmbn
Rm≥ km£-y-s∏-Sp-Øp-∂p.
(Ip-dn-∏v: Xr]vXn-I-c-ambn HmUn‰v S-Øp-∂-Xn-m-h-
i-y-amb F√m hnh-c-ßfpw hni-Zo-I-c-W-ßfpw HmUn-
‰¿°p e`n-®n-s√-¶n¬ A°m-cyw ChnsS FSp-Øp-]-
d-b-Ww)
3.2.c≠mw-`mKw ˛ HmUn-‰-dpsS A`n-{]mbw (Auditors opinion)
Xmsg-∏-d-bp∂ Imc-y-߃ Cu `mK-Øp-≠m-bn-cn-°pw.
1. HmUn-‰np hnt[-b-amb ÿm]--Øns‚ t]cv
2. [-Im-cy tÉvsa‚ns‚ Imew (period)
3. [-Im-c-y-tÃ-‰vsa‚ v GXp nb-aw, N´w, DØ-c-hp-{]-
Im-c-amWv Xøm-dm-°n-b-sX-∂v.
3.2.1 hnti-j-W-ß-fn-√mØ k¿´n-^n-°‰v (Unqualified Certificate)
1. HmUn-‰ns‚ hym]vXn (J-WvUnI 3.1.¬ ¬In-b-Xp-
t]mse)
2. HmUn-‰-dpsS A`n-{]mbw
"Fs‚ A`n-{]m-b-Øn¬ hm¿jnI [-Im-cy tÉvsa‚ v
............................... {Kma/tªm°v/Pn√m ]©m-b-Øns‚

48. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
48
...................... se hc-hp-sN-ehp IW-°p-Isf icn-bmb
coXn-bn¬ Ah-X-cn-∏n-°p-∂p. CXp Xøm-dm-°n-bXv
1985se tIcf ]©m-bØv cmPv nb-a-Øn-s‚ 215˛mw
N´hpw 2003 Pq¨ 12 se Pn.-H.(-]n) 319/2003/^n≥
º¿ k¿°m¿ DØ-chpw Ap-k-cn-®m-Wv.'
3.2.2 hnti-j-W-tØm-Sp-Iq-Snb k¿´n-^n-°‰v (Qualified Certificate)
Nne XpI-I-sf-∏‰n hy-‡-amb [mcW e`n-°m-Xn-cn-
°p-tºmƒ (Uncertainity qualification)
1. HmUn-‰n-s‚ hym]vXn (J-WvUnI 3.1 tm°p-I)
2. HmUn-‰-dpsS A`n-{]mbw
Fs‚ dnt∏m¿´nse .............. JWvUn-I-I-fn¬ hni-
Zo-I-cn-®n-´p-≈-Xp-t]mse Fn°v .................... kw_-
‘n®v hchv/sNehv ]q¿Æ-ambn ]cn-tim-[n-°m≥
km[n-®n-√. C°m-c-y-sam-gnsI Fs‚ A`n-{]m-b-Øn¬
hm¿jnI [-Im-cy tÉvsa‚ v.................. ]©m-b-
Øns‚ ....................... se hc-hp-sN-e-hp-Isf icn-bmb
coXn-bn¬ Ah-X-cn-∏n-°p-∂p. CXp Xøm-dm-°n-bXv
1994 se tIcf ]©m-bØv cmPv nb-a-Øns‚ 215-
˛mw hIp∏pw 2003 Pq¨ 12se 319/2003/^n≥ º¿
k¿°m¿ DØ-chpw Ap-k-cn-®m-Wv.
Nne XpI-I-sf-∏‰n hntbmPn∏p≠mIp-tºmƒ
(Disagreement qualification)
1. HmUn-‰ns‚ hy]vXn (J-WvUnI 3.1. tm°p-I)
2. HmUn-‰-dpsS A`n-{]mbw
"Fs‚ dnt∏m¿´nse .................. JWvUn-I-I-fn¬ hni-
Zo-I-cn-®n-´p-≈-Xp-t]mse................ cq]-bpsS hchv/
sNehv Hgn-®m¬, Fs‚ A`n-{]m-b-Øn¬ hm¿jnI
[-Im-cy tÉvsa‚ v ................ ]©m-b-Øns‚
................. se hc-hp-sN-e-hp-Isf icn-bmb coXn-bn¬
Ah-X-cn-∏n-°p-∂p. CXp Xøm-dm-°n-bXv 1994-˛se
tIcfm ]©m-bØv cmPv nb-a-Øns‚ 215-˛mw
hIp∏pw 2003 Pq¨ 12se 319/2003/^n≥ º¿
k¿°m¿ DØ-chpw Ap-k-cn-®m-Wv.'

49. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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49
3.2.3 ncm-I-cW k¿´n-^n-°‰v (Disclaimer Certificate)
1. HmUn-‰ns‚ hym]vXn (J-WvUnI 3.1. tm°p-I)
2. HmUn-‰-dpsS A`n-{]mbw
"Fs‚ dnt∏m¿´nse .................. JWvUn-I-I-fn¬ kqNn-
∏n®-Xp-t]mse Bh-i-y-amb F√m hnh-c-ßfpw
Fn°p e`n-®n-√. Cu kml-N-c-y-Øn¬ ]©m-b-
Ønp e`n-t°≠ hcp-am--Øn¬ Ipdhp h∂-Xp-aq-
e-ap≈ „w h∂n-´p-s≠∂pw sNe-hmb XpI-Iƒ
icn-bmb Dt±-i-y-߃°p-th-≠n-bmtWm hnn-tbm-
Kn-®-sX∂pw Cu hm¿jn-I-[--Im-cy tÉvsa‚ v
............... ]©m-b-Øns‚ ............... se hc-hp-sN-e-hp-
Isf icn-bmb coXn-bn¬ Ah-X-cn-∏n-°p-∂psht∂m
D≈ A`n-{]mbw tcJ-s∏-Sp-Øm≥ km≤-y-a-√.
3.2.4 {]Xn-Iqe k¿´n-^n-°‰v (Adverse Certificate)
1. HmUn-‰ns‚ hy]vXn (J-WvUnI 3.1 tm°p-I)
2. HmUn-‰-dpsS A`n-{]mbw
"Fs‚ dnt∏m¿´nse .............. JWvUn-I-I-fn¬ {]Xn-
]m-Zn-®n-´p-≈-Xp-t]m-se, nb-a-ßfpw DØ-c-hp-Ifpw
]men-°p-∂-Xnse ]cm-Pbw ImcWw hcp-am--„w
D≠m-bn-´p-s≠∂pw A-[n-Ir-X-am-°nb Imc-y-ß-ƒ-
°p-th-≠n-b√ XpI-Iƒ sNehp sNbvX-sX∂pw Cu
hm¿jnI [-Im-cy tÉvsa‚ v ................ ]©m-b-
Øns‚ ...................... se hc-hp-sN-e-hp-Isf icn-bmb
coXn-bn¬ Ah-X-cn-∏n-°p-∂n-s√-∂p-amWv Fs‚ A`n-
{]m-bw.
4.1 hm¿jnI A°u≠v k¿´nss^ sNøp-∂-Xn-p-th≠n
HmUn-‰n¬ ]cn-tim-[n-t°≠ Imc-y-߃
hIp∏v 4.1 Hdn-Pn-¬ F≥{Sn S-Ønb _p°p-I-fp-ambn
(Book of Original Entry) hm¿jnI A°u≠v
]q¿Æ-ambpw s]mcp-Ø-s∏-Sp-∂pt≠m F∂-XmWv
{]mY-an-I-ambn ]cn-tim-[n-°-s∏-tS≠ Imc-yw.

50. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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50
_p°p-I-fn¬ tcJ-s∏-Sp-Ønb CS-]m-Sp-Iƒ
HmUn‰v sNø-s∏-Sp∂ ÿm]--Øn-t‚Xp Xs∂-
bm-Wv, Ah-bnse sNe-hp-Iƒ nbaw Ap-k-cn-
®p-≈-Xm-Wv. F√m hc-hp-sN-e-hp-Ifpw A°u-
≠n¬ Dƒs∏-Sp-Øn-bn-´p≠v F∂ ASn-ÿm--Øn-
emWv HmUn‰v Bcw-`n-°p-∂-Xv. hc-hp-Ifpw sNe-
hp-Ifpw HmUn‰v sNø-s∏-tS-≠-Xm-Wv.
hIp∏v 4.2 nIp-Xn-Ifpw ^okp-Ifpw hcp-amam¿§-ßfpw
nb-ahpw N´hpw Ap-im-kn-°p∂ coXn-bn¬
]ncn-s®-Sp-Øp-sh∂v Dd-∏p-h-cp-tØ-≠-Xm-Wv. e`n®
XpI-Iƒ _m¶v/{Sjdn A°u-≠n¬
XmakwIqSmsX HSp-°n-sb∂ Imc-yhpw Dd-∏p-h-
cp-Ø-Ww.
hIp∏v 4.3 sNe-hp-I-fpsS Imc-y-Øn¬ Xmsg-∏-d-bp∂ Imc-y-
߃ Dd-∏p-h-cp-tØ-≠-Xm-Wv.
$ _‘-s∏´ h¿jsØ F√m sNe-hp-Ifpw
sNehv cPn-Ã-dn¬ tcJ-s∏-Sp-Øn-bn-cn-°p-∂p.
$ A°u-≠n¬ tcJ-s∏-Sp-Ønb sNe-hp-Iƒ
bYm¿∞-Øn¬ kw`-hn-®-h-X-s∂-bm-Wv; Ah
_‘-s∏´ h¿j-Øn¬ S-∂-h-bm-Wv, e`n-
°mØ km[--߃t°m tkh--߃t°m
D≈ sNe-hp-Iƒ tcJ-s∏-Sp-Øn-bn-´n-√.
$ _‘-s∏´ tcJ-Iƒ {]Im-c-ap≈ XpI-Iƒ
Xs∂-bmWv sNe-hmbn tcJs∏-Sp-Øn-bn-´p-≈-
Xv. F√m sNe-hp-Iƒ°pw hu®-dp-Ifpw _n√p-
Ifpw kq£n-®n-´p-≠v.
$ nb-a-k-`-bp-sStbm `c-W-k-an-Xn-bp-sStbm Dt±-
i-y-߃°-p-kr-X-ambpw nb-a-ßfpw N´-
ßfpw Ap-k-cn®pw _‘-s∏´ A[n-Im-c-
ÿm-]--Øns‚ A[n-Ir-X-am-°¬ hgn-bp-amWv
sNe-hp-Iƒ sNbvX-Xv.

51. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
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hIp∏v 4.4 Iym-jv_p-°mWv G‰hpw {][m--s∏´ _p°v
Hm^v Hdn-Pn-¬ F≥{Sn. Iymjv _p°v ]cn-tim-
[n®v Xmsg-∏-d-bp∂ Imc-y-߃ Dd-∏p-h-cp-Ø-Ww.
$ F√m hc-hp-Ifpw sNe-hp-Ifpw ]q¿Æ-ambn
A°u≠v sNbvXn-´p-≠v.
$ hym-P-am-btXm icn-b-√m-ØtXm Bb sNe-
hp-Iƒ sNbvXn-´n-√.
$ F√m hc-hp-Ifpw nb-a-]-c-amb sNe-hp-Ifpw
tcJ-s∏-Sp-Øn-bn-´p-≠v.
$ Hmtcm ka-bØpw Iym-jv_p-°nse o°n-bn-
cn∏v icn-bm-bn-Ø-s∂-bmWv tcJ-s∏-Sp-Øn-bn-
´p-≈-Xv.
$ Iymjv _me≥kns‚ an∂¬ ]cn-tim-[ CS-
bv°nsS S-Øn-bn-´p-≠v.
hIp∏v 4.5. Iym-jv_p-°n-tebpw a‰p tcJ-I-fn-tebpw F≥{Sn-
I-fpsS hu®nwKv ]cn-tim-[--bpsS `mK-am-Wv.
sNe-hnv B[m-c-amb tcJ-I-fpsS ]cn-tim-[-,
B¿Pn-® BkvXn-Ifpw sImSp-Øp-Xo¿Ø _m≤y-
X-I-fp-ambn s]mcp-Ø-s∏-Sp-ج, nc-°p-I-fpsS
]cn-tim-[-, sNe-hns‚ XpI, ]Ww kzo-I-cn®
Bfns‚ ckoXv F∂nh hu®nw-Kn¬ Dƒs∏-Spw.
hIp∏v 4.6 CXnp ]pdsa Xmsg-∏-d-bp∂ Imc-y-߃ ]cn-tim-
[n-t°-≠-Xm-Wv.
$ {]mcw-`-_m-°n-bpsS ]cn-tim-[
$ Akm-[m-cW CS-]m-Sp-Iƒ
$ aqe-[ sNe-hp-Iƒ
$ _m¶v/{Sjdn dn°¨kn-en-tb-j≥
$ dh-yp/aqe-[- sNe-hp-I-fpsS ¢mkn-^n-t°-
j≥
$ tÃm°v

52. tIcf tem°¬ Khs◊‚v k¿∆okv sUenhdn t{]mPIvSv (sI.F¬.Pn.Fkv.Un.]n.)
ssI∏pkvXIw 2011
52
$ B`-y-¥c nb-{¥-W-kw-hn-[mw ne-hn
ept≠m F∂v
$ {Sm≥kv^¿ F≥{Sn/AUvP-Ãvsa‚ v F≥{Sn-
Iƒ/tPW¬ hu®¿
$ nt£] o°n-bn-cn∏v
$ o°n-bn-cn∏v XpI-bpsS hni-Zmw-i-߃
$ {]tX-yI Dt±-i-y-{Km‚ v hnn-tbmKw
$ Xncn-®p-In-´m≥ _m°n-bp≈ ap≥Iq-dp-Iƒ
HmUn‰v k¿´n-^n-°‰v kw_-‘n®v ta¬ n¿t±-i-߃
2007-˛08 kmº-ØnIh¿jsØ dnt∏m¿´v apX¬ S-∏n-em-t°-
≠-Xm-Wv.