:jfutd\ g]kfndf vr{ / cfof]hgf n]vfFsg tyf k|ltj]bg Joj:yfkg k|0ffnL ;'/]z k|wfg,

1. :jfutd\ g]kfndf vr{ / cfof]hgf n]vfFsg tyf k|ltj]bg Joj:yfkg k|0ffnL ;'/]z k|wfg, g]kfn k|zf;lgs k|lzIf0f k|lti7fg, @)&^=!=$

2. k|:t'tLsf] ljifox? ;+ljwfgdf zf;g Joj:yf M tLg txsf] ;+/rgf -k|ltj]bgsf] cfwf/_ • ;l~rt sf]if M tLg txsf] 5'6\6} ;+lrt sf]if • ;l~rt sf]if jf ;/sf/L sf]ifaf6 Joo M • tLg} txdf /fh:j / Joosf] cg'dfg • cfly{s sfo{ljlw ;DaGwL P]g • cGt/ ;/sf/L ljQLo Joj:yfkg P]g, @)&$ dn]k k|ltj]bgdf n]vfFsg / k|ltj]bg g]kfnsf] ;/sf/L n]vf k|0ffnL vr{sf] n]vfFsg k|lqmof / vr{sf] k|ltj]bg k|0ffnL cfof]hgf Joj:yfkg, j}b]lzs ;xfotf / e'StfgL k|0ffnL tyf cfof]hgf n]vf tyf k|ltj]bg k|0ffnL PsLs[t ;fj{hlgs ljQLo Joj:yfkg ;'rgf k|0ffnL -IFMIS_

3. ;+ljwfgdf zf;g Joj:yf M tLg txsf] ;+/rgf /fHosf] ;+/rgf -wf/f %^_ M ;+3, k|b]z / :yfgLo tx u/L tLg tx / /fHozlQmsf] k|of]u ;+3, k|b]z / :yfgLo txn] o; ;+ljwfg tyf sfg"g adf]lhd ug{] /fHozlQmsf] afF8kmfF8 -wf/f %&_ M clwsf/sf] k|of]u tkl;n adf]lhd • -!_ ;+3sf] clwsf/ cg';"rL–% M ;+ljwfg / ;+3Lo sfg"g adf]lhd x'g] • -@_ k|b]zsf] clwsf/ cg';"rL–^ M ;+ljwfg / k|b]z sfg"g adf]lhd x'g] • -#_ ;+3 / k|b]zsf] ;femf clwsf/ cg';"rL–& M ;+ljwfg, ;+3Lo sfg"g / k|b]z sfg"g adf]lhd x'g] • -$_ :yfgLo txsf] clwsf/ cg';"rL–* M ;+ljwfg / ufpF ;ef jf gu/ ;efn] agfPsf] sfg"g adf]lhd x'g] • -%_ ;+3, k|b]z / :yfgLo txsf] ;femf clwsf/ cg';"rL–(M ;+ljwfg / ;+3Lo sfg"g, k|b]z sfg"g / ufpF ;ef jf gu/ ;efn] agfPsf] sfg"g adf]lhd x'g]

4. ;l~rt sf]if M tLg txsf] 5'6\6} ;+lrt sf]if ;+3Lo ;l~rt sf]if -wf/f !!^_ M u'7L /sd afx]s g]kfn ;/sf/nfO{ k|fKt x'g] ;a} k|sf/sf /fh:j, /fh:jsf] lwtf]df lnOPsf ;a} shf{, P]gsf] clwsf/ cGtu{t lbOPsf] h'g;'s} C0f c;'n x'Fbf k|fKt ePsf] ;a} wg / g]kfn ;/sf/nfO{ k|fKt x'g] cGo h'g;'s} /sd k|b]z ;l~rt sf]if -wf/f @)$_ M u'7L /sd afx]s k|b]z ;/sf/nfO{ k|fKt x'g] ;a} k|sf/sf /fh:j, /fh:jsf] lwtf]df lnOPsf ;a} shf{, k|b]z P]gsf] clwsf/ cGtu{t lbOPsf] h'g;'s} C0f c;'n x'Fbf k|fKt ePsf] ;a} wg / g]kfn ;/sf/af6 k|fKt x'g] cg'bfg Pj+ C0f /sd :yfgLo ;l~rt sf]if -wf/f @@(_ M -!_ :yfgLo tx cGtu{tsf k|To]s ufpFkflnsf / gu/kflnsfdf Ps :yfgLo ;l~rt sf]if /xg] / To:tf] sf]ifdf ufpFkflnsf jf gu/kflnsfnfO{ k|fKt x'g] ;a} k|sf/sf] /fh:j, g]kfn ;/sf/ / k|b]z ;/sf/af6 k|fKt x'g] cg'bfg tyf ufpFkflnsf jf gu/kflnsfn] lnPsf] C0f /sd / cGo ;|f]taf6 k|fKt x'g] /sd hDdf x'g]

5. ;l~rt sf]if jf ;/sf/L sf]ifaf6 Joo M ;+3Lo -wf/f !!&_M ;+3Lo ;l~rt sf]ifdfly Jooef/ ePsf] /sd, -v_ ;+3Lo ljlgof]hg P]g adf]lhd vr{ x'g] /sd, -u_ k]ZsL P]g adf]lhd vr{ x'g] /sd, jf -3_ pwf/f] vr{ P]g adf]lhd Joo x'g] /sd . k|b]z - wf/f @)%_ -s_ k|b]z ;l~rt sf]ifdfly Jooef/ ePsf] /sd, -v_ ljlgof]hg P]g adf]lhd vr{ x'g] /sd, -u_ k]ZsL P]g adf]lhd vr{ x'g] /sd, jf -3_ pwf/f] vr{ P]gåf/f Joo x'g] /sd :yfgLo ;l~rt sf]ifaf6 ug{ ;lsg] vr{ ;DaGwL Joj:yf :yfgLo sfg"g adf]lhd x'g]5 .

6. tLg} txdf /fh:j / Joosf] cg'dfg ;+3Lo -wf/f !!(_= M g]kfn ;/sf/sf] cy{dGqLn] k|To]s cfly{s jif{ h]7 dxLgfsf] !% ut] jflif{s cg'dfg k]z ug'{ kg]{] M– -s_ /fh:jsf] cg'dfg, -v_ ;+3Lo ;l~rt sf]ifdfly Jooef/ x'g] cfjZos /sdx¿, / -u_ ;+3Lo ljlgof]hg P]g adf]lhd Joo x'g] cfjZos /sdx¿ . k|b]z -wf/f @)&_M k|b]zsf] cy{dGqLn] k|To]s cfly{s jif{sf] c;f/ ! ut] k|b]z ;ef ;dIf k]z ug]{ M -s_ /fh:jsf] cg'dfg, -v_ k|b]z ;l~rt sf]ifdfly Jooef/ x'g] cfjZos /sdx¿, / -u_ k|b]z ljlgof]hg P]g adf]lhd Joo x'g] cfjZos /sdx¿ . ufpFkflnsf / gu/kflnsf -wf/f @#)_ M ufpF sfo{kflnsf / gu/ sfo{kflnsfn] k|To]s cfly{s jif{sf] c;f/ !) ut] :yfgLo sfg"g adf]lhd ufpF ;ef jf gu/ ;efdf k]z u/L kfl/t u/fpg' kg]{ • ufpF sfo{kflnsf jf gu/ sfo{kflnsfn] /fh:j / Joosf] cg'dfg k]z ubf{ 3f6f ah]6 lgdf{0f ug'{ kg]{ ePdf ;+3Lo sfg"g / k|b]z sfg"g adf]lhd 3f6f k"lt{ ug]{ ;|f]t ;d]tsf] k|:tfj ug'{ kg]{

7. cfly{s sfo{ljlw ;DaGwL P]g M ;+3Lo -wf/f !@%_M ;+3Lo P]g adf]lhd ljlgof]lht /sd Ps zLif{saf6 csf]{ zLif{sdf /sdfGt/ ug{] / cfly{s sfo{ljlw ;DaGwL cGo Joj:yf ;+3Lo P]g adf]lhd x'g] k|b]z -wf/f @!#_M k|b]z P]g adf]lhd ljlgof]lht /sd Ps zLif{saf6 csf]{ zLif{sdf /sdfGt/ ug{] / cfly{s sfo{ljlw ;DaGwL cGo Joj:yf k|b]z P]g adf]lhd x'g]

8. अन्तर सरकारी वित्तीय व्यवस्थापन ऐन २०७४ राजश्व र रोयल्टी: विभाज्य कोष खडा गरी बांडफांट गरिने समपूरक अनुदान: पूर्वाधार विकास सम्बन्धि कुनै योजना कार्यान्वयन गर्न विशेष अनुदान:कुनै खास योजनाको लागि बैदेशिक सहायता: देशको समष्टीगत आर्थिक स्थायीत्व कायम हुने गरी राष्ट्रिय आवाश्यक्ताका प्राथमिकताका क्षेत्रमा आन्तरिक ऋण: बित्त आयोगको सिफारिसमा-प्रदेश र स्थानीय तहले नेपाल सरकारको स्वीकृति लिएर मध्यकालीन खर्च संरचना तयार गर्नु पर्ने वित्तीय अनुशासन र पारदर्शीता कायम गर्ने आय व्ययको बर्गीकरण र लेखांकन नेपाल सरकारले तोके बमोजिम हुने आवधिक बिवरणहरु: प्रदेशले ३० दिन भित्र, स्थानीय तहले १५ दिन भित्र पेश गर्नु पर्ने अन्तर-सरकारी बित्त परिषद्:परामर्श र समन्वय

9. dn]k k|ltj]bg @)&$

10. g]kfnsf] n]vf k|0ffnL ah]6 vr{sf] cj:yf / b]zsf] ;du| ljQLo cj:yfsf] hfgsf/L lbg] / sf/f]jf/nfO{ lgb]{lzt ug]{ ;fwgsf] ?kdf n]vf k|0ffnL /x]sf] lj ;+ @)!* b]lv gofF >]:tf k|0ffnL nfUf" eP otf g]kfnsf] n]vf k|0ffnL sl/a @)) eGbf a9L kmf/fdx? k|of]udf /x]sf] vr{, ah]6, lgsf;f, /fh:j, k]ZsL, lgdf{0f, w/f}6L, lhG;Lsf] nflu ljsf; u/L ;/sf/L cfly{s sf/f]jf/x?sf] clen]v ug]{, n]vfFsg ug]{, k|ltj]bg ug]{ sfo{ x'Fb} cfPsf] g]kfnsf] n]vf k|0ffnL bf]xf]/f] n]vf l;4fGtsf] cfwf/df gubdf cfwf/Lt n]vf k|0ffnL k|of]udf /x]sf] g]kfnsf] ;fj{hlgs If]q n]vfdfg -Nepal Public Sector Accounting Standard_ sf] cfwf/df n]vfFsg / k|ltj]bgsf] Joj:Yff ul/Psf] / xfn;fn} dn]ksf] sfof{noaf6 9fFrf :jLs[t u/fO{ tLg} txsf] ;/sf/df nfu" ul/Psf]

11. g]kfnsf] n]vf k|0ffnL M sdL sdhf]/L cfly{s sf/f]jf/sf] lx;fjn] k"0f{ / PsLs[t ;Dklt bfloTjsf] cj:yf n]vf k|0ffnLn] tof/ ug{;Sg] ;/sf/sf] oyfy{ ljQLo l:yltsf] hfgsf/L u/fpg ;Sg] cj:yf g/x]sf] -jf;nftsf] tof/L_ sfof{nosf] sfdsf] k|s[ltsf] cfwf/df sfd;Dkfbg u/] cg';f/ rfn', ljQLo / k"FHfLut k|s[ltsf] vr{sf] ;'rgf ePklg lgdf{0f, lzIff tyf :jf:Yo, s[lif, ko{6g cflb If]qsf] sfo{qmdsf] cfwf/df pkof]uL x'g] lsl;dn] Joj:yfksLo k|s[ltsf] ljQLo tYofFssf] k"0f{tfsf] cefj Ps sfo{ ;d"x jf sfo{qmdsf] nfut to u/L nfut / pQ/bfloTj s]Gb|sf] ?kdf d"NofFsg ug{ cfjZos nfut n]vf xfnsf] n]vf k|0ffnLdf ljBdfg g/x]sf] n]vf /fVg] sfo{ n]vf ;d"xsf] sd{rf/Lsf] ePsf] / cfly{s sf/f]jf/df ;+nUg x'g] lhDd]jf/ / hjfkmb]xL clwsf/Lx?n] o:sf] :jfldTj glng] k|j[lt jf 1fgsf] cefjn] ck]lIft ?kdf n]vf k|0ffnLsf] ;fdlos ljsf;sf] nflu pTk|]/0ff ug]{ sfo{sf] ;j{yf cefjn] ubf{ n]vf k|0ffnLsf] cfw'lgsLs/0f ug]{ sfo{ k|efjsf/L ?kdf x'g g;s]sf]

12. g]kfnsf] n]vf k|0ffnL M sdL sdhf]/L ljBdfg n]vf k|0ffnLdf s]Gb|Lo n]vf s]jn cf}krfl/stfdf :fLldt /x]sf]n] ah]6 gf3L vr{ x'g] >f]t ;'lglZrttfsf] cj:yf Nofpg klg o:tf] ;'rgfsf] cefjn] n]vf k|0ffnLdf ;d:of l;h{gf u/]sf] gub k|jfxsf] l:ylt ljj/0fsf] nflu jflif{s sfo{qmd kmf/fd -dn]k @)_ pkof]u Jojxf/df cf}krfl/stfdf :fLldt - s'n ah]6nfO{ !@ dlxgfn] efu u/L vr{sf] k|If]k0f ug]{ cEof;_ xfn n]vf ;d"xdf n]vfsf] sfo{ ;+rfng ug{ n]vf;DaGwL of]Uotf eGbf cGo ;+sfosf hgzlStsf] cfpg] qmdn] xfnsf] n]vfk|0ffnLsf] n]vfFsg sfo{ ug{ klg sl7g x'g] u/]sf] cg'ej ul/Psf] 5 . o;n] ubf{ ;du|df n]vfFsg / n]vfk|0ffnLsf] k"0f{ sfof{Gjogdf ;d:of cfpg] u/]sf] 5 . ;fj{hlgs n]vf k|0ffnLsf] ;Dk"0f{ n]vf k|0ffnL h:t} gubdf cfwf/Lt jf kl/dflh{t gub n]vf k|0ffnL, k|f]befjL, ah]6, sf]if tyf k|lta4tf n]vf k|0ffnL nfu" ug{ g;lsPsf] cj:yf n]vf k|0ffnLsf] k"0f{ ;'rgf k|ljlw d}qL agfpg g;Sg' klg n]vf k|0ffnLsf] Ps ;d:of /x]sf] 5 . sDo"6Ls[t ;/sf/L n]vf k|0ffnL k"0f{ nfu" x'g ;s]sf] 5}g . dGqfno jf cGo lgsfox?n] y/L y/Lsf n]vf ;+rfng ug]{ ;km\6j]o/ nfu" u/]sf 5g . ;Dklt Joj:yfkg;DaGwL n]vf k|0ffnL nfu" x'g ;s]sf] 5}g

13. लेखा प्रणाली र प्रतिबेदन

14. sfo{;+rfng :t/sf] lgsfon] ug]{ k|ltj]bgx?

16. ;+lrt sf]ifsf] k|ltj]bg ;a} s]Gb|Lo lgsfoaf6 k|fKt ljQLo k|ltj]bgnfO{ dxfn]vf lgoGqs sfof{non] sf]n]lgsfaf6 k|fKt k|ltj]bg;+u le8fg u/]kl5 /fh:j / vr{sf] PsLs[t ljQLo k|ltj]bg tof/ u/L dxfn]vf k/LIfs ;dIf k]z ug'{kg]{ x/]s jif{ dn]lgsfn] ;+3Lo ;+lrt sf]ifsf] PsLs[t cfly{s ljj/0f (Annual Consolidated Financial Statement) tof/ u/L k|sfzg ug]{ ;+lrt sf]ifsf] l:ylt g]kfn /fi6 a}+ssf] df}Hbft;+u le8fg ug'{kb{5 / km/s k/]sf] cj:yfdf km/s kgf{sf] sf/0f hgfO{ ljj/0f tof/ ul/g]

19. cfof]hgf Joj:yfkg, j}b]lzs ;xfotf / e'StfgL k|0ffnL tyf cfof]hgf n]vf Joj:yf

32. :yfgLo tx M लेखा प्रणाली र प्रतिबेदन

33. :yfgLo tx M लेखा प्रणाली र प्रतिबेदन

34. What is an IFMIS? An IFMIS is a standardised monitoring and reporting system, which consolidates all the information needs of a government into one information database. facilitates consistent recording and reporting of information, to enable a government to take macro decisions that affect the country as a whole. Integrate across several disciplines: budget, payroll and HR management, procurement, financial reporting and performance information (non-financial reporting on key performance indicators). Level of integration would depend on the needs and maturity of the individual government’s PFM system. Monitoring the financial performance of individual government institutions by National Government is a challenge as many intuitions may have their own legacy finance functions and systems in place.

35. IFMIS:The World Bank IFMIS systems are the automation solutions that enable governments to plan, execute, and monitor the budget. Modern FMIS platforms help governments comply with financial regulations and reporting standards, and support decentralized budget operations through centralized web-based information and communication technology (ICT) solutions. IFMIS platforms also facilitate the disclosure of Public Finance information to citizens to improve budget transparency, government accountability, and participation. Whenever FMIS and other PFM information systems (for example, e-Procurement, payroll, debt management) are linked with a central data warehouse (DW) to record and report all daily financial transactions, offering reliable consolidated results for budget analysis, decision support, performance monitoring, and web publishing, these platforms can be referred to as integrated FMIS (or IFMIS). Multidimensional online analytical processing (OLAP) to assist in effective forecasting, planning, performance monitoring, and decision support

36. PsLs[t ljQLo Joj:yfkg ;'rgf k|0ffnLsf] cfjZostf zlSt ;+/rgfdf kl/jt{g -tLg txsf] ;/sf/M ;+3 k|b]z / :yfgLo_ tLg} txsf] ;/sf/sf] cf cfkm\gf] ;+lrt sf]if / PsLs[t ug'{kg]{ cfjZostf ;+3, k|b]z / :yfgLo ;/sf/sf] cfo Joo cg'dfg / Ps txn] csf]{ txnfO{ ljlgof]hg ug]{ cg'bfg tyf cGo ah]6 Joj:yf ljQLo Joj:yfkgsf] sfo{x? M cfof]hgf lgdf{0f, ah]6, vr{ Joj:yf, ;fj{hlgs vl/b, n]vfFsg, cfjlws dfl;s k|ltj]bg tyf cfly{s ljj/0f tof/Lsf sfo{x?nfO{ PsLs[t ug'{kg]{ cfjZostf ljQLo tyf cfly{s k|zf;gsf] If]qdf lgsfout ljB'tLo n]vf tyf ljQLo Joj:yfkg k|0ffnLsf] nflu cf cfkm\g} k|sf/n] pkof]usf] cj:yf / Ps ?ktfsf] nflu PsLs[t ug'{kg]{ cfjZostf tLg} txsf n]vf 9fFrf / vftf k|0ffnLnfO{ Ps?ktf / t'ngfof]Uo agfpg'kg]{ cfjZostf cGt//fli6o k|lta4tf cg';f/ ljlQo Joj:yfkgdf kl/jt{g ug'{kg]{ cfjZostf

37. ;+3 k|b]z / :yfgLo txdf jt{dfgdf pkof]udf /x]sf] ljB'tLo ;'rgf k|0ffnL

38. Federal : PFM Functions, IT based PFM Systems Budget Formulation & Control: • Line Ministry Budget Information System (LMBIS) & Budget Management Information System (BMIS) • Budget Ceiling • Line item & Activity wise budget propose • Budget finalization, approval & Budget authorization • Virement & Source change • Additional budget/ Supplementary Budget • Budget Control System (BCS): Recording of virement , source change, additional budget • Transaction Accounting and Budget Control System (TABUCS) : Line item & Activity wise budget preparation => Health, NRA Release & Payments : Treasury Single Account (TSA) • Budget Release, payment • Deposit Payment • Other Funds Payment • EFT Integration • Commitment Recording (partial usage)

39. Federal : PFM Functions, IT based PFM .... Receipt Management: Revenue Management Information System (RMIS): Revenue Collection, Accounting & Recording • Electronic Bill Payment (EBP) Accounting & Reporting: (CGAS) & TABUCs, NPSAS • Computerized Government Accounting System Authorization,Central Level Accounting, Deposit Accounting,Other Funds Accounting, Integration with TSA • TABUCS (Health, National Reconstruction Authority): Activity based accounting, Payroll, Authorization, Central Level Accounting, Deposit Accounting, Other Funds Accounting, “Beruju” Recording, Annual Procurement Plan • NPSAS : Excel Based Tool: Consolidation of financial transactions of the central economic entities Financial Management Information System(FMIS): Consolidated financial reporting, MIS & Data Repository • FMIS of DoR : Activity based accounting,Authorization,Central Level Accounting,Contract Contingency recording, Contract Management System (separate system)

40. Federal : PFM Functions, IT based PFM .... Aid Management Information System (AMIS) • Aid Management Project & Activities details • Recording of Commitment, Disbursement • Post-earthquake Assistance Portal Pension Management System (PMS) • Pension record & disbursement Public Asset Information System (PAIS) • Recording of land, building & vehicle

41. State : PFM Functions, IT based PFM Budget Formulation & Control:Sub National Treasury Regulatory Application (SUTRA)=> Budget Ceiling, Line item & Activity wise budget propose, Budget finalization & approval based on new Charts of Accounts, 2014 Release & Payments : Treasury Single Account (TSA)=>Budget Release,Deposit Payment,Other Funds Payment Receipt Management: (RMIS?): Manual Accounting & Reporting: Manual FMIS: Manual

42. Local Level : PFM Functions, IT based PFM Budget Formulation & Control:Sub National Treasury Regulatory Application (SUTRA)=> Budget Ceiling, Line item & Activity wise budget propose, Budget finalization & approval based on new Charts of Accounts, 2014 (GFS) Release & Payments : Treasury Single Account (TSA)=>Budget Release,Deposit Payment,Other Funds Payment Receipt Management: (RMIS?): Manual Accounting & Reporting: SUTRA=> Activity based accounting,Treasury Accounting FMIS: Manual Municipality Administration and Revenue System (MARS): ( Based on Local Self- Governance Act, 1995, Revenue Collection Management,Office Administration, PIS, Inventory,Accounting,Piloted only in KMC)

43. Systems Owners of the PFM IT-Systems • LMBIS, BMIS, AMIS – MoF • TSA, RMIS, CGAS, FMIS, BCS, NPSAS Reporting tool, PMS, PAIS, DMA – FCGO • SUTRA – PEFA • TABUCS – Ministry of Health and Population • MARS – Ministry of Federal Affairs and General Administration • DoR-FMIS – Department of Roads

44. Integrated Financial Management Information System (IFMIS) PFM System reformok at opportunity of Transitioning to single platform system, or integrated systems to support next generation and complete IFMIS/ System of Systems business capability. Potential priority initiative should be consolidation of whole of the Government financial reports for the all financial performance such as - budget, treasury, accounting & reporting, revenue etc. The improved modern FMIS solution should ensure quality, reliability, and timeliness of financial performance data collected through PFM Systems at all levels of Governments. Supporting the Office of the Auditor General approved forms and Computer Aided Audit Tools.

45. Integrated Financial Management Information System (IFMIS) IFMIS should be developed and put into action as a management information system or system of systems. Integrated form of FMIS of federal, state and local governments. Consolidation of all financial performances and information of all three governments. Apex IT based National PFM system. Develop automatic and manual reporting mechanism to provide federal, state and local level reports as well as on “Whole of the Nation” reporting framework.

46. Integrated Financial Management Information System (IFMIS) Interlinked with other PFM related systems : • Pension Management System (PMS), • Public Assets Management Information System (PAIS), • Debt Management Operation System (DMOS) & • Aid Management Information System (AMIS) of MoF, • Electronic Integrated Tax System (e-ITS) of IRD, • Automated System for Custom Data (ASYCUDA) of Department of Customs, and others associated systems. A comprehensive roadmap => for Enterprise Resource Planning (ERP) based complete IFMIS underway IFMIS= based on re-engineering following international best practices on PFM business processes.

47. wGojfb cell: 9841399752 email: suresh.pradhan74@yahoo.com