Sistema de Presupuestos

 

VJDQFR[DHGH JGKDLJGC ]FHRL RVDU NGCCL AGKVCXGH HF KDFJKDG[ FKLJÛ@DKG[ GH@DJD[XRGXDQG[ T KLJXGBCF[

F[KVFCG ]RLAF[DLJGC HF KLJXGBDCDHGH ADJGJUG[ ]VBCDKG[ FJ[GTL GRNV@FJXGXDQL KDFJXDADKL

[D[XF@G JGKDLJGC HF ]RF[V]VF[XL ]ÕBCDKL DJXFNRGJXF[ HFC NRV]L5  Nljzgcfs Gygstg Hgjdcl Dhrlnl Kfcds Ed``y @grtàjfz Vbdccõs Eujdlr

Gsfslr-Hlkfjtf

@[k. K]K. Ngcvfz Bfrrdls, @drtog Ag`g LRKDH DH5 ====-===2-68;2-8;;_

Cg`bgyfquf =4 hf Lktubrf hfc 2=2=

 

Xf`g hf Djvfstdngkdûj5 [D[XF@G JGKDLJGC HF ]RF[V]VF[XL ]ÕBCDKL Nljzgcfs Gygstg Hgjdcl Dhrlnl Kfcds Ed``y @grtàjfz Vbdccõs Eujdlr

D.

DJXRLHVKKDLJ

Fj fc prfsfjtf fjsgyl sf gblrhg fc tf`g hfc sdstf`g jgkdljgc hfc prfsupufstl põbc põ bcdk dkl, l,

`l `lst strgj rgjhl hl lbef lbeftdtdvls vls,, pr prdj djkd kdpd pdls, ls, gckgj gckgjkf, kf, ç` ç`bd bdtl tlss hf gp gpcdcdkg kgkd kdûj ûj,,

prlnrg`gs prfsupufstgrdls, fefkukdûj prfsupufstgrdg, fjtrf ltrls kljkfptls cls kugcfs jls gyuhgrgj gyuhgrgj g fjtfjhfr kû`l fstç `gjf `gjfeghl, eghl, hdst hdstrdbudh rdbudhl l y kljtrlcg kljtrlcghl hl fc prfsupufstl põbcdkl, ogkdäjhljls kl`prfjhfr hf `gjfrg agktdbcf fc hfsgrrlccl hfc tf`g fj kufstdûj. Fc sdstf`g jgkdljgc hf prfsupufstl põbcdkl fs `uy d`plrtgjtf plrquf fs ujg ofrrg`dfjtg ofrrg`d fjtg hf gh`djdstrgkdûj gh`djdstrgkdûj,, pcg pcgjda jdadkg dkgkdû kdûj, j, kljt kljtrlc rlc,, nfs nfstdû tdûj j nub nubfrjg frjg`fj `fjtgc tgc y  euràhdkg. [drvf pgrg ku`pcdr fc pcgj hf cg jgkdûj, plr cl tgjtl, hfbf alr`ucgrsf, sgjkdljgrsf y fefkutgrsf fj alr`g tgc quf gsfnurf fc clnrl hf cls lbeftdvls prfvdstls fj fc pcgj. Hdkol

prfsupufstl

larfkf

uj

fspgkdl

pgrg

cg kllrhdjgkdûj kllrhdjgkdûj hf  hf

cgs gkkdljfs gkkdljfs  rfc rfcgtd gtdvgs vgs g gsu gsujtl jtlss plc plcàtd àtdkls, kls, fkl fkljû` jû`dkl dklss y slk slkdgc dgcfs. fs. Hfc Hfcd`d d`dtg tg y fspfkdadkg klj kcgrdhgh cgs ujdhghfs l aujkdljgrdls rfspljsgbcfs hf fefkutgr cls prlnrg`gs y prlyfktls, fstgbcfkdfjhl gsà cg bgsf pgrg vdndcgr fc ku`pcd`dfjtl hf cls `gjhgtls fstgbcfkdhls fj fc prfsupufstl.

 

DD.

HF[GRRLCCL

Hfkrftl cfndscgtdvl J½ 788= hfc sdstf`g jgkdljgc jgk dljgc hfc prfsupufstl põbcdkl

Lbeftdvl Rfnucgr fc [dstf`g Jgkdljgc hf ]rfsupufstl ]õbcdkl, djtfnrgjtf hf cg  Gh`djdstrgkdûj Adjgjkdfrg hfc [fktlr ]õbcdkl.

]rdjkdpdls -

Fqudcdbrdl prfsupufstgrdl

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Fqudcdbrdl adskgc

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Fspfkdgcdhgh kugjtdtgtdvg Fspfkdgcdhgh kugcdtgtdvg

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Lrdfjtgkdûj g cg plbcgkdûj

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Kgcdhgh hf prfsupufstl

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Vjdvfrsdhgh y ujdhgh

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Jl gafktgkdûj prfhftfr`djghg

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Djtfnrdhgh

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Djalr`gkdûj y fspfkdgcdhgh

-  Gjugcdhgh prfsupufstgrdg - ]rlnrg`gkdûj `uctdgjugc -

Xrgjspgrfjkdg prfsupufstgc

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Fxkcusdvdhgh prfsupufstgc

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Fvdhfjkdg

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Rfktlràg jlr`gtdvg y lpfrgtdvg

 

Ç`bdtl hf gpcdkgkdûj Fc Hfkrftl Cfndscgtdvl fs hf gpcdkgkdûj g cgs sdnudfjtfs Fjtdhghfs hfc [fktlr ]õbcdkl5 

]lhfrfs Cfndscgtdvl, Fefkutdvl y Euhdkdgc.

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@djdstfrdl ]õbcdkl, Eurghl Jgkdljgc hf Fcfkkdljfs, Ladkdjg Jgkdljgc hf ]rlkfsls Fcfktlrgcfs, Rfndstrl Jgkdljgc hf Dhfjtdadkgkdûj y Fstghl Kdvdc, Kljsfel Jgkdljgc hf cg @gndstrgturg, Hfafjslràg hfc ]ufbcl, Xrdbujgc kljstdtukdljgc y Kljtrgclràg Nfjfrgc hf cg Rfpõbcdkg.

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Vjdvfrsdhghfs ]õbcdkgs.

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Nlbdfrjls rfndljgcfs

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Nlbdfrjls clkgcfs

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Lrngjds`ls põbcdkls hf cls nlbdfrjls rfndljgcfs

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Lrngjds`ls põbcdkls hf cls nlbdfrjls clkgcfs

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Cgs f`prfsgs hf cls Nlbdfrjls Rfndljgcfs y Nlbdfrjls Clkgcfs, fc Aljhl Jgkdljgc hf Adjgjkdg`dfjtl hf cg Gktdvdhgh F`prfsgrdgc hfc Fstghl (ALJGAF) y sus f`prfsgs y fc [fnurl [lkdgc hf [gcuh (F[[GCVH), fj fstf õctd`l kgsl slcl y fxkcusdvg`fjtf kugjhl gsà cl sf÷gcf fxprfsg`fjtf fc Hfkrftl Cfndscgtdvl.

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Ltrgs Fjtdhghfs ]õbcdkgs fstgbcfkdhgs fj jlr`gs klj rgjnl hf Cfy.

Ç`bdtl djstdtukdljgc5 [dstf`g jgkdljgc hfc prfpufstl põbcdkl Fc sdstf`g jgkdljgc hfc prfsupufstl põbcdkl Fs fc kljeujtl hf ûrngjls, jlr`gs y prlkfhd`dfjtls quf kljhukfj fc prlkfsl prfsupufstgrdl hf tlhgs cgs fjtdhghfs hfc [fktlr ]õbcdkl fj tlhgs sus agsfs9 fstç djtfnrghl plr cg Hdrfkkdûj Nfjfrgc hfc ]rfsupufstl ]õbcdkl, hfpfjhdfjtf hfc Qdkf`djdstfrdl hf Ogkdfjhg, y plr cgs Vjdhghfs Fefkutlrgs g trgväs hf cgs ladkdjgs l hfpfjhfjkdgs fj cgs kugcfs sf kljhukfj cls prlkfsls rfcgkdljghls klj fc [dstf`g, g jdvfc hf tlhgs cgs fjtdhghfs y lrngjds`ls hfc [fktlr ]õbcdkl quf gh`djdstrgj aljhls põbcdkls. Fc sdstf`g jgkdljgc hf prfsupufstl põbcdkl fstç Djtfnrghl plr5

 

Jdvfc kfjtrgc5 Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl hfc @djdstfrdl hf Fkljl`àg y Adjgjzgs

Jdvfc hfskfjtrgcdzghl5 Fjtdhgh põbcdkg, Xdtucgr hf cg fjtdhgh, Ladkdjg hf ]rfsupufstl hf cg Fjtdhgh, Vjdhgh fefkutlrg y cls Rfspljsgbcfs hf prlnrg`gs prfsupufstgcfs. -

Hdrfkkdûj nfjfrgc hf prfsupufstl põbcdkl5

Cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl fs fc ûrngjl hf càjfg hfc @djdstfrdl, rfktlr hfc [dstf`g Jgkdljgc hf ]rfsupufstl ]õbcdkl, y kl`l tgc, sf kljstdtuyf g jdvfc jgkdljgc kl`l cg `çs gctg gutlrdhgh täkjdkl-jlr`gtdvg fj `gtfrdg prfsupufstgrdg, fjkgrnghg hf kljhukdr fc prlkfsl prfsupufstgrdl hfc [fktlr ]õbcdkl. Hfpfjhf hfc Hfspgkol Qdkf`djdstfrdgc hf Ogkdfjhg.

Aujkdljfs hf cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl 7. [lj au aujkdljfs jkdljfs hf hf cg Hdr Hdrfkkdûj fkkdûj N Nfjfrgc fjfrgc h hf f ]rfsup ]rfsupufstl ufstl ]õbcdkl ]õbcdkl ccgs gs sdnudfjtfs5 2. ]rlnrg` ]rlnrg`gr, gr, hdrd hdrdndr, ndr, kll kllrhdjgr, rhdjgr, kljtrlcgr kljtrlcgr y fvgc fvgcugr ugr cg nfs nfstdûj tdûj hf hfcc prlkfs prlkfsl l prfsupufstgrdl9 ;. Fcgbl Fcgblrgr rgr fc gjt gjtfprlyfkt fprlyfktl l hf cg Cfy h hf f ]rfsup ]rfsupufstl ufstl hf hfcc [fktl [fktlrr ]õbcdk ]õbcdkl l y hf cg Cfy hf Fqudcdbrdl Adjgjkdfrl hfc ]rfsupufstl hfc [fktlr ]õbcdkl9 8. F`dt F`dtdr dr cgs hdrfkt hdrfktdvgs dvgs y jlr`gs kkl`pcf` l`pcf`fjtgrdg fjtgrdgss pfrt pfrtdjfjtf djfjtfs9 s9 6. ]rl`l ]rl`lvfr vfr fc pfra pfrafkkdljg fkkdljg`dfjt `dfjtl l pfr`g pfr`gjfjtf jfjtf hf ccg g täkjd täkjdkg kg prfsup prfsupufstgrd ufstgrdg gy cg `felrg hf cgs kgpgkdhghfs y kl`pftfjkdgs fj cg nfstdûj prfsupufstgrdg9 1. F`dt F`dtdr dr lpdjd lpdjdûj ûj gutlrd gutlrdzghg zghg fj `gtf `gtfrdg rdg prfsu prfsupufstgr pufstgrdg dg hf `gjfr `gjfrg g fxkcusd fxkcusdvg vg y fxkcuyfjtf fj fc [fktlr ]õbcdkl9 y, >. Cgs hf` hf`çs çs aujkd aujkdljfs ljfs quf ccf f gsdnjf f fc/cg c/cg Qd Qdkf`dj kf`djdstrl/ dstrl/g g hf Ogkd Ogkdfjhg fjhg l gqufccgs quf cf klrrfspljhg plr jlr`g fxprfsg. -

Fjtdhgh põbcdkg

Kljstdtuyf tlhl lrngjds`l l fjtdhgh klj pfrsljfràg euràhdkg kl`prfjhdhl fj cls jdvfcfs hf Nlbdfrjl Jgkdljgc, Nlbdfrjl Rfndljgc y Nlbdfrjl Clkgc, djkcudhls sus

 

rfspfktdvls Lrngjds`ls ]õbcdkls y f`prfsgs, krfghls l plr krfgrsf9 cgs f`prfsgs fj cgs quf fc Fstghl fefrzg fc kljtrlc gkkdljgrdl -

Xdtucgr hf cg fjtdhgh

Rfspljsgbcf fj `gtfrdg prfsupufstgrdg, y hf `gjfrg slcdhgrdg, sfnõj sfg fc kgsl, klj fc Kljsfel Rfndljgc l Kljkfel @ujdkdpgc, fc Kljsfel Hdrfktdvl u Lrngjds`l Klcfndghl klj quf kufjtf cg Fjtdhgh. -

Ladkdjg hf prfsupufstl fj cg fjtdhgh

Rfspljsgbcf hf kljhukdr fc ]rlkfsl ]rfsupufstgrdl hf cg Fjtdhgh, sueftçjhlsf g cgs hdsplsdkdljfs quf f`dtg cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl, pgrg kuyl fafktl, lrngjdzg, kljslcdhg, vfrdadkg y prfsfjtg cg djalr`gkdûj quf sf nfjfrf fj sus rfspfktdvgs ujdhghfs fefkutlrgs y fj sus kfjtrls hf klstls. - Vjdhgh fefkutlrg  Gh`djdstrg cls djnrfsls y ngstls põbcdkls y sf vdjkucg f djtfrgktõg klj cg Ladkdjg Ladkdjg hf ]rfsupufstl hfc ]cdfnl l cg quf ogng sus vfkfs.

[us aujkdljfs slj5 

Hftfr`djgr y rfkguhgr djnrfsls.

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]grtdkdpgr hf cgs agsfs hf cg nfstdûj prfsupufstgrdg fj fc `grkl hf cg jlr`gtdvdhgh gpcdkgbcf.

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Rfndstrgr cg djalr`gkdûj nfjfrghg plr cgs gkkdljfs y lpfrgkdljfs rfgcdzghgs.

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Djalr`gr slbrf fc gvgjkf y/l ku`pcd`dfjtl hf `ftgs.

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Lrngjdzgr cls kfjtrls hf klstls klj fc prlpûsdtl hf clnrgr cg fadkdfjkdg täkjdkg fj cg prlhukkdûj y fjtrfng hf cls sfrvdkdls gc kduhghgjl.

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Rfspljsgbcf hf prlnrg`gs prfsupufstgcfs

[f fjkufjtrg g kgrnl hf cg nfstdûj fstrgtändkg y lpfrgtdvg hf cg prlnrg`gkdûj prfsupufstgc hf cls prlhuktls y hf ngrgjtdzgr cg prlvdsdûj fafktdvg y fadkdfjtf hf cls sfrvdkdls quf cls kl`pljfj, fj fc `grkl hf cls rfsuctghls g clnrgr fj uj ]rlnrg`g ]rfsupufstgc.

 

Ç`bdtl aujkdljgc5 Djtfnrgkdûj Djtfnrgkdûj djtfrsdstä`dkg5 Fc [dstf`g Jgkdljgc hf ]rfsupufstl ]õbcdkl, g trgväs hf su fjtf rfktlr, `gjtdfjf kllrhdjgkdûj f djtfrrfcgkdûj klj cls kljalr`gjtfs hf cg Gh`djdstrgkdûj Adjgjkdfrg hfc [fktlr ]õbcdkl, pgrg fc ku`pcd`dfjtl hf su adjgcdhgh y gsfnurgr cg ghfkughg klofrfjkdg jlr`gtdvg y gh`djdstrgtdvg. Hdkog djtfrrfcgkdûj sf rfgcdzg g trgväs hfcls prlkfsls fj cls quf quf pgrtdkdpg fc [dstf`g Jgkdljgc hf ]rfsupufstl ]õbcdkl.

Djtfnrgkdûj djtrgsdstä`dkg 

]rlnrg`gkdûj @uctdgjugc, Alr`ucgkdûj y Gprlbgkdûj ]rfsupufstgrdg.

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Fefkukdûj prfsupufstgrdg

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Fvgcugkdûj prfsupufstgrdg

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Fc prfsupufstl hfc sfktlr põbcdkl

Fc prfsupufstl kljstdtuyf fc djstru`fjtl hf nfstdûj hfc Fstghl pgrg fc clnrl hf rfsuctghls g agvlr hf cg plbcgkdûj, g trgväs hf cg prfstgkdûj hf sfrvdkdls y clnrl hf `ftgs hf klbfrturgs klj fadkgkdg y fadkdfjkdg plr pgrtf hf cgs Fjtdhghfs.  Gsd`ds`l, fs cg fxprfsdûj kugjtdadkghg, kljeujtg y sdstf`çtdkg sdstf`çtdkg hf cls ngstls g gtfjhfr hurgjtf fc g÷l adskgc, plr kghg ujg hf cgs Fjtdhghfs hfc [fktlr ]õbcdkl y rfacfeg cls djnrfsls quf adjgjkdgj hdkols ngstls.

Qdnfjkdg5 Fc ]rfsupufstl hfc [fktlr ]õbcdkl tdfjf vdnfjkdg gjugc y fs gprlbghl plr fc Kljnrfsl hf cg Rfpõbcdkg g prlpufstg hfc ]lhfr Fefkutdvl. [u fefkukdûj kl`dfjzg fc 7 hf fjfrl y tfr`djg fc ;7 hf hdkdf`brf hf kghg g÷l.

Fc prfsupufstl kl`prfjhf5 7. Cls ngst ngstls ls quf, kl kl`l `l `çxd `çxd`l, `l, pu pufhfj fhfj kljt kljtrgfr rgfr cgs F Fjtdhgh jtdhghfs fs hurgjt hurgjtf f fc g÷l adskgc, fj aujkdûj g cls krähdtls prfsupufstgrdls gprlbghls y cls djnrfsls quf adjgjkdgj hdkogs lbcdngkdljfs. 2. Cls djn djnrfsls, rfsls, ku kugcqudf gcqudfrg rg quf sfg f fcc pfrdl pfrdlhl hl fj fc qu quf f sf nfjfrf nfjfrfj, j, adj adjgjkdgj gjkdgj cls ngstls. Cls djnrfsls pufhfj sfr hf jgturgcfzg trdbutgrdg, jl trdbutgrdg l plr lpfrgkdljfs hf krähdtls y sdrvfj pgrg adjgjkdgr cls ngstls hfc ]rfsupufstl.

 

;. Cgs `ft `ftgs gs hf rfsuc rfsuctghls tghls g g gckgjzg ckgjzgrr y cgs `ft `ftgs gs hf prlh prlhuktls uktls g cclnrgrsf lnrgrsf klj cls krähdtls prfsupufstgrdls quf fc rfspfktdvl prfsupufstl cfs gprufbg. -

Krähdtl prfsupufstgrdl

Fs cg hltgkdûj kljsdnjghg fj fc ]rfsupufstl, gsà kl`l fj sus `lhdadkgkdljfs, quf kljstdtuyf fc `ljtl cà`dtf pgrg quf cgs Fjtdhghfs pufhgj fefkutgr ngstl põbcdkl. -

]rlnrg`gs prfsupufstgcfs

Fs ujg ujdhgh hf prlnrg`gkdûj hf cgs gkkdljfs hf cls ]cdfnls, cgs quf djtfnrghgs y grtdkucghgs sf lrdfjtgj g prlvffr prlhuktls pgrg clnrgr rfsuctghls u lbeftdvls fstrgtändkls djstdtukdljgcfs y pfr`dtf lpfrgkdljgcdzgr cg fstrgtfndg hf prfsupufstl plr rfsuctghls fj fc ]rfsupufstl hfc [fktlr ]õbcdkl. Fstls prlnrg`gs slj5 ]rlnrg`gs ]rfsupufstgcfs Lrdfjtghls g Rfsuctghls (]]lR) y ]rlnrg`g ]rfsupufstgc Djstdtukdljgc (]]D). -

Kfjtrl hf klstls

[lj cgs ujdhghfs hf cgs Fjtdhghfs quf kljslcdhgj cls klstls hfrdvghls hf cg prlvdsdûj hf bdfjfs y sfrvdkdls põbcdkls g cg slkdfhgh y hfc hfsgrrlccl hf cls prlkfsls hf slplrtf. -

Djnrfsls põbcdkls

Adjgjkdgj cls ngstls quf nfjfrfj fc ku`pcd`dfjtl hf cls adjfs djstdtukdljgcfs, djhfpfjhdfjtf`fjtf hf cg aufjtf hf adjgjkdg`dfjtl hf hljhf prlvfjngj. [u pfrkfpkdûj fs rfspljsgbdcdhgh hf cgs Fjtdhghfs kl`pftfjtfs klj suefkdûj g cgs jlr`gs hf cg `gtfrdg.

Fstrukturg5 [f fstrukturgj sdnudfjhl cgs Kcgsdadkgkdljfs Fkljû`dkg y plr Aufjtf hf Adjgjkdg`dfjtl, gprlbghgs `fhdgjtf Rfslcukdûj Hdrfktlrgc hf cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl.

 

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Kcgsdadkgkdûj Fkljû`dkg5 Gnrupg cls djnrfsls põbcdkls hdvdhdhls fj nfjärdkg, sub nfjärdkg y fspfkàadkg hfc djnrfsl.

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Kcgsdadkgkdûj plr Aufjtfs hf Adjgjkdg`dfjtl5 Gnrupg cls djnrfsls põbcdkls quf adjgjkdgj fc ]rfsupufstl hfc [fktlr ]õbcdkl hf gkufrhl gc lrdnfj hf cls rfkursls quf cl kljalr`gj.

Agsf hf gprlbgkdûj prfsupufstgrdg Fstrukturg hf cg Cfy hf ]rfsupufstl hfc [fktlr ]õbcdkl Hf kljalr`dhgh klj cl hdspufstl fj fc grtàkucl >> hf cg Kljstdtukdûj ]lcàtdkg hfc ]frõ, cg Cfy hf ]rfsupufstl hfc [fktlr ]õbcdkl sf fstrukturg fj cgs sdnudfjtfs sfkkdljfs5

7) Nl Nlbd bdfr frjl jl K Kfj fjtr trgc gc55 Kl`prfjhf cls krähdtls prfsupufstgrdls gprlbghls g cls ]cdfnls hfc Nlbdfrjl Jgkdljgc rfprfsfjtgtdvls hf cls ]lhfrfs Cfndscgtdvl, Fefkutdvl y Euhdkdgc. Gsd`ds`l, sf kljsdhfrgj kl`prfjhdhls fj fc Nlbdfrjl Jgkdljgc, fc @djdstfrdl ]õbcdkl, Eurghl Jgkdljgc hf Fcfkkdljfs, Ladkdjg Jgkdljgc hf ]rlkfsls Fcfktlrgcfs, Kljtrgclràg Nfjfrgc hf cg Rfpõbcdkg, Xrdbujgc Kljstdtukdljgc, Vjdvfrsdhghfs ]õbcdkgs, y, hf`çs Fjtdhghfs quf kufjtfj klj uj krähdtl prfsupufstgrdl fj cg Cfy hf ]rfsupufstl hfc [fktlr ]õbcdkl.

2) Djs Djstgj tgjkdg kdgss Hfsk Hfskfjt fjtrgc rgcdzg dzghgs hgs5 Kl`prfjhf cls krähdtls prfsupufstgrdls hf cls ]cdfnls hf cls jdvfcfs hf Nlbdfrjl Rfndljgc y Nlbdfrjl Clkgc.

Gprlbgkdûj hfc ]rfsupufstl  Gprlbghgs plr fc Kljnrfsl hf cg Rfpõbcdkg, kljstdtuyfj fc tltgc hfc krähdtl prfsupufstgrdl, quf kl`prfjhf fc cà`dtf `çxd`l hf ngstl g fefkutgrsf fj fc g÷l adskgc.

 

Gprlbgkdûj hfc ]rfsupufstl Djstdtukdljgc hf Gpfrturg   Vjg vfz gprlbghg y pubcdkghg cg Cfy hf ]rfsupufstl hfc [fktlr ]õbcdkl, fc @djdstfrdl hf Fkljl`àg y Adjgjzgs g trgväs hf cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl, rf`dtf g cls ]cdfnls fc rfplrtf ladkdgc, fj vfrsdûj aàsdkg l, hf fstgr hdspljdbcf, fj vfrsdûj fcfktrûjdkg, quf kljtdfjf fc hfsgnrfnghl hfc ]rfsupufstl hf Djnrfsls gc jdvfc hf ]cdfnl y fspfkàadkg hfc djnrfsl, y hf Ngstls plr Vjdhgh fefkutlrg. Cls ]rfsupufstls Djstdtukdljgcfs hf Gpfrturg klrrfspljhdfjtfs g cls ]cdfnls hfc Nlbdfrjl Jgkdljgc sf gprufbgj g `çs tgrhgr fc ;7 hf hdkdf`brf hfc g÷l adskgc gjtfrdlr g su vdnfjkdg. Cls ]rfsupufstls Djstdtukdljgcfs hf Gpfrturg klrrfspljhdfjtfs g cls ]cdfnls hfc Nlbdfrjl Rfndljgc y hfc Nlbdfrjl Clkgc sf gprufbgj `fhdgjtf Gkufrhl hfc Kljsfel Rfndljgc l Kljkfel @ujdkdpgc, rfspfktdvg`fjtf, g `çs tgrhgr fc ;7 hf hdkdf`brf hfc g÷l adskgc gjtfrdlr g su vdnfjkdg.

Fefkukdûj prfsupufstgrdg Cg Fefkukdûj ]rfsupufstgrdg, sf djdkdg fc 7 hf fjfrl y kuc`djg fc ;7 hf hdkdf`brf hf kghg g÷l adskgc, pfràlhl fj fc quf sf pfrkdbfj cls djnrfsls põbcdkls y sf gtdfjhfj cgs lbcdngkdljfs hf ngstl hf kljalr`dhgh klj cls krähdtls prfsupufstgrdls gutlrdzghls fj cgs Cfyfs Gjugcfs hf ]rfsupufstl hfc [fktlr ]õbcdkl.

Kljtrlc prfsupufstgrdl hf cls ngstls Cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl rfgcdzg fc kljtrlc prfsupufstgrdl, quf kljsdstf, fxkcusdvg`fjtf, fj fc sfnud`dfjtl hf cls jdvfcfs hf fefkukdûj hf

 

ngstls rfspfktl g cls krähdtls prfsupufstgrdls gutlrdzghls plr cg Cfy Gjugc hf ]rfsupufstl hfc [fktlr ]õbcdkl.

]rlnrg`gkdûj hf Kl`prl`dsls Gjugc (]KG) Cg ]rlnrg`gkdûj hf Kl`prl`dsls Gjugc (]KG) fs uj djstru`fjtl hf prlnrg`gkdûj hfc ngstl põbcdkl, hf klrtl pcgzl, plr tlhg aufjtf hf adjgjkdg`dfjtl, quf pfr`dtf kl`pgtdbdcdzgr cg prlnrg`gkdûj hf kgeg hf djnrfsls y ngstls, klj cg rfgc kgpgkdhgh hf adjgjkdg`dfjtl pgrg fc g÷l adskgc rfspfktdvl, fj fc `grkl hf cgs rfncgs adskgcfs vdnfjtfs. Cg prlnrg`gkdûj hf kgeg hf djnrfsls fs prlplrkdljghg plr cg Hdrfkkdûj Nfjfrgc hfc Xfslrl ]õbcdkl, fj ku`pcd`dfjtl hf cgs rfncgs adskgcfs. Hdkol djstru`fjtl fs hftfr`djghl, rfvdsghl y gktugcdzghl, hf `gjfrg trd`fstrgc plr cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl.

Nfstdûj prfsupufstgrdg hf cls djnrfsls y ngstls põbcdkls Fefkukdûj hf cls djnrfsls põbcdkls   Cg fefkukdûj hf cls djnrfsls põbcdkls sf rfgcdzg fj cgs ftgpgs sdnudfjtfs5

7) Fs Fstd td`g `gkd kdûj ûj55 Fs fc kçckucl l prlyfkkdûj hf cls djnrfsls quf plr tlhl kljkfptl sf fspfrg gckgjzgr hurgjtf fc g÷l adskgc.

2) Hf Hftf tfr` r`dj djgk gkdû dûj5 j5 Fs fc gktl quf fstgbcfkf l dhfjtdadkg klj prfkdsdûj fc kljkfptl, `ljtl, lplrtujdhgh y cg pfrsljg jgturgc l euràhdkg, quf hfbf fafktugr uj pgnl l uj hfsf`blcsl g agvlr hf ujg Fjtdhgh.

;) ]fr ]frkfp kfpkdû kdûj j l Rfk Rfkguh guhgkd gkdûj5 ûj5 Fs fc `l`fjtl fj fc kugc sf prlhukf cg rfkguhgkdûj, kgptgkdûj u lbtfjkdûj fafktdvg hfc djnrfsl. Cg fefkukdûj hf cls djnrfsls fs rfnucghg fj alr`g fspfkàadkg plr cgs jlr`gs hfc [dstf`g Jgkdljgc hf Xfslrfràg.

 

Fefkukdûj hfc ngstl Cg fefkukdûj hfc ngstl kl`prfjhf cgs ftgpgs sdnudfjtfs5

7) Kf Kfrt rtda dadk dkgk gkdû dûj5 j5 Kljstdtuyf uj gktl hf gh`djdstrgkdûj kuyg adjgcdhgh fs ngrgjtdzgr quf sf kufjtg klj fc krähdtl prfsupufstgrdl hdspljdbcf y cdbrf hf gafktgkdûj, pgrg kl`prl`ftfr uj ngstl klj kgrnl gc prfsupufstl djstdtukdljgc gutlrdzghl pgrg fc g÷l adskgc

2) Kl Kl`p `prl rl`d `dsl sl55 Fs fc gktl `fhdgjtf fc kugc sf gkufrhg, cufnl hfc ku`pcd`dfjtl hf cls trç`dtfs cfngc`fjtf fstgbcfkdhls, cg rfgcdzgkdûj hf ngstls plr uj d`plrtf hftfr`djghl

;) Hf Hfvf vfjn jngh ghl5 l5 Fs fc gktl `fhdgjtf fc kugc sf rfkljlkf ujg lbcdngkdûj hf pgnl, hfrdvghg hf uj ngstl gprlbghl y kl`prl`ftdhl, quf sf prlhukf prfvdg gkrfhdtgkdûj hlku`fjtgc gjtf fc ûrngjl kl`pftfjtf hf cg rfgcdzgkdûj hf cg prfstgkdûj l fc hfrfkol hfc gkrffhlr.

8) ]gnl5 Fs fc gktl `fhdgjtf fc kugc sf fxtdjnuf, fj alr`g pgrkdgc l tltgc, fc `ljtl hf cg lbcdngkdûj rfkljlkdhg, hfbdfjhl alr`gcdzgrsf g trgväs hfc hlku`fjtl klrrfspljhdfjtf.

@lhdadkgkdljfs prfsupufstgrdgs Cls `ljtls y cgs adjgcdhghfs hf cls krähdtls prfsupufstgrdls kljtfjdhls fj cls ]rfsupufstls hfc [fktlr ]õbcdkl slcl plhrçj sfr `lhdadkghls hurgjtf fc fefrkdkdl prfsupufstgrdl, hfjtrl hf cls cà`dtfs `fhdgjtf5

7) @lhd @lhdadkgkd adkgkdljfs ljfs ffj j fc Jdvfc Djst Djstdtukd dtukdljgc5 ljgc5 Kljstdtuyfj `lhdadkgkdljfs cls Krähdtls [upcf`fjtgrdls y cgs Xrgjsafrfjkdgs hf ]grtdhgs, cls quf slj gprlbghls `fhdgjtf Cfy.

 

2) @lhd @lhdadkgkd adkgkdljfs ljfs fj fc Jdvfc A Aujkdl ujkdljgc jgc y ]rl ]rlnrg`çt nrg`çtdkl5 dkl5 [lj `lhdadkgkdljfs quf sf fafktõgj hfjtrl hfc `grkl hfc ]rfsupufstl Djstdtukdljgc vdnfjtf hf kghg ]cdfnl, cgs ogbdcdtgkdljfs y cgs gjucgkdljfs quf vgràfj cls krähdtls prfsupufstgrdls.

Àjhdkfs hf hdstrdbukdûj Cls àjhdkfs hf hdstrdbukdûj hf cg Rfngcàg @djfrg, Kgjlj @djfrl, Kgjlj Odhrl fjfrnätdkl, Kgjlj ]fsqufrl, Kgjlj Ngsàafrl, Kgjlj y [lbrf kgjlj ]ftrlcfrl, Kgjlj Alrfstgc, hfc Aljhl hf Kl`pfjsgkdûj @ujdkdpgc ‛ ALJKL@VJ, ALKG@ y cg ]grtdkdpgkdûj fj cg Rfjtg hf Ghugjgs slj gprlbghls plr fc @djdstfrdl hf Fkljl`àg y Adjgjzgs, `fhdgjtf Rfslcukdûj @djdstfrdgc, slbrf cg bgsf hf cls kçckucls quf pgrg tgc fafktl alr`ucf cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl.

Rfsfrvg hf kljtdjnfjkdg [f kljsdhfrg ujg Rfsfrvg hf Kljtdjnfjkdg cl quf kljstdtuyf uj krähdtl prfsupufstgrdl nclbgc hfjtrl hfc prfsupufstl hfc @djdstfrdl hf Fkljl`àg y Adjgjzgs, hfstdjghg g adjgjkdgr cls ngstls quf plr su jgturgcfzg y klyujturg jl pufhfj sfr prfvdstls fj cls ]rfsupufstls hf cls ]cdfnls. Fc d`plrtf hfc krähdtl prfsupufstgrdl nclbgc jl fs `fjlr gc 7% hf cls djnrfsls klrrfspljhdfjtfs g cg Aufjtf hf Adjgjkdg`dfjtl Rfkursls Lrhdjgrdls quf adjgjkdg cg Cfy hf ]rfsupufstl hfc [fktlr ]õbcdkl.

Fvgcugkdûj prfsupufstgrdg Agsf hf Fvgcugkdûj ]rfsupufstgrdg Cg Fvgcugkdûj ]rfsupufstgrdg fs fc gjçcdsds sdstf`çtdkl y kljtdjul hfc hfsf`pf÷l fj cg nfstdûj hfc prfsupufstl y fj fc clnrl hf cls rfsuctghls prdlrdtgrdls y lbeftdvls

 

fstrgtändkls djstdtukdljgcfs, klj fc prlpûsdtl hf kljtrdbudr g cg kgcdhgh hfc ngstl põbcdkl. Cg Fvgcugkdûj ]rfsupufstgrdg kl`prfjhf5

7) Fc sfnud sfnud`d `dfj fjtl tl55 Fs fc fefrkdkdl prdlrdzghl hf gjçcdsds hf cgs rfcgkdljfs fjtrf rfkursls-djsu`l-prlhuktl-rfsuctghl, g trgväs hfc usl hf djhdkghlrfs hf hfsf`pf÷l y ltrls djstru`fjtls quf sf kljsdhfrfj pfrtdjfjtfs, klj fc prlpûsdtl hf dhfjtdadkgr gvgjkfs y rfsuctghls lbtfjdhls klj rfspfktl g cls fspfrghls fj cgs càjfgs hf prlhukkdûj hf prlhuktls, quf pfr`dtgj cg tl`g hf hfkdsdljfs prfkdsg y lplrtujg pgrg cg prlvdsdûj hf cls sfrvdkdls põbcdkls.

2) Cg fv fvgc gcug ugkd kdûj ûj55 Fs fc gjçcdsds hf cg fafktdvdhgh hf cgs djtfrvfjkdljfs rfspfktl hfc rfsuctghl fspfrghl, hf cg fadkdfjkdg gsdnjgtdvg, hf cg fadkdfjkdg fj cg prlvdsdûj hf cls sfrvdkdls, y hf cg fadkdfjkdg hf cls prlkfsls hf slplrtf kràtdkls.

Djalr`f Nclbgc hf cg Nfstdûj ]rfsupufstgrdg [f fafktõg gjugc`fjtf y fstç g kgrnl hfc @djdstfrdl hf Fkljl`àg y Adjgjzgs, g trgväs hf cg Hdrfkkdûj Nfjfrgc hf ]rfsupufstl ]õbcdkl, fj kllrhdjgkdûj klj cls ]cdfnls y Fjtdhghfs, y kljsdstf fj5

7. Cg rfvdsdûj hf cls rfsuctghls lbtfjdhls hurgjtf cg nfstdûj prfsupufstgrdg, slbrf cg bgsf hf cls djhdkghlrfs y ltrls djstru`fjtls quf sf hfadjg fj fc sfnud`dfjtl.

2. Cg rfvdsdûj hfc gvgjkf hf cg fefkukdûj hfc ngstl fj tär`djls adjgjkdfrls. ;. Cls rfsuctghls hf cgs fvgcugkdljfs.

 

DDD.

KLJKCV[DLJF[

7. Fs d`pl d`plrtgjtf rtgjtf fc f fstuhdl stuhdl h hfc fc sdstf` sdstf`g g jgkdljg jgkdljgcc hfc prfsu prfsupufstl pufstl põ põbcdkl bcdkl pgr pgrg g sgbfr fc d`pgktl quf tdfjf fc prfsupufstl põbcdkl fj cg fkljl`àg, hfsgrrlccl y fj fc jdvfc hf vdhg hf cls ogbdtgjtfs hfc ]frõ9 `ufstrg ujg pgrtf fsfjkdgc hf cg plcàtdkg fkljû`dkg9 yg quf hg pgutg g cgs prdlrdhghfs y lbeftdvls hfc nlbdfrjl g trgväs hf cls `ljtls gsdnjghls g sus djnrfsls y g sus fnrfsls. Fc prlkfsl hf pcgjdadkgkdûj prfsupufstgkdûj fs ujg ofrrg`dfjtg aujhg`fjtgc pgrg quf fc nlbdfrjl alr`ucf, hdskutg, gprufbf, fefkutf, kljtrlcf y fvgcõf cls rfsuctghls hf cg fstrukturg hf cg kcgsdadkgkdûj hfc ngstl põbcdkl fj kghg ujl hf cls rubrls hf tgc `gjfrg quf sf rfacfef fj uj krfkd`dfjtl y hfsgrrlccl g jdvfc `gkrl y `dkrlfkljû`dkl. 2.

 

DQ.. DQ

RF RFA AFR FRFJ FJKD KDG[ G[ BDB DBC CDLNR DLNRGA GADK DKG[ G[

- Fc ]frugjl. (2=7?). Hfkrftl cfndscgtdvl J½ 788=.  788=.   - @djdstfrdl hf fkljl`àg y adjgjzgs. (s.a.). @FA . Lbtfjdhl hf ottps5//www.`fa.nlb.pf/fs/qudfjfs-sl`ls/lrngjdzgkdlj/lrngjls-hfcdjfg/;=?-gkfrkg-hfc-`djdstfrdl/lrngjls-hf-cdjfg/6;8-hdrfkkdlj-nfjfrgc-hfprfsupufstl-pubcdkl - @djdstfrdl hf Fkljl`àg y Adjgjzgs. (s.a.). @FA . Lbtfjdhl hf ottps5//www.`fa.nlb.pf/fs/qudfjfs-sl`ls/lrngjdzgkdlj/lrngjls-hfcdjfg/;=?-gkfrkg-hfc-`djdstfrdl/lrngjls-hf-cdjfg/6;8-hdrfkkdlj-nfjfrgc-hfprfsupufstl-pubcdkl - Ruto , A., Dvfttf , A., & @dnufc Çjnfc , Q. (2==1). VJDQFR[DHGH GVXÛJL@G HFC F[XGHL HF ODHGCNL. ODHGCNL. Lbtfjdhl hf ottps5//www.ugfo.fhu.`x/skdnf/blcftdj/tcgoufcdcpgj/j2/f2.ot`c