Kutm draft budgeting policy

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Transcript of Kutm draft budgeting policy

Page 1: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

sa klviTüal½yExµrb ec©kviTüa nig RKb;RKg esoveP AEN naMGM BI e Kal neya )a y nIti viFI dMeNIr ka r énKMer a gEpnka r fvika r

BRga geKal neya )a yfvik ar 1> esckþIepþIm

e Ka l edA én dMe NIk a rénE p nk a rf vik a rnigCa G a CIv k mµrb s;s> x>b >K KWe dIm ,Is Mer c ) a ntul üP a Bf v ik a r xN³ E d l G tib, rim a k mµe lIFnFa nnig E bg E ck FnFa nedIm ,IbnSIú Ca mYyebs k mµyu T§sa ®s þrbs;s a k l viTüa l½y . e Ka led A e nHsa k lviT üa l½yR tUv TTY lxusR tUv R bK l;sMe NI rf vik a rR btibtþik a rN_ R b ca Mqña M CU n dl ;R k um R bwk S a Pi) a l . e Ka l k a rN_e nHK Usv a s;dM e NIrk a rfvik a rR bc a Mqña M nigB i r Brna G MB Ism a sFa tuf vik a r ni g nitiviF IB a k ;B ½n§ep S g ²e To t .

- v a ytM é l viP a K nigb eg áI tG nus a sn_el Ie Ka l ne ya ) a y nIt iviF I n ig dMe NIrk a r - k MN t; v iPa K nig be gáI tG nus a sn_sMra b;dMe Na HR sa ycMeB a HbB a ða f vik a rnigE p ñk h iB a Øv tßú - sMrb ;sM rYlk a reKa rB v a yt M él ni gG nuv tþ n_k a rE k sMrYl eKa lne ya ) a yminE m nsik S a Fik a rfµI n igd MeN Ir

k a r nignIti viF I

2> tYnaTIr b s;s ak lviTü a l½ycMeB aHk ar gar f vik ar sa k lviTüa l ½ye dIrt Yna TIe lIk a rg a rf vik a rdUc xa geR k am ³

- E p nk a rsk mµPa B é nviTüa sßa n - k ic© snüa rb s;vi Tüa sßa n - ynþk a ré nk a rR tYtB ini tü nig ta m da n - v a ytM é lh a niP ½ y - ynþk a ré nk a rk MNt;k tþa G tßi P a B - m eF üa ) a ysMra b ;TMna k ;TMn g - ] bk rN_e Ka lneya ) a y

3> eb sk mµénk ariyal ½y fvik ar

KWe dIm ,Is Mrb;s MrY lnig p þl; P a B Ca G ñk dwk na Ms Mra b;E p nk a rFnF a nnigh iB a Øv tßús Mra b;sa klviT üa l½ yTa Mg mUl nig viP a K fiv k a r nig e Ka l ne ya ) a l . s k mµP a BTa Mg en HrYm m a nviP a Knig eFV IE p nk a rEp ñk h iB a Øv tßú ni g FnF a n E p nk a rnig

Page 2: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

f vik a rmUl Fn G Piv DÆ n _ sMeNI f vik a r nigf vik a rR btibtþiR bc a Mq ña M k a rR Kb;R KgTi nñn½ y nig viP a KR bB ½n§f v ik a r nig e Ka l ne ya ) a yeKa lne ya ) a yenHG n uv tþs Mra b;R Kb ; E pñk éns a k l viTüa l½y nig k mµviFIB a k ;B ½n§k ñúg k a r ero bc M nig R Kb;R Kg é nR b tib tiþk a rN_ f vik a rmUl Fn.

k -k a rR tYtBini tü x- R b siT§Pa B K >bME Nk E ck b¤E p nka rF nFa n X- k sa g Rk um ka rg a r

4 > TMnak;TMng fvik ar nigEp nk ar yu T§sa ®sþ k mµviFIf vik a rK WCa dMeN Irk a ré nk a rsMe rc ci tþE d lC YyG g ÁP a B edIm,IBi c a rNa G MBIr eb o bé nCM erIs f vik a rep S g²E dl KY r E tC H\ T§B ldl ;k a rG nuv tþ n_r bs ;va . eh I yv a qøú HbB a © a Mg elI tYna TIé nR bs iT§Pa B k a rE b gE c k F nFa n éndMe NI k a rf vik a r ehIyG a crYm c ME Nk elIk a rga rR tYtB i ni tü nigk sa g R kum k a rga r TMna k;TMng en HE c k ec jCa bIE p ñk s Mxa n;E dl E p ñk Ta Mg G s;m a nl k çN³ Ca R bB ½n§k a rg a rE dl c rwk Ka MR T sM rb sMrY l nigs m a h Nk mµ .

MKMnit Epn ka r y uT§sa ® sþ

sMeNIEpnka r fvikar

r)a yk arN_ eb sk mµ T s Sn³vis ½y

t Mél

vay tMél E pn kar f vi ka r R b c aMq ñaM

ÉkPa Bs Me NI f vi kar

E p nk a rk MNt; fvik a r

Page 3: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

3 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

r) ayk arN_Ts S n ³ vis ½y e b s km µ nig tMé l

E pn k ar

R b tib tþikarN _b nþ

K Me rag e R CIs e rIs nis Sit

r Ub m nþe l ImUl dæan pøas ;b þÚr

KMnit E pn k ary uT§s a® s þ

B iB rn alMGit

d Me NIr kar E pn kar

f v ikar nig k al viP aK

k MB ug b nþ

kare kIn e LIg é n kar rMB wg T uk

rUb m nþf v ik ar e lIm Ul dæan pø as ;b þÚr

R K b;E pn kar ÉkP aB

vay tMé l R b c aMq ñaM f vikar

B iB rn alMGit B IR b tib tþk arN_R b ca aM q ñaM

vayt Mé l E pñkhiB a Øvtßú

s MnMuÉks arhiB aØvtß ú

E bn sµak ;

kar Gnuvtþn _l ¥

vay tMé l karB in itü

E pn karf µI

karE b g E ckFn F an Caf µI

b c© úb, nñP aB E pn k arb c © úb ,nñ

KMn it yuT §s a® sþ kMB ug b nþGn uvtþn _

Page 4: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

4 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

CMBUk TI 2³ dMeN Ir k ar fvik ar dMeN Ik a rf vik a rCa TUe TA c a b;e p þIm B I E xm k raE xm k raE xm k raE xm k ra é nqña Ms a reB IrB n§. enA eBl dMb U gé n dMe NIrk a rR b cMa qña M k a rrYm b Ba ¢Úl Kña é n Ék s a rKWb ME Nk E c k G gÁPa Beda yk a riya l½y f vik a r.enHp þl ;e nA Bt ’m a nc a M) a c ;sMra b ;k a rero b cMs MeNIs Mu én z vik a r eh IysM eNI rsM uz vik a rKWm a nsm a s Fa tudUc xa g eR k a m ³

- k MNt;s MKa l; CU ndMnwg G MBa vna v G MB Ifv ik a rBIs a k lviTüa Fik a reTA k a n;sa k lviTüa F ik a rrg R bF a ned):a tWm :g R BwT§b urs E dlrYm Ta Mgy uT §sa ®s þ E p nk armUld æa n eKa lk a rE N na M ni gk a rB iBrna se gçb nigT Mrg ;

- é føe dIm ni g r) a yk a rN_s eg ç b ta m Ep ñk E dl segçb G MB Ifv i k a rc rnþnig cMNa yta m E p ñk k _dUc Ca Tis edA mUld æa n sMra b;q ña MbnÞa b ; nig

- cMNa yR ) a k ;ebo v tS b uKÁl ik ta m E p ñk sMra b ;qña Ms a reB IrBn§ R bc a Mq ñaM . k MLúg eB ld MeN I rk a r ed) a :tW m :g ; G a cm a n»k a s edIm ,IesñIs M uelI f vi k a rbME Nk E c k mUldæa nr Ym Ta M g k a rE b bE c k Ca fµIenA mUlni FIE dlm a nR s a b; . E p nk a rfvik a rKYrE t Ka MR TG t ßi Pa B sMxa n;E dl KUsv a s;e nA E p nka ryuT §sa ®s þ rbs; s> x> b>K . e nHG a c eFVIs >x >b> Ke dIm ,E f Ta Mk MeNI nCa bnþk ñúgk a rcu HeQ µa Hsik S a nig sR m b;s R mYl b ME rbMrYl k mµviFIE dlCa k a r sMxa n;e dIm ,Ib MeBj enA TsS n ³ rYm E dl)a nb egáI tsM ra b ;G na Ktrbs ;s >x>b >K.

- eKa lk a rN_mUld æa nE dlR tU v e Rb IenA eBl G Piv DÆ n_nig R bti btþk a rf vik a r - f vik a rR btibtþ inw g R tUv ) a nG P i vDÆ n_k ñúg TsS n³ E v g nig Ca mY yk a reya g eTA ta m E p nk a ryuTsa ®s þ rbs ;

s>x >b >K - k m µviF Isik S a Fik a rsñÚl nigR t U v) a nk a rB a redIm ,I KMa R Tsk mµPa Bs Mxa n;é nk a rb eR go n ni g R s a v RCa v - k a rEk sMrYl énlMh Urk a rga rbMeB jk a rG nuv tþn_ KMe ra g nig b MeB jk a rs gát;FJn ;el It Yna TI s Mxa n;nwg Ca lT§p l

k ñúg R bs iT§P a Bé nk a rs MrYl dU c enH k a rk a t;bnßy tMr Uv k a rsMra b;CM nY yk a r eR k A em:a gnig p þl;»k a scMeBa H buKÁl eR k A em:a g .

- k a rcMNa yminE m nR) a k;eb o vtS nwgR tUv R Kb ;R Kg eG a ym a nR bs iT§P a B Ca mYyk a rs gát ; FJn;el Ik a rFa na fa sk mµPa B Ca mYyG tßiPa B x<s ; R tUv ) a nKa MR Ty:a gR Kb;R Ka n; .

- FnF a nE dl m a nR sa b ;KYrE tR tUv ) a neF VIk a rE b gE c k eLIg vi j edIm ,IbM eB jG tß iPa B k Mrit x< s ;k ñúg E p ñk nImYy²

1> dMeNIr k ar b egáItrUb m nþfvik ar dMeN Irk a rG Piv DÆ n_ G nuv tþ n_ eda yta m k a lviPa Ké nk a rG Piv DÆ n _fv ik a r ¬ B initü emIl ta ra g elx³ >>>> >> >¦ c a b;P øa m b nÞa b;B Iqña Ms a reB IrB n§c a b;ep þI m . k a riya l ½yfv ik a rCa G ñk TTYl xusR t Uvs Mra b;G P i vDÆ n_K Mera g cMNa y nig cMN Ul

Page 5: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

5 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

e rob cMsMe NIrsm Rs bC Unsa k viTüa FIk a r enA E xE xE xE x k um Ök um Ök um Ök um Ö ³³³³ K Mera g k a rcuHe Qµa Hs ik S a nig Tise dA R tU v k Mnt ;CUn e nA k ñúgr) a yk a rN_y uT §sa ®s þR Kb ;B t’m a nK wR tUv R bmUl p þú M B ik a rs ik S a TisedA k MeNInbc© ú b,nñPa BenA k ñúgvis ½y] tþm s ik S a Ca ti esdæk ic© ta m PUm iP a K tMbn ; nigk a rC H\ T§B lcMeB a Hm h a viTüa l ½ y sM eNIs M ufv ik a rrYm m a n lT§p l Ca k ;BIq ña Mk nøH f v ik a rE k sMrYl sMra b;qña Msa reB IrBn §bc© úb,nñ nig KMe ra g bnÞa b ; eh Iys M eNI e nHr Ym m a n³

- briya y r) a yk a rN_s egçb lMG itel IcMnu c sM xa n;rbs ;sa k lviTüa Fik a relIs Me NIe na H nigc g ¥úlbg ða jG MB Iebs k mµvi Tüa s ßa n rYm Ta Mg Ék sa reya g nig bME rbM rYls Mxa n;

- r) a yk a rN_h iB a Øvt ßúseg çb - rc na sm <½n §G g ÁPa B - KMe ra gé føs ik S a - B t’m a nk mµviFI k a rcuHe Qµa H sik S a Tinñn½ ycMna y nig - B t’m a nR) a k;E x

2222 >>>> k ar TTY lx u sR tUv k ar TTY lx u sR tUv k ar TTY lx u sR tUv k ar TTY lx u sR tUv k a riya l½y b ¤ Pña k ;g a r k a rTTYlx usR tU v

dMNa gf vik a r - cUlr Ym k a rR bCMuBIf vik a rR b ca MEx nigk a rbNþ úHbN þa lG MB If vik a r - tMr UveG a y k a rsR m b;s R mYl k a rG Piv DÆ n _

nig bB a ¢ÚlbME rb M rYl fvik a rk ñúg r) a yk a rN _G Piv dÆ n_f vik a r - CY yR BWT §burs

R bF a ned):a tWm :g; Ca mYyk a rG Piv DÆ n _KMni ty uT§sa ®sþ nig vi P a KG a CIv k mµ ni gb Ba ¢Úl eTA k ñúgE p nka rf vik a rR b ca Mqña M

G nuKN³ k mµk a rEp nka rnig f vik a r - b nþtY na TIbc© úb,n ñénb eg áI t) a :r a :E m :R t k a rsnµt;s Mra b;s a k l viT üa l½y

- KW Ca G ñk TTYl xus R tUv e lIk Mh uu sqÁg énnI ti viF I dMe NIrk a rf vik a r ra yk a rpÞa l;CU ns a k lviTüa Fik a r .

- b egáI tG nusa sn_p þl;G nusa s n_cMe B a HR k um R b wk Sa e dIm ,I Ék Pa B elIKMe ra g fvik a rq ña Msa re BIrB n§R bc a Mqña M

k a riya l ½yfv ik a rnig E p nk ar - G P ivDÆ n _é nKM rYB üa k rN_sMra b ;bg ða jdl;R k um R bwk S a Pi) a l - sR m b;sR mYl dM eNI fvik a r bnþrk a rG Piv DÆ n _ bN þúHb N þa l TMna k

Page 6: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

6 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

TMng é ndMeN Ik a rE R bRb Yl e rob cM]b k rN_f vik a r nig k a lvi Pa K - b gÁúM f vik a rta m E pñk cUl eTA f v i k a rem rb s; s >x >b> K - f vik a rm a nk a rTTYl xusR tUv sMra b;R tYtB in itük a rG nuvt þCa k ;E sþg

Ca mYyn wg KMe ra g fvik a r nig p þl;G nusa s n_e lIk a rE k sMrYlf vik a rta m ry³ qña Ms a reB I rBn §nig ra yk a rN_sk mµPa BG a CIv k mµdl ;s m a Cik Pa Kh ‘un .

k a riya l ½yfv ik a rs ik S a Fik a r - sR m b;sR mYl k a rG P iDÆ n_én bg ÁúM fvik a rE p nka r nig beg áI ts nµt ; eda ys a k lviTüa Fik a r nig r g

- b Nþú Hb Nþa l ni g b gða t; dM N a g fvik a rrbs;s ik S a Fik a r R BwT§bu rs - G P ivDÆ n _ nig TMna k ;TM ng ):a ra :E m :R tcM Na y nig k a rsnµ t; sMra b;

k MritG g Á Pa B rbs;xøÜn - TTY l xus R tUv s Mra b ;k a rG P ivDÆ n_E p nk a rR bca Mq ña M nig r) a yk a rN _

G P ivDÆ n _f vik a r - viPa Kk rN IG a CIv k mµk ñúg k r NIc a M) a ;

R bFa ne d) a :tWm : g - G P ivDÆ ni g TMna k ;TMng KMn ityuT §sa ®s þ viPa KG a C Iv k mµ nig sMe NIbME rb MrY lfv ik a r dl;s a k lviTüa Fik a rrgTTYl bnÞúk

sa k lviTüa F ik a rrg TTYl bnÞúk rdæ) a l ni gh iBa Øv tßú

- TTU l xus R tUv s Mra b ;G nusa s n_el I fvik a rq ña Msa re BIB n § - nig fv ik a rk a rmUlF nsMra b ;G nuv t þn_ C Unsa k lviTüa F ik a rs Mra b;k a r

v a ytMé lni g ta m ry³ K N³ k mµk a rEp nk a rnigh iB a Øv tßú - sa k lviTüa Fik a rrgTTUl E p ñ k e nHTTYl xus R tUv sM ra b ;TMna k ;TMng

b Ba ðé ncMNa y nig G nus a sn_E k sMrY l eG a y ) a ns m rmücMe Ba HPa KI E dlTTYl xus R tUv .

sa k lviTüa F ik a r - v a ytMél B iPa k S a nigc rca rKMni tE dl ) a nG nus a sn_k ñúgr) a yk a rN_G P ivDÆ n_f vik a r -va ytMé l E k sMrYl nig Ék P a Be lIfvik a rrbs;s a k l viT üa l½y

R kum R b wk S a Pi) a l va ytM é lni g Ék P a Bel I) a :ra :E m :R tcugeR k a y

Page 7: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

7 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

va ytM é lni g Ék P a Bel Ifvik a rsa k l viTüa l½ y R Kb ;ed) a tWm :gk a riya l½ ycM NuHsa k l viT üa l½ yR tU vm a nk a rTTYl xus R tU

vel Ifiv k a rnig E frk S a sm tu lü f v ik a reda yR tY tB in itüc M Na y nigk MN t;sM Ka l ; CUnk a ri ya l½yf vik a rCa munel IbB a ðcMNa yelI K Mera g eh Iy bB a ða enHek Ite LIge d) a :t Wm :g e na HR tUv TT Yl xusR tUv s Mra b; k a rga rb nSIúfvik arCa m Yyk a ri ya l½y fiv k a redI m ,Ieda HR sa ysßa nPa BenH .

3 > R bit iTi nf vik ar Rbc aMq ñaMR bit iTi nf vik ar Rbc aMq ñaMR bit iTi nf vik ar Rbc aMq ñaMR bit iTi nf vik ar Rbc aMq ñaM

s a k l viTüa Fik a rrgTTYlb nÞú k G Piv DÆ n_ R biti Ti nf vik a rR bc a Mq ña MsMra b ;qña Ms a reBIB n§ . R biti Tin f vik a rR bc a Mq ña MrYm m a n k a rk a lbriecäTR bC Mu b Tb gða j r) a yrN_R bc a MR k um R bwk S aPi) a l k a rRbKl;f vik a rlMG i trbs;e d) a :tWm :g dl ;k a riya l ½y fiv k a r eh Iy enA G num½ tcug eR k a yR tUvda k ;enA elI eK h TMB ½ r .

E pñk nig e d )a :tWm :g E pn karn ig f vik ar PaB C aGñkn aMf vik ar R kum karg arR b wkS aP i)al

Ex kumÖ³

Ex min a

ka r bB a¢k ;e LIgv i jGMB I e bs kmµ T sSn ³ vis½y n ig t Mél

sßit iT inñn ½y n igKMe r a gcuH e QµaH ka r bB a¢k ;B IKMn it yuT§s a ®s þ Ex e ms a

KMe r a gcuH e QµaH cuge Rka y K Me r a gcMNUl

Ex ]s Pa *** Epn kar RtUv ca b;e pþIm r Ubmn þf vik ar éf øsikS a y uT§s a®sþ n ig

C Mn Yy hiB aØvt ßú

Ex mif un a *** mh a viT ü a n ig buKÁlik bB a¢Úl Epn ka r f vik ar e TAt amE pñk

)a:r a:E m:Rt f v iakr RtUv )an Ebg Eck

Ék PaB e lIs Me NI éf øsikS a

Ex k kþd a ***

Ep n karR tUv)an ÉkPa B e d a yRB wT §burs

***

Epn karRt UvG n ue l amn igvay t Mé l ed ay

kar iy al½yf vika r

*** Epn kar G tßiPa B n igs h R btiibt þk ar N _cUlkñúg f vika r

Ex sIh a ka r be gáIt n igva y t Mél f vik ar ka r v ay tMél nig s mt ulüf vika r

Ex kB aØa s mt ulün igÉkPa B f v ikar ka r É kPaB f vika r sMn uMÉks a r hiB aØv t ßú sMn uMÉks ar hiB aØvt ßú

Page 8: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

8 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

Ex kB aØa sMnuMÉ ks a r hiB aØvt ßúR t Uv)

a n e FVICa ka l viPa K

Ex t ul a *** k ar EksMr Yl f vik ar Cac aM)a c; f v ikar Gn uvtþn _e dImqñaM *** ÉkPa B e lIka r EksMrYl f v ikar Ca caM)a c;

Ex vicäika r e r o bcMka r va y tMél Rb tibt þika r R bcaM

***

e ro b cMsMn uÉks a rhiB aØ vt ßú E bn sµa k;XIg n ig Tin ñn ½y ka r Gn uvt þn _l¥

Ex FñÚ va y t Mél e ro b cMsMn uÉks a rh iB aØvt ßú Ebn sµa k;XIg n ig Tin ñn ½y kar Gnuvt þn_ l¥c Ul eT Akñgk ar v ay tMé l Rbc aMqñaM

CMn Yy dl ;Epñkn ige d ):at Wm:gkñg kar vay t Mél Rbc

aMqñaM

***

Ep n karR tUv)an ac ab ;e pþImpþl ;l T§p l B Ir kar v ay tMél Rbc aMqñaM

***

rUbmn þf vika r )a n l T§p lB Ier o bcMsMnuÉ ks a r hiB aØ

vt ßú E bn sµa k;XIg n ig Tin ñn ½y ka r Gn uvt þn _l¥

ka r v ay tMél kar vayt MélR bcaMqñaM

Page 9: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

9 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

q ñaMb c© úb, nñ q ñaMb nÞab ; kar GP ivD Æn _f vikar

E x km r a f vikare cab;e pþIm e ro b cMe Kal n e y a) ays Mrab ;f vik ar Gn us arn³ f vikar

E x kum Ö³ Gnuvtþn _ s Me NIe rob c Mf vikar

E x min a Gnuvtþn _

karb B a¢k;e LIg v ijG MB I e b s km µ T s Sn ³ vis ½y nig tMé l . karb B a¢k;B IK Mnit y uT§s a® s þ

viP aK TMn ak;TMn g f vik ar nig E pn k ary uT§s a® s þ

E xe ms a Gnuvtþn _ K Me rag cuH e QµaH c ug eR k ay

E x ]s P a Gnuvtþn _ K Me rag cMN Ul

E x mif un a Gnuvtþn _

E pn karR tUvcab ;e pþIm r Ub m nþf vik ar é f øsikS ay uT§s a® s þ nig CMn Yy hiB aØ vtßú

ks ag E pn k ar f vik ar b ¤ s Me NIs Muf vikar

E x kk þda Gnuvtþn _

-E pn karR tUv) an ÉkP aB e dayR BwT§ b urs -E pn karR tUvGn ue l am nig vay tMé l e dayk ar iyal ½y f vik ar -E pn karGtß iP aB n ig s hR b tiib tþkar N _cUl kñúg f v ik ar

b gÁMúf vik ar k ar R b Kl ;C Un kariy al ½½ yf v ikar

E xs Iha Gnuvtþn _ s m tul ü nig Ék P aB f vikar kar É kP aB f vik ar

R tYt B in itü nig E ks MrYl sMe NIe d ay Gn uKN³ k mµk arR tYt B initü

E x kB aØa Gnuvtþn _ s MnuMÉks arhiB aØvtß úR tUv)an e FVIC ak al v iP aK s Me NIr s MuÉkP aB e d ay KN ³ R Kb ;R Kg e sñIs Mukar ÉkP aB f vik ar

E x tul a Gnuvtþn _

karb iT b B a¢ Ib e NþaH Gas n ñe dIm , Ie FVIk ar karE ks MrYl s Mrab ;q ñaMe R kay

kar ÉkP aB b ¤Gn um½t f vik ar R kum R bwkS aP i ) al

E x vicäik ar Gnuvtþn _ n iy ½t f vik ar s avn ³ km µ E x FñÚ b iTb B a¢I b iT b B a¢If ivik ar pSB Vp Say nig e )aH B um <

Page 10: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 0 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

CMBUk TI 3 niy½m n½ y

1 > f v ik a rf v ik a rf v ik a rf v ik a r ³³³³ KWCa E p nk a rhirB a Øv tßú edIm ,IR tUtB in itüR btib tþik a rN_ ni glT §p l G na Kt R b k be da yRb siT§Pa B

nigk a rsnSMs Méc x <s; .

2> é f øe dIm p Þa lé f øe dIm p Þa lé f øe dIm p Þa lé f øe dIm p Þa l ;; ;; KWG a c RtUv ) a nk MNt; Ca k ;l a k ;Ca mYyk a rCY y ] btÖm Ca k ;l a k;el I KMe ra g s k mµP a Bb eR go n

sk mµPa B rb s;ed) a :t Wm :g ; b ¤Ca é føE dl G a c k MNt;p Þa l ; dl;sk mµPa B Ba k;B ½n§ Ta Mg ena H . 3> é f øe dIm R be ya lé f øe dIm R be ya lé f øe dIm R be ya lé f øe dIm R be ya l KWCa é fø edIm z bnIP½NÐ n igr dæ) a l E dle k IteL Ig Ca TUe TA b ¤ Tise dA rY m nig

dUec ñHv a minG a c k MN t; y:a g c,a s;la s ; nig Ca k ;l a k ;Ca mYyk a r]b tÖm dl ; KMe ra g b ¤ sk mµPa B ed) a :tWm :g.

4> es v a m C Æ m N Ðles v a m C Æ m N Ðles v a m C Æ m N Ðles v a m C Æ m N Ðl KWCa sk mµPa BE dlG nuv tþn_b ec© k eTs Ca k ;la k ; b ¤esv a rdæ) a l Ca c a M ) a c ;sMra b ;

R btibtþk a rN _ xa gk ñúgé nsa k l viTüa l½ y ni g K itR ) a k ;dl;G ñk eR bIR ) a s;sMra b ;esv a k mµe nH . es va m CÆ m NÐlR t Uv) a nk MN t;Ca b IR bePTdU c xa geR k a m ³ - m NÐl eB lev la ni g vt ßúF a tuedIm - m NÐlK ité føes va R tLb; - es v a z bnIP ½NÐ Bies s

5> q ña Ms ik S aq ña Ms ik S aq ña Ms ik S aq ña Ms ik S a ³³³³ qña Msik S a rbs;s a k l viTüa l½ yR tUv yk t a m R b tiTinsik S a nig k a l viP a Kfa ñk ;n ImYy ²

R btiTi nR b ca Mqña M³ KWR tUv k MN t;r y³ 1 2 E xc a b ;BI TI1 E x m k ra rhUt dl; 3 1 FñÚ .

6 > m UlFn³ KW Ék ta TijE dlt Mé lc a b;B I 20 0 0 dul øa b¤eR cIn Ca genH nig v tþ CI v t eR bIR ) a s;eR cIn Ca g 1 qña Meh Iy v a R tUv k MNt ; R ta Ca R TB üsm ,tþi nigk a t;r Mela He ya gta m k a rk a rE NnaMé ne Ka lneya ) a yK Nen y ürb s;s >x >b >K 7> qña Msa reB I rBn § : qña M sa reBIrB n §rbs;s a k l viT üa l½yR tUv ) a nk MNt;r y³ 1 2E xc a b;B I E x ] sPa TI 1 b Ba ¢b;enA E x >> > >>énqña M R btiTi nbnÞa b ;. v a KW Ca Pa B sMxa n;ed Im ,Ib eg áIne nA Pa B xusE bøk Kña énq ña Msa reB IrB n§

Page 11: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 1 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

e dIm ,IeF VIE p nk a r nig f vik a rdl;sk mµPa B R btibitþk a rN_E dlKMera g Tuk k ñúgk MLú g eB le v la sm rmü. . 8 > mU lni ñF i³ KW Ca E p ñk Ca k ;la k ;énG g ÁPa B k MN t;enA n i y½m n½ yKN eny ün igsM ra b ;k MN t;R ta KN eny üep S g² Kñ a BI R TB ü ni gbMN ul mUln iFc rn þ .

9 > m UniF c rnþ KW Ca cMN Ulbe g áI te LIg e da yR btib tþik a rN_ rbs ;sa k lviTüa l ½ yni g cM Na yBa k ;B ½n§ B Irk a rG nuv tþ n_Tis edA s Mxa n; é ns >x>b > K . en Hnwg R tUv ) a neR b IssMra b;bMNg R btib tþk a rN _ TUe TA k a rKMa R Tk a rb eR go n nig R sa v R Ca v esv a F a rN³ ni gcMNa ys Mra b;G g ÁPa B .

1 0 > sk mµPa B R btibtiþ B a k ;B ½n§k a rTT YlbME Nk E ck k a rR bmUl cMN U lsik S a k a rpÁt;p Á g TTYl TMnij b¤ e sv a kñúg r y³ eB l 1 2E x E dlk MNt;é nqña Ms a eB I rB n§ . sk mµPa Bm a nep S g²B Ik a rvinieya KTun nig sk mµPa B h iB a Øv tß ú.) .

Page 12: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 2 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

C MBUk TI 4 bøg;KNnIfvik ar 1>s Mng;rc nasm <½n§ KN nIfivik ar b øg;K Nn I K Wrc na sm <½ n§B t’m a n eR bIR )a s ;kñúg R bB ½n §h iBa Øv tßú e dIm ,Ik M Nt;s MnM uR b ePT KNe nyü e h Iy KW Ca eR Ka gq ¥w g s m <½n§k Ud eR bIcMe B a HE p nk a fvik a r k MNt;R ta nig r) a y k a rN _k ñúg R btibtþ ik a rN_h iB a Øv tßú ni g tul üPa BKN nI . R Kb;R b tib tþik a rN_h iB a Øv tß ú R tUv k MN t;k Ud KNnI nig el xt MNa g ed) a : tWm :g nig e l xk Udd MNa g KMera g k mµviFI Ca e dIm . s M Ng;b ø gK NnIm a n TMrg ;d Uc xa g eR k a m ³

XXXX-AA-XXX-XXX -A-X-XXXX KN nI - ed )a:tW m:g; - kari y a l½ y- KM era gCM nY y /kmµ vi F I

kkkk - b øgb øgb øgb øg ;; ;; K N nIK N nIK N nIK N nI E p nk a rf vik a r E p nk a rf vik a r E p nk a rf vik a r E p nk a rf vik a r rYm m a nsMNg ;d Uc xa g eR k a m ³ b YnxÞg ; dMbUg = KNnIs Mra b;lW CW s M ra b;R btibtþ ik a rN _KNn I ] Ta h rN_ ³ 1 0 0 1 ³ KNnIsa c ;R ) a k ;crn þ

xxxx ---- b øgb øgb øgb øg ;; ;; k Uds Mr a bk Uds Mr a bk Uds Mr a bk Uds Mr a b ;; ;; e de de de d )))) aaaa :: :: t Wmt Wmt Wmt Wm :: :: gggg ;; ;; 7x <g ;bn Þa b; = dMNa g eG a yG gÁP a B ¬ 2xÞg ;d MbUg dMNa geG a yG g ÁPa B – 3x Þg;b nÞa b;dM Na g eG a yed) a :tWm :g; - 3 xÞg ;cug eR k a ytMNa geG a yé føm NÐ l- sMra b;k a riya l½y b¤E p ñk ¦ ] Ta h rN_ ³ PG-100-111

m a nn½yf a ed) a :tWm : g ;sa k lviTüa F ik a r- k a riya l ½ yF a na Ku NPa B G b;rM KKKK ---- b øgb øgb øgb øg ;; ;; k Ud s Mra bk Ud s Mra bk Ud s Mra bk Ud s Mra b ;; ;; K Me ra g n ig k mµv iFI K Me ra g n ig k mµv iFI K Me ra g n ig k mµv iFI K Me ra g n ig k mµv iFI E c k Ca b IE p ñk rgE c k Ca b IE p ñk rgE c k Ca b IE p ñk rgE c k Ca b IE p ñk rg S-E-1000

m a n n½yf a K Me ra g R be P Tes v a k mµm a n n½yf a K Me ra g R be P Tes v a k mµm a n n½yf a K Me ra g R be P Tes v a k mµm a n n½yf a K Me ra g R be P Tes v a k mµ ---- s Mr a bs Mr a bs Mr a bs Mr a b ;; ;; E p ñk G bE p ñk G bE p ñk G bE p ñk G b ;; ;; rMrMrMrM ---- el xk Udk m µv iFI el xk Udk m µv iFI el xk Udk m µv iFI el xk Udk m µv iFI

] Ta h rN_³ 1 0 0 1 -PG-10 0 - 11 1 -S-E- 10 00 m a nn½yf a ³ sa c;R ) a k;- sMra b;ed) a :tWm : g;s a k l viT üa Fik a r-E pñk Fa na KuNP a BG b ;rM- sM ra b ;KMe ra ges va k mµ- G b;rM-k mµviFIF a na KuN Pa B G b;rM .

k a rB nü lk a rB nü lk a rB nü lk a rB nü l ;; ;; G MB ITMna kG MB ITMna kG MB ITMna kG MB ITMna k ;; ;; T Mng rv a g s MNgT Mng rv a g s MNgT Mng rv a g s MNgT Mng rv a g s MNg ;; ;; b øgb øgb øgb øg ;; ;; K N n I n ig k mµv iF Ik ñúg E p nk a r yuT §sa ® sþK N n I n ig k mµv iF Ik ñúg E p nk a r yuT §sa ® sþK N n I n ig k mµv iF Ik ñúg E p nk a r yuT §sa ® sþK N n I n ig k mµv iF Ik ñúg E p nk a r yuT §sa ® sþ

Page 13: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 3 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

k ñúgE p nka ryuT§sa ® sþR tUv E t m a nk mµviFIE p nk a rsMra b;k a rG nuv tþn_ eh I yk mµviFI ena HsM ra b ;ed) a :tWm : g;Na E p ñk Na k mµviFIm a nG VIxø H d Uc en He KR tU v E tk MNt ;el xk Ude dIm ,Ig a y R sYlk ñúgk a rta m da n nig Bini tük a rga rena H. ] Ta h rN_³ PG-1 0 0 - 111 -S-E- 100 0 m a nn½yf a ³ K Mera g k mµviF Ies v a k mµF a na KuNPa B G b;rM sM ra b ;bMerIk a rga rs ik S a F ika r E dl R Kb ;R Kg eda ye d) a :tWm :g ;sa k lviTüa Fik a reh IyG nu v tþn_e da y k a riya l½yFa na Ku NPa BG b ;rM

XXXX X-XXX-XXX XXXXXX

KN nI ed) a :tWm : g; KMe ra g CM nY y / k mµviFI XXXX AA-XXX-XXX AAA-XXX or AA-XXXX

A dMNa ge Qµa HG g ÁP a Bed) a : tWm :g ; XXX dM Na geQ µa Hed) a : tWm :g ; XXX dM Na geQ µa Héf øed Im m NÐl

AAA dM Na geQ µa Héf øed Im m NÐlXXX dM Na g el xmUln iFIC MnY y

2 >bøg;KN nI o 0001 - 0205 min Tan ;k MNt; s M rab;eR bIen A eB l GnaK t Unassigned, available for future use

o 0206 - 0206 s mtul ü sMr ab;E k sMr Yl Balance Forward Adjustments

o 0207 - 0999 min Tan ;k MNt; s Mrab;eR bIen A e B lG naK t Unassigned, available for future use

o 1000 - 1499 R TBü s m, tþicrn þ Current Assets

o 1500 - 1999 R TBü s m, tþiry ³ eB l E v g –mUlFn Long-term Assets

o 2000 - 2299 bMNul crn þ Current Liabilities

o 2300 - 2499 bMNul ry ³eB lE v g Long-term Liabilities

o 2500 - 2999 tul üPa BmUl n iFI Fund Balance

o 3000 - 3299 bE nßmep Sg ² Miscellaneous Additions

o 3300 - 3399 mUlFin icMNay el Izbn IP½ NÐ n ig rd æ) a l- éføe d ImR bey al F & A Recoveries

o 3400 - 3499 kar TTYl min E mn cMNUl Non-Revenue Receipts

o 3500 - 3599 K NnIep ÞrcUl Transfer-in Accounts

o 3600 - 3999 cMNUlm in Tan ;k MNt; s Mrab ;eR bIG n aK t Revenue unassigned, available for future use

o 4000 - 4019 mUlFin iC MnYyr bs;rd æ State & Other Appropriations

o 4020 - 4034 cMNUléføs ik Sa Tuition and Fees

o 4035 - 4099 cMNUlC a C MnYy b¤ GMe Na y Grant & Gift Revenue

o 4100 - 4199 cMn Ul v inieya K Tun Investment Income

o 4200 - 4999 cMNUll k ; n ig e sv a kmµ Sales and Services Revenue

Page 14: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 4 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

o 5000 - 5999 cMNayR )ak;ebo v tS n ig k B a© b;s ar³R be yaC n_ Salaries and Fringe Benefits

o 6000 - 6024 cMNaye pS g Other Expenditures

o 6025 - 6064 cMNay eFVId MeN Ir n ig erIs TItaMg Travel and Relocation Expenditures

o 6065 - 6199 É k tþapÁt;p Ág;n ig cl n ³ v tßúep Sg ² Supplies and Other Tangible Items

o 6200 - 6299 es v ak mµ n ig karC Ys C Ul Services and Repairs

o 6300 - 6399 éføed ImGah arUbk arN_ Scholarship Costs

o 6400 - 6499 éføes v a CYl n ig cMNay rd æ) a l Fees, Leases and Overhead

o 6500 - 6589 rMel aH Amortization and Depreciation

o 6590 - 6699 k arTijTMn ijsMr a b;l k ;bn þ Goods Purchased for Resale & Credit

o 6700 - 6999 cMNaye lImUl Fn Capital Expenditures

o 7000 - 7299 kar ka t;bn ßy ep Sg Miscellaneous Deductions

o 7300 - 7399 cMNayK Neny ü n ig hiB aØv tßúF & A Costs

o 7400 - 7499 bME NgE ckmin Emn cMNay Non-Expense Disbursements

o 7500 - 7599 K NnIep Þrecj Transfer-out Accounts

o 7600 - 7999 bME NgOther Misc Disbursement (available for future use)

o 8000 - 8001 R btiev TcMNUl - cMNa ys egçbs Mra b;k a rbiTbB a© I cug R bcaMqña M cug E x pÞa l;e d ayk a riyal ½y KNn I Income/Expense Summary, Cash redistribution

o 8002 - 8099 min Tan ;k MNt; Tu ke R bIen A eB l Gn aK t Unassigned, available for future use

o 8100 - 8100 s Mrab;biTbB a ¢Ika rg armUl n iFIC Mn Yy rbs;ra C rd æ) alPi) a l nig GgÁk ar Appropriation Close

Out

o 8101 - 8999 min Tan ;k MNt; s M rab;eR bIen A eB l GnaK t Unassigned, available for future use

o 9000 - 9999 kar BüÜk Mh us Error Suspense

3 > el xkUd ed) a:tWm :g; • d MNag éfømNÐl kñúg s ak l v iTüa l ½y

b øgb øgb øgb øg ;; ;; k Uds Mra bk Uds Mra bk Uds Mra bk Uds Mra b ;; ;; e de de de d )))) aaaa :: :: t Wmt Wmt Wmt Wm :: :: gggg ;; ;; 7x <g ;bn Þa b; = dMNa g eG a yG gÁP a B ¬ 2xÞg ;d MbUg dMNa geG a yG g ÁPa B – 3x Þg;b nÞa b;dM Na g eG a yed) a :tWm :g; - 3 xÞg ;cug eR k a ytMNa geG a yé føm NÐ l- sMra b ;k a riya l½y b¤E p ñk ¦ ] Ta h rN_ ³ PG-100-111

m a nn½yf a ed) a :tWm:g ;sa k lviT üa F ik a r - k a riya l ½ yF a na Ku NPa B G b;rM Department

ID Sub

department ID Sub Department Name Cost Center

Page 15: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 5 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

PG 1 00 sa k l viTüa Fik a r

QO 1 1 1 k a riya l½yFa na KuNP a BG b ;rM

AIO 1 1 2 k a riya l½ysa nk mµép Þkñúg

IO 1 1 3 TMna k ;TMng G nþr Ca ti

SO 1 1 4 k a rG Piv DÆ n_yuT§sa ®sþ

PM

sa k lviTüa Fik a r rg TTYlbn Þúk E pñk rdæ 20 0 nig h iBa Øv tßú

AO 21 1 rdæ) a l nig F nFa nm nusS

SO 21 2 snþisu x suv tß iPa B brisßa n

ITO 21 3 k a riya l½y B t’m a nviT üa

FA 21 4 k a riya l½y R Kb;R Kgz bnIP½ NÐ nig G a Ka r

HO 21 5 k a riya l½yR Kb;R Kg FnF a n m nusS

MO 21 6 k a riya l½yTIp S a r

FO 221 ed> Kne ny ün ig h iBa Øv tßú

RE 22 2 k a riiya l½yc MN Ul- cM Na y b MNul

PO 223 k a riya l½yl T§k mµ

BO 22 4 k a riya l½yE p nk a r nig fvik a r

PA

sa k lviTüa Fik a r sik S a FIk a r

RO 31 1 k a riya l½ycu He Qµa H

EO 31 2 k a riya l½yR Kb;R Kg k a rR bLg nig v a ytM é l

Page 16: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 6 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

DO 31 3 k a riya l½yG Piv DÆ n_k mµviF I s ik S a

RO 31 4 k a riya l½yR Kb;R Kg k a rviPa K nig bnÞb ;sik S a

FO 31 5 k a riya l½yqña Ms ik S a m Uldæa n

RD 31 6 k a riya l½yR sa v R Ca v nigG P ivDÆ n _

GO 31 7 k a ril½ysik S a bnþ

LO 31 8 k a riya l½yR Kb; R Kg bN þa l½ y

FB 31 9 mh av iTü al ½yR K b;R K g BaNiC ¢k mµ 150

FE 320 mh av iTü al ½yviTü a sa ®s þGb;rM 200

FF 321 mh av iTü al ½yPas a bre Ts 250

FI 322 mh av iTü al ½yB t’man v iTü a 300

FL 323 mh av iTü al ½yn Itis a ® sþ n ig rd æ) a l sa rFarN³

500

FE 32 4 mh av iTü al ½yvis Vk mµ 600

FA 325 mh av iTü al ½ysßa bü k mµ 700

FM 326 mh av iTü al ½yn av acrN_ 800

FAG 327 mh av iTü al ½yk sik mµ 900

FT 328 mh av iTü al ½y GPiv D Æn_C n bT 1000

CL 41 1 mCÆ mC Mn a jv K ÁxøIPas a Gg ;eK øs 1200

CC 41 2 mCÆ mC Mn a jv K ÁxøIPas a k MuBüÚT½r 1300

CB 41 3 mCÆ mC Mn a jv K ÁxøIR K b;R K g 1400

CE 41 4 mCÆ mC Mn a jv is Vk mµ 15000

EE 5 1 1 s hR K assMNg; 2000

Page 17: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 7 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

EI 5 1 2 s hR K asB t’man viTü a 2100

ER 5 1 3 s hR K asviTúü én k IþR s la j; 2200

SAO

sa k lviTüa Fik a rsik Sa Fika r 60 0 bTTYl bnÞúk k ic© k a rnisSit

61 1 k a rR Kb ;RKg Bt’m a ni isSi t

61 2 TMna k ;TMng nisS It

4444 ---- bøgbøgbøgbøg ;; ;; kUds MrkUds MrkUds MrkUds Mr abababab ;; ;; KMer a gnigk mµ vi FI KMer a gnigk mµ vi FI KMer a gnigk mµ vi FI KMer a gnigk mµ vi FI E c k Ca b IE p ñk rgE c k Ca b IE p ñk rgE c k Ca b IE p ñk rgE c k Ca b IE p ñk rg S-E-1000

m a n n½yf a K Me ra g R be P Tes v a k mµm a n n½yf a K Me ra g R be P Tes v a k mµm a n n½yf a K Me ra g R be P Tes v a k mµm a n n½yf a K Me ra g R be P Tes v a k mµ ---- s Mr a bs Mr a bs Mr a bs Mr a b ;; ;; E p ñk G bE p ñk G bE p ñk G bE p ñk G b ;; ;; rMrMrMrM ---- el xk Udk m µv iFIel xk Udk m µv iFIel xk Udk m µv iFIel xk Udk m µv iFI

R bePTKMe ra g vis ½ y el xKMe ra g sMPa r³ F RKb ;RKg M c a b ;ep þIm B I 0 0 0 1 - 999 9

b :uE nþR tU v G nue la m ta m k ,a lel xk Udrbs ;ed) a :tWm :g ; ] Ta h rN_³ KMe ra g k mµviFIF a nKu N Pa B G b;rM s ßite nA eR k a m ed) a:tWm: gs a kl viT üa Fik a rE dlm a nelxk Ud 1 00 dUc e nHe l xk Udk mµv iFI KY rE tep þIm ec jB I 1 0 0 1 cMNa M³ 0 0 0 1 -0 999 s Mra b;eR b IR ) a s;KMera g ep S g ²

esv a k mµ S Rb tib tþik a rN_ O

G cn³ R TBü A Ep nk a r P

E k lMG nig CYs CUl I h iBa Øv tß úni g vinie ya K F

G Piv DÆ n_ D Fa na KuNPa BG b ;rM Q

bNþú HbNþa l T h a niP½y R

va ytM é l E Bt’m a nvi Tüa I

R sa v R Ca v R sh R btibtþik a rN_ R

E p nk a ryuT§sa ®sþ P FnFa nm nus S H

k mµviIFk MuBüÚ T½ r C sa g ;sg ; B CMn Yy G

Page 18: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 8 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

CMBUk TI 5 dMeN Ir k ar GPivDÆn_Ep nkar f vik ar 1 d MeN Ir kar fvik ar dMeN Irk a rf vik a rxa gk ñúg Ca TUe TA ca b ;enA edIm E xm k ra é nqña Ms a reBIB n§ . R t g;k a rc a b;ep þIm dMe NIrk a rR b ca Mqña M k a rrYm b Ba¢Úl Kña én Ék sa rKWR tUv) a nE b gE c k dl ;R Kb ;G g ÁP a Brb s;s>x >b > K e da yk a riya l½y fvik a r . B t’m a nen He h A fa sMeN Irf vi k a r . dMeN Irk a rf vik a rK WCa d MeN Irk a rviPa K k sa g be gáIt T Mna k ;TMng v a ytM él E k s MrYl el I sMeNIs uMf vik a r E dl p S a P¢a b; k a rcMNYl- cMNa y edIm ,IR TR Tg;e Ka l KMn it nig e Ka ledA E p nka ryuT §sa ®s þrb s; G gÁPa B ed) a : tWm :g ni g R TR Tg;d MeN Irk a rR btibtþirb s;G g ÁPa B eh Iy dMe NI rk a renHr Ym m a n³

1 - viPa KTMna k ;TM ngf v ik a r nig E p nk a ryuT§sa ®s þ 2- G nus a rn³f v ik a r 3 >- k sa g Ep nk a rfvik a r b ¤ sMeNIs Muf vik a r 4- bg ÁM úfv ik a r k a rR bKl;C Unk a riya l½½ yf v ik a r 5 - R tYtB i ni tü n ig E k sMrYl sM eNIe da y G nu KN³ k mµk a rR tY tB in itü 6 - sMeNIrs M uÉk Pa B eda yKN³ R Kb;R K ge sñ IsMuk a rÉk Pa B f vik a r 7- k a rÉk Pa B b¤G num½tf vik a r R kum R b wk Sa P i) a l

ksagE

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Page 19: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

1 9 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

2 -viP a KTM nak ;TMng fvi k ar nig Ep nkar yuT§s a ®s þ

KW Ca dMe NI rk a rviP a Ks k mµP aB nigk a reR bIR ) a s;fvik a rrb s; G gÁP a B ed) a :tWm :g k a riy a l ½y ed Im ,I KMa R TTise dA b¤ e Ka l bMNg yu T§s a ®sþþ eh I ydM eN Ik a rviPa K en HR tUv m a n sm a sFa tudUc xa geR k a m³

- ero bcMcMbB a ¢I ¢sk mµPa B G tßiPa B - bB a ¢ÍeKa ledA nig T isedA - k a rTTYlx usR tU v - cMNa y- cM NUl Ca ed Im - rYm Ta Mgk a rv a ytM é lh ni P½ y

3 > k ar ENnaMGMBIGnus ar N ³fvikar

TMna k ;TMn g eR bIed Im ,Ic a b;ep þIm dMeN Irk a rÉk sa rK Wk a rep JI G nusa rN³ f vik a rp Þa l;B Isa k lviT üa F ik a rdl ;RKb ;E p ñk e h IyÉk sa renH rYm m a n ³ 1 > KM ni ty uT§sa ®sþ E dl ) a nÉk Pa B nig mUl niF i Ta Mg G s; edIm ,I KMa R TB Yk eK k- bME rb MrYl éføs i k S a x- tMrU v k a rFa nFa nm nus S K- tMrUv k a rE b gE c k FnFa ns a rCa fµI 2> b ME rb MrY lé føs ik S a nig esv a ep S g ² minB a k ;B ½n§KMni t yu T§s a ®sþ

k - k a rsnµt;E p nk a r G aR ta éné føed Im R b eya l x- é føe dIm b u KÁ l K- KM era geR C IserIs nis Si t

4 >k ar dak;s MeN IEpnk ar fvik ar Rb tibitþRb caMqñaM s a k l viTüa Fik a rTTYlb nÞ úk R btibtþ ini gp þl;B t’m a nf vik a r cMNa ys Mra b ;qña Ms a reB IrB n§R bc a Mq ña MbnÞa b ;eda ysa rE t f vik a rs a eB IrB n§ KWR tUv Ék Pa B eda yR k um R b wk S a R Kb ;E pñk Ta Mg G s;R tUv beg áI tf vik a rlMG it enA k ñúg Tise dA fi v k a rE dl Ék Pa B . sa k lviTüa F ik a rrg sMerc el Ib ME Nk E c k f vik a rcMna y dl;E p ñk rbs ;BY k eKeya gta m R btiTin f vik a r R b c a M Mqña Mna yk dæa nsa k lviTüa l ½ yR tU v TTYl xusR t Uvs M r a b;k a rR bKl;C Unf vi k a rR b tib tþiR bc a Mq ña MlMG it nig Ca mYy cMnY n buK Álik ni g B t’m a nfivi k a r dl; s >v >F rg TTYl bnÞúk s Mra b; k a rv a y tMé l . bnÞa b;B Is> v >F >r Ék Pa B f vik a rnig eq<a H eTA k a n;k a riya l½y f vik a r . k a riya l½ y f vik a r b nÞa b;nig bg ÁMú eL Ig ni gFa na fa k a rf vik a rlMG itni g b nül ;bg ða jeLI genA k ñúgs m tul ü Ca m Yy fvik a r Ék P a B.

Page 20: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 0 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

k a riya l½yf ivik a rsMra b;sMr Y lG nuv tþn_f v ik a rnig CMnY yR bB ½n§G a C Ivk mµnig KMa R Tk ñúg bMe B jfvik a rlMG it enA Rb B½n§h i B a Øv tß ú. k a riya l½ y e nHKW TTU lxusR tUv sM ra b;F a na f a sak lviTül½ y rk S a tul üP a Be nA eB lE dlb ME rbM rYl f vik a re k Ite LIg .

kkkk ---- f vik a rR bit þibt þf vik a rR bit þibt þf vik a rR bit þibt þf vik a rR bit þibt þ s MeNIs Muf vik a r rYm m a nsm a sFa tu nig r cna s m <½n§ dUc xa g eR k am ³

1> G nusa rN³ é nsMe N IsM ufv i k a r BIR bFa neTA G nu R B wT§br u s rYm yu T§sa ®sþ E p nk a rmUl dæa n k a rE nna M BiB rna seg ç b ¬ B initüemIl ta ra g enA ] bs m <½n§e lx³¦

2> f vik a rE p nka rKYrE tR Ka MR Tk a rka rg a rG tßiPa B sM xa n;E dlbg ða jE p nka ryuT§sa ®s þ enHva G a c eFVIeG a y s >x >b >K edIm , Irk S a k MenI n ni g sMrb;s M rYlk a rER b R bYle dI m ,IbMeB j enA TsS n³ rYm E dl ) a nb egáItsM ra b ;G na Kt .

¬ B initüemIl ta ra g enA ] bs m <½n§e lx³¦

3> ta ra gé føe dIm m N Ðl ¬ fvik a rta m ed) a :tWm : g ¦ nig ta ra g s egçb ta m E pñk E dl bB a © k;cM NUl cMNa yn ig TisedA mU ldæa n sMra b ;qña Mb nÞa b; ¬ B initüemI l ta ra g enA ] bs m <½n§ elx ³ ¦

¬ f vik a rta m ed) a :tWm :g ¦ ¬ B initüemIl ta ra g enA ] bs m <½n§e lx³¦

4> KMe ra gcMNa ys Mra b;F nFa nm nusS ta m E p ñk sMra b;qña Msa eB IrBn § ¬ Bini tüem Il ta ra g enA ]b sm <½n§el x³ ¦

k ñúgdMe NI rk a renH R Kb ;E p ñk KY rE tm a n»k a sedIm , IsMen Iel I B Ik a rE b gE c k Ca mUl dæa n rYm Ta Mg k a rE bgE fk fvik a rs a Ca fµIE dl m a nR sa b;

5> KMe ra gs MeN IsMus MPa r³ v t ßúFa tue dIm b¤ ]b k rN_ ; ¬ Bini tüe mIlta ra g enA ]b sm <½n §el x ³ ¦ 6> KMe ra gs MeN IsMra b ; k a reFVIdM e NIr k mµsik S a sik ça sa la snñi) a T¬ B ini tüemIl ta ra g enA ] bsm <½n§e l x³¦ 7> KMe ra gs MeN ImUlF n

xxxx > > > > f vik a r KMe ra g mUl Fnf vik a r KMe ra g mUl Fnf vik a r KMe ra g mUl Fnf vik a r KMe ra g mUl Fn

xN³ E d lf v ik a rR btiR btiK W1 2E xé nqña Ms a reB IrB n §cME N k mUlf nfvik a r¬ Bini tüem Il ]b sm <½n§ > >> >> >> > >>>> >>¦ KW Ca dM e N Ir

Page 21: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 1 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

E p nk a reR bIR ) a s; sMra b ;ed Im ,I k MNt;k a rvinie ya Kk ñú gs m ,tþiE d lm a nvtþ vI Ci teR cIn Ca g mYyqña M dU c Ca ³ k a rEk lMG rG a Ka r p øa s;b þÚr ni gCYs Cu lm :a s Iun R bB ½n §eh d æa rc na sm <½n § b ec© k viTüa ni g rf ynþ . f vik a rmUlF nbeg á In é ndM eNI rk a r fvik a rR btibtþik a rN_ eda ysa renH CH\ T§B lcMNa yR b tibt þi k a rN_ ta m ry³ c MNa yel Ir Mel a H nig k a rs Merc cit þmUlF nc a M) a c; . e dIm beg á ItbB a ¢I eF VIeG a yR be s IénsMe N IcMNa ye lImU lF n R Kb;sa k lviTüa F ik a rrg ni g R tUv ) a nesñI edIm , I bMeB j TMrg ;sMe NI rmUlF n n igR b Kl ;sMe NIr dl; K N³ k mµk a rfvik a r . Gñk e sñIsMu KY rE tero b cM b Ba ¢Ú l k a rBiB rna é nKMera g Ca mYyk a rk MN t; f a ñk ;G tßiPa B B I 1 dl; 5 . KMe ra g E dlm a nry³ eR c Inq ña M KY rE tR tUv ) a nk MNt;e lI TMr g ; Ca mYyéføe dIm KMe ra gé nz bnIP½ N Ð ni gR b PB mUlFnes ñ IsMu .

K>GMBIeR K agq¥wgr cn asm <½n§énEp nk ar fvik ar 1111 > > > > c MN Ulc MN Ulc MN Ulc MN Ul ---- é føs ik S a é føs ik S a é føs ik S a é føs ik S a

- é f øsik S a n ig Ré f øsik S a n ig Ré f øsik S a n ig Ré f øsik S a n ig R )))) akakakak ;; ;; b eR g o nb eR g o nb eR g o nb eR g o n R k um R bwk S a Pi) a lKW Ca sMerc e lIsMN uMé føs ik S a Rb c a Mqña M ni gG a R ta R )a k ;em :a g beR g o n . G a R ta KYrE t Ék Pa B s Mra b; q ña MeB IrBn §.G a R ta s MeNI rR tUv Qre lImUl dæa nk a rviP a Kk tþa ep S g ²rYm Ta Mgk a reR bo be FobviTüa sßa nR bh a k;R bE h lKña k a rcuHe Qµa Hk a rrMB wg Tuk én cMNa ysn ÞsS n_ es dæk ic© Tis e dA k ñúgE p nka ryuT §sa ®s þ eh Iy éføs ik S a R tUv ) a nv a y tMé l e da yk a riya l½ y R Kb; R Kg z vik a r munda k ;CUnsa k lviTüa Fik a r .

- k a rE N na MG MB Ié f øs ik S ak a rE N na MG MB Ié f øs ik S ak a rE N na MG MB Ié f øs ik S ak a rE N na MG MB Ié f øs ik S a é føk a rs ik S a KWR tUv ) a nT UTa t; e da ynisSi tk ñúg k mµviF Isik S a Ca k ;la k ; . é føs ik S a R Kb;dNþb ;cM Na yp Þa l ;Ba k ;B½n § Ca mYyk a rp Át;p Ág ;rUb Iy n ig ] b k rN_eR b IR ) a s; CYleda y ni sSit ni gcM Na ysMra b;] bk r N _Edl eFV IeG a yR b esIr . é føsik S a KY rE tsm eh t up l nigs m Fm’ nigm inel Is BIé fø TMnij nig es v a k mµBies s E d lnis iS t nwg TTYl.

- n Itiv iF Ié nk a r Ék P a B n Itiv iF Ié nk a r Ék P a B n Itiv iF Ié nk a r Ék P a B n Itiv iF Ié nk a r Ék P a B s MeNI edIm , I b E nßm lub b¤E k s MrYlelI é føs ik S a tMrUv eG a ym a nk a rÉk Pa B BIs ak l viTüa Fik a r R B wT§b u rs n ig k a r i ya l½y fvik a r . s MeN Ir sMuK YrE tR b Kl; CU nmin yW tCa g éf¶ TI cug E xk B a Øa s Mra b;qm a sTImYYy n igc ug E xk umÖ H . b MeB jTM rg ;s MeN Iré føs ik S a R tUv B nül ;B I éfø ni gk a r) a:n; sµa ncMN Ul n igc Mna y . Ca k ;la k ; eF VIbB a ¢IG ñk p Át; p Ág; cMNa ye F VId MeN Irk mµs ik S a Ca edIm .

k a reR bIR) a s;sm R sbCa mUl dæa ns Mra b;é føs ik S a •bE nßm k a rp Át;p Ág ; nig ] b k rN_eR b IsM ra b;E f rk S a nisSit

Page 22: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 2 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

- k B a ©b ;vtßúFa tu edI im sMra b ;k a rR b Lg - cMNa yk a rk Msa nþrb s;nisSi t

2222 >>>> c MNa yc MNa yc MNa yc MNa y

kkkk >>>> G MB Ib uK Ál ikG MB Ib uK Ál ikG MB Ib uK Ál ikG MB Ib uK Ál ik GMB Ibu KÁl ik Ék ta R tUv ) a ntMrU v k a redIm ,Ip þl ;mU lniFIR Kb;b u KÁl ik BIE k E bg E ck f vik a r enHrYm m a n ³

- buKÁlik fµ I - k a rsMuc ,a b;R b c a Mqña M - k a rTUTa t;s Mra b;b u KÁl - dME Ng k a rg a rfµI

fvik a rRbtibtþR bc a MrY m m a né føedIm é nR ) a k ;ebo v tS nig sa r³ R beya Cn_bE n ßm . xxxx > > > > K Me ra g sMe N Is Mra bK Me ra g sMe N Is Mra bK Me ra g sMe N Is Mra bK Me ra g sMe N Is Mra b ; ; ; ; k a re FVId Me N Ir k mµs ik S a sik ça sa la s nñik a re FVId Me N Ir k mµs ik S a sik ça sa la s nñik a re FVId Me N Ir k mµs ik S a sik ça sa la s nñik a re FVId Me N Ir k mµs ik S a sik ça sa la s nñi )))) a Ta Ta Ta T

KKKK > > > > KMe ra g s Me N ImUl F nKMe ra g s Me N ImUl F nKMe ra g s Me N ImUl F nKMe ra g s Me N ImUl F n X> K Me r a g s Me NIs Mus MP a rK Me r a g s Me NIs Mus MP a rK Me r a g s Me NIs Mus MP a rK Me r a g s Me NIs Mus MP a r ³ ³ ³ ³ v tßúF a tue dv tßúF a tue dv tßúF a tue dv tßúF a tue d Im b ¤ Im b ¤ Im b ¤ Im b ¤ ]]]] bk r Nbk r Nbk r Nbk r N _; _; _; _; é føe dIm Ta Mg Ta Mg 9 sMra b; z bnIP½NÐ n ig r dæ) a lm a ndU c xa geR k a m ³

1 > k a rrMela HG a Ka r

2> G a R tak a rR )ak ; 3> rMel a Hz bnIP½ NÐ 4 > cMNa yR b tibtþk a rN_ n ig k a rE f Ta M 5 > é føc MNa ye l IbN Ña l ½y

6> é føc MNa ye l Ir dæ) a lrbs ;s a k lviTüa l½y

7> cMNa y rdæ) a l rbs;k a ri ya l½y

8> cMNa ye l I k mµviF I Ka MR Tk a rR sa v R Ca v

9 > cMNa ye l Iesv k mµr dæ) a l ni s iS t

3333 ---- é føe dIm é føe dIm é føe dIm é føe dIm 1> é føed Im p Þa l; éføedIm sr ub b¤k Ba ©b;fvi i k a rk mµviFIrYm m a néf øed Im p Þa l; nig R be ya l éføe dIm p Þa l ;KW Ca é fø edIm Ta Mg G s;E dl

Page 23: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 3 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

kMNt;p Þa l; Ca mYyl T§p lé nk mµviFI - R ) ak ;ebo rv tS nigR ) a k ;QñÜ l - k B a ©b ;sa r³ R beya Cn_ - R bwk S a eya b l; - z b nIP ½NÐ - k a reFVId MeN Ir - k a rp Át;p Ág ;sMPa r³ eR b IR ) a s; - k m µviF Ik MuB üÚ T½ r - k a rCYs Cu l nigE f rk S a z bnIP½NÐ - e) a HB um <ni gp S a yp Sa y - f tc Mlg - TUrs ½BÞ - esv é R bynI y_ - snñi)a t - CYlk E nøg - k ic© snüa - Fa na r:a b;r:g - k a reR CIs erIsbu KÁl ik - G a h a rUb k rN_

2> é føed Im R b eya l

- R btibtþik a rN _ nigE f rk S a z bnIP½N Ð - snþisu xs uv tß Pa B - esv a k mµh iBa Øv t ßú n ig KNe n yü - esv a l T§k mµ - k a rE fTaMTU eTA é nz bnIP ½N Ðs a k lviTüa l½y - cMNa y TUe TA s Mra b;r dæ) a l - bN Ña l½y

Page 24: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 4 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

- k a rrMela Hénk a reR bIR) a s;z bnIP ½ NÑ)

rUb m nþ

TFAC= Total amount of nine specific F&A cost Pool assign to organized , sponsored research

cMnY ns rubé né f øedI m Ta Mg Ta Mg 9 sMra b ;z bnIP½ N Ð ni g rdæ) a lE dlk MN t;ed I m ero bcM nig KMa R T KMera g

MTDC= Direct Salaries and wages plus all other direct costs minus

equipment renovation ,off campus building rental

training tuition and portion of each subcontract

R )a k;eb o rv tS ni g R ) ak ;E xrYm é f øedIm ep S g ²dk k a récñR bDi t sMra b;] bk rN_ nig CY yG a Ka r éføb Nþú HbN þa l nig bdi Pa Bs Mra b;k ic© snüa rg é føe dIm Ta Mg Ta Mg 9 sMra b ;z bnIP½ N Ð ni g rdæ) a lm a ndUc xa geR k a m ³

1 > k a rrMela Hé nk a reR b IR) a s;z bnIP½ NÑ 2> G a R tak a rR )ak ; 3> rMel a Hz bnIP½ NÐ 4 > cMNa yR b tibtþk a rN_ n ig k a rE f Ta M 5 > é føc MNa ye l IbN Ña l ½y

6> é føc MNa ye l Ir dæ) a lrbs ;s a k lviTüa l½y

7> cMNa y rdæ) a l rbs;k a ri ya l½y

8> cMNa ye l I k mµviF I Ka MR Tk a rR sa v R Ca v

9 > cMNa ye l Iesv k mµr dæ) a l ni s iS t

G a R ta Pa B ryéf øed Im R beya l - z bnIP ½NÐ ni grd æ) a l

G a R ta sma Fa tu P a Kry³

z bnIP½N Ð k a rrMel a HG a Ka r

Proposed F&A Cost Rate= TFAC

MTDC

Page 25: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 5 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

G a R ta k a rR )a k ; 3>3 rMela Hz b nIP ½ NÐ 3> 4 cMN a yR bt ibtþk a rN_ nig k a rE fTa M 1 5>8 éføc MNa ye lIb N Ña l½y 1 >5 srubE p ñkz bnIP½NÐ 3 13 13 13 1 Pa B r yPa B r yPa B r yPa B r y

rdæ) a l éføc MNa ye lIr dæ) a lrb s;s a k lviTüa l½y 4 >6 cMN a y rdæ) a lrbs;k a ri ya l ½y 1 7>2 cMN a ye lI k mµviFI Ka MR Tk a rR sa vR Ca v 4 >2 cMN a ye lIesv k mµr dæ) a lni siS t srubrd æ) a l 2 62 62 62 6 Pa Kr yPa Kr yPa Kr yPa Kr y srubz bnIP½N Ð nig rd æ) a l 5 75 75 75 7 Pa Kr yPa Kr yPa Kr yPa Kr y

4444 >>>> 1 1 1 1 e Ka lk a rNe Ka lk a rNe Ka lk a rNe Ka lk a rN __ __ m Ul d æa nR tUvm Ul d æa nR tUvm Ul d æa nR tUvm Ul d æa nR tUv )))) a neR bIRa neR bIRa neR bIRa neR bIR )))) a sa sa sa s ;; ;; s Mra bs Mra bs Mra bs Mra b ;; ;; k a rG P iv D Æ nk a rG P iv D Æ nk a rG P iv D Æ nk a rG P iv D Æ n __ __ f vik a rR bt ibt þiNf vik a rR bt ibt þiNf vik a rR bt ibt þiNf vik a rR bt ibt þiN _

- f vik a rR btibtþ inw g R tUv ) a nG P i vDÆ n_ TsS n³ r y³ eB lE v g ni gG nuel a m ta m E p nk a ryuT§ s a ®sþ - k m µviF Isik S a sñÚlnwg R tUv ) a nk a rBa rk ñuge Ka l bM Ng rk S a s k mµP a Bs Mxa n;k ñúg beR g o nnig R sa v R Ca v E xS l Mh U

k a rga r Bnüa eB lG nuv tþn_ é nKM era g nig CM nYs e da yk a rs gát ;FJn; elImu xg a r n wgb egá It lT§p l E xS bNþa j é nR b siT§Pa B d Uecñ Hk a rk a t;bnßy tM rUv k a relI CM nYyk a reR k A em :a g niwg k a rp þl;»k a sdl;k a reR CIs er IsbuK Ál eR k A em:a g sa Ca fµI .

- k a rcMNa yep S g E dlminsMr a b ;buKÁlik nw g R tUv R Kb;R K gy : a g m a nR bsiT§P a BCa mYyk a r sg át;F JnCa k ;la k ; elIk a rFa na fa sk mµP a BG tßi Pa Bx<s;b Mp utR tUv Ka MR Ty :a g e Bj TMh wg .

- FnF a nE dl m a nR sa b ;KYrR t Uv ) a nE bg E ck sa rCa fµIed Im ,IeG a yR sb ;ta m G tßiP a Bx <s;b Mp u tk ñúg R Kb ;E p ñk KW E tg E ttMrU v eG a yR b Kl ;s Me NIsM uf v ik a rrYm Ta Mg k a rBiB rn a seg çbf vik a r .

Page 26: Kutm draft  budgeting policy

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2 6 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

- bnÞa b ;eBl R bKl; CU n tM Na g R Kb;E p ñk CYb Ca mYybu KÁ lik E p ñk fivik a r edIm ,Iv a y tMé l elIsMeN Is Mu . E pñk fvik a rbMeB jk a rviP a K

- s Mra b;k a rR bKl;CUn rbs;k a riya l½y nimY y ²nig ero bcMr) a yk a rN_seg çb dl;s a k l vi TüFik a r .

4444 >>>> 2222 > > > > k a r Kité føe s va k mµR t Lbk a r Kité føe s va k mµR t Lbk a r Kité føe s va k mµR t Lbk a r Kité føe s va k mµR t Lb ;; ;; rbsrbsrbsrbs ;; ;; e de de de d )))) aaaa :: :: t Wmt Wmt Wmt Wm :: :: gggg ; ; ; ; k a rKité føes v a k mµR tLb; K WCa viF Isa ®sþe R bIeda yG g ÁPa B e sv a k mµedIm ,I Kitesv a é føB I ed ) a :tWm :gep S g²s Mra b;esv a Ca k ;la k ; . eh Iy Kitesv a k mµenH KY rR tU v) a nÉk P a B eda yk a riya l ½yf vik a rCa muns i ncMeB a Hk a rG nuv tþn _ e h IyKi ttMé le nHek I te LIg e da ysV½ yR bv tþ ieda yminca M) a c ;esñIsM u ³ esv a enH rYm m a n Tw k eP øIg TU rs ½BÞ b: usþIR b Iyn I p S a yB a niC¢k mµ k a reR CIserI sb uKÁl ik nig k a rCYs Cul k Mu B üÚ T½r Ca ed Im .l. cMnY nTwk R ) a k ;én Ki tes va Rt Lb;en HcMeB a Hesv a Ca k ;la k ;dl ;e d) a :tWm : g;c Ulr Ym sMra b;qñ a Mc ,a s;la s ; KWR tU v eFVI C a f vik a rs Mra b; TU Ta t;c Mna y. cMNa y KwR tUv ) a nKit fa Ca cM Na k ;fña k;cM Na ys m rmüé n G ñk eR b I . cMN a yen Hn ig k a r TUTa t;B a k ;B½n§ KYrE tesµ I s Unü ¬ m inCMB a k ;TU Ta t;eG a yes ñI sUnü¦ . e d) a :tWm : g esv a k mµKYrE tk MN t;sM Ka l;d l;G ñk eR bIR ) a s;rbs;ed) a :tWm :g;k ñúg k ML úg eBl dMe NIrk a rG P ivDÆ n_f vik a r é nbME rb Mr Ylfv ik a rE dl ) a nek IteL Igd l;c MNa yes va R tLb;k ñúgq ña Mbn Þa b ; . G ñk eR b IR ) a s;é ned):a tWm :g KY rE tr Y m cME Nk k a rp øa s;b þÚrk ñú g E p nk arcMna yE d lQ rel ImUl dæa nG tItk a l b ¤ k _b ME r bMrYl k ñú g tM rUv k a rG na Kt.

4444 >>>> 3333 >>>> k a rb eg áIt K N nI k a rb eg áIt K N nI k a rb eg áIt K N nI k a rb eg áIt K N nI R b sinebIv a R tUv) a nKM ni tf a bME rbMrYl cMeB a H c rwk lk çN³ é ntM rUv KN nIE dlm a nR s a b;KWR tUv ) a neF VIe LIg b¤ KNn Ié f ø e dIm m NÐ lR tU v) a nb egáI tB IeR B a Hed) a :tWm :g; KWR tUv ) a nB R g Ik b ¤ bE nßm k mµviFIfµI TMrg ;éns Me N Ibeg á ItKN nIf µI ¬ Binit üemIl ta ra g> >>>> >>> >> >> >> >¦ KY rE tR tUv ) a nbMeB jeda ye d) a :tWm :g ;enH. e d) a :tWm :g KY rE trYm bB a ¢Ú l cM Ng e CI g P ña k ;g a r na yk dæa n E pñk R bP Bfivik a r BiB rna seg çbé nk mµviF I n ig k M LúgeB l. b nÞa b;B ITM rg ;R tUv ) a n Ék Pa Beda y s a lk viTüa FIk a rrg TM rg; KY rE tR b Kl ;dl ;k a riya l ½yf vik a redIm , Ip þl ;siT § n igb B a ¢Úl dl;k a ri ya l ½yR tYt Bin itü e dIm ,I dMe N I rk a r.

4444 >>>> 4 4 4 4 kkkk a r ep Þr m Uln iFi a r ep Þr m Uln iFi a r ep Þr m Uln iFi a r ep Þr m Uln iFi k a rep ÞrmUl niF I KWCa k a rE bg Ecg FnF a nrva gR k um mUniFI dUc enHmUl niF I KYrE tR tUv ) a neR b IsMra b;e nA k ñúgR k um mUl

Page 27: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 7 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

niF IG ñk TTYl . va m a nR beP Té nk a rep ÞrG a Na tþi nig minta m G a Ntþi . k a re p ÞrG a Na tþi R tUv eFV Ie LIg ta m k a rsMe rc ci tþé nk a rR Kb;R Kg nig R tUv ) a neR b Iy:a gc a M ) a c ;edIm ,Ip þl;m UlniF Idl ;sk m µPa B énmUl niF Id_ éT dUc C a KMe ra g mUlF n Ca ed Im . elxk Ude Ka ledA Ca k l;R tUv ) a nk MNt;R Kb;R k um mUlniFI ¬ emIlta ra g elx > >> >>> > >> >> >> >> >> > >¦ R Kb;k a rep Þr KYrE t) a nÉk Pa B eda yk a riya l½ yfv ik a r.

4444 >>>> 5 5 5 5 s Me N Irm Ul niF IC Mn Yys Me N Irm Ul niF IC Mn Yys Me N Irm Ul niF IC Mn Yys Me N Irm Ul niF IC Mn Yy R Kb;s Me NIrmU lniF IC MnY y E dl esñIr eL IgR t Uvb nSI úmUln iFi B I s >x>b >K KYrE tR utUv ) a nÉ k Pa B BIrk a riya l ½ y f vik a r . ka rÉk Pa B TMrg ;sMe NI CMn Yy b¤ s MeN Ik ic© snüa KY rE tb gða j G MBIc MnY nTwk lu y R bPB Tun >> >dl; k a riy a l ½y fvik a r .

G Me N a yG Me N a yG Me N a yG Me N a y G MeNa yPa KeR c InR tUv d MeN Ir k a rta m ry³ mUlF iniFI b ¤ CM nY yrb s;r dæa Pi) a l ed Im ,I KMa R T KN nIc MNU lm NÐl eh Iy k a riya l½yf v ik a rero b va ytM é lnig ero b cMk a rep ÞrenA cUle TA k ñúg K NnIR twm R tU v .

4444 >>>> 6 6 6 6 cMN Ul Ka MR TpÞa lcMN Ul Ka MR TpÞa lcMN Ul Ka MR TpÞa lcMN Ul Ka MR TpÞa l ;; ;; rb srb srb srb s ; ; ; ; k a riy a l ½yk a riy a l ½yk a riy a l ½yk a riy a l ½y cMNU l rbs; k a riya l½ yp þl;enA s esv a k m µ b ¤eFVIeG a yR b esIrd l; sh Km n _ b ¤ sa rFa rN³ nigCa TUe TA cMNU l R Kb ; dN þb ;elI cM Na y . cMn Yne lIs su T§s a T§B Iq ña Mk nøgKWG a c m a ns uBl Pa B sM ra b;niy ½t fvik a r R bsin e bIk m µviF Iminm a nk a rKa MR TBI s >x >b >KeT n igR b sinebIs M eNIrR tUv) a n Ék P a B . edIm ,Ib egáI tsMe NI k a reR b IR ) as ; s Mra b;TM rg;ep Þr fvik a rR tUv E tB nül; BIeb sk mµTUe TA é nk mµvi FI nig eh tuG VI) a nni y½ t f vik a rR tUv k a rc a M) a c; . ep JIr TMr g; e nA eTA k a n;sa k lviTüa Fik a rTTY l bnÞúk nig bn Þa b ;m k eTA k a n; k a riya l½yf vik a r nigE p nka r .

5555 > > > > k ar Ék P a Bfi vk ar Rb caM qñ aMk ar Ék P a Bfi vk ar Rb caM qñ aMk ar Ék P a Bfi vk ar Rb caM qñ aMk ar Ék P a Bfi vk ar Rb caM qñ aM R b Fa ned) a:tWm : g KNe ny ü nig h iBa Øv tß úR tUv eFVIb Tb g ða j G MBIf v ik a rsa eBIrB n§R bc a Mqña M dl;sa k lviT üa Fik a rrg e dIm , Ip þl; Ca G nusa sn_ E k s MrY l nig Ék Pa B munnwg da k ;CUn dl ;R k um R b wk S a Pi) a l. G nuKN k mµk a rR tUv v a ytMé l nig Ék Pa B elIf v ik a rR b ca Mq ña Mmunda k ;Rk um R bwk S ap þl;k a rÉk Pa B .

5555 >>>> 1 1 1 1 KKKK N e nyü Pa B f vik a rN e nyü Pa B f vik a rN e nyü Pa B f vik a rN e nyü Pa B f vik a r TisedA KWs Mra b ;E frk S a tul üP a B fvik a rR b ca Mqña M nig E f rk S a cMNa yenA k ñúgR k bx½N Ðtu l üP a B mUln iFib Mr ug. k a rri ya

Page 28: Kutm draft  budgeting policy

s ak l viTü a l½y E xµrbec© k v iTü a n ig RK b;R K g

2 8 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

l ½y fvik a rrb s;sa k lv Tüa l½ym a ntYna TI cMbg sM ra b ;ra l;k Mh us qÁg énk a rG nuv tþ Ca mYyfv ik a rnig G nusa s n_ E d l p þl;eG a yel Ik a rE k sMrYl f vi k a rqøgta m qña MeKa l . k a riya l½yE tg E tm a nk a r TTY lxusR tuv s Mra b ;k a reF VIesc k þI ra yk a rN_el Isk m µPa B G a CI vk mµCa k ;E sþg dl;sm a Cik a Pa Kh ‘un . e d):a t; TWm : g; KNe ny ünig h i B a Øv tßú K WTTYl xusR t Uvs M ra b;f vi k a rrg ka rTTYl xus R tUv s Mra b;E fTa Mf vik a r eda yk a r ta m da nR tYtB ini tü e lI éføe dIm c MNa y n ig CUn dMN wgk a riya l½ yf vik a rCa munenA eB lE dl é fø ed Im s k a nuB lep S g²ek Ine L Ig .

5555 >>>> 2 2 2 2 rrrr )))) a yk a r Na yk a r Na yk a r Na yk a r N __ __ k a riya l½yf rik a rKW TTYl xu s RtUv el Ik a rpþl;r) a yk a rN_R b ca Mqm a s E dl kMnt ;k a rG nuv tn_ Ca k ;E s þgep Þo gp Þa t;Ca mYy fv ik a r E dlda k ;CUnsa k lviT üa Fik a rrg . R tg ;sm t u lü»nPa Bf vik a rek Ite LI g sa k lviTüa F ik a rrg TTYl b nÞúk sMra b;eFVIk a rCa mYyG ñk R Kb;R K g TTYl xusR t Uv ed Im ,Ie da HR sa y»nPa B nig TMna k ;TMng e lIsk mµPa B E dl ) a nG nus a sn_ dl ;sa k lviTüa Fik a rrg TTYlb nÞúk .

6666 >>>> k ar R tYt Bini tü nig tam dan f vik ark ar R tYt Bini tü nig tam dan f vik ark ar R tYt Bini tü nig tam dan f vik ark ar R tYt Bini tü nig tam dan f vik ar

KNe ny üPa B K WPa B sMxa n; é nR b B½n§h iB a Øv tß ú eh I yf v ia k rKW Ca E p nka rh iBa Øv tßúR bc a Mqña M v a KWc a M) a c ;ed Im ,IeF V Ik a rta m da nk MenIn Ca k ;E s þg Ca mYyE p nk a redIm ,IF a na f alT§p l tM rUv k a rR b ca Mqña ME dlnwg R tU v ) a nsMerc . s > x >b >K m a nr) a yk a rN_R b ca ME xni g k mµviFIR tYtB in itü ed Im ,Is M rb; sMrYlk a rg a ren H . s Um R tYtB ini t üe Ka l neya ) a yk a rR tYtBi ni tünig ta m da né nE p ñk hiBa Øvtß ú

kkkk ---- ka rR tYt B in itü xa g kñúgka rR tYt B in itü xa g kñúgka rR tYt B in itü xa g kñúgka rR tYt B in itü xa g kñúg - R tYtB ini t ütY na TI ³ R b B½n§R tY tB in itü Ca p øÚv k a r

KWR tUv ) a neR bIR ) a s;edIm ,IF a na elIk a rÉk Pa B R Kb;sk mµPaB FnF a nm nusS - k a rep ÞrmUl niF i rva gR btibt þik a rN_ - k a rva ytMé lR bc a ME x³ R Kb;E xk a riya l ½ yfv ik a rb egáItk a rva yt Mé le lIf vik a rnigh iB a Ø v tß úrb s;e d) a :tWm : g;

nigb egá It r) a yk a rN_sßa nPa Bh iB a Øv tß ú E dl bnÞa b ;R tUv R bKl; CU nr dæ) a l - r) a yk a rN_h iB a Øv tßúR bc a MR tIm a s ³ - r) a yk a rN_v a ytMé l h a ni P½y ³ k a rriya l½ ys a v nk mµé p Þk ñúg G nu v t þR bc a Mqña Mk a rv aytMé lh a niP ½ y n ig s v nk mµCa R bc a MelIR b tib tþ k a rN_

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2 9 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

xxxx ---- k a rR tYt Bin it üxa g eRk Ak a rR tYt Bin it üxa g eRk Ak a rR tYt Bin it üxa g eRk Ak a rR tYt Bin it üxa g eRk A - r) a ylT§p l sv a nk mµe lIE p ñk hiBa Øv tß ú - R k sYges dæk ic© nig h iB a Øv tß ú - KN³ k mµa F ik a rF a nKuNPa B G b;rMé nk m <ú Ca - R k sYgG b ;rM yuv C nnigk ILa

7777 >>>> dMeNIr biTb B a¢Iqñ aM sar e BIP½N ÐdMeNIr biTb B a¢Iqñ aM sar e BIP½N ÐdMeNIr biTb B a¢Iqñ aM sar e BIP½N ÐdMeNIr biTb B a¢Iqñ aM sar e BIP½N Ð

e nA cug R Ka k MLúg eB lb iTb B a ¢IR bc a Mq ña M k a riya l½y f r ik a reF VIk a rB a k ;B½n§ Ca mYyk a rri ya l½y ta m da n b¤ k _k a riya l ½y KN en yü edIm ,IbB a © b;z vik a rEp nk a r eda yb egáIt k a rep ÞrNa m Yy nig Fa na f a mUlniF Ik ñúg tu lük a r. enHrY m m a nTina ñnuR b evT c a M) a c ;dU cxa g eR k a m ³ k - cMNUl cMNa yR b tib tþk a rN_ x- cMN a yep S g sMra b ;tMr Uv k a rcMNa yCa k ;E sþg rb s;m h a viTüa l½ y K- Ep nk a re lIk Twk citþh iBa Øv tß ú k a rbiTb Ba ¢I b ¤d MeN IeFVIs a v nk mµ Ep nk a rfvik a r ma nk a rcUl rYm Ba k ;B ½n§ R Kb;G g Á Pa B B ak ;B ½n§ e dIm ,Iep Þo gp Þa t; E p nk a r nig k a rG nuv tþn _Ca k ;E s þg nig k a rG nuela m el Ik a rR b tib tþin ItiviF I eh I yr ) a yk a rN _enHR t Uvp S B Vp S a y nig e) a HB um <Ca sa rFa N³ Ca ra l;bMNa c;q ña M .

8888 > > > > k ar Ek sMrYlf vik ark ar Ek sMrYlf vik ark ar Ek sMrYlf vik ark ar Ek sMrYlf vik ar R k um R bwk S a Ék P a BelIfvik a r R bc a MqñaM>e nA eB lR bC Mu.q ña Msa reB Ir B½n §é nsa k liv Tüa l½y c a b ;epþIm enA k ñúgE x m k ra . k a rEk sMrYl cMeB a Hf vik a rK Wk a reFVIe TA ) a n Ta Mg k a re kIne LI g b¤f ycu H k ñúgcM nUl b ¤ cMN a yR btib tþik a rN_ . k a rEk sMrYl enH tM rUv k a r Ék P aB BIK N³ k m µa k a ré nRk um R bwk S a . e d) a :tWm : g K Yrc g ;e dIm ,I eFVIk a rE k s MrYlfv ik a rlMG it e dIm ,IeF IV k a rEk sMrYl TMr g;k a rsMrYl fv i k a r KYrE tR tU v ) a nbMe Bj.

k a rEk sMrYl fvik a rK WG a c eFVIe LIg eB a HKNn IbYn Ca Fm µta ¬ 1 ¦ R ) ak;eb o vtS ni g >> >>>¬ 2 ¦ G a h a rUb k rN_b E nßm nig ¬ 3 ¦ cMNa yep S g² ¬ 4¦ ni g bME Ng E c k FnF a n .

9999 > > > > kar epÞr fvik arkar epÞr fvik arkar epÞr fvik arkar epÞr fvik ar k a rep ÞrmUlFini f vik a rB IsM MnM uk mµv tß úmY yeTA ep S ge To t Ta Mg xa gk ñúgé føed Im m N Ðl dU cK ña b¤ rv a g éf øed Im m NÐl ep S g ² Kña k ñúgR b PB mUlFnE tmY y . sMeN Iep Þr KYrE tbMeB j ¬ emIl] bs m <½n§ TI > >> >> >> >¦ .

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3 0 k ariya l½y K Ne nyü nig h iBa Øv tßú B R g ag e Ka ln eya)ay E pn karfv ik ar

k Udéns MnMuk mµv tßú KY rE tR tU vrYm b Ba ¢ÚlelI TMr g;c MNa ys M eNI ep Þr Pña k ;ga rKYrE trYm bB a ¢Ú lk a rEk sMrUl se gçbs M ra b ; b ME rbMrYl dl; f vik a red Im nig B iB rna cM Na y . Pña k ;enH KW TTY lx usR tUvs Mra b;k a rE k sMrYl E dlmU lniFim a nk a rR Kb ; dNþb ; elIs MeN I .

e Blb MeB jr Yc TM rg ; KWR tUv ) a n cuHh tße lxa eda yG ñk esñIsMu m a nk a rÉk Pa B B I R b Fa ned) a :tWm :g; R B wT§b urbs sa k l viT üa Fik a rrgeh Iy TMr g;en H KY rE tR tUv ) a nR b Kl ; CUnk a rri y a l ½yfi vik a edIm ,I dMe NIrk a rb Ba ¢Úl eTA k ñúgR b B½n §k MNt;R tah iBa Øv tß ú .

1 0> sMeNIs Mufvik ar b Enßm

s MeNIs Muf vik a rb Enßm G a cR tUv eFVIe LI gk MLú gg eBl E dl d Me NIrk a rf vik a rxa g k ñúg sM ra b ;KM era g esñIb ¤k a rc a b ;ep þIm E p nk a rfµI. sMeN IG a ceF VIe LIg k ñúg k MLúg eBl qña Ms a reB IrB n§ sMra b;KM era g b¤ cM Na y minR Ba gTuk . eB lE dl m UlniFiE d lel IsR tUv ) a nes ñI s Mu k a riya l ½yR tUv es ñIs Mud l ;k a riya l ½yf vik a r edIm , I E k sMrYlf vik a r cMNa y e h Iyk a rÉk Pa Bé nsMe NIs M uf vik a rb E nßm KW Ca R b Fa nbTcMeBa Hf vik a rE dlm a n.

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Page 31: Kutm draft  budgeting policy

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