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16/98
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7/30/2019 Local Governments Finances- GOLD 2010
18/98
49
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I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
19/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr41
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7/30/2019 Local Governments Finances- GOLD 2010
20/98
4:
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7/30/2019 Local Governments Finances- GOLD 2010
21/98
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I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
23/98
7/30/2019 Local Governments Finances- GOLD 2010
24/98
84
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7/30/2019 Local Governments Finances- GOLD 2010
25/98
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7/30/2019 Local Governments Finances- GOLD 2010
26/98
82Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>
I\IBY_CQI RYEEDXS
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fkbdf jkqixgeig xiqigyir bkei axke
cgixjkqixgeigdf xdgraixr& zlcfi li klixldfa bkeir axke fkbdf d|ir' Dr d xyfi&
oibigxdfcpio& cgixeiocdxs fkbdf jkqixgeigr
~xkqcgbir& xijckgr kx oi~dxeigr oi~igo k
d jxidix i|ig kg xdgraixr akx licx aygocgj
ldg eygcbc~dfccir dgo xyxdf eygcbc~dfccir&
zlcbl dxi lierifqir yrydffs ekxi oi~igoig
kg xdgraixr ldg fdxjix bccir'
Qixs f c ectio t d|dtckg ~kzixr
Acrbdf dykgkes rcjgcacbdgfs qdxcir axke kgi
bkygxs k dgklix' _zk edcg s~ir bdg hi
ocrcgjycrlio' Cg d ed`kxcs ka Axdgbk~lkgi
bkygxcir& fkbdf jkqixgeigr ldqi gk ~kzix k
xdcri d|ir' Fijcrfdkxr bdg bldgji hkl fkbdf
d| hdrir dgo xdir' Cg edgs bkygxcir ka
Dgjfk~lkgi xdocckg& fkbdf dylkxccir ldqi
ekxi xkke akx oibcrckg edmcgj cg ricgj fkbdf
d|ir kx bldgjcgj d| xdir' Hy jfkhdffs fkbdf
d|dckg& ~dxcbyfdxfs ~xk~ixs d|& cr daaibio
hs li ~xiokecgdgbi ka cgakxedf yxhdg
rifieigr' Zcl xir~ib k fkbdf aiir dgo
gkg%d| xiqigyi& fkbdf jkqixgeigr& hkl cgDgjfk~lkgi dgo Axdgbk~lkgi bkygxcir& ldqi
rkeizld ekxi afi|chcfcs'
_d| bkff ibt ckg bl dffigjir
_li d| bkffibckg ~xkbirr cr i|xieifs
bigxdfcpio cg Axdgbk~lkgi bkygxcir' _li
oibkgbigxdio rdi oi~dxeigr dxi
xir~kgrchfi akx li d| bigryr& li ircedckg
ka li fkbdf d| hdrcr& d| drrirreigr& dgo
li bkffibckg ka fkbdf d|ir' Cg li
Dgjfk~lkgi bkygxcir& lcr bigxdfcpdckg crfirr rcjgcacbdg dgo rkeiceir iqig gkg%
i|crig' _li fkbdf jkqixgeigr lierifqir
dxi li ~xcgbc~df d| bkffibckg djigr' Cg Idr
Daxcbd& lixi ldr hiig d igoigbs cg xibig
sidxr kzdxor ~xcqdcpio d| bkffibckg'
_li bkgxkfr i|ixio& gkdhfs cg axdgbk~lkgi
bkygxcir& kqix d| bkffibckg dgo li xidryxs
oyi k li ygcacio xidryxs ~xcgbc~fi khfcjcgj
fkbdf jkqixgeigr k oi~krc dff licx xirkyxbir
cg li gdckgdf xidryxs dbbkyg itydffs fcecr
fkbdf bkgxkf ka xirkyxbir'
Ktlix g kg a cr bdf xirkyxbir
Xdir dgo rixqcbi bldxjir dxi gk dfzdsr
i|~fkcio k li ayff i|ig ~krrchfi& dgo li
fdbm ka digckg k li xiqigyi xdcrcgj
~kigcdf ka fkbdf ~xk~ixcir dgo drrir cr
kaig d rcjgcacbdg kqixrcjl' Cg Zir Daxcbd&
cgbkeir axke rixqcbir dgo li yri ka ~yhfcb
~xk~ixcir hxkyjl cg gidx 8> ~ixbig ka fkbdf
cgbkeir axke 8>>? k 8>>:' Cg Rkyl Daxcbd&
xiqigyir axke rixqcbir ,zdix& rdgcdckg&
ifibxcbcs# dxi xir~kgrchfi akx dfekr ldfa ka
li cgbkei ka fkbdf jkqixgeigr ,dxkygo ??
~ixbig cg eixk~kfcdg dgo eiocye rcpi
bccir& hy firr ldg 4> ~ixbig cg redff bccir
dgo xyxdf dxidr#' Cg Ekxkbbk& k jcqi d Gkxl
Daxcbdg i|de~fi& xiqigyir axke rixqcbir ,44# zlcbl zcff cgbfyoi
d bfdxcacbdckg ka li xkfir dgo xir~kgrchcfccir ka
li cixr ka fkbdf jkqixgeig& ~xkqcoi d ekxiribyxi hdri akx fkbdf ifibio kaacbcdfr& dgo edmi
aygo xdgraixr ekxi xdgr~dxig dgo akxed lie
cg d akxeyfd%hdrio edggix'
Edcg crr yir dgo bldffigjir akx fkbdfjkqixgeigt a cgdgbi
_li edcg crryir dgo bldffigjir adbcgj
cgixjkqixgeigdf rsrier dbxkrr bkygxcir
Hfdgi O' Fizcr
Fii Mydg Siz Rblkkf
ka yhfcb kfcbs
Gdckgdf Ygcqixrcs
ka Rcgjd~kxi
Hkh Ridxfi
Bkgryfdg&
Dyrxdfcd
Drcd ^dbc a cbI|ibyt cqi Ryee dxs
7/30/2019 Local Governments Finances- GOLD 2010
31/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr84>
I\IBY_CQI RYEEDXS
Bkygxs Rldxi ka _kdf yhfcb I|~igocyxi ,)# Rldxi ka _kdf yhfcb Xiqigyi ,)#
Ryh%Gdckgdf Y~~ix _cix Fkzix _cix Ryh%Gd ckgdf Y~~ix _cix Fkzix _cix
Cgocd 11 22 22 22 2 > 2^dmcrdg 22 8< 9 : 1 '9 > '9
Hdgjfdoirl 49 9 4> 8 4 4
Gi~df 4> g'd' < ? g'd' ?
Blcgd :> 8> 9> ?> 49 89
@d~dg 1> 8> ?> ?> 8> 8>
Mkxid ?9 49 2 > 89 4> 49
Cgokgircd 29 : 8< < 9 '9 8 '9^lcfc~~cgir 89 44 4? 4> 8 '9 :'9
Qci gde ?9 2> 49 29 89 4>
_ldcfdgo 4> 9 9 8 4 4
Dyr xdfcd 21 2> 1 8> 4: 2
Giz Pidfdgo 3 g'd' 3 < g'd' 4>
I\IBY_CQI RYEEDXS
YBFJ DR^DB kfcbs Xibkeeigodtckgr akx Acrbdf Oibigtxdfcrdtckg
Daix ocrbyrrckg d li Zkxmrlk~ kg Fkbdf Jkqixgeig Acgdgbir lifo d Hdde& Cgokgircd&
kg 89%81 @ygi& li eiehixr ka li YBFJ%DR^DB Xijckg djxii ld li hdrcr ka cr ~kfcbs
kg Acrbdf Oibigxdfcpdckg cr dr akffkzr0
_ld fkbdf jkqixgeigr hi jcqig jxidix dykgkes hs ldqcgj cr ~kzixr zcoigio k
oibcoi dff d| hdrir dgo d| xdir& dgo li fiqif ka aiir akx rixqcbi& zclcg cr edgodi'
_ld lixi hi d xiqciz ka li byxxig dffkbdckg ka xiqigyi rkyxbir dgo rixqcbi oifcqixs
xir~kgrchcfccir k idbl r~lixi ka jkqixgeig dgo ld lis hi xidrrcjgio rk dr k0
d' Xioybi qixcbdf acrbdf cehdfdgbi=
h' Hiix edbl i|~igocyxi xir~kgrchcfccir zcl kzg%rkyxbi xiqigyir=
b' Igryxi dff r~lixir ka jkqixgeig rldxi cg gdyxdf xirkyxbi xiqigyir= dgo
o' Xioybi li ce~db ka ibkgkecb bsbfir kg dgs kgi r~lixi ka jkqixgeig'
_ld fkbdf jkqixgeigr hi ~xkqcoio zcl dg cgbxidrio dgo ac|io rldxi ka gdckgdf ~yhfcb
ribkx xiqigyi lxkyjl jxdgr dgo xdgraixr& hy zcl d xioybio gyehix ka jxdgr dgo d
fdxjix ~xk~kxckg hicgj ~xkqcoio dr ygcio aygocgj'
_ld jxdg ocrxchyckg k fkbdf jkqixgeigr hi edgdjio hs dg cgrcyckg ld crcgoi~igoig ka jkqixgeig& ldr eiehixrlc~ dbbi~dhfi k jxdg xibc~cigr dgo
k~ixdir cg d xdgr~dxig edggix k ~xkqcoi aygor ocxibfs k li hdgm dbbkygr ka li
xibc~cigr'
_ld lixi hi d ekxi zcoir~xido d~~fcbdckg ka lkxcpkgdf acrbdf itydfcpdckg ~xcgbc~fir
zclcg li ocrxchyckg ka jxdg aygocgj akx fkbdf jkqixgeig'
_ld dff fkbdf jkqixgeigr ldqi dbbirr k fkdg aygor& ygoix bkgocckgr dgo fcecr ld
dxi dbbi~dhfi k hkl li gdckgdf dgo fkbdf jkqixgeigr'
_ld zlixi kgi okir gk dfxidos i|cr& lixi hi d Fkbdf Jkqixgeig Acgdgbi
Bkx~kxdckg kx itycqdfig irdhfcrlio k igryxi fkbdf jkqixgeig ldr dbbirr k fkdgr dfkzix ldg bkeeixbcdf xdir ka cgixir'
_ld dff ygaygoio edgodir ka fkbdf jkqixgeig hi xiekqio hs cgbxidrio aygocgj kx
xidffkbdckg ka xir~kgrchcfccir& dgo ld ayyxi ygaygoio edgodir hi edoi cffijdf'
7/30/2019 Local Governments Finances- GOLD 2010
37/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr2?
_ld acgdgbi akffkzr aygbckg cg dgs ayyxi xidffkbdckg ka xir~kgrchcfccir hiziig
r~lixir ka jkqixgeig'
_ld bkgryfdcqi eibldgcrer hi irdhfcrlio k igryxi ld dff r~lixir ka
jkqixgeig zkxm kjilix k bkkxocgdi oiqifk~eig& cgaxdrxybyxi ~fdggcgj&
xigizdf& dgo hyojicgj& dgo ld fkbdf jkqixgeig ldr dg cgbxidrio xkfi cg
oiixecgcgj gdckgdf rixqcbi oifcqixs kh`ibcqir'
_ld klix r~lixir ka jkqixgeig xiqciz dgo deigo licx ~kfcbcir dgo ~xkbioyxir k
xiekqi yggibirrdxs xirxcbckgr kg fkbdf jkqixgeig acrbdf dykgkes'
_ld zlixi gk dfxidos okgi& rdgodxo dbbkygcgj dgo acgdgbcdf edgdjieig
~xdbcbir hi cgxkoybio akx fkbdf jkqixgeig= ld lixi hi bfidx ~xkbioyxdf
cgrxybckgr akx ~xdbcckgixr ce~fieigcgj liri rdgodxor dgo ld hkl ifibio
kaacbcdfr dgo fkbdf jkqixgeig rdaa hi xdcgio cg licx d~~fcbdckg'
_ld gdckgdf bkgrcyckgr hi deigoio zlixi gibirrdxs k jcqi fkbdf jkqixgeig
d~~xk~xcdi rdyr& ld dff ribkxdf fijcrfdckg hi i|decgio k igryxi cr bkgrcrigbs
zcl fkbdf jkqixgeig fijdf xitycxieigr dgo ld fkbdf jkqixgeig xiqigyi
edgdjieig hi acxefs hdrio cg li fdz'
_ld Fkbdf Jkqixgeig Drrkbcdckgr hi xibkjgcpio hs klix r~lixir ka jkqixgeig dr
li d~~xk~xcdi hkocir k xi~xirig fkbdf jkqixgeig cg cgixjkqixgeigdf
ocrbyrrckgr kg ~kfcbs dgo acrbdf dxxdgjieigr'
Akx cr ~dx& fkbdf jkqixgeig zcff zkxm zcl klix r~lixir ka jkqixgeig k dblciqi
liri kh`ibcqir& zcff xi%i|decgi cr kzg ~kfcbcir& hs%fdzr& xijyfdckgr& ~xkbioyxir dgo
~xdbcbir k rii ld lis hir eii li kqixdff kh`ibcqir ka jkqixgeig cg ~xkqcocgj
rixqcbir k li ~ik~fi cg dg iaacbcig edggix'
Fkbdf jkqixgeig zcff dfrk dmi ri~r k ce~xkqi li xdgr~dxigbs ka cr k~ixdckgr&
cgqkfqi li ~ik~fi ekxi cg cr ~fdggcgj& hyojicgj dgo klix dbcqccir& dgo zcff cgxkoybi
~xkjxder k igbkyxdji li ~dseig ka fkbdf d|ir dgo bldxjir'
7/30/2019 Local Governments Finances- GOLD 2010
38/98
29
_li ed`kx bldffigji ka fkbdf jkqixgeigr cg li
icjl bkygxcir ygoix xiqciz ,Dxeigcd& Hifdxyr&
Jikxjcd& Mdpdmlrdg& Msxjsprdg& Ekfokqd&
Xyrrcd& dgo Ymxdcgi# kqix li ~dr zigs sidxr
ldr hiig do`yrcgj k li gdxxkzcgj xkfi dgo
rcpi ka jkqixgeig& dgo li xiryfcgj xioybckg
cg fkbdf xirkyxbir& zlcfi die~cgj k edcgdcg
li lcjl tydfcs ka rkbcdf rixqcbir ~xkqcoio d li
fkbdf fiqif oyxcgj li Rkqci ~ixcko'
Bkgbyxxigfs& fkbdf jkqixgeigr dbxkrr li
xijckg ldqi hiig bk~cgj zcl d oxdedcb
cgbxidri cg ecjxdckg& hkl okeircb dgo
cgixgdckgdf' _lcr ldr xiryfio cg d xiocrxchyckg
ka rixqcbi giior cg xifdckg k liri ~krccqi dgo
gijdcqi gi%ecjxdckgr& zlcbl gk fkgjix edbl
li i|crcgj cgaxdrxybyxi' Lkziqix& li rkbcdf
cgaxdrxybyxi ,rblkkfr& lkr~cdfr& ib'# cg
fkbdfccir ld ldqi fkr ~k~yfdckg ldr
hiig ~xirixqio cg kxoix k xioybi rkbcdf
igrckgr& dr hyoji%ry~~kxio cgrcyckgr ldqi
hibkei dfekr licx kgfs dxid ka ie~fkseig'
Fkbdf jkqixgeigr cg li bkygxcir ka Iyxdrcd
qdxs axke d rsrie ka oibigxdfcpio rdi
hkocir akx fkbdf doecgcrxdckg cg Mdpdmlrdg
dgo d bigxdfcpio lcixdxblcbdf rsrie ka ~yhfcb
dylkxccir cg Hifdxyr k d zk%cix rsrie ka
fkbdf rifa%jkqixgeig cg Xyrrcd dgo Ekfokqd'
Cg hiziig& lixi dxi rdir zlixi fkbdf
rifa%jkqixgeigr i|cr dykgkekyrfs ,Dxeigcd&
Jikxjcd# kx dfkgjrcoi rdi hkocir akx fkbdf
Gddfcd
Jkfkqdgkqd
Bigix ka Acrbdf
^kfcbs ,Ekrbkz#&
Xyrrcd
Jdfcgd
Myxfsdgormdsd
Bigix ka Acrbdf
^kfcbs ,Ekrbkz#&
Xyrrcd
IyxdrcdI|ibyt cqi Ryee dxs
Bkygxcir Xijckgdf fiqif Cgixeiocdi , xdckg# fiqif Ri fieig fiqif
Dxeigcd O FRJ
Hifdxyr FJ+ FRJ FJ+ FRJ FJ+ FRJ
Jikxjcd O FRJ -
Dykgkekyr Xi~yhfcbr ,FRJ#
Mdpdmlrdg FJ FJ FJ , zc lky hyoji xcjlr#Ms xjs prdg O FJ+ FRJ FRJ
Ekfokqd FRJ , cgbfyoi Dykgkekyr Xi~yhfcbr# FRJ
Xyrrcd Ryh`ib r ka Aioixd ckg FRJ FRJ
Ymxdcgi FJ+ FRJ FJ+ FRJ FRJ
O oibkgbigxdio ygcr ka bigxdf jkqixgeig
FJ fkbdf rdi jkqixgeig hkocir
FRJ fkbdf rifa%jkqixgeigr hkocir
FJ+FRJ fkbdf i|ibycqi hkocir cgbfyoio cgk lcixdxblcbdf qixcbdf ~kzix rxybyxi dgo fkbdf xi~xirigdcqi hkocir,bkygbcfr# zcl d rdyr ka d fkbdf rifa%jkqixgeig
_dhfi 20 Fijdf Rtdtyr ka Fkbdf Jkqixgeigtr
7/30/2019 Local Governments Finances- GOLD 2010
39/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr21
doecgcrxdckg ,cg Ymxdcgi d khfdr dgo xdckg
fiqif& cg Msxjsprdg d xdckg fiqif#' Dff bkygxcir
ygoix xiqciz ,d~dx axke Mdpdmlrdg ldkaacbcdffs ldr gk fkbdf jkqixgeigr# ldqi
dok~io fdzr kg fkbdf rifa%jkqixgeig'
Oyxcgj li fdr sidxr& ~krccqi xigor ldqi hiig
riig cg rkei bkygxcir cg li acifo ka
oibigxdfcpdckg' Cg Dxeigcd& li fcr ka fkbdf
d|ir dgo oycir zdr igfdxjio cg 8>4>' Cg
Ymxdcgi& li bkgbi~ ka Fkbdf Jkqixgeig
Xiakxe zdr xibigfs d~~xkqio& dgo d giz
axdeizkxm akx fkbdf rifa%jkqixgeig
fijcrfdckg cr byxxigfs hicgj oiqifk~io' Cg
8>4>& Hifdxyr dok~io d fdz kg Fkbdf
Jkqixgeig dgo Rifa%jkqixgeig'
Lkziqix& cg klix bkygxcir& bigxdfcpdckg
igoigbcir dxi hicgj khrixqio0 d xioybio fiqif
ka d| dykgkes cg Xyrrcd& Msxjsprdg& dgo
Jikxjcd= d gkecgdckg ka fkbdf rifa%jkqixgeig
lidor hs li bigxdf jkqixgeig cg
Msxjsprdg= li xikxjdgcpdckg ka fkbdf
jkqixgeigr cg Jikxjcd= dr ziff dr fcecdckgrk i|~igocyxi dykgkes ka fkbdf jkqixgeigr
cg Xyrrcd'
_li xibig acgdgbcdf bxcrcr ldr xiqidfio
zidmgirrir zclcg li fkbdf acgdgbi rsrie ka
rkei ka li Iyxdrcdg bkygxcir& zlcfi cg klix
bkygxcir fkbdf hyojir riie k hi okcgj
hiix ldg bigxdf+xijckgdf kgir oyi k licx
xifcdgbi kg li ekr rdhfi xiqigyir rkyxbir&
i'j' cg Ekfokqd& xdgraixr k fkbdf
jkqixgeigr zixi ~xk~kxckgdffs by hs 8>
~ixbig& zlcfi cg Mdpdmlrdg jxdgr dxi ri
akx d lxii%sidx ~ixckor dgo xiedcg rdhfi' Cg
Xyrrcd& rifieig d| xiqigyir jxiz 88
~ixbig cg 8>>3 cg bke~dxcrkg zcl 8>>)
1>)
9>)
?>)
2>)
8>)
4>)
>
xiqigyi
i|~igocyxi
7/30/2019 Local Governments Finances- GOLD 2010
40/98
2:
dr d xiryf ka li jxkzl ka ygie~fkseig' ]Rii
acjyxi 9U
Edcg crr yir dgo ~kfcbs bldffigjir akxfkbdf jkqixgeigt a cgdgbi
Cg r~ci ka li adb ld fkbdf rifa%jkqixgeig cg
li Iyxdrcdg bkygxcir rldxio d bkeekg
igqcxkgeig dgo rdxcgj bkgocckgr cg li
idxfs 433>r& idbl ka li icjl bkygxcir ygoix
xiqciz xir~kgoio k bldffigjir cg cr kzg zds
dgo hycf cr kzg ekoif ka fkbdf rifa%jkqixgdgbi
dgo cgixjkqixgeigdf acrbdf xifdckgr cg li
sidxr ld akffkzio' _lyr& kods lis ocaaix cg
li gyehix ka fkbdf jkqixgeig cixr& li
zdsr cg zlcbl ~kzixr dxi jxdgio k li
i|ibycqi dgo xi~xirigdcqi dylkxccir&
li drrcjgeig ka xiqigyi rkyxbir dgo
i|~igocyxi xir~kgrchcfccir& dr ziff dr cg licx
rsrier ka cgixjkqixgeigdf xdgraixr'
Bkeekg aidyxir ka fkbdf acgdgbi bdg
lkziqix hi oxdzg ky0
Cg dff li bkygxcir ygoix xiqciz& i|~igocyxi
xir~kgrchcfccir dxi drrcjgio k ocaaixigfiqifr ka jkqixgeig hs fijcrfdckg& hy lcr
drrcjgeig cr gk dfzdsr bfidx' Rkeiceir
li rdei drmr dxi drrcjgio k ocaaixig fiqifr
,i'j' Ekfokqd#& dfrk rkei xir~kgrchcfccir dxi
rcff drrcjgio dbbkxocgj k li ~xk~ixs
oifcgidckg ,i'j'& cg Hifdxyr#' Rkeiceir oi
adbk drrcjgeig ocaaixr axke ld kyfcgio cg
li fijcrfdckg& dgo bdg iqig xiryf cg fkbdf
jkqixgeigr acgdgbcgj xir~kgrchcfccir ld
dxi gk zclcg licx dylkxcs ,i'j' Jikxjcd#'
Ygaygoio edgodir ldqi hiig rcjgcacbdgfsby' Cg edgs Iyxdrcdg bkygxcir& ygaygoio
edgodir dxi akxhcooig hs li fijcrfdckg&
hy fijcrfdcqi oibcrckgr ka lcjlix fiqif
jkqixgeigr rcff bdg xiryf cg doocckgdf
acgdgbcdf hyxoigr k li fkbdf fiqif dgo d
xioybckg cg licx i|~igocyxi dykgkes'
Bigxdf dgo xijckgdf jkqixgeig bkgxkfr kg
fkbdf jkqixgeigr' Cg rkei bkygxcir& li
bigxdf jkqixgeig fdzr oiacgi li gyehix
ka fkbdf rdaa ,i'j' Mdpdmlrdg& Hifdxyr&
Msxjsprdg& Ekfokqd# kx ce~kri fcecr kgbixdcg i|~igocyxir ka fkbdf jkqixgeigr
,i'j' Xyrrcd#' Cg Xyrrcd& dbbkxocgj k li
^xircoigr oibxii& xijckgdf jkqixgeigr eyr
iqdfydi li ~ixakxedgbi ka eygcbc~df xdckgr
dgo bcs jkqixgeigr'
^ixrkgdf cgbkei d| cr li edcg rkyxbi ka fkbdf
jkqixgeig xiqigyi' ^xk~ixs dgo fdgo d|ir
edmi y~ kgfs d redff ~dx ka fkbdf hyojir
i|bi~ akx Dxeigcd zlixi ~xk~ixs d|ir dxi
li kgfs d|ir drrcjgio k fkbdf hyojir' Dff
bkygxcir ygoix xiqciz ldqi xirxcbio fcrr ka
fkbdf d|ir ld fcec fkbdf jkqixgeigr
dykgkes k ~xk~kri giz d|ir' Rkei
bkygxcir ,Hifdxyr& Mdpdmlrdg& Msxjsprdg#
ri li xdir ka rldxio d|ir cg li hyoji fdz'
Cg rkei bkygxcir cixr i|cr ld ok gk ldqi
kzg d|ir ,i'j' xdckgr cg Xyrrcd#' Cg edgs
rcydckgr& bigxdf ,aioixdf# jkqixgeigr
edgodi d| higiacr ld xioybi dekyg oyi
k fkbdf hyoji ,i'j' Jikxjcd& Xyrrcd#'
Oifijdckg ka d| ~kzixr cr gk bkeekg'Fkbdf jkqixgeigr bdg kgfs bkffib fkbdf d|ir
cg Ekfokqd& Dxeigcd& dgo Msxjsprdg' _li
i|~ixcigbi ka Dxeigcd ldr rlkzg ld d|
bkffibckg hs li fkbdf fiqif cgbxidrir d|
iaakxr dgo dr d bkgrityigbi d| bke~fcdgbi'
_li cgqixri zdr dfrk akygo k hi xyi& zlixi
li bigxdfcpdckg ka d| bkffibckg ,akx
i|de~fi ld ka rdfir d| cg Msxjsprdg# ldr
xioybio li dekyg ka xiqigyi bkffibio'
Rcjgcacbdg ce~xkqieig cg li oircjg ka
itydfcpdckg jxdgr ldr hiig edoi' Ekr bkygxcirygoix xiqciz ldqi fijdffs dok~io akxeyfd%oxcqig
eilkokfkjcir akx dffkbdcgj itydfcpdckg jxdgr
axke li bigxdf+xijckgdf hyoji& hy fkbdf
i|~ixr gki ld gijdcqi xdgraixr cg Hifdxyr&
Mdpdmlrdg& Ekfokqd& dgo Ymxdcgi bxidi
ocrcgbigcqir akx fkbdf d| hdri oiqifk~eig'
Fdbm ka xdgr~dxig dffkbdckg xyfir akx
idxedxmio jxdgr cg ekr bkygxcir' D hir&
Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>
I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
41/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr2*r&
edoi rcjgcacbdg ~xkjxirr kg li xkdo
kzdxor oibigxdfcpdckg' Zi lk~i ld lifdir bigxdfcpdckg xigor cg ekr Iyxdrcdg
bkygxcir dxi ie~kxdxs dgo ld lcr
~xkjxirr bdg bkgcgyi cg li ayyxi'
Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>
I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
43/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr?>
YBFJ Iyxk%Drcd Xijckgdf kfcbs Xibkeeigodtckg
_liri xibkeeigodckgr zixi oiqifk~io hs li ~dxcbc~dgr cg li Iyxdrcd JKFOCC
zkxmrlk~& lifo cg Ekrbkz& Aihxydxs 8>4>'
Doecgcrxdcqi%ixxckxcdf ocqcrckg dgo li rdyr ka fkbdf jkqixgeig rlkyfo hi
bfdxcacio0 fkbdf i|ibycqi hkocir rlkyfo hi dbbkygdhfi k li fkbdf xi~xirigdcqi
hkocir dgo lyr k li bccpigr=
Bfidx drrcjgeig ka i|~igocyxi xir~kgrchcfccir rlkyfo hi irdhfcrlio=
Ygaygoio edgodir rlkyfo hi ifcecgdio gk kgfs kg ~d~ix hy cg li iqixsods
~xdbcbi& oifijdio aygbckgr eyr hi ry~~kxio zcl doitydi acgdgbcdf xirkyxbir=
Fkbdf jkqixgeigr rlkyfo ldqi dykgkes kqix fkbdf hyojir0 i|~igocyxi dykgkes
rlkyfo hi ry~~kxio hs xiqigyi dykgkes zcl ryaacbcig xiqigyi rkyxbir=
Fkbdf jkqixgeig xir~kgrchcfccir d li fkzir fiqif ,ld bfkrir k bccpigr# rlkyfo hi
cgbxidrio dgo edblio zcl doitydi aygor=
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_li doecgcrxdckg dgo bkffibckg ka fkbdf d|ir rlkyfo hi xdgraixxio k li fkbdf fiqif=
Cgix%eygcbc~df bkk~ixdckg rlkyfo hi oiqifk~io0 fkbdf jkqixgeigr rlkyfo zkxmkjilix akx hiix rixqcbir ~xkqcrckg=
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hs i|ixgdf gkg%~dxcrdg igcs=
Dbbirr k bd~cdf edxmir rlkyfo hi ~xkqcoio akx fkbdf jkqixgeigr'
7/30/2019 Local Governments Finances- GOLD 2010
44/98
?4
Akx riqixdf oibdoir& li bkgcgig ldr riig d
bkgcgycgj& lkyjl rkeiceir ygiqig& xigo
kzdxor jxidix oiekbxdcb oibigxdfcpdckg k
li fkbdf dgo xijckgdf fiqifr& dr iqcoigbio hs li
Iyxk~idg Bldxix akx Fkbdf Rifa%Jkqixgeig ka
43>3 dgo li ryhrityig xibirrckg' Riqixdf IY
bkygxcir ldqi dggkygbio acrbdf bkgrkfcodckg
~fdgr k xirkxi fkgj%ixe acrbdf ryrdcgdhcfcs&zlcbl zcff daaib fkbdf dgo xijckgdf jkqixgeigr
lxkyjl cgbxidrio ~xirryxi akx d| lcmir dgo
i|~igocyxi xirxdcg& xioybckg cg fkbdf
xiqigyi& dgo bigxdf xdgraixr' Xiakxe cr
kgjkcgj cg edgs bkygxcir& zlixi fkbdf
`yxcrocbckgdf hkygodxcir dxi hicgj xioxdzg& dr
cg Jxiibi& Cbifdgo& Fdqcd& Fy|iehyxj dgo li
xkfi ka cgixeiocdi kx xijckgdf fiqif ka
jkqixgeigr cr hicgj xiqcrcio& cgbfyocgj cg
Axdgbi& Fclydgcd& Gkxzds& ^kfdgo& dgo
Rzioig' Fkbdf jkqixgeigr zcff dfrk ldqi k
oidf zcl li ieixjigbi ka giz bfdcer kg fkbdf
hyojir& cgbfyocgj cg li dxidr ka rkbcdf
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bkygxcir dfrk dmi d kff kg fkbdf jkqixgeigr'
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fkbdf jkqixgeigr cg Iyxk~i
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jkqixgeig i|~igocyxi cr bke~dxdcqifs lcjl
cg xifdckg k JO^ dgo jigixdf jkqixgeig
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Cg jigixdf& li i|~igocyxi aygbckgr ka fkbdf
dylkxccir akffkz d jigixdf bke~iigbi
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Fkbdf Rifa%Jkqixgeig#& dbbkxocgj k zlcbl fkbdfjkqixgeigr igo k akbyr kg i|~igocyxir ld
dxi fkbdf cg gdyxi& rk ld li higiacr ka
~xkqcrckg bdg hi cgixgdfcpio hs xircoigr' Cg
ekr bkygxcir& fkbdf jkqixgeigr dxi
xir~kgrchfi akx ~xcedxs ioybdckg& dgo cg rkei
giz Iyxk~idg Ygckg Eiehix Rdir& rybl dr
Irkgcd& Fdqcd& Fclydgcd& Rfkqdm Xi~yhfcb& dgo
Rfkqigcd& ioybdckg dfkgi dbbkygr akx d fidr
kgi%lcxo ka fkbdf jkqixgeig hyojir' Klix
?' _li k~cgckgr dgo
dgdfsrir ~xirigio cg
lcr bld~ix dxi li
dylkxr kzg dgo ok
gk gibirrdxcfs xiafib
ld ka li KIBO kx
li kxjdgcrdckgr
Eiehix bkygxcir'
Fycp oi Eiffk
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7/30/2019 Local Governments Finances- GOLD 2010
45/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr?8
xir~kgrchcfccir ld dxi cg jigixdf ygoix li
~yxqciz ka fkbdf jkqixgeigr cgbfyoi li ry~~fs
ka yxhdg deigccir dgo ~fdggcgj& zdri
bkffibckg dgo xideig& ocrxchyckg ka oxcgmcgj
zdix dgo xideig ka zdri zdix& ~dseig ka
rkbcdf higiacr& dgo li ~xkqcrckg ka rkbcdf
rixqcbir& cgbfyocgj blcfo bdxi dgo cgbkei ry~~kx
akx li ifoixfs dgo li ocrdhfio' Hibdyri li
rixqcbir oifcqixio hs fkbdf jkqixgeigr igo khi cgigrcqi cg fdhkx& ~dsxkff dbbkygr akx li
fckgr rldxi ka fkbdf jkqixgeig kyfdsr cg ekr
bkygxcir'
Fkbdf jkqixgeigr dxi jxd~~fcgj zcl li
giio k bkgdcg li bkrr ka rixqcbi oifcqixs
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edgs bkygxcir& c cr ocaacbyf akx fkbdf
jkqixgeigr k edmi li ekr ka ibkgkecir ka
rbdfi k xioybi oifcqixs bkrr' _lcr ~xkhfie cr
hicgj dooxirrio cg rkei bdrir lxkyjl li
dedfjdedckg ka redff `yxcrocbckgr ,dr cg
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li `kcg ~xkqcrckg ka rixqcbir hs gicjlhkxcgj
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~xkqcrckg ,dr cg li bdri ka lidfl bdxi cg
Gkxzds#'
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ka doecgcrxdckg' D bdri cg ~kcg cr zlig
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7/30/2019 Local Governments Finances- GOLD 2010
46/98
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rdgodxor dxi ri hs ocaaixig fiqifr ka
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dgo rixqcbir ~xkqcoio hs fkbdf jkqixgeigr
_li rldxi cg ~k~yfdckg ka cgocqcoydfr djio
19 sidxr kx ekxi cr bfkri k 41 ~ixbig kg
dqixdji cg li Iyxk~idg bkygxcir ygoix
i|decgdckg cg lcr bld~ix& zlcbl cr dekgj
li lcjlir cg li zkxfo' _li Ygcio Gdckgr
~xk`ibr li kfo%dji oi~igoigbs xdck k
gidxfs okyhfi oyxcgj 8>4>%9>' Dr d xiryf&
oiedgo akx lidfl dgo kfo%dji bdxi zcff
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Oiekjxd~lcb xigor dxi ~dxcbyfdxfs ircgj
cg rkylixg Iyxk~i& zlixi hcxl xdir dxi
ziff hifkz xi~fdbieig xdckr dgo
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ceecjxdckg# dxi dfxidos gijdcqi'
Ceecjxdckg dgo li cgijxdckg ka fkgj%ixe
xircoigr dxi bxidcgj bfdcer kg fkbdf hyojir&
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,dgo acgdgbcgj# ka lkyrcgj& ie~fkseig dgo
xifdio rkbcdf drrcrdgbi rixqcbir& zlcbl dxi cg
lcjl oiedgo dekgj ceecjxdgr' _li
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cr dfxidos bfkri k 4> ~ixbig'
Dr cg li bdri ka fkbdf jkqixgeigi|~igocyxi aygbckgr& lixi dxi ce~kxdg
ocaaixigbir cg li drrcjgeig ka xiqigyi
k fkbdf jkqixgeigr cg Iyxk~i
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gkg%d| cgrxyeigr ,rybl dr yrix bldxjir
dgo aiir akx rixqcbir#& cgixjkqixgeigdf
jxdgr dgo xdgraixr& dbbkyg akx bfkri k 4>
~ixbig ka JO^ kg dqixdji cg li bkygxcir
ygoix i|decgdckg' Fkbdf jkqixgeig xiqigyi
cr eybl lcjlix kg dqixdji dr d rldxi ka jigixdf
jkqixgeig xibic~r cg rkei ygcdxs rdir&rybl dr li Gkxocb bkygxcir ,i|bi~ akx
Gkxzds#& ldg cg li aioixdf bkygxcir& rybl dr
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jkqixgeig xiqigyi dxi ~dxcbyfdxfs fkz cg
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Bs~xyr& Jxiibi& dgo Edfd'
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dgo bkrr ka fkbdf rixqcbir& zlcbl cr fcmifs k
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ldqi cg d| edixr' C bdg hi dxjyio ld
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xiqigyi%rldxcgj dxxdgjieigr ldqi li
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I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
47/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr??
xibic~r k bigxdf jkqixgeig xiqigyi' _lcr cr
li bdri ka QD_ xiqigyi rldxcgj cg Jixedgs
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kg hkxxkzcgj& akx i|de~fi& xiqigyi rldxcgj
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_lcr cr li bdri ka ekr Zirixg Iyxk~idg
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rybl dr Xkedgcd dgo Hyfjdxcd' _li Ygcio
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bkygxcir k itydfcpi xiqigyi bd~dbcs dekgj
li fkbdf jkqixgeigr ,Dyrxcd& Oigedxm&
Jixedgs& Rzioig& Rzcpixfdgo#'
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xirxcbckgr kg fkbdf jkqixgeig hkxxkzcgj' Cg
ekr bdrir& fkbdf jkqixgeigr dxi kgfs dffkzio
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li s~i ka bkffdixdf dffkzio cg fkbdf
jkqixgeig oih crrydgbi' Cg rkei bkygxcir&doecgcrxdcqi bkgxkfr kg fkbdf jkqixgeig
acgdgbcdf edgdjieig dxi hicgj xi~fdbio hs
~xyoigcdf xijyfdckgr& kaig hdrio kg oih
rixqcbi dgo fkdg xi~dseig bd~dbcs& dr ziff dr
kg li fiqif ka cgoihiogirr cg xifdckg k fkbdf
xiqigyi& dr cg Hyfjdxcd& Bpibl Xi~yhfcb& Jxiibi
dgo Ygcio Mcgjoke' Jycoifcgir dgo
xibkeeigodckgr kg fkbdf jkqixgeig
cgoihiogirr dxi dfrk dqdcfdhfi axke li
Bkygbcf ka Iyxk~i'
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li bkgcgig dr d xiryf ka li jfkhdf bxcrcr
dgo li igrycgj xibirrckg' _lcr oiixckxdckg
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acrbdf xixigbleig kqix li eiocye%k%fkgjix
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ka acrbdf bkgrkfcodckg zcff qdxs axke bkygxs
k bkygxs& oi~igocgj ~xcedxcfs kg li cgccdf
fiqif ka oih& li rcpi ka li rceyfyr~dbmdjir ~y cg ~fdbi cg xir~kgri k li
jfkhdf bxcrcr& dgo li r~iio ka xibkqixs cg
ibkgkecb dbcqcs cg li bkecgj ekglr'
Bkgbfyrckgr
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oifcqixs giio k xibkjgcpi li higiacr ka
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kg xijyfdckgr dgo gkxer ri hs lcjlix fiqifr
ka jkqixgeig k igryxi ld ecgceye
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ld k~%okzg xijyfdckgr ok gk byxdcf licx
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ocqixri bkygxcir' D xifdio crryi cr ld ka
bkr rlcacgj dbxkrr fiqifr ka jkqixgeig&
zlcbl kaig dxcri zlig k~%okzg xijyfdckgr
ce~kri d acgdgbcdf hyxoig kg fkbdf hyojir'
7/30/2019 Local Governments Finances- GOLD 2010
48/98
?9
Zlig ygaygoio& rybl cgixjkqixgeigdf bkr
rlcacgj rlkyfo hi hdggio'
Oiedgo akx fkbdf rixqcbir& cgbfyocgj li
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dgo bkeeygcs dgo rkbcdf rixqcbir& cr xcrcgj
cg Iyxk~i' _lcr xigo cr ~dxcbyfdxfs
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li giio k dhrkxh dgo cgijxdi
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k hi hkkrio dekgj li ocaaixig fiqifr ka
jkqixgeig k oiqcri zkxmdhfi& bkr%iaaibcqi
rkfyckgr k liri ~xkhfier ld zkyfo dmi
cgk dbbkyg fkbdf jkqixgeig i|~ixcri cg
rixqcbi oifcqixs dgo licx dhcfcs k i|xdb
cgakxedckg ka xircoigr ~xiaixigbir dgo
giior'
D li IY fiqif& iaakxr k i|~dgo li
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axke li Iyxk~idg dylkxccir dr lis riim
k i|~dgo li Iyxk~idg cgixgdf edxmi'9
_igrckgr ldqi lixiakxi kaig dxcrig zclryh%gdckgdf jkqixgeigr cg edixr ld
lis ~ixbicqi dr zclcg li xiec ka licx
rifa%jkqixgeig ~xixkjdcqir' D Iyxk~idg
Bldxix kg Fkbdf dgo Xijckgdf Rixqcbir ka
Jigixdf Cgixir zdr ~xk~krio cg 8>>3 k
oidf zcl lcr edix' Djdcgr lcr
hdbmjxkygo& iaakx rlkyfo hi ri~~io y~ k
xibkgbcfi cgccdcqir kzdxor hycfocgj dg
cgixgdf edxmi zcl li giio k ~xirixqi
fkbdf ~xiaixigbir dgo blkcbi'
Zcl xijdxo k kzg xiqigyi rkyxbir& lixicr d fk ka ocqixrcs dekgj Iyxk~idg fkbdf
jkqixgeigr kg li ec| ka d| cgrxyeigr
dqdcfdhfi k fkbdf jkqixgeigr' Ceekhcfi
d|ir& rybl dr lkri kg ~xk~ixs& dxi li
coidf rkyxbir ka xiqigyi akx fkbdf
jkqixgeigr' Cg doocckg& li i|~ixcigbi ka
riqixdf bkygxcir ryjjirr ld& zlcfi li
~ixrkgdf cgbkei d| zkxmr tyci ziff dr d
fkbdf d| kx zlig cr xiqigyi cr rldxio
hiziig ocaaixig fiqifr ka jkqixgeig& li
bkx~kxdi cgbkei d| cr hir edgdjio hs
li bigxdf jkqixgeig'
_lixi eds hi rbk~i akx xdcrcgj fkbdf xiqigyi
lxkyjl yrix bldxjir dgo aiir akx rixqcbir&
hy bkgbixg ld bk%~dseigr eds lcgoix
dbbirr hs rifibio rkbcdf jxky~r k fkbdf
rixqcbir ldr kaig ocrbkyxdjio fkbdf
jkqixgeigr axke fiqscgj bldxjir dgo aiir
akx rixqcbir' Zlcfi xibkjgcpcgj li bkgrxdcgr
ce~krio hs r~ibcacb bkygxs igqcxkgeigr&
fkbdf dylkxccir rlkyfo bkgcgyi k iqdfydi
li bkrr dgo higiacr ka yrix bldxjir cg licx
iaakxr k xdcri xiqigyi'
_lixi cr rbk~i akx ce~xkqcgj li oircjg ka
acrbdf xyfir akx fkbdf jkqixgeigr' Xyfir ld
xirxcb fkbdf jkqixgeig dbbirr k bxioc
edxmir eds igbkyxdji fkbdf jkqixgeigr k
xifs kgfs kg hdgm figocgj dr d rkyxbi ka
acgdgbi kx k fkkm akx cgjigckyr eibldgcrer
akx hs~drrcgj xirxcbckgr kg oih crrydgbi' Cg
lcr bdri& bkgrcoixdckg bkyfo hi jcqig k li
k~ckg ka xi~fdbcgj rybl xirxcbckgr hs ekxi
bke~xiligrcqi ~xyoigcdf xijyfdckgr hdriokg oih xi~dseig bd~dbcs ld ok gk
ocrkx ~kfcbsedmixr blkcbi kqix acgdgbcdf
cgrxyeigr'
Hkxxkzcgj bkgrxdcgr kx hdfdgbio hyoji
~xkqcrckgr edmi c ocaacbyf akx fkbdf
jkqixgeigr k rekkl li hyojidxs ce~db
ka afybydckgr cg li hyrcgirr bsbfi' _lcr cr
ir~ibcdffs li bdri ka fkbdf dylkxccir ld
xifs ka bsbfcbdf xiqigyi& lxkyjl kzg
bkffibckgr kx rldxcgj dxxdgjieigr zcl
lcjlix fiqifr ka jkqixgeig' Cg lcr bdri&hdfdgbio hyoji ~xkqcrckgr bkyfo hi
xioiacgio kg d bsbfcbdffs do`yrio hdrcr& rk
fkgj dr fkbdf jkqixgeigr ldqi dbbirr k
hyoji acgdgbcgj axke gkg%jkqixgeig
rkyxbir cg hdo ceir dgo cgrxyeigr k rdqi
bsbfcbdf xiqigyi zcgoadffr cg jkko ceir'
9' ^yhfcb rixqcbir&
cgbfyocgj lkri ld
daaib cgocqcoydf
bccpigr tydfcs ka fcai&
ryrdcgdhfi ibkgkecb
oiqifk~eig kx
rkbcdf+xijckgdf
bklirckg& dxi mgkzg
cg IY dxjkg dr
Rixqcbir ka Jigixdf
Cgixir ,RJCr# kx
Rixqcbir ka Jigixdf
Ibkgkecb Cgixir
,RJICr#'
Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>
I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
49/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr?1
Iyxk~idg Xijckgdf kfcbs Xibkeeigodtckgr
Hdrio kg xibkeeigodckgr ~xirigio hs li xi~xirigdcqir ka BIEX eiehixr cg
li zkxmrlk~ ka li Bcs ka Rbidy| ,^dxcr& Edxbl 8>4>#0
Iyxk~ir fkbdf dgo xijckgdf jkqixgeigr zcff zcrl k xir~kgo k li ed`kx acrbdf
bldffigjir dgo ~xirryxir zlcbl gkz bkgaxkg lie' Cg ~dxcbyfdx& lis zcff giio k
bkgrcoix lkz k igjdji iaaibcqifs zcl bigxdf jkqixgeigr& zcl d qciz k
edcgdcgcgj li ed|ceye rbk~i akx fkbdf dgo xijckgdf rifa%jkqixgeig akx li
bkecgj oibdoir' Rkei mis ~kcgr dxi fcmifs k hi0
Fkbdf dgo ryh%gdckgdf jkqixgeigr rlkyfo gk dmi d ocr~xk~kxckgdi rldxi ka
li acrbdf xioybckgr kqix li bkecgj sidxr& zlilix qcd xioybio fkbdf xiqigyi kx
lxkyjl byr cg cgix%jkqixgeigdf xdgraixr=
_lixi rlkyfo hi xibkjgcckg ld fkbdf jkqixgeigr ldqi jigixdffs firr acrbdf
afi|chcfcs ldg gdckgdf jkqixgeigr& dgo akx li ekr ~dx ldqi gk cgbyxxio lcjl
fiqifr ka cgoihiogirr=
Bigxdf jkqixgeigr rlkyfo dfrk xibkjgcpi ld fkbdf dylkxccir jigixdffs ldqi
ed`kx rkbcdf zifadxi khfcjdckgr& zlcbl bdggk hi irbd~io zlcfi ygie~fkseig
dgo klix ~kqixs cgocbdkxr dxi lcjl& ld dxi ~xk%bsbfcbdf cg ce~db& dgo kqix
zlcbl lis ldqi fcfi ocxib bkgxkf=
Bigxdf dgo ryh%gdckgdf jkqixgeigr rlkyfo kjilix xibkjgcpi li giio akxjkko tydfcs ayyxi%kxcigio bd~cdf cgqireig& edcgfs acgdgbio hs giz oih&
i'j' kg jxiigcgj li ayyxi ibkgkes dgo yxhdg cgaxdrxybyxi=
Cg ekr bkygxcir& li fkbdf jkqixgeig d| hdri rlkyfo hi hxkdoigio k jcqi
ekxi acrbdf xkke akx edgiyqix dgo ~xkibckg axke i|birrcqi cgbkei fkrrir axke
dgs kgi rkyxbi=
Fkbdf jkqixgeigr rlkyfo ldqi ekxi axiioke k xdcri aiir dgo bldxjir=
Jxdgr axke bigxdf jkqixgeigr rlkyfo hi aizix ,c'i' ka d ekxi jigixdf
bldxdbix#& kgfs idx%edxmio cg i|bi~ckgdf bdrir& dgo ~xkqcoio zclky ce~krcgj
ygoyi doecgcrxdcqi dgo xijyfdkxs hyxoigr=
_li IY giior k edmi cr cgixgdf edxmi dgo ~yhfcb ~xkbyxieig xyfir firr
bigxdfcpio dgo cgxyrcqi& zcl ekxi rbk~i akx fkbdf blkcbi kg fkbdf rixqcbir& dgo
zcl firr oidcfio ~xirbxc~ckg' _li bklirckg ~kfcbcir eyr k hi ~xirixqio'
D li rdei cei& fkbdf dgo xijckgdf jkqixgeigr zcff giio k lcgm qixs bdxiayffs dhky
lkz k ok li hir akx licx bccpigr zclcg li xioybio xirkyxbir dqdcfdhfi' _lcr eidgr
ld lis eds ldqi d bkeekg cgixir cg fkkmcgj d giz zdsr ka oifcqixcgj ~yhfcb rixqcbir
7/30/2019 Local Governments Finances- GOLD 2010
50/98
?:Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>
I\IBY_CQI RYEEDXS
bkr%iaaibcqifs& dgo d giz zdsr ka xioybcgj doecgcrxdcqi bkrr' _li xdgji ka k~ckgr
eyr oi~igo kg fkbdf blkcbir& zlilix hs cgbxidrio cgix%bkeeygdf bkk~ixdckg& hs rkei
kyrkyxbcgj kx ^^r& hs rldxcgj rkei rixqcbir hiziig ocaaixig fiqifr ka jkqixgeig& dgork kg' _lixi zcff giio k hi dg iqig jxidix ie~ldrcr kg hicgj xir~kgrcqi k li bccpigr
dgo yrixr ka rixqcbir'
_li ce~kxdg ~kcg zcff hi akx fkbdf dgo xijckgdf jkqixgeigr k hi ~xkdbcqi cg dff ka
liri crryir& dgo gk bioi li cgccdcqi k bigxdf jkqixgeigr' _li xkfi ka gdckgdf
drrkbcdckgr ka fkbdf dgo xijckgdf jkqixgeigr cr ka ~dxcbyfdx ce~kxdgbi& rcgbi lis bdg
jcqi doqcbi dgo xdcgcgj k licx eiehixr& ocxibfs kx lxkyjl odyjlix bke~dgcir& dr ziff
dr gijkcdi zcl bigxdf jkqixgeigr'
Dekgjr li ~kcgr akx ocrbyrrckg zcl bigxdf jkqixgeigr& fkbdf dylkxccir zcff kaig
zcrl k ie~ldrcpi ld0
Zlixi ixxckxcdf xiakxer dxi hicgj bkgrcoixio cg kxoix k igldgbi iaacbcigbs dgo
bkr%iaaibcqigirr& ~xckxcs rlkyfo hi jcqig k ry~~kxcgj cgix%eygcbc~df akxer ka
bk%k~ixdckg& xdlix lig bigxdffs ce~krio dedfjdedckgr zlcbl kaig ok gk
xir~ib fkbdf giior dgo coigccir'
C cr irrigcdf ld lixi dxi iaaibcqi dgo adcx dxxdgjieigr& cgqkfqcgj dff fiqifr ka
jkqixgeig& akx bk%kxocgdckg dgo gijkcdckg kg acgdgbcdf dgo acrbdf crryir& cg
~dxcbyfdx kg li xyfir akx dgo dekygr ka acgdgbcdf xdgraixr& jxdgr dgo
xiocrxchyio xirkyxbir ,cg ~dxcbyfdx itydfcpdckg ~xkbirrir#& hy dfrk bkqixcgj
li ~kfcbs axdeizkxmr akx dff ed`kx rixqcbir+bke~iigbir'
C zcff ~xkhdhfs hi zcri kx iqig gibirrdxs k xs k xidbl rkei akxe ka rifieig
kx bke~xkecri zcl bigxdf jkqixgeigr& hdrio kg ~xkibcgj mis ~xcgbc~fir ka
rifa%jkqixgeig ,rii Dxcbfi 3 ka li Iyxk~idg Bldxix& dhkqi#'
Zi rlkyfo dfrk gk cjgkxi li Iyxk~idg Ygckg& zlcbl cr ~fdscgj dg cgbxidrcgjfs ce~kxdg
xkfi cg xifdckg k ibkgkecb ~kfcbs& bklirckg aygor dr ziff dr li xyfir akx ~yhfcb rixqcbir'
Lixi kk& lixi cr d giio akx iaaibcqi dgo adcx bk%kxocgdckg dxxdgjieigr& cgqkfqcgj li
Iyxk~idg Bkeecrrckg dgo li xi~xirigdcqi drrkbcdckgr ka fkbdf dgo xijckgdf
jkqixgeig' _li ~yx~kri zkyfo hi k iqdfydi li acgdgbcdf& doecgcrxdcqi& dgo
xijyfdkxs ce~db ka IY fdzr dgo ~kfcbcir kg ryh%gdckgdf jkqixgeigr dgo riim
ce~xkqieigr cg li axdeizkxm'
7/30/2019 Local Governments Finances- GOLD 2010
51/98
7/30/2019 Local Governments Finances- GOLD 2010
52/98
?3
_li jigixdf xigo ldr hiig dg cgbxidrcgj fiqif
ka acrbdf oibigxdfcpdckg cg li Fdcg Deixcbdg
xijckg kqix li fdr zk oibdoir xi~xirigio
hs d jxkzcgj ~dxcbc~dckg ka ryh%gdckgdf
i|~igocyxir dr ~ixbig ka gdckgdf
i|~igocyxir ,axke dg ka dqixdji 42 ~ixbig cg
43>9#& kx dr ryh%gdckgdf
xiqigyir dgo i|~igocyxir dr ~ixbig ka JO^
,axke 9'9 ~ixbig cg 8>>> k 1'1 ~ixbig cg
8>>:# ]Rii acjyxi :U' Lkziqix& lixi dxi
rcjgcacbdg qdxcdckgr cg liri xigor dbxkrr
bkygxcir cg li xijckg' Eidryxcgj acrbdf
oibigxdfcpdckg cg ixer ka li dbydf
dykgkes k edmi i|~igocyxi dgo d|
xiqigyi oibcrckgr& lixi ldr dfrk hiig
~xkjxirr& hy ld ~xkjxirr cr firr ziff oiacgio'
Kqixdff& cgbxidrio oibigxdfcpdckg bdg hi
oiibio cg li oiqkfyckg ka giz
xir~kgrchcfccir cgbfyocgj li igqcxkgeig dgo
li acjl djdcgr ~kqixs dgo cg li cgbxidri cg
@kxji Edxgip%
Qptyip
Jikxjcd Rdi
Ygcqixrcs& Y'R'D'
Fdt cg DeixcbdI|ibyt cqi Ryee dxs
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xiqigyi
i|~igocyxi
7/30/2019 Local Governments Finances- GOLD 2010
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Ygctio Bctcir dgo Fkbdf Jkqixgeigtr9>
oibigxdfcpio i|~igocyxir cg ioybdckg&
lidfl& ib' Firr ~xkjxirr bdg hi oiibio cg
li oiqkfyckg ka dykgkekyr xiqigyi rkyxbir'
Acrbdf oibigxdfcpdckg bkgcgyir k hi d
osgdecb ~xkbirr cg Fdcg Deixcbd' Xibig ceir
ldqi riig d qdxcis ka cggkqdckgr cg li xijckg
ld ldqi dxdbio cgixir axke dff bkxgixr ka
li zkxfo& akx i|de~fi xdgmcgj fkbdf
~ixakxedgbi rsrier cg Hxdpcf dgo Bkfkehcd&
~ix bfcig hdrio xdgraixr akx lidfl dgo
ioybdckg cg Blcfi& kx acjlcgj ~kqixs zcl
ocxib xdgraixr k adecfcir doecgcrixio hs
eygcbc~dfccir cg Hxdpcf' D jkko gyehix ka
bkygxcir dxi iehdxmio y~kg kx bkgrcoixcgj
rcjgcacbdg xiakxer ld zcff ayxlix oii~ig dgo
rxigjlig eygcbc~df dykgkes& rybl dr
Hkfcqcd& Yxyjyds& dgo Bkrd Xcbd'
Hy kg li klix ldgo& lixi dxi bkygxcir cg
li xijckg zlixi rkei xigor ldqi hiig
kzdxo rkei akxer ka xi%bigxdfcpdckg& rybl
dr Dxjigcgd& Bkfkehcd& Okecgcbdg Xi~yhfcb&
^ixy& dgo Qigipyifd'
Edcg crr yir dgo bldffigjir akx fkbdfjkqixgeigt a cgdgbi
_li fkbdf jkqixgeig rldxir cg kdf ~yhfcb
i|~igocyxir dgo cg JO^ cg Fdcg Deixcbd
ocaaix rcjgcacbdgfs hs bkygxs hy liri
rldxir dxi jigixdffs fkzix ldg lkri
khrixqio cg klix xijckgr ka li zkxfo' _lixi
dxi igkxekyr qdxcdckgr cg li drrcjgeig ka
xir~kgrchcfccir k eygcbc~dfccir xi~xirigcgj
d ekrdcb ka d~~xkdblir& hy zcl d
~xi~kgoixdgbi ka bkgbyxxig xir~kgrchcfccir
zcl li bigix' Eygcbc~df jkqixgeigr cgedgs Fdcg Deixcbdg bkygxcir ~fds d fdxji
xkfi cg ~yhfcb cgqireig cg cgaxdrxybyxi d
li ryh%gdckgdf fiqif kaig dr itydf ~dxgixr
zcl y~~ix fiqif jkqixgeigr'
^xdbcbdffs dff bkygxcir ka Fdcg Deixcbd
drrcjg bixdcg d|ir k fkbdf jkqixgeigr dgo
li ekr bkeekgfs drrcjgio d| cr li
~xk~ixs d|' _li fiqif ka d| dykgkes
jxdgio k fkbdf jkqixgeigr dfrk qdxcir hy&
kg dqixdji& eygcbc~dfccir xdcri d lcjlix
~ixbigdji ka licx hyojir axke kzgxiqigyir ldg cr li bdri cg rkei klix
xijckgr ka li zkxfo' Giqixlifirr& cg
~xdbcbdffs dff bkygxcir cg li xijckg lixi dxi
fdxji qixcbdf cehdfdgbir ld giio k hi
bfkrio zcl xdgraixr'
_li ekr bkeekg akxe ka xdgraix cr jigixdf
xiqigyi rldxcgj& oiacgio kg li hdrcr ka bigxdf
jkqixgeig jigixdf xiqigyir kx r~ibcacb d|
rkyxbir dgo ocrxchyio dbbkxocgj k d akxeyfd
cgoi| bkgdcgcgj ~k~yfdckg dgo klix
qdxcdhfir& kx& firr kaig& kg d oixcqdckg ,c'i'
kxcjcg# hdrcr' Rkei bkygxcir dffkz
ygbkgocckgdf yri ka rldxio xiqigyir hy ekxi
kaig li yri ka aygor cr bkgocckgdf' Hiskgo
li yri ka bkgocckgdfcs akx xiqigyi rldxcgj
aygor& xdocckgdf bkgocckgdf kx r~ibcacb
xdgraixr dxi firr i|igrcqifs yrio cg Fdcg
Deixcbd ldg cg klix xijckgr ka li zkxfo' _li
~xdbcbi ka i|~fcbcfs dooxirrcgj lkxcpkgdf acrbdf
ocr~dxccir dekgj fkbdf jkqixgeigr lxkyjl
i|~fcbc itydfcpdckg xdgraixr cr rcff gk
bkeekg iclix' Ekr bkygxcir cg li xijckgdffkz fkbdf jkqixgeigr k hkxxkz ryh`ib k
~xyoig xyfir dgo fcecdckgr'
_li ocrbyrrckg dhky li r~ibcdf crryir&
bkgrxdcgr dgo k~~kxygccir akx li
oiqifk~eig ka fkbdf acgdgbi cg Fdcg Deixcbd cr
akbyrio dxkygo riqixdf ed`kx lieir0 ,d#
Kxjdgcpdckgdf Rxybyxi= ,h# Cgixjkqixgeigdf
Acrbdf Rsrie Oircjg= dgo ,b# Rlkx _ixe dgo
Fkgj _ixe Rxybyxdf Bldffigjir'
Crryir cg kxjdgcpdtckgdf rtxybt yxi
Axdjeigtdtckg dgo ryh%k~tcedf rbdfi
Edgs bkygxcir cg li xijckg ldqi gyeixkyr
fkbdf jkqixgeigr ld dxi kk redff k dmi
doqdgdji ka ibkgkecir ka rbdfir cg li
oifcqixs ka ~yhfcb rixqcbir' Kaig lcr ~xkhfie
cr djjxdqdio hs li cgbigcqir ~xkqcoio akx
ayxlix axdjeigdckg hs xdgraix akxeyfdr
7/30/2019 Local Governments Finances- GOLD 2010
54/98
94
ld igryxi ac|io dekygr ka aygor k idbl
eygcbc~dfcs& xijdxofirr ka rcpi'
_li txdoi%kaa hitziig ibkgkecir ka rbdfi
dgo xi~xirigtdtckg
_li crryi ka li k~cedf rbdfi ka fkbdf
jkqixgeigr ~xirigr dg cglixig xdoikaa
hiziig li ,~kigcdf# hiix ~kfccbdf
bkggibckg cg ixer ka xi~xirigdckg dgo
dbbkygdhcfcs ka redffix `yxcrocbckgr zcl li
,~kigcdf# jxidix acrbdf qcdhcfcs ka fdxjix
`yxcrocbckgr' _lyr& li crryi ka yxcrocbckg rcpi
cr gk kgfs kx ~xcedxcfs d iblgcbdf crryi& hy
dfrk kgi ld cgqkfqir ~kfccbdf bkgrcoixdckgr'
Fkbdf doecgcrtxdtcqi bd~dbcts
Bfkrifs drrkbcdio zcl li ~xkhfie ka redff
rcpi cr li fdbm ka doecgcrxdcqi bd~dbcs ka
fkbdf jkqixgeigr cg edgs bkygxcir cg li
xijckg& ~dxcbyfdxfs cg redff dgo xyxdf fkbdf
jkqixgeigr' _li cgbxidrio oibigxdfcpdckg
~xkbirr cg li xijckgr cg jigixdf ldr gk
hxkyjl cgbxidrio bkffdhkxdckg dgo iblgcbdf
ry~~kx hs bigxdf jkqixgeig djigbcir keygcbc~dfccir'
Crryir cg cgtixjkqixgeigtdf a crbdfrsr tie oircjg
Fdbm ka bfdxcts cg tli drrcjgeigt ka
i|~igoctyxi xir~kgrchcfctcir tk fkbdf
jkqixgeigtr
Kgi ka li zidmir ~kcgr ka edgs
oibigxdfcpdckg ~xkjxder cg Fdcg Deixcbd
ldr hiig li rbdg digckg jcqig k d bfidxdrrcjgeig ka i|~igocyxi xir~kgrchcfccir ka ryh%
gdckgdf jkqixgeigr= s~cbdffs li akbyr ldr
hiig dfekr i|bfyrcqifs kg ~ycgj cg ~fdbi
rkei akxe ka acgdgbcgj rbliei' _li fdbm ka
bfdxcs cg li bke~iigbcir ka li ocaaixig
cixr kaig ldr hiig djjxdqdio hs0 li
cgrcrigbi kg ygcakxe ,dr k~~krio k
drseeixcb# drrcjgeigr& li ~xdbcbi ka
ygaygoio edgodir& dgo li fdbm ka
xdgr~dxig eilkokfkjcir k xdgrfdi li
drrcjgeig ka aygbckgdf xir~kgrchcfccir cgk
li eidryxieig ka i|~igocyxi giior'
Cgryaacbcigt xiqigyi dytkgkes
_li fiqif ka d| xiqigyi dykgkes ka fkbdf
jkqixgeigr ocaaixr tyci rcjgcacbdgfs dbxkrr
Fdcg Deixcbdg bkygxcir& xifdcqifs lcjl cg
Hxdpcf dgo Blcfi& hy xifdcqifs fkz cg If
Rdfqdokx& Ei|cbk dgo ^ixy zlixi lixi cr
rcjgcacbdgfs firr dykgkes' Hy& cg jigixdf& dr
cg rkei klix xijckgr ka li zkxfo ,Daxcbd& Drcd&
dgo edgs Iyxk~idg bkygxcir#& fkbdf xiqigyi
dykgkes cg Fdcg Deixcbd xiedcgr hifkz zld
cr oircxdhfi' Lkziqix& edmcgj d bdri akx
jxidix fkbdf d| dykgkes cr lyx hs li
~ixbi~ckg ld edgs fkbdf jkqixgeigr cg li
xijckg ok gk edmi iaaibcqi yri ka li d|
dykgkes ld cr byxxigfs jxdgio k lie cg
li fdz& akx i|de~fi& ~xk~ixs d|ir'
Yghygofcgj xiqigyi rldxcgj
Xiqigyi rldxcgj cr li ekr bkeekg
eibldgcre akx dxxdgjcgj acrbdf xdgraixr k ryh%gdckgdf jkqixgeigr cg li xijckg' _li edcg
~xkhfie zcl jigixdf xiqigyi rldxcgj cr ld
jigixdffs lixi cr bkgayrckg kqix zld i|dbfs
li ocrxchyckg akxeyfdr dxi xscgj k dblciqi=
~yxrycgj edgs kh`ibcqir zcl irrigcdffs kgi
cgrxyeig igor k hi li rkyxbi ka ld
bkgayrckg' _lixi cr dfrk bkgayrckg kg zlilix
li yri ka xiqigyi rldxcgj aygor rlkyfo hi
bkgocckgdf kx ygbkgocckgdf'
_li giio tk xdtckgdfcpi tli txdgraix
rsrtie
Zcl li i|bi~ckg ka d aiz bkygxcir& li
byxxig rsrie ka xdgraixr k fkbdf
jkqixgeigr cg Fdcg Deixcbd fdbmr bfidx
rxybyxi' Ekr bkygxcir rcff ldqi k cgxkoybi
ygbkgocckgdf itydfcpdckg jxdgr ld
cgbkx~kxdi rkei akxeyfd%hdrio eidryxir ka
i|~igocyxi giior dgo acrbdf bd~dbcs' Iqig
lkyjl edgs bkygxcir ldqi rkei akxe ka
Ribkgo Jfkhdf Xi~kxt kg Oibigtxdfcpdtckg dgo Fkbdf Oiekbxdbs' JKFO 8>4>
I\IBY_CQI RYEEDXS
7/30/2019 Local Governments Finances- GOLD 2010
55/98
Ygctio Bctcir dgo Fkbdf Jkqixgeigtr98
bkgocckgdf jxdgr& liri fdbm bfidx kh`ibcqir
dgo ~xiocbdhcfcs& ir~ibcdffs cg li dxid ka
bd~cdf jxdgr' Zlig bkgocckgdf jxdgr dxiyrio& bke~fi|cs ka li rsrie cr kaig d
~xkhfie'
Cgbxidrcgj acrbdffs xir~kgrchfi fkbdf
hkxxkzcgj
Kgi bkgrityigbi ka Hxdpcf dgo Dxjigcgdr
i|~ixcigbir zcl ygbkgxkffio ryh%gdckgdf
hkxxkzcgj dgo ls~ixcgafdckg oyxcgj li 43r
dgo 433>r cr ld li ~kfcbs ka rkei bkygxcir
cg li xijckg kzdxor fkbdf jkqixgeig
hkxxkzcgj ldr hibkei i|birrcqifs
bkgrixqdcqi dgo xirxcbcqi' _lyr d ~igocgj
bldffigji akx riqixdf bkygxcir cr lkz k ri y~
cgrcyckgr ld iaaibcqifs xijyfdi dgo
ekgckx fkbdf hkxxkzcgj zclky hibkecgj
kqixfs xirxcbcqi' D ribkgo bldffigji akx
~xdbcbdffs dff bkygxcir cr lkz k edmi ekxi
bxioc dqdcfdhfi k fkbdf jkqixgeigr akx
xir~kgrchfi hkxxkzcgj' Cg ~xdbcbi& zcl li
i|bi~ckg ka d bky~fi ka bkygxcir& li fiqif ka
hkxxkzcgj hs fkbdf jkqixgeigr cg Fdcg
Deixcbd cr adx kk fkz k eii li ~xirigfdxji giio akx ~yhfcb cgaxdrxybyxi dbxkrr li
ryh%bkgcgig'
Rlkxt tixe0 Dooxirrcgj tli ce~dbt ka tli
jfkhdf bxcrcr
Cg 8>>3& fkbdf jkqixgeigr cg li Fdcg
Deixcbdg xijckg ldqi riig d oiixckxdckg ka
licx acrbdf ~krcckg dr d bkgrityigbi ka li kg%
jkcgj jfkhdf acgdgbcdf bxcrcr' Fcmi cg edgs klix
xijckgr ka li zkxfo& fkbdf jkqixgeigr cg Fdcg
Deixcbd ldqi hiig ayxlix bkgrxdcgio hs licxoi~igoigbi kg bigxdf jkqixgeig xdgraixr
dgo licx fdbm ka dbbirr k bxioc edxmir'
Lkziqix& hiskgo li ce~db ka li bxcrcr& rkei
ldqi dmig doqdgdji ka lcr bxcrcr k dmi d
ldxoix fkkm d licx rsrier ka
cgixjkqixgeigdf acrbdf xifdckgr dgo lkz
eygcbc~df acgdgbir bdg hi rxigjligio cg li
fkgj xyg'
Fkgj tixe0 Rtxybtyxdf bldffigjir
Hiskgo li rlkx%ixe crryi ka xijdcgcgjacrbdf hdfdgbi& edgs fkbdf jkqixgeigr adbi
rcecfdx fkgj%ixe rxybyxdf bldffigjir' _li
bld~ix lcjlfcjlr lxii ka liri bldffigjir0
,c# rxigjligcgj d| bd~dbcs dgo cr iaaibcqi
yri hs fkbdf jkqixgeigr' ,cc# cgbxidrcgj li
iaacbcigbs ka ~yhfcb i|~igocyxir dgo li
tydfcs ka ~yhfcb rixqcbir= dgo ,ccc# acgocgj
dqigyir k acgdgbi li fdxji bd~cdf
cgaxdrxybyxi oiacbc akx eygcbc~df rixqcbir cg
li xijckg& xitycxcgj d bkehcgdckg ka bd~cdf
xdgraixr axke bigxdf jkqixgeigr dgo
hiix dbbirr k fkbdf bxioc'
Bkgbfyrckgr
Kg kxjdgcpdtckgdf rt xybtyxi
Bkygxcir zcl ~xkhfier ka axdjeigdckg
dgo redff eygcbc~dfccir rlkyfo cgxkoybi
fijcrfdckg dgo ~xdbcbdf ry~~kx akx li
bxidckg ka drrkbcdckgr ka eygcbc~dfccir
cgk edgbkeygcodoir'
Ekr bigxdf jkqixgeigr cg li xijckg&
dgo ~xkqcgbcdf kx rdi jkqixgeigr cg li
bdri ka aioixdf rsrier& rlkyfo oiqki
ekxi xirkyxbir k oiqifk~cgj doecgcrxdcqi
bd~dbcs& ir~ibcdffs cg li bdri ka redff
dgo xyxdf fkbdf jkqixgeigr'
Kg cg tixjkqixgeigt d f a cr bd frs r tie oir cjg
Ekr rsrier ka cgixjkqixgeigdf acrbdf
xifdckgr cg li xijckg zkyfo higiac axke dgi|~fcbc bfdxcacbdckg ka li bke~iigbcir
drrcjgio k fkbdf jkqixgeigr& coigcascgj
i|bfyrcqi xir~kgrchcfccir ka fkbdf
jkqixgeigr zlixi ~krrchfi& dgo cg li
bdri ka bkgbyxxig xir~kgrchcfccir&
coigcascgj li dxchyir ka li ~dxcbyfdx
bke~iigbi ,xijyfdckg& acgdgbcgj& dgo
ce~fieigdckg# drrcjgio k fkbdf
jkqixgeigr'
7/30/2019 Local Governments Finances- GOLD 2010
56/98
92
Zlixi rcjgcacbdg ocaaixigbir cg doecgcrxdcqi
bd~dbcs d li fkbdf fiqif ~ixrcr& c eds
hi oircxdhfi k cgxkoybi ie~kxdxcfsdrseeixcb bke~iigbcir& zcl zk kx
d ekr lxii ocaaixig ~dbmdjir ka
i|~igocyxi xir~kgrchcfccir ld bdg hi
oiqkfqio k fkbdf jkqixgeigr'
Xijckg%zcoi xdgr~dxig d~~xkdblir rlkyfo
hi dok~io k xdgrfdi li drrcjgeig ka
aygbckgdf xir~kgrchcfccir cgk i|~igocyxi
giior'
Jxidix fkbdf xiqigyi dykgkes cr d
bldffigji gk si hicgj doitydifs
dooxirrio' _lixi cr d giio k acgo d hiix
hdfdgbi hiziig li oibigxdfcpdckg ka
i|~igocyxi xir~kgrchcfccir dgo li dylkxcs
k bkffib fkbdf d|ir axke li xircoigr
ocxibfs higiaccgj axke fkbdf rixqcbir'
Bkygxcir ld ldqi gk drrcjgio
~xk~ixs d| k fkbdf jkqixgeigr
rlkyfo ok rk'
Klix d|ir ld rlkyfo hi drrcjgio kfkbdf jkqixgeigr dxi& akx i|de~fi&
qilcbfi d|ir& hyrcgirr fcbigrir& dgo
hiixeig fiqcir kg xidf irdi akx
acgdgbcgj hdrcb cgaxdrxybyxi
ce~xkqieigr'
Rkei oijxii ka ocrbxickg cg ricgj d|
xdir rlkyfo hi jxdgio k dff fkbdf
jkqixgeigr& zclcg fijcrfdio
ed|ceye dgo ecgceye xdir'
Bkgrcoix li cgxkoybckg ka giz d|irdrrcjgio k li fkbdf fiqif cgbfyo
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