special audit of the public regulation commission

8/3/2019 Special Audit of the Public Regulation Commission

1/23


2/23


3/23

P C B H K L E I L O P K O P Y

Vcnk

GO@KVKO@KOP CIIL[OPCOPY RKVLRP /////////////////////////////////////////////////////////////////////////////////// 3*9

V[RVLYK CO@ LBDKIPGUKY ////////////////////////////////////////////////////////////////////////////////////////////////////////////// 0

VRLIK@[RKY //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// ;*5

@KPCGHK@ Y[JJCRW LE PKYPGON CO@ RKY[HPY /////////////////////////////////////////////////////////////////////// 5

C[PLJLBGHK CO@ NCY ICR@Y ILOPRLHY //////////////////////////////////////////////////////////////////////////// >*=

PRCUKH CO@ VKR @GKJ ILOPRLHY //////////////////////////////////////////////////////////////////////////////////////////// =*7

C[PLJLBGHK CO@ NCY ICR@Y PKYPGON ///////////////////////////////////////////////////////////////////////////// 36*30

ILJJ[PGON /////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// 3;

PRCUKH CO@ VKR @GKJ PKYPGON /////////////////////////////////////////////////////////////////////////////////////////// 3;*35

RKILJJKO@CPGLOY ////////////////////////////////////////////////////////////////////////////////////////////////////////////////// 35*3>

Y[BYKS[KOP KUKOPY ///////////////////////////////////////////////////////////////////////////////////////////////////////////////////// 3>

JCOCNKJKOP RKYVLOYKY PL EGO@GONY CO@ RKILJJKO@CPGLOY //////////////////////////////// 3>

K]GP ILOEKRKOIK //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// 3>

CPPCIMJKOPY4

JCOCNKJKOP RKYVLOYK HKPPKR


4/23*3*

GO@KVKO@KOP CIIL[OPCOPY RKVLRP

Pl pmk Leegik le pmk Ypcpk C{`gplr

Ypcpk le Ok~ Jk}gil

^k mcuk k}cjgok` pmk rkilr`y le pmk Ypcpk le Ok~ Jk}gil V{bhgi Rkn{hcpglo Iljjgyyglo

-VRI' ~gpm rkyvkip pl ypcpk ukmgihk {yk co` prcukh rkgjb{rykjkopy elr pmk vkrgl` le Dco{crw 3(

2667 pmrl{nm C{n{yp 93( 2633/ ^k mcuk chyl k}cjgok` pmk c`ks{ciw le pmk rkhkucop iloprlhy

go rkhcpglo pl ypcpk ukmgihk {yk co` prcukh rkgjb{rykjkopy le pmk VRI/ Pmk VRIy jcocnkjkop

gy rkyvloygbhk elr pmk yvkigegk` ciil{opgon rkilr`y( iloprlh vrlikyyky( co` iljvhgcoik ~gpm

rkhkucop rkn{hcpgloy iloikrogon ukmgihk {yk co` prcukh rkgjb{rykjkopy/ L{r rkyvloygbghgpw gy pl

k}vrkyy co lvgoglo bcyk` lo l{r k}cjgocpglo/

L{r k}cjgocpglo ~cy ilo`{ipk` go ciilr`coik ~gpm cppkypcpglo ypco`cr`y kypcbhgymk` bw pmk

Cjkrgico Goypgp{pk le Ikrpgegk` V{bhgi Ciil{opcopy co`( ciilr`gonhw( goih{`k` k}cjgogon( lo c

pkyp bcygy( kug`koik y{vvlrpgon pmk ypcpk ukmgihk {yk( prcukh rkgjb{rykjkopy( ilrrkyvlo`gon

iloprlhy( co` iljvhgcoik ~gpm ypcpk ypcp{pky( co` vkrelrjgon y{im lpmkr vrlik`{rky cy ~k

iloyg`krk` okikyycrw go pmk igri{jypcoiky/ ^k bkhgkuk pmcp l{r k}cjgocpglo vrlug`ky c

rkcylocbhk bcygy elr l{r lvgoglo/ L{r k}cjgocpglo `lky olp vrlug`k c hknch `kpkrjgocpglo lo

VRIy iljvhgcoik/

^k vkrelrjk` rks{kypk` vrlik`{rky pl kuch{cpk pmk rkhkucop iloprlhy co` prcoycipgloy go

rkhcpglo pl ypcpk ukmgihk co` ncy icr` {yk co` prcukh rkgjb{rykjkopy le pmk VRI elr pmk

yvkigegk` pgjk vkrgl`y/ Pmkyk vrlik`{rky co` pmk rkhcpk` rky{hpy goih{`k pmlyk g`kopgegk` go

pmk Vrlik`{rky ykipglo le pmgy rkvlrp/ L{r `kpcghk` rky{hpy crk vrlug`k` go pmgy rkvlrp/

Go l{r lvgoglo( bcyk` lo pmk v{rvlyky co` lbdkipguky le pmk k}cjgocpglo `kyirgbk` go pmk

rkvlrp( pmk y{jjcrw rky{hpy le l{r k}cjgocpglo crk `kyirgbk` cy elhhl~y4

3/ Iloprlhy co` vlhgigky lukr prcukh co` rkgjb{rykjkop cvvkcrk` c`ks{cpk go `kygno/Bcyk` lo pkypgon rky{hpy( iljvhgcoik `kvcrp{rky ~krk lbykruk` co` iloprlhy

cvvkcrk` pl bk olp c`ks{cpk pl vrkukop m{jco krrlr lr olo*iljvhgcoik/ Go vkrgl`y

pkypk` bkelrk egyich wkcr 2633( pmkrk ~cy ol keekipguk c`ucoik cvvrluch le

Iljjgyyglokry prcukh/ Ml~kukr( ~k `g` olp lbykruk {orkcylocbhk prcukh prcoycipgloy

bw Iljjgyyglokry( ~gpm lok k}ikvpglo/ Pmk VRI mcy rks{kypk` co` mcy olp rkikguk`

y{vvlrp lr rkgjb{rykjkop elr ikrpcgo 2633 prcukh bw Dkrljk Bhlia go pmk cjl{op le

$3669/75/

2/ ^k lbykruk` c hcia le `li{jkopk` ~cgukry elr l{p le ypcpk ukmgihk prcukh go 9 goypcoikyl{p le ; pkypk`/ Pmk 9 goypcoiky goulhuk` Iljjgyyglokry. prcukh -2 goypcoiky' co` Plv

Jcocnkjkop -3 goypcoik' `{rgon egyich wkcr 2633/


5/23*2*

9/ Pmkrk ~cy olp c ~lragon aol~hk`nk bw VRI pmcp pmk {yk le y{vkr*{ohkc`k` co`{ohkc`k` vh{y gy vrlmgbgpk` bw ypcp{pk/ Cy c rky{hp( ~k lbykruk` pmk {yk le y{vkr*

{ohkc`k` co` {ohkc`k` vh{y e{kh iloygypkophw lukr chh pgjk vkrgl`y elr c vlrpglo le

prcoycipgloy/ Plpch v{rimcyky le y{vkr {ohkc`k` lr {ohkc`k` vh{y ~cy $2=(529 elr chh

pgjk vkrgl`y pkypk`/

0/ Prcukh hlny crk go chh VRI ukmgihky/ Prcukh hln `li{jkopcpglo ~cy olp c elrjchgtk`VRI vlhgiw( ~cy goiloygypkophw {pghgtk`( co` ~cy olp iloyg`krk` cvvhgicbhk pl ukmgihky

cyygnok` pl Iljjgyyglokry/ Pmk hcia le y{im rkilr`y `g` olp vkrjgp co go `kvpmpkypgon le pmk cvvrlvrgcpkokyy le VRI ukmgihk {ycnk goih{`gon rkvlrpgon pc}cbhk

bkokegpy le vrlug`gon lrncogtcpglo ukmgihky pl go`gug`{chy elr iljj{pgon v{rvlyky/

;/ Iloprlhy lukr c{pljlbghk co` ncy icr` {ycnk ~krk goc`ks{cpk pl iljvhw ~gpm Ok~Jk}gil C`jgogyprcpguk Il`k -OJCI' 3/;/9 co` 3/;/0/ K}gypgon iloprlhy ~krk

`kikoprchgtk` co` ~krk olp keekipgukhw jlogplrk` lukr pkypk` pgjk vkrgl`y/ E{hh `kpcghy

crk vrlug`k` go pmk rkvlrp/

5/ @li{jkopcpglo le olo*e{kh v{rimcyky ~gpm ncy icr`y ~cy olp c rks{grkjkop {o`krVRI vlhgiw `{rgon chh vkrgl`y pkypk`/ Prcoycipgloy pmcp cvvkcr go iljvhgcoik ~gpm

OJCI 3/;/9 goih{`k icr ~cymky( lgh imconky( co` yljk kjkrnkoiw rkvcgry/ Ml~kukr(~k ~krk olp cbhk pl pkyp mgnmkr `lhhcr prcoycipgloy `{k pl hcia le `li{jkopcpglo co`

mcuk ol lvgoglo lo pmk rkcylocbhkokyy le mgnmkr `lhhcr prcoycipgloy plpchgon

cvvrl}gjcpkhw $0(>6> elr pmk vkrgl` erlj Dco{crw 3( 2667 pmrl{nm C{n{yp 96( 2633/

>/ Elr v{rvlyky le l{r rkvlrp( chh Dkrljk Bhlia prcoycipgloy elr chh pgjk vkrgl`y mcukbkko iljvghk` co` rkvlrpk` lo bw pmk Leegik le pmk Ypcpk C{`gplr -LYC' co` pmk

cyyligcpk` `lhhcr cjl{opy co` o{jbkr le goypcoiky le olo*iljvhgcoik crk goih{`k` go

pmk Pcbhk elr EW 2633/ Pmk rkvlrpgon le rky{hpy elr pmk vkrgl`y le Dco{crw 3( 2667

pmrl{nm D{ok 96( 2636 co` pmk {v`cpk` vkrgl` erlj D{hw 3( 2633 pmrl{nm C{n{yp 96(

2633 `l olp ilopcgo cow Dkrljk Bhlia prcoycipgloy cjl{opy lr goypcoiky le olo*

iljvhgcoik/

=/ C Iljjgyyglokr `rluk c Elr` E*2;6 vgia{v v{rimcyk` ~gpm ek`krch e{o`y elr cocvvrl}gjcpk vkrgl` le 9; `cwy elr pgjk vkrgl`y cepkr D{ok 96( 2633 go c``gpglo pl

cvvrl}gjcpkhw 96 `cwy elr pmk egyich wkcr 2633 c{`gp vkrgl`/ Y{im ukmgihk {ycnk gy

goiloygypkop ~gpm pmk v{rvlyky le pmk ek`krch vrlnrcj/ Pmk plpch cjl{op le s{kypglok`

ilypy go rkhcpglo pl pmgy prcoycipglo gy $3(3>;/

7/ Cy `li{jkopk` go pcb{hcr rky{hpy( ~k lbykruk` lok j{hpgvhk eghh {v elr lok kjvhlwkk goc ymlrp pgjk vkrgl` plpchgon $97/66/ Lok lpmkr kjvhlwkk mc` $;66 go olo*e{kh

v{rimcyky go c yg} jlopm vkrgl` ~mgim cvvkcry k}ikyyguk/

36/Iljvhgcoik `kvcrp{rky ~krk lbykruk` go 3> l{p le ;3 prcoycipgloy pkypk` elr`li{jkopk` cvvrluch le pmk prcukh rkgjb{rykjkopy/ 3; le pmk 3> goypcoiky le olo*

iljvhgcoik goulhuk` pmk hcia le c`ucoik cvvrluch le Iljjgyyglokry prcukh elr kcrhgkr

pgjk vkrgl`y/ Pmk prcukh prcoycipgloy pkypk` `g` olp cvvkcr {orkcylocbhk go rkhcpglo pl

`kypgocpglo prcukhk` pl( cnko`cy co` v{rvlyky le pmk prgv( bcyk` lo `li{jkopk`

y{vvlrp elr y{im prcukh/


6/23*9*

33/Iljvhgcoik `kvcrp{rky ~krk lbykruk` go 3; prcoycipgloy goih{`k` l{p le ;3 prgvypkypk` -~mgim go jlyp icyky prgvy goih{`k` j{hpgvhk prcoycipgloy' elr l{p le pl~o jkch

rkgjb{rykjkop `li{jkopcpglo/ Le pmk olo*iljvhgcop gpkjy( 36 mc` co lukrchh rkikgvp

b{p olp pmk `kpcgh rkikgvp yvkigewgon gpkjy v{rimcyk`/ Go ; icyky( blpm pmk y{vvlrp co`

`kpcgh rkikgvpy ~krk hciagon/ Plpch v{rimcyky ~mkrk blpm y{vvlrp co` `kpcgh rkikgvpy

~krk hciagon plpchk` $53;/65/

Pmgy rkvlrp gy gopko`k` ylhkhw elr pmk goelrjcpglo co` {yk le pmk Ok~ Jk}gil Ypcpk C{`gplryLeegik( @EC( pmk Ok~ Jk}gil Hkngyhcp{rk( lpmkr ypcpk nlukrojkop lukrygnmp cnkoigky( co` pmk

VRI co` gy olp gopko`k` pl bk co` yml{h` olp bk {yk` bw cowlok lpmkr pmco pmlyk yvkigegk`

vcrpgky/

Ygoikrkhw(

Cpagoylo % Il/( Hp`/

Chb{s{krs{k( Ok~ Jk}gilDco{crw ;( 2632


7/23*0*

YPCPK LE OK^ JK]GIL

V[BHGI RKN[HCPGLO ILJJGYYGLO

K]CJGOCPGLO RKVLRP

V[RVLYK CO@ LBDKIPGUKY

Go c Rgya Cyykyyjkop Rkvlrp le pmk Ypcpk le Ok~ Jk}gil V{bhgi Rkn{hcpglo Iljjgyyglo -VRI

lr Iljjgyyglo'( iljvghk` bw pmk Ypcpk le Ok~ Jk}gil Leegik le pmk Ypcpk C{`gplr -LYC'( `cpk`

Liplbkr 32( 2633( pmk LYC g`kopgegk` pmcp ikrpcgo rgyay k}gyp ~gpmgo pmk VRI pmcp okk` pl bk

c``rkyyk` pmrl{nm c yvkigch k}cjgocpglo bw co Go`kvko`kop V{bhgi Ciil{opcop {o`kr LYC

`grkipglo/ Pmgy rkvlrp rks{grk` pmcp co cnkoiw ~g`k cochwygy le ypcpk ukmgihk {yk co` prcukh

rkgjb{rykjkopy bk iljvhkpk`/ Pmk yvkigch k}cjgocpglo gy rks{grk` pl c``rkyy rgyay k}gypgon

~gpmgo pmk VRI ~gpm rkyvkip pl ncy icr` {ycnk( cy ~khh cy jghkcnk co` vkr `gkj vcwjkopy co`

pl pkyp c``gpgloch vkrgl`y bkelrk egyich wkcr 2633/ Go rkyvloyk( pmk VRI kopkrk` gopl c iloprcip

~gpm Cpagoylo % Il/( Hp`/( iloprcip o{jbkr 32*096*6666*302;3( pl vkrelrj co k}cjgocpglo le

VRIy prcoycipgloy co` iloprlhy rkhcpk` pl prcukh( vkr `gkj( ukmgihk {yk( co` ncy icr` imcrnky

pmcp mcuk lii{rrk` erlj Dco{crw 3( 2667 pmrl{nm C{n{yp 96( 2633/

Pmk k}cjgocpglo yl{nmp pl c``rkyy pmkyk lbdkipguky elr ~mgim pmk ego`gony co`

rkiljjko`cpgloy crk bcyk`4

3' Pl `kpkrjgok ge pmk Iljjgyyglo iljvhgk` ~gpm vrlugygloy le pmk Ok~ Jk}gilC`jgogyprcpguk Il`k -OJCI'( Ykipgloy 3/;/9 pmrl{nm 3/;/0( co` lpmkr cvvhgicbhk

ypcpk v{rimcygon rkn{hcpgloy `{rgon pmk vrlikyygon le vkr `gkj co` jghkcnk

vcwjkopy1

2' Pl `kpkrjgok ge pmk Iljjgyyglo mcy vrlvkr gopkroch iloprlhy kypcbhgymk` co` govhcik lukr prcukh prcoycipgloy co` ~mkpmkr pmlyk iloprlhy crk bkgon elhhl~k`1

9' Pl `kpkrjgok ge pmk Iljjgyyglo vrlvkrhw elhhl~k` co` jlogplrk` iljvhgcoik~gpm ncy icr` rkn{hcpgloy1

0' Pl `kpkrjgok ge pmk Iljjgyyglo mcy c`ks{cpk( iljvhkpk `li{jkopcpglo lo eghkpl y{bypcopgcpk co` y{vvlrp chh vkr `gkj co` jghkcnk vcwjkopy co` ncy

imcrnky1 co`(

;' Pl `kpkrjgok ge pmk Iljjgyyglo gy iljvhwgon ~gpm pmk iljj{pgon vlhgiw co`rkhcpguk ypcpk co` ek`krch rks{grkjkopy rkhcpk` pl iljj{pgon co` ergonk bkokegp

chhlicpglo co` olpgegicpglo/


8/23*;*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

VRLIK@[RKY

Cy vcrp le pmk egyich wkcr 2633 c{`gp le pmk VRI( ~k pkypk` prcoycipgloy co` iloprlhy rkhcpk` pl

prcukh( vkr `gkj( ukmgihk {yk( co` ncy icr` imcrnky pmcp lii{rrk` `{rgon pmk vkrgl` le D{hw 3(

2636 pmrl{nm D{ok 96( 2633/ Pmkyk pkypy ~krk ilo`{ipk` go ciilr`coik ~gpm Nlukrojkop

C{`gpgon Ypco`cr`y gyy{k` bw pmk Iljvprlhhkr Nkokrch le pmk [ogpk` Ypcpky/ Pmkyk c{`gp pkypy

~krk `kkjk` y{eegigkop elr pmk v{rvlyky le pmgy k}cjgocpglo co` pmkrkelrk ~krk olp ygnogegicophw

imconk`( chpkrk`( lr rk*~lrak`/ Pmk LYC mc` pmk lvvlrp{ogpw pl rkugk~ yvkigegi ~lravcvkry

co` go rkyvloyk jc`k iljjkopy( rks{kypk` ihcrgegicpgloy( co` c``gpgloy pl yilvk ~mgim ~krk

goih{`k` go pmk egoch egyich wkcr 2633 c{`gp/ Ego`gony cy c rky{hp le pmk c{`gp pkypgon elr pmk egyich

wkcr 2633 c{`gp mcuk bkko goih{`k` go pmgy rkvlrp/

K}pkoyguk pkypgon le ncy icr` {ycnk co` prcukh rkgjb{rykjkopy elr elrjkr IljjgyyglokrDkrljk Bhlia ~cy iljvhkpk` go c yvkigch cyykyyjkop vkrelrjk` bw pmk LYC elr pmk vkrgl` le

Dco{crw 3( 2667 pmrl{nm C{n{yp 2( 2633/ Rky{hpy le pmgy cyykyyjkop mcuk bkko rkvlrpk` go c

ykvcrcpk rkvlrp iljvghk` bw pmk LYC/ Cy y{im( Jr/ Bhlia ~cy k}ih{`k` erlj pmk vlv{hcpglo

{yk` elr ycjvhgon {o`kr blpm ukmgihk {yk co` prcukh rkgjb{rykjkop pkypgon elr pmk vkrgl` le

Dco{crw 3( 2667 pmrl{nm D{ok 96( 2636 co` D{hw 3( 2633 pmrl{nm C{n{yp 96( 2633/

C``gpgloch vrlik`{rky vkrelrjk` {o`kr pmgy koncnkjkop goih{`k` co k}cjgocpglo le pmk

prcoycipgloy co` iloprlhy rkhcpk` pl prcukh( vkr `gkj( ukmgihk {yk( co` ncy icr` imcrnky pmcp

lii{rrk` `{rgon pmk vkrgl` le Dco{crw 3( 2667 pmrl{nm D{ok 96( 2636 co` D{hw 3( 2633 pmrl{nm

C{n{yp 96( 2633/ L{r k}cjgocpglo ~cy ilo`{ipk` go ciilr`coik ~gpm cppkypcpglo ypco`cr`y

kypcbhgymk` bw pmk Cjkrgico Goypgp{pk le Ikrpgegk` V{bhgi Ciil{opcopy/

Cy vcrp le l{r pkypgon vrlik`{rky( ~k gopkrugk~k` c o{jbkr le go`gug`{chy goulhuk` go pmk

vrlikyyky rkncr`gon pmk {yk le ypcpk ukmgihky co` prcukh rkgjb{rykjkopy( goih{`gon Jcppmk~

Hlucpl( IEL1 @loch` Jcrpgokt( Ciil{opgon Y{vkrugylr1 Hcrrw H{dco( Prcoyvlrpcpglo @grkiplr1

Dlmo Ypco`kekr( Egrk Jcrymch1 co` Dlmoow Jloplwc( Imgke le Ypcee/

Pmk koncnkjkop goih{`k` c rkugk~ vrgjcrghw le pmk elhhl~gon `li{jkopy elr rkhkucop pgjk

vkrgl`y( cy ~khh cy lpmkr `li{jkopcpglo ~mkrk c``gpgloch y{vvlrp ~cy `kkjk` okikyycrw4


9/23*5*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

VRLIK@[RKY ILOPGO[K@

Ypcpk Ukmgihk [yk co` Ilrrkyvlo`gon Ncy Icr`y4

^rgnmp K}vrkyy ncy icr` {ycnk rkvlrpy Kjvhlwkk prcukh hlny Rkikgvpy elr ncy icr` v{rimcyky VRI ukmgihk lvkrcpgon vlhgigky 3/;/9 co` 3/;/0 OJCI

Prcukh Rkgjb{rykjkopy4

Prcukh rkgjb{rykjkop rks{kypy L{p le ypcpk prcukh rks{kypy V{rimcyk lr`kry Goulgiky co` rkikgvpy Vcg` imkiay

@KPCGHK@ Y[JJCRW LE PKYPGON CO@ RKY[HPY

Cy vcrp le pmk egyich wkcr 2633 c{`gp ~k ilo`{ipk` gopkrugk~y le ykukrch jcocnkjkop co` ypcee

hkukh ciil{opgon vkrylookh pl ncgo co {o`krypco`gon le pmk iloprlhy y{rrl{o`gon pmk icym

rkikgvpy( icym `gyb{rykjkopy( kjvhlwkk prcukh rkgjb{rykjkop( co` icvgpch cyykp -goih{`gon

v{rimcygon co` `gyvlych le ukmgihky' vrlikyyky/ Cy vcrp le pmk k}cjgocpglo koncnkjkop ~k

iloegrjk` pmcp pmk iloprlh vrlikyyky pkypk` `{rgon egyich wkcr 2633 ~krk pmk ycjk elr pmkvkrgl` le Dco{crw 3( 2667 pmrl{nm D{ok 96( 2636 co` D{hw 3( 2633 pmrl{nm C{n{yp 96( 2633/

C``gpglochhw( ~k vkrelrjk` lpmkr gos{grgky le ciil{opgon vkrylookh co` `gugyglo `grkiplry pl

ncgo co {o`krypco`gon le iloprlhy y{rrl{o`gon pmk {yk le ypcpk ukmgihky co` ilrrkyvlo`gon ncy

icr` {ycnk/


10/23*>*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

C[PLJLBGHK CO@ NCY ICR@Y ILOPRLHY

Akw iloprlhy g`kopgegk` cp pmk ypcrp le l{r koncnkjkop ~gpm rkyvkip pl pmk kjvhlwkk c{pljlbghk

rkgjb{rykjkop vrlikyy goih{`k4

Ikoprchgtk` hgyp le pmk VRI ehkkp le ukmgihky gy jcgopcgok` bw pmk IEL/ Ciikyy pl irkcpk( `khkpk( lr imconk icr` {yk goelrjcpglo vkr pmk ^rgnmp K}vrkyy

ygpk gy rkyprgipk` pl 2 go`gug`{chy( pmk Ciil{opgon Y{vkrugylr co` pmk Ukmgihk

Illr`gocplr/

^mko co kjvhlwkk hkcuky pmk VRI pmkgr VGO gy gjjk`gcpkhw y{yvko`k`/ MR `kvcrpjkop prciay pmk `kekoyguk `rgugon ikrpgegicpglo le kcim kjvhlwkk pl

koy{rk kcim khgngbhk `rgukr jcgopcgoy c i{rrkop ikrpgegicpglo co` rkikguky pmk

rks{grk` prcgogon ~mko okikyycrw/ Kjvhlwkky vlyykyygon gouchg` `rgukry hgikoyky crk olpgegk` gjjk`gcpkhw pmcp

pmkgr `rgugon vrgughknky crk y{yvko`k` {vlo rkugk~ le NY@ rkilr`y lii{rrgon cp

hkcyp coo{chhw/

^rgppko cvvrluch erlj pmk Imgke le Ypcee j{yp bk lbpcgok` vrglr pl chhl~gon cokjvhlwkk pl `rguk c VRI gyy{k` ukmgihk pl pmkgr vkryloch mljk/

^k vkrelrjk` co cochwygy co` c ~chapmrl{nm le pmk iloprlhy g`kopgegk` co` olpk` pmcp kcim

iloprlh cipgugpw cvvkcrk` pl bk vrlvkrhw `kygnok` co` gjvhkjkopk`/ Ml~kukr pmkrk ~krk

j{hpgvhk ~kcaokyyky g`kopgegk` ~gpm rkyvkip pl pmgy vrlikyy/ Pmkyk ~kcaokyyky goih{`k4

Pmkrk gy i{rrkophw ol vrlik`{rk go vhcik pl rkugk~ pmk Cnkoiw Ukmgihk Hgyp co`koy{rk pmk ukmgihk `rguko cp cow nguko vlgop go pgjk bw ikrpcgo `gugygloy(

Iljjgyyglokry( lr kjvhlwkky ilrrkyvlo` pl pmk Cnkoiw Ukmgihk Hgyp/

Pmk VRI i{rrkophw `lky olp mcuk c vlhgiw ~mgim ypcpky pmcp ymcrk` {yk le c VGOgy vrlmgbgpk`/

Pmkrk gy ol vrlikyy pl rkugk~ pmk `rgukry hgikoyk le chh khgngbhk kjvhlwkky lo cocoo{ch( lr jlrk erks{kop( bcygy/

Pmkrk gy ol ikoprch vrlikyy elr jlogplrgon ukmgihky imkiak` l{p bw kjvhlwkky1pmkrkelrk gp gy vlyygbhk elr jlrk pmco lok ukmgihk pl bk imkiak` l{p bw lok

kjvhlwkk -k/n/ c ukmgihk erlj Prcoyvlrpcpglo co` c ukmgihk erlj CY@'/

Pmkrk gy ol ypco`cr` vlhgiw pmcp rks{grky y{vvlrpgon `li{jkopcpglo elr olo*e{khv{rimcyky/

Pmkrk gy ol i{rrkop vrlikyy pl cochwtk pmk ^rgnmp K}vrkyy rkvlrpy co`ilrrkyvlo`gon ukmgihk {yk pl koy{rk ncy icr` v{rimcyky -k/n/ ukmgihk( cjl{opy(

co` hlicpgloy' crk iloygypkop ~gpm pmk cip{ch {yk le pmk ukmgihky/

Pmk VRI hciay gyy{k` vlhgigky elr iljj{pgon ~gpm nlukrojkop ukmgihky/C``gpglochhw( pmk VRI `lky olp jcgopcgo cow rkilr`y go rkhcpglo pl b{ygokyy co`

vkryloch {yk okk`k` elr pc} rkvlrpgon/

Pmkrk gy ol i{rrkop lukrygnmp pmcp mlh`y pmk @gugyglo @grkiplry rkyvloygbhk elrkoy{rgon rks{grk` jcgopkocoik gy iljvhkpk` go ciilr`coik ~gpm OJCI 3/;/9/


11/23*=*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

C[PLJLBGHK CO@ NCY ICR@Y ILOPRLHY * ILOPGO[K@

Pmkrk gy ol i{rrkop lukrygnmp cp pmk VRI pmcp mlh`y pmk @gugyglo @grkiplryrkyvloygbhk elr koy{rgon pmcp lohw chhl~cbhk kjvhlwkky `rguk pmk ypcpk gyy{k`

ukmgihky/

Pmk VRI `g` olp mcuk c ypco`cr` vlhgiw -`{rgon pmk vkrgl` ilukrk` bw pmkk}cjgocpglo' rks{grgon {yk le prcukh hlny go ukmgihky co` pmkrk gy ol rks{grkjkop

elr Iljjgyyglokry pl jcgopcgo c prcukh hln/ Ykipglo 3/;/9/26 OJCI rks{grky pmk

vrlvkr rkvlrpgon co` `li{jkopcpglo le iljj{pgon elr ypcpk kjvhlwkky/

@{k pl pmk iloprlh ~kcaokyyky g`kopgegk` go pmk ukmgihk {yk vrlikyy( gp `lky olp cvvkcr pmcp pmk

VRI mcy c`ks{cpk iloprlhy go vhcik pl vrkukop pmk vlyygbhk cb{yk le ypcpk ukmgihky co`

ilrrkyvlo`gon ncy icr`y/

PRCUKH CO@ VKR @GKJ ILOPRLHY

Akw iloprlhy g`kopgegk` ~gpm rkyvkip pl pmk kjvhlwkk prcukh rkgjb{rykjkop vrlikyy goih{`k4

Rks{kypy elr rkgjb{rykjkop le kjvhlwkk prcukh crk cvvrluk` bw pmk gjjk`gcpky{vkrugylr/

L{p le ypcpk prcukh rks{grky cùcoik cvvrluch `li{jkopy pl bk iljvhkpk` elrprcukh cùcoiky/

Rkgjb{rykjkop rks{kypy crk iljvcrk` cncgoyp rkn{hcpgloy pl koy{rkiljvhgcoik/

Rkgjb{rykjkop rks{kypy crk rkugk~k` co` cvvrluk` bw ciil{opgon ypcee/ Vrlikyygon co` ygnogon le imkiay gy iljvhkpk` bw co l{pyg`k `kvcrpjkop le

Ypcpk nlukrojkop( pmkrkelrk VRI `lky olp mcuk pmk cbghgpw pl irkcpk lr jl`gew

imkiay/

Kjvhlwkky crk rks{grk` pl `li{jkop pmk rkikgvp le pmkgr imkia/^k vkrelrjk` co cochwygy co` ~chapmrl{nm le pmk iloprlhy g`kopgegk` co` olpk` pmcp kcim

iloprlh cipgugpw cvvkcrk` pl bk vrlvkrhw `kygnok` co` gjvhkjkopk`/ Pkypgon yilvk le pmkyk

iloprlhy gy cy elhhl~y4

YILVK*EGYICH WKCR 2633 * Pmrl{nm iloprlhy pkypgon le icym `gyb{rykjkopy elr pmk egyich

wkcr 2633 c{`gp( ~k ykhkipk` 3= prcukh rkgjb{rykjkop prcoycipgloy elr pmk vkrgl` le D{hw 3(

2636 pmrl{nm D{ok 96( 2633 co` pkypk` elr iljvhgcoik ~gpm ypcpk v{rimcygon rks{grkjkopy(

c`ks{cpk y{vvlrpgon `li{jkopcpglo( ilrrkyvlo`gon v{rimcyk lr`kr lo eghk( co` cvvrlvrgcpk

cvvrluch le prcukh/ Bcyk` lo pkypgon iljvhkpk`( iloprlhy g`kopgegk` ~krk vhcik` go lvkrcpglo/

Prcukh rkgjb{rykjkopy elr Iljjgyyglokry `{rgon pmk jlyp rkikop egyich wkcr rks{grk` cùcoik

cvvrluch `li{jkopcpglo ~mgim ~cy iljvhkpk` go chh yg} pkyp prcoycipgloy/ L{p le ypcpk prcukh

~cgukry rks{grk` bw ypcpk rkn{hcpgloy pl `rguk ukmgihky l{p le ypcpk ~krk olp lbpcgok` go 0

goypcoiky l{p le 5 pkypk`/


12/23*7*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

PRCUKH CO@ VKR @GKJ ILOPRLHY * ILOPGO[K@

YILVK*C@@GPGLOCH VKRGL@Y * Cy vcrp le pmk k}cjgocpglo koncnkjkop ~k ykhkipk` 06

prcukh rkgjb{rykjkop prcoycipgloy( cy ~khh cy pmk rkjcgogon prcoycipgloy elr Iljjgyyglokr

Vcprgia Hwloy( elr c plpch ycjvhk le ;3 elr pmk vkrgl` le Dco{crw 3( 2667 pmrl{nm D{ok 96( 2636

co` D{hw 3( 2633 pmrl{nm C{n{yp 96( 2633/ Pmk pkyp ycjvhk chyl goih{`k` prcoycipgloy elr

elrjkr Iljjgyyglokry goih{`gon @cug` Agon co` Icrlh Yhlco/ ^k pkypk` kcim ykhkipglo elr

c`ks{cpk y{vvlrpgon `li{jkopcpglo( l{p le ypcpk prcukh rks{kyp ygnok` bw pmk Imgke le Ypcee

vrglr pl prcukh( ilrrkyvlo`gon v{rimcyk lr`kr lo eghk( co` cvvrlvrgcpk cvvrluch le prcukh/

RKY[HPY * Bcyk` lo pkypgon iljvhkpk`( ~k g`kopgegk` 3> goypcoiky ~mkrk vrlvkr cvvrluch le

pmk kjvhlwkk prcukh rkgjb{rykjkop ~cy olp lbpcgok`/ ^k g`kopgegk` ; l{p le ;3 goypcoiky(

plpchgon $53;/65 ~mkrk pmk prcukh rkgjb{rykjkop rks{kyp goih{`k` c hcia le c`ks{cpk y{vvlrp

elr jkchy co` pgvy v{rimcyk` co` rks{kypk` elr rkgjb{rykjkop/ ^k g`kopgegk` 3 l{p le ;3

goypcoiky ~mkrk c iljvhkpk co` ygnok` l{p le ypcpk prcukh rks{kyp( vrglr pl `kvcrp{rk( ~cy olp

jcgopcgok` lo eghk/ Chh prcukh rkgjb{rykjkopy crk rkugk~k` co` cvvrluk` bw co ciil{opgon ypcee

go`gug`{ch( yl chh prcukh rkgjb{rykjkop rks{kypy crk rkugk~k` elr uchg`gpw co` cii{rciw b{p pmkrk

gy ol c``gpgloch lukrygnmp bw jcocnkjkop pl koy{rk cjl{opy rkgjb{ryk` crk cvvrlvrgcpk co`

c`ks{cpkhw y{vvlrpk`/

Co krrlr cochwygy le pmk 3> goypcoiky le hcia le cvvrluch ~cy jlyphw `{k pl Iljjgyyglokry olp

lbpcgogon cùcoik cvvrluch le prgvy -3; lii{rrkoiky'/ Pmgy il{h` lii{r ge c Iljjgyyglokr cyay

elr rkgjb{rykjkop -{yky mgy l~o irk`gp icr`' rcpmkr pmco cùcoik e{o`y/ Lpmkr cyyligcpk`

pkypy le pmkyk ycjk Iljjgyyglokr prcoycipgloy ~krk ~gpml{p k}ikvpglo/ Pmk rkjcgogon 2

goypcoiky rkhcpk` pl kjvhlwkk prcukh ~mgim ~krk chyl `li{jkopk` co` y{vvlrpk`( b{p olp

cvvrluk`/

Pmk ; goypcoiky le hcia le `li{jkopk` y{vvlrp lr vcrpgch y{vvlrp elr jkchy co` pgvy cvvkcrk`

pl go`gicpk c hcia le kjvmcygy go pmk ypcee rkugk~ vrlikyy( kyvkigchhw cepkr prcukh k}vkoyk mcy

chrkc`w bkko goi{rrk`/ ^k olpk` ol iloyks{koiky elr pmk olo*iljvhgcop `li{jkopk`

prcoycipgloy/

@{k pl pmk iljvhgcoik `kvcrp{rky g`kopgegk` go pmk prcukh rkgjb{rykjkop vrlikyy pkypgon( gp

`lky olp cvvkcr pmcp pmk cnkoiw mcy c`ks{cpk iloprlhy go vhcik pl vrkukop m{jco krrlr lr

vlyygbhk cb{yk ~gpm rkyvkip pl prcukh rkgjb{rykjkopy/ C``gpglochhw( Iljjgyyglokry crk mkh`

ciil{opcbhk elr ek~kr rks{grkjkopy y{im cy cùcoik prcukh cvvrluchy/


13/23*36*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

C[PLJLBGHK CO@ NCY ICR@Y PKYPGON

YILVK*EGYICH WKCR 2633 * Cy vcrp le pmk egyich wkcr 2633 c{`gp( ~k vkrelrjk` pkypgon le ;

Iljjgyyglokry co` == kjvhlwkky ncy icr` {ycnk elr chh prcoycipglo cipgugpw `{rgon egyich wkcr

2633 pl g`kopgew {o{y{ch lr {oc{pmlrgtk` prcoycipgloy co` iljvhgcoik ~gpm rkhcpk`

rks{grkjkopy/ Pmgy pkypgon goih{`gon rkugk~gon chh y{im prcoycipgloy elr pmk kjvhlwkk lr

Iljjgyyglokr pmcp cvvkcrk` lo pmk ^rgnmp K}vrkyy ncy icr` rkvlrpy bw vkrgl`/

YILVK*C@@GPGLOCH VKRGL@Y * [o`kr pmk k}cjgocpglo koncnkjkop( ~k vkrelrjk` pkypgon

le = Iljjgyyglokry co` 9> kjvhlwkky ncy icr` {ycnk elr chh prcoycipglo cipgugpw `{rgon pmk

vkrgl` le Dco{crw 3( 2667 pmrl{nm D{ok 96( 2636 co` D{hw 3( 2633 pmrl{nm C{n{yp 96( 2633 pl

g`kopgew {o{y{ch lr {oc{pmlrgtk` prcoycipgloy co` iljvhgcoik ~gpm rkhcpk` rks{grkjkopy/ C

y{jjcrw le pkyp `kyirgvpgloy co` rky{hpy gy go`gicpk` go pmk pcbhk bkhl~/

RKY[HPY

Pcb{hcr pkyp le prcoycipglo rky{hpy elr pmk vkrgl` le >,3,36*5,96,33

Rke/ @kyirgvpglo le Pkyp

O{jbkr le

goypcoiky

O{jbkr le

vkryloy

g`kopgegk`

Cyyligcpk` @lhhcr

Cjl{op

3 J{hpgvhk ncy eghh*{vy ~gpmgo co

ml{r go`gicpgon c ykilo` olo*

c{pmlrgtk` ukmgihk jcw mcuk

bkko eghhk` {v {ygon pmk ncy

irk`gp icr`

09 3 $3(7>5

2 V{rimcyky le y{vkr*{ohkc`k` lr

{ohkc`k` vh{y e{kh

227 26 $7(>;6

9 Olo*e{kh prcoycipgloy olp

y{vvlrpk` bw c rkikgvp

7; 20 $2(309

0 V{rimcyk le e{kh pmcp k}ikk`k`

pmk e{kh pcoa icvcigpw

9 3 $039

; Hcia le `li{jkopcpglo go pmk

ukmgihk prcukh hln y{vvlrpgon c

ukmgihk ~cy `rguko lo pmk `cw c

e{kh v{rimcyk ~cy iljvhkpk`

vkr rkugk~ le pmk ncy icr`

cipgugpw

3(6;5 25 $0;(=30

5 V{rimcyky le e{kh k}ikk`gon

o{jbkr le `cwy ~gpmgo c nguko

jlopm

9 3 9> go Cvrgh $255

56 go Jcw $3(;>7

0; go D{ok $57=


14/23*33*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

C[PLJLBGHK CO@ NCY ICR@Y PKYPGON * ILOPGO[K@

Olpk pmcp pmk prcoycipgloy g`kopgegk` go pmk pcbhk cbluk elr pkypy 3( 0( co` 5c chh ilrrkyvlo` pl

lok go`gug`{ch( elrjkr Iljjgyyglokr Dkrljk Bhlia/

^gpm rkyvkip pl pkyp 2 cbluk( pmk vrgik `geekrkopgch bkp~kko rkn{hcr e{kh co` y{vkr*{ohkc`k` lr

{ohkc`k` vh{y e{kh gy hkyy pmco pmk cyyligcpk` plpch cjl{op rkvlrpk` go pmk pcbhk/ ^gpm rkyvkip

pl pkyp 9 cbluk( cvvrl}gjcpkhw $266 le pmk plpch vrkykopk` cvvkcry pl bk rkhcpk` pl v{rimcyky

le icr ~cymky/ Pmk rkjcgogon bchcoik rkhcpky pl lpmkr {oaol~o v{rimcyky/

Pcb{hcr pkyp le prcoycipglo rky{hpy elr pmk vkrgl` le 3,3,67*5,96,36


O{jbkr le

goypcoiky

O{jbkr le

vkryloy

g`kopgegk`

Cyyligcpk

` @lhhcr

Cjl{op

3 J{hpgvhk ncy eghh*{vy ~gpmgo co ml{r {ygon

pmk ycjk kjvhlwkk VGO

3 3 $97

2 V{rimcyky le y{vkr*{ohkc`k` lr {ohkc`k`

vh{y e{kh

03> 93 $35(;=>

9 Olo*e{kh prcoycipgloy olp y{vvlrpk` bw c

rkikgvp

266 2> $9(237

0 V{rimcyk le e{kh pmcp k}ikk`k` pmk e{khpcoa icvcigpw

6 6 $6

; Hcia le `li{jkopcpglo go pmk ukmgihk prcukh

hln y{vvlrpgon c ukmgihk ~cy `rguko lo pmk

`cw c e{kh v{rimcyk ~cy iljvhkpk` vkr

rkugk~ le pmk ncy icr` cipgugpw

5>5 92 $2>(62=

5b Hcia le c i{rrkop `kekoyguk `rgugon

ikrpgegicpglo lo eghk

6 6 $6


15/23*32*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP


P{b{hcr pkyp le prcoycipglo rky{hpy elr pmk vkrgl` le >,3,33*=,93,33


O{jbkr le

goypcoiky

O{jbkr le

vkryloy

g`kopgegk`

Cyyligcpk`

@lhhcr

Cjl{op

3 J{hpgvhk ncy eghh*{vy ~gpmgo co ml{r {ygon

pmk ycjk kjvhlwkk VGO

6 6 $6

2 V{rimcyky le y{vkr*{ohkc`k` lr {ohkc`k`

vh{y e{kh

95 33 $2(2=5

9 Olo*e{kh prcoycipgloy olp y{vvlrpk` bw crkikgvp

35 30 $97;

0 V{rimcyk le e{kh pmcp k}ikk`k` pmk e{kh

pcoa icvcigpw

6 6 $6

; Hcia le `li{jkopcpglo go pmk ukmgihk prcukh

hln y{vvlrpgon c ukmgihk ~cy `rguko lo pmk

`cw c e{kh v{rimcyk ~cy iljvhkpk` vkr

rkugk~ le pmk ncy icr` cipgugpw

272 2= $35(609

5b Hcia le c i{rrkop `kekoyguk `rgugon

ikrpgegicpglo lo eghk

6 6 $6

Gp gy gjvlrpcop pl olpk pmcp khkiprlogi rkvlrpy ~krk olp vrlug`k` bw ^rgnmp K}vrkyy {opgh

Olukjbkr 96( 26671 chh rkvlrpy vrglr pl pmgy `cpk crk jco{ch -khkuko jlopmy elr pmk egryp vcrp le

2667'/ @{k pl jco{ch rkvlrpy co` pmk hcia le c`ks{cpk prcukh hlny cirlyy pmk VRI( pmk prcukh

hln pkyp `g` olp ilukr pmk vkrgl` le Dco{crw 3( 2667 pmrl{nm Olukjbkr 27( 2667/ C``gpglochhw(

prcukh hlny ~krk olp rks{grk` go ukmgihky cyygnok` pl Iljjgyyglokry1 cy y{im pmgy pkyp ~cy olp

vkrelrjk` elr chh Iljjgyyglokry pkypk`/ Pmkrk ~cy ol `li{jkopk` VRI vlhgiw rks{grgon prcukh

hln jcgopkocoik/

^gpm rkyvkip pl pkyp 2 cbluk( pmk vrgik `geekrkopgch bkp~kko rkn{hcr e{kh co` y{vkr*{ohkc`k` lr

{ohkc`k` vh{y e{kh gy hkyy pmco pmk nrlyy cjl{op rkvlrpk` go pmk pcbhk/ ^gpm rkyvkip pl pkyp 9

cbluk( cvvrl}gjcpkhw $=;6 le pmk plpch vrkykopk` cvvkcry pl bk rkhcpk` pl v{rimcyky le icr~cymky/ Pmk rkjcgogon bchcoik rkhcpky pl lpmkr {oaol~o v{rimcyky/ Vkr `gyi{yyglo ~gpm

jcocnkjkop( gp ~cy rkvrkykopk` pmcp ncy icr`y ~krk {yk` pl imcrnk lgh imconky elr ikrpcgo

vkrgl`y co` ikrpcgo `gugygloy go kcrhgkr pgjk vkrgl`y pkypk` ~mgim cvvkcry pl ciil{op elr yljk

olo e{kh v{rimcyky/ Pmk k}cip cjl{op gy {o`kpkrjgok`/ Vcwkky rkvlrpk` lo ^rgnmp K}vrkyy

rkilr`y cvvkcrk` pl bk cvvrlvrgcpk bcyk` lo l{r rkugk~/


16/23*39*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP


Gpkjy elr ~mgim k}pko`k` gos{grgky ~krk jc`k4

^gpm rkyvkip pl pkyp 3( j{hpgvhk eghh {vy( pmkrk ~cy c eghh {v go Ycopc Ek( Ok~ Jk}gil bw co

kjvhlwkk co` ~gpmgo c ek~ jgo{pky hcpkr c ykilo` ncy v{rimcyk ~cy jc`k go Rgl Rcoiml(

Ok~ Jk}gil {ygon pmk ycjk VGO o{jbkr/ Pmk kjvhlwkk hguky go Rgl Rcoiml/ ^gpml{p c ykilo`

ncy icr`( pmk p~l prcoycipgloy cvvkcr pl bk s{kypglocbhk/ Pmk k}vhcocpglo le pmk ihgkop gy pmcp

pmk `gugyglo y{vkrugylr -goy{rcoik' akvp `gugyglo kjvhlwkky VGO o{jbkry lo eghk/ Mk pmko

~l{h` vrlug`k VGO o{jbkry pl c`jgogyprcpguk ypcee pl eghh {v ukmgihky elr ok}p `cw `{pw cp pmk

Ycopc Ek leegik/ Pmgy vrcipgik okncpky pmk iloprlh cbghgpw le cyygnogon go`gug`{ch VGO o{jbkry/

^gpm rkyvkip pl pkyp 9( chpml{nm ol rkikgvpy ~krk rks{grk` elr olo*e{kh v{rimcyky( lok

kjvhlwkk mc` go k}ikyy le $;66 le olo*e{kh v{rimcyky go c yg} co` lok*mche jlopm vkrgl`/ Pmk

rkyvloyk le pmk kjvhlwkk gy pmcp pmkyk k}vkoyky ~krk elr c icr bcppkrw( pcgh hgnmp rkvcgr( co` lgh

imconky/ Pmkyk k}vko`gp{rky ypghh cvvkcr k}ikyyguk elr lok ukmgihk/

^gpm rkyvkip pl pkyp ;( pmk elrjkr c`jgogyprcpguk cyygypcop elr Iljjgyyglokr Icrlh Yhlco mc`

pmk jlyp ncy icr` {ycnk le cow kjvhlwkk/ Gp ~cy olpk` bw VRI pmcp pmk c`jgogyprcpguk

cyygypcop prcukhk` k}pkoygukhw pl cyygyp Iljjgyyglokr Yhlco go mkr dlb( ~l{h` eghh {v mkr ukmgihk(

co` ~l{h` `rguk mkr pl jkkpgony/ Iljjgyyglokr Yhlco mc` ukrw ek~ goypcoiky le ncy icr`

{ycnk/ Pmk prcoycipgloy pkypk` `g` olp rkukch cow iljvhgcoik `kegigkoigky elr cpprgb{pky pkypk`/

Pmk c`jgogyprcpguk cyygypcop ~cy pkrjgocpk` ~mko Iljjgyyglokr Yhlco hkep leegik/

^gpm rkyvkip pl pkypy 2 co` 9( OJCI 3/;/0/32 V{rimcyk le Vkprlhk{j Vrl`{ipy ~gpm Ypcpk le Ok~

Jk}gil Irk`gp Icr`y ypcpky pmcp lohw pmk elhhl~gon v{rimcyky crk vkrjgppk` ~gpm c Ok~ Jk}gil

Ypcpk irk`gp icr` c' rkn{hcr ncylhgok( b' {ohkc`k` ncylhgok( i' `gkykh e{kh( `' h{brgicpglo( k'

jlplr lgh( e' icr ~cym( co` n' kjkrnkoiw v{rimcyky olp k}ikk`gon $366 go plpch/

^gpm rkyvkip pl pkyp 2( OJCI 3/;/0/7 ypcpky pmk ukmgihk lvkrcplr gy rkyvloygbhk elr goy{rgon pmcp

v{rimcyky le e{kh crk jc`k cp pmk bkyp lbpcgocbhk vrgik co` pmcp e{kh v{rimcyky crk e{hhw

`li{jkopk`/

^gpm rkyvkip pl pkyp 9( OJCI 3/;/9/37 ypcpky pmcp chh ypcpk cnkoigky co` c{pmlrgtk` `rgukry crk

rks{grk` pl {yk pmk NY@,PY@ iloprcipk` e{kh irk`gp icr` elr c{pmlrgtk` v{rimcyky/

^gpm rkyvkip pl pkyp ;( OJCI 3/;/9/3*30 -NY@ 76*262' co` /3*30 Gopkroch Rkuko{k Il`k

Rkn{hcpgloy 3/53*23 co` v{bhgicpglo 3;*B vrlug`ky rks{grkjkopy co` vrlik`{rky pl rkvlrp

prcoyvlrpcpglo ergonk bkokegpy/

^gpm rkyvkip pl pkyp 5b( OJCI 3/;/9/39 ypcpky pmcp chh c{pmlrgtk` `rgukry le ypcpk ukmgihky j{yp

mcuk c i{rrkop PY@ cvvrluk` `kekoyguk `rgugon ikrpgegicpk go pmkgr vlyykyyglo ~mghk `rgugon c

ypcpk ukmgihk/


17/23*30*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP


Pmk irgpkrglo elr pkypy 3( 0( ;( 5c rkekrkoik` go pmk pcbhk cbluk ~cy `kukhlvk` pl g`kopgew

{orkcylocbhk e{kh v{rimcyky cy elhhl~y4

3' V{rimcyky le ncylhgok bw lok go`gug`{ch elr lok ukmgihk nkokrchhw `l olp lii{r

~gpmgo co ml{r le kcim lpmkr/

0' V{rimcyky le nchhloy le e{kh bw lok go`gug`{ch elr lok ukmgihk nkokrchhw `lky olp

k}ikk` pmk e{kh icvcigpw le pmcp ukmgihk/

;' @li{jkopcpglo go pmk ukmgihk hln yml{h` ilrrkhcpk ~gpm rkch*pgjk ncy rkvlrpy

vrlug`k` bw pmk irk`gp icr` iljvcow/

5c' V{rimcyky le e{kh ~gpmgo c nguko jlopm elr lok go`gug`{ch elr lok ukmgihk yml{h`

olp nkokrchhw k}ikk` pmk o{jbkr le `cwy go pmk jlopm/

LBYKRUCPGLO * @{rgon l{r ~lra {o`kr pmk egyich wkcr 2633 c{`gp co` pmk k}cjgocpglo

koncnkjkop( ~k lbykruk` co k}ikyyguk o{jbkr le ukmgihky {yk` bw c Iljjgyyglokr co`

ikrpcgo lpmkr olo*iljvhgcop {ycnk le VRI ukmgihky/ VRI vlhgigky co` vrlik`{rky go rkhcpglo pl

pmk cyygnojkop le ukmgihky crk `kikoprchgtk`1 y{im rkyvloygbghgpgky crk cyygnok` pl pmk

go`gug`{ch `gugygloy/ Cy c rky{hp( goiloygypkop iloprlhy co` vrcipgiky co` c hcia le keekipguk

jlogplrgon chhl~k` olo*iljvhgcop {ycnk le ukmgihky pl lii{r/

LBYKRUCPGLO * Pmk prko` lbykruk` go pmk lrgngoch egyich wkcr 2633 c{`gp le v{rimcygon y{vkr*

{ohkc`k` lr {ohkc`k` vh{y e{kh ilopgo{k` elr pmk kcrhgkr pgjk vkrgl`y pkypk` mkrk/ Pmk VRI mcy

ypcpk` pmcp pmkrk ~cy ol ~lragon aol~hk`nk pmcp y{im e{kh nrc`k v{rimcyky ~krk vrlmgbgpk`/

LBYKRUCPGLO * ^k chyl lbykruk` goiloygypkop vlhgiw co` vrcipgik elr pmk vhcikjkop co`

{ycnk le ukmgihk prcukh hlny go VRI ukmgihky/ Jr/ Bhlia goi{rrk` ncy icr` {ycnk cyyligcpk`

~gpm 39 `geekrkop ukmgihky go c``gpglo pl mgy cyygnok` ukmgihky lukr c vkrgl` le p~l co` c mche

wkcry/ Pmkrk ~krk ol ukmgihk hlny lr goiljvhkpk `li{jkopcpglo go hlny elr c jcdlrgpw le

ukmgihky/ Y{im hlny crk okikyycrw pl vkrjgp e{rpmkr cochwygy le pmk vrlvrgkpw le ukmgihk {ycnk

co` pl vrlvkrhw rkvlrp pc}cbhk c{pl {ycnk/ Go ilookipglo ~gpm l{p le pl~o prcukh lr lpmkr

ukmgihk {ycnk( pmk elhhl~gon gpkjy ~krk olpk`4

Ol cvvrluk` ~cgukry ~krk lbpcgok` elr l{p le ypcpk ukmgihk prcukh pkypk` -0 prgvy'/Cvvrluk` ~cgukry crk rks{grk` pl pcak c nlukrojkop ukmgihk l{p le ypcpk/

C Elr` E*2;6 pr{ia( v{rimcyk` ~gpm ek`krch e{o`y ~cy `rguko bw c Iljjgyyglokrelr c vkrgl` cvvrl}gjcpgon 9; `cwy cepkr D{ok 96( 26331 pmgy {ycnk ~cy

goiloygypkop ~gpm pmk v{rvlyky le pmk ek`krch vrlnrcj/


18/23*3;*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

ILJJ[PGON

@{rgon pmk egyich wkcr 2633 c{`gp( cy vcrp le vrlik`{rky vkrelrjk` go ilookipglo ~gpm ncy icr`

{ycnk co` rkgjb{rykjkopy prcoycipgloy( ~k iloyg`krk` VRIy iljvhgcoik ~gpm pc}

`li{jkopcpglo rks{grkjkopy elr ukmgihky {yk` elr iljj{pgon v{rvlyky/ Pmk Gopkroch Rkuko{k

Ykrugik Rkn{hcpgloy 3/53*23 elr ergonk bkokegp rkvlrpgon( goih{`gon iljj{pgon( rks{grk pmk

`li{jkopcpglo le b{ygokyy co` vkryloch {yk pl y{vvlrp rkvlrpgon le ergonk bkokegp goiljk/

Pmrl{nm gos{grw( pmk GRY iloegrjk` pmk cvvhgicbghgpw le pmkyk r{hky pl nlukrojkop {ycnk le

ukmgihky/ Pc} hc~ vrlug`ky co k}ih{yglo pl Iljjgyyglokry ~ml hguk go pmkgr `gyprgip co` j{yp

prcukh pl VRI leegiky go Ycopc Ek elr jkkpgony/ Y{im prcukh gy olp iljj{pgon/ Gp gy vrlbcbhk pmcp

yljk iljj{pgon erlj mljk gy lii{rrgon ~gpm VRI ukmgihky/ Ml~kukr `{k pl pmk hcia le

c`ks{cpk `li{jkopcpglo le prcukh gp gy olp vlyygbhk pl `kpkrjgok pmcp y{im prcukh gy b{ygokyy lr

vkryloch {yk/ Cy y{im( pmkrk crk ol rkilr`y cucghcbhk go rkhcpglo pl b{ygokyy co` vkryloch {ykpmcp crk okk`k` elr pc} rkvlrpgon/ ^k chyl olpk` pmcp pmk VRI hciay gyy{k` vlhgigky elr

iljj{pgon ~gpm nlukrojkop ukmgihky/ Pmkrk crk ol rkilr`y go rkhcpglo pl b{ygokyy co`

vkryloch {yk okk`k` elr pc} rkvlrpgon/ Pmk VRI gy {o`kr rkvlrpgon ergonk bkokegp goiljk pl

kjvhlwkky co` Iljjgyyglokry ~ml jcw bk iljj{pgon go c ypcpk ukmgihk bw co {o`kpkrjgok`

cjl{op/ @li{jkopcpglo y{vvlrpgon pmk {ycnk le ypcpk ukmgihky elr pc} v{rvlyky gy olp

c`ks{cpk pl y{vvlrp ergonk bkokegp goiljk rkvlrpgon/ @{k pl c hcia le rkilr`y( pmk VRI gy olp

cbhk pl jlogplr pmk {ycnk le nlukrojkop ukmgihky go rkhcpglo pl iljj{pgon/

PRCUKH CO@ VKR @GKJ PKYPGON

YILVK*EGYICH WKCR 2633 * ^k pkypk` prcukh rkgjb{rykjkopy elr VRIy iljvhgcoik ~gpm pmk

Vkr @gkj co` Jghkcnk Cip( OJCI 2/02/2( cy cjko`k` bw Kjkrnkoiw Cjko`jkop Ykipglo 33

jghkcnk `cpk` D{ok 37( 2667/ Cy vcrp le pmk egyich wkcr 2633 c{`gp ~k rkugk~k` 93 prcukh

`gyb{rykjkopy elr c`ks{cpk y{vvlrpgon `li{jkopcpglo co` pkypk` pmk cii{rciw co`

chhl~cbghgpw le cjl{opy rkgjb{ryk`/ Ol k}ikvpgloy rkncr`gon lukrvcwjkopy ~krk g`kopgegk` cy

c rky{hp le pmgy pkypgon/

YILVK*C@@GPGLOCH VKRGL@Y * Cy vcrp le pmk k}cjgocpglo koncnkjkop ~k ykhkipk` 06

prcukh rkgjb{rykjkop prcoycipgloy goih{`gon Iljjgyyglokry( cy ~khh cy pmk rkjcgogon

prcoycipgloy elr Iljjgyyglokr Vcprgia Hwloy( elr c plpch ycjvhk le ;3( elr pmk vkrgl` le Dco{crw

3( 2667 pmrl{nm D{ok 96( 2636 co` D{hw 3( 2633 pmrl{nm C{n{yp 96( 2633/ ^k lbpcgok` co`

rkugk~k` pmk prcukh rkgjb{rykjkop rks{kyp co` rkhcpk` y{vvlrpgon `li{jkopcpglo pl g`kopgew

pmk v{rvlyk le pmk prgv( pkyp pmk cii{rciw co` chhl~ cbghgpw le cjl{opy rkgjb{ryk`( co` koy{rk

pmk prgv lii{rrk` lr prcukh c`ucoik ~cy rke{o`k` bw pmk kjvhlwkk/ C``gpglochhw( elr chh go*ypcpk

prgvy ~mkrk ol jghkcnk rkgjb{rykjkop ~cy rks{kypk` -pmkrkelrk c VRI ukmgihk ~cy `rguko' ~k

pkypk` pmcp pmk prcukh ~cy iloygypkop ~gpm v{rimcyky bw pmcp kjvhlwkk vkr pmk rkyvkipguk ^rgnmp

K}vrkyy ncy icr` rkvlrp/


19/23*35*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

PRCUKH CO@ VKR @GKJ PKYPGON * ILOPGO[K@

RKY[HPY * ^k g`kopgegk` ; l{p le ;3 goypcoiky ~mkrk pmk prcukh rkgjb{rykjkop rks{kyp hciak`

y{vvlrp elr jkchy co`,lr pgvy v{rimcyk` co` rks{kypk` elr rkgjb{rykjkop elr c plpch aol~o

cjl{op le $365/73/ ^k chyl g`kopgegk` 36 l{p le ;3 goypcoiky ~mkrk c rkikgvp k}gypk` b{p hciak`

gpkjgtk` `kpcgh le pmk jkch v{rimcyk` pmcp ~krk goih{`k` go pmk rkgjb{rykjkop rks{kyp elr c

plpch aol~o cjl{op le $;6=/3;/

RKILJJKO@CPGLOY

Ypcpk Ukmgihk [yk co` Iljj{pgon

Pmk VRI gy go pmk vrlikyy le `rcepgon c ok~ ncy icr` vlhgiw pmcp iljvhgky ~gpm pmk rks{grk`

ypcpk n{g`khgoky kypcbhgymk` bw pmk Ok~ Jk}gil C`jgogyprcpguk Il`k co` gy ypco`cr`gtk` elr chh

kjvhlwkky le VRI/ Pmgy vlhgiw goih{`ky pmk eghgon co` jcgopcgogon le y{vvlrpgon `li{jkopy elr

ukmgihk co` ncy icr` {ycnk/ Pmgy vlhgiw chyl `kegoky pmk cvvrlvrgcpk {yk le nlukrojkop

ukmgihky elr iljj{pgon co` pmk rks{grk` `li{jkopcpglo le pmk b{ygokyy co` vkryloch {ycnk le

nlukrojkop ukmgihky/ ^k iloi{r ~gpm pmgy vlhgiw( b{p chyl rkiljjko` pmcp gp gy

ypco`cr`gtk` elr chh kjvhlwkky co` Iljjgyyglokry le VRI/

Pmk VRI gy chyl go pmk vrlikyy le `kygnogon co` gjvhkjkopgon c ok~ ypcpk ukmgihk {yk

vrlikyy/ Pmk ok~ vrlikyy vrlug`ky elr ikoprchgtcpglo le chh ehkkp jcocnkjkop cipgugpgky(

goih{`gon cyygnojkop co` imkia*l{p le ukmgihky co` prciagon rks{grk` jcgopkocoik elr kcim

ukmgihk/ Pmk ok~ vrlikyy chyl rks{grky pmcp c jlrk erks{kop co` elrjchgtk` rkugk~ le ncy icr`

cipgugpgky bk iljvhkpk`/ C vrlikyy gy bkgon kypcbhgymk` go pmk GP `kvcrpjkop pl vkrgl`gichhw

imkia pmk uchg`gpw le `rgukry hgikoyky elr chh kjvhlwkky ~gpm c uchg` VGO/ Pmgy ok~ ukmgihk {yk

vrlikyy cvvkcry pl c``rkyy pmk ~kcaokyyky go pmk i{rrkop ypr{ip{rk co` ~k rkiljjko`

jcocnkjkop gjvhkjkop pmk ok~ vrlikyy co` cyyligcpk` iloprlh cipgugpgky/

Prcukh Rkgjb{rykjkop

^k y{nnkyp pmcp jcocnkjkop iljj{ogicpk pl kjvhlwkky co` Iljjgyyglokry pmcp gpkjgtk`

`kpcgh le chh jkch imcrnky gy rks{grk` elr rkgjb{rykjkop/ C``gpglochhw( ~k rkiljjko` pmcpjcocnkjkop gjvhkjkop c ykilo`crw vkrgl`gi imkia le prcukh rkgjb{rykjkopy pmcp crk bkgon

cvvrluk` bw ciil{opgon ypcee pl koy{rk cjl{opy rkgjb{ryk` crk cii{rcpk co` c`ks{cpkhw

y{vvlrpk`/


20/23*3>*

YPCPK LE OK^ JK]GIL


K]CJGOCPGLO RKVLRP

RKILJJKO@CPGLOY * ILOPGO[K@

Iljvhgcoik Jlogplrgon

^k e{rpmkr rkiljjko` pmcp pmk IEL co` Imgke le Ypcee kjvmcygtk iljvhgcoik ~gpm pmk

ok~ vlhgigky {vlo c`lvpglo co` kypcbhgym co lonlgon pgjkpcbhk elr rkugk~ le iljvhgcoik/

Ilo`gpgloy pmcp jcw go`gicpk keekipguk iljvhgcoik rkugk~y goih{`k olo rkgjb{rykjkop elr

olo iljvhgcop gpkjy y{bjgppk`/

Y[BYKS[KOP KUKOPY

Lo Dco{crw ;( 2632( pmk VRI Iljjgyyglokry cvvrluk` ok~ co` pgnmpkr vlhgigky elr ncy icr`

{ycnk co` prcukh co` vkr `gkj pmcp ~krk `rcepk` co` rkiljjko`k` elr vcyycnk bw VRI ypcee/

Pmk vlhgigky ~krk gopko`k` pl `grkiphw c``rkyy pmk rky{hpy le pmgy k}cjgocpglo/ Pmk ok~ vlhgigky

crk cucghcbhk pl pmk v{bhgi {vlo rks{kyp/

JCOCNKJKOP RKYVLOYKY PL EGO@GONY CO@ RKILJJKO@CPGLOY

Vhkcyk rkekr pl pmk cppcimk` hkppkr le rkyvloyk pl pmk rky{hpy le pmk k}cjgocpglo `cpk` Dco{crw

33( 2632/

K]GP ILOEKRKOIK

Co k}gp iloekrkoik ~cy mkh` lo Pm{ry`cw( Dco{crw ;( 2632 cp pmk VRI leegik go pmk VKRC

b{gh`gon go Ycopc Ek( Ok~ Jk}gil/

Cppko`gon elr VRI ~krk4

Iljjgyyglokr Dcylo Jcray

Iljjgyyglokr Bko Mchh

Dlmoow Jloplwc( Imgke le YpceeJcppmk~ Hlucpl( IEL co` CY@ @grkiplr

Cppko`gon elr Cpagoylo % Il/( Hp`/

Jcrpw Jcpmgyko( IVC( INEJ( C{`gp @grkiplr

Jkhgyyc Pcwhlr( IVC( Ykoglr Ciil{opcop


21/23


22/23


23/23

special audit of the public regulation commission

Documents