Professional Documents
Culture Documents
Pf o] ni k^]
....................................... s zZ/^Y Ng
.................................. Z
gzZ ~zg Y Ng
2.1
8
9
10
11
12
12
13
13
14
14
14
15
15
15
15
16
17
17
17
...........................................
g)*
............................................... =g ~
................................. Y NgxVZ'
)*
................................................. =gxV
........................................... ~xV
......................................... yZg Z)f ~g
1i
2i
2.2
2.3
2.4
( Y 2010 y {F
)
2.5
2.6
3i
......................................................... Y Ng
5i
...................................................... J e
........................................................... {uQx
$
......................................... s@zx 0E
................................ >Z
{u Q
............................................. ]Zx
.................................. W
] YI 6.3.1
)
y 0
Zx
4i
6i
6.1
6.2
6.3
...................... ( m
F
z) {uQ q Z 6.3.2
V ^
...... ( ]gzxz{ ^
Y)z 6.3.2.1
.................( [ )zm
F6.3.2.2
............................................... ] 1 x
6.4
$
......................................... s@zx 0E
7.1
.......................................................... ^
7i
54600Xg
S
ezgwD Z)67-A: ~
36271241:c 36293939,36316638,36366638:y
www.tanzeem.org markaz@tanzeem.org:~ Z
27
27
28
29
29
30
30
30
31
32
32
32
33
33
33
33
33
34
34
34
35
35
35
35
36
] YI~f&]Y%*
&Y Z%ZT
* 8.2.6
............................................... ] 1 x 8.3
............................................. ]gzxx 8.4
........................................................ x ~
%
..................................................... 9.1
................. ]Zg(ZzZ
yZg Z)f ~
% 9.2
........................................... dZ*
9.2.1
............................... Z
9.2.1.1
................( dZ*
)] Zg (Z 9.2.1.2
......................................... 9.2.2
............................... Z
9.2.2.1
.............. ( )] Zg (Z 9.2.2.2
........................... wZ
*
~
% 9.2.3
............................... Z
9.2.3.1
( w Z
*
~
%)] Zg (Z 9.2.3.2
................................
F
*
~
% 9.2.4
............................... Z
9.2.4.1
..... (
F
*
~
%)] Zg (Z 9.2.4.2
................................ ]*
~
% 9.2.5
............................... Z
9.2.5.1
..... ( ]*
~
%)] Zg (Z 9.2.5.2
........................
Zz *
~
% 9.2.6
............................... Z
9.2.6.1
(
Zz*
~
%)] Zg (Z 9.2.6.2
...................... y 0
sZ^
9.2.7
18
18
9i
18
19
19
19
20
20
20
21
21
22
22
22
23
23
23
24
24
24
25
26
26
26
27
...................... Z
yZgZ)f^
7.2
........................................ Z 7.2.1
............................... Z
7.2.1.1
............................ ] Zg (Z 7.2.1.2
................................... ^ 7.2.2
............................. wZ
*
7.2.3
.................................
F
*
7.2.4
................................. ]*
7.2.5
............................................. ]Zx
.................................. x Z
z6+ 7.3.1
7.3
................................. q Z m
F
: ; 7.3.2
E.
Z4zszH!
%Z 7.3.3
...................................... ] W 7.3.4
............................................... ] 1 x 7.4
............................................. ]gzxx 7.5
..................................................... ]YIx
$ 8.1
......................................... s@zx 0E
............................ Z
yZg Z)fI 8.2
........................................... IZ 8.2.1
............................... Z
8.2.1.1
............................ ] Zg (Z 8.2.1.2
......................................... I 8.2.2
.......................... ( I)w Z
*8.2.3
............................ ( I)
F
* 8.2.4
............................. ( I)]* 8.2.5
............... yu!
5
8i
s zZ/^Ng :1i
^=gC
TXg @
xC
Za ZgzZ ~ gzZ yZZ LZ 1.1
yM
gzZ w]z{ c
i { c
i y M
B'
D
gzZ n
X}
BgzZ~0
~VEkzg
E
{ ^
Y7
~!
LZgzZ}K Z% z 1.2
E
N {$ kZ .Zz Hg
!gzZ 7Z
bZgzZ? [ 0w b # ~zy
ZgzZ g vZ ] L}G
nvZs*
%gzZ kZ b !
gzZi kZ Z Z H
d
d
/
L$gzZ+ZgY #<
~
wg
7 71 @69 ] , ^
g L L~ ekZXg V
Xg
F
m
gzZ ( ~ ekZgzZ g V
n F
~ D LZ 1.5
i ZyZ N Y K
F
+
Y ^x Z
z6+g D
gzZ [
X}gzl
y Z~ ekZgzZ}ykZ
v
Z Z Z L L~ w CZf p 1.6
IF
4&] c
e]@
Zg Z
^gL G
Z@gzZVZ
X `g6
31@
29], ^
sg L L~
36
37
37
37
38
40
............................................. ]gzxx
.......................... n>&{uQ ~
% 9.3.1
9.3
% 9.3.3
.................................. ]gzxV 9.3.4
ggzZgx *
vZ
7qZvZV Z~
7k Q {z
n u $ ] Fu$ ] #] e
#]$] F] $ ] ]
m u
vZ
wggzZ}
V Z~gzZ
f ]$ v $ ]]
VgZpVk
xLZ\vZ~
g oe #] j ]
V@
/~[kQBwgzZ
:V@
\vZ~
I*
Q VzuF
Vzqx yQ
Vz gzl~{Zgk QgzZ
V
yYgzZ VzswMw CZgzZ
c ~ukQgzZ#
Z+kQ
^u $ e i n ] h i]$
#] ^] o]
m^ $ r ] ] oF
oj ^_j ] ` q n f o ^q]
o e ] o^ ]
j ] m ^
o] nj] n] ( n ^ ^u m^e] F q
V@
G qsZ^Z~{kS gzZ
] ]F ^m ] m ] o ^j ] o j *] oe #] n j ]
vZ~
Zg7kZgzZ#
/Z6
+={zVg=gzZ
=g ~ 2.2
z Z
] {Z
s + ykZ xi n =g ~C
x Z ]
gzZ [AZ ];z(z x Zw q C
gzZ 5Z Z ]Zz
:BB
}
~q Z g q
Z6g~gDg (Z
gsZ^ 2.2.1
X }Z6
Vz
i Zc
]gz
6
RV
g Z +Z
~
%gzZ_Z]^+
Y q
Z^=gC
1.7
^n kZ)X }x Z G
- h ^Z S
LZ+
Y ~uz gzZ( g _
Z0
L LgzZ t x
LZ
L Z`
E
X
p ~0
^t Z]
BZe 8Nt L L \ M
!+
Y F
!
@
g @
B~0
~]ZO
!Xg @
z'
D]c
Z@
VZy Z~es %ZgzZ[ZW6]Z|gZ)fgzZY Ng}uz 1.8
`g ~ sf9 gz Z8 ] d ^2 g t LZ ]c
Z@ gzZ
gzZ ~g)!
~ wg
{ ^
Y !
LZK Z% zgzZ
s F
!
SgzZ ^Y Ng )g f kzz -6g ~ Zg Z)
X Y: Za]gz XX ZZ
: Zizg}~K rg ]zZ nV
ugzZC 1.9
X }znVyZ (| le zZ )
z
KZ._
, Z K Z { C
{z} ~K v
Z- t Z L L 1.10
t Z kZX Z ~ w Z
^zmq
Z M w '
X e*
~f=gC
0
M: ; KZ6
gs@i Z
Z
gzZ ~zg Y Ng :2i
g 0%*
2.1
\6 g Y G `g ~ sf p Z T
g)*
sZ^
ZgzZ g=g ^q
Z ~k
qJs^gzZ
=g ~(Z X Y c
I c
^ c
{u Q 6g~g
X B
10
#] ^] o ]
:V@
\vZ~
I*
Q VzuF
Vzqx yQ
Vz gzl~{Zgk QgzZ
V
yYgzZ VzswMw CZgzZ
m^ $ r ] ] oF
oj ^_j ] ` q n f o ^q]
c ~ukQgzZ#
Z+kQ
o e ] o^ ]
j ] m ^
o] nj] n] ( n ^ ^u m^e] F q
V@
G qsZ^Z~{kS gzZ
:C
!
}]
Z<VgzZVC
yQ ] o ^_$ ] $ ]o
} 7
*
6
kZ={Zp{ M~{Zp
n] ] o
] ]
Vz7
Vg Z)ftgzZ
C
] ] ^] $ ] oF
M {Zp;{ Zp
Y ~ F
6Vzuz {ZpgzZ
Vz7{Zz6
#
5~A +vZgzZ
o$ $] oF
#]o ^]
] ]F ^m ] m ] o ^j ] o j *] oe #] n j ]
vZ~
Zg7kZgzZ#
/Z6
+={zVg=gzZ
=gxV 2.4
: xi n=gxVC
Zz ^ c
{uQO }
z ] Z LZ 2.4.1
KZ ~ ]g gzZ }x ZoZ
~ ] Z ~ ]g
X}w g ZI^g7g: ;
%Nxg {^
C
xg t X}Zj LZF
Y q
Z 2.4.2
%}
~kgm
F
~{izg8~
VZi Z
%i
X }Z6x
oBq
Zx ZLG
X}i Z
&_Z'
[ m
F
~
z c Zg ~z dL L6Vz
"
F
~ ]g
X zZ~ kg
] Z|g Z)f ~ K T
p ~0
\ M LZ
c
{u QgzZ}z] ZLZOX ~gzy EZ
gzZ}x Z
~]Z~]gZz^
X}wg ZI
^g7g: ; KZ~]g
w Z
^g {zgzZ}x Z vZ- t Zgzl6
: ;
y Q t~^Zjw t Zg Zz)X Zz ~
M y ZgzZV_C
Zg Z'
~ Y H7wJt ZY Ng
( X6x ZwK
2.2.2
2.2.3
2.2.4
2.2.5
2.2.6
Y NgxV Z'
)*
2.3
)*
L LY Ng, ZgzZX } ]
X g YG `g~sfp ZTXVgxV
ggzZgx *
vZ
7qZvZV Z~
7k Q {z
n u $ ] Fu$ ] #] e
#]$] F] $ ] ]
m u
vZ
wggzZ}
V Z~gzZ
f ]$ v $ ]]
VgZpVk
xLZ\vZ~
g oe #] j ]
V@
/~[kQBwgzZ
^u $ e i n ] h i]$
12
11
X *
: wg Z^g7g : ; J
{ &~]g
X Ux C ~ ZZCZf 2.5.1.3
X @
~A t Z: ; 2.5.1.4
T *
gz @
kZ KZ n0
gZ
xVLai Z=g ~,Z
Z } ^
Y { &O X
c
g Z
~{g !
z {z 6Y
xV{g !
zkZI*
&Z6lg \ jyEZ w qg
X n} g Z
=g
2.5.2
y Zg Z)f g 2.6
z *
~
Y NgxV, Z sogzZ Vc
g Z)f ~ s Z^t +F
ZgzZ AzZ
& ZwuKZ N Y G 4
gzZ ]$
] gzZ EG4OE
[sz,gzZ[AZ ] gz ]$
%ZX V`u 0
] g
E3G
" x Z
5E
6yZ ~g (Z {]
Z LZ ~gzs
zt~K E
G
n Sz gzZ Y !
Z z {Z}uz p ~gz *
g
+E
G
!
}
7 VL g D
gzZ ] GLB + G
L . 7~ K V5 c
W Zz
p i [ AZ b ~g7 p ]Z
bZ D ~gz g
& L L
6 y Z7 xgzZ ]~ ] ]Z
y Z ~ WE
$E
X
o: ~gz: q G
Z C
{z ~gzt c Y Ng q ogzZ V- g Z)f ~ sZ^
gzZ Og7 { c
i { c
i bzg ~
]kZgzZ @
ZgZ
~ ]Z O X , "m
: V
u F CZf KZ
3.1
) ( J
31 ~g 31) J
x !Z { Z6
X e*
Y VJ
( IZ&Z &{uQ
X }]gzE
%x Z T}
~kgm
F
xV
L i8
X}
&_Z'
[ m
F
xV
z c Zg ~z dL L6Vz
"
F
~ ]g
X zZ~ kg
pK
F
XXh^ h]ZZ ~T}x Zx C ~ ZZCZf
X e6g
w Z
^g t gzZ}x Z vZ- t Zgzl6
: ;
y Q t~^Zjw t Zg Zz)X Zz ~
M ZgzZV_C
Zg Z'
~ Y H7wJt ZY Ng
( X6
x ZwK
%gzZ}{u Qwyq
Z 6: {I Z LZ =g {~
C
)
._ ( ~y
M Zx c g ) [ {iX
X}`
2.4.3
2.4.4
2.4.5
2.4.6
2.4.7
2.4.8
~xV 2.5
3.2
{z,: ~0
gzZN Yg Dw {Z:
0
gZ
xVY Ng
pI*
&Z {gt kZp
Vg Y Ng ~{g !
z
I{z ~xVgzZu{g !
z 7ZgzZX,
X z
I *
&Z >% @
~g e s f
=gxV
Z 2.5.1
X n}g Z
=g ~{g !
z6lg \Z
X
Vc
~K]
gzZ]ZzzZ
2.5.1.1
gzZ ~q)g ] Z { 2.5.1.2
14
I
Zg Z'
gzZVg =gL L
{z w e~g Z)f
XV
XY 1Ic
%
Zg Z'
}g Z
Y Ng,Z
X:
o*
hZzx
!
:
m{
13
5.2
{u Qx :6i
$ 6.1
s@zx 0E
y Z0
{q
Z p T {u Q.
- ~
~ J e sZ^
{uQ L L~^wz C yZ0
{q
Z w ~} X
X Ci Z0
Z W
Z6
^~g7g gzZTX
=g,Z gzZYZ
ZikZ c
& ZY Ng6
x T 6.1.1
X Yc
{uQxV;zweVc
gZ)f V
)f KZ C
gzZ ,IZ c
Z g {u Q 6.1.2
X }^g7gZzgLZ ZjV- g Z
Y Ng Y gzZ V
Y Ng &i Z ~ {u Qq
Z 6.1.3
X Yc
{u Q{ei Z6
Yk { c
i{ c
i Z
>Z
{u Q
6.2
gzZ {u Q
~g Z)f gzZ ~
~J e sZ^
Z g 7 ^ 6 ugzZ w dJ
u
o Y tZz
E
6^Ng] ZX g Zzg ZgzZg Z
L i86{uQ Ze6V-g Z)f {Z
XVZ
Z
Zsf
Z gzZ xg!
q
]q Z0
{gzZ CZ f Y Ng
~ {uQ LZ 6.2.1
~
wg<
~K0
igzZ l!
z1 szgzZx ZZ
X gV
nq nZ { c
i{ c
i
Y Ng x 7Z Z Z %Zt ~ }g !
]Z|gZ)f 3.3
X *
swM
z{ c
in5Z ZV-g Z)f gzZ C~
]YG4Y Ng,Zsot~g Z)f bZ 3.4
xk!
s Vg]ZO X V` =g xV
gzZ =gxV wq
Z i Z Y {=g,Z s~g Z)f
z 2]g Z ^ bZX [g (Z q~ kgm
F
xV
ZoZw z i Z N YGZjY Ng,ZoCYI
s]YI*
z Y Z%ZgzZ *
V~
%gzZ Vgx Z
~0
B^ w 0
i Z N Y GgH ~ Y Ng,Z
X VgBw 4ZgzZ
xV {z t s o n WZg Z ]gzx ~
% 3.5
Zg~ h yZ%ZX Vg B^ w 0
=g
K yZp
Z M
g7gZ] !
{P6g Z Y NgZz
Zg~ K ]gzx ~
%X 7]i YZ egzZ )~
GLE
"ZzD/gzZ/Y Ng
Zs Z^gzZ Zg
-!
:XE
X
obqzZg ZZgzZ/Zz` Z'
z EgzZ
J e :4i
gzZ]Y {u QV x CYIz ~
%J e y 0
sZ^
X g Yy~sf]d -TX 6
Y Ng
Y Ng :5i
V:=g,Z c
& ZY Ng6x
Z
5.1
16
yQgzZ &z (F
nV
u C ~ ZZY Ng 6.3.2.1.2
z ]DZgzZ {^
Y g 7~ K
z [ xZ
Xz z g{gtZj])
X}gtgzZ{ ^
Y44zwj}u Q 6.3.2.1.3
X g (Z g Zzt
( [ )zm
F 6.3.2.2
& !
gzZ }gtb!
{uQ c } .Z 4 [ m
F
z x ~Z {Z g D
_ Dq yz Y Ng
X Yg (Zi Z0
Zv c
\gz
z
7[*
Z~ q Z q
Z Y Ngx h
?]z
y M
c
gD
{!
h
?2Xn {^
Y h
? @
Y c
Z
Z X [ggzZ & z (F
{^
Y g 7 O Z
X Y 1{ ^
Y: %g f Zz{g N ZY Ngb
:y M
6.3.2.2.1
( u 0
V!x Zw) E
L B h
?]z /
[ 'g~y
M /
>g t L L >g w2 ~y
M( ) Fz F
) PE
/
kZ L L
J
[ ( {Z) /
:~
wg]z<
6.3.2.2.2
gzZ {6 [Z M ] 5 ] Z ) g
q Z 0_ /
sZ^g
q Z ;(
z#
w
X N g N g 8 M~]{%izg{g N G
00 Z /
Xg f Zy%vgzZ> [: % f Z /
15
n wq & Z 2X *
Z F
gzZ
FigzZ d Y Ng 6.2.2
X b}gt
X *
x Z
z'
J
Y Ng]c
Z@gzZx Z!!
6.2.3
!
x Z
z'
Y Ng 6.2.5
~ ] Z CgzxgzZ m
F
{ +
Y ! 6.2.6
X *
] Z 6.3
}gtb!
BY Ng @
X xi ZZ ] Zsf `g n]Y {u Q
)
.(Z
n Ze ZZ]Z { c
i kZ {uQ c
Z I LG
Z
E
E
"
X Y dL3E
kZk Q
M
YI 6.3.1
]"z
%*y M
~~
#Z]gzZZzx y M
8
gzZ x6Vz
g Zz SCGE
F y M
kzg c
F; I7
X YH6R] Y{u Qx Z
(m
F
z) {u Q q Z 6.3.2
-8E
i Z 6Zgz kZX Y H6Vz
( {izg {gGi Z )g Zz SCG
Fq Zt
7~gz *
~ q Z q
Z[}g7X | l
e
X YH} F
~q Z{ M nYH:
ZV
( ]gzxz{ ^
Y)z 6.3.2.1
4yQgzZ {^
Y M
]YI {u Q 6.3.2.1.1
X {gtgzZg6
Z D
18
Z
yZg Z)f^ 7.2
Z Z YY Hg2zvgzZ*
]gz
gzZ wZ
ZjV- g Z)f KZ]Z|
t X,x wT
*
X sf E
Vzg Z)fX,^g7gZ
L i8Z
Z 7.2.1
Z
7.2.1.1
z6
E
.
%Z 7.2.1.1.2
~ K ( yu!
) 5 Z 4z szH!
] Z|Vc
~ ^ z {)z .
X *
x ZVzC
b
gzZ *
'5
Y ~ K Y Ng] gzZ
Zg Z'
~ K Y 7.2.1.1.3
E
G
Z
{uQ E
x yZz
LG3$ x Z Z
X `y6zZ6
g>
D ZZ VZ
z6gzZ C 6R 7.2.1.1.4
v ]gz c
Y Z1 ]:Z! !
{z
G
E
E
E
53" Vh*
E
Y Ng
J
Zg Z'
gzZ *
x Z G
$
E
X *
!
L
z'
Fg7g/
X *
u5ZgzZZ ^ 7.2.1.1.5
CgzZ (xVz ~)Y Ng}uQ Y 7.2.1.1.6
*
g^g7g 2*
Z
g
o
{^
Y V
u
X *
7I*
&Zegkg
t%q
Z~{zC
gzZ
17
] 1 6.4
I
Zg Z't Z CZ ( I{u Q yZ
Z) Y Ng0 ]Y {uQ
w Z
kZ ^ {uQ
ZgzZ N Z ~ wZ
{uQ {z s%ZX 7 wZ
L Lx6R{uQ c
X N Z ~
N
u q
J
Z { c
i { c
i M KZ V0I
Zg Z'
]Y
E
G
gzZl
Zz]YZy
Z { 1{ ~g Z)f {u Q E
LG3g$ zZswM6g
X} wg ZIi gx
^ :7i
$ 7.1
s@zx 0E
T $
KgZ X ^ .
- !
^ 7.1.1
YZ ZVzu Q $
~(ZgzZV }uQz~
gHdZY 6yZgzZ Y c
~ ]g VL LZ7Z
X 2zZ wXN Y
Y NgxV 0
i Z gzZZ
ZikZ c
{gG ZY Ng6x T 7.1.2
~g Z)f ]g Z V=g
& !
,Z gzZ V
X Y~^ V ;zVIZ% e
*
&ZI Zj V-g Z)f Z ^ 7.1.3
X,^g7g
X Y Z
Ziq
Z~Vz} (7.1.4
2z v gzZ n g *
]gz E
L i8 ~ V~(7.1.5
!
c
~i ZZ zzb
zz ] }
pY qz!
X Z Z~gZ)f ZgB
20
X ~g Z)f ]!
ay
z M^
XZ]YXU
Z~k
$gz
Z m<!
u5]
Z ^
X *
Zz (Audit)w@
7
Y] !
19
7.2.3.2
7.2.3.4
7.2.3.5
*
7.2.4
z {^
Y g 7 Z s Z@Z m
F
( xV&~) Y Ng
X g iZ
gzZ { ^
YzZ] Z m
F
{~ ) Zx , k
i
X g iZ
)
~/]Z m
F
{ ~ Z x ^
Z ~ q ]ZWG
& VZi Z gzZ #
ZZ
X *
z
7.2.4.1
7.2.4.2
7.2.4.3
]*
7.2.5
gzZ { ^
YzZ] Z C {~ ) Zx , k
i 7.2.5.1
X g iZ ]Z WG
&
)
V
uz ]Z C { ~ Z x ^ 7.2.5.2
q ]Z WG
& VZi Z gzZ #
ZZ ~/
X *
zZ n
~ggzZ b mz&}gtZ ~ K ] W 7.2.5.3
X *
z~Wg6
yZ~]g
] Zx 7.3
b!B Y Ng @
X xi ZZ ]Z sf `g n V
)
n Z e ZZ ]Z { c
i kZZ c
IZ
Z }gt
E
E
"kZk Q
X Y dL3E
] Zg (Z 7.2.1.2
n
g 7z gzZ ] c
gz ^ 7.2.1.2.1
gzZgp zz b
c ^
Xg (Z{ Z9yZ._
]Y {uQ z ^ g { LZ wZ
7.2.1.2.2
Xg (Z ay
6]c
gzCz
Xg(Zxi7ZgzZ]ZZ6
R^ 7.2.1.2.3
x ]Y {uQ^ ]i YZz {gtIZ 7.2.1.2.4
Xg (Zw zY yZgzZ
IZ g *
& wZ
*
^ 7.2.1.2.5
X lg \
X lg \g Z
~xVgzZxVY Ng ~ 7.2.1.2.6
lg \ ` Zy
Z!
=g 7.2.1.2.7
^ 7.2.2
X *
egkggzZx ZgQ]0
X g eg kg ( xV~)Y Ng^
X *
zZ ~K^g7g: ; ^
X g Zg^NggzZI
Z@Z
._e
g Z)f VhgzZ g eg kg Zzg ]Z Cgzx
X *
Z ; c
z*
J
] Z|
X*
zyQ~gQv]gz
6
Z@Z
e
7.2.2.1
7.2.2.2
7.2.2.3
7.2.2.4
7.2.2.5
7.2.2.6
w Z
*
7.2.3
7.2.3.1
22
[ CzO ( #)
g Y Z
E/ (t ~<
z+)g!+ /
:E
X-!
~t[ zZ /
~
z
)x ZoZ /
sZ^sg /
:]g @
^ /
)
vZ- /
Zx zg2 /
( [ Z1Z)gikZgzZ+] /
{^
Y Vr) /
]gzx[Z MzZg /
E
yu!
5.Z4zszH!
%Z 7.3.3
E
-E
G
%Z6
RZ
}uzC
i Z ~Kyu!
5.Z4zszH!
(iii)(ii)C(i)VZ&0
i~TX ,yq
Z{
Y NgVzu QLZ s@
q
Z0q
Z ~4c
g
VP.
~ kZX N` ]Z
M ~ LZ ]
%NB
!Z ~ ^ )3
g gzZ ~g &ag &{C
bl{ z ZF
X N Y V x
u[
] W 7.3.4
] !
],k
igzZ {gt !
V;z c
M: ~ x VzuQV
] 6] Z~ LZgzZ M
] Y I z! zZ^x Z T,~ ]g+Z x Z
z6]Z
Xn YH{ M~i Z0
ZW
g i
] 1 7.4
}gzZ w Z
*
Z^ w Z
7.4.1
X ~sAu ( *
c
)
6]c
gz C z VzuQz^ w Z
^ 7.4.2
.(Zg (Z ay
w Z
^ @
q^ LG
21
x Z
z6
+ 7.3.1
~ VByZ X N Y ( 6Vz
: ; i Z ) ]gz
t
[ CgzZZz
!
~ M
]YI6RVzu Q
^}]S[xZ}g
g Y E
Z
( 2 t ~<
z+ L gL!+ ( 1
:E
X-!
~t[ zZ ( 4
~
Zz
)x ZoZ ( 3
X Yc
o[ZzwZ~wjzx ~ZgzZY7
q Z m
F
: ; 7.3.2
-8EF
6Zgz kZgzZ Y H~ ^ ~g Z
SCG
6Vz
: ; qZt
~ Y Ngz ] Y {u Q ^ c q Z kZX] 5 zZ
G Z
Zc sg b!
Y NggzZ N Y Vc
g Z)f Z
~
%6g !
c
gV Uz.
LZ^ C
XNY
4 [ m
Fsf `g
FqZ gzZ } y*
v c
\gz z x ~Z {Z g D
_c } .Z
X YYHg (Zi Z0
Z
y*~
% (g
ukgzy M
kg )PE
/
( 2[ )s zZvZx
( {Z) /
( #)[ CzO ( _q&= )g D
/
(ZjV-gFm!
)H
]z ~
/
]
g7zVx
u C( ]gzxz{ ^
Y ) /
]Z W@
z m
zY
x Z
24
Z
y ZgzZyZg Z)fI 8.2
E
ZgzZw Z
L *
(iii) (ii) I*
&Z (i) V i g Z)f &~IC
g ZzIX YYH*
&ZT
*
a]gz
z!
M
gzZM
zz!t2X M
Z
Zi q
Z
E zz b
4) *
]
FE
LG
})2zv ]gzE
L i8{z kZX z gzZ
] Z|
tX Y qz!
c
~i Z Z ]}
( {)z
Zz
X, ^g7gI*
&Z ZjV- g Z)f KZ
X sf E
yZg Z)f
L i8Z
IZ 8.2.1
Z
8.2.1.1
-E
G
V : ]Y {uQ c
V ~ LZ
- ]!
*
"c^g z ] LG4]V;z
7 &Hg ) x Z
0pE
z6C *
E
M
]YI
G
$
-;X
{)z {izg {izgz {izgq
Z&+ LG&)3
g &x
,k
i6Vz
: Zg ggzZ b ( ~ ]g
E3G
"yZ]
5E
X *
E
G
E
~ K (yu!
) 5.Z 4z szH!
%Z
]Z|Vc
~ ^ z {)z .
X *
xZVzC
b
gzZ*
'5
Y NggzZ Y ]Y {u Q I Y Z%Z
Z ~ K Y NgvgzZ
Zg Z'~ K
E
G
yQ
6g >Z
{u Q E
LG3$ x Z Z
X `y6
zZ
X *
D ZZVZ
z6
gzZC6
R
8.2.1.1.1
23
( { c
i9zgg ZD
0
) ]YZy
Z} ({z]YZy
Zw
X YH{gt{uQ ^~}g !
N
) ,vw Z
Iz M KZ 7.4.3
kZ ( g I y kZ x g { n Z6m{
x gh
'
._
V gzZ ]c
gzI{z
X Y~I
~k
$gzZ2u5Zx gzZ] !
wZ
V 7.4.4
X,wZ
*
~
%w @
7Y ]YX U
Z
]gzx 7.5
]YI :8i
$ 8.1
s@zx 0E
8.2.1.1.2
8.2.1.1.3
8.2.1.1.4
V g Z )f gzZ p Zj ] 5 2 V
u gzZ C ._
)
~gzgp OZ k
c ` ._ Z x ] YI%ZX
X g Z)f Z
[ Z gzZ ~ Z
Z
%]gz
Z~KkZ
^g7gdZ *
^~ K V-g Z)f KZ *
&Y Z%Z ]YI
X,
26
25
` Zy
Z=g 6
lg \{uQ&Z 8.2.1.2.11
X lg \!
G
IL)-! 8.2.2
X *
egkggzZx ZgQ]0
X g eg kg ( xV~)Y NgI
.(Z~K^g7gI
X *
zILG
E
Y NggzZ,k
igzZ
%._e
Z@ IL *
&Z
X gZg
g Z)f VhgzZ g eg kg Zzgg ]Z Cgzx
X ; c
z*
J
]
Z|
E
yQ ~ gQ v ]gz E
Z@ I L *
&Z
L i86e
X *
z
8.2.2.1
8.2.2.2
8.2.2.3
8.2.2.4
8.2.2.5
8.2.2.6
E
( I ) w Z
L *8.2.3
,k
i Z1c
Zg Z'
z t Z Y Ng]I
X *
Z
X -F
z'
{kZBt Z {
g Z
%
X ~g Z)f ]!
ay
z M6
RI
E
X Z] YX U
Z~k
$gzZ2u5Z]ILG.
X *
Zz ( ^e M )w @
7Y ]!
6
RI
8.2.3.1
8.2.3.2
8.2.3.3
8.2.3.4
8.2.3.5
( I )
F
*8.2.4
=gC
gzZ
{^
Y VIg7g Y Ng ( xV&~)
X *
Z
g
o
8.2.4.1
E
X *
u5ZgzZ ZILG. 8.2.1.1.5
]Y {u QIzY yQ Y Z%ZV 8.2.1.1.6
V
u C gzZ Y Ng yQ Y
gzZ *
C
g ^g7g 2*
Z
g
ogzZ
{^
Y
X *
7
%eg kg
t~
] Zg (Z 8.2.1.2
G
g (ZgIL)-! 8.2.1.2.1
E
p 2gp n]YI~fzILG. 8.2.1.2.2
+
Y
izIg { LZ wZ
I 8.2.1.2.3
Xg (Z ay
6
] c
gzC
]Y{uQ }gtZ^ 8.2.1.2.4
Xg(Z~gE
wzY yQgzZzx
&w Z
L *
}gtZ^ 8.2.1.2.5
Xg (Z g*
g Z
~ xVgzZ xV ~6lg \, k
i 8.2.1.2.6
Xg (Z
Xg (Z xi gzZ] Z6
RI 8.2.1.2.7
Xg (ZgY yZgzZx]Y{uQI 8.2.1.2.8
*
&ZgzZx ]YI~f ~g !
8.2.1.2.9
Xg (Z g
!
g Y Z%Z ^ 2x V5 8.2.1.2.10
X lg \
28
I~}g !
( Z
Zi9zggZD
{gG+)]YZy
Z} (
{z
XYH{gtY ]Y{uQIgzZY Z%ZV
N
)X }vw Z
~
% i q
Z M KZI 8.3.3
kZX ( g I y kZx g { n Z6m{
%x gh
'
._
IgzZ ]c
gz
% { z
X Y
~k
$gzZ 2 u5Z]gzZ ]!
w Z
]YI 8.3.4
X, wZ
*
~
% w @
7
Y ]YX U
Z
]gzx 8.4
2zq Z 8.4.2.1
-8E
X YH ( { izg {gG i Z )g Zz SCG
F
q Zt
Y Z%Z q Z 8.4.2.2
-8E
X YH6Vz
( : ;i Z ) {izg {gG SCG
F
q Zt
I]
gzx>
8.4.2.3
-E
{uQI){uQz G Z%ZgzZ]Z|gZ)fI~kZ
ZztXV
WZgZ]gzx~
%I {z(]Y
I^g7g C1 IXqI*
&Zg(Z g
&
C
kZ ]gzx>kZXY 7~ kZ]gzx L E
XVikZge~w{&C
xk!
27
g 7 Z s Z@Z m
F ( ggzZ Y Z%Z Y ) Y Ng
X g iI*
&ZgzZ {^
Y
)
gzZ { ^
YzZ] Z m
F
{~ Zx , k
i
X giI*
&Z
)
~/ ]Z m
F{ ~ Z x 6RI
I*
&Z~ q]Z WG
& VZi ZgzZ#
ZZ
X *
z
}gtI*
&Z c 4gVZ
z6m
F
{g
X*
z~Wg~]g~ggzZb m
z&
8.2.4.2
8.2.4.3
8.2.4.4
8.2.4.5
( I)]*8.2.5
u&]Z C { ~ ) Z x , k
i 8.2.5.1
G
X g iI*
&Z] ZW& z{^
Y&Z
)
/V
4
)
] YI~f &] Y%E
LG *
&Y Z%ZT
*8.2.6
X,x ._]c
Z@yZw**
I *
&Y Z%Z
] 1 8.3
E
c
) }gzZ ( I) w Z
L *
IZw EZ
I 8.3.1
X ~sAu ( IL *
&ZT
*
ay
6]c
gzCz ,k
izIwZ
I 8.3.2
.(Z g(Z
]YZy
Z w wZ
I @
X qILG
30
29
Y Ngn kZ {zp
ZX 6h
$
Z y Z* !
w z
X{gtA E
L i8
_ Y s
C
Zt ~ Y ZZ 6 ~ K ] Zg (Z 9.1.6
^Z] Zg (Z]gzZ gzZ ~y
M ^Z~A
y ZyZg Z)fv z *
~
%n` @
q
G !]Zg(Z +
Y ^Z 9
oZ
E
2 ( I ) w Z
L *
z ]YI E
LG4) *
z Y Z%Z *
~
% 9.1.6.1
X egzZgY Z%Z
X *
` Zy
Z^=g 9.1.6.2
X b ~gP: s Z^ 9.1.6.3
H58E
Z6
S{zP 9.1.6.4
X b ~g gn 4G
gzZ Increment 2 ~g g p ~
% 9.1.6.5
p ~
% g Zz) g (Z z6
( X D*
~
%lg \z6
gzZ Increment
G 6R]gzx>~
%gzZn Vz ~
% 9.1.6.6
Xg (Z sp6
gc
w$
zg ~zb
~
Xg (Z6
hZ~y
M~]Z4
R 9.1.6.7
] Zg (ZzZ
y Zg Z)f ~
% 9.2
dZ*9.2.1
Z
9.2.1.1
%
X *
Za
9.2.1.1.1
x ~
% :9i
9.1
OX ~g Z)f ^
usZ^ 9.1.1
Z ZZggzZ Z'
)
Zx &g2]gzzE
L i8^Z ZqyZ g (Z
N
X~yZ c
6
g~zb
c
]dx c
i
kZX Y HgZ T
*
~^,kC]gz
Z^Z 9.1.2
Z T
*
~]ggX qw{^Z
gzZ ^Z g Z igzZ ^~g7 gzZ ^Z 6g Z
X }x Zun
(Link)*g] Y%~
%*
~
%6 (Nerve Centre)
%! Z q
! zZ q
Z 9.1.3
q
Z:gz ~g Z] Zg (Zz Z
y Zg Z)f
b Zx ]Z|g Z)fx
% *
ugzZw d.Zz
m%
~b Z M
gzZo1%q
Z~] ^Z~
X *
x w
dZ*
(i) &~
gzZi ~yZg Z)f ~
%sZ^ 9.1.4
Y Ng
&!
gzZ I ZX wZ
~
%*
(iii) gzZ (ii)
Y G qzh
M
'
~
% ._ (Availability) !
y Zv ]gz{)z
ZzgzZ ]
F
}
Z T
*
%ZX V Z Z dZ *
Z
] e
~
%*
x gzZ qZ T
*
wt ~ ]gg
~
%L L~ b Zh
]
c
{u Q
&Y Z%ZV gzZ]YI) *
&Y Z%Z ]^ 9.1.5
y ZgzZ**
^Z6
gZw ( {)z*
32
31
Z g w Z
*
I {gtIZ
X lg \
kZgzZx ^ 5I {gtIZ
X lg \ZgZ
9.2.1.2.5
9.2.1.2.6
G
L)-! 9.2.2
Z
9.2.2.1
X *
gzZK
F
eg kg^ 9.2.2.1.1
VZ
z6
R~
%gzZwgm
F
~
% qZ: 9.2.2.1.2
X *
~g Y]:Z
q Z: gzZ]gzxVn>]gzx~
% 9.2.2.1.3
X *
7}Z'
gzZ*
, Zzg
]gzx ~
%gzZn Vn ~
% ^Z 9.2.2.1.4
gzZ *
{ M V Vh G v c
yZgz
X *
Zz ; c
~~g ^g7g: ~g Z
g y 0
sZ^ 9.2.2.1.5
X *
dZ*
&ZT
*
( ) ] Zg (Z 9.2.2.2
(1) o )X lg \gs 6w ~
% 9.2.2.2.1
4J& N
*&+ cgz!
T
kZ !e HiF
K
X ( g{)zgZg e+
X lg \z6gzZ Increments 6 LZ
{%izg ~
% (Imprest)gVZ
G
L ^ {gH
Xg (Z ay
6
] YZy
Z
9.2.2.2.2
9.2.2.2.3
gzZ ]gzx>~
%n >Vz ~
% ^Z 9.2.1.1.2
G
E
E
E
53"Vh G6Vv
X G
X bxu
Z Z
ZgIZ%ZgzZ^Z 9.2.1.1.3
)g f V5 gzZ "
z ] Y I Z%Z 9.2.1.1.4
gzZZg ]YI2 gZg6Vz
o
X *
Za M
G
.(Z gzZ xg f
{ ^
Y g IL% 2]YI 9.2.1.1.5
^LG
X g { Mg yZ
v gzZ
Zg Z'
~ K *
&Y Z%Z ] YI 9.2.1.1.6
x Z Z
yQ ,k
i ~ K Y Ng
X `yg>Z
{u Q
{u QIY Z%Z *
&Y Z%Z]YI 9.2.1.1.7
C gzZ Y Ng I z Y ] Y
*
g ^g7g*
Z
g
o
{ ^
Y V
u
X *
7ZT
*
&^Z%&~w gzZ
sZ ^~ qZ : gzZ ]gzx >~
% kZ 9.2.1.1.8
X *
7^g7g Yg y 0
( dZ*
)] Zg (Z 9.2.1.2
ay
g { ._P {gn
%
X g (Z
H
8E
5
4
G
S
Xlg\^Z~g gn Z6
*
yz(1)o)X lg \gp LZ
( {)zkZ~ M (2)dZ
X lg \z6gzZ Incrementp
9.2.1.2.1
9.2.1.2.2
9.2.1.2.3
9.2.1.2.4
34
{)z ]Z m
F{ ~ ) Z x ,k
i 9.2.4.1.2
X *
7dZ*
z^Z]ZWG
& LZgzZ{^
YzZ
[ wgm
F
n ^ Zg Z)fgzZ xV ~ 9.2.4.1.3
yZgzZx Z ZZBbK
F
z*
m
?
X bZ
gzZ
F
]Z|! %zyc
OgzZ [Yz k H
z D ^Y Ng] 9.2.4.1.4
_Z'
[ g Zzzg nZ]zg
"
z z Z
Z`
gzZ bZ
zK
F Z *
m
?
X x Z g D
zyZ)g f
*
m
?x Z
z6n
F/zbeg Cc
z 9.2.4.1.5
X bK
F
z
(
F
*
~
%)] Zg (Z 9.2.4.2
Xo ) X lg \ g p 6o
( {)z
F
*
yz(1)
X lg \z6gzZ Incrementp
9.2.4.2.1
9.2.4.2.2
]*
~
% 9.2.5
Z
9.2.5.1
z ZV
u C { ~ ) Zx , k
i
on ~4]Z W@
LZ ZjkZgzZ {^
Y
X *
Z
dZ*
z^Z m
z&}gt
i]gz E
u C ,k
i
L i8 Zj V
X *
z~ ZZVZ
z6
gzZ*
Z
g
gzZ *
A
%]c
Z@ -] [|Z tz Z
X *
Z
gigzZ
F
Sny|ZyZ
9.2.5.1.1
33
E
w Z
L *
~
% 9.2.3
Z
9.2.3.1
yi Z~ ay
z M Z]5 x sZ^
]g9gzZ m
?ZD
onkZgzZ
Z
Xg i]gzx~
%gzZdZ*
&ZT
*
wq
]!
x gzZp
g eg kg {!
]YX U
Z]
%
Z] ZgzZ (bills) .
il
ZzgzZ V1
X *
] OZ
w@
7
Y] !
V &]YI
gzZ ~ ]Y {u Q gzZ V &I F
X w@
7Y]YX U
ZvgzZV- k
$
&
C
L E~
%gzZ `Zg0
Z 9 ]!
wZ
~
%
X *
Zz (Audit)w@
7
Y
{gH]gzx
9.2.3.1.1
9.2.3.1.2
9.2.3.1.3
9.2.3.1.4
9.2.3.1.5
E
( w Z
L *
~
%)] Zg (Z 9.2.3.2
o ) X lg \ g p 6o
E
4& Z (1)
3H
( {)zw (2) HE
X lg \z6gzZ Incrementp
9.2.3.2.1
9.2.3.2.2
*
~
% 9.2.4
Z
9.2.4.1
9.2.5.1.2
9.2.5.1.3
mF
36
X lg \z6gzZ Incrementp
35
9.2.6.2.2
y 0
sZ^
9.2.7
w@
7Y]!
gzZ]YX U
Z]
% 9.2.7.1
z M
%Zz Y G 76 ]gzx>~
% 9.2.7.2
X
{^
Y
zi ZI6 Zay
]gzx 9.3
@
X ~g Z)f ^Z Z ggzZ Z'
usZ^._ x
:]c
Z@y M
z kQ
Z Z ?) L L
? Zz k0
}g v svZ ~}g !
Td
(#
0Z{ 9) X
^ ne ] ]^ (ii) gzZ&c
5) X
z 7CvZ Y c
Z
:L L
(/
0Zm
$EC ~]!
zk
g x HZ
k
g Z { 0G
&z vz yZ
Z' Zz
Z LE
E
%Z ]
{)z ( ]Z
W ) 5.Z 4z szH!
2 X {)z gzZz'
.
}p ]gz ~g
X x Z ZC {
9.2.5.1.4
( ]*
~
%) ] Zg (Z 9.2.5.2
Xo ) X lg \ g p 6o
( {)z]*
yz(1)
X lg \z6gzZ Incrementp
9.2.5.2.1
9.2.5.2.2
Zz *
~
% 9.2.6
Z
9.2.6.1
- ^Z Zg Z
Z`
z ]Zg Z 9.2.6.1.1
X Y Z`
Z g66]*
vgzZm<!
e
Z@ox *
Z
Z`
gzZ]Zg ZY Ng
&!9.2.6.1.2
X Z
Z,jgzZ g
^6 x c
Z Z c
] gzZ B Z 9.2.6.1.3
&Z
~] Zg ZyZgzZ ~g}p
Z LE
X
Z
V]Zg 3Z ~g Z6ZZgzZ ~eZ ^ 9.2.6.1.4
X ~g Vz77gzZ
Zz*
~
%) ] Zg (Z 9.2.6.2
o ) X lg \ g p 6o
eg kg (3) kZR
8
(2)
Z z*
yz(1)
( {)zkZ
9.2.6.2.1
38
E
>G
L 4Zg ZZ/gzZ ZY NgxV^kZ 9.3.3.3
wZgq
Z~ Zq
Z Y Ng n
gt
X 6
gz Mz { g e n ykZ k Z >kZ 9.3.3.4
XVgzkZ&i Z w C
gzZg D
WZg Z^Z6gQ g gzZg & 0
~ >kZ 9.3.3.5
^g7g C1 X ,{ .Z ]Z W
@
gzZ m
zY Zg M
X n Y W6n >WZg ZgzZ^Z 2 7
X[YH Zg7 [ L9ig2
WZgZ Ix- {gG kZ ZZ kZ Y 9.3.3.6
XY
kZ X e *
q ] ~ A >g
Z 9.3.3.7
X i *
Yw^I{ q
ZkZw Z
}uz A E
{Pb!
]gzx 9.3.3.8
L i8^Z~ W] !
X}]
Y Ng
]gzxV 9.3.4
]gzx V z n n Y Zg M Y Ng] ^
I c
5V 9
o W^ X N Y G kZ
~TYG6
R]Y
~ Zi M Zgg Z ~Kg & gzZ0
Y Ng] 9.3.4.1
g2X nY H ^Z s' c
WCZfp
X[YH Zg7 [ L9i
37
:sf `g]]gzxx
n>&{uQ ~
% 9.3.1
~gz~ K 7 in w s Z ^
{uQ ~
%) *
VZ
%gzZ dZ*
Z T
*
^Z
Xg D}gt(n>&
n>V 9.3.2
qZ6
IZ%ZgzZ(n>&{uQ ~
%) *
VZ
%
^Z { z C
xk!
kZ T Y ~ n
>VL L
6gQ ~gz2 Y 1{^
Y g ^6kZX ]g Zk
i
XN YGgzZ {gt
]gzx>~
% 9.3.3
g ~ [ L LgzZ ZL L~ TY ]gzx>~
%L Lq
Z
n
g7z^{zn>VgzZn >&{uQ ~
Y Ng ZZT
~ zg Y Zg M Y NgxV^~ Z
oq
Z
XN YG
=gxV {z t s o n WZgZ]gzx~
%
Zz Zg ~ h yZ%Z V B ^ w 0
g7gQ] G y~ s zZ/yZg Z)f6gZY Ng
]gzx~
GLE
"Z Y Ng Zg~ K
gzZ//zD Zg
-!
:E
XE
b qzZg ZZgzZ /Zz ` Z'
z gzZZ sZ^
X
o
X wzC
5>kZ 9.3.3.1
40
x {u Qwy L LnY Ng {~
39
%igzZV ~ LZ
y
X ~g Z)f _ { Z'
u
F
Z
Z
LG
xVsZ^O j n$ % $ ] % ~
~t
I Z LZ {z
Hxi t nz~ ~g Z)f kZ Y Ng {~
)
i Zx ` Zg0
Z kZX N~x {uQwy L Lq
Z 6: {
x sf `g {u Qt X ~ (viii)N =g xV ( ) 2
X } x
kZ : { y{gzZ {uQ wy L _
L { Z'
u =g xV -1
x Z
z6 {u Q ~ ]g ~q) =g @
, x Zu"
*
X g ~g Y
Xq
Z i Z 6Zgz TYg Zz{uQ> -2
&! Z
Z Z Z y ; g Y H m?sf `g [ {u Q -3
X 4Y1x & z(F
gzZ YH
yM
G
*9E
F
gzZ]z (i)
X YH_] Z ~
gzZ 0
i[ Z M (ii)
-8E
X YH_g Zze ( xaZZ SCG
F
)~
#Z > (iii)
c
Zzsg xsZx2X YH_] &/> (iv)
X Y
J(
p~xZ
z6
{uQn
gpTZgzZ/V VH
tN Y ]wDZx c
x~g 6
zV
Z{
XgZ~^g7gYNgxVnh
{^
Y{uQkSX
gzZ dZ *
**
z dZ*
&Z T
*
^Z~ k Z kZ
>Vz {uQ ~
%WZg Zv i *
&Y Z%ZI
yZpX V q
]gzx>WZg Z 2n
{ c
i Zg Y Ng @
Z w
XnYH{ .Z{ c
i
z ,kC]gzh
s
^Z ~ A
Z%Z
X,
shwg Z~ kZp 6y}g7 kZt
@
]q
Z { c
i { c
ii MkZ Y NgyZ
X N YV
/ -/ -/
9.3.4.2
9.3.4.3
9.3.4.4
x sZ ^
y WZx Z}
Z ~%
x
g Zx|zz%
I:
) ( :
Z q
Z
) ! zZ s Z
~ * ~g y
s !
gz Zy 0
i z Z
h+
vp !
c
xs Z
! V
c
G q Vn]
*
u 'gzZ' y ZZ
z D
Zzn6
'
Z
Y0
ZyZZh
q
~0
@
#
bkZgz Z
E
I
zh+-gzZ -6 U
U
Lh$xsZ
ng Z{Zg
#] $] $ ] ^