ajfaiiaMi

INTOS
ajfaiiaMi
2L^^l;£JU|l2iL9>ll
2002 J-H J
-""I
^mF
April 2002
3
-5—^'a!>
^ U J J V I ALAJI A A I J I J i - j i l j l ( J u i j j j j > ^ / j - u U I
Jij
f>.jjl j l <iU
o b j L U J J A j - u <:iL!JI i l j j i l o L k U Qa < k U J S j U b
JJ
i j'.l a -II
Jljjl
"Lajja
jx
jSUll
UA4J
ililjj
<,....-i-»j-a
U CixJ-A
jSi
. AUJII
^ i j
UUiiJl (^AAI J (^jki A-j-aiJ ^ j k
•••'
• X f\ ^ ^
I j
* ,^, al'. . . - f . ' i
, I j j ^ I j j u j U a C l l J A I 4JIJVI o b j k l l J e . J j ± - c U I J J A X J J
*• J
j j aj-j-Ilx j j J a J i .-.nfl X j ^ . . j J I J
AJUJU UMI Sjs^VI j(>i : (^j
U J U J i ' IZJI Inl.I.Jl a l j a J L u i L j
: U l j A <iiii
U j J - i l l U U S I I c l j l > 3 V I j U J J A J U I C)Ui.i,ujll Aj-aj:;
(N)
,Cll
• ^ VI o IJ'I . .J I J^Li (^Uujjjjl
jitj . AJUI JljJt
VI
AJSUX AJU
J
JAJJA e U l f. j t ^ i j J . 1 iJJi AiJiijUx CJXJ
f J - U j - a j n . u a l ^ ^ A i U JJ J J fll'ij-a
. . .a*, ill ^1— ., ^ I I.-.,... .^1 j|,.ukj * ,., a 11 .
O i b a - U l j o L L - f c u U l ijJt-^ ft U A ^ J | _ ^ j L - i * ^ l j _ a i j U - j J
(Yl
. <JU1 oU^ujxil U . j U I
OjJjl
LoS jbUlj
j A l
iJLf-ui j - u j x J
. ^-UIL 5.-ja,^. JiVJI ^JAy ^ U l J^lxlJ jljflVI Aia.j;
(Y)
l-flJlSj
AAA
J(X.^^ (j>-^ / X j mil
U A J I <• 1 lAftII , j i J j
( J l j j I J - J U I J J J 1 ^1 J
,.l ft f LSJJI
a j ^ j i ^ U U - a I j I l j U J i U j j l U J J J I J . « V I J J n.f
J l i j i l J c Jj.tfhAJl cjA-uj A - i I J j i i k_jLJL J U J L A U
I
a J U I A.jjj-.*J SjljL A—J-UI ^ I j U l j a ^^1 j l f^j-^JjlL A j U l
\ J \^At j j U \ ^ ^ U S j 1 all J J J j j o U U V I J c iil
11
ft^j-Uj-a
j
J«-uJI l.a". i l j L u l l CJI > U I ( c U j I i V I 4-&U« J L K U L j i i i AiUflJI
. < u J j l K.lji ( j J j J UAS U.t'iS.a C I I J U J j j - ' i j f U J C I j i l l j l
pJj (^JJIj i j j j j U l i _ J j ^ l ^ j * J j - i i (JOLAI j t AxaLi U l j U
jiltl
jl
J •Xl .-,—a ^.^La J S U jiljj-ll (ilt ^.Jij j l J f t N^^A _) I n , i.jj
UaiUVi jjjLiUi j
Ua. J l j b J , Ai U U I I U > J I jLUJIj , SjljVI ^.ik r, obbila.1
AkULI j U ciLLuUI i^jjSJI AIUJJVI JJJJI ^ja.1 a l j i i u i L i l L U I
i i b J V L . U a . j U I C J L U . U I J I U J - U I ajji J l O j L i l A
^ j A j JJU J J j j ^ i j j t k i J t
\'^^'\ ^ u
jix
J l
j J j J ALUuj OUIJJVI J t A L A U I aJLiJI U j U Qa h^jUJ UujjS
SjLL j k J j L U L U I SJIJVI j t a j j L U I j J l ajjIjJI j j j l i l l ! J l
j J j u j J i j J I A J J J U •,i.A's'i J l l I L j J i J I J l S - i i l ^^Ja.1 f I j j V I o J U
^ 1 b u l ULUVU . U^jLJJI C J U L U V I J U I J - U I j x ^ j J I l i *
<LJUI •"•!
,_^jUJI j-^ljLI ^ -z*^ J i \ o i U i l j l l j U U I J I I U ^ l j l l j.jjLJi:
CIIJIJJVI
i u ^ l _ ^ ijUJU J-Aj _ j U I . . J L A U < I I i i i l L
a < L l l . CJIJIJJVI S J I J I A-a j j b i j J I J j U . J L L U I J
o l j j aJ-aUl i l i j l J
Ul:;
._ijL-aj J L i i
». . j , Al I Qa f j i l l I j i f j U o U l a j t L i J I J U A J l j - * j ^
J U L
J l YYJ
j U j J I ^^1 j j j A i J I ^ A S J J A U I J U S J - I ^
AALJVL
b i j i J j J I j S I LxS . j x V I I j . ^ U U x A U S J J A O I J I J J V I
, l ^ iUlS Ailjj
U U J I o L L u U I A U L f j cuiLi ^ 1 U j V I o L j - a l J I J U i J J U J
j - i j U : j U j J I jj-uol . f - J j I I J t ^ j - U M U I ^ j U j U
QA J J U I J J J J
OLL^-UI A
j A Qa o U l j j V I J c i b o U l ajJLiJI U j U
f j - J j _ a ^.->U
. U b \Y JIAO J c (JJjj LJUI C l L — j i l j O I J I J J V !
(N)
AUjix
(YJ
-* .^1
. U U I o U - ^ j i l i s j i U b l l j l A J j j U l c i b j U l Q A JSLJJI
LaU (5-JJJJVI ( j j i j l l J i J I ' < f i i i o j l j j . CJIJIJJVI
4_i_^jl_iJI o L L k u U I - I ' - '
(T)
Ujj-ix
••! I U a L U I C J U U J L J L J A - J ^
. CJUIAJVI J C < U U . I a J l i i l U j - J j x
-jjUJ
j l I ,'tl"l < U > l j J I A J L A I J I I d l j - r w j o j S I b , J t j j J - a i L ^
U l x t i-"-Jl) I"I ' °° ^ j i - 3 j l l I j ^ j l o
La-Ld • a. . J. JaLEi J j ^ J U j j j l i i j
i l a i JJ.^J ^AX, ^ 1 L i L - o V b a l j ^ l ^ J - t j < I j j j U I ft * .A
^iU.
AJUUI
b j A u u J i \ U j i U I J U x ^ a j ^ 1 ^ j ? - ^ J j ^ J (^J*^ i j * J ^ U I
C J U I JJVI ^ J J I j j U ^ j U CJLJLULA u i J t , j j U j x j U j j ^ L a . J . 1
,^l
UJJ-U
a J .VJfl U U i J I d l t j l
. j U I J l i l A U U I i J i j i j U l j _ U . . V I (J-AUJ A J I I I CIL-4*-JII
jSj
U151 j l S * Q A J S X A U U L i l j I l S l i j x . c i L x - u j j l l tliJ o j - ^ l J 5 J
J
Jc
: J A O J L j i i . UjaJ JS\ j j S i J J j
j l i j o j - u ^ J J ^ (^'j^l ^ J ^ - > ' j ^ ' l.i^ -,"• • • I j 5 j • jf->*il
•,-,* -- •% Ci'i L J i
CJI jii
J t <JjJI C . L L U j l j JSS A t l i U I JLa-a J
bl
4jJtU ^jjUVI
. »Jf J ^ j ^ L U J f t J j i f i - > l l J l
Jt
SJJAX
. | _ j j m , ^ j x — i J j J j i l j l j t i j j x V I iSjA^
J C j J l 'j'••-•-=--- J ! C j b j U l U ^ ^ Qa j S U I J
.jll
Jl
iiLjVU
Ax jia
. J l j J . l j , j U U CiAJ JLafiVI
IJA O J J I j i j • < A i i J I J l J j j a j I I U j j - j J J j j a."iftll c i A j AJ&LU V I
-•I
Liij
• ^ ' I) • A J L j i •! « • ll* C J I J 4—.^U C J U U _ j t j ^ - i f A l J l l j x A - j i - ^ j J l
I] c. I .•; , , . y i . ^ J ^ J L U j f i f j f J ' j o t i J l j I I I ^ J L A U 41. ..'ll L
5 J l i l ,.--'
ruljil
Liijy
t^LJI J - U I i j j j J j t ^ J l f ' j ^ tX'bJI ^ j - U l U
(V) j j ^ J ^ J
bjJ
a,jjt jj-JO
SJJUJI S J J U I
b j f l j A S A O \ J U f i - J c A^LjiL AJLLI U - u j j l l J i b
^LJL U
AJJJ-UI
KA j i j I J-J L j l | i x - j j ( j j L U A f j \ < J S U I J A s J j J I j S i l J-Jij
bl
U J I J J I ^j-iSil oLS_^UI j x JJ-tj aJ-aUl
- J a .1 | j a . j U * ^ I j _ o ,^jJ>.">.l c U i J - j U ^ j l l IJ.A J
UJJAUJ
. JJa-o JSJ. J
. ^ J U > 1 ' 'j'* o'u^
^jUi ^ . a j U J b
j l I J J i j l l Qa ^ j j J I IJ-fJ A.->aU A i j j u^ U i j - U I a j j t
Aj--ajiJl
jJA; U J J U I I I U J
U J U I
j i ^ j j ^ j jjja:il' jJJ j i j • U x L U
AJLBJH J c V l j L j U l Q A J i t j j j i |i.jij I f J j U J I j l j — Q J J j ? ^
CjVLa_o J
U u l j S j U <J j j j i l l IJ.Aj|i.jilJI . j a U J I t I j a L j ^ j J j j V I
S_^ia < U j a J i - j j j L i l l J l A A L J V L O U J M I L a j l j i i i j
U J U I I
j j j J j ' . -,, U U x j S J I U k i U I j l j t J 4 J - L J J I U..t.S j J i j t j j j J I
--.li -^ '• •-I A 2 J J I A J J U X CibjJjLx a j j - i j A J U I CJL
j l us ' *ljSJiU U l j l j l j AJUI oLuu-ujlL J o L u A J U L ox*j;l
(lit J
.;.jj| tl ^ J I I v U i t I o l j L i I ( ^ j A U j l SjjA^J C U A I A CJI
J j • ^^11 i j C i i j l l o l j J ^ j ' C J U J U I J L J r j ^ J r u . U j j l c i U u j A i j i l
J.r.a j .J,,,ll 6A4 U J Z - L U j i j I b b
U
| j l l (lilj
NY S j j i J i L i < i J l i j i o l j j J
b f c j U l a j j j U l J--.-* flll i j j A ^ 4—..jLu) ^
ciljljjjl
J t
AJ-IJJ-U
ijLI j x
Uk
- - *_o A A J L L J J C i U I n \ y i C J A I C j i j . J J j J CjLwwuijl' g^-a-a.
j l j j l ^-ka.U^ j - 5 j ^ j U j i L L i L U I A I J J I o U a U j a c i L i i l l
JS j j j j j J j j i j < Jlill U U I
Jc
j i c c i L j - J I f~a C i L t i i L i l l u ^ j u ij'='^Ul
AJ C J - U ^^jJI ijxia—aJI j x a j L J O - U I . j - J j J I >-4l J j
c U Ai AxjSJI j L JjUI l'-'<-j 'ljU.jl , U U I •-•I
LA_UJ
: L.UJI c i L i U U I U J ^ U l L^ J j l ^ ^ 1 S J U ^ I J l <iLi»VL.
J, I j_iU
I ' ' " • ^j^ LU I f- LkiJ I ,jUj-ij
AJX-C • . r-* • ^' j I • -y •
*
U J AJ Cixti {.jjjl cL-oiJ-uiU I A J ^ U U I ^.•'-.-fljl jijAJ J l a j i j
. J U i A i l j x a U U j -• l~".
. ajl Jl
ajUUJ <UJ-UUVI kjjjjl
^ JAI J-A CJUIJ'.MII
ry^j
C J U J U I AJxa. . CIIJIJJVI AjUji-a J l a <jLSjJl C j L k U a.ljiJ-ul
^jlj_o J c c U J i i pLa-UuVI L U A c J l x JJBJ t baUJI C j L U U I
*
S J U U I ^ J ^ J ^ J ^ * ^ j j • (li>:?J*J*J' J
*
U f i U j . J j J l l ^LkS J c <JjJI AjLij "AAA. , AJUI •r-l
. a l j J V I j U U U o f j J J j j j j i U I l aS--wj l^JI 4 J j U I
i i L U V U U ' L J . U U j U j i c A J i U l AAalJI U I ^ L A O I U J A J
*
. j t l JSj aJjjA AixUaJ 4lub eLUI
«
. CJIJIJJVI U ^ j l o J i l j a j U U L j AiLUI C J L I J A V I SK.* SJU-I
*
<_J—SjJ_a L ^ ^InT^ i j l ^ j U a V l j . J A U J I j j U x OJLJJJ J J J
*
*
. AJUI o U ^ j l l J i l j CJIJIJJVI
. (jj^Vl OUJAJI (JUU
j S x J J l U » U . C J U J U AiLijU J c V l J L 4 J I ^ L J A I J U I A I
•jH J i l j
: J J U J-aJJ SJJJS J O <iaJJI JJJAJ j l S j i J j
. AJUI CJI
. SJIJVI J J A A J J J I U I J U J V I AjtSxl
^ t k i J I 1_^ J j - ; . f , j ^ l o V L U l l J
U-V f^J AaUJ j x « ^ - a j j
. CJIJIJJVI A U j i x J-oC
tl < i b j V L . ajj-=k o i U j a ^^jj ( j U k J L^lj-ilj-ul i-ijAj J I
j A j j j j j k j c Aj.a.jtUI i t a l j l U ^ i i U - l J j a . iJbLilJI < j l S x l
-jtl J t J c
- jJS:i V . ijL^^iv . f ^ j ' i i (JJ-
, <Aa.ljtl <Li^ < i..iilU j j j A J l j « ^ l jlj.7- cLJ.jl
*
*
JLj.U^r.-. i . l j ^ l j a
j j . i U l l CIIJIJJVI <j.L.^j-La O x t i f j a - a j l JJJAJ ^ L J J C IjLxJcl
. ^ U l
(liU j c a-aJ J - i j < U J U I C.L_u»_*^jll J U l j .-.I « ^ I j t l j o A U - U
(JJj j L S " ( j - " I S J J A I J V J J j j j o ^ ^ i ( j j j ^ L a j l j j O x J CjUualjil
: A l S l L J L U V I ^.Silaj C j U j a i j a JjjZ
Office of the Comptroller and Auditor
General, Head Office, Tresury Block, Dublin
Castle, Dublin 2, Ireland.
01-6031000
01-6031010
Postmaster©audgen. irigov.ie
www.irlgov.ie
J a U I L U J I Oj-fl-uil ba..S I o U l j U j l J j l j - i j l U l j - U J S - i
J
J x a j c <Li_a.jLaJI c i U b u J l >^\ -b irtl j c r Lt^hiVI A J U U <jj::jkJI
JJc J c AUjjAjt) U l j U l AXJS j j J i j j V j J j j J a \ ^ V _ i JJSJ j L - i l
QjJj
^ u
. AAAJLAII C J L L - U J I • .1*. -,-*i j x
r0•.
4 j U j i x Lfj ajiJ _ j l l AijSJLI A X A I J I J l x c l j i U j j l Ai.pLI j x j
: jjj^SJVi JJJJI
. J l j x V l j j o J j j l Afta j c j V I C J I J ' J J J I
: CJJJJVI fijA ji
2-
^i
e^
iA-a.1 ^ j J L U i j - J I a j _ c j | J j U j
^
ASjLJUJj.L-.JLa.VI ^ L ^ J U . L - U A V I
J
2-alJj-JI J
L ^ l j U i l JAJ J J j j j J > L I
J l i j l f Cy Jd-iJ^' J ' A i L u V b . C J U A I J I
< » - y t j l j - j j b u a : Jj-x S A - U L I J U B L ^ I
—: J j ^ ^ I j - y
'T**'->*
ijUJLaljxU AJ4J.I CiLiJiUl j j j l i I A L X J S J I
j l S j U J c J L - O A I AXAX / A J U I a l i
jSxIja-u LaS ( pljVI a-ijij J J j j ' O'-i-ajSJl
u i l j l ^*rf\'ift J j - J j j j o L U I J I ii,.,ftJ I oljLi
A y i U I j f j L i J I J c f'SLLVl j j . ^ J l j l j j
0 j x le J J J J J j i j U J^l a U a I xi I »_A l j i I j
J 5j . a j j UaJJ aJj U J l j__a J I i n m ' • "
j x J J U U C-oLill A j u a l J I j j j L L J j jlS-ail
j j U J I ^UJI ^ I J I j l i ^ . Y . . Y ^ j U
^ L J J j j _ a V I jiUII ^ I J I U S x ^ J A U I
J J J J ^ ' ^ . ^ ^ AJJJSU j j j l i j j l J I J J I o l j l j j t l
ACLAIU J j - a l j3 j * •••- Uuuj-i Jj-uj / J J U I
i J U A i - U L W ' W a U CJJ^ J
' '^•J J C4>^' > l j UjLa Ijl LfJIjil jS,ajj
- Y. . • j ^ i j ; ;
EL^JJI 4-UiS j c aJJ J j i j l l o - U c l j i j
i i l i-,r^ ( l l f J ' '.nil IJAJU AXIAA ajx AjuOa
I <JU3.IJI
j U l l j , n ,«ll .—ai.ChJAO A j U i ^ J ^ U j J JA * " • '
J c UUil GAO/NSiAD-96-239
JU I ^_s . (www.gao.gov (Aj-^
jj-f-JI LJUJ--.J LUIJAUJI LUJI j j i i j L U I
ujj-i S J U U U - a L U l
,-,L
Ul|.lkj
. Y. . Y jjljj
i
J
J~A JjJ-A .i...,.fl .'ll'-Q a J J j J l A J L _ U V U
- WIX i U jJljx j x j l S j U JJUIJ
.-•l_,l> . ^ V l j . .-Kll j b U L j , j U U . * L U i V I
•bjUa-iVI AjtiJL J I "•
j l (-i'illl Jfl.1 * j j 1 Lfj a j f l j .11 _ ^ l a j j j U l
J U A I JSJ . \ ^ 1 £ a b ^ » l •••— I j A»xU j a
aeibaCj I A j - l a J IJ.jUa j j S j - u A S J I
J j x j < j ^ J I LJjJI C i U j i l l j L k l i l < j j U u
I JJt
. AliJl [ J J A H O U L U I J
j_iSI A i j j u a U A ^ J IJJJj A J _ J A V I A J J S J . U I
I - Jc J.1.13U jJij
J . . l y -..'. 11 4 . , ,,l -^ ' IJ 0 _ a l j i l • j ' ^ *
jU(Jl
J l A i b U V U j j - L U I c i L U j b U a U t " '.•
• - J U J J J JJ(JSJ J i j j j l lUSXI AAuuj
•-j..rtill Ij-a J j j iCjLbi-. J j j jSj N^IV a b
J j i j l l CjxLi LaS < J j i x J I cU-il J
AfljXI j j j i a j j l 1.11 o L a . l ^ ^ j _ a l j --.I a . 1." ^ |
A U U I (.sjUl j J J j Jj-o A x U u j - o l U aj_c
fr^lj-u-VI
- a U j J U A-USLAJI CJIJIJ-SJI A U i l l w L - U J I
. \ ^ - U l ^ l J j J JLJI
— u j l jxjj_a J j - ^ ClbajU-ll j x J j j i
A j U f i Qa JJSJJ / J I . I . I L JLuaiVI J J ^ j ^ ^
: JLJI j l j U l J c AjSUJI aAalJI
Regentschapsstraat 2,B-1000
Brussels, Belgium.
3225518622
. JIIJAUVI J
; J L U J V I JAjJ o U j U l Qa J j J
F16 SAI Conference @Crek.b6
J j j L A S < j U j i L a - J AXJSA J
,bUUJI
189, Shaheed Syed Nazrul Islam
Saran, Kakrail, Dhaka-100,
Bangladesh.
[email protected] : jjjiSJi
www.cagbd.org.
JJJJ
: oiSli fija j\
UUjJlj
'(ju, U a J L U l < j j U i . u
AJ^AIJ-X S-jjA-a (jx—a Ciba^Uia^ ^ J o j l l
J-a-c J c J j - j i j JJ fr^jj-Ul I j J i j U j S a J I
< 1 n nil S j l j j j J • 'N *-•'" <XJSA j u Jjj.i,.t.a
. S j a J l i S i U J U U J I AJJJII
8801218312690 : ^ u
:^ U
: J j j : ^ ! -^dJi
Aij^AM J S i J A a j
ULUjJI j x
- ^ O J I J—I.U J j 3 j U j
: J i - e •tUtiU.a .-^..^U b V j j u l l a j j j U l
•^•Jj -fcjjj J ^ J J j U u i j j j j . J b - i l J j j j
. jijj^y
J
11 AxjS-h jfiij^
Ct'jljj
ajc Ji
cjbjjjl j t S j U / A J U I J i J j i j
oLVjJI U.'^-"-U j o A (JaV I J j J I j x J J U I
. j U u S L 1 aj^UU-k> ( AJSJJXVI S J A I H
: ^ L u ^ u ^ <juju\jj < i l ^
jJijA 1 J U J j J I . ^ j j i i . J j U j I J I ' L S ^ : j a J S J <JLSJU U U I S j f ^ V l j x j d U .
!•••
<jj
;.. a_s
cl
^ U — ^ 1 »b(!:l. A _ ^ ^ j
aVI SJ
a
l i l obVjJI
JLLLII ^ . A I J I J . U l j l l ^ j S x U L U l u j I
I_JUJA.J1U AJULJI Ai...jljJI i i U I
aj l i l I J
^ j i U J j
( J l j j AJ UI AjLa. I J I > j ^ J j - a J j a .
U U I J t j . Y . . \ j . • - • •- ^ Y - r j u U
C i U CiiLS a.LI A c J a j A - U u l ^ 1 A-i-L^ljjII
^ ^ j i i l j j i i J ^ b a j l j ^ / O J 1...II CJI^I."
^ l i j l LUI Sj^VI > t V
j l a L4J j J j i j J j i J J J A J I IJ^ J t l JUj Y. • A
j l . Y. . • J U U l J i_. I n'll I l j i L f J j S
t x J x l S l j ajg i.A A x l j l U I Aj_JjJI f j + U *
t U i J I LUll AJaiil Ijjfc j J j u LaS . U ^ U - ' j
^ j b U
-•<'l j j J ii.ii'ilLj A i U j I L J j ^ '
U _ J J I j b i " j j j - U J I j_Sjj L^U . A U U J
. ^ J j ' . •• I i l J J \ A Q A JJJ1Q-O
^'\-Lj^ jLiu
i U l U j j j i j A x l j l U I AjxJiJIj A U J ] ( j j i ^ l
j . j : S \ Y J J l j j ^ J S l l j U j J I J l Y. • \
' j . a J j l _ J , J - i j I ifb-uj—-uVI ' -U . . 4 J L C J
ljjji*u_a Y - . \ j - J j J ^ 0 J
^X-IAI
CJIIIM J j j U (^jiUa-aS ( ^ j l U I IjJU-flj AJLA IJX
OJJ^VI ^<; •" Je y7<nll JbJ^ ^J{yA
SJJ • "i ft A i ^ b i i l g-abjj ^^i J j L U u j j J i l
J . .\t y :.. ^UJI j j a l j l j U I J I USx J k l
^ L J U V I lia ALC j i j \"\ - U l CJUUJAII
: jJij cJjjVI iSU J c -Uij^
J
Jc ^ ' - : f i j i j • www.cagbd.org
. JbJJjUl . jjjjjjl . J J U J I . KJ- I ;
J _ c l j U I . •.t".< i I A L U L j U U o U j J a — a
Jb ^ L X J A V I J
LfcUl J j j i l j J « ^ j j j
. a j a l i l CiUVjJIj IjJj-A
-3-
jj^i
Jic . ^ 1 I a v'-:^"-" c.Ui_^Vij
J J , v_,i.,.f> a A U J I JjLx-A J u V A X / J J U I
J J ^ *LhA&lj j i J ^ J
: lujjj^l
CJULAIJI
A . , ^ ^^
j l j i . / J J U I (JVC Y . . Y J J L J \ 1
AXSAJI I
J Ul
(JJj J j J l A -. J .tiji f j j J j A X S J U J ^ L J I
d (_^ j "iil II.J < Y. . . (jujLa J
J X .
A J ol—ajisjl j aJ j J
352439845410 : j
352439846430
i_ii^itl
- ^'. 11 (JJjJ 4 J j j
J J U baS< A i U J I S e U S j J . U i l j ^ o U L
j U
j l j c l j c <Jj.l. I.Jl AjLalJI Acj.nA.rt
J
UUI
- I J I ^ ^ U I A I j c JJJAJJLJ j U j i S U - ' • • ' -
Ul
. LijSaJf aUI
l j - . i c <;JUUJ j L S
J c t ^ > l A j ^jiJI j j j - i J i l J x _ U Li.S
A i J j C i U j I J I A J j A.AJ.-^ 4JLJJJJ4I.X cJ-^Jt
J J ij-w, ( j ^ A j j a Zii
O ftUl.J n J j I rt-i
I j - U c <^jUuj j l S LoS < i J j I J I J t i j L i j I I
f j ( J l l b l — - i _ i l l ^ ^ j j J J I JOJ
Jbj_*-VI j U j U l
u i j l ^ j j l JJj^bil J <
J U L V I J L U l Aj*xA J
www.eca.eu.int/en/
organigramme/organigram.html.
A J X J J I C J I J A J J I J I U J I j • • L~I 6 .. „ ' . l l . ^ ,[1 , I .all
^ j j f < . . . . j ] , - , ) , ..I ~TiyI ^ ,1«f U u l ) I J s i / l
'
: CiJJJV I Afljx
O i b t u j . ^ . ! ^ j _ A j ^j-oJUl Cl I J J a..; JI J c
' i ' j ' j j - " ajljl ^Ujj o L^ L
l j j . i t L u i C J U U J j l S LaS . Y . . Y - Y . . .
CAjUSjJbaJI J
euraud @eca.eu. int
JIJAJI
i i l U L I UXAALBA J C AijjSJI AajSJI I f l l i j I
(JJjj (jJJjjVI <AaJjll j j j i i i - i l
iuA ^jjjVl jUjJl J
: J U ^ V I JjjJI
AajSJI U c U -
^ U SjjJI J
J i i Y . . . - \ ^ ^ f (l^USjiiJ) J
;^ U
i i U J I j AJUA J
J J l o i b A j U l J l U L u V L . i J ' - •-H
. JJSUI
^
Jol i»'Jj CJVLAX C J ^ j J j i l l l JA.^ j i j
L x S U I AJUAIJ-X j c Vj-i...(ft "GJLL-^ j L S
: -J JLMJIVI j A j j A u j j j V i ,:,juLa.iji
European Court of Auditors
Extemal Relations Department
12, rue
Aleide DeGasperi, L-1615
Luxembourg
j J U J <.i...'iJU a L U I
- jUJbUjI
I j x j j J b Ijili J j j j U
j - i j Y. • 0 j j U ^ 0 J
^j-aAj I j i S j a JS J
J
O ^ J ^ j l j U / j _ j . U I A-ujjjVI ( j u u a l j l
tjJU I j j l i Ji>iU j l j i . / J J U I
(.ijUuj SJJA J t i i l i U l j j J J J A U u i
' J.JJ3^ ' O^
J
\'\M->^AY
IjUc C J U , j l S
J A U U j U l 4 .1 t n ;.II J
• L j j j l w j c j L u l AiAaA J l AflLuVL
< bujjjjp J
, lii''.,^.ttl.\'r
ojSj jUij j i - i u i j J A I I LOU U I
^U U j j j i l J yuUjJI ^ j U j i l j l j j i j U l
< I i i A ^^JJI j j j U J I ( j j A tjubS C i . ^ ^ ^ Y. • Y
OVLU.1 j^jij J
I j t l j ' J ill UajSUI
C j l l l ^ I J I , AxbJI j l j l
I J J U / A J - U I J J J-ij
: J U AA«UJ1I
: Lim
JA j j j l i l l ^ J <LiJLxU bjLgU JXAJ 4JJLJ.UJJ
Y. - r ^ u j i t ..liiLj U l . C . U J U I S j i j i j
JIOJ^AI
u J x i_,.,*'.- 4jjl-u.u ( J A w b S < J'jJ-a AAal.a,
VI ( J — U J J I J _ « . ^jJaJ J J U J ^ J . ^ A J J U J
U J I J I J all U J U V I < _ X 1 U I - - • - I . . .
LLAJJJJSIJIJ A c l j j l l J L A X j x J S J
^ U A J J O L A I J O JSJU (^jjl e,^JJI jJbU j j > j
b j j j - i : Y . . \ j j j j _ S l \"\ J
, 1 • ..'.J a. o b j j . i MftL J J < UJLJ--UI J
: Y • * \ ^UJ j j j l U l JJjiill
IJJJU-AIJ-UJ
U » ^ j . J j J | 4_Jlj,i J all aju^jaVl J l ( J j j U I
<Sj-i
. S J A J I O L V J J I J I j i l j J j ' bJaJil i S U I j
Y . . Y J»JJL UU I j x PJ
LL
c j b t j — U j l j j j U U I O«SAJJ . i _ x j S J I j
. s OijjjiSJI ^ JJJS j j L i
JX-JU
J c c , b c j - U j l J ft .1-Jjj j l (jSxjj
< A U J l j S J L A J I Cjyi A i i U l j A J U I A a - U l
iJlUtl
j j i i - f t U i - j j j j j V I j u u a . l j l <ftS.%A,^i( ^ ^ b J I
w*Aj aJi J b , j u i j I j ftt-ajj A J J L U J I J I J I J
b J l j j U l i x S U l iJ=t-.ljj Lsjlj-ufll f j J l l
c U U c V I eVjjb r - U j J J i j i j < JJ-a. e L U c I
jJJ ^ U J c
C j l U I AjL-aljiL U "LJL5 ELJJI ( J U L A I J U I
J j U J I JJU ( j J J j j V I j L a J V I (J.lU-a J a x t j l j j
A U J U AiLuLI LfA-alj> S j l j l j J J U I JLiJI
j j j j j i l J * u U ^ . AfjUbuVI JUucVlj
: ^
^ j U I ^ L k i ^ . .Jl I jTinim J l
ci . ^ f V I eVjAj t ^ j j j V I j U j U l
^
A A J S J I SJJJJ • U c
iiUflUI
. AOIJJMJI OxJjJlj
CJUU.I"^llj cib^u^kUll J b ^ OLAJJU L.JIII
l j - j j » / j < ( j j j U l ) j j >".jjjj o^S^ / j j '"11
: J b o j V l J A j J C J U J U I j a 'J^jJI
S j U i l A"\ J l i s L u V L A J I J J U I U l L ^ l j J I
J j i - u j j j Jj-ilj / A J - U I < (biUI) J j j j j j j
6139953708
: jjUi
i j U U J j 1 SJJ-^^_II 4_-A-AIJ_4 C I L ^ A ^ - X (JJ-A
^ J J j J - - / ^ - - J ' < (*-^-^' ^ ^ ' )
6139570474
: ^ u
j l . A_aU LL .A 5. o l j L U i V I d i j U J U - a
,J«JJ|JJ1 / A , ^ I < ( J j U J I ) j j f l I l l i j l
^IjA j-ijl— jjjiJI J
Sj>SJil L L U i l l
i j J U . 1 JJ_A Ua_S t ( j l j j _ J I ) . j u U j L - u ,
: j U U J I pUUciU A A J U I
i—a-UUJb < al.tll i k U i V t j j l A J j
i j j U j J t oLcj_»jJI J i j j L U I
J : J U / J A U I . (^jj*x^xSJ) ^ j S J > U l j i
JiUU/j
U A U I LLii J x - U j < juUVI j j j l l J I
I j ^ • - • •* ".II j j j , 4 l l l J
Iifl
.
CJI J - V ^ U U I
/S
.11 . ( I --• -••11} j - J J j O j J j J * / j j I.ill
| j _ ^ l j i - Q ^ / j j _ U l j (IjJJj-i) I j j j j A J l
.
SjjiJil
-4-
(LUjiJ cijSijjj
r^jjlSJVIjjjJI
[email protected]
^ j U I j j j U J c j^iU=V! j S x j u ^
• tA>* h^'ji
domino/cesd-cedd.nsf/htm 1/
menu 3-e.html
AiAjiaVI U i l S l I i U , , . l j . i j u a l j l p j U i p'l-'i'
. Ji»jJl j U j J J ijuUJI AuJiVI U i U j J l J l
. AiUiVI <jJ^UU.VIj
j L U i V I Cil" I J A I ejj-uj C I U J J J U J J I S J I
^ 1 o l j , j . „ i'lii j n (JAAJ J l L A U J
r^jlijllJcVljU-JIJ^t jjJu
jjS < U c J_J_SL-JII • ••••J J - U I U L _ A
AiiUJI J l U U l j j j U J I j U i l Lx.S
IJJj . < U j A j ijLijJJ J c V l j L ^ I AJsLiUtl
A J U A I J - 4 A U J 1 J c V l j b ^ ^ ,>AJ
(^J^l 4-wjSUI <JL^IjJJ j j j L k a £ - U j J " 'J
OUJSAJI ^ J . U U o j S J I AxjSJI
J c I j S j ^ A J I J A U J I cbVjJIj A J I J A U J I
JUu j j J j u ^ j i U U L A.«aLUI oLjJjVI
A S j U t l l AJSUI O U J J J L X J I AJ-USVI
J j J L J I : J I A U_uUjJI JSUiJI . j i j u
. ^jUI
jjJj
JjU
^AI Jl AiijAj AJiliUiV JJA
JJAJ
iSA-iU j l i»*.*J jSJj
bJlx . ^UVI J ijlijil
•
. <_OLJI JLa-cVI Sjljl . U l j - U I J J — . I
• f^li^'j <ljJI C^
J i S JA* AJUJU J A V I J U - A I I ( J U V
JcVl jUUI JjJ
*
J J L U I J - U j l J l j l l JljA-UJI J j j - j U l j
Ux . fJUVI J ^ I S I I j x
• AJIjjJJI ij^LVjil {^xljjj citcjjUl AuUL
^
AUtJl *L_a:l o U - l j U L j -UijJl j x
w j j J I j j j i j J I i j i i L j i J J l j J l AiLuVL
\\\\
.<*^IJI
J j j - U I AJjj**x Ajualj-a j l J c SJUI J t
L U J U A J U J U J A V I jL(UIJU.V
U iJUJI jJljUlj jcljilJ l i i j ^
U i U j U l J l 4-A_AtjLt j j j L L i j^iLV
j U ^ I jJLa i i j U J I CJIJIUI «.« J L U ! j ^
^ j j JA U l t ^ ' j " J
J J ' j AAAJJVI
^jjJIj (LUJI j j j U ^ J l i ^ j l U I J l j j j i J I
A^j-UiVI 3_-'.jl-.-.H SJIJVI J C <4Lijll
• <?*^'jJ.^«'ijVI J A J I J U
^LJ Yo jjjUaJljxYo
SJUI t-JLUI
^jA^j . jUUVI AJiULUjL ^^LUIj
CJVLSJ AUJIJJ ijjaljll
,JXJJVI
^Ul Aaidxl JAA
. Ajiljii J c V l j L ^ ULJI j U i ^ l j l
AJU j l j . i I A.JLJI i-ajSJl J - U ^ j
JUAII ^
AXJSAJI CJ^J J:;J-UJI oUjLaxj AxUI AJUI
SJLJJ : J U ^ £ L J j J I ^ L L 5 . _ j j . - - i J ^ I
•
AjLijU J c V l j l f U l f j u j>I«.jll U i j
^ ^ j U J A I J ^ i j A LjjjJ j j S j j l Ul j L U
U S J < AiilSJl JJC jjjjjJI CILIJAI < j j j i i l
(£>UJI j J j i ^ ' Cy ajA.aUJll Ai-^UI
S j J l j l x (AjjJaJVIj iJUVI AJJI j x JSJ)
• J l - j " u ^ j ? " J ' •!»" • J i j l ^ t*,)e
_ , ' l - .-J ( AjJilJI i_«_AljUl aJ-alj A U l j l
: JLJI j l j U l i U l j o (jjjla j c (Jljj IJLAX
Jl
^jj -. ...11 J c J j — j J i l J I J A I J I Ual
• j U I J l j A_M»La.j j j U i U I J c c>>Uj-aJ
IUSA <UJUU-O J o a - U U J d a j l l j i^fUaVt
. YT SJUI) AJUJJ) J c V t J I + A J ] , ^ ^ * ^ U : I
. CALJI AuiJalt
#L>ijl Ju* J c SjjUtl dh ijAJjj ( (a a j i i i l
AiUL) JJjilll j a AUISJI A U U I Ul
J J-ic J J i t 5 j l U I Uclft" ^1 J J
<jl>l*ilA AJLAIJ.4 <-ij4J i j l i j i l J c l j L f A
aiUl j j S i l ! j l j U l J c U U - ^
i j j I .tij..iVI <AA.OAII Cj-a.jJo J Y • • 1 j i . a j j j
A x k l l l j c l j i l l Aao^UI j t U U j J < ] j j l J j j J i
J AkjjUa A j l j U u L S j l j i a - o ajj.i.a J
J A
AaSaJ.1 ^ J A J c j a j J j i j J I J l j j l j S x J LaS
JcVl JUVLJ A ^ U SJ.AA J J r j U j J i
ijl Jl ojl UjjJJI
dll JS
Bundesrechnungshof, Referat
Pr/Int, D-53048 Bonn
^ j U J I ^ I j l l JjJ AiUjU J c V l j U U I
4 i f c J > I J I J J j (?JLJJ t j j ^ j A . l o t j • JJjJ
j l j l ) iJLill JJJ-JUI JJLU j x (JlJj AJLJJU
. -jUjJl
www.bundesrechnung
shof. d e .
(AuUVl
Jljj
CJJJJVI J C
j.cA_Ujj^iJij(jYr,jYr. j x r
^^vr ^ u j (o) ^ j j j j i L i i i ,JAJ JJJ
AibSjU J c V l j l a :• I' c j U l oUyUJJI
. oLijil JcVl j U ^ c J i j l l A t l ^ l J c
ixjSA . AJajJI AOJSAU AJUl jjxVI A » A I J
J - U J U j b ^ l j l J * j p L a l l Ija u U j j
^^JIJVI U I J 1 . « A J C AJ.JSAJIJ . o U U L i l l
j-AllAj OJui j c ^'*" --- ' LJc *
J l 4 * •>ljll g-jb^ a.l.l.«i"i --7*=^ ' J b J I
j - . A * ^ l j - J c l jJluV l+jSJj AySJI
ULloj j U j j JS jLjij >j'^ • ij^Lltl ciUUjJI
l ^ i ^ l j L ^ U I . ^ U U . 4 J ajU-illl ^ . A U I
+449(1888) 721-0-1000 : j j i J :
^jAjuUt ajjkj AiLijU J c V l j l ^ U I o U a j j
j a Ja AA£il J ^ J LJJI * ••• - ^11 1-.I ..wrjll
49 118881 7212610
Yo jjiLiJI j a Yo ^ j ajUl j J j i j j j U i J I
(ijlj (jail J f ^ a QJJAAJJ j U j J I j t^UjII
, \^^\^UJ
. (jjlUl
-j -
: JLUlVI j ^ j OUJLLII j x J j j J l
Federal Court of Audit, D
53048
Bonn, Germany,
-:
: ^ u
UUuJi
j l I ^ 1 AeJ ^ " ^ - H ' L j j - A j j i j (TI^LAJU
jUjjJI A.jLiU«VI AuuUI o ^ j ' J i j
j U j J I 4JJLIMUUV1 <AAAAJI ^JAIAJJ
LUjU JcVl jU-UI j l • ' r I ajjj-U LU;I
j l 4 yii ^ U J - i j < J>-UJJ1I J J A J U 4 ft ^Xii
C**-ajl b ^ iJjjU j ^ j L U I AxJ^>JI ^ A I J I
AlUJI J l A - A J I AiUiU J AjbijJJ J c V l
J j i j I I JJu-Ai U ^ i J j j l l i j J j f - O A j l
j £ , «I_1JLAIJ-X SJLJJJ jL^-JI A j U ( j ' L-UJI
O L A J U I I j x JJdaJI ^..lAaa,!! AAJIJII i ^ j i J I
J i ' I a IJAI ^
U J S J I CJLUU-MJXJ ciVlSjJIj o l j l j j J I ^ * a .
j L f U l A U J J i J l J ' U A ^ J J l l 4j iiij'ijJI
j l I ^11 j j j j A i U l l l A i j j - l - u j J I O ^ U J J U I
>DLU»LaJI LOJSA J I AJbUVL < Aj_SJI
j L ^ l ^ l l ^ ^ ^
:Jl-<JUJU JtVI
U U U l j l j i J J j l w*ajj . o L i j U J c V l
iSjUJ.! s.<n I CJUJJJIXJ AJUl C J U J S J I J
'Vjj 4-J.../.jll o l k i U J t J c i^UjJi J c V l
JJJJLLI *• ^ I ••• ' tzSji j i ^^o£ jjA^.ujJ AiJJI
cU+JI (^AAA. J i iiUjVLi o L J U I j iJjJI
^ j j j l l IJJ I Jkii Ax-k^UJI J UjS!JAJ j a
J
J c ijAu *JUjA 4.AJY J I J irti A J J L ajiluJ
i U l j i x j J I J L J U J U I J I Jj--jJI J j ^ l
-5-
iLUJljcVI
J U K J IXX r ^ U a V I 4 - U a
J
j U U i Ala I ^'i I JJAJ j j i c i i j j iiiftin j A
j l 4 _ U U i V U j , ^ L J J I a^lLall : . J ,11
j j j - I o j J l A al .X*i\, aJ-iJ-A o L l j - a l j J a J
j j j i J J c C J J C U J5 j t i l V I AAalj.0 a j j U
a U I I j -^-1 U A o l j I j j i J A J i l j J I CiljAiJl
JcVl jL-j_Ul J c . . ^ (JJj ^UVj
U j U
...JJ a - l \ S . 1 . ..
^LS i j l l l ;jAa-aJJ j U l j i j < j l i j V t ciLuLlx
j j a i<^ "i n iji;ji|] n j j u a f j - a ,« I ' -^ T .,.1 iu{J Jf
j-fi ji.jjijJI j L j i J j * U J I J ^ J J J I J I AALaj
: AJUJI AJUVI AiUjU J c V l J I ^ A I I A.
J i U J I j U j i WJ.AJ I JJj AJ^LiluiVlj A J U V L
I (i^Jj CJ'J'JJ// J
C i b j U l |_^JJJA S j l j l 4--.a .< t ^ JxISll eJA
Sjj_-aj aLJI ^LiuVI ^ • ^ Ij * c U Jjk
. ' ^ j J l JUcVI (JUJ Aji J I
:-i JL-ejVI j A j J o U j l J I j o JjjJJj
Office of the Comptroller and
Auditor General, Head Office
Treasury Block, Dublin Castle,
Dublin 2, Ireland,
? JSS SjIiJI J J
:Jjj:SIVIjjjJI
*
J c iULi
. J U V I A A J I I J C A * A l j i l J.UV AI AljiUl
JJ-AJ j c C J L A A I J l p-* irt fli U
*
J l j x V AJJUIU i j J U AojjA i t j j A J J A J J S U
AJLAIJ-0 SjjUa S j l j l o L U . ^ J u.t'i Jjk
*
A j l i j l l J c V l j L + j J I ^ j f l j-uj j i j j c . i j j j l
S 4^.AIJ CJLLUJI (jLiJVl
. AojSJI J l o V U I JiJ J l a ^ j i j
S j j i V I OLJ-USJJIIJ O ^ U J J J J I JJJ M-flj
:
gjulll
*UMUJJII
JcVl j L ^ - J I ^
j l Jj_*UI j x <jU .
AJUAIJI CIAJ ^IJCI <J>Li/' ajU < i ^
A J c U j i S / / j j j .-JJji// J.S-:...11 ^
J L K A I (j-0 j l i j ^ ^ ^ J
J
^'^ JLxSUil J j J
- Ij'.u J j j l
J j i J I I'l'iSftj I j L a j l • j L a j V I CkAj 4JLAIJ-B
: UJJVI ^ J A JI
J ^ j S a J l j L i i V I j * / Y V A A A I J X ^ 4jL
www.irlgov.ie
Y . . . Ajtfj J I A ^ ^ ^ v iU..ftj'iftCAJUsjiiJi
Jj-i^iJI
Ulj.A.
jjixj
^>AJ jx fAJ\ Jx-J
ijijj
SJ-J-AII S J U U I J AJbUl SjLjl * • • -ii-
YN c J t L U j j , \ \ A j J U I j <J U U i l J A J I
[email protected]
tjlj
^SJJA fcjj. —• i j U V f O U A I J X C U Jjk
016031000 : ^ j j j j
016031010 : ^ L i
. Aob J J I aAJUJ ^ 1
: -J J LUJVI j A j j CJ U J U I j x J j j i
Badan Pemeriksa Keunangan
JlJend
Gator Subroto 31, Jakarta 10210
Indonesia,
iJj-i-A-o j i U j i AJJL J l x : j l j S x j L j j l VI
-:
AAAIJJI
JLJJ U b
(jjlUI j^jilll jlii*^!
.u
-/
j j j U J I ^ U x J j J L U iSLJ ( L U I ^ I J I
iJiU J l ijjUJI A A A I J ^ jji^lUlj j a U l
. J'jI.a" —11 J j f J J AAUJIJ
j j j L U j x AJJ-U f J j - i j J-fJa' J-Ai
SAJL^ c J l S i-,la 7-ljl I j l (jLaiVI cjLjL-a.ljx
-K+62(21)572^0944 : ^ u
[email protected] : jj^SJVi jjjji
www.bpk.go.id -.(^jAji
j L i i i V I c U l j - c l (jft-» i l 4 I iiiML U . !
(jx j ^ l ( J i j j i i i U I AdiSlll AiUS (^JUJ-OJ
J i >^l J J ' Y . . ^ ^ , i ^ ,
ci X\ J
JJII
A-iJcLi j l J j V t o l j U j - a A J J ^ A X AJLAIJ-B
^^J^
jaj-
(JUJJ ^Ul
J 4 .ULi j j j U i j 4 ^ ^ o i i -fc j - i j . f ( j j - i J l l
. JJjijJI jo <iU
jjj-illl
^Ai Y. . \ J-^AA.^
ajij
jjjijJl
4 .rt-. fl j L U
^J-O-A jAJt (JJjj i - U U I AU4II J J j L U l i
M I J - J I A-i-lcLi J«.1 "..• AiLULI o L j _ j j j l I
• (jLaJ^I AAAIJAJ A S J A J I S ....j'.jll j,uotjjJI
• _ry •
J-AA
J
YA JJ
CiULuUI < l J J l J J j i i l l j c JAJ-a abJI
iJaJJI ( j A j J I J j j l J'i.iL, ,,, r - j l x l j i j Ax UJl
j U l j c U J J I SJLAJI CiVjl J l .^w-«u (Jljj
AiUJl j l . ^ ^ 1 J l S L j U U V L JJJ fl 111
. AojiUI o l j U i j i U
4iiLUl JLa^l
jx jljejU
JAAJ
fj
( J j j j ^ - -l-lll i .'.jll j - u L U U a l j l l V I j j j i j
. i ^ L U l j . A _ ^ j S J I S j + ^ V I UAjaljAJ
- • ' • ' ' JLUI . . j J I U l . i l a j j j l j o U J ' j
Ajaljll A S A ^ J A J C JAISJLJ JJJAJI SB I jfl
AS_j
i J c f
jjb
^jiUj
JI.Oif ^LjJI
(Jjyiil
AXJSA JI
J J J . o l j l u j r i j U t J i U j_pOjSJI j L i i V I
li* jJcl
jJj
jliiVI
UJU Q^i A-L^I_>,,J1 J
S J J U I j l J l b u l JJJAJI J L L I LaS
l5jSj-o n x U j J I ••*jl u U j J I I J A j J U LAS
J l x V I ^ I A U U - V I j U i u d A ^ U I Ul AAJU
J l l C A A U I J I - J V I SJIJVI S J J L J A . . . , - I I L
JLJl oVbJI J
U l j U J I ^ ^ I j JJjxV
bul
aj
LxS i
^JLAIJAJ
AJJIJVI o l j (jUj^U AuUjJI CiVLalL (jLuJ
. 4JLJI CIUAIJJJ
JIAI-AI AJc JUjL* /jjiiill
<JUJU (JJjj
rj*^
jij
(MjiJil" jL
jij^^
SJIJVI j o U U laJA J J U J fkUJI jLilVljAC
-6-
j c jkUJI ^LkiJI Sjljl J L J U I J t U j - f l
V j j j j S j J I j . o i U J I J c i j j J t J f jjSjIiJI
SJJLAX J - U U J I ^ L t j j l j j f l -vl J c J J j j a
* ••-•j'ljM o U j U l j j i j J J c ( j U V I AJULU
S j l j l AAJJJ jlj-i-II U - a U A C (^jJUi-u J l
AJI
4 a J fl ->" jJ U ^^IkUl
www.oagnepaI.com.
( j x U j j C L A U J J J AJU/ a j l j j j l jSiJ j '
A A J I f . --y AJLAIJ-A U J + J JJJj ^ ^ ^ V
4-JuLjL-o S j j t I -a >.i.uU n x l J j U l IJA U j - . t
' • 'r' APUJ
j S x j j < S A J U I AJUl ^ I j i J l a U J j j i V l j
I j J i U i i i S j j L i J ^ AjxjSJI
f O ^ J J I j L i i V I c V L j a ^ > j a ^ aUUiVI
j j j L i i A U J i J U l *j-aJlj.eljVI >J>Jaj JJjl-"
^ i j j i i j j i Ul J d S j U i j A j i i u i sjfAVi
ftjUiJI
I j j j i J IAJJJV ^ b J I J ; A I J I J
Cy f i j ' J ^ j ' h ^ J ^ a>*^' ^ ^ ( A
ojJA j i Uil VI Aualjll cwLi ^ 1 >-»jU(
-I ... a I 4_)Ujl J I J i j ft ".11 . . ., ''.JJ
JJVI * j - J I u U U j j . JJJ.J1 J ( i j L U V L
UfllJI J^JLJ j > ^ / j . . ' mil
JAA jfclj:JI ^.^-aJjA; f J j i i j J j H \Y' J L X A I
^Ijil ^ j C J U I ^J^VI J J J jUjJ]
^ V l
: J U ; ^ huil* j j j S j l
JJJ.IJI jJuj JLJI
.^Jjjl
j x V I • IL". j i i AAJLIII A-LIAC - • ^ '".lj
^j
Kodak J I B M .-oLSjUjU
O^J—*U jLlal J A I J J J j j o l fl .iJil U A
'.-J JLUiVI j A j i o U j U ! j j j j j j J J
• JJU
JljLII ^ j iU.ti J l U f l b u V b iJjIJI
Office of the Auditor General
Babar,
Mahal P.O.Box: 13328,
Kadimandu,
Nepal.
•-a SjljVI J
bjLx^clj j j i l i J I ,j,oj.haj KA Lfiiljj A U j u
a l j j j S j U J x U 4JjU.uj
i-A-oba Qa C i U j J j l j J j J
. i J l j j U l AojSJI J J j a
)jrt >rt, •^,."JI
ft A A U I O L V J I I - J - J J A J I IJ-JJ b i j j - f l J l S
:-J J LUtV I JAjj O U j U I (jx JJjJJj
J c J--aLA ^"'1 J - j t b * ^ . A-JSJJ-AVI
Office of the Auditor General
Of Pakistan, Constitution
Avenue,
A J L U J J I Lj-iAjtjS AJLXLA j x J U U U J . A U I
SJIJV L U J l U - j J I j (IUS . j U j S i U i )
9771262798
: Jjj:SJVl j j j J l
[email protected].
Islamabad 44000, Pakistan.
i j u j j j j I l S j 4:JLJ-A U A J J J I L - U J J L A ^ V I
j u j j J c t i U <AxU j a A J S J I S J I AujjJ^I
. jjjj-tSjl J
92519225243 : ^ u
J
AJiljJI U l j j j A
: ^ u
—: I'lLluSL
ULSJVI ^^
•ti-'Jj-
J t V I jl+aJi ctJjVu** ^ J U J J t U U
spaipak @ isbcomsats.net.pk:
»ljjl j j I j A SAC J C 4JJLJ--U j U J J J
: AJIJJI
j j • 1 Sjj LA j j l j - a J l (Jt Jft itilj 4ix.c S j J i
( J A J S A ^Uki J c j l 1 III ^ L J a - i '
^ I J O U I J J U JLx-cVI Aj_«_a^ j a j U l j
A j a j j b S I j x SJSUA t A - J J i U I lSjj_aU
ULW
allj I ULal AujI AJIjjJJI J x U j < J l j J ^
—: J u . ^ A U UiIjA L ( ^
SJUJI L i i j Jl'Liii-Sbll a U ! A A I J I CrAJ
. i j u j U l ijujL AajiJI O U I J A U j A u o i U I
Lxjlj-a 1J •% J-a O J J J U J J U - A . J ( ^
•-•l'l —-II AUiU Li-Joj I j j ' . ••• 'll j a ^'\A
UJJI AjjiSJI iJLSjII j x S j l U J l AiLUVU
JUJLj. Y..\ jj^jlSlY-V^jj_uUu
^ i j i j L i \^vr J
. AJjjJI
L J J I aJ4.AVI A c j f t U I - •• .'.J 4JJLAUI R-t-4.al
O - A I J X J - I iSLilAVIj j l j c l j c J j U - a aLJI
I j - U c j ( j U J j V I ) AJJiUI LSJJXL oLijJJ
< L+l AJUUJI
:_J JLUVI j A j i o U j U l l j a JjjJJ
Contraloria General de la
Republica
Lima, Peru'.
. ^ ^ U j l i V I (JjJJx ,jJa-B
J
Jjl
AXAIJII
•u_Ujjj f
jULiVlj
AJ^IAUI
SJJUUI Uu^ijiij
LJIJAUII
OLLU. -•
JC JJSLJI fjj
JAj
* 11 A A I J I ^j'iS ft b^.i a J. flj
J U I J i Lxila - ,.^'.tl^. A j i a U l o U - A i b J I
, 5113303150 . 5113304119 ; j j - i _ J j
OjJ—bol I j J j - U V I i j j j ~ —it 11 _ r ^ l ' ' I I AX
5113303154
^^jjlj Y . . \ ^ L U Yr ^ j j j j L i J I 4_ajSJI
5II33005I2 I 5113303280 : ^ u
4 j l U U j al
olacefs @ contra-; j j t j : ^ V i JJJJI
*ii ^-AI J l 4 fl ^ J 7^-UjJ
lia IAJ A J J ' 4 j l AJjUil oL_;_AiUUIj
loria.gob.pe
www.contraloria.gob.pe ; tA>*ji
. Y.. \ j J j j N j x f j j j L j U l J jjiliJI
^IJI
L J •;• jl djjJ^
a Jjl M y
J A j x AJLi jjiLflJI JJjJ L i i j
J c Ju J l (jliiVI Aajl *jAA A«AIJX jfcLiJI
/jjlSjii
QA JSl ^ U J I j j j J I JiL^JU.1 J ^ L ^ U ^ I
:5jljyi jj3j>a.JljVlj-5>ll
U.L-.. ~\\ ^ i J A A * . O J - J U
Jlj-VI j l j x J S U I ( J l J j ^ L i V l j AJIjjJJI
jjlSJIj
0L_ajJjJI ( J i i j SJIJVI j J j U j j o L U a - » J l j
a j j - 4 ^ I (j ^ j - . - " A J J o U L i . i . ftll ijA A ^ j j l l
JLa-a J
jfcUJI ^ A J I j J i L J J I UJAJ LX_S . AJjiLi
U U b u j j L j J j j j U / > J --I
4-A:;S1 JijVI j - j j i l JSJJJ:J>J ^LUl U I J I
IAJ j b S A_ij . SJIJVI S J J - ^ ijl>ic O A :
Cji.ia^ll i^jSjJL J L J I A V I j a L j A j J l J I
i j j^iJI j S j j j J j j _ _ J f — J l ' U ' j ^ ' u ^
U U Yo 1 j Ij.a S j - U 4 J J U L U J
i ^ ' i J B'MII JL_J_S i _ i j j j j
(gj"'.,- - J c JUJ I<:II olfli..j-JI A.yiti*. O A I J X
•CJLJ-UJ j L S AJJ ' ^ J O L U I J aUiJI ft^UUI
o L b u j - U L A i x J j l l j ^ U V I j A-JljA_UJI
J.l
njjJI obL.i-Li-a.j a b J I a.jiirt.TiJIj S j L a U l j
Sjljl j x JS J
- • f.j^vtL
AjUabaJI J
I
i _ , I - ^ l l 11..Ub A
. l j • l j . a . J *
• ••.
JLUwl I J . " ... . 7 II I TC^Ljj
iJjixjSJi j j O x j l i i j ^^oY f.ic 4 ..ij.iiLi
j J j j Yl J S j j b J I ^ ^ j SJUI j S j j j S j j J
. \^oY
j S j j j j j j - j j a U I U i l J I US_o ( J U j
^•j ft •> - U A ^ I J I t£jla>J'j iSjyAA,i}\ CyJi
olSJUIj JljxVL i i l j U l ALOJSJI o l i i U I
t^
U c UJAJ JJj J l AiUsVL , (^jiVI AicjiJI
S A I U V I ,JJAX J
I J U C <JjS J l
jLSUS, j ^ j
UUJUAVISJIJIAJSJ
J I U I A L A j - a U l o l L u a A J i l f-noA. AJ>-a.ljx
ji-a—a [ irtjl 4jjl.-j .n
A x U I zi'-j' - — " j l j^bJI j j J I JiUJ-ujI
AaJ i- >LX~ 4 J ^ ^ J tj—U—cj 4_UjjL-iJl
J I AJLUVLJ ^ L i V l j A J I J J U J I AXJSUI
U U l 4JJLJ-UI I - U LAS I A J J U J I O U J M I
. aJA J c <ij3Jx JS OULLUA
O L J - A U I JSJ.A J
SJ—-fc
iiLuVL
o L I III .11 A ^ - ^ j o L j I J I . SjL^^UJIj
"11 ^ V L J ^ J I — I A — J — u j l j j j
j c A*jSJI j j i : j i j vjSil J j L a j j . AoUl
4-i.abJl O I S J I. (11,1 4A.ufcJL ' fj I "/LfJ i i V " j
.7.
j c i_M-UI A-J^ i'l ...I SjLj U j _ f j j
5LI,.- LJI ^ I J I J » c l , A j j U l t l A U U I
V a J j . Y . . \ jjjiSI J
JJjj J - U U U b
u s I ( j U x j S J I (jUiaJIJ C J j ' . i i l I A-LXA j a
S j l j V I oL-ujjLoAj e^^jL-j-x i - S j b U a j j j i a
j l S j i j < JJII-UAJI j x \ O A SJLAJJ L i i j a l j t l
AAJS.JI a A i U U j l L U J I j j j J a l J I M j O
^
Jji fjli
X ^ l j i t u u wJirtift J U x J <JJLJ-UJ
U LiijjacLaSjjiJcLaj L^JI A l j i l l j j l j l
Ifll« >_• Lax jjj-AjSJ!
. • ••>*'.II l j i AJJJ
i-4JJL AxjSJI j U J L J L i j . jjJLiJU .^La
1 - " • •-' I jJjiaJl
t
j j U U L L^juUj j J J l j S J ^ I
'
AAUI
jjJjUJlj
jjJojil
' -"'ll u ' . -• r jjU
J tt'}
" ' • J J '• •'• j u / j J lllll U U U l j U j
o L j l u i x j a j j j l < J U jjbiUa j j j J a j j A - U J J
S J - J U I J A J J I j o U J J - X j ^ j l - u j - a i-.i.rt'i %
i IJ
J U J J I J j j L J U l j l ft irti J J j j ( j j U J I JA
OjJ—al ( J J J I i i j U l I j J ' l ' J * " J
J J j j ^ l j - c V l . ^ J c b ^ l .111 < l i J ( j l l
ijxUaJ ^ 1 J J j A . ^ L i j Aj-ojSaJI o L f j J J
Jsil -fc ft j j j j j I b S . ^1 iLj_-uj /^A_k_UI
J d J x - i J j AJUI ciVLUI j x j j j - J I ALUJIJ
. ijUalJI J l o U j i ^ J i j j
. o l j lft*JI i j u L i j
^ J l r tJ-r?—'^1 J * - ^ l l j - S j S j ^ j j j
J U U U I . AULJJI o U j I J I j l x c l o V b J I
A I I A U I sj^jb-x J c (jj-LlII J
J c ijUjJI i J aJ < J l U i b u V L J U l
(JlSi ^IjlJVI J AJCj l l J^AAJ A X U I j i L i V l j
j J j l l J _ U A J J J J SjljVt j j _ f l j ^ j j j j l j U
A-Uojjj i AxLUI o U j j - U l l
< Jrt i ' J ^ i j
4 i l l -11 . . ^ ^ J L U ! J l A - i b u V L j ^ ^ j j L U I
j L ^ A l l o ^ J ' j S j j j J j j J taflUx ~.l'^*- 4-Uj
JJ-A AJftUUIj o L U i L i V b j x j - x i j x U U t i
<jUj IJSJIJ . ,j«>UVIj JxlSjll J < J J 3 _ U I J
;|;j_j_UJI (jJa—a e b x - j j - AJL-SJJ J c V l
LjJijjA J t (juSU Aajill J j j i i l j l Ul
j j U l j j U u J-A-C. J I A i b U V L j U j - J l j
ajj-iJI e U !• j-i.aJ-A ffAjj " • ' " CAJ / J ' . ' - J I
ftUjj
T f.J4 J.AA.J S j l j V l i j j U ^ J .1 ml J j l j - J - i
2-ijj-i--" c ^ / j J •I'll i j j J - i j ' J j l *j>JjLS
J J j j u^j f . i j U V i j 4
j * JS J t^.""l •'• " J « - * v i J - ^ ( J ^ tSJ^'
U U L Ul I J i L i l JjAa J c l ^
4-j_A.UjJI '"'I J ^ < aJ-=Ojl i S U I j J J U . . ^
oLSibJI J i l U j x J I j UJ j - U J U i j l j i i U
< ^ J j j j j j - J l g-n-S-.>.ftU S ah .111 .-.I .-I Lall
AJU! S j l j j J AJL^JI i i l j i J I f ^ A J
o U i U I (Jt j l J U i U i J b U I (ju S J L U I
o l j b a j l < A J ^ L U I o U j j - U I < <_xjSJI
QiU-a L f U j .-j.rtUI j x JJAAJI J j j U ^
iSjLJuA J AJCJJIJ . • fUlll , LijJU . i.-XT,
. A-JjjJI o b J U l - OUJUALAJI . J U U I
CJA SJJAII J J ' o l j U
LUil S J I A U I r<-UlJ LoS I U j U l j o l j U l l
(Jljj A U J I O L A J U A I I ^ I ^ - - J I A i L u V L
J x - a j j a l j L U I oVj-Jt-o ^L-aJjl J i b i (jx
U i j - a a c j j AxiU i J U t i j i j j i < J U j J U j V
aljlJVI ^J-OJ A i f a j l l FJJV AAUJJL
j S j j A._i-Ai ^ J U I a.ft.i.a ASJ ( S J I J V J J U
jjJI
Jj
AJAJSUI
i SJ
IJU.UJLA-0 J^JS
_-•>-••-. "--'I J --• Jjj
\s\\-\\\\
JIJ . Uili liiljlj L j A ^ i f^Al ^UJI
. W W ^ b |fcUJI ^ I J I U U .-ii^'in A i j U -
l j l l ji.x_iji ^ j j
jiljJlL
A J J ^ I
j ^ l J U i (JJSJV ''••J^J ^ I j i J I j j c l j i l l AJAAJ
. AJUI
o b u j j j ^.A..y j x j j J I UA4J-1.ul j J j
j - JS J
S j l j i U 4 J.l -jjVI ji_f—iJI J c
ft j j J \ QA L j l j i j l o U j U J j - U j l j-AJAJ
: Y*fc• A U [ j j j j l
J l jfcLUI^IJI
jjj2lJI
4Jc "iji^uA i j U - J J l j J U ^JJI ( J A J I JiLi-a
jjj-U^A-UjJ
. ^ U l ^ U i l l j
AXJSJI
, j U j JjljjJ . JI L ^ / J J U I ali j i j
a L U I Aa.1 J l AS.At J - '• -" "il J i a j — a
J u a l j j j l i-xUJI jj_oVI j a A l U I j j j
J^LUil J i j - ' - U j J I i j - A l i l JjJJ J J J A V I
JJS j j j a -H I j i j . j j \ . . . J l j o ( o ) ^oA
ft j j aj J-ijJ JJjiaJ ijA L U I f. UaiJ I j <_ajSJ I
JS j x j j I I U j j - U 4 U L i oJA.t. j i j I j - J j l l
3-Ujj . AJAAII a L J I A-alj-xiJ (JjVI j j j - U I
I o L i S j l - J u J A J J I n >flj U U L I u U J I (jx
j S I.l J i i i ' i j b i j j L j j b i i j u L j l j_a.j-*. J j a
U U I j l j i l l AJUJ-IJX j c AA-J=.LJI o U i A i U I
j l ^jAJ ^ 1 A i i U V I U i l l j f t J j a J I e(^jUxj
,_ij;jj]U j^-JOiu jlJUl j J j j j U ijujjjjjl
S J U I L i i j (JJjj Y. . \ jj_a--ujj J
J I -^..,. t Y\ J
jLLjjII
SJJ I'.l I i J U l A i U J i j j U l
• ' ^ I j ' j j J ' J ^ j ( > Je-^'j '^^ • •
,-.! . ...I.^. t I 4,nS-.fc ft ^ j u n j ^ ^ I j j ijuJJj i - j 'rtI ft
U S I <JLJ-AIJJ AJIJI Jic U s J I
L ^ Uhrt'^j
^J-^ j e j - ^ - ^ l Cy J j ^ l ' J - ^ i ("-'%>
J
AiUUVLAJUl o L U U I J c o L L U j
O U I J J V I J j - a . Si J i l l o i L U a U J I ,jijL4
C J L L U U I ijia-» J f j A J 1 A x U I o L f l j j j U l j
^ U j l J c IJL -xJL-cl a b J I j j J I j 4 - a b ^ l
I , ^Y11 j j Jfl'i)I - , •-' U S 1 ^ ' *j
iJQI
Jljill
** ' ' ^ L I • •• -• 11
ja i-Cj.n,-> ft JSJ jAj-a
. ixUJI S J I J V I J S J U I S J I J V U i i L U I
: JL-a^VI J A j i o U j L J l l j a J j j i
jj_flj j j - i - a J J 4 jiSJI aJj-JI Sjljl J - J I J
AJj . ^ L i i ^^j-x-a-A J l AiUiVL SJIJVI
11787)754-3030 : j
^
1(7871751-6768 : ^ u
JJJJI
* j J I JJj j J j L j j f . U I J i L i C I L S J U O A U U
. JJJAJI S J J A J I j i i m i ( ^ J A I
< JLociU ^ I -'.II- i J i l j l l i j L i j I I Uojkl J c
J c o j S j CiJ-^ .^jJ^' i-Uu Sj^i cilfti% j i j
Oficina del Contralor de
Puerto Rico, San Juan
00936-6069, Puerto Rico.
ocpr ©ocpr.gov.pr. j j j i S J V i JJJJI
www.ocpr.gov.pr. :^jxji
O U A L J I J j ^ ^ jLS J J V I i c j U . 1 c—S
JJLJ S j b U I
Ij-JujL .^lu-A j S j j j j j j j
J
Jt A A AiilUI i c j x U I Ul ' j l j i V I jjU>J
i u - A i - ^ L U I o U j j - U I J J ' I ..I 1 J L J ^
. "SjljVl j j A J j A J O U A J J
J c j S j U j j > l U JLUI . j U I U l
IjJiU
j L u J L L U i SJC j x j j i l ^ J J U U I jaJ
AUiSj iluua o l j IjjJ AJUI o L J x J I (jjfc-^i
t j U l JJJAJI L-iLj 1 AaUJI o b j j U i l
. jlSJxjjJI A j j j ^ ^
J . . . I . .^}\ c i L U J I ^ ^ A A I o j S j j i j
: J J J A ^le.
''jJ'"
^ I j «
f ^ j - J ^ j J j J i I j U l j ^ f S j J j j J (jj-flJL
U A I J X ^ J j l i - u (ju J j U /jJ-uJI (^^
C ^ l j J I J S L U I joJJC J c
•8-
SjLlxx o U j i J c J>.rt-fc|l - J l j J
j j l
UjUa
AajJ Jl JJ ai . WAX ab
Jx_C
^jLllI
aj I jiJjjJ
jjj
ASJJI
^SjJu J
ASjU
j \ (jjAi
I jj-JI
tiiLAjV
Sj^AiU JLA-AII UiiSjllI JJJLJ J C J - C L U
A--jLixeL5l J A JLAJV.I J.1,
U l j U l J c Jft.tjj --.I
olj
-j -^ AiUjiJ LJAII
d _• , ,.l - I I
o L c j - U j I i j i k j J x U LoS • A j t - a l j i l
IJjUuj
oljLj—a < ajj_JI J c Aibijll o U l j ^ l :
JAS
J l AiUuVU AiJijU ^ ^ I . ^ J I . SJIJVI
JJAJ JA *cjtl J c SJAA ajj->^ I fl.laJU-x
JJJS fA I
S j ^ ^ V l j jjj-oj-oUl (JJJLAIJII AJiLflJ...nl
J
Sj-o JU *J '.IJ •••'• f J-i
. ^ULJI
J
J i l j
A^IJAS
U^ IJ j_^UJl jj "(I ll 4Sjuj j-uiUx
\s^'j
Lllojl
JJj jUj WA'X aU Aj»_a.lj_a
cUiljJI
JULAIJI
j J j f J i l j 4 _ j l . j a l j . - J I 4 • i i i i l U |fcbo-JAVI
JJJAJI A U J LXS A*-Aljxil iiiLui O I U J U
JJ-UAVI 4ULi < a U I ^ ^ I J I S J L U " < O L U
OULJJ aAcLi J u l ^j-Aj-> j V I b l
AiLuVL Y . . . J Ift M.jjr\ J ^ j - « U J I j
f > f l a j , J ft'i'i S J J J U I 4 J 1 J L - B J I - - ' - - " J - i j
J AiUjU LJJI SJ^AVL. A k j j l l O U J I A J J
^ oLfljj_Ullj o l j I j j i U JAjx kjLujA J l
u-tjia-j J - J A - S j U J i U b U I
^ U l (Jt oULJI SACLS J - ^ - -
JJAAS
bijJI
>—ijJA J . J
AJ-AIJI
J . jfcJaVI
a j U (^J J j J U U l -JJ ' " ' I Jj-a,
a j j i - J I a j jflftgfll U I A J J O ' i " J j L ( , . i , t j j l
. oLUuJI
j o l«JA J J U U J l o l i - J j u J I
J c J J - U A U J J I O U J U I j a Ajji
IjjJx AAIJJJ < i j l i j i l j i i U i J l j l l
j j j i J UlJjU-a j L U fUiVI J ijlijiJ Ukll
k t * ^ J I i j <JJLLIUI . ' I J " . " I 4 S j J J I _ i j j • " I '
, l ^ A^.alitl BIJVI ijAijA JJJLLO
: AAaljll
: CEO J fiUll g^ljJI yili c^
P.O.B0X: 49, Victoria,
Seychelles.
248324046 : ^ u
^La^V
AJLAJUKI
(JJ "i ...-X jJjJJ
• • • I] " •-! J J i
. .iLUbUijIj^j^iLilj
ijj-« J
Jc
^ ^ • \ ^ i U 4:JLJ-UJ A I J A J J
^ J J l ,j,ft t a j j f j A j j / J A J A \ i_t«l.
L i U j I A J S j a ^ j U j i j J . . . i l j S i JAAjS
US-o J LAjJj_a IjjJ . YT. .. .. . >JJJJ \ ^ J
A A J J J c J j - * ^ ^ \ ^ V ^ ^ U AUaJl^^jiJJ
f Ull ^ I J I U U 4.A^jU J ^.Ul J^IJI
\^AY
a U I A A I J I J I a c j l ,_fXJxjJ / j _ U I aJ-L
^ U i j j L a U l jfcjUl J j - j j j j J t S J I
S j l j U J L . f c r t ' V I j _ A j j JJJ a 111 J
4_i_uu
: JjjiSIVIjjjJ!
[email protected].
wA—iLUI i j u j j j j J l S - j j J U l j j 4 _ A _ O L A JA
^-UjJIj < AiljjJIj AJiUUujVI AJLAA U J ^ J
' -'J-'*^ VJ*'?
us
. A j ^ l j jfcUJI J. UaiJI J L I A S • • - < - I I J J . 1
: ^ J * ^ \ (JJUJ
U S j j i l i_ijla. A x x U j a
W\. f.[c
\^A•\ ^ b J V I
i l a - a S ajLaScI aJ
: JU^VI JAjj oUjUl jx Alj
Office of the Auditor-General,
Pretoria 0001,
South Africa.
27112)42684018239 : j
AX S«ljj oLiilc AAUU AJlU 4.SjU-ui j l IxS
• J y AjbijU J c i l jL-fl_aJI U U J
Q^jAjLillj t j U i l j I I J L U l l • -I-- •^i j x JS
i j j j j l j l ^ I j j Sjljl J Iji.i >*ij I j j j L U j j l
I-flj IrtjU i S i l j l U l j U J I ( j A i l j j ^ j j l i ^ A j
^ j ijjJj4JI AAJSUI LaUjJ ^ 1 U j ^ l l j
. J - J A 1 I J l Aojj
LJJI AJLjiVI SJ4AVL i -^ .^^11 ^ I j J I
JAAUA
Ul
j j j j La^ , A.jjk'.VI A J J L iUaLJI i j U j U
- • - j ' ./ A J "ill
L b ^ - i J I 4jjA!i J J L O X 5" J J •*' " L - U J I j b f l - U I
C E O S * .••*'•! U U L
^
j j - J j j 4 - J U L 1 A * j l j * ••• -
27(12142618256 : ^ u
J I
L U J I 4JJLU.U • flij] • LoS ( * •-.- W I J " . " ' ' I
al)
" -^ • •'.^ * ' 1 i • - - I • , , V l d •'. .11 . I I - . " ...1
J
AJUIJI AJUJU LJJI SJ^AVI
: JJJJSJVI JJJJI
auditgen @ gasa.co.za.
www.agsa.co.za
j i l x j j I JxC l^JI-Sj JIJJ 4..i..ij-a J I ALJAJ
: ^jxjl
^5j_cj ^ j j Y . . Y j j l j - U J j S J I j A - U l j
i — a U I o U j L U J Jj->.<ajJI j j - w U J 4JJL.JL5
. AaLJI ^-,'•^11 A u U L A j j l L l l
i j u U S j - l i U |j.a_ulj-l..-VI U L U J I eLfil
oUUlaVI(Jt jUa.Aij. Y..r- Y..\
U U ^ A J j J j i I 4J J LAW S j j i J L i i j j
*SjAt ^
J iSjjji
'" j o
oijj
- • -j'' /
11 j S - u
Aij. ^^^v ^.u j JJJJJA
Oxji
AJjJlAciU Jjj-a j j J , ^Ux
-.J L A S i c i L U I
J l SjLlox
A x j i
J J J ( *"- "-' 1 4j3.i.ujl-aj S j J - U ^ J I o b j ] •' I
Jj-uAAJ J x j JJAA 4 -t. flirt Y 0 I ^.A. yj^ J J
J* • , . a ,—I • . . .fcI ^ ^ 1 ^ -fc
I J ; It- ^ 1 o U j k U J J j - ^ J J A U L U I
j-^l
\ • f
AudU I A U I I i i J J J A O L J A J CIJAI aWI
' t i t A a J • '•. I 1 - | * • " % *
AJiSAj i-^iJUl o V b S j J I j c c J U i
6'^^' '-bJ>^j J^J—J' Cy
^ j j _ m
J^
UJUI
AIJI
t j j i j V i j J L J J I jfccji j U j _ i j
. * .-'•'il I j j j l j u l I
a b l J I J i L i o l j J U aJ-C o J - i J i J - i j
j f t Irt I ( ^ J U C J X A I I i j u j j L u J I j j j j J l ( j - U U l
•- • J c JAJU j^JJIj <JAIA1I A A A I J J I
a j U l j jjtxJ j j j j o j c 1 a j j J - c t S j i l e L U i l
j j U UJJS J S J A I J U UitSx J i L i j a j J a j
< j - - ' " j A - u i J I J x U l o U j - o ^ A — o iJSj-A
^ '
CJJ^ ^ J < J ^ j - « ^ l i->-j-UjSJI
• - A I J I A S A j - a ,j.ij—aJjSJI .UJo I U 1 y ' l
JJAAIJII AXUI j i j
U A ^ J I j J j - f j Y . . . j j j l S I J ( j j A i ftj-x
iSjUJI
jflUl iJbiJI J i U wjiSil I4JJJ J l j , j ^
UiiU jjAAjUl
AJUI ajljVt o l j L f r i A ^ U U I j Axlj-.iiill
U L i i - J J I ,j.ulj j - i j i - i L L i I A-u-LjJI
J l ^^jSUI ola-JJ JJJ . ftAaUl oLVjJI
. Sjlill i^jia.
AJ-JSJI J a-al-i..j...M AJ4JJ.I IJA J l 4JJLA.I.U
j ...I I .,.11 j j j U * A i i S i l S , ^ l X \ l a L J I i J a J j
,jUj
<^AJA
lu-o-LA 1 US I Uijja 1 i_rj—• ' Y . • • JJJJJ ^J
: < £ i j j * i \ S j a ^ l (=.LVjll
/ i j . i i l l J j j - a V I jfcUl J ^ I J I ^ L i
J
•
^jJiJiJ
J l UiL-UVL . U _ U J A J J I J I J I AUIJ-.J>J
A J J U I 4SLkA _&j-ajj / J A U I I j j AJJ
A i t i - i i l oVLULI J <_i_aUil ^jAjij-j-ijJ
AJAA J
u i j A J c o U j j j m o j S j j i j AJLAIJXU
K P M G J w j j j j - x >^.iil -fc ft<
-9-
JJVI U a i J
»IJVI j c
A A X J I f(jliJI |fcUJU L-aUJI
oUL-u
I - X .1 J , J a -.11 a - ^
L-a.S
w w w . g a o . g o v : ^ j A J c VUJJI
A k U V I A i l S : J l A i L u V L oUL^JJa-VI
•
J L : ^ J J i ; ^ (fcUJJ ^ i j i , A ^ j ^ i
AuUL ...iSil 4iaA (^JJI ajisll ^ j A o U U I
o U j - U j x j a-fl.J j j i l j j i j j j j l j l j i V I 4 - i i b j
#)jyf jijSi jj-t^ ^uii ^'jii
ij^
rY..\f.U^LJLtj
- < - J ' - -^1
. ajiiil
^j'tSft jAhdi AJLUiJI (jjCjJl U J j l c
LoS < A c j U j I A I A J I J U . V I UlAiVUelijiJ
YV J f i L U I ^ I j l l
t _ j S i l o l t fljj I . " J I J I-J a t l l ^ — J » *: •••I
J U l ^LJJI y.L_Ulj J J V I j j j - L i j - l j - U
a S U UJSJJ , J - X ^ J c
J I A J L U V L J . Y . . r JUIjfcLUJUuUJU
^ I J I ^jjSx j l j j j - U l l ^o^jl j J j Y. . \
^JSJJAVI • .«-*,llj ^jujAJjSJI aUI i'" -'J. -'.-^
- T . .Y U A U I J I ^ V I <LiJ] A I A J I S^jUll
J j j - x V I ^^JAJLJIJ ijMjUjSil ^ J U AJ ^LJJI
ujJjLa-a j l LxS < j i l J L J A U U I j S j J
. Y..V
j-il' A U iCLj j . - U L i A j L u a U l A A I J I I
ftji^l
ftJA
Liil
j d V I (JJjJ iJjiAo AjjUJ J l (Jjuajil S j j S J I
i J U l jfciljill Ui.1 JJjilll Jx-JU US
J l ^ L J I JiLU A £ 1 \ J - 6 . t^jl a J j
j-aVt J j - a J J-Sj j V I U l ( J U i J L C»L j i
J-SI tjJJIj Y . . \ ^ L U jfcLjJI ^ 1 J l U l l
J A J W LAX J j V j j u > J ; ^ ^ j ^ fri*-* j - i J - i *
U U i l l » j i J a J j l J A U j A J i frL-Uill J l
ajl .111 J ^ j V j j JS J A JVJJ ^ ^ jsujt
Aojill ^^jSUI J c ^iUVI jSxjj . '<cj*xj
. UbaiLi^ ajc J i u J l l ^ A I J I
d • ^ • ^ l - 4.UJ abJI A-alJI jAwal LoS
A.. U U l ujsii JUfc.:i bx-S.
fAZ i b i s A i . J J l A j U i V L J J j i J I JA
J l AAAALI < M , ^ U 1 O U A A I I j j j L l l •IJA.I
J U I ^ L J J AJSLUIJBIOVI j j j L i J u - i > — J
Jlj-A JAAJJ J l AiLuVL U l j U l l i^JLJlj
news.find law.com/hdocs/docs/
gao/wlkrchny 022202 cmp.pdf.
J U I f L j J I J j l AIU J l U i b u V U Y . . \
._jSil I I • lAj J l l oUj—yUlt j * zv^
ULS-a ( j i j I . Y. . Y J j j . j l ^ \ ^_Jj
jjUfc JAJ Jijj ^^^v jm
lji J
. Y..r
: oijIiVI fij-i^Jc
-^ti ^
^Uii i , ..MU
IjSjx U A i l L a l c j U i l abJI ^ I j l l
AJUJI J k a U I U i l J I Ai-Ui j l F U A U K V I
j U U U I jA JS J c J j Irt J l j S x j j
..llill JSAS I j U l j . Y..N J l i l (fcUJI A;U^
: cV' J ^ Cy
www.gao.gov/audit.htm.
^ 1 i j x l j j l (tiljAiU A « j j U I LLaU^VI j «
.l^^lUj j j j U i J ,_pCjU I j IJJAJI cUJ
J i l j ji'it.!.* Y. . ^ ^Lc j j j S J j U a j j
l U S n a U j l u j I J c JjiJ U J J i • b j i ijuJJjH
a L J I o l j L - a j l J A O L _ * J A - A ^.irtj (tM-A
J^
J i L i Cy AtjJiJ S j j i r t j o x J j J J I j j^fA^UI
A A I ^ U I 4 Jfl fl .tll
U U I J l AiL-iVLj J j V l j A t L U I j j j L i :
a J i iJjA o U j U l j x jjJA j i ' j J • a l U i J I
. ^UJI A - A I J I IUSA iJjA
. JlXJAUJ 1 N i j j OtUjJ
-la
J A A ^J I L f j j - U j I jSxjV 4..U U AJIJJ U
. U L j J A J J j i i J J — J l S j l j j 0,%.'i a J — i j
\A
f^
j i j I a U I AAIJII
UJJ ^j_j.S Y . . Y
-ujia^jL UiJtf<
f r <fl-*-tii>^* tr-»>Sjfcii J[i>
^!>
. • ' ^ ' 4 j j j L U U u - * J *.'^ ( 4 j " " ' * j * " " j """F ' ^ i J ' ^ ' / • ^ H ^
j j A j S J I J j j l J I j j j l U eljl <JLA1J-O a U I ^ A I J I I WIISJI ^jj-al
^
. j i j u J U J I ^ , w \ K ^y^A^j r^ ^
^
MtjUUI ^L^^
U
«_il fr—?.ljUti
ijLaijii o i u j i j I ^ ^ ^ ^ j
U L U f *AJAA o V U a j c O I J J I J J I
^ ^ j i l J j J t I ijuAjjJ ( J J 4U-UIJJ 4 A J A 1 U I k J U V I j .1 h'lll 4 j u U
J j j j A i bj-UjJl i i a U l ^ 1 j . ^ 1 r JS i-La-^ljU-VI i i k i U I
i L u i j o SjULix oiUj-aJ i j > I'^ijO-uVi i m j i ji-ujj < ^jSaJi
a l j U V I j U a _ ^ j j j A J U l ftjljl J
^Sa—ill Uj-fl.^ (JJjj • ^JJjJH
A A A I J I I J l : ^ L J o j - i i l JJJ < AJUI a j l j j j c a j j L U I o l j U i j V L
. J j j J J I A j l L l ^ j c U.J=.LJI A J U I J l j U l j - JS j a A_;_Ja.VI
. W W f A i jfcij jfcUJl ^ I j i l U S i y ; j l j V I j j j i J I
. j j j i U I j o i i U I o l j j J U j < AJJAVI iloJJ t 5 j i V I O L U L J A V I
JJ-.U j o U j l j U i l i b a j U J j j l J I j j •'. • •^ J
A I ^ I S J U I j i U ,_JAJJJJI
Sjft l'll..11 J ^ L J I j l
: .JloA^I
Jl..-:.,-! o U U — J AijiJI AUajJI --I ••.Ij.-.U L i i j i^uia-VI i i U I
( J U I J U U I ftjljj U L S I j l U ,y>AA O u a l j i l o i A + J - - l
AIAAJ I o U L i _ U L A—oLill AJUI S j l j j o b L J i j I j - S j i . i L U I
I - M J u^?'iJLHJ' i ^ J J I J j j - U I j j J i - o j ' j J J j (j^^dJJiJI tfJ-S.>LI
U j - ^ j-A*ij J j A o O J . ( ^ UA4J—jJ J l JJLuJjJI ^lj-fc"i •••I 5jJj--o
iJU J
U l . i^jUVI i ^ j j V I o i U U I JJLAX J
S j j j - u i (JJJ tjJjLjU b i U i j l jS_0J J j J c < i J j I J I J
J J
j c S j j L - U I o l j L i j V l j j J I j l J I JJj J
t j A j j j J I iJjjSJI
LOJ j U j - J I U I j i l j o l j l j - i J
. AJUl
( j A l U Jj-aj
ftjljj
j j j l - o 4JAJIJJ_I-.IJ u l j i l J c Ailjj AUiiS A I A I J I I o j S j jSj
j c J l j O b LJlcj jjJJLflJl ( ^ L L J A L U I iiox. J c J j . r t J l
LaijU . ^ j S J I J j j l J I i j > U o j j l L J J
J c i i U J I J l A A U I JAJ j i V l U U J I J C L J ^ j j U l j a J J U I
aJAa-a ^
La-S J j j l J I
i .ijjtj ••• " i j U J : : i U U I ftjljj (jc ftjjL-UI oljl—>xjVlj j j i U i i l
l j l ^ j U J I I j i j f U b a j L t j . ,_jAjjjJI ijjjSU i J j J I i x U I o U
-: J
jjjiUI
. U i U j l w*ajj < S J J J U i a j j O i j a j U |j.3JjjJI <ij_)SJI o i l S b
jSxAJ I J I A A i j S J I AXJSAU Jlj-aVI j j l j J j L a . - i J c S A C L U I
J J S J U ajU LJJLUJI A A L U . j c f^LJI AjAfljJI oLLfljiJI j U a
«
jl
UjflJI I j i j i - a J j j J ^ J • A L L J I U I AJUI o U l j l I V L i aUjII j o
jjtUJI j l VI ^ j L U I l j i i j A A , j o j - i J l f l j U U J A V I i i a U L
(.Sjluix j a J j j i x j U l j x ^ jAja. J j b j j j j J I JaA* j l .-*aj
U b J I j \ jj-JiJ i L U I J l l 11.1.1 A-UJU-JJ j j j l U I JSJ-JJ A X U I
. 5jUli.lJjlljjLUJI
. J L J I l j i A^AIJI
a j U j I SAJAC \ j j i S^La aJ4Al j o U 4 _ I J A V I o i L U I . ^ I J J A I
LfJI ((j^'iLH ^JJ^ J>i^. ^ J ' j ^ J - ^ ) ( J J ^ J i > ^ J j ' f^ •"-»
._jb.-^ j n (JJjj ^^^•^ J J U J^^AJjJJI^J.aJSJl J j j j j i J J A U >
.OiLUI J j U O U I J — J iJLjJI AijiJI o U L U J l i i j l ^ l j i j
T. ^ j j j j j i 4 m i •-l'l.' J-flj. ^*^^o ^lUJ AJJSJII A X J S J I J;_LJJI
S J U U I O I J J I j a a l j l I f l i - o j J i J U - l < i j ' J I AJcU i j ^ j f l'-^'tjfcJC
d j j t ^ ^ i i j i j f L - j l j A j ^ <^J->S j > U Y. i j " \ J I j A Y . . . j J j j
*
J l f j - J j i L ALaJjx o U j J j u ^ j i J t f j j j U l j o o l i J U L j <
j i ^ - t - l \ ^ ^ ^ ^ u A-JLJJI AJJIJI O A J J ; J-JJ • J t j - ^ ^ J J J
i_o-Ja O-U Y. . \ a U ijLfl-ljj . Y. Y . a U J J I A J.UI J
*
f.j_Sj J J i ,jA~ijJi Ifj - S j l l (JUI J l o i U a U l JC . . a U U
. jUjJI
JJAJU!
J j j - j ; U J S J I wij-fl-lUj J A J A j V j j j j U V - J I j A j j A l U I
- : AJLJI i J U V I aUUluil f j LftS
J U L j O J I j a (^iljJI (jSJiJ J A ^ j A j U ^ U J j ^ l J l j j j J J I
jjAuU
, J j i j j U I J J LuAuiV I J c
^^ajjjJI
tjjSjll
JjJIj
LJUI Sjljj
Sjljl jJJu
Ji
{\)
? AilS a j l j l ( j A j j j l I I ( ^ j S J I J j j f i
JiJU JULO-JVI SJIJI IJ-J—L; f
W\K f j . QA JJUJ j a JjVI J j
O U L L U L A l i i U ^ j j - o j j j j J U l A J C ^ U I JSj_flJI j i U
S j l j V I j c i J j U o S j a j J I J t JJUJ (JlJI J i l j i l x x J l a S J A J S U J S J I I
(Y)
S i j j i J I o U U U I j i i U I JIJJ—JV A U J J I
;Ua-llj , J j j U l i^ajljlMjVI iliiaJI . o l j U l i " V I i i i i a l A J U I
S 4 : j l j l AUSj j j j l U ! J j l (jc j U j J I ^ i l j I f O t ^ j - J J l
(Y)
i L U I Jl'.-:,,.V U ^ j l l oLUUl=.VL i ^ j A . Ifli j n-%j JaVI iJJa
J c CiyaLjJI j j A l ^ j J j j j U l o ^ ^ i l U ' u ^ J ^ ' ( i j U U I ^ b U j
: liili.
m
iilS j t i J j U l l bjjfl-oj aAa.j J X A H i i J a J I ft J^JJ ^ j S J I J j j l J I
Jii ^ J ^ J L J I (J-»JSUI J J L U J I ( J J U U ^^.UJL^VI U J U ' J
. J ^ V I iLjia 4jlj"fl-|,i.n S j l i J l ^ j l j l f n J l i i i U i l
j j i l i JSjl JJJ < JjjlaJI ^ J l J c j j j J l i i j l j l t AUc J
: JUIAlJa
J L I jS-aj iliLa_a . U J I j j j j l U l Sjljl iJLLI SjjIj J l j j j l U I
*
l^jSjil J J I jJJuJ • L*e i i j L i i l j j j L j c OIJUILUJVI ^ L A I If AX
i'..-~ai l^-j^\ l A l J J J J U I iai.'.-iiiilj j l L U I J t . ^ y A j
. j j j i U l i U U J I a j l j V l j c J j U x AJLLI S j l j j j c ijLJL
jUS j a iiiU ^ CJJA J I oiLLSilj j l j j V I QA O L U I I ^ ^ ^ ^J j i i
f
Jilix-o I_.LU*A LflJ ^
LaS t ^ j S j l l (JJll SJCUJXJ j j o j i ; jjJJI tja-jLJI j L J j - V I (JjJjx
ijUl
oiLA— AJ>—a jo UUi jiaJI
ol+JI JJ ja ALAJUI
A-UI ^Ji-aj isj-j^
AJUl Sjljj JU > iLiLJI Jc ijj^VI
J t - l ' - ~ - -I --^j -•• J J . AiJjJI AAXJSJI j j j j J I JIA— J
fx LS
J
jjjlUI
. iJjjiJI j J . Aijljil'jAcJ i j j ; J JoSi oil.rtVlt I
dAL (jULJI
iULj^x. JUL
Aij
O j l i ^ ^ t a ( . l A i l ^ l jfcJC J l j U J j l w = U ^ j J I U l , L L J U ^ I
. J U I ^-.'--.-••j i^jll J L i i l S j l j l j^Uil j U < * A I J H J t
OJA J l oiLliil
•^ tIj j j j j U l CiLL-A jjciai f
i U J b AJAAJI O U U V I J AJUI j l j j i U A J _ U I L . tfJ^jLI J U I
.^\..x- j j j JJUI Sjljju ( s J ^ j i A A AojiUI O i U U I AilS iAAljft
^
UibJI
J i J j j i J I iJaUiVI j c Ao.a.UII J l j - . V L i i L i I a V I | f c l j U a j U
f^Cyj
J t J j a J f I .jJlSill ^jifcii U J ^ J i l i j o Sjjuaj y A - J l j O l j j j l - o
.11-
^ A A x J J U J 4 j u L l x j j U l i l j i a L i i l a j i JA j U I J J U J
JO-UAJJ
. ULS (Jlj J c b j j r U j
. O U J A J I j_j-ajixj i^^jSJJ J l J ) j u J j i j J I JjJJjj A i A j l i J I o U o i J '
j a AJUJI ^
o L - U L i J l Sj-c J
J * ^ ' - j ^ h J j i ' ' J j - U J ' j - AJJ' A U J J L ^ j f i J/J J*JJ
J U j j_i t j j S j i J j J I j L S j
o L i J j J j A J I A I ^Jixx ^ I j j l Uba. J I AJUt S j l j j J l j j j i - l J I j a
jj'Uirtll /fcfl ..ll O I A U , j . i j U i Sjljl J L U J J A J U I jLo-duiVI (_jjjjx
j l . "ij I A U U I SJIJVI) J j l l jLUUuVI ^ j j j - a j x A^-u-oU
• J ^ J ^ J i j ^ ^ Cy i J l f J I i i u J L SjljjJI
a ".'I LaS
J J I ,j*AiLflIlj J J J U I ^J-iJ A-UUJJIJJJLUI L I .-.-•,,.! ^
jjj
j i i «.j-aj U I a J I j V I jfcfl 4 IlU j L O i L a j i U I Aflj.uVI O I J U J j a f I J A I
jjLuax SAC j x eljVI AJLA I J-o oUlxc j o UJLA AILB-C J i J c j • L'.~
o l j i o C ^ j - u u j c i J j l U I A J U I / J j j j - J I J A Ifl-aj L j j l J
U l j i l j O U J A V I ( J i L i x j U j j L i J I ^ ^ j . V i M j i j U j J I oljljiJLS
JlJI j i j
j j — J I S j l j L J A I I I,-ft, J flj -1] •••'! (JJjJ J-USS AIJ-JLO > L i j - j •"VI
* j ' a J ( > JS £.^11=1 i " J i j i — j U j A <Jc j i j I U j o U L i j V l j J J V I
f I J J I J L U J J J Ai,.i.n.i A-a o L i L i S l SJC a l j j l a j j i i a J l i i t
J i l j l
AuOjiJI i A t i l j AJJUJ JJJLAO jO ftJjjAJ j j U J t (f j S J I JjjJIj AJUl
J u <jLi a f ^ V I o l j i L u J A J i l J l SjLalJI J j o U L U I ^ J J - " j - j ••'^'
. j j j i i l L i U i J I U I J A I I j a jjiSJI J c IjSj UJc j J U l tfoUl
S j l j l J A L U (JJj J l i i L U l j S j i S U a U l j i a l S S j i - u U U I J A ajLolujVI
i j i b h j x SjAwLfi m i l KA j U L i - a j A C J S . u » (.fj S J I (iJjJU J L O - J - U J V I
:^\J^\
J i U j o A A C J o b j j l h i h A KAJ 4 j - A j L i I I o l j Lfl !M I I . V I S J I J I o l S j - i
i i U l i l t^iliJIj oLiUSil U l i x J c Aijjll (JJj J jSji Ull
*
UjjJsJI Lojflj j i ^ j i jjjisJL Li^Uilio f i ,;UJI Q^'^j-'tfjl jUJuJL
. O U I A J V I (JJ
jba-kJ-ujI ( f j J A x J L J J U I j l c AxLflJI O I J L J U V I i j i j U J-AJJ
J J J A i A j L i l l O U J U I yXji-o j o a j L a U u V l j S j L L i l l a j l j L A i i a j l l
A J D J V I J jLa.iL.jVI oULaC S j l j l J
i S j U l S j j i j A A A Lflla j U A j L i
jSJj Jaii j * x i l U I .Jt AjjfciV ,juJ J I j J c jjSjiJI U l U j x L j l i l
i j U j J I j J j j tfj - S j i l J j J L J U U V L ^IjJJVIj PIJVI f ^ J UajiUI
A * A I J I A U C j j i l j LflJ oAJ jJJI ^ L U V I j J*.LUJJI Aajj j U J L,ijl
o L U U l U J I S ^ j o l j l ftJiJ.iiiVI i j U j j (f J._LJ.'jJI j j j i J I j U l i l J I
Lfl-^ljjOujI j O - u J A J U ^ I J I i J x j i J i l U tf j i l J j x l j o JIJJ LOC U I
JljS JJI
jSaJ LaS J f^fji'
oLxLUla (_,L.UA JC JSJ J jl) AJAJJJIJ
. j J j i l J L S J J ' J J J KJISIJJ I'fcT.f'.Sl'm j ' l - j l - 1 , 1 ,
UU J U I Jjj.*^ J c " j i L i c JSJij" A J J L U I J C iSjJJI SjAJA J l
: S j L l ^ t jMatlc
4jii-Ax j x U-JJIjI J> j l AiLUx LAJLUCL tfjjSJI oLSjUJb (JJAJJ
lfl .uVI A^ j i t-ijA J S A C L U I J C LflJjjix (JJjSj AJUI (jljjVI
SjljV
f i U U l LfjiVI OLSJAUI ^ ( J i U I pLiJJVI LLii j x i J U AAJJJ
J j j U - J I (i>U-o a j l j l J
JjliJ/
r
aLolaVJ -LlJ jJSJ KA JLLJOU
SJ..iftnifl
JaLU
&j'^
'^•^ f*i3
AJULJ I J ^ J ^
Cy^ aUij tJuJU tfjSJI JuIl aLii • •••
* t J - a : A-S J J I (jj-xSIl i . j I x U I j L L U I
t > J J ^ ^ ' • ^ ' J ° ^ ^ l ± A ^ j H O L C I J J V I J t j A j j j J I (^jSaJ/
J i l l U U j J I SjLLiil (Jxljc AfllSl JxlS ^^JJJA «IJAL (JJI aLi J U J
. i_iJlSIjl J j a j j aJ j a j
. AJJIJI j t a l i x j jLaliVI j i a l i x j j j U l j L l i x S Ija'..^.
:oU&:^lj^LUll
*
o l j l U I 4ftA J J - U U j c 4_ajLjl j J s L i l l ,—i j j U l
4Uft-.llJctfj—SJI (JUl JUJI A J ^ ^ O J J N^^AjfcU J
Ul
^
J
\ W ^ j f c l c ^ j i J U l j l j j V I AkiAxJ J j ( j J I ( >
JclialiJ/jY.
j-LLi-aj
. - j • ..V I j l ' •••IJ SjjliJI JLAJ.M I J U J U I J * - - . J J U J 4- y •'• '• AjUl
U L I A I J i ; , j U J ' J U f l AA-I11 S J L - U j L L i * ( j f l i j L U V I j L L i x
J A J ^ J J J Y . . \ ^ U J j j Y . ^ i e ^ - - ' f^U J J ^ J Y o U i L l i V I
(JJjj ijjSjj) JLj-ajVL t f j ^ J ' ' ^ l f j i ; di'j J J . ^ U I j j l L eUjJI
J
JUll LflSJlaj j J I ^..^—iU S J A U I I oLflUL ( J L i i l JSU LUjji_o
All VI ajLjJI j i U U j i J-iJaJ aO J "Ul XAj . Jttii j - Y n J A
J f l j l i l ^-.i..i.'ill '• * •^"^ll j c b l < 4-j^j.a 4iAaJ,l uLjjJI j I'l l l U l j
LfjLx o i U L i J 4j ^ 1 o l
J t l i i «:LJI j b A — l i j u U i b l i V I j c U I J A J V I j - i i j - x J-JU tf j j l
SJUI j k L i x j J .L'.lI j l i U x jc-Aj j j . a U ktjilUI o l j i j j - U l j L L i x )
. j l l • '1':^ -J (JljSj (jlj..^VI jLLUa)
^ ^ u ^ b J U A I j i U / S j o jjjjjiJ^i u i j i b jis j i i i i ^ m i
jJaLill AilS J x U 1 ^ AJJIJVI j L L i i l Ul ( i J j j U l j L l i x j J j U l
f j J j i i d^jLUI A U J V L 4:I1JLUI j j j i U I Sjljl uJISj p . A i i i I j i j
. i J U J J t al o i l s AJU tf ja.^'
U i j ^ j l l I J U I iij-a. j o j j - « J I j l i L i - a J l j i U I J U J J
. AJjjJI jilJI j j j U . u a t f j j j A j j j l a j c bjjfl'iJ
O J J I j i j - a j S J I J j j U J I J I J X I J i U J I SjljjJI j l U i J J S I j i J
J c l J U A J j L i L i i l A^-a-IJ Ajj-iji^AA O U I J A I t f j S j l l J u l
J i ^^11 j l j _ u i V I j c U l (Jj-j-oVlj A L O U I KiJjJ a L a l , j . o L i a L x J j l
jJU-u j l c j i a L i i l (JjJiJ J l J L O J I U V I S J I J I U j f l l j . J U J A J j l a j A w .
J j i a j c Ifljlc SjJajUl a j j j J-tA J S * b Jx-al i-f-t J;/^ y i U j ( J
U i l j i a L i x l J a U t f j U x a l j i l u . 1 j l AJ J j A a J j l j l c j l J i j l a J J U
A J U I S j l j j Aj^jUJljJ-uil .J-SJJIJ i U i U I AiLijJI S j 4 - a l j i j J i j - i J I
j x AAJI j L i I j S i j . 4i JAAA J t l J l J U L Jj_uQjU L^JjU jSxj
, J L J I aLal j i s L i i l j x ( j o j J I S J U J j j l J I j j j i . r t S j l j L
j U l i x j i j j I j V I j J U m i j t VI 4Slj Aa J LflJi AJJV j j U l jlaLix
iiaUl
j j J L,ft flU j U I Ju AjLi A J J - J I JJLJJI J C j l J j j V J ! Aij-*uJI
4_4JLUA J I • »1 I J..a'.' Lfljl t f j - S J I J l J I A j L i j j S j l j l j j - j j j
. jl<UVI
aUii j U AikiUI J J J U J I jjJuUt J c j j j U U I isjjjA o U j U
j * i U J I oijJ! J a j j j U iSJ=H LS-^' J j j l ? ' ' j j j J - o j o l i j l l j SJIJVI
: ^jUJl OUJ^I ^ J U
J o l j J I j c I J A U jlSVI oUUUI ^ JAAJ t^jJI tfj S J I JlJI J i l j
. t j j i V t AJUJJ
jo
jlS-aVt
jjS JAJL t^jSJI
JJL
jLalUVl
Sjlj)
*
aLii J A J
AicjiJI j j i J I a l j i l w j i j o b l j j V l j oLLuUI AJJJ-O AiLull jJaLill
12-
j l ( A j i j U l A A U I ) I A J I •-ja':) AajV j j S J U LLAAI AI^LAJI S J U J I
. jJUJi i-jLuU 4.jlji"iiiil aj tf JJl (4^x.u<VI AaUI)
iiSa^i-JI J j l j c o L U J - U J t f j S J I (JJI i»>i-V AjLa j « j
AtAjSJI OIJIJVI J j i jA i c j U j I oLfjAjltl KA j J a J U>u*
Juii J i l j j j j x A x j i i U i J U I A-o i i i i j i x JIjS (jjSiu lfljl LoS
ijLijII o i l l IftirtAu> AiUl j o JJAAII aLUJI J U j j U f i j a j tfjSjII
j S J I j x ^jU Ajlj J l j l j U l i JU>b" J j U J ^ } s j d l A^^AJIJU-VI
. AIAJIJUUVI i i ^ i U I aljiUuV AtjLmVI ^UlJt ajjiS
• nJJjJL J j l J I j-aU i U J j i j x S J A U I U i l j J I
J a L i l l AiLijj SJIJV U U . ^Lkl ^ U j j tf j S J I «JuJI f Li AJJ
JJJUJI jjSLSliUUi.oiLjUit5l^'.>?'^*^^'*-»'JLJr2H ' - ^
J l l >LflII (.^UJJ I J A I * Lxji 4JljAi U l j - U oijJI i j U J j i i LAS
J
O I J U I I . M I a U ' A L A J U I SACLUI J l c j U I L aLa JJjij <J ••••^ -^-^
j j j j U l j a J l j x l a l j i j . i . l ' ' I j A Cy (.f?tSJ->*^' jL-aSiVU A j l i J I
S J C L J I a j i j ,_^l J j J j l j i LlaJJSI j J l j J U i i J I j a - U l j Afl-^VI
i-JUl S j l j j fSJ f j j A j S J I JjjAjJI j > U a J-J-UJL; f i Ift'ij-fcj
f.JMJ J j i i J j J I J j j S j j i j j j j U J l UaljJVI J J J U I L^JJ i^LAjLJI
i j j A j a tfj S J I J J I J l i U j i l l f-LflUI AUUi o i l J a J ^f 1 J J A L
J j J t l JUIMII J C W>JJ j c Ulj-i;lVL AjijuaJI ijUiJJI <::jLUi LflU
i U U I J j - * i j U U J L J J L S I aJ J J ' J l i S U l j j i V I vjjLUS AulSxl
ajAAJ j U j JjUJI j L j i l j c J i b tjSUi AJUI S j l j j j L U l aj JJj
j j l j l OLAAZJ J j - j t i " O L A U U i i U J I o U j U j I j i A A J U V I
J c SjjLi cJtSJ JJj J U SjljoJl o*Li U I j l i duU S j U 4 j j j j a ^
. ijAjLiJI SJCLUI
JJj ^ j j JoA-U OAJ (jAjjjJI AljjSJI C J L S \ ^ ^ A ^L-C J J
jJJI
JJJA t l i j j j _ J I ( j * A U I A V I < L U I B I J ^ J i j j S j f JlJI j-Jl—l
.t^jiJiJi<fcU*Ji
J A J I j c 4iiLI J l JljS j U j J I ^ U U l tf Aa ^ j j i j AiAil J l SjLlVI
^ ^ A L U J S U ^ ^ a U V J J I (fcl^xlJ t f j S J I ( J J I ^ n j i ^ ^ " g i L U
J c j j ^ J L JU^VI ^ j j oLSUUI j i o U j M I j . j j j l j
- . JLUI j l j U l
e-mail: alfred-geza.martionvits @
riksrevisionen.no
+4722241228
Jj-«VI ^ I j J jL-.<» djjA j x ,_^JSAJI J j j - j j l j j j U s J J L u i U I
j^iLjL AJIUI SjijjOAU ^^^v ^ u o V U i tfja.i . j U j j A U A V I
j i VI ^ j -> .n J U u j U j - J l J l j j i l i r t t l Sjljl j c AJUI ^ L U I
jjiJjJcji
-13-
G
J
ri s^b-Uj UibJt U U U J Z ^
^^1 '^b^l'
, 3 ^ L U I A U J I A A I J I J U i l J I — cjLuiA • * "tjj J,' *" J l i j
J—JJSI
a
i
J
AJlii) j A J A A U I J i S j a CrtJ-UUI j J j i * J I (Jjx J c J U I ((}•j _ J i J iJj_«jj£ ajljVI J c j ^ j U l J i U j o J J j j U U ! SJIJVI
. a j U l S j l j i U Vjj-aj J j l j J
AJjjJ.111 J
o U i L - a V I JLx-cl JjAA A-jjIjJ J i A i j j J I aj.i j a i j j j j j l j l
J
^txA 4J.LUJII U ' U ! irt-^_i S J J J - J I SJIJVI j l j l A u U l j
j ^ C j J J l l j OL-MI I. I.II ^jJuLh^ J ^ j x J j l j l o a U l i L JaAJ i J L i U l j
J i l l IjSj l ^ f Ui)' (.jbjiUJjJ a U I • A . l j i l j u l j l UiSx t f j j j J l
Ifl^Lj"! •••.a j c j l i J I IJAJU A J s l j i x j J I | J j J I JS J
1 • a " J c ftjIjVI Ojji-a j - a J r^iU*sV( 4-aj( QULfl.,.*.I J c c j - U '
SeLiSJIj . I j .tij-JL al.nlfiVI JjljJ J c j j - S j J t . . J L A J ( J i - j ^ U I
. SJIJVI 4jloft J J j j J i S I4I1JJ j j i a j j lflftljft
.Jjljil ^ljil«jl J
ftjljl
: A i i j J I j i . ^ 1 hL^ij* J i JjAili
: ^iUaVI OIJJIJX
L j U i J U . f l 1 i, A A I J L I J
j j l j l ^ L U j j i l i l l j A j - J l j j L - U l ( j o j i ^ j t>^Uij . i j j y S J I
tjUJiU-U
. AaUII
j a l JUa.-m.lj J j l J I a j J * U A ^ L U I j L - a l i V I J
j j l iJlaVI j c Ul CjuljiJIj j u l j U L jkljUVI ijJA JA o L J U l i*a.ljx
^jij J
U.I j x j
j-i.rt,fl.i i-x-a_U) A x J U ) AJJUVI A C I J U L J j i j U U ) f j i i i l jJLiJI
- , ' • " ' J J j l j S j j L CtilSi 4JJU) ijALjJ) Qa o U L U ) A u . ) j x ja.U.Ti
J l A X J U I O U J U I C J I S L U ^jAj4 .^1 J
AJcUJIj
J S J J i ^ M i U V I j-uaUJI tfJ-al |).UI ^LkiJI S j l j l AAJj
iiaUlVI J ftcLiSJI j x J j j l l j j i - J J l Uj_flJ j l k-AJ J j l j i j j j l
i b J I tA'..>^'j l U l j i l U l x ^flJ jL_S 4 -fcU, 'i fli AJIJJ i l o
J c (J-U.UI JSJij j - S j j .
J A I '-'-;-'Ij
^ I j j U j J c LflJ i i V I ^
Aua-ljll ^ L u
Ajjj'JLUj jjlj-JJ JlaVlf.ljJOu-VI
J I j S j JjJja_o a l j i J - u i l o l j i j j l U t i j U j J I jJjLflj J i L i j o j U j - J I
j j l j U J J u i i V l j J l x V I ^ l . i i "1 ...VI ^ j J j l j l . j U l j U <ll ^_^j
< j j U J-a J l i J j J ! S j l j l JSJ4J J U l eJAS ijLSjJI j j J i j J j j A - a
jl J
i j J l l l j j U I ftjUjI L j j ^ A . J
U i L l i V I «iirtj t f i l l A-aLlil
. tfj i j a . J S U U i U i V I ^J-aJ J l ^ j i BijSJIj i x J U l
. t j i j i j ^ J i U (Jljj A A J I SJIJVI 4 j c U j S j j - o j o J J l l au j a j
UaLJI J j j J I J
SAf-a_a i i i U A j i ^ l j i l j ftjbVI (lAJ A S i U l j L i J J j J l A J L U I
ftjIjVI
o U j S J ' J c V ^ A J J I j x Jj'jl-a U i . J l i i j l
^1 ^ j i J U U l AaJjx j x i x A l j i l AJAC j S x H J j l • JOJAU J S U
VI J j l AjioJtx t f j U - o J l JJaJJI S j L j j O U j i l I J J U I j J j J j U j
«ljl j l < i c j ^ J I O U J A V I J jkUU ajiJIj U » m JaLill U J U |fcjjij
AojlHil o L j A ^ I I j x .juil i j x U I J j j l <a.ljj (fcjJI i i j j J I f J b J 4jl
f j o j SbiUI AAIJI J l l oilSUll iilSI j l Lfflljil tJUaJ J
A J A L j a I_JULJI j l j i l j U l j U l ^yuilj J j i Q A OI*1U"JI ftjLj L a i j
AflUI
. tfj i l Aia.L j o j j j J I J U l l tf jL-iuiVI aUlJL S j j l j l l l A u i l l i l j
CjlJja.VL A--0UI o U j l l I I > j j i : Lfl-JL-A j x AJLAIJII ^ J a l U V
J:,^*A.IJI j f i A J j U tf j i l Afl_A j a j AiAiUJI (JJUjJIj Aj-i j-fc.rtlll
J I AUUII J
j U l c l J l SJIJVI J U J j i i j i i jLS i^xil t j j j j c o b j U j x tJjA
^ L f l j _ A i c J j l j J ) J l x V I JiULujVI j j S j j l ^ : ^ l Qa 41L. jLiJcVI
J JIJJj Aj-allll ijljil
-J • J jiLiJI
. iliUI
j ^
jUaJ
abl UIU aU (JSU AJLAIJI
SjljVI AJU acjS UjjJ eljl ja ALAIJI
^UJI taljilj
4 jLc
(JSU -tf "- _.j ' -"II 4-j-aUj ajLj jLx_U A-J-o-c J
j l j i JmAil A i U j ( j A j i j j i j J A U I ALOIAX oljJjflJ J j i j l l a l j i l u l
AUC jSxjl
UfllJI JSA JiU iabU J JLii ^
J S J ^ I J ^^UAJJLSVIJ ( j U . a j . A i j l I J J J J U I JJAJJ
i l j l U L l U - L U J I I J A I J J I A A I JJU SJIJVI OJ-U j l j j j j LoS ._.« MJI
f
j l S j i i . U*ljj jft i j j j f l l U I ciLUI J c AuLijll gjUJI jjJjjJ f^J
J i U l u j V l j SJIJVI <j;.ii -fc'. JJU f i j o j . J^IJ-AJ-UVI ej-u.j j i U J I j c
Qa ;f J i i j C A - ^ U ' j Sjij^i Ct; J^Lij J J L i j S j fJ j l JJiii J U i
. U J J J * ^ l JSXJV j U a J j A j J I J j l j J I J l a V I
U U V I jU-aJ J
ajljV) i J U iUSJ) o b j i i ) A A ) AJU ^
j i i U Lx-flio JS jJAijj f ^ i : J ' j j j j i j j l < i u
i j j S j l l S j ^ V I o U b J J i i . L U : J l j SJIJVI J
a*LiSj A j - i i j j J
j : i U j j j ULI ASjb . A-uLSjIl oUiaiUI j - jUSJI Lfl-JLjj. j -
b U I j j j t-ixij Lflll LoS abUo t f l c W ^ , j — U l
. AaLJI J j l j l a l j i l u j i i J c U j
o L L - U I i U a b l Iftt*.-IJ J ' L I I Lfllo J L i i JljjiLfl • SJJJX o l j l U
JjiUl J
i J U I SjbV) j c b )
- . I L . b j L J t V IjJil i i j j i l a j ^ , - i U j l l j ^ j j J I j j A x |jJ»j • iULxll
.LSJJIS iSjSUll
J
L f l U c U j U ' 7 - o L ^ A i U I (Jt J l x *U»cl j l j , AaUI
A A J ; J J I o U j A V I j ^ f c U J I j o U j j l l I j l JjiJI A A I J - ^ J
j o j J S l I j i j j i : jLa. J A I J C f J l j j j J J ' J j U 'j-*'JJ^ff ^ - ^ '
. I I A A J V Lfl-iLfl ai j o j j-a.jjLI j L t U I l i i j f l j U - a l V Aj-oLJI J j J '
J I J I A V I Q A J A J J 'I III 1 U L a . J l ^ L S j J I J U I A - j - ^ l j i - o - L J
j o JjiSJI OOLB (Jlj J j . a j ^ j i l o U i L - o V I 4J.0C. J i U i J j J oljAiJ
JjVl l i i j c S j i U l j AijJI S;j-UJI j j l j l J c ajUJI U l j - U l j
o U i L - a V I j j i - a J l U j j + A U J I a j U L i AaLllI b j j i j x j i j J J J I
J J J I J t s^*auj . j U l jlS-a J J
. i j u U I j l j x J c A y U I J l j i U If JJ'
i . J - j J J l o l j j U I I SjjL-^-xj
iSja. J U i j U < ajbul J J L U I J J J L J U I I j i j x ^jUiJI J C J
J
JiU J U I
,*-,.... c i j Qa LfljLi U , j Q j j j J Ujj^-a> AJcl l i o S j U l AjnTJl 4jio.c
I j . mil J c J l j j ^ U l f. UUI AAJ>.IJ-O a U j A^^Ulj
I j i U f t i j j L J j J U j L i l c L j A J U I LfljlAUlal AJJJJ AJU 4j-alJI
JjVl oUj_-ij-> J c A - ^ L i Ai-uAj j - f ^ j ^ ' f a ' Ctf-*^^' Ji"^-"^'
Jjlj-a. jfccJ jjljJ-x JSiU ^ j l j * " . A AJ-JSII J
0^)jA)jol.j->flla l l L ^ A , J
Sjljl IJSj i i - J x j AkAltl oLji.i-fc'i j j i i J l ^ U i j o J J I o U i U i V I
J L J l L i i i j i l |*-ola-o U
jij^LJIj
^ j L S j U (fj-ij
. i i j J IJ ijft'uJ I
iuA j x f U J I jLiiVI gjLll^fcjjiJj J J V I ^^jjij O L U C J J A V o L J i :
^ j j Axtxx J
^ U ' ' J . ^ ^ J ' ' ^ U ^ J U U L i l l j a^LiSJlj j b - U i V I
AxjSa. OxLS ftj_UVI o l j J J I 4lAfl-i tf JJI J^AIJJIJ I l i i f b I j
SJIJVI J L ^ J
O j j l J t ^ l j l L i J I j j f c j L i l l j ^ SJJAJ. icj-ja-o J l
JLa-a Lflx i-aU OVLJJ-X J
(^iL-^^VI o l j j L w j x JAJU ^ J i U j u
i ^ - A j O L J 1 A - O J AO-U. J I A J I J A Sjj-uaj (JJj-S ^ j j 4Jl VI A x U I
. _ i l j i l • .('<'• BAJ Jjfl-a» j a J J j j b ^
Jfj J
• h •Xll LLiJ J L t J A j - a j U a ' g x l j J aJ-C ^jtjJiU-ijJ ^ U ) ^ I j l l j
i j A i l J S l j A U J i J U l AJili j f l U I A J I (JJIAS/ f.UJl j U l V I
L J U U J . A x U I i J U l SjUVI
JjJI j - A ^ j l l^jui j o J l l A J U J I O U J A V I J ^ I
J l ^ I j H i j A i l i j l l j ol=lja.Vl J c j j S j l I I j o i J ^ U J i f . U j J j a J J i
J_loVI ^ I j i l u j V l j iJbJI c^Ja AUc J
. JJVIJ^LJJI jcilebJI
•14-
JiiJLJtj
<Ul j l Sjljyj jSxj tf jjl
Jc
L - U x jLS j i i ^ i L ^ V I J
Lla-xLjJ I J J U J J I J J S J J I
U L A I j'l-fclj 4.JJ J J 1 J J J U ! A A
AjjLijJI L j j , ^ a j j S j JJU j J I i J U l A A A I J I J
. UJI AJJUIJ
Ul
U S x J j j l J L J I j J U I j j J j J u U I J c J L i U I J t ftj-i J J
.v.l -"". i ' i • " AAA-^JA S A C I J j j J j j
AiCj^JI
iiUiV
j i j ( j j L i j J l 4jaLjiJ A J c U j ftJjA. CAJ.I -fcj j l jfcUl ^ I J I j
A (JJj J J AuaLJI
(flnjft.n". SJUV
^ J A
. i j x i l oLflUI j x ^ j U j A j j j i J j l i U U I j j U j J I ( j J a j l j V I
o l j l ftr 1 jfl'I'J i l j j j d x U I - . U j j J (JAAIL ? ^ I . 'irt a'i i i f t i J L l i j
UJ -fc.o J
ASA
SJJAAJI O I S I J A V I A J i U t f J-a j L i l i V A I J U I J I A J L A I J X
^ j l l cUJ Jj-faJI J j j f O AlLi L^JASL ^iLuaVI i J U
Uljll
« l j l j a a j L i l j ^ V I SjljjJ i_a-j-a-UI S j i U I M •-- A J j J I J J J L U I
Jnl jx Sj-UVl
AJjU
LAAJJ . I'I —
Arfcjw^rt SjJaiS i^jSJI
oUjj-Ux
JLlijiifc-fc ill ^ A j A Afl-aJlj ^ I J I j u J C L L J J I A A A J J o L a i L u a V l j
^iU-aVI
iiC
Jbi j U
f
OIJJLJUX
AAAIJII
J
QAJ . AJLJUIJ
AAAUJI S J I J I J J U V I S J A J I I axVI ^ U j j
. ijLjUl a J i 1-jj^.a L i j i c ^gjAJ J l l t J U l j u j j Cy ^ ' - - - i - - !
j x Acj-OAA JAJJiJ J A I J j l J
JC Uj-jjjl
jSxjj
aUI ^IJIj
SJJ-JI
Uljll
Cf '•'»-<'i
Lfl_o.cjj AjliJI S A C L U U J
Lfl «JftAtJxju S J J U I i S L J I j A J j J I
t
AJ.UIJJJ L J J U o U j j - U L I J t >jJiJj . J . J j c a j L U i l o U i L - . a V I
- : A i ^ | £ J I AAa.lJI J o L o U f l V I frjua&«
J
^.ujJjJI u j U J l i-fcAjSaJI AAalJI O V L A X J U J AojiUI o U L i l a V I
o U i L i ^ V I i j j A J j c ^-iMjfjiJSJu VjUuA f ^ j j U i l I j i JJU
- o l j LflJ I i j x J J c
I j i j L S j i J U l A A A I J I J J L J J I i-jualj-aj i j j i l A J U A I J I o l j l j l
Qa eLf^jVI JAAJLJ f
j i j W ^ \ ^ U Jjjil j
- : y-a o U j j U l (Jdj
^ J i L i ftJj j i P ^ j j - i l l
. aLJI * A . I J I j u l j l U S x aCJ
- : AJUJI (fcUll
A ^ J I A J L A I J I A U U i-Aa^lJI i J j I j AJLJJJI ^
i^j-Ai
j o J J S I J U J ,J-SJJ J J I AiUJI AjLAlj-aj A J U l
AAAIJIJ
. AJAJSJI 4AA1J1 J
*
*
. AJUI S J I J V I AJAJJISIJ AWJJJIII O I J J J I S j L j
*
. iijAJi jAjUiijijijjji
. aUJI ^UaiJI A A A I J i l f i l o L i i U I j j l L f l A U J
- : f j l \^ I J I j U I J I 'ASA ^
*
. J J V I f j j i S j A-flUJI o l j L i j V I J I J C I
*
i l j V I J c I j t i j j ! 4 _ j . ^ j ^ 5^'-^lj_a o l j I n y . ^ f c L ^ I
*
U ^ U J
. iJLftij AJJAA i j j l i j JaJ j j J j J c 4^jjix ftU
- : ^ j j U o J AJCJI ^ I J J I JLoSUl aj j i j
*
i—C
Lii U I j .1^ , ^a" - J . .|j 1 ^ 4-fcj l i J >ij I • t
V
. AJJUI o l j L i j V l j J J V I f u j i : J J J
*
, p IjVl a J j i i j <AAljil JJJLAX J J A ^JJJJJ r ^ L j j
. jiUJI AAAIJAJ AJaJI A J L A I J I J
j c JJAj tfJ — J ^ I j J L j ( _ ^ J I eLUl J-o—C j i j j J
£,JL>JU
J l (_,-"Uj J S U f U l ^ I J I j U I J I USLa i C j ^ J J J L O J j f l j
. Ifl-fc^iJj aJ J l i o l j L i j V l j
A J J I Aj>-aijii o i j b v A - j - a U i j U u . ! A J J L J J U
«
oU^L^Vt
*
j u JVI
*
I -"11 V\\ i t i j i ^ L i j t l o U j U U I O L L J J SJ-CU
*
. i * A l J I o l j l j l i i l S j ^UJI ^ I J I j U ' J ' A S A
. i j l A l j i l A U J X ifl-JL AA.IJI i i i b ijU-uajj o U i L h o V I
o L L u U I ilaJ S j x L U a U I A - A I J I J u l j i l
>
"^-j < J i
*
j - j i l j J c j U j J J AAJLJI A X U I O U J J - U I A U I J A X U I
j L i AJJLSJJI o U i U o i U AJIAII S A C L U I j i - j j A ^ ^ L l l l L & A J J
. JLai J S J U jfc^l4x
oljLflJ.1 4J n.'ljl J j j J l J j j j l j f t j . . a l t f j - ^ ' J > " ' (!^ i j * ' J i ^ V J-«VI
I j i J j L l i ; j l i - u j j j i-jxjjLSI tfV j S x j j I J L A J I wLfjjJJI J i L i j a
L J U I SjljVI i j x j j L S I ^ J J A L A |fcU I j S i j i J l S j U J c ^ j _ U j l
- : JLaSU,VI i U j x J
Jc jjSjJi j4 jjjAJ SjijiU iAjLiii v-Mjjiii ijxjjisi i i m i jfcjjajj
j j J i AJUl ^ L J l U l
. J J V I flAJJ i j j U
*
SjAJ-ej j j j j AJiLi"i.I.l S j L j j j ^ U s J S J U I CA-J JX_C Aiai
*
. AaUJI i J U l SJIJVI
. OIJIJVI
U j j j L l i a l i J l l AJ-OJSJI A A A I J I JJJULX J I J - ^ I al j i j L S j
-:
U U l SJIJVI ? j - j j l S I tJt>JU
AJ(AIJ-J1 ^ j j i i i AJAJJIS! j j j A J j <JSJJI S J U I ^ ^ ^ ' ^ a U j
J
A ( U j j J j U i l i i j j U j i L a - J j jfcUJl ^ I J I j . - j i l J l US-a ^ J ^ J j U a
aS
J A J U ^-JJjJJJI ^ b j J J l j V j Y. • . f.ic QA j j l j U j f l U J
. - u j j j J i a-ijilJ J J j j AJUI S j l j V I AJXJJISL I j " : . - •••"J o L L . U l j
J - J J L A A J J C IjLSjjl (ijJj *(..JIJ ( 1 / _ L L J I SjLfl-x (fj-U—o ^ j , J c
Cy ^iJi^ J J ' V y ^ ' * j + ^ ^ l e U J A U J i-oUJI i J U l S j l j V I J L A A
^ j j U
.iAaljll
I l j i U A ^ L ^ U C I i J U l S J I J V I AJXJJISI o i j j N^^^ ^.U
JjJAJ f^o >'." O I J A J J l i i j U • 4_JaljiAjJI i j j j l - u i j aj—a J j
- : AJUJI u U J I ( j j i A j J l
j a - j -^ <
: A j j l j l j i j L i j I l j A - J - U J L U I J SJIJVI J
Sjjj
(jUjllVI
S A J U I SJIJVI j l A j l j i - a U l o L J a U l J
»
iAJLiUJIj ALLUI j a
J A I J C LflJjIjjj l ^ J J i U x j J j o l j c j ^ j J j l j J J JloVI JiLfl-luiVlj
A J X J S J I A J U I i j l j V I j c tfj-1 ...Ll A A J J J AAJJJJJ o l j j j
J L A J I J I u-L«-.tiII o l J U l j t j l U l i i j L S j J U tsJ JA A.AA j l S I
j c A J J U I ^ U'Ax SjjJ JUjill ijJUl ftjIjVI LixjjISI Oxli
4_J-aX, i U U . J
AiLU SjjjJI J t o l l S j i l j lJ l j AJLA J l j A J J - U I I J SJIJVI
A J U I I A A\jfl-S JxJU Jfl "(..I,a J L ^ J A J J ^ J jL^-a
. it UJl
j i i a j i l OjJJa.1 AAJ i AixjjlSVI JtJ aUll JU i U U x AoiU
I j j L i i j j u j U J I oLijJI jLflA j j S j j l J j j i U J j j J a l j * ^ j j y
j i j I 4j-ojSJI SJ^.AVI • tv'.X >. (^jlULI ^ in IIIJAJ (J*-JJUI
J
a-ijij j j c SeLoSJI J ( j U J I 4 . a j l j a l A i U . V I BJ-UJJ jiLiJI J J J U J C
U l j l Cju-LU-al J c ( j U l a j i l e V j i S j j J I ( J i j O J - c U u j
nJ J
j j i a J I ^ I j - l J l J c - I j j L i C j j ^ u ' j J L - U J I J Ax»iUI ^ j U i j O U J U I
* j ' + l ' o L j U i x A u : J c o j c U LaS j>fl,lftc ^ I j x
jjj-ail J l O L A J I I L J ^ U l j V l j ^ I j - a V I a i i j x jlSxVI j j J j U J
j U j J c S j j J l J t u S J L U V I f i j J j A J U I S j l j i U JJJU-O
. LflJ J JJLA
. o L j l U I tJS J C J AJ-UIJ
-)5-
Ai_JajJl J ^j,.i. j'lj ._*cVj jLLj-JJ A-j_uUj A-i IJ a A-fl_a-S jbfl_aJI
jo
.AiljUVI
^AJJjiu.
JU-x
W W * U j c i-uLSJI j j j L i i l l
J
( J I j j j f c U l ^ UaiJ I o l j - a j ^ j j x A J j U f t U J I L - u . j J . 1 t t j l U I
- : o l j j j J I J t j x . r t T i j < j « , U J ) j i t A ) j i ) j AiAjSJ) i J j I J )
S j l j j N1 J L U Y . ' \ — Y. . . a U j c ijjLijJI j j j L i j I I ajjiJ J j i x
AAJ j f l U i U U J J i U t f l I Y • • \ J I ft. I.J J r^ < L U JCJA J
. 4jxujLaJ,l o l j t f l l l j i i j J I J
* • - -• •* j
. A J J M L J I SJIJVI J
j j j j J J S U Ifllj I.M J f i j i J ajjAll LLo-Uj . i J U l i U J I aLlU
. '.-MjjjJI J
< j ^ j S J I 4 J L A I J I JJJLLX J ^ J a j j a l j l I V l t f Ao ^ ' - - a J i L i
Aa_a.ljll 4_JA-C ^ L U 4 . , - A U jJjLaJ J I A C I J
fcA A ^ j S J I i J U l S j l j V I J
j j B - U i j C j J I j SJJAJI J I 5j-aSJI j a j j S j l J I J j A J aJj J j l j l o ( J S U j
i->JjJJ
A M U V I oljLflll e U
. <jjlijjloU.iL.cVl J
IjSj AJLAIJI AJXC
.JJjJJ
JJAJJ ^ J J J
• 4JUJJLUIJ < l j l j l J a l J
j a UJU J - U L Ajij t j i j j j ^ j 4ijLi ijLJu a j U i l aj S J J U I j L u U
jjJ-u J
: Sj-M-Ufl 4 . j _ u j j j o l j j j
j A ijLaiajUJ 4 J.uUCMVI o l j L ^ I AAAJJJ ^ J . •^ all A J - U J A J I O I J J J I
J AxjiUI O L I J A V I j L U l Ji j i - i t f j ^ l Afl-a j o j
jLS ALJ o i j i l i i J L L A U J Y .
4 . C j . j i ^ f t jfcjh'n J ( J I j S 4 _ i x j j t S V I O - o L i
(^jJI
*
*
*
*
*
t f j l U I <Ajij Auujjj o l j t j j
*
. o U j U l LJAJIJISS J C 4 - L ^ U ^*- ^ ' j A j l l l
. j U u i , J « J U V I UJ4JI
i,,| ,..,,1 ..I Lf, i U i l J l AjLijU i J L j U j i - |l ••• A J I J J - A J J-*JJ
< A u j c ^•ftjN'i K A L J J > J j i j t f > ^ J ^ J ^ I
*
. SJIJVIJ A J U I J i A a l j l l 1 ^ U j i j j J c J j u a U o l j j J
«
^ U i ' J l Lj2 jiSI S j U .liJI J l SJIJVI J L A J JlJJj iAAUIl SjljiU
f i A AuLjfcAj ^fclbflJI f i ^ j i U J - i J Sj_A J j V j A J i l J I AUIj-iiVl
Jj-fl-A J U i j Lfl_cjl J
AJ_CJSJI OIJIJVI j x JJ.C J
J
(JjiSU ' j S j x LflJi.aj AJAJJISVI J j j l J l L J U LJJj tfj a j ALUJUIO
AJUti i i U I LflJU j a J J I j oLUflJIj Sjfl-AVI a i i J l x J SJLUI
^
j J j l 4.1.U j j i a J J
JJSJIJ ^IJJJLJ LSijx A X J S J I J l j j j J l J l jfcjJ-iJ J AJj SJIJVI e l j l j
AAJ5 A i i iollSxl j l LoS . JALSJL Aj.AiL^VI O I J J L J I ^ L J J j L d c l
^ U l ^ L k i l l olj-AjJ A J i l j AJLJJ J-ULAA ^ - U J i j l j ' - •••-; SJIJVI
j-AJ S j L i - S j r J A A J U I A J L A X J I J J A LflJ 4.JJ1I w>AJ o U i L j ^ V I J t
A A U . LfljLi o U j l i l l J t J j - i i aj U iJLj L^-ULJI J C U I J J L V I J
jfcUJ A j L - u j I j i j j l .•!,- i,.l 4 j I n « i 5 j l j V l j f c j X o U i b ^ V I jLo-J-cl
J J L J - U I J < J - U I L U I J acLiSJI j o J j j i ' J ' S j l j V A i j J A J S J A J S S j i a i
ftLaJ' j U i u j U ' j L j eVjiLf A J A J S J I oLflU' i j - i i jA (j.lj'.--Hj( !<;
^ I j l l , - J S A J j j Qa f.L*Sl g^LLiJI o L A i L * ^ l 6 A J J_LAS J L I A (JJj
JA AJJJJI U L A J I (JJjj , ^iL-^VI oJU^-o giLjJj obaibuaVI
U J '
I 0a
' . ' L" ^
^ ^ 1 U i i l J l AlLij i l
a J j j i Ajji-u.j_o AJ_OJJLSVI AJLJ f i j a j
o ' j J ^ j jj..rtftfl 4 . a j ' J J A A J J f j j AxLJ' o l j C a l V f j A J - U J J I
. AaUJI AJUl S j l j l J U a
J U i j U j - u j 4^AiUol J j J o . J
jl
UJJCJ Ajli Uil o U L o l A l j t U J I j u j j ^ U x l j J I o L i i J I j oljAJjLI
. J j J i L a J j j abJI ^ I J I j
i j U U u j L SJX tJjV SJIJVI OXLJ < l ^ j j - ^ c Ljj 4jlftf. j x C J A S J
fJj J i l o U j l i l l j c U l i j i n i l l a j i j a e j a - S J U f l j V I J l ^ l j a
. ^iL*«VI o l j j L J ^ i U AAjxS l ^ U j I f A (j^SjLiil (jx Ifljit
AjiJVl o L j A J j A i i l j J j V I .UUajJI JU.MAJ 4j^jUj-o j l S J j i jxjJA
J
r - j L U I j J i l J I j x i j U U j j J - U c I Ax-A J c , AcLu. ( j J t j a j j j U l
t f j i l * .""J'J ajfl^1 j o JaUJl aCJ-lt 4.a^j.^lj AAL.^ J L l i j
. i j j j i j j l l i k i U l j j U j J l S iic LUI iL-Juj
|-fll"Uft JA e I j J - i j i S j L U o J j i j J t fJ - i l J j J j o CJ^XAJ-AC j*AjaljAJ
-J tfJJI jJjJ^I Ij-A r L I j i j • A u U J I o l j l i J I JJC iAiljJ.VI S j ^ V I
tf jJlU J J J I (JlJIj J L J V I a A A J I ^ V I g x U j j ^
J J U J I L J <AJSJJ
—: SjjU)
»IJJJ4A1CUII SJUJ jaJ
; (jjil
OIJJIA*
J t OJ-cL-u. a j j x j j X j j l l ^ j _ U j x j 4_iLUll L l U i l l J j l j - j J j L U x
jfcUUiVlj i_ijLUI
j b i i A.1I4J) oU-ajlJ) < c U a t J c j x j j l l J
, j t n A l Sj'jVI J i l j f j j l i J o ' j U l ' AjxJlJ A^ja—ALIII O U I U A V L J
. JiJiLaJj J
j t S j L i l ) iJlS o V j U l
J U I U l j J . V I aLflA (j(Ii.-fc.'i
A-LAiU-aVI oljjLJ.1 C^Alj jfccj jfcl. Jlj
S JJAI I J L A U J SAAJJ I ijjJUtI J j l J I Jj-Jjl SJAJJ J J V I fAjfili A U
j U j i b a J j j a L J I X A I J I J u l j l UJS-a i^jLi—jjl A Sj-x J j V j
J I _^ * a . . < ^ ^ J .
A x U I AjJ(-a_aJI f^l.n'iAl J i L i J t j j j J j J J l i j J a . ^ J l aL.A-i.^'iiU
j l t i J U aj SJAJS JXVI ctf J L J
j x jjjlSI J
^IJAV AxLi oLcLLi SAC j L U i l Jl j i jLSj . JxLS ^uU J l Jj-a.J
j l i U U j J i c tf j l l L J J I ijLSjII S J ^ A V ijjj-uiVI 4AUlxiJ
U l j l U S x ^ J P^jj-U Jis J
L i l j - J - c l j i j j ' —VI 4 _ o ^ l L I t f j J J - a , ; J J A - « w ' L i J j l J-AiJ Y • • . a U
J J V I > j j i j a-U t.»ujjiG J J J
I f l a j j L " I j j j i j J J V I |fcJji:i o U i a c
' j a'"j A j i J j t ^ U V I SJ A j l l axVI ^ x U j i JA J j j U J j J a U I ^ A I J I I J
J A X A J . J J U a J i J j fc*.. ft U l S i l K U J i J j j l l J J L A A I I a c J 6 J j ^ - a . j
tf U J - J J V I <AJA1O
J j V j lj- • - • — ^"i - j j j l Mi'i.i.iiBj S J I J V I J A I J j o J j U O I J I . A I J I t j t
i i L U U - L J A j S j j - i i j U j i L a J j U l S j i J j j \ ' \ LflU J j L * i j Y - • ^
JJ4AJ SjLfl-A J L A S I I X V U ^ L A J I f' UaiJI JA A I L A U A I Ji-ajj j L S Sj-a
JISA AJjUj Sjjj-o fij
SJ J S AAJJJ 0.a-*Luj AJJ 1 4_ii.jj)l tJA
j x J j j i l a c J a j J a i j ^ J l i a - j j JLxilJ iljLa-a JjAx (JJj JJUj SjljVI
us J U J I j ^ j i l l J J J J A U I J C ^ j i U U I i^UI ^ I J I j U ' - ^ '
. oUiUiVI
a b j a j U U u j-fl-u J i U AJUI 4_aAlJI JLa-a J
J
^ L J A U I i U j j J A A A U I AiLULfc-Vlj ^^1^1 ^ I j O L J J J J J j l X
t J j J i ( j U ^ * J - U 3 ^ j I a ••'.• " ' u f - t J ' A j j j fli'iH i i a j j i f - U j j
a t . I . i". 11 u l j j l j u U j j L L J L 4JLAIJ1I I J J A X tJjJ j A j j j i l l l j J J V I
* ty ' " I J " -..VI L L » I I i f IJ.,-. J
^^U-jSiVI J i L i tuLfl-uilj UxfjJilj UljJ_c(j . i j j j •••VI AxIuJJ
^.tj*. ...II jLiS j x Ac^n,y a 4AAilll
. AjxJtLujJf SjljVl j o e jaS J U I ^ I j J J
j U AxLi t f j i l SJJUA i j j U J I J j l J I A J - U S A A J S L U I JJUJ
. IjAJa Jac tf j j l JJAC ^ U I
A \ M i l -iTi fl 1 ^ . . . .1 ^ * * d .... 1.1 • * • , . l Jfcj i-l'l f ^ A ^ i U a i J l j L f l ^ ^ .^ 1 l ' l !• ••^ f ' •—j
J
SjjLJI ^ U j SjljiU jLS J J J j b i J I l i i J i j j U l l j j l j l SjljV
. j j J i U j j j jfcUJi ^ U i J i Sjiji
JJAU j ^ J^iLcaVI J
^22 I A A ^ AliJl)
OIJXJII AAI cUtjill J
tlJjJA ftljj jx ^^—UjJ' ^'jJ' C^ Lal
J A I U I (jUlJI j i s Ijl ALAIJII SJJAJ >UfljJ
Sjj_(Aj j j - U I j L U I J l tf j l tf j " J-»VI J i j l U t >lj-a J tfj.jSJI
-16-
(fc^*
Mitijbtiijjojjji—^^a—ft.^».i>iisjbi t ^ i
i j ^ 2
0u
j S j J I J (|fciUJI j - i - a ) |fciUJI j l j tf UJJJ I J L A I i l U U
iS^^^XJi ' j ' - ? ^ u * ^ l - * ^ ' fr^'->^' - u L n a ^ L P > ^ ^ ^ > ^ f J ^
|Ol
_
fc..
II jlj
^
J c ( f J U l J S j j j a . j j ^ l i J l i ) j j j j j j SjjJA QA J J J J I J L U J I
Jai JLa_J. J J A JLLS I I Y AAJ J c j ^ ^ j j U l ( j u U I J A J J A U Jjia
JJ-C j J j j j ^ j _ a j l x jJj.S oV\o 1fl1 rfcLu4-a J L a - a l J J J J a Ijl-u.VI
Yo j o I j L l c l L f j U ^ A - J t f JJ'j j U J U l i J i b . j a j * L 4jl V I
. ^ \ ^ A a b JIA«J j i j Aaj-J YYY'V. . Lfl-lLS«,
o L L u i A *_«_a.lji JJJ-a. J a . i j A a U I A A I J I I f J x a j \ W ' V j j .
j j j a J I 4-i:kjJI I j f l j I'l.a'.'j . ( o l S j J j l ) i x j S J I Ka i S j j U l
4-*-^lja O L J A - C e I J A V S J J J A O U J A I
i J L j u . i a j 4-JL.aljil
J
oljajJI
ftjljl
l ^ j U u j lJiLilu.1 J c a i b j l j l j tf LJJJ I j U l ol.,0.a JJj
i j _ » i U l iSLo_aS I j J a aSJI jkCJljJ ^ ^ A i a U J J U j_fl_i j a JjV I
OALJ
A - J i U i J j l L i Jolj-c J c o U j - a V I J t O j S l j l j i j . o L f l . J I (Jt
2; U J I j U J U l i J i U j M j Y^ jfcij ^ b J I j j i U I ftjjJA 4_jUa
o L - S j _ U I j j l b i j ^ j .rt'tj i j U j I I j j J U (joj—kUj JJ "i ...JUS
A J - A . . J l t ^ t ^ j ; J ^ < 1 I I - g ^ l ^ j j j J J J J j . i l i j . .d.SI.II
AUUI o l j oljLjJiVl ^L_U IflU ^ , J U J J J I J (obbalVl)
S j U l J i U f.SJl j j i J j i i aUi AJLa-ft U j j j U l JjVI U i U U i i i A
Jt
JiiJ
. M.Y J l \r-\r j .
J L f j C ^ J - a j U j O L - a l j - A (JU-JL1J ( o L S j U J I ) A u _ a j S J I
: i J U l olJja.VI i l i i l l i j ^ l j l l Sjljl Oxli S J J U I o U j l J I
i _ a j S J I A-a i - S j 'i M.ll o l j - A J - l l a j l j l j i - i c . a . l j l S j l j l f
j a
4,
: (f l^jj^ l ^ l j L I Sjljl pujb
j l VI ^.^JUJI t?-ljlL A..*aLiJI <J-<»>JI ^ J J Uo ( o l S j J j l )
tf L j j j o i l s U J I C . \ ^ r O a b SJA J J V AjLalJI S j l j l r Llfll aj
U J U I j l J L U ' j l j U l J L U I J A (JJj J
j U u J JJU 4-ji J J U I a l l J hiiau J L l i j > i j U a J j J * j " * " • •• 1 JljJV
-J i^LJI ^ I j i l
. 4.L-ajlII AJxc e U l U i U
A X J S J I ^ i S j - U J I i-jSlil o l j O I A A J J I O I J I J I ijJLa-o (jfJu
J .1ftI IIJJ ^ ^ JA ftjliJl J J L L J I J i L U V I J L A SJIJVI J U j j j l j
*
ajljl O A
. ^ j U I ^ I j i l (olSjiJI)
. i j A j U l A A I J I I 6 IJI J C ^ I j j j ^ j j J l A t a l j H i j l j l
,ljA
*
\M\jfcUjj
W i o ^ U JA j J j j
tf^J
j c i l j 1 . ...B 4 - l , ^ l j l j L A J i 4 J I ft . M l J - J J j J < X J S A J
Wl\
aljil
A U i J j _ i j o j j j - i l j j l j j J j J _ U I J a J j j U l ^ b i j ' t j L j j j 4-AJSA
J l j l j U j a a j j j d a o l j L j j iSlil iJiUJ ALJLJI J L A J I JJC (AJLAIJII)
: <Ak.ljll S j l j I f J S I i
f j \ ^ 0 ^ ^ U t f L j j J Jj-1—J J U J C A A J t f L j j J 4_»_a.lj_o ftjljl J l
U L j a JS j j j j ' i I IlJ I 4JLJJ'I .11 n j j i ' i j ^ J aLJI * A I J 1 I ACLWU
( A L A I J I I ) i U i JA j j j i l j J I ( j J j l U I J A I j i j |fcjiA ^ I j A J j l C^i*J
j o I j j i \ r Y JACJ i U I Aa.ljil tf J-cLui-o j f l AJUJIJ a U I A A I J I I
j J j J A X J j U i A J j l b l f.[c ^ ' j U 45ULI iJiUJ AuUJI j L U I j j c
,jutjj 4-j-bUj aLuJi <J>Jjl J l 4JLAIJ11 ftjljl aUfllJj > 4-«-a (jULaJI
. ^^A^ a U J J j j i s j i i aU KAIJXS ^••••'j
j L U J-AI 1fl' I ' i j l f ' ' - j i S j - a j j < aLjJI A-^lj-xJJ J-c I ... ft Ifl'in JS
OLJAIUUOI U I J J J I <AAIJA <JjLi.i>n J j V I
:^^(illUUJIjJiUl^yi
•CiAr^l-4'
• • " j l l a i..flll J j l i
JA (11) ftjUU Liij
^ 1 ) AICLJAVI ^ I J ( o U l S i l j o U U l l ) AcLtJI o U l S ^ j (cJ-bJI
jCJI
(J^
J
U j l l Cs-L^UJI J J I J J
JUJI OUL-A)
iJUlujVI 4JSAJJ ju-uxillj A - u U I Qtji <cjL J A • ••^'•1 1 I j i a U l
JLJLX* o l .
Ai-jSJI
oljUVIjoljljjII
AJiU. JjJ ja f.UI ^1 Jl CfAj
^ I j l l J A U j l J c J J I I A J I t.^^kJj >iLuJI j l j tf L j j j IJLAI j j l u i j
JJIJJJLJ j.lj:JVIj i J U l AjLx.ljil oLJaJU ^ l U I i J j U u a i J l U l j
JJU ULS (jLilVlj
jUabJI
J
jA.
V I wJ.rtiLI l j i (JA 4jJl5l j l < J j t j j A j V
j-^-C
LoS i c i j t f i J
4.nAiA Q a
j - 0 L J U L J J j j L S J j - j - u ) 4 1 .rt'ift a l fl n J j l j c j - a - j J I i l U
4jc ( j U U L i i j j < J j L J 10 Jul lJU U l
t f j l U I • •I ••• - I I Ax-aljA j c (JIJS Vj-UuA j L l l l ^-uUjJI ai.I.fllI
tfl j ' t j ^ j j l J
< l I U J j j J a J l l J j j I j l VI > U I ^ I j l l J j c j j A i V 4iU j j l u . J I
AjjiLiJI oLflJI 4JL^IJA "rl • I - ' ' U l t aiUJI J I J tf LJJJ IJLAI 4-ajSJ
ajjiJ o L l o t j . (olSjUl) U J S J I KA i S j l U I AiSiil o l j OIJAJIIJ
• 'Mi^J'J^
• U . U I J —I • X'.-. I J A - i J I j « "• -.- • a'-a 1.AJ.11UI 4 A A I J O O L J X C J I J J V I
^ LS^ ij^^ L^ l-Al .^.rt'io JiU j I JAUU
(\j
JJ-OJLJI O U J J U A * * - I J -1 4-JaJI S A A J I I ajJ^ I - '• • • AJIJJI . J h^-ujll
. j l L I . . . I I iliia, JJS j x i j J j i J I IJ4J 4ljjJ f i
(Y)
. i^jS^I
. ^ U I ^ i j l i J j c S J J J U J |j.*-aji
(r)
- : AJUII j j U L aLJI A ^ l j l l JiUlu.1 j j l u . J I a c j j j
d j j j s ^, I • ••.' -.• ^ t - - . j
jUJ
ul
I . , ,,l d L^-.
. j L t J U l i J i U J l ajJiLj* a j J j l i l j».UJI ^ I j i l ^ j
JIACL A X A I J I Sjljl ajij
• J a J I ( j j j l U I j o 4 j l j aLJI A A J I
4 i A V 4jua.lj-o i J - a J U a b J S a j i l L-oS ' < i j U ( f j i l j { J ^ V I
Lfl^Li-S j^-ui-a-jJ J l j j U l j i V I j x tfl jJLaJ Cy jSx-jll ajc ^i,,*..
J c ._..u3.'u-fl Ajua.ljil a j l j V |_^.oUjJI j U j j I I j c b l . L f l j J c U j
iuAal j L i J I l j i J
«_o
frUj-a
*
^^-uaUl
*
. L i A l i J J j i l ' Allijil o U j J a U I a ^ l j i l JjJaJ
*
ljl y I .ill ULS J c £_ia.vi J (lUi Jiljll j a *
.. d'fc.l'a
41JLBJ.
.nAj 4jU j l i JAj . t f j i U I J U I j U l l A * A I J X
•"I -"•• Lxj --I '• J j t l j 1 o l j l j V l j I o l j l j j J I 4 * ^ I j - * oLJ-a-C
:L^lalliiJUI(3Uj
i j L S ijL^lj-x AjlS-ol a U I j i J j t f j i U I J U I j t U I I j i AlL-aljA
jfcLJI ^ I j i l o b j ^ l j j i i U - j j J - ^ J I JA I V ajUl J ^ ^ J ^
A»-aljil oLUc J L J A I f l . <iU ffcb J S o U f ^ l j o l j l j V l j o l j l j j i l
JAJ ai JAj J A - U S I I j o JjJAj (JJj (\oY a j b ) i j l i j l l j j i l i j o U J j j
. aJLJIjfcjjS J c ' l j l S l j l
U x j j i j j AJJ U J J I I j ' ^ L ; . JI Ac I S J A J j l a j - u i J S J c ,-jAJ I j S i j
j - -XT. "Jl . ^ ...11 j l j tf LJJJ IjLaJ O L L U J A 4jLa,lj-a aljJI ^ I j x i J
^^1 j c uusij jfcLjji J i l j l l J l j . ^ 1 j-u-u. j c ijj-fl-u j j j U U
jl |w*i JS , j j j J c ..jAj 4jLfl (Jlj J i AflbJij ALiJI j c OLSIJAII
ijAjLkJI o L l U l j o l j l j V l j o l j l j j J I oLjbu-aj t f j l U I J U I j U J I
, iJjltiJI ciLfl-aJlj
. U l j i V I j i a l a J A i A - a U l i_iLtu.VI jJjJJJ T j " S j a j
•17-
L^iAjljlSlJIjijuAUVI i u J I J
AjAillil o l j j u l l O L J U : A ^ A I J
J c J J ^ ^ A U t j A j L i j L J i l j y j j j J J U U j l J i L i j o JUAAJVIJ
j j j i s ^ j i i ^ujf ^ i j i jfcUi J c A * A ' J ' j j i U j j j j M d i ^JUJ
^ L i j l l JUJLLicJaUl ^j>-fct:i f J j L-(LS AJflJI o I j U J I j o I j L f l - U I
J A J U < AAAIJII C U C J U S U I I j j c j o i j J
J t J L A U V I jjjJa j c ji.^L^ljJ j o J j j l ! J A I SJJLJI JLUl J c
l + i t o j - U . 1 J J I i_aLflJI jj-ftVI j f t Irt 1j J j l J J A A _ A I J 1 ftjljl
^ j j 5 . a j j U i j A x ajLjJ J I j j ^.flAjiJ J l J j l OIJJJLJ J l i l l JJAU.
jjjJC J l j J J i - i - A l i l l SJIJVI , J U J J l JlJjoLA-uajJilj A A A I J I I
• ^LiSj Jjl J c
J U J A U I J I 'Jx ruU JL-ujjl AX < A A I J I A-AJA 4_fl,UI J l Jj-iU
J
j L U U l iliU. J l
Ulj_(iVljA-ilSll SjljjIIj i_JUI S j l j j j a l j j j l l , J U J U 1 S A J ^ I J 1
. Uflc
j j i 'GAILLA J J U J A L A I J I SJIJI U l S ,^jjl u - U j J I f ^ j U j I j l
J A - U J j ) t f j U . ^ j j j j i J jfcUl ( ^ I j i ^ J - i j t fj i l i_fl-a J A j
aLjiU j U I J A I J I I oijJI J 4_1A-UJ a j U I j i ^ AjUjJI j j J l j JjJ-OJ
J l (f LJI j . ^ j l l l i i JiLU ojj-ua ^ 1 j j j U J I AilS O U U J S A
^ L U L J J L J L AJLAIJII SJIJI f j j - i i JA acjJI J A (Jljj J J V I f j j i j j
iatSj ( j j U J I J L i l j U J l 4AAIJA JAJrt'ij) t f j U j j j i l J * 'J i^'f ' U U
: ijLaljll Sjljl <AIJJ t f j i l O L J A J J ^ U tJSUj O L A A I J I IIUJJ
*
. U l ^ (JLUJ* C ^ l c (IrvU
•
J i U . jjjLalll J i : UIS ci-^la f U j jUxLJI iJilA J l i ^ j S J I j j l j l
. AuLfljJI AJUI AJI
*
. AJiLlI OUIJAVI J L i J i j i J j U l JA jjJojljt>JI ^..'- - •-.I'. I-'-I
. wtjj-^ i£J*^ J i J ^ J I J A ^ '
j o J-a—J-WJU •
J l i J L i l j jLUfcJI iJiLJ (JJJjjfcUJI J i U tjjjSJI AuUjJI oUJJSil
J S J ' J V 'J-JAJ j l « ~ < .rtl.^^ A j j L i j jJjLSS aLlJf AA,IJI aJ-ii JJj
• JUALJJI JJ_C J
^ j U l f l i-fl-A-lj-a
«
: < j j ^ l j j l j l Sjljl
. iAAlJI j L L l » LuuljoLjAiLuo
. i_ujjLlil o j j i l J J AJU S4jA o l j ' U l i j ^ U J f ^ A l
*
. J J V I AJjij oLUc j x j j j i l J J A I
*
: ^ ^ U l j x o L c j J it>iL Cl^AAAi 4 J L A I J I SJIJI a j i j
a j j j j j J J I j ( l tfj'i111 o) LJUJI AijlLUI AJ.UJJ1 j * i j L A j i l l l
: J c JLualVI i j A j J o U j L J I JA J j j i j
The Audit Department, Jalan Menteri Besar,
Bandar Seri
Begawan BB
3910, Negara Brunei Darussalam,
Tel: 2-380576, Fax: 2-380769,
e-mail: [email protected] or www.audit.gov.bn
*
. S J I J V I t ) i l j ( j J j J j f-ti
.bUUIj
•
. JSlII i,flnift JA t j ^ A J j i
«
o'jjJaSJI JAI SJJLU
lfl J* JJALJI
-18-
. (<JJLA. i A j j ) ULJI iJJLjJI U J . J 1 i U A
JIJALJ AJLAIJI
UjjkjA
Sjljl
IJAI .-.Ujjlll
f.jjj
JAl (Jlj JJ
aj JAji^^ixLiJI
Ajfl-A
Jc
Ix
'*>
Aj-_Jjl
j V I j j l j l i j iLall J j L i J a L a l i l K^J-a j A i U o jU l S Jiaj
oljU
4J1 ^ j 4-JS AJUI jfciijiii J j u i KiAj UlS jijjju jjj-a. ubS
olft iiln'ill JUfll
L J L J I J I Lt-aj-a ^ L J S J I l j i AJUJ j L j U j j j A 4 "1 oAJ-o J-C I j J L u a j
ajfl_aJ JjJ jo AAAULUI
Sj-UJI
Qc Jjjj
a J JLjxVI
j U • fl • "jl'
• jftirt
ijjLijil
aUI
^ . •••ULI . ."<- -klj
11 tf JJ' (JAJI
Jalllj
jx
oUjUilj
oLJo_JI
J i i l o U j U l (Jt jjLJj I i j j I j V I i j a l j J I • at:- > J
••^'••j I Lflj.CjuiAj 4 j ( a , l j i l S j l j l j j U j j A \ ,j.aA.aj jUfcjLiU I'• •" •
U j j u j . i J U l j»JljiJL j U I ^ U j U i S J cfc-iLjSII(j-uUjJI jjSjlJI
j U jJJ • --- J
Ujjxjj oijc
. i ^ L l a U U o j j f Lflx o ' J tfj i ' Sjfl-a.V U j j J
J j l AJUI ^ I j i L I .Lfl. x l ftj tf j U j L u CJ— 4llj i J U l jfcJij-iJI Jjic
o l flj.iUj J h i i L j A J U U j J l V I 4SJ-1 J t A S I I ASJ-O j a — i j j j
J l j J I I J t ^ j - i U u A J j U i l t U U I AIJLAIJI O L S J J J I I *J ' • ^ '
o U l j J JljS JA.4.ili LaS . ajljiU oVLa-a « ' • ••"- J _uSxD AiLaljll
o l j i J U l a j l j i J I , j U i - u l j j AJUJ < j j J l J I j J J J - U A U . 1 1ftJ . iiVj
o L u . j L J I J j f c i L 4 j _ a j S J I a j i - a V I o L u i i j U o 4jjLi.a I (1 •fl-".. 4 J j L i a
j c j ± S A A J I J U I j l j - u l AA-jajS«LiS jLalcV I j L l SJJJS A x j i
o L - u i l j J J - i i U j a J j l j ftj-fl-a.1 J i l j 4 — ^ b U x o L J x - j U j 4, . r t i . . i l l
b l i i l j J l U U I o U j U ! J c JLJCVI ijltSj.lj5jJUj J U £ j i j t j l
J c
I j U — u l o L J x J I a j j i l l j l L l JS-uJ J U I o U j b a l l
-.1 I -.
aA-C J J J .< J S J I J i J U l jfcJijjJI J J i i i jfcfl ..IJ j l jSxjJ j j - U I
U o l B j U l (Jt JJ—a.j jS-Bjj I S J J - U I o l Uljl—all J U U I
^ I j i l L IjliJI j J x j i.fl.t.^ j l i (JJJSj J U I (juij ij'ju.1 5*LiSj iA-i-a
J c J j j - x V I A J - U I L U I A i S a j J j L i J i.-fcfl. r t i (Ai.<aLiJI o U j - a - J . 1 )
. (www.gao.gov/bestpractices) UjiiVi iSj»i
l i i j J J j j juaVI ijJ»L»jj t ^ j L - a l i V I j-jJJ La-uiU I j x l AJU AJUI
j l j U L a j V j I j J j j j j a tf J AijU-iVI i J J L i-jLSJI
**:^^»ni;*mm*******
****************
****,»***
605 Third Avenue, New York, N.Y. 10158
^LiSJijjL^j ((212)8506336)
AxSU ( j j j U J I j ^ I j l l tfjUJI j ^ j i J ' iLJ.1 J j U J j V I j i l j l j
jjiJjJcJL^VLji
oUjAft J A I j J j i J I JJUJ . (Y. . . i J U l iJ-JI j c ) i j J j j V I (JUIAIJII
• t A > - ' J^J^ 65
j j j i - J I IJi j j S l y ^^jjjV I jUj_JI U j i l Jili j j j J iilll o U j ^ V I
4_aLlJI i i j I j l l j o I J j j x J a l l J i i <Ja.uuVL ^ ^ L i jJjAt j x t f j l U '
L J U J I J J J U J U U I 4_JJJJJVI 4 lAjJI j j j l iirt <Jojlil tJC J - ^ ' ' j ' j ^ J
^ ^ J I j ( Y . . ^ - IJIS J J J V I ) U j j j i J AijiSJI AojSUI o j j i x i l
A-oSUI ijL-alj.A j c j J j U J I I J ^ a j j i j i l o U i a ^ l jfcAUj . j o L U I j
CLCJJ SJJ-LA J & J U J i l l 4-fccl-u.AVI o l j J i j i l j a 4-cj-a.AA j f t u-t ii
J j V j AajSJI jfclj-il I j l J <l^Ailj j J j i l J I Ijjk jfc'i'"jj < 'jjS J
i n j i i i i l l AJUI SJIJVI i . ^ j - 1 j 11 ^ I J A J I j J
SLUl
L»J j U V I j JUJJ
j<.- •*•• AJJJJJVI C>y«-Ji»^IJI i-aSa—0 j i j - x J c jjj-fl-jll l j i j i l j _ l j j
J c jjSjlJI jj> 4JiU j a j u J a l J I j oLySaJI j S x j ^ _ j C jfcJjijJ Sjx
.(www.eca.eu.int) j i j J i Jc j i j j u u i oUJ iiiSj oijiiVi
I j i J.JUJ IjlS J J a V l ALJo j U j j V l j i _ A i U j J l j 4 -fc .rtll £-.ljJ
a j i l (^jll ^ L J t t f j U l jJjilJI J i (Y. . \ - IjlS J eljVI) jJjilJI
****************************************
Aa.j b j f c U l J f A i j U J I j j j U J I j l VI ^ j S J I J J V I j c j U j J J
. i a . l j * * s j i j j l j x l u i l j j j S j J j j U i . j o J U I jJji:iJI
• f I -rtrj
lji J
J
J j j - a V I a U l AJ—LUI A S A Lfl-jLju J j l jfcjjilJI ASLj-L J t
'• •• 4jV b u IjJjiJ JJLJ jJji^JI ' j ^ (jLi d J i 4-aUlJj
.1 .,. I, ,.l J , X . ,Y ' ..i-^"l ^ i o j A A l I S j f l - ^ V I lj] T 1-fc II 1.1 J l ' 4-I1AAJI a J j i i J
A J J U J I I AJJJSV I i j x j S J I oljjLJ.1 4jAjU jJLSl J * A i l J l
^ L L i l l j A J A J S J I oLfl-JI c U I J A J A i i l j x L ^ b j U a L A J I J I S I
AjL-aljJJ ijjiSJI i_UUjjjil ^ J A J i U JA j J j i l J I I j i j i l j l j j J L J I
J j A ' j i j - a O j i c J A C A J IJJJ J J J t f J I jAflll J j l l i j j J l j j , j a U I
c*ijjiVI i S U i J c i U L U I
aljl 4 ^ U Qa jiSJ,! J j i l J J J ' o U j J J I Lj-ajljlSj JLAJJ-UJI SJIJI
J J V I AfcCji j u i t i j j AJjijI jLLI ; o U j J J I Li-a.jJjiSj S j l j l ) a j j i l l l
www.ccaf-fcvi.com/html/english/canada-perform
2001-entry.html.
jljUVl J sj-fl-AVi aj-cUU (GAO/AIMD-10-1-23iiUjJI o U a c j o U j l J I U j I j i S l I U l U U l j u j i J i ^ U I olilU'lL
Sljl
Onjijhul
jij
ijJjS
JAIJS
jjili
l^Jc ijU
Jjl
jLailijjVI
Jc
i,jLiliu.VI olSj-Ulj i j j U V I SJ+AVI J j i jA Ujjjua JU f U ^ I
j j A j j 4_Jc t l j — i a U l i - j i - j S j j l j - - o V I I j i t i j - A o U j J J I j x
Jjjlj
j j > j c ^ ^ j U J I JL-JiU J J J A V I f U I i ^ U i l UISAJ J U ^ V I
." (202)5127260 j > i J j j i [email protected] j j j i S J V i JJJJI
•19-
G
Mi^
U ^ - U j l l b j j S j J j l J j V I LflJ.Lola.I J
J U I Acjjia-a O j j i
i_-aLiJI t f U u i j l i V I J A ^ i c j ftf I' J j ^ l £_Lala.VI A i U U l - ^ l
jij
J J j j L U j i l <-IJJA1 a U I A ^ I J I J j f l j a i J j J I .-.I
" • t J ' - ' Lfl^ ( l l A ^
i j . A . l j l l jiSaJ J J I A A _ U I J I I C ^ ^ J L J I j a Ax.j_-a.A-A A i l . j .rt
4-o.Ux O I J U I J I JJJLJLX j i j 4 J j J ) -fl
Cy j : f ' j ^ j
«
. j l l l 4 . i i l i U I d,' -.-JI --I1
i S U I j ^JJDIJIJ J L u i j J L J L J I J jiflJIj J j U J I j
. tfLuijjjVI
Qa A J j J I o U L . , . . j i l t f J =tf J L J . 1 J t a c J A-ajiUI j j U l JjJ.Tfc.1
Ul
: ijUjJl
Itc
j i c tf JJ' j U c A ^ L U I t f U j S l V I J i U (J-UI icjAAx •'•^•'^•' j i j
iSjLllI J
III I 5 ..J *|l
Lflijcj t f j i l Sjflja.! o J j l LoS i U j j l i j
j ( S j L - U I 4_ji tf j j l tf JJ'j Y. . N |fcU j A j j j l S I j - f l - i l J i b i J j - u u
• A J j J I oL-uujjil i x A l j A oUixc JjiJJ
j L U l j l c V l j A J j J I oL.iu.ujJl i i j J J S I UJu-aJj U J J J U a j j i j
j o JjJ-fc fl JJc j o JS.7. (. C b i o U J A C A c j n y n ^jj-u-ull J c - j ".a a l j -
*
•-,1
. L ^ U a j j i j I j x l i j j S j j i S j j a - a j i l i A a . ixlLfl j l j c l
•J -II A J J L B J I I SJ4.,>V 1 AjL.a.ljXj i - j U ' < ^ L i j i l L J J I Sj-fl-aVl
. ^ j i U I 4-kAjjJLj L f l j U j l i x j l 4 J j l j j j A J j J I
•r I • a'.". II ^ j J U . 1 al I III Cii-ij J x - U l 4_Cj_a-.a-A A J - i j Uj--i.uJ
J l
jij aUI lji
*
.icj-<U,l a i i J
-gl - - J I iJ I 4_o.UiA e 1... rt r I a 11 f, I ,, 11 < J A - J J I o l f l - J - A j l ) I * • -*J
LJJJJJJ iijAoj
S J - A J I I < S J J I J 4_UJ-1AJI L J J . S J I IftJJ - i I k_jjia.j i . ^j '
..LicVI l4JjjJiU
J
^ Cy J j ^ l J ^ J J i ^ ^ ' Cy S j U l j
J c l jLfl-a j _ U c t f J-^l Cy "^J^J ?• L O I A V I l j i j_L
f
- j j l j . ^ 1^ T I
• - a l j i i •. t"-^ - (j* •« "•• t f U - U J J I V I 4 n h i l t f J ' ft " I I ( J J A I I a L j j i j
i J j J I o L - u - u j i l aLaJ I f L a ^ J i U U u j j x l t f i J l t f LcujlJiU
. <CjxaJ.I ( J t 4_U.LJJJ _ A J J J J I a U I
ajfl_aiU o U L u i j V I j x J J J I .- . I U T . J i j j l l j AuLSjII I j ' - L I . . . j j L a J j
a j ^ i U J J J f - l j j 5 / j A u j I j J j a L i J I i J _ U I AcjAAA < i a U j a j - i j j j
.pUicVI
A c j f t . ^ x A j A i b - a j U a l J c ^L-J-a.VI J i U j j j . - i U I ( j i l j J J J
t f JJI (Jj-aSJI J J J I l i i J J L _ U - . J A J J J I o l
4-cLUa.l J i U j j U j J i U t f J j i U ! , j J a U 4_ajAij A"ij ... t f j l I J U I
a l i a l j Aj_lLijJI A j A . i b U I LflU o U j - U J A SAC ACJ_BU.I d ...J, a~ ...
cLUcVI SjfljaVI ji.jil J I j J l i i b J i j Y. . Y a b j a JJJJSI J
j a ,J-LJU (jJ Acjji-aJI j l VI i A J J L B J J I J J J U I j j . i t j j J j l j i l j , j u j j j l
U U
i j U I AjLijO L J J I
j U j U B j i c J j i i l j AcjJta-xJJ ajliJI t LalaiU JoJ^; i ^ l i j J SAC JIJCLJ
j i l j bo-S . a J -. 'ill |.-oVI ijL„j„flJ jj^u-ujll j . ^ L i j I I ^LUJI bfl--ilL^
- . ' a". . J U I Acj-iAx a j fl'c.ij Y • . Y J-iljJ Y \ J I \ ^ j x a j l i J I
J
i j L A l J I Ai-Jlil J c JJSLJI S J U L J i c j A - U I a l j j J c (JljS j j j j j U l
j o i j j ! , _ J U J S J V I J i L i IJ .ll- i i j I J I j j i i l l J AJLflJI L i j j j L i J
ajfljaVI j o ( j u U I j u c a l j l l j l i j l i j U LJJI SJ^AV I JJS Qa i j A j U l
. Y > • 1 a b •-
J l j l U l ^ J j j U l J U i l ijjU(JlJ-Sj..l lArVI J j J I
I' j j ; ajic AxJI
. oU-a-IJt (Jt J
<JjJI oUfc«t>ll <*AIJ
ULji!
tf'•ni^^'
t-yU-
•20-
d^
kjJHiJ!
*^>*?-1^'
JijjLijll
ALOUJI J j J L i AIJUJJI Sjfl^VI
lUjn^ 'itu:aL.nLjjifbUfiiajftj^i_«.
.a.ljll <1J , j U j j t f U J J I V I i j U j J (iL j > j j j .J J — j l j i j
•Ui-flj i J U j J j j j j j J-LIC * _ J L U I t f U j S l V I i_aj.rtftj t f j j S I l jUl.flrJ I j
j l ^ U l ^ U l J j ^ ' U ^ - ^ LJi^V L(S u u J U ^ L ^ l i U J l
A J U U I I ^ f j":lj •: •••VI i i j U i "ILJ i_*-aLUI j^L-flJI i U oJ-i-c
A»_ij.*,« o I j j J u \ • • --. UJ Jft-fcj j j j - U I j tf j L J l j j i J l J U U
jfl-1 J i U Jj-^o tf JUJJI j J U l JJ3 j o Lfl....jii.LJ f i J l tf U j J i U
J L ^ U ^ U I j j U l J i l U U J - J - U J ^ J l j b f j j_JiJI JSAJV
J J J J I Y i j To ^ j . j m i l j j J j V I l a r I n - . 1 Y . . \ ^ U J J J J L S I
O L J J U I I j a JAJU UjLxja-* J ^ J i j j A J J - U AALA <JSJ n l j j j o U j U j x
jt^j-j^Ujj AijjSJijjuij jjj_oVi^ui^ijii u-«,ij Y..Y
J l ,_^UJJV1 AXUA (7 Ll^J i J U l o l j j j u i l US J J I J Ifl'i...M
J i L i j^M.ftill LAAJX. j o 4-JUI 4 j y j U tf J l oijJI J
J
- l a . " •••VI J c I .I'll AiLijJI aj-fl-al aJ.cUU aJjJ_a o L I j U i l U
J
^_^AJIJU.VI J U V I l i i j L i | J j A j . 4jl,-fl-.,..ll oU.Ula.iU J U i V l
j j i i J t f U U J J J V I ^ - I- ' - 4 I -fcJJ 4 J L U . J A
icj-a-a.il
t f J U i ^ l j j J U l J U JA L^ A l j U l L ^ J U ^ J I A H J Y . . r ^ U
aLiill J LflJJcUhXj AxlULI (fcCjj j b U I <llU j x jjSj_u. JUaillJ
-'• • . I J ' • " I l~ •t"--'^ j U a l f • ^ j
. j j j J J I j t f j U l
LicUicI t.i'.' LfljUlj^Ju
J L J S J ( j u A j - a c ( J U L A I J X j i t i . l I J J J A C t f JJ' ^ L J A V I
I J ij-Ua.
^ I S x l l j ,_JAJIJ1—VI J U U J I iJxc J i S j b l i l SJLJ j L i U l j
^ j
J L L V I S J J - ^ ^ j C lia.V ^J-L-U..GUCLUCVI AjjLfljII SjfJa.VI J j l
•"^Ulj j j j j j g j j j J I j UjjSjj_u.Li l u S j j j j biixlllj I j j j j U j L A U I I
A-aLill jfcL^ll A U J i S j L U I A u l i j l l Sjfl-Al S j J J I j x ( j J j U x
j j j u i l j U J J I B U J J J i j - U i ^ ' ( U J ' o U j x - a - B J tf.'l.'fl'i'II I J J A I I t J ^
j i j i j S j j x V I S J A I I I OLJVJJIJ S J A I L I i S U I j L a j j j j i j j j A u J I Awj*JI
J i L i <_Jc A i i IJ l j
o L l i L l i l •••;;• -Vll t f j ^ l U J . U I L - J J U I a l j i l u . ! >_ Lala-V I J i U
iUJiLJxJJ j U a V I l i i r j l o /."ij m LiJ-AiJ Lfl-Jc
f
j x SjJiJI J i U l^- -'.II - U U J a j i c j j i i l tf J U l J I . j J U l *• Lxla.1
j _ - a U l J I j i — U j L i J l J l J j - a j j j l aJ a i j x j 4_ja .rtljJI 4_ja-»j.-U I
J U I
A J A U I J I - V I tfL.u.j^^l AlaiJ jfcjiUI J . U I jUal Sjj_U i^^j-UVI
Acj-oja-ji A j i U j i j i U l ' A i i ' j A AJLJJ Y . . Y j j j S S i \ A -
\1
. b i c V l AiLS J j J j x U A i i i l J I j A U i U i l j x A i j l j U V l j ^ j U
. Y• -i ab -
Lfl-iljJtV IjSj i -L'.t I 4 flflnj AMJJJ A-aj l i l l o L L U I jx-U-Jj J l j
I,>j.' a j i c «_oJlj a j l i l l t f U j l l V I j x j j x J i l i
. 4 j J j a i l Lfl-oiflj I * ). ^ l a - j J • - . . I J ....Vl
Lj-.u.L.'ijj JLuJiVI i j A j i J A A I ACJ ftf ft j c o U j U l j a J j j l j
-u'j^ij-
U.S. General Accounting Office, 441 G Street,
N.W.,Exlemal Liai.^on, Room 7826, Washington,
D.C.2054
USA (tei: 202-512-4707; fax: 202-512-4021;
e-mail: [email protected]).
j-aljjjS /jjiiill
: j - a j l J l j L u J I j o 4JJ:.ULA S j j i - a J
J J J .rt'ill A a l j l u j l S j l i J i U
-s. r A y ...Vl J U - L J J J L A J ^ U I a L f l l l i l a J B L U C I
/ J J U I I ^ j j j J I cu-u-LAJl / J J U I . t f U j J l V I 4JAJ ajjLxo u j j j J I r j j j / j - U I < j u i U LuSjjj IJJJLS / S J J U I . JJ-UU L J S J J J a U I Aja.ljil
^UJI ^ I j i l jfcljjl J J J X / J J U I . L j j S ^
/'J
/ x U I . j j i j ^ U l f ^ i j i o j l U / J J U I , I j j j S J / J A A I . AAUJI A j j U j S U I . U U l l j l J S
'I < I J j j j j j I j ^ J j V ^ U l ^ I J I ^ J L U - X J I / S J J U I , A ^ L i l l ^ U l l A U . j U j j S J A H I O L V J J J jfcUl ^ I J I jSJIj / J J U I . g j j j l U
t ^ l j l I j l J j j j i / j j l S J I ' S j a U l i S U I j j K i j .M / j j . . i l l < i j U i l j ^ J J J S O J L J a U I A A I J I I < U i j A j j j i j j l / J J U I . A I J J J L U I a j j I j j V I
. a j a l l l i S U I Q A L / A U I . L ^ j U ^UJI
-21-
: t^UoSlVI A*kll t f j i V I ^ l i V I ^
jjLull
—: (f LfcitJ^lVi 4A4JJ SJJUA j L k i l I ^ J A I
j j L U J U J J A U oLiLiJl J j j x j j L J U t f L^-ujliVl 4_(AJ SJJLLA a j i J
O L U Lfl I l U j x j t f b - 1 I 11.llj ( ^ U u j - j . V l j ( ^ L u j j j j V I JLA
^ J l l O ' J J J U L J aic J c tfL-uij-llVI A I ..'.". a j j L i - j j b i l ' ' l i ' -^"
I'a'^ . ,.t I
. SJJUI nxljjj B IJLI J U
j l — U S j - c L U I j ( j * _ j j j l ^ j j j ) ^-oUjj j x 4.UL <Jj.A t f b - u j j j V l
j u J J J J U i j - A l J c ^ i U a V l j S j j U i l j c J J J I JISJ ^ L J J J J
. CiJjJVI 4.\(j.4. J c Lfl-AJjx j J j i J
4fth ift° ' . ' ••• J J V I > J j i j a L i l i J
J
: j l j U l J c SJJLJ.) ^ J A A A ^ I J X J ^ ^ J J A L J I I j a S j j L U I j l j c V I
<www.idi.no.>
i i U a J I J J a c J Lfljx LLAJ-UJ
y i j j U j J I fl 1J n a j j l i eJ-Lj j U j J ft II 4 (ft(I ^ x U j j t f L - U I L J - U I
AJ-C a l j - j - u j , Y • . Y a U j x J J U J f l • " t J ^ L i I '1*11 S J I J V I J a,j_oUI
: AuLijll SJ^AVI f ^ j i AXIA O I J L I J I
t ^ j j - . u V l J J l l j t f U L i J - J I < f t J i U j u j j L a j 4-ijLajl J i L i t j x ^ - a U j J I
J l j j S j j J j < S j j b J . 1 J i j - o j I j U j - A (fcL-flJl jlj_uftVI l i i J—jil
. t f LJ-UJJJV I 4-Lojj a J J1 (TlJ d .» " 11
J
J i l j 4 Ifl 1 IIIftSjJ irti a j J j L j (jSxJ J A - C j J \ In' JJui j J I o l j L U j V I
J J i S t f LjAj-llVI A j - J j ftjjL-j-A J j l i t i l Ml J J j J l A i U u l j
Jal it. ill j x U j j j . t f Luij-uiV I 4U1JAJ ( O H J J
AA-JJJJJ ^ I j J AjJ-ijJ j l j - c l J
J l j J i U A j _ U j i I l j i_ijjUI j u U J U ^ U J I I -I i.'.l ....Vlji.jjU-.Vi
.11 ft.rti ^ J-—OJX J j . A A.JJLJ.UI ( V ) LflJ Ax (JA-C 4J.UJJ ^ A U J - J I ^ J J J V I
^ j j j j l J I j J L u a U l J A JAC I * ' a* • ••- J i l l j 4_LijjAJjl ^ I j J I
AijjUl SjjbJI S J J U J C U L S V I
jU-iULj o l j U t i j V I j x « J U j V I j - i l j - Z j . J A V I ALJ-L i-j-
I—UJJJJ) J L J I K . 4 U J J I
JIACIJ
. jljcVI iUjXJ
^ c c l j l l j j J j 4 - ^ x l J j tfJ-LJ.uV I J i 111 a l I ftl IJ-ISJJ 1 t f b x j j - u V I 4_Jalxj
j - o j i U l j l j i V I Lfl-JU j x j i j U a j j U i l j U ^ L j J I I j ^
4jLalJI j L U l ajJJAu. tf j j l ^ U j J I i i i 4.IajllVI IJULJ J
-•'•jll
- : JUJI J U I
ajcLuUJ
ajjLJI ijjUjSjjj j l 4jAil j o (jULUI j j j U l J
4-J3la AijUjS-u> Ka j j J j J I jjLjLJjLi Aijjfl'i'i 4fl f S J L J L J I d . >j<-.ll
Lllcl j l j l , - . ,
I j l j i l jxUfcli LOJ l^j cUUiJ J U I J J S U J I QA O j l j j i j U j I
. j U U L j .-jjjjlJI JJJAJ JlflJL t f U j j - u V I
J
j l S j j L a i l JJ-.UJ . a J -fc "vL I 4 S U I j L j j j j j j l j I j i S j j L U I j « j j j J I j a
J i L i j j j j j l J l j i l u i L S L J J I J L J U U J I iJuJjJ a l x U j I j c J l i S j J j l
: t f L^tjJjVI 4AAJJ SJJUAJ JLAAJYI
. L u x j I j S i j J alAll i_iflljil - .'^ " j x IjLa-a Y • . Y j - - " ^ ' - - - j f l - i
5j.JlJI JJll a j j i j j l o L c j - U j l l j a t f l 4 .t. flU J a l U j U I j l
j j - i i t J c a j j U i U J L U i V I i j A j j t f L-ujliVI 41ft11 SjjLuL 4 J J L U V I
: o L ^ j U l I j a ^ j l S j 4 & A I J t f L J 4 J I - ' ' ^ I AJSla J A C A i l j j
* J L 1 1 I J A V I t J j j l a ^jX-jJiVI . - j J j j j J I j y x L j j ( _ p A J j i j o JAJC a L i
[email protected] j j j i S i V i JJJJI J J > JC J I 4722241349
lju;.jAu.l Ifl'iJ a J x C 4 - j j j j Jfl i i ^ j u j U j f l - 1 4 j l j j ^ i t f LUJJJ-UVI 4 x i a J
Sjfl-AVI j x j ^ S J l i . m I ( J I j j ^ j ^ J j j J i J j x j O U J L L L I L i a j I j l S j 4 J L A I J 1
QA S J J L J I I J J A J J U 4 _ i l j j j l a i i S j U j i l j i *1J_UJJ U i V L j 4.jjLijJI
. A L j i . r t n o L I j i a - L j l J t t f U j J J i U O I J U I jfcJliVI U t i x
J
LijLfl O L A A J j a 4 . j i J -t'l ..IJ LXJ J - J J U I I S J I J V I J U J j
: (jiUiLAJj J
j x LIISAJ tf j l l -U-ujJI ,>AUJ j j L j d l J l ^LLAJ AuLfljJ' LjiLj Sj-fl-a-l
: t f U j l i V I in h i ftj AJUI i U I J I j L J J I j x U j ^ j J i L a U
AiiujlUI A J j U l l j AiiLUJI j-oU J ajcLUI J c LliiLLa tJSj J U I
. i J i l J I ijUjJI JJJLAO i U
iJcUJIjSi=LflSJIj j L j - U i V ! J l t f J J J J < l ! j J ' a j l j V I fJiJ jfccjj j J I
. AaUJI .jljtl
.!..:•-.,I
^ilwaVI (IJIJJLJX ( M ) A A J J ^ ^ L I
aLaJI »^l J l j u l j l UlSftr ' j j l r I j - l i l f J j i i Ljj-S JJ-UIJ
J
- : J c JLjalVI jjAjJ o U j i J I j o J j J j
For more information, contact: Office of the
Comptroller and Auditor General, Dhaka-1000,
Bangladesh, tei: +-1-880 (2) 8314653,83183958,8318240-3, fax : -H+880(2) 8312690,e-mail:
saibd @ citechco.net,or www.cagbd.org.
AAAIJ
tf UJJIVI
*
. < U I 4AJ^IJAJ U a U l JAJJI i c j . n f Q
*
. n - ' l j J I P-Jjili 4.-aLiJI J A J I 4CJXAX
*
JXA icj "->".' juJiLaJj
r Ijjl
j^--" Ji CJ^J
t f U - u J - l i V I i-laJj ( j l j J i b a J j r I j j t j U I ( J l j i U a J j . A
j J l J J l j _ j j i - i j i U l J I ^JiSil |fcLUJl (f jLja.j A J i l J l AjLfljII J J J U
. J U J A I (jUXjIj
-:A-SUJI
JjVI t J U l j o Lj-A j j j i l J I Ij-a J
L^LJJ JJIJJI O I J J L J I AJJ
o U i L - o l j i j JJjSj AIAJSAJI A*a.ljll j U J J jijJiL=Jj oUiL-^aV
j U S J J L J I J t ^ U J I j j j j J j jfcUJI j_LLiU AJUI SJIJVI J
iJjJI
A j j j l u j J j AJJSAJ oljJJ-iu J i S l *^y i"'.tj"...-l o U i L - o ! J I ^ L l a j joVI
AL-AIJJ-O Jj-fl-A o U i L j - a V I a i i J l x j J ii'i .-ilU'lj ai j x j 4_tAUaJj
. J - U i l ^ U i J l V j j j a j o l j j j i l l l J J J f ^ J f li'J^'-aj
JA a c J I J c J j •^•^ II ^-JUuJ Lxjjjj 4_kAiL—aV I LjcLt.i n JS J j
j o j j b U j I j j ^ J I l i i JJj-S J UV.V U l U U a j S J I j j L L j J ' J i l j
. L J J ^ A I l j j j * J j Locj (JJjj (jjLijJl J U I J A U J J I J
-22-
UlSjU
>T/Y**Yji
iuj
-; WiAit
*4*J
- jJj-flSl^l ^UJI j j j l i U ^ b ^ i ^ l
-
JeU
UJJJ j i ^ j ^ ^^LJI tfUjjjVI j j >
. j J j j V-1 j i ^ l
; j j ^ l - _ j U j l i i r t ^ . r t ^ n i U f^LJa.1
9
^ v ^ -! AJ t i j j t
-
J
^
^ V l / t ^ U j J i U SJJJ: i ^ L i J I SjUl
-
^La r \ - Y V
-
. J j j . i \Y-A b U t / U i
So^l
J U a U U L . i — ^ b U i l {fcUJ.! i l ^
• J^J? ^ ^ - ^ '
-
. J j j j i Yl-Yo j i J J , l j ^ ^ ^ | j U - V I
f^id^u;c\
(^U—JJJVI ^ 1
akil J L U I j j j l l
-
L J _ « J J J S - U-=.l:jLS j f l j ii.ljVlj
.JJJJ\\-\.
jjfi*>i
LjjjiSJI o L U I I o ^ l j x i U ^ b i . 1
• J ^ j
t f ' b ' ' ' ' " U " l : - ftll Q L ^ - I ^ U J ' ^ U I A V I
^^^^.^ , _ _ ^ , _ [ ^ ^ ^ | _ ^ : ^
'f^-'fV - u J ' - ^s^'iJ±^
'
-
_^ ;
Qi.N nil ( j ^ i U J I j tf j b J I ^ U l ^ V I
-
(jUiJI - i L J U tf U j - u i i U J y . a •.tli
j j j S l Y£-YY
-CKU^
*LJ
UiLw*
1 jAuLJll t j J i J
J irtr I ftjcLU AijjJsSj i j U j U ULJI ajfl-a.iU i J j J I i U i l J J ciVL-JiVf 3 .-^ . - | j . ...1 - ^ J ["Jjilil ' j - * J - U i J j
i-J^'iftll J L U l AJC-IJJI litlj-aVl AU-JJ i - J i l l l l o V L i i l j o j - i H UJJJJJ . jukAitlj-a J j l j a . j • • •I'l'ij L.L,;.'.
: jjj-a-Jl , j U j 5 UJ ^ I n
i i j l i j U U U l ajfl-aiU AJjJI Axiilil
j l S i l ._.i.... JSXJVJ 1 t f J.'ii-'JI J u l o U L o U l j i j x j x J I o U - a J l j o l j J j l l tJla J L U I AJU-UIJJI i j U i V I i i l A a V l j Ailijil LkLJI Sjfl^iU AJjJI
JSJ |iUJ! j y i V L J u j ) . i J b J l oUjJjtx J c J j . — " j - ^ L i V I U-"J2I j J I t f j i V I i J ^ I oULala.V'jajjiSJ( AujjJlJI o ' j j J I J L i j l J J J U I
. 4j,Ajifli J d t 4x.jxa-a
-23-
if!-../¥.-.''• iSS.V^fe.J,'; . 'I
(i:-S'T#'-"/-t'?'i'S'"-.-'^^^-.^i.'--;'^-''.
l^ftSf-;-^
"^^"•'•"fc'','*rf'-'-*'V--
^r.
, •
•
••'!
'•