July 2004

July 2004
V«.jSaJI i j l U l l A^UjU ^
Jl i l ^
^ > » ' V 1 SiwJI .JJIJVJU ^UJl ^ J l ^ l i j S j . ^. Jwuj
i ^ i O jjftH (31) i L t ^ 2 0 0 4 j>>3
V*J^
StlUl) "W^jU ^ J ^ ^ V ^ ^ < « * w i > t \ ^ j
^ j & a J l 4^IU1 < ^ j l l ^ J A U 4 1 ^ 1 AMM.>I i 2004 - : £ ^ J j i ^
JJUJ - : t / j j - i ^ j o"^^ (jlc. S^jSaJl AJUil Ajlijl! < J j J ! Sia^l j i i J
' (JjS/i j j j « j ) j j ^ ( ( j > « ) j i i j j ' ( j W ) 4 L H ^ * (t,^^' u > ^
(44i'-«^'j
* V^ji^'j
•• ^ J J j ^ l j
« "^Jj^Ji
^ U U U ililjul*
< i - i U J l j U U l ! SjlijU UUI ij#a.bl] A J J J I i i u t u j l ^
^jLiiL ^iLUll Axa-,jil <K-J| JJ1I3
^
^ ^ V ' j
"ill SJa-Jl Ciujfi . ^ j . ( JI«J1JV1)
( A A J ^ V I Sj*i*il *.1JIJVJ11 ) £^UAi« . ^ . IjJJ
(^JSJ_>-VI Si.a*ii o b v ^ i i ) o W (/' ^ j i ^ '
j j s j j . A ^ j S ^ I AjILall ^ l i j l l i.-ulL.alj ^ U l j a . ) jjjjaaul ( (CUUJJJVI
Jljs^l j i j j j z ^ l p U j i j j t S j l j * l j i oe- l*ji j
jl
(ii^il -^JLL-^J-IVI) J-oa. ( j j J l i
( L i j j j — ( C W u * j l l jflSjin tJJJjl
( j c U ^ j j l i ^ j J ~ t c L j j j l S i M j i J ^ i j ^ ( ^ Jj-*i>o
(cJ-JJj) ;,?**-=>• c H i - *
<.4^Mi\
j
^ ujlf^j
ejjjual'U
^ (>i3' j i ^ V i j <;ijVi
(J<I£MJ " ^ J \ ^
( j > ^ ^ - ^ Lti^^
p l u V l j A l a i i i i j J j l £ l l j CJVIAAIU JJJA,J]1 ftLuijJ S-*^JjJ * l^^l-Mil^
'.i'^.iij S J J ^ J A I I J J J * ^ ' I . . ' I 1 ^ I j l l 1*11-"jl o i ' i J j j (SA^AII J j f j i j ^ ^ l
: ^ ^ l jljiJl ^ ;/i>Al i-UIl V-^*-»l*
u s Goverament Accountability Office, Room 7814,4410
Street, NW, Washington , D.C, 20548, USA ( Phone :202512-4707. Facsimile: 202-512-4021, Email:
spel(ggao.gov).
( j l j j j j s ) ^ J J . * I J j ' l J Kill IjJJj
I j j j j J « j i j ^ 1 ijiJVU-ll (jli I A W I U BIJIS ^l^kJl ^ l i i i J V
Ij^j
(L«iil) ^^L-^jii^ < - U l i i j t 3 > - J I
^
A J U I ! AJ\5J11 AJLC. *jj*>?- S ^
i j i l l ' ^ c/A ^ j j t
i>
>^1
( <;SJ>,VI ».i>lJl i:^\j'^jll) Sj-jSaJl y^L.*!! vJS-
(^1 j l ^ l j S^ijkiil Ci*^Ull 3^1 J i S i i ' j ^ ' »JA i i - 2 i j c j.Ufl ^Uaill
Jja. J^,^lij j i ( ^^lUll Ajlijll JVa-o ^
S.^j^ i^uu ^ U « j j l u
^ 1 CiVliAli jJMj V J <. IJA ( ^ L J I AJUJIU S ^ ^ U J I >-uj,:Li]l ^ I J J
(cLwjISU (C^iuA u<ili>,»ll ^LJffil
, ^l»- -ll AJA ^
Juiill A J M U « ^ j l a j u j l j a LULHII J J U J J
c U j l ^JAA ^ ^ < A J l AJISJU U J I S j t a V l ^ i « ^ (jlc- 4la-Jl ^ j j J j
(Jj> u ^ j <—L^J t^!j\Ju& »2ji\Sji\ ' "'^.- i j i O i j I (_>i£\ajS JVJJ ~
. ijjis:: AJI OJJ tj^L.jjj'Vi W i i - JUc.1 (^ uj^j'^y u ^ ' j ' c ^ '
<SI«.aIlj "UljJl Ajsl_>«il tjljJJ [ > u i j j J j l JJ j j
« ^J**ll J * * ^ 5_tLj,l -
^j-
ji
www.intosai.org j ^ j j i s i y i ^ j - i l ^Jc LAJI JSJSJ
^ U Qa^J 4JJU ( ^^JKA.II1I A ^ J K J I
[email protected]. i W I
^ fl-'" » J I A L t S ^ OJ.,,.1» -II ^ J ^ ^
<dadjl I ^ V l ^ 4.ulJ^ j C j a j J
I j j ^ j l j j liiijl I <jlijll j i l a ( i j j j L j w j l eljl —
. 6jU^l
(JjJljJI t OljLiiaJI ^ -<-^.- Oy^J~ J i J j 'J^W*'^ J ^ * ^ ""
j u i t i l ^ J J J ale, ^ja^ikn ( j C , l j J j c . .iJjul ~
( Cill'iiWall (^ J ^ J A I I jl4.>JI L > ^ J * M-JI AAAI < ^ J J ^ '----^ ~
i i j i l I ^ W l u_iilj-Jlj |.ljiil ^ I j - i i l I J j S ( j IjJija -
0\_jjia.j»
J-6 ^J^
^
'• U^J^^
U*<^1 (jiiJA*ll
tS^ji!i\
: AJIUII LXJIjJijll _ i a j U i J I iijVliail L>^^ O^ .'.uu-;;,. j * ^ j
Anbar Management Services, Wembley, England, and
University Microfilms Intemational, Ami Arbor,
Michigan, USA.
^jda^
«JJ_)i!' I ate- l—lSljJ 4 ^'-yi " ^ J J * i J ^ j W ~
JJ j i l l ( alall i._j|lj^i I Lud O ^ L a J J U J ^ ~
t j u u j i l l '• '"•'."•"-• ^1 <.«£Ad ( J ^ J ' ^ . j " c$-^ U ^ ^ j . ^ j i ] l - ~
1 ^jaljJsVI
4 ^ j ? > ^ 6 Uil
10 ^t*ii t ^ i i j i i £U»ary,iSjj9Ji s j i
13 0 * ^ ' (^UJIUUJI _><j>i
laj^
( sic- i — i s l ^ ( l j j j j U _ p l ^ J j ~
I j r t j j j ( (JjLjUaaJl S_oSa_J J j j l u ^ j l l ' f « i ^ l a j j l i ~
15 jliuuUil / ^ I S J S JiJ
18 S j j ^ j y j t S j
19 (^UjiiVi pijji
Sit-klinll A^IAAU »1JJ1 | . ^ i » l l j Ljal_^l ' ( j j j J i j y ^ J i " ~
2 5 i J ^ . > i ^ l A^AU S J J I U «tjJl
^ j l a J I A}^Lji,al1 i .I'iL* 1 alx]) i_dlj«)l j ^ j .^ J j i p ~
( c l j & j V l * AJISJII ^ '^••- - t _ y i i j ' j j A a l j j J j A a j i c . ~
LuL4jil ( A J U J I I AjS^Ji I J ^ J ^ J " > > ' — ^ i j - ^
t ^ j
jSl j ^
Jj ^
I - ^ l l ^ '_ii*jl o j ^ _ ^ J j ^ ^ i i ^ j - i j ^ A . l |
j j ^ ,j^-i^i ,_jL..ii ^iJ i 1 JAJJJ-1 '''»_;•"
J VJ . ^—oU ^ ^ 1 ^ ^-'.^-.^Vi o^iA^i ^ 1 ^ J j i ^ J s . . i ^ i j ^ ^ . 2004 .10-16
^Jiijjjl
, I. >.Til a ; , j ' - ^ i l J j U AJ-JLLUIIJJ' aJaJJ'
_|.1L•-. ..',I ^ J j
^ l i ii^iiJl
1 " •» ' ; ^
'•! n.f.i'
_lc- -3 A 'J. L ^ ..ll
^ 1 A i ' j - i a V ' j j • i j j - ^ i ^ - ^ ^j-o ".?^5 _y^'yA^i J•"•-'-- ; ^ ^ J J J —
J
ijj-—i ^ l _ ^ y i JJMI^JIJ ^ ' L u J l J j j l x j J j JjLJlSal — yCdz. J>-iliii' ,_^'—J^V'I J-^JJ^ ^ ^ ^ J . ^ ^ . *
^^^Jij
"-'
''/ jjH^I
'"•-'•'
^^ Si^L:
j j l ' . ^ ^ j ^ j • •'
iJS-^
J J-^—J i
jl ^ ^1
^j.ii
^jki
't'-V^'-' U-^'^^^ Jw
__^^i
Aj'i^l
., i'i< . ,Ji
^
*-o i J - i t ^ j - b ^ '
i l ,^'i-i-j ^JSJV'I
kj
'.^j'Jli
^
iJ:f-'^J • 't'^1/-' 4^''
J ~ ^_yJ^lJlj ^_fli^lj
'J^^*^
^^^.aJSyij
JL' UL-iaaJl ^ r - f ' ^'.^ ^j-L3^.-J'l -xJx- J i j . ^ 1 jliil ,.5-^ iii£j ^u<j' *_j,3l JAI' • ,^ u\-^ j
j : ! - ^
l 3 ^ * ^ ' ^ J ^ ' - ^ ' j ^ ' ' ' J j - ^ ij:}-'-'^-^ 0 - * V_>% ' ^ \lj-a.ia .iJij
L >.'sf1 I . ^ i f - ^ . ; ^ JJ,~'L' J ; - ! ^ ^ ^ J I J J A ] '.A"-^'
Jl__li]l J i j
^ ^ ^ ' ' -^J^'
j)
> ^ ^ ^ '
=3^^*^'' " ^ y ^ ^ - ^ ' J T ^ " ^ .SL^OAV
- i t - jTjJal 3
_>Jj'-^ r H - ^ ^ ^ ' - ^ _ J J L J / I .J-ii::' ^ ' - c - j)--^ -i j jj-=k-iJ'i ^ ^ i-J^^j-uS
J c . < j ' i j l l < ^ - A 1 ^_Jjaju-i-iJ' J J j i a i i ^
i..iljjl
j A l £ i ^ __^i , a ^ - ^ j i Ai_5JJ ^ ' J > ^
A.uiSl A j i i l j i l S j l i }ll JAJ'LS-SJ ^ i l i l - J i .Jlj'j*_-i j V i JliJ.la.J3 ^IjC-b ^jLk'AJi ^ U j j ' JJjlj«-a ^ 'T- • L-ll^la
.'
-LJ
•' 1 I • •
.'/ J
-Lii'
^V^i
4_i^i
^^^\
^ 3
• i J H . > ^ ^ i i ^ j ' - ^ ' j j ^ i CjLiiiala
. A j j j J l A j l i j l l (J>iC.
1
«.iill ( - 3 1 ^ j j _ > * ^ f * ^ L s ^ '
ftijjiLiAil
.icUiij t — i j j j j t jJiiC ^ U l l J.^LUIJ£JVI
J A J ^ ^ ijiall
. O i J * i — « J l j ( . ^ j ' — ^ ' k j j * ^ ^ ' - J ^ J ^ J O l a U a l a AaJj J > i ^ L u j l i V l ;jS-Qiui ^ ^ 1 J j a J i l l
g-1
""'7-1 f I
j^"'"'! J*JJ
t ^"^-^
W^^'j
L*^^ CjUl'^M)
"i^Li-a
(JJI ;_5l_ul jijV
1 ''''"'^-''''
•^^*^'
(JJVIj^Jj
t (jVI
LS^J
jjiLL_ijju3 ;jjj-u fiiJI iSj^-^ ^^ l i i i l l l I 2003 ^ j ^ l i5^ d u i j l j j j ^_9 .lie. i j i l l ^Aiajjll ^jiiW-JI
ftJjl
liiij t AjlijU UisJI o j ^ V l ftlw^Jj t c-'^JiiJi ^'^-s'jS 071^13.71 oJft C J ^ U aSj . ^LHJJJVI
^^ lc I j " ' " - - j_-j]l Ajsljjl ^ l l j l l ^^^ic t jjJall * lilj J [.fUiijaJVI J j ^ . ^ -;;''"''^ ^JJA**;IAUJ1 j ( L1IU_«1^1
J<• •• • ; j - -^^^ L^^^J * j.olfcnJl (Jjjaiill IjjLSUcU t U i 0 ^ ! j'-^"—=1 ^ L ^ l ^ l i i l l (ilb i a . i j
. A
(J
^1
i l S j l i (-
i c CJAJU i j i i l j t ( ^ U u ^ V l *SiA±j o j i L i A l j - j l . a j i ' ( j - f J J ^ ^ aUaill (juAmlj ^
i J l iJjJLM
» j ^
^
I c V j W ? ^ ^ AjivLiiiuiy iJsla-o C j l j A u i i j j S j J j j j - a L i A l l (JJSJJII frt.5Jlj.a i i i T t j J a l j
4 ( j — l c S j ^ M J A j u ^ y S l C j U . L u a . y i J ^ J I J i ^ \ AAjli_)l\ L - u l U V I ^ * J J j . i ^ l
c i i : ! . ! .:a l ^ l f t C C J I C ^ J A = ^ J ^.5L,JJJll!^ S i l i l l 0 * ^ ^ A i a ^ l j j | i t ^^Hi ^ J A i L j a ^ \ j
Allj ^
9A
jiAilflyi C J I
.AitiSli
J H J * ^ i i i a t l o l ^ AiVi-^ifiM A j l a . x i \ j Aj-<ulaY^
'''W^/'^V^
« '•"•''^-^''' .ia (_5LiiijjjVI ijl (^Jc. 0*->^ W^* *^) ' ^ 1 ^ ' C J U J A L I I ( J J jJill tiilij Ciuui ^ U i l l
. Aj^Ull
jSUi
-*
j*ij
X14JI C J . : C ' — U l Jaa ( A J L I O ^ p j t ^ ^ j • A J . O J S ^ 1 < j l i j ] l ^^^ A J J J ^ ^
i^LJiJ ( J — ^ U^ i ^ J • ^ ^ J ^ ^ ^ - ^ J i J ^ J
(j
(J^)^*^* ' ^ > > u l l j
4_ilVc AJIJJ
'Lolaiu da^j^alj
t
''g -"^^ (^^^ljji.a31 ^^Ic ^ g i^ g 1 ^An
6J A—aa^jp.* \ — j ^ j U ^j—o 6.iJ.^ <U.j.o t ^Lii^pJal •^^_>i <• L>*JS^ LJ* O J ^ ' v ^ \ i i j j
<i.lUill 1
ftlc
j J i i i — 0 ^ 1 ^ ' - ^ L > * ^ J H J J • U d i i J J J-0 .iJ V l i l l J S o.lji>, a l ^ j t -s-^-i^ ' " '*J ''^"'J
^ 5 — j l l j i — n a j i o J—JC J S U l - i j d l i7>Ufli CJJI / a j l l j L J J J * * ^ ' J c ^ j l a J I i j j ^ ' ^ ' - ^ ^
LJj__ui ( J j . i
^Uujjj^
11 j - j l i ^ l x_oJA.Jl j L L j a j l ?t-JaljJl ^j.<ij . ^ ^ ' " J ^ * - ! ^ - i j l i 01 j _ l e . J J J U l ^ JjjSouj
. ^ J L J J J J J V I e.icl_kiiAJ d L j i a J i i l i ^
dl
AaC S . l _ c \ i J
J-a t A c l J l j j . i j i l c
nr"! J
« J_j ^
jj.«\!ill ^ L U J J S J V ^
t ^IjiaJl AJJOII ^ l i j l l
^
f » l ^ l L*Uij p l ^ J a U a ^ l J ? ' l O ^ J
^>^_>* ' . " \ ' '—J1>"J • '^-aJalail ^'^'|;^'-''' (J^^U. ^
_ ^ - L J l j j — u i V l -cu—]a^jd\ A ^ A I d U j j A A
^
U ^ - ^ d U j i a l L a ^ J U c I B.11^1 ^JAJJSLIJ L ^ j t M j
(_g\_ujjIijVl
.AAAX1\ OJA
j J OJ JAAII d l j A U . * i l l [ J j j U j j L_i_jii)j . o2& d j J a J j l A J L O ^ - ^ J ^ ( . S ^ ^ J ;JJ '"""nP [ U i U j i l l / j C AAuiall
(.fUjiiVl Ai^ljluj 'J^ili. iJA is'A^ LU»J' J ^ ] J <IJ-"UIV1 t^jLiAll i j i l n . jj.aliill I^UUJSJVI J-flJ^-i
CLOJ i j j i l j ' A ^ j j i a j ) A j ^ o j l j l o i ' y i A VtStVi j l j oiuaj ^ j - l ^ O ^ J • U:i_>*^^J ^ j L i J l ^ j j a l l
( j l j — j j a . (_^ ( ^ j U l l J J C 4 . c U l i . l J
jAJj
ijiiijjll
jjiLvJl
a i j j . . S J t_Jj*ii—9 I, J H A •* -v ;'"1J . ^JjiL.ii.(ill
. ^Ujii'Vl
3J
c i U i a c l J J S ;j>i p U a - V L j l ^ o l c
3jjL-aAll
- i L i l i J ^pSI 4 j a i i j l j -^ •••'' L J ^ ^ ( t
_J_>iaJ j_a I j j b
d\j.i^
2004
Lalx-a J J * C ^j.4\!ill JJIJJI_J£JVI
C d i a L j a l u i l j i a tAjaj,Jill L J J J J I J J J ^ . ^ . ^ j i j ^ 0 - " ^ - j U i a l i i u J A J ^ J j l U i a j l ( j j S j 1—ijjujj
' (1956) J*-—SJJJ ^ ^ ;^'—^1 ^ > ^ ' i i c Jiia -
^JUIJIJ!^ ^ J ^ ^
dlj-ij>Jl < i j j j j i J j . i
1—ale j * i _ c A*.iAi jj^ia* .^ *u£ij . (1974) ^ 1 ^ Ajjio ^ ^ t > \ j ] l j 4 (1962) U^a ^ ^ ^ I j i l j
. 1 989 ^Ic i j J j J ^
. 1 ^ j ^ ^ dlliill j . Q j ^ l — I j j j j l ( ^ iic- j-oJj-i j i . ! (_^
J**n•"'» ^a^ i A.OIA ^ '-^ ' i l j Aj.iLkjaja' 4 ^-ICLAJA.' a ^UJJJLLUI '•,"J\^_ J • -^\ Li ) j 9I 1' ' "<•> •'< i ' " ' ^ aji t ^ , i ."ij^ »
jU-a
3aj J aJ J j a j l l j L j i l CJU^ i A A J J ! ^ \ I J J J J I J
AjJijk A j j L o i j j d L J a l j S j A j J j t i.iJJ,^ J j . i
.Loj] tj^ltc] jjjtj«-a tfJj '.iLiUl AiiilLJi.a Llic A J I J oj^,^! c.LJljj j j c AAJUIJJI dLUaijajujAJIj (jjjjJI
'-'••• ll > j i ( j j S j (jV ^ 1 ^ 1 Ls^ JLa-all d l a j i dLJLUi_ujjll j^a d u i ^ J ^ \ 4£.jLuiliill d l j j l a i l l j l LaS
. j j i c rjjjl) (JLJIJSJVI _>^3^ jliuV LJI^ Wjjjl - ^ ^ LU^I i S ^
ij:i
1! A jlj da jll ^_3 .iitjj i_sjj-i j*ic jxliill i^LuijSjVl J M I ^ -jb Ljajl jSJj j l j.a lii .ij V j
lg
a frLiJa C-Vl b j j j l J a j j j j j ijjJJJ J j . i j - * o j j i c O I J ^ J_;^ •'' ( j LiJajl ^^.. nl > ul J A i i j Aja d i a j
JJ—C Li*-=>i ( ^ J J j V l jLaJ^l ^_^1 l^io iJ:4,lj J S aj-iajj L_ij*L t 2 0 0 4 ^ U . ^
j ^ ^ j . ^_5LiijijVl
.25 J l ' ^ ^ c^^jjjVl JU^V! ^ L ^ i
1—ijiji__a t A ilSjlLj {3^*JJ b l j - i j 4 Jxj l>ua ^ b i l l j.<i JJJ*11 A J ^ J J U I I ojJaaJl o J ^ L)J^. *~-*>^j
j\—ajyi j
a JJ ^ l ;_^1
LiijoJ^l ftb-iacl ajiij u j j * a j . ^ L - I J J J V I J J J U - J ^ l a - i l l •ijSLi ^ ^ i*^-^
JA)l«-JI j ^ l oVri.nJj t ^ ^ J J j V l jUliVl ^ ^ A ^ j i o ^ l S j j k J l ^ U i ^ l l ^ 1-SJJS1I i ^ ^ j J j V l
^
«i£:a_« Ajj.;-.r- Ajj-iaa (JJJOU j b i j ^ b jJiJa ( ^ J J J ^ ' ^ J U J ^ I ^.^ C^bjaclSj . i j l u i j j j j ^ A j j l a j l l
j a o j . j i i c j . a l j l l ^.^bjjSjVl J-<iJ>» J l i U . ; j j L g j j ijJaj.a iJ^Jij ^ ^ L u j i j V l ( ^ OrJ^JJjVl j J i a j - J l
j o j iJjJjJI U j ' ^ ' ^.5^ u'^->^' JSJlui) ^ j j l iJaJl JU-IJ J C j J j j l i O J ^ ^ '-"' O^ ' - ^ ' U j i ' ^ ' j
. |_cbiijij'Vlj e j j j S l l A J I J J I ! dbJaJAll
' _ '"^ 1 isjljl
j l LoS . jJic
a4Jj__^
•-
^1 jjlJjJ
j.aljll
LJjwi
^.^LUJJSJVI
diaJI
JAJJ.0
'—jljj3-Qj
lj& (iJaiJ j c jjlj^jjwJl
dbj-fljJ
J] J ^ J-«b ^JialiJ j ^ j
4ja]aj.rtj
^jlii'igil
AJJJII
AJI^J
. J A J ^ A U d l j J I S H I M J 1 ^i'-iaal J:?^>^
dijaj__jljjj
a J-SJJAH jUi*jl j l ^ j j ^ '—'J**'J - '—J*^'-^^ (j-^ba iJjJaal J
j j a j i l ajaj ^ j j i n j
A \j\]~.A\ AjjJaJl d l jjAJilillJ A ^ a j j l l j < ^ l j i l j j b - u j AilSj J J J A I I J J A A L J I J S J A I I C j i j j j : j j i i i a j j i
jJjL-Jt-a AisJ ("i^linliiil i 2 0 0 0 J 1 9 9 7 ^ I c J
. Q.t\.a\j< ^ j ^
J . A^JlA\ ^ \ j A J^a.! j . a J ^ l j J
^
CS^lJ
i 2ali,.l:J\ <?l^jll U ^ J - l i l J b l l > W > » i l j J j V l j - ; J > J l Ajli,.ljH A j l i j l l
J
j j i c j ^ b l l ^ b i i j S j V l J ^ ' y o Ail.Jaij.4l J c jJjSil ^ j L i J ^ l ^ j i l ^ l ^ J i—uS-Q J1J3*M-O i J j » J j
J
17-1J ^»—-ail J i l t ^ j U . ' i g l l j b J ^ l J
^J
_>^3^^ ?-ljjaI ( J i i L 5 J ^ * — * > " J • '-iii'ul.^JJ
J I'a'i...
I I. "flj . IIJ . j^LiJaVl i j i ^ S-'l^^l ^ " V " O ^ ^ J • ri-.- ^' i—Sjj,iij • d b j i j l j j j ^ ^ A.*lj«il (_^bAll
ijia. J
A J J L U ^ I Ail£]l J c d i j x j l ' •Aj.^ji - ^ ^ J^>^ '—^>^J • -^J^jjl c b u j j Ajjj^-naJl (JAIJJ
. J j l c j j a jj_<a3 d i j b l J l < U j j t l ^ j V l j b J
dH^jL^l ojo-ola V U c l i j i a j * J 4,^4«-w L 5 J J 1 ^
t ( i l U I J S J ! ^ j J j C ^jobil jAJ3.ali ^ L a j l l jLa^Ja J ) l^JU.*^ -^Jfr^-Sl ^
' S ^ 0-a ' — S ^ J ^ J
. ;_5biij!iJVl J U c V J A U W d j J a o j ^ L a j i AaL-o oJcla (JJJJJJJU J
^Lj.w'yij
bJ^JAf^
LOLAJI
j : ^
S - ^ .1992 ^U ^
I W l ^Ic
U 'J^uJ '£--
• >
>iivl
^ "
j j i S ^ i 4 . ^ . 2004 4 j j _ ^ i
Ijjia j-.,^^! J^JSJI j
'^
y
' ' J ,
d l
^ .l'-)'-)2 ^ I c
C ^'••^ -111 _^.^
dl
i l
j l
1d
iajS^l
Vi-iiV'
j j l oJ Q • a j L x j ] '
^1 c j l t L i l
c. A J J W A I I
ASJJ- .
*L—lila j l l
*bjjJ.iJl
uyi
aJ=. >.
\-'ri
A
ojij^
a 1 "'*' ; aLiji-aJll
j—t
.
J
J3j .
" ' " ail
^U-jjJjJ
viiii_aJ' J j B j
*
Mi y i J j^.;—11 j i C 5 . Aiul 1 2
^^j£iJl
^J^'-^J^' j b i i b ^ jiijl A > i l j j i l
d
w>-
ASJJJI
L i . AJ3.
^ISjJllj
iAjJjJill
•! J _ _ a C a . ^
iiJl s j l j ^
'ijbV'
• * 1 ^ • -11 A A J U I I
AlalaJ'
dlcLiilj
I j J ^ - j
^_jijjl
-^'1 ^A__jlajll
t i a i L J I A j j b i i A j l l ^j.'.;.i-fc!i
tOBB -HoldingACiijlji
A_dull
..I j-a J J J S J I
'ij^jj'.-
I I I . A G i ^ J ^
t AJ u;'.i-all 3 k A J U I I 3 k A j j l i j l l
A_iilll
jy.j<...
c- ' 2003 ^l
^ Ji
i*^.M
ij'dcij
JLocV
, .iaV'.-^ nil J , ^ i S i j i
^'-^1
J
' a ^ M A.4L.UJ . ^ . l l l
",
j
^ 3
i fi 1 ; ' 'SV'
. 1 ^ .-,U •; . 2002 V^ >
J
'* !^
v'J'•-";''
^1<-''
JJjJill
A-\-^\
M^- ^^ A i i i j j l
- j ' . •^. -•....V/l j . i i A i l b-JJJ
. A J l j j i l l A j J j J i l l ,*K,.V, A^iiilill
A J J J J i l l .M^,.ill ^ I j l i t
ijb) ^
j
^ bjlJ
, ^ [Jl ..,^•11 <jj'
•^\
: J c J'_^V' ^ j ^ j j J b ^ V > J j > J j
Rechnungshof.t'ax: 4317129425 e-mail:
intosai {grechnungshol'.jjv.ai.
j u ^
J
_5 .
> ~ ^ j j i .J
=lj>^J' A i j j j ^ ^ j ^ - ^ ^ w U ^ i
'da Aji-aU /
J j i i j I
AjlS j j i
jjj'uill
J-aC 3 tAaJioJl l U o J i - l b J j i l i i l
l A ij i j
.LidjlS
AJJJ.1AJ1
J
^bJl
J j > o ^
^-JAjlgyi
Jlxj
j j J - a l l , LlU • '• •^"••^ ,^'- ••'' C
J
y
. AJJJJJI LiLda Aj-aAb t_u<jlji
1
*
< J UJJ
j ^
11 d b i a i x J I A j L o i ^ n S < i a
..j^..
j
^
,
.
jjJij
&J
1^1 ' >a]'
lb
J
i
ja l j j t £ j j i l i j J l
jb£
u j l — j r'l—4 f'll - S 4 - d L u i L l u i
j ^
,j_^ o
J
il 4
-
-^
j j l Q A d l u u l cjijl£-o AjjiAi j j j j - a J i l j
dV!
d b _ d j L t - J b oJ
*^jr^
Ai-L-a—oi A
auJl J l j - d V j v L i l j j j l S^Luil
' (JJ~=^^ d U j i J l A i b i a V b ^ b - ^ ! j
^
i jjj_i.Vl jl
J j J l J i j j ^ OH ( > J
. j ^ j - J !
j b S (>3*JJ ( 3 J ^ ' ( j J a j i J l
i
iJjJ^ ' '"''
J .' LJ'
^
A_LO*iljll d b L i l l ( j i s j i o (
i U l
I_I31JA11
'
j l j ^ j j l - a (_gjl j j S j
j l
AjLai"
L..l->jj . d b s j l " - o ] l
AjJaSll *JA d i l ^ J S J
' '"'^ ^ ?LJ-a . ^ j L J j j l l
"
oy—^JJ
'
^
Lr^^y' J
j l j
'
^
i ,j
(JJl
,
L i - a (_g
i
,
S-J a l j J l
>^ij3
k-ali I j J j S j (JJjSll j b j j j l l J
S
-a -r 1- (I
_^
I
tl
AJJIBJII
I. - (
»
dLajijL-Ji ^ L a i
«.ri
j U c ^ l
-^
^ \ l i
• i
I . '"'^ -I J
j»>*«il
-1-. t i
jbjiJ
.-r-
I g '"'*•' '
jja
j.a
AJJJI
" AjjjJi
A i U ^ b ^ , ^uii
(jeajj.^1—j J l IJIUWII JJjSiil 1J4 A i j J 3 j
__ , .
JJJSJI l ^ ^ j j . j j j J i S i l
2^_i£jA s j ' — c i ^ 1
.
^ ^j^U. j j j i 2
IJ I J j ^ i U j I ( - J a l j A i l I
.-
(—1—JJil ^ ^ l
4 j — I j i A_L.ali A J A A I d i j
d i j l j j — 1 1 J.OC AjtaJa j c
jiij:iiij
.
j
^ _
11 - •
oAA-5 1 1 1 ->j-i
•
XJ—Ul oJiuiil ;_iA3j ( 2 0 U J J j l j l 3 0 1 ^
I 11 -I 11
I •
dUjUJl
ijjaa. J c Ajiali_allj AjUi j J j b J j J l
^^_^i c i n i j ^ AJJUII A j - j S i i i
„
j^j^^fl^ ^ \ j l
. . . .
I
d b i ! l ^ ' AJJJI
oJcbji
•Aj-^li
t ^»^1—S^ SjljJ J b.ali b c j j b i l j j l
ejllij J l l j
.
^ ^
a.1 f> j^iLJt ^ I L J I J B J J i d l j j L i j j l
' ( i — ^ ' C> ^ ^
•
U^J—i*j ' ^-^b>:"V' ^ — W
\ 0<
'
i jsl—«J) i_j—alj-aJ' j j j l a (j-1 o(2l ajiaJI
j_C
A j t i l i l J V l j - 1 o j ^ < i j J j jj*J.oJJ
. A J J I J V I A j l j j a ( j j j a i j j ^_.l•'iSJ^ll
.,__
^_ __
__
j j j i ) ijjaj j j i aLail 4_jaiJai) ("i-^.i.fl J j ' j
'"la-^i
'•^ b ^ J ' ^iii.^ A-aj • A_ajSiil AJIBJ
*'
A j U i " ( j l a j i * L _ i l U A j j l i j l l J b i c V l 'Lie
^-At a j A * i l jjiil>,ol oAji?. <iaJ d j l £ j i j
•
.^" j . . j £ i / / d /
Jitll <
ij/J/A^
iii//
cVj
l j _ A j — j i j j i d j b d J U a J3 i Z i l j j j i i l l j
4 jl
a t" A J J U I
ll d l
ojL^Jl
A J C U U - ^ O J * ^ ^ * ^ C J ^ ' j i "^ O J ^ j y ^ ^
e'—^1
MSl j ^ l
Jji
U*' ^
^}^J
^
. ^ U c i \^ jjJiL ^ i
Aijjkli j c
LU*JI
^
j . 1 ^j j i j
Jl
dijUi
jlj^jji-a Uiajl A d a i - l j l
jjiiuJ;—1 AJJ—!l
"
"
AAJ^I
A-oJiJl
i>4M.\aS. iS-^ L F ^frbaJJ i
i l^JJ
^ 1 A : U J J ^
jr-
.y
.-J- p r r :
cJ^lLj
jr
^
J
. . ^
t-*:^
t^*"' - U l j i i ^ f ' l j i a i i l u i U j i l j ^
'
aUil
'
i_ialjAll d f r i j
•
'
1 1 2 0 0 3
*"
JaLui J
•
s?
j u i l j j l L U C A C a,43-- (JtiU. i y . ' J s - i i l
- •
^ ^
^ ^ i j .
j U ^ 1 jl J j i
^J:: ^
4 jJjjll
A^jj;^
>L*]1 t - i a l j j l j ^ t i
^
_
*J-*^'
_j-
.
.
.y
.J
, Jlll A j ^ ^ l i x ^ V IjiiO Aiiill
^
.
..
-^^
•
" ^ ^ - ' i — ^ ' ' ^ ' — a j L t * i l AjUi''dj£.,ti
"
-
AjjiXi-a
••
j u J j S i l Ajjj-dll ( j j ^ i
Mjjl^—s •—^—^y^ ^ — u l ^ j i l (JL-cVl JjiJJj
"
^ '
•
^
-J-
^
*]1 (>^Ua3il J
Ajj-^Lidlll d U j U l
I-'
s;; A I U L J I d j i J i t ' j ^ ^ j j - ^>oUJij
^JJ
^jii
^^^
^jj
.
AJJJI
ftjiiil
^ ^ ^
'.'?j-:j
(Jja. •^JjJ
.
t, i •
; •
..
.„
,
-..
. ,,
j
^
,
i
J j i l
i -
jljcl
11
J l
i tr,
^ J a a J a j j j J j jJiJl
" ^ ^ (>=*ba. j
, ,
JiJ^
11
I
jij-axll (jui^-o
v*
Ajijb-a
. „ . , , .
^ ^ ^ J J- -iLq.ll ^;JbJJ ^Ull ^ l j . J l
_
^ j j
jjiU
..
J J
r
\c
-..
-i i
j j ^ CPJ-^ d a l e !
bb^-
-i,
(. ri
^-JJI CJjjJaJI
. . ,,
...
. , . - , .
, ,,
i_s_^l j - 0 c i a l i j j c ' "^"^ .iaa . j A * ! !
^ ^ ^ ^ ^
^^^ ^ ^ . ^ ^ ^ ^ ^
^Ulcvij
^^^^^^^ ^^__^ ^ ^ ^ ^ ^^^_^. ^
-
. ,1
,
(,
,,
^ ^
- „ 1,
f'j—?]j ' 'S!^^* -^J^*^^ ^J-^Jj '^jlbiil
„
,
A
' ^-^^ " - ^
^
SIJAI'
S j b i — J A—ii*i«ii d l — * j i A - i i t j * i — i j al
r
_^^^^
(11
• -
1^1 • >»»
(jia—«j j—c- j_^(—aj]i j—wdi t fl.iS jaj
^
:uinj ^ui
„
*J1 e J
;
, V M
j U j
ijLaJJj •
^
"^J^J^ '^bj
r^^*-:*! U '
UJIL J C
^ ^
, .
U-ajaj S
_
,,., _
(.s* ' ^ * — " U J
,
j — ^ \ jk 'XJi, S j j j J l d a s l j j i j . l a i f i H j
iuj>:£/y/ j i i y / j i u ^ i ^ / d L j ^ /
A^
^^^^ ^ ^ ^ ^ ^
<
al
ASjUJb u u i . 1
• ^ ' ^ - ' • ^ • ^ • ^
sjcU^
_ ^ ^ ^
^-1—tjj J l l ^ l i j l l (JUcVl j b l i l |>L*i'
_j
f .,
l»L*il e j a l j . J l iJaj w
4 _ , l ^ j ^ L ^ j A , j . ^ l ^ L ^ y U J I
,__A u*I_tS dl3Ua . tCJiSlI >Uil 1-ial >Jl
''p
..7 u?
r
. .^
^IjJ!
i _ u l - l ^ ajsj ^ i J j V I i y ^ \
,j_^>
. . .
J C j . a ^_jJi t j i i , ! ^ '
Ajjjjjl dUjiAAll
JJ.U1I
1—uU J l w V i i^iiji J 9^ v" Aj'i 1 A.U1 j U - i i
^
•—1—alj-Ji A i k l a i — J i
*
•
. ^1
StjLJiJ
olg-aJ
...
J'J—"'ll
•
S j j f ^ l J l i - V l S j b ' j M jiiVij^ S j b l
-'^
ij-ajj . A
' "
J a W « 3
AJJU
•
' 1
^
^J—9J
^
4 j U j j i l l
__...<
bLkJa—3 AJI j b j u *j-o*il ijuawo J l ( j o l i
,
1, , - - i
1 ,
,
r
A — i l i j t j i j_j—il z-1 JAJ j l ^tLo iUjAJ O l j
! i
t.
-. i,
1 gjl al fcil L_lSlj-Jl (_5JJ J l l j t ^-"JJ*^
_
.
..
_ A S U L J I J jiuill d l i i j j 4 Jji*il
„
-c 1 - ,
1,
. • n 1^
jLai
^ ^^^^
(.-J
Ji-aJ ( 3 J L U I _ J I
^ ,
(jiaji-aJl j l ^ J
^ „^^^
^^^^^
6 - ^ ^ I j ' 4-^i^l '^J^V ^iiUil! j U ^
i 2 0 0 3 j L _ J jJJii—J J ^
.2004 iab_Ji ^
A
Li A — J I ^ J
Aiijail tjjjail "ijj 4 2003 J j i j ^ J J
Jlj—«VI lib-iil J j J j - dbujUo ^IjilJ
jl ^ j 11 ( J J j i l l i^j-ajj Jaa 4 j b - a a i b j
J l I d a , " Jjajjll AjLaC AJJIJ ( J A J 4 Adbll
A jlUfl ( J J - i j ' ^ d ^ ' A_uijU<Jl jjjbt-aJ
LIJI O3^'^
-^ ^ r4J^ J ^ i c*'—^-5 ~ f^!**'^—^^ •''—^^^^ ^ • i ^ ^ S r ^
'"!•'•"- ^ j a J!j.oVl - i j - i j ^ " ^ ^ j dbiijLA.a
1—1—j£-J A
J
lj] U-O (_3<i-wjl J j i j S j j . iUJl L-ISIj-Jl
i l QA Jl»a (JSJIJ d l a c j aj^iU iJSj^
Uj__aljJl
Ajlij
' _ "'<" a\i .:flj . L^iljAl
uil J
Ajtilj.0
ac A
jjjii
J
k i j l j
43^aaJJ
c b ^1
»JI
d-iJ3 jJill d U l j i i a ^ i i
. (iljlijl\
jr'-''
•-_ '
^JLa ^OJlJ j A A j t i l j j l j.<i t - j j ^ l j l £ j i j
nil J
d j U 4.2003
^ oj—rij^ Jo^'l
. ^ b j l i-ilj-oil
.' c / ^ > _ _ i i i / / A J L ^ I J J
'^-^ ^ / ^
JJJSJ j
^ -^J
o V / •J./-L>« * ^ ^ 1 ^ L j L i i j l a ^
i^jijy j « j i i i i ' J
t2004 c Jil
11 (^
j
jl—4JJ1^
J_5—ic A—JJf<i]lj 4 A j c . j j J a j . < i i \ j
* l - i l U-a—=J ( j — 3 ,-^a''
^ ' ^ J ^ ^ J cr^'^->^'
T'^! J
W^"*^
Ul ;_5J
J
A (_g l c A * i l j - J \ d j f t j ^ J
j l a j l l L-JJLO ^ J A ( ^ J ^ J l S j j * d j j a , l j
a LAHJ-^
4 ptJJJ
^ J * aJaj.411 ^ ^ b . . U
ill ( j * C ^ Aj'lijll blxl^
AJajll
ej^ill
^^—^J-^ ' - ^ d - a 4 b i i J 3 j . L u i j j a j 4 l j i ] j & j
C j - a ^ J l A i b - b y b j . AJIIjJall A-ojSill
J 3 j . A j t i l j.o
d i i J ^ U i i i j Ajiiijii ^ x i i ^ i dU^c
db-jVjii Aj.ojSiJi AJ^UJI d H * 4^jbi
f ^ ^ JSJ
;>«—:*ij (J5__jjail ^li Jaa 4 ^Ull L-ialjAll
j ^ l jjjjJiaj
. v ^ l j * <ij-iaj oJadJl
2L_JJJJ11 jJjliiiill j ^ Adx.o Ajjlij dliLc
A-oUJl dbUisJ
. 2003 ^Ul A*JJVI
. j^j.uijil dUjjLo <MIJJ J i l (JA 4^JJ
i_j jS.a X 3J-1 ^
4 Aj
AJSIUJ—ail d l
JjJl fbdcl
njisua j c l ^
. I^OLULOJ A ^ J < - 11 pljj ^^-..9
A
aji«-<Jb j l
Adl
I j j l ' ' - J.^ixj j l j L a l j i U j ^ A l AJCJJJ3J.OJ
- ^ j j p — J A i l x l o l l (diS-oll t - J l j A l AJJIJ J
j_fl 4 " IAISJ jtUIl i-^'l^^l •-. •'•'<'- i_Zi3 jw
A-ISUAH UJ3
kjijLo-a •j^a i ^
A l U i J ^ j ^ V ^ -^J-^^a ^ ^ J d b i i j b w i d j l S
"IJJSJ ^ u i ^ i ^ i
A AJIJII J^dilll pUUl J
»ilj.ft]\ d l
Ajai^jL
u^Jlj-II
dila
^la JIJC^I AJLC
S^J
J.«C J ^ Y ' ^ • ^ ^ J (JALUJ ajjjij .^^iiu ^UJI
i c (3^1^,^^' " • ^ . ^ J ^ J i — " ^ ^ -^—^ (.1 j i i i l l A j i i l j - i j J j a j U j A — j l i j (J—Jj d j J a d a l i j oJjaJl o j l j ]
. IjiSl aUll l _ l 3 l j J I
J L u i i V l i ^ J i <ilS d U j l x J l j - a A i j J j
: Jbil
jlji»Jl
i^
A—JjLLJ J i
ki! A-uLdi J ! l i d l j - o d ^ ^ j
db_^-ajillj ^bill
A^Uaj dUii^lall
**—o^ j^ [jjJJ' ftUiacl jS-jjj
Jlj^Vl
-ij-^j^
t j j j S ^-ola.) t 2 0 0 3 i a b j i J j . 2 0 0 2
. AJIJVI
d^lUuflijll ^-'^j J?.! (j* plJaill AMa.\jA
^ ^ ^ ^j ^ . ^ , ^^^^^
^ .^^dill jLo 4 . I j i i i l l A * i l j ^ ^ i l - U l
'
^ ^
'
"
^
Fax:++1 (613) 957 4023; e-mail-.
Communication @ oagbvg.ca; or Web
site :www.oag-bvg.gc.ca
b « > ^ j * ^ J j • jjaiiilj J j > ^ l
' j b - k i i l j 4 ^lj_to^lj 4jjSjUd-*llj
J
j b d J
LSJ^'^ ' " J ^ IJ*O"I>1J . jjjU-allj
u j j - ^ IJ—il i s - ^ f»l*il s ^ l j ^ l d i S -
Jl
^ ia
A--wa-Ji J l j - V l J ^ A j j l i j t ; j U j i ^
O J — j ^ C r ^ < - ^ ^ d U U l j d::ij\i*
V L _ a (2003 J U J I ^ ^ ^ J . A j j j > a l ^
4 i . 4 j l i ^ l j j j U H ( j i j - i ^ > 5JJIJLAU
^ J • ^ ^ > ^ ^ ^ L ^ - ^ b *'^Vl Ajlaji
L.j.diA ^ j _ ^ ^b_aj SjSi« J c ^iLjSjdlb
'
^yj^\
*^^U-
','y'.\\
-jjUl
(JSJb j i * ^ l J
ij^jA
^ _ j ^
J j l jjJlS J
Office ofthe Auditor General, of
Canada
o^\jc\~-}
j
(JXAJUI—JJ)
^
^
^3^^' (0
J.j^' dlcj^j-Jl
djij
^
kkJI ^
. ftljkill A*ilj-
jbij
j ^ j \ 42003
^Ull ^SJA1\
d b l k i - j diJA j j - i ^ j j a i i j ^ l j U lj)
i _ l i j ^ l 4.1j_iiil^ A « . ^ j - i 3 i j i ^ -iaj
S ^ - a l ^ l d i S ^ i J j ^ l Sjbl J ^ jLbl
,^AA.^\ ^
, ^ J c VI L - a j j x . j l . ^ (^Jll o ^ ^ l
' ^L>.U^I . i _ l j^
. . b ^ l i i I j j i b J j 4 2003 j I > - >
.-,
^^-^^ ^
li_Jk 3 ^ J K J j
2003 |»b_C Ajjjj ^
JS i_53 ,4li3jll .*11J J
, 2003 j j
(1.69) j - ^ j j
^
aA
; 3 J ^ olki
AjSiil
;!.- 14.039c.>^>:f^^
d^jll J J . ^ U
^
- "OJU < ) J J ^
^
L>l^-^f*^' (iiiJl' t5--^l ' 2003 (^b
JJJ.OJS j V j J 0 3 ^
1; d b _ C J i i A - , j S i i l C i A d : ^ 4 A j \ j
j j j U ( 510) j j j j j i . 4.152 \ ^ y ^
U ^ 4 ^l_^l
^ j i
'A^\jJi
QA J j S f l
J
^ ^ ^ - ^ ^ ^"^'-S '^l^lj^V*
(>*-^' 4^1 >J^ S ^ ^ ^ U l j s - l j db-luji
o ^ '^J ' ^ -^'^^ (2) ' ^^^^^ ^ ^ j i>=^
^ ^ J • Jlj-«Sri JJJJ- Ajlij _ i Aii^Ul
J^—?^V' L^-^ ^ V l ^
JJji Ja J-i*il
dbiX-:i_ll d_ilS IJJ U j j j j i l l ;j-^iii
' ^ - ^ • ^ ^ ^ ^ ' ^ ^ ^ J '*^^-S Jb^;ib
Jlj_^Vl J j J ^ ^ ^ U j Jaiol A i j i ^ I
^-^J^'
4A
A j L i j i ^ ^Jjaj. ^ . I j k i l l ^ U i l J-i
t*^' ^ ' - ^ * " ^ - ^ ^
^ ' ^ '^ ^ ' '^'
liq .11 3
'J-^^^ J
u i j U J l J J j b _ » - L>^-S«J
' " " ^ ^ ^ ^ V ) > ^ 1 dbi^b-allj
j_^3
j,
jj.^._3i . . b d i j j - J j j - i
aA
i l l x A J l j Ajla3ll
J i l j - a 'LjJi,jU
.
3 J f - t ) • ••
__jJUa3
1' d
d j l J«.J3 k 2 0 0 3
11 4 j ' i j l l
jVjj
;>aj-ftll
wjl J
• u < . ^ ^La j ^ a j j l
J
J
c
Jlj—cVl ^ J c J U I jjaiilb j j . . ^
;<
;^>^
Ll*-aJl j i j ^ ' ,J^'-^J^' ' ^ J - ^ ' ^-"'^
J-ai JJ3J
AJI J-""'- d i i i
dUjJjllj
d i i c l j 4buial 3 0 J U a 3 £ i j '
dljijil
. 2 0 0 3 ^ b j j j U J 3 ^ J J 1 1 iJA -!ubj
J l ^ j j i jjjJi j ^ . 2004 JaUi 20 J
^ ^ ^ j . 2004 j U d 22-5 > •= jial!
j-a 'tSj'd-o 34 %.abjAjl IJA __ji A S J ' U I ^
Ul
^—i^S >
. cljjjil
. j J ^ J i j - a iAjlijil
j y t j 'jajjSl J Uill J
AJjJ 23
'^ jli3il A
^J>.cl
^_i—i.j j i j , jlS-a
a)—iS
1 p,\
i^dttil d i e j i l l l 3 J l 3>iVl
3 A^^UJl Aaialoji J
4 1 j l c a u; jjiyLu^jJ J j d l ^ILJ: ' Lki ja 3
laL^d: 20 ^
3 a j l j j j l JtJl j i l l d j ^ i a l JSj
^IJil
UJ 4 A j b j j l ^jjili-a ^iJ3_ji-a J d d j j - o
»jl ._i_alj^l . j'sjdi J
lis
jjLuj'
jJaj«
j a AjJijL.ajl 3
jj. "
d'l
4;.-^ 1- j - a ^ ' ^ ^ - J l
illi_a _ j l d U j j S j
aJJ ^ 3 k a U J S d
•-Uil j i ^ S ^ S . j j £ j ' d j i l l ^ 1 ,ni.- JAi-.^!
3 j
Slj j
«J
Sduili
j a 3 . AJAAI
d l J
• j ' - r f ^ 6 J ^ J ^ - ? ^ ' ;:-=bjJl
.
;^, 'a M
.^, ^
.
'LLa.uia
—jl "^woLJ v ^ l -^ , n^
J
1 j d j i 3 k A_ij J.ai'
Jlj
d—Ji
al o j b l
d b l j i )
^IjiJj-i'o
AjUjllj
i « ilS-o AJJJJJLJ SJJ" ' I J j ' i '
J
di.0
j 3 j U l l 3 • U \ ,.>•.. i l l
JS a
.lil d U j — b ^ J ' ' •—''jj-il
i ij
.
3 ^ji-,.-!
a '-••'i-;- A j t j l d d l f t l j i l 3 k A j U a
didijl
il _
_
5 a j : * ' •'•i ^ j j b l !
^ - a l — d a J 1 1 j U b i j l 3-0 i I > i j — ^ J L - a j d
^baijl
jjjill'.
J j j a a j a l l j ^ a * J ,al3 Jaa l i l l J x - a j
o i l d j i c 5 . t l j V l -bLSjj tAjJjJI Ajlajll
ji'3^-11
. > i^aj ^ ' ^ d l l ^ ^ J ^ l J
J--'
'j
'_; • •-^•1
,M>"'' J — ^
j
^ TJ ^
JSbUli
s d a 3II - ^ ' i
^
i j -
aA
] j S > a i "• • ' " - ' • ;^
"l'r- 3^1-^ -^ j
"
'-^ JJSJIUAJI
alii A
^"'J
J j J ' tj^~^~^
dUjjdai
3 - ^ ' -^ b j d
;>"
ijjj-i
, lids
Aj'LijJ'
'^'y^\
•U
.
,» ' " " ' ' ^ . s d j i j j ^
i J 3 •"• ''* ^
J:UbJ ~ d i e jiiil
j
•'
'
d'x.jiill
d b
JIJIJJII d a l i 4 ;-Jbill j ^ i l c l
k ^JJijiJ j-o JS
J-ac 3 ,1966 (»U J
-I
ajtiU
., '.'ii>ij ^ U i
'•• " '
,
U
i
.
0 4.a..Kll3 Aj^dall d b l j i ^ l
JUjb
du g
ak
S
3JJJU
_J^
'••"•1 ^"''1 ^ — a A.,^ l i j A j j l i j ^ ' _ d i J
'ijll J'^_aci
i
dltl J i l 3-
^ l — i 3 . A*^U A J U dbb.L^'
du-aj' , j ^ J ^ '
^jiJI
4 .'ll
^
-ji a j ' ^ j j l^-i-a oJil3 ^jS
^j'lill
J
^ Ai-Jb—)
iijjj'
LIJS-I J
«_JJ j j
^ ' — ' • -**
^ j ^ ; '^•-' ~ J J * j'
. i • .0 ill J 3 - '.^:f^
-
d-ola
I
jjl
j - « j — J -^UJ Jrr^ J
aj ^e-objijl j.0 ^ U i
^.:«j J j i
dljjJl
ILJ A ^ L t . 0 d
d • "ll"^
4 1 j^*"'-^ l' - ' , _ ^ 1
^^U3>i
Vjij'lX.a j . 0 j j J . l i j j l J J C J j i l l J j * J S b U l l
n'-Sjil A i u i j ^ l j ^ .ii-i»il J c - d j J ^ l j
j j j i u - i l i ^ ^ ^ J \ A jlSaVi J - U J
jjJ
d'l—cjdl
ail JC'I_UIA£ AIAC S ^ J ^ j - j ^ j b V ^ 5
J 3 j .d'd*-"'
i jj
A
j'i . d '
a jJX-ul
'.-•^
; J U l j l ji*ll J c Jb-dVl
j i J i ^'; xJl j \ ; V n | l • •"•<•-'^ "ijjU jJ' 3
. 1999 >U J ' - ^ ^ - - u - ^
j j i b j
j - a Jj j j i i 3
41998 ^ U J >UJi j i : > J l > i ^ J >i
i j b V ' dbl.a«jl ,*-i-tti a j l j l U I J J 'U^lo
d j J—J3 J
. A _ , . . o l i *^ 1 L\^ . ^ u L u i i j
^1 J !»U j j J - i S j I (iUll
^
4
J--;• ^
internalional Departmenb
National audit Office of China.
fax: ^-+86-10-6833 09558: cmail: cnao'traudit.^o\'.cn.
'•'••• ^ J l l ^ J a l \
jJajJI
'^l^jJl
L-ul.a
jbdii j j j i i ^lijii ^jj^ii ^UjJi
' l l . ,-»'L1
d i a j l l - b l a j i l • i'"'^ ^ ^ al . >.-|..|l
J t x i J j J J I ^1-3 j i l ^ ^ J - ^ ' ^c-abjjl
i j j — j J—d Jjjj.oU<a j j ^ j l l J l l Jaj
4 jjjl^jJ—u) 4 I j — j l j j t b j j i j b
(.^JUAJI^^
ilj
i a J a i j l ^ j AJJJII J J J J ' ^ \y''^
i c j l 4 b j l j j u 4ljjjLjjui t b a j j i l ' — i j j ^
i j j i i l J J J S J J I b l c tjJiiJJj j j C Ajbilb A-olS
Jc
ibiab
• L5'-WV*JJ ' b i a l j
Iji^—a
(juljdj
ja JljJjJ
•i:^^^ U^ J
^ i i i i i H , j . i l ^ l f - b ^ l J ] J b b i l JSjll
J—4j . 2 0 0 2 J.U t l u U J
i_5U.jja6u
. k U i i b A d i j S i ^1 j i l j J c l ^ jSl
j j l j j l Jiuill j b i l 4 S o i i i j j l l AdilS J J
^^b-JjiiVl Aia^iji J
dU.> <\\ csjbyij jb__aii j:yjiu_^vi
j i J l b U l - J ^U]l j j i a l l 4 j b u i l JJJ
J * H J • L ^ d * ^ ^jul>rt ji-^axS ( . ^ b u j j j j j f ' j
1 J..-4ISJ! A - i C J j i b l c A J J J I A j j l i j l
A iJU.«l A—^.^jai) ?cijj ^ j d J l p-bui"V1
^.
a Ajjlijll
dljjjii)
ASJUWII J ) (fciiaiij
jiuiij
J
fli^yi
ASJIRJ j j i a j * , o J J , A j l a ^ l A_aJi j . O ^
blc a j ^ l S .-.ggAlji dill bbdall j.0 JJC QA lillJS ^ j b j j b V l ^.flja-a J j (.jUijiiVl
JSI 4A.ftl^,'iAll l^jfcdaj J i l d b j i j V l J c -
. <_jjjiijVl
A j l i j l i blaJI oj^jibU j b i j j J i l JJJSJII
Aiai d b j i j l J
AjJal jaJ.OJji! dUtAii-ail ^ J *UU AJIJ^JJLO
Ujji] ^ Jil 4 (E/SADCOSAI)J*c
A J j j * i l d a j ^ J l l (_5J^1 J J ^ IJaJ
:AJHJ11 bUball Addalallj IjSI p U j i l
AiiJb A i L b <jajjai A j U j I i
4 AjJaljij-iJjllj i j L d V l (JjS^
jb-oijyi i ^ j j <j]i d U j i x - i i i j - 1 A ^ j i i j
. cJjiijil AJ-ISUJIJ
: Jbll jljixil J c
, Aluil A j U i
Ghana Audit Service , fax: ++233
(21) 67 54 96 ; e-mail : gogas @
ighmail.com.
. ^ y \
J
. (_cLuijjjj^AJ
J c
Jb-oJ^l i ^ J i dUjlx-all Q A J J J A I J
: Jbil jljiJl
•
•
J-ISJ1I
•
. A j j i i J l .ijljftil oJbj
•
Board of Audit of Japan;
fax:++81(3) 32 92-6915;e-mail
liaison (gjbaudit.go.jp/ engl.
p L u ^ V I ' 'j•>>"•••" < ^ l ^ j i l i ^ U i a J I
AjajidVI ^
I .;.<
3 olj
all A S j b l o
•'
_l£.ljll
.AjlajU
bi*JI
fijjJiiU
A Jig A\
(AFROSAI/SADCOSAI)
UliS _ J 4 j l a j i l J c V l jl^aJl ^ j j j J u
. j L u i l l j jAill A i i H o
j L - J j J l j ^ - k - i .2003 J j i j j i U
j j i i l jjJ—flS -CLaC JCiU,
b b d a l l J I I J CuuSxjl JSj
J
. A^Ull Jjlj-ail aljilwi] b l - " " AJUC
(-JJjJdill ^ 1
•
J
<• " iM . ^ — l u l l i 1 g . i j j b ja
4 jbuil
jJJ J j l j j l
4 2003 ^ U ^ <-«UJI AjLajJI j j i l a ^ ^ i
pl,_<i1>yi Liic A J J J
1 JIAII o j
AJjV
1 AjjLajil
dUjiJI
j-a.VI . ^ 3 ^ L 3 ^ J ^ ' J.*l_J*il
9 (j-0 I j b j c l Jj)ti*ll (.SjUu ^oi-ai ^.5^11
1 jl*il 3 j
pl
3 OJ
J j d l (jjajstiujl JSj
bfl J a . i ^ ^ I J A I
(3:iaaj J
^ b b A-oUJI Aj3t,oili
^jiiJl
Ajlijll
j j i U J i i l ^ ^ i _ ^ J - J j .2004 J b j j i U
'sjbJill ; ^ ^ j i i i j ^ b
AaJbUll A j l i j l l
: ^ j f . U
( _ i _ j i j j r ' UJ—jiai Aji>Ui«Y' Cy - ^ > J '
A__]jdjll bijjal
•*
;""ll d!!^b^.ui JJ dljx-o (J*aaj
L_Jjii
A-a^iaj AjiJjaVl
•
• i j _ i i l l J l i 4*lljj iAjlajli bLJl i j ^ b n
LdS,«" TUi-ajl A_aui| J J C 3 i "aUJl ^ J . a l l j
, J M-."lH
M ) ^
. (KENAO) " , ^ - ^ \ J l - j - l l ^ ^ j i '
a J c j j j a j a j d l jaS JJC ( _ u j i i
^_g l c Ajlfljll e - l j ^ l Aji^Xi-a b d j l A A J * J
A
jj_u^l
C j L k L J i j ( AJ-ijSiil
JJIJJIIJ
jj*Jl
1 J ^ J l '-Hji^ J
J U J plj—=»1 - ^ " ^
^
J i
*^I>J
AjRjjdill
. JJJ-SJII AJUS aJC
•,
Jiia j i l A
jlajSl A
La t b i
22 >4J—3 Uu i Ijaj 4 4 J-SJ_^I
jdaij
o j i i i i A j i i j i i b k i i i j j ^ V i j * u u USJ*
i c Uia J1 A-aUil ^ j l i j l l j j i U ;J-aJ3
1 jySi A
1^>^J'0 d - u d b i s U J
. jj.aKj.x4il d b l a c JJa.jj J l d a j f t j
j x j S i i l d b i l o l l j 4A_ili.ail
. A j i U i l l j i f t U S l l j j b ^ V l j - 1 (3aijll
^j
jijb.0 ^ u _ j u i y i i j _ 4 j b _ s J 3 j 4ijSi
d b j u - i i i l l _ 1 AjbUui^li
.Ajlajii bi*il i j ^ V l
A
t2003 J b j j j ^ 7 - 3 j -
jajj
dljljjil
^ ^ 1
d b d j ^ l j lA
j ^JUll
J
•
il
j
d—aj J
c,U. p b o i y i JJic j b
« Urualj
o ( _ ^ | A s b d ^ b 4 AjiJjaVl
idldalj
. ^ ^ l ^ l j (3a^-oil A^\:,j, ( K E N A C )
I Ij
i i j A j 4 Jjjj-ailj 4 j j J j J j V I
jLijVl
i j l c l J l AjlijU bixil o j ^ V I AJS ^rUx^
t V j i J l t jjA <£jbiAil J J jll J . J t j j j i l l j
J—JJ=»J j — C Ajj^iiiA j j S d j - j J l l J .^Lxll
I 1 ^ 1 "'"• •• 'jll
' " I j 4 l ^ b a d l jjMil AiSjA
( K E N A O ) J l i j — - 1 i b _ a j i i l ;j^_uji
4b_u.olc 4 \
(JJ
i
JJjJjl ' b j J J J j l 4 b l j j ^ j j
4 J , 'liW Adija j ^ U J X ) j j j i j i
. ( K E N A O ) A^Jl>* J c AijU^^Jlj
[jjJ.ojj-1 4 ^ j V U 4 JJJJJljl 4 LdS 4blc
4Ajj3idl j d l j . o V l ' j b d j / l ( j j i ^ C ^ J U O
. _?J-<dilj ^ ^ j U f l j a ^ l j d l l J U L U ftiaj
JjJ^
j-^j
AIC- i-J^l J-a j ; U t J
j ^ - ^ i . 2004 ^ j b ^ 2 1
^
J~^} -^^r—-^^ j r ~ ^ ' J > ^ b d £ ^ j j ^ - a i
J'L.S3 . L_oU bai-oj b i l j-o ^1 j-Ji j j * « J j j
~—i-^a..'-a J J J ^ J H 4 f- j j J j S j i JJiJJ JJ—ul
d 3 j-jt-al'i 3 k *LJj j i a is j d i i ^'_«J' t_Ljl J A I I
J_c'Ui JLJ ^ 1 _ - . ; ^ V ' cl.>> c i j _ a ,'_jJxli
jj*-J' J-ac j i j . 2004 4 j U d 9 r ^ j b i j
. 1 9 9 3 ^ L c J i * V ^ i ^ 1 j * l i v i ^ U £ ^ 1 J.0
jl.-^'if^yi ^ ^ 0 ' ' J J J J
."' "^^ J.^ j . ' - ^ ; j A J
^_j_3 ^ i l j L U j j J _ i l O t - a U j
^J-^U« J AjlLail s j l j y j J J J J I jLaJ^'l j-o^j-a jJaau j j j j - i i l l J>A J»J
^
dUJai-ii
A_jiiljll
A_j'i jll
d'ujJd.
^ .'—il j i i i l J
C- 3 _ J a j j i ^ ^ **_JJJJJJ11 d l j j j J l j - o J-JJ»il
4 ^'ujJl p U a i l l J c U l a j i l J U-^'.i-ail
• CI'LiJl
j ^ ' J j d^ £
_^^
LIJJJ
aJJ-^jAJl • ' d U l l dLui-uiJAll J isJ-idul ,a—oV
. l
ijl jj'j
J ' ^ d
fS 3 J
ij^J
d ' j.iLi'^—ii j
0 ^ i''*'! ^^_a bJa_jl - . ^ j b d j
kOj-jadill J^_Si-willj i I j d c 3 l j . 3CI J j J j
^ j b i l l AJLSJII jJJjS ^ 1 j j j i ^ U j j J V l
J j ' ^ _ d , iu_i£jj*Vl S^u^dJl d'_:-i3il3
< j j j l l ^'Jall a J U j J c ^liji'-? dJLall
,a__CJ d U d l j J
liJl
4 1QQ2 ^bc ^ 1 1983 r^Uc j - o M j ^ l
^ j ^ 2004^ 9-11 j ^ i jiiil J^id J.JJIJ
o J d j J ' AJ-iSLijl j j j J U J
3aJ--ajl ^n:-oUjj ^ ^ j j S j L U a l l J _ i l j b S j
j j a d l l l d l llA c.1—"^JJ J 3 S j U d c J ^ ^ .J-3
JJ.C j j j jj_iJaL^-,a j i s U 4 j A J j d l J j _ ^ 3
^ d i l l i_jJl J A I I L_dS-o S__aiiij ^ j j l
A J j ' - i j S . _ J A j j l j y i i j j - d i i l i i U - i i j AJJJJII
U a l i d s ' j U i i ^ ' i j l l b j l x i l B jnSJ^Vl j - «
d U ! ; d ^ V l J'--aSlj ^ 4 ^ ^ 3
,3-a!iU A—a_.^aij>Jl d l . ' n ^ H j 4 BJilLall ^ ' V *
d j _ _ d d a a . A j a U d J l J '''•rl ••• ^11' j
^
^ - J OJ j j
" j f t l - — a l l • ' "y^ '• j _ . a j d ^ J ^ J j U
A-Jiio Jja j . a d j . d d l ^ J l l j ( R I A S )
^
. j;<
:'3_;l'' ^ ' i i l l j j> j_l«Jl 3 ^iJ_i*jll
UJJ iljU^-aJaJ-aj i oJ:
"^ u J
' L J I U d ' u - i - u i j a j 4 ^ j d l A d j J d^—a-d-oj
( R I A S ) -1 J^Luil ^ U i i V i j U j . iJiLlo
.2003;*l^ J b d J j i c J3
L-l A - d - a ' d i j d l j
1'"""'
»l"-^" l j j _ c • ' ; ' •-. U i l d d _ a U j _ i j
JJJSJJI
Jl .TJli
-_:'-^v-ii CIJVI i j ' j ! 3 ^ ^ lid .ill
d ' _ a ! l « j l J 4 ^ .:-'.: ^ " ' l i r ^ ' J d L u a ! x i V i j
j A i j i - ^ l j V-?-jUJl J Ajiiljj' Ajbjj'
A£
jjj
M1\ J ; : '^'^ ^ ' j _ i j j j _ ! ,_>.iJ-u'3
4 _ j i i j l l i L i J i j aJIJI34 j j j i j l i l l
jjaaiJi3
.cbVI V - ^ j j A J J L ^ I V J J ^ ^ J • Ajiiljj'
>>-i(RIAS)jb_=^
_ ; j i j ; i l j ^ j 13
i.j-ij dill A-iiiSii ^_^
1 )_xjil U*-a )i-l
"M vi.il ^ ^ v i J - d
idilL^VU33
aLdJAyi j i UaS _A.^IJ11 4_l'Lijjl ^.llLod*
j J c J . u^A \dgJ ,_;U-ijiJV' '"-JjJ L^Ull
J l 3 aUil jll AjJiJi A i i i j A d J ' ' u ^ j
: Jbll jijixii
Kenya National Audit Office
.fax:"++254(2)33 08 29:email:cae'i?kon\;n\cb,com.
. AJjl j J l J l j c l d b l j i |
.JJSJJI -rdsl J
J
jjj£j_]l
U-ojSiil Jaiill
dl^ljil
o J J1^
3 J . }'. L1 3; n j ' i i_3l j - t t i l b d j J '
U—C
^
^tt<^.-.i i U - ^ ' d i l
j'—}->^o L J S J X I ^
Ili
ll J i j - ^ V i
a >UJ'L—^
j.a J i l l "
" j U i i l A_i2'^3 Jl3-«V1
•,us j l ' L: A c j j i i - o -lliJ
c'
^ J] d U j L u l Q A JJJAIJ
4di!l'
; ^ i l ^ - ' - _ ^ V ' j - c ^bJ
'J-a J _ i ' 4 T i l l ,. 4C.I J J S ' J Jj-__jl
Jk J >i.a
^ 1 jAji J i U j j L \ U J i ^ j 4 ( G A G )
j b i
J ^ ^ ^.ai-o
J J
. ajJj ^
JJ^'-^
JJ^I
jUUll
JJJSJJI
J'd^bil
4_ii'do
^Utll
d'_iiiJi
j-a J£ ^jJtd^l
ijjj-—i''j
k j
^jljVl
j,^_^l
3 j_j,aSii
d Ji'
AJUUI d'Liiill jd-V
j d l
f-4g"ll .al!s
^LJLJ' 4_j_a'jail
Jjdl
A ^ j i i i i AJILAII o j i j ^ j j j i i j u j v i
3£'u^
'-ryj'i^ij2(M)4 j-*j>»
(Ci.^\())J
J^ y^ hh-}'^
_ j - i JJ " U i a d U j i x - J l
j j f J 4 _ j j ' • • ' j " jl-fljt
. 'L-O'-O
j i ^ j , ^ d U 3
- r^ j^'
dUL j_kaj>illj I ( R I A S ) r"^ U j l d j ^ j i j
j - 1 JJ j a l j
iJ'UlJjixJI
^^;diii.2004 jUd23 J
^
^ualiilj
Inlemational Consortium on
t jl Sabb Jjl iill I j i> J _ Ajbal—^^\ Governmenl Financial Management .cniail: ICGFvZ-yalioo ,com: Web sile:
j d a i a d j l LilS J j a j ' il I'j-a-ll j 4 d l J j i j ' j
wwvv.icgfm.org.
J c J U i l i V l ^j-T^JJ d U j i n - J l j - 1 J J j - i l j
a U l l p Uaall j c
19 >
jjlU-a
^j-o'^J-i
d l j i J j l j U . l l A d i L d ^ L x i l ( U i j i • •• ^"'•^ dl
1 g ' l k l i - ^ 3 i L ^ j i J ^ b i J 3 4>
' j ^ l ' l A J __^1
INTOSAI General Secrelarial. fax :
+ -43 ( I ) 718 09 6*^ : e-mail: iiuosai (a)
rechnungshof gv.at: Web sile:
. www.inlosai.or"
^« i""J > '•
jS.j j J i J
^,,"1*^-1 J •_ '• J I ^ u S ' _ 3 j S j U i j i
Jl--a'i'Vi
. J U l j ! 3^1
^UjjiVl
_j-iC- ^ j U o j * ^ !
j j j U t - A J j - ^ d ' u ^ j i x - a L"''."i,n,>i 'i tUl . ' ^ q'l
d l j j _ J a j ] l 3 4 j J J i . j U i i l jja3J_-aJl -i—^-*-^
. ^ J « V l
J ) ^T,. _:j Ail_- '..A'J_j ^ 1
AjalidJI J a_^ . a J j s d i l l d ' ^ ' i j i l i L j - i j S i l l
J c -^Uai J ^ j ' d j ^ l ^j^jSiil Ajlajil
j—0'
J3'^dill
JjjJl
i i i i J!;l__i j
« iU_J-aJjil j
Jj»J
d _ o ' i j a j _Aja'dil]ij A I C ' - ^ I j j j t j 31 j'^-dll
' jJ
A1
llr^jV j
«J
SJ
l a l J3
.. jJl J I U^JljljJJ 4^jjl_,
1U1-IJJ3SJ 4 I j j S j i. j j j j - < ^ l j
'-^Uj^lj
2aSjj«Vl 5 j i l * l l d b V ^ l
A_iL2jJl 4ljL-ajil jjlSbJlj ,_y«.liil ^LoliVl
• j'^^rU'J-^'—il "
dl—>J^I
I ' d j A ^ ' - a j 4 j j ^ l j 4 'kJjLiJ*j i , _ > l j j d ! i j
J dJ_ij.4il
|>-^VI
dl—ilalo
,j-^
SjJalftll AJLAII
j i : ! i b j ' 3 j.i.olill ^ j i d l y-l-oJiV J^C
1 J^}
JJJ^-*^J
33
Jjljllj
4 3 . V''
•^JJr^J '
jE. j j j l 3 i
^''SJJIJ
_j£,j
aiJljC J 4 j j j ' l i l U . ^
jlj
_1J j i U A j 44IIJ'lU—Sbilj 4 I j c l j U j j j
jU^iSUil J |kUI) ufi) j^) uuU j>>^la LJjl^ ^
j-*iljj
4 4_wjiil - c,vLa*il QA Ailji-o
^l__aJY L>3jiljjll
^
^---N^ jl
3jj_iil
Sjlj]
dU-ibliyij
J_JSU11 Jjijdl
jjiloJ
(jJ^l Ajjujjiijll
3^^1 JJj^
^
i-jljial
Jl
ijJjia
dbj^lj
^1.^
U^ 4Ajlijli
^ ^
blxll
pU^l
oj^Vl
dbjA
jj.n-ss-nj
bLtll ij^^Ll
^11 A__ui:i AjiiS j4
j c (.XMLII <.VJ*J I jW^^'
AJUJU
i^itS
.^^-iU,';/b (jUi^^ ^^
f»^^^ljJ (^^I L5-^^'
db^jillj
A.«Ji Jc
4Ajlijll
Ajlijll
A^LiUilj
J
A_^jbdaH
A-oMl A j l i j l l p l j j l Q A i U l S 1.5J-1 ^ U i j l i V l j c o j j U - a l l Ajlajll JJjLi-o r i U ^ . j S j
"• j l 1 aS . t b V l ^^ j l i j j t A j A i i i i i i l j 4 A J U I I AjlaJI JLacI
1 Adidalftll
(ftljAM J i J c ft!lA»Jl d l x S j j j AjjLSjll jjjbi-all d b l i a l a ^-JIJ Alabi ^ I S j d L i j i o
1—J1*JI a j f r ^ j / l J c j J * A J j . j_)..i^'illJ 1 AAUIJJIIJ J j j J i A i j i i i o J l j j V A_ijda
ftlljl
j j ^ I j j
i - j j i j i j . JSLLII pUaail J c AjLsjll /|sjbj j J u i a j J
. (SIJVI A j l i j j AjiLJl A j l i j i l J J L A J J
JIJAUVI
^
Ajlfljll
OJJJS d b j i j t i l i j j
>^b3
f !JV1 A j l i j j 4JU3I ^ l i j l t ^ LkJ! Sjfa.Vl ^ I J J CjbJau
j , o A i i l i a l ! d b - j b w J l J d a i l jjJjJ J c Jaaa J>-flJaJ V |>L*jl p-Ualil J
cl
J al
Lall AjjjojU-ailj AjlUll j J j l i i l l JjlxJ V j U i V l ^>ia«-J J j
»il p-Uasll J
J U l l (^SJW
• (j-aliJI p U a i l l JjB
J j i t i l l j l US . JjSbil j - 1 4_Jjl]iail ^ ^ j d w l l J J a j l l A-ai!iU aUll
*L_j-ojALa.o d b < ^ i j b d J i J ^ •"•'"* Ailji_all d b j l u i . a i l , J'*- d U i d l J J J AJ-O j ^ i l d l j j U l l
' 1'»• J-I lj.ol AjiuilaMftJl o J i j l l [ j j a j l l i d j j J t i l l /tJj-aJ ^ J - < i i U i l A J U J I ! J
J ( al—jjl UJ alj-Jl) i j l t_ijaila_all j j J d b l j i y i
(3—iJ*i tjl^-S ' ^ J * * - ™ ! l j * ; ^ J S ? t j ^ J . Aa\"Tv.ftil d l j i j l l J
frljl
(JIIJJULIJ JJJU-O ^
J-iUllI J
Aja.^dij
j l [ j U i ^ l Ajlj^*a.<i p j j j l
dbi^xil
oJjJi-ail a j J i l l J—11>U
l 4C,1JVI d b i ^ d i j
IjliJ
JjjuiA
Clbiaj
4 A__i-oUai]l A j l S j i l j t*,ljVl - b l a j j j j ^ X a J l JaJjH j L i j l j A j i V l i J J i j l l j .AJASJ
. AjlUil A j l i j i l J L a c i j
A i a l i a j A JjlSj j J j l
SJ »cjjj J*J jJ ^ d l l A j l i j l l blxll i i j ^ j i ' i / l J c JJXJJ d b j a j
J i i QA tiUJj4 <IIJVI ^ I ^ J J AJIUII Ajlajll j j j i u j l l dla^ilc ^jiuu JUOI
. AdaaLJlo r ^ b j j J C ojll Uja
10
4-_JIi)? ,>_;J
^
. jUiVl 1^ ^Jb^j ^Uil Jlj-Vl Jliil J j i ^Xill
pj^-,n
j»L—*J} l-J-^fjjJf
4 A-oUil Jljo^l
Ajdlbj
Jl^) fJA ^
J..,-rt^tf '..'••• ^ J—J^^
4L_u1jj-£all
^Ull ^LLall Jc
L>=**-? J^
J ^
a_^lA^f ^^
IA^I-LO
^ ^ ' _jil i. aai adi ' '"'"^'•
i SJJ-^
dJ
(jjj'XJi
CujSrf^l
I jff
•*
tJ? t^f
i
SJIJJ JJA
22 ^
JM
(JMJJ—J
i
1
^LuM^UJ
i^luijuC^
iiUJ)
XilU ^
iMj}
i2003
«j—uat Lais 4 AJLJUJJJI d i j j a x j l l d j l j j l j ^ ^ j S i l l ( j L i j y i dbjJ*ji.o d x i j j l
j-Qjd j j l j l l ' j L i j j J
.AJI j d a j i l J
LalSj
Ajlalall AiSj,iAil d j j J j A j j « j - a J S l A_ijL3jll J j i j - a i l AJJjJ
^_^Luijji!ii ^ J ^ J J I I J J j U a j J j i i l l j 4 ^ l i j l l d b i ^ l u ^ i i i J,ol£il ^^Uaiil
j i j_S.a«JI j * A j l i j i l Aj«_ubliJI A % H j ^ j . a l l j j j AaiUJI j l a 4 Sl':i J l
o j l j ^ l d l — ^ b i a , b t—^LojAJ j & frIjVl <J1^J J
AibdVb
cjali L d l j i J i l j .<Jji.ic •*•;• •^\
A.UI—aJ d a j J t J J ^uLiJ a J j a j l A j U j d L i j i - a j d u j . AJJ j l l O J I J V I ^ J^ j ' " J f J j
j
4 j — s J j 4 A — j i i j U AjidaUJi Ajjj-itj (jaj-iii j j j A i j A i y ^ j L i j y j _ ^ u t t_dki,o
Ajabd] <-aja J j i j J J
Jt
^33.^' ^-?C.J j
^j j ' j ^ '
d l j i j JJC JSLdo U l J i J j l jS-a-iJI
i j j j j J ^ U AjLfljJl d i 3 j U IJli 4 a b i J l J J . Ajftlui-iii A-ajU-all d b l i a l a H j
. A jo;hnll ^dlj_J,Vl ijji^ ^U.1 JJ lillj ^jjj LJJ^ 4 ^^U^^^ ^J-^V JJ^^
J ^ y ( j A j — A j l i j l l A.« d U 11 A j j ^ I A i i i a j l j l j - i i u i b Lajila (J3JA11 J J S J j l C J i J j
. ^UJl ^UaaJI J
(jlajpb (_5-uuJjlI i d J ^ t j d u J l l j — d ^ l i j d i J l j l d U j i J l
jb^iSbi! ^ l i j i i J c V i jWJi ^^ ' ^uii ^ l U i i i j j i i i ejUi s^us ^ j i e j j ^
AjJiJjljJ
d
u j y 1 iia J J . e!y
J i 4dbLuj
c i o j j S J - o i l d b j i l l l A ^ L i - J d l j j b - i i l Q A JJC J j i J l i
i l l i j j a j j A^ilaC J
4 d b U i i U A_<iL»il A J I S J I I AJJA
AJ
ujla-oil A
j
j i i l w J i l J ; j l i_J3lj-iil J j ^ J 4 J.0VI A L J U I
] L J j x j A d i a j A I I A J J B j - i JaJj A-a^dl oJA d a j j - a l
14^ j j j (.gjall JaLiij^iLi A S I J J ^
'jiaJj • j j j l ^ '
d b l j — > } d - i . w l l J.abi ^ j j j i - o Jjajjj A j l i j U J c V l
'-r^J^
dbiil
j l l j
j l j - ^ ^ l l.iJ i i a 4 (jJSJ^l ' b ^ j
. Aj.u;Li-a!l A _ a ^ j j i i l j ( . j J I J j S aUJl c U a a l l AjioiLa-Jl
1^1—iJt J J QA Jja-iil f - j j J l J I J!!iLi j>i d J i i ^jj^\ A bj)L-s A\\ d U i b - a j dli-iJi .^3
dVU^idJl A i j _ d i J,11 .nb ( P I F R A ) ( j j s i i i t j AJUt j j j U i l l l JIJCI joxjiill J j j i l
(a
j j l j 4 A i j ^ l Jjlj-all bjU-;.' d b a _ a j j J j
j j l d A J J J U I AjijjiLa..o A.-aIaji j - i A d J a j
A i j j j j l t d a j l J ^ i i J J i ' j 4JJjl-Slil - i ' j c j u d i j i ^ > a * J J
(jLaadjiVl ^ U l ( 3 f * ^
j j j l a j l l J I J C ] J 3 J J j l A i j l a l l j - o j . J.0LS J S - d [ j U i d i V l ( j i i U I J c
j_j
jjjijll jaJ
b j L a j c y i j l j j l jaa 4 Alilj d i j l l J J . J U i i l ( j j a j j i l i j c l i l l A J J ^ U ^ I J
. dbbiiiJl
4 cbl A
j l i j Jl
db_e-Lia3 J
S j j i j j j - a i j b d j l J j JiSbil
ac! J l
1*1 d l
A j l ij i l ^ — i c V l j l
;^ j_JI JJ1J_11 ^
•'"', ;-^ d l j
t^jil
u3 jiJ i-''!^ CJJiJ JULUJJS 4 a j j i j i
i j ' V A i j U J j ^ • U d j o-lJJaJI d b l j i y
cUaiil) ^ ' - * i
t^
AJIUI
rijajj
du! J3j
' AiLeli-ill Ajcliiall A J J U J ! dU.a*-!iiji! J J j l a j j
j-?Jl ^dS*jj . AJ-tUllj 4 d b j l J i * l ) j 4 d b b i i ^ l 4 d b l ^ ' y i
J-olS JSAIJ 4^31 j j j ^ Jll Aj^Uliill A J U J I Jub JIJC} J C j L d S b i l
J j i j i l j - 0 JJC b d j l l ^ i i i AAoLkiil ^ l i j l l J U c l j . , ; ^ U j l j ' V l A l x d a j
dUiuiiJ d u j i l
J S J , "AJJ*-O ' b j ^ , ; j d i i j " j j j l i i j Alobiil j j j l i j l l •"'I'l^...!
. Ajjla jJl d j L i ji-oii AjC aJ j j j j j i i j j 4 a JJ^.a '• ° '.T '
d j ^ . 3 4^J^ . i j l J-0 ^ J J J ^ J j d J l j c l J
U d l Jxj(J AolijU J c V l jL^-aJl J l j j V j
4AJ.0I j i y i A j l i j l l C j b l i a i o j 4 j i a l i - o i l d L o j J i i j 4 d b j l j V l A . « . j i A J ! ^ j ^ j S - y
1\
.
oJJi-i jJjU-a J l . I J U J 4_jLuiji.a J j l j . f l x j j j j ^L-objj J l 4 d-banJl d l x l l a j j
(JjJaj Idajl J J 4 Ajjdu j-l-i-sl laa 5 AjjlSjll Jjl j * l l j j d ±iii ^jtil r_objJ! JJJSAJ JJSJ d l j j j j j
; Jla ^ 1 ^ J " ^ dljLjiil i»JJ*la 1-iKi
, Aj3»jj*iiSI (.XCAII d b j i j l J c bbucl Ajjlijil JLacVl "V^"'"'
. Ad»L-s Ad: J
U j j i i j (jwjj Jill 'ULajll d b j l j V l . ^ . i ^
. j j l i j J.aC JSl ^ l i j i l . i j ^ ^ l j-« fbXall ^jl-i-ill j b d jljall JLijl
•
•
•
.dbljjN^ J [jVajl^ Aj.oUaj dUajJ J c t l d 4jiald>ill fi-JjSjj JJUJ J C aUaill j_^jjj i d j u i j
lj
a ?tJ—j-ol id
li
I A_u.ili^l JL?-o J
dUjlxjJI
bijljiSj
al.iVi.iil Jjljj j-1 f*c.jil (_^j
J
dUjlitAil b i j l j i S j i J*dai J^lbUjiy Jla-fl lillb* J l j j V ^jU <• bxjJa j-al j d o ^Ijidj'^I
j J AJJJJUI Jjb^ij 4 (CAATs) i-Jj^Uil J l iJJdiJl Ajjlijil dbiiill j d u j . <ijlijil Ajibil
JU
uijjj c,Jilb jbjoiSbil -blajii Jc-*i'l jL^^l J-obj - Aajj;ja-all Ajij^iLi-oll dbbJl ^
j l J iajjiui J i l iAjjlj^l dUjUail ^
1^1 I j J JLJ J . ri "" d l j
Ul
J-iUjJl
OJajji Ajtuij.0 Jb-a^l ASj..i fbii*)/ (PIFRA) ^ J J ^
liilj ' AJUJU A*dalill d l i i ^ l A-aiajlj Ajji*U.>Jl dbUill aJcla
d b - j j ^ l J J i A__oUi\ dUjLt-ftilj t A j j d l l -ijlj-iil d b b j Jla 4 b l i l j ojajlail dUjlx-olb
J!i)ii. (jaj . <jlijll AijIj 1 Jiijilll Aja-dlj 4 Ajjlsjll JJjIiill d b U .iC-ljij ^'blijU A x ^ l i i \
ALibi d b b j oJcla J U J J
J-,b jbj.Abl] AjlajU J c V l j l ^ l j l i t ^ ^ A-Jij^l j j j k J J j ^
. o.ijaJI ejljj i—ijlji AjAi aCjl
^j
ijT-jl aUl ^-uiUil ^ J ^ l j-U^I (»l-»il Jbiil ijUil j.5^1jj J
.i-JJ^l IJA (^jJiaal a j j l a l l JJIJJI j - i ialB 0 J i l j "^1 ^
l^
(3*^ J^^ L5^',J^' J
jjjjj.n
jl
U Ajjlijll jJjUill j l i i AjlijU blxll
r-^^^^^r^ ;j*'^.>^' J^bll JJJ*J Ja.1 QA bdjl Jj^-?il JliJ j l I .l^JJ
A\ JU_JS Qii^ j j ^ ( ^ j
ii
dbjjjiijll i i J j j l j j i J J
^ jU-jSbii Aj\ijii j c S i i j i ^ i
j i S j . A-oUii j i j i ^ i
I J Ajliljll AifrLuLall AjlUi jiSl ^Uij jLijl3 Aj.ojSiJI J j l j j i l j d l j l j j l l J
jJjlLall
. J i l J l l (3j3iill
^u-ulijil dL_u..jLaJl J*.:aal ^ ^
^IIJJII
dULdVI J jUjiSbll Ajlijll Jc'Vl j l ^ l ^^jLd
oJJi-ai! A j j ^ l d l jl Llail AJJIJ S j j j d a j Q A ^ J ^ 4 Ajlj d i j l l J j
j j _ j u j_d.lj j i j
4
AVI,..
. (.^jfl (_^lij ^allaj ^^iJajj
a JJV Ajli 4 AjjUjil AJJVIJ dUUuilI jJjiaJ JiCj . ^jlSjli bLtll o j ^ b U
.11 d l . i n j j 2u_ilUa 4 ^ j b V ' A - J i i ^ t j ^ j b i ! jLL)/l Jl-, J.alj*il ^jd*j jUc'^'l
j l V ^ J ' ^ b i l dUUlk)/! <jil»il Ajlijil JLaci jiiS*j ^Jaoj . jbuall d V U p j i j d!y_JUilj
jjjbuailj AJJ'^I j j k i j i i-a^j . fi-jbi. JSd d U L d i ^ ' ^
A lUo i-l
->-ij . J J
J jJij
a l_oU I j j J ;_sl
Aitl^ll d l j Ajilijll jJjblll ^ b u
S^Jlj ^»^Xail JjSilll J J J J c V l jl^aJl j l j b d a J i l QA d b i ^ l j
ujj-4iVl Jio AOAjlis'jJl dbJaioil UJ^Jj j l jS-i.all j - i 4 ^UjJJ'Vl
. Ig'M a J i l j JSJ dbLiU-Ij J j U Jlijl J c JAJJIJ I AJiJai-a JS dUUiiJ
12
1 Jill j J j j
4 Ij-abj 4 b j l J
(JSJAIIJ LJIIJAII
i abJI L-il J-lll ' '"'^ " 4 d j j a j l j J j U alL
j - o b l l U j d j - 0 ( ^ U U u i ) A j l i j i l b U l l o j ^ ^ liaJjoibll i - J j J i A-alaio d J a c
Jja j-14 Qj.h'i.nl ^ j l ! j d > i l l j d a i jaj . 2004 ^ 28-24
j j - J c i Ijlfra. j j i c Ajji-ii j j L a J I j a j 23 t ,_s-<ijSiJl lj->U A I J J I
A jAJj i j j l — i . a j 4 ^ 1
QA
Ojiall J!iLi
A j l i j l l J c V l jlg>11 ^UJl
.,.j";N/l A j j b j S u J j - 1 Q^JAA J I A i b d y b 4 4£ua,Uiibil AaJaio J
^jUjil
. jJj-all J ^ J ^ ^ - b l i j i l d i S - i j 4 ( j U j i i V l
A j l i j l l diS-o i_jjiJJJ 4 2 0 0 4 ' JLJI Q A j J j * i » - l l j ^ I j l l J
^.^Ub-jll j - i b l l j d ^ - i l l rtjial J i j
^^gUiiUiiill ' d i U j AJIUUJ d j j j u i i l J j b JAJ-JI als 4 ^ j JJU . j J J - i c j J j ^ l c b d c V b lj.abjj
. lj-ib*i
j__a
i.i—J A i...
. 2005
1
1 aUll j j S J - J l j ;_iiljAil 4 ( j J j l j jAJiUb Jjjjill J l
\] ^ i o J i \ j e j - i j d ^ . a i l JSLC j j J j j o ©•bdcVl d j j . . a 4 (J-a^ll '")1 ••'I'N J^iLi3
j»UJ JAJ^^I
lijjj
1 aUil i—ilj-ajl
4 Ijldjj
UiAjJ JJ^-^1
i,, B ij>almj i_ij*jj
.QLJA
j j — J a l j - J l 4 p U j i , V l IJA j j d i j . j d j - a l l Jac J J 3 d J i - o i i l JS ^^^j^u^'y)^ j j j * j l l A J i l d j L S j
. j i l a j j j 4 biiCjjJ I j j b j I J^bj ' 1 - ^ j j ^ J ' i.r?^J * '^jSil j j ? - l j j a U l l
^S^\
OjljJ A.i JUo 4 U j j )
J
j.ajjAil
<u^
1 aLfcJl i-jil J-iil 4 I j i j j b lilft JJ j j i S j l l U j j j i - o j 4 J j V l A.ijilaJl J
aj
aAj!!ib 0 j j a J j j l l ajiiil d I j L i j d j - i l l t l d a c l J i b d u i 4Aj.ajSaJl dUllib-a'^lj CIJVI
A__LojSiil .-.UM
.^Sfl ^^_a AjlijU b k l l aj^JiVl JJ^J ' J J j ' ^ l -il.iclj frbVI A j l i j J U ^
d j - _ S j J _ i j . AijjilAJI Aj-ojSaJl C ^ W % ^ \ AjtiljAJ A j l i j l l bUil oj^J-V j^bs J ]
Jl__acl j ! y
J^
JjJ
jl
i
AJjUall d!!y_iiijllj ^jjjJjULail f - d j j Aiiatlall d U j l t ^ i l l J c
jS-aJl j.a C.IJV1 dbU
»_ai A-aJaJl jjj
CJSX>2^\ j l J)
AibJIj
;_5ji'Vl dbiaLlall
JJjil JSj .
ftlj^l
<^J
. dUji*.*ill 4*ilj OJJUJ (jbj^l
4_uUIl ^^j.421 <Lutl^
d
ilS 4 bil j L j l 4 j i j j d j U j j J
1 alaJI L_ilj-lll 4 JJJj-a 1-JJJ .iJ*Jl U j j i o j 4 Ajjbil A_uiUil
j i jS-aJ LJjS JjSjil d i i a b t d j i , J j U i l j JSblall -
A.mJl A j l i j l l JLi-o J
^J 3 JcLuidJ <AiA\ A-jlijJl j l J ] j J - i ' j . J J J J ' JJAJJII j - i JaJI J
dljjUill
d U j S a J l A j l i j l l jcLu.:;
d-iJa ^ 1 oJjJxIl ( j l j j V l duiab j i j . A J J L J I A J I I J I j b V l j A d l a j l l A j d j l l j j j j j l j j l l
A
J j i
dlJij
a l i - 1 ^—a A JIUI! A j l i j U A i j - i i . J l d l j j u i i i l p j d j - i i l IJA J j : ^ ^_5ULwll c,bjacl ( J i j . a
J c
4 * b l A J U J (JUcl (JS-i J c AJJJJII A j l i j i l \;sr.. j j - a j S j
frLjacVl
j . * J j J j J l j . •jUab.uill
. i i j U i a l l A j l i j JLacl JjaJAJ j j - o j i ) > ^ b I j i j — a j j J l l ( i b d c V I j - i J-lC 4*llljA j l j - a f ^ j H
13
4ajlal1 jAJJ^t
4 bil j j
An\\y
ujl ( bjjiSja _1 AJIUII Ajlijil jaUil jJiall 4 JJJ JJLJ JJJJJII U j j i o j t Ajlbll A_uiliJI
1 JJI j U j l ^1 Jil.L.yi dJaC J i < J j j X f l j l <iJjjjSJyi ^lull ^
bdjI dj
i ^ l ^ j l l j l i ^ l J j i dJlSj
{ (JJIAJLL^I L^JIJJSJ^-!C
'LllS^I <JAAI j^lj*lu.'l
ili-tfji/ JjclyAJIj I Q^l^^
^~^ ' '(.'."^ "J.'J "r-fju'it W ^J/ iJJluiAJt <jjUiJI i-Jj/Luiy/ -.f X'l.Jj
. i^l^jJI J^l >Sjlt.lj^}j i
J
jjJ
J j
<JJI^_JII
. Ajlijll
J
dUjLi-ail
i_>s'J/'^'J/j
' <^^y
UijljiSj
JLciU
a d j j j l ^Jj\\ aU// ^-^1 J c AjiiJ/ . jJJJJJjJj JAC ^ ^ l i j j JJic 4 j-oJJ-JI jSc J j
11 Ajil f I -"••"• I .lalj 4 |j-?Ja
I jibJI L-ilj-iil tdiS-o 4 Ajlij j j i o JcLui-a 4 Jjb ^.^Ul JJJJI
JjJrfS J c b i u l 4 d j j J ' . '_'7- J j d ^ J j i j>.0 d j j J ^ J
•>• J a J . I j
4*LuLdi// • i / i s j / j . (.^bijjjj'^l
j j C AJUfLoil a U i l
ilj j Jjj J- a jLuill AialS-a > ^ n^ o ;.5ji (3*^-* ' 0:5 j - j°;"'' • - Jjuillj 4 dUiaiiill
aU—aJAl dbibS jlcjdaj.all JJi jaj . Ij-oU —J _-ojSaJ1 Ajlijll ' ^ i"'^ t Qa j j ^ j - i jjjJaajl
l_5biij|jjVl 'S^dj 6jjb-al jAjSll aCjll a^-i-il j i j . ^^jUUku —1 ^j-ajla^l ^-IJUJI^-"^' j ^ j - ^ ^ Aiai
. AJJJJJJJI J j ^ l
:
J
(.gULiuJl Aij-i J c f-!>Liayi i^^Ji •^U ' j-«bll ^Ubjjiil J-iJj-i J j ^ dUji«_alI ij-i .iJj-iij
http://\vww.oag.GOvt.nz/HomePa^eFolder/SPASAl/SPASAIHQme.htm.
14
oJ&
J
fijjjlij
^Jflj j & j . j b d b t i l AJJJ J
< j l i j i i Jc-Vl jW>Jl J * ( C A O ) i j j i - i j i l j Ajlijil tdiS_o
, Ajc j j d j « j A j j b i j jbiJiSbil A j j j ^ - o i ;>aJJJ i-^b*-! J ] a j j i U i
;^yi
(CAO)
—1 A ^ J
-UIIJAVIJ
JLaA^l j c A-aiUll d U l b L J I j t U a i ^ l Jb=. d U l j i V l JUlilj 4 A-oUil Jlj«Vl A j U i
•
. <-lUll dlSila-Jl aljilujj ^ J j i j j
. L^j^i
JJC 3 ^ V ' i " "
•
. Aj.ojSiJI d l i i i l l j J j l j - i l l J c Ajlijll A-aiiJl A * i l j *
•
. e-Uiaail J l ljija,l J3 j j J a j j i a l l j l j - i j S b l l j J i J l i-JfcljJ - ^ . 1 ^
•
. A.^jSill AJIUII d b U l l "a jU.1
•
' J J- '""" ""^jl tfeUaiVi j b i j JjJjil JJSJJJ 4 A-ajSiJi 'bjlj-o J
jj*.g>all A i j l JjJaj
. d b b i i Y l AJjbi^l j-jjlall aJJiillj 4 (3^"^! J
j j l T-"'^^
. A i j U l l J j j i l JJ3 j - 1 ftjajail f d a l l j dljcLui-ill AjLa^ jUjJa
d
flijj
J__aa 4 o j — j i V l d l j i i j
11 'S^
i jUdUil J
•
•
d J J i d i l l AJ*JJUWI11 d l j j j u i l IjJaJj
J U U I iia 4 iiaJl j - j i a J j . A j l i j i l blxll a j ^ b U A J J J I I dbJalall j-a JJC J
. ^ b - j S V l j 4^Ujj-.Vl J I ^ U j i i V l J
i-j_il>ail ^J—iJj . j J J j l l ^ J A d i j J J U I J ( C A O ) J
(CAO)-bjjdC
A:^_^.:^ ( C A O )
J c S f l J j j w ^ l jA (»bJI ^ 1 j - i i l j
Ajjj^_ai (JuJJJ AUI JjiUo JSJjj Jjjj-a-a j A j ( C A O ) —1 (3!^Jjll AIJIJ dbjjUuiJl A-djJ ^Ull
b
UAH \^i,\-^ j c j V j > - t a l l t f»UJl ^-jalj^l bjb AJUCI J
A_Jikl<JI d l
^UJI L-jilj-Jl J C U U J . j U d U a l
i j i i ^ l A uiljJj b d j i j U j i i j j .Ajjlijil AjLiji-o ^iJjajj 4 ( C A O ) —1 • ^ l i j J l
. ( C A O ) J«C d U l j i l j j j J a l j
4 AJIUII Ajlijll J c Ailjal J d * i j j 4 AJIJJII jJjbwJI J c ( C A O ) d U j j * i j j A-aJijI d d
dVI
jij
S ^ ' j ' ^ U l ' d b J a i a l l j i d l l i ^ l j t d l j l j ^ l j 4dbiiiJi3-iU Ajjb.aJ3yij ( Aaiiuli-dlj
. t ^ j j j l l j I d b j l i l l j i A_i.ajSijl
: j U ^ J l (CAO) _1 ^ l i j l J-*ll ^ ^ j
. a i,.,U .,11J Aie-Lui-iil J
Ajali.il!
•
, JUiil ^bSri
•
. ^ U j i i V I JJJU-IJ (3^1 jlJ jJjb-al l i i j Ajjlijil JLACVI JjaJj
. ( J l j - V l j ^LdxJl) dlSila.ail A j U i
. Aijjj-a JJjLaj j l j c j j A.L1 in\~iA dlf-tja-l JjaJJ
15
•
•
•
. A-ajliil ^ r l -'•rV' ^ j L - d i i y i j , : j b " l l i a l a i l ^ X o JjiJj
•
• ^dii.*!! d U b l i l Ajjlij A-aliiVlj j : i j l j i l b jil j i l ^ l
•
.AijLall J j j J l J i i j - o ojaj-oil d b j ) ( > i i l (3bjl
'•^^-^
4(.5UIJJJV1 j C o j j b - ^ 1 (3:lijjllj A j l i j i l j J j U - o J J ( j r l i d l l j AjiljAll J
Q A JSUII
•
( C A O ) ' b i . ^ JJldj
: j - a jSbll ^
|3ii*ll AjuiUVl
. A_aUll d b U i i . i l A i j
4 d b J iJI 4 d b d j j J l
4dljI j j
Sl J
. Ajaiii-ail d \ S j J J \ j
i
Q A oJiLall A J _ I . H 1 A . J 1 J AjJLall A j l i j l l A ^,. ^
4 dbaiilaSlj 4 4*ljijl\j 4 A j ^ j S i i l
i j l j - i l l j t Ajdlll A j j l j a j
4 <jjU.aja^lj A j c b u i ^ l
Aj.<ijSaJl
•
*
d':i'lSji\
. A-aUil d l j l j j y i A j i l j - i A-aX-i
A
A-a^lj
bU^i^^l 3 i f b j A.-iXui
•
•
. AJ aluill
^^
ajJj 4 4 j d J a j _ i ! j b - a d i i y i j j - J a l J j j j * J ^ J l AAJjJalb JaJJ A j j l i j l l J l a c V l j l
.
•
x-aji>Jl
. ^ U l l JLa^jiljll A j L a i
•
. Aj.ajSaJl d l i j U a J l j d l j l j i ^ ' ^ l j d U ! i b l l j d l j l j a l l ^ J . ' ^ ' <-i^lU
•
. Aj-ajSill db-aJ-adoSlj Jjlj.ai\ a l j i l j ) Ajllxi
•
. Ajcjiill
fcilli j a j j j 4 A d i J S J
AJIU a J i j 6 7 0 j - 1 jiSl J c
Ajlijll
ftlja.b
JJC J L * i V l |*la
ajiJ j
•
^ 4 A J I j i l ^jj^'^blj
: Ajibll ( C A O ) d b j j j . a J j i i > Ajlijll
.L
U i l l j ? t - i l j j l l pj^"'"'j (3>-.'tJA.i <Ajjjjjll A J J J J J I oJA | i j a j : ( J j K ' i l l j Ja.jh-\1i\l AJJJJ-S
^jaj__jj J j j
fr'jjjll
c b _ l a i j / l t*ilj J
j_g
(3J1
lc dbi«iilil
(j'tl^-fl J j Lj-oJAJ A J X J J J J j l i J J j J j
• Ajlijll d b j J i a i
j
* J j j - a i l (.l_>a.l
1 Aiialall d U b i j ^ l j
Jjll A__jLaij Ajjlj'j^l d l j l j i l l
A]JVI J j i j
^ dUlLi-^llj
. Aajlijll
JlacVI
JjaJj j c AJJJJJI-O A J J J J - I I I ojft I ^ J j J ^ l
4jjjA4
•jJjLaiil d l c U l i l
J j l j i
j j j J J j c A J J jui-a ^
j
•
~ i U V\ . 4A_L^lijl a A J u j l
. Ajjb^'l dUabJl j c ajjUiall d l j l j i l l
Ajlijll
Ajjlijll
LAJ 4 AJJISJII ( j j H d U j i _ a J j l a j j >Jjajj b j a j l (SjJijj . A j j j ^ _ a i l |
a oflj 5 . A j a j i ^ i l AJiJJl d l c U j i l j
J c
•
\aV'; Uiajl
: AjiUJl 4;jU*M4iJ.ftilj G t J a l a l l J e * b l 5 j J l A J J J A A
S J J I J S J - U » J J . 4 ^ j i j i l j 4 Aj.QjS.rfc.ll d l S j i j l l j 4 A j . a j S i . l l d l j j ^ I j
•
4 A.0UII d L u u u j a l l
. ( C A O ) _ ! ^ o j h n l l J S J ^ I j - d = Ab-aalo
^ - J L J I CiLufll J & ^Uijil < i j i ^ j Ajj£jjJl <1J1><J1 CjUala J e <jUjil kiji-U
U J 4 A j ^ j S i i l AJjl j J l J c
A j l i j l l t l ja-Li j L j j j j J - i i l j U U ^ j i i : C J L J — U I J ^ . - U -H
dU-SUaAii s ^ j L ^ i j 4 ^ j V * i \ j ; L _ I 1 U I I j j j * i i
S A ^ \ j ^ i j i i ^ Y i j.o .£bii ^ j
A ij» X ^ l l 2 U.t,;N\ aj^ipAll Jjaliil j i AjiuiLi-ail b b d i i i l A i l L u i i j
16
j
4A_i-i aSaJl
•
dlJcU
ai A__IJ11C j i U J : ( N G O ) A j - j i a J l j J ^ I I J U ^ U I J C ^ l i j l l A J J J I ^
f . b i - d b ( C A O ) f»li ^
i A j - i j S i i l JJC d b J i i J l
J
^
j-1 ^
•
j b d U a l _ i A-ajLJ!
. AJC j * i j A>ij!!iU J j J a j Ciaijl J3 oJcUiuiil iJft j l j b a d a l AjjjJ-ail o J i
J J I J A I I j - o J J S V I A — . 1 1 AjAJlll A j j l j . 0 J i i j : AjiflJl Q J J M I S J e
4 dbbi
j y i (-
ic A J j l i j Jl_-acl
. ^jiVl
'^tSjH A j j j i a
^ J a"'"" A JjJJ-ill aJA f»jaJJ • < - o j S i i l
dlcjjdallj
4 A j c l j j l l j 4 Ajcl'u.-»il
Ajjiujl
dUjjjlallj
^ U j l l d b j j j _ a ^^_lc j j « l j Ajla 4 ( C A O ) ( ^ j ^ U i j : 2 a l i l j l l 4 ^ l i j i l ^ j j ± a
I A_^liljJI A j l i J I AjjjAa j i j o i j . ( C A O ) ^
•
•
j j U i J I Aj-ijSiil d l j l j j l l A j I i U l
- A j j l i j l l l ^ b i ^ l a l JJjU-all ^ d a j b l L i aj j i j . d b j j i a l l o J i J-aC <jilj.<iJ ( C A O )
J
^ J c b d j ( C A O ) J-4C 3 J «ibl Ajil J-U AjjjJ-iil aJA ^ j i j : aJj^kJl JdSlj A j j j X a
. Ajjlijil b b d a i l A x i l j ^ a j J.a«Jl i a J a i
jlSj
4 d l b i l ( . J j l u w i l l ( j - a U l JA. j a i l j j U i J ( C A O ) j l a j a
aJ
Ixlll J a j-1 J c
j^-
aA
j
a (jl ^
JJJjiJ ^ 1 j
l i .i.^1
a a^iJaj
?Jl ' j ^ J
J j
Jl p b d i l
j b l i l j
^^
lc Jjj-a—aJI
CAO
Jg
Ajijjll
i AJ«J
>_llkijj
. AjjUa-Jl
acliSlb
^^\
AJSJ-JI
^l^-alJ ^ukJjaJJ J^U, QA
. AjUil a j ^
1 j ^ ; * ^ ' " ' a l l A J i l Aijb.ia-1
uijall o j J _ i l l j ^ j i l Q A Q^SSC d j - U u i l ^ J l A j l i ^ l 4_jjiJl d j - i J
1 A_jiliiiVI ^^-ajSiil d
AJ
o l i Jaa 4 C A O
J l j i j ^
C A O — i Ada d l j c U i - a j j i j : ! J l i - J J ^ -
uiLa^ ASJ
dUojjLall
Aj& Jlll J*j Aji j i l l J J I A ^ j j i l i j A i l TUj-iaJj . ;_jjjJjil 4diJ
l c t _ j l i j U j . J j - a l j l a i l 4 _ i J j i i l l j AjlL«ill 3/°*^"' k _ > ^ J ' " " "^J^J * LS J ^ ^
A-djS-all
4 JUJI
«-bj 4 A J J U J 1 I d l c j d a j - i i l
[3i.i-i i ( ^ - ^ ' J ^ ' t 3 ^ " ^ ' O ^ - ^ U ^ J V " ^ ' j ^ - i * CHrHj • A j i b i l A j a j i a j i l
A Ja j i i l tdljl -fl*1 °'""'•-1 J c
J l j i j
j:*:**^! dblialo j-ida j.«
|>jjj . Jjftbl! j l i l o l
SJUJ 4 AJIJJII 3 ^ . ^ ! J^b-** J c
jljcj
jj-i Alalb jJJbu
jJlJaj-iil J j * u a i d b l l a l * a j j i V l AJjVl J
li 4(PKF)
•
^j
Ic -AJJJI!
4 J j j l l
: Jbll
J^Jlilt
SxA] ( J J j - 1 5 - j j d a l l
jljixil J c
dbji«jjdlj
i e j . i ^ l e-bj a j U J j A i S d a l l e j f t
^ J j j i - o JjaJJ t U a C A i U b
jJjUa
jij
J c
frbj
AJJISJI
jUdUil
A_OL^ jjiii
Q^
IJA J j j d *J . J j . A J I J J 3 t ^ " ^ J
Jb-a^Vl _ ^ J i Ajli d U j i x - J l j - 1 J j j - J j
Control and Audit Office ,fax:++93 0 20 210 1757; e-mail: auditoffice
[email protected].
17
S jjiiift JJJISJ
. jjJlill J - d ^ i algjl i_gjjajjil
j.g—a.jj A :1a d l ajU-Jl j _ a J_Jj-oJj
4 O j l i j i l dUajl*-aIl 0 Jjk J j - a , A i j * - a l l j - o J j j - i l j
: Jbil jijjjJi J c J b ^ v i
U i j U u i j j j J o l a j l l i^y^A i J c Jb-fluVi ij-^-*j ' U l i The International Consortium on
Government Financial
www.audit.nsvv.gov.au
Dj^—j Q—ia 2 0 0 4 -bb—-i JJ-C JAjJa-J
aju;^ j j j i i jUi^u fiUii juii jbii
Management ,444 North Capilol
j - 4 b j c ( I C G F M ) AA*jSiil AJIUII
Street ,Suite 234 Washinglon ,D.C
^UOJAI d l j d J l S U u j ;_J11 dVbJLall
20001, USA:lel:++(202)624-
d V U l a l l eJ-A J _ i i . A U J l (ll j _ a l
J_JSJ 4 A j . a j l i J l AjiUll A j l i j i l AjjJuiVl A]i_Jl j d j
8461 :fax:++(202) 624-5473; Web
J l j - a V l J i u i C AiilS-a j b i j d U - a j j "
(jjibuii J i c . (.^buijj-oVl j b - J j AiJaliil Aj-1-.Jjll A i i - J l
site: vvw'vv.icgf.Qrg. See also the
Ajlijii J c ^ i j L ^ i J j f l a ^ l 9 8 3 f U Ji*g;jdi
ub A l^<ill a j j i j j j i j Q •• U "
ftLd-clj
. d ^ l AJjjl
4 j j j l a l l j 4 j j ^ l j.a (JSl Ajlijll bUll a j ^ V l
PATF Web site ;
j _ j J u i b_xij J^ j—o^lil Jjt.i—T- d U j J A J j
vvww.oecd.org/fatf.
. LAJJJJSU ^ J i l
tUjj
•^ ' j ' ' ibajl d a l J A I I J 4 j J j i j l l j j J J j j 4 \Sj!y_;jj*,;j
aJ-Jk j l j _ k ^ j al_J t d j _ - u 4 2 0 0 4 (*bc j_-a I j U i i c l j
j J J . J J J ^ l J JT^Jjl i ^ * A i u j l jj_a jJJJ-4 Aj.>-a|l
A _ j l i j l l 5__Jijl 5_jiUi j J j - u - i l l Uia-all oJ_4 ^"^ •••j<
j . a (^^Luijii'Vl ftbjacl *jJaluiJ j i i « j j a j i j Aj-ojSaJl
J i c j S j J j . A_j\ijSb AiijCUil d l j d J l J j U i - d ^ l i
liUJ , ^ baJ 4 d b a j U J i Q A A_alji-o 'Lc j a i - a J j j j l
i ^ j j j A-Jal j i j A J j i l dLx-aii-ail - I-'*-"
iJ^^^J . j ' >J.'j''''j Jj.i^btJjll QA JSi Ajlijil bkll
d U L i l l (2) ^LjJl ^Uaiil ^
jUJll (1) dVLlail
A j - i j S i i \ d b i j - i * v i ^ U d d i j i UiS
_5_Uiu-iJAll Aj,«SLiil J c J j i ^ l bbdaJl ( 4 ) J-uJi
j d j j M S l y i i J J j i l (jJjbic J c b d j i Aii-all (JdJSj
e i d a c v i A j l i j i i U U l s^>^bb j j j s i v i ^ j J i J
. (.jUuijjoiVl dll J _ i l Aj>i_ufl (j-a-da ( . J U U I J - J V j j - J
j d j j J J U J 0 J J C a l j (.^ j j l j - i l J l L ^ j S i A a U o ^ b j
''—aJaJ-ail c U i i c l J j 3 j
A-jbiilj A_-ajSill U J J j j
".ll A j a - i J ! ^
Jb-aJVl
jdijU-JI j_o J J jaJj
; JUll j l j i J l
a A_a.^b
i i l S ^ j A_4-alill A J j jll
^ L _ J i j 4 d l ajU-all (_5—lc J j * - a _ i l l
aX& ig-i OJ J U a i l d b i i l i l l j - o ^-aiji.o
6jb^
, j * a l i d l a l j i l w l ( 1 ^ Jjl j j (JiA A j i b i l
A-ui_u; jJjU-a ^ d a j J ) d U j g 'I
J c v i jbfriii A^j USJ. dUjix-aii
4
JJJjJl .^llr.j^i 4 j l ) J d j U J j j J A j l i j l l
A j c j d J l j_iC ^ L J J V I J^UC O l i j i l j
. - ^ l J-iil J l ^ b i i j j : ^ \ bbdaJl j . a
o j j u d a l l jJaj-jJ ( j J - d ^ i l j i d m l ( 2 )
(.^jjl d U a j U a i l A j j i j j j U ?u-a j i j
Jlj—4I JJ..1 ,r- d b j L a c j j - f l aJclui-ailJ
iliiill 4
iSLall i d u j i i j j j J j j b _ a
j J - ^
d b o j i s ^ l J c JjA-aaJl ( j - ^ ^. " '"H
>.' "l^ail a U i J , J l j J — l l Jt HUA j _ - o
(FATF) Cj-al5 i 1990 r'b.c ^
Jj_ueajll j j a . j j j l i
c j_ui A .;h3lS,o j b i j Aj-uajj 40 ^—^.Ji
d b i j j j Ajtilj-ttJ
j
d ' d j A d^yU: (j«-da dUojLi-all ^—ll
J_JS j _ a 4_}iULil A «^hiVl ^Ijil_wl
j _ i c . d b ^ j L i J L-jlla 8 4 J - b - i - i j S i
(j_3j .dl jJi-iil Jlj-ol Jjj-ic jj^li_iil
J l ( j l a j l l J A J I 4_flJ4 j i j . A J -
(*bc ^ ^ t ^ j A l S j j i j 4 1996
:Ajiuii Aiu^vi J c AJUVI
fibc
Ci-iJ ( ^ l dLu-ajill JjJ«: fj i 2003
jjjLaJ)
jiUll ^ j > J d b j ^ l ^ajili (JA ( 1 )
1 30 j - " J ^ l J-^ (j-o W ^ Ai:iU-iail
JU_LdL
Jlj-a^l J j - i ^ S-^b-ii (jiiSxj ( J l AJJJ
^ ojiLall - L i j l i j l l d b u i j U - a l l
Adli
c A
O-a. j j J b a j ^l j b i ^ l t>lj ^ ^ J . A.-JC ' L c j - a i - i a l j i d o i l AJI j j Q c -Jlj--<iVI
d l J j i l l (JXst. A.U.J1 oJ& j 3 j j j i J - i b j . jijiel j l a J j
C ^
J J ^ •> S d - a l i J i l l J <-\\T^A\ A j A j S i J l
d l j j l — I A I I i j ^ - - V' (J_a.l j
^
A j f c i j A j l ( j J b j l l j . a Ac j a i - o A-ojliijl
dbljiVl
dljiijJl 4_ij
Jj*.^
2^jAjSaJl A _ j l i j l l Ajjj_uiVl 2 J i - J l j L i 4 dLjijl«_ail
J b i ^ (__a d l j j U - a l b AiLdail dUjlj<-ail j j i - i l l
ftjldMil
ftjji'^l
J j - a j l aJJli j - 0 i-_wdj! j-S-oj A j l i j l l
1 9 8 9 j*Ui j J j j ( l i j U - i j j i ^
^Jj3 ftljj (3) ^ l j j i l dbajjaJ J c Ajjlijil jLac'Vl
idaill -d_iici
dL-ajLt-ail ( J c J j « 3 u i J l (3-=^ A_MA1 i ( F A T F ) ^ U i l j j > i J b 5 _ ^ U J l
. A_WjSiil AJfrUa-all 1.^ j A j L i j.u<aJxS d U i i U j J l x l u o j jJ ml -^ ll A Vjjit J0-AJ
4 _ j d j 0 JJL_JAJ 4(_^I_U:JU;VIJ 4 (_gUuJjljVl j - * j b j i l
. ftbiacVl 2ulijll bLJl i j ^ V l j ' i i U j i i V I
t Jjll ..li d j J u J i l _ " U J U j V l J j > W j
j ^ l JcU._d J _ J ( 2 )
J A ( 3 ) ? f^^bliia A_uij J
J-^1 j.a_Ja ^
. Aiibii
dUjl«-all
jU_uiVl J ^ J — J
(4) V ^ ^ J V I
( F A T E ) c d - o l i ' 2 0 0 1 c^b_c ^ ^ j
^ j j i i Jjb (5) ? (jJUijii j - c d L d ^ \
4 - i l U o J ^ j i j ,_j_Sl l ^ l ^ i ^ U ^ A L 4 J i j i j
A—acljll 4_jli__.,uVl j J j d i j d U d f l l
A d l d C i - o j i j 4 i_jUb j V l J j j . < u b b d a
d_iji ^ X ^ ^i ^ )
Mr.Sunil Kr.Bahri,Editor,Office of the
dbJu^l ^jdlj iU> (6) ^ b^il jl J i
Comptroller and Auditor General of
V Ado jll dbUalalb
India, 10 Bahadur, Shah Zafar Marg.
cl jasl
J d l i i ^ l a j i i (J—A ( 7 )
New Delhi, India 110002; tel:++00-91? d l j l jail d U i l J-a
11-3231613; fax: 00-91-11-3235446 email:
j - a 1JJ_C ^ j j b i j i l (J_ajjl J J _ i j j i l
rir@,caa.delhi.nic.in;Web
^ d J i i j j J l l j jsbuA'VI d l j b b d i l l
site:http;//www.asosai.org/profiieJ.htm.
(j—a dJ-a—Jaj ^ iiM - ll d b d U j j ^ l
. J l ^ l jjjalll
1
aib j l
lal^l j b j d i
all j l J U J
J J jil J d l l l ^ j l j ^ l xi-a Aji^lAiUl
J _ _ J j d j l ,.,<—_J u l
. ^1 -v r - ll J
. -. j " .
d U j - c a j j l l l i i i j d i i l l 4 d j i 4L_jbAjVl
( 1 ) k J ^ d L a U i l j Aj.--ajj j j R j j V b j
( 2 ) Jl>«Sfl J j d J J U i J i Jxiil (jliaj
( 3 ) a j j b ^ . _ - a l l J 5dia>all 4dbl j _ i V I
( 4 ) d^->.n.JI 4 _ j U i j j j - J j i l ' d j j l
( 5 ) AAji.'ji J d l i L ^ l
dlJaUi
11 ( 6 ) A
jLlj^Xj^i
i l j J l j ib__JijVl
J j l J—.allj 4 ^k^bi^U—i.^ 4 Au.,a_di.all
jjibail u-aliUol Ajali_*i (7) 0jij-l*il
A jjjJli dljcLui
a (8) d l
JJJjillj
j_-o j j j U i l l *ji-,' " dbJliul J A—Jjbla
AiIj*Jl
^Ljii^i ^y
^j__iajjll
j-j_Ji-Jl
jjl—L^
4 2004 ^22-21
j j j ^ J 'da J ^ji
J.:'LC JAC. p-UUl
d i y _ d J ^ i •.•• a 1 al A-UaJl aJA ' "•» ' Q . ^^..-i i-jV-i A i ul-ail •^ '-• " ' y ' " i 1 A - l a i j l
d'^'b-a__jl 4 d l
c'ldil)
..'-lU.'j d V L a - a l l A i l S J
i - a 3 4 (2004 j b l ^
A-__iAi ^
JAJ'S
AiiSxll d l j 3 b d i j l 3 ^ j j j J l
J
' i - ib— alj--^
J-ajJl j - a d l j l -
^''—uijilVl t ' - ^ ' ^-lai J l d'.c!Jj3 4 AjJ3JiSiI d V U ^ J 4 Aj..^^,-
ic AUOJI P j j J d jj,..5 . AUill ^ J 1 j l J i i l l ;t*iil 5 f-Lai!
jc
d b l j i ' ^ ' l Uli dj-ajl
a J!ib_i 1 ^jic Aijb-adl 3 "b-ljjlj A^ji-^ ^ 1.2004 ^ ' J ^ AJIJJ J
__5'.*LI 3l;Vl t'dacl
. 2004 J J > j U J J d ^ i j 3 J J Jixjj-i ^ J l i ^ - U j i i V l
J Jjll d s j S j a J
•"••• 1 J
ji*dll
jjjal
J*
Ail_jiui' J ^ b j ' L i J j Sj^*.i3 J
j j i _ o d jiljiiV' j d i - J l
fldci
J l ^ j i U l p l d i V l J v - i _j-i'l-»il J ^ f-'LojiV ajSa d i j L
jal
.AjijjJull AiaiJl AdSb-ii J-alS p - U l i l _uaj--aij J l A i ' j i J l J c c l d c V l J J l U j i c 42003 J j l
'j
^1
j -. • A__l-aC J j S j
jA fs'^ij • ^ ' d U V ' AJl .J-V1I..V ' j jSda a jCjH J1JJ2 j j J j 3jS j l l A i j j i j
uijijtib ^J__iaJjll JU la-ajl J - ^ J '• J j ^ J j r ^ J i A ^ l . A>ij!Xll d b j j j i l l
JJ3 j l j ojid-o
o j b l Q—A j S d 4 p U l i - V l d'^^Ui • a-,-' J j j ^ J l ^ j i i i i i i l j A j l i j i i ^ J j S J l ^ J a - J I
J-Uijj
A
dUjiil
1-i.s.ll ^ a
i
AiutSj ej-olo d l ' I j i j d ' d a d a J-aJ j j S j U d l l
Lj_a. j-o L "a j j - d i A c l j l J
. dj^jjl j d o i I
A
iii J
tbdcS'l j d b l
4 3 j__jJI 4 ' ^ 3 J
i ^ l JAII a A j i i i l
o.:ic''~.
J J..1
ill k'l
id '
J j J l QC AjbJb d J i l l l 3 . AUib-iil A j i d ' j d i V l A i a i i i A i j l . J ^ ^ d j
i J J ^ k >*-'b b j S j j j 4'—dijl I. b j j j j j
jdij'i'l)
'bil ( o J i l J I d b V j l l J 4 aJilajl •'*.Slo-Jl *LJtJjl 4'UJjj«—Jl -UjaJl A £ U - J 1
-A'l j _ j a - i ' •;^'"' iLijiUJ' aJaili j '
gJ' J J .UuJ JikJl . aJidjl d ij'i'jil ^'^1
. j j j d t i l 3 ^j'jiJl j j i J l J ^ J ^ i w j b j i l A^li_Q J
A
(il
il'jiill 3 j b - a - d a ^ l j ' - o Ja J
i j j i j ' V l ^b.V.
li ^
^^^.adljd'il i a J a i j i l
j Uul,'_u
Uc,'i_J:iclj ^'-ui3jj*^l
' a J c ' - ^ d U ' a 3 J i i b a j ' - i i l i ^ U 3 J j ' ! > J oJc'LiJl 'i-Jajl A j a i J l _jc.^ 3J3
J l J c t ' — i a c V l a j ^ i . V l J c ' d J ^ 1 A K j j 11 j i j J j . l y j ' J a j J
. ^ j i U a i l J '1 JAJ' j . 0 i j i J a b Jjl jail Q M ' j a J J S I j j i i J j - o d a l
19
dH AIJ jJalb
: Ajibll AAJJVI Ajadl j U ) / I OIJAVI j - i AJaiJI idil^j^
aJJ_«lallj 4AliilaLallj 4 Ajjail Ajli j l i bi»JI aj^J^Vl cUJ ,* 4 M ^ I JJJULJIJ <JfiLu^l : \ i d j ^ l
jjjiij J
^V-Vl (2) a^jilb Sjball J c Ajlijil bUl S j ^ V l ^JiJlJ (1) j : ^ j.a db-ab^CliVl
. -bajlXallj AlUill A d ^ l j J j U a l l ( d J j
4(-JJjjl]l J ^ d ( j a A j l i ^ U i j j l a j f . i ! y j Ajj,j-Jl d l j i i l l pLiJ .' <JMAMJAJI S j j i J } fiUl : 2 i-i-i^l
, ^ j i V l jJjJajil AJaUilj 4 Adill d l j c U t J l
jAtutall JJjJajJlj 4 ( j u i o l i l j 4 j j U l l l x j a d l i .' 4 £ j M ^ f CiLiJAJ ^SjtAjC J ^ I M '. 3 d j ^ l
4 dl
uijU-all J d a ab A__aUi-iil d U l j j l l j j i i J i JJjU-Jl j J j J ^'•^ J
U J Aij»,ail J j b j J L H
. uil j u l a i l aUlA'yi d b bbdall j U o d j a j l ! *1 j a . ) j
i i j U a j j * J J l l ( j j i a l b (.^UjlJ'i/l a J b i j - ;1^"''"' AjaJ^^Aiil ^ J ^ ^ - i ^ l f t j l p U j : 4 d j ^ l
AlaLi. 11 d l
uijU-oj 4 i_j
uiUail d a j l l J
d l j l j i l l ^ ' ^ ) j ' AJiLxillj ojaSllj A j j b d J i V I J-wJl
4 j j \ j d i S l j 4 t_^-«laVI J ^ ^ l IS33LJJ\ bUdai ^a^Xa j b i c l J c AiUili A j i i d a j l l J j
. AjlijU bLJl 6 j ^ ^
J j ^ by J "
J
.<lUil\
AttK^^U d b i ^ j j J I j r J U i l l j
LS^^^^I ;jjJi_all p U i i l J t U d w i j d l i l JUJJJJI dLij-a j j J c 4 kJJ^l J^_ j i j
A j ^ l I J I J A S U ^ b i l ( j j i i l l l j b d a J j ^ J ^ Aiili_a J.0C d U j J l o AX^J^ d-ija ;^JJIj i2003
: Alluii AJMJ J C U.<aliJI AJaill d j S j t d j ^ l iJA ^ - ^ J - ^ J • AJaill
A _ i j i L a l l AjadI j U y i 4_filjAVl 1 ^ ^ U j i J ^ AJIUJI A i S j ^ l j J l i l l
-jU."1l ;33l jJJ J A
V AJbiJl
•
J
VA-ijiiail L J I J A V I J AJadVl ^iJaJJ j-> l^jSd ^ l J j l j J l j a j j L J l ^ j U j l j ^ j i j i j J A
•
? jjXa da J J jiS i—ijUb bUdiiii AjLid'^lj d l j l j a l l JLiiJ J c i j j l i ^^Ujii^l J A
•
4 d i j j b i — a i^—ic d
ji_. C j b l j
iJ .JXi j-1 , j j j i i i i l •Julian A_uflLill AJiiil JUcl dJaJ Jal
^1 ftJAyi duiil A i j j i « ] l Ajadl jiu))?l A i a i l l AJlj-s ^ S-"'.JT^ i ^ i b A j . J j ^ ^ J
A — l a i l l j l J S J — l b JJJ
i l l j - i j . b^Ui.".!! d U l j i J J ^ i l i (j-o J J J S (JSJIJ lg^ifiT.fl J J « J J J J S V I
J j j d i l A l i i t flii^'i ajJ t d j u j j . J U J I d i j i l J
' 2 0 0 7 f>lc J
pUijj 4 dbjjdj
AjjdaxJl ^ j * A j o j b j r" J ^ A ' ^ J ¥ ^ ^ A i j j L i J I
I j j j ^ - S j j j j 4 S J j d J l A J I U I I J j l j - i i l j A J I L J I i d j j l i l l A j i i l j - u Aji^jjioJl a j b y i j
, A j j d a x l l ^ y j i j a J b j (JJ*JJ ^J-o ^ 1 J l j j l S b l U j L d d l j w i A J ^ J S d U - a j j l l A i j J
al
iJl jJJ-ail *_ii-!*ia Q A V.iJ .s^-'"''j"''"'V' Klb^^"'^! jjJ-a ' J . ^ - - r-l j i i j a j j a i 4 ; ^ j J l AaUia'j^b
J J J J S A J I J t ^-iJjljUu'Vl l-jb-'i"''^! J:?-^ J ^ Al«.Uu-ail d l i ^ i l c ?tJjdjJ b j a j l a J j 4 U J U 7" j i l ,.^Jil
4 d b l j j j j — a i l j I j » l ^ l b d j l AijJAall A j j L ^ l A j a i i l d J J i J 3 j . ^ J j a j j l l j j i a - a l l :J«JJJJ 'jiUJ^
idj
j i l Jol—iJjl b\ 1 , -^ ^ j ^ j j a i i l JjaJj j c AJJJJ.ULA11 A.ui±iji\ d l l i ^ l j > » ; ^ Alftbji*l\ d l S ^ ^ j
JaaiiJ i - J j i J i^^-ajia'ji^ J-axi\ j L a J j b Uiail A i j i l a l l A J J I ^ I A j a i l l d i a d a j l JSj . AJaJll t b » ^ j j
20
Jjl
iJ J c
Aj-aJi")'! J-ojJl d U j A i - i X - i a d l ^ J ^ I d a j l A j a i l l ." •, ^ ^, ^
aJcLutaj ^ J
JjijJ ^ J S j
AdXJl Aji!ib^l
ibdji J j j i '
dUl ^'-^jij^l
ji
^ jddl
j L a ^ 3
lAiiaJjll J S b ^ Alw-o d U i l j - o c - l j i l b d j I j
j
)J
l^ j l j j i j j l j i
J c 3 ^a^i^'di j - o j . ^ A i i b l l
. j.o'i'l T b i l
**
'inV'ill
d j i
J3 . jJa-Jl
j j i S j l l j j - o l J l J-axAl ' u i j j J i j j c
-ill AitiUll d b
A
j j j j d i — * j j - a L i jJJal " d o ^
iLijil
1 , ^ 1 •«•• j
.
^—^'dll U i l l l
-'"'; b -..
ftb-iac'
j I'a' 1 '.^Lu; Q A . i j - u
^ 1 ja U l c
jiic
j L _ . j j j i S i d J --
1a i
da.-all
j-JJ
d U j l
dlj3bU-l
AJaC
dj-d-l
ja 3
bibJaVl d l j i i i J l
j-i
j i A-^iiuibil A ^ a j V J c
(u^^.1))
• pX3
JJJSJ'
J c ' i l ^.jj^b-aa — j d 3 . a i '
j ' ' ^ 1 ^ b j i alliUl * l c
d U J i i l 3 J j ^ j i L 'jJJiJ j U j l i J i ' l
_a A J U U - - ; !
d U : jaixdl
iadl
tbdcl
^ - ^
" ^ ^
^^"^^
. Ajli j i i J c i i j l ^ 46 >
" ^ ^
^
^J-o
^ ^ '
'daji
^^-^ j . a a j b d 5 **—la'd A J I Jj-o
4_iiiji <jji j j ^ J j i ^ ^ j
''.-»j'l A j j j j l
Ajdlu
j ^ - ^ i j ^ y j -J
JjiJl ^ j S l
JJJIJ*-*^*
^ j
U i l •'"')->
^-i^ ^M
jjJLx-aj' A J i J a jaJ > a j * - 4 AAa.-ajl aJA . j v ' - i j - o
s j ' j ^ l ; d ^ J l ^jaJ' J j i
'll" a J ^ - i l Aw . ..1 Q j i , l i l l l l 3 J J j i j I 1 ^ •"' J J J-aC AC J-ai-a j - '' '' d
' j - 0 _j-axj' 1 JA
dUAUu-oj t ^ J j j - J l
C oLu-ajil
j«-J-ai j C
(JM> J )
^-Jj'jll < . j S ^ 3 ^ j b j l
Ir. U d i l l U
J J S aJJ j j J - _'^ •'•'' ^ A j j i j j l
0
k 2004 j l j j j i 30 " ^ j b j
J j ^ , ^ ^ ^ ?'^J^^ ^ ^
ijA±iJS J j V
u l JSJ.US
(I'dacl
j S j l b j J J a j l j - « J • U'.C a j u l c ^ j J
^ ^ J ^
JtJ^l A J J J I I < j l i j d i S - a J ^ J }
d j j i l
UjJC
. A JLJI A j l i j i b ^ ai*lJl d b ' d j V l j j j i a l ^ ^ ^ J
21
J1JC')'1 J
c d j j ' j i i l J ^ J u J l JJC 9 - L d i V I d j U
i - ( j i -, jM ^ 1 ) j j j j .J
AJLAJI
j.0
. _^U3lj!iU
>JJSJ
^ J J ^ l JJJJ3 J i d l ' ' j i ' 3 a j i a j l
. A 1^ a S i j ' A j ' i Jl
1
^laV^\
J j l ( j - u j j i-JjUJlj ^Ixll j j j j S * * J l
4 c l ^ i ' ^^-^
'',••• H
J j ' ajdjjjl
4 _ J U 1 U SJL^—^J U \ i ^
f
jij
Aijia-Jl d ' j j j i l l l
. l-."aft J i l j p jjiiib ^ J ' L J I JAC p U i i V i c-l^i J*j J
4_5j'
d j j c
d i ' j A-iaiJl J c
JiJAi J \
I c V l j l g - i i l _ ^ > d j S A,i-^'i-i j - 1 j l j j a j J l j i
lc j ' u u j j j j j j l ^ . J
d
Aja'dal
d v L j J j u l l | * ^ i A i 3 j J d j t - J l A i a i J l j j S l 4 A i i d I aJA ^ i L i J a AJS , j j i J ^ J H d i j l l
. ^cUjliVl
j—a
d V U J l j J J J J-Jl
U S Aj.aJaVl j ' L i i l l - J i l J
4 _ J J U J I J J C ^ Jja,'iill _ ) . L K AI' f - L a i i I j j j ^ d b j d j l j
c L j a c l ;<-J-ai '^-ajl JAJ AJ'-IJ-IJI J
U J a j j l bT'Ja'y-l j
vUa-Jl *• j j S l Jai 4 ^ L ^ j i U J l ' J J i i i l
. JS'j^l J c
jjajJ ^
J3 3 ,
diS
j L i j jxLi 87
^UjiiVl
' ^a'n I ^ ^^ .—s ^
. p 3jdJl "bjbjSjjj
3
:Aj'ijll
1 Ajjiij.a A j j ' d l - i l A J i j cUjacI
J j
4 lj_jljj
a |j_-i I J
aia U U j . i j
AjlbJl A j l i j l l
dljbijl
j l J i j JAXJI ACj*a-a d j i c
A_cja=^ J c A i j U ^ l ^-UiiVl j : ^ ^ j . 2004 j b l 31-30 Cy ""J^^ J ^
A__ilaC
a jjSjbi_jJI
J J S J J I I fri J J ^ A j ^ i j ^ l
jJa^i/l l i l l J J
^OJJ^^
U j 4 A-ol^l J-wJl ( j j b j
. JJJLSJII J I J C J J d b b i j ) | l
jjj__4*)Li,all J j J
11 j l — a j V ' ^
i3^jJl j j l ^ l
(J-iUul J c
dbbij^I
j—a A__,lij c l j _ ^ 4^jU J i j . (lAASB) J j j i l ^ ^ \ j AiSiill
jJjU-a A d a j J i l
~
Q A .--t<.>. ^ |
(lAASB)
_ 1 A_^Lill j L i i l l J
l . J j , aUJl ^-Liaall •-.' >b > j " i J A d l J 1^1 j b d a i o J j i j - J l
j j i a l o J j i j i j A-fc-aliil j L i i l l d l d - ^ J ^ J J
jij
jjjiaij
J J j J * i AjLaC d i d
JJJU-0
j-a
jij
cjJi.oj (IFAC)
A J « I . j a U AjjUnj.jiVI AJilll
j j j U d l AjLilj-i j l AJIJJ A j j l i j
jjSjbi-ill d j i i l l
aCjl " J l i
diS-a"
ftijji
jJJ*J
• ^J^ Jj^
: ^ j i J - i * J l ( j U u j J j V l fti J i l iiAb-iJ J l l j A j i b l l A J I J J I I A j l i j l l J J J U - O j L d
blU jU.
J-uJIj
(jJijjil - 230 J j ^ l j i i i i i j U w
• ^ J , J ^ ^ -^JJiJ' J ^
. J j j u i J I 4 j j i j j j j j £5-ajl JjAull 4 i J a d i i l d b V j i l
t JjjMjJ j j >
2005
. jaxJl j j j i j J c
aJi*-JI t
jj;--^!
' '"^,flll
ftljji
JJijJl '. j U J l
jbl
CLJLJJU
: Ajiijiall A d l ^ l
4.ij-iiil
- 701 J j i l l ( j i J j i l j U w
. a j L a j J j i l 4 j j - j i J j S l i 1'' y ' ' sJjjjJl
4 j \
iijj b
u i j U aJij.u__il 4 i J i J - J l A'sia .ail t J j j B j l j
; i j U oJjj-Jl — J l i l l
t—uS-JI C^ j ^
, oJilail
. 2005 j b l : A^ijUl
oJilJl dbVjil
jiiiil
dbVjil
Ai*all
AUI^I
. TLjjjjll 4 ;'"v'ii;'^'" L J ^ o j j i j l ;
jjjill
t ( J j j l i j a j j ? ' -iyi-JI t J j j u i l l 4 J j - i l S ' . ' j l 1^ JjM-ll : J i i J l idiS-ftil
ftljji
• 2005 JjLl : A*ijLJl i j j i ' ^ l Aji^udil
(jdU (Jjuk tilJ 4ajlij Lj^iLijj j L i u jaiai! j j j i ; - 8 0 0 J j J i l jjSJiil j U w
J j JJOtll 4 ,3 4 j " l . i" * M j b 4 i Jj-ulll '
V ,|
11 4 I j
iljA
4 (jajJ j J j U JLUJI ' b j j f j j l
' a b j l ij'iJJ (JULULAJJ J J A J I : J i ^
VUill
' _ '"'^" * ' ^ > ^
. I j i l j j j j j 4 (jiiSjS
d j j j j
AiiyAll o b a i j L V l - 550 J j i S l ( j i i i i l J U L .
. a J i l a j l A Vl Jl rt" t i^j J QJ J « ^ J j d l I
. ((jjjibdl J l i
<jaU—1.^1 d b l
^
'v^fi
' '""•^' fti > ^ JA?*-^ 2r^-S^)
uijl
W3j
9 Ajlijll
ftljji
ji
dUaiXoll
j U - ? J l *.jbaj J J V I
J l i
' '"'^ •" fti J i i
d ) j j - i j , ^UJI p U a a l l J
AiiijLa-ill j b i j b i U j U
d V Vl ja ^UJl ^Lkall bLubi j l j U d d j ^ "Focus group"
22
JJiJI : J l i
j b * - i J S l A*ujl-a-JI d L i a i ^ U A d a j j b j a j l J A X I I < C j A a - o
dUAluLo J c
. ^^ajjjiil Ajlijil J c V l
- J T H ' - ' ' ^-r^ J i j
. I f t l t i l j - a j l L ^ J d a j j:»*AJ j H
JijU-Jl ^
U j L d
AJJJJ
jljill
ujiil
-JAJJIJ .
>jajj
jja3J-oll
AjJtijJl
Acj^auo JjS-iJ f i j i j
Jldjl j i c j U i c V l
JJXJ
' _ fi^" QA J J J - O b^JS oJjj-ill : aA ftUdcl Ajlib j-a J L ^ l d i j l i J
A j j ^ l ACjAa_ali t - i l b j j
4 ftJ_jilJl ASLo-ali j J a ^ I Ajlijll • M<.^ QA J j j i j l j [_5jU eJj^l . JJ^Ii aUJl 3^JA11J *-jaIj-Jl
1 d X i J - l JJSJJJ A j j j J l AcjAi-oil ajal d l j w j . ^JjjuJl j U l j j i l j-o J**:LS t._ Ijij^ AljjJlj
. A ^ i j j i i ( l A A S B ) J l ( ^ j U J l l ^ j i U I ^ j j U a l l i j j ^ jtjcj j : ^ ( l A A S B ) J i i j (J_-a*jl A CjAi-a (J*JJJ j l p JJji-Jl AJJLJJSJJJ «_« Jb-ajVI i ^ J J AJli 4 dUjix-ail j y i J j j d j
dUji*-o J c J j . n - . i i j [email protected] : j^jJSIVI ^ j J I J c
JLuiaiiV jS-iJ A j l i j j j U J b (3^*-*:! ^ J
www.ifac.org : J b l l J j j i S J ^ I
^i'-'^i-
JJJJI J C
abtll ( j j j I i fjl£- 5 j l i J i J j a , (J JLJJi (jrtiiwVjVl ^-alala ^ U j j JUSlml
uilj—AVI i
j
^ Q A ( I D I ) (^LuijiJVI AjAii SJJLLOJ ( P D C ) j^Ull j J j l l A d J Q A J S dJS_o3
j.l-jJI jJjil J c AjliJl J ^5jbj 2P»bjj j ^ j j J J
^
AJAI J
l j 2002 jljJJa- J Wl«daj j l l
11 ( I D I ) jJ.i—<i ^ j j J i j « j i c U Jjdl A * i j ^ J l l j j j a l l l J
UijA 78 j i 4 2004 j l j j > 9 - 7 Q^ - i j i l l ' S ^ j ^ ^
aj 4 j»4-d j>-ij
. f»bJI (JJ.JI (Jc Ajlijil
i l i j i l 1 j U l l e j _ _ ^ ! ! H A-ajXa A_i-ijl*J j l j-o j
j \ j l j jLui
jJ ( J J J — i J ! i L i J I S J I O J J I I A j j j j . A i J
"^db-iailS
" ISjLUa
18 QA
25
4AJJJJJJ ^ I j J - i l . i c ( j
'~r^J^
jjjJaJj
diicj
i j J C j j j m l OJAI d j - o l u i l
d ^ , l i l - u l j i j . I S j j - i l i i u i j l A j l i j B b k l l a j j i V l Q A ^ohw^a j l S j j S j b l a J
^ d U - a - j i l ( j ' - - «_' d l j i i
^ JJ
jjJ
AiJalo j-o AJJJ
«Jl jJii—il" J J — A A d b i l o j j i l l Jac ^ J b j l l ^-^'-J J ^ - ^ ^ J ^ j ' ^ J ' ^ ^ ^ i ^ V j V l
ilt oJ A J
iab
ijiU
ji j-iiunVJV1
A__iJala JJ 3 A
ajJ
jjJllj
Ijalj
jJJ.ll—3
2004
J j l ^jij
dbjjjj
J s^ii^iJl ^ PDCftUbcl^ L - ^ l
aj-o—a—J f^—lc
"'11J "al
IjiJj^a
J
J J J . ^ J . (j^ijj-iVjVl Aiklal
.i J
^ j j i a
J l d J J l ^ l J l l j " A l b J l A-wljJ " AJJUJ-IVI A i l l b d J a c J l l Ajjbll
J
4 ^L«Jl j j j i l J c ( J j b J i ^ l S j J - ^ ^ J ^ I > « ^ i j i ^ ^ f ^ ^ 0^-^'
. 2004
j_g
lc A
*
^ J J * jJali_ttl) (jubij * JJ-JI dbiJ J J U J J 4 d U j L t J l aJaJj 1 j J j l l Jj>wiJj t aLJl j j j i l
dU-a_iio
j l i j l j taUil j j j i l ojbl Ji-1 d U j d i j ^ i l (jiaxj (J.ibjil (^J-^1 ^ b j j i l J a C J3j
Jc
bJajl ?t,objjll JdUl
(g_J a^XiUjl abJl jjjll
Jj^
J3j . <jaUiill j 4 jJ-llb AiLtlall jjjlaill
*J-^ ^^
O^ jjSjbi-iil
jljcjj
AJAi jS-aiui U-a * j^J.i-ul
4 jjjl«.-iil
^JJji
-^'J^
. 'c-abjjll J j l j i i d c b d j j t*liJjj 4 A j l i j l l bljtil a j j j j i l
j j j l l J c Ajlajll
ftljjij
AiJala J
J AiUloll ( j j b j i l j d AJ1-IC ^ J b j l l ^ b j j i l Jj-ui iia 4 4£llj J j A j b d ^ b
j j S j b l a l l jJJ L_ijl*-all J j b j AjUc b d j l Jj-uij 4 AjlijH bLtll o j j i V l ^^.J-ny J c
^bJl j j j l l J i ^ a jui J U d j AS-U JjS-^ilj 78 —11 j j S j b i - J l ^li j i j .
aUJl jjJjll J c
Ajlijll dbjjjbiji jjJ>*J J
aUll
dUjdij-JI
aAJj^Ja, J « i j j Ajjlijll ^LuijUta aCjl (jjJuuiVjVl
. Aiklall J
j)C (jUujjiiiVl AilaJ-o d j J C J i j . AjjjlajVl A.*iil J J ^ ^ j J j l l ^ b j J l
b j j J j (jiaj*J j l l
JIJA A_aijJ j d t d j u i j
( j U ^ V ' l JA-Ja Ajjbll Ailaj-Jl lilljj ?tA_alui d u i 4Ajblo «-abjJ J
Ig'iic j
. PDC J I D I ^ j j U l l b ^UJl j j j l l J c Ajlijil J U A
23
J
; J b l l j l j i x J l J c Jb-a:)/! ^ ^ j j AJli 4 d U j U J I J A JJ j J j
Public Debt Committee , e-mail: jmanjanezfSasf.gob.mx: Web site :http:
//www.intosaipdc.org.mx, or the I N T O S A I Development Initiative, e-mail:
idi(a)idi.no; Web site : www.idi.no.
^ j i S I ^jlyiiA^I ^
Jl>aV1 J o ^ k a l i L M A ^ \ A 1 \
4 ^ t
—9 j b i l l^Uia.1 J j ^ l (Jjl^n-Jl J c J l j A ^ l JUac Aiil^Aj A_uflUJI (jbjjjiiVl AJaJ dJac
JJLJ :aJ\\ (JJS JA t, gjda'inil ;_5Jll p U l i ' j / l j d i i j i j . 2 0 0 4 j U d 6 J
jl
( ij-ui ( j J j i a i * i l j
S JSJ 4 A j l i j l i LJc o j ^ l AJUOW j C j j l l a A AJSJJAJ/I oJal-iil d b V j l i >bJI t-JIJ-Jl 4 j S j
Ql. K J ^ L _ A j i l d ^ 2 0 0 2 J j i j j J ^
j j _ _ iji J
jS-jjjA J
j
^J
d l S j i J i l j - A j i l l l aJjJ J j V l ^ U i ^ V I
i i c j i - j j j J i AjiijU j c i i j i j ^ i i*j-iijj J i l j <• ;jbjijjjpb ^.gjjiiiii
. 2003
J j V l » d J _ ^ l j . AjLaWJl JAJJ! Jaiai A.^Liil AJiHI ftUiacl J i b 4 j ^ b l l ^ L ^ ^ l IJ& J j
• J j - ^ ' (JJI-IAII J C Jlj-iVl J j * ^ Aii\5-a JLi-a J
iS^
J j . l ] l j j U H l JJJ*^ y>> A^-aUJI AjaJl
i j — a b - g * - (J—aUH j l JSAJ ^ 1 AJIJJII dbJai-iH J A IjJc Aj-aliJl AJiUl d J J i j i j
t A.—j/LJ/ i j j j ^ — U ( J ^ I A J I ' L i ^ l j ( ^ j j j l dluJI I ^J_y-l/•' -lii/' ( J J J L ^ j j ^ V j f-'^J^ ACjAi-a
, 4jJLJI cijljli^lui)/! i S i l j ^ j I d j A c / 4 c j A i - ) j
(Jjj-j
c AiilSA
J Aikj-Jl d l f t l j i ^ l j
( A J J aJ p l — o l a . ' y i J v l i j
d U i U J ! J j L i J j J j J a j j A Aj«aliJl AJail ( j j l j i l
. AjlijU bijjl o j j ^ V l
djjJIj
d b - o b d i i l j dbi^ib-a J j J i QAJO
JIJAVI
. JIj_-oV! J^Jic <iilSAl A j l i j l l b U l i j j ^ V l UJaii J l l JUcS?l A ^ U J I Ajilll- ftLuacl J a b
iS^
i
J A u i l l j j ^^JiSll ^ b j l t - j i l j A i l ( d i S - i J J
. d l j A i i J A l b A j - a l i l l d'i/b-«aj'VI o j j i l
jjj«J JJ
18 Aiij-flJl J
A A
tp-UliVl J
(jiabAlI J
' _ '"-^ "H J l a A
. A J I U I I j j j J l l i A j - a L i l l AJaJll L j l t d a j d i l l
ftbiaci
^ j i V l
ASjLUa
LJJJJIJ
dU-<ajilb
dUjLtA J c
JjurOill
J j . J I d i « i I J U J j J i l l (^^AJIS)/! ( j j u n o l l J c A J ^ ^ I
( j a i l — ^-il j l l t d J j J I j A j — A j j J j i a i l l j A j u j j j i l d l i b l i V l
a ^ — j i jya A j l i j l J b l i J l e j ^ i ^ l
jjS-all ^ j ^ U J l ^Ualill J
^iJjJjU ^Ic
. |_^LuijiiV1 i j j U a I J X L Q A J \ A J U J U J c l
j l ^ ^ J S J J J A AJJJJJJII d U b l i V l
UJLla Ajj J c
(JS>i—J J l j — o V l J i * a — c A i i l S A b b J a i A J J L L O J
(J
A*-aLiil < i i l l l t b d c l
AC A _ J ^ i a J j i i i A AJJSJ a l l L J j j j i j . J A C A c j a i A
. 2 0 0 4 J j l ( j j J i J ' dUiubjj J
iajjdlb
Ijjilj
JJ*JJ 'Uli
3I AJUIJLAA A c j A i - o ( J j S i i l i aball
4 (jbiijSiVl J-*Jj-i J
jljcl
l u - l i i l.ia.
( j i J l Jai 4
AAJj-ail A J I S J U UUJI a j j . i V l J c
JjJaJilj
JJj
j S f a l l J A A j b A - a l i . ! ! AoaJll d j « J i J S j . a J J i _ J l A I I O V I iJ^a»J J J S j J j J l j - i V l Jjsfir-
4 b i j A !!iLAC A J X J J U J J A AJaJll J A C j i
»_jbj
{ j ^ ^ l j • J l j - » a l Ji**iC A J J I S A d b a d l j U l
SLJIJA J - — l c I d a j I A i i l l l d b j a c l ( j ^ l j . ( d b . u t f s j i l l t i l l j J j i
<*-aLiJl A J i i l l
^^—i*j bl
A_uiaLiJI A J i l l l t L d c l
a j j * i i - i j J j l a i jJiJl)
. ( j U j i J ^ L5 J - * ^ ^
J c
J J C dlAJ J l l j
ftbjacl
L J j l ^ l J j j i l j J j . f l ] l j j U j J l j b i j JJ J i i i l J A j i l j A j A A.«aliJI A \ y \ \ d l b l l
f k ^ j j ^»1 j i l l ( J J A J j J a J J c
aJ
J A A J j j i a i l J j j j i i l Lw^il AJaJll
(JJJJ
IgjV AijUaAli
: J b l l j l j i * J l J c J b ^ ) / 1 ^ j i . j j Ajli 4 A A ^ U J I A 17. Ul AKiVii j b i j d U j U J l J A . I J J J J
Contraloria General de la Republica, e-mail: contaloriaf%cQntraloria.gob.pe; Web site:
hltp://wwvv.conlraloria,gob.pe.
24
0 j — J A V I (=—a ajJall ftbjj ^._ujJjil J l i A J
d U U l i V i A-OIIJJ! ^ L u i j i j V I AJAAJ a j j U a J a l a i j
J
aJA jJ.^
l^^bj
j..iai
jij
4 jjAJ
<iljj
J
Ax^ljjll
ji
j — a ft j i S 4AjJJjJjil A J a i i l j t o j j a l l ftU ^ I j J ••u.n.AJ J
^jijj
. AJAUI
JJJU
AJUJH
bUil
aJcbji-Jl J I t d j j j j 4 2 0 0 4
Jjijl
<^^
i/f—^^
^Lu''' S^
dLLj
^ J _ j J l J A d l j j . 2 0 0 1 - 2 0 0 6 ?UJ ^ U j i i V l AjAJi a J J U J A j a d l j l u i V l A j a i l l J A 3 i d j j J l
•^
-^
»
-^
-^ •
••- ' ^
r
<->
-o-
PjUal uiVj . ^LxjUjyi <IAJJ a j j U
,
„,„ . - . , . , ,
„
^i—uijijyi < IJJJ fljJLto j > A -1J><"'
JSd
O/^^' .i^^ii ^^V.-,^ f-^J^J Je
^bjjll
(djjluj
djuij
. ;J-a*il die jAi_aj
;_5Uojij!!:ii Adi jll jiiiil
: Ajibll
^^Ijill
^
jjLslll
J
dUUil
<A^
3
;>aU
-^-^/
. dUjixAll b^jijiSJ J c Ajlijll
•
^ - ^ ^ ^ i j - J ^ ^ ^ ^ j - A C ^ / cH>^'
. A J I J J I < j l i Jl
•
.
• ^
. ^Uil j J j l l J c A j l i j i l
•
. A*-aUJl/ A-aUil A S l j ^ i l l j 4 j j L u c ^ V I ~:^"'ll t Aj-aLiHl J c A j l i j l l
•
IJJ ( J J I I " J J J J J A I I 4_JJJJJ" j - j b l l IJ > a b j J l i l l j j Aj^di 4 (JAC d i u j j j - ^ ^ b j J i ; J U J J J I V I dLoli
J
j:?^ J
' (J>*iiil ( J j > - V l -iljJI J J JA U j J j j , * ^ f i J A X I I J J j j J U S j . 2 0 0 2 ^Ic
axil A d j j d J a c j i j . ( S M E ) d U j d j - o i l
JJ
Ul A jljj
J
bjjlU
J
" dUjlju-Jl
bijijiSj
ftljji
J
j j j - b i ' 'J^^^"' ( j U j l i ^ l Aj-iij BJJIJA
AJJJ J
AjlLall AjliJl
" jljJxJ
t^J
is^J^''
—3 ftLijJi—J i J J — i ^ l A j l i j i l J c V l j U ^ J I ^ij-uil j i j . j j c j i u i l aJ-ii d j - i l u i l j i 2 0 0 4
j b d
. ^UjlJ^'J Aiuil J c Ajlijll AdJ ^ ^*ll j i ^ y b 4 (SME) d U j i
2004 jL_ji J
4 jJjlall J
"Aj^lilll J c
A J U J I I " j l j i x j J t , j AjiUl! J-wJl A j i J 3 d J a c
jij
(jjij__jj j i b j — a J i l a i l ASlaAii A j l i j U J c ^ l jl-J-?Jl > A U j i j . j J C j i u j l OJAI b d j l d j A l u i l j
A j l i j U blxll a j j i . V l J S i JA j d u j J H j A j j - a l i l i l J c
. (SME)
^ I j . ^
dUji
J
ftUtjtJ
A j l i j l l J j i ( j U - j i J V l J-iC ACj-ia-a
- Aj*^Lkllt
Jc
Ajlijil
^ ^ A * ^ j JIJC-1 0J.1J : ( ^ U u J J J J U J.4VI J j j a l l ^ j . L i l l ^ U j J I
AJaJljt J
oji^
Q A AJJIJJI Alikj-Ul
^ J j ^ l
ajAj-adJj J l j
cJ o j J
j : ( j U u j j j j i l JAVI J j j J a l l ^_IJJJJ11 ^ - a b j J I J A Adbll A U - J A I I d J a c
t ^ U i j j j J l J.0VI J j j J a l l ^ b j J l Q A J J S V I ft j = a i J l d ^ 1 ^ j
BJ
^Ijiil
ai d j A j j j j l d i l l i j J i l l oJA t.lia^.nl j i j . 2 0 0 4 j l j j j i — j L u O J J A ajisll (J^lLi b j U j J
J c
j S j p / j i l j ' i j U u j J J j ! A-iai'i i j j U a
Cjlcj_djA J
ftblTl A
^
( C D D W ) Ajjjjdil
1 A_u(ajall a j l a d o j tAjAjixlll AjLaxil
i l i j J j i abl AJJUJ BJA] d l j j J aJAj-^ JA b d j l I j i S - i J j . Aj-ajiaVl d U b l i V l
''1 J j V l aj-Jl ^
J
1 AjjjjJiill A j i ^ d J b jjSjLiA-ill f—sjjjd A j j U l A I J
j i - J J o - ^ A - j a U <JJJjJiJ d l j j j p J j | . o'l
^Jj
cdii d j l S j . ^ j J J j j J I ^ b j J l A j A b i A j i d l S ( 2 0 0 5 (>lc J i d j i ^ ^ 1
j j U a j j j j i l ISJULC j J J ^ b j A i : ^ l J
J i j . A J ^ - J J I I J A j j i l i J ^ l j J ^ b ( C D D W ) L j J JixH
. U.*jl JajJij d b j j j - a i j 4 j l i i J l J a U a j 4 b j j j l t ^ J ^ ' j - a A j l i j l i J c l I j l j i JJAC A ^ d j
25
^IJ^^y
,,
hltp://www.K]i.no
(jjjJjJa J^ii£ ^ J M J J ^lajj j^UujMiV)
'^>*
^-J^l
elLJIj
j^u^^l
J J — L l ^=—a b j l j j j l J
JAxj d j x j i AjAjUill (-jjJUVl ajJJ J U j ' ^ b j J l j - i A^ajllll A I ^ J A I I
. 2004
^_gl
u i j l j V l A Xa^ © J J I I A I Ajjjiilb idjS-a J-aC J j d l 4 2 0 0 4 j l JJ j i
A jjJjj
. j—S-o-a (jLkj
AJJJI
JC
Jb-ajVl
dlSdi
J-aj Aj^alill
J A . jbjijj J ^ l
dlUl jjTVb
ftlijll
Jj-alj2
Ajjjj-u—Jl d U _ c U j a . y i LS——3 i j U ^ k J i j j J i l A. Jn\j OJJLIA j c J J S A A l i J j b i Jaa 4<jj^jA
J
djlS
J^J
dijcji
u t j j j V l (JAC ACj-aa_oj £ ( b j l i i l l Ajj-^Lilll J c AjlajJl J j a i j U j l j V l J A C d U j A i - a l
I j j t j A i d J a c J l l j i ( U J I J J ) ( J U J J J X ! ^Ull j j j l l AJiJj
( ( J j j l j J I ) Ajjjll J c A j l i j l l
J j i
• u'jdJ J ^ J
lc A
ilijll Ajiii [ J j j d l p b o i V l J
(j^Uill J
d S j b i ja ( j U j l j V l AJAJJ ajjb-a tdilSa
. 2004 jLud J
jl
Uui J J J
dJac ^ 1 d U j i x A l l
bijljiSj
aJll i j ^ — * J d U L a J i l j AjAjJaJ d l j A j j j i Aibjal^ub i J j j J (JSJ.1:J 4 j j U ^ V l SJJLIA ^ J ^ j
ajjl—lA ( j
(lj,,l
C j j J j J J A k j l j b i J 3 j . ^^^.Ajliyi ^t'Lmj-Jl j j j * j i l d U b i J i l j l AjAjiaVI A j i j j j i l l
Ul)
3 ^_5Ubj.u
11 J t ^ j — A j 4 (bjj-ab) J
j l S j j a l . j l d l V l jAJJ-a J
dJaC d I j A J J - J l iSdJ A J - a i j 4 ( a J i U l Ad-a-Jll J
(J"°J'"V j ' " ~ ; j l ' " J j j j i ^
i j U j i j y i AJ-aii
' UJUl
>a!)JAllj
J
( u ^ l j > ) J Lsb^jjlSii ^ U l i i j 4 ( j j j V i ) J ^jbiijjjVl j d > j 4 2004 j b i J
je
3 (jl
kjijjjjl pl
alii J
^ U j j J i l Aj-aJj o j j b - o j j j J l a t ^ j b j j C J J J J I J . 2 0 0 4
j l j j j i
.2004 j j ^ J U ^ j l
^LuijiluVl ' ^ - u j S J J U A /
(iijSil
J
1 (c a t j U j l i V l AJAJJ a j j l i A /
22 u~a 4JJJJ3 J b ^ i i i 52 Sjjili J
^ j
^ U u j A i ^ u j j H ! ! ^^Lda.1 ^
J ^UjjjityJ cjjjjjll
LJJUJ J3J
-jjb.^il
A^Atl^Vi S j ^ l
! AjAjiaVI S j j J l d j a c
. 2004 j b d 3 J i j b l 29 Sjiill J X k
AiU^dVb 4 2002 (>lc J 3 I J i 1998 ^U J
U J >
21 j j i l j j
AJUJI
Jcl Ijl^i
i j i l j Ujj^ii d j A i j i l ^ 1 ajjJi 4da.bi jaj . I D l i ASOSA,I( SMEs t > JS j c J J ^ «
S j j j l ("laii j a j . A d j _ J l d l d a J l j . a J J c j j j J a i j A j j i a j i l ~ i ; " ' ^ ; . " J J j l a J ( j j S j L u J A i l A j ^ o j a l l
Ij-olaj . f * j j l j l j - f l j ajJjLxA J J j l a j J A J j V l
A-jilaJl J
jjSjbi-aJl (jSd d j i 4 j j l u J i
aj J l l A l d l d U j d a j j J l j . J j a l u d l j j j J a j l l A J I J I ^ I j J d U j A i . * a j j l j c b A j j b l l A . „ U l l
(jujjl
A
IA'
4 "dbj-i.i^llj ^bJl j j j l l " t " J i l l JUcl J c Ajlajir : ^
JAJJ OJJI
ab_c (Jvl
JAJ J
kjjjJuiV A
i
JUcbb UjUUl
a J j ' U j j i b j . "<_JJJJJ11J e J j i J l j b u d AJISJ" 4 "ftbVl AJIBJ
i A JJJjJj d l j j J J l d U jjJaJAII aJA ' L a i j i i iaJaiil j l j c l ali d j u j 4(.5Ujjj'Vl
.
^UujjJVt
^
AJIJVI
J c
a J b ^ s _ j y ! ^ ^ J J AJli 4 A J U L ^ I aJA J
d i j k
AAJHII
AJAD
dljijJl J
SjjUa ^
J
4 2004
JUOJVI
^ 1 bLdSll ^illj j ^ ^^1 AjJlaLlj d J j l b l
j _ j j j l ( 3 - ^ > j c j i +47 22 24 13 49 : ^ I j J l ^ j j.jaUl J c ; j U j i j V l Ajd2 SjjUa
26
idi(gidi-no : J j j i S l V l
d
6M
J > "
•
Jji (jjJii
LU^VjVi>iJ>
i5-ly
J ^ jabil ^LaJi^l
10-16
t^L-jSJ!iU
O i ^ . j i ' ^ ' L>-J^' L>JJ:H
d j j u l J j J 4 LjjiJuA
Jil
2005 J ^ LJjili
•
jiaUil jjMiJl j ^ >
JallkJ 3 0 - 2
d i j ji«jSii j i i c *jjiijii
^ . i ^ j j ^ Oj^»^i^
Olji>
CP^
UUI 4 j j :
^ L i ^ J l j 5_ilUl1 k J l J l UkJl S j ^ A ^ U 4_Jj2Jl 2_alal4ii liVUajVl ^jaUJljlwl ^ d l |»jj5:ill 1 j& jJiJ ^
:j i ^ I O ^ J
^ j a ^
jeLubJ ^IdjIaSj
c ^ j . u i j 4 jkAOjelj^ J j l ^ (j^iuujj ^ j ^ - * - " J ^ <UUILXA1IJ ^JJLAJI ^ l i j U Ukil » j ^ ^ . ^ ^ j > ^ t ^ A ^ U J I f Liaei 3Ji
J L ^
AAMI Jl
ojJi^l
Au^JjJl
AoAj^r^l 6I^Vlj
i^ljjjJll
<A^La^lj
Jl^Jl Jjja^l
jl^^il
AuIUll AjlijU
'/;-;
j
UkJl SJ4,a.SU (JUAJI ^JbuilJl dil^ia^^l ^JXAU
^ Vj 4 ^ IjaTill (J^JAIAJI CjleU^lj
AJ^JMJI
^AIUAJI
CJVUAII j - ^ "
CJUbA^lj dSjaJjaS]
f^
AjAiSk\( >
>Ue
^ a^ajiJ,\iJ
Jkbdl
^'u-aSlb
rUajl
A^Ual
J ^waaOl
4 IaaJliVI
,dll
A^I ^.U^I
CileUk.*^! »
A^AJk]
e 3j:j^a-4
U ^bdl
c>aSrLj
J«3J1
AjSbil
C J UdU
J W alu
J e, Je
Jjim
l l j 4 ^ l ai V
If-aJijU.4J^
j J l ! t?
j i V,«
I ^JJ^AJI
C)leUua,Vlj
27
TOSAI
P^