fair park audit

8/17/2019 Fair Park Audit

1/49

clgr edul

MATQ GJ DHIIH]

DHTC>

Lhy 8=, 028:

T Fgegrh ìc Lhygr hed Lcl`crs gj tfc Maty Mguemai

]S@NCMT>

Jaehi cpgrt

Hudat gj Jhar Rhrk @usaecss Rhrtecrs Gvcrsaoft

Hehiysas gj 8: Jhar Rhrk ùsaecss phrtecrs, rcsuitcd ae tfc scicmtage gj sax lhngr

ùsaecss phrtecrs jgr jurtfcr rask cvhiuhtage. Tfc rask cvhiuhtage whs `hscd ge

tfrcc ychrs gj hudatcd jaehemahi sthtclcets, ocecrhi icdocr trahi `hihemcs, hed

Jcdcrhi thx rctures, aj hvhaihìc; hehiyscs gj kcy egeprgjat jaehemahi rhtags; hed,

survcy aejgrlhtage.

Jgr tfc jgiigwaeo tfrcc ùsaecss phrtecrs, mcrthae jaehemahi hed gpcrhtagehi rasks

wcrc adcetajacd wfamf whrrhet migscr lgeatgraeo `y tfc Gjjamc gj Muiturhi Hjjhars

(DMH)> (8) Dhiihs Fastgramhi ]gmacty, Aem.; (0) D]L Lhehoclcet Orgup, Aem.; hed,

(=) Jguedhtage jgr Hjramhe-Hlcramhe Hrt. Hs h rcsuit, tfcrc as he aemrchscd rask

tfht tfcsc ùsaecss phrtecrs lhy eccd hddatagehi jaehemahi suppgrt jrgl tfc Maty

gj Dhiihs (Maty). At as alpgrthet tg egtc tfht tfcsc groheazhtages fhvc strgeo

mgllueaty suppgrt hed fhvc lhehocd tg juijaii tfcar lassages jgr lhey ychrs.

_faic tfc Dcphrtlcet gj Rhrk hed Pcmrchtage (RKP) hed GMH pcrjgrl vhragus

gvcrsaoft / lgeatgraeo hmtavatacs, hrchs jgr alprgvclcetwcrc adcetajacd. Ae hddatage,

tfc ]thtc Jhar gj Tcxhs (]thtc Jhar) mgetrhmt dgcs egt michriy dcjaec

Hppiamhtage

gj

Cxmcss Pcvceucs . _atfgut h michr dcjaeatage gj cxmcss gj ats rcvceucs icss ats

cxpcescs hed hii rchsgeh ìc hed prudcet rcscrvcs , tfc Maty mheegt rchdaiy vcrajy

tfc rchsgeh ìcecss gj tfc hlguets dctcrlaecd `y tfc ]thtc Jhar hs hvhaihìc jgr

tfc dcvcigplcet hed cefhemclcet gj Jhar Rhrk.

Tfc hudat g`ncmtavc whs tg cvhiuhtc tfc jaehemahi, gpcrhtagehi, hed gtfcr rasks jgr

tfc lhngr ùsaecss phrtecrs gpcrhtaeo jhmaiatacs ht Jhar Rhrk hed tfc Maty gj Dhiihs

gvcrsaoft / lgeatgraeo mgetrgis. Tfas hudat jgmuscd ge sax lhngr Jhar Rhrk ùsaecss

phrtecrs hed tfc hssgmahtcd gvcrsaoft / lgeatgraeo rcspgesà aiatacs prgvadcd `y tfc

Dcphrtlcet gj Rhrk hed Pcmrchtage (RKP) hed tfc DMH. Tfc hudat smgpc aemiudcd

lhehoclcet gpcrhtages jrgl Jasmhi Qchr (JQ) 028= tfrguof JQ 0283; fgwcvcr,

mcrthae gtfcr lhttcrs, prgmcdurcs, hed trheshmtages gutsadc tfht pcragd wcrc

rcvacwcd tg uedcrsthed hed vcrajy aejgrlhtage duraeo tfc hudat pcragd.

Dhiihs, tfc Maty tfht _grks > Davcrsc, Zà rhet, hed Rrgorcssavc.


2/49

Fgegrh`ic Lhygr hed Lcl`crs gj tfc Maty Mguemai

Lhy 8=, 028:

Rhoc 0 gj 0

_c hpprcmahtc tfc mggpcrhtage wc rcmcavcd jrgl Maty lhehoclcet duraeo tfc

mgedumt gj tfas hudat. ygu fhvc hey qucstages, pichsc mhii lc ht 084-:?2-=000

gr Mhrgi H. ]latf, Jarst Hssasthet Maty Hudatgr, ht 084-:?2-438?.

]aemcrciy,

Mrhao D. Kaetge

Maty Hudatgr

Htthmflcet

M> H.M. Ogezhicz, Maty Lhehocr

Lhrk LmDheaci, Hssasthet Maty Lhehocr

Ngcy ^hphth, Hssasthet Maty Lhehocr

_aiias _aetcrs, JHAH, JHHRPH, Darcmtgr RKP)

Dhvad Jasfcr, Aetcral Darcmtgr GMH)

Ngfe Ncekaes, Hssasthet Darcmtgr, Hdlaeastrhtage hed @usaecss ]crvamcs RKP)

Dheaci Fucrth, Hssasthet Darcmtgr, Jhar Rhrk hed Mgllueaty ]crvamcs RKP)

Miajtge Oaiicspac, Lhehocr AAA-@usaecss GMH)

Mfhrih ]hedcrsge, Lhehocr AA-Ocecrhi GMH)

Dhiihs, tfc Maty tfht _grks> Davcrsc, Zà rhet, hed Rrgorcssavc.


3/49

MATQ GJ DHIIH]

Dhiihs Maty Mguemai

Lhygr

Lamfhci ]. Phwiaeos

Lhygr Rrg Tcl

Lgeamh P. Higezg

Dcputy Lhygr Rrg Tcl

Crak _aisge

Mguemai Lcl`crs

Mhrgiye Kaeo Hregid

Pamkcy D. Mhiihfhe

Lhrk Mihytge

Nceeajcr ]. Ohtcs

]hedy Orcysge

]mgtt Oraoos

Rfaiap T. Kaeostge

Icc L. Kicaelhe

@. Hdhl LmOguof

Hdhl Lcdrheg

Mhscy Tfglhs, AA

Tajjaeea H. Qgueo

Gjjamc gj tfc Maty Hudatgr

Hudat Pcpgrt

HSDAT GJ JHAP RHPK @S]AEC]] RHPTECP]

GZCP]AOFT

Pcpgrt Eg. H8:-221

Lhy 8= 0 8:

Maty Hudatgr

Mrhao D. Kaetge


4/49

e udat Pcpgrt ge

udat gj Jhar Rhrk @usaecss Rhrtecrs Gvcrsaoft

Thìc gj Mgetcets

Rhoc

Cxcmutavc ]ullhry

udat Pcsuits

]cmtage A

Pask Cvhiuhtage gj Jhar Rhrk @usaecss Rhrtecrs

Jaehemahi Zahàiaty gj Tfrcc @usaecss Rhrtecrs _hrrhets Migscr Lgeatgraeo

]cmtage AA

Mgetrhmt Gvcrsaoft Lgeatgraeo gj Jhar Rhrk @usaecss Rhrtecrs

?

Jgrlhi Mgetrhmt Gvcrsaoft

A

Lgeatgraeo Rgiamacs hed Rrgmcdurcs Hrc Egt Ae 88

Rihmc

]ujjamacet Mgetrhmt Gvcrsaoft

A

Lgeatgraeo Hmtavatacs Hrc Egt Rcrjgrlcd 80

]thtc Jhar gj Tcxhs Mgetrhmt Pcquarclcets Pcohrdaeo

ppiamhtage

84

Cxmcss Pcvceucs

Hrc Egt Michr

Dcphrtlcet gj Rhrk hed Pcmrchtage Dgcs Egt Fhvc Mglpictc hed 83

Hpprgvcd _rattce Rrgmcssaeo Rrgmcdurcs jgr Heeuhi ]thtc Jhar Staiaty

Pcalùrsclcet @aii

Dcphrtlcet gj Rhrk hed Pcmrchtage Fhs Egt Mrgss Trhaecd ]thjj tg Zcrajy 8:

Iavc Ehtage Pcethi Mhimuihtages hed Rhylcets

ppcedamcs

Hppcedax A - Mgetrhmt ]cmtages Egt Lgeatgrcd hed Ae Egemglpiahemc

Hppcedax AA - @hmkorgued G`ncmtavc ]mgpc hed Lctfgdgigoy

Hppcedax AAA - @usaecss Rhrtecrs Phtag Hehiyscs hed ]urvcy Pcqucst

Hppcedax AZ- Lhngr Mgetrà utgrs tg Tfas Pcpgrt

Hppcedax Z - Lhehoclcet s Pcspgesc

?

0:

=0

4

48


5/49

He

u at

Pcpgrt ge -

u a t

gj Jhar Rhrk @usaecss Rhrtecrs Gvcrsaoft

xcmutavc ullhry

@hmkorgued ]ullhry

Duraeo Jasmhi Qchr (JQ) 028= tfrguof JQ 0283, tfc Maty

rcmcavcd hpprgxalhtciy 8= laiiage ae rcvceucs jrgl tfcsc

8: ùsaecss phrtecrs hed spcet 3.6 laiiage tg suppgrt tfc

ùsaecss phrtecrs hmtavatacs. Tfc Maty spcet ==.: laiiage ge

tfc gpcrhtage hed lhaetcehemc gj Jhar Rhrk.

Tfc Dcphrtlcet gj Rhrk hed Pcmrchtage (RKP) hed tfc

Gjjamc gj Muiturhi Hjjhars (GMH) hrc rcspgesa ìc jgr mgetrhmt

gvcrsaoft / lgeatgraeo gj tfc 8: ùsaecss phrtecrs. Tfas

hudat jgmuscd ge tfc jgiigwaeq sax lhngr Jhar Rhrk ùsaecss

phrtecrs>

Tfc Maty gj Dhiihs (Maty) murrcetiy fhs lhehoclcet, ichsc

hed usc, gr scrvamc mgetrhmts watf 8: cetatacs (ùsaecss

phrtecrs) rcihtcd tg Jhar Rhrk, h 0??-hmrc tgurast dcstaehtage

hed Tcxhs lgst vasatcd Ruìam Rhrk. Gvcr 3.0 laiiage

phtrges vasat Jhar Rhrk heeuhiiy httcedaeo gvcr 8,222 spcmahi

cvcets.

16?

Dhtc gj

Groheazhtage

usaecss Rhrtecrs

8 Iavc Ehtage

(jgrlcriy Rhmc

Cetcrthaelcet

Orgup)

Gvcrsaoft

Lgeatgraeo

P

Hehiysas gj 8: Jhar Rhrk ùsaecss

phrtecrs, rcsuitcd ae tfc scicmtage gj

sax lhngr ùsaecss phrtecrs (scc

tcxt̀ gx) jgr jurtfcr rask cvhiuhtage.

Tfc rask cvhiuhtage whs `hscd ge

tfrcc ychrs gj hudatcd jaehemahi

sthtclcets, ocecrhi icdocr trahi

`hihemcs, hed Jcdcrhi thx rctures

(Aetcrehi Pcvceuc ]crvamc Jgrl

112), aj hvhaihìc; hehiyscs gj kcy

egeprgjat jaehemahi rhtags; hed,

survcy aejgrlhtage (scc Hppcedax

AAA).

• Dhiihs Fastgramhi ]gmacty, Aem.

(DF])

Jgr tfc jgiigwaeo tfrcc ùsaecss

phrtecrs, mcrthae jaehemahi hed

gpcrhtagehi rasks wcrc adcetajacd

wfamf whrrhet migscr lgeatgraeo `y

tfc Gjjamc gj Muiturhi Hjjhars (GMH)>

]gurmc> @usaecss phrtecr mgetrhmts, RKP, GMH

• D]L Lhehoclcet Or1up,

Aem. (D]L)

• Jguedhtage jgr Hjramhe-

Hlcramhe Hrt (JHHH)

Hs h rcsuit, tfcrc as he aemrchscd

rask tfht tfcsc ùsaecss phrtecrs

lhy eccd hddatagehi jaehemahi

suppgrt jrgl tfc Maty gj Dhiihs

(Maty). At as alpgrthet tg egtc tfht

tfcsc groheazhtages fhvc strgeo

mgllueaty suppgrt hed fhvc

lhehocd tg juijaii tfcar lassages jgr

lhey ychrs.

GMH

0 ]thtc Jharg j

Tcxhs (]ihtc

Jhar)

= Tcxhs Dasmgvcry

Ohrdces

4 Dhiihs Fastgramhi

]gmacty, Aem.

(DF])

3 D]L

Lhehoclcet

Orgup, Aem.

(D]L)

: Jguedhtagejgr

Hjramhe-Hlcramhe

Hrt (JHHH)

66:

14

1

116

1?1

_faic tfc Dcphrtlcet gj Rhrk hed Pcmrchtage (RKP) hed DMH pcrjgrl vhragus

gvcrsaoft / lgeatgraeo hmtavatacs rcihtcd tg tfc sax lhngr Jhar Rhrk ùsaecss

phrtecrs, hrchs jgr alprgvclcet wcrc adcetajacd. ]pcmajamhiiy>


6/49

He

udat

Pcpgrt ge -

udat gj

Jhar Rhrk usaecss Rhrtecrs Gvcrsaoft

• Tfc RKP hed DMH dg egt fhvc jgrlhi wrattce, hpprgvcd, hed dhtcd)

mgetrhmt gvcrsaoft

A

lgeatgraeo pgiamacs hed prgmcdurcs ae pihmc jgr mgetrhmt

lgeatgraeo

A

gvcrsaoft gj hssaoecd Jhar Rhrk ùsaecss phrtecrs. _atfgut

jgrlhi mgetrhmt lgeatgraeo pgiamacs hed prgmcdurcs, RKP hed DMH mheegt

cesurc cjjcmtavc aetcrehi mgetrgis hed tfht RKP hed DMH pcrsgeeci hrc

pcrjgrlaeo dutacs mgesastcetiy tg rcdumc tfc rask gj jaehemahi igss hed

mgetrhmt egemglpiahemc.

• Tfc RKP hed DMH dad egt prgvadc sujjamacet mgetrhmt gvcrsaoft

A

lgeatgraeo.

Tfc DMH dad egt fhvc dgmulcethtage tg dclgestrhtc tfht tfc JHHH

mgetrhmt wfamf cxparcd ge Nuec 0=, 0280 whs prgpcriy rcecwcd hs rcquarcd

`y Hdlaeastrhtavc Darcmtavc 4-23,

Mgetrhmtaeo Rgiamy

HD 4-23). Gpcrhtaeo

watfgut h jgrlhi mgetrhmt aemrchscs tfc Maty s rask jgr mgetrhmt

egemglpiahemc. Ae hddatage, RKP hed DMH dad egt prgvadc sujjamacet

mgetrhmt gvcrsaoft

A

lgeatgraeo jgr 0= kcy mgetrhmt scmtages `cmhusc tfcy

wcrc egt adcetajacd jgr gvcrsaoft

A

lgeatgraeo. Hs h rcsuit, ùsaecss phrtecrs

egemglpiahemc whs egt adcetajacd hed hmtages wcrc egt thkce tg mgrrcmt

egemglpiahemc.

• Tfc ]thtc Jhar gj Tcxhs ]thtc Jhar) mgetrhmt dgcs egt michriy dcjaec

Hppiamhtage

gj

Cxmcss Pcvceucs . _atfgut h michr dcjaeatage gj cxmcss

gj

ats rcvceucs icss ats cxpcescs

hed

hii rchsgehìc hed prudcet rcscrvcs

tfc Maty mheegt rchdaiy vcrajy tfc rchsgehìcecss gj tfc hlguets

dctcrlaecd `y tfc ]thtc Jhar hs hvhaihìc jgr tfc dcvcigplcet hed

cefhemclcet gj Jhar Rhrk.

• Tfc RKP s wrattce prgmcdurcs jgr RKP s rcvacw, hiigmhtage, hed prcphrhtage

gj tfc heeuhi utaiaty rcalùrsclcet àii scet tg tfc ]thtc Jhar jgr utaiaty

cxpcescs aemurrcd duraeo tfc heeuhi ]thtc Jhar ]cptcl`cr 83tf tg Gmtg`cr

=8st gj chmf ychr) dgcs egt aemiudc supcrvasgr rcvacw prgmcdurcs. Ae

hddatage, tfc prgmcdurcs fhvc egt `cce hpprgvcd `y RKP lhehoclcet.

Hs h rcsuit, RKP mheegt cesurc tfht utaiaty cxpcescs hrc hiigmhtcd hed àiicd

hpprgprahtciy, hed tfc ]thtc Jhar fhs prgpcriy rcalùrscd tfc Maty jgr ats

pgrtage gj tfc utaiaty cxpcescs.

• Tfc RKP fhs egt mrgss trhaecd sthjj tg vcrajy Iavc Ehtage Laealul

Ouhrhetccd Pcethi, Rcrmcethoc Pcethi, hed tfc Hddatagehi Pcethi

mhimuihtages. Hs h rcsuit, tfcrc as he aemrchscd rask tfht RKP mguid egt

rchdaiy cesurc tfc hmmurhmy gj tfcsc alpgrthet mhimuihtages ae tfc cvcet

murrcetiy hssaoecd pcrsgeeci ichvc RKP uecxpcmtcdiy.

_c rcmgllced tfc Darcmtgrs gj RKP hed GMH alprgvc mgetrhmt gvcrsaoft A

lgeatgraeo mgetrgis `y hddrcssaeo tfc rcmgllcedhtages lhdc ae tfas rcpgrt. Aj tfc

Jhar Rhrk ùsaecss phrtecr mgetrhmts hrc trhesatagecd tg hegtfcr cetaty, wc


7/49

He

udat

Pcpgrt ge -

udat gj


rcmgllced tfc cetaty mgesadcr tfc `cecjats gj alpiclcetaeo tfc rcmgllcedhtages

tg csthìasf prgpcr mgetrhmt gvcrsaoft lgeatgraeo mgetrgis.

Tfc hudat g ǹcmtavc whs tg cvhiuhtc tfc jaehemahi, gpcrhtagehi , hed gtfcr rasks jgr

tfc lhngr ùsaecss phrtecrs gpcrhtaeo jhmaiatacs ht Jhar Rhrk hed tfc Maty s gvcrsaoft

lgeatgraeo mgetrgis. Tfas hudat jgmuscd ge sax lhngr Jhar Rhrk ùsaecss phrtecrs

hed tfc hssgmahtcd gvcrsaoft lgeatgraeo rcspgesà aiatacs prgvadcd `y RKP hed

GMH.

Tfc hudat smgpc aemiudcd lhehoclcet gpcrhtages jrgl

Jasmhi

Qchr JQ) 028=

tfrguof JQ 0 83; fgwcvcr mcrthae gtfcr lhttcrs, prgmcdurcs, hed trheshmtages

gutsadc tfht pcragd wcrc rcvacwcd tg uedcrsthed hed vcrajy aejgrlhtage duraeo tfc

hudat pcragd.

Lhehoclcet s rcspgesc tg tfas rcpgrt as aemiudcd hs Hppcedax Z.


8/49

e

u at

Pcpgrt ge

u at

gj


S AT PC]SIT]


9/49

He udat Pcpgrt ge -

udat gj Jhar Rhrk usaecss Rhrtecrs Gvcrsaoft

vcrhii gemiusages

Hehiysas

gj

tfc 8: Jhar Rhrk ùsaecss

phrtecrs, rcsuitcd ae tfc scicmtage gj sax

lhngr ùsaecss phrtecrs jgr jurtfcr rask

cvhiuhtage. Tfc rask cvhiuhtage whs `hscd

ge tfrcc ychrs gj hudatcd jaehemahi

sthtclcets, ocecrhi icdocr trahi `hihemcs,

hed Jcdcrhi thx rctures Aetcrehi Pcvceuc

]crvamc Jgrl 112 , aj hvhaihìc; hehiyscs gj

kcy egeprgjat j aehemahi rhtags; hed, survcy

aejgrlhtage scc Hppcedax AAA .

Jgr tfc jgiigwaeo tfrcc ùsaecss phrtecrs,

mcrthae jaehemahi hed gpcrhtagehi rasks wcrc

adcetajacd wfamf lhy whrrhet migscr

lgeatgraeo `y tfc Gjjamc gj Muiturhi Hjjhars

GMH > 8 Dhiihs Fastgramhi ]gmacty, Aem.;

0 D]L Lhehoclcet Orgup, Aem. D]L ;

hed, = Jguedhtage jgr Hjramhe-Hlcramhe

Hrt JHHH .

_faic tfc Dcphrtlcet gj Rhrk hed

Pcmrchtage RKP hed

GM

pcrjgrl vhragus

gvcrsaoft lgeatgraeo hmtavatacs rcihtcd tg

tfc Jhar Rhrk ùsaecss phrtecrs, hrchs jgr

alprgvclcet wcrc adcetajacd. ]pcmajamhiiy>

• Tfc RKP hed

GM

dg egt fhvc

jgrlhi wrattce, hpprgvcd, hed

dhtcd mgetrhmt gvcrsaoft

lgeatgraeo pgiamacs hed prgmcdurcs

ae pihmc.

• Tfc RKP hed

GM

dad egt prgvadc

sujjamacet mgetrhmt gvcrsaoft

lgeatgraeo. Tfc

DM

dad egt fhvc

dgmulcethtage tg dclgestrhtc tfht

tfc JHHH mgetrhmt wfamf cxparcd

ge Nuec 0=, 0280 whs prgpcriy

rcecwcd hs rcquarcd `y

Hdlaeastrhtavc Darcmtavc 4-23,

getrhmtaeo Rgiamy HD 4-23 . Ae

hddatage, RKP hed

GM

dad egt

Mgetrhmt Gvcrsaoft

Lgeatgraeo

Mgetrhmt gvcrsaoft / lgeatgraeo as tfc

prgmcss tfht cesurcs groheazhtages

mgetrhmtcd watf mglpiy watf tfc mgetrhmt

tcrls, pcrjgrlhemc cxpcmthtages hrc

hmfacvcd, hed hey prg ìcls hrc adcetajacd

hed rcsgivcd.

@cst prhmtamcs jgr mgetrhmt gvcrsaoft /

lgeatgraeo aemiudc tfc jgiigwaeo.

• Pcspgesaàiaty hed hutfgraty sfguid

`c michriy hssaoecd tg gec gr lgrc

sthjj watf tfc prgpcr skaiisct, talc,

hed rcsgurmcs

• Rrgmcdurcs, sumf hs h syegpsas gj

mgetrhmt pcrjgrlhemc rcquarclcets,

mfcmkiasts, aespcmtage rcpgrtsgr gtfcr

lctfgds, sfguid `c csthìasfcd tg

cesurc tfht dciavcrhìcs hrc rcmcavcd

ge talc, mglpiy watf tfc mgetrhmt

pcrjgrlhemc rcquarclcets, hed

prgpcriydgmulcet tfc hmmcpthemcgr

rcncmtage gj dciavcrhìcs

• Mgetrhmt dgmulcethtage sfguid `c

wcii groheazcd ae h mcetrhiazcd

igmhtage hmmcssaìc tg hutfgrazcd

sthjj hed mgvcr hii hspcmts gj tfc

mgetrhmt rcihtagesfap, sumf hsocecrhi

mgrrcspgedcemc; mglpiahemc watf

mgetrhmt pcrjgrlhemc rcquarclcets;

pcrjgrlhemc rcvacws; hed, hpprgvcd

/ vcra jacd phylcets lhdc tg / jrgl

tfc groheazhtage mgetrhmtcd watf

• Rcragdam pcrjgrlhemc rcvacws gj tfc

groheazhtage mgetrhmtcd watf sfguid

`c mglpictcd hed tfc rcsuits gj tfc

rcvacw rcpgrtcd tg tfc prgpcr icvci gj

lhehoclcet

• ]ujjamacet rhlajamhtages jgr ege

mglpiahemc watf mgetrhmt

pcrjgrlhemc rcquarclcets, sumf hs

watffgidaeo phylcets hed/gr

hsscssaeo pcehitacs. sfguid `c

hvhaihìc hed uscd

]gurmc> Ehtagehi ]thtc Hudatgrs Hssgmahtage hed

tfc Gjjamc gj tfc Maty Hudatgr

3


10/49

He

udat

P cp gr t ge -

udat

gj Jhar Rhrk usaecss Rhrtecrs Gvcrsaoft

prgvadc sujjamacet mgetrhmt gvcrsaoft

A

lgeatgraeo jgr 0= kcy mgetrhmt

scmtages `cmhusc tfcy wcrc egt adcetajacd jgr gvcrsaoft

A

lgeatgraeo.

• Tfc ]thtc Jhar gj Tcxhs ]thtc Jhar) mgetrhmt dgcs egt michriy dcjaec

Hppiamhtage

gj

Cxmcss Pcvceucs .

• Tfc RKP s wrattce prgmcdurcs jgr RKP s rcvacw, hiigmhtage, hed

prcphrhtage gj tfc heeuhi utaiaty rcal`ursclcet `aii scet tg tfc ]thtc Jhar

jgr utaiaty cxpcescs aemurrcd duraeo tfc heeuhi ]thtc Jhar ]cptcl`cr 83tf

tg Gmtg`cr =8st gj chmf ychr) dgcs egt aemiudc supcrvasgr rcvacw

prgmcdurcs. Ae hddatage, tfc prgmcdurcs fhvc egt `cce hpprgvcd `y

lhehoclcet.

• Tfc RKP fhs egt mrgss trhaecd sthjj tg vcrajy Iavc Ehtage Laealul

Ouhrhetccd Pcethi, Rcrmcethoc Pcethi, hed tfc Hddatagehi Pcethi

mhimuihtages.


11/49

He

Hudat

Pcpgr t ge -

Hudat gj

Jhar Rhrk @usaecss Rhrtecrs Gvcrsaoft

]cmtage

Pask Cvhiuhtage gj Jhar Rhrk @usaecss Rhrtecrs

Jaehemahi

Zahàiaty

gj

Tfrcc

@usaecss

Rhrtecrs _hrrhets Migscr

Lgeatgraeo

Tfc Dhiihs Fastgramhi ]gmacty, Aem. DF]),

D]L Lhehoclcet Orgup, Aem. D]L),

hed Jguedhtage jgr Hjramhe-Hlcramhe Hrt

JHHH) fhvc mcrthae jaehemahi hed

gpcrhtagehi rasks wfamf whrrhet migscr

lgeatgraeo `y tfc Gjjamc gj Muiturhi Hjjhars

GMH). Hs h rcsuit, tfcrc as he aemrchscd

rask tfht tfcsc ùsaecss phrtecrs lhy

eccd hddatagehi jaehemahi suppgrt jrgl tfc

Maty gj Dhiihs Maty). At as alpgrthet tg egtc

tfht tfcsc groheazhtages fhvc strgeo

mgllueaty suppgrt hed fhvclhehocd tg

juijaii tfcar lassages jgr lhey ychrs.

H rask hehiysas `hscd ge tfrcc ychrs gj

hudatcd jaehemahi sthtclcets, ocecrhi

icdocr trahi `hihemcs, hed Jcdcrhi thx

rctures Aetcrehi Pcvceuc ]crvamc Jgrl

112), aj hvhaihìc; hehiyscs gj kcy

egeprgjat jaehemahi rhtags; hed, survcy

aejgrlhtage scc Hppcedax AAA) sfgwcd>

Dhiihs Fastgramhi ]gmacty, Aem.

Jaehemahi Zahàiaty

gj

Egeprgjat Groheazhtages

H àiaty gj tfc egeprgjat groheazhtage tg>

• Rhy ats àiis

• ]cmurc rciahìc hed davcrsc sgurmcs gj

aemglc

• @hihemc aemglc hed cxpcescs

Egeprgjat groheazhtages tfht stravc tg `c

jaehemahiiy vah ìc eccd tg fhvc oggd prhmtamcs

hed lhehoclcet prgmcsscs ae pihmc tfht

darcmtiy aejiucemc tfcar jaehemahi fchitf, sumf hs>

8) jaehemahi piheeaeo; 0) ùdoctaeo; =)

lhehoaeo mgsts; 4) lhehoaeo mhsf; 3)

lhehoaeo orhets; :) davcrsajyaeo sgurmcs gj

juedaeo; ?) sciiaeo prgdumts hed scrvamcs; 6)

ùaidaeo up rcscrvc jueds; hed, 1) lhehoaeo

pcrjgrlhemc.

]gurmc>

@uaidaeo Mhphmaty tfrguof Jaehemahi

Lhehoclcet, Ngfe Mhllhmk; Kihus @ghs

Aedamhtgrs

gj

Jaehemahi ]usthaehàiaty

hed

Csthìasfaeo

Oggd Jaehemahi Lhehoclcet>

• Sercstramtcd ect hsscts

whs ecohtavc ae tfrcc gj tfc jgur ychrs cedaeo Nuec

=2, 0280 tfrguof Nuec =2, 0283. Sercstramtcd ect hsscts whs ae h ecohtavc

pgsatage 46:) hs gj Nuec =2, 0283.

• Sercstramtcd cxpcescs cxmccdcd uercstramtcd rcvceucs ae twg gj tfc jgur

ychrs cedaeo Nuec =2, 0280 tfrguof Nuec =2, 0283. Sercstramtcd cxpcescs

cxmccdcd uercstramtcd rcvceucs `y 08,2:: jgr tfc ychr cedcd Nuec =2,

0283.

Ect hsscts as dcjaecd hs tgthi hssctslaeus tgthi iahàiatacs. Ae h shic prgpractgrsfap tfc hlguet gj ect hsscts as rcpgrtcd hs

gwecr s cquaty. Ae h mgrpgrhtage tfc hlguet gj ect hsscts as rcpgrtcd hs stgmkfgidcrs cquaty. Ae h egt-jhr-prgjat (EJR)

groheazhtage tfc hlguet

gj

tgthi

hsscts

laeus tgthi iah̀ aiatacs as hmtuhiiy rcpgrtcd

hs ect hsscts

ae ats sthtclcet

gj

jaehemahi

pgsatage.

]gurmc> HmmguetaeoMghmf.mgl


12/49

He

Hudat

Pcpgrt ge -

Hudat gj


• Tfc hudatcd jaehemahi sthtclcets aemiudc h jggtegtc dasmigsurc dasmussaeo

tfc mgemcetrhtage gj rcvceucs sgurmcs. Tfc jggtegtc aedamhtcs tfht

lcl`crsfap cvcets hed tfc ]thtc Jhar gj Tcxhs (]thtc Jhar) Cxfaàt wcrc

hpprgxalhtciy =1 pcrmcet hed =: pcrmcet gj tgthi rcvceucs duraeo 0283 hed

0284, rcspcmtavciy.

• Tfc pcrlhecetiy rcstramtcd cedgwlcet jued (Cedgwlcet Jued), wfamf

rcprcscets gvcr 62 pcrmcet gj tgthi hsscts ( 8,233,88: hs gj Nuec =2, 0283),

prgvadcs tfc @ghrd gj Trustccs h jaehemahi rcsgurmc tg suppiclcet ats

gpcrhtages.

• Ae tfc ychr cedcd Nuec =2, 0280, tfc @ghrd gj Trustccs hutfgrazcd h scracs

gj ighes jrgl tfc Cedgwlcet Jued tgthiaeo 1?,322 tg suppiclcet ats

gpcrhtages. Ae tfc ychr cedcd Nuec =2, 028=, tfc @ghrd gj Trustccs

hutfgrazcd he hddatagehi 3,222 ighe. Tfc heeuhi Cedgwlcet Jued

dastraùtages tg gpcrhtages jgr tfc ychrs cedcd Nuec =2, 0284 hed 0283 wcrc

uscd tg rcdumc tfc ighe tg h `hihemc gj 8=,322 ht Nuec =2, 0283.

D]L Lhehoclcet Orgup, Aem

• Tfc D]L's gpcrhtages as aetcrtwaecd watf ats hjjaiahtcd mglphey, Dhiihs

]ullcr Lusamhis, Aem. (Lusamhis) ,

g

Tfc D]L's Rrcsadcet

Lhehoaeo Darcmtgr as hisg tfc Rrcsadcet

Lhehoaeo Darcmtgr gj Lusamhis hed as mglpceshtcd `y Lusamhis.

g Tfc D]L ichscs gjjamc sphmc tg hed sfhrcs clpigyccs watf

Lusamhis.

g Tfc pcrmcethoc gj D]L's rcvceucs dcravcd jrgl Lusamhis as gvcr 32

pcrmcet.

g

Tfc hudatcd jaehemahi sthtclcets aemiudc h jggtegtc dasmigsurc tfht

sullhrazcs trheshmtages watf Lusamhis rcsuitaeo ae hmmguets

rcmcavhìc, hmmguets phyhìc, egtcs phyhìc hed dcjcrrcd rcvceuc

`hihemcs, hed tfc hlguet gj rcvceuc dcravcd jrgl Lusamhis.

• Tfc mfheoc ae ect hsscts whs ecohtavc ae twg gj tfc jgur ychrs cedaeo Nuec

=2 0280 tfrguof Nuec =2 0283 Tfc mfheoc ae ect hsscts whs h ecohtavc

8==,844 jgr tfc ychr cedcd Nuec =2,0283.

Tfc Maty's horcclcet as watf D]L. Lusamhis gpcrhtages wcrc egt rcvacwcd hs phrt gj tfas hudat.

Ge Hprai 01. 028:, Lusamhis Aetcral Lhehoaeo Darcmtgr hssulcd D]L's Rrcsadcet

Lhehoaeo Darcmtgr pgsatage.

6


13/49

He

Hudat Pcpgrt ge -

Hudat gj


• Sercstramtcd ect hsscts whs eaec pcrmcet gj tgthi hsscts hs gj Nuec =2, 0283.

• @coaeeaeo ae tfc Maty s Jasmhi Qchr (JQ) 0283, tfc Maty horccd tg rcalùrsc

D]L up tg 012,222 heeuhiiy jgr utaiatacs hed mciiuihr pfgec mfhrocs.

_atfgut tfas rcalùrsclcet, D]L s uercstramtcd ect hsscts jgr ats ychr

cedcd Nuec =2, 0283 wguid fhvc `cce ecohtavc `y hpprgxalhtciy

814,222. Tfc ichsc horcclcet wfamf cxparcs ge Nuec =2, 0201 rcquarcs

D]L tg phy hii utaiatacs.

Jguedhtage jgr Hjramhe-Hlcramhe Hrt

• Tfc JHHH as egt lcctaeo tfc jgiigwaeo lhehoclcet mgetrhmt jaehemahi

rcquarclcets>

g

Tfc JHHH fhs egt csthìasfcd he cedgwlcet jued ae hmmgrdhemc watf

tfc lhehoclcet mgetrhmt wfamf sthtcs> Tfc Luscul sfhii csthìasf he

gpcrhtaeo cedgwlcet jued hed sfhii hisg usc ats `cst cjjgrts tg rhasc

mgetraùtages jrgl ychr tg ychr ae grdcr tg huolcet sumf cedgwlcet.

Chreaeos sfhii `c uscd jgr tfc `cecjat

gj

tfc Luscul s gpcrhtages.

g

Tfc JHHH as egt murrcet ae su`lattaeo rcquarcd heeuhi hudatcd jaehemahi

sthtclcets. _faic tfc lhehoclcet mgetrhmt dgcs egt spcmajy h duc

dhtc jgr su`lassage, heeuhi juedaeo rcmcavcd tfrguof tfc Muiturhi

Groheazhtage Juedaeo Rrgorhl (MGR) spcmajacs su`lassage watfae 862

dhys gj tfc groheazhtage s jasmhi ychr. Tfc JHHH s Dcmcl`cr =8, 0284

jaehemahi sthtclcets wcrc staii ae drhjt jgrl.

• Tfc hudatgr fhs cxprcsscd h quhiajacd gpaeage duc tg tfc pgssaìc cjjcmts

gj aesujjamacet cvadcemc h`gut egtcs phyhìc, aemiudaeo hmmrucd aetcrcst hed

aehdcquhtc hmmguetaeo mgetrgis gvcr tfc mglpictcecss gj prgorhl scrvamc

rcqucsts jgr tfc ychrs cedcd Dcmcl`cr =8,0280 hed Dcmcl`cr =8,028=.

• Tfc JHHH fhd h Jcdcrhi phyrgii thx dciaequcemy gj 834,=31 rcpgrtcd ae

tfc Dcmcl`cr =8, 0284 drhjt jaehemahi sthtclcets. Tfc dciaequcemy as

`caeo phad gjj ae lgetfiy aesthiilcets.

• Tfc JHHH rcpgrtcd egtcs phyhìc tgthiaeo 046,028 (aemiudaeo hmmrucd

aetcrcst) hs phst duc ae tfc Dcmcl`cr =8,0284 drhjt jaehemahi sthtclcets.

]u`scqucet tg Hprai 6, 028: (ced gj hudat jacidwgrk), JHHH prgvadcd jaehiazcd hudatcd jaehemahi sthtclcets hs gj Dcmcl`cr

=8 0284

Tfc hudatgr s uequhiajacd gpaeage whs dhtcd Hprai 0?, 028:. Mfheocs ae tfc hlguets rcpgrtcd jrgl tfc drhjt

jaehemahi sthtclcets hrc egt rcjicmtcd ae gur hehiysas gj JHHH.


14/49

He

udat

Pcpgrt ge -

udat gj

Jhar Rhrk

usaecss

Rhrtecrs Gvcrsaoft

• Tfc JHHH s ect hsscts fhvc dcmrchscd 383,:63 (=: pcrmcet) jrgl h

Dcmcl`cr =8, 0288 `hihemc gj 8,442,:2= tg h Dcmcl`cr =8, 0284

`hihemc gj 104,186.

• Tfc JHHH s Aetcrehi Pcvceuc ]crvamc Jgrl 112s aedamhtc JHHH ihmks

oggd trustcc ogvcrehemc prgmcdurcs hs jgiigws> (8) Rrcsadcet A Mfacj

Cxcmutavc Gjjamcr s (MCG) mglpceshtage as egt hpprgvcd; (0) hudatcd

jaehemahi sthtclcets hed Aetcrehi Pcvceuc ]crvamc Jgrl 112s hrc egt

rcvacwcd; hed, (=) eg wfastic ìgwcr gr mgejiamt gj aetcrcst pgiamy cxasts.

• Tfcrc as eg summcssage pihe jgr tfc Rrcsadcet

A

MCG wfg jguedcd JHHH ae

81?1. Tfc Zamc Rrcsadcet jgr Aestatutagehi Hdvhemclcet fhs `cce watf

JHHH jgr ychrs hed as mgesadcrcd h kcy juedrhasaeo clpigycc.

Tfc ]thtc gj Tcxhs getrhmt Lhehoclcet Ouadc wfamf prgvadcs mgetrhmt

lhehocrs watf rcmgllcedhtages ge alprgvaeo cxastaeo mgetrhmt lhehoclcet

prgmcsscs hed prhmtamcs, adcetajacd Jaehemahi Mhphàiaty hs gec gj tfc mgetrhmt

lgeatgraeo hmtavatacs. Groheazhtages wfamf tfc Maty mgetrhmts watf tg prgvadc

scrvamcs sfguid `c jaehemahiiy mhphìc

A vahìc gj fhediaeo h prgncmt gj h spcmajam

sazc hed smgpc hed gpcrhtc ae h lheecr tfht rcdumcs tfc rask tfht tfc groheazhtage

waii egt `c h ìc tg lcct tfc mgetrhmt rcquarclcets.

cmgllcedhtage

_c rcmgllced tfc Darcmtgr gj GMH alpiclcet prgmcdurcs tg lgrc migsciy

lgeatgr tfc jaehemahi vah àiaty jgr DF], D]L, hed JHHH.

Richsc scc Hppcedax Z jgr lhehoclcet s rcspgesc tg tfc rcmgllcedhtage.


15/49

He udat Pcpgrt ge -

udat gj


]cmtage AA Mgetrhmt Gvcrsaoft Lgeatgraeo gj Jhar Rhrk

@usaecss Rhrtecrs

Jgrlhi Mgetrhmt Gvcrsaoft Lgeatgraeo Rgiamacs hed Rrgmcdurcs

rc Egt Ae Rihmc

Tfc Dcphrtlcet gj Rhrk hed Pcmrchtage

(RKP) hed tfc Gjjamc gj Muiturhi Hjjhars

(GMH) dg egt fhvc jgrlhi (wrattce,

hpprgvcd, hed dhtcd) pgiamacs hed

prgmcdurcs jgr mgetrhmt gvcrsaoft

lgeatgraeo gj hssaoecd Jhar Rhrk ùsaecss

phrtecrs. _atfgut jgrlhi mgetrhmt gvcrsaoft

lgeatgraeo pgiamacs hed prgmcdurcs, RKP

hed GMH mheegt cesurc tfht RKP hed GMH

pcrsgeeci hrc pcrjgrlaeo tfcar dutacs

mgesastcetiy tg rcdumc tfc rask gj jaehemahi

igss hed mgetrhmt egemglpiahemc.

Rgiamacs hed Rrgmcdurcs

Rgiamacs hed prgmcdurcs>

• Cesurc tfht juedhlcethi groheazhtagehi

prgmcsscs hrc pcrjgrlcd ae h mgesastcet

why tfht lccts tfc groheazhtage s eccds

• Cxast tg cjjcmt aetcrehi mgetrgis

]gurmc> Mgllattcc gj ]pgesgraeo Groheazhtages

(MG]G) hed tfc Gjjamc gj tfc Maty Hudatgr

Tfc Jhar Rhrk ùsaecss phrtecrs mgetrhmts hssaoecd tg GMH rcmcavc Maty gj Dhiihs

(Maty) juedaeo tfrguof tfc Muiturhi Groheazhtage Juedaeo Rrgorhl (MGR).

@cmhusc MGR fhs jgrlhi pgiamacs hed prgmcdurcs hed lhey gj tfc MGR mgetrhmt

rcquarclcets hrc tfc shlc hs tfc Jhar Rhrk ùsaecss phrtecrs mgetrhmt

rcquarclcets, mcrthae Jhar Rhrk ùsaecss phrtecrs mgetrhmt rcquarclcets hrc

cvhiuhtcd heeuhiiy duraeo tfc juedaeo prgmcss. Egt hii gj tfc Jhar Rhrk ùsaecss

phrtecrs mgetrhmt rcquarclcets, fgwcvcr, hrc tfc shlc hs tfc MGR mgetrhmt

rcquarclcets (scc Hppcedax A).

Tfc Mgllattcc gj ]pgesgraeo Grqheazhtages (MG]G) adcetajacd csthìasfcd

pgiamacs hed prgmcdurcs hs h mgetrgi hmtavaty eccdcd tg lhehoc rask.

Pcmgllcedhtage AA

_c rcmgllced tfc Darcmtgrs gj RKP hed GMH dcvcigp hed alpiclcet jgrlhi

(wrattce, hpprgvcd, hed dhtcd) mgetrhmt gvcrsaoft

lgeatgraeo pgiamacs hed

prgmcdurcs.


Tfc MG]G as rcmgoeazcd hs h ichdaeo jrhlcwgrk jgr dcsaoeaeo, alpiclcetaeo, hed hsscssaeo tfc cjjcmtavcecss gj aetcrehi

mgetrgi.


16/49

He udat Pcpgr t ge -

udat gj

Jhar

Rhrk

usaecss

Rhrtecrs Gvcrsaoft

]ujjamacet getrhmt Gvcrsaoft

Lgeatgraeo mtavatacs rc Egt

Rcrjgrlcd

Tfc RKP hed GMH dad egt prgvadc sujjamacet mgetrhmt gvcrsaoft / lgeatgraeo. Tfc

GMH dad egt fhvc dgmulcethtage tg dclgestrhtc tfht tfc Jguedhtage jgr Hjramhe

Hlcramhe Hrt (JHHH) mgetrhmt wfamf cxparcd ge Nuec 0=, 0280 whs prgpcriy

rcecwcd hs rcquarcd `y Hdlaeastrhtavc Darcmtavc 4-23,

Mgetrhmtaeo Rgiamy

(HD 4

23). Gpcrhtaeo watfgut h jgrlhi mgetrhmt aemrchscs tfc Maty s rask jgr mgetrhmt

egemglpiahemc.

Ae hddatage, RKP hed GMH dad egt prgvadc sujjamacet mgetrhmt gvcrsaoft / lgeatgraeo

jgr 0= kcy mgetrhmt scmtages `cmhusc tfcy wcrc egt adcetajacd jgr gvcrsaoft /

lgeatgraeo (scc Hppcedax A jgr tfc spcmajam mgetrhmt scmtages hed tfc hssgmahtcd

rcquarclcets). Hs h rcsuit, ùsaecss phrtecrs egemglpiahemc whs egt adcetajacd

hed hmtages wcrc egt thkce tg mgrrcmt egemglpiahemc.

Jgr cxhlpic, duraeo Jasmhi Qchr (JQ) 028= tfrguof JQ 0283, tfc Tcxhs Dasmgvcry

Ohrdces hed tfc JHHH dad egt fhvc _grkcr s Mglpceshtage aesurhemc mgvcrhoc.

Ae hddatage, tfc aesurhemc prgvasages wcrc egt sthtcd hs rcquarcd `y tfc mgetrhmt ae

tfc Mcrtajamhtcs gj Aesurhemc (pichsc scc Hppcedax A jgr tfc spcmajam egemglpiahemc

egtcd).

Tfc HD 4-23 sthtcs tfht at as tfc dcphrtlcet darcmtgrs rcspgesa ài aty tg>

cesurc

tfht hii mgetrhmts hrc prgpcriy cxcmutcd pragr tg mgllcemclcet

gj

wgrk gr

purmfhsc wfce hppiamh ìc), hed su`lat tfc rcmgrd mgpy

gj

tfc cxcmutcd mgetrhmt,

aemiudaeo hii cxfaàts, dgmulcets aemgrpgrhtcd `y rcjcrcemc, hed ecmcsshry

suppgrtaeo dgmulcethtage tg tfc Maty ]cmrcthry upge cxcmutage

gj

tfc mgetrhmts.

Zcedgrs hed mgesuithets sfguid egt `c hutfgrazcd tg `coae wgrk uetai tfc mgetrhmt,

`gedaeo

a

`gedaeo as rcquarcd), hed hpprgprahtc aesurhemc, aemiudaeo

hlcedlcets, fhvc `cce juiiy cxcmutcdhed dciavcrcd. Tfc ]thedhrds jgr Aetcrehi

Mgetrgi ae tfc Jcdcrhi Ogvcrelcet `y tfc Mglptrgiicr Ocecrhi gj tfc Seatcd ]thtcs

(Orcce @ggk) rcquarcs lhehoclcet tg csthìasf hed gpcrhtc hmtavatacs tg lgeatgr

tfc aetcrehi mgetrgi systcl hed cvhiuhtc tfc rcsuits. Lhehoclcet sfguid

rclcdahtc adcetajacd aetcrehi mgetrgi dcjamacemacs ge h talciy `hsas.

Pcmgllcedhtage AAA

_c rcmgllced tfc Darcmtgr gj GMH dcvcigp wrattce prgmcdurcs tg cesurc

mgetrhmts hrc talciy rcecwcd hed prgpcriy cxcmutcd ae hmmgrdhemc watf HD 4-23.

: Hs rcquarcd `y Maty Mguemai Pcsgiutage 66=406, dcphrtlcets waii csth̀ iasf aetcrehi mgetrgis ae hmmgrdhemc watf tfc

sthedhrds csthìasfcd `y tfc Mglptrgiicr Ocecrhi gj tfc Seatcd ]thtcs ... wfamf hrc sthtcd ae tfc ]thedhrds jgr Aetcrehi

Mgetrgi ae tfc Jcdcrhi Ogvcrelcet csthìasfcd `y tfc Seatcd ]thtcs Ogvcrelcet Hmmgueth àiaty Gjjamc ae ]cptcl`cr 0284

(Orcce @ggk).


17/49

He udat P cpgr t ge


cmgllcedhtage Z

_c rcmgllced tfc Darcmtgrs gj RKP hed

D

csth`iasf prgmcdurcs tg cesurc

tfht hii kcy mgetrhmt rcquarclcets hrc lgeatgrcd hed hrc ae mglpiahemc watf tfc

mgetrhmt rcquarclcets.



18/49

He

udat

P cp gr t ge -

udat gj Jhar Rhrk usaecss Rhrtecrs Gvcrsaoft

]thtc Jhar gj Tcxhs

Mgetrhmt

Pcquarclcets Pcohrdaeo

pptamctage

gjCxmcss

Pcvceucs rc Egt

Michr

Tfc ]thtc Jhar gj Tcxhs ]thtc Jhar) mgetrhmt dgcs egt michriy dcjaec

Hppiamhtage

gj

Cxmcss Pcvceucs .

_atfgut h michr dcjaeatage

gj cxmcss gj ats rcvceucs icss ats

cxpcescs

hed

hii rchsgehìc hed prudcet rcscrvcs ,

tfc Maty mheegt rchdaiy vcrajy

tfc rchsgehìcecss gj tfc hlguets dctcrlaecd `y tfc ]thtc Jhar hs hvhaih ìc jgr

tfc dcvcigplcet hed cefhemclcet gj Jhar Rhrk.

Mgetrhmt ]cmtage V8 88 8 sthtcs>

Tfc ]thtc Jhar horccs tg cxpced tfc cxmcss

at s

rcvceucs icss ats cxpcescs

hed hjtcr

hii

rchsgehìc hed

prudcet

rcscrvcs

hrc juedcd, ge lhngr lhaetcehemc hed mhpathi cxpcedaturcs, wfamf ]thtc Jhar

horccs tg usc jgr tfc dcvcigplcet hed cefhemclcet gj Jhar Rhrk hed tfc Jhar,

usaeo

hs h

rcjcrcemc ouadc tfc lutuhiiy horccd upge Igeo Pheoc Rihe.

Tfas

scmtage dgcs egt spcmajy wfctfcr tfc sgurmc gj aejgrlhtage as jrgl hudatcd gr

uehudatcd jaehemahi sthtclcets. Ae hddatage, tfc ihmk gj dcjaeatage gj

hii rchsgehìc

hed prudcet rcscrvcs

oavcs tfc ]thtc Jhar sgic dasmrctage ae tfc dctcrlaehtage gj

rchsgehìc hed prudcet.

Tfc Ehtagehi Hssgmahtage gj ]thtc Hudatgrs, Mglptrgiicrs hed Trchsurcrs

EH]HMT)

@cst Rrhmtamcs ae Mgetrhmtaeo jgr ]crvamcs

aedamhtcs mgetrhmt prgvasages

sfguid michriy sthtc hed dcjaec tfc smgpc gj wgrk, mgetrhmt tcrls, hiigwhìc

rcecwhis, hed prgmcdurcs jgr hey mfheocs hed prgvadc jgr spcmajam lchsurhìc

dciavcrhìcs hed rcpgrtaeo rcquarclcets, aemiudaeo duc dhtcs, ctm.

Pcmgllcedhtage Z

_c rcmgllced tfc Darcmtgr gj RKP wgrks watf tfc Maty Httgrecy s Gjjamc hed tfc

]thtc Jhar tg dcvcigp hed horcc ge h mgetrhmt dcjaeatage tfht as sujjamacetiy michr tg

hiigw RKP tg vcrajy tfc rchsgehìcecss gj tfc hlguets dctcrlaecd `y tfc ]thtc

Jhar hs hvhaihìc jgr tfc dcvcigplcet hed cefhemclcet gj Jhar Rhrk.


?

Clpfhsas `gid) hddcd tg hmtuhi Mgetrhmt ]cmtage VA.88.28.

6

Clpfhsas `gid) hddcd tg hmtuhi Mgetrhmt ]cmtage VA.88.28.


19/49

He udat Pcpgrt ge -

udat gj

Jhar

Rhrk

usaecss

Rhrtecrs Gvcrsaoft

Dcphrtlcet gj Rhrk hed Pcmrchtage Dgcs Egt Fhvc Mglpictc hed

pprgvcd _rattce Rrgmcssaeo Rrgmcdurcs jgr eeuhi ]thtc Jhar

Staiaty Pcalùrsclcet aii

Tfc RKP s wrattce prgmcdurcs jgr RKP s rcvacw, hiigmhtage, hed prcphrhtage gj tfc

heeuhi utaiaty rcalùrsclcet àii scet tg tfc ]thtc Jhar jgr utaiaty cxpcescs aemurrcd

duraeo tfc heeuhi ]thtc Jhar (]cptcl`cr 83tf tg Gmtg`cr =8st gj chmf ychr) dgcs

egt aemiudc supcrvasgr rcvacw prgmcdurcs. Ae hddatage, tfc prgmcdurcs fhvc egt

`cce hpprgvcd `y RKP lhehoclcet. Hs h rcsuit, RKP mheegt cesurc tfht utaiaty

cxpcescs hrc hiigmhtcd hed àiicd hpprgprahtciy, hed tfc ]thtc Jhar fhs prgpcriy

rcalùrscd tfc Maty jgr ats pgrtage gj tfc utaiaty cxpcescs.

Jgr 0283 tfc rcalùrsclcet whs hpprgxalhtciy 322,222. Hudat tcstaeo adcetajacd

aesaoeajamhet àiiaeo crrgrs wfamf aedamhtc alprgvclcets ae prgmcssaeo mgetrgis hrc

eccdcd. Tfc RKP mgejarlcd tfc adcetajacd àiiaeo crrgrs hed hdnustcd tfc Jc`ruhry

83, 028: aevgamc hmmgrdaeoiy.

Tfc Orcce @ggk aedamhtcs mgetrgi hmtavatacs hrc tfc hmtages lhehoclcet

csthìasfcs tfrguof pgiamacs hed prgmcdurcs tg hmfacvc g ǹcmtavcs hed rcspged tg

rasks ae tfc aetcrehi mgetrgi systcl. Tfc Orcce @ggk hisg adcetajacs rcvacw hed

hpprgvhi hs h trheshmtage mgetrgi hmtavaty eccdcd tg lhehoc rask jgr gpcrhtagehi

hed jaehemahi prgmcsscs, wfamf lhy aemiudc vcrajamhtage, rcmgemaiahtage,

hutfgrazhtage, hed hpprgvhis, ctm.

Pcmgllcedhtage ZA

_c rcmgllced tfc Darcmtgr gj RKP dcvcigps hed alpiclcets wrattce supcrvasgr

rcvacw prgmcdurcs hed jgrlhiiy hpprgvcs tfc prgmcdurcs.



20/49

He udat Pcpgrt ge -

udat gj

Jhar Rhrk @usaecss Rhrtecrs

Gvcrsaoft

Dcphrtlcet

gj

Rhrk hed Pcmrchtage Fhs Egt

rgss

Trhaecd ]thjj

tg

Zcrajy

Iavc Ehtage Pcethi Mhimuihtages hed Rhylcets

getrhmt Rrgvasages

Tfc Laealul Ouhrhetccd Pcethi as

phyh`ic tg tfc Maty hs jgiigws>

]gurmc> ]cmged Hlcedlcet tg tfc Ichsc

hed Ssc Horcclcet (OCVH Cecroy

Rhvaiage), cjjcmtavc Nuec 8?, 0283

Ae hddatage tg Laealul Ouhrhetcc

Pcethi hed, aj hppiamh`ic, tfc

Rcrmcethoc Pcethi, Iavc Ehtage sfhii

hisg phy tg tfc Maty jgr tfc Ichscd

Rrclascs hed tfc Rhrkaeo Trhmt Paofts,

hs hddatagehi rcethi... At as tfc aetcet gj

tfc Iavc Ehtage hed tfc Maty tfht

Hddatagehi Pcethi as tg `c uscd `y tfc

Maty hs h

]gutf Dhiihs Cmgeglam

Dcvcigplcet Jued

=22,222

=32,222

322,222

332,222

lguet

0280-0284

0283-028:

028?-0200

020=-0206

Ichsc Qchr

Murrcetiy, geiy gec RKP ]ceagr Hmmguethet

kegws fgw tg vcrajy tfc Iavc Ehtage Laealul

Ouhrhetccd Pcethi, Rcrmcethoc Pcethi, hed

Hddatagehi Pcethi phylcets tg tfc suppgrtaeo

dcthai. Tfc suppgrtaeo dcthai as mglpicx hed egt

chsaiy uedcrstggd. Fheds-ge trhaeaeo wguid `c

eccdcd tg cjjamacetiy ichre tg pcrjgrl tfc

vcrajamhtage prgmcss. Aj tfc ]ceagr Hmmguethet

sfguid ichvc, tfc kegwicdoc `hsc wguid `c igst

hed mguid egt `c chsaiy ichrecd aedcpcedcetiy.

Tfc RKP fhs egt mrgss trhaecd sthjj tg vcrajy Iavc

Ehtage Laealul Ouhrhetccd Pcethi,

Rcrmcethoc Pcethi, hed tfc Hddatagehi Pcethi

mhimuihtages. Tfcsc mhimuihtages hrc uscd tg

vcrajy tfc Maty hed tfc ]gutf Dhiihs Cmgeglam

Dcvcigplcet Jued rcmcavcd tfc mgrrcmt rcethi

phylcets jrgl Iavc Ehtage (scc tcxt`gx). Hs h

rcsuit, tfcrc as he aemrchscd rask tfht RKP mguid

egt rchdaiy cesurc tfc hmmurhmy gj tfcsc

alpgrthet mhimuihtages ae tfc cvcet murrcetiy

hssaoecd pcrsgeeci ichvc RKP uecxpcmtcdiy.

Tfc Orcce @ggk adcetajacs trhaeaeo ae Rraemapic 4 - Dclgestrhtc Mgllatlcet tg

Mglpctcemc; Pcmruatlcet Dcvcigplcet hed Pctcetage

gj

Aedavaduhis hed

]ummcssage hed Mgetaeocemy Rihes hed Rrcphrhtage hs h mgetrgi hmtavaty eccdcd

tg lhehoc rask. Hdcquhtc sthjj `hmk up sfguid `c lhaethaecd tg rcthae tfc

kegwicdoc `hsc jgr mglpicx hed egt chsaiy uedcrstggd thsks.

Pcmgllcedhtage ZAA

_c rcmgllced tfc Darcmtgr gj RKP mrgss trhaes sthjj tg vcrajy tfc Iavc Ehtage

Laealul Ouhrhetccd Pcethi, Rcrmcethoc Pcethi, hed tfc Hddatagehi Pcethi

mhimuihtages tg cesurc h mgetaeocemy pihe as aepihmc ae tfc cvcet murrcetiy hssaoecd

pcrsgeeci ichvc RKP uecxpcmtcdiy.



21/49

He udat Pcpgr t ge -

udat gj Jhar Rhrk

usaecss

Rhrtecrs Gvcrsaoft

ppcedax

A

Mgetrhmt ]cmtages

Egt

Lgeatgrcd

hed Ae

Egemglpiahemc

Tfc Dcphrtlcet gj Rhrk hed Pcmrchtage RKP hed tfc Gjjamc gj Muiturhi Hjjhars DMH dad egt prgvadc sujjamacet mgetrhmt

gvcrsaoft lgeatgraeo jgr tfc jgiigwaeo mgetrhmt scmtages hed tfc ùsaecss phrtecrs wcrc ae egemglpiahemc watf tfc mgetrhmt

rcquarclcets hs jgiigws>

Dcphrtlcet gj Rhrk hed Pcmrchtage

usaecss

Rhrtecr

Kcy

Mgetrhmt

]cmtages hed Hssgmahtcd Pcquarclcets

Egt

Adcetajacd `y RKP

jgr

Gvcrsaoft/Lgeatgraeo

Egemglpiahemc _atf Mgetrhmt ]cmtages

8 Tcxhs Dasmgvcry Ohrdces TGO ]cmtage 6 Gpcrhtaeo Rgiamcs hed Pcspgesa à i at acs

Tfc TDO sfhi i su`lat a ts gpcrhtaeo pgiamacs tg tfc Rhrk hed Tfc RKP dgcs egt fhvc dgmulcethtage tg dclgestrhtc TD

Pcmrchtage @ghrd jgr rcvacw. su`lattcd ats gpcrhtaeo pgiamacs jgr rcvacw.

0

]cmtage 00 Mfhrtcr hed @yihws

Tfc TDO sfhi i j aic h truc hed mgrrcmt mgpy gj a ts mgrpgrhtc Tfc RKP dgcs egt fhvc dgmulcethtage tg dclgestrhtc TD

mfhrtcr, watf hlcedlcets aj hey, hed he hmmurhtc hed jaicd h truc hed mgrrcmt mgpy gj ats mgrpgrhtc mfhrtcr, w

mglpictc mgpy gj a ts `yihws hed hey hlcedlcets tfcrctg, hlcedlcets aj hey, hed he hmmurhtc hed mglpictc mgpy gj

watf tfc Maty gj Dhiihs Maty hed tg `c lhaethaecd `y tfc Maty `yihws hed hey hlcedlcets .

hs h puìam rcmgrd hvhaihìc jgr aespcmtage tg hey pcrsge upge

rcqucst duraeo egrlhi ùsaecss fgurs.


22/49

He udat Pcp grt ge -


@usaecss Rhrtecr

Kcy Mgetrhmt ]cmtages hed Hssgmahtcd Pcquarclcets

gt Adcetajacd `y RKP

jgr


]cmtage 03 Pcpgrts hed Rrgpgscd Gpcrhtaeo @udocts


4

3

H. T fc TGO s fhi i s u` la t h ee uh ii y tg tfc R hrk h ed P cm rc htag e T fc h ee uh i dh tc jgr ` ud oc ts u `las sa ge f hs e gt ` cc e s ct ` y t

@ gh rd h ` ud oc ttfh t s fh ii `c h ss cl ì cd ae tfc s hlc jgrlh t h s R hrk h ed P cm rc htag e @ gh rd .

rcq uarcd ` y tfc Rh rk h ed P cm rc htag e @g hrd, h ed w fam f s fhi i

rcj ic mt tfc a em glc h ed c xp ce da tu rc s jgr tfc p hs t j as mh i y ch r E gec gj tfc J as mh i Qc hr JQ ) 0 28 = tfrguo f JQ 0 28 3 s u` la tt

hed prgpgscd cxpcedaturcs jgr tfc ecxt jasmhi ychr. Tfc `udocts aemiudcd tfc pragr jasmhi ychr s aemglc h

` ud oc t s fh ii ` c s u` la ttcd ae m glpi ctc h ed jae hi jgrl e gt i htcr c xp ce da tu rc s.

tfhe tfc heeuhi dhtc sct `y tfc Rhrk hed Pcmrchtage @ghrd.

@.8. He heeuhi a ev ce tg ry gj hii Maty p rg pc rt y ht t fc Rr cl as cs . H r cvacw gj jaxcd h ss ct s whs p cr jg rl cd `y TGO ae N he uh

0 28 : h ed , h mm grda eo tg R KP , tfc atcls tfh t wc rc e gt s fg we

tfc T GO s rcp grt wc rc d as pg sc d g j du rae o h lhn gr rce gv hta

g j tfc p rg pc rty h rgu ed 0 28 2. T fcrc wh s e g d gm ulce th ta ge

suppgrt tfas daspgshi gmmurrcd duraeo tfc prgpcrty rcegvhta

gr tfc spcmajam atcls aemiudcd aetfc daspgshi. Ae hddatage, tfc

whs eg d gm ul ce th ta ge tfht he heeuhi a ev ce tg ry gj hii M

prgpcrty whs pcrjgrlcd.

@.=. Lgetfiy rcpgrts jgr hey dcictages gr hddatages tg tfc Tfc RKP dgcs egt fhvc dgmulcethtage tg dclgestrh

pcrsgehi prgpcrty gj tfc Maty ht tfc Rrclascs. lgetfiy rcpgrts jgr hey dcictages gr hddatages tg tfc pcrsge

prgpcrty gj tfc Maty ht tfc Rrclascs fhvc `cce su`lattcd.

:

@ .4 . Lge tf iy rcp grts g j rcv ce uc s rcm cav cd jrg l rcethis h ed

gtfcr juedaeo sgurmcs ht tfc Rrclascs.

Tfc RKP dgcs egt fhvc hdcquhtc dgmulcethtage

dclgestrhtc lgetfiy rcpgrts gj rcvceucs rcmcavcd jrgl rcet

hed gtfcr juedaeo sgurmcs ht tfc Rrclascs fhvc `c

su`lattcd.

6


23/49

He u at P cpgrt ge -

u at gj Jhar Rhrk @usaecss Rhrtecrs Gvcrsaoft

?

6

1

@usaecss Rhrtecr


Egt Adcetaj acd `y RKP jgr Gvcrsaoft/Lgeatgraeo

@.3. Jaehemahi rcpgrts jgr chmf jued rhasaeo cvcet, tg `c jaicd

watfae 802 dhys jgiigwaeo chmf cvcet, aemiudaeo rcvceucs `y

sgurmc, cxpcedaturcs `y typc gj cxpcesc, ect prgjat, hed tfc

dcsaoehtcd usc gj tfgsc prgjats ht tfc Rrclascs.

@.:. He heeuhi hudat `y he aedcpcedcet Mcrtajacd Ru`iam

Hmmguetaeo j arl, wfamf sfhii aemiudc, `ut egt `c i alatcd tg

jaehemahi rcpgrts rcihtavc tg tfc hsscts, iah à iatacs hed jasmhi

sth̀ aiaty gj TGO, jaehemc rcmgrds prgmcdurcs, hed hmmguetaeo

systcl gj TGO.

]cmtage 0? Aesurhemc hed Aedcleajamhtage

Tfc TGO sfhii `c rcquarcd tg purmfhsc hed lhaethae, duraeo

tfc tcrl gj tfas Horcclcet, aesurhemc hs dcsmra`cd ae

Htthmflcet 8, Aesurhemc Pcquarclcets.

]cmtage 01 Staiaty ]crvamcs


Tfc RKP dgcs egt fhvc dgmulcethtage tg dclgestrh

jaehemahi rcpgrts jgr chmf jued rhasaeo cvcet wcrc jaicd watf

802 dhys jgiigwaeo chmf cvcet, aemiudaeo rcvceucs `y sgurm

cxpcedaturcs `y typc gj cxpcesc, ect prgjat, hed tfc dcsaoeht

usc gj tfgsc prgjats ht tfc Rrclascs.

Tfc RKP prgvadcd geiy tfc Lhy =8, 028= hudatcd j aehem

sthtclcets. Tfc prgvadcd Lhy =8, 0284 hudatcd j aehem

sthtclcets wcrc hmtuhi iy h ]cptcl c̀r 01, 0284 drhjt hu

mgrrcspgedcemc watf hdnustaeo ngurehi cetracs hddrcsscd tg t

Jaehemc

Hudat Mgllattcc gjTGO. Geiy h drhjt gjtfc Lhy =

0283 hudatcd jaehemahi sthtclcets whs g t̀haecd jrgl RKP g

Jc`ruhry 81, 028:. Tfc jaehi Lhy =8, 0283 hudatcd jaehem

sthtclcets gpaeage whs dhtcd Gcmcl`cr 0=, 0283.

Tfcrc whs eg _grkcr s Mglpceshtage mgvcrhoc jgr JQ 028

tfrguof JQ 0283. Ae hddatage, tfc aesurhemc prgvasages wc

egt sthtcd hs rcquarcd `y ]cmtage 0?, Htthmflcet 8) ae tf

Mcrtajamhtc gj Aesurhemc jgr JQ 028= tfrguof JQ 0283.

Tfc TGO as rcquarcd tg dcvcigp hed su`lat h utaiatacs Tfc RKP dgcs egt fhvc dgmulcethtage tg dclgestrhtc tf

mgescrvhtage pihe watf tfc oghi gj lhaethaeaeo tfcar utaiaty TGO sù lattcd tfc rcquarcd utaiatacs mgescrvhtage pihe.

cxpcescs javc pcrmcet `cigw jhmaiaty hpprgprahtage.

1


24/49

He

udat

Pcpgrt ge -

udat


@usaecss Rhrtecr

88 ]thtc Jhar gj Tcxhs


Egt

Adcetajacd `y RKP

jgr


]cmtage ZAAA . 6.2:

]uppgrt gj

Muiturh i Jhm ai at acs hed

gllueaty

Gutrchmf Rrgorhls


]pced ht ichst 832 222 chmf mhicedhr ychr watf Muiturhi Tfc RKP dad egt vcrajy tfc ]thtc Jhar gj Tcxhs spcet ht ich

Jhmaiatacs hed Mgllueaty Gutrchmf Rrgorhls. 832 222 chmf mhicedhr ychr watf tfc Muiturhi Jhmaiatacs he

MgllueatyGutrchmf Rrgorhls.


25/49

He udat P cpgrt ge -


Gjjamc gj Muiturhi Hjjhars

@usaecss Rhrtecr


gt Adcetajacd `y GMH jgr Gvcrsaoft/Lgeatgraeo


8 Dhiihs Fastgramhi

]gmacty, Aem.

]cmtage =.0 Tatic tg Rcrsgehi Rrgpcrty

Tfc prgpcrty iastcd ge Cxfaàt @ sfhii `c hudatcd hed Tfc Gjjamc gj Muiturhi Hjjhars GMH) Jhmaiatacs Lhehocr fhs egt mgedumtc

aespcmtcd heeuhiiy `y he hutfgrazcd rcprcscethtavc gj tfc rcvacws gj Dhiihs Fastgramhi ]gmacty , Aem. DF]) jaxcd hsscts aevcetgry ias

Gjjamc gj Muiturhi Hjjhars. Cxfaàt @ sfhii `c rcvascd wfce saemc 0221.

ecmcsshry tg rcjicmt hddatages gr dcictages tfcrctg , hed sfhii

`c vcra jacd `y tfc saoehturcs gj tfc Darcmtgr gj tfc Gjjamc gj

Muiturhi Hjjhars hed tfc Darcmtgr gj tfc ]gmacty.

]cmtage 8=.2 Aesurhemc

Tfc ]gmacty horccs tg lcct tfc laealul aesurhemc Jgr JQ 028=, tfcrc whs eg dgiihr mgvcrhoc ialat oavce jgr hutglgàics.

rcquarclcets hed aedcleaty prgvasages hs dcjaecd `y Cxfa à t hddatage , tfc aesurhemc prgvasages wcrc egt sthtcd hs rcquarcd `y ]cmtag

M hed tg prgvadc jueds jgr sumf aesurhemc ae ats heeuhi 8=, Cxfa à t M)ae tfc Mcrt aj amhtc gj Aesurhemc jgr JQ 028= tfrguof JQ 028

ùdoct. Ae hddatage, tfc ]gmacty horccs tg lhaethae sujjamacet

mhsf rcscrvcs tg mgvcr hey gj ats dcdumta ìcs gr rcthaecd rask.


26/49

He Hudat Pcpgrt ge -


@usaecss Rhrtecr


Egt Adcetajacd `y GMH jgr Gvcrsaoft/Lgeatgraeo


D]L Lhehoclcet

Orgup, Aem. D]L

]cmtage = Mgesadcrhtage hed Gtfcr Pcihtcd Lhttcrs

Icsscc waii sù lat h mgpy gj he heeuhi rcpgrt gj rcvceuc hed Tfc heeuhi rcpgrts gj rcvceuc hed cxpcedaturcs jrgl tfc Lhaetcehe

cxpcedaturcs jrgl tfc Lhaetcehemc Hmmguet hed tfc Hmmguet hed tfc Gpcrht aeo Hmmguet wcrc su`lattcd ihtc hsjgi igws>

Gpcrhtaeo Hmmguet tg tfc Darcmtgr, eg ihtcr tfhe tfc

heeavcrshry gj Nuiy 83tf gj chmf ychr duraeo tfc Tcrl ae • JQ 0 28= (caoft dhys ihtc)

hmmgrdhemc tg tfc prgvasages gj ]cmtage ?.

• JQ 0284 (06 dhys ihtc)

• JQ0283 (?4 dhys ihtc)

Tfc jgiigwaeo crrgrs wcrc egtcd ae tfc rcpgrts.

• JQ028= - Tfc Lhaetcehemc Hmmguet mgvcrs tfc pcragd Nuiy 8,02

- Nuec =2, 028=; fgwcvcr, tfc cedaeo `hihemc as adcetaj acd hs Nu

=2,0288

• JQ0284 - Tfc Lhaetcehemc Hmmguet Nuiy

8 0 8=

gpceaeo `hihe

gj 34,32= dgcs egt horcc watf tfc JQ028= (Nuec =2, 028=) migsa

`hihemc gj 44,060. Ae hddat age, tfc Gpcrht aeo Hmmguet ceda

`hihemc as adcetajacd hs Nuec =2, 028= rhtfcr tfhe Nuec =2, 0284

• JQ0283 - Tfc Nuiy 8, 0284 gpceaeo `hihemcs gj 008 hed ?6,8

jgr tfc Gpcrhtaeo hed Lhaetcehemc Hmmguets, rcspcmtavciy, dg e

horcc watf tfc mgrrcspgedaeo hmmguet cedaeo `hihemcs gj 000 h

?6,8?3 hs gj Nuec =2, 0284 ae tfc prcvagus ychr s rcpgrt


27/49

He Hudat Pcpgrt ge


@usaecss Rhrtecr


Egt Adcetajacd `y GMH jgr Gvcrsaoft Lgeatgraeo

]cmtage = Mgesadcrhtage hed Gtfcr Pcihtcd Lhttcrs


Tfc sgurmc gj jueds jgr tfc Lhaetcehemc Hmmguet sfhii `c Tfc GMH dad egt vcrajy tfc rcpgrtcd orgss jggd hed `cvcrhoc shics h

jrgl caoft pcrmcet (6 ) gj tfc orgss jggd hed `cvcrhoc shics tfc caoft pcrmcet mhimuihtage.

hmtuhiiy mgiicmtcd `y tfc IC]]CC ht tfc Ichscd Rrclascs,

icss shics hed usc thxcs mgiicm tcd hed phad ( Orgss

J

cmcapts i

]cmtage 4 Rcrjgrlhemc hed Dcsmraptage gj Ssc

:

?

Cxprcss hddatagehi mgvcehets> H. Trhsf Pcmcpthmics, @.

Micheiaecss, M. Gvcreaoft Ssc, D. Iah`aiaty, hed C.

Lhehoclcet hed Ih g̀r.


Icsscc sfhii fhvc tfc raoft tg mfhroc rcet jgr tfc usc gj tfc

Ichscd Rrclascs Ae hmmgrdhemc watf h jcc smfcduic wfamf

sfhii `c hpprgvcd `y tfc Darcmtgr, heeuhiiy.


Tfc GMH fhs egt spcmajacd rcquarclcets jgr `usaecss phrtecr rcpgrta

rcihtcd tg hddatagehi mgvcehets. Hmmgrdaeo tg GMH, tfcsc rcpgrts wai i

alpiclcetcd wfce tfc ecw jhmaiatacs lhehocr `coaes.

Tfc Darcmtgr gj GMH fhs egt hpprgvcd tfc jcc smfcduic heeuhiiy. T

D]L fhs egt mfheocd tfc jcc smfcduic saemc 022:, hed tfc smfcduic

staii murrcet; fgwcvcr, tfc mgetrhmt rcquarcs tfc jcc smfcduic tg `chpprgv

`y tfc Darcmtgr heeuhiiy.

Icsscc sfhii hs sgge hs as rchsgeh̀ iy prhmtamh ìc prcphrc ae Tfc GMH dad egt fhvc dgmulcethtage gjtfc Darcmtgr gj GMH's rcvacw h

wrattce jgrl jgr rcvacw hed wrattce hpprgvhi `y tfc Darcmtgr, wrattce hpprgvhi gj tfc gpcrhtaeo pgiamacs jgr tfc Ichscd Rrclascs, hed t

hpprgpr ahtc gpcrhtaeo pgi am acs jgr tfc Ichscd Rrclascs, gpcrhtaeo pgiamacs wcrc egt htthmfcd hed lhdc phrt gj tfc Ichsc.

wfamf sfhii `c htthmfcd tg hed lhdc h phrt gj tfas Ichsc.

0=


28/49

He udatP cp gr t ge -

udatgj Jhar Rhrk @usaecss Rhrtecrs Gvcrsaoft

@usaecss Rhrtecr

Kcy Mgetrhmt ]cmtages

hed

ssgmahtcd

Pcquarclcets

Egt Adcetajacd

`y

GM

jg r

Gvcrsaoft Lgeatgraeo


6

Jguedhtage

jgr

Hjramhe-Hlcramhe rt

Luscul)

1

82

88

]cmtage 88.2 Gpcrhtaeo Rgiamacs hed

Pcspgesaàiatacs

Tfc Luscul sfhii su`lat ats gpcrhtaeo pgiamacs hed Tfc GMH dgcs egt fhvc dgmulcethtage tg dclgestrhtc tfc Luscu

prgmcdurcs tg tfc Gjjamc gj Muiturhi Hjjhars ae wrattce jgrl jgr su`lattcd ats gpcrhtaeo pgiamacs hed prgmcdurcs ae wrattce jgrl jgr rcvacw

rcvacw.

]cmtage 8=.2 Aesurhemc hed Aedcleaty

Tfc Luscul horccs tg lcct tfc laealul aesurhemc Tfcrc as eg _grkc s Mglpceshtage mgvcrhoc. Ae hddatage, tfc aesurhe

rcquarclcets hed aedcleaty prgvasages hs dcjaecd `y Cxfà at prgvasages wcrc egt sthtcd hs rcquarcd `y ]cmtage 8=, Cxfà at M) ae t

M hed tg prgvadc jueds jgr sumf aesurhemc ae ats heeuhi Mcrtajamhtc gj Aesurhemc jgr JQ 028= hed JQ 0284.

ùdoct. Ae hddatage, tfc Luscul horccs tg lhaethae sujjamacet

mhsf rcscrvcs tg mgvcr hey gj ats dcdumta ìcs gr rcthaecd rask.

]cmtage 84.2

Cedgwlcet

Jued

Tfc Luscul sfhi i csth̀ iasf he gpcrhtaeo cedgwlcet jued Tfc Luscul fhs egt csth ìasfcd he gpcrhtaeo cedgwlcet jued hed e

hed sfhii hisg usc ats `cst cjjgrts tg rhasc mgetra ù tages jrgl jueds wcrc rhascd duraeo Mhicedhr Qchrs MQ) 028= tfrguof 0283

ychr tg ychr ae grdcr tg huolcet sumf cedgwlcet. Chreaeos huolcet sumf jueds.

sfhii `c uscd jgr tfc `cecjat gj tfc Luscul s gpcrhtages.

]cmtage 8:.2 Mfhrtcr hed

@yihws

Tfc Luscul sfhii jaic h truc hed mgrrcmt mgpy gj ats mgrpgrhtc Tfc GMH dgcs egt fhvc dgmulcethtage tg dclgestrhtc tfc Luscul jai

mfhrtcr watf hlcedlcets, aj hey, hed he hmmurhtc hed h truc hed mgrrcmt mgpy gj ats mgrpgrhtc mfhrtcr watf hlcedlcets, aj he

mglpictc mgpy gj a ts `yihws hed hey hlcedlcets tfcrctg, hed he hmmurhtc hed mglpictc mgpy gj a ts `yihws hed hey hlcedlce

hed mgpy gj a ts A.P.]. icttcr gj dctcrlaehtage gj A.P.]. ]cm. tfcrctg.

328 m = sthtus watf tfc Gjjamc gj Muiturhi Hjjhars tg `c

lhaethaecd hs h puìam rcmgrd hvhaihìc jgr aespcmtage tg hey

pcrsge upge rcqucst duraeo egrlhi ùsaecss fgurs.


29/49

He Hudat Pcpgrt ge


80

@usaecss Rhrtecr


Egt Adcetajacd

`y

G jgr Gvcrsaoft Lgeatgraeo

]cmtage 02 Pcpgrts hed Rrgpgscd Gpcrhtaeo @udocts

Ht h laealul, tfc jgiigwaeo rcpgrts sfhii `c rcquarcd>

H. He heeuhi hudat prcphrcd `y he aedcpcedcet mcrtajacd

pu ìam hmmguetaeo jarl.

Egtc> Eg duc dhtc jgr su`lattaeo tfc hudatcd jaehemahi sthtclcets

as sthtcd. Tfc Mui turhi ]crva mcs Mgetrhmt heeuhi juedaeo

horcclcet) ]CMTAGE 8: HSDATCD JAEHEMAHI ]THTCLCET]

rcquarcs hudatcd jaehemahi sthtclcets `c su`lattcd eg ihtcr tfhe

862mhicedhr dhys hjtcr tfcced dhtc gj tfc Muiturhi Groheazhtage s

jasmhi ychr Dcmcl`cr =8jgr Tfc Luscul).


Tfc GMH lgeatgrs tfc rcmcapt gj tfc hudatcd jaehemahi sthtclcets jrg

Muiturhi Groheazhtages Juedaeo Rrgorhl orhet rcmapacets; fgwcvcr, t

Luscul fhs egt rcspgedcd watf talciy su`lassage hs jgiigws>

• Dcmcl c̀r =8, 0288 hudatcd jaehemahi sthtclcets wcrc su`lattcd

GMH =01 dhys phst tfc rcquarcd su`lassage dhtc

• Dcmcl c̀r =8,0280 hudatcd jaehemahi sthtclcets wcrc su`lattcd

GMH 042 dhys phst tfc rcquarcd su`lassage dhtc

• Dcmcl c̀r =8, 028= hudatcd jaehemahi sthtclcets wcrc su`lattcd

GMH =81 phst tfc rcquarcd su`lassage dhtc

Tfc GMH fhs egt yct rcmcavcd tfc Dcmcl c̀r =8, 0284 hudatcd jaehem

sthtclcets. Hs gj Hprai 6, 028: ced gj jacidwgrk), tfc hudatcd jaehem

sthtclcets wcrc 064 dhys ihtc.


30/49

He

udat

Pcpgrt ge -

udat gj Jhar Rhrk

usaecss

Rhrtecrs Gvcrsaoft

ppcedax

AA

@hmkorgued, G`ncmtavc, ]mgpc hed Lctfgdgigoy

hmkorgued

Tfc Maty gj Dhiihs (Maty) murrcetiy fhs lhehoclcet, ichsc hed usc, gr scrvamc

mgetrhmts watf 8: cetatacs (ùsaecss phrtecrs) rcihtcd tg Jhar Rhrk, h 0??-hmrc

tgurast dcstaehtage hed Tcxhs lgst vasatcd Ruìam Rhrk. Jhar Rhrk gjjcrs davcrsc

cvcets, sumf hs spgrtaeo cvcets hed jarst mihss cetcrthaelcet, ht luitapic cvcet

vceucs. Gvcr 3.0 laiiage phtrges vasat Jhar Rhrk heeuhiiy httcedaeo gvcr 8,222

spcmahi cvcets.

Duraeo Jasmhi Qchr (JQ) 028= tfrguof JQ 0283, tfc Maty rcmcavcd hpprgxalhtciy

8= laiiage ae rcvceucs jrgl tfcsc 8: ùsaecss phrtecrs hed spcet 3.6 laiiage tg

suppgrt tfc ùsaecss phrtecrs hmtavatacs (scc Thìcs A hed AA ge phocs 06 hed 01).

Tfc Maty ùdoctcd ==.: laiiage ge tfc gpcrhtage hed lhaetcehemc gj Jhar Rhrk

(scc Th ìc aiage phoc 01).

Tfc Dcphrtlcet gj Rhrk hed Pcmrchtage (RKP) hed tfc Gjjamc gj Muiturhi Hjjhars

(DMH) hrc rcspgesaìc jgr mgetrhmt gvcrsaoft / lgeatgraeo gj tfc 8: ùsaecss

phrtecrs (8= RKP / tfrcc DMH) hs jgiigws>

Dcphrtlcet gj Rhrk hed Pcmrchtage

Lhehoclcet. Ichsc hed Ssc Mgetrhmts

8. Dhiihs _aed ]ylpfgey, Aem.

0. Dhiihs ^ggigoamhi ]gmacty hed Dhiihs ^gg Lhehoclcet, Aem. (Jhar Rhrk

Hquhraul)

=. Jraceds gj Jhar Rhrk

4. Nhec Dguoihs Mfhptcr, Ehtagehi ]gmacty Dhuoftcrs gj tfc Hlcramhe

Pcvgiutage

3. Iavc Ehtage

:. ]thtc Jhar gj Tcxhs

?. Tcxhs Dasmgvcry Ohrdces


31/49

e uda t

Pcpgrt ge

udat gj

Jhar Rhrk

usaecss

Rhrtecrs Gvcrsaoft

]crvamc Mgetrhmts Jggd hed @cvcrhoc

6. Cd Mhlp`cii Mgemcssages Mglphey Aem. Mgttge @gwi Gid Laii Aee

hed tfc Mgiascul

1. Jacsth Cetcrprasc Mcetceeahi Fhii

82._cass Cetcrprasc Hutglg`aic @uaidaeo

Rhrkaeo ]cmuraty hed Gtfcr ]crvamcs

88.HMC Rhrkaeo Lhehoclcet Aem.

80.Hlcramhe Pcd Mrgss

8=. Rihtaeul Cvcet ]crvamcs

Gjjamc gj uiturhi jjhars

8. Dhiihs Fastgramhi ]gmacty Aem.

0. D]L Lhehoclcet Orgup Aem.

=. Jguedhtage jgr Hjramhe Hlcramhe Hrt

Tfc RKP as hisg rcspgesa ìc jgr lgeatgraeo tfc mgetrhmts jgr tfc jgiigwaeo jggt`hii

ohlcs pihycd ht tfc Mgttge @gwi>

8. TV/GS/]thtc Jhar gj Tcxhs/Maty Ohlc Juedaeo Horcclcet

0. Fchrt gj Dhiihs @gwi


32/49


Hudat

gj


Thìcs A, AA, hed AAA ge phocs 06 hed 01) sfgw tfc jaehemahi rcihtagesfap `ctwcce

tfc Maty hed chmf gj tfc Jhar Rhrk ùsaecss phrtecrs jgr JQ 028= tfrguof JQ 0283.

Th ìc A

Mgetrhmt Hlguets Rhylcets iae Kaed

tg

tfc Maty

Jrgl Jhar Rhrk @usaecss Rhrtecrs

Jasmhi Qchr

@usaecss Rhrtecr

028=

0284

0283

Tgthis

]thtc Jhar

gj

Tcxhs

Pcethi Jcc Ae Kaed Rhylcet)

8 =32 222 8 =32 222 8 =32 222

s

4 232 222

Lhrkctaeo Jcc-Rhad tg DMZ@

32 222 32 222 32 222

832.222

]uppgrt Muiturhi Jhmaiatacs hed Mgllueaty

832 222 832 222 832 222

432.222

Gutrchmf

Staiaty Pcalùrsclcet

4?? :82 468 81= 41: 483

8 433.086

Iavc Ehtage

Laealul Ouhrhetccd Pcethi =32.222

=32 222 =32 222

8.232 222

Rcrmcethoc Pcethi

?03 3=2 146 ?:? 334 18=

0.001 082

Hddat agehi Pcethi Rhad tg ]gutf Dhiihs 33 28= 3= 202

:0 3:2

8?2.31=

Cmgeglam Dcvcigplcet Jued)

Cd Mhlp`cii Mgemcssages¿ Hii

Igmhtages

828 0=2 =?4 ??0

81= 408

::1 40=

Jacsth Cetcrprascs, Aem.

8=: ?30 01 :6: 0? 83:

81=.314

_cass Cetcrprascs

1: =84 820 6?1

84= 8=0

=40.=03

Rihtaeul Cvcet ]crvamcs

810 84: 080 148

8?4 183

362 220

Hmc Rhrkaeo

3=0 :=4 310 =13 44: 23: 8 3?8 263

Tgthi Pcvceucs

4 08? 001

4 :13 :3= = 116 3:6

0

188 432

]gurmcs> Mgetrhmts> Jhar Rhrk hed Mgllueaty ]crvamcs @usaecss Gjjamc; hed, Mguemai Pcsgiutages

06


33/49

He udat Pcpgrt ge -

udat gj

Jhar

Rhrk usaecss Rhrtecrs

Gvcrsaoft

Th`ic AA

Maty Cxpcedaturcs ae ]uppgrt gj Jhar Rhrk @usaecss Rhrtecrs

Jasmhi

Qchr

usaecss Rhrtecr 0 8=

0 84 0 83

Tgthis

Dhiihs ^gg Lhehoclcet,

Aem. Jhar

32,101

8=2,682

8=8,046

=80,16?

Rhrk Hquhraul Geiy)

Tcxhs Dasmgvcry Ohrdces

13,6:0 13,6:0 13,6:0 06?,36:

Jraceds

gj Jhar Rhrk-@akc Pcethi

2

803,222 2 803,222

Rrgorhl

Heeuhi

Muiturhi Groheazhtages

Rrgorhl]crvamc Mgetrhmts

Jguedhtage jgr Hjramhe-Hlcramhe Hrt

886,606 826,606 882,486 =o6 .2?4

Dhiihs Fastgramhi

]gmacty

42,044 46,114 3=,861 840,40?

D]L

Lhehoclcet

Orgup, Aem. 2 2

012,222

012

X

Dhiihs _aed

]ylpfgey

Aem. 82,:16

03,446 06,312 :4 ,?=:

Tcxhs/GSJggt`hii Ohlc

8,222,222 8,222,222 8,222,222 =,222,222

Fchrt gj Dhiihs @gwi

422,222 422,222

422,222 8,022,222

Maty Cxpcedaturcs ae ]uppgrt gj

8,?8:,3:8

8,1=4,140

0,821,=2?

3,?:2,682

@usaecssRhrtecrs

]gurmcs> Mgetrhmts; Jhar Rhrk hedMgllueaty]crvamcs @usaecssGjjamc; hed, Mguemai Pcsgiutage

Th`ic

Maty Hpprgvcd @udoct ae ]uppgrt gj Jhar Rhrk

Jasmhi Qchr

usaecss Rhrtecr

Dcphrtlcet gj Rhrk hed

PcmrchtageHdgptcd

udoct-

Jhar Rhrk

Ocecrhi

ued

Hddatagehi

Pcsgurmcs

Maty Hpprgvcd @udoct ae ]uppgrt

gj har hrk

0 8=

6,:84,088

8,3?8,022

82,863,488

0 84

88,884,42?

8,=0?,:16

80,440,823

0 83

82,=18,:4=

3?=,41?

82,1:3,842

Tgthis

=2,802,0:8

=,4?0,=13

==,310,:3:

]gurmcs> Mgetrhmts; Jhar Rhrk hed Mgllueaty]crvamcs @usaecssGjjamc; hed, Mguemai Pcsgiutage

01


34/49

He

udat

P cp gr t ge -

udat

gj


@usaecss phrtecr mgetrhmts tg ichsc hed/gr lhehoc h luscul cvcet vceuc gr

mgemcssage hrch sthtc tfc Maty fhs tatic tg tfc prgpcrty hed hey alprgvclcets tg

tfc prgpcrty lhdc `y tfc ùsaecss phrtecr. Hey alprgvclcets rcquarc Maty

hpprgvhi `cjgrc `caeo lhdc. Tatic tg pcrsgehi prgpcrty sumf hs hrtajhmts hrtwgrk

hed cxfà ats hs wcii hs jureaturc hed jaxturcs hrc hisg hddrcsscd.

G`ncmtavc ]mgpc hed Lctfgdgigoy

Tfas hudat whs mgedumtcd uedcr hutfgraty gj tfc Maty Mfhrtcr Mfhptcr AV ]cmtage

= hed ae hmmgrdhemc watf tfc JQ 028: Hudat Rihe hpprgvcd `y tfc Maty Mguemai.

Tfc hudat g ǹcmtavc whs tg cvhiuhtc tfc jaehemahi gpcrhtagehi hed gtfcr rasks jgr

tfc lhngr ùsaecss phrtecrs gpcrhtaeo jhmaiatacs ht Jhar Rhrk hed tfc Maty s

gvcrsaoft/lgeatgraeo mgetrgis. Tfas hudat jgmuscd ge sax lhngr Jhar Rhrk ùsaecss

phrtecrs hed tfc hssgmahtcd gvcrsaoft/lgeatgraeo rcspgesà aiatacs prgvadcd `y tfc>

Dcphrtlcet

gj

Rhrk hed Pcmrchtage

8. Iavc Ehtage

0. ]thtc Jhar gj Tcxhs

=. Tcxhs Dasmgvcry Ohrdces

Gjjamc gj Muiturhi Hjjhars

8. Dhiihs Fastgramhi ]gmacty Aem.

0. D]L Lhehoclcet Orgup Aem.

=. Jguedhtage jgr Hjramhe-Hlcramhe Hrt

Tfc hudat smgpc aemiudcd lhehoclcet gpcrhtages jrgl JQ 028= tfrguof JQ 0283;

fgw v r

mcrthae gtfcr lhttcrs prgmcdurcs hed trheshmtages gutsadc tfht pcragd

wcrc rcvacwcd tg uedcrsthed hed vcrajy aejgrlhtage duraeo tfc hudat pcragd. Tfas

pcrjgrlhemc hudat whs mgedumtcd ae hmmgrdhemc watf ocecrhiiy hmmcptcd

ogvcrelcet hudataeo sthedhrds. Tfgsc sthedhrds rcquarc tfht wc pihe hed pcrjgrl

tfc hudat tg g t̀hae sujjamacet hpprgprahtc cvadcemc tg prgvadc h rchsgeh ìc `hsas

jgr gur jaedaeos hed mgemiusages `hscd ge gur hudat g ǹcmtavc. _c `ciacvc tfht tfc

cvadcemc g t̀haecd prgvadcs h rchsgeh ìc `hsas jgr gur jaedaeos hed mgemiusages

`hscd ge gur hudat g ǹcmtavc.


35/49

He udat Pcpgrt ge -

udat gj Jhar Rhrk

usaecss

Rhrtecrs Gvcrsaoft

Tg hmfacvc tfc hudat g ǹcmtavc, wc pcrjgrlcd tfc jgiigwaeo prgmcdurcs jgr tfc sax

lhngr Jhar Rhrk ùsaecss phrtecrs>

• G`thaecd hed rcvacwcd>

g Mgetrhmts tg adcetajy jaehemahi hed pcrjgrlhemc rcquarclcets

g

Hudatcd gr uehudatcd jaehemahi sthtclcets jgr tfc ihst tfrcc jasmhi gr

mhicedhr ychr ceds

g Ocecrhi icdocr trahi `hihemcs jgr tfc ihst tfrcc ychrs

g

Dgmulcethtage gj Egeprgjat 3 m = sthtus

g Jcdcrhi thx rctures Aetcrehi Pcvceuc ]crvamc Jgrl 112 jgr tfc ihst

tfrcc ychrs

• Rcrjgrlcd rhtag hehiyscs jgr tfc ihst tfrcc jasmhi gr mhicedhr ychr ceds scc

Hppcedax AAA

• ]urvcycd tfc ùsaecss phrtecrs rcohrdaeo trheshmtages, rcihtagesfaps,

hmtavatacs hed murrcet gr jgrlcr satuhtages tfht mguid aedamhtc h pgssaìc

aehàiaty tg juijaii tfc mgetrhmt rcquarclcets gr pihmc tfc Maty ae h

mglprglasaeo satuhtage scc Hppcedax AAA

• Tcstcd mhimuihtages gj phylcets tg tfc Maty jgr mgrrcmtecss

• Pcvacwcd aetcrehi mgetrgis tg cesurc hii hlguets rcquarcd tg `c aemiudcd ae

mhimuihtages gj phylcets tg tfc Maty wcrc aemiudcd ae tfc mhimuihtage

• Pcvacwcd tfc Tcxhs sthtc shics thx rctures jgr Iavc Ehtage tg cesurc tfc

hlguets rcquarcd tg `c aemiudcd ae mhimuihtages gj phylcets tg tfc Maty wcrc

rchsgehìc

• Aetcrvacwcd sthjj jrgl RKP hed DMH ge prgmcdurcs jgiigwcd hed cxtcet gj

mgetrhmt gvcrsaoft/lgeatgraeo jgr tfc Jhar Rhrk ùsaecss phrtecr mgetrhmts

• G`thaecd, rcvacwcd hed tcstcd hs hpprgprahtc tfc dgmulcets tfht

cvadcemcs RKP hed GMH gvcrsaoft/lgeatgraeo gj tfc Jhar Rhrk ùsaecss

phrtecr mgetrhmts


36/49

e

udat

P cpgr t ge -

udat gj

Jhar Rhrk

usaecss

Rhrtecrs Gvcrsaoft

ppcedax AAA

@usaecss Rhrtecrs Phtag Hehiyscs hed ]urvcy Pcqucst

Tfc sax lhngr Jhar Rhrk ùsaecss phrtecrs wcrc hskcd tg mglpictc hed rcture

Htthmflcets H hed @. Tfc rcspgescs higeo watf gtfcr hudat prgmcdurcs wcrc

uscd tg cvhiuhtc tfcar jaehemahi vah àiaty.

Maty

gj

Dhiihs

tthmflcet

H

Gjjamc gj tfc Maty

udatgr

udat

gj

usaecss Rhrtecr Gvcrsaoft

Phtag hed Trced ehiysas

Richsc prgvadc tfc jgiigwaeo jaehemahi rhtags jgr tfc ihst tfrcc jasmhi gr mhicedhr ychr

ceds `y cetcraeo tfc rhtags aetg tfc Cxmci sprchdsfcct tclpihtc htthmfcd tg tfc c

lhai watf tfc hudat egtajamhtage icttcr>

Jaehemahi

Phtags

Jaehemahi Phtags

Dcjaeatage

Rrcjcrrcd

Pcsuits7

Groheazhtages typamhiiy stravc tg lhaethae ht ichst 12

tg

862

dhys mhsf ge fhed. Lchsuraeo tfas ge h lgetfiy `hsas mhe

fcip pihe hddatagehi juedrhasaeo gr chrecd aemglc

gppgrtueatacs.

Gpcrhtaeo Mhsf Davadcd `y Phtag Dcjaeatage

Mhsf Cxpcescs

pcr

Dhy

Tfas rhtag lchsurcs tfc eul`cr gj dhys tfc groheazhtage

_atf Mhsf Cxpcescs pcr Dhy mhe gpcrhtc aj eg hddatagehi jueds wcrc rcmcavcd.

`caeo Gpcrhtaeo Cxpcescs icss

dcprcmahtage hed hlgrtazhtage, ae- _fht

rc

tfc Rrcjcrrcd Pcsuits7

kaed cxpcescs, hed ueusuhi ge

talc cxpcescs. Davadc tfc rcsuit

`y =:3).

1 Phtag dcjaeatages wcrc egt aemiudcd ae tfc dgmulcets scet tg tfc sax Jhar Rhrk ùsaecss phrtecrs, ùt hrc sfgwe fcrc tg

mihrajy wfy tfc rhtag whs aemiudcd ae tfc Gjjamc gj tfc Maty Hudatg s rask hsscsslcet.


37/49



Jaehemahi Phtags

Aevcstlcets Davadcd `y Tgthi

Hsscts

Jaehemahi Phtags Dcjaeatage

Rrcjcrrcd

Pcsuits

Phtag Dcjaeatage

Tfas rhtag lchsurcs tfc jaehemahi strceotf gj he

groheazhtage.

_fht Hrc tfc Rrcjcrrcd Pcsuits7

Tfc faofcr tfc rhtag, tfc `cttcr tfc h àiaty gj he groheazhtage

tg mgvcr dhy-tg-dhy, mhpathi cxpcedaturcs, hed uejgrcscce

cxpcescs .

Murrcet Hsscts Davadcd

Murrcet Iahàiatacs

Murrcet Phtag)

`y Phtag Dcjaeatage


groheazhtage. At sfgws tg wfht cxtcet he groheazhtage mhe

thkc mhrc gj ats sfgrt-tcrl iah àiatacs watf tfc mhsf hed mhsf

cquavhicets at gwes.


Tfc rhtag sfguid `c orchtcr tfhe gec. H rhtag orchtcr tfhe

gec lhy aedamhtc tfc h àiaty tg lcct sfgrt-tcrl g ìaohtages

hed up-mglaeo gpcrhtagehi cxpcescs.

Hocd Hmmguets Rhyhìc gvcr

Dhys Davadcd `yTgthi Hmmguets

Rhyhìc

Phtag Dcjaeatage


groheazhtage. At as h lchsurc gj he groheazhtage s h àiaty tg

phy vcedgrs ge h talciy `hsas.


Tfc igwcr tfc vhiuc tfc `cttcr. H faof vhiuc lhy aedamhtc

tfc groheazhtage fhs mhsf jigw prg ìcls.

Tgthi Dc`t Davadcd `y Tgthi Phtag Dcjaeatage

Hsscts

Tfas rhtag as he aedamhtgr gj jaehemahi icvcrhoc.


Tfc faofcr tfc rhtag, tfc faofcr tfc dcorcc gj icvcrhoc, hed

mgescqucetiy, jaehemahi rask.


38/49

He Hudat Pcpgrt ge


Jaehemahi Phtags

Tgthi Dc`t Davadcd

Sercstramtcd Ect Hsscts

Jaehemahi Phtags cjaea tage Rrcjcrrcd

Pcsuits

`y Phtag Dcjaeatage


groheazhtage At lchsurcs fgw lumf tfc groheazhtage as

rciyaeo ge juedaeo jrgl gtfcrs


Faofcr vhiucs jgr tfas rhtag alpiy h orchtcr rciahemc ge dc`t

jaehemaeo hed lhy alpiy h rcdumcd h àiaty tg mhrry hddatagehi

dc`t

Rcrmcethoc gj Chmf Aemglc Phtag Dcjaeatage

]gurmc tg

Tgthi Aemglc

Tfas rhtag aedamhtcs tfc davcrsaty hed lax gj aemglc sgurmcs


Tfc lgrc aemglc sgurmcs tfc `cttcr At as `cttcr tg fhvc

lgrc tfhe jgur aemglc sgurmcs watf eg gec sgurmc lgrc

tfhe ?3 pcrmcet

Chrecd Aemglc Davadcd `y Tgthi Phtag Dcjaeatage

Aemglc

Tfas rhtag lchsurcs tfc rcihtagesfap gj chrecd aemglc tg hii

aemglc


Groheazhtages watf h faofcr pcrmcethoc gj chrecd aemglc

tced tg fhvc lgrc hutgegly hed jicxa àiaty

Chrecd Aemglc Davadcd `y Tgthi Phtag Dcjaeatage

Cxpcescs

Tfas rhtag lchsurcs tfc cxtcet tg wfamf h egeprgjat mhe

mgvcr ats gpcrhtaeo cxpcescs tfrguof chrecd aemglc


H faof pcrmcethoc aedamhtcs he groheazhtage as lgrc scij-

sujjamacet


39/49

He Hudat Pcpgrt ge-


Jaehemahi Phtags

Rrgorhl ]crvamc Cxpcescs

Davadcd `y Tgthi Cxpcescs

Jaehemahi Phtags Dcjaeatage Rrcjcrrcd

Pcsuits

1

Phtag Dcjaeatage

Tfas rhtag lchsurcs tfc cxtcet tg wfamf he groheazhtage

spceds ats jueds jgr prgorhllaeo vcrsus juedrhasaeo gr

hdlaeastrhtavc juemtages.


H ocecrhi ruic gj tful` as tfht h egeprgjat sfguid fhvc

hpprgxalhtciy 62 pcrmcet prgorhl cxpcescs hed 02

pcrmcet ocecrhi hed juedrhasaeo cxpcescs.

Aemglc icss Cxpcescs Davadcd Phtag Dcjaeatage

`y Tgthi Cxpcescs

Tfas rhtag as h why tg dctcrlaec aj he groheazhtage as hddaeo

tg gr usaeo up ats ect hssct `hsc.


Zhiucs orchtcr tfhe gec aedamhtc he aemrchsc ae ect hsscts.

Juedrhasaeo Cxpcescs Davadcd Phtag Dcjaeatage

`y Mgetraùtages

Tfas rhtag aedamhtcs fgw lumf tfc groheazhtage spceds tg

ocecrhtc 8 ae mfhrathìc mgetraùtages.


Tfc igwcr tfc rhtag tfc `cttcr.

Orhets ogvcrelcet, jgued- Phtag Dcjaeatage

htages, hed gtfcr Davadcd `y

Tgthi Cxpcescs Tfas rhtag lchsurcs tfc usc gj orhet jueds rhascd jrgl

ogvcrelcets jguedhtages hed gtfcrs tg tgthi gvcrhii

hmtavatacs gj tfc egeprgjat groheazhtage.


Adchiiy tfc igwcr tfc pcrmcethoc gj tfc usc gj jueds rhascd

tfc `cttcr.


40/49



Jaehemahi Phtags

Mfacj Cxcmutavc Gjjamcr MCG

Mglpceshtage Davadcd `y Tgthi

Cxpcescs

Jaehemahi Phtags Dcjaeatage

Rrcjcrrcd

Pcsuits

1

Phtag Dcjaeatage

Tfcsc rhtags lchsurc tfc rchsgeh`icecss gj pcrsgeeci

mgsts.

]hihry hed _hoc Mgsts Davadcd _fht Hrc tfc Rrcjcrrcd Pcsuits7

`y Tgthi Cxpcescs

Igw vhiucs lhy aedamhtc h ihmk gjjueds hed h àiaty tg rcthae

thicetcd hed skaiicd pcrsgeeci. Faof vhiucs lhy aedamhtc h

ihmk gj mgllatlcet tg juijaiiaeo tfc groheazhtage s lassage.

@cecjat Mgsts phyrgii thxcs,

aesurhemc hed gtfcr `cecjats

Davadcd `y Tgthi Cxpcescs

@cecjat Mgsts phyrgii thxcs,

aesurhemc hed gtfcr `cecjats

Davadcd `y Tgthi ]hihry, _hocs

hed @cecjat Mgsts

Pcvceucs

pcr Juii Talc Phtag Dcjaeatage

Cquavhicet

Tfcsc rhtags lchsurc tfc cjjamacemy gj he groheazhtage s

Cxpcescs pcr

Juii

Talc

pcrsgeeci hed tfc hdcquhmy gj tfc groheazhtage s sthjjaeo

Cquavhicet icvcis.

uii Talc Cquavhicet JTC) as tfc

fgurs wgrkcd `y gec clpigycc ge

h juii-talc `hsas. Tfc mgemcpt as

uscd tg mgevcrt tfc fgurs wgrkcd

`y scvcrhi

phrt-talc

clpigyccs

aetg tfc fgurs wgrkcd `y juii-talc

clpigyccs).


Faof rcvceucs pcr JTC lhy aedamhtc h pgtcetahi

uedcrsthjjaeo satuhtage. Igw rcvceucs pcr JTC lhy

aedamhtc h pgtcetahi gvcrsthjjaeo satuhtage.

Faof cxpcescs pcr JTC lhy aedamhtc h ihmk gj juijaiiaeo he

groheazhtages lassage gr he uedcrsthjjaeo satuhtage

dcpcedaeo upge tfc ehturc gj tfc cxpcescs. Igw cxpcescs

pcr JTC lhy aedamhtc h pgtcetahi gvcrsthjjaeo satuhtage.

Tgthi ]hihry, _hocs hed @cecjat Phtag Dcjaeatage

Mgsts pcr Juii Talc Cquavhicet

Tfas rhtag lchsurcs tfc rchsgeh ìcecss gj tfc pcrsgeeci

mgsts.


Igw vhiucs lhy aedamhtc h ihmk gj jueds hed tfc h`aia ty tg

rcthae thicetcd hed skaiicd pcrsgeeci. Faof vhiucs lhy

aedamhtc h ihmk gj mgllatlcet tg juijaiiaeo tfc groheazhtage s

lassage.


41/49

He udat Pcpgrt ge -

udat gj

har Rhrk @usaecss Rhrtecrs Gvcrsaoft

Ae hddatage, pichsc prgvadc tfc sgurmc dgmulcet s uscd tg mhimuihtc chmf rhtag.

Seicss at as scij-cvadcet, hisg prgvadc dgmulcethtage gj tfc hmmguet s aemiudcd ae

chmf gj tfc rhtags mhimuihtcd. Pcmgemaic tfc sgurmc dgmulcet tg tfc hudatcd

jaehemahi sthtclcets. Egtc> Tfc purpgsc gj tfc rcmgemaiahtage as tg cesurc tfht tfc

sgurmc dgmulcet hmmguets wcrc hudatcd Tfcrcjgrc, tfc rcmgemaiahtage mhe `c ge

h faof icvci, sumf hs tgthi hsscts, iah`aiatacs, rcvceucs hed cxpcescs .

Richsc prgvadc h mgpy gj tfc trahi `hihemc jgr chmf gj tfc ihst tfrcc jasmhi ychrs hed

rcmgemaic at tg tfc hudatcd jaehemahi sthtclcets. Rrgvadc hey dgmulcethtage rchdaiy

hvhaih`ic tfht cxpihaes tfc typcs gj trheshmtages pgstcd tg chmf hmmguet.


42/49

He udat P cp gr t ge -

udat gj


Maty

gj

Dhiihs

tthmflcet

@

Gjjamc gj tfc M aty udatgr

udat gj @usaecss Rhrtecr Gvcrsaoft

]urvcy

ichsc prgvadc h

rcspgesc

tg

chmf

gj tfc jgiigwaeo rcqucsts jgr aejgrlhtage Aj tfc

rcqucstcd

aejgrlhtage

dgcsegthppiy aedamhtc sumf `ywrataeo

E H

hs tfc rcspgesc Ssc

tfc

_grd

jaic htthmfcd tg tfc c-lhai watf tfc hudat egtajamhtage icttcr tg

prcphrc

tfc

rcspgesc

Ssc hs lheyiaecshs

eccdcd

tg

prgvadc

tfc

rcqucstcd aejgrlhtage

Iast hed dcsmrà c hii>

8. Mgetaeocet iah`aiatacs. H mgetaeocet iah àiaty as catfcr h pgssa ìc g ìaohtage

hrasaeo jrgl phst cvcets hed dcpcedcet ge juturc cvcets egt uedcr tfc

groheazhtage s mgetrgi, gr h prcscet g`iaohtage tfht mheegt `c lchsurcd gr

sctticlcet as egt prg`h ìc.

0. Pcihtcd p hr ty t rh es hm tag es . H rcihtcd phrty trheshmtage as h dchi gr

hrrheoclcet `ctwcce tfc groheazhtage hed hegtfcr phrty wfg fhs h spcmahi

rcihtagesfap watf tfc groheazhtage, sumf hs h `ghrd lcl`cr gr cxcmutavc

lhehoclcet gj tfc groheazhtage gr gec gr lgrc gj h `ghrd lcl`cr s gr

cxcmutavc lhehoclcet s jhlaiy lcl`crs wfg mgetrhmt watf tfc

groheazhtage tg prgvadc oggds gr scrvamcs tg tfc groheazhtage. Hisg, he cetaty

mgetrgiicd `y tfc groheazhtage tfht prgvadcs oggds gr scrvamcs tg tfc

groheazhtage wguid `c h rcihtcd phrty trheshmtage.

Iast tfc jgiigwaeo>

8.

ii jhlaiy

lcl`crs gj tfc @gh rd

gr

cxcmutavc lhehoclcet tfht

wgrk

ht tfc groheazhtage. Aemiudc tfc jhlaiy lcl`cr s pgsatage tatic hed ychrs gj

clpigylcet ht tfc groheazhtage.

0. ii kcy clpigyccs wfg pcrjgrl tfc mgetrhmtcd scrvamcs aemiudc ychrs

gj cxpcracemc wgrkaeo ge tfc mgetrhmt). H kcy clpigycc as sglcgec wfg

fhs h spcmajam cxpcrtasc gr icvci gj kegwicdoc h`gut tfc groheazhtage s

gpcrhtages rcihtcd tg tfc mgetrhmt watf tfc Maty wfg wguid `c dajjamuit tg

rcpihmc hed staii hmfacvc tfc shlc icvci gj scrvamc ae tfc sfgrt tcrl.


43/49


Hudat


=.

Hi i

kcy clpigyccs

wfg

pcrjgrl juedrhasaeo ( aemiudc ychrs gj

cxpcracemc). H kcy juedrhasaeo clpigycc as gec wfg as rcspgesà ic jgr gvcr

02 pcrmcet (02 ) gj tfc jueds rhascd gr fhs h icvci gj kegwicdoc h`gut tfc

groheazhtage s juedrhasaeo gpcrhtages, wfg wguid `c dajjamuit tg rcpihmc, hed

staii hmfacvc tfc shlc icvci gj mgetrà utages ae tfc sfgrt tcrl.

4. Hii su` mgetrhmtgrs hed laegraty gwecd `usaecsscs uscd.

3.

Hii

phylcets lhdc tg tfc Maty j rgl tfc groheazhtage hed

hlguets

rcmcavcd jrgl tfc Maty `y tfc groheazhtage gvcr tfc ihst tfrcc Maty

jasmhi ychrs (Gmtg`cr 8 0280 tfrguof ]cptcl`cr =2,0283.

Pcspged tg tfc jgiigwaeo>

8. As tfcrc h jgrlhi

summcssage

pihe

jg r

hey kcy clpigyccs hed

lhehoclcet7 Aj sg, pichsc dcsmrà c tfc summcssage pihe.

0. Dcsmra`c fgw tfc groheazhtage trhmks hed lhehocs hii Maty gwecd

prgpcrty.

=. Rrgvadc h sci j-hsscsslcet gj fgw tfc groheazht age fhs lct chmf gj

tfc groheazhtage s mgetrhmt rcspgesa`aiatacs.


44/49

He udat Pcpgr t ge

udat gj


Lhngr getra`utgrs tg Tfas Pcpgrt

Pgry

N

Ohatcr MRH Rrgncmt Lhehocr

Heyh ]thoc`cro MAH MJC Hudatgr

Mhrgi H. ]latf MRH MAH MJC MJJ Jarst Hssasthet Maty Hudatgr

Tfcrcsh H. Fhlpdce MR Xuhiaty Mgetrgi Lhehocr

ppcedax AZ

4


45/49

He

udat

Pcpgrt ge -

udat


ppcedax

Z

Lhehoclcet s Pcspgesc

Lclgrhedul

PCMCAZCD

LHQ

: :

Xty

Hudatgr s

glmc MATQGJ

DHIIH]

DHTA

Lhy 80 028:

TG>

Mrhao D. Kaetge, Maty Hudatgr

sucNCMT> Pcspgesc tg Hudat Pcpgrt>

Hudat gj Jhar Rhra @usaecss Rhrteci 3Gvcrsaoft

Tfc hmtages hed alpiclcethtage dhtcs Aeducicd ae gur rcspgescs `cigw hiigw jgr tfc

murrcet uemcrthaety gvcr RKP hed GMH s dcphrtlcet gpcrhtages hed tfcar pihmc watfae

pgssa ìc mfheocs tg tfc Jhar Rhra ùsaecss phrtecr ogvcrehemc. Tfcy hisg hSgw jgr tfc

juii alpiclcethtage, dgmulcetht age hed tcstaeo gj tfc vhegus heeuhi lgeatgr aeo

prgmcsscs.

Alpiclcethtage ge

hii

tfcsc rcmgllcedhtages waii `coae hs sgge hs pgssa ìc, hed wc

cxpcmt tg fhvc tfc aeiiahi pgiamacs hed prgmcdurcs dcvcigpcd `y

80/=8/8:

Tfc jaehi

Lhrmf =8 0286 alpiclcethtage dhtc iAjjgrds tfc dcphrtlcets tfc cetarc mhicedhr ychr

028? tg lgeatgr hed tcst tfc prgmcsscs (c.o. heeuhi rcvacwgj mgetrhmt mglpiahemc). hed

12 dhys ae 0286 tg cvhiuhtc hed rcpgrt

Gur rcspgescs tg tfc hudat rcpgrtrcmgllcedhtages hrchs jgiigws>

Pcmgllcedhtage

A

_c rcmgllced tfc Darcmtgr

gj

GMH Alpiclcet prgmcdurcs tg lgrc migsciy lgeatgr tfc

jiehemici vahàiatyjgr DF],D]L, hed JHHH.

Lhehoclcet

Pcspgesc / Mgrrcmtavc Hmtage Rihe

Horcc

Dashorcc

2

_faic tfcrc hrc eg spcmaj am `cemflhri s jgr jaehemahi vah à ia ty ae tfc igeo-Acrl usc

horcclcets,

tfc Gjjamc gj

Muiturhi Hjjhars horccs watf tfas rcmgllcedhtage hed waii

alpiclcet prgmcdurcs ecmcsshry tg hpprgprthtciy lgeatgr, dgmulcet hed rcpgrt ge tfc

jaehemahi sthtusgj gur phrtecr groheazhtages.

Alpiclcethtage Ght

Lhrmf

=8 0286

Pcspgesaìc Lhehocr

@usaecss Lhehocr

Dhiihs, tfc Matytfht _grks> Davcrsc, Zà rhet

hed

Rrgorcssavc.

Rhoc 8 283

48


46/49

He udatPcpgr t ge -

udatgj


Pcmgllcedhtage AA

_c rcmgllced tfc Darcmtgrs gj RKP hed GMH dcvcigp hed alpiclcet jgrlhi (wrattce,

hpprgvcd, hed dhtcd) mgetrhmt gvcrsaoft lgeatgraeo pgiamacs hed prgmcdurcs.

LhehoclcetPcspgesc

Mgrrcmtavc

Hmtage Rihe

Horcc

Dashorcc 2

RKP hed

D

wai i rcvasc tfcar murrcet mgetrhmt gvcrsaoft/lgeatgr aeo pgi amacs hed

prgmcdurcs aetg jgrlhi (wrattce, hpprgvcd. hed dhtcd) prgmcdurcs ogvclieo mgetrhmt

gvcrsaoft hed lgeatgraeo hed tfcsc waii mgejgrl tg hppiamh ìc Hdlaeastrhtavc Darcmtavc 4

23.

Tfc Maty's @usaecss Dcvcigplcet ced Rrgmurclcet ]crvamcs ;s Ae tfc jaehi sthocs gj

dcvcigpaeo h Mgetrhmt Lhehoclcet Lheuhi jgr tfc Maty gj Dhiihs tfht waii fcip csthìasf

prgmcdurcs tg ceh ìc

Maty clpigyccs

tg

cjjamacetiy lhehoc mgetrhmts hed fhvc h

michr uedcrsthedaeo gj tfcar rgic hed rcspgesa àiatacs.

Alpiclcethtage

Dhtc

Lhrmf =8. 0286

PcspgesAìc

Lhehocr

DMH - @usaecss Lhehocr

RKP - Jhar Rhrk ]ceagr Hmmguethet hed ]r.

Rhra

Lhehocr gj ]pcmahi ]crvamcs

Pcmgllcedhtage AAA

_c rcmgllced tfc Darcmtgr gj DMH dcvcigp wrattce prgmcdurcs tg cesurc mgetrhmts hrc

talciy rcecwcd hed prgpcriy cxcmutcd ae hmmgrdhemc watf HD 4-23.

Lhehoclcet Pcspgesc

Mgrrcmtavc

mtAgeRihe

Horcc

Dashorcc

2

DMH horccs watf tfas rcmgllcedhSge hed waii dcvcigp wrattce prgmcdurcs tg cesurc

mgetrhmts hrc talciy rjiiecwcd hed prgpcriy cxcmutcd Ae hmmgrdhemc watf HD

4 23.

Alpiclcethtage

Dhtc

Lhrmf =8 0286

Pcspgesaìc Lhehocr

@usaecss Lhehohr

Dhihs, tfcMatytfha _grks> Davcrsc Za`rhethedRrgorcssavc,'

qii^g

40


47/49

He udat Pcpgrt ge -

udat gj


Pcmgllcedht age AZ

_c rcmgllced tfc Darcmtgrs gj RKP hed DMH csth̀ iasf prgmcdurc tg cesurc tfht hii

kcy mgetrhmt rcquarclcets

hrc

lgeatgrcd hed hrc ae m glpiahem c watf tfc m getrhm t

rcquarclcets.

Lhehocl.et Pchpgehc Mgrrcmtavc Hmtage Rihe

Horcc as orcc 2

_faic RKP hed

D

fhvh prcvagusiy dai aoceSy wgrkiid watf phrtecr groheazhtages

lgeatgr hed mgrrcmt mglpiahemc Assucs, RKP hed DMH horcc watf tfas rcmgllhedhiige

hed waii rcvasc tfcar murrcet mgeirhct gvcrsaoft/lgeatgraeo pgiamacs hed prgM idurcs Aetg

jgrlhi (wra ttce, hpprgvcd, hed dhtcd) prgmcdurcs ogvclaeo mgetrhmt gvcrs aoft hed

lgeatgraeo hed tfii]c waii mgejgrl tg hppiamhìc Hdlaeastrhtavc Darcmtavc

4 23 .

Tfc

Maty's @usaecss Dcvcigplcet hed Rrgmurclcet

]iirvimcs As

Aetfc jaehi sthocs oj

dcvcigpaeo h MgetrhmtLhehoclcet Lheuhi jgr tfc Maty gj Dhiihs tfht wai i fcip csth̀ iasf

prgmcdurcs tgheh̀ ih hii Matyclpigychs tg hjjamicetiy lhehoc mgetrhmts hed fhvc h

michr uedci]thedieo gj tfcar

rgic

hed rcspgesaàiatacs.

Alpiclcethtage

Dhtc

Lhrmf

=8 0286

Pcspgehiìc Lhehocr

GMH - @usaecss Lhehocr

RKP - Jhar Rhrk

sceagr

Hmmguethet hed ]r. Rhrk Lhehocr gj ]pcmahi 3crvaMt is

Pcmgllcedhtage

Z

_c rcmgllced tfc Darcmtgr gj RKP wgrks w t tfc Maty Httglcy's

Gjjamc

hed tfc ]thtc

Jhar tgdcvcigp hed horcc ge h mgetrhmt dcjaeai ige tfht assujjamacetiy michr tg hiigw RKP tg

vcra jy tfht tfc ]thtc Jhar

As

usaeo hii hvhaih̀ ic cxmcss rcvceucs ge lhngr lhaetcehemc

hed mhpathi cxpcedaturcs hs rcquarcd `y tfc mgeirhmt.

Lhehoclcet

P pgii

Mgrrcmtavc Hmtage Rihe

fair park audit

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