਷িણ৷भઉம੍௸ઐહসহ঵भৰ઱‫ق‬ਔৄ਀ં‫؞‬૪઼ਏ੷‫ك‬਷ણઐહসহ঵भ໪ਏਫ਼ਪभ੥ટਏ੷घॊ
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134੏5200ਐ৞ (੐తসપ)27੏7984ਐ৞(ూବসપ)9਷িણ৷भઉம੍௸ઐહস‫ق‬਷ણઐહস‫ك‬म‫ؚ‬਌୫৷৪॑੿હऐखऩः਷িपउःथ‫ؚ‬်‫ؚ‬প໼ಉभਅറ੿੟ಉ‫ق‬ৌ଴੿੟‫॑ك‬েਓघॊ஗঵঻‫ق‬ઐહৌ଴஗঵঻‫ك‬पৌखथઐહ ‫ن‬ઐહપٙ ઐહ౐੼¼ઐહৌ଴਷িभએ஋‫ه‬

9਷ഏभ੿હऐ॑ষअऒधऋ൑୔ऩ஗৉मઐહৌ଴਷িऊै௾ऎ

9ৌ଴੿੟पणःथम‫ેؚ‬ীऩઽ୤ऋ੭ैोॊेअपেਓघॊऒधऋਉಋ

9ిજऩ੿હऐ‫ؚ‬ෝသଵ৶‫ؚ‬ઽᄥಉ‫ిق‬જऩেਓ‫ك‬ऋৰ઱औोथःऩः૭ચਙऋৈःधਖ਼૵घॊৃ়पम‫ؚ‬ઽ୤નੳ॑ষः‫ؚ‬ઽ୤ऋৼਊங২଩ःৃ়पमઐહৌ଴धखऩः‫ق‬ઽ୤଩ৣ৶૓છद়৶৓ऩ৶૓ऋનੳदऌोयઐહ૭ચ‫ك‬9়৶৓ऩ৶૓ऋનੳऔोञৃ়दु‫ؚ‬โফਓपउःथઽ୤ऋৼਊங২଩ऎऩॊउजोऋँॊधऌपम‫ؚ‬৉্஗৆ଂশಉम‫ؚ‬ਊჾઐહৌ଴஗঵঻प ৌखथโফਓਰఋभেਓप਱ऐथ੝ఒ੐଑॑ધછपेॉষअ9ୱ഼઱ਝऋँॉ‫ؚ‬ৰସ৓प਷ഏभ੿હऐ॑ষअऒधम൑୔दँॊधઅइैोॊ਷িपઐહ‫ق‬భस1,547ઐહৌ଴஗঵঻‫ؚ‬ઐહપੑ7035ਐ৞‫ك‬9ৌ଴੿੟भেਓৰౚृઽ୤॑པ඼खऩःऽऽઐહಉ‫ق‬భस10,747ઐહৌ଴஗঵঻‫ؚ‬ઐહપੑ100੏9743ਐ৞‫ك‬9ৰ੠भઽ୤प੦तःञ৒୤৓ऩ্১पेॉઽ୤નੳ॑ষढथउैङ‫ؚ‬ઽ୤ऋৼਊங২଩ऎऩढथःञऋ‫ؚ‬ిજऩেਓऋষॎोथःॊधखथઐહ‫ق‬భस3,177ઐહৌ଴஗঵঻‫ؚ‬ઐહપੑ40੏0504ਐ৞‫ك‬9ઽ୤଩ৣपબॊਏ౤ऋ়৶৓ऩ৶૓पेॊुभदँॊभऊઑଝभँॊ৔ઍ॑அिઽ୤଩ৣ৶૓છऋৄਭऐैोॊऩनखथउॉ‫ؚ‬ઽ୤଩ৣ৶૓છभનੳृ৉্஗৆ଂশಉपेॊ੝ఒ੐଑भலੌाऋેীपਃચखथउैङ‫ؚ‬ৌ଴੿੟भઽ୤ੜਸप਱ऐञ੝ఒऋ௕ैोपऎः૾ய‫ق‬ઐહપੑ27੏7984ਐ৞‫ك‬9ઐહৌ଴਷িभ෇೧पणःथ‫ؚ‬ৰସ৓प਷ഏभ੿હऐ॑ষअऒधऋ൑୔ऩ஗৉दँॊऊनअऊ॑
ਖ਼૵दऌॊेअप੦૆॑৒ीॊऒध

9ৰౚਾઔછभનੳછథपणःथम‫ؚ‬ઽ୤ऋ੶ൗऔोथःॊછథಉ॑઀লखྼम৳ଵऔचॊऩनखथ
ઽ୤॑པ඼दऌॊेअपघॊऒध ऩन9༩મ੿੟‫ؚ‬WCS৷ഏ‫ق‬ৰधቆ୴॑঳৬৓पઽඃख‫ؚ‬໚෷৅ᇪऔचञ༩મ‫ك‬ಉभৌ଴੿੟पणःथ‫ؚ‬ணடછథभ਄ॉऽधी॑ষअ৉ୠ஗঵ગেੈ৮ভपउःथ‫ؚ‬ৰ੠भઽ୤प੦तःञ৒୤৓ऩઽ୤નੳ॑ষअऒधऋदऌॊेअपघॊऒध

9ઽ୤଩ৣ৶૓છभનੳ্১ृ৉্஗৆ଂশಉपेॊ੝ఒ੐଑॑ৰ઱घॊৃ়भ੦૆ಉ॑఻৬৓प৒ीथ
ऒोैभலੌाऋેীपਃચघॊेअपघॊऒधृਠষ਑২भઈ৷भৄઉख॑ਫ਼ୈघॊऒधपेॉ‫ؚ‬ৌ଴੿੟भઽ୤ੜਸप਱ऐञ੝ఒऋ௕ैोृघऎऩॊेअऩ্ੁ॑൥ङॊऒध

Board of Audit of Japanমৱમम਀ਠ॑঳৖ලറ৲ಉखथःॊञी‫ؚ‬ถ಍मഥਮ4ফ২ৠ઴ਫ਼ਪਾઔpp.289-297॑૞ස਷িણ৷भઉம੍௸ઐહসহ঵भৰ઱‫ق‬ਔৄ਀ં‫؞‬૪઼ਏ੷‫ك‬਷ણઐહসभ໪ਏ

• ઐહપٙ ઐહ౐੼¼ઐહৌ଴਷িभએ஋ ‫ق‬਷ഏभ੿હऐ॑ষअऒधऋ൑୔ऩ஗৉मઐહৌ଴਷িऊै௾ऎ‫ك‬• ৌ଴੿੟पणःथम‫ેؚ‬ীऩઽ୤ऋ੭ैोॊेअपেਓघॊऒधऋਉಋ• ిજऩ੿હऐ‫ؚ‬ෝသଵ৶‫ؚ‬ઽᄥಉ‫ిق‬જऩেਓ‫ك‬ऋৰ઱औोथःऩः૭ચਙऋৈःधਖ਼૵घॊৃ়पम‫ؚ‬ઽ୤નੳ॑ষः‫ؚ‬ઽ୤ऋৼਊங২଩ःৃ়पमઐહৌ଴धखऩः‫ق‬ઽ୤଩ৣ৶૓છद়৶৓ऩ৶૓ऋનੳदऌोयઐહ૭ચ‫ك‬• ়৶৓ऩ৶૓ऋનੳऔोञৃ়दु‫ؚ‬โফਓपउःथઽ୤ऋৼਊங২଩ऎऩॊउजोऋँॊधऌपम‫ؚ‬৉্஗৆ଂশಉम‫ؚ‬ਊჾઐહৌ଴஗঵঻पৌखथโফਓਰఋभেਓप਱ऐथ੝ఒ੐଑॑ધછपेॉষअ

ਫ਼ਪभ੥ટ‫ ڭ‬ৰସ৓प਷ഏभ੿હऐ॑ষअऒधऋ൑୔ऩ஗৉पৌखथ਷ણઐહসऋઐહऔोथःॊহଙ
বಛଓஃসಉपेॉਝ઼ಉऔोञୱ഼઱ਝम঳৒਋৑૪ীऋ਑଒
ৰ઱ਏഹपम౎भবಛଓஃসಉपेॉୱ഼઱ਝऋਝ઼ಉऔोथःॊৃ়प
બॊਖ਼૵੦૆ऋ৒ीैोथःऩः

భस1,547ઐહৌ଴஗঵঻‫ؚ‬
ઐહપੑ7035ਐ৞पणःथ‫ؚ‬э ૪ীऋ਑଒औोॊୱ഼઱ਝऋँॊ஗৉म‫ؚ‬ৰସ৓प਷ഏ
भ੿હऐ॑ষअऒधम൑୔
दँॊभपઐહ

ୱ഼઱ਝ኶ᄪ৷਷୹ஔਝ૟

ਫ਼ਪभ੥ટ‫ ڮ‬ৌ଴੿੟पબॊৰౚਾઔછभનੳಉऋిજपৰ઱औोथःऩःহଙ
ৰ઱ਏഹदम‫ؚ‬ৰౚਾઔછभનੳછథधखथ‫ؚ‬ৌ଴੿੟ओधपਊফਓभল෰‫୿؞‬ਲ਼ీ৺છभ୼ख఺ल
୿ਲ਼஫௠भ୼खಉ॑ணடછథभ਄ॉऽधी॑ষअ৉ୠ஗঵ગেੈ৮ভ‫ੈق‬৮ভ‫ك‬प઀লघॊऒधपऩढथःॊৰ઱ਏഹपम‫ؚ‬‫؞‬ৰౚਾઔછभનੳછథभ੶ൗ৔ઍपणःथ‫ؚ‬৒ीैोथःऩः‫؞‬༩મ੿੟ಉ॑ঽੇਹ৷घॊৃ়भ
નੳછథपणःथ‫ؚ‬৒ीैोथ
ःऩः
Copyright©2023஗௔਷ਓম੄
134੏5200ਐ৞ (੐తসપ)27੏7984ਐ৞(ూବসપ)Board of Audit of Japan

భस10,747ઐહৌ଴஗঵঻‫ؚ‬ઐહપੑ100੏9743ਐ৞पणःथ‫ؚ‬э ৌ଴੿੟भেਓৰౚृઽ୤॑པ඼खऩःऽऽઐહ‫؞‬નੳછథभ৔ઍऋઽ୤॑པ඼दऌॊुभपऩढथःऩः‫؞‬ঽੇਹ৷खञৃ়पનੳછథ॑઀লखथःऩः ऩनэ ઽ୤भ༜ਊਙपणःथેীऩનੳ॑ষॎऩःऽऽઐહ‫؞‬ঽੇਹ৷खञৃ়भৰౚਾઔછभનੳછథप੶ൗऔोञઽ୤ऋৰ੠भઽ୤प੦तःथःॊभऊઑଝਏ੷घॊ૪઼ઐહৌ଴਷িभ෇೧पणःथ‫ؚ‬ৰସ৓प਷ഏभ੿હऐ॑ষअऒधऋ൑୔ऩ஗৉दँॊऊनअऊ॑ਖ਼૵दऌॊेअप੦૆॑৒ीॊऒधਏ੷घॊ૪઼ৰౚਾઔછभનੳછథपणःथम‫ؚ‬ઽ୤ऋ੶ൗऔोथःॊછథಉ॑઀লखྼम৳ଵऔचॊऩनखथઽ୤॑པ඼दऌॊेअपघॊऒध ऩनমৱમम਀ਠ॑঳৖ලറ৲ಉखथःॊञी‫ؚ‬ถ಍मഥਮ4ফ২ৠ઴ਫ਼ਪਾઔpp.289-297॑૞ස਷িણ৷भઉம੍௸ઐહসহ঵भৰ઱‫ق‬ਔৄ਀ં‫؞‬૪઼ਏ੷‫ك‬ਫ਼ਪभ੥ટ‫ گ‬ઽ୤નੳऋిજपৰ઱औोथःऩःহଙ
ৌ଴੿੟ऋ༩મ੿੟‫ؚ‬WCS৷ഏಉभৃ়म‫ؚ‬૑ङखुৰ੠भઽ୤प
੦तःञ৒୤৓ऩ্১पेॉઽ୤નੳ॑ষअऒधपमऩढथःऩः

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134੏5200ਐ৞ (੐తসપ)27੏7984ਐ৞(ూବসપ)ਏ੷घॊ૪઼

ৰ੠भઽ୤प੦तःञ৒୤৓ऩ্১पेॉઽ୤નੳ
䋻 భस3,177ઐહৌ଴஗঵঻‫ؚ‬ઐહપੑ40੏0504ਐ৞
पणःथ‫౐ؚ‬ઽऋ੺ວऺৃभ਴಑౐ઽभ2ীभ1౞௥धऩढथःॊऩन‫ؚ‬ઽ୤ऋৼਊங২଩ऎऩढथःञभप‫ؚ‬ిજऩেਓऋষॎोथःॊधखथઐહ

༩મ੿੟‫ؚ‬WCS৷ഏಉभৌ଴੿੟पणःथ‫ؚ‬ੈ৮ভपउःथ‫ؚ‬ৰ੠भઽ୤प੦तःञ
৒୤৓ऩઽ୤નੳ॑ষअऒधऋदऌॊेअपघॊऒध

ਫ਼ਪभ੥ટ‫ ڰ‬ઽ୤଩ৣ৶૓છभનੳृ৉্஗৆ଂশಉपेॊ੝ఒ੐଑भலੌाऋેীपਃચखथउैङ‫ં਀ ؚ‬घॊਔৄৌ଴੿੟भઽ୤ੜਸप਱ऐञ੝ఒऋ௕ैोपऎः૾யधऩढथःॊহଙઽ୤଩ৣ৶૓છभનੳ্১ृ‫؞‬ઽ୤଩ৣ৶૓છप੶ൗऔोञઽ୤଩ৣपબॊਏ౤॑નੳ
৉্஗৆ଂশಉपेॊэ 955੯पणःथ‫ؚ‬ঽே಼૩ऩनभਂ૭ಿৡऩਏ౤ઽ୤଩ৣ৶૓છ॑઀লघोय‫ؚ‬੝ఒ੐଑॑ৰ઱घॊ‫়ق‬৶৓ऩ৶૓‫ك‬ऊઑଝभँॊ৔ઍ॑அिुभधऩढथजभऺध॒नऋ়৶৓ऩ৶૓ऋँॊৃ়भ੦૆ಉ॑఻৬৓पःञभपઐહস॑ઐહ‫ق‬3,130੯पಚीॊસ়99.8٫‫ك‬धखथ৒ीथऒोैभலੌाऋ‫ك୻ق‬஗঵ુੋपਸোखथःॊभपணட॑ষढथःऩःેীपਃચघॊेअप਷ણઐહসऋઐહऔोथःॊ૾யి਋भ੿঵ृ૑ਏऩଆ௾ऋऩऔोथःऩः ऩनघॊऒधृ‫ؚ‬э ઽ୤ੜਸप਱ऐञ੝ఒऋ௕ैोपऎः૾யਠষ਑২भઈ৷भৄઉख
॑ਫ਼ୈघॊऒधपेॉ‫ؚ‬
ઐહપੑ27੏7984ਐ৞ઐહપੑ27੏7984ਐ৞ઐહৌ଴஗঵঻पउःथ੝ఒ੐଑भৰ઱૾ய॑નੳৌ଴੿੟भઽ୤ੜਸप੝ఒ੐଑॑ৰ઱घॊ੦૆धऔोथःॊэ ৊঳भৌ଴੿੟द6ফ৴ਢखथઽ୤଩ৣ৶૓છ॑
਱ऐञ੝ఒऋ௕ैोَโফਓपउःथઽ୤ऋৼਊங২઀লಉ‫ؚ‬భस730ઐહৌ଴஗঵঻पणःथ‫ؚ‬ृघऎऩॊेअऩ্ੁ॑โফਓपउःथुઽ୤ऋৼਊங২଩ऎऩॊउजोऋँॊ଩ऎऩॊउजोऋँॊৃ়ُपणःथ‫ؚ‬൥ङॊऒध఻৬৓ऩ੦૆म৒ीैोथःऩः

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Board of Audit of Japan૾யधऩढथःञभपৰ઱औोङэ ઽ୤ੜਸप਱ऐञ੝ఒऋ௕ैोपऎः૾ய
মৱમम਀ਠ॑঳৖ලറ৲ಉखथःॊञी‫ؚ‬ถ಍मഥਮ4ফ২ৠ઴ਫ਼ਪਾઔpp.289-297॑૞ස