audit report - rcacp [final]

7/30/2019 Audit Report - Rcacp [Final]

1/23

EXMICIR@G @XNI^IMK ZHRAZ^

CI^Y AL ZA@MADH

Zhkiam`g Chm~hz laz @mie`g

Cam~zag , Rza~hc~iam

Ma|hejhz 0>' :20:

Zhraz~ Mxejhz? 03226

@xni~ Rg`m Mxejhz? 0:>20

Exmicir`g @xni~imk Nhr`z~ehm~

Cf`z~hzhn 09;>

Zhraz~s `~{{{-za`madh|`-ka|

Rfamh 8>2-683-:>Lz`xn' [`s~h' `mn @jxsh Fa~gimh 666-:38-0;:8
http://www.roanokeva.gov/http://www.roanokeva.gov/http://www.roanokeva.gov/http://www.roanokeva.gov/


2/23


3/23

^@JGH AL CAM^HM^S

J`cdkzaxmn ----------------------------------------------------------------------------------------------------- 0

Scarh -------------------------------------------------------------------------------------------------------------- :

Eh~fanagaky ---------------------------------------------------------------------------------------------------- :

Ajohc~i|h 0 Nisjxzshehm~s mn Cas~ @ggac`~iam -------------------------------------------- 3

Ajohc~i|h : Czhni~ C`zns ------------------------------------------------------------------------------- >

Ajohc~i|h 3 F\@C `mn Zhg`~hn Shz|ichs ----------------------------------------------------- 8

Ajohc~i|h > Carihz Hvrhmshs ------------------------------------------------------------------------

AJOCHCÎ\H :? CZHNI^ C@ZNS

Ajohc~i|h? â nh~hzeimh il rzachsshs laz czhni~ c`zns rxzcf`shs {hzh `nhpx`~h ~a hmsxzh rxzcf`shs{hzh `rrzarzi`~h' cazzhc~gy `ccaxm~hn laz' `mn rìn jy ~fh azk`mi`~iam zhchi|imk ~fh jhmhli~-

Scarh? @CS eam~fgy czhni~ c`zn s~`~hehm~s laz ~fh eam~fs Oxgy :202 ~fzaxkf Oxgy :20:-

Camcgxsiam? Rzachsshs laz czhni~ c`zn rxzcf`shs caxgn f`|h jhhm s~zhmk~fhmhn ~a eazh zh`sam`jgyhmsxzh rxzcf`shs {hzh `rrzarzi`~h' cazzhc~gy `ccaxm~hn laz' `mn rìn jy ~fh azk`mi`~iam zhchi|imk ~fhjhmhli~-

Ajshz|`~iams?

0- Im eas~ c`shs' czhni~ c`zn zhchir~s nin ma~ f`|h `nhpx`~h ma~`~iams ~a nh~hzeimh {fa zhchi|hn ~fhkaans az shz|ichs az ~fh rxzrash al ~fh rxzcf`sh-

:- ^fh eam~fgy czhni~ c zn s~`~hehm~s laz @CS {hzh ma~ rza|inhn ~a ~fh Nizhc~az al Sfhg~hz Arhz`~iams~a zh|ih{' rzh|hm~imk ~fh Nizhc~az lzae hllhc~i|hgy eami~azimk @CS rxzcf`shs laz `rrzarzi`~hmhss`mn `ccxz`cy-

3- ^fh Nhchejhz :200 czhni~ c`zn s~ ~hehm~ {`s lighn {i~fax~ ~fh `ssaci`~hn zhchir~s-

>- Sh|hz`g zhchir~s imcgxnhn s`ghs ~`v ~f`~ sfaxgn ma~ f`|h jhhm cf`zkhn ~a ` mam%rzali~ azka|hzmehm~ `khmcy-

8- Rxzcf`shs ~a~`gimk .0>: nxzimk ~fh Oxmh :20: Nhzhcfa h|hm~ {hzh hzzamhaxsgy `ssxehn ~a jh laz@CS {fhm rzachsshn jy Lim`mch-

Zhcaeehmn`~iam?

[h zhcaeehmn nh|hgarimk rzachnxzhs ~f`~ imcgxnh?

Zhpxizimk i~heihn zhchir~s-Zhpxizimk ~fh rxzcf`shz ~a ma~h ~fh rxzrash am ~fh zhchir~ az am ` rxzcf`sh aznhz-Zhpxizimk ~fh rxzcf`shz ~a ma~h ~fh cas~ ~a jh `ggac`~hn ~a h`cf hm~i~y-Zhpxizimk ~fh Nizhc~az al Sfhg~hz Arhz`~iams zh|ih{ `mn `rrza|h ~fh eam~fgy czhni~ c`zn s~`~hehm~rziaz ~a r`yehm~-

Rzachnxzhs sfaxgn jh nacxehm~hn' `mn sfaxgn jh caeexmic`~hn ~a hergayhhs-


9/23

R`kh 8

AJOHCÎ\H 3? F\@C @MN ZHG@^HN SHZ\ICHS

Ajohc~i|h? â nh~hzeimh il F\@C `mn zhg`~hn shz|ichs {hzh im|aichn `mn rìn `ccaznimk ~a ~fh l`cigi~yzhchi|imk shz|ichs-

Scarh? LY :202' :200' :20:-

Camcgxsiam? [h `zh xm`jgh ~a nh~hzeimh il F\@C `mn zhg`~hn shz|ichs {hzh im|aichn `mn rìn`ccaznimk ~a ~fh l`cigi~y zhchi|imk ~fh shz|ich {azd' j`shn am ~fh lagga{imk l`c~azs?

Imcamsis~hm~ ~hs~ieamy-Inhm~ic`g hpxirehm~ xshn im ja~f jxignimks-

@jshmch al `my n ~` im ~fh |hmnazs lihgn zhraz~ ma~hs ~f ~ nacxehm~ ~fh gac ~iam al ~fh hpxirehm~shz|ichn-G`cd al sxrraz~imk nacxehm~s sxcf `s rxzcf`sh aznhzs-

Ajshz|`~iams?

0- ^fh cas~ al {azd am ~fh caerx~hz sys~he xshn ~a eami~az hm|izamehm~`g sys~hes im ja~f jxignimks{`s ma~ camsis~hm~gy `ggac`~hn jh~{hhm hm~i~ihs-

Zhcaeehmn`~iams?

[fhm ja~f jxignimks zhpxizh shz|ichs' shr`z`~h shz|ich zhpxhs~s sfaxgn jh czh`~hn `mn ~fh {azd imh`cf jxignimk shr`z`~hgy im|aichn- [h sxkkhs~ ~f`~ ~fh |hmnazs ^hcfmici`m imcgxnh ma~hs im fis az fhzlihgn zhraz~ ~f`~ eazh srhcilic`ggy inhm~ilihs ~fh gac`~iam al ~fh hpxirehm~ shz|ichn- Ki|hm ~fh mxejhz alinhm~ic`g hpxirehm~ i~hes im ja~f jxignimks' jh~~hz ma~hs {axgn fhgr im ~z`cdimk ~fh {azd ~a imni|inx`gxmi~s-


10/23

R`kh ? CARIHZ HVRHMSHS

Ajohc~i|h? â nh~hzeimh il carihz cas~s rìn jy @CS {hzh laz ~fh jhmhli~ al ~fh Zhkiam`g Chm~hz-

Scarh? LY :202' :200' :20:-

Camcgxsiam?Carihz cas~s {hzh hzzamhaxsgy rìn

jy ja~f hm~i~ihs laz h`cf a~fhzs carihzs-

Ajshz|`~iams?

0- ^fh carihz cam~z`c~s laz ja~f l`cigi~ihs rrh`z ~a jh sh~xr xmnhz ~fh Za`madh \`gghy SRC@ `ccaxm~TZ\28U `mn jigghn ~akh~fhz am amh im|aich- ^fh g`yax~ al ~fh im|aich is camlxsimk `mn czh`~hskzh`~hz arraz~xmi~y laz hzzazs ~a accxz-

:- [h ma~hn mh~ hzzaz al .0 rìn jy @CS laz SRC@ carihz shz|ichs- ^fis {`s 0-9( al ~fh ~a~`gcarihz hvrhmni~xzhs al .6'822 laz ~fh ~fzhh lisc`g yh`zs zh|ih{hn-

Zhcaeehmn`~iams?

[h zhcaeehmn ~f`~ cam~z`c~ jiggimk jh shr`z`~hn sa ~f`~ ~fh ~{a hm~i~ihs zhchi|h shr`z`~h im|aichs-^fh @CS Nizhc~az al Sfhg~hz Arhz`~iams sfaxgn zh|ih{ `mn `rrza|h `gg carihz im|aichs jigghn ~a ~fhZhkiam`g Chm~hz jhlazh ~fhy `zh rìn-


11/23

R`kh ;

AJOHCÎ\H 8? RH^^Y C@SF

Ajohc~i|h? â h|`gx`~h cam~zags a|hz @CS rh~~y c`sf ~f`~ hmsxzh hvrhmni~xzhs `zh laz ~fh jhmhli~ al ~fhZhkiam`g Chm~hz-

Scarh? Rh~~y c`sf zhiejxzshehm~s LY :202' :200' :20:-

Camcgxsiam? ^fh cam~zags a|hz rh~~y c`sf caxgn jh s~zhmk~fhmhn ~a rza|inh eazh zh`sam`jgh`ssxz`mch ~f`~ hvrhmni~xzhs `zh laz ~fh jhmhli~ al ~fh Zhkiam`g Chm~hz-

Ajshz|`~iams?

0- Zhchir~s sxrraz~imk rh~~y c`sf hvrhmni~xzhs im khmhz`g na ma~ f`|h ~fh rxzrash al ~fh rxzcf`sh az~fh mèh al ~fh rhzsam zhchi|imk ~fh kaans nacxehm~hn am ~fhe-

:- @ zhiejxzshehm~ al .0:6 am 3!08!0: f`n ma zhchir~s ~a inhm~ily {f`~ {`s rxzcf`shn4 amgy ma~h~f`~ i~ {`s laz ` rxzcf`sh {i~f ` srhcilic |hmnaz-

3- @l~hz `noxs~imk laz zaxmnimk' sfaz~`khs im ~fh lxmn ~a~`ghn .03:' {i~f ~fh g`zkhs~ imni|inx`g sfaz~`khjhimk .;;- â~`g rh~~y c`sf rxzcf`shs laz LY02 ~fzx LY0: {hzh .8':62-

>- Rh~~y c`sf rxzcf`shs imcgxnhn kil~ c`zns' lxhg' rh~ laan' `mn khmhz`g sxrrgihs ~f`~ zh sieig`z imèaxm~ `mn m`~xzh ~a rxzcf`shs maze`ggy e`nh jy cfhcd az czhni~ c`zn-

Zhcaeehmn`~iam?

[h zhcaeehmn ~f`~ ` rh~~y c`sf zhpxhs~ laze jh nh|hgarhn ~f`~ c`m jh xshn ~a nacxehm~ ~fh mhhn !rxzrash al rxzcf`shs e`nh {i~f rh~~y c`sf' ~fh hergayhh zhpxhs~imk ~fh rxzcf`sh' `mn ~fh gimh i~he`ccaxm~ ~a jh cf`zkhn-


12/23

R`kh 6

AJOHC^I\H


13/23

R`kh 9

AJOHCÎ\H ;? E@IM^HM@MCH' O@MIÂZI@G , A^FHZ SHZ\ICHS

Ajohc~i|h? â nh~hzeimh il ~fh cas~s laz eìm~hm`mch `mn o`mi~azi`g shz|ichs rza|inhn jy @CS s~`ll lazZa`madh \`gghy SRC@ l`cigi~ihs {hzh `nhpx`~hgy `ccaxm~hn laz jy ~fh Za`madh \`gghy SRC@-

Scarh? Oxgy 0' :22; ~fzaxkf @xkxs~ 30' :20:-

Camcgxsiam? ^fh Za`madh \`gghy SRC@ nin ma~ `nhpx`~hgy `ccaxm~ laz ~fh cas~s laz eìm~hm`mch `mno`mi~azi`g shz|ichs rza|inhn jy @CS s~`ll laz Za`madh \`gghy SRC@ l`cigi~ihs-

[h `gsa inhm~ilihn shz|ichs rza|inhn jy Za`madh \`gghy SRC@ hergayhhs laz ~fh jhmhli~ al ~fhZhkiam`g Chm~hz ~f`~ sieig`zgy {hzh ma~ `nhpx`~hgy `ccaxm~hn laz az nacxehm~hn-

Ajshz|`~iams?

0- ^fhzh {hzh ma zhcazns nacxehm~imk ~fh eìm~hm`mch `mn o mi~azi`g {azd laz h`cf hm~i~y rziaz ~aAc~ajhz :200-

:- ^fh laxz &>) faxz rhz {hhd `ggac`~iam laz @CS s~ ll ~a rza|inh cgh`mimk `mn eìm~hm`mch `ssis~`mch`~ ~fh Za`madh \`gghy SRC@ nxzimk ~fh lisc`g yh`z hmnimk ) faxzs rhzeam~f eazh-

`- Amh hergayhh {`s zhkxg`zgy scfhnxghn ~a rhzlaze cgh`mimk ~ ~fh Za`madh \`gghy SRC@h|hzy Lzin`y laz laxz &>) faxzs' {ficf camshz|`~i|hgy `ccaxm~s laz `m `|hz`kh al 0< faxzsrhz eam~f-

j- Amh hergayhh {azdhn ~{a &:) ~a ~fzhh &3) n`ys rhz eam~f lzae ~{a &:) ~a laxz &>) faxzsh`cf ~ieh im ~fh h|hmimks' {ficf camshz|`~i|hgy `ccaxm~s laz laxz &>) faxzs rhz eam~f-

3- I~ {`s khmhz`ggy `cdma{ghnkhn ~f`~ @CS s~`ll {azdhn am ~fh zhgac`~iam al ~fh Za`madh \`gghySRC@s rh~ cheh~hzy- ^fh ~ieh {azdhn {`s ma~ nacxehm~hn `mn caxgn ma~ jh zh`sam`jgyhs~ie`~hn j`shn am ~fh ~hs~ieamy-

>- ^fh L`cigi~y E`m`khz {`s ` sf`zhn zhsaxzch ~f`~ {`s r`z~i`ggy lxmnhn jy ~fh Za`madh \`gghySRC@- Fis {azd faxzs {hzh ma~ ~z`cdhn `s ~a ~fh l`cigi~y zhchi|imk ~fh shz|ichs `mn ~fhzhlazh {h{hzh xm`jgh ~a zh`sam`jgy nh~hzeimh il ~fh 62$ faxzs al rh~ cheh~hzy zhg`~hn {azd li~ {i~fim fisa|hz`gg `ggac`~hn faxzs laz ~fh lisc`g yh`z hmnimk


14/23

R`kh 02

;- Hvhcx~i|h e`m`khehm~ nin ma~ f`|h n`~` ~a sxrraz~ sh~~imk ~fh Za`madh \`gghy SRC@srzaraz~iam`g sf`zh al ~fh L`cigi~y E`m`khzs s`g`zy `mn jhmhli~s `~ :2( T6! {hhdU- E`m`khehm~ ninma~ ~z`cd `c~x`g faxzs {azdhn laz ~fh jhmhli~ al ~fh Za`madh \`gghy SRC@ `~ `my ~ieh jh~{hhm:22; `mn Shr~hejhz :200' ~f`~ {axgn f`|h hm`jghn ~fhe ~a nh|hgar ` eazh sxrraz~`jgh hs~ie`~h-

6- Im :22;' Za`madh \`gghy SRC@ e`m`khehm~ jhk`m f`|imk i~s Jhf`|iazis~ sshss `gg naks zhchi|hnjy ~fh Zhkiam`g Chm~hz- ^fhsh `sshssehm~s fhgrhn e`m`khehm~ jh~~hz xmnhzs~`mn cf`z`c~hzis~icsal ~fh rarxg`~iam al `mie`gs caeimk im~a ~fh Zhkiam`g Chm~hz- H|hm~x`ggy' ~fh `sshssehm~s fhgrhnim rg`cimk `mie`gs {i~f rrzarzi`~h zhscxh azk`mi`~iams- ^fh Jhf`|iazis~s ~ieh im ~fh Zhkiam`gChm~hz {`s ma~ zhcaznhn `mn Za`madh \`gghy SRC@ e`m`khehm~ nin ma~ zhpxhs~ caerhms`~iamlzae ~fh Zhkiam`g Chm~hz-

9- @~ ~fh zhpxhs~ al ~fh gac`gi~ihs' ~fh Za`madh \`gghy SRC@ \agxm~hhz Caaznim`~az im|hs~hnsxjs~`m~i`g ~ieh im nh|hgarimk ` |agxm~hhz rzakzè `~ ~fh Zhkiam`g Chm~hz lzae @rzig :200 ~fzaxkfShr~hejhz :200- Fhz ~ieh {`s ma~ ~z`cdhn jx~ is h|inhmchn jy ~fh nh|hgarehm~ al ` |agxm~hhzf`mnjaad `mn imi~i`~iam al ` |agxm~hhz rzakzè im g`~h :200- ^fh Za`madh \`gghy SRC@ nin ma~zhpxhs~ zhiejxzshehm~ laz ~fh cas~s laz nh|hgarimk ~fh rzakzè-

Im Ma|hejhz :200' ~fh Zhkiam`g Chm~hz jhk`m r`yimk ` raz~iam al ~fh \agxm~hhz Caaznim`~azss`g`zy- ^fh Za`madh \`gghy SRC@ eami~azhn ~fh Caaznim`~azs `c~x`g ~ieh {azdhn am ~fh Zhkiam`gChm~hz rzakzè `mn nh~hzeimhn ~f`~ i~ sikmilic`m~gy hvchhnhn ~fh hs~ie`~hn ~ieh rìn jy ~fhZhkiam`g Chm~hz nxzimk lisc`g :20:- Im Oxgy :20:' ~fh Zhkiam`g Chm~hz jhk`m r`yimk ~fh \agxm~hhzCaaznim`~az j`shn am `c~x`g faxzs {azdhn `~ ~fh Chm~hz-

Zhcaeehmn`~iams? Mamh `~ ~fis ~ieh-


15/23

R`kh 00

AJOHC^I\H 6? \H^HZIM@ZY SHZ\ICHS

Ajohc~i|h? ^a nh~hzeimh il ~fh |h~hzim`zy shz|ichs rza|inhn ~a ~fh Zhkiam`g Chm~hz jy ~fh Za`madh\`gghy SRC@ `zh zh`sam`jgh `mn sxrraz~hn-

Scarh? Lisc`g yh`z hmnimk


16/23

R`kh 0:

AJOHC^I\H 9? FXE@M ZHSAXZCHS

Ajohc~i|h? ^a h|`gx`~h ~fh rzachsshs im rg`ch ~a rza|inh fxe`m zhsaxzchs sxrraz~ laz @CShergayhhs-

Scarh? Rzachsshs im rg`ch `s al @xkxs~ ::' :20:-

Camcgxsiams? A|hz`gg' ~fh rhzsammhg e`mx`g' azihm~`~iam cfhcdgis~' mn a~fhz lazes rrh`z ~a jhzh`sam`jgy {hgg nh|hgarhn- J`shn am ~fh e`mx`g `mn eheas {h zh|ih{hn' ~fhzh {`s `m h`zmhs~hllaz~ ~a ierza|h caeexmic`~iams {i~fim ~fh azk`mi`~iam- @ [fis~ghjga{hz ragicy {`s `nar~hn imLhjzx`zy :229 `mn `m Arhm Naaz ! Sxkkhs~iams ragicy {`s `nar~hn im Ac~ajhz :200- Fa{h|hz' `gglaze`g rza~acags ~a `nnzhss camchzms xg~ie`~hgy ~hzeim`~h {i~f ~fh Hvhcx~i|h Nizhc~az al ~fh Za`madh\`gghy SRC@ `mn ~fh Za`madh \`gghy SRC@ Ja`zn-

Zhcaeehmn`~iams?

[h zhcaeehmn ~fh lagga{imk?

Zh|ish ~fh {fis~ghjga{hz ragicy ~a imcgxnh ` zhpxizhehm~ ~f`~ ~fh @n|isazy Ja`zn jh imlazehn al`gghk`~iams im|ag|imk ~fh Zhkiam`g Chm~hzs arhz`~iams az l`cigi~y- ^fh @n|isazy Ja`zn sfaxgn `gsazhchi|h ` {zi~~hm zhraz~ caeexmic`~imk ~fh im|hs~ik`~iam {azd rhzlazehn' ~fh zhsxg~s' `mn `my`c~iams ~`dhm ~a zhsag|h ~fh issxhs-

Zh|ish ~fh rhzsammhg e`mx`g ~a imcazraz`~h ~fh {fis~ghjga{hz ragicy `mn ~fh arhm naaz ragicy' `mnxrn`~h ~fh azk`mi`~iam cf`z~ `mn oaj ~i~ghs-


17/23

R`kh 03

AJOHCÎ\H 02? @N\ISAZY JA@ZN

Ajohc~i|h? â nh~hzeimh il ~fh @n|isazy Ja`zn {`s `nhpx`~hgy imlazehn `jax~ ~fh zh`sams laz~hzeim`~iams al lazehz Nizhc~azs al Sfhg~hz Arhz`~iams `mn ~fh ~hzes al ~fhiz shr`z`~iam-

Scarh? LY :200' LY :20:-

Camcgxsiams?

[h camcgxnh ~f`~ gac`gi~y zhrzhshm~`~i|hs am ~fh @n|isazy Ja`zn {hzh ma~ `nhpx`~hgy imlazehn `jax~~fh zh`sams laz ~hzeim`~iams al lazehz Nizhc~azs al Sfhg~hz Arhz`~iams az ~fh ~hzes al ~fhiz shr`z`~iam-

@nni~iam`ggy' {h camcgxnh ~f`~ ~fh s~zxc~xzh al ~fh @n|isazy Ja`zn is ma~ `nhpx`~h ~a hllhc~i|hgy ka|hzm~fh Zhkiam`g Chm~hz `s ` rxjgicgy lxmnhn lxmc~iam-

Ajshz|`~iams?

0- ^fh imlaze`~iam rza|inhn ~a ~fh r`z~icir`~imk gac`gi~ihs zhrzhshm~`~i|hs am ~fh @n|isazy Ja`zn {`sma~ sxllicihm~ ~a hm`jgh ~fhe ~a cagghc~i|hgy hmsxzh ~fh?

`- Zhgi`jigi~y `mn im~hkzi~y al lim`mci`g mn arhz`~iam`g imlaze`~iamj- Hllhc~i|hmhss `mn hllicihmcy al arhz`~iamsc- S`lhkx`znimk al rxjgic `ssh~sn- Caergi`mch {i~f g`{s' zhkxg`~iams' `mn cam~z`c~s

:- ^fh Nizhc~az al Sfhg~hz Arhz`~iams {azdhn `~ ~fh rgh`sxzh al ~fh Hvhcx~i|h Nizhc~az al ~fh Za`madh\`gghy SRC@ `mn {`s `llaznhn ma rza~hc~iams lzae ~hzeim`~iam sfaxgn fh az sfh lhhg ~f`~ ~fhim~hzhs~s al ~fh Zhkiam`g Chm~hz {hzh ma~ jhimk `nhpx`~hgy rzaea~hn `mn rza~hc~hn-

3- ^fh @n|isazy Ja`zn {`s hs~`jgisfhn im @z~icgh IIal ~fh Za`madh \`gghy Zhkiam`g Raxmn L`cigi~yShz|ichs @kzhhehm~- ^fh `kzhhehm~ rza|inhs ~f`~ r`z~icir`~imk gac`gi~ihs {igg `rraim~ li|hehejhzs ~a ~fh Ja`zn `mn ~fh Za`madh \`gghy SRC@ {igg `rraim~ laxz ehejhzs4 ~fh Za`madh\`gghy SRC@ Hvhcx~i|h Nizhc~az shz|hs `s `m hv%allicia mam%|a~imk ehejhz- ^fis nhsikm rza|inhssxjs~`m~i`g imlgxhmch laz ~fh cam~z`c~az TZ\SRC@U {fae ~fh Ja`zn is cf`zkhn {i~f a|hzshhimk- I~czh`~hs ` s~zxc~xz`g camlgic~ al im~hzhs~ ~f`~ f`s ~fh ra~hm~i`g ~a sxrrzhss caeexmic`~iam `jax~Zhkiam`g Chm~hz arhz`~iams jh~{hhm ~fh Nizhc~az al Sfhg~hz Arhz`~iams `mn ~fh Ja`zn-

>- ^fh Za`madh \`gghy Zhkiam`g Raxmn L`cigi~y Shz|ichs @kzhhehm~ gsa rza|inhs ~f`~ ~fh @n|isazyJa`zn is zhsramsijgh laz khmhz`g lisc`g `mn e`m`khehm~ ragicy laz ~fh Mh{ Raxmn L`cigi~y-Nx~ihs imcgxnhn camsinhzimk laz `rrza|`g ~fh hergayehm~ `mn rzacxzhehm~ al `neimis~z`~azsT:-0-0 &j) &ii)U- ^fh Hvhcx~i|h Nizhc~az al ~fh Za`madh \`gghy SRC@ nin ma~ shhd ~fh `rrza|`g al~fh @n|isazy Ja`zn im fizimk ~fh Nizhc~az al Sfhg~hz Arhz`~iams-

8- ^fh Zhkiam`g Chm~hz rìn `rrzavie`~hgy .0;'822 im sh|hz`mch ~a ` lazehz Nizhc~az al Sfhg~hzArhz`~iams im :200 {i~fax~ ~fh @n|isazy Ja`zns dma{ghnkh `mn j`shn am `m `kzhhehm~ ~f`~rzafiji~hn fie lzae niscgasimk ~fh hvis~hmch al ~fh `kzhhehm~- ^fh ~hzes al ~fh `kzhhehm~ `rrh`z~a jhmhli~ @CS `mn ~fh Za`madh \`gghy SRC@ hvcgxsi|hgy' {i~f ma ehm~iam al ` linxci`zy nx~y az `nx~y al gay`g~y ~a ~fh Zhkiam`g Chm~hz-


18/23

R`kh 0>

~fh r`yehm~s f`n jhhm e`nh-

Zhcaeehmn`~iams?

[h zhcaeehmn `~ ` eimiexe ~f`~ ~fh @n|isazy Ja`zn f`|h ` laze`g zhg`~iamsfir {i~f ~fh Zhkiam`gChm~hz Nizhc~az al Sfhg~hz Arhz`~iams im ~hzes al fizimk' rhzlaze`mch h|`gx`~iam' `mn ~hzeim`~iam-

^fh @n|isazy Ja`zn sfaxgn laze`ggy hs~`jgisf i~s ka`gs laz `mie`g nisrasi~iam `mn ~fh s~`mn`zn al c`zh~a jh rza|inhn ~a `mie`gs-

Lim`ggy' {h zhcaeehmn ~f`~ ~fh Za`madh \`gghy SRC@ ma~ f`|h `my |a~imk ehejhzs am ~fh @n|isazyJa`zn am ~fh lagga{imk j`sis?

^fh Za`madh \`gghy SRC@ shz|hs im ~fh c`r`ci~y al ` cam~z`c~az laz ~fh @n|isazy Ja`zn' arhz`~imk`mn e`m`kimk ~fh Zhkiam`g Chm~hz- Shz|imk `s ja~f cam~z`c~az `mn `s r`z~ al ~fh ka|hzmimk janyczh`~hs ` ra~hm~i`g camlgic~ al im~hzhs~-

@n|isazy Ja`zn ehejhzs zhrzhshm~imk ~fh r`z~icir`~imk gac`gi~ihs exs~ {hikf Zhkiam`g Chm~hz

lxmnimk nhcisiams `k`ims~ caerh~imk gac`g ka|hzmehm~ rziazi~ihs- ^fhsh caerh~imk rziazi~ihs `zhjhyamn ~fh scarh al ~fh Za`madh \`gghy SRC@s eissiam-

^fh Za`madh \`gghy SRC@ is `m ieraz~`m~ r`z~mhz {i~f ~fh r`z~icir`~imk gac`gi~ihs `mn sfaxgn cam~imxh~a f`|h ` s~zamk |aich im nhgijhz`~iams zhk`znimk lxmnimk `mn ragicy `~ ~fh Zhkiam`g Chm~hz laz @mie`gCam~zag `mn Rza~hc~iam-


19/23

R`kh 08

AJOHCÎ\H 00? NIS^ZIJXÎAM AL HVCHSS LXMNS

J`cdkzaxmn? ^fh Za`madh \`gghy Zhkiam`g Raxmn L`cigi~y Shz|ichs @kzhhehm~ rza|inhs laz ~fzhhzhshz|h lxmns im~hmnhn ~a hmsxzh ~fh Zhkiam`g Chm~hz zheìms lisc`ggy saxmn-

0- Arhz`~imk Zhshz|h Lxmn hpx`g ~a 92 n`ys mh~ hvrhmshs' hvcgxnimk nhj~ shz|ich `mn zhshz|h

r`yehm~s-

:- Eìm~hm`mch Zhshz|h Lxmn hpx`g ~a 08( al ~fh azikim`g c`ri~`g cas~s al ~fh l`cigi~y-

3- Nhj~ Shz|ich Zhshz|h Lxmn ~a r`y ~fh ga`m laz cams~zxc~iam al ~fh l`cigi~y-

Amch ~fhsh zhshz|hs `zh lxggy lxmnhn' `my hvchss lxmns zheìmimk `~ ~fh hmn al h`cf lisc`g yh`z `zh ~ajh srgi~ jh~{hhm ~fh r`z~icir`~imk gac`gi~ihs `mn ~fh Za`madh \`gghy SRC@- Shc~iam ;-; &:) al ~fh`kzhhehm~ s~`~hs ~f`~ 0!: al ~fh Hvchss Lxmns sf`gg jh zhlxmnhn ~a `gg al ~fh R`z~icir`~imkGac`gi~ihs0!: al ~fh Hvchss Lxmns sf`gg jh rìn ~a ~fh Z\SRC@ ~a jh xshn laz Z\SRC@ rzakzès~f`~ shz|h ~a zhnxch ~fh mxejhz al S~z`y @mie`gs `mn A{mhz Zhgh`sh @mie`gs-

J`shn am ~fh `ccaxm~imk zhcazns laz @CS' i~ `rrh`zs ~fh r`z~icir`~imk gac`gi~ihs `mn ~fh Za`madh \`gghySRC@ f`|h `gga{hn @CS ~a zh~ìm hvchss lxmns h|hzy yh`z hvchr~ amh simch ~fh Zhkiam`g Chm~hzarhmhn im :22>- ^fh ~`jgh jhga{ sfa{s ~fh hvchss lxmns zh~ imhn jy @CS h`cf yh`z `s mh~ imcaeh?

N`~hMh~ Imcaeh

&gass)Mh~ @ssh~s

J`g`mch03) 36'

^fh @n|isazy Ja`zn eimx~hs na ma~ nacxehm~ ~fh azikim`g nhcisiam' fa{h|hz4 ~fh eimx~hs im E`zcf:202 ma~h ~f`~ ~fis {`s ~fh Ja`zns r`s~ rz`c~ich- ^fh hvchss lxmns {hzh ~a jh zh~ìmhn laz lx~xzharhz`~imk mhhns al ~fh Zhkiam`g Chm~hz-

Im hsshmch' ~fh Za`madh \`gghy SRC@ f`s lazkamh `rrzavie`~hgy .83'222 im lxmns ~f`~ i~ caxgn f`|hzhchi|hn xmnhz ~fh ~hzes al ~fh azikim`g `kzhhehm~- ^fis is `m `neiz`jgh nisrg y al ~fh Za`madh \`gghySRC@s caeei~ehm~ ~a ~fh Zhkiam`g Chm~hz `mn ~fh {hgl`zh al ~fh `mie`gs ~fh Chm~hz shz|hs-

[h gaadhn `~ ~fh saxzch al hvchss lxmns im :229 `mn :200- Im ja~f yh`zs' ~fh hvchss lxmns {hzh

khmhz`~hn hm~izhgy lzae s`|imks im s`g`zihs `mn jhmhli~s ~f`~ `cczxhn {fhm rasi~iams zheìmhn |`c`m~laz hv~hmnhn rhzians al ~ieh- Arhm rasi~iams zhnxch ~fh a|hz`gg s~`ll ~ieh `|ìg`jgh ~a c`zh laz `mie`gs-[h nin ma~ h|`gx`~h dhmmhg arhz`~iams a~fhz ~f`m ~fh xsh al dhmmhg s~`ll ~a `ssis~ {i~f eìm~hm`mch `mn

o`mi~azi`g ~`sds- Chz~ìmgy' ~fh gh|hg al dhmmhg c`zh sfaxgn jh c`zhlxggy j`g`mchn {i~f hllaz~s ~a `cfih|harhz`~iam`g s`|imks-


20/23


21/23

R`kh 0;

ZHSRAMSH ZA@MADH \@GGHY SRC@

Nhchejhz 32' :20:

Sxee`zy S~`~hehm~

^fh Za`madh \`gghy SRC@ is |hzy rgh`shn {i~f ~fh zhsxg~s al ~fh zh|ih{- Lzae ~fh

jhkimmimk' li|h eam~fs `ka' {h ~aad ~fhsh e`~~hzs |hzy shziaxsgy `mn f`|h caarhz`~hn imh|hzy {`y rassijgh- [h h|hm f`n zhsrhc~hn lazhmsic `ccaxm~`m~ na axz a{m im~hzm`gzh|ih{ `mn sf`zhn fis {azd {i~f ~fh Ci~y @xni~az-

I~ is hsrhci`ggy kz`~ilyimk ~f`~ ~fis @xni~?

&0) Limns ma h|inhmch al eis`rrzarzi`~iam al lxmns-&:)Nacxehm~s ~f`~ a|hz ~fh sh|hm yh`zs al axz e`m`khehm~ al ~fh exmicir`g l`cigi~y

~fhzh f`s jhhm ` ~a~`g sxzrgxs al zh|hmxhs a|hz hvrhmshs al .02


22/23

R`kh 06

[h `cdma{ghnkh saeh rzachsshs `mn cam~zags mhhnhn ~a jh ~ikf~hmhn `mn eazhcgashgy eami~azhn sxcf `s ~fash ehm~iamhn im zhk`zn ~a rh~~y c`sf `mn ~fh xsh al czhni~c`zns- Jx~ `my nisczhr`mcihs lga{hn ja~f {`ys `mn im `gg c`shs {hzh

nh eimiexs-

^fizn Ajshz|`~iam

@geas~ a|hzgaadhn im `gg ~fis is ~fh l`c~ ~f`~ ~fh Zhkiam`g Chm~hz f`s arhz`~hn im ~fh

jg`cd xmnhz axz e`m`khehm~ laz sh|hm yh`zs- R`kh 08 al ~fh @xni~ nahs `cdma{ghnkh ~fis-

^fh azikim`g `kzhhehm~ c`ggs laz amh f`gl al `my arhz`~imk sxzrgxs ~a jh rìn ~a ~fhSRC@ `s `m imchm~i|h laz hllicihm~ arhz`~iams-

Axz lazehz Hvhcx~i|h Nizhc~az allhzhn ~a rx~ axz sf`zh al ~f`~ sxzrgxs im~a ` shr`z`~harhz`~imk zhshz|h il ~fh exmicir`gi~ihs {axgn na ~fh sèh {i~f ~fhiz f`gl- Ma~imk ~f`~ ~fis is `mxmxsx`ggy l`|az`jgh zz`mkhehm~ laz ~fh exmicir`gi~ihs ~a f`|h mamrzali~ sxjsiniimk ~fhiz`mie`g cam~zag arhz`~iam' ~fh @xni~ camcgxnhs ~f`~ ~fh SRC@ f`s lazhkamh .83'222 a|hz ~fh

r`s~ siv yh`zs `mn c`ggs ~f`~ `m `neiz`jgh nisrg`y al ~fh Za`madh \`gghy SRC@s caeei~ehm~~a ~fh Zhkiam`g Chm~hz `mn ~fh {hgl`zh al ~fh `mie`gs ~fh Chm~hz shz|hs-

@nni~iam`g Zhgh|`m~ Imlaze`~iam

Im h`zgy @xkxs~ {fhm i~ jhcèh cgh`z ~f`~ ~fh exmicir`gi~ihs {hzh rg`mmimk `m @xni~ al~fh ZC@CR arhz`~iams' ~fh Za`madh \`gghy SRC@ hmk`khn axz a{m lazhmsic `ccaxm~`m~ ~a

zh|ih{ ~fh arhz`~iam {i~f srhci`g `~~hm~iam ~a ~fh `ggac`~iam al lxmnimk laz sf`zhn hergayhhs'~fh azikim`g camchzm-

[`g~hz C- Oamhs' CR@!CLL' CLH arhz`~hs Lazhmsic , Im|hs~ik`~i|h Shz|ichs' GGC' gi~ik`~iamcamsxg~imk ~a `~~azmhys- Ez- Oamhs is fikfgy zhk`znhn `mn im kzh`~ nhe`mn jy `zh` ~~azmhys-

Fh lighn fis zhraz~ {i~f xs am @xkxs~ :: {i~f ~fh lagga{imk camcgxsiam?

^fhzh `zh ma `gghk`~iams az h|hm `m imlhzhmch al eis`rrzarzi`~iam-^fhzh is ma imnic`~iam al ierzarhz `ccaxm~imk az lìgxzh ~a `ccaxm~-

^fh eh~fan al zhiejxzshehm~s laz czass%sf`zimk al hergayhhs {`sj`shn am kaan lì~f hs~ie`~hs- ^fh xsh al hs~ie`~hs `mn `ssxer~iams'imcgxnimk ~fh `ggac`~iam al lxmc~iam`g hvrhmshs' is im camlazei~y {i~fkhmhz`ggy `cchr~hn `ccaxm~imk rzimcirghs- ^fh SRC@ {`s `c~x`ggyr`yimk laz eazh fhgr ~f`m ~fhy {hzh zhchi|imk- ^fis camcgxsiam is

cam~z`zy ~a ~fh cgìe ~f`~ ~fh SRC@ {`s xsimk dhmmhg rhzsammhg ~a `ssis~

SRC@ `mn SRC@ {`s ma~ r`yimk `rrzarzi`~h èaxm~s-

Camcgxsiam

^fh @xni~ cazzhc~gy fikfgikf~s rzachsshs `mn rzachnxzhs ~f`~ mhhn ~a jh ~ikf~hmhn `mneami~azhn eazh cgashgy- [h jhgih|h sieig`z nisca|hzihs caxgn jh laxmn im `geas~ `my e`~xzhhm~hzrzish rx~ xmnhz sieig`z sczx~imy- [h `zh rgh`shn ~f`~ ma~fimk al `my e`kmi~xnh {`snisca|hzhn `s ` nh~ziehm~ ~a ~fh ZC@CR-


23/23

R`kh 09

[h `zh khmximhgy rxghn ~f`~ ~fis exmicir`g `xni~ f`s ~`dhm li|h eam~fs ~a caergh~h-^fh nhg`y f`s c`xshn camlxsiam `mn camchzm `eamk axz namazs `mn sxrraz~hzs `mn c`xshn

xs sikmilic`m~ lim`mci`g f`znsfir' ma~ ~a ehm~iam ~fh sikmilic`m~ ~agg ~fis f`s ~`dhm am axznhnic`~hn `mn f`zn{azdimk hergayhhs-

I~ is ~ieh ~a ea|h laz{`zn- [h `zh kz`~hlxg ~a f`|h ~fis jhfimn xs `mn gaad laz{`zn ~ajhimk `jgh ~a lacxs axz sagh `~~hm~iam am axz rzimcir`g eissiam al `nar~iams' las~hz c`zh'

hnxc`~iam `mn sr`y!mhx~hz `s ~fh ka|hzmehm~s jhkim ~a arhz`~h ~fh Zhkiam`g Chm~hz~fheshg|hs-

J`zj`z` N`gfaxsh' Rzhsinhm~

Za`madh \`gghy SRC@

audit report - rcacp [final]

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