Article 74

Qodobka 74aad

Original Somali text, quoted word for word

Dhaqangalka Xeerka Xeerkani wuxuu dhaqangalayaa marka Golaha W. akulladu ansixio, Madaxweynuhu saxeexo si’waafaqsan habraacyada xeerdejinta ce ku tilmaaman Dastuurka Jamhuuriyada Somaliland. S\N eae -36- NG ie? i f JADWALKA KOOWAAD Qodobbo Khuseeya Warbixin Diiwaan Xisaabeedka 1. Xisaabiyaha Guud wuxuu Hantidhawraha Guud iyo wasiirka u gudbin doonaa_ diiwaan xiisaabeedyadan (accounts) soo socda:- b) Xaashida dheeligatiran (balance sheet) oo muujinaysa diiwaan xisaabeedka urursan ee hantida 1yo daymaha ee dhammaan qasnadaha dawladda (public funds) iyo hay’adaha kale ee gebi ahaan laga maalgeliyo kayda dakhliga guud. t) — Diwaan xisaabeedka urursan ce fulinta miisaaniyadda (statement of income and expenditure) 00 muujinaya xisaabta urursan ce dakhliga iyo kharashka dhammaan qasnadaha dawladda (Public Fund) iyo hay’adaha kale ee gebi ahaan laga maalgeliyo kayda dakhliga guud. ) Diwaanada urursan ee dhaqdhaqaaqa lacagta naqadka (cash flow) ee dhammaan qasanadda dawladda (public Fund) iyo hay’adaha kale ce gebi ahaanba laga maalgeliyo Kayda dakhliga guud, kaas oo muujinaya dakhliga, kharashka iyo maalgalinta sannadka. x) Xaashida dheelitiran (Balance sheet) oo muujinaysa hantida iyo daymaha kayda dakhliga guud 00 kali ah. kh) Xisaabta isticmaalka maaliyadeed (statement of financial performance) 00 muujinaysa dakhliga iyo kharashka kayda dakhliga guud oo kali ah. d) Xisaabta dhaqdhaqaaga lacagta naqadka ee kayda dakhhiga guud oo muujinaysa dakhliga, kharashka lagu hawlgalayo, lagu maalgelinayo laguna bixinayo lacagta iyo hawlqabadka lacag bixineed ee sannad maaliyadeedkaas. tr) — Siyaasadda xisaabaadka iyo qoraallada loo addegsaday diyaarinta xogo maaliyadeedka. s) Qaddarka lacagaha daynta lagu leeyahay dawladda sannad musaaniyadeedka dhammaaday. sh) Xisaabaha daymaha lagu qaato casaynta xisaabta Bangi (bank overdrafis) iyo amaah dawladeed ee ay dawladdu dammaanad qaadday dhammaadka sannad miisaaniyadeedka. dh) Xisaabta dhammaan daymahia lafilayo (contingent liabilities) sheegaysa dhammaan qaamaha aan lagu talagalin. c) Qaddarka xisaabta daymo qaadashada dawladda (loans raised by the Government) ee taagan dhammaadka sannadka. g) Xisaabta maalgashiga dawladda oo muujinaya qiimihii asalka ahaa iyo kan maanta maalgashigaas. f) — Warbxin si kooban u tibaaxaysa xisaabta (summary statement) khasaaraha ce s00 gaadhay lacagaha iyo bakhaarada dawladda ce la ogaaday, latirtiray ama cid laga saamaxay ama laga dhaafay sannad maaliyadeedka iyo awoodaha sharci ee loo cuskaday tirtirka ama saamixidda ama dhaafitaanka ec uu sarkaalka fulintu/idman u soo gudbiyo sida ku xusan faqradda Qaad(k) ee Jadwalkan. q) Warbixin si kooban u tibaaxaysa dakhli baaqday ee madax dakhliyeed kasta (arrears of revenue for each revenue head), taas oo ka turjumaysa dakhliga baaqday ee uu sarkaalka fulinta u soo gudbiyo sida ku xusan faqradda 2aad(i) ce jadwalkan. k) = Warbixin si kooban u tibaaxaysa balanqaadyda lagalay ce alaabooyinka iyo adeegyada ee ku taagan madax qoondeyn kharasheed kasta dhammadka sannad miisaaniyadeedka, kaas 00 ka turjumaya soo ururinta bayaannada xisaabta_ballanqaadyada ay soo gudbiyaan § sarkaalka fulintu/Idman sida ku xusan faqradda 2(f) ee jadwalkan. k) ~~ Warbixin si kooban oo tibaaxaysa bakhaarada iyo hantida madax qoondeyn kharasheed kasta 00 ka turjumaya soo ururinta warbixinta hantida ee uu soo gudbiyo sarkaalka fulintu sida ku xusan xarafka (j) ee faqradda 2aad ee jadwalkan. l) Warbixin kasta 00 kale 00 waafaqsan qaabka Golaha Wakiilladu uu hadba dalbado. 2. Sarkaalka fulintu wuxuu Xisaabyaha Guud u gudbin doonaa diiwaan xisaabeedyadan (accounts) soo socda 00 uu saxcexay, una diyaariyay si’waafaqsan qaabka uu Xisaabiyaha Guud u dejiyo: b) — Warbixin fulin maaliyadeed (statement of receipt and Payments) ee sannad musaniyadeed kaas. t) Xaashida dheelitiran (balance sheet) oo muujinaysa xaaladda maaliyadeed ee sannad miisaniyadeed kaas. EE OARg Sz oil od) we v4 i) Warbixinta xisaabta dhaqdhaqaaqa lacagta caddaanka ah (cash flow statement) taas 00 muujinaysa dakhhga iyo kharashka iyadoo loo eegayo hawlgalka maalgelinta iyo deeqaha maaliyadeed (by operating, investing and financing) ee sannad muisaaniyadeedkaas. x) Xisaabta qoondaymaha miisaaniyadda oo muujinaysa waxa lagu isticmaalay lacagta madax qooneyn musaaniyadeed kasta, qaddarka kharashka laga galay madax qoondeyn miisaaniyadeed kasta iyo xaaladda madax qoondeyn miisaaniyadeed, kasta marka loo eego caddadka lacagata uu Golaha Wakiiladu u qoondeeyey madax qoondeyn muisaaniyadeedkaas. kh) Warbixin xambaarsan caddadka lacagta ballanqaad la galay ce iibka alaabooyinka iyo adecegyada ee taagan dhammaadka sannad miisaaniyadeedka iyo xog kasta 00 kale oo uu Xisaabiyaha Guud uga baahdo. d) Warbixinta caddadka qaamaha lama filaanka ah ee dhammaadka sannad mulsaaniyadeedka iyo warbixin kasta 00 kale 00 Xisaabiyaha Guud uga baahdo. Ei Warbixinta xisaabta dakhliga soo xarooday 00 muujinaya caddadka dakhliga il kasta oo dakhli ce « ku jirtay odoroska miisaaniyadda, caddadka si rasmi ah loo ururlyay ee soo xarooday iyo sharraxaadda wixii fargi ah ce u dhexeeya dakhliga soo xarooday iyo dakhliga la odorosay iyo xog kasta 00 kale 00 Xisaabiyaha Guud u baahdo. S. Warbixinta xisaabta dakhliga baaqday oo muujinaya caddadka dakhliga baaqday ee il kasta oo dakhhi sannad miisaaniyadeedkaas, haddii aanay jirin dakhli baaqday waa in la xuso. sh. Warbixinta xisaabta hantida oo xambaarsan faahfaahinta lyO qumayaasha dhammaan bakhaarada aan la qoondayn (unallocated stores) ee hoos yimaadda maamulkiisa dhammaadka — sannad muisaaniyadeedkaas iyo waliba faahfaahinta iyo qiimayaasha hantida noocyo kale ah ee hoos uumaadda maamulka sarkaalka fulinta hadba sida Xisaabiyaha Guud uu amro ama u baahdo. dh. Warbixinta koobidda xisaabta (summary statement) khasaaraha ce soo gaadhay lacagaha iyo bakhaarrada dawladda ce la ogaadey, la tirtiray ama cid laga saamaxay ama laga dhaafay sannad muisaaniyadeedka gudihiisa iyo awoodaha sharci ee loo cuskaday trtirka ama saamixidda ama dhaafitaanka; hadba sida uu xisaabiyaha guud ku amro ama u baahdo. c. Warbixinta hawlqabad iyo guulaha laga gaadhay hawlaha qorshahawleedka fulinta sannad musaaniyadeedka uu Golaha Wakiilladu ansaxiyay. g. Warbixin kasta 00 kale 00 uu hadba u baahdo Nisaabiyaha Guud 00 waafaaqsan qaabka uu amrro ama u dejiyo Xisaabiyaha Guud. C/risaaq Siciid Ayaanle Md. Yaasiin X. Maxamuud Xiir (Faratoon) Xoghayaha Guud ee G/Wakiillada JSL Guddoomiyaha Golaha Wakiillada JSL ee ee ee ae ee ee eee ein - 38 - GRO Oe