Kumari Saving & Credit Co-operative Limited Long Form Audit

Report F/Y 2072/073

cg';"rL – $
n]vf k/LIfsn] n]vf k/LIf0f ubf{ tof/ kfg'{ kg]{ nËkmd{ k|ltj]bg
-bkmf $^-!_ ;+u ;DalGwt_

!= ;+:yfsf] gfd 7]ufgf M ;dembf/L ef]hf8 art tyf C0f ;xsf/L ;+:yf ln=
@= sfo{If]q M e/tk'/ dxfgu/kflnsf j8f g= ! b]lv !& ;Dd / !( b]lv
@# ;Dd
#= s"n ;b:o ;+Vof M #%!$
-#=!_ dlxnfsf] ;+Vof M !($^
-#=@_ k'?ifsf] ;+Vof M !%^*
-#=#_ ;+:yfut M

$= sd{rf/Lsf] ;+Vof M !^
%= s"n r'Qmf z]o/ k"FhL M ? $,*%,^#,*)).–

^= s"n jrt ;+sng

ut cf=j= sf] jfFsL M ?= @*,((,&^,*@$.
o; cf=j= df ;+sng M ?= !,!*,#&,*!,$@#.
o; cf=j=df lkmtf{ M ?= !,!^,$*,%#,&%$
lkmtf{ ug{ afFsL M ? #),*(,)$$($.=

&= s"n C0f nufgL ?=

ut cf=j=df nufgLdf /x]sf] /sd M ?= @$,)@,*@,%(^.
rfn' cf=j= sf] nufgL M ?= 35,94,39,812.–
rfn' cf=j= sf] c;'nL M ?= 25,14,66,672.
o; cf=j= sf] nufgLdf /x]sf] /sd M ?= #$,*@,%%,&#%.

*= C0f nufgLsf k|d'v If]qx? / /sd M

qm=;+= C0fsf] lzif{s nufgL
! ;x''lNfoTf C0f 1,83,71,40+0. –
@ ;+lRfTf artdf C0f 3,25,48,80+0. –

# ;b:o hdfgt C0f 2,24,78,500. –+

$ Joa;flos C0f 5,17,80,000.+ –
% a}b]lzs /f]huf/ 1,60,00000+.–
^ 3/ hUuf C0f 6,83,85,000.+ –
& xfo/ k|r]h C0f 20,81,100. –
* s[lif C0f 79,90,000. –

J. N. Pratihast & Associates, Chartered Accountants Page 1

Kumari Saving & Credit Co-operative Limited Long Form Audit
Report F/Y 2072/073

( sd{rf/L ;x''lnot C0f 1,80,000. –

!) o""jf :j/f]huf/ C0f
!! lzIff C0f 20,00000. –
!@ cGo C0f 26,50,000. –
!# ljgf lwtf] C0f 1,54,54,000. –
!$ ljgf lwtf] Joa;flos C0f 4,83,51,000. –
!% laif]z Joa;flos C0f 7,11,70,000. –
hDdf 35,94,39,800.–

(= lng] lbg] Jofh b/ larsf] cf};t km/s -Ü_ M $=(^ k|ltzt .

!)= jrt tyf C0f gLlt jf lgb]{lzsf ePsf] gePsf] M ePsf] .
!!= n]vf ;ldlt k|efjsf/L eP gePsf] M ePsf] .
k|efjsf/L eP dfkb08 jdf]lhd sfd u/]sf] 5 jf 5}g M5.

!@ ;+rfns, n]vf ;ldlt / k|d'v Joj:yfksx?df gftf uf]tf leqsf JolQmx? eP gePsf] M
gePsf] .
!#= C0f nufgLdf s'g} ;]jf z'Ns lng] u/]sf]÷gu/]sf] M u/]sf] .

lnPsf] eP b/ pNn]v ug]{M ;]jf z'Ns )=%Ü b]lv !=Ü ;Dd lng] u/]sf]

!$= ;+rfns, n]vf ;ldlt / k|d'v Joj:yfksn] lnPsf] kfl/>lds, eQf / cGo ;'ljwfx? v'nfpg] M

OGwg tyf ;~rf/ vr{

cWoIf ?= @,%)).– -dfl;s_
;lrj ?= !,%)).– -dfl;s_
sf]iffWoIf ?= !,%)).– -dfl;s_
;]jfs]Gb" ; ? !,))).–-dfl;s_
+of]hs

;~rfns ;ldlt ;b:on] a}7s eQf jfkt k|lt j}7sM cWoIfM ?=!))) / cGo ;+rfnsM ?
=!))) . –s/ ;lxt_
cGo s'g} ;'ljwf 5}g.

n]vf ;ldlt ;b:on] a}7s eQf jfkt k|lt a}7s M ?= !))) -s/ ;lxt_
;fy} aflif{s !@ k6s ;Ddsf] dfq a}7s eQf kfpg] .
cGo s'g} ;'ljwf 5}g .

J. N. Pratihast & Associates, Chartered Accountants Page 2

Kumari Saving & Credit Co-operative Limited Long Form Audit
Report F/Y 2072/073

!%= sfo{If]q jflx/sf JolQm tyf lgsfox? ;+u jrt tyf C0fsf] sf/f]jf/ u/] gu/]sf] M gu/]sf]
.
u/]sf] eP sfo{If]q jflx/sf MJolQmx?sf] ;+Vof M lgsfox?sf] ;+VofM jrt /sd M
nufgL /sd M

!^= lgodfg';f/ z]o/ k"FhLsf] !%Ü eGbf j9L x'g] u/L cGo s'g} lzif{sjf6 z]o/wgLx?
nfO{ /sd jfF8]sf]÷gjfF8]sf], jfF8]sf] eP s'g lzif{sdf slt vr{ ul/of] <
z]o/ ;b:onfO{ ljt/0f u/]sf] /sd !% k|ltzt eGbf a9L gePsf] . z]o/ ;b:ox?nfO{ cf=j=
@)&&.&* df z]o/ nfef+z sf]ifsf] /sd ? $%,$(,$!^=!! / ;+/lIft k'FhL sf]ifsf] /sd ? @#,
$*,^(!=*% ljt/0f ul/Psf] .

!&= k|fs[lts JolQm jfx]s cGo lgsfox?df C0f jf z]o/ nufgL u/]sf] eP b]xfo jdf]lhdsf]
ljj/0f v'nfpg] M s]xL ;+:yfnfO klg C0f nufgL ul/Psf] 5 .

z]o/ nufgL

lgsfosf] gfd p2]Zo /sd

/fli6«o ;xsf/L a}+s cfj4tf

z]o/ @%,))).
lhNnf jrt ;+3 z]o/ cfj4tf 2,01,000.
g]km\:s"g z]o/ cfj4tf %,)),))).
afUdlt k|b]z art tyf cfj4tf
C0f ;xsf/L ;+3 !#,#,)).
lhNnf ;xsf/L ;+3 cfj4tf ^,@),))).

!*= C0f jf z]o/ jfkt nufgL ul/Psf] lgsfodf ;+rfnsx?sf] ;+nUgtfsf] cj:yf
M g/x]sf] .

!(= cGo sf/f]jf/x? M 5}g .

@)= ;+rfnsx? cGo ljlQo jf Joj;flos lgsfosf] ;+rfns kbdf /x]sf] eP pQm lgsfosf] gfd /
kb M 5}g .

@!= ;+rfns, n]vf ;ldlt ;b:o / pk;ldlt ;b:ox? cGo ;dfg k|s[lt / txsf] ;dfg sfo{ ug]{ ;
+:yfdf kbflwsf/L jf sd{rf/L /x] g/x]sf] M

J. N. Pratihast & Associates, Chartered Accountants Page 3

Kumari Saving & Credit Co-operative Limited Long Form Audit
Report F/Y 2072/073

-s_ ;+rfns /x]sf] M 5}g .

-v_ n]vf ;ldltdf /x]sf] M 5}g .
-u_ pk ;ldltdf /x]sf] M 5}g .
-3_ sd{rf/L /x]sf] M 5}g .

@@= ;+rfnsx? ljlQo lgsfo jf ;xsf/L lgsfo jf cGo lgsfosf] sd{rf/L /x] g/x]sf]
M g/x]sf] .
ljefuLo :jLs[lt lnP glnPsf] M
/x]sf] ;+:yfsf] gfd M
g/x]sf] M
:jLs[lt lnPsf] =========== glnPsf] =============

@#= 9's'6Ldf /x]sf] dfl;s cf};t gub /sd M

;fpg 1420648.09
ebf} 2539439.58
c;f]h 1489839.35
sflt{s 3086316.93
d+l;/ 1841047.76
k'; 1755118.41
df3 2983443.92
kmfu' 1760695.34
g
r}t 2248250.21
a}zfv 1372547.42
h]7 3035425.13
c;f/ 1356742.48

@$= ljdfsf] /sd ? @),)),))). d'Vo sfof{no tyf ? !%,)),))). ;]jf s]Gb| sfof{nosf] !
jif{ Dofb cjlwsf] M ljdf ePsf] .

@% ;du|df o; ;+:yfn] ;xsf/L ljefun] hf/L u/]sf] dfkb08, @)^* jdf]lhd q'l6x? gu/]sf]
M
-!_ k|fylds kF"hL sf]ifsf] !) u'0ff ;Dd lgIf]k ;+sng l;df /x]sf]df
k'FhLsf]ifsf] !) u'0ff eGbf sd lgIf]k ;+sng u/]sf] kfO{of] .
-@_ kF"hL sf]ifsf] !) k|ltzt eGbf klg a9L Pp6} ;b:onfO{ C0f k|afx u/]sf] kfO{of] .

@^= n]vfJoj;foL kmd{ / To;sf ;fem]bf/x?n] cf+km' :jtGq /x]sf] ;fy} n]vfk/LIf0fsf]
l;nl;nfdf ckgfpg] dfgx?, n]vfk/LIf0f 6f]nL, n]vfk/LIf0f k|s[of / t/Lsfsf] af/]df
J. N. Pratihast & Associates, Chartered Accountants Page 4
Kumari Saving & Credit Co-operative Limited Long Form Audit
Report F/Y 2072/073

5f]6s/Ldf pNn]v, gd"gf 5gf}6 k|s[of tyf gd"gf cfsf/ cfbLsf] af/]df pNn]v
ug'{ xf];\ M

!= :jtGq /x]sf] k'li6 M

P;=la=l;= P08 P;f]l;P6\; g]kfn rf6{8{ PsfpG6]G6 ;+:yfdf cfa¢ eO{ k"j{sfnLg
n]vfk/LIf0f sfo{df ;+nUg /x]sf] tyf o; ;xsf/L ;+:yfdf sf]xL klg JolQm gft]bf/
gePsf] / o;df s'g} klg ljQLo :jfy{ g/x]sf] .
@= n]vfk/LIf0fsf] l;nl;nfdf ckgfpg' kg]{ dfgx? M
xfdLn] g]kfn n]vfk/LIf0fdfg / k|rlnt cGo n]vfk/LIf0fdfgsf] cfwf/df n]vfk/LIf0f ;DkGg
u/]sf 5f}+ .
#= n]vfk/LIf0f 6f]nL M
n]vfk/LIf0f 6f]nL lgDgcg';f/ /x]sf] 5 .
s =;+ Gffd kb
1 l;= P= >Llht a/fn If]lq k|d'v n]vfkl/Ifs

$= n]vfk/LIf0f k|s[of / tl/sf M

ljQLo ljj/0f ;f/e"t ?kdf unt cf+s8f/lxt 5 eGg] s'/fdf ljZj:t x'gsf] nflu
n]vfk/LIf0fdfg cg';f/ of]hgf tof/ u/L tbg';f/ n]vfk/LIf0f ;DkGg ug{' kb{5 .
ljQLo ljj/0fdf pNn]lvt /sd / v'nfO{Psf cGo ljj/0fnfO{ k'i6\ofO{ ug{] k|df0fsf]
58s] k/LIf0f ;d]t n]vfk/LIf0fdf ;dfj]z x'G5 . ;+:yfn] cjnDjg u/]sf] n]vf l;4fGt
Joj:yfkgn] u/]sf dxTjk"0f{{ cg'dfg Pj+ ljQLo ljj/0f k|:t'tLsf] ;du| l:yltsf]
d'Nof°g klg n]vfk/LIf0fdf ;dfj]z x'G5 .
%= gd"gf 5gf}6 k|s[of tyf cfsf/ M
s_ &) k|ltzt vr{ e'QmfgL sf] ef}r/, Aofh cfDbfgL / vr{sf] xsdf ;km\6j]o/ sf]
lx;fa kl/If0f ul/Psf] .
v_ C0f kmfOn /sd / C0fsf] k|sf/ x]/]/ gd"gfsf ?kdf kl/If0f ul/of] . s'n C0fsf]
^% k|ltzt kmfOn cWoog ul/Psf] .

@&= n]vf k/LIfsn] C0fLsf] credit appraisal tyf C0f cg'udg tyf C0f c;"nL k|
0ffnL ;DaGwL cfkmgf] /fo M
C0f cg'udg tyf C0f c;"nL k|0ffnL ;Gtf]ifhgs g} kfOof] .

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Kumari Saving & Credit Co-operative Limited Long Form Audit
Report F/Y 2072/073

@*= n]vf k/LIfsn] cfGt/Ls lgoGq0f k|0ffnLsf] k|efjsf/Ltfsf ;DaGwdf C0f Joj:yfkg,
vr{ tyf l:y/ ;+kQL pk/ lgoGq0fsf] kof{Kttf cflb sf ;DaGwdf cfkmgf] /foM
l:y/ ;+kQLsf] coding tyf ef}lts kl/If0f afx]s cfGt/Ls lgoGq0f k|0ffnL] k|efjsf/L , C0f
Joj:yfkg, vr{ Joj:yfkg ;Gtf]ifhgs g} kfOof] .

J. N. Pratihast & Associates, Chartered Accountants Page 6