{"id":15629,"date":"2021-07-29T17:28:06","date_gmt":"2021-07-29T21:28:06","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/sao-georgia-audits-public-debt\/"},"modified":"2023-05-07T23:41:18","modified_gmt":"2023-05-08T03:41:18","slug":"sao-georgia-audits-public-debt","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/sao-georgia-audits-public-debt\/","title":{"rendered":"\u062a\u062f\u0642\u064a\u0642 SAO Georgia \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645"},"content":{"rendered":"<p>\u064a\u0646\u0635\u0628 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0645\u0643\u062a\u0628 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 (SAO) \u0641\u064a \u062c\u0648\u0631\u062c\u064a\u0627 \u0639\u0644\u0649 \u0641\u062d\u0635 \u0641\u0639\u0627\u0644\u064a\u0629 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\u062e\u0644\u0627\u0644 \u062c\u0627\u0626\u062d\u0629 COVID-19 \u060c \u0639\u0646\u062f\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0644\u062d\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635.<\/p>\n<p>\u064a\u0645\u0643\u0646 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0623\u0646 \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0629 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\u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (INCOSAI).<\/p>\n<p>\u062a\u0639\u062a\u0642\u062f SAO Georgia \u060c \u0628\u0635\u0641\u062a\u0647\u0627 \u0639\u0636\u0648\u064b\u0627 \u0646\u0634\u0637\u064b\u0627 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 INTOSAI \u062d\u0648\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 &#8211; \u0648\u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0645\u0634\u0627\u0631\u0643\u0629 \u0648\u062a\u0637\u0648\u064a\u0631 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 &#8211; \u0623\u0646 \u062e\u0628\u0631\u0627\u062a\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u0642\u062f 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\u0623\u0646\u0647 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 2014 \u0625\u0644\u0649 2019 \u060c \u062a\u0636\u0627\u0639\u0641 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u062c\u0648\u0631\u062c\u064a\u0627 \u060c \u0625\u0644\u0649 42 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0623\u0643\u062a\u0648\u0628\u0631 2019. \u0643\u0627\u0646 78 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0648\u0642\u062a \u062e\u0627\u0631\u062c\u064a\u064b\u0627 \u060c \u0623\u064a \u062a\u0645 \u0627\u0642\u062a\u0631\u0627\u0636\u0647 \u0645\u0646 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\u0645\u0646 \u062a\u0648\u0635\u064a\u0627\u062a SAO \u0627\u0644\u062a\u0633\u0639. \u062d\u062f\u062f SAO \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p><em><strong>\u0643\u0627\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u063a\u064a\u0631 \u0645\u0643\u062a\u0645\u0644 \u0648\u0644\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/strong><\/em> \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u062d\u062f\u0648\u062f \u062f\u064a\u0648\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u062c\u0648\u0631\u062c\u064a\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0642\u0627\u0646\u0648\u0646\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u064a\u0646 \u060c \u0623\u062d\u062f\u0647\u0645\u0627 \u062a\u0633\u062a\u062e\u062f\u0645\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u062d\u0633\u0627\u0628 \u062d\u062f \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0633\u0646\u0648\u064a \u060c \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647 \u0644\u062d\u0633\u0627\u0628 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062f\u064a\u0648\u0646. \u0644\u0627 \u062a\u062a\u0648\u0627\u0641\u0642 \u0647\u0630\u0647 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u062d\u062f\u0648\u062f \u0645\u0639 <a href=\"https:\/\/www.imf.org\/external\/Pubs\/FT\/GFS\/Manual\/2014\/gfsfinal.pdf\">\u062f\u0644\u064a\u0644 \u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629<\/a> \u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u062f\u0648\u0644\u064a (GFSM 2014).<\/p>\n<p><em><strong>\u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0637\u0627\u0631\u0626\u0629 \u0644\u0645 \u062a\u0643\u0646 \u0645\u0645\u062b\u0644\u0629 \u0641\u064a \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/strong><\/em> \u0644\u0627 \u064a\u062d\u062f\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0637\u0627\u0631\u0626\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0625\u0639\u062f\u0627\u062f \u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u060c \u0644\u0645 \u062a\u0623\u062e\u0630 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0628\u0627\u0646 \u0627\u0644\u062d\u062c\u0645 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0637\u0627\u0631\u0626\u0629 \u0639\u0646\u062f \u0635\u064a\u0627\u063a\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627.<\/p>\n<p>\u0646\u0642\u0644 SAO \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0625\u0644\u0649 \u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0648\u0643\u0627\u0644\u0629 \u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0648\u062f\u0627\u0626\u0639. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0625\u0641\u0644\u0627\u0633\u0647 \u0623\u0648 \u0625\u0641\u0644\u0627\u0633\u0647 \u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u062a\u0639\u0648\u064a\u0636 \u0643\u0644 \u0635\u0627\u062d\u0628 \u0625\u064a\u062f\u0627\u0639 \u0645\u062a\u0623\u062b\u0631 \u064a\u0635\u0644 \u0625\u0644\u0649 15000 \u0644\u0627\u0631\u064a \u062c\u0648\u0631\u062c\u064a (\u0645\u0627 \u064a\u0642\u0631\u0628 \u0645\u0646 5000 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a \u0623\u0648 \u062d\u0648\u0627\u0644\u064a 4000 \u064a\u0648\u0631\u0648).<\/p>\n<p><em><strong>\u0644\u0645 \u062a\u062d\u062f\u062f \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u062f\u0648\u0627\u0631 \u0648\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646.<\/strong><\/em> \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062f\u0644\u064a\u0644 \u0631\u0633\u0645\u064a \u0623\u0648 \u0645\u0646\u0647\u062c\u064a\u0629 \u062a\u0635\u0641 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0623\u0648 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629. \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0636\u0631\u0648\u0631\u064a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u064a\u0646\u0635\u0628 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0645\u0643\u062a\u0628 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 (SAO) \u0641\u064a \u062c\u0648\u0631\u062c\u064a\u0627 \u0639\u0644\u0649 \u0641\u062d\u0635 \u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0643\u0648\u0645\u0629. \u062a\u062d\u0642\u064a\u0642\u064b\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 \u060c \u0623\u062c\u0631\u0649 SAO Georgia \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0641\u064a \u0639\u0627\u0645 2020 \u0644\u0645\u062a\u0627\u0628\u0639\u0629 &#8230;<\/p>\n","protected":false},"author":89,"featured_media":7562,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1725,1679],"content-tags":[1379],"country":[2865],"region":[1745],"section":[2648],"coauthors":[],"class_list":["post-15629","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1725","journal-categories-1679","content-tags-1379","country-georgia-ar","region-1745","section-2648"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u062f\u0642\u064a\u0642 SAO Georgia \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" 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