बजेट प्रक्रियामा सुधार आवस्यक

नेपालमा अर्थ मन्त्रालयलाई सार्वजनिक वित्तको एक्लो व्यवस्थापकका रुपमा लिइन्छ । अर्थ मन्त्रलाय राज्यको आर्थिक नीति निर्माण र विकासका प्राथमिकता निर्धारणमा संयोजनकारी भूमिका निर्वाह गर्ने निकाय हो । राज्यकोष सञ्चालन र व्यवस्थापनका निर्धारित विधिभन्दा बाहिर गएर मन्त्रालयले काम गर्नुहुँदैन । तर, नेपालमा अर्थ मन्त्रालय राज्यकोषको रकम स्वविवेकमा विनियोजन र खर्चगर्ने अधिकार प्राप्त निकाय जस्तै छ । पहुँचवालाले आफ्नो चाहनाको विकास कार्यक्रमलाई सरकारी बजेटको अंग बनाउन अर्थमन्त्री तथा मन्त्रालयका जिम्मेवार पदाधिकारीहरुलाई रिझाउने वा दवाव दिने कुरा सामान्य जस्तै छ । राजश्व परिचालनको अवस्था, जनताको आवश्यकता, राज्यको प्रथमिकता तथा कार्यान्वयन गर्ने निकायको क्षेमता जस्ता पक्षहरुको पर्याप्त विष्लेषणका आधारमा मात्र विकास कार्यक्रम कार्यान्वयनमा लानुुपर्नेमा पहुँच, प्रभाव र दवावका भरमा रातो किताबमा योजनाको नाम लेखाउने होड चल्दा कार्यक्रमको संख्या हरेक बर्ष बढ्ने र कार्यान्वयनको अवस्था भने कमजोर हु्ँदै जाने अवस्था छ । विकासका योजना निर्माण र स्वीकृतिका सन्दर्भमा महत्वपुर्ण जिम्मेवारी पाएको राष्ट्रिय योजना आयोगपनि पहुँचवालाका गोजीका योजनालाई रातो किताबमा चढाउने अर्को निकायका रुपमा विकास हुँदै गएको आरोप सरोकारवालाहरुको छ । राजश्व परिचालनको अवस्था कमजोर रहेको, कार्यान्वयन गर्ने निकायहरु सशक्त नभएको तर जनताको सरकारसाँगको अपेक्षा भने निरन्तर बढिरहेको सन्दर्भमा राज्यकोषको उपलव्धीपुर्ण उपयोगका लागि राज्यका महत्वपुर्ण निकायको कार्यसैलीमा सुधार आवस्यक छ ।    

Efficient Parliament for Improved PFM

The success and failure of representative democracy like ours largely depend upon how effectively the people's representatives carry out their responsibilities. Several other institutions including civil society and media also have important roles in the democracy as they can contribute to establish a connection between people with policymakers and executives, to fill the gap between deliverables of democracy and expectations of people and eventually to establish a faith of people to democratic system and procedures. However, legislature or parliament is the most important institution that can make the democracy work for greater good of people. The role of parliament is even greater when it comes to public finance management (PFM).

Shrouded in secrecy

Anirudra Neupane

Budget is a long process of which budget formulation is just one part. It includes budget approval, execution, reporting and auditing. Public oversight in the budget process involves public interest and participation in and scrutiny of major aspects of budget process.This starts from formulation of policies and programs and ends with reporting and auditing. Public participation in budget process is taken to be the building block of enhanced Public Financial Management (PFM). 

Number game: Supreme Audit Institution

Anirudra Neupane 

National audit involves the independent evaluation of financial statements of government agencies by Supreme Audit Institution (SAI). It assesses whether the government has raised revenues and spent them in line with the approved budget, and whether the information regarding revenues and expenditures are accurate and provide a reliable picture of the fiscal position of a country. Generally, SAIs undertake financial audits of government agencies to review the procedure followed for accounting, and compliance audits to test the legality of transactions made by those agencies. However, the scope of audit is not limited to financial and compliance audit. Modern SAIs are expected to scrutinize the economy, efficiency and effectiveness of programs undertaken by the government.