STATE SUM ENKAWL DAN A |HA TAWK EM?-1 (State Finance Audit Report 2021-22)

Prof. Vanlalchhawna

State sawrkar sum endik hna (auditing) hi Principal Accoutant General, Mizoram hian kum tin hna berah a neih a. Anni hi ‘Audit’ chungchanga thutawp neitu an ni. Mizoram sawrkar sum dihmun (2021-22) endikna ‘State Finance Audit Report (SFAR)’ hi August 23, 2023 khan State Assembly-ah pharh a ni a. Financial audit bakah, Performance Audit leh Compliance Audit bengvarthlak tak te tarlan a ni. State sum dinhmun bik endikna (financial audit) hi kan thlir ho hmasa dawn a ni.
STATE DINHMUN TLANGPUI
Kum 2017-2022 inkar hian loneihna leh thilsiamna lam hmasawnna a tlahniam nasa hle; service sector hi Mizoram economy innghahna ber a ni. Kum 2021-22 hian service sector thawhchhuah hi State pum dehchhuah atangin zaa 43.91 a ni. Loneihna lam atanga thawhchhuah hi zaah 28.21 chauh a ni thung; thilsiamna lam atanga thawhchhuah hi zaah 27.06 a ni bawk. India ram sum leh pai dehchhuah thanna zaah 19.51 a nih laiin Mizoram thanna zat erawh a hniam hle; zaah 0.38 chauh a ni thung.
Mizoram FRBM Act 2006 chuan sum indaihlohna (revenue deficit) hi tihbo tur a ti a. A awmzia chu sum hmuh aia tam hmanral loh tur; mamawh tlachawp leinan sum puk loh tur a ni. Kum 2021-22 hian ‘Revenue surplus’ a awm a. Sum indaihlohna, puk ngai zat ‘fiscal deficit’ hi State sum dehchhuah (GSDP) atanga chhutin zaah 1.50 chauh a ni. Mizoram FRBM Act 2006 ruahmanna ang chuan 5.20% a pel tur a ni lo.
Hetih laiin state sawrkar leiba tlingkhawm (outstanding liabilities) erawh a sang hle. State leibat tlingkhawm hi Mizoram FRBM Act 2006, Otober 2020-a siamthat ang chuan ‘zaa 26.63 aiin a sang tur ni lo’ tih a ni. Kum 2021-22 hian state leibat tlingkhawm hi GSDP atanga chhutin zaah 42.61 lai a tling.
State sawrkar hian tualchhung sawrkar te hnenah sum a pe thin tur a ni a. A pek zat tur hi State Finance Commission ruahman tur a ni. Mizoram Finance Commission (MFC) hmasa ber, September 30, 2011 a din chuan Village Council, Local Council, AMC leh ADC te sum pek tur zat kum 2015-2020 chhung atan a ruahman a. State chhiah zaa15 hi tualchhung sawrkar hnenah ‘formula based’-in pek turin a rawt a. MFC hian state sum enkawl dan leh ruahmanna kawngah rawtna 94 zet a siam a; tualchhung sawrkar sum pek zat tur ruahmanna chiah hi tipuitlin a la ni rih.
STATE SUM DINHMUN
State sawrkar sum hmuh (revenue receipts) a pung zel; kum 2021-22 hian zaah 18.33 laiin a pung. Budget estimate ai pawhin a taka hmuh hi a tam zawk daih nghe nghe. State chhiah punna zaah 32 a nih laiin State chhiah ni lo, thil dang, tui bill, etc (non-tax revenue) punna hi zaah 11 chauh a ni thung. Sawrkar laipui chhiaha Mizoram chanvo hi zaa 40.27-in a pung bawk. Sawrkar laipui tanpuina (Grant-in-Aid) a tlahniam mek a; kum 2021-22 hian zaah 1.70 chauhvin a pung.
GST Act 2017 pian hnu hian GST atanga sum lut hi a pung nasa hle. Kum 2017-22 inkar hian State GST atanga hmuh hi a let 3 dawnin a pung a ni.
Financial market atanga sum puk te, financial institution atanga puk te, sawrkar laipui atanga puk te, sum puk rulhna te, disinvestment atanga sum lut te leh public account sum lut te hi ‘capital receipts’ tih an ni. Kum 2017-22 inkar hian sum puk atanga state sawrkarin sum a hmuh hi a let 5 chuangin a pung.
Kum 2021-22 hian state sawrkar sum hmuh (total receipts) hi Rs 13233.33 crore a ni. Sum luh dan- state chhiah zaah 5, state non-tax revenue zaah 3, Sawrkar laipui chhiah atanga Mizoram chanvo zaah 23, grants-in-aid zaah 19, public debt zaah 24 leh public account zaah 24 leh opening balance zaah 2 te an ni.
Sawrkar sum hmanna hi sawrkar inrelbawlna (revenue expenditure) leh rotling thil siamna (capital expenditure) te a ni. Sawrkar inrelbawlna senso hi sawrkar sum hmanral pumpui atanga chhutin zaah 89.47 lai a ni. Sawrkar hnathawk tlawh (salary & wages), pension hlawh leh leiba pung rulhna te hi ‘committed expenditure’ tih an ni; hemi atanh hian revenue expenditure zaah 59.16 lai a kal ral.
Rotling thilsiam nana sum hman ral hi zaah 10.53 chauh a ni a. A beitham hle. Rotling thilsiam nana sum tlem lutuk hi Mizoram thanmawh bawk pakhat a ni. Kum 2017-2021 chhungin rotling thilsiam nana sum hman ral hi za-ah 22.88 atangin zaah 10.53-ah a tlahniam.
Kum 2021-22 a sawrkar sum hmanral zat hi Rs 9564.45 crore a ni a. Service head hrang hranga sum hman dan- General service (17%), Social service (18%), Economic service (11%), public account disbursement (27%), leiba rulhna (20%) leh hman bang (2%) te a ni.
Project zawh lo, tangkhang (Incomplete project) hi 151 lai a awm- PWD hnuaiah 111, PHED hnuaiah 8, P&E hnuaiah 15, leh a dangte 17 te an ni. Sum hman tura ruahman Rs 2484.05 crore a ni a; sum hman ral tawh Rs 1858.27 crore a ni bawk. Heti zat state pachhe tak maiin project zawh mumal theih loh a nei hi a vanduaithlak hle.
CAG report chuan ‘Sum tam tak puk a ruahman, principal leh a pung rulh ngai, mipui tan rah chhuah beisei tur awm bawk si lo’ a ti. ‘State sawkarin heng project-te hi a zawh thuai loh chuan senso ‘cost overrun’ a tam tham hle dawn’ a ti bawk.
State leibat tlingkhawm zaa 47 hi ‘internal debt’- market loan, financial institution leh RBI atanga puk te an ni. State leibat zaa 7 hi sawrkar laipui atanga puk a ni a. Public account hnuaia bat hi 46% lai a ni bawk. Sawrkar hnathawk leh department pawisa a bat sak hi public account hnuaiah dah a ni a. Sawrkar sum puk 83.28 % hi leiba rulhna atan hman a ni.
CAG Report chuan ‘Sawrkar sum puk te loan rulh nana hman leh leiba pung rulh nana hman thin hi sawrkar sum enkawl dan him lo (not sustainable)’ a ti.
BUDGET RUAHMAN DAN
Budget hian kalphung fel tak a nei a. State sawrkar sum hmuh theih zat tur te, sawrkar laipui atanga dawn tur te, sum puk tur zat te leh CSS/EAP a hmuh beisei zat te ruahman phawt a ni a. Hman ral tur zat hisap te nen phuah khawmin ‘Annual Financial Statement (Budget)’ siam a ni. State Legislature-ah pharh-in Budget Session sawihova pawm a ni thin.
Kum 2021-22 hian budget ruahman zat leh a taka hman ral inkar a hla hle. Budget sum enkawl danah department ten thahnem an ngai tawk lo niin a lang. Audit team te hmuh danin Supplementary grant, a taka mamawh loh (unnecessary) leh mamawh bak (excessive) a thahnem hle.
Sum hman tur ruahman zat Rs 17,356.33 crore-ah sum hman ral zat Rs 13,476.19 crore chauh a ni a; hman loh (saving) Rs 3880.14 crore lai a awm. Department 23-in supplementary grant cheng nuai 50 aia tam an nei a, supplementary grants aia tam sum hman loh (saving) an nei thung. Department 8-in Rs 100 crore aia tam hman bang (saving) an nei bawk.
Budget hi ruahman leh dil belh (Original + Suplementary) anga hman zawh loh chhan, department ten an sawi, CAG report-in a tarlan te chu- sawrkar atanga sanction hmuh loh vang, sawrkar laipuiin sum a pek loh vang, Finance department atangin sum hman phalna pek loh vang leh post ruak hnawh khah loh vang- te a ni.
Kum 2017-2022 chhunga budget sum hman zat (utilization level) hi zaah 77-84 inkar a ni a. Budget sum ruahman aia tam hman ral (excess expenditure) Rs 850.03 crore ‘regularize’ tur department 11 ten an nei. SEDP hnuaia sum dah ‘rotling thil siamna tur’ Rs 400 crore chu hman lovin a awm. March thla chhunga pawisa hman chiam a la awm bawk.
Budget sum ruahman dan dik tawk loh vang te, sum hman umzui that tawk loh vang te, scheme ruahmanna fel tawk loh vang leh sum khuahkhirh dan mumal loh vang ten sawrkar kum tawpah pawisa lak chhuah chiam te, bank account-a pawisa hman loh dah that la awm fo te hi sawrkar sum ruahmanna fel tawk lohzia tilangtu a ni.
SUM VAWN DIK LEH REPORT PEK DAN
Sawrkar sum dinhmun a hun taka report pek thin te, dan leh kaihhruainain a phut anga sum vawn leh hmanral te hi ram inawpna kalphung tha pakhat a ngaih a ni. CSS sum vawn dan thar State sawrkarin an zawm tha viau; CSS 86 (83.02%) atan Single Nodal Agency (SNA) 20 siam tawhin, bank account 80-ah PFMS nen inthlunzawm tawh a ni.
Sawrkar sum hmanralte hi a hun takah sum hman zat (UC) theh luh thin tur a ni. Autonomous District Council (ADC) ten Rs 109.50 crore an hmanna Utilisation Certificate (UCs) 94 theh luh tur an neih chu theh luh lohvin a la awm. Sum hman dan fel loh vang a ni ang tih a hlauhawm hle. ADC te Annual Accounts 2021-22 hi audit turin AG office theh luh a la ni lo bawk.
Kum 2021-22 chhung hian Minor Head 800 (Other Expenditure) hnuaiah Rs 1106.49 crore hmanna ‘booked’ a ni. Sum hman ral zaa 11.57 lai a tling. He head hnuaiah hian sum hman ral book dik lo (misclassification) a awm nual bawk.
Suspense account hnuaiah sum siam rem loh (unadjusted/outstanding) tam tak a awm a. Department pawisa hman zat, Principal Accountant General office-ah siam rem (reconcile) loh an awm bawk. RBI leh AG Office ten state sawrkar sum hman bang (cash balance) an neih zat a inang lova, hei hi Treasury leh Bank te an siam rem ngai a ni.
Central Treasury Rules chuan pawisa hmanchawp/pek nghal tur chauh ‘Treasury’ atangin lak chhuah a phal a. Drawing and Disbursing Officer (DDO) 171 chuan sum hman bang dah nan Commercial Bank-ah Current/Saving Account an hawng. March 31, 2022-a DDO account-a sum awmzat belhkhawm hi Rs 392.60 crore a tling.
DDO 15 te chuan Rs 500 leh Rs 2000 note thi tur ‘regularised’ nan Finance department phalna-in kum 2017 (March) thla khan bank account an hawng hlawm a. Heng account-ah hian March 2022 hian balance Rs 1.15 crore lai a awm. CAG Report chuan “Legislature te hriatpui phak lova heti zat sum awm hi a him lova, State sawrkarin a ‘regularise’ vat a ngai; hmanna tur dik taka hman emaw, sawrkar account-ah emaw dah let tur” a ti.