March 19, 2015 (Ningani) khan Finance Minister-in thla li (April atanga July thla) chhunga Mizoram sorkar sum hman lailawk tur a pharh a. Finance Minister chuan, “Planning Commission thlak tura NITI Aayog din a lo nih khan, he ruahmanna thar hnuaia kan kal dan tur chu rei tak chhung hriat hleih theih a nih loh avangin tun tumah hian Budget puitling kan ruahman theih loh phah ta a ni,” a ti a. Finance Commission inthlak lai hunah kan awm avang leh Fourteenth Finance Commission report hi February 24, 2015 khan tlangzarh chauh a nih avangin regular budget siam turin hun an nei ta lo, niin a sawi bawk. State then-khat budget puitling pharh thei erawh an awm nual tho. Sorkar laipuiin kalphung thar a duang a, ram hmasawnna turin ‘market led economy’ kalphung a zawh tan mek a, Prime Minister leh a hote hian thil siam chhuahna lama tan lak vak a, sumdawnna tihhmasawn a, sumdawngte zalenna zau tak pek hi an thil tum pawimawh ber pakhat a ni. State sorkarte hi an sum lak luh leh an hmanna lamah zalenna zau zawk pek an ni dawn a, state intodelh ni theuh tura beisei an ni a, sorkar laipui ngheng reng lo tura (an hmasawnna tur) ruahmanna siam tura fuih an ni bawk. Hetianga, sumdawnna leh a kaihhnawih thilte ngaih pawimawh bikna (market-led/based economy) hi state dinhmun inthlauh zualtirtu a ni thei dawn a, thilsiamna lianpui pui nei state lian leh hausa zawkte tan a that viau laiin state pachhe zawk, hralh tur pawh nei lo, sorkar laipui tanpuina zara kal ve tawk tawk tan chuan a tha lo viau maithei a ni. Finance minister pharh tak sum hman lailawk tura ruahmanna (Vote on account)-ah hian han chai zui chiam tur a awm lem lo a, sorkar hmalakna tur pawh hmuh tur a awm lo bawk. Chuvangin, kum hmasa lama CAG Report leh budget document behchhanin Mizoram sorkarin sum a enkawl dan leh a kaihhnawih thenkhat tarlan tum ila a tha awm e. Sorkar sum bawm a phai lai hian a hnawh khahna atan puk thin a ni a, mahse, leiba tlingkhawm hian sum enkawlna lamah harsatna a la thlen thung. Sum indaih loh phuhrukna leh leiba rulhna (debt receipts) hmanraw langsarte chu Market borrowing, Ways & Means Advances leh Loan (NABARD, etc., atanga lak) te hi a ni. Chumi awmzia chu ba rulhna atan a pung awm a pawisa puk tihna a ni ber. Market borrowing hi kum sawm chhunga rulh zawh tur te, chu aia rei lo deuha rulh zawh turte a ni hlawm a. Tuna a lan dan chuan kum 2020-21 chho velah hian heng leiba rulh tur tlingkhawm tam lutuk hi buaipui tham a tling ngei ang Sorkar laipui hmalakna thenkhat hi state sorkar sum bawmah lut loin a buaipuitu Implementing Agency-ah direct-in a lut thin a. Chungte chu - National Rural Employment Guarantee Scheme (NREGS) te, Sarva Shiksha Abhiyan (SSA) te, National Health Mission (NHM) te, Pradhan Mantri Gram Sadak Yojana (PMGSY) te, Jawaharlal Nehru Urban Renewal Mission (JNURM) te, Rashtriya Madhyamik Shiksha Abhiyan (RMSA) te hi an ni. Sorkar sum bawm a kaltlang lo hian sum enkawlna kawngah thil felhlel a awm phah thin a ni. Chutiang ang ‘Direct transfer of funds from the Union Govt’ te chu state budget leh treasury kaltlangtir a nih loh avangin Finance Account-ah pawh a lang ngai lo, a buaipuitu Implementing Agency-ten sum an enkawl dan leh an hman dan te, heng sum hmanga hmalakna endikte pawh a mumal loh phah hle a. CAG Report hnuhnung bera a lan dan chuan budget sum ruahman dan hrim hrim hi mumal zawka kalpui chi a ni ang. Sum hmuh leh hman tur zat ruahman te, thlaveng atana sum ruahman (Contingency Fund) te leh Public Account-a dah tur leh sum hman tur ruahman danah te hian budget kalhmang (Budgetary regulations) a zui tawk lo a, budget calendar pawh an zawm tha lo a, department hrang hrangten pawisa hmuh leh hman zat an tar lan (departmental figure-te) pawh an endik tha lo tih a lang a, chu chuan financial control tlakchhamna a entir a ni,a ti. Budget-a ruahman aia tam sum hman a awm thin te, sum hmanna chiang taka tar lan a awm lo thinte hian sum enkawlna kawngah tan lak a ngai tih a tar lang bawk. Sum hman tur ngaihpawimawh bik thliar fel a ngai hle. Ngaih pawimawh bik neih (Prioritisation of exp) hi sum enkawlna kawngah a tul hle a, mipui tana sum hman dan tur indawt a hriat theih a ni. Sorkar company/corporation-ho chung-chang pawh hi sawi tur a tam khawp ang. Tuna ZIDCO leh MIFCO-in zu an zuarte hi a tira Assembly House-in a din nachhan nen a inperhsan hle a ni. ZIDCO hi industry din duhte loan pe tura din a ni a, MIFCO pawh hi chaw leh ei/in tur siam chhuak tura din a ni bawk. Tunah zu zawrhtir an ni mek. Sorkar hian heng corporation-ho kalphung hi siam tha tura hma a lak a hun tawh khawp mai. Kum tina sorkar kum tawp dawn hnai a plan sum an hmang chiam thin hi a veiawm khawp mai. Chutiang ‘Rush of expenditure’ chu pumpelh a ngai tak zet. Budget pawisa hi hman theih hun a tlai thin avang te leh chhuanlam hrang hrang avangin an dah tawl reng a. Sorkar hnathawkte hian pawisa kum tawp dawn hnaiah an hmang leh chiam thin a, kum dangah pawh (e.g. 2013 te khan) pawisa kum tawp ber March thlaah hian kum tluana sum hman zawng zawng atanga 25% aia sang hman a ni thin. Thla khat chhunga chuti zat sum an hmang chuk chuk thin chuan ei rukna kawng a hawng zau a, phuah-chawp leh a lem a sum hman a tam tih a entir bawk. Hei vang hian kum tawp lam thlenga sum dah that chin hi pumpelh hram hram a tha. Sawi tawh angin sorkar laipui kalphung inthlak avang hian kan hruaitute pawh hian ngaihtuahna thar an sen chu a ngai dawn khawp mai a. Mipui sum enkawlnaah kawngah mumal zawk leh tha zawk a tih ni ta se la, sum pelhe tur veng anga, ram hmasawnna atan pawh a tangkai ngei ang.