The trend of government agencies transferring funds against the rules towards the end of the financial year and spending large sums of money in a short period of time has continued this year as well. According to which, 2 trillion 33 billion rupees have been spent in 30 days of June. This year (from July to June 30) is 15.37 percent of the total government expenditure.

Only in the last two months of the current financial year (May and June), about 23 and a half percent of the total expenditure so far, i.e. 3 trillion 58 billion rupees, has been spent. According to the data of the Comptroller General's Office, the total expenditure of the government till June 30 is 15 trillion 15 billion 96 crore rupees. Economists have commented that the government does not want to improve the government finances and that such problems have continued since the past. 

Economist Dilliraj Khanal said that since the systemic practice of exploiting the available resources is becoming stronger, the same situation has continued this year. "The coalition government should have eliminated this trend and maintained financial discipline, but it failed to achieve it, as a result, this year too, a large amount of money has been spent at the end of the financial year," he said, adding, "The budget and its goals (project, sector, sustainability, quality, etc.) were limited to paper only." In practice, the opposite happened. There has been systematic pouring of water into the sand. This year is a continuation of the same.' 

He says that the corruption of the government expenditure system has not stopped because financial mismanagement is rampant due to the trend of not being punished even if the policy made by himself is not followed. "Even when doing things against the law, some people and organizations should not be responsible, accountable and punished, the trend of cutting and paying checks against the rules was encouraged," Khanal added, "Overall, this is a lack of financial discipline." 

In addition, the government had issued standards last January to make it economical and efficient to manage public expenditure. The government has made a special provision in the standards to increase the capital expenditure and increase the effectiveness, in which the liability cannot be transferred to the next financial year by spending beyond the limit of the annual allocated budget. According to this, the government agency must make an annual action plan while implementing the project. However, no positive results have been seen.

"In the implementation of the project, a minimum of 10 percent within the first quarter period and then a quarterly allocation of at least 10 percent every month must be made so that 100 percent results are achieved by the end of June," the criteria for making public spending economical and effective in 2081 states, The action plan will have to be prepared and sent to the relevant ministries, the Ministry of Finance and the National Planning Commission by the end of the year.'' However, the habit of spending by ignoring the rules and laws has also been continued.

The same is the case with capital expenditure. In the 30 days of June alone, the government has spent 71 billion 56 million rupees on capital expenditure. This is about 23 and a half percent of the total capital expenditure of the current financial year. 

As of June 30, the government has spent 61 percent of the annual target, i.e. 2 trillion 14 billion 95 million rupees. The capital expenditure in May and June last month is about 94.97 billion rupees. This is about 44 percent of the total capital expenditure so far. 

It seems that almost half of the capital expenditure in the year was spent in the last two months (June and June 30). This year, the government allocated 3 trillion 52 billion 35 million rupees for capital expenditure. After being unable to spend, the government reduced it to 2 trillion 99 billion 509 million (85 percent of the initial allocation) through a half-yearly review.

'We have an annual budgetary system, not a multi-year one. Although there is a medium-term expenditure structure, the budget is based on an annual method. It naturally takes a long time to carry out the work of projects included in the annual budget," said public financier Baburam Subedi, "questions have also been raised about the efficiency of our construction professionals, while the government agencies that implement the budget also have incompetence." 

Subedi said that the problem of lobbying to get the budget but not being active in implementing it is that the relevant ministers and agencies are not able to spend the budget. "The disease of inefficiency in government agencies is an old one, there is no other option without improving it. There is a trend of not being sensitive while making the budget and panicking during implementation. By doing this, by nature, a lot is being spent in the third quarter,'' he said.

The directives given by the parliamentary committees in the past years and the reform points that came with the budget statement were arranged not to spend more than 20 percent in June alone. Every year this limit is exceeded. Last year in June alone, the government spent nearly 2 billion rupees. Finance Secretary Ghanshyam Upadhyay said that since the Ministry of Finance has already allocated the budget to all the ministries, the task of spending it is the responsibility of the Development Ministry. 

'However, why spend so much only at the end of the financial year? The answer to the question why the payment of work done throughout the year should be delayed at the end of the financial year should also be understood from that ministry," he said. From the point of view of financial discipline, the Ministry of Finance always has the opinion that the expenditure should be within the financial year. However, while working, it has been seen that the relevant ministry tends to spend more at the end of the financial year. However, he said that the real reason may come from the Ministry of Physical, Urban, Water Supply, and Irrigation, which spends a lot of budget on this matter.