According to the constitution, on the 15th of May, the Minister of Finance, on behalf of the Government of Nepal, is busy preparing the submission for the financial year 2082/083, including the Ministry of Finance. Institutional discussions within the ministry, inter-ministerial discussions, various processes and dialogues of the Planning Commission are also parts of budget making. Now, there has been an increase in the practice of the officials of the Ministry of Finance also participating in the various pre-budget discussions. In such discussions, it is heard that the budget should have avoided some wrong practices. Even the common people feel that the words and actions of the budget would have been the same.

No matter how long the marathon of the budget speech is run, it does not make sense if the words and actions do not match, it has not happened. The disease of mentioning many things in the budget but not seeing progress in their implementation, which has been in Nepal for a long time, should not be repeated this time. All the laws, regulations and laws related to the budget should be implemented and people's confidence should be increased that what is mentioned in the budget will be implemented. This budget should be able to instill confidence rather than share hope. The budget should also ensure concrete implementation. Do not include things that cannot be implemented in the budget. Let the

budget address current challenges and uncover future possibilities. Even if only a few exemplary good works can be started, they can become the beacons of development for the coming days and inspire confidence in the new generation.

Expectations of the budget

The expectations of the public from the budget are unlimited. But the available means and resources are limited, we all understand. So very wise allocation is required. Due to long past practices, there is a situation where many things are included in the budget and there is a fundamental failure in its implementation. Finance Minister should be able to show the courage to end such practice with this budget. This will improve the level of trust and good governance towards the government.

This government is a government with a two-thirds majority. It can make many policy changes when it wants and there is public expectation that the government does so. Since it has gone to federalism, the Ministry of Finance and related ministries do not keep budgets that are generally suitable for local governments and state governments. It is necessary to fully implement the plan of not keeping the plan costing less than 3 crores in the central budget system. If this is done, there will be a major policy change in the country's development administration. The role of state and local governments will increase. There is no budget allocation for topics that have no assurance of means, little homework for implementation, depending on access and not included in the project bank. 

The government has already included maintaining good governance and creating jobs within the budget priorities. But the challenge is, how to complete these two tasks? The best tool for good governance may be to 'digitize' the economy. But it should be seen that it can be done practically. Adequate attention should be paid to the development of digital infrastructure so that day-to-day administrative work can be completed without any hindrance. Even now there are barriers to online operations from many offices.

Similarly, the matter of increasing employment has been coming to the budget and policy programs for many years. But how is that possible? It is not practiced much. Almost four decades of practice have shown that until the development of the manufacturing industry, a large number of foreign manpower cannot be employed in the country. Especially by consuming the country's raw materials and manpower, there is a possibility of creating such a large number of jobs only from large industries. Therefore, job creation is possible only if agriculture, industry and tourism, which have comparative advantages, can be combined. The budget should pay special attention to this. 

According to the expectations of the 'Gen-G' generation, things like information technology, digital economy, easy access to the financial sector and unhindered public administration should be improved. It is necessary to arrange adequate investment in this regard.

Without improving the education and health systems, proper manpower cannot be developed. Rapid economic development cannot be expected unless proper human resources are developed. Therefore, it is necessary to ascertain what kind of manpower is needed in which field and within how many years and change the education system based on that. Social security or insurance should be prepared to provide all health facilities from a single window by removing the provisions of social security which cannot be counted towards health. Even now, there is a situation where patients who need emergency treatment for various reasons do not come to Kathmandu. A solid plan is needed to extend the health facilities available in Kathmandu hospitals to at least provincial level hospitals. In order to rescue emergency patients at night, it is necessary to arrange ambulance services from at least three helicopters with night vision. These works cannot be done only on the basis of allocation as was done in the past in the education and health sectors.

National pride projects are problematic mainly due to lack of budget. Since the north-south corridors are not completed on time, even the highways built in the east-west have not been able to contribute significantly to the national production, it is necessary to think about this. Urban infrastructure is also not up to date. In terms of protection of riverine civilization and minimizing the damage caused by natural disasters, the disaster management works are still in a very slow state. 

Although the government has promised many times, the arrangement for payment of Corona insurance has not been made, it is necessary to develop a payment system so that the outstanding amount of the builders is not raised any more. Since the plans which have been incomplete in the past are naturally given in multi-year format, they also require special budget. 

On the other hand, the average demand is decreasing due to various reasons. Due to which the revenue collection is also having a negative impact. Therefore, at such a time, the government should be able to increase its utility by increasing public expenditure. Development administration will not be free from criticism unless the utility of general and capital expenditure is increased or made result-oriented. To do concrete work in this direction, a mechanism should be made to manage governance and monitoring work. 

For the development of tourism, programs with special plans should be made to free Nepali Akash and Nepali Airlines from the blacklist of 'ICAO'. In the same way, it is necessary for the upcoming budget to be effective in promoting good governance in order to remove it from the 'grey' list of wealth laundering. A few years of hard work will be required in the areas of sustainable irrigation system, power development and revenue growth. Unless the investment of native and non-resident Nepalis is increased, foreign investment will not increase much. For that, a lot of work needs to be done on governance and market mechanisms, for which adequate budget is required.

The role of the opposition is more important than the ruling party in creating an investment environment. Bandhs and strikes, which have stopped happening for a few years, are on the rise, causing major problems even in regular economic activities. In such a situation, a budget must be made to earn their trust. It can be important not to slip into this when it comes to numbers. It has been established that the state does not give anything unless it is asked for and after asking 

major challenge 

Due to the wrong practices in the past many years, the programs mentioned in the budget have not been properly implemented. Almost a year has passed since the implementation of the 16th five-year plan, now only four years are left for this plan. Based on that plan, the ministries have prepared an action plan, but the main challenge is to allocate according to their feelings. Of course, according to the aspirations of the plan, it is necessary to come up with the government's policies and programs and the budget accordingly. It is not possible to do these things unless we stand against the problems that have been seen as trends since the past. The old style of budget allocation does not reach the new place. The Ministry of Finance will have to work hard to adopt the new style. There are a lot of

ing jobs but there is little or no space for finance. Financial expenditure is outstripping capital expenditure. Such problems arise when loans taken from various sources are invested in unproductive sectors. Even now, there are challenges such as revenue not rising as per the target, not being able to widen the scope of taxes, not being able to create jobs due to not being able to create an industrial environment within the country, not being able to develop the education and health system according to the needs of manpower, not being able to get the expected benefits even from some of the sustainable infrastructures that have been built.

In general, the current state of the economy has also challenged this budget. On the one hand, economic activities are decreasing due to the decrease in average demand, on the other hand, the quality of economic activities will increase but the density will decrease due to the adoption of technology development. In order to get rid of this, the government should spend in order to increase the economic activity. This requires more means and resources. Only when the government is able to mobilize resources and spend effectively, the economy can be brought out of the current situation and the pace of development can be increased.

It is rare in the economy that there are no challenges and only opportunities. The basic problems of the economy can be solved only if we can recognize the opportunities while facing the challenges with moderation. In the current situation, the structural changes of the economy will have to be rearranged. That is to create an environment that strengthens service businesses with an emphasis on industrial production. Keeping this in mind, the government should present the budget, win the sentiments of the people and the private sector.