About 45 per cent of the development funds in the current fiscal year are being spent on new development schemes while 55 per cent of the funds are being spent to complete the on-going schemes.

Never before in Sindh during last 34 years when it re- emerged as a province on Pakistan's map, so much amount of money has been given to new development schemes.

Officials say that Sindh has been blessed with a coalition government. It is a coalition, but an uncomfortable alliance. There is a perpetual mistrust among the partners and it is no secret that all the three partners sit in a manner that their faces are turned against each other.

The Muttahida Qaumi Movement (MQM), the biggest and most vocal partner of the alliance, has threatened more than once to walk out of the coalition because, to quote an MQM member of the Sindh Assembly, "our development schemes and proposals get stuck up at the Chief Minister's desk."

But in face of all these bickerings, demands of many members of the assembly have been accommodated as reflected in increasing allocation for new development schemes. Out of Rs11 billion annual development programme, the new schemes have taken up as much as Rs4.96 billion. While only Rs6 billion are being spent on completion of the on-going schemes.

In the previous years, the new development schemes were allocated hardly 25 to 30 per cent of the development outlay as emphasis was on completion of the on-going schemes.

The Sindh province has been called, a "graveyard of development schemes" as according to an official document, "a large number of development schemes, driven by political patronage have been abandoned midstream.

Half built buildings, unviable rural water supply schemes, schools with buildings but without teachers or only students and teachers without school shelters are in abundance "says this report. More than a year ago, an inspection team counted 3,419 schools with no enrolment, and 4,322 schools with no teachers.

The mounting demand for more funds for development schemes is creating apprehension of further wastage and squandering of funds. In the wake of this generous allocation for new development schemes, reports express apprehension whether the National Finance Commission (NFC) comes out with an award or not.

The planners in Sindh are assured of an increase in their share of federal funds in the coming fiscal year. And therefore the preparations for an ambitious development programme of about Rs18 billion for the next fiscal year with all emphasis on poverty alleviation, education and health care. Poverty alleviation and social sectors are marketing points.

During his routine weekend visit to Karachi in second week of May, Finance Minister Shaukat Aziz met Sindh Chief Minister Sardar Maher and gave him assurance of an increase in funds for the province during the next fiscal year. Substantial amount of funds are expected to come from expansion of sales tax net on services.

A working group has identified as many as 50 such services on which sales tax could be levied and proceeds would be given to provinces. Initial reports suggest that at least nine more services would be brought under sale tax net in the next fiscal year. The federal government collects sales tax on seven services on behalf of the provinces.

The provincial law department is reported to be preparing a draft for an ordinance for the purpose which would be enforced with the announcement of the budget for the next fiscal year which would be more than Rs100 billion in size with Rs16 to Rs18 billion development outlay.

But how about the current fiscal year's budget and what are the results. The Sindh Finance Minister, Syed Sardar Ahmad, presented Rs90.91 billion budget on June 16 last with an additional Rs14 billion for development.

The development outlay was not included in the budget because, "it was subject to the availability of funds". For the last three years, the Sindh budget documents have been announcing that the implementation of the development programme " is subject to the availability of funds".

The Sindh Finance Minister, Syed Sardar Ahmad, had called his 2003-04 budget a 'performance budget' when he presented it last year on June 16. What has been the performance? More than two million school children are without books in the province.

More than 7,000 school buildings are without teachers and students in the province. There are a few hundred buildings constructed for basic health units. But these are vacant for want of staff and equipment.

There has been an unprecedented wheat crisis in the province since last October. Wheat flour was sold at Rs20 a kilograms. This crisis lingers on till this day. One of the factors is said to be finance department's inability to respond quickly to food department's demand.

Syed Sardar Ahmad had announced the setting up of a Pension Board with an allocation of Rs 1 billion. There is no report on the formation of this Board till this day when the financial year is approaching its end.

Accounting and monitoring in Sindh remains a distant dream. The accounts of the finance department never tally with those of departments and the accountant general's office.

There are always 'missing millions and billions" from these account sheets. The World Bank has offered funds for this purpose. A seminar organised for this purpose remained virtually unattended. The politicians and the officials maintained a couldn't-care-less attitude towards the management of public money.

Sindh's revenue base continues to remain narrow and inelastic. The agricultural income tax generates a very small amount. The convenient excuse is that drought that hit the province.

But this drought did not bring any change in the lifestyle of well known two dozen feudal families of Sindh. They keep on their summer visits to Europe and the USA, live lavishly in Karachi and Islamabad and maintain big farm houses and ketties.