Feroze Ahmad Mir, Shafat Yehya
With the emergence of Information & Communication Technologies (ICTs) and Government process re-engineering through e-governance, the possibility of improvement in financial management with efficiency and effectiveness looks more visible in comparison to the traditional manual systems. ICTs enabled the restructuring of hierarchical organizations, re-engineering of work processes and effective and participative decision-making. ICTs are helping governments to perform the new roles of serving, steering, coordinating, reinventing and realignment. ICTs have also given a new dimension and definition to administration. Administration has now become efficient, accountable, digital, responsive, transparent, equitable, qualitative, participative, team spirit oriented, vision based, paperless and flexible (Good Governance).
Promoting Good Governance in financial management in the Union Territory of J&K has been one of the core objectives of the Finance Department. It is a matter of pride that the financial systems in Union Territory of J&K are one of the most transparent systems anywhere. The e-initiatives introduced and implemented in the department have truly transformed the financial administration of the Union Territory.
e-Bills (JKPaySys)
JK Payment System (Pay Manager) provides the most common and integrative platform for DDO’s to prepare the all types of bills for booking of expenditure. It is also the Pay Bill Preparation System which is meant for the Employees of the Government of Jammu & Kashmir. The Software not only provides the facilities for Pay bill Preparation but also Preparation of DA Arrear, Bonus, Arrears, Leave encashment and Works/Contractor Bills.JK PaySys has been developed as an Online Billing System.
e-Budget (BEAMS)
In a bid to have paperless budget, Government of Jammu and Kashmir has introduced Budget Estimation Allocation Monitoring System (BEAMS) with the objective of facilitating easy co-ordination among the Drawing and Disbursing Officer, Head of Departments, respective Departments, Finance Department and Treasuries/PAO offices through Electronic Platform. This system owes its origin from one of the core infrastructure components introduced by the Government of India under National e-governance Plan (NeGP) to support budgeting process more efficiently, improve cash flow management, promote real time reconciliation of accounts, and strengthening management information systems. Improved accuracy and timelines in preparation of accounts bring transparency and efficiency in public delivery systems and for better financial management along with improved quality of governance. The BEAMS is an online computerized system to distribute the budget and to authorize expenditure. As soon as the budget is released, the Administrative Departments can allocate funds to their Controlling Officers / Drawing and Disbursing Officers through this system. All the expenditure is thereafter not only checked for budget availability before the bills can be submitted, but also the monthly cash flows are controlled against pre-determined targets.
e-Empowerment
The Empowerment (Enabling Monitoring of Public Overview of Works Being Executed & Resources for Meaningful Transparency) is a web portal hosting all the works being executed under the capex component of the UT budget. The same can be accessed through BEAMS website of Finance department. The objective of this initiative is that every citizen should be able to view every detail about the nature and extent of work under execution in his or her area or any part of the Union Territory. The initiative is reviewed continuously for incorporation of improvements based on the feedback of general public. The aim behind the initiative is that general public should utilize the information available on this portal to help Government bring about greater responsiveness and accountability besides greater participation of stakeholders in the process of development happening in their area. The portal is an interactive one as it offers public an opportunity to give their feedback about any of the works going on in J&K.
e-Payments (DBT)
Government of J&K has made electronic mode of payments mandatory without involving any cash transactions. In order to ensure transparency and accountability in transaction of Government business, a number of IT enabled initiatives such as PaySys, BEAMS, PFMS and DBT have been implemented. The autonomous bodies/PSUs operating through bank accounts have also been instructed to adhere to digital/DBT payment mode exclusively. Promotion of digital payment ensures transparency, timeliness and accountability in transaction of Government business and complete streamlining of payment systems across the Union Territory. The payment in DBT mode through Public Financial Management system has also been made mandatory which has led to large impact on timely payments to more than 80 lakh beneficiaries.
e-stamping
On 24th June 2020 vide SO No 201, Finance Department introduced e-stamping in J&K. The e-stamping is electronically generated stamp paper, which can be used by public as a safe and secure method of paying stamp duty for any purpose without physical purchase of stamp paper. The e-stamping facility benefit the public for a hassle-free payment of stamp duty as well as the Government, since it saves the cost of printing, storage and transportation of stamp papers. The e-stamping procedure is secure, cheaper, time-saving and reliable, compared to the manual paper based system.
e-Kuber
E-kuber is the core banking solution of the RBI that gives high degree of access to commercial banks and other institutions to their current account with the RBI. The e-kuber system was implemented in 2012, and it is considered as one of the successful central banks administered Core Banking Systems in the world. An efficient delivery of central banking services with banks and governments required a well-designed digital network and e-kuber does this job since its launch in 2012.Governments (centre and states also can use the e-kuber platform to update about the Ways and Means Advances (WMA is temporary loans given by RBI to Governments).
The new payment system of RBI is replacing the existing system for the purpose of Government payments. All types of Government payments including employee’s salaries and pensioner’s pensions would be done through RBI’s e-Kuber. Pertinently, J&K is the first Union Territory to implement version 2.9 of e-Kuber payments system.
e-Procurement
The Jammu and Kashmir administration has issued several guidelines to the Administrative Departments for strict implementation of e-procurement policy. It is mandatory for departments to receive all bids through e-procurement portals like jktenders.nic.in. The process of e-tendering, wherever required as per GFR shall be initiated immediately in the month of April and completed by or before 31st May for the current financial year. All the procurements of Goods and Services shall be made through GeM portal in terms of relevant provisions of GFR 2017, Manual for Procurement of Goods 2017 and Manual for Procurement of Consultancy and other Services 2017. The Local Filters are operational on Government e-Marketing (GeM) , which is one of the important components of Jammu and Kashmir Economic Package announced recently for promotion and giving a determined push to the growth of local entrepreneurship.
e-Audit
J&K Audit Manual 2020 which has come into force in the Union Territory provides for shifting to e-audit in a phased-manner in next 3 years, while introducing a new set of guidelines for audit and inspections of government records. The manual has impressed upon the audit organization to exclusively shift to e-audit mode in a phased manner in next 3 years. To overcome the constraints for physical audit of records in a situation like Covid-19 pandemic, the audit manual has impressed the audit organization to shift to “e-audit” in a gradual manner. With this, the audit team using technological intervention will eliminate physical visits, reduce auditor-auditee interface and ensure optimal use of time and resources, reads the manual guideline.
e-Compendiums/Manuals
Enhancing Transparency has been the moving spirit of Finance department and publication of e-Compendiums/manuals is a step towards it. The e-compendium/manuals provides insight into reforms implemented in the department which has truly transformed the Union Territory.
(The authors are District Treasury Officer, Kulgam and Deputy Director Budget)