With the onset of digital revolution and change in overall functioning of government Finance, the financial system of the Union Territory has also witnessed a plethora of reforms both at policy and operational levels. The slew of reforms undertaken by the people at the helm of affairs has steered it towards the path of development where future of government financial system seems more clear, vibrant and dynamic in its functioning and operation. It has reached to the stage where it needs renewed efforts at each level to set the wheels running towards the new horizon of growth and development. With sea change in the field of Information technology, the policy level decisions are also seeing a manifold change. Switch over from archaic files to IT based portals and online software has been the soul of reforms happening in the union territory of Jammu & Kashmir, BEAMS, PaySys, Treasury Net and CPIS to name a few.
In its Economic Survey in 2017, the Government of Jammu & Kashmir came up with the framework of online budgeting by introducing Budget Estimation Allocation Monitoring System (BEAMS) to make budgeting process efficient, make it real-time and to strengthen management information systems. It was envisaged that this new system will bring transparency and efficiency in public delivery system under the larger ambit of National e-Governance Plan of Government of India. Since its inception, it is being developed and updated by National Informatics Centre (NIC). In the first leg, the bidirectional process of Budget preparation and Budget allocation was made possible and in the second leg the BEAMS application has been integrated with TreasuryNet application, the online software run by treasuries in Jammu & Kashmir.
Integration of BEAMS with TreasuryNet application enables the external interface support system. This has resulted in the exchange of data between BEAMS application and TreasuryNet application. Formerly, treasuries would accept allotments on paper. Now the same can be fetched in TreasuryNet application online thereby relieving the departments of sending allotments manually or via post. In furtherance to integration, it has eliminated misclassification to a large extent. The expenditure is booked only in those object heads of account which have received budget allocations in BEAMS portal and hence TreasuryNet application thereby putting a full stop on misappropriation of funds at any level. Recently, NIC has developed PaySys, online software for preparation of bills. The bill preparation system provides common and integrated platform for Drawing & Disbursing Officers (DDOs) to prepare all types of bills for booking of expenditure. The system comes handy to DDOs after transporting data from CPIS. For the first time, an employee working in any department in the government of J&K can download Salary Slip through PaySys.
Allocation of functions between Planning and Finance was a historic decision taken by government. It was felt that the officials of Planning are overburdened with collection and compilation of statistical data, socio economic surveys, formulation of five year plans, monitoring and review of the implementation of plan schemes and their overseeing and as such their allocation/expenditure functions should be done away with and given to the officials from Finance Department who possess expertise in the relevant field. The setting up of Integrated Resource Division at different levels of administration to be coordinated by the personnel from both Planning and Finance department to streamline Capital expenditure and expenditure related to Centrally Sponsored Schemes in each administrative department is praiseworthy.
The posting of Accounts personnel to different government offices is being made by Finance Department in the form of Accounts Assistants, Accountants, Assistant Accounts Officers, Accounts Officers, Chief Accounts Officers and Director Finances in order to keep a tight vigil on government accounts which has resulted in financial discipline, streamlining of expenditure and proper collection of receipts. Accounts personnel goes through a rigorous one year training and has to pass three departmental exams conducted by J&K Public Service Commission (JKPSC) to improve his capability and effectiveness in the field of managing government finances. Considering the importance of financial management in every department, new posts for Accounts cadre are being created in prominent offices which have remained aloof so far. To mention recent development in this direction, new posts of Accounts Officers have been created in the offices of District Commissioner (DC), Superintendent of Police (SP), and in Municipal Committees (MC) where large transactions relating to District Capex, Land Compensation, Relief, election related funds, advance drawls and Security Related Expenditure (SRE) happen day in and day out. In public circles, a debate has been going on as to whether Drawing and Disbursing powers of non-professional DDOs should be done away with and given to Senior and Junior Accounts Officers. Under present circumstances, when IT enabled portals have taken prime place in our working environment and when managing government finances is becoming more complex, the demand for professionals in the relevant field has also grown. So yes, vesting of DDO powers to non-professionals needs a relook.
In the successful implementation of PaySys, Government Treasuries, which is the face of Finance Department, have played a pivotal role in imparting training to DDOs and hence smooth implementation. With Treasuries, the target of switch over from archaic bills to online billing has been achieved in a time bound manner. The staff working in Treasuries needs to be appreciated in this regard. With multi-pronged approach, the activities relating to data updating of employees in CPIS and credit upload of NPS subscribers has also improved with PaySys. The PaySys with latest improvements in its software module has laid the foundation and is a way forward for the larger target of Pay & Accounts Office (PAO) system. This new structure which assimilates features of modern technology and efficient and scientific techniques of management is going to help in smooth transition in a great deal and steps taken in this regard are praiseworthy. But at the same time, the acumen and grit of Accounts cadre needs to be utilized in the circumstances created by introduction of slew of reforms in the field by vesting DDO powers to them in order to guard the finances of the UT in the best possible manner.
(Feroze Mir is District Treasury Officer Kulgam & Mehraj Dar is working as Accountant in the office of Director General Accounts & Treasuries, J&K)
mehraj.dar153@gmail.com