PROJECT REPORT
ON
e-Governance
Submitted to
Rashtrasant Tukadoji Maharaj Nagpur University, Nagpur
for the award of degree of
Master of Business Administration
course specialization in
Human Resource Management
Prepared by:
Priyanka S. Pathe
Guide:
Prof Nilesh Yemde
2014 2015
NIT Graduate School of Management
Survey No. 13/2, Mahurzari, Katol Road, Nagpur 441 501
CERTIFICATE
NIT Graduate School of Management
This is to certify that the project report titled e - Governance ; is a
bonafide work of Ku. Priyanka S. Pathe, who is student of MBA (Second Year),
N I T Graduate School of Management (Academic Session 2013-14). This report
is being submitted in partial fulfillment of requirement for the course of Post
Graduate Degree of Masters of Business Administration (MBA) of Rashtrasant
Tukadoji Maharaj Nagpur University, Nagpur.
Prof Nilesh Yemde
Project Guide
Dr Neha Sharma
Director
APPROVAL OF PROJECT PROPOSAL
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Name of Student
: - Ku. Priyanka S. Pathe
Enrollment Roll No
: - 2012016600366395
College
: - NIT Graduate School of Management
Address of Student
: - Normal School Quarters, B-25, Sitabuldy, Nagpur.
Title of Project
: - e- Governanace
Subject Area
: - Human Resource Management applied in Accounts and
Treasury Office Nagpur for successful implementation of
IFMS system.
Name of Guide
: - Mr. Nilesh Yemde
Prof Mr. Nilesh Yemde
Faculty & Guide
Dr Neha Sharma
Director
DECLARATION
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I Ku. Priyanka S. Pathe
hereby declare that the project report
titled, e- Governance which is being submitted by me in partial fulfillment of
requirement for the Degree of Master of Business Administration of Rashtrasant
Tukadoji Maharaj Nagpur University, is a bonafide record of work exclusively
carried out by me. It is the result of my genuine efforts and the same has not
been previously submitted towards requirements of any course or examination of
this or any other university.
The sources of material and information used in this research study has
been duly acknowledged and certified. I hereby further confirm that this project
truly represents the bonafide work undertaken by me and is the outcome of
thorough and systematic research.
Ku. Priyanka S. Pathe
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ACKNOWLEDGEMENT
The beatitude, bliss and euphoria that accompany the successful
completion of any task would be incomplete without the expression of the
appreciation of simple virtues to the people who made it possible. We
acknowledge all those whose guidance and encouragement has made this
project successful.
I would like to place on record my deep sense of gratitude to Dr Neha
Sharma is Director of NIT Graduate School of Management (NIT GSM)
Nagpur for providing all the facilities required during the course of completion
of my project.
I convey my deep indebtedness to my guides Mr. Nilesh Yemde,
Assistant Professor, NIT GSM who was my guiding spirit and constant
inspiration throughout the course of this project work.
I wish to extend my thanks to College and Mrs. Mona Thakur, Senior
Treasury Officer Nagpur, for her insightful comments with constructive
suggestions to improve the quality of this project work and also for providing
the infrastructure and facilities without which it would have been impossible to
achieve this task.
I express my gratitude to all staff members of the Department of
TREASURY for their co-operation during the verification of the project.
I am also thankful to my dear friends for their contribution and always
ready to help me in making of this project successful.
Priyanka S. Pathe
PREFACE
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Human resource management is concerned with people element in management.
Since every organization is made up of people, acquiring their services, developing their
skills/ motivating to high level of performances and ensuring that they continue to maintain
their commitments to the organization which are essential to achieve organizational
objectives.
This project is meant to know the Human Resource Policies in the government sector.
The HR policies are a tool to achieve employee satisfaction and thus highly motivated
employees. The main objective of various HR Policies is to increase efficiency by increasing
motivation and thus fulfill organizational goals and objectives.
The objective is to provide the reader with a framework of the HR Policy Manual and
the various objectives that the different policies aim to achieve. The main focus was on the
managerial levels of employees in Treasury.
e-Governance means Innovation in Management Quality in customer oriented service
deliver at lower cost with best effective an d efficient way by using E=MC3 in Governance
systems where all Citizens/customers get same benefits at lower cost in satisfactory Manner
(E= e-Governance, M = Mass (people), 1 st C = Computer, 2nd C= Connectivity,3rd C
Content /Information (services (Govt) )
e-Governance is use of connected computer loaded with Content to deliver citizens
services with best effective manner. e-Governance is the application of Information
Technology to the processes of government functioning to bring about.. Smart, Moral,
Accountable, Responsive, Transparent Governance .
Existing Scenario of e-Governance Applications
Developed independently as stand-alone systems
Too much data and not enough information
No common data architecture
Isolated domains of information
Too expensive to bridge
E-Governance Standards : Objectives
Increased Adaptability & Flexibility
Interoperability between different modules
Data Preservation
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Interoperability between systems supplied by different vendors
Emphasis on Integration in a non-proprietary form
Platform-Independent modelling approach
Promote and achieve e-Governance through the language by which the Common
man can speak, transact, understand, generate contents and communicate with each
other
Integrated Financial Management System applied at Accounts and Treasury Office of
Maharashtra level is a small part of the huge e-Governance project. The stake holders
included in this project are Central Government, Other Departments, Controlling Officer,
RBI, Agency Bank, Pensioner, Tax payer.
TABLE OF CONTENTS
Sr. No.
Contents
1.
Introduction
2.
Company Profile
3.
Research Methodology
4.
Data Collection
5.
Features of IFMS
6.
Data Analysis
7.
Conclusions & Suggestions
8.
Bibliography
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11
12
14
16
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Introduction
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Introduction
The e-Governance is a vast project and so needs to be implemented module wise. This
project also consists of the over view and procedures followed to implement the Pension
Module of Integrated Finance Management System(IFMS) (Nivruttivetan vahini) across
Treasuries in Maharashtra.
The study of the project will help in better management of human resource, delivery
of services to pensioners, planning scheduling of the trainings, giving appropriate
compensations, planning for bulk payments from system, etc.
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[Link]
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Nivruttivetan Vahini
ORGANIZATION PROFILE
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Organization Name : Accounts And Treasury Office Nagpur
Division : Nagpur
Department : Finance Department
Address : Accounts and Treasury Office, Collector Compound, Civil Lines, Nagpur.
City : Nagpur
State : Maharashtra
Pin code : 440001
Supervisors Name : Mrs. Mona Thakur
Title / Designation : Senior Treasury Officer
Student Interns Name : Priyanka S Pathe
Objectives and Functions of Treasury Office Nagpur
The District Treasury Office Nagpur is under the administrative control of Directorate
of Accounts and Treasuries Mumbai, Government of Maharashtra.
The primary functions of this office are as follows:
To pass the bills submitted through various departments under the State Government
as per Maharashtra Treasury Rules and appropriate Government Orders.
To disburse the pension to Pensioners on due dates.
Supply and payments of stamps.
Rendering monthly accounts of Receipts and Payments to Accountant General Office
Nagpur, for final submission to State Government.
The Department is now focusing on IT Fundamentals and upgrading itself with the
concept of e-Governance. E-Governance can only exist with good governance.
Decentralization, Transparency, simplified systems are hallmark of good governance.
The recent activities of department towards e-Governance is on making treasuries
cheque less, going totally electronic on Receipts and Payment sides, having
centralized processing of data (e.g. Integrated Financial Management System),
switching the systems from intranet to internet and linking the independent systems
into inter-communicable systems.
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Research Methodology
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Research Methodology :Analytical, Decision making and Conclusion making Research :Research helped in deciding the priorities of the procedures and work culture setup.
As the priorities were set, it became easy to start the re-set up of the section as per the rules
and regulations of the organization and the facilities provided in the system.
Different work flow as per the system was set according to available man power. For
example, the process of identification of the pensioner was changed according to system. In
old method there was no system identification done, only manual procedure was followed. In
IFMS there are different logins with different roles mapped and the procedure is made
through system identification. This reduces the duplication of work, and misappropriations in
system.
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Data Collection
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Data Collection
Data Sources (Primary / Secondary):The Primary data source is the employees of the department. The information
received from different employees at different hierarchical posts gives the broader view of the
data at each stage.
The interviews were taken of the employees working in the pension section about the
old system, its procedures, difficulties faced in old system, expectations from new system,
knowledge about new system.
Their views were recorded about the newly introduced IFMS system. The difficulties
faced to accept the new system.
The secondary data source is the files and old system logs and data available with
the office. The manual for new IFMS system is also available for reference.
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Features of IFMS
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Features of IFMS
Role Based S/w :Roles are provided in the system by assigning different logins to all the employees
with respect to their positions and as per MTR and MTM rules
For e.g. :- Operator, Supervisor, Section In charge ,Treasury Officer
Rule based implementation :The system is also Rule based. The work flow of the system, the rights and
accessibility in the system is as per the rules designed for treasury.
Master Management done centrally :The management of the server is done centrally. The release of arrears or major
modifications can be done centrally and will be applied in whole State at one time. Better
watch and control can be kept as follows.
Workflow can be mapped for the following cases.
Type of Bill, Payment mode, Low risk transactions, High Risk transactions
Online audit trail to identify frauds
Extensive on line audit checks possible on rule based formulas.
Payment can be done electronically (EFT, ECS, RTGS) in addition to Cheque
payment
All fund Transfer related activities such as Allocation, Surrender,
Withdrawal,
Reappropriation of Grants are carried out on line through the system
Orders for Budget Allocation, Reappropriation, Surrender etc generated through the
system.
Monthly Cash Flow is observed by the system
Facility to release Contingency
Fund advance by FD
Maker- Checker Utility
(Activity is to be performed at draft level & approval to be given at Final Level.)
Provides for generating and printing e-Challan.
Hassle free 24 X 7 remittance of revenue into the Government Account.
Facility for storing historical records of payments and re-viewing / re-printing the
same at any time
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Various MIS reports available at a single click to all the authorities. No manual gathering of
information is needed, which saves energy and time .
The new system has made the process of auditing very easy. One can get the reports from
online system. E-auditing is the feature which helps in finding the loop wholes of the system,
like the delay periods from authorization to payment of bill, stages of delay,
misappropriations if any, corrections required, etc.
The system has Flexible workflow. The work can be distributed, if an employee is on
leave, or transferred or promoted.
Bill History is saved in the system with the details like type of bill, pensioner details,
date of creation, approval, mode of payment, scheme under the bill is drawn, effects of the
dates for arrears, etc. These trails are useful in future for reference.
TO module is provided for keeping better watch and management.
Pending bills monitoring can be done in this system. The reason for nonpayment of
any bill can be asked to auditor. The cases of taking bribes are reduced due to better watch on
the bills.
Registers are maintained in the system. So the manual registers maintained by
auditors are closed, which has reduced the manual work.
Life certificate Sheet is generated in the system, which can be sent to bank for taking
signatures of Pensioners. This procedure has replaced the old method of taking LC forms
from pensioners. In the old process, misplacing of the forms was a major issue. The system
has also provided the facility to tick the LC flag in the system according to the LC sheet
received from the banks. The system gives the report of the number of LC made On and the
number and list of pensioner whose LC is No.
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IFMS Roles with Work Flow
IFMS Roles with Work Flow :Priyanka S. Pathe
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A] Identification process followed in Nagpur Treasury.
Inward Login
(Receiving Online PPO, feeding the same if not received online and forwarding to Pension
clerk)
Pension Clerk Login
( Generating the online ID letter for calling Pensioner. Updating the rest of the details like
Bank Branch Details)
(Assembling the documents like PPO, Photo copies of PAN card, bank passbook, ADHAR
card etc)
Supervisor ( No Login)
1](Manually checking the ID with help of available documents)
2](Manually checking the 1st payment bills with the help of PPO and A.G. authorities )
3](Checking the BDS for correct scheme, the amount and the name of Pensioner )
ATO Login
1](Cross verifying the Pensioner ID with PPO and available documents and also making the
ID flag Yes in IFMS System)
2] (Approving the bills on the system as Pension ATO)
3](Approving the bills as Audit ATO and moving to cheque section)
Auditor Login
1](PPO gets transferred from ATO Login, First Payment Bills [Pension and Commutation]
are generated through system and the same bills are forwarded to ATO Login and its physical
copy is put before supervisor to check the bills)
2](After receiving the approved bills, auditor generates its BDS and forwards both the online
and
manual bill again to Audit ATO (again Pension ATO in Nagpur) for approval.)
3] (Once the cheques are generated, getting the Voucher No.s of the bills from Treasury Net,
feeding them in IFMS system, and then finally moving the PPO in Library both physically
and on system for making the regular monthly payments.)
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B] Regular procedures followed in Nagpur Treasury for the
issues coming from Pensioner letters or A.G authorities.
Inward Clerk
(Receiving letters/A.G. revised authorities from Main Inward, sorting them on
priority basis,
searching and forwarding the letter/authorities to Auditor for further actions)
Auditor
(As per the received letters from Inward, the required actions are taken
with the help of physical PPO of the concerned pensioner and also
the same respective updations are made in the system.)
Supervisor ( No
Login)
(Manually checking of the bills/
letters/actions taken on PPO is
done based on whatever the
available documents Auditor has
put forward)
ATO Login
(Cross verifying the forwarded cases
with PPO and available documents
and approving the same modifications
on system)
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C] Monthly Payment procedure followed in Nagpur
Treasury.
Auditor
(After completing all the required work, at the end of the month the auditors
generate Change Statements in IFMS system, verify them, and forward to ATO
in Online system. Also take the print outs of Change Statement, make the
markings about what the changes are done and keep it before Supervisors for
cross verification.)
Supervisor ( No Login)
(Manually cross checking the Change Statements w.r.t available documents
Auditor has put forward)
ATO Login
(Approving the Change Statements, Generating the Monthly Pension Bills,
Generating their respective BDS after approval, Finally generating RBI File for
disposal of Payment)
RBI
(Disbursing the payments in pensioners A/c by ECS mode as per the RBI file
submitted by Nagpur Treasury)
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Advantages of IFMS :-
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Advantages of IFMS :
Speedy & Accurate Allocation of Grants. In previous procedures, manual compilation
of the grants in different heads and schemes had to be done. But with the new system,
manual work is highly reduced and gives the error free data in less time.
Information available to all Stake holders
Transparency
Anytime anywhere access to the System.
MIS accessible with Log in area.
Integration with other system within the organization.
Exchange of data with Account General Office, Banks.
Reduced Chances of Frauds & Misappropriations
Rule based control over expenditure, Allocations & cash flow
IFMS Outcomes
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Data Analysis
Process of Human Resource Planning
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Environmental
Environmental Scanning
Organisational
Objectives and Policies
Forecasting HR Supply
(possibility of arranging
man power from available
resources )
Forecasting Human Resource
Demand ( according to system
requirement and availability in
Office )
Estimating Manpower Gaps
Surplus Restricted
Hiring of HR (adjusting
the surplus man force in
other required sections)
Shortage Promote Hiring
of HR (adjusting from
other sections, promotions,
new employent)
1)
2)
3)
4)
5)
Action Planning
Hiring employees
from other section
Training and
Development
Promotion Plan
Retiring employees
New employment if
needed
Monitoring and Control
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Human Resource
Development (HRD)
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Approach for Human Resource Development (HRD)
HRD encompasses a range of practices and processes to ensure that the firms human
resources are equipped with skills, knowledge, competence, behaviours, and attitudes
required for effective performance both now and in the future. I also reflects the view that
continuous learning represents a key strategy for coping with uncertainty and the importance
of employee and organizational adaptability and responsiveness to new evolving system
environment.
There are many approaches to HRD. Treasury applied the Production- Centered
Approach for HRD.
Production- Centered Approach :This is a traditional method and commonly adopted in most organization. A
production- centered approach emphasizes the performance perspective organizationally
sponsored learning and development program.
The first introduction of new system was arranged at pune for all Treasury Officers
and Additional Treasury Officers over Maharashtra. These were the key members handling
the system. It was the first time such big e-Governance project was implemented in Treasury.
So the special trainings were arranged at regional levels of Maharashtra for all the employees
working in Pension section.
The data was migrated from old system to new IFMS system. There were some
discrepancies in the data feed in old system compared to the data on physical copies of the
pension cases. So there was a need to correct the data in new system and update it. For this
purpose
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Management Development
Programmes (MDP)
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Management Development Programmes
On the Job Methods :On the job method was adopted, since the system has to be updated and corrected
simultaneously with training. Also on -the -job techniques present the employees with the
opportunities to perform under pressure and to learn from their mistakes. The on- the job
techniques adopted at treasury for IFMS system by management development are as below.
Coaching :After the set up of the system was completed and the data was migrated from
old system to new, there was a need of training to the employees for processing the
system in correct manner. The training was provided by the Coaching method. The
training was provided to few skilled Authorities and auditors, who after wards trained
their subordinates and colleagues.
The executive coaching helped in three levels of learning : problem solving,
developing leadership capabilities, and new ways of thinking and acting and
generalising these to other situations and roles, and learning how to learn, developing
habits of self reflection that ensure that learning will continue even after the coaching
ends.
Job Rotation:In IFMS job rotation technique is adopted for the roles of Pension Clerk.
Pension Clerks
are responsible for assembling the hard copies of the Pension
Payment Order (PPO) and other necessary documents (like ADHAR Card, PAN card,
etc) from the pensioner at the time of identification process. As the number of
pensioners identified are more, the job needs the rotation, so that the equal work
distribution is done amongst the employees and also each Auditor gets a chance to be
Pension Clerk and acquires the knowledge of the same. Job rotation is also done for
the procedure of ECS of monthly pension bills
Planned Progression:Planned Progression technique guides the employees in their path of
development. It clearly identifies the aspect of their performance that need to be
improved. It provides them clear guidelines as to where they stand and what aspect of
their performance needs to improved. This technique was used at the time of updating
and correcting around 45000 + records of the pensioners in the system with the help
of 30 auditors in 3 months.
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Off the Job Methods :Some times off-the-job methods were also used for giving trainings about new
modules introduced in the system. Special training hall was arranged in office for regional
training to all the treasury employees under Nagpur Region. These trainings are organized
every six months. Off the job management development methods remove individuals
from the stresses and ongoing demands of the workplace, enabling them to focus fully on the
learning experience.
In- Basket Exercise:In -basket approach was exercised which is an interactive simulation in which
employees analyzed the system, set priorities and made decisions on issues given in
the exercise. This exercise was designed by Treasury Officer or Additional Treasury
Office for subordinates.
Syndicate:Syndicate is a group of individuals or organizations combined or making a
joint effort to undertake some specific duty or carry- out specific transactions or
negotiations. This method was followed at the time of Income Tax calculations of the
pensioners coming in the tax bracket. Groups were formed to identify such
pensioners, calculate their yearly income, calculate the tax considering their age,
savings if given, gender, etc and deciding the number of instalments in which tax will
be deducted.
Conclusions And Suggestions
Conclusions :-
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It was observed that the system is well setup and the process are followed as per the
work flow of the system. The roles and logins are matched to Auditors as per their
designations and capability of working.
Security measures are followed such as use of Captcha at the time of Login,
compulsory periodical reset of passwords.
The main objective of the e-Governance is achieved by reducing manual process,
maximum e- transactions of payment.
Suggestions :There is no Logins provided for Supervisors. Supervisory control is necessary in login
for keeping better watch and for maintaining the trails about the check lists and authorizations
given at each hierarchical level.
Since system is still in nascent stage and there are constant updations / upgradation of
the system. So there is a need to increase the frequency of the trainings to update the
employees, guide them and skill them with the new utilities of the system. It is also suggested
that a periodical feedback should be taken from the employees for understanding the field
issues. It would also help in discovering the loop wholes of the system, or the requirements of
enhancing the system.
System can be made more user friendly. It can be stretched out to reach the
stakeholders (ie. Pensioners, banks). This will help the pensioners to view their data from any
place at any time. This will reduce their trouble to reach treasury every time for gaining
information. Also the bank software should be integrated with IFMS or provision should be
made such that the two systems could interact with each other, which will improve the
delivery of services (like LC), authenticate if payments are made to correct accounts and no
misappropriations are done.
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Bibliography/ References
Bibliography/ References :-
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1)
2)
3)
4)
5)
6)
7)
Old Intranet System for Pension called as PAS. Its Logs and system files.
New System called IFMS :- Its manual.
Instructions prescribed from time to time.
eGov Primer by Rajesh Aggarwal (2015), Former Secretary Accounts & Treasuries
eSolutions for tackling Demand Supply Gap Paper by Rajesh Aggarwal (2014)
[Link]
[Link]/pension
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