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E-Governance in Public Financial Management

Volume 18, Number 4 Article by Krishna Rupanagunta December, 2006

E-Governance in Public Financial Management: An Overview :

The recent years have seen heavy investments in e-governance systems but most such initiatives have failed to deliver the promised results. The reason for this, according to Krishna Rupanagunta, has been the lack of a holistic approach and the failure to integrate these initiatives with clearly defined governance goals. After defining e-governance and elaborating on a framework that underscores the importance of looking at an e-governance initiative as a means to improving governance, the article focuses on a key area of governance reforms in India – public financial management, particularly in municipal accounting. The need for reforming municipal financial management systems is paramount, if the municipal governments are to scale up their service delivery in the face of rapid urbanisation.

The article argues that e-governance has a critical role to play in this area and offers an implementation framework that would provide basic information management, better decision support systems and proactive information disclosure, translating to better service delivery and governance. The author illustrates his claim through a case study of the e-financial reforms being carried out in Karnataka, wherein a double-entry, accrual based accounting system, an integrated municipal financial accounting and budgeting management information system was launched across several municipalities in the state in 2006. Pressure for reform came from the lacunae in the cash-based system, the need to generate funds from open financial markets and the citizens’ right to information. Apart from the government and the municipal administration, the initiative involves a nodal consulting firm and field level consultants who will help in the transition phase to drive the systemic changes, as well as provide the vital human resource capacity, and a software development agency to develop and provide the software applications.

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