Treasury Computerization in India: A Case Study

Treasury Computerization in India: A Case Study

S. Siddharth (Secretary to Chief Minister Bihar, India), Rajat K. Baisya (Indian Institute of Technology Delhi, India) and Gupta (Indian Institute of Technology Delhi, India)
DOI: 10.4018/978-1-60566-240-4.ch003
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Abstract

This case study examines the growth of e-governance in financial treasuries in India and examines the growth of computerization among treasuries using various models and tries to identify points of convergence among them. The Faridabad District Treasury in Haryana State of India, was studied to identify these stages. The two models that were considered were the Nolan model that relates to growth of Information Technology and the Laynee & Lee model that relates to growth of e-governance. The study brings out the fact that these models of growth converge at various points. The study brings into light, technology life cycle as an important factor in predicting growth. The study also throws up issues for research on what factors other than technology could be factors of growth.
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The Treasury Operation

The receipts and payments of funds in India are maintained in two separate classes of accounts. One of the accounts relates to the funds of Government of India and the other relates to the individual State Governments. The funds of the Government of India are maintained in the Consolidated Funds of the Union and those of the State Government are maintained in the Consolidated Funds of the State. All the receipts and payments into the Consolidated Funds of the Union and the State are made by the treasury. The treasury operations of the State Government are carried out through different steps. These steps define how the revenue collected by the state is to be spent in the various programmes of the government. A block diagram of the process is as shown in Figure 1.

Figure 1.

Financial management system of the government

These respective consolidated funds consists of taxes and duties collected by the respective government, contribution of taxes and duties collected by the other governments, interest, unspent balances of the previous years and any loan raised by the government by issue of treasury bills or money received as a repayment of loans.

The funds available with the government in the consolidated fund of the State or the Union can only be spent if they have been approved as part of the Budget. The sanction orders are issued by the various departments on the basis of which the Drawing and Disbursing Officers (DDO) of various departments are authorized to withdraw funds from the treasuries. These DDOs are based in the various districts and the state headquarters in the State Government. The DDOs are the only officers authorized by the government to draw funds from the consolidated funds of the State as per the sanction order of the government. A block diagram of the operations that occur in the treasuries is in figure 2.

Figure 2.

Block diagram of a treasury

The function of the treasury could be summarized into the following broad categories:

  • Payment of bills: Receiving claims from Drawing and Disbursing Officers, scrutiny of claims as per State Treasury Code, Financial code and relevant rules, on-line generation / issuance of cheques

  • Receipts: Entry of credit scroll received from banks against challans, deposited refund of revenue as per advice issued by competent authority.

  • Accounts Preparation: Preparation of Receipt and Payment Accounts with the details of Head of Accounts, Incorporation of Sub-Treasury accounts in Treasury accounts, Submission of accounts to AG, providing a monthly list of receipts and payments to all Drawing Officers of the concerned department.

  • Pension Generation/Pension Payment: Preparation of pension, gratuity and commutation payment order, payment of pension, revision of pension cases, cash/ cheque payment of pension from Treasury.

  • Deposits: Maintenance of personal deposits, civil deposits, education deposit and revenue deposits, issue of Treasury cheque against cheque received from deposit holders,
maintaining strong room, issue of stamps, safe custody of valuables and duplicate keys, packets deposited by civil courts and different offices in the district, maintenance of bill, Token books & Cheque books.

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Table of Contents
Foreword
J. Satyanarayana
Preface
Susheel Chhabra, Muneesh Kumar
Acknowledgment
Susheel Chhabra, Muneesh Kumar
Chapter 1
Hai Thi Thanh Nguyen, Toshio Obi
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Government Transformation: The First Step to Integrate E-Business into E-Government
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Chapter 2
Vasiliki Moumtzi, Marios Chatzidimitriou, Adamantios Koumpis
Work reported in this chapter relates with work carried out in the context of the European IST Project SemanticGov (www.semantic-gov.org). The... Sample PDF
Collaborative E-Gov Networks: The Case of the Semantic-Gov Project
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Chapter 3
S. Siddharth, Rajat K. Baisya, Gupta
This case study examines the growth of e-governance in financial treasuries in India and examines the growth of computerization among treasuries... Sample PDF
Treasury Computerization in India: A Case Study
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Chapter 4
Petter Gottschalk, Hans Solli-Sæther
Improved interoperability between public organizations as well as between public and private organizations is of critical importance to make... Sample PDF
Interoperability in E-Government: Stages of Growth
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Chapter 5
Tagelsir Mohamed Gasmelseid
The adoption of e-government projects is growing both in scale and context across the world. While the implementation of such projects is increasing... Sample PDF
Towards an Organizationally Enabled E-Government Enterprise Architecture
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Chapter 6
Tuyen Thanh Nguyen, Donald Elkin Schauder
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Understanding Citizens' E-Readiness as a Precondition to Building a Responsive E-Government: A Case Study of Vietnam1
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Chapter 7
Kalpana Chauhan, K. B.C. Saxena
Customer Relationship Management (CRM), primarily a concept of the private sector for its multi-benefit approach, is catching up fast in public... Sample PDF
CRM in E-Government: Issues and Challenges
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Chapter 8
Susana Berenice Vidrio Barón
Human Computer Interaction is a relatively new field. It has borrowed theories, techniques, and tools from such diverse disciplines such as computer... Sample PDF
Human-Computer Interaction: National Culture and Electronic Government Website Usability
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Chapter 9
Shefali Nandan
Successful implementation of e-government programs, policies, and effective service delivery to citizens is faced with many obstacles related to... Sample PDF
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Chapter 10
Jeffrey Roy
The emergence of the Internet has given rise to internal connectivity and external, online delivery as centrepieces of both the public and private... Sample PDF
The Governance of Integrated Service Delivery in Canada: An Examination of Service Canada's New Business Model
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Chapter 11
Sangeeta Sharma
The changing economic scenario is redefining the socio-cultural dynamics. The notional domains of conventional concepts are changing and therefore... Sample PDF
Breaking Mind Inertia for Humane Business through E-Governance
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Chapter 12
Peter Demediuk, Rolf Solli
Modern society will only reach its potential when citizens individually and collectively are able to use their knowledge and capabilities to shape... Sample PDF
E-Participation in Local Government Decision Making: Swedish and Australian Case Studies
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Chapter 13
Pauline Ratnasingam
E-government has gained a lot of attention and public interests of government, technology providers, and researchers. Despite the growing awareness... Sample PDF
The Role of Knowledge Management Security Requirements for E-Government
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Chapter 14
Sanjay Nayyar, Vinayshil Gautam, M. P. Gupta
The railroads sector in the developing countries like the other services sectors (i.e. electricity, post, and telegraphs, health, and transport) are... Sample PDF
A Study of Information Systems in Indian Railways with Specific Reference to Konkan Railway Application Package
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Chapter 15
Daniel Serrano, Antonio Maña, Gimena Pujol, David Donnan, Joseph Latanicki
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Security Aware Development of E-Government Systems
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About the Contributors