The details of the e-Governance initiatives in these places are as follows:-

“Khandwa Model of Modern Municipal Management for Medium Sized Cities”

City profile

• Population  - 1,71,000
• Area in Sq.Km –
• Density –
• Distinguishing character of the city –

 

Khandwa is a medium sized city with the population of approx. 2 lacs. KMC did not have proper records with accurate updates of their finances, taxes, properties, and other records such as the death and birth records. The collected revenues were not enough to sustain the corporation. The model of Modern Municipal Management was launched which began with computerization of records and thereby increasing the revenue collection along with other interventions such as renovation of KMC building, building new blocks for Public Works Department, allotment of social security numbers, etc.

Situation before the Initiative

Khandwa Municipal Corporation, like many other corporations was groping with numerous problems such as inadequate finances, ad hoc systems of tax collection, non transparent accounting, inadequate service levels, etc. KMC had a poor, non transparent and a non reliable image among its citizens. The Municipal Council reviewed the situation and made following observations:

• Tax demand registers were incomplete
• Citizens did not get the tax bills on time and as there was no follow up, citizens made no serious efforts to pay their bills
• In many cases, even the Municipal Corporation did not know the exact bill amount which should be raised
• Corporation was not aware of the details of its own properties. The details were noted down manually by ‘muharrar’ (the tax collector) in his ‘hard bound book’, which was not presented regularly before the Commissioner and other senior authorities.

In the above context, to increase accuracy in the accounts, to improve billing system and ensure timely tax collection and to have the detailed compilation of their records, municipal council acceded to the proposal of computerization of its departments. Apart from the computerization initiative, another aspect which was given due consideration was uplifting the image of the KMC through various interventions. It was observed that:

• The KMC premises being located in the middle of the market area, there was a congregation of vegetable vendors just abutting the KMC building wall as well as at the entry, thus, defying the importance of KMC. 
• KMC was divided in three separate buildings situated at three different places in the city, which created problems in the smooth functioning of the corporation
• There was no well defined place and mechanism for citizens to interact with KMC employees for payment of bills or registration of their grievances
• Ad hoc systems and languid attitudes among employees called for the need to overhaul the systems and bring in the new energy and enthusiasm among employees and the citizens. 

Formulation of Objectives and Strategies

At the outset, computerization program was taken up. It was launched by KMC with the following objectives:

• Updated listing of the death and birth records in the city
• To build the records of arrears as well as bills of water tax, property tax, other revenues sources, etc.
• Develop a system for raising the bills on time.
• Development of an efficient management model for resolving the problem of tax calculation and record management.
• Increasing revenue generation of KMC by systematization of the records and timely management of bill and its payment.

When the computerisation program was conceived, municipal council identified the above mentioned priorities, but, during the implementation phase of the program and encouraged by the response of the program, many other initiatives were added. A brief listing is as follows:

• To enable the citizens to have a single window for payment of their taxes, registration of their complaints, submission of applications, etc
• Develop an automated system of resolving public grievances
• A massive public campaign and tax collection camps to encourage people to pay their taxes.
• Computerize all the 4500 Social Security Pension records as well as print the money orders
• Introduce double entry accounting system in KMC. It was proposed with the initial task of configuration of revenue records followed by subsequent configuration of records of other departments.

Computerisation of KMC:
It was in the month of August 2003, that Municipal Council of Khandwa Municipal Corporation (KMC) took a strategic decision to computerize its departments primarily to derive the benefits from automation of systems and services. Various activities undertaken are described as follows:
Birth and Death Certificates
Property Tax and Water Tax Records
Resource mobilization initiatives along with computerisation efforts-

Some of the specific steps taken were as follows:

• Introduced Self Assessment forms at a mass scale. The form was well designed and gave all the details in Hindi language.
• The bills issued gave a detailed description of the particulars which were being charged. The style and presentation of the bill was designed similar to the contemporary BSNL or AIRTEL bills. The write up was simplified and the bill explained it very clearly that the customer could save the surcharge amount if the bill was paid on time. The water bill mentioned the PIN number as well as the service number.
• If the arrear amount was not paid on time, it was followed by a notice. Immediate follow up projected a serious, focused and persistent image of KMC and citizens also realized that sooner or later they would have to pay the bill.

It was for the first time that KMC was giving detailed printed information to the citizens, thus making the system transparent. The printed bill allowed the citizens to have information for further explanation and verification. With this forceful drive in the quarter of October 2004-December 2004, KMC was able to raiseRs. 2,13,00,000 in a short period of three months>
KMC raised the bills in the following order:

• Water Arrear Bills were raised
• Notices against non payment of water arrear bills were given
• Property arrear bills were raised
  (Massive awareness campaign)
• Notices against non payment of property arrear bills given
• Property tax bills would be raised in April 2005

Bill Verification and Correction
One of the major tasks for KMC during this process was corrections in the bills. A complete cycle of verification by revenue department and subsequently correction in the bill and reissuing the same was taken by KMC upon application by any of the tax payers.
Social Security Pension Money Orders
KMC designed an automated system to print money orders for pensioners. There were 4500 money orders which the employees had to write manually and submit to Post Office. That apart, manual updation of records in cases where money orders could not be received by the person on time or where the person was deceased was an extremely tedious and time consuming process. Through persistent dialogue with Post Office General, money order printed on computer stationery was finally accepted by them. Under the agreement, 25 paise for the number of money orders is paid to the Post Office by KMC.
Analytical comparison of situation before and after the computerisation initiative:

Preparation of balance sheet of ex-employees
Once the KMC officials tuned in to the progressive mode, an empirical initiative was conceived by the Municipal Commissioner and developed by the employees without taking any external help. Balance sheet of all the retired employees was prepared wherein detailed calculation of pending loan amount, interest rate calculations, provident fund details, etc could be reviewed by the officer anytime.
Results Achieved

The more pronounced results of the integrated process of computerisation as well as KMC’s own initiatives are as follows:

• Up to date computerized records and fast delivery of death and birth certificates.
• Regularized and Computerized water tax bill raised with all details of dues, surcharges and payment specified.
• Arrears of property tax computerized and circulated in the public.
• KMC increased the tax base by including the slum dwellers.
• Updated social security pension records issued regularly to 4500 people through computer generated money orders.
• Business licenses issued to the people.
• KMC identified their market property and their rented value with all updates.
• Once KMC had more resources, it was able to invest in construction of additional wings for water supply and public works department.
• KMC building was renovated to give a finished look.
• New HR policies were introduced and accepted by employees

Sustainability
The approach is sustainable as it can be applied to any scale of municipal management and specifically it focuses on the identification and regularized notification of own resources and generate income from it. KMC has been able to use its (scarce) resources optimally for the benefit of its residents. With increasing awareness and interest among citizens, municipal officials are able to deliver their services more effectively.
Through increasing coordination between citizens and KMC, KMC has been able to use the resources available with it more effectively and also reduce the dependency on external agencies. This has led to a growing feeling of self -sufficiency in KMC. By employing specific approaches such as Man –to – Man, KMC has been able to restore the confidence of citizens. The improved scenario today is the manifestation of the ardent efforts of municipal employees, strong political leadership and consistent public awareness drives carried out which led the citizens to volunteer and pay their taxes. Willingness of people to pay taxes on time certifies the credibility of the initiative and reinstates the sustainability of the program.
Lessons Learned
Genesis of the modern municipal management systems in Khandwa Municipal Corporation lies in the computerization initiative under which all the tax records were prepared and simplified bills were generated, making the process accurate, transparent and reliable. Also, there has been considerable time saving for employees as well as citizens. Convenience for public (by introducing computerized single window system) and transparency in the working of the corporation is the land mark feature. Revenue collection shot the previous records and affected over all performance of KMC. The management model employed by KMC has multi pronged advantages,

• Timely issue of bills
• Regular collection of the taxes.
• Accuracy in finance and the data as well
• Optimal human resources utilisation
• Proper management of the records without any discrepancy.
• Higher level of public satisfaction for the accountability of bills.
• Saving valuable time of citizens
• Increase in KMC’s credibility
• Optimal use of KMC’s resources
• Increased accountability of KMC Staff

Support of local political representatives in the development of an area plays vital role for its proper and timely execution. The executing team had full cooperation of the political leaders. KMC was able to restore faith of the citizens as well as fulfill its own objectives.
Capable staff was chosen for this task. The staff was given training and also, importance of the initiative as well as its objectives was explained. For any new initiative taken by a municipal body, it is found that choosing a suitable staff is very important who is willing to take up the new challenges and maintain their zeal and enthusiasm against all the initial odds.
Transferability
The transferability of this practice can very well be assessed by the statement of Hon. Chief Minister of the State, who urged the other city governments in the state to adopt the similar model. Following which the decision was taken by the Urban Administration and Development Department to invite bids for building the MIS in each of the other 98 cities of the state based on Khandwa Model. Madhya Pradesh Agency for Promotion of Information Technology (MAPIT) has been appointed for evaluation of tenders.

COMPUTERISATION INITIATIVES BY MUNICIPAL COUNCIL DABRA

The Municipal Council Dabra has taken many initiatives for the computerization of their Municipal activities.The computerization work of Double Entry Accounting System was started and is under progress. The 9 Modules on which the computerization work is been completed includes Property tax (Total 24 ward Bill and receipt issue), Shop rent (All market bills and receipt issue), Birth and Death Registration, Social Security/Old age Pension, License, Single Window System and other activities. Presently Property tax is being collected by issuing the Property tax bills. 80% water tax work is completed. Remaining work is expected to be completed in a month's period. 50% Accounting record up-gradation is also been completed. Pay role of employees is being prepared by the ULB.

COMPUTERISATION INITIATIVES BY INDORE MUNICIPAL CORPORATION

Indore Municipal Corporation has been the pioneer in the field of computerization. It has been providing many of its services through computerization for over five years.  All the zones are connected with the head office through wireless wide area network. IMC have plans to provide internet access to the central database to citizens not only to record suggestions and grievances but also to view all their accounts.
With interconnection of database and internet IMC have plans to send e-bills and sms-bills for better follow up leading to better revenue collection as is being followed in the finance sector today. IMC have plans to start online payment facility, allowing citizens to pay their bills from the comfort of their home or from an ATM. Computerization is also helping in proper monitoring of all accounts and fail proof billing and follow ups. Further online features will allow recording and monitoring of grievances.
IMC is doing computerization with a single database, interlinks all the modules in the front end and a terminal at any location can be used for any service that a citizen approaches for.

COMPUTERISATION INITIATIVES BY JABALPUR MUNICIPAL CORPORATION

The Municipal Corporation Jabalpur is developing various computerized softwares like:

• Property tax Software: It facilitates self assessments of the tax.
• Water tax Software:  This particular software is used to calculate water tax according to the shape and type of connections.  Computerization of tap connections for all 60 wards is complete with the help of this software.
• Software for preparing Receipts for taxes and user charges: Calculations are done through these two software and the receipts are issued through computerized system. Through this system daily, weekly and monthly reports are generated.
• Work Status Monitoring System: This software given information about the physical and financial progress about the software working.
• Birth and Death Registration Software: the certification of life and death is computerized. It also provides all type of relevant information.
• Software for public services: this software keeps the scanned copies of all the complaints and applications. In case of amount submitted with the application, the receipt is provided through computer.
• Payroll Software: this one is for computerized salaries, pay-slips, bill and vouchers.
• Hoarding Software: this one is for the listing of the ad-agencies, releted advertisements. This software would provide with the information about amount to be recovered from these agencies.
• Building-permission: About granting permission as per the norms and various related information.
• Website:  the corporation has a functional website i.e. www.nagarnigamjabalpur.org this website has all the tender related information on it.
• Apart from this the corporation has also done some admiral works in GIS,MIS and BPR.

 STATUS REPORT OF BALAGHAT

The Municipal Corporation Balaghat has taken various initiatives in the Computerization of there Municipal activities. The corporation has been completed modules like Birth Death (Enter with four year data), Water tax, Rent Properties, Licenses etc. Property Survey is going on for Property tax and four wards has been completed. The following would be taken in second phase of computerization: Data Ration card , Continue Module
Account Double Entry System, Remain Module, HRM, Store and Social Security

COMPUTERISATION INITIATIVES BY BHOPAL MUNICIPAL CORPORATION

Introduction

The Bhopal Municipal Corporation has initiated the process of Conversion of Single Entry System into Double Entry System w.e.f. 01/04/2005.
Earlier the accounts of the Corporation were maintained on Single Entry System manually.

Financial management and control through budget:
The Budget of the Corporation has been designed with the consultation of HOD’s and they have been made responsible to manage the affairs in accordance with the Budget provisions proposed by them. Expenditure has been booked as per the Budget provision and budget control mechanism has been initiated. Monitoring of Income in terms of Taxes and fees    has become possible through Budget.
Introduction   of    Double    Entry   System    of   Accounting   The Corporation has initiated the process of Conversion of prevailing Single Entry System of Accounting into Double Entry System of Accounting w.e.f. 2005-06.
For conversion of the process the following steps have been taken:
Process Re-engineering:
The case study of the prevailing system has been made and modifications / changes necessary for conversion have been done in order to support the modified system. HOD’ have been made responsible for management of the Budget at their end and system of Budget admission before sanction and payment has been initiated.
Development of Software: A user friendly Accounting Software linked with Budget management system has been developed and customized according to the needs of the institution. The Software provides the facility to operate in the prevailing language of the working of the institution i.e. HINDI. The accounting software is developed on the principles of Double Entry System of Accounting. This has facilitated the process of conversion of accounting system smoothly.
Implementation of Double Entry System and Accounting Software The Bhopal Municipal Corporation has 14 Zonal offices and 66 wards situated in various parts of Bhopal. The Income/Receipts of the Corporation is collected at these centers and a Treasury is in working in Head Office level from where the Payments are being made.

Around 30 Computers have been installed at Zonal Offices, Treasury and Head Office for running the application on real time basis.
From modified Double Entry System, the following books of Accounting and MIS reports are generated through the software on daily basis :

• Cash Book
• Bank Book
• General Ledger
• Party Ledger
• Trial Balance (GroupWise)
• Trial Balance linked with Budget
• Receipt & Payment Account
• Bank Position
• Budget Admission Reports
• Budget Balance Position
• Zone wise Income Reports
• Cheque Register
• Bank wise Ledger

Necessary Action for Preparation of Balance Sheet
The preparation for Balance Sheet of the corporation is already on. Details of Fixed Assets, property ascertainment of Liabilities, Listing of Old Dues of Taxes and rates, Details of Earnest Money, Security Deposits etc. are under collection. Also Linkage of Revenue System with the Accounting is under planning.
Capacity Building of the Staff :
Since, the process has been initiated on “In house Computerization ” basis; the capacity building of the Staff of the Corporation was a great challenge.
To provide the training for Conversion of Accounting system and Computerization thereof to the staff of the Corporation a Computer training center has been established which another feature for successful implementation of the Software was.
Efficient Utilisation of Staff in Accounting and HR Department :
Since the process has been computerized, a logical assessment has been made for the staff deployed for the same. The real time application of accounting system helped the Corporation to get all the necessary Books of Account and MIS   reports for all level of management through Computer. Computerisation saved a lot of quality time of the staff.
Renovation of the Premises:
The Account Department of the Corporation has been renovated in order to support the computerized environment. This has facilitated the working of the department smoothly and has created a healthy environment.
Establishment of Computer Lab:
Newly designed Computer Lab for development and maintenance of various applications has been set up by the Corporation for regular support and also to create computer friendly environment.
Revenue Reforms The Corporation has already initiated the Computerization of the Revenue system. Particularly the Property Tax and Water Rate data base and the billing thereof is automated.
Survey of the Properties is being started ward wise and the same is under progress.
The task of delivery of the bills is also entrusted to a private courier firm for timely supply of bills to consumers/parties.
Linkage of Revenue System with the Accounting Software:
This is a task, which is necessary for Accrual Based Double Entry Accounting System. The linkage of Revenue system with the Accounting System is a must for generating the Balance Sheet on Accrual Basis. Hence the Revenue System is also in the process of linkage with the accounting system and this target is yet to be achieved by the Corporation.
In brief, it may be concluded that the Corporation has initiated the process of Conversion of prevailing Accounting System into Accrual Based Double Entry Accounting System. And the target may be achieved in 3 years i.e. in the year 2007-08.
Digitalisation of Records of employees,PF & Pension Departments
Complete digital records of around 6,000 Employees.
Around 11,00,000 PF records.
Around 2,50,000 Salary records.
Around 1,00,000 Pensioner records.
More than 1,00,000 LIC records.
Around 50,000 Employee Loan records.

Proper Maintenance of Records.
Digital Records with good accuracy level are maintained which generates various reports in books of account as may be required for projects like ADB, JNNURM etc.
Pay-Off

• EFFECTIVE BUDGET CONTROL
  
  

  This module provides full control over budget admission, billing and payment process.

• CAPACITY BUILDING AND UPGRADATION OF MAN POWER.
  
  

  Efficient Utilisation of Existing Staff with the help of the Capacity Building Programme.

• INTEGRATED ACCOUNTING SYSTEM
  
  

  On-line interconnectivity between various sections of Accounts Department (i.e. Budget Admission, Billing and Payment section)

• GENERATION OF MIS FOR ALL LEVEL OF MANAGEMENT.
  
  

  Every level MIS is available with the finger tips, which helped in assessment/monitoring of various activities and targets.

• TIME & COST SAVING REAL TIME APPLICATION.
  
  

  Reduction in manual work with Real time Application saves Time.

• MONITORING OF REVENUE COLLECTION.
  
  

  Digitalisation of Data helps to generate the reports for Monitoring of Revenue collection

Conclusion

Madhya Pradesh does not enjoy the hype and interest like some of the other states in the country but it has been silently forging ahead in the area of e-gov and has some of the pioneering work to its credit. It has made the spirited justice to the IT policy amended in 2006 stating “Madhya Pradesh will use Information Technology to improve the life of the common man leveraging the strengths of E-Governance.”
Urban Administration and Development Department, GoMP had formulated the pro-active e-governance strategy to accelerate the adoption of computerization throughout the state, much before the commencement of the National Mission Mode Project for Municipalities, Municipal Corporation of Jabalpur and Indore were one of the early adopters of this reform and are credited with implementing Municipal Management Information Systems (MMIS) through a PPP model.
Several donor agencies have also supported GoMP for implementing this e-governance reform agenda. This support has facilitated the process of reform in the state and has contributed to a universal acceptance of the benefits of computerization. The state is determined to keep moving in the direction of creating a niche for itself in the field of e-governance.