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Scholarly Research Journal for Interdisciplinary Studies, Online ISSN 2278-8808, SJIF 2018 = 6.371, www.srjis.com PEER REVIEWED JOURNAL, MAR-APR, 2019, VOL- 6/50 STUDY OF USE OF PRIASOFT IN THE STATE OF MAHARASHTRA

Mrs. Sonali Amit Ghule Ph.D .Research Student, Dr. Mukund N. Dongare , M.Com , ICWA ( INT ) , Tilak Maharashtra Vidyapeeth, Pune, Maharashtra. Scholarly Research Journal's is licensed Based on a work at www.srjis.com INTRODUCTION Panchayati raj institutions account software ( PRIAsoft ) has been introduced and designed by the ministry of panchayati raj of central government . The main purpose of introducing this software is to keep accountability and transparency for the account system of all level of panchayati raj institutions , to make available the data / expenditure of PRIs to all citizens , to the Comptroller and Auditor General of India, to the authorities of the central and state government and to the all levels of PRIs. In all 623 zilla parishad , 6665 block panchayat offices and 2,49,850 village panchayats are connected with PRIAsoft centrally. These all institutions are maintaining all vouchers, accounts / expenditure as per the account code rules stated by the state government. This software

system

was developed by ministry of

Panchayati Raj .Various types of MIS reports are generated through the data entries at various level of PRIs . These reports / software system provides scheme wise , month wise , year wise , head wise information about expenditure by the registered PRIs . OBJECTIVE OF RESEARCH 1. To study the performance of the state of Maharashatra in maintaining the PRIAsoft at all the three levels of panchayati raj institutions . 2. To study the problems while implementing the PRIAsoft at various level of panchayati raj institutions . RESEARCH METHODOLOGY To study this paper resercher has used primary data .The primary data has been studied and analysied from various statastical reports of the Ministry of Panchayati Raj .

Mrs. Sonali Amit Ghule (Pg. 11911-11917)

Zilla parishad

and panchayat samiti offices maintain

92 types

11912

of different accounts

registers as per the rule and formats prescribed by the Maharashtra Zilla Parishad and Panchayat Samiti Lekhasanhita Adhiniyam, 1968. e.g cashbook , scheme wise expenditure register , cess register, advance register etc . The village panchayat different

registers

maintain

as per the Maharashta Grampanchayat Lekhasanhita

33 types of

Adhiniyam 2011

.e.g. cashbook , tax registers, expenditure register, advance register, loan register. These all registers are inspected by district level authorities

and by the Office of Divisional

Commissioner as per Maharashtra zilla parishada and panchayat samitya adhiniyam ,1961. These all types of vouchers, forms and account registers are compulsory audited by the Local Fund office and Account General Office as per the Mumbai Sthanik Nidhi Lekha Parikshan Adhiniyam ,1930. The main purpose of inspection and timely audit is to check the account procedure /rules and regulations followed by the PRIs , to check the misappropriation of the fund/ grant. PRIAsoft has many salient features. All the level of the PRIs are able to make online database entries of all types income sources (e.g. all types of taxes collected by PRIs , funds / grants received by the PRIs from various departments , loans ,interest from the bank accounts / posts etc.) . Also all types of expenditure is categorised

for

data

entries.(e.g. administrative ,

development work, salary, wedges, bank charges, scheme implementation expenditure ) . All four types of voucher entries are possible with this software system . This software facilitate entries of all the types . So it is possible to check scheme wise expenditure, head wise / sub head wise expenditure

, expenditure of all central level schemes / state level schemes /

district level schemes. Therefore it is easy for the government authorities to check scheme wise, year wise, month wise, head wise income and expenditures by all PRIs . The 13th finance commission has recommended the direct grant distribution to all levels of PRIs. The central government had finalised many criteria for direct grant distribution . Use of PRIAsoft

was compulsory to all

government resolution of the

rural

PRIs for receiving the concerned development

department

grant . The state

dated 30 /8/2010 states the

Mrs. Sonali Amit Ghule (Pg. 11911-11917)

11913

provision of the technical support and technical manpower to all PRIs in the Maharashtra State . The State of

Maharashtra

finalised

contract

with

Mahaonline

to provide technical

support and technical manpower . The project was launched in the month of may 2011 by the state government of

Maharashtra . As per the contract, mahaonline provided hardware to all

PRIs. i.e. computers, printers, scanners, internet connection facilities / broadband connection . Also technical manpower was appointed by Mahaonline for all the three level of PRIs .e.g. technical co-ordinator , hardware engineers ,computer experts , data entry operator. Mahaonline provided support to 33 zilla parishad offices , 351 block level offices and 27,900 village panchayats in the Maharashtra state. Mahaonline trained all these contractual manpower about the account system followed by

the PRIs institutions , how to feed the daily online data

entries, vouchers which are validated by authorities of the PRIs., Problems/ issues arised while implementing the software in Maharashtra 1. Electricity supply was one of the major problem for implementing the software specially at village panchayat level .Due to load sheding / power cuts at regular basis in rural area it was difficult for village panchayats to close day book on the same day. So day closing of account books were one of the major problem. 2. Broad band connectivity also another

major issue. The PRIs at hilly area, forest

area ,

villages having connectivity issues due to dam backwater and heavy rain also faced difficulties in feeding data entries and day book closing on the regular basis . 3. The technical manpower provided to PRIs by Mahaonline was on

contract basis. The

quality of manpower and resignations of them due to low wages provided to technical staff was a major issue .Also due to unavailability of technical staff at hilly area / remote area some PRIs faced issues of timely closing of day account books. Inspite of these administrative and technical issues, Rural Development and Panchayati Raj Department of Maharashtra received second prize in the year 2012-13 and first prize in the year 2013-14 for successful implementation of priasoft from the central government .

Mrs. Sonali Amit Ghule (Pg. 11911-11917)

11914

TABLE: 1 Zilla Parishad Year Wise Performance In Maintaining Online Accounting In Priasoft year

Total number of zilla parishads

Total number of zilla parishads with master entry

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

33 33 33 33 34 34 34 34

33 33 33 33 34 31 7 3

Total number of zilla with parishads With opening balance entry 33 33 33 33 33 31 9 3

Total number of zilla parishads With vouchers

Total number of zilla parishads With day book closed

33 33 33 33 33 17 3 1

33 33 33 33 33 16 15 1

Total number of zilla parishads With month book closed 33 33 33 33 33 16 3 1

Total number of zilla parishads With year book closed 33 33 33 33 33 9 3

*A new Palghar district and palghar zilla parishad was established in the year 2015 TABLE:2 panchayast samitis / block panchayats year wise performance in maintaining online accounting in PRIAsoft . year

Total number of panchaya t samitis

Total number of panchayat samitis with master entry

Total number of panchayat samitis With vouchers

Total number of panchayat samitis With day book closed

351

Total number of panchayat samitis With opening balance entry 349

201011 201112 201213 2013-

352

Total number of panchayat samitis With year book closed

351

Total number of panchayat samitis With month book closed 351

341

353

351

353

351

Mrs. Sonali Amit Ghule (Pg. 11911-11917) 14 201415 201516 201617 201718

351

350

351

349

343

351

343

221

229

206

351

194

351

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TABLE:3 Village panchayats year wise performance in maintaining online accounting in PRIAsoft . year

Total number of village panchayat

Total number of panchayat with master entry

Total number of village panchayat With vouchers

Total number of village panchayat With day book closed

27561

Total number of village panchayat With opening balance entry 26,676

Total number of village panchayat With year book closed

27,886

Total number of village panchayat With month book closed 27,886

201011 201112 201213 201314 201415 201516 201617 201718

27,910

19678

27,915

27,866

27,774

27,838

27,875

27,867

27,864

27,943

27,866

27,880

27,850

27,873

27,872

27,870

27,973

27,895

27,911

27,884

27,913

27,909

27,983

27,861

27,870

27,852

27,869

27,868

27,864

28,005

27,932

27,956

27,668

27,868

27,864

27,805

27,905

27,697

27,815

27,542

27,832

27,800

27,785

27,916

27,825

27,660

27,731

27,727

27,674

27,886

Mrs. Sonali Amit Ghule (Pg. 11911-11917)

11916

TABLE: 4 Year wise vouchers booked in Maharashtra at all PRIs level year

201011 Numb 4,75,3 er of 16 vouche rs

201112 86,74,5 03

2012-13

2013-14

2014-15

1,03,40,8 48

11,67,55, 349

1,28,73,3 68

201516 73,42,7 80

201617 61,37,6 41

201718 75,86,8 47

201819 28,76,1 16

After the study of table 1, 2, 3, 4 it can be concluded 1. Till 2015 the release of grants was dependant on the number of entries made in PRIAsoft , hence till 2015 PRIAsoft can be seen in a very updated manner. However , as, after 2015, no emphasis was laid on the number of entries in PRIAsoft , the rate of uploading of entries in PRIAsoft saw a huge decrese . 2.

After the contractual provide

period with

mahaonline was over, the state government did not

any technical support or

technical manpower to PRIs. Also the government

employees are not trained enough to feed online entries in PRIAsoft . So the rate of closing of books has seen a decrese in the last three years . 3. The 14th finance commission has distributed grants directly only to the village panchayat level .So the compulsory use of PRIAsoft had decresed

at zilla parishad / panchayat

samiti level in the period of the 14 finance commission.

SUMMARY/FINDINGS 1. The contract period of Mahaonline with government of Maharashtra had been completed in the year 2015. It was neither renewed nor new arrangement for technical support

made by

state government. It had a major impact on data entries at PRIs level.so, therefore

technical

support for hardware and technical manpower should be provided by state government. or provision should be made by the zilla parishad from its cess fund for technical support.

Mrs. Sonali Amit Ghule (Pg. 11911-11917)

2. Provision of yearly compulsory training

11917

to the all concerned officials and staff at all the

three levels should be made for proper data entries at all PRI levels . 3. Annual contract

of maintainance of hardware should be finalized at state level or zilla

parishad level. 4. It is compulsory to all PRIs to maintain account books as per the Zilla Panchayat

Samiti

Lekhasanhita

Adhiniyam , 1968,and

Parishad and

Maharashtra Grampanchayat

Lekhasanhita Adhiniyam , 2011 . All PRIs are maintaining all account books , vouchers and formats as per the rules stated in concern account code . So , PRIs have to make all entries by two ways. i.e. online entries in PRIAsoft software and handwritten entries in the prescribed account books . State government should find a way to minimize the work of the employees and officers . 5. All the account registers and vouchers are inspected / and audited by the senior authorities and by the auditor of

Account General Office and

by the auditor of the

Local

Fund Office.

Online data entries and vouchers are not validated by state government for inspection and audit purpose .So itâ€™s a natural tendency of PRIs to maintain the account in account registers. So State government should issue guidelines about validation of online data entries for all types of inspection and audit purpose. 6. The main purpose of the PRIAsoft

is partly

obtained ,as the online data entries are not

inspected and audited by the authorities. This online account system will have impact only when the

State government will set

the proper system of inspection of the online registers

PRIAsoft. References 1. Maharashtra Grampanchayat Adhiniyam,1958 . 2. Maharashtra Zilla parishada and Panchayat Samitya Adhiniyam ,1961 . 3. Mumbai Sthanik Nidhi Lekha P arikshan Adhiniyam,1930 . 4. Zilla Parishad and Panchayat Samiti Lekhasanhita Adhiniyam ,1968. 5. Maharashtra Grampanchayat Lekhasanhita Adhiniyam , 2011 . 6. www.priasoft.gov.in 7. Government resolution by the Rural Development Department of State of Maharashtra 30/10/2010 Copyright ÂŠ 2017, Scholarly Research Journal for Interdisciplinary Studies

dated