Manoj Kumar Jain - Madhya Pradeshaiggpa.mp.gov.in/images/files/pdf/reports/Impact... · Shri Manoj Kumar Jain, Advisor (Infrastructure and Economic Development) Research Associate

Amitabh Kumar Singh

Impact Assessment of e-Payment Order (e-PO) System

in

Gram Panchayat of Madhya Pradesh

Report

Manoj Kumar Jain

Atal Bihari Vajpaee Institute of Good Governance and Policy Analysis (AIGGPA) Bhopal

Impact Assessment of e-Payment Order System in Gram Panchayat of Madhya Pradesh

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Atal Bihari Vajpayee Institute of Good Governance and Policy Analysis (AIGGPA) Bhopal

Project Team

Special Guidance Shri R. Parashuram, Director General Shri B. Chandrashekhar, Director

Guidance Shri Rahul Chaudhary, Principal Advisor (Infrastructure and Economic Development)

Research /Study Coordinator Shri Manoj Kumar Jain, Advisor (Infrastructure and Economic Development)

Research Associate Smt. Leena Singh, Bhopal

E-Sanchay Software Consultant Dr. Roopak Shrivastav, Principal Consultant – Program Management, MAP_IT

Field Investigators Team 1. Shri Anil Kumar 2. Shri Madhusudan Dubey 3. Shri Shanker Dayal Verma 4. Shri Vishal Gupta 5. Shri Prakash Satnami 6. Shri Vaikunth Suryvanshi

Administrative & Finance Support Team 1. Shri H.P. Sharma, Manager (Administration) 2. Shri Girish Trivedi, Manager (Finance)

Training Support Team 1. Smt. Bhavna Bhargava, Executive Assistant 2. Shri Vishnu Singh Thapa, Executive Assistant 3. Shri Ashok Yadav, MSW

Recommended Citation Jain, M.K. & Singh L (2019). Impact Assessment of e-Payment Order System in Gram Panchayat of Madhya Pradesh.

Bhopal: Atal Bihari Vajpayee Institute of Good Governance and Policy Analysis (AIGGPA). Retrieved from: www.aiggpa.mp.gov.in/index.php?option=com_content&view=article&id=235&Itemid=288&lang=en

This Study Report is brought to you for free and open access by anyone.


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Table of Contents

S. No. Content Page No.

i. Table of Contents 3

ii. List of Abbreviations 5

iii. Foreword 6

iv. Executive Summary 7

1. Background 11

2. Accounts Transparency and Fund Management 11

2.1. Observation of Finance Commission 13

2.2. Bringing Digital Interface for Funds and Accounts Management at the Level of Panchayats

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2.2.1. Public Financial Management System (PFMS) 14

2.2.2. Initiatives of Reserve Bank of India 15

2.2.3. Panch Parmeshwar Portal and e-PO in Madhya Pradesh 15

3. Current Study 16

4. Study Methodology 17

4.1. Rationale 17

4.2. Objectives 18

4.3. Sample Size 18

4.4. Execution Steps 19

4.4.1. Designing and Development of Tools 19

4.4.2. Orientation of the Study Team 19

4.4.3. Data Collection, Analysis and Report Writing 19

5. Findings of the Study 19

5.1. About Enforcement of e-PO in Madhya Pradesh 19

5.2. Status of EPOs in Madhya Pradesh for financial year 2017-18 21

5.3. Details of the Respondents 23

5.4. Details of the Vendors as per the Service Provided to the Gram Panchayat

25

5.5. Education Level of the Respondents 25

5.6 Availability of e-infrastructure for Execution of e-PO at GP Level 26

5.7. Information and Awareness about Panchayat Darpan Portal 27

5.7.1. Plan and Information of Plan on Portal of Gram Panchayat 27

5.7.2. GPDP DPR uploaded on portal 28

5.7.3. Who can Change the Priority in the Plan as per Need 29

5.7.4. Funds and Source of Funds 30

5.7.5. Objectives of execution e-PO system and Level of Fulfilment 32

5.7.6. Information Level of Procedure of e-PO System 34

5.7.7. Information Provided to Gram Sabha on e-PO System 35

5.7.8. Training of e-PO system at Gram Panchayat Level 35

5.7.8.1. Training in Last Two Years 35

5.7.8.2. Training Proving Institution 36

5.7.8.3. Satisfaction with Training 36

5.7.8.4. Need for Training e-PO System 37

5.8. Process of e-PO System in Practice at Gram Panchayat Level 38

5.8.1. Pre e-PO: Process Followed before Actual Generation of e-PO 38

5.8.1.1. Entry of Receipt of Funds in Cash Book/Ledger 38

5.8.1.2. Criteria of Vendor Registration 40


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S. No. Content

Page No.

5.8.1.3. Issue of work order to vendor Inward Bill Receipts to Vendors: 41

5.8.1.4. Entry of Material/Service in Stock Register 42

5.8.1.5. Inward Bill Receipts Provided to Vendors by GPs 42

5.8.1.6. Checking of the Bills 44

5.8.1.7. Approval of the bills 45

5.8.1.8. Financial Approval Before Payments 46

5.8.2. During e-PO: Generation of e-PO 47

5.8.2.1. Preparation of e-PO at GP 47

5.8.2.2. Duration of e-PO Generation After Receipt of Bills 47

5.8.2.3. Entry of OTP 48

5.8.3. Post e-PO: Procedures after generation of e-PO in the software 49

5.8.3.1. Entries in Books of Accounts of GP 49

5.8.3.2. Monitoring of the Payments 50

5.9. Benefit of e-PO 51

5.10. Satisfaction with e-PO System 53

5.11. Impact of e-PO on GP 54

5.12. Issues Linked with Use of e-PO System 55

5.12.1. Officials and Vendor Scared of e-PO System 55

5.12.2. Problem in Handling the e-PO System 56

5.12.3. Time lag in Transfer of Payment 57

5.12.3.1. Time Lag: Opinion of GPs 57

5.12.3.2. Time Lag: Opinion of Vendors 58

5.12.4. Complaints on Issues Related to e-PO System 59

5.12.5. Guidance and Support 60

5.12.6. Source of Guidance 60

6. Suggestions of Users 61

7. Conclusions 63

7.1. EPO Cash Flow 64

7.2. Transparency and e-PO System 64

7.3. Ease of Operation in Payment 65

7.4. GPDP Planning 66

7.5. Capacity Building 66

8. Recommendations 66

8.1. Alignment with Rules 66

8.2. E-Infrastructure 67

8.3. Capacity Building 67

8.4. Developing Integrated Work Management System 68

8.5. Process Robustness 68

8.6. Integration of All Existing Payment Gateways in e-PO Portal 69

8.7. Future Use of the Data Available on the Portal 69

Annex. Tables: Opinion of Gram Panchayat Functionaries on e-PO system 71

Annex. Tables: Opinion of Vendors 99


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List of Abbreviations

AIGGPA : Atal Bihari Vajpayee Institute of Good Governance and Policy Analysis BRGF : Backward Region Grants Fund BOB : Bank of Baroda BOI : Bank of India BOM : Bank of Maharashtra CBS : Core Banking System CBI : Central Bank of India C & AG : Comptroller and Auditor General CPSMS : Central Plan Scheme Management System DBT : Direct Benefit Transfer EAP : Externally Aided Projects EAT : Expenditure Advance Transfer E-PO : Electronic Payment Order (e-PO) FC-XIII : Thirteenth Finance Commission FGD : Focussed Group Discussion GP : Gram Panchayat GPDP : Gram Panchayat Development Plan GRS : Gram Rozgar Sahayak GST : Goods and Services Tax JP : Janapd Panchayat IAs : Implementing Agencies ICT : Information and Communications Technology OTP : One Time Password PRIA Soft : Panchayat Raj Institution Accounting Software PFMS : Public Financial Management System PNB : Punjab National Bank MGNREGS : Mahatma Gandhi National Rural Employment Guarantee Scheme MP : Madhya Pradesh MPLAD : Member of Parliament Local Area Development MLALAD : Member of Legislative Assembly Local Area Development MPPR&GS Act 1993: Madhya Pradesh Panchayat Raj and Gram Swaraj Act 1993 NRHM : National Rural Health Mission NABARD : National Bank for Agriculture and Rural Development NIC : National Informatics Centre OSR : Own Source Revenue PMGSY : Pradhan Mantri Gram Sadak Yojana PRI : Panchayat Raj Institutions PAO : Payment and Account Officer PSS Act : Payment and Settlement System Act RBI : Reserve Bank of India SBI : State Bank of India SSA : Serva Shiksha Abhiyan UBI : Union Bank of India

ZP : Zila Panchayat


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Foreword

Madhya Pradesh was the first state that adopted the seventy third constitutional amendment act and accordingly a new state act on Panchayat was legislated. In the year 2001 the state renamed the act as MP Panchayat Raj and Gram Swaraj Act 1993. Madhya Pradesh is one among the few states that brought Gram Panchayat under the control of Gram Sabha. At present Panchayats are responsible for implementation of many flagship schemes of the Government of India and of the State government. The power and authority of Gram Panchayat is best expressed through its plan, budget and activities undertaken for implementation. If these represent the voices of the people then one can easily sum up that Panchayats are acting as an institution of local self governance in rural India. The system of Panchayat has often been criticised due to elite capture through power given to Sarpanch and the secretary. These powers basically related to the financial power given to the team of the Sarpanch and the Secretary. 14th finance commission particularly and the predecessor in general criticised that, financial information of the Panchayats are not in Public domain. Government of Madhya Pradesh attempted to bring the administrative and financial information related to Panchayats in public domain using digital technology. A new web portal called Panchayat Darpan -Panch Parmeshwar was designed. Currently all the Panchayats use this portal for electronic payments. AIGGPA, the premiere institute of good governance and policy analysis, on the request of State government, commissioned a study to understand and know the effectiveness of Electronic Payment Order (e-PO) System and changes it has brought in the day-to-day functioning of the Gram Panchayats. The present study is an attempt to understand the impact of the e-PO system on the effectiveness of Gram Panchayat functioning. The findings of the study highlight that EPO system is well adopted by the Panchayats and is useful in to the day-to-day functioning of the Gram Panchayats. Still there are lot of issues that need to be addressed so that thin digital platform synchronised with the institutional and legal framework of the State Panchayat Act.


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Executive Summary

Panchayat Raj and Gram Swaraj Act 1993, of Madhya Pradesh, is one amongst the most people centric act that places people in the centre of decision-making process. The act gives power of framing policies and deciding the guidelines to the Gram Sabha and places Gram Panchayat as subordinate institution of Gram Sabha. Preparing and approving the plan, giving utilization certificate to the Gram Panchayat, controlling all programmes, schemes, employees of social sector and budget of all schemes implemented in the village shall remain under the control of Gram Sabha. Technically speaking Gram Sabha is the supreme authority and in the areas under fifth schedule, Gram Sabha has overriding powers in relation to the state legislature. Gram Panchayat is supposed to obtain advance approval for all expenses in next three months and shall get the expenses approved by Gram Sabha.

Government of Madhya Pradesh started Electronic Payment Order System, for all three levels of Panchayats, with web portal called Panchayat Darpan-Panch Parmeshwar Portal in the year 2016. The introduction of e-PO system, through Panch Parmeshwar Portal, brought an era of on-line transfer at the all level of Panchayats in MP. Now the Panchayats have only one Bank Account and all resources and funds are directly transferred into this bank account of GP.

It is assumed that Gram Panchayat, in consultation with Gram Sabha, will finalise plan. All the issues, affecting the quality of life will be included in the GPDP plan. GP is supposed to select activities for implementation from the list of activities approved under GPDP plan. According to Directorate of Panchayat, GoMP, GPDP plan is on portal, selected activities will be on portal and all orders and financial transaction will reflect on the portal so everything will be in public domain. All payments through cash and cheques stopped after the introduction of e-PO system. Apart from ensuring 100 percent, payments digitally using the e-PO system also brought all financial transactions of all level of Panchayat in the public domain. All orders, payments and withdrawal from the account of the Panchayats are captured and recorded and are kept digitally on the portal and is made accessible for common person.

Government of Madhya Pradesh decided to study the impact of e-PO system operations at the level of Gram Panchayat to make necessary changes in the system for making it more robust and useful. The current study aims to review and assess the payment management through electronic payment order (e-PO) system and to identify the issues and challenges and offer some solutions to improve the e-payment order (e-PO) system.

The study selected six districts namely Betul, Seoni, Rewa, Indore, Mandsaur and Sheopur. Study identified users of e-PO system that are Sarpanch, Secretary and GRS as prime respondents. Apart from these three, the study team also interviewed selected vendors to understand their perception and issues related to the e-PO system. Study team discussed also with the officials and employees, operating the e-PO system at JP & ZP level for their own issues and challenges related to resolving the GP level problems.

The major findings of the current study are as follows:

1. After the introduction of e-PO system in MP through Panchayat Darpan - Panch Parmeshwar Portal all GPs are making payments using e-PO system.


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2. All GPs have single bank account now. Earlier number of accounts was opened by these GPs as per their convenience. The GP functionaries closed all these accounts after instruction of the state government and merged all accounts in one single account even separate account of Gram Kosh (MPRLP & VDC-DPIP) also.

3. Only Directorate of Panchayat, Govt. of MP uses e-PO system to transfer the funds in the Gram Panchayat Account (Panchayat Nidhi) through treasury using PFMS. Although the transferred amount is reflected in, the accounts of GPs but the heads of receipts do not appear. The GP functionaries have to struggle to get the information of receipt heads by various means.

4. The e-PO system has brought bank account passbook and expenditure bills of every transaction of the Panchayats in public domain. The mandatory provisions of uploading scanned bills and vouchers on the portal before payments ensured the transparency of financial transactions.

5. The e-PO system has brought information in public domain using digital technology but the current transaction are not in fully aligned with the M.P. Gram Panchayats (Accounts) Rules, 1999 and Gram Swaraj Act 1993, of Madhya Pradesh.

6. The basic e-infrastructure required to operate e-PO system at the GP level is partially functional in most of the areas covered under the study.

7. The GP functionaries responsible for using e-PO system not trained formally. This has resulted in the increased dependency on the GRS. The functionaries also using external service providers to generate e-PO.

8. Portal developer (NIC) believes that if there is a need to trained people about how to use Panch Parmeshwar Portal/App then it is of no use and as a result users have been left to learn on the basis of learning by doing.

9. The Panchayats are preparing GPDP but in most of the Panchayats, plans were not available on the portal. The payments are link with activities/works in the e-PO system but activities are link with the GPDP.

10. Every user is of the opinion that e-PO system is useful and effective in ensuring transparency, reducing other hassles yet they have many issues that are: Need of proper and functional e-infrastructure like appropriate space, computer

system with scanner & printer, regular net connectivity with proper server speed;

Portal should be more user friendly with clear-cut instruction. No information about the frequent changes in the portal is provided to the users on time;

Users expressed their dissatisfaction with toll-free Helpline number; No dedicated person at the level of JP/ZP to resolve technical issues related to e-

PO system; The process of registering or changing mobile number for eligible user (Sarpanch

or secretary) is time taking; Many a time’s e-PO is lock wrongly due to some operational issues and process

of unlocking is control at the level of directorate. The unlocking requires lot of personal follow-ups and increases dependency on the personnel;

Unavailability of any feature within portal, related to the authentication/ validation of the transaction submitted for the payment;

The source of information related to transfer of payment to vendors account is not available immediately and they have to chase bank or vendors for getting confirmation of payment.


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RAG Status on Major Findings Indicators/Findings Sheopur Mandsaur Rewa Betul Indore Seoni State

Payment through e-PO System

Aligned with the Act & Rules

Availability of e-infrastructure

Capacity of Handling e-PO System

Sarpanch

Secretary

GRS

Payment within 7 days According to Panchayat Functionaries

Receipt of Payment by Vendors within 7 days

Preparation of GPDP by GP

Information about Source of Funds

Training Received

Objectives of e-PO System Fulfilled in the Opinion of Panchayat Functionaries

Problem Faced in e-PO system

Support Provided in Difficulty to Panchayat Functionary

( > 76 percent- Green; between 35-75 percent -Amber; < 35 percent -Red)

Recommendations 1. It is important to amend the rules and legal framework related to accounts and

financial management of Panchayats to accord legal status to the e-PO system. 2. It is important that the transfer of the funds should contain proper heads of

accounts including the details of departments, schemes, activities etc. The source and purpose of funds should communicate.

3. The process of annual plan and budget of GP as per act need link with the portal. 4. State need to address the issue of poor net connectivity and almost absence of basic

e – infrastructure necessary for implementing e-PO system. 5. To institutionalise and sustain this system, it is very important to:

a. Undertake training need assessment of the team working on Panchayat Finances using e-PO system at all the levels;

b. Organise structured training for team involved in the management of accounts and e-PO system;

c. Trainings at regular intervals for the new appointees or people given charge should be organised to get basic orientation of handling e-PO system;

d. Financial and accounting rules need dissemination by means of structured trainings between secretary and Sarpanch for every term;

e. There is need of simplified portal user manual developed for the GP functionary in Hindi language;

f. There is need for designing simple info pack for Sarpanch who are not digital literate and or even not literate.

6. Proper drop down lists of all the entries to be made for generating e-PO should be provided to the users. State can add more based on the actual heads used by GPs. This will reduce the pressure of identifying or manually defining the heads by person using the e-PO. This will further standardise the data entry and stop the process of wrong entry and lock of e-PO portal. The tentative suggestive drop down list is given below:


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7. It is important to amend the process related to locking of e-PO so that wrong e-POs cab be avoided or resolved at the time of generation of e-PO.

8. The helpline support system need to be automated, more proactive and localised to address the issues immediately.

9. Since basic financial data is available online, it is necessary to link it with accounting system that is required for Gram Panchayats to maintain through the portal. This will help the secretary and Sarpanch in generating necessary financial documents and will further reduce the time required in filling various accounting registers manually.

10. The facility of generating required books of accounts and relevant reports from the portal will help GP to present these before the GS meetings and during audits.

11. There is need of regular audit and taking stock of the e-PO system. 12. The decisions of any changes of Sarpanch and secretary should be linked with the

portal and administrative process for changing registered mobile number for OTP to avoid misappropriations and save time.

13. The e-PO system must have inbuilt links right from Planning of activities, technical and administrative sanction, issue of work orders, delivery of material/services, receipt of bills, execution of work, evaluation by sub engineer, payments to vendors, service providers or wages online through e-PO system, and entries in the books of accounts, that will help in keeping track and also have proper system. An Integrated Work Management System should be there with e-PO system.

14. The facility of generating required books of accounts, like cash book, day books, ledgers, receipts & payments and relevant reports from the portal;

15. There is need for also taking into consideration, linking of the detail information available in the portal and getting the small-customized reports like various activity, progress reports, income and expenditure statements and utilisation certificates etc.

16. The administrative and financial reports should be presented before the GP meetings and Gram Sabha meetings for approval, monitoring and getting utilisation certificate of expenses from Gram Sabha, quarterly or as and when required.

17. Funds of Gram Kosh accounts should be checked and verified in all GPs of MP.

Payment Heads Sub Heads

Receipts Heads Sub Heads

Salary Secretary

Panch Parmeshwar CC Road

GRS

Maintenance

Wages Office Cleaning

14th Finance Commission

Labour

Market Fee

Administrative Photocopy

Water User Charge

Maintenance Computer

Kanji House

Material Cement

House Tax

Gravel

MDM

Sand

Own Sources

etc. etc.

MLALAD

etc. etc.

MPLAD

etc. etc.

etc. etc.


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1. Background Current institutional design, power, authority and responsibilities, of Panchayats in MP, took shape after introduction of Part IX in the constitution of India. Article 243 G makes it clear that Panchayat has the prime responsibility of preparing plan for economic development and social justice. Madhya Pradesh was the first state that adopted the constitutional amendment and framed new Panchayat Act in 1993. Madhya Pradesh was also the first state that brought Gram Panchayat under the control of Gram Sabha. Today Panchayats are responsible for implementation of many flagship schemes of the Government of India and of the State government. With increased functions the fund flow, to the Panchayats have also increased manifolds. Recommendations of the 14th finance commission have created a new system of direct transfer of central funds to the Panchayat fund. The amplified responsibilities and increased fund flow is not matched with a robust system of transparency and account keeping at the level of Gram Panchayats. Although the state acts prescribe a system of accounts and fund management for all tiers of Panchayat, yet the system is very weak and this has been noted and identified as a week are by successive Central Finance Commissions. Panchayats are, like any other government, dealing with Public money and the institution need to follow strict norms for keeping the financial and budgetary information in the public domain. Panchayats have not been able to maintain a transparent system of accounting and fund management. Government of Madhya Pradesh attempted to bring this information in public domain using digital technology. A new web portal called Panchayat Darpan-Panch Parmeshwar Portal has been designed and put in place and all the Panchayats have been asked to use the electronic payment order (e-PO) system through this Portal. At present all the Panchayats are using this portal which has stopped the use of cash or cheque payment and withdrawal. At the same time all transactions and payments are digitally tracked and in Public Domain. The e-PO system has brought the financial information in the public domain for the first time and accounting details of all the Panchayats are also available in the public domain that can be accessed by the commons. Government of Madhya Pradesh felt it necessary to understand the legal and operation issues linked with e-PO system at the Gram Panchayat level so that necessary changes can be brought to sustain this initiative in long run.

2. Accounts Transparency and Fund Management MP Panchayat Raj and Gram Swaraj Act 1993 have provisions for maintenance of budget and accounts and management of funds. Section 66 specifies details of the


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management of funds of the Gram Panchayats. As per the provisions of the section 66, each Panchayat is bound to establish Panchayat fund and all receipts from all sources shall be part of the Panchayat fund. The mandatory provisions of the Act, related to the receipts and withdrawal are explained below.

These mandatory provisions are substantiated with strict norms framed under GP account rules1 and these are explained in the flow chart below:

It is clear that the law on Panchayat and related rules are clear for maintaining accounts, making payment, withdrawing the funds from Panchayat account and making payment to third party. If the rules and law is followed, the information and transactions will remain in the public domain. The law and rules are applicable to all types of transactions and payments irrespective of the medium and instrument such as cheque.

1 The M.P. Gram Panchayats (Accounts) Rules, 1999


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2.1. Observation of Finance Commission In the reality, the transparency and accountability at the level of Panchayats have been the issue of concern and successive Central Finance Commissions have observations about accounting system of Panchayats. The observation of 14th finance commission is important in this regard. The commission says, “We observe that it has been more than twenty years that municipalities and Panchayats were sought to be empowered, through a Constitutional amendment, to act as institutions of local self-governance and also to provide certain basic services to citizens. It is inconceivable, and certainly not desirable, that local bodies seek an ever increasing share of public money and yet continue to keep themselves beyond the ambit of accountability and responsibility for the public money placed with them.” After careful review of the reports of earlier finance commissions, the 14th Finance Commission made following observations about the accounting and finances of Panchayats :

1. “Successive Finance Commissions have expressed concern on the near absence of financial data and its poor quality, wherever it is available. The C&AG informed us that in most States there are rules and regulations with regard to the formats of accounts for both rural and urban local bodies. However, the time schedule for completion of accounts was not being adhered to in a number of States. There were large gaps in monitoring mechanisms regarding schedule of preparation and finalisation of accounts. As a result, there are large arrears in local bodies’ accounts”.

2. “In PRIASoft, the accounting software used by several States for the compilation

of Panchayat accounts, 38 percent Gram Panchayats had not closed their annual accounts for 2012-13 even by February 2014. Similarly, accounts of 2010-11 and 2011-12 were open and not complete for 43 percent and 36 percent of gram Panchayats respectively. A similar situation was prevailing in other tiers of Panchayats.”

3. “We were informed that one of the conditions of the FC-XIII for rural local

bodies and municipalities to avail the performance grant was that they should maintain accounts based on the accounting framework and codification pattern consistent with the Model Panchayati Raj Accounting System and the National Municipal Accounts Manual respectively. While most States had self-certified the adoption of the accounting framework, the C&AG informed that the actual maintenance of accounts still needed improvement.”

Government of India accepted the recommendations of 14th Finance Commission and decided to transfer the funds directly into the accounts of Gram Panchayats. At the same time central government also started efforts to evolve a system that ensures transparency and accountability of Panchayat accounts. Introduction of PRIAsoft, beginning of PFMS have been some steps in this direction. 14th Finance Commission has reserved parts of the grants as conditional grant for the Panchayats maintaining proper and transparent accounting system.


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2.2. Bringing Digital Interface for Funds and Accounts Management at the Level of Panchayats

Government of India started a process to bring financial transactions using digital interface to bring transparency and ensuring regular monitoring of the fund management by various institutions. The first such effort was in the shape of a Centrally Sponsored Schemes called CPSMS and after successful completion of the pilot of the scheme Centre was launched a system of PFMS from 12th Five Year Plan. Details of PFMS and other such interface is given below. 2.2.1. Public Financial Management System (PFMS) Public Finance Management System started the way to bring accounting and transaction under digital vigilance. Initially the efforts started with a centrally sponsored scheme of the Planning Commission, in 2008-09, selecting four schemes and four states. The states were Madhya Pradesh, Bihar, Punjab and Mizoram and the schemes were four Flagship schemes namely NREGS, NRHM, SSA and PMGSY. After the pilot phase it was decided to undertake National roll out of CPSMS (PFMS) to link the financial networks of Central, State Governments and the agencies of State Governments. The scheme was included in 12th Plan initiative of Planning Commission and Ministry of Finance. The PFMS has a mandate to provide following:

A financial management platform for all plan schemes, a database of all recipient agencies, integration with core banking solution of banks handling plan funds, integration with State Treasuries and efficient and effective tracking of fund flow to the lowest level of implementation for plan scheme of the Government.

To provide information across all plan schemes/implementation agencies in the country on fund utilization leading to better monitoring, review and decision support system to enhance public accountability in the implementation of plan schemes.

To result in effectiveness and economy in Public Finance Management through better cash management for Government transparency in public expenditure and real-time information on resource availability and utilization across schemes. The rollout will also result in improved programme administration and management, reduction of float in the system, direct payment to beneficiaries and greater transparency and accountability in the use of public funds. The proposed system will be an important tool for improving governance.

In order to implement the above-mentioned mandate the government also approved three modules that are: Fund Flow Monitoring

a. Agency registration; b. Expenditure management and fund utilisation through PFMS - EAT module; c. Accounting Module for registered agencies; d. Treasury Interface; e. PFMS - PRI fund flow and utilization interface; f. Mechanism for State Governments towards fund tracking for State schemes; g. Monitoring of Externally Aided Projects (EAP);


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Direct Benefit Transfer DBT modules a. PAO to beneficiaries; b. Agency to beneficiaries; c. State treasuries to beneficiaries;

Interfaces for Banking

a. CBS; b. India Post; c. RBI; d. NABARD & Cooperative Banks.

In order to integrate entire financial system the government listed activities that need to be completed to make PFMS functional. These are: Mandatory registration and use of EAT module by IAs; Mapping of all relevant information of Schemes; Uploading of budget of each scheme on PFMS; Identify implementation hierarchy of each Scheme; Integration of Systems Interface of specific Schemes with PFMS e.g. NREGASoft,

AwasSoft; Deployment and Training of Trainers.

2.2.2. Initiatives of Reserve Bank of India (RBI) Reserve Bank of India also took bold initiative to promote the use of digital payment and discourage the payments through cash and cheques. Vision 2018 of RBI says that India tries to stepping towards e-payment system. Electronic payment system is a payment system through an electronic network. In other words e-payment is a method in which a person/institution can make On-line Payments for his/their purchase of goods and services without physical transfer of cash and cheques, irrespective of location and time. RBI, in collaboration with government made necessary changes in the Payment and Settlement Act (the PSS Act) 2007 that empowers the Reserve Bank of India (RBI) to regulate and supervise the payment and settlement system in the country. RBI believed that government agencies would lead the process of transformation towards cashless transfer. 2.2.3. Panchayat Darpan - Panch Parmeshwar Portal and e-PO in Madhya Pradesh State Government encouraged with successful implementation of PFMS in Madhya Pradesh. The government made attempts to ensure cashless transfer of payments at the level of Panchayats also through use of digital technology. At the same time government also used this opportunity to put all financial data in public domain. As a result the e-PO system started with the introduction of Panchyat Darpan - Panch Parmeshwar Portal.

3. Current Study The current study is an outcome of eagerness of Government of Madhya Pradesh to know the effectiveness and utility of e-PO system introduced at the level of Panchayats. The Additional Chief Secretary (Panchayat and Rural Development Department, Govt. of Madhya Pradesh) during meeting, with officials of AIGGPA, made a request to study the system of e-PO in GPs of MP. Based on the suggestion of the department and


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discussion with team handling the e-PO process at directorate of Panchayat, the study was designed to know following things in details: after introduction of e-PO what changes have occurred in the over:

Has e-PO helped GP and GS to access accounting information timely?

Has the transparency improved at the level of GP and GS?

What changes need in rules related finance and accounting to mainstream the system of e-PO?

4. Study Methodology 4.1. Rationale Gram Panchayats, in MP, has power and authority to take decision on many subjects transferred to it. These are health, education, sanitation, food security, irrigation, water management, rural housing and public distribution system. For many subjects funds directly go to the account of Gram Panchayat and for others the power to take decision lies with Gram Panchayat. Ultimately, the decision of the Gram Panchayats should be implemented in letter and spirit. Members of the Gram Panchayat must also know about what happened to the decision taken by GP. Compliance of the decisions taken by the Gram Sabha and Gram Panchayat depends on:

Servants of Gram Panchayat;

Servants of other institutions of the State such as employees of various line departments either directly under the control of Gram Panchayat or working with Gram Panchayat.

The Act and rules of MP Panchayat Raj Evam Gram Swaraj Adhiniyam 1993 defines a process of financial management and fund flow is below:

The act and the rule also highlights that, accounts of the Gram Panchayats shall be maintained in a Nationalised Bank and each withdrawal from the bank account, shall be backed up with the decision of the Gram Panchayat .

The Act and rule further mention that details of withdrawal and expenses shall be presented in the meeting of the Gram Panchayat and Gram Sabha for approval. Finances of Panchayats are managed and controlled by two rules namely:

1. The Madhya Pradesh Gram Panchayat (Annual Accounts and Administration Reports) Rules, 1998;

2. The M.P. Gram Panchayats (Accounts) Rules, 1999 and 3. The M.P. Gram Panchayat (Powers and Functions of the Secretary) Rules, 1999;


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The first rule is about maintenance of annual accounts and ensuring transparency of the all transactions taken place in a financial year. The second rule is the core of basic accounting at the level of Gram Panchayat. Part III of the rules specifies accounting procedure and reports.

Day to day management of finances explained in the third rule that is, “The M.P. Gram Panchayat (Powers and Functions of the Secretary) Rules, 1999”. Section 4 of the rule high lights basic responsibility of the secretary of the Gram Panchayat related to maintenance of property, keeping accounts of movable and immovable property and accounting of revenue mobilised by the GP.

This section also assigns the responsibility of preparing plan for economic development and social justice and plan of basic public amenities as per recommendation of the Gram Panchayat. Section 5 outlines the specific responsibility of the secretary.

Observation reveals that the details of withdrawal and payment are not presented before the Gram Panchayat and Gram Sabha. The accounting part of the Gram Panchayat is not well organised, systems are not in place and thus Gram Panchayats and Gram Sabha do not know what happened to the decision taken and how the funds have been utilised. State attempted to address this issue such as giving power to the Gram Sabha and opening separate bank account for the Gram Sabha. Off late government of India started developing system to put Panchayat information in digital domains. National Informatics Centre or the NIC developed software for digitising the plan of the Panchayats with beginning of BRGF. Later, separate software called PRIAsoft was developed to strengthen a system of digital and transparent accounting at the level of Local Government. Later, Government of India started a system of digital payment for all its programmes implemented through Panchayats that are related to housing, construction of sanitary latrines, rural wage employment.


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Government of Madhya Pradesh also took bold initiatives to digitise the accounting of Panchayats to help put the accounting information in Public Domain. The Ministry of Rural Development started a web portal of Panchayat Darpan – Panch Parmeshwar Portal in the year 2015. State of Madhya Pradesh has used Panchayat Darpan - Panch Parmeshwar Portal as a means to digitise the accounting system of Panchayats in Madhya Pradesh. Later Electronic Payment Order (e-PO) System introduced to regularise the payment procedures up to the level of Gram Panchayats. This study aims to examine the payment management system through Electronic Payment Order (e-PO) and to identify the issues and challenges and offer some solutions to improve the electronic payment order (e-PO) system. Electronic payment order (e-PO) system not only provides more opportunities but many threats also like operational issues, own source revenue (OSR) receipts management, e-PO process, e-infrastructure, capacity to handle, rejections of payments, dissemination of updated information, supervision etc.

4.2. Objectives The specific objectives of the study are as follows:

1. Review all stages of e-Payment Order (e-PO) system in meeting the process objectives, better cash flow, process transparency and ease of operations, in payments at GP.

2. To identify the capacity issues, technical challenges and procedural hassles, causing time lag in the payment process.

3. To draw a future extension plan for the e-payment platform, by identifying the opportunities and challenges of the current operations.

4.3. Sample Size In the current study, purposive sampling method is used to draw sample size for data collection. Total Six districts selected for study keeping in mind Socio Geographical representation of MP. In every district two blocks and in each block four Gram Panchayats selected. All the GP in the villages sorted based on the largest population within the block. Within these sorted Panchayats two Panchayats with Male head and two Panchayats with Female head selected for the study. The sample selected for the study is as follows in table -1:

Table – 1: Details of Sample Size of the Study

Area Selected Respondents

S. No.

District No. of Block

No. of Gram Panchayat

GP 3*8

Vendors 3*8

Zila Panchayat

Janpad Panchayat

FGDs

1 Betul 2 8 24 24 1 2 2

2 Mandsaur 2 8 24 24 1 2 2

3 Sheopur 2 8 24 24 1 2 2

4 Seoni 2 8 24 24 1 2 2

5 Rewa 2 8 24 24 1 2 2

6 Indore 2 8 24 24 1 2 2

Total 12 48 144 144 6 12 12

Note: Respondents from GP Sarpanch, Secretary and Gram Rojgar Sahayak (GRS), Respondents from ZP and JP CEO, PACO, Accounts Personal, Panchayat Representatives, officials, employees and Gram Sabha members.


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4.4. Execution Steps The execution of the current study involved following steps: 4.4.1. Designing and Development of Tools The study was conceptualised after brainstorming within the institute and many rounds of interactions with different officials at the Directorate of the Panchayat Raj, Department of Panchayat and Rural Development, Government of Madhya Pradesh.

The detailed survey schedules developed with the objectives of eliciting data required to review and assess e-payment order (e-PO) system. The qualitative checklist with the objective of understanding the various problems and challenges of the GPs and their views on addressing the e-payment order (e-PO) system. The testing of tools conducted in the Mugaliachhap Gram Panchayat of Funda block of Bhopal district. The tools were finalised in consultation with Directorate of Panchayat Raj. 4.4.2. Orientation of the Study Team Orientation of the study team was conducted at AIGGPA, Bhopal. The study team was provided information about the functioning of the Gram Panchayat and e-PO system within the Panhcyat Darpan - Panch Permeshwar Portal was provided. A detail understanding of how to administer the survey schedules of representative, officials and vendors at Gram Panchayat provided, elaborating all the essential points to be covered and probing to get accurate responses. Demonstration of filling up collected data in the E-Sanchay mobile app developed by Department of Planning, Economic & Statistics with the technical support of MAP_IT, Government of MP and Practice session was taken to clarify doubt in filling up of data, correction, synchronise and submit data. 4.4.3. Data Collection, Analysis and Report writing The secondary data available at the state level from the officials responsible for facilitating e-PO system in the state. The field team collected primary data in the month of September/October 2018. The AIGGPA representatives also visited in the field during survey period to ensure the quality of data and hand holding of study team. The primary data representing all the geographical locations collected, that includes a total of 288 respondents from 48 Gram Panchayats spread over of 6 district of MP. After collection of primary and secondary data from various sources, the data was electronically transferred and compiled. The primary data analysis is confine to the available information collected through interaction with the Gram Panchayats staff & vendors available at the time of visit. The presentation of data in form of summary tables, detail tables and appropriate illustrates were compiled in the form of report.

5. Findings of the Study

5.1. About Enforcement of e-PO in Madhya Pradesh According to the Census 2011, 5.26 crore population of the Madhya Pradesh lived in 51,380 villages of 22,816 Gram Panchayats among 313 Janpad Panchayats and 51 Zila Panchayats. These PRIs have 22,816 Sarpanch, 22,816 Secretary, 22,816 GRS, and 3.93


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lakhs other PRIs elected representatives. Numerous government functionaries and approximate 11 lakhs vendors are also involved in functioning of the Panchayat Raj System with approximate 3.35 lakhs different kind of works. These 22,816 GPs of Madhya Pradesh spend approximate Rs. 5,000 Crore each year for implementation and undertaking of development works under the various schemes. It was very tough task to monitor all the expenses and maintain the transparency in the traditional payment system of these PRIs without interfering in their autonomy. Madhya Pradesh e-Panchayats society initiated and developed a Panchyat Daprpan- Panch Parmeshwar Portal in MP. This initiative aimed at transforming the functioning of Panchayats to make it more accountable, creditable and transparent using a judicious mix of ICT interventions and process simplification/transformations. It has facilitated by policy of consolidation of bank accounts, host-to-host integration with banking systems of 8 different nationalized banks (SBI, CBI, BOB, PNB, BOI, BOM, UBI, Allahabad Bank) with 11,000 branches for e-Payments, mobile App based dissemination of information and monitoring. All processes and financial transactions have been automated/transformed and made cashless, paperless and face-less. Madhya Pradesh is the first State in India that has undertaken such a massive transformation in the functioning of Gram Panchayats. The Madhya Pradesh government analysed the pre requisites before implementing the e-PO system and done arrangements that are summarised below:

Localised software (Panch Parmeshwar Portal) developed to meet the additional local requirements and easy implementation:

- Work registration; - Payments linked with works/activities; - Mapping of work with one or more than one schemes; - Registration of all vendors/payment receivers and their bank accounts; - Electronic Payment Order (e-PO);

All bank accounts of PRIs were closed except one account. (One GP - One Account): - Bank accounts of all GPs verified at block level; - Banned use of cheque or cash transactions at GP level; - Banks INSTRUCTED not to accept cheques for payments;

Introduced e-PO system to enforce the capturing of all transactions in a simplified manner:

- All payments to be routed through electronic payment order system;

All bills registered on the system against construction work or services: - Account head is also captured; - Bill is attached to a draft e-PO; - e-PO is locked and submitted to the bank by pushing through the directorate; - Bank credits the amount into the account of vendors/agencies/persons; - Confirmation of payment order is registered on the system; - New e-PO cannot be generated, unless the last e-PO is executed; - Linking of bill with payment enforce the capture of transaction online; - Fund transfer orders from state automatically imported into the system,

without requiring the GP to enter again; - They can view and confirm the receipt of funds-only local receipts is to be

entered.


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The orders issued for smooth functioning of the electronic payment order (e-PO) system. The process of methods of regular functioning of the GPs mentioned in the orders and notification are summarised below, as the steps that are supposed to be followed by the Gram Panchayats in the flow chart:

5.2. Status of EPOs in Madhya Pradesh for financial year 2017-18 According to the data retrieved from the portal in table - 2 below, presents the district wise details of the transactions through e-PO system in financial year 2017-18. As per the data presented, there were more than 2.35 lakh e-POs generated. About 2.15 lakh e-POs were successfully completed which is 90.82 percent of the total e-POs. The top five districts having successful transactions are Sehore, Indore, Burhanpur, Morena and Raisen with more than 93 percent success rate, while the bottom five are Jhabua, Singroli, Badwani, Sidhi and Rewa districts with success between 85 to 81 percent.


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The maximum number of e-POs generated in Chindwara 9342 and lowest in Gwalior 2115.

Table:2 Status of EPOs in Madhya Pradesh for Financial Year 2017-18

Sr. No.

District No. of EPOs

Total EPOs Amount

No. of EPOs Paid

Total Amount (EPOs Paid)

% of EPO Paid Successfully

1 Sehore 6052 832711445.4 5731 793616006 94.7

2 Indore 3878 443897495.6 3646 420273527.7 94.02

3 Burhanpur 2774 274868519.2 2595 258844112.2 93.55

4 Morena 4303 673263002.8 4013 633742176.1 93.26

5 Raisen 5243 711448485.8 4876 657460617.1 93

6 Bhind 3214 588346299.9 2988 544960163.4 92.97

7 Narsihapur 6045 556182207.5 5619 513610174.9 92.95

8 Dewas 5849 646977969.5 5427 592517245.3 92.79

9 Bhopal 2184 265889136.1 2026 245014078.5 92.77

10 Jabalpur 5744 581857186.3 5314 540438007.5 92.51

11 Anuppur 3246 471971581.5 3001 440770412.3 92.45

12 Katani 5648 632844166.9 5221 567173104.5 92.44

13 Khargone 6533 1064926759 6036 986295201.2 92.39

14 Ratlam 4410 712121070.2 4074 657706094.5 92.38

15 Khandwa 5116 581002313.9 4718 533187832.1 92.22

16 Tikkamgarh 4432 736314240.9 4087 674714273 92.22

17 Damoh 4802 618327075.3 4426 575641341.6 92.17

18 Umaria 3130 349427759.9 2884 320108899.9 92.14

19 Harda 2496 281504068.6 2297 254667827.2 92.03

20 Mandsaur 4450 562573788.2 4093 521884648.4 91.98

21 Vidisha 5158 563959943.4 4742 516781458.3 91.93

22 Shadol 4016 523037742.4 3692 483597064.9 91.93

23 Hoshangabad 5054 554368784.1 4639 506895073.5 91.79

24 Alirajpur 2217 394832570.2 2033 362928349.5 91.7

25 Datia 2173 329026371 1992 302804053.4 91.67

26 Betul 6706 716283668.5 6146 643257481.8 91.65

27 Balaghat 8029 807040973.8 7340 729748479.1 91.42

28 Chhindwara 9342 935106050.8 8519 842004140 91.19

29 Shivpuri 4849 738560842.1 4422 686448605.8 91.19

30 Ujjain 5936 660065001.4 5412 608201115.4 91.17

31 Mandla 5551 485898926.8 5058 440584096.3 91.12

32 Sagar 7324 918331440.9 6666 837621330.6 91.02

33 Chhatarpur 4880 771039374.4 4430 704837757.3 90.78

34 Dhar 7183 991776449.1 6504 889184976.1 90.55

35 Gwalior 2115 317363657.6 1915 286549888.3 90.54

36 Seoni 6951 777010039.5 6281 699520080.8 90.36

37 Agar Malwa 2486 347276574.2 2244 310459497.4 90.27

38 Neemach 2675 342673596.4 2412 307735224.6 90.17

39 Shajapur 3209 469609541.3 2886 421953078.3 89.93

40 Panna 4066 523876578.4 3626 453663778.2 89.18

41 Satna 8170 1104385170 7284 993266598.2 89.16

42 Ashok Nagar 2646 432174353.3 2355 385841725.5 89

43 Dindori 3662 429155310.9 3251 386146471 88.78

44 Guna 3801 535927119.7 3349 467277432.7 88.11

45 Rajgarh 4859 756500254.5 4260 662789088 87.67

46 Sheopur 2723 333005713 2378 288342666 87.33

47 Rewa 7768 944111039 6650 806644644.1 85.61

48 Sidhi 3778 668311483.9 3229 579644217.9 85.47

49 Badwani 3167 536310635.5 2701 452268301.2 85.29

50 Singroli 2845 485056880.4 2356 399043227.7 82.81

51 Jhabua 3371 403357702.5 2737 326216687.7 81.19

TOTAL 236259 30381888361 214581 27514882333 90.82


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5.3. Details of the Respondents The responsibility of the administrative and financial transactions at GP level lies with the Sarpanch and the secretary of the Gram Panchayat. After implementation of the e-PO system, the basic handling of the Panch Parmeshwar Portal was of concern to the Panchayats and for the convenience of the GPs, the state has given the additional responsibility of facilitating the e-PO system to the Gram Rojgar Sahayaks (GRS). This additional responsibility is given to them because they are computer savvy and handle electronic payments of NREGS. To understand the current management of the e-PO system at Gram Panchayat level, prime stakeholders i.e. Sarpanch, Secretary and GRS and three vendors providing services to the particular Panchayat were selected as respondents of the particular study. In the current study, most of the Panchayat covered are most populated Panchayats of the selected district hence the Gram Panchayats have to provide many services to the citizen. Panchayat generate their income by imposing tax, user fees etc. Some of the Panchayats have employed staff on monthly salary basis. These employees are Peon/ Computer Operator/Typist/Tax Collection staff/Accounts and Administrative staff/ Waterman or Pump Operators/Garbage Segregater and Sweeper. Table – 3 below shows that, there are six districts selected in the study. A total of 48 Gram Panchayats selected including 48 Sarpanch, 48 Secretary and 47 GRS to understand the system followed in the implementation of e-PO system at the GP level.

Table – 3: District wise Details No. of the Respondents

Sr. No. District Sex Sarpanch Secretary Gram Rojgar Sahayak Vendors

1 Sheopur

Male 4 8 8 23

Female 4 1 0 1

Total 8 8 8 24

2 Mandsaur

Male 4 8 8 24

Female 4 0 0 0

Total 8 8 8 24

3 Rewa

Male 4 8 7 23

Female 4 0 1 1

Total 8 8 8 24

4 Betul

Male 4 8 7 23

Female 4 0 1 1

Total 8 8 8 24

5 Indore

Male 4 8 7 24

Female 4 0 0 0

Total 8 8 7 24

6 Seoni

Male 4 8 6 20

Female 4 0 2 4

Total 8 8 8 24

Grand Total 48 48 47 144

In addition to these respondents, it was felt that, it is important to understand the impact from the point of view of the vendors. Hence in all the selected Gram Panchayts a total of 144 vendors were also covered. As it is, clear from the above table that there are total 144 respondents from the Gram Panchayat and 144 vendors.


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There are total 48 Sarpanch, 48 Secretary and 47 GRS. Out of the total Sarpanch, there are 50 percent female Sarpanch. In the category of the Panchayats secretary, only 2 percent female secretary and 8 percent female GRS found in the sample. It is interesting to note that out of 144 vendors; there are 5 percent female vendors also who are operating in the sample area, 4 in Seoni and one each in Sheopur, Rewa and Betul district.

Graph – 1: Details of respondents according to gender (in percentage)

During the data collection, it is observed that in Vashinda and Chikhali GPs of Bhimpur block, Katkuhi and Niwari GPs of Chicholi block of Betul district, post of secretary is vacant, and the charge of secretary is with GRS of respective Gram Panchayat.

In Kahani GP of Ghansour block of Seoni district the post of secretary is vacant, charge is given to PCO Ghansour, and charge of GRS is with GRS of other GP. In Khursipar GP of Chapara block of Seoni district, post of secretary is vacant and secretary of Chaparakalan GP is in charge.

In Jogali GP of Chicholi block of Betul district, Pipardhna GP in Chapara block of Seoni district GRS post is vacant and secretary is in additional charge of GRS.

In Kyampur, Laduna, Nahargarh GP in Sitamau block and Khilchipur GP of Mandsaur block of Mandsaur district, additional charge of GRS is handover to secretary of respective Gram Panchayat.

During discussion with the Panchayat officials at Gram Panchayat, respondents said that it is very difficult to work with limited staff, as there are lot of administrative and field work in the Panchayat , being the most populated Panchayats it is even difficult for single secretary to manage day-to-day work. In case of additional charge, the secretary and GRS feel over burdened, as they have to manage work of their Panchayat and additional Panchayats also. The coordination and management with in short deadlines became extremely difficult.

It can be concluded that there is lack of technical staff for the management of the day to day functioning of Panchayat, as a major portion of the staff in the study area is in additional charge of other Panchayats too, which effects the efficiency of the Gram Panchayat.


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5.4. Details of the Vendors as per the Service Provided to the Gram Panchayat

As explained above, there are three vendors selected as respondents in the study from each Panchayat. Type of services provided by these vendors to the Gram Panchayat was observed and categories of the service emerged are:

Material suppliers;

Daily wage earners/labour/temporary employees or salaried;

Small shop owners or petty business and general shop owners;

Other services like rental service, tent and decoration, fuel & diesel, petty contractors, currier, postage etc.

Table – 4: Type of Service provided by the Vendors (In Percentage)

District Material (Sand ,Brick, Cement)

Labour (Salary, Labour)

Service ( Photocopy, Typing,

Repair)

Other

Sheopur 42 50 8 0

Mandsaur 29 46 25 0

Rewa 33 33 33 0

Betul 25 33 21 21

Indore 50 17 17 17

Seoni 21 58 13 8

Total 33 40 19 8

Table - 4 above explains that out of total 144 vendors covered in six districts, 33 percent supply building materials like sand, gravel, steel, cement and other building materials to the Panchayats. In these most of the vendors are in the Indore about 50 percent followed by Sheopur 42 percent and Rewa 33 percent. 40 percent of the vendors in the sample include labour in different construction work and salaried employee of gram Panchayat; most of them are in Seoni 58 percent followed by Sheopur 50 percent and Mandsaur 46 percent. About 19 percent vendors are providing service of photocopy, printing stationery, annual maintenance services and general services while 8 percent vendors are in the category of others. In other category, 21 percent in Betul, 17 percent in Indore and 8 percent in Seoni that includes garbage collection.

5.5. Education Level of the Respondents The entire administrative and financial management at the Gram Panchayat level requires following of many procedures. Various records, resolutions and documents have to maintained and updated. Although the main responsibility lies with secretary of the Panchayat but after the implementation of e-PO system, to understand whether the officials and representatives of the GP have minimum qualifications to understand and follow the e-PO system, their education level was asked. The education level observed in three categories:

Illiterate.

Between 5th to 8th class.

Between 10th to 12th class.

Graduate and above.


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Table- 5: Education level of the Respondents

District Education Sarpanch Secretary GRS Total

Sheopur Illiterate 25 0 0 8

Primary-Middle 38 0 0 13

10th -12th 25 50 12 29

Graduate and above 12 50 88 50

Mandsaur Illiterate 25 0 0 8


10th -12th 37 25 37 33


Rewa Illiterate 12 0 0 4


10th -12th 38 37 0 25


Betul Illiterate 12 0 0 4


10th -12th 25 12 0 12


Indore Illiterate 25 0 0 9


10th -12th 38 37 0 25


Seoni Illiterate 25 0 0 8


10th -12th 25 0 12 13


Total Illiterate 21 0 0 7


10th -12th 31 27 15 24


Total 100 100 100 100

Data on education of the respondents in the table - 5 above shows that, most of the respondents 58 percent in the sample are Graduate and above. In this category, most of the GRS 85 percent are graduates & above followed by Secretary 73 percent and only 15 percent are Sarpanch. 24 percent have their education up to 10-12th while 11 percent studied up to primary or middle that includes only Sarpanch.

Out of total Sarpanch in the sample, about 33 percent have their education up to primary-middle followed by 31 percent up to 10-12th. Most of the Male Sarpanch are high school pass while the female Sarpanch are illiterate.

Out of total Secretary in the sample, 27 percent are educated up to 10-12th while 73 are postgraduates or graduates. In district Seoni 100 percent Secretary in the sample area are postgraduate.

Out of total GRS in the sample 100 are graduates or above in Rewa, Betul and Indore, 88 percent in Seoni and Sheopur and 63 percent in Mandsaur. The data reveals that the education qualification of the Sarpanch in comparisons to the education level of secretary and GRS is low and it can definitely affect the e-PO system.

5.6. Availability of e-infrastructure for Execution of e-PO at Gram Panchayat Level

Information about e-infrastructure provided by the Directorate of Panchayat, GoMP for facilitating e-PO implementation with BSNL/BNLL policy details are as follows:


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No of Gram Panchayat

Computer Hardware Provided Broadband Connectivity

22812 Desktop Computer, Laser Printer, Document Scanner, 32’’ LED TV

1822- BSNL 978- Railtel 12687 – NOFAN (Under consideration)

Details of Broadband connectivity /Internet connectivity – Almost all the GPs are using mobile-based internet connectivity. For this department allows them 500 Rs. per month expenditure. During the data collection process it was observed that although in most of the Panchayats the e-infrastructure is available for managing e-PO system but it is not fully functional. The issues related to functioning are:

Adequate and separate space for the system is not available;

Maintenance of the computer and its peripherals;

Poor net connectivity;

Electricity during office hours;

Speed of Portal during operations.

During discussions at Zila, Janpad and Gram Panchayat level major problem that was come up of lack of support of BSNL to resolve issues related to connectivity. Most of CEO said that inspite of regular complaints; discussions and request to the BSNL officials they do not respond neither they are interested in resolving the problems.

In absence of any support most of the GPs are forced to use private providers like Jio etc. The facilitators have to depend upon their personal laptops or private internet cafe nearest to their Panchayats or at block level for processing e-POs.

5.7. Information and Awareness about Portal and e-PO System 5.7.1 Plan and Information of Plan of Gram Panchayat According to the MP Panchayat and Gram Swaraj Act 1993, it is mandatory for the Panchayat to prepare annual plan and budget for the activities. In the year 2015-16, it was mandatory for Panchayats to prepare five-year perspective plan and elaborate it with specific activities in the annual plan of the Gram Panchayat. This exercise is known as GPDP.

In the process of generating e-PO for payments, through the Panchayat Darpan - Panch Parmeshwar Portal, GPs are required to enter technical and administrative sanctions for the selected activity from the plan. To understand whether Panchayats prepare the plan, and is there any connection in the GPDP and the technical/administrative sanctions provided.

Clarification of respondents on whether: Gram Panchayat Development Plan (GPDP) has been prepared? The DPR of construction activity under GPDP 2017-18, uploaded on the

Panchayat Darpan-Panch Parmeshwar Portal? If any changes in the activity based on priority or change is required, who can

change the priority in the plan?


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Table – 6: Gram Panchayat Development Plan Prepared (In percent)

S. No. District Plan Prepared Sarpanch Secretary GRS Total

1

Sheopur

Yes 100 100 100 100

No 0 0 0 0

2

Mandsaur

Yes 75 100 100 92

No 25 0 0 8

3

Rewa

Yes 100 88 100 96

No 0 12 0 4

4

Betul

Yes 50 75 75 67

No 50 25 25 33

5

Indore

Yes 88 100 100 96

No 13 0 0 4

6 Seoni Yes 100 100 100 100

No 0 0 0 0

Total

Yes 85 94 96 92

No 15 6 4 8

Total 100 100 100 100

The Data table - 6 above shows that, most of the Panchayats 92 percent are preparing GPDP that includes 85 percent Sarpanch , 94 percent secretary and 96 percent GRS. It is interesting to note that in the districts Sheopur, Rewa and Seoni 100 percent Sarpanch said that GPDP is prepared.

During discussion at the GPs, it was found that GPs of Betul and Mandsaur, a major portion of Sarpanch said that, they did not prepare plan and if secretary has submitted plan on some format with their signature then, they are not aware, as they are not involved in the process of planning. The secretary mentioned that, they have to follow the instructions of their higher officials hence they complete plan as per the formats. 5.7.2 GPDP DPR uploaded on portal The table - 7 given below explains about GPDP DPR upload on portal. The table shows that, out of the total respondents about 83 percent respondents believe that, the DPR of 2017-18 uploaded. It is interesting to observe that there is variation in the response given by the officials and it indicates that, they are not aware of DPR upload in the portal.

Table – 7: GPDP DPR Uploaded on Portal (In Percent) Sr. No.

District GPDP DPR

Uploaded

Sarpanch Secretary GRS Total According to Respondents

According to Panch Parmeshwar Portal/App

1 Sheopur Yes 100 100 100 100 13

No 0 0 0 0 88

2 Mandsaur Yes 38 88 88 71 100

No 62 12 12 29 0

3 Rewa Yes 100 100 100 100 25

No 0 0 0 0 75

4 Betul Yes 38 38 50 42 0

No 62 62 50 58 100

5 Indore Yes 88 100 100 96 25

No 12 0 0 4 75

6 Seoni Yes 88 88 100 92 100

No 12 12 0 8 0

Total

Yes 75 85 89 83 44

No 25 15 11 17 56

Total 100 100 100 100 100


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0 20 40 60 80 100

Yes

Yes

No

Yes

Yes

No

Yes

No

Yes

No

Yes

No

Sheopu

rMa

ndsau

rRew

aBe

tulInd

oreSeo

niTot

al

GPDP DPR Uploaded on Portal (%)

Total GRS Secretary Sarpanch

Graph: 2 GPDP DPR Uploaded on Portal (In Percent)

In order to understand the correct situation, the data from the portal was referred and in the last column of the table - 7 above shows the comparison of responses given by the officials and the data on the portal of GPDP DPR upload. It clearly indicates that only 44 percent Panchayats DPR is uploaded on portal against 83 percent. In case of Mandsaur, Betul and Seoni the portal shows higher DPRs than told by the respondents. 5.7.3 Who can Change the Priority in the Plan as per Need It is evident from the data that, in most of the respondents 64 percent said that, changes in the plan can be done by Gram Panchayat followed by 19 percent by Janpad Panchayat but 14 percent said that once plan is prepared cannot be changed.

Graph – 3: Changes in the GPDP according to Need (in Percentage )


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During the discussion, respondents told, “If any activity on priority basis is taken then changes in plan are made at the GP level. The changed plan is submitted to Janpad Panchayat for technical approval. Most of the time, Janpad Panchayat makes correction at their level. In the absence of response or no approval from the Janpad, changes are not possible. As the sub engineer at the Janpad Panchayat provides the technical sanctions, hence there is no space for Gram Panchayat. The secretary along with the sub engineers usually prepares the DPRs. In case where secretary is not available and charge is with the GRS the change in the plan is in the hands of sub-engineer”.

5.7.4 Funds and Source of Funds The activities in the Panchayats are dependent on the availability of the funds in the Panchayat. Since 2015, direct transfer of the funds in the Gram Panchayat account have started and after e-PO system, the funds are transferred to the single dedicated account of Gram Panchayat called Panchayat Nidhi and this information is available on portal. Electronic payment is only possible when funds are available in the bank account of the Panchayat. [All GPs have single bank account now. Earlier number of accounts was opened by these GPs as per their convenience. The GP functionaries closed all these accounts after instruction of the state government and merged all accounts in one single account even separate account of Gram Kosh (MPRLP & VDC-DPIP) also.]

The GP representatives and officials can make payment when information of funds in different and correct heads is available to them. The information about the same was asked to the GP officials. The functionaries have listed following sources of funds:

Central Finance Commission (CFC);

State Finance Commission(SFC);

Minor Minerals;

Own Sources such as Tax;

Funds coming from collector, for implementation of district plan;

Others sources;

The data explains that funds received by the Gram Panchayat from CFC, SFC and other sources are biggest (40 percent) sources of funding. Most of the respondents are aware about these funds and these funds coming as others sources are identified as:

MP Local Area Development Fund;

MLA Local Area Development Fund;

Funds from Zila and Janpad Panchayat.

Graph – 4: Information about the Source of Funds (in Percentage )


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The table - 8 below shows that, maximum respondents 22 percent are not aware of the sources that includes 29 percent Sarpanch, 22 percent secretary and 15 percent GRS. The other source of funds are MLA, MP and performance grant.

Table - 8: Other Source of Funds (In percentage) Sr. No. Resource Sarpanch Secretary GRS Total

1 Panch Parmeshwar 6 13 11 10

2 Panch Parmeshwar and MPLAD fund 2 0 2 1

3 Nal-Jal / Water Scheme 4 0 0 1

4 MLA and MP Fund 13 15 17 15

5 MLA MPLAD Performance Grant 0 2 4 2

6 MLA LAD Fund 19 19 21 20

7 MPLAD Fund 4 0 0 1

8 MLA MP JP/ZP 2 13 4 6

9 MLA MP ZP/JP Panch Parmeshwar 10 2 4 6

10 MLA MP and Own Resource 0 4 2 2

11 MLA MP /Tribal Welfare /WCD /other Department 4 4 11 6

12 Own Resource like Waste Management Rent/Other Tax etc 2 2 2 2

13 ZP 0 2 0 1

14 MLA and Sambal Scheme 0 0 2 1

15 No Idea /No Responses 29 21 15 22

16 Bank Interest 0 4 4 3

17 SBM/PMAYG-AWAS/MNREGS and other Schemes 2 0 0 1

18 Mahakaushal Pradhikaran and Performance Grant 2 0 0 1

Total 100 100 100 100

Earlier the information of receipt of funds or availability of the funds in the Panchayat was communicated through formal letter and Panchayat passbook update, earlier the information was also given to the Sarpanch and secretary in monthly meetings and other trainings. There were limited source of information and the flow from top to bottom was:

Centre ↓

State ↓

Directorate of Panchayat ↓

Zila Panchayat ↓

Janpad Panchayat ↓

Gram Panchayat

Panchayats received information about availability of funds from different sources. These included written order, SMS, social media platforms like WhatsApp etc. State government decided to provides online information, to the Panchayats about availability of funds, soon after the implementation of e-PO system. In order to know the current source of information the study asked the respondents about their current source of information vis-à-vis receipts of funds. The data reveals that:

55 percent of respondents in the sample said that, they do not receive any information of the receipt of funds;

16 percent of respondents said that, they get information by calling on mobile;

15 percent informed that, they get information through short SMS;

8 percent call on toll free number to get information;


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0

10

20

30

40

50

60

Mobile Phone orPhone

Do not getInformation

Get informatiofrom toll free

number

SMS/Mobile Writtenorder/SMS

Source of Information funds received

Sarpanch Secretary GRS Total

Graph – 5: Information Source of Fund Receipt in GP (in Percentage )

During discussion, it appeared that the respondents find it difficult to get information of fund received by GPs. The respondents also said that, it is difficult to get the clear information of heads of the receipt. The respondents shared that, there is a whatsapp group of Sarpanch, secretary and GRS and they keep forwarding messages to each other whenever anyone gets any clue or information. At every Janpad Panchayat, a group of secretary and GRS of the particular block are formed and relevant messages, information provided in the group by the CEO or officials on their demand. According to the Sarpanch and secretary, there is need for disseminating information about transfer of funds in the bank. The source can be SMS alert or alert on the software or formal letters or mails etc.

5.7.5 Objectives of Execution e-PO System and Level of Fulfilment The current study attempted to gather information about the objective of the e-PO system from respondents. Information on three variables collected:

Objectives of e-PO system;

Level of information about process in generating e-POs;

Level of fulfilment of objectives of implementation of e-PO system;

Graph – 6: Objectives of e-PO (in Percentage )


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Graph 6 above explains that most 36 percent of the respondents are of opinion that, the e-PO system enforced with the aim of ensuring transparency at the level of the GP and this category includes 25 percent Sarpanch, 38 percent secretary and 45 Percent GRS. About 24 percent believe that the aim is to ensure fast and proper payments to the Vendors while about 22 percent are of opinion that the aim is to stop corruption. More than 50 percent of the respondents in Seoni and Sheopur believe that e-PO system implementation is for ensuring transparency, while in Indore, Betul, and Mandsaur it is between 30-35 percent and in Rewa most of the respondents said the aim is to ensure payments in appropriate vendor’s account. The study also covered the opinion of the respondents about the level of fulfilment of the objectives that envisaged for the implementation of the e-PO system. The objective fulfilment level was categorised at four levels:

Up to 75 percent;

Up to 50-75 percent;

Up to 25-50 percent;

Not at all;

Graph – 7: Level of fulfilment of objectives of e-PO (in Percentage )

The data shown in the graph reveals that:

Most of the respondents 65 percent expressed, that the objectives of the implementation have fulfilled up to 75 percent. Out of this 65 percent respondent, about 39 percent are GRS, 33 Percent are secretary and 28 percent are Sarpanch.

96 percent respondents of Mandsaur and Rewa are of opinion that the e-PO system has curtailed the misappropriate payments and ensured transparency largely, followed by Seoni.

About 29 percent of the respondents opined that it has fulfilled objectives up to 50-75 percent.


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5.7.6 Information Level of Procedure of e-PO System To understand whether the Panchayat officials and representatives have adequate information about the procedure of e-PO system, team observed at the GPs level the officials responsible for facilitating the e-PO system while they were generating e-PO; the observations given in the graph below:

Graph – 8: Level of Information about e-PO process (in Percentage )

As evident from the data that, most of the respondents 34 percent do not have appropriate procedure knowledge that includes 56 percent of Sarpanch, 25 percent secretary and 21 percent GRS. While 32 percent respondents, have good knowledge that includes 17 percent of Sarpanch and 40 percent secretary & GRS respectively. 21 percent have average knowledge while only 12 percent have very good knowledge. The discussion with the officials and analysis reveals that, most of the Sarpanch have poor knowledge while GRS have adequate information and knowledge. Panchayat officials mentioned that, earlier there used to be great deal of confusion during e-PO generation process. Everyone has learned by hitting trial and error and which lead to wrong locking of the e-POs or some other technical errors.


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5.7.7 Information Provided to Gram Sabha on e-PO System Most of the respondents replied that they have shared the information about the e-PO system with Gram Sabha. Most of the Sarpanch about 50 percent said that e-PO information has been shared. There is variation in the response of the secretary and GRS. During the discussion it was said “since the information is online in public domain and usually people see and discuss about the information available on the Portal”.

Graph – 9: Information about e-PO to Gram Sabha (In Percentage )

5.7.8 Training of e-PO System at Gram Panchayat Level As Gram Panchayat is the basic unit of the governance and most of the administrative and financial works is the responsibility of the Sarpanch, secretary and GRS of the Panchayat. Hence the current study attempt to understand about training on e-PO system. 5.7.8.1. Training in Last Two Years During the discussions with the GP, members and officials at GP level, the respondents told that in most of the cases Sarpanch and secretary are not computer literate and in most of the cases, GRS received training on the e-PO system. Janpad Panchayat is the place for clarification of doubts and confusion. Every Panchayat officials visited with his or her quires and doubts regarding e-PO system. Eventually, most of the secretary and GRS learned to operate Panch Parmeshwar Portal by trial and error, taking help of person who can facilitate the process of generation of e-PO.

Graph – 10: Training in last two years (in Percentage )


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5.7.8.2. Training Providing Institution Majority 78 percent respondents said that, no training was organised while only 22 percent respondents said that proper formal training was organised on e-PO system from Mandsaur (63), Seoni (33) and Rewa (33) respectively. Majority of the respondents said that no formal training conducted related to e-PO system. As it is clear from the data, in district Betul and Indore no formal, training organised.

Graph – 11: Training Providing Institution (in Percentage )

The data revels that most of formal and informal training is provided at Janpad Panchayat of the respective district and in Mandsaur and Indore both at Janpad and Zila Panchayat. These trainings were given by computer operators, GRS and secretary of some other Panchayats who have knowledge of computers or the operators of internet café. Mutual learning of portal among peer group is the main source of getting information about operating the e-PO system. Although there has not been any formal training conducted for the e-PO generation procedure and whatever information about e-PO system is received is through informal ways. 5.7.8.3. Satisfaction with Training

Graph – 12: Satisfied with Training (in Percentage )

Total 25 percent of the respondents, out of the 22 percent respondents who received training said they are satisfied. The graph above reveals that most of Sarpanch and secretary in all the districts are not satisfied with the trainings provided to them regarding e-PO system. Most of the GRS are not satisfied with the training. During FGDs the reasons of dissatisfaction narrated were:


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Detailed information on the concept and features of the portal not provided;

Demonstration and practice sessions not conducted;

Access to new changes/amendments/additions/removal of features and other information updates not explained;

Most of the Sarpanch and secretary who are not computer literate hence, there is need for appropriate technique to make the understanding of e-PO system.

5.7.8.4. Need for Training on e-PO System As evident from the data above that, no proper training has been given to the Panchayat representatives and officials. Most of the GRS and secretaries have learned operating portal with mutual consultation. Panchayat representatives and officials said that, they are in need of training on the complete operation of the Portal. There is demand of organising an elaborate formal training of the Panchayat representatives and officials separately. The respondent’s opinion is presented in table - 9 below:

Table – 9: Need for Training on e-PO System (In Percent)

Sr. No. District Training Sarpanch Secretary GRS Total

1 Sheopur

Yes 100 88 100 96

No 0 12 0 4

2 Mandsaur

Yes 100 88 75 88

No 0 12 25 12

3 Rewa

Yes 100 88 88 92

No 0 12 12 8

4 Betul Yes 100 100 100 100

No 0 0 0 0

5 Indore

Yes 75 62 86 74

No 25 38 14 26

6 Seoni

Yes 88 100 100 96

No 12 0 0 4

Total

Yes 94 88 91 91

No 6 12 9 9

Total 100 100 100 100

As evident from the table – 9 above, most of the respondents 91 percent, including 94 percent Sarpanch, 88 percent secretary and 91 percent GRS require elaborate formal training. It was interesting to note that most of the respondents 100 percent in Betul followed by Sheopur and Seoni 96 percent, 92 percent in Rewa and 88 percent in Mandsaur require training.

Respondents stressed on the need of regular training as frequent changes are made in the portal. Proper trainings at regular intervals for clarifying amendments and handling portal should be provided. There is demand for manual or module explaining the concept and procedure and other relevant features within, to reduce dependency on any one individual. There is also need for the portal operational manual to explain the financial procedures that are mandatory at the GP level especially for newly appointed GRS or secretary.

During discussions, the Panchayat officials and representatives suggested it:

There should be intensive training need assessment should be done using various methods to design the modules as per the needs of the e-PO facilitators at the GP level;

The capacity building programme design and developed online. The methods could be online test or quiz to analyse information level;


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The trainings in phased manner must be conducted at the cluster of Panchayats below Janpad Panchayat level for all the three individuals involved in the e-PO generation system i.e. Sarpanch, secretary and the GRS;

The operational manuals and modules should be developed that take into account details of accounting and financial procedures to be followed at the GP level. The provisions, roles, and responsibility of the officials those are mandatory according to the Panchayat Raj Act of MP;

The details of how to operate the software should be place on the portal specifically highlighting do and don’ts;

A short version in form of FAQ (Frequently Asked Question) can also be developed and uploaded on the portal;

Short videos on the operation of the system and rectification of the errors should be elaborate.

5.8. Process of e-PO System in Practice at Gram Panchayat Level It is important to understand here that the Panchayats have to follow a well-defined financial and accounting system that is in the rules and orders of the MP Panchayat Raj Act. The Panchayats as institutions are required to take into accounts the administrative and financial norms before actually transferring the payments. The e-PO system only facilitates the processing of the payment to the vendors electronically at present. In order to understand whether features involves all the prerequisites before payments, is able to identify gaps or errors and follows the check and balance on the obstacles in ensuring transparency and accountability. The current section of the study deals with the practice of process followed at Gram Panchayat level regarding e-PO system. This section tries to analyse the trend in three stages that are:

Pre e-PO: Process followed before actual generation of e-PO;

During e-PO: Generation of e-PO;

Post e-PO: Procedures after generation of e-PO; To have an idea that the practice of operating e-PO system is uniform at GP level and avoids any misappropriations of funds and payment procedures. 5.8.1. Pre e-PO: Process Followed before Actual Generation of e-PO The prerequisite for payment is availability of the funds in the account of Gram Panchayat (Panchayat Nidhi) and entry of the same in the books of accounts with proper heads of receipt. The proper placing of work orders following the norms of procurement like, inviting quotations etc. Receipt of the bills should be provided to the vendors and verification of the bills also. The approvals of the bills of the vendor and payment as per the orders from state and manual accounting system followed in MP. 5.8.1.1. Entry of Receipt of Funds in Cash Books/Ledger The details of the receipt of the funds available according to proper head are entered in the cash book/ledger to keep proper track of receipt and expenditure under particular activity is mandatory to avoid any confusion.


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It was observed that, although the receipt of the funds is reflect in the pass book on the portal but the particular head of the receipt is to be selected by the person facilitating the e-PO system on the portal.

The GPs are required to freeze the opening balances and keep entering the funds available on the receipt side of the book. This helps them in confirming the fund availability of a particular activity or head and take decisions on making payments or expenditure for the same. Hence it is essential for the GP to make entry in the books with in time to conduct activity and make expenditure.

Graph – 13: Entry of Receipt of Funds in Ledger (in Percentage )

The data shows that 44 percent of the respondents said that entry in books is done immediately after confirming the receipt of funds. 28 percent said that entry in ledger is done once in a week, 26 percent said once in a month whenever it is convenient for the secretary or when he do not visit field but complete administration and financial work.

It is worth noting that in districts Sheopur and Rewa entry is completed after receipt of grant while in Mandsour, Indore and Seoni it is once in a month. It is clear from the data that uniform procedure not followed and secretary enters receipt of funds according to their convenience. It can be concluded that the practice of entry in books of funds availability is not uniform in the all the districts.


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Table - 10: Entry of Receipts In Cash Book /Ledger

District Entry Of Receipts In Cash Book / Ledger Sarpanch Secretary GRS Total

Sheopur After Receipt of Grant 75 63 63 67

Once In Week 25 25 12 21

Once In Month 0 12 25 12

Mandsaur After Receipt of Grant 0 12 12 9



After Confirming Receipt head 25 13 25 21

No idea/Don’t know 12 0 0 4

Rewa After Receipt of Grant 38 50 50 46




Betul After Receipt of Grant 0 12 25 12




Indore After Receipt of Grant 0 25 0 9





Seoni After Receipt of Grant 12 63 38 38



Total After Receipt of Grant 21 38 32 30





Total 100 100 100 100

5.8.1.2. Criteria of Vendor Registration Out of Total, respondents 23 percent said that they consider:

Registration of vendor with Local Body, Bank Account, Adhaar, Mobile number;

GST registration; Out of Total, respondents 21 percent said that they prefer:

Old vendors who have been providing service to the Panchayats for long time;

Provide service on credit;

Can wait for payment after service;

Do not charge transportation cost.

Graph – 15: Criteria of Vendor Registration (in Percentage )


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Out of total respondents, about 19 percent respondents said that they consider vendors having registration with Local Body, Bank Account, Adhaar, Mobile no., Lower rate quotation; GST registration and Quality Service. It was interesting to note that in this category about 13 percent Sarpanch do not have any idea about the vendor registration.

During the FGD, the GPs representatives and the officials mentioned that after the stop of payments through cash and cheque, it is difficult to get service from the vendors as they ask for advance. Earlier the vendors asked for immediate payment of the services as there was provision of the cash but now there is no provision of paying advance to the vendor. Most of the vendors refuse to supply materials and provide quotation in absence of advance payments. Because of this situation many GPs are managing with local solution and taking bills before the material and after payment through e-PO system vendors are providing material which is not a encouraging practice.

5.8.1.3. Issue of Work Order To Vendor The Gram Panchayats need to provide work orders to the Vendors and these work orders are the basis of the payments to the vendors. GP officials and Vendors were asked whether there is practise of formal written work order for any particular material or service required by the GP. The response of the same is as follows:

Graph – 16: Issue Written Work Order to Vendor (in Percentage )

Among the Panchayat officials, most of the respondents 88 percent said that formal work orders not provided among these 90 percent of Sarpanch and secretary while 85 percent are GRS. All of the respondents in Mandsaur, Betul and Indore mentioned that they do not provide formal orders. About 8 percent respondents in Sheopur, Rewa and Seoni said that, they provide formal work orders to the vendors. 58 percent respondents, which include 63 percent Sarpanch & GRS in Seoni said that they provide formal work orders.

As evident from the graph – 17 below, most of the vendors 91 percent have also responded that formal written work order not provided.

Graph – 17: Vendor’s Opinion on Written Work Order by GP (in Percentage )


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During the discussion with the vendors, they raised the concern that they are left with no option but to depend on the mercy of the Sarpanch or the secretary for supply of material or providing services. Hence, the portal should take into account the work order detail. 5.8.1.4. Entry of Materials in Stock Register Material received by GPs related to construction like steel, sand, cement, stone, bricks etc. must be recorded in the stock register immediately after receiving the material. The maintenance of the stock is important for effective and proper management. The inventory of material will be helpful for construction and other work and ultimately proper utilisation of funds of GP.

Graph – 14: Entry in Stock Register (in Percentage )

The data reveals that about 70 percent of the respondents enter in stock register after delivery of the material while about 15 percent do not enter material in the stock register. About 7 percent update stock register every month and 6 percent as per their convenience. During discussion, the Sarpanch were of the opinion that the information about receipt of material and its utilisation should be shared in the monthly meeting but it is not followed. The online inventory can also help in taking stock of the materials and verification of the payments. During the discussion secretary said that there is workload of many flagship schemes and there are frequent orders of completing target through video conferencing/meeting at Janpad Panchayat level hence they are not able to follow the stock entry immediately. 5.8.1.5. Inward Bill Receipts Provided to Vendors by GPs Gram Panchayat office as administrative process is supposed to keep records of Incoming and Outgoing correspondence and provide inward receipt commonly known as Pawati. In order to understand that whether such practice is there to keep up record of bills of vendors and provide them receipts to avoid any chaos, a question placed before GP officials and Vendors.


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Graph – 18: Bill Receipt Provided to Vendor (in Percentage )

Most of the respondents 57 said that they do not provide receipt to the vendors after receiving bills. About 43 percent of the respondents agreed that they provide receipt to vendor, among these 16 percent immediately after receipt of bills while 27 percent provide on the demand of the vendors. 92 percent respondents in Indore said they provide receipt to the vendors.

Graph – 19: Receipt of Bills is Received by Vendors (in Percentage )

Most of the vendors 88 percent are of the opinion that they do not receive bills while only 13 percent mentioned that receipt of the bills is provided by the Panchayat that includes 17 percent in Sheopur, Betul and 21 percent in Indore and Seoni. The data in the graph show that the practice of providing receipt does not exist in most of the GPs and Vendors endorse the same.

During FGDs it was clarified by the GP officials, there is lack of staff and it is impossible to provide receipt of the bills, the inward registers are not at the site. The vendors get signatures on their simple note or delivery challan of material supply from the person who so ever is present at the site during delivery of the material.

Graph – 20: Who Provides Receipt (in Percentage )


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As it is evident from the graph, Most of the respondents reinforced that since there is no formal practice of providing receipt hence the question in not applicable at all. Next majority is of the respondents who said that if receipt is provided then it often it is given by Secretary or Sarpanch.

If the receipts of the bills can be generated online and the detail of payment appear on pass book then it will be easy for us to track payments against the material provided and due payments. In case of bulk and more than one transaction if payments are done in small portions then we face problems in tallying the due payments and approaching the secretary or Sarpanch for releasing payments or tracing due payments.

5.8.1.6. Checking of the Bills On the matter related to proper checking of bills before scanning and uploading on the portal to avoid any mistake.

Graph – 21: Checking of Bills (in Percentage )

About 88 percent respondents check bills that includes 69 percent of the Sarpanch, 100 percent secretary and 96 percent GRS while 12 percent do not check bills which is inclusive of 31 percent Sarpanch and 4 percent GRS. Above 95 percent of the respondents in Mandsaur, Rewa and Betul can check bills while above 80 percent in Seoni and Indore.

Table – 11: Details of Points Considered for Checking Bills Submitted by Vendor

S. No. Checking Points of Bill Sarpanch Secretary GRS Total

1 Name of Vendor 2 0 4 2

2 Material/Service Details 0 4 0 1

3 Bill no and Date 0 0 2 1

4 Amount(Figures and Words) 0 0 2 1

5 Total Amount 0 2 2 1

6 Material/Service Details/Amount/Total 0 2 2 1

7 Name of vender/Bill No. and Date/Amount 0 0 4 1

8 Material/Service Details/Bill No. and Date/Total 2 6 6 5

9 Material/Service Details/Total 8 4 2 5

10 Material/Service Details/Bill no and date/Amount 23 13 6 14

11 All of the Above Points 38 65 64 56

12 NR/NA 25 4 4 12

Total 100 100 100 100

As mentioned in the table -11 above, the major 5 points available for consideration while checking of the bills. Most of the respondents 56 percent, consider all the points while secretary and GRS checking mostly bills. If the responses of all other points (1 to 10) is combined then 44 percent respondents do not consider all the required valid points of checking of the bills. About 12 percent do not check bills that include 25 percent of Sarpanch and 4 percent secretary and GRS.


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5.8.1.7. Approval of the bills According to the provisions of the State Panchayat Act, the mandatory steps that have to be followed by the GPs are explained in the flow chart below:

Approval of Gram Sabha and General Body of the Gram Panchayat before processing any payments is mandatory for GP.

The table -12 below shows the details of approval given before the payments to the vendors:

Table – 12: Approval of Bills Before Payment (In Percent)

Approval By Sarpanch Secretary GRS Total

Sarpanch Approves 2 2 4 3

Secretary Approves 10 0 0 3

General Body of GP 8 19 19 15

Gram Sabha 17 23 13 17

Sarpanch Secretary and Gram Sabha 32 34 39 36

General Body of Gram Sabha 13 21 19 17

Sarpanch, Secretary & General Administration Samiti 6 2 2 3

No Idea / Don’t Know 12 0 4 6

Total 100 100 100 100

The majority of GPs have mentioned that approvals are taken before payments but there is variation in the source of approval taken. Most of the GPs 36 percent, take approval from Sarpanch, secretary and Gram Sabha; while 17 percent said, they take approval from Gram Sabha and same portion mentioned that, they take approval from Gram Vikas and Nirman Samiti of the Gram Sabha and General Body of Gram Sabha. About 15 percent take approval from the General Body of Gram Panchayat only. During FGDs with the GP officials, it was told that, “most of the time they do not take approval from the Gram Sabha or in the General Body of the Gram Panchayat because planning of payment and its approval is not in practice. The Gram Sabha meets in every three months and we do not plan to place all bills for approval before payments, as there is workload. Often there is need for processing e-POs for immediate payments to the vendors, so we cannot wait for GP meetings. One of the reasons of not taking approval is less participation in Gram Sabha hence, we prefer getting signatures in the register later”.


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5.8.1.8. Financial Approval Before Payments The State Panchayat Raj Act makes it mandatory for the GP to take up approval for withdrawal of payment. The flow chart explains:

Most of the respondents expressed that it is mandatory for the Gram Panchayat to meet every month and resolve all financial and administrative issue so approval from the representatives of GP is also essentials, hence we prefer to take approval and it is easy. There is issue of attendance in GP meetings so approval from Sarpanch and Secretary is enough for processing payments. This observation is reinforced in the graph below where most of the respondents 75 percent mention that the payments are not delayed in absence of meeting of Gram Panchayat.

Graph – 22: Delay in Payments in Absence of GP Meetings (in Percentage )

It is interesting to note that almost 100 percent in Mandsaur and 96 percent in Betul mentioned no delays in payments. Only 54 percent respondents in Seoni said payments are delayed in absence of meetings as the representatives are active and they do not allow any processing without approval. The secretary of the Panchayat is not regular in meetings. The absence in meeting and not processing payments immediately delays the payment to the vendors.


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5.8.2. During e-PO: Generation of e-PO 5.8.2.1. Preparation of e-PO at GP In order to understand the capacity of the respondents regarding e-PO generation, information on certain indicators observed. As data clarifies that 91 percent GRS, 50 percent secretary and 8 percent Sarpanch are acquainted with computer operations. Only 2 percent Sarpanch knows process of scanning and entry in the Panch Parmeshwar Portal while 42 percent secretary and 77 percent GRS can scan and enter the details of the payments in the portal.

Graph – 23: Capacity of Operating Computer and Accessories (in Percentage )

Comparison of data within districts shows that all most all GRS knows computer in Seoni and Rewa while 88 percent secretary in Betul and 50 percent secretary can operate computers in Indore and Seoni. In Mandsaur district, 25 percent Sarpanch and 13 percent Sarpanch in Sheopur and 13 percent in Seoni can operates computer.

5.8.2.2. Duration of e-PO Generation After Receipt of Bills Out of the 144 respondents, 60 percent said that e-PO generation is within 2-3 days of receipt of bills from vendors and 20 percent respondents said that the generation of bill

Table – 13: Capacity of Operating Computer and Accessories (Percentage)

Gram Panchayat Representatives

District Can Operate

Computer Can Scan

Bills Can do Entry

in Portal Can

Generate e-PO

Sarpanch

Sheopur 13 13 13 13

Mandsaur 25 0 0 0

Rewa 0 0 0 0

Betul 0 0 0 0

Indore 0 0 0 0

Seoni 13 0 0 13

Total 8 2 2 4

Secretary

Sheopur 38 38 38 38

Mandsaur 38 38 38 38

Rewa 38 25 38 38

Betul 88 63 38 38

Indore 50 25 50 50

Seoni 50 63 50 50

Total 50 42 42 42

GRS

Sheopur 75 75 63 63

Mandsaur 88 63 63 63

Rewa 100 88 50 50

Betul 88 63 75 75

Indore 88 88 75 75

Seoni 100 75 50 50

Total 91 77 64 64


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is after 4-7 days. Only 8 percent respondents mentioned that e-PO is generated after 7 days of receipt of bills from vendor.

5.8.2.3. Entry of OTP After the locking of generated e-PO, Sarpanch and secretary receive One Time Password (OTP) on their registered mobile. Both the OTPs are entered in the portal to approve the payments of bills attached with the generated e-PO. Unless OTP is entered, e-PO cannot be submitted on the portal. Since these OTPs are used as kind of signature for payments by the authorities of GP therefore, these OTPs are very important to avoid misappropriation or forgery. The GRS or private internet cafe operators generate e-POs where network connectivity is available. The study enquired who enters OPTs during the e-PO generation and is analysed.

Graph – 25: One Time Password Entered During e-PO (in Percentage )

Graph – 24: Duration of e-PO Generation after Bill Receipt (in Percentage )


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It was found that 36 percent of GRS, 24 percent of secretary and 24 percent other private persons enters both the OTPs of Sarpanch and secretary. Only 16 percent Sarpanch provides OTP at the site of the e-PO generation. The GRS or private internet café person who so ever is doing e-PO takes OTPs over phone from secretary and Sarpanch and enters in portal. As evident from the graph, the private internet café owners or persons acquainted to GP officials generate e-PO in Sheopur, Mandsaur, and Betul hence OTPs are entered by other person. During FGDs, respondents mentioned that:

In the absence of net connectivity and often in case of non-functioning of computers or scanners the e-PO generation process is carried out of GP at Janpad Panchayat or private café or at the place where they get help of e-infrastructure and person who can facilitate e-POs. Often Sarpanch and secretary two of them are not present together.

Either in case of the women Sarpanch and Sarpanch who belongs to vulnerable sections, there mobiles are with their family members or with the elite person of the village who controls or influence Panchayat decisions is using OTP.

5.8.3. Post e-PO: Procedures After Generation of e-PO in the Portal

The provisions in the State Panchayat Act require some books of records to be maintained by the GPs hence the current study tried to capture process followed after the e-PO generation at the GP level.

5.8.3.1. Entries in Books of Accounts of GP

Graph – 26: Entry in Cash Book (in Percentage )

60 percent of the respondents are of the opinion that entry is cashbook is done after e-PO, which includes response of 69 percent secretary and 60 percent of the GRS and 52 percent Sarpanch agreed that entry in cash book is done after e-PO.


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5.8.3.2. Monitoring of the Payments After the implementation of the e-PO system at the level of GP it is essentials to keep track of the payments and update the records as per the financial accounting norms. The payments are done electronically and the bank statement that are received also now in electronic form; hence the officials were asked; what and how do they monitor the payments? The graph shows the details of the monitoring:

Graph – 27: Monitoring of Payments (in Percentage )

Most of the respondents 88 percent indicate that the transfer of payment to vendor is monitored that includes 100 percent respondents from Rewa and about 96 percent from Seoni and 96 percent from Sheopur. The duration of the monitoring is within two to three days of transfer as mentioned by most of the respondents.

Graph – 28: Duration of Monitoring (in Percentage )

About 24 percent respondents said that monitoring is done within 2-3 days while 20 percent said that they monitor after the amount is credited from the bank. It is interesting to note that Sarpanch are not involved in monitoring and is done primarily by the secretary.


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The information regarding the source of monitoring taken from the officials is shown in the table -14 below:

Table – 14: Source of Monitoring of Payment Transfer to Vendor (In Percent)

District Source of Monitoring of Payment Sarpanch Secretary GRS Total

Sheopur

GP passbook 88 88 75 83

Vendor pass book 0 12 25 13

No Monitoring 12 0 0 4

Mandsaur

vendor pass book 63 100 62 75

No monitoring 25 0 38 21

No idea/Don know 12 0 0 4

Rewa



through bank 12 12 0 8


Betul





Indore






Seoni





Total






Total 100 100 100 100

In most of the Gram Panchayats 41 percent covered in the study, the source of monitoring is by confirming of debit and credit in the GP passbook, and 40 percent by Vendors pass book. There is variation in the responses of the Sarpanch, secretary and GRS. The GP passbook is with the secretary of the Panchayat hence they keep referring to the Panchayat passbook. Most of the Sarpanch are not computer literate; hence they also refer to the GP printed passbook.

As most of the time, GRS and secretary are in conversation with vendors and they confirm the payments through vendors pass book. In most of the cases baring big traders the vendors are not literate hence they come with their passbook to the GRS or secretary for confirmation of payment transfer in their account for the service they provided.

5.9. Benefit of e-PO Respondents have admitted that the e-PO system has brought many benefits in the day to day functioning of the Gram Panchayats. Various benefits have been mentioned by the respondents and these are:

71 percent respondents said that e-PO system has ensured financial transparency at the level of GP;

28 percent respondents said that this system gives prompt information about receipt and payment;


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Graph – 29: Benefit OF e-PO system (in Percentage )

The major benefit observed by most of the respondents is transparency followed by the response of getting information of receipts and payments online.

Graph – 30: Benefit of Online information (in Percentage )

Data presented in the graph 30 captures the perception of users about availability of online information. 86 percent respondents admit that information available through online portal is very useful and beneficial to the work they are doing. Majority among these 86 percent respondents belong to the category of Sarpanch and secretary. They admitted that the use of digital technology has reduced their work load up to some extent. Now their travel to bank has reduced, they transfer money directly in the account of vendor and supplier. Now the recipient cannot say that, he or she has not received payment because the information is available online. 6 percent respondents said that information is beneficial to some extent only. This response has come mainly from illiterate Sarpanch or old Secretaries who have no idea of the Panch Parmeshawar App available even on the smart phone and are not computer literate.


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5.10. Satisfaction with e-PO system The study explored the level of satisfaction among the users of e-PO system at GP level. Respondents have expressed their level of satisfaction on the following scales:

Fully Satisfied;

Partially Satisfied;

Partially dissatisfied;

Completely dissatisfied.

Graph – 31: Level of Satisfaction (in Percentage )

The data presented in the graph reveals that:

About 61 percent respondents are fully satisfied with the system of e-PO;

17 percent respondents are partially satisfied with the system of e-PO;

20 percent respondents said that they are partially dissatisfied and remaining 2 percent respondents mentioned that they are completely dissatisfied with the system of e-PO;

It is interesting to note that, in district Betul no respondents are satisfied. 96 percent respondents are partially dissatisfied and 4 percent respondents are completely dissatisfied. In district, Rewa the level of satisfaction is very high with 96 percent fully satisfied respondents are and 88 percent in Seoni have expressed satisfaction. The major reason of satisfaction is the smooth transfer of money to the vendors account. The hassle free transfer of payment and not going to banks is one of the reasons for satisfaction.


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Major reason for dissatisfaction is no internet connectivity, slow internet connectivity, lack of communication and other portal problems. No clarity regarding the heads of expenditure, receipts, and frequent changes that are happening in the portal. Apart from the reasons mentioned above, other reasons for dissatisfaction are as follows:

Lack of skills to run the computer;

No proper training on generating e-PO;

Slow speed of server;

Poor net connectivity;

Proper e-infrastructure not available to operate the e-PO system;

5.11. Impact of e-PO on GP The e-PO system in GP has effective since 2016 and is the only payment system followed by the GPs. The impact of the system on the GP observed on three scales:

Positive

Negative

No impact

Graph – 32: Impact of e-PO on GP work (in Percentage )

As illustrated in the graph - 32 given above:

Most of the Panchayat officials have stated the impact to be positive at the level of GP and agrees that it had smoothened the functioning of Gram Panchayat barring few technical difficulties.


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It is good system to work. 83 percent of the respondents believe that there is positive impact and have

added to the transparency and accountability factor. Although there are certain difficulties of not being able to use all the features of

the portal and app but it had certainly speed up the work. It had reduced hassles of physically approaching bank and vendors.

The scanned bills and other details of the activities are available on the portal and it can be used to generate books of record that required by GPs.

It has reduced the burden of manually handling the financial process.

5.12. Issues Linked with Use of e-PO System This section highlights the issues raised by respondents in managing e-PO system. These issues are given below: 5.12.1. Officials and Vendor Scared of e-PO System Most of the respondents 81 percent are not scared of e-PO system that includes 83 percent of GRS, 81 percent of secretary and 79 percent of Sarpanch. Only 19 percent of respondents are scared which includes 21 percent of Sarpanch, 19 percent of secretary and 17 percent of GRS.

0

33

0

33

0

33

100

18

16

18

16

18

16

100

0 10 20 30 40 50 60 70 80 90 100

Sheopur

Mandsur

Rewa

Betul

Indore

Seoni

Total

No Yes

Graph – 33: Scared of e-PO System (in Percentage )

The e-PO system is scary for Sarpanch because they are not technically sound and are dependent on the secretary or GRS of the Panchayat . The second reason of their concern is OTP as they get OTP on their mobiles; hence they are scared if anything gets wrong then they have to face lot of trouble.

The GRS are scared because they are responsible in facilitating and generating e-POs and if they enter anything wrong and once the e-PO is locked then further, processing of particular payment is stuck. Another concern shared was wrong payments or any technical error, which can hold their smooth functioning. According to the respondents once, the account is credited then it is very difficult to sort out the problem and is very time consuming. Opinion of vendors: About 94 percent of the vendors stated that they are not scared of e-PO system. It is the safe system of transfer money to the vendors.


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5.12.2. Problems in Handling the e-PO The e-PO system is implemented from 2016 and since then all the payments are made electronically. End users of the system are the Sarpanch and the secretary of the GPs and they have been using this system. Users listed many issues and problems in using e-PO system and details data are presented in the graph reveal that:

The Sarpanch is the most vulnerable among the three users. In many places, Sarpanch said that they do not have any problem because it is the responsibility of the secretary and GRS to maintain and manage everything and they do it. Total 60 percent Sarpanch acknowledged that they face problem in using e-PO system;

46 percent secretaries and 55 percent GRS admitted that they face problem while using e-PO system;

Opinion of Vendors: Surprisingly very limited number of vendors, 21 percent, said that they had problem after introduction of e-PO system. There are district wise variations in the response of the vendors. In Betul and Seoni 38 percent vendors said that they face problem. In Rewa and Sheopur almost negligible percent of vendors mentioned that they had any problem. Detailed district wise responses are given in the table 15 below. Vendors mentioned types of problem they face with e-PO and these are:

Delay in payments;

Amount and payment have to be tracked;

Bank related problem;

Transactions and amount is known to every one

Delay in payment emerges as the most common problem among the vendors. Details are given in the table - 16 below.

Table – 16: e-PO: Problem faced by Vendors (In Percent)

Sr. No.

District Delay in Payments

Amount and Payment have to be Tracked

Maintained

Bank Related Problem

Transactions and Amount is Known to

Every One

NA

1 Sheopur 4 0 0 0 96

2 Mandsur 21 0 0 0 79

3 Rewa 0 4 0 0 96

4 Betul 29 0 4 4 63

5 Indore 8 8 4 0 80

6 Seoni 25 12 0 0 63

Total 15 4 1 1 79

Graph – 34: Users Face Problems in e-PO (in Percentage )

Table – 15: Problem Faced in e-PO by Vendor (In Percent)

Sr. No.

District Yes No Total

1 Sheopur 4 96 100

2 Mandsaur 21 79 100

3 Rewa 4 96 100

4 Betul 38 63 100

5 Indore 21 79 100

6 Seoni 38 63 100

Total 21 79 100


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5.12.3. Time lag in Transfer of Payment 5.12.3.1 Time Lag: Opinion of GPs In the current Study attempt has been made to identify how many number of transaction in the last quarter of the financial year, which took more that more than 7 days.

Graph – 36: Duration of Financial Transaction in Last Quarter (in Percentage )

Graph – 37: No. of Financial Transaction in Last Quarter (in Percentage )


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Data reveals that:

Around 87 percent respondents said that there are more than 5 transactions in the last quarter which took more than a week for payment;

2 percent respondents mentioned that it was about 6-15 transactions;

The reaming 1 percent said that about 16-25 transactions that took more than a week for payments. These 16-25 transactions, which took more than a week, are registered in Mandsaur and Indore. In the district Seoni and Rewa almost all of the respondents said that, there were about five transactions that took more than a week.

5.12.3.2. Time Lag: Opinion of Vendors Vendors have given their response related to time lag in clearing bill and payment for the service or supply they have made to the Gram Panchayat . District wise findings are presented in the table - 17.

Table – 17:Time Taken By GP For Clearing Bills (In Percentage)

S. No. District Less Than 7days 30 days 31-60 Days 61-120 Days 121-180 Days More Than 1year Total

1 Sheopur 96 4 0 0 0 0 100

2 Mandsur 17 29 17 29 4 4 100

3 Rewa 4 79 13 4 0 0 100

4 Betul 83 4 0 13 0 0 100

5 Indore 79 13 8 0 0 0 100

6 Seoni 38 29 21 13 0 0 100

Total 53 26 10 10 1 1 100

Data reveals that:

In 53 percent cases the bills were cleared within less than 7 days;

26 percent vendors informed that, it takes around 30 days in clearing bills of the supplies made to the Gram Panchayats;

10 percent vendors said that, in their case the total time taken in clearing the bill from 30 days to 60 days;

Another 10 percent vendors said that, time taken in clearing bills is more than 2 months and this time goes up to 120 days;

In remaining 2 percent cases the time lag is more than 6 months;

Table – 18: Duration of Payment Transfer to the Vendor’s Account as per Vendors Opinion

Duration Days Indore Sheopur Betul Seoni Mandsaur Rewa Total

Same Day 4 0 0 0 0 0 1

Less Than 7 Days 42 79 63 21 13 4 37

7 To 14 Days 29 17 13 21 17 17 19

15 To 30 Days 8 4 8 29 21 46 19

31 To 60 Days 8 0 4 21 17 29 13

61 To 90 Days 0 0 0 4 17 0 3

91 To 120 Days 0 0 8 4 8 4 4

151 To 180 Days 0 0 0 0 4 0 1

241 To 270 Days 0 0 4 0 0 0 1

More Than 365 Days 0 0 0 0 4 0 1

No Information 8 0 0 0 0 0 1

Total 100 100 100 100 100 100 100

As evident from the table -18 above, there is lag of payment in the opinion of 11 percent vendors and time duration is between 61 days and more than 365 days while only 1 percent is of the opinion that money gets transferred same day of e-PO generation.


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During the study it was mentioned by the GP officials and Vendors that, now the time taken in transfer of the money from bank to vendors account is gradually reducing in comparison of the last financial year and is being speed up. Earlier the time duration was long. The time lag was observed in the e-POs with some technical errors at the part of the GP like selection of wrong payment head etc or if the e-PO locked wrongly and it is not rectified by the directorate at the state level on time. Data suggest that the total time taken in making payments to the vendors has reduced and the all the payments can be tracked due to the electronic system put in place. 5.12.4. Complaints on Issues Related to e-PO System Vendors and Users, of e-PO system, both face problems that are related with transactions through e-PO system. The graph - 38 below presents the response of the users about institution where they register their complaint and seek support in resolving the complaint.

It is evident from the data presented in the graph that majority of the users lodge their complaint with Janpad Panchayat. Around 87 percent users lodge their complaint with Janpad Panchayat followed by Directorate of Panchayat Raj and Zila Panchayat. It is interesting to note that people prefer approaching directorate level rather than approaching Zila Panchayat that is physically closer to users.

Opinion of Vendors: Vendors also face problem, that is delay in payment and they lodge their complaint. Majority of the vendors prefer to lodge their complaint with Janpad Panchayat (66 percent) followed by office of the collector, Zila Panchayat and directorate of Panchayats situated at Bhopal. Details of the responses of vendors given in the table -19 below:

Table – 19: Place of Complaints Related to e-PO by Vendors

S. No.

District Sheopur Mandsaur Rewa Betul Indore Seoni Total

1 Janpad Panchayat 21 100 100 38 75 63 66

2 Collector 8 0 0 33 0 13 9

3 Directorate of Punchayat Raj 0 0 0 0 0 8 1

4 Janpad/Zila Panchayat 12 0 0 8 13 4 6

5 Janpad Panchayat /Collector 46 0 0 17 8 4 13

6 Collector/Directorate of Punchayat Raj 0 0 0 4 0 0 1

7 Janpad/Zila Panchayat 13 0 0 0 4 4 3

8 Janpad/Zila Panchayat and Directorate of Punchayat Raj

0 0 0 0 0 4 1

Total 100 100 100 100 100 100 100

Graph – 38: Place of complaints related to e-PO (in percent)


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5.12.5. Guidance and Support The officials in the GP face many problems during e-PO and when asked about the guidance and support concerning e-PO system, most of the respondents said that they get guidance and support. Details of the response of users are presented in the graph – 39 below.

0 10 20 30 40 50 60 70 80 90 100

Yes

No

Yes

No

Noidea/Don’t know

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Noidea/Don’t know

Sheo

pur

Man

dsau

rRe

wa

Betu

lIn

dore

Seon

iTo

tal

Guidance and Support

Total GRS Secretary Sarpanch

Graph – 39: Guidance and Support in e-PO (in Percentage )

78 percent respondents said that they get support and guidance when required. Around 27 percent Sarpanch said that they do not get proper guidance and support. Cases of no support are highest in Rewa and Betul. Rest of the district say that the support and guidance is better from higher-level institution.

5.12.6. Source of Guidance Janapd Panchayat is the most preferred institution that provides guidance and support to the users during the time of crisis or problem. 49 percent users said that Janpad Panchayat is the main institution, which provides guidance and support in case there is any problem in dealing with e-PO system. Interestingly, people contact Directorate of Panchayat in case Janpad Panchayat fails to provide support. Zila Panchayat is rarely contacted for support. People prefer Janpad Panchayat because they are in regular touch with Janpad Panchayat and poor performance of Gram Panchayat is treated as poor performance of Janpad Panchayat as well. Therefore, whenever user of Gram Panchayat contacts Janpad Panchayat they get immediate support or guidance. In case Janpad Panchayat has no solution then it explores option from Zila Panchayat or Directorate of Panchayat on its own and tries to bridge the gaps for users and act as liaison with the State. Details findings are presented in the Graph – 40.


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Graph – 40: Source of Guidance (in Percentage )

6. Suggestions of Users Users of e-PO system said that the system is good and it must continue because it has brought transparency and has made job of secretary easier vis-à-vis management of records related to the accounts. Users liked the system because it has helped them in saving their time, which they used to spend in running around bank, and Janpad Panchayat on matters related to transfer of funds and payments.

Majority of the respondents said that the e-PO system must continue (71 percent);

Twenty seven percent respondents said that the e-PO system should continue and the state must make changes necessary to make it more users friendly.

Opinion of Vendors: Most of the vendors 93 percent also said that, the e-PO system must continue and around 7 percent vendors said that there is a need to make necessary changes. The data are presented in the table 20 below:

79

13

8

75

25

92

8

58

42

21

71

4

100

71

27

2

0 20 40 60 80 100 120

yes

yes with changes

No

yes

yes with changes

yes

yes with changes

yes

yes with changes

yes

yes with changes

No

yes

yes

yes with changes

No

Sheo

pur

Man

dsau

rR

ewa

Betu

lIn

dore

Seon

iTo

tal

EPO should Continue

Total

Graph – 41: Continuity of e-PO (in Percentage )


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The respondents have provided suggestions, they are:

I. Need of proper and functional e-infrastructure that includes availability of good computer, good scanner, regular and timely electric supply and a broadband internet connectivity;

II. There is a need to ensure that server speed is proper so that users do not face the problem on connecting portal website with appropriate speed;

III. Portal should be more user friendly where users get proper dropdown list with clear-cut instruction and features that should be easy to understand;

IV. The portal should give options to choose the details of activities, sub activities, heads, sub-heads etc. While entering data or generating e-PO rather than asking users to type in details. This creates problem because many people do not know typing in Hindi. There are spelling mistakes and errors in typing that creates problem;

V. The portal should have proper head of receipt and payments. Many times, they fail to find proper head to book the expense and this creates problem.

VI. The language of user manual should be made simpler so that secretaries, Sarpanch and GRS are able to understand it properly;

VII. There are frequent changes in the web-portal because it is in the process of evolution. It is important that users get alert on time for each change and all changes should regularly be incorporated in the user manual in simple Hindi;

VIII. Users expressed their dissatisfaction with toll-free Helpline number. They said that the help line number should be equipped to provide prompt service to the users;

IX. There should be a dedicated trained person at the level of Zila Panchayat who can provide help and assistance to the users. This person should be able to resolve district and block specific problems of the users.

X. The process of registering mobile number for eligible user (Sarpanch or Secretary) should be made simpler and less time taking. Steps for Do’s and Don’ts should be specified clearly and should be adhered too;

XI. Many a time’s users make wrong entry in the e-PO or e-PO is locked wrongly. After the entry, e-PO is locked and process of making correction is controlled by state. Users suggested that either they should get the option to make correction or the portal should have a well-defined process and time to resolve the issues on regular basis;

XII. State need to develop a system of sending regular SMS to the users as an when a transaction takes place. The same message should also be recorded on the web portal for each Panchayat;

Table – 20: e-PO System Should Continue: Response of Vendor

S. No. District Yes Yes with some changes Total

1 Sheopur 96 4 100

2 Mandsur 96 4 100

3 Rewa 100 0 100

4 Betul 83 17 100

5 Indore 88 13 100

6 Seoni 96 4 100

Total 93 7 100


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7. Conclusion The current study observed in detail the information and management related to electronic payment order (e-PO) system, this new system has virtually replaced the use of cheques and other banking instruments used by the GPs for fund transfer. The system has now been established in virtual space where the role of GPs is limited to generating e-POs for the works implemented in the GP area.

Almost all the Panchayats are using the system of e-PO;

Proper training of Panchayats have not been organised to understand and implement e-PO system and facilities available at Portal properly;

There is an issue related to the condition of the building of Gram Panchayats as in most of the cases the condition of the building was not in good condition.

Management of e-PO system depends on basic e-infrastructure required for implementation. This depends on the availability of functional computer system with scanner & printer, net connectivity, availability of electricity and basic skills required to use web based portal for electronic payments.

The users, basically Sarpanch, secretary and GRS, are not properly trained and as a result this system is centralised around the skilled service providers in many Panchayats like:

Operator working at block level; Internet café operator; Other computer and net literate persons;

Theoretically, the e-PO system users are the secretary of the Gram Panchayat. Sarpanch is an elected person and he may not have proper skills required for managing e-PO system. The study found that secretaries are from older generation and do not have proper computer operating skills required to manage e-PO system. Most of the secretaries were appointed after 1994 election as Panchayat Karmi and most of them do not have digital knowledge.

In last few years, Gram Panchayats have recruited GRS for managing works related to MNREGS and managing digital payments. Gradually these GRS are being given additional responsibilities at the GP level as they are computer friendly and practical understanding of internet but they do not have basic orientation of the administrative and financial functioning of the GPs.

Study also found that the implementation of the e-PO system done without making appropriate changes in the Panchayat act and rules, regulating the accounts of GP. The rules require ensuring authorisation of a non-official member of GP in each payment and withdrawal. The system of e-PO bypasses this provision and gives control entirely in the hands of secretary and Sarpanch. This, in reality, takes away the power entrusted in the institution of Gram Panchayat and centralises all authority in the hands of secretary and Sarpanch only.

It is mandatory for the Gram Panchayat to follow all the financial rules laid down in the act before processing of the payments to the vendors. There is need for placing all the relevant documents like tenders, work orders, bills, sanctions and approval of activities to be undertaken by the Panchayat by standing committee and Gram Sabha. It is also mandatory for the officials to place detail documents of the payments on record with supporting and taking approval from the standing committee of the Gram Panchayat and Gram Sabha. The study reveals that in most of the districts approvals prior to payments and approvals from the Gram Sabha is


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not taken which is not in line with the rules and provisions of the Panchayat act of the state.

In many cases the issue of time lag was observed because of delayed payments to the vendor. In 11 percent responses the total time taken was more than 60 days and in 24 percent responses it is more than 30 days. It is important that the system must use the directions or the steps suggested by the finance rules of GP. The software must have a system of recording the following:

The copy of the order to the vendor;

Copy of the delivery challan of the material/items supplied to the GP;

Copy of the stock register where items have been entered;

Date of the bill received by the GP;

Date of generating e-PO;

Date of making payment; The above suggested steps will ensure transparency and will help in understanding the actual time lag. This will provide sufficient data to decision makers and policy makers to address the issue of time lag.

7.1. EPO Cash Flow The sources of funds to the Gram Panchayat are explained in the flow chart given below. There are three sources and flow chart explains this with necessary details.

Major source of fund flow is from CFC and funds from State government;

Not all the Panchayats have their own source of income. The system of e-PO uses funds from the above mentioned sources only. The works related to housing, employment guarantee and SBM or other flagship schemes are not managed through the e-PO system. The current system does not allow any other fund receipt from any other department or source. The study concludes that there can be integrated system that can work as single window for all the activities planned, implemented and monitored by the Gram Panchayat and act as local self government as envisaged in the act and constitution rather working as implementation agency.

7.2. Transparency and e-PO system Study found that e-PO system has ensured that details of transactions and accounts of Gram Panchayat are in public domain. Sarpanch, secretary and other Gram Panchayat functionaries informed that, introduction and use of e-PO system has placed all the financial information in public domain and is accessible to people on their mobiles. Use of ICT in e-PO system has provided an option to ensure better transparency as all the details of every transaction including detailed scanned bills and vouchers are online.


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Although the information is available online but it is not officially shared with the Panchayat representatives in the monthly Panchayat meetings, these information need to be shared with General Assembly of GP. General Assembly of Gram Panchayat must endorse all the payments and one member of GAC should monitor the process of payment and verification, in none of the GP the above mentioned process is followed. The officials mentioned that elite or people of opposition used this information and lodged complaints against Gram Panchayat. The secretary and Sarpanch also shared their concern that after the e-PO system they are being harassed and blackmailed by the local journalist to lodge complaint of misappropriation of funds or in any forged charge which is not compiling in the system. There must be some inbuilt features within the e-PO system to link all the mandatory requirements before and after the payment is done to have transparent and hassle free system for the Panchayat officials.

7.3. Ease of Operation in Payment The observations of the study indicates that the work of secretary and Sarpanch has changed after introduction of e-PO system, the secretary in addition to keep books of accounts manually also requires to monitoring the receipts in the bank account confirm the particular heads of receipt and ensure entry in the portal. The e-PO system does not have self-validation features to capture the links of appropriate payments except asking for AS of Gram Sabha. In order to ensure the ease of operation it is equally important to make proper drop down lists of all the entries to be made for generating e-PO should be provided to the users. State can add more based on the actual heads used by GPs. This will reduce the pressure of identifying or manually defining the heads by person using the e-PO. This will further standardise the data entry and stop the process of wrong entry and lock of EPO portal. The tentative suggestive drop down list is given below:

Payment Heads Sub Heads

Receipts Heads Sub Heads

Salary Secretary

Panch Parmeshwar CC Road

GRS

Maintenance

Wages Office Cleaning

14th Finance Commission

Labour

Market Fee

Administrative Photocopy

Water User Charge

Maintenance Computer

Kanji House

Material Cement

House Tax

Gravel

MDM

Sand

Own Sources

etc etc

MLALAD

etc etc

MPLAD

etc etc

etc etc

etc etc

etc etc

etc etc

etc etc


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7.4. GPDP Planning The MP Panchayat Act says that expenditure shall be in line with the activities approved by the General Assembly of GP. Government of India facilitated a process of annual planning of Panchayat to stop the process of multiple planning by various line agencies and Panchayats. This process is called GPDP and started in the year 2016-17. Though this GPDP is not part of official provisions mandatory for the Panchayats, yet Panchayats can use this as an opportunity to:

List the activities requirement of the community;

Asses the opportunity of getting funds available with various other sources;

Identify and prioritise issues which is not funded by any other source;

Include all such activities in the annual plan of the Gram Panchayat and implement the same;

The findings shows that GPDP is prepared by the Gram Panchayat in the year 2016-17 and these are uploaded on the portal but when details on the portal analysed there is less number of plan uploaded on the portal. These plans were not found at the Panchayats level when asked baring two three Panchayats in the study area. It was interesting to note that the activities in the portal and activities on the plan different and do not have linkage.

7.5. Capacity Building The initial phase of implementation of e-PO system has not focused on the capacity building. The GRS who have been given charge of facilitating GPs in generating e-POs have not been oriented on the financial and accounting procedures of the Gram Panchayats. People use this system because there is pressure from the top and as a result they are depending on one or two digital literates present at the block level. The GP officials have learned by hitting trial and error and are not well versed with the use of all the features provided on the portal for generation of e-PO and other reports.

8. Recommendations EPO system has been put in place through various executive orders. The system has been backed–up with a portal in place, a team monitoring, supporting and strengthening the process of digital transfers using portal software. Study found that e-PO system is working and Panchayats are using this system of electronic payments from the account of GP. This system developed using executive orders can be defined as the first phase. Now in the second phase, it is important for the state to make institutional changes so that the system is not ad-hoc and is followed and used for a longer period. The study has following important recommendations to make the initiative more effective:

8.1. Alignment with Rules

At present the legal framework of Panchayat accounts does not recognise the electronic

mode of transfer and as a result, the electronic transfers are not supported and

protected by the law governing the accounts and finances of the Gram Panchayats.


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Hence, it is important to amend the rules and legal framework related to accounts and

financial management of Gram Panchayats to accord legal status to the e-PO system;

The GAC must appoint one member to supervise the accounting of GP on its behalf.

This means that with e-PO System in place one OTP must also go to the mobile of that

member of GAC;

The accounting rules ask for involvement of elected representatives other than

Sarpanch. Hence, it is important to organise training of GAC of Gram Panchayat to

ensure institutional transparency within GP;

All financial activities of the GP need to be approved by the Gram Sabha. The standing

committees of GS are important link between GP and GS. Hence, training of Standing

Committee of Gram Sabha on e-PO system, use of financial data available in portal is

important both for smooth functioning and for ensuring transparency and

accountability;

In many instances, the funds are transferred to the bank account of Gram Panchayat

without clearly stating the head under which the funds have been transferred. Due to

this problem, the Gram Panchayats are unable to use the funds. It is recommended to

transfer the funds with clear communication about source and purpose of funds. It is

important that there should be a system of monitoring at district and state level to

ensure that budget head is clearly mentioned with each transfer;

It is important that the transfer of the funds should contain proper heads of accounts

including the details of schemes, departments, activity etc. The source and purpose of

funds should be communicated;

It is also recommended that the portal should provide drop down list of the major and

minor heads and subheads of receipt and expenditure to avoid wrong entries;

The mandatory financial accounting procedures should also appear on the portal for the

ease of operation of the officials.

8.2. E-Infrastructure BSNL/BBNL has been assigned the task of providing e-infrastructure for net connectivity. Until date, the e-infrastructure is not functional and Gram Panchayats are unable to use the facilities installed in the building of GPs. BSNL/BBNL does not even respond to the complaints of the GPs. There is a strong need to either invite other Telecom operators to provide e-infrastructure or finalise pending issues with BSNL for smooth connectivity and effective functioning of e-infrastructure. Ensuring that basic e – infrastructure is necessary for net connectivity and e-PO system is in place;

8.3. Capacity Building To institutionalise and sustain this system it is very important to:

a. Undertake training need assessment of the team working on Panchayat finances using e-PO system at all the levels.


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b. Organise structured training for team involved in the management of accounts and e-PO system.

c. Trainings at regular intervals for the new appointees or people given charge should be organised to get basic orientation of handling e-PO system.

d. Financial and accounting rules should be thoroughly disseminated by means of structured trainings between secretary and Sarpanch for every term.

e. There is need of simplified portal user manual to be developed for the GP functionary in Hindi language.

f. There is need for designing simple infopack for Sarpanch who are not digital literate and are illiterate.

g. A short version in form of FAQ (Frequently Asked Question) can also be developed and uploaded on the portal.

h. Short videos on the operation of the Portal & e-PO system and rectification of the errors should also be described.

8.4. Developing Integrated Work Management System The study recommends developing an integrated system of work management that takes care of managing all activities from planning, execution, monitoring and payment linked with the progress. Integration through e-PO software will bring important issues to the knowledge of the decision makers for immediate action and appropriate process.

8.5. Process Robustness It is important to amend the process related to locking of e-PO so that wrong e-POs can be avoided or resolved at the time of generation of e-PO:

Sarpanch and Members of GAC

Secretary GRS

Roles of representatives and standing committees

Training on features of the portal

Management of OTP

Do’s and Don’ts in generation of e-PO

Checking points before and after e-PO

Verification of records and documents before and after e-PO.

Roles and responsibility vis-a-vis financial and administrative functioning of Gram Panchayat

Detail information of the e-PO system and use of all the features within the portal

Management of OTP and precautions related to it



Preparation of records and documents before and after e-PO.

Getting approvals and sanctions

Roles and responsibility vis-a-vis financial and administrative functioning of Gram Panchayat

Detail information of the e-PO system and use of all the features within the portal



Locking of e –Po and preparing reports


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The helpline support system need to be more proactive and localised to address the issues immediately;

Since basic financial data is available online, it is necessary to link it with accounting system that is required for Gram Panchayats to maintain through the portal;

This will help the secretary and Sarpanch in generating necessary financial documents and will further reduce the time required in filling various accounting records and registers manually;

The facility of generating required books of accounts, like cash book, day books, ledgers, receipts & payments and relevant reports from the portal;

There is need of audit and taking stock of the e-PO system;

The decisions of any changes of Sarpanch and secretary should be linked with the portal and administrative process for changing registered mobile number for OTP to avoid misappropriations and save time.

There is need for linking of the detail information available in the portal and getting the small-customized reports on following issues like:

o Time interval wise activity reports, o Progress reports, o Income and expenditure statements and o Utilisation certificates etc.

The administrative and financial reports should be presented before the general assembly of the GP and also in the Gram Sabha meetings for approval, monitoring and getting utilisation certificate of expenses from Gram Sabha, quarterly or as and when required.

8.6. Integration of All Existing Payment Gateways in Panchayat Darpan - Panch Parmeshwar Portal

At present, there are different electronic payment systems operational like NREGS, Rural Housing (PMAY-G) Awas Soft, Swach Baharat Mission (G) etc. The secretary and GRS of GP are using these different gateways under different flagships for making payments to the beneficiaries and vendors. If all the gateways are integrated or linked into Panchayat Darpan - Panch Parmeshwar Portal, the financial details will appear at one place. Gram Sabha and GP will be able to track all the transactions and benefits from single point. At present GPs are getting funds from directorate of Panchayat Raj, flagship programmes and other sources through PFMS by treasury etc. if the different sources are linked with the portal then it will be possible for the GPs to have information of all the funds available. Gram Sabha get the information about their village or GP at single point.

8.7. Future Use of the Data Available on the Portal The features in the portal take in to account detail information about the financial transactions. The process of e-PO generation requires scanning of bills and details of the activities to be entered in the portal hence a data base of the Panchayats is online and these information related to the finance can be used for preparing books of accounts


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online. In place of the manual records, digital records can be generated and used for the accounts and audit purposes. The Sarpanch and secretary can use the same information in taking approvals of the expenditures from the Gram Sabha in every three months during Gram Sabha meetings. It is also mandatory for the secretary to keep all the details of the activities and accounts in the monthly meetings of the Gram Panchayat General Body hence they can also take information from the portal and present in the monthly Gram Panchayat meeting. The online available data if merged with some demographic and socio economic information of the villages/GPs it can be useful for the adequate planning process. The funds generated from own resources can also be planned in the fulfilling the needs of the Gram Panchayats for which funds are not available in the schemes. The data available online will also be useful in developing MIS. The MIS reports can be used in tracking the administrative and financial status of the Panchayat. The MIS reports must take into account the significance of the provisions mandatory as per the financial rules of the MP Panchayat Raj Act. In fact all the systems are going to be digital in future hence there should be some specific certification course can also be initiated that can help facilitators in understanding the digital systems and operating any form of portal.


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Annexure I Tables: Opinion of Gram Panchayat Officials on e-PO system

Table 1 Details of Respondents according to Gender

District Sex Sarpanch Secretary GRS Total

Sheopur Male 50 88 100 79

Female 50 13 0 21

Mandsaur Male 50 100 100 83

Female 50 0 0 17

Rewa Male 50 100 88 79

Female 50 0 13 21

Betul Male 50 100 88 79

Female 50 0 13 21

Indore Male 50 100 88 79

Female 50 0 0 17

Seoni Male 50 100 75 75

Female 50 0 25 25

Total Male 50 98 90 80

Female 50 2 8 20

Table 2 Education level of Respondents (%)

District Education Sarpanch Secretary GRS Total

Sheopur Illiterate 25 0 0 8


10th -12th 25 50 13 29


Mandsaur Illiterate 25 0 0 8


10th -12th 38 25 38 33


Rewa Illiterate 13 0 0 4


10th -12th 38 38 0 25


Betul Illiterate 13 0 0 4


10th -12th 25 13 0 13


Indore Illiterate 25 0 0 9


10th -12th 38 38 0 26


Seoni Illiterate 25 0 0 8


10th -12th 25 0 13 13


Total Illiterate 21 0 0 7


10th -12th 31 27 13 24


Total 100 100 98 100


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Table 3 Source of Information funds received (%)

District Source of Information Sarpanch Secretary GRS Total

Sheopur Do not get Information 0 0 13 4

Get information from toll free number 13 38 38 29

SMS/Mobile 88 63 50 67

Mandsaur SMS 0 25 0 8

Do not get Information 100 75 100 92

Rewa Mobile Phone or Phone 75 25 38 46


Betul Do not get Information 100 88 75 88

Written order/SMS 0 13 25 13

Indore Written Letter or Order 13 0 0 4




Seoni Mobile Phone or Phone 38 50 63 50




Total Written Letter or Order 2 0 0 1

SMS 0 4 0 1

Mobile Phone or Phone 19 13 17 16





Total 100 100 100 100

Table 4 Gram Panchayat Development Plan Prepared (%)

District Plan Prepared Sarpanch Secretary GRS Total

Sheopur Yes 100 100 100 100

Mandsaur Yes 75 100 100 92

No 25 0 0 8

Rewa Yes 100 88 100 96

No 0 13 0 4

Betul Yes 50 75 75 67

No 50 25 25 33

Indore Yes 88 100 100 96

No 13 0 0 4

Seoni Yes 100 100 100 100

Total Yes 85 94 96 92

No 15 6 4 8

100 100 100 100


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Table 5 GPDP DPR Uploaded on Portal (%)

District GPDP DPR Uploaded


Sheopur Yes 100 100 100 100

No 0 0 0 0


No 63 13 13 29

Rewa Yes 100 100 100 100

Betul Yes 38 38 50 42

No 63 63 50 58

Indore Yes 88 100 100 96

No 13 0 0 4

Seoni Yes 88 88 100 92

No 13 13 0 8

Total

Yes 75 85 89 83

No 25 15 11 17

Total 100 100 100 100

Table 6 GPDP Changed as per Priority (%)

District GPDP Sarpanch Secretary GRS Total

Sheopur GP 0 25 13 13

Janpad 25 50 63 46

District 13 13 0 8

Cannot change 63 13 25 33

Mandsaur GP 50 50 50 50

Janpad 25 50 38 38


Rewa GP 63 75 50 63

Janpad 38 13 25 25

District 0 0 13 4


Betul GP 75 100 100 92

Janpad 13 0 0 4


Indore GP 38 88 71 32

District 13 0 0 2

State 13 0 0 2


Seoni GP 100 100 100 100

Total GP 54 73 64 64

Janpad 17 19 21 19

District 4 2 2 3

State 2 0 0 1


Total 100 100 100 100

Table 7 Current mode of Payment in GP (%)

Panch Parmeshwar Portal

District Sarpanch Secretary GRS Total

Sheopur 100 100 100 100

Mandsaur 100 100 100 100

Rewa 100 100 100 100

Betul 100 100 100 100

Indore 100 100 100 100

Seoni 100 100 100 100

Total


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Table 8 Objectives of Implementing EPO (%)

District Objectives Sarpanch Secretary GRS Total

Sheopur Stop Corruption 25 38 13 25

Easy and Fast payments to proper beneficiaries 0 13 13 8

Transparency 50 38 63 50

Fast and smooth functioning of GP 25 13 13 17

Mandsaur Stop Corruption 13 25 38 25




No idea 13 0 0 4

Rewa Stop Corruption 0 13 13 8




No idea 0 13 0 4

Betul Stop Corruption 13 25 38 25



No idea 50 0 0 17

Indore Stop Corruption 38 38 43 39




No idea 25 0 0 9

Seoni Stop Corruption 38 0 0 13




No idea 13 0 0 4

Total Stop Corruption 21 23 23 22




No idea 17 2 0 6

Total 100 100 100 100


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Table 9 Opinion about EPO (%)

District Information about Process of EPO Sarpanch Secretary GRS Total

Sheopur Very good 0 0 13 4

Good 25 25 50 33

Average 0 38 25 21

Bad 75 38 13 42

Mandsaur Very good 0 13 38 17

Good 0 38 25 21

Average 13 38 13 21

Bad 75 13 25 38


Rewa Very good 0 13 13 8

Good 38 63 75 58

Average 63 25 13 33

Betul Very good 0 0 13 4

Good 0 38 25 21

Average 0 13 13 8

Bad 100 50 50 67

Indore Very good 13 0 43 17

Good 25 50 43 39

Average 13 25 0 13

Bad 50 25 14 30

Seoni Very good 0 38 25 21

Good 13 25 25 21

Average 50 13 25 29

Bad 38 25 25 29

Total Very good 2 10 23 12

Good 17 40 40 32

Average 23 25 15 21

Bad 56 25 21 34


Total 100 100 100 100

Table 10 Opinion of Respondent’s level of Objectives fulfilled EPO (%)

District Objectives fulfilled Sarpanch Secretary GRS Total

Sheopur yes upto75% 25 38 63 42

Yes 50 -75% 75 63 38 58

Mandsaur yes upto75% 88 100 100 96


Rewa yes upto75% 100 88 100 96

yes 25-50% 0 13 0 4

Betul yes upto75% 25 50 38 38

Yes 50 -75% 50 38 38 42

yes 25-50% 13 13 25 17

Not at all 13 0 0 4

Indore yes upto75% 0 25 57 25

Yes 50 -75% 75 75 43 63

yes 25-50% 13 0 0 4

Not at all 13 0 0 4

Seoni yes upto75% 88 88 100 92

Yes 50 -75% 13 13 0 8

Total yes upto75% 54 65 77 65

Yes 50 -75% 35 31 19 29

yes 25-50% 4 4 4 4

Not at all 4 0 0 1


Total 100 100 100 100


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Table 11 Training in last two years (%)

District Training Sarpanch

Secretary

GRS Total

Sheopur Yes, Formal Training 0 0 25 8

No Training 100 100 75 92

Mandsaur Yes, Formal Training 0 88 100 63


Rewa Yes, Formal Training 13 13 63 29


Betul Informal By Individual

0 13 0 4


Indore Informal By Individual

25 100 86 70


Seoni Yes, Formal Training 13 50 38 33


Total Yes, Formal Training 4 25 38 22

Informal By Individual

4 19 13 12


Total 100 100 100 100

Table 12 Training Received (%)

District Training Received Sarpanc

h Secretar

y GRS Total

Sheopur Janpad 0 0 25 8

NA 100 100 75 92

Mandsaur

Janpad 0 75 100 58

JPandZP 0 13 0 4

NA 100 13 0 38

Rewa Janpad 13 13 63 29

NA 88 88 38 71

Betul Janpad 0 13 0 4

NA 100 88 100 96

Indore

Janpad 25 75 86 61

JPandZP 0 25 0 9

NA 75 0 14 30

Seoni Janpad 13 50 38 33

NA 88 50 63 67

Total

Janpad 8 38 51 32

JPandZP 0 6 0 2

NA 92 56 49 66

Total 100 100 100 100


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Table 13 Satisfied with training (%)

District Satisfied with training


Sheopur Yes 0 0 25 8

NA 100 100 75 92

Mandsaur

Yes 0 63 75 46

No 0 25 25 17

NA 100 13 0 38

Rewa Yes 13 13 63 29

NA 88 88 38 71

Betul Yes 0 13 0 4

NA 100 88 100 96

Indore Yes 13 75 43 43

No 13 25 43 26

NA 75 0 14 30

Seoni Yes 13 38 13 21

No 0 13 25 13

NA 88 50 63 67

Total Yes 6 33 36 25

No 2 10 15 9

NA 92 56 49 66

Total 100 100 100 100

Table 14 Need for training EPO (%)

District Need for training EPO



No 0 13 0 4


No 0 13 25 13

Rewa Yes 100 88 88 92

No 0 13 13 8

Betul Yes 100 100 100 100


No 25 38 14 26

Seoni Yes 88 100 100 96

No 13 0 0 4

Total Yes 94 88 91 91

No 6 13 9 9

Total 100 100 100 100


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Table 16 Issue of Written Work Order (%)

District Proper work order vendor Sarpanch Secretary GRS Total


No 100 88 88 92

Mandsaur No 100 100 100 100

Rewa Yes 0 0 13 4

No 100 100 88 96

Betul No 100 100 100 100

Indore No 100 100 100 100

Seoni Yes 63 50 63 58

No 38 50 38 42

Total Yes 10 10 15 12

No 90 90 85 88

Total 100 100 100 100

Table 15 Specify other (%)

District Specify other Sarpanch Secretary GRS Total

Sheopur Do not know/female sarpanh don’t know 13 0 0 4

NA 88 100 100 96

Mandsaur Do not know/female sarpanh don’t know 13 0 0 4

No criteria/as per condition 0 25 0 8

Old vendors/supply on credit/provide timely/no transportation

38 25 50 38

NA 50 50 50 50

Rewa NA 100 100 100 100

Betul Old vendors/supply on credit/provide timely/no transportation

13 13 0 8

NA 88 88 100 92

Total 100 100 100 100

Indore Do not know/female sarpanh don’t know 50 0 0 17


13 0 0 4

NA 38 100 100 78

Seoni No criteria/as per condition 38 50 38 42


13 0 13 8

NA 50 50 50 50

Total Do not know/female sarpanh don’t know 13 0 0 4

No criteria/as per condition 6 13 6 8


13 6 11 10

NA 69 81 83 78

Total 100 100 100 100


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Table 17 Bill receipt provided to Vendor (%)

District Bill receipt provided to vendor Sarpanch Secretary GRS Total


Only on Demand 13 13 13 13

No 88 63 50 67



No 100 63 100 88

Rewa Yes 13 13 25 17


No 63 75 50 63

Betul Yes 0 0 13 4


No 88 50 50 63



No 25 0 0 8

Seoni Yes 38 38 50 42


No 50 63 50 54

Total Yes 10 17 21 16


No 69 52 51 57

Total 100 100 100 100

Table 18 Know bill Checking (%)

District Know bill checking Sarpanch Secretary

GRS Total


NO 75 0 13 29

Mandsaur

Yes 88 100 100 96

NO 13 0 0 4

Rewa Yes 88 100 100 96

NO 13 0 0 4

Betul Yes 75 100 100 92

NO 25 0 0 8

Indore Yes 63 100 88 83

NO 38 0 0 13

Seoni Yes 75 100 88 88

NO 25 0 13 13

Total Yes 69 100 96 88

NO 31 0 4 12

Total 100 100 100 100

Table 19 Written instructions received by GP for EPO (%)

District Written instruction received by for EPO Sarpanch Secretary GRS Total


No 100 88 88 92


No 88 50 75 71


Rewa Yes 63 63 75 67

No 38 38 25 33

Betul Yes 13 38 25 25

No 88 63 75 75


No 75 50 71 65


Seoni Yes 75 100 75 83

No 25 0 25 17

Total Yes 27 52 40 40

No 69 48 60 59


Total 100 100 100 100


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Table 20 If Yes (%)

District Points that are checked in the bill Sarpanch Secretary GRS Total

Sheopur Name of vendor 0 0 13 4

Material/Service Details 0 13 0 4

Amount(Figures and Words) 0 0 13 4

Total Amount 0 0 13 4

NR/NA 75 0 13 29

Material/Service Details/Amount/Total 0 13 0 4

Name of vender/Bill no and date/Amount 0 0 13 4

Material/Service Details/Bill no and date/Amount 25 25 13 21

Name of vendor/Material/Service Details/Bill no and date/Amount 0 50 13 21

Material/Service Details/Bill no and date/Total 0 0 13 4

Mandsaur Material/Service Details 0 13 0 4

Bill no and Date 0 0 13 4



Name/Bill no and Date/Total 0 0 13 4

Name of vendor/Material/Service Details/Bill no and date 0 0 13 4


Name of vendor/Material/Service Details/Bill no and date/Total 25 13 13 17


Material/Service Details/Total 38 25 13 25

NR/NA 13 0 0 4

Rewa All Above 13 38 63 38

NR/NA 13 0 0 4



Betul NR/NA 13 0 0 4







Indore All Above 0 13 0 4

NR/NA 38 0 0 13




Seoni Name of vendor 13 0 13 8

All Above 13 0 25 13





Total Name of vendor 2 0 4 2

Material/Service Details 0 4 0 1

Bill no and Date 0 0 2 1

Amount(Figures and Words) 0 0 2 1


All Above 4 10 17 10

NR/NA 25 0 0 8










Total 100 100 100 100


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Table 21 Approval before payment by GP (%)

District Approval Before Payment by GP Sarpanch Secretary GRS Total

Sheopur Sarpanch Approves 0 0 13 4

General Body Of GP 0 0 38 13


Sarpanch secretary general body gram sabha 25 38 25 29

Mandsaur

Sarpanch Approves 13 100 0 4



Other 63 25 13 25

Sarpanch secretarygramsabha 0 0 13 4

Gvns general body gram sabha 0 0 13 4

Sarpanch secretary general body gram Sabha 0 0 13 8

Rewa General Body Of GP 13 13 13 13


Sarpanch secretarygramsabha 63 13 63 63

Sarpanch secretary general body gram sabha 25 0 13 21

Betul Sarpanch Approves 0 63 13 8




Sarpanch secretary gram sabha 50 0 38 38

Sarpanch secretary general bodygramsabha 0 25 13 8

Sarpanch secretary samiti 13 13 13 13

Indore Secretary Approves 25 25 0 9



Other 0 100 14 4

Gvns general bodygramsabha 13 0 43 35




Seoni Secretary Approves 13 50 0 4


Gram Sabha 13 0 0 4

Sarpanch secretary gram Sabha 0 0 13 4



Total Sarpanch Approves 2 2 4 3




Other 10 0 4 5

Sarpanchsecretarygramsabha 19 15 21 18


Sarpanch secretary general bodygramsabha 13 19 17 16



Total 100 100 100 100


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Table 22 Specify approval other (%)

District Approval by other Sarpanch Secretary GRS Total

Sheopur NA 100 100 100 100

Mandsaur Do not know 13 0 0 4

Sarpanch & Secretary 50 0 13 21

No 0 0 13 4

NA 38 100 75 71

Rewa NA 100 100 100 100

Betul Sarpanch & Secretary 0 13 25 13

Signed Later 38 0 0 13

NA 63 88 75 75

Indore Technical Sanction 0 25 0 9

No 13 13 29 17

NA 88 63 71 74

Seoni Do not know 13 0 0 4


No 75 50 63 63

NA 13 25 38 25

Total Technical Sanction 0 4 0 1

Do not know 4 0 0 1


No 15 10 17 14

Signed Later 6 0 0 2

NA 67 79 77 74

Total 100 100 100 100

Table 23 Delay in payments in absence of GP meeting (%)

District Payment delay no of GP meeting



No 88 50 50 63

Mandsaur No 100 100 100 100

Rewa Yes 25 63 25 38

No 75 38 75 63

Betul Yes 13 0 0 4

No 88 100 100 96


No 88 75 86 83

Seoni Yes 38 50 75 54

No 63 50 25 46

Total Yes 17 31 28 25

No 83 69 72 75

Total 100 100 100 100


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Table 24 Duration of EPO generation after bill receipt (%)

District Duration of EPO generation after bill receipt Sarpanch Secretary GRS Total

Sheopur Same day 0 13 0 4

2-3days 100 75 75 83

4-7days 0 13 25 13

Mandsaur 2-3days 50 75 75 67

4-7days 25 0 13 13

After 7 Days 13 13 13 13

When Ever Suitable 13 13 0 8

Rewa Same day 13 0 38 17

2-3days 25 13 25 21

4-7days 38 50 25 38

After 7 Days 25 25 13 21

After GP Meeting 0 13 0 4

Betul Same day 13 0 0 4

2-3days 25 100 100 75

4-7days 38 0 0 13


Indore Same day 0 0 14 4

2-3days 63 88 57 70

4-7days 25 0 29 17


Seoni Same day 25 0 0 8

2-3days 38 25 75 46

4-7days 25 25 25 25

After 7 Days 13 38 0 17


Total Same day 8 2 9 6

2-3days 50 63 68 60

4-7days 25 15 19 20

After 7 Days 8 13 4 8



Total 100 100 100 100

Table 25 Entry in Cash Book

District Entry in Cash Book Sarpanch Secretary GRS Total

Sheopur before EPO 13 0 25 3

After EPO 88 100 63 20

Every week 0 0 13 1

Mandsaur Before EPO 0 13 13 8

After EPO 50 88 88 75

Every week 13 0 0 4

Every month 25 0 0 8

No idea/ Dont know 13 0 0 4

Rewa After EPO 75 63 50 63

Every week 0 25 25 17


after amount credited from bank 0 0 13 4

Betul Before EPO 13 0 0 4

After EPO 13 38 63 38

Every week 0 13 0 4



Indore after EPO 25 50 43 39





Seoni after EPO 63 75 50 63



Total Before EPO 4 2 6 4

after EPO 52 69 60 60





Total 48 48 47 143


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Table 26 Entry of receipts in cash book ledger

District Entry of receipts in cash book and ledger Sarpanch Secretary GRS Total

Sheopur after receipt of grant 75 63 63 67

Once in week 25 25 13 21

once in month 0 13 25 13

Mandsaur after receipt of grant 0 13 13 8



after confirming receipt head 25 13 25 21

Noidea/Dontknow 13 0 0 4

Rewa after receipt of grant 38 50 50 46



after confirming recipthead 25 0 25 17

Betul after receipt of grant 0 13 25 13




Indore after receipt of grant 0 25 0 9





Seoni after receipt of grant 13 63 38 38



Total after receipt of grant 20.8 37.5 31.9 30.1

Once in week 31.3 27.1 25.5 28.0

once in month 27.1 27.1 23.4 25.9

after confirming recipthead 16.7 6.3 19.1 14.0

Noidea/Dontknow 4.2 2.1 0.0 2.1

Total 48.0 48.0 47.0 143.0

Table 27 Entry in stock register District Entry in stock register Sarpanch Secretary GRS Total

Sheopur after delivery of material/service 100 88 88 92


Mandsaur after delivery of material/service 50 63 75 63

before payment 13 0 0 4

do not enter in stock register 25 38 25 29


Rewa after delivery of material/service 63 88 88 79



Total 8 8 8 24

Betul after delivery of material/service 13 38 63 38

any time 25 50 25 33


Indore after delivery of material/service 63 63 86 70


No idea/Don tknow 13 13 0 9

Seoni after delivery of material/service 75 75 75 75


any time 0 0 13 4


Total after delivery of material/service 60.4 68.8 78.7 69.2

once in month 8.3 8.3 4.3 7.0

any time 4.2 8.3 6.4 6.3

before payment 2.1 0.0 0.0 0.7

do not enter in stock register 20.8 12.5 10.6 14.7

No idea/Don’t know 4.2 2.1 0.0 2.1

Total 48 48 47 143


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Table 28 Know computer operations

District Response Sarpanch Secretary GRS Total


No 88 63 13 54


No 75 38 13 42

Rewa Yes 0 38 100 46

No 100 63 0 54

Betul Yes 0 88 88 58

No 100 13 13 42


No 100 63 0 57

Seoni Yes 13 50 100 54

No 88 50 0 46


No 92 48 6 49

Total 48 48 47 143

Table 29 Know bill scanning



No 88 63 13 54


No 100 38 38 58

Rewa Yes 0 25 75 33

No 100 75 25 67


No 100 38 38 58


No 100 75 0 58

Seoni Yes 0 63 75 46

No 100 38 25 54


No 97 54 23 58

Total 48 48 47 143

Table 30 Know Entry in EPO system



No 88 63 13 54


No 100 38 38 58

Rewa Yes 0 25 75 33

No 100 75 25 67


No 100 38 38 58


No 100 75 14 65

Seoni Yes 0 50 50 33

No 100 50 50 67


No 97 56 29 61

Total 100 100 100 100


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Table 31 Knows generation of EPO in Panch Parmeshwar Portal



No 88 63 25 58


No 75 38 13 42

Rewa Yes 38 75 100 71

No 63 25 0 29

Betul Yes 0 100 100 67

No 100 0 0 33


No 100 63 14 61

Seoni Yes 13 63 88 54

No 88 38 13 46

Total Yes 14 62 89 55

No 85 37 10 44

Table 32 Changes in EPO


Sheopur No suggestion 100 100 63 88

Prepared by someone else/No idea 0 0 13 4

Easy /user friendly /interactive /Fast EPO locking 0 0 25 8

Mandsaur No suggestion 13 0 0 4


Clarity required in recipt & payment head 0 0 25 8

Additional heads required for small expenses 0 25 38 21

Clarity on OTP/proper training 0 25 13 13


Cash/ Cheque / Advance petty expenses 0 25 13 13

Rewa No suggestion 100 88 63 83



Betul No suggestion 88 75 88 83

Late OTP/Bills scanning through mobile, Correct reports 0 13 0 4

Registration/Verfication/SMS of payments 13 13 13 13

Indore No suggestion 50 25 57 43







Seoni No suggestion 63 38 25 42





More funds & different system for large Panchayats 13 0 0 4


Total No suggestion 69 54 49 57






More funds & different system for large Panchayats 2 0 0 1



Registration/Verfication/SMS of payments 2 2 2 2



87


Table33 Who Enters OTP

District Responce Sarpanch Secretary GRS Total

Sheopur Sarpanch 0 0 25 8

Secretary 0 13 0 4

GRS 63 50 63 58

Other 38 38 13 29

Mandsaur Secretary 63 63 50 58

GRS 13 0 13 8

Other 13 38 38 29

No idea/Don t know 13 0 0 4

Rewa Secretary 25 25 25 25

GRS 63 63 63 63

Other 13 13 13 13

Betul Secretary 13 25 38 25

GRS 13 25 25 21

Other 75 50 38 54

Indore Secretary 25 13 14 17

GRS 63 75 57 65

Other 13 13 29 17

Seoni Sarpanch 88 88 88 88

Secretary 13 13 13 13

Total Sarpanch 15 15 19 16

Secretary 23 25 23 24

GRS 35 35 36 36

Other 25 25 21 24


Total 100 100 100 100

Table 34 Changes in verification of OTP entry


Sheopur No Suggestions/ No idea 100 88 75 88

OTP on time/ Frequency of OTP should be more 0 13 25 13

Mandsaur No Suggestions/ No idea 63 88 88 79


Fast & Easy process of mobile No. registration /Change in registered mobile No.

13 0 0 4


Rewa No Suggestions/ No idea 100 100 100 100

Betul No Suggestions/ No idea 100 88 100 96


0 13 0 4

Indore No Suggestions/ No idea 100 75 100 91



Seoni No Suggestions/ No idea 63 50 38 50


Total No Suggestions/ No idea 88 81 83 84



2 2 0 1


Total 48 48 47 143


88


Table 35 Duration of transfer of Funds to Vendor

S. No. District Response Sarpanch Secretary GRS Total

1 Sheopur 2-3 Days 100 100 75 92

4-7 Days 0 0 25 8

2 Mandsaur Same Day Of EPO 0 0 13 4

2-3 Days 75 100 88 88

4-7 Days 13 0 0 4

No Idea/Don’t Know 13 0 0 4

3 Rewa Same Day Of EPO 0 0 38 13

2-3 Days 88 88 50 75

4-7 Days 13 0 13 8

After 7days 0 13 0 4

4 Betul 2-3 Days 75 100 100 92

4-7 Days 25 0 0 8

5 Indore 2-3 Days 38 63 57 52

4-7 Days 38 13 29 26

After 7days 13 13 14 13


6 Seoni 2-3 Days 63 75 63 67

4-7 Days 38 25 25 29

After 7days 0 0 13 4

Total Same Day Of EPO 0 0 9 3

2-3 Days 73 88 72 78

4-7 Days 21 6 15 14

After 7days 2 4 4 3


Total 100 100 100 100

S. No. Table 36 No of transaction taken more than 7 day in last


1 Sheopur Up to 5 100 88 88 92

6-15 0 13 13 8

2 Mandsaur Up to 5 63 88 88 79

6-15 13 13 13 13

16-25 13 0 0 4


3 Rewa Up to 5 100 88 100 96

6-15 0 13 0 4

4 Betul Up to 5 100 100 100 100

5 Indore Up to 5 38 63 71 57

6-15 38 25 14 26

16-25 13 0 14 9


6 Seoni Up to 5 100 100 100 100

Total Up to 5 83 88 91 87

6-15 8 10 6 8

16-25 4 0 2 2


Total 100 100 100 100


89


Table 37 Monitoring of payment transfer to vendor %

District Monitoring Sarpanch Secretary GRS Total


No 13 0 0 4


No 38 0 38 25

Rewa Yes 100 100 100 100

Betul Yes 38 88 88 71

No 63 13 13 29

Indore Yes 88 88 100 91

No 13 0 0 4


Seoni Yes 88 100 100 96

No 13 0 0 4

Total Yes 77 96 90 88

No 23 2 8 11


Total 100 100 98 100

Table 38 Duration of Monitoring%

District Duration Sarpanch Secretary GRS Total

Sheopur 2-3 Days 50 50 50 50

When Vendor Enquires 25 13 13 17

When Amount From Account Is Credited 13 0 13 8

After Someday/When Vendor acomes/Bank credited 0 0 13 4

After Two-Seven days 0 38 13 17

No tclear 13 0 0 4

Mandsaur 2-3 Days 0 13 13 8

4-7days 13 0 0 4

When vendor Enquires 0 50 38 29


After Two-Seven days 13 0 0 4

Seven days/Bank credited 0 13 13 8

Na 38 0 38 25

Rewa 2-3 Days 0 38 38 25

4-7days 0 13 13 8

Whenvendor Enquires 13 0 0 4


After Two-Sevendays 13 13 13 13

Sevendays/Bankcredited 63 13 25 33

Betul 2-3 Days 25 50 63 46

4-7days 13 0 0 4

Aftersomeday/Whenvendoracomes/Bankcredited 0 0 13 4



Notclear 63 13 13 29

Indore 2-3 Days 0 13 29 13

4-7days 50 50 29 43



Aftersomeday/Whenvendoracomes/Bankcredited 13 0 14 9


Na 13 0 0 4

Seoni 2-3 Days 0 0 13 4

4-7days 13 0 13 8




Na 13 0 0 4

Total 2-3 Days 13 27 34 24

4-7days 15 10 9 11



Aftersomeday/When Vendor Acomes/Bankcredited 2 2 6 3

After Two-Seven Days 6 13 4 8

Seven days/bank credited 10 8 11 10

NA 23 2 9 11

100 100 100 100


90


Table 39 Source of monitoring of payment transfer to vendor %

District Source of Monitoring of Payment Sarpanch Secretary GRS Total

Sheopur from GP passbook 88 88 75 83

from vendor pass book 0 13 25 13


Mandsaur from vendor pass book 63 100 63 75



Rewa from GP passbook 63 75 50 63




Betul from GP passbook 38 50 50 46




Indore from GP passbook 0 13 0 4





Seoni from GP passbook 38 63 50 50




Total from GP passbook 38 48 38 41





Total 100 100 100 100

Table 40 Suggestions for changes in EPO validation %

District Suggestions for validating Sarpanch Secretary GRS Total

Sheopur No Suggestion 100 88 88 92

Server or Network issues 0 13 13 8

Mandsaur No Suggestion 75 88 75 79

Facility of SMS/E mail should available 13 0 0 4

Information should available on portal 0 13 25 13


Rewa No Suggestion 100 100 100 100

Total 100 100 100 100

Betul No Suggestion 100 50 75 75



Indore No Suggestion 38 25 29 30




Seoni No Suggestion 25 25 63 38


Total No Suggestion 73 63 72 69

Server or Network issues 0 2 2 1




Total 100 100 100 100


91


Table 41 Scared of EPO system%

District Scared of EPO Sarpanch Secretary GRS Total

Sheopur yes 0 0 25 8

No 100 100 75 92

Mandsaur yes 25 25 13 17

No 75 75 88 79

Rewa yes 0 13 0 4

No 100 88 100 96

Betul yes 38 38 50 42

No 63 63 50 58

Indore yes 50 25 0 26

No 50 75 100 74

Seoni yes 13 13 13 13

No 88 88 88 88

Total yes 21 19 17 19

No 79 81 83 81

Total 100 100 100 100

Table 42 Level of Satisfaction regarding EPO%

District Level of Satisfaction Sarpanch Secretary GRS Total

Sheopur Fully satisfied 25 13 75 38

Partially satisfied 75 75 25 58

Partially Dissatisfied 0 12 0 4

Mandsaur Fully satisfied 88 88 88 88



Rewa Fully satisfied 100 88 100 96


Betul Partially Dissatisfied 88 100 100 96

Completely Dissatisfied 12 0 0 4

Indore Fully satisfied 13 75 86 57




Seoni Fully satisfied 88 88 88 88



Total Fully satisfied 52 58 72 61



Completely Dissatisfid 2 0 0 1


Total 100 100 100 100


92


Table 43 REASON FOR DISSATISFACTION in %

District Reason for Dissatisfaction Sarpanch Secretary GRS Total

Sheopur Time saving/ Convenient / Transparency / No corruption / Less paper work

88 75 75 79

Lack of computer knowledge/ More& Proper training of EPO /

13 13 0 8

Server & network issues 0 13 25 13

Mandsaur Time saving/ Convenient / Transparency / No corruption / Less paper work

63 88 88 79


25 13 13 17

NR 13 0 0 4

Rewa Time saving/ Convenient / Transparency / No corruption / Less paper work

100 88 100 96


0 13 0 4

Betul Lack of computer knowledge/ More& Proper training of EPO /

88 75 75 79


More Funds and head should be added 0 13 0 4

Risk of password leak & wrong payment 13 0 0 4

Indore Time saving/ Convenient / Transparency / No corruption / Less paper work

25 88 75 63


25 0 0 8



NA 13 0 0 4

Seoni Time saving/ Convenient / Transparency / No corruption / Less paper work

38 50 63 50


38 38 25 33



Total Time saving/ Convenient / Transparency / No corruption / Less paper work

52 65 68 62

Lack of computer knowledge/ More& Proper training of EPO

31 25 19 25



Risk of password leak & wrong payment 2 0 0 1

NA 2 0 0 1

NR 2 0 0 1

Total 100 100 100 100

Table 44 Problems Faced In EPO%

District Problems Faced In EPO Sarpanch Secretary GRS Total


No 100 75 75 83


No 0 50 37 29


Rewa Yes 12 0 0 4

No 88 100 100 96

Betul Yes 100 88 88 92

No 0 12 12 8

Total 100 100 100 100


No 13 37 29 26


Seoni Yes 88 50 88 75

No 12 50 12 25

Total Yes 60 46 55 54

No 36 54 45 45


Total 100 100 100 100


93


Table 45 Types of Problem

District Type of problem Sarpanch Secretary GRS Total

Sheopur Technical 0 25 0 8

NA 100 75 88 83

Both techinical and other 0 0 25 8

Mandsaur Technical 0 25 13 13

Other problem 88 25 50 54

NA 13 50 38 33

Rewa NA 88 100 100 96

both techinical and other 13 0 0 4

Betul Technical 0 0 13 4


NA 0 13 13 8

both techinical and other 25 13 13 17

Indore Technical 25 50 57 43


NA 25 38 29 30

both technical and other 25 13 14 17

Seoni Technical 50 25 38 38


NA 13 50 13 25


Total Technical 13 21 19 17


NA 40 54 47 47


Total 100 100 100 100

Table 46 Should EPO Continue

District Should EPO continue Sarpanch Secretary GRS Total

Sheopur yes 75 88 75 79

yes with changes 0 13 25 13

No 25 0 0 8

Mandsaur yes 75 75 75 75


Rewa yes 88 100 88 92


Betul yes 75 50 50 58


Indore yes 13 25 25 21


No 13 0 0 4

Seoni yes 100 100 100 100

Total yes 71 73 70 71


No 6 0 0 2

Total 100 100 100 100


94


Table 47 Should not continue EPO

District Should not Continue EPO Sarpanch Secretary GRS Total

Sheopur Dependency on GRS 25 0 0 8

NA 75 100 100 92

Mandsaur NA 100 100 100 100

Rewa NA 100 100 100 100

Betul NA 100 100 100 100

Indore EPO should be done by Sarpanch 13 0 0 4

Dependency on GRS 13 0 0 4

NA 75 100 100 91

Seoni NA 100 100 100 100

Total EPO should be done by sarpanch 2 0 0 1

Dependency on GRS 6 0 0 2

NA 92 100 100 97

Total 100 100 100 100

Table 48 Benefit of EPO

District Benefits of EPO Sarpanch Secretary GRS Total

Sheopur Get information of receipts on time 13 38 13 21

Payment information on time get information of receipts on time 0 0 13 4

transparency ensured 88 63 75 75

Mandsaur Payment information on time get information of receipts on time 63 75 88 75

Transparency ensured 25 25 13 21


Rewa get information of receipts on time 13 0 0 4



Betul Payment information on time get information of receipts on time 0 13 13 8


Indore transparency ensured 88 100 100 96

other benefit 13 0 0 4

Seoni get information of receipts on time 25 13 0 13



Total get information of receipts on time 8 8 2 6



other benefit 2 0 0 1

No Idea/Don’t know 2 0 0 1

Total 100 100 100 100

Table 49 Online Information Of GP useful

District Online Information Sarpanch Secretary GRS Total

Sheopur Yes 100 100 100 100


No 0 13 50 21


Rewa Yes 100 88 88 92

To Some Extend 0 13 13 8

Betul Yes 75 88 88 83

No 13 13 13 13



No 25 0 0 9


Seoni Yes 88 88 100 92

No 13 0 0 4


Total Yes 85 88 85 86

No 8 4 11 8



Total 100 100 100 100


95


Table 50 If yes what 66 * Post * District Cross Tabulation

District If Yes Sarpanch Secretary GRS Total

Sheopur Transparency In Payments Hence Less Complaints 0 13 0 4

All 13 0 13 8

Receipts /Payments Information/Transparency/Easy Accounting

13 25 13 17

Receipts /Transparency 63 50 25 46

Transparency/Easy Accounting 13 13 38 21

GPDP Information/Receipts /Payments Information/Transparency

0 0 13 4

Mandsaur Receipts /Payments Information 0 13 0 4

Transparency In Payments Hence Less Complaints 13 0 13 8

All 25 38 13 25


Receipts /Payments Information/Easy Accounting 0 13 0 4

NA 13 13 50 25

Rewa Receipts /Payments Information 25 13 50 29

All 25 50 25 33


13 13 0 8



GPDP Information/Receipts /Payments Information 13 13 0 8

Betul Receipts /Payments Information 50 38 25 38

Accounts Keeping Is Easy Now 13 0 0 4




NA 13 13 13 13

Indore GPDP Information 13 0 0 4


All 13 50 57 39





13 0 0 4

NA 25 0 0 9

Seoni Receipts /Payments Information 13 0 38 17


All 50 38 25 38


0 0 13 4


NA 13 0 0 4

Total GPDP Information 2 0 0 1

Receipts /Payments Information 15 10 19 15



All 21 29 21 24


4 6 4 5





2 0 2 1


NA 8 4 11 8

Total 100 100 100 100


96


Table 51 If no what

District If No Sarpanch Secretary GRS Total

Sheopur NA 100 100 100 100

Mandsaur All 0 13 25 13

Complaints Increased/Work Load 0 0 25 8

Na 100 88 50 79

Rewa Journalist/Media Bothers Too Much/Work Load

0 13 13 8

Na 100 88 88 92

Betul Journalist/Media Bothers Too Much 0 13 13 8

Workload Increased On One Individual 13 0 0 4

All 13 0 0 4

Na 75 88 88 83

Indore Complaints Increased 13 0 0 4

Journalist/Media Bothers Too Much 0 13 0 4



Journalist/Media Bothers Too Much/Work Load

13 0 0 4

Na 63 75 86 74

Seoni All 13 0 0 4


0 13 0 4

Na 88 88 100 92

Total Complaints Increased 2 0 0 1

Journalist/Media Bothers Too Much 0 4 2 2


All 4 2 4 3



2 4 2 3

Na 88 88 85 87

Total 100 100 100 100

Table 52 Any information provided to GS

District Information to Gram Sabha



No 0 0 13 4


No 75 63 63 67

Rewa Yes 100 100 100 100


No 100 75 88 88


No 75 13 14 35

Seoni Yes 75 88 75 79

No 25 13 25 21

Total Yes 54 73 66 64

No 46 27 34 36

Total 100 100 100 100


97


Table 53 Reaction of the Gram Sabha

District Reaction Of Gram Sabha Sarpanch Secretary GRS Total

Sheopur Liked 100 100 88 96

Na 0 0 13 4

Mandsaur Liked 25 38 38 33

Na 75 63 63 67

Rewa Liked 100 100 100 100

Betul No Reaction 0 25 13 13

Na 100 75 88 88

Indore Liked 25 88 86 65

Na 75 13 14 35

Seoni Liked 63 75 75 71

No Reaction 13 13 0 8

Na 25 13 25 21

Total Liked 52 67 66 62

No Reaction 2 6 2 3

Na 46 27 32 35

Total 100 100 100 100

Table 54 Guidance in EPO

District Guidance and Support Sarpanch Secretary GRS Total


No 0 25 13 13


No 13 13 13 13


Rewa Yes 38 50 75 54

No 63 50 25 46

Betul Yes 38 63 63 54

No 63 38 38 46

Indore Yes 88 100 100 96

No 13 0 0 4

Seoni Yes 88 88 100 92

No 13 13 0 8

Total Yes 71 77 85 78

No 27 23 15 22


Total 100 100 100 100


98


Table 55 If yes from where

District Who provides Guidance Sarpanch Secretary GRS Total

Sheopur JP 13 25 50 29

NA 0 25 13 13

JP/ZP 88 50 38 58

Mandsaur JP 63 75 75 71

State 13 13 0 8

NA 25 13 13 17

JP/ZP 0 0 13 4

Rewa JP 38 50 75 54

NA 63 50 25 46

Betul JP 13 25 50 29

State 0 13 13 8

difficulty in getting help/guidance 25 13 0 13

NA 63 38 38 46

JP/ZP 0 13 0 4

Indore JP 50 75 43 57

ZP 13 0 0 4


NA 13 0 0 4

JP/ZP 13 13 14 13

ALL 13 13 29 17

Seoni JP 50 50 63 54

ZP 0 0 13 4

NA 13 13 0 8

JP/ZP 25 25 25 25

ALL 13 13 0 8

Total JP 38 50 60 49

ZP 2 0 2 1

State 2 4 2 3


NA 29 23 15 22

JP/ZP 21 17 15 17

ALL 4 4 4 4

Total 100 100 100 100

Table 56 Impact Of EPO On GP Work

District Impact Sarpanch Secretary GRS Total

Sheopur Positive 100 88 100 96

No Impact 0 13 0 4

Mandsaur Positive 88 50 38 58

Negative 0 25 25 17

No Impact 0 25 38 21


Rewa Positive 100 100 100 100

Betul Positive 38 88 88 71

No Impact 63 13 13 29

Indore Positive 63 100 71 78

Negative 25 0 29 17

No Impact 13 0 0 4

Seoni Positive 50 75 100 75


Total Positive 73 83 83 80

Negative 4 4 9 6



Total 100 100 100 100


99


Annexure II Tables: Opinion of Vendors

Table : 1 Service Provided by the Vendors

S. No. District Material (Sand ,Cement

,Bricks )

Labour (Salary, labour)

Service (Photocopy, typing

,repair)

other Total

1 Sheopur 42 50 8 0 100

2 Mandsur 29 46 25 0 100

3 Rewa 33 33 33 0 100

4 Betul 25 33 21 21 100

5 Indore 50 17 17 17 100

6 Seoni 21 58 13 8 100

Total 33 40 19 8 100

Table 2 Type of Work Order provided by GP to Vendor

S. No. District Written or formal Oral or Informal Total

1 Sheopur 13 88 100

2 Mandsur 0 100 100

3 Rewa 8 92 100

4 Betul 0 100 100

5 Indore 0 100 100

6 Seoni 33 67 100

Total 9 91 100

Table 3Vendors have faith on Informal orders

S. No.


1 Sheopur 100 0 100

2 Mandsur 0 100 100

3 Rewa 100 0 100

4 Betul 0 100 100

5 Indore 4 96 100

6 Seoni 79 21 100

Total 47 53 100

Table 4 Basis of Vendors for taking up In formal Orders

District Faith on Individual/Sarpanch

Faith on

Secretary

Sarpanch/Secret

ary

Secretary/GRS All Sarpanch/Secretary/G

RS

NA Total

Sheopur 0 0 0 0 0 0 100 100

Mandsaur 13 29 46 8 0 4 0 100

Rewa 0 0 0 0 0 0 100 100

Betul 4 8 4 0 8 75 0 100

Indore 25 0 67 0 0 4 4 100

Seoni 13 0 4 0 0 4 79 100

Total 9 6 20 1 1 15 47 100

Table 5 Inward Receipt of bills is provided to Vendors

S. No. District Yes No Total

1 Sheopur 17 83 100

2 Mandsur 0 100 100

3 Rewa 0 100 100

4 Betul 17 83 100

5 Indore 21 79 100

6 Seoni 21 79 100

Total 13 88 100


100


Table 6 Who provides Inward Receipt of bills in GP to Vendors

S. No. District Sarpanch

Secretary Gram Rojgar Sahayak

Other NA Total

1 Sheopur 4 13 0 0 83 100

2 Mandsur 0 0 0 0 100 100

3 Rewa 0 0 0 0 100 100

4 Betul 13 0 4 0 83 100

5 Indore 4 4 8 4 79 100

6 Seoni 13 8 0 0 79 100

Total 6 4 2 1 88 100

Table 7 Time Taken By GP For Clearing Bills

S. No. District Less Than 7days

30 days 31-60 Days

61-120 Days

121-180 Days

More Than 1year

Total

1 Sheopur 96 4 0 0 0 0 100

2 Mandsur 17 29 17 29 4 4 100

3 Rewa 4 79 13 4 0 0 100

4 Betul 83 4 0 13 0 0 100

5 Indore 79 13 8 0 0 0 100

6 Seoni 38 29 21 13 0 0 100

Total 53 26 10 10 1 1 100

Table 8 Problem in EPO

S. No. District Yes No Total

1 Sheopur 4 96 100

2 Mandsur 21 79 100

3 Rewa 4 96 100

4 Betul 38 63 100

5 Indore 21 79 100

6 Seoni 38 63 100

Total 21 79 100

Table 9 EPO: Problem faced by Vendors

S. No.

District Delay in payments

Amount and payment have to be tracked maintained

Bank related

problem

transactions and amount is

known to every one

NA Total

1 Sheopur 4 0 0 0 96 100

2 Mandsur 21 0 0 0 79 100

3 Rewa 0 4 0 0 96 100

4 Betul 29 0 4 4 63 100

5 Indore 8 8 4 0 79 100

6 Seoni 25 13 0 0 63 100

Total 15 4 1 1 79 100

Table 10 Opinion Of Vendors on EPO

District very good good average Total

Sheopur 33 67 0 100

Mandsur 25 75 0 100

Rewa 29 71 0 100

Betul 4 67 29 100

Indore 38 58 4 100

Seoni 96 4 0 100

Total 38 57 6 100


101


Table 11 Does EPO scares Vendors


Sheopur 0 100 100

Mandsur 13 88 100

Rewa 0 100 100

Betul 13 88 100

Indore 0 100 100

Seoni 13 88 100

Total 6 94 100

Table 12 Reason for Scare /Worry

S. No. District Do not prefer digital transaction

Need of cash for petty expenses

NA Total

1 Sheopur 0 0 100 100

2 Mandsur 0 13 88 100

3 Rewa 0 0 100 100

4 Betul 0 13 88 100

5 Indore 0 0 100 100

6 Seoni 13 0 88 100

Total 2 4 94 100

Table 13 EPO System Should Continue

S. No.

District Yes Yes with some changes Total

1 Sheopur 96 4 100

2 Mandsur 96 4 100

3 Rewa 100 0 100

4 Betul 83 17 100

5 Indore 88 13 100

6 Seoni 96 4 100

Total 93 7 100

Table 14 Complaints related to EPO are Placed

S. No.

District Sheopur Mandsaur Rewa Betul Indore Seoni Total

1 Janpad Panchayat 21 100 100 38 75 63 66

2 Collector 8 0 0 33 0 13 9

3 Directorate PRI state 0 0 0 0 0 8 1

4 Janpad/Jila Panchayat 13 0 0 8 13 4 6

5 Janpad Panchayat /Collector 46 0 0 17 8 4 13

6 Collector/Directorate PRI State 0 0 0 4 0 0 1

7 Janpad/Jila Panchayat / 13 0 0 0 4 4 3

8 Janpad/jila Panchayat /Directorate PRI State

0 0 0 0 0 4 1

Total 100 100 100 100 100 100 100

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Manoj Kumar Jain - Madhya Pradeshaiggpa.mp.gov.in/images/files/pdf/reports/Impact... · Shri Manoj Kumar Jain, Advisor (Infrastructure and Economic Development) Research Associate