E-Accounting Initiatives through Gram Panchayat Management System (GPMS) in Gram Panchayats in West Bengal-A Case Study on Burdwan District

Abstract

The accounting system of the Gram Panchayats of West Bengal has been change substantially from traditional system to electronic platform. The Gram Panchayats in West Bengal are practicing uniform and harmonized accounting system through Gram Panchayats Management System (GPMS) software. Most of the Gram Panchayats have converted their accounting system from manual to computer based accounting system. All the Gram Panchayats are using PGMS software for recording their day to day transactions. It is compulsory to record all the transactions and upload result in the respective webpage so as to it available to the general public.

GPMS (Gram Panchayat Management System) is a part of the e-Governance initiatives of the Panchayats & Rural Development Department of the Government of West Bengal. It is a program designed in-house by the Computerization Cell of the Department. The prime focus of this software is to standardize the accounting system of the PRIs and to make account keeping easy, transparent and comfortable to the users. Double Entry Cash Basis accounting system is followed in the software.

All the Districts in West Bengal now have considerable numbers of Gram Panchayats using the software on a regular basis. As a direct consequence, improvements, both qualitative and quantitative, in Gram Panchayat Accounting are now clearly visible. It is also open for public in general, especially for people who are interested in electronic Governance.

In this study an attempt has been made to assess to practical aspect of Gram Panchayat Management System software in the Burdwan District in West Bengal.