TY  - BOOK
AU  - National Inst. of Urban Affairs Comp.
TI  - Status of municipal accounting systems in selected urban local bodies of India : report and annexure : Indo-USAID financial institutions reform and expansion project- (FIRE-D) : NIUA Co-operative agreement number 386-A-00-03-00175-00
U1  - 352.171 
PY  - 2010///
CY  - New Delhi
PB  - National Inst. of Urban Affairs
N1  - CONTENTS Executive Summary 11 1 Introduction 1 3 1.1 Project Background  13 1.2 Project Objectives and Scope of Work. 14 1.3 Approach  15 2. Need for an Appropriate Accounting System  19 2.1 Accounting Reforms as Engines of Good Governance 19 2.2 Role of Local Government 1 9 2.3 Trends in Municipal Accounting Reforms in India. 20 2.4 Role of JNNURM in Aligning the Accounting Processes 21 2.5 Various Initiatives on Aligning Accounting Practices 22 2.6 Streamlining Process of Institutionalization 27 2.7 Accounting Principles, Systems andFinancialReporting  .33 2.8 Advantages of Accrual based accounting over Cash based accounting 35 2.9 Modified cash or modified accrual accounting systems 38 3 Successful Case Studies  40 3.1 The Gujarat Case Example 40 3.2 TamilNadu Case Example 45 3.3 The Maharashtra Case Example 47 4 Surat Municipal Corporation 53 4.1 Overview of SMC 53 4.2 Implementation methodology  53 4.3 Procedures followed in SMC 54 4.4 Overall Approach of Implementation  54 4.5 Enlisting Main Features of the System 55 4.6 Process of Basic Documentation and Recording 55 4.7 Classification & Codification of Accounts Followed in SMC 56 4.8 Process of computerization  58 4.9 Progress update 60 4.10 Initiatives undertaken by SMC to accomplish the accounting refo .66 4.11 Achievements ofSMC through the process of implementation 67 4.12 Learning's from the successful implementation in SMC  68 5 BRUHATBENGALURUMAHANAGARAPALIKE 70 5.1 Overview of BBMP  70 5.2 Role of BATF in Accounting Reforms of BMP: 70 5.3 Fund Based Accounting System 71 5.4 Classification of Funds 71 Funds are generally classified based on its purpose, operations and their nature. In BMP, there are three funds as given below .71 5.4.1 Governmental Type Fund  71 5.4.2 Proprietary Type Fund  71 5.4.3 Fiduciary Type Fund 71 5.5 Implementation Challenges 71 5.6 Implementation Methodology 72 5.6.1 Policy 72 5.6.2 Process  72 5.6.3 People  72 5.6.4 Technology 72 5.7 Procedures Followed in BBMP 73 5.7.1 Organizational Structure  73 5.7.2 Information flows 73 5.7.3 Benefits ofFBAS to BBMP  74 5.7.4 ExistingFBASsystem v/s JNNURMrequirement 74 5.8 Progress update 75 5.9 Way ahead  77 5.10 Lessons learned 78 6 BHUBANESWAR MUNICIPAL CORPORATION 79 6.1 Overview of BMC 79 6.2 Role of USAID  79 6.3 State Municipal Accounting Manual 79 6.4 Double entry accrual based accounting system (DEAS)  .80 6.5 Implementation methodology 81 6.5.1. Policy  81 6.5.2. PraceM 81 6.5.3. People 81 6.5.4. Technology 82 6.6 Changes after implementation of DEAS 82 6.7 Progress update 83 6.8 Way ahead84 7.  MUNICIPAL CORPORATION OF FARIDABAD 85 7.1. Overview of FaridabadMunicipal Corporation 85 7.2. Existing Scenario  85 7.3. Procedure followed for Implementation  88 7.4. Streamlining of the Existing Municipal Accounting System 88 7.5. Introduction of Accrual Based Double Entry Accounting System  89 7.6. Problems Faced During Implementation 91 7.7. Progress Update 93 7.8. Achievements 97 7.9. Learning's 98 7.10. Benefits Attained 99 7.11. Way Forward 99 8.SHILLONGMUNCIPAL BOARD 102 8.1. Background study of Shillong Municipal Board  102 8.2. Willingness to Undertake Mandatory Reforms 103 8.3. Need for Accrual Basis of Accounting 103 8.4. Migration to a Double Entry Accrual Based Accounting System 104 8.5. Current Status of Reforms 105 8.6. Progress update as submitted to JNNURM as on September 2009 106 8.7. Process of recording Transactions - Significant Accounting Policies and Notes on Accounts1 06 8.8. Steps Initiated for Conversion of Accounts 1 10 8.9. Role of the Chartered Accountant  110 8.10. Issues faced in current system of accounting 1 11 8.11. Initiatives Undertaken for Implementation  112 8.12. Benefits for Shillong Municipal Board 112 8.13. Way Ahead 113 9 ROADMAP FOR IMPLEMENTATION  115 9.1 The Need for a Model Municipal Accounting System 1 15 9.2 The Role of Various Departments 1 15 The Role of the Central Government q/7m//a  115 The Role of State Governments  1 15 The Role of Municipal Bodies  116 10.  STATE INITIATIVES  120 10.1 The Karnataka State Initiative  120 10.2 The Orissa State Initiative 121 10.3 The Gujarat State Initiative  121 10.4 The Haryana State Initiative  .122 10.5 The Meghalaya State Initiative  123 11.  BUDGETING SYSTEM  125 11.1 Introduction  125 11.2 Classification Issues Relating to Expenditure Management  125 11.3 Budgetary Presentation  127 11.4 Framework for Modern Municipal Accounting System128 Questionnire131-134 List of Contacts  135-136 Annexure  137-169
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