Women’s Fellowship in Public Finance for Cities

Output 1: Draft and Implement Fiscal Responsibility and Budget Management (FRBM) Framework for ULBs in order to reduce budget variances and produce realistic and standardised budgets

1. Conduct a review of legal provisions on FRBM applicable to ULBs across the country, with emphasis on the following aspects: 
   • Reducing budget variances  
   • Producing standardised budgets  
   • Mapping existing systems of budget control  
   • Drafting medium-term fiscal plans with annual explanatory statements, alongside annual budgets  
2. Synthesize findings from the landscape study of FRBM provisions to draft a policy paper on budget management reforms and a model FRBM Act for ULBs of Uttar Pradesh  
3. Prepare action plan for improvement of budgetary practices in ULBs 
4. Help UDD in implementing plan of action 
5. Explore digital solutions for preparation of budgets and exercising budgetary controls  

Output 2:  Design support to UDD in setting up an expenditure monitoring system and online grant management system for streamlining grant disbursal, progress monitoring, output monitoring and utilization reporting for the SFC & CFC grants to ULB  

1. Study existing fund flow mechanisms and IT systems for disbursal of grants  
2. Study existing system of progress monitoring and output tracking  
3. Suggest improvement in fund flow mechanism for timely flow of grants to the ULBs  
4. Suggest a framework for setting up the system  
5. Plan for integrating the system with cityfinance.in for 15^th FC grants  
6. Help UDD in identifying IT vendor/work with existing IT vendor for development of tech product  

Output 3: Policy support for identified revenue sources, based on demand from UDD  

1. Provide policy support to the UDD, on need-basis, to: 
   • Explore feasibility of introducing newer revenue sources (like professional tax, bond issuance, levying SWM user charges), or 
   • Improve process or collections of existing revenue sources (property tax, advertisement tax, trade licenses)  
2. Prepare a legal landscape, and review process and best practices prevalent for the identified revenue source and compile information to draft a policy paper  

Output 4: Financial Sustainability Study of ULBs of the state  

1. Review Municipal Acts and Rules pertaining to municipal finances  
2. Analyse the key sources of income and spending areas  
3. Assess the dependence on grants  
4. Analyze the own sources of revenue (property tax, user charges, trade license) through the lifecycle approach 

Output 5: Diagnostic Study of PFM systems

1. Review of relevant Acts and Rules and comparative analysis with framework of other progressive states  
2. Assess the ground realities of budget process in comparison with the legal framework  
3. Document the fund flow process and how transactions are recorded  
4. Map the IT systems in use   
5. Understand the process of cash management and bank account management  
6. Highlight the legal mandate for internal and external audit, and gaps in its implementation  

Output 1: Facilitate improvement in functionality and adoption of Scheme-wise Bank Management System (SBMS) by Odisha’s ULBs to facilitate streamlining of ULBs’ bank accounts as well as scheme-wise tracking of spending (by ULBs) from bank accounts

1. Liaison between Directorate of Treasuries & Inspection (DTI, Finance Department), ULBs and Banks to ensure SBMS is functioning in a way that optimises its intended use (enabling scheme-wise tracking of bank balances, generating reports and enabling decision making at all levels – ULB, HUDD and DTI level).  
2. Identify needs and gaps at the ULB level – to enable greater uptake across all ULBs. 
3. Provide recommendations to DTI to further build the SBMS in a way that it enables:  
   • Ease-of-use for ULBs  
   • One scheme-one account policy 
   • Streamlining of ULBs’ bank accounts and cash management, and 
   • Uptake of SBMS by other line departments too.
4. Support implementation of above recommendations.   

Output 2: Support streamlining of submission and consolidation of Utilisation Certificates (UCs) for administrative efficiency and improved reporting processes   

1. Support DTI to enable a shift from manual submission of UCs to the uptake of UC module of IFMS, with a pilot in Housing & Urban Development Department (H&UDD).  
2. Develop thought leadership paper on how Utilisation Certificates can be further developed to make them more reflective of type and nature of spending.   
3. Explore the potential of auto-generation of UCs based on implementation of commitment module in IFMS and also based on implementation of Just-in-Time Financial System (JIT-FS). 

Output 3: Implementation support for Just-in-Time Financial System (JIT-FS), in line with the Treasury Single Account principle, with the aim to reduce parking of funds in various bank accounts by Implementing Agencies    

1. Support DTI in identifying use-cases for implementation of JIT-FS across different line departments.   
2. Based on JIT-FS, develop a framework to implement smart payments system in Odisha.  
3. Develop a roadmap for implementation of the smart payments system.

Output 4: Support to making ULB budgets more welfare and service delivery centric to cater to the needs of urban poor and other vulnerable groups   

1. Develop thought leadership on how municipal budgets can be made more citizen friendly.   
2. Develop draft or model guidelines for gender/child/labourers’ sensitive budgets.   
3. Explore tagging of budgets to delivery of services & schemes.   
4. Support to budget codification at ULB level to facilitate tracking at scheme and sectoral level.   
5. Assess viability of any other initiatives at the State level that can be adopted by ULBs. 

Output 1: Capacity building of newly inducted Municipal Finance Officers for efficient budgeting and accounting systems as well as reforms to augment own revenues

1. Identify the immediate training priorities for DoHUA   
2. Evaluate the qualifications, responsibilities and gaps in capacity of the Municipal Finance Officers  
3. Design training structure and identify domain experts/public finance professionals/institutions for creating course content and delivery of training sessions. Help DoHUA in hiring these domain experts/public finance professionals/institutions   
4. Explore the potential and requirement for design and development of a digital learning and development platform and design an implementation plan  
5. Provide support in DoHUA in monitoring the delivery of training program  

Output 2: Budget Management Reforms to reduce budget variance and produce realistic and standardized budgets   

1. Study the legal provisions and policy documents pertaining to municipal budget management in Urban Assam  
2. Conduct a review of legal provisions on budget management applicable to ULBs across the country, with emphasis on reducing budget variances, producing standardised budgets, mapping existing systems of budget control and drafting medium-term fiscal plans with annual explanatory statements, alongside annual budgets  
3. Draft a reform roadmap, based on research undertaken as per above, to implement budgetary reforms upon consultation and review with the Commissioner & Secretary, DoHUA  
4. Explore the use of digital PFM solutions, including but not limited to an eBudget module, comprising functionalities like preparing the budget, monitoring budget variance, exercising budgetary controls and conducting reviews  
5. Design interventions and support DoHUA to usher reforms in budget preparation and execution for one budget cycle, coinciding with the term of the MoU. Draft budget format for different ULB types, support and train ULBs across the state to transition to the new budget format, and ensure adherence to the budget calendar)  
6. Draw up implementation roadmap of above recommendations and support implementation by helping DoHUA  

Output 1: Revenue Augmentation in Urban Local Bodies (ULBs)

• Analyze existing revenue collection processes in ULBs and identify sources of revenue leakage  
• Collaborate with ULBs to rectify property misclassification, improve PT collections, trade license fees, and water charge collection  
• Develop and implement corrective measures to address identified revenue leakages  
• Monitor progress and assess the impact of revenue augmentation strategies  
• Report findings and progress to the Local Governments Department (Urban) and ULBs 

Output 2: Visibility and Accountability at ULB level 

• Evaluate current fund allocation mechanisms and reporting practices for ULBs  
• Collaborate with the Local Governments Department (Urban) and PMIDC to design a system for funds visibility and tracking  
• Develop mechanisms for ULBs to report fund utilization and link it to outputs  
• Provide technical support and guidance for the implementation of the funds visibility system  
• Monitor the utilization of allocated funds and assess outcomes  
• Report progress and findings to the department and ULBs 

Output 3: Coordinated Funding Mechanism for Gram Panchayats 

• Analyze current funding mechanisms and challenges faced by Gram Panchayats (GPs) in Punjab  
• Collaborate with the Rural Department and district planning committees to understand the existing Annual Plans and fund allocation processes  
• Identify key sectors and projects where multiple funding agencies invest without coordination  
• Develop a system to share Annual Plans with the district planning committees, ensuring efficient fund allocation  
• Explore opportunities to attract CSR and NRI funding for GPs  
• Create a mechanism for monitoring fund utilization and linking it to outputs and outcomes  
• Provide technical support and guidance for the implementation of the coordinated funding mechanism  
• Evaluate the impact of the mechanism on socioeconomic growth and transparency in fund utilization  
• Report progress and findings to the Rural Department and other stakeholders 

Output 4: Revenue Augmentation and Policy Revision

• Analyze data on outstanding electricity bill dues from rural local bodies (GPs) and government agencies  
• Collaborate with PSPCL and GPs to understand the payment processes and challenges  
• Identify strategies and policies to recover overdue dues, including negotiation and penalty mechanisms  
• Develop a system to track outstanding dues and monitor recovery progress  
• Investigate policy changes to ensure timely dues recovery from government agencies  
• Assist in the implementation of strategies for revenue recovery  
• Evaluate the impact of recovery efforts on PSPCL’s revenue augmentation  
• Report progress and policy recommendations to PSPCL and relevant authorities 

Output 5: Mapping and Streamlining Benefits Delivery

• Conduct review of the current benefits and subsidy delivery mechanisms within the Social Security and Women & Child Development Department 
• Analyze the coordination mechanisms with related departments such as social welfare, labor, food and civil supplies, education, and transport 
• Identify specific areas where inclusion and exclusion errors occur during benefits and subsidies delivery 
• Synthesize research findings to draft a comprehensive policy paper on benefits delivery reforms 
• Collaborate with departmental and interdepartmental stakeholders to design and propose a model policy framework for efficient benefits and subsidies delivery 
• Develop an actionable plan, outlining specific steps for the implementation of policy reforms. 
• Assist in executing the action plan and actively monitor progress 
• Investigate digital solutions and technologies for real-time data sharing to enhance benefits delivery efficiency 
• Provide recommendations for the adoption of an information exchange platform to facilitate seamless data sharing 
• Regularly report progress to the department and stakeholders, and incorporate feedback for continuous improvement 

Output 1: Define the terms of reference of Telangana State Finance Commission and supporting its constitution through research studies, landscaping the current state of financial position and processes, laying reform roadmap 

Output 2: Review and monitor the operations and functions of Telangana State Finance Commission 

Output 3: Any other area of mutual interest for FD and Janaagraha in municipal finance strengthening and public finance management 

Output 1: Support on Capital Budgeting Project 

Output 2: Support on Implementation of the Recommendations made by the Sixth State Finance Commission

Output 3: Setup a Financial Analytics Unit 

You will start your Fellowship with a three-day residential workshop with the entire cohort. The two main objectives of this workshop will be:

• To help you understand the importance of cities in the current socio-economic context and learn about the urban governance landscape in India while situating it in Janaagraha’s City-Systems framework, and
• To equip you to apply the fundamentals of Public Finance for Cities and get acquainted with the discourse on challenges, opportunities and innovations in the field.

As all the women Fellows from various backgrounds arrive at a common starting point during this workshop, you can establish a rapport that enables knowledge sharing and co-operative learning during your Field Immersion Projects.

Here are some sessions you can expect:

A series of 2-hour interactive online sessions with domain experts who will discuss contemporary issues and innovations in Public Finance for Cities as well as leadership for women in the public finance and impact sectors.

Some of the sessions planned for these webinars include:

A series of 1.5-hour online sessions where you can interact with and be inspired by eminent women professionals in PFM and allied fields. These sessions will focus on the interplay of gender with economic, social and political development, and the role of public finance in furthering gender outcomes. Here are some of the themes we plan to cover under Masterclasses: