BMS is built to tackle the plethora of problems that existed in the existing system of manually handling the bills. This method was both time-consuming and inefficient at its core.
Few such issues are mentioned below:
1. PARKING OF BILLS:
Bills placed would be subjected to audit in any order, which lead to parking of bills according to will. That is, once the bills are sent to the audit section, they would be honored based entirely on the auditor/superintendent/officer. Bills would be held up in various sections without higher acknowledgement or knowledge. This lead to further issues such as bribing, wherein the auditor may hold up a bill until a certain amount is transferred to him/her in a fraudulent manner. Parking of bills also led to various other issues such as bill expiration, etc.
2. NO EFFICIENCY REVIEW:
No proper check was present to understand the efficiency of each auditor/member of office .Only the lump sum of bills submitted and cleared was known – which lead to the assumption of average efficiency. This also led to a huge decrease of efficiency for office members as there was no evidence of how many bills were actually passed by each individual.
3. MISCELLANEOUS DRAWBACKS:
No transparency in the bills or history was maintained by the PAO. The only ways of affirmation were by accessing the physical records that would be kept at the office only for a certain period of time. Scope of human error was a lot. Inoperative accounts would not be closed and there would be a potential to place a bill within such an account.
These problems were hampering the whole process of auditing the bills.
BMS was built taking into consideration the flow of the manual process. As a result, the process flow of the system is in close similarity to that of the manual process and this has ensured smooth functioning and implementation of the system. The basic flow begins with the submission of bill from various DDOs throughout the region. Each DDO is given login, through which the bill is submitted online. The various details of the manual bill such as agency/beneficiary details, purpose, form, account details, and scrutiny items are captured within the submission. Once the bill is submitted a transaction ID is given to each bill until it is taken into account by the bills section officer
The bills section is responsible for assigning a token number to each submitted bill – this token ensures tracking of the bill from here onwards. Once a token has been assigned to a bill, it is sent to the audit section, wherein scrutiny is done by the concerned auditor, and the superintendent of that section. From here, the bill is passed to various other audit section members based on what type of bill it is, and what the net amount to be paid is.
Some bills of urgency such as electricity bills are sent out from the superintendent level itself. The remaining bills are passed on to the section officer, and further send to the PAO and the government representative based on net amounts. After the audit is completed, the bill gets passed to the cheque section counter where it is verified with the manual bills and sent to the cheque section officer. This officer is responsible for reconfirming the final bills on a daily basis and issuing the cheque and related bank files, along with vouchers and concerned reports.