As a regional government institution, the role of the UP should be increased in development activities. But the government strictly controls UP activities under the pretext of lack of transparency in financial management. In this context, financial management means: source of income, expenditure, preparation of balance sheet, probable accounts of income, and budget. Transparency will be ensured when people will be able to know about the income and expenditure of the UPs.

A common complaint against the UPs is non-transparency in tax collection and misuse of allocation for development and rehabilitation materials. There is no easy access for those who wish to know about its annual earning from tax collection and other sources. This is why the UP secretary makes an unrealistic budget at year-end.

However, it is only the UPs themselves who can change this notion, because such a notion not only undermines those who are in its management, but also the role of local government itself. The only answer to it is to turn each UP into a well-managed financial institution.

The UP can form a financial management committee consisting of representatives from the public to bring transparency to finance-related matters.

UP standing committees can be formed in accordance with clause 31(ZA) and 37 of the Local Government (Union Parishad) Ordinance, 1983. But nothing more about the standing committees was elaborated and they have not been formed anywhere. Despite this fact, each UP can form a standing committee for management of financial activities consisting of seven members. Three of them will be members of the UP (two male members and one female member), three members from the public (for instance, a headmaster, a farmer, and a housewife), and the UP secretary.

The national standing committee has a certain responsibility to supervise the activities of different ministries. It is expected that the UP standing committees would try to perform their tasks efficiently and with transparency. The duty and responsibility of the standing committee should be defined precisely. The committee will look after various accounts, cash book, ledger book, stock register, and master roll register.

Good administration means an accountable administration. If the standing committee examines the accounts at regular intervals, it will be difficult for anybody to get away with corruption. Under the committee's supervision, all UP accounts will be regulated which will make it easier to prepare the balance sheet. This way, the UP will be able to accelerate the development activities by preparing a realistic budget.

Union Parishad of tomorrow should be as follows:
People and their elected representatives will be able to participate in development activities jointly. There will be no suspicion among them. People will boast of their UPs. Accountability of public representatives will prevail. Corrupt persons will be cautious and won't dare to commit acts of corruption, and transparency in financial management will be established.

National Union Parishad Forum (NUPF), a forum of UP chairmen and members, will play a major role in activating the standing committees. Standing committees are most vital to strengthen and decentralise the local government.

The role of NUPF should be as follows:
NUPF will make people aware about their right to information. Upazila committee and NUPF will play their due role to bring transparency in management of financial activities. NUPF can improve the management procedure with the help of Local Government Initiative (LGI).

In collaboration with LGI and other development associates, NUPF can raise the skill of UP members by conducting training courses on different subjects relating to financial management. Finally, NUPF can monitor regularly financial activities of the UPs and can reward the best UP in the district.

The author is a freelance contributor to The Daily Star.