Title: Digital Dividends: Strengthening Local Governance through IT and E-Governance in the PLGSP Era Overview: This research article explores the transformative impact of the Provincial and Local Government Support Programme (PLGSP) on Nepal's decentralized governance. It examines how the transition from paper-based administration to integrated e-governance systems—such as SuTRA and the LISA portal—serves as a catalyst for institutional transparency, efficiency, and social accountability. Key Themes: Institutional Capacity: Analyzing IT as the core pillar of local government development under the PLGSP framework. The Human Element: Highlighting the critical role of Local Level IT Officers as technical intermediators and architects of digital change. Inclusive Governance (GESI): Evaluating how digital tools are leveraged to ensure "No One is Left Behind" through disaggregated data and accessible service delivery for marginalized groups. Socio-Technical Challenges: Addressing interoperability, data security, and the sustainability of digital units in remote Palikas. Author Profile: Deependra Paudel is an IT & E-Governance Expert with the Provincial and Local Government Support Programme (PLGSP), UNDP Nepal. His work focuses on the intersection of technology, federalism, and inclusive development. Keywords: PLGSP, E-Governance, Nepal, ICT4D, Local Governance, Digital Dividends, GESI, UNDP, Federalism