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A consolidate report Training on Addressing Challenges of City Corporation in internally generated revenue mobilization and its way to overcome, & Training on Addressing Challenges of Paurashava in internally generated revenue mobilization and its way to overcome

March 27, 2017 Md. Zahurul Islam, Consultant, RIUD, GIZ

Table of contents

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1 1.1 1.2 2 3 4 5

Introduction Background Information Objectives of training Training needs assessment Training design Deliver of training Training evaluation

Conclusion and Recommendation

Page 2 2 2 3 3 4 14 16

Annex I : List of participants Participants list of Sirajgonj Paurashava Participants list of Rajshahi City Corporation Participants list of Satkhira Paurashava Participants list of Khulna City Corporation Participants list of Barisal City Corporation

17-21

Annex II : Training evaluations Training evaluation by participants of Sirajgonj Paurashava Training evaluation by participants of Satkhira Paurashava Training evaluation by participants of Rajshahi City Corporation Training evaluation by participants of Khulna City Corporation Training evaluation by participants of Barisal City Corporation

22-23

Annex III : Post-training performance monitoring format Annex IV : Training program schedule

24-25 26-27

1. Introduction 1.1 Background Information The training ‘’Addressing Challenges of City Corporation/ Paurashava in internally Generated Revenue Mobilization and its way to overcome’’ was delivered to five partner cities: Rajshahi City Corporation, Khulna City Corporation, Barisal City Corporation, Sirajgonj Paurashava and Satkhira Paurashava in Bangladesh under ’Resilient and Inclusive Urban Development (RIUD) Project. The RIUD project is being implemented jointly by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and Local Government Division (LGD). The overall objective1 of the RIUD: ‘’Five partner cities, on selfinitiative and with the active involvement of the poor population, implement measures to increase the adaptive capacity in slum settlements’’. The delivery and facilitation of this training program is one of deliverables of the consultant on the individual consultancy service assignment. The report intends to provide a concise and consolidate information of five training programs held at the city levels. 1.2 Objectives of training The main objective of the training is to increase the capacity of the Mayor, Councilors, and Key Officials of partner Cities in addressing their challenges of internal revenue mobilization and finding ways to its overcome. Specific objectives of the training are given below: Familiarize participants’ on decentralization and local government revenue autonomy;  Familiarize participants with procedures of identifying problems and prospects of revenue mobilization from internal sources;  Familiarize participants with the approach ‘preparation of risk management plan for revenue mobilization’  Provided participant’s hand holding coaching in preparation of a risk management plan for revenue mobilization;  Familiarize participants about their roles concerning to risk management plan implementation and monitoring for revenue mobilization;  Highlight the importance of internal communication in organizational development vice versa revenue mobilization;  Explain participants how tax payers’ perception and behavior changes and how their trusts towards the city management are improved. 1

Source: ToR of the consultant

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Overall objective of the RIUD: Five partner cities, on selfinitiative and with the active involvement of the poor population, implement measures to increase the adaptive capacity in slum settlements. Project Indicators: The TC project has 03 (three) core indicators: Indicator 01: In each of 05 (Five) cities, based on city-wide gender-sensitive slum and vulnerability mapping, two "communitybased adaptation" projects were implemented with close coordination between the city administration and slum communities. Indicator 2: 50% of Z members of the established committees with citizen participation in the partner cities ("Town Level Coordination Committees" and "Ward Coordination Committee") confirm that their contributions were taken into consideration in the selection and design of projects for adaptation to climate change. Indicator 3: The number of the Development Project Proposals (DPP) requested by the partner cities have increased from x to y annually. Purpose of this training was to influence on achievement of indicator 1 and 3.

2. Training needs assessment Need of this training was identified through previously conducted field study at each five partner city under title â€˜Capacity Development Needs Assessment focusing on Financial Management of City Corporation/ Paurashavaâ€™â€™carried out by the consultant. The study was given focus on identification of capacity development needs of individual and organizational levels. At the individual level, capacity development assessment focused on the needs of changing attitude and behaviors, mostly knowledge and development skills through training. Capacity development needs at the organizational level focused on the needs of overall performance and functioning capacities, such as development priorities, tools, process, systems, and communications to facilitate the organizational change.

Training need assessm ent

Training evaluati on

Training

Training design

Delivery of Training

3. Training design The training was designed mainly on the basis of adult learning principles with focus on the four ideas; as under: 1. Selection of hands-on training topics have the applicability demands in the work places; 2. Interactive participation through group works , group discussions, whole-audience discussion , open dialogue ,and asking answers to questions randomly; 3. Use work-based real problems , challenges and practical examples in the discussion through a number of case studies so that participants can motivate themselves to participate in the training closely; 4. Combination and blending of different interactive methods, including exercise, discussion brainstorming, case studies, quiz, story , game , role play, meditation and attractive multimedia presentations to retain the participants always active.

A program schedule including training methods and materials of the training is given in the Annex IV to this report.

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4. Delivery of training Delivery of training consisted of two phases: preparatory phase and delivery phase. Preparatory phase which included preparation training handbooks, training materials with power point presentations, program schedule, case studies and other training aids; and training logistics. Delivery phase was carried out through 5 (five) trainings in duration of two days per training held at the city level. Participants were the Mayor, Councilors and key officials of 3 City Corporations and 2 Paurashavas. The number of participants attended in the training as below: Sl

City Corporation /Paurashava

1 2 3 4 5

Sirajgonj Paurashava Rajshahi City Corporation Satkhira Paurashava Khulna City Corporation Barisal City Corporation

Training held on

Number of participants Male Female Total 17-18 February,2017 22 03 25 26-27 February,2017 25 02 27 14-15 March,2017 22 02 24 19-20 March,2017 24 01 25 22-23 March,2017 18 02 20 Total 111 10 121

Please see the city wise detail list of participants in the Annex I The two-day training was delivered with the nine sessions, as under: Session 1: Inauguration Session 2: Decentralization and revenue autonomy Session3: Problems and prospects of internal revenue mobilization Session 4: Preparation of Risk management plan for revenue mobilization: theoretical discussion Session 5: Preparation of risk management plan for revenue mobilization: practical exercise Session 6: Implementation and monitoring of risk management plan for revenue mobilization Session 7: Internal communication for revenue mobilization Session 8: Tax payersâ€™ perception and behavior Session 9 : Closing

Session wise training process is brief in the below:

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Session 1 Inauguration The session involved the processes introduced participants each other: ice-breaking and made comfortable them to interact with each other and take part in group activities in the next sessions; welcome and inauguration speeches with highlighting the importance of the training; and cleared the participants about the objectives of the training program as well as to know what they expected from this training program. Honourable Mayor, Rajshahi City Corporation at inaugural session

Honorable Mayor, Sirajgonj Paurashava at inaugural session

Honourable Panel Mayor, Satkhira Paurashava at inaugural session 5|P a g e

Honourable Mayor, Khulna City Corporation at inaugural session

Honourable Mayor, Barisal City inaugural session

Corporation at

Session 2 Decentralization and revenue autonomy The session had two parts: firstly, an academic discussion in aspects of the constitutional obligations. The key outcomes of this part were to provide the participants’ understanding on : why the powers from central government to local government are transferred?; how the constitution distributes powers in between the national and local governments ; a comparative review of national and local government structure ; different forms of decentralization: political, administration, financial and open market. Second part was to interpret the articles 7,59 and 60 of the Constitution for local decentralization, and rules 98-105 (Paurashava Act) and 82-90 (City Corporation Act) for local governments revenue autonomy. ‘A comparative review of City Government’ and National Government. A picture from Rajshahi City Corporation

1.1

The Constitution of Bangladesh distributes powers between the national and local government in three categories on PowerPoint presentation. A picture from Sirajgonj Paurashava

Why we need local government? A quiz question. A 6 | Pfrom a g eSatkhira Parashava picture

Different forms of decentralization in power point discussion. A picture from Khulna City Corporation

People make both local and national governments. People are the government of the governments: a story of 3 governments’. A presentation by VIPP cards at Barisal City Corporation

Session 3 Problems and prospects in mobilization of revenues from internal sources The session held three exercises one after another: first arranged an open discussions (through a TV Talk show program as role play) to find out revenue challenges and way forwards in general, secondly classified the tax payers in 3 categories through case study in group work basis (as tax gap assessment), and thirdly used a ‘compliance gap assessment form’ to as an exercise tool to identify problem and prospect of revenues in specific. Key outcomes of the session were to familiarize the participants with the ‘tax compliances’ and its field applicability know how comprehensively for revenue prospects.

Questions from the viewers of TV Talk show. A picture from Rajshahi City Corporaion

A TV Talk show program on the title’ Problems and prospective of revenue mobilization from internal sources. A picture from Satkhira Paurashava

Group works for tax gap assessment. A picture form Khulna City Corporation

Tax compliance gap assessment through case study. A picture from Sirajgonj Paurashva

Some spiritual words on power point slides to encourage participants for an open mind discussion. A picture from Barisal City Corporation

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Session 4 Preparation of Risk Management Plan for Revenue Mobilization: a theoretical discussion Key outcome of the session was to provide participants a theoretical understanding on preparation of ‘risk management plan for revenue mobilization’. To understand ‘revenue mobilization in risk management approach’ participants were briefed about risk, probability of risk, and consequence of risk. To prepare plan, calculation of risk rating (i.e. risk rating = probability of risk X consequence of risk), and levels of risk ( low, medium, high , very high ) were briefed in PowerPoint slides. Participants were also briefed with the two phases of planning ( risk identification & rating, risk management plan)in revenue mobilization. A revenue mobilization model was introduced also.

Revenue mobilization presentation

model

power

point

Risk, probability of risk ; and consequence of risk are three basics to prepare ‘risk management plan for revenue mobilization’ 8|P a g e

1.1

Identification of risk with its likelihood consequences, in a discussion with example

and

Risk rating =probability of risk X consequence of risk ,in a power point display

Risk measurement with its ranges (low ,medium, high, very high) for planning actions

The Session 5 Preparation of Risk Management Plan for Revenue Mobilization- Practical exercise It was case study based practical exercise session. Delivery of the session had two parts. Firstly preparation of ‘risk identification and rating’ (phase 1) and preparation of ‘risk management plan for revenue mobilization’ (phases 2). Two main outcomes of this session were through group exercises, firstly to identify the risks that may cause harms and that could hamper the organization to achieve its revenue performance, and secondly to prepare a revenue mobilization plan with due consideration of all associated risks to prevent or control harm from its happening.

Case reading before group works. A picture from Khulna City Corporation

1.1

’’Planning phase 1: Risk identification and rating’’ in group works. A picture from Barisal City Corporation

’’Planning phase 1: Risk identification and rating’’ in group works. A picture from Rajshahi City Corporation Satkhira Paurashava

’’Planning phase 1: Risk identification and rating’’ in group works. A picture from Rajshahi City Corporation 9|P a g e

Final output of the session ’’planning phase 2: Risk Management plan for revenue mobilization’’. A picture from Sirajgonj Pourashava

Session 6 Implementation and monitoring of risk management plan

1.1

This session delivered some specific measures in implementing and monitoring of risk management plan: communicating the works in the organization structure and tracking; review and refine the plan; prepare for implementation; prepare for evaluation. The discussion highlighted that communication should allow for two-way communication, so that shared information could engaged all for inputs and responsible to make sure activities are staying on track and any barriers are being addressed. A large group discussion on the topic. A picture from Rajshahi City Corporation

Audience at this session. A picture from Sirajgonj Paurashava Implementation and monitoring cycle of risk management plan for revenue mobilization in a power point presentation A picture from Barisal City Corporation

A large group discussion on the topic. A picture from 10 | P a g e Khulna

National Board of Revenue (NBR) is the central authority for tax administration in Bangladesh confronting the challenges.(a news shared for learning) A picture from Satkhira Paurashava

Session 7 Internal communication for revenue mobilization Delivery of the session had two parts. In first part, mainly on theoretical discussion though power point presentations, included: two channels of communication – formal communication and informal communication, how people often confuse between these two channels, explaining the difference between formal and informal communication network. The second part, was a work based real situational analysis through a case titled ‘’Sharif Ahmed, internal communication and Didarul Alam’’. Outcome from the case study was to learn about the advantages and disadvantages of formal and informal communication networks.

Making ‘formal communication network’ by blue color as per role-characters of the case study. A picture from Sirajgonj Paurashava

Communication could be either formal or informal channels. Informal communication can help to fill up the gap of formal communication. A picture form Satkhira Paruahsava 11 | P a g e

1.1

Secretary of Rajshahi City Corporation, as a learned resources participants took part in the discussion on how people often confuse between formal and informal channels. A picture from Rajshah City Corporation

A formal communication has defined channels, but informal communication has no defined channels. A presentation picture from Khulna City

Participant performing as a lead reader of the case “Internal Communication: Sharif Ahmed & Didarul Alam’’ in the audience. A picture from Barisal City Corporation

Session 8 Citizen perception and behavior

1.1

The delivery of session had two parts: first through power point discussions on the topics why citizensâ€™ perception and behavior towards paying taxes changes, and how citizensâ€™ trust towards the city government can be improved. In second part, title name of different channels/medias of communication and responsiveness written on the VIPP cards (sticker size) were displayed by all participants as symbol of their commitment of team works towards revenue mobilization. Showing respect towards the taxpayers by displaying stickers .A picture from Rajshahi City Corporation

Showing respect towards the taxpayers by displaying stickers . A picture form Sirajgnj Paurashava

Showing respect towards the taxpayers by displaying stickers .A picture from Khulna City Corporation

Showing respect towards the taxpayers by displaying stickers 12 | P a. A g epicture form Satkhira Paurashava

Showing respect towards the taxpayers by displaying stickers .A picture from Barisal City Corporation

Session 9 Closing On the last day of the training, the session reviewed the two-day discussions whether the expectations of the participants had been met and asked participants what they learned as a result of training and how they would be able to use it. A training self-evaluation was done through questionnaires. Nine close-end questions were filled out by participants 9 closed questions and 2 opened questions for reactions, suggestions and comments to measure the immediate effectiveness of training. The training was concluded with closing speeches and a group photo session

Participants of Rajshahi City Corporation in a group picture at the end of training

Participants of Sirajgonj Paurashava in a group picture at the end of training

Participants of Khulna City Corporation in a group picture at the end of training

Participants of Satkhira Paurashava in a group picture at the end13of| Ptraining age

Participants of Barisal City Corporation in a group picture at the end of training

5. Training evaluation The methodology used was the post-evaluation questionnaire with 9 closed questions with rating scale from one to five (not answered, not good, moderate, good, and very good) and 2 open questions for suggestions and comments to measure the effectiveness of training. At the end of the training, the participants were requested to fill out training evaluation form, with comments for possible improvement. A general outcome of the training based on all evaluation forms2 of five trainings is below: A consolidate evaluation report (%) Questionnaire

Not answered

How the training was important for you? How was your participation in the training? How training met your expectation? How much the trainer showed his efficiency? How training methods and materials were used? How you pleased with trainer's behavior? How the quality of food for you? How you satisfied with overall training management? How the duration of training was enough sufficient?

Not at all

Moderate 2% 3% 17% 7% 11%

1% 1% 1% 3%

16% 11% 24%

How the training was important for you? How're your participation in the training? How the training met your expectation? How much the trainer shown his… How training methods and materials… How you pleased with trainer's behavour? How the quality of food for you ? How you satisfied with overall training … How the duration of training was… 0

Not at all Moderate Good Very Good

100

Original evaluation forms are preserved /documented at GIZ city level offices concern.

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27% 36% 49% 41% 49% 24% 38% 47% 45%

Very Good 71% 60% 33% 52% 39% 76% 43% 42% 30%

Not answered

Please see the city wise training evaluation in the Annex II to this the report

Good

Major Recommendations of participants in evaluation forms

Training may include the public demands recovery policy and procedures; Need discussion on premises licenses; It should include a topic on organizational efficiency; Provide each participant a photo-album and certificate after training; Need trainings for all financial issues of City Corporation; Need discussion regarding other divisions; Like to know on GIS mapping; Need training on computer operation; Need attendance of the standing committee and TLCC members; If the participation of five senior tax payers would be ensured we could explore their problems; Success of the training will depend on its application of learning in the workplace; All officials responsible for revenues should receive this training; Need specific training for tax assessment. Need full time attendance of mayor and councilors during training.

Major remarks of participants in evaluation forms

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Need this type of training further; Separate training venue is better than work place venue; Full of attention and attendance can be given, if the training is provided at separate venue; Trainer and moderator both have concluded the training very efficiently; Need more training; Need this training again; The training was supportive for Paurashava administration and revenue mobilization; Training encourages participants toward works; This short training has incorporated many things relating to norms, values, principles, integrity and sacrifice of human beings very nicely.

6. Conclusion and Recommendation The trainings in a general had a positive response from the participants. Attitudes of participants shown they were interested in the training. Except few, all participants actively attended in the trainings with curiosity and very actively participated in the group works. It is certain that all participants were not same level of knowledge but it is important to say that attitudes of participants shown that a certain number of participants had acquired new and additional knowledge. This is a concern now how and to what extent contributions of the training will influence to the organizational performance. The RIUD Project has several indicators in line with the training objectives. Individuals and organization engage proactively and constructively with one another is essential for achieving the project indicators. It is important to conduct a post-training monitoring of the performance of individual and organization on how they behave after the training. This will help determine how learning from the training has been applied to the workplaces, how far the training has achieved its objective, and what kind of other capacity development link-supports are required to make the training workplace usage. A post-training performance monitoring format is given in the Annex III to this the report as example.

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Annex I: List of participants3 (not based on designation and seniority) Participants list of Sirajgonj Paurashava Training on ‘’Addressing Challenges of Paurashava in Internally Generated Revenue Mobilizaion and its way to overcome’’ Date: 13-14 February,2017 Venue: Sirajgonj Paurashava Climate Change Adaptation Learning Center, Sirajgonj Total Participants : 25 (Male 22, Female 3) Sl 01 02

Name Mr. Saed Abdur Rouf Mukta Ms. Rumana Resma

03 04 05

Mr. Luthfur Rahman Engr. Shahjahan Ali Mr. Selim Ahmed

06 07 08

Mr. Moydan Ali Khan Mr. Belal Hossain Mr. Selim Ahmed

09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

Ms. Nasima Begum Mr. Md. Anisujjaman Mr. Md. Zahidul Islam Mr. S.M. Shah Alam Mr. Md. Sakawat Hossain Mr. Md. Abdul Aziz Mr. Md. Abdul Hannan Khan Ms. Ismatara Parvin Mr. Md. Al Amin Shekh Mr. Md. Serajul Islam Mr. Syed Akram Hossain Mr. Md. Rowshan Kabir Parvez Mr. Atiqul Islam Khan Mr. Md. Shamsul Alam Mr. Md. Nasim Parvex Mr. Md. Moniruzzaman Mr. Zulfikar Anowar Sadat Khan

Designation Mayor,Sirajgonj Paurashava Councilor, Pannel Mayor-3 & Member SC on Taxation Sirajgonj Paurashava Secretary, Sirajgonj Paurashava Executive Engineer , Sirajgonj Paurashava Councilor & Chairperson SC on Accounts & Audit , Sirajgonj Paurashava Councilor & Chairperson SC on Taxation , Sirajgonj Paurashava Councilor & Member SC on Taxation , Sirajgonj Paurashava Councilor & Chairperson SC on Accounts & Audit , Sirajgonj Paurashava Councilor & Member SC on Taxation, Sirajgonj Paurashava Accounts Officer, Sirajgonj Paurashava Assesor , Sirajgonj Paurashava Social Development Officer, Sirajgonj Paurashava Tax Collector , Sirajgonj Paurashava Collector (Bazar) , Sirajgonj Paurashava Licence Inspector , Sirajgonj Paurashava Assistant Assessor, Sirajgonj Paurashava Assistant Tax Collector, Sirajgonj Paurashava Assistant Licence Inspector , Sirajgonj Paurashava Assistant Tax Collector, Sirajgonj Paurashava Assistant Assessor, Sirajgonj Paurashava Assistant Tax Collector, Sirajgonj Paurashava Assistant Tax Collector, Sirajgonj Paurashava Assistant Tax Collector, Sirajgonj Paurashava Assistant Tax Collector, Sirajgonj Paurashava Office Assistant & Collector (Bazar)

Original attendance sheets are preserved /documented at GIZ city level offices concern.

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Participants list of Rajshahi City Corporation Training on ‘’Addressing Challenges of City Corporation in Internally Generated Revenue Mobilizaion and its way to overcome’’ Date: 26-27 Janurary,2017 Venue: Rajshahi City Corporation Climate Change Adaptation Learning Center, Rajshahi Total Participants : 27 (Male 25, Female 2) Sl 01

Name Mr. Md. Nizam ul Azim

Mr. Mustak Hossain

Mr. Abdus Samad

04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27

Dr. A.B.M Sharif Uddin Khandokar Md. Mahabubur Rahman Ms. Shahana Akhtar Zahan Mr. Md. Nur Islam Mr. Abu Saleh Md. Nur-E-Sayed Mr. Md. Walid Hassan Mahmud Mr. Biswajit Kumar Chakraborty Mr. Md. Tohidul Islam Mr. Md. Rezaul Karim Mr. A.K.M. Abu Shaker Mr. Md. Saidul Islam Mr. Md. Zamal Uddin Mrs. Shahida Khatun Mr. Md. Zakir Hossain Mr. Md. Moniruzzaman Mr. Md. Mizanur Rahaman Mr. Md. Mokshed Ali Hadi Mr. S.M. Mohiuddin Mr. Md. Shodidul Islam Mr. Md. Abul Qayum Mr. Achinta Kumar Bhadury Mr. Shakh Ariful Haque Mr. Aramuzzaman Mr. Atiqul Haque

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Designation Mayor (in charge), Rajshahi City Corporation (RCC) Ward Councilor, and Chairperson, Finance & Establishment Standing Committee , RCC Ward Councilor, and Chairperson, Account & Audit Standing Committee , RCC Chief Executive Officer, RCC Secretary, RCC Chief Revenue Officer, RCC Executive Engineer, RCC Revenue Officer, RCC Up- Taxation Officer, RCC Deputy Chief Assessor, RCC Up- Taxation Officer, RCC Inspector, RCC Inspector, RCC Business Inspector, RCC Up- Taxation Officer, RCC Office Assistant cum Computer Typist, RCC Office Assistant cum Computer Typist, RCC Tax Collector, RCC Assessor, RCC Assessor, RCC Assessor, RCC Assessor, RCC Up- Taxation Officer, RCC Sanitary Inspector, RCC Sanitary Inspector, RCC Sanitary Inspector, RCC Sanitary Inspector, RCC

Participants list of Satkhira Paurashava Training on ‘’Addressing Challenges of Paurashava in Internally Generated Revenue Mobilizaion and its way to overcome’’ Date: 14-15 March,2017 Venue: Satkhira Paurashava Climate Change Adaptation Learning Center, Satkhira Total Participants : 24 (Male-22, Female-2 ) Sl 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Name Mr. Md. Tazkin Ahmed Mr. Md. Sahinur Rahman Mr. S.k. Zahangir Hossain Kalu Mrs. Farha Diba Khan Sathi Mrs. Anima Rani Mandol Mr. Md. Saiful Islam Biswas Mr. Nazmul Karim Mr. Md. Aktar Hossain Talukder Mr. Shuvro Chandon Mahali Mr. Md. Johor Ali Mr. Saroj Kumar Dey Mr. Sidharto Mukarjee Mr. Krisnapad Sardar Mr. Robin Kumar Halder Mr. Md. Zakir Hossain Mr. Md. Zamal Uddin Faruk Mr. Zulhaz Uddin Mr. Md. Raihan Ahmed Mr. Sk. Safiqur Rahman Mr. Md. Selim Sarower Mr. Nemai Chandra Pal Mr. Md. Rabiul Alam Mr. Nasel Ali Mr. Md. Ziaur Rahman

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Designation Mayor Chairperson, Standing Committee of Taxation and Collection Member, Standing Committee of Taxation and Collection Member, Standing Committee of Taxation and Collection Member, Standing Committee of Taxation and Collection Secretary Executive Engineer Accounts Officer Town Planner Accountant Assessor Assistant Tax Assessor Tax Collector Tax Collector Tax Collector Tax Collector License Inspector Assistant License Inspector Tax Collector Assistant Engineer-Water Sub-Assitant Engineer Sanitary Inspector Store Keeper Slum Development Officer

Participants list of Khulna City Corporation Training on ‘’Addressing Challenges of City Corporation in Internally Generated Revenue Mobilizaion and its way to overcome’’ Date: 19-20 March ,2017 Venue: CSS Ava Center, Khulna Total Participants : 25 (Male 24, Female 1) Sl 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

Name Mr. SK. Hafizur Rahman Hafiz Mr. SK. Md. Gausul Azam Mr. Md. Giasuddin Bony Mrs. Anjira Khatun Mr. Polash Kanti Bala Mr. Md. Iqbal HossaIn Mr. Md. Arif Nazmul Hassan Mr. Md. Ohiduzzaman Khan Mr. Nuruzzaman Talukder Mr. Md. Faruq Hossain Talukder Mr. Md. Moshiur Rahman Khan Mr. Tapon Kumar Nondi Mr. Gazi Salauddin Mr. S.M. Mokarram Hossain Mr. S.M. Syeed Kamal Mr. Abdul Motleb Gazi Mr. Md. Nazrul Islam Mr. Shekh Haroon-or-Rashid Mr. Md. SK Masud Ali Mr. Shekh Humayun Kabir Mr. Pronob Kumar Ghosh Mr. Kazi Md. Imrul Hassan Mr. Khan Habibur Rahman Mr. S.K. Harun-ur-Rashid Mr. SK Nazrul Islam

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Designation Pannel Mayor & Councilor,Ward No. 17 Councilor, Ward No. 20 Councilor, Ward No.29 Councilor, Reserve Seat No. 5 Chief Executive Officer Secretary Chief Revenue Officer Revenue Officer Estate Officer Senior License Officer Assistant Collector of Taxes Collector of Taxes Bazar Super Deputy Collector of Taxes Assessor Assistant Assessor Assistant Collector of Taxes Assistant License Officer Assistant Estate Officer Assistant License Officer Deputy Collector of Taxes Deputy Collector of Taxes License Officer Assistant Assessor Assistant Collector (bazar)

Participants list of Barisal City Corporation Training on ‘’Addressing Challenges of City Corporation in Internally Generated Revenue Mobilizaion and its way to overcome’’ Date: 22-23 March,2017 Venue: BDS Hall Room, 5 Sadar Road, Barisa Total Participants : 20 (Male 18, Female 2) Sl 01 02

Name Mr. Md. Ahsan Habib Kamal Mr. A.K.M Shaidullah

Mr. Altaf Mahmud

Mr. Feroj Ahmed

Mr. Md. Habibur Rahman

Mr. Syed Zakir Hossain

07 08 09 10 11 12 13 14 15 16 17 18 19 20

Mr. Md. Wahiduzzaman Mr. Khan Muhammad Nurul Islam Mrs. Asma Begum Rumi Mr. Md. Mostgausul Haque Mr. Kazi Moazzem Hossain Mr. Mohammad Ali Bablu Mr. Mohsin Tohin Mr. Md. Anisur Rahman Mr. A.K.M Saiful Islam Mr. Mahbubur Rahman Mr. S.M. Abdul Kalam Mr. Md. Moin Uddin Most. Kamrun Nahar Mr. Md. Mizanur Rahman

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Designation Mayor Pannel Mayor, and Counsilor, Ward no. 4, and Member of Finance and Establishment Standing Committee, Councilor Counsilor,and Chairperson of Finance & Establishment Standing Committee Counsilor, and Member of Finance & Establishment Standing Committee Counsilor, and Member of Finance & Establishment Stadning Committee Counsilor, and Member of Finance & Establishment Stadning Committee Chief Executive Officer, and Counsior, Ward no.26 Chief Engineer Accounts Officer Assessor Assessor Deputy Tax Officer Deputy Tax Officer Trade Licence Inspector Assistant, Trade Licence Estate Officer Market Inspector Assistant Accounts Officer U.D. Water Supply Secttion Assistant, Water supply section

Annex II: Training Evaluations (Based on evaluation forms) Training evaluation by participants of Sirajgonj Paurashava Number of participates: 25 ; Number of respondents:16

Report in % Questionnaire

Not answered

Not at all

Moderate

6% 6% 6% 6% 31% 12% 6%

Good 18% 44% 50% 50% 44% 31% 31% 38% 62%

Very Good 82% 50% 44% 44% 50% 69% 38% 50% 32%

Training evaluation by participants of Satkhira Paurashava Number of participates: 24 ; Number of respondents:20

Report in % Questionnaire How the training was important for you? How was your participation in the training? How training met your expectation? How much the trainer showed his efficiency? How training methods and materials were used? How you pleased with trainer's behavior? How the quality of food for you? How you satisfied with overall training management? How the duration of training was enough sufficient?

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Not answered

Not at all

Moderate

15%

10%

25% 5%

Good 15% 25% 35% 25% 40% 20% 20% 45% 50%

Very Good 85% 75% 50% 75% 60% 80% 45% 55% 45%

Training evaluation by participants of Rajshahi City Corporation Number of participates: 27 ; Number of respondents:19

Report ( %) Questionnaire

Not answered

Not at all

Moderate 5% 21% 10% 6%

4% 5%

16% 16% 31%

Good 32% 43% 63% 48% 63% 26% 47% 47% 32%

Very Good 63% 57% 16% 42% 27% 74% 32% 37% 37%

Training evaluation by participants of Khulna City Corporation Number of participants:25 ; Number of respondents:19

Report ( %) Questionnaire

Not answered

Not at all

Moderate

How the training was important for you? How was your participation in the training? How training met your expectation? 5% How much the trainer showed his efficiency? How training methods and materials were used? How you pleased with trainer's behavior? How the quality of food for you? How you satisfied with overall training management? How the duration of training was enough sufficient? Training evaluation by participants of Barisal City Corporation

5% 11% 21% 5% 10%

16% 47%

Good 32% 21% 48% 37% 58% 37% 21% 42% 32%

Very Good 63% 68% 26% 58% 32% 63% 79% 42% 21%

Number of participates: 20 ; Number of respondents: 15

Report ( %) Questionnaire How the training was important for you? How was your participation in the training? How training met your expectation? How much the trainer showed his efficiency? How training methods and materials were used? How you pleased with trainer's behavior? How the quality of food for you? How you satisfied with overall training management? How the duration of training was enough sufficient? 23 | P a g e

Not answered

Not at all

Moderate

6% 26% 13% 33%

7% 13% 33%

Good 40% 47% 47% 47% 40% 7% 73% 60% 48%

Very Good 60% 47% 27% 40% 27% 93% 20% 27% 13%

Annex III: Post-training performance monitoring Training results (TR)/indicators

Contribute to which project indicators a b c d e f g TR 1: Familiarize participants’ knowledge about decentralization and local government revenue autonomy Indicator 1 0 1 2 3 Indicator 2 0 1 2 3 TR 2: Familiarize participants with procedures of identifying problems and prospects of revenue mobilization from internal sources; Indicator 1 0 1 2 3 Indicator 2 0 1 2 3 TR 3: Familiarize participants with the approach ‘risk management plan in revenue mobilization’ Indicator 1 0 1 2 3 Indicator 2 0 1 2 3

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Indicators of performance

Rating Score

Comments

Next steps

Training results (TR)/indicators

Indicators of Rating performance

Score

Comments

Next steps

a b c d e f TR 4: Participants knew how to prepare risk management plan for revenue mobilization; Indicator 1

Contribute to which project indicators g

0 1 2 3 Indicator 2 0 1 2 3 TR 5: Participants familiarized the importance of internal communication in organizational development vice versa revenue mobilization; Indicator 1 0 1 2 3 Indicator 2 0 1 2 3 TR 6: Participants familiarized with how their trusts towards the city management are improved. Indicator 1 0 1 2 3 Indicator 2 0 1 2 3

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Annex IV: Program Schedule of Training4 Day Date & Time

09:0010:00

10:0010:3011:30

11:3001:00

01:0002:00

Sessions/Contents

1 Methods

Session 1:Intoductory Arrival and Registration, Holy Quran Recitation , Welcome speech, greeting speech, Share project and training objectives; Inaugural, Participants introduction, Participants’ expectation.

Materials

methods: Individual work, Speech, Discussion, power point presentation,

materials: Registration sheet, Multimedia, playing cards, VIPP cards. Tea break Session 2: Decentralization and Revenue Autonomy methods: 2.1 Decentralizaiton and Local autonomy-Basic ideas: Story telling ( 3 • National governemnt and local government governments) • Decetralizaion and local government Open discussion • Constitutional obligations and decentralization ; Brain-storming 2.2 City Government and revenue autonomy • What is City Government? materials: • What is Revenue autonomy ; Multimedia • Legal powers of internal revenue mobilizaion VIPP Cards, Marker pens, White board Quiz-12 Session: 3 Problems and methods: prospects of Internal revenue Discussions mobilization TV talk show Question and answering 3.1 Tax compliance Power point presentaion • Meaning of tax Group discussions compliace? Group presentaions • Tax compliance to tax materials: autority and tax payers Multimedia 3.2 Tax compiance assessment Case no. 1 (key note: Problems and prospects of • Tax gap assessment revenue mobilizaion) • Tax compliance Case no. 2 (tax gap assessment) assessment Case no. 3 ( holding tax compiance assessment) Case no. 4 (licences compliance assessment)

Moderator / Facilitator Advisor, GIZ

Consultant

Prayer and lunch break

Training of Barisal City Corporation started at 12.am and ended at 7.p.m in each day as per revised schedule

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02:0003:15

Session 4: Preparation of Risk management plan for Revenue Mobilization : theoretical discussions 4.1 Revenue Moilizaion Plan • Municipal revenue mobilizaion • Revenue mobilizaion model 4.2 Risk management plan for revenue mobilizaion • Risk mangment • Risk management plan for revenue mobilization

03:1504:45

Session 5: Preparation of risk management plan for revenue mobilization – Practical exercise

04:4505:00

methods: Power point presentation Discussion Single work and presentation materials: Multimedia VIPP Cards White board

methods: Speech and discussions Group work excercise (round 1) Group work excercise (round 2 & final) 5.1 Risk identification and risk rating Group works presentaiton (1st and final (phase 1) round) 5.2 Risk management plan for revenue materials: mobilization (phase 2 & final) Case no. 5 (Revnue Mobilization plan in risk managment approach) Flip chart exercise table (round 1 and final) Tea break and day close

Day Time

Sessions/Contents

09:00-10:00

Day-One sessions review

Consultant

Methods

Materials

methods:

Moderator/ Facilitator Advisor, GIZ

Power point, Discussion, Question and answering materials:

Multimedia. 10:00-10:30 10:30-11:00

11:30-12:15

Tea break Session 6: Implementation and Monitoring of Risk management plan for revenue mobilization 2.1 Implementaion of Risk managment plan for revenue mobilizaion 2.2 Montoring of Risk management plan for revenue mobilizaion Session 7: Internal communication for revenue mobilization 7.1 Types of internal communicaion 7.2 Internal communication of city management 7.3 Formal and informal internal

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methods:

Power point presentation and discussions materials:

Multimedia

methods:

Power point Discussions Group works: Communcation networks making Questions and answering materials:

Multimedia

Consultant

communicaion 7.4 Formal and informal internal communicaion in city managment

12:1501:00

02:0003:00

03:0003:15

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Case no.6 (Internal communication: Sharif Ahmed & Didarul Alam) Poster paper, Marker pens, Paper-made manicons Session 8: Tax payers’ perception and methods: behavior Power point 8.1 What is perception and behaviour? Sticker method 8.2 Ability and benefites theory of taxation: Questions and answering Tax payers‘ perception and behaviour; materials: 8.3 Factors that influence the tax payers’to Sticker cards – Communicative & pay taxes or not; responsive massages 8.4 How to incraese tax payers‘ trust towards the City Managment Prayer and lunch break

Session 9: Closing Traiing reviews, expectaion reviewed reconcilaiton

methods: Speech delivery, Discussion, Questionanswering materials Multimedia, Training-evaluation forms Tea break and training close

Consultant

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