Short report & photo documentary fm2training sips 22 02 17

Short Report and Photo Documentary Two-Day Training: ‘Addressing Challenges of Paurashava in Internally Generated Revenue Mobilization and way to overcome’ Under Resilient and Inclusive Urban Development (RIUD) Project, GIZ

Date: 13-14 February, 2017 Location: Sirajgonj Climate Change Adaptation Learning Center, Sirajgonj Participants: Mayor, Councilors and Key Officials of Sirajgonj Paurashava Report prepared by: Md. Zahurul Islam, Consultant-Organizational Capacity Development Focusing on Financial Management in ULGI’s, Resilient and Inclusive Urban Development (RIUD), GIZ February 22, 2017

Background The training ‘’Addressing Challenges of Paurashava in internally generated revenue mobilization and way to overcome’’ ’was prepared on the basis of a previously conducted study ‘’ Capacity Needs Assessment of Sirajgonj Paurashava in Financial Management focusing on organizational development’ under ’ Resilient and Inclusive Urban Development (RIUD) Project which is being implemented in five partner cities: Rajshahi City Corporation, Khulna City Corporation, Barisal City Corporation, Sirajgonj Paurashava and Satkhira Paurashava in Bangladesh.The RIUD project is being implemented jointly by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and Local Government Division (LGD). The training program was developed basis of the findings of the field study undertaken by the consultant, as well as time to time supports and advices of the GIZ TC Members. The delivery and facilitation of this training program is one of deliverables of the consultant on the individual consultancy services contract. The overall objective of RIUD: ‘’Selected partner cities, on self-initiative and with the active involvement of the poor population, implement measures to increase the adaptive capacity in slum settlements’’.

Main objective of the training The main objective of the training is to increase the capacity of the Mayor, Councilors, and Key Officials of the Sirajgonj Paurashava in addressing the challenges of internal revenue mobilization and finding out its best ways to overcome Design and structure of the training The training was designed mainly on the basis of adult learning principles with focus on the four ideas; as under: 1. Selection of action oriented training topics on the basis of information from previously conducted needs assessment; 2. Interactive participation through group works exercises, group discussions, plenary sessions, review session ; 3. Use real problems , challenges and practical examples in the discussion through a number of case studies; 4. Combination and blending of different interactive methods, including exercise, discussion brain-storming, case studies, quiz, story , game , role play, meditation and attractive multimedia presentations to retain the participants always active.

The two-day training was structured with the nine sessions, as under: Session 1: Inauguration Session 2: Decentralization and revenue autonomy Session3: Problems and prospect of internal revenue mobilization Session 4: Risk management plan for revenue mobilization Session 5: Preparation of risk management plan for revenue mobilization: a practice session Session 6: Implementation and monitoring of risk management plan for revenue mobilization Session 7: Internal communications Session 8: Tax payers’ perception and attitude Session 9 : Closing Programme schedule of the training is given in the Annex to this report.

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Participation The training was participated by the Mayor, Councilors and Key Officials of Sirajogonj Paurashava.

List of the participants, training moderator, and training facilitator and resource participant of the training is given in the Annex to this report.

Impression: Participation of the training was very satisfactory and sometimes good exceptional.

Attitudes of participants showed they were interested in the training. Except few1, all participants actively attended in the training course 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 and observations of training facilitator showed that a certain number of participants acquired new and additional knowledge.

Evaluation The methodology used was the post-evaluation questionnaire with 9 closed questions with rating scale from one to five (not know, not good, moderate, good, excellent) 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 training evaluation form, with comments for possible improvement.

Evaluation by participants The evaluation of the participants resulted in the following feedback and suggestions. A general outcome of the training based on evaluation form is that:         

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82 % of the participants indicated that importance of this training was ‘very good’ for them, 18% indicated ‘good’; 50 % of participants indicated that their participation in the training was ‘ very good’, and 44 % indicated ‘ good’; and 6% indicated moderately; 50 % of participants indicated that the training did meet their expectations ‘good’, 44 % indicated ‘very good’ and 6% indicated ‘moderately 50 % of participants indicated that efficiency of the trainer was ‘good’ and 44 % indicated as’ very good’; and 6% indicated ‘moderately 50% of participants indicated that usage of methods and materials in the training was ‘ very good’ and 44% indicated as ‘ good’ and 6 % as ‘moderately’; 69% of participants indicated that behavior of the trainer was ‘very good’, and 31% indicated as ‘good’.

38% of participants indicated that quality of foods in the training was ’very good’; and 31% indicated ‘good’; and 31% indicated ‘moderately’ 50% of participants indicated that overall training management was ‘very good’; 38% indicated ‘good’; 12% indicated ‘moderately’; 62% of participants indicated that duration of the training was ‘good’; 31% indicated ‘very good’; and 12% indicated’ moderately’.

Standing committee members on Taxation 2

The most relevant recommendations in the evaluation forms were: -

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

The most relevant remarks in the evaluation forms were: -

Need more trainings; Need this training again; The training was supportive for Paurashava administration and revenue mobilization.

Evaluation by training facilitator: The training evaluation using post-evaluation questionnaire captured the immediate reaction of the participants seemed to feel happy on their evaluation that 82 % of the participants indicated that importance of this training was ‘very good’ for them, 18% indicated ‘good’. How much participants have learned as a result of having attended this training that 50 % of participants indicated that the training did meet their learning expectations ‘good’, 44 % indicated ‘very good’ and 6% indicated ‘moderately. Written comments on the evaluation were positive also. During the day and trainingend sessions, participants had the opportunity to tell what was the most significant they had learnt, what would be used in the Paurashava. Participants’ reactions were very positive. It is indicative that the most complicated theme ‘revenue mobilization in risk management approach’’ is recognized as important by the participants. Infact, participants’ reactions throughout in two days training were observed which help to recommend that influence of training on achievement of project indicators need some link-supports that might contribute to good results.

Proceedings of the Training ‘A picture says more than words’’. One of the purposes of this report is to make a visualized documentary of the training proceedings with photographic evidence as captured.

Proceedings of the training are documented below as session wise:

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Session

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Session title: Inauguration

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Figure 1: Inaugural speech. From left; Secretary, the Hon’ble Mayor, and Executive Engineer of Sirajgonj Paurashava

Figure 2: Audience at the Inaugural Session

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Figure 3: A single brain sometimes can not take good decisions. Audience divided into 3 small teams to introduce their team with each other in appreciative manner.

Figure 4: A good eam leader understands his team members well and knows what the team’s best strenghts. The small group team leader is introducing each of team members are doing well in the jobplace.

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Figure 5: A good team leader always appreciates his team members whenever they have done something good. The small group team leader is doing the same.

Figure 6: Everyone entrusts the appreciative leadership.The audience is clapping their hands!

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Figure 7:Training scheudle on powerpoint presentation

Figure 8: Participants’ expectations from training

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Session

2

Session title: Decentralization and Paurashava Revenue Autonomy

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Figure 9: Audience are said to express their emotional feelings on the picture

Figure 10: A question to participants ‘’why the power and authority from the central government to local governments are transferred ?’’

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Figure 11: The Constitution of Bangladesh divides powers between the national and local government in three categories on PowerPoint presentation.

Figure 12: Very attentive audience!

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Figure 13: ‘More decentralization means keeping more trusts to local public representatives’: an interaction with the Councilor, and Chairperson of Standing Committee on Finance and Audit, Sirajgonj Paurashava

Figure 14: Different types of decentralization on PowerPoint for presentation

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Figure 15: The participants in a large group in a discussioin on decentralization.

Figure 16: People make both local and national governments. People is the government of the governments: a story of 3 governments

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Figure 17: Story telling ‘’tin sarkarer galpo’’using the VIPP cards.

Figure 18: Secretary of Sirajgonj Paurashava in a large group discussions on the story themes.

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Figure 19: ‘Paura Government’ have the authority to make decisions in a small geographic area near to them. The structure of the Paura Government in a extend is similar to the National Government. Photo of Sirajgonj Paruashava in 1014: Present seems better than the past !

Figure 20: Participants in a full of care to the topic “ Paura Government’ !

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Figure 21: The base of ‘Paurshava Revenue Autonomy’: Rules 98-105 of the Paurashava Act

Figure 22: Every participant feels free to make questions during or after the presentation.

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Figure 23: Asking quiz questions to the participants uses as a tool of session end reviews

Figure 24: Quiz makes a good way of communication.

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Figure 25: Why you agree with the words ’Paura Sarkar (Municipal Government)’- . A quiz question to the Councilor, and Panel Mayor-3, & Member of Standing Committee on Taxation

Figure 26: Why we need local government ? a quiz question to the audience.

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Figure 27: We need local government because not all problems are solved by the national government.

Figure 28: A photo session at tea break !

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Session

3

Session title: Problems and Prospects of Internal Revenue Mobilization of Paurashava

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Figure 29: : Audience are said to see the picture and to express the visual meaning of the picture

Figure 30: A key note paper on ‘Problems and Prospects of Internal Revenue Mobilization of Paurashava ‘is distributed in the participants before the ‘Talk show’ program starts.

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Figure 31 : Panel members of ‘TV talk Show program’

Figure 32 : Talks start …

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Figure 33 : Question from a viewer of TV talk show

Figure 34: Purpose of ‘tax compliance assessment’ in a powerpoint disply

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Figure 35: As a resource participant, Secretary of Sirajgonj Paurashava giving a brief on ‘Tax Compliance Assessment Form’ to the audience

Figure 36 : A case is given to the audience for study . Findings of each individual are then shared and discussed in the large group.

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Figure 37: Three types of tax payers in tax gap analysis

Figure 38: A case on ‘tax gap assessment: holding tax, trade licence, market rent

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Figure 39: Participants in the group work exercises ‘’Tax gap assessment’’ in 3 small groups

Figure 40: Participants of group no. 3 in a cooperative learning

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Figure 41: Participants of group no. 2 in a cooperative learning

Figure 42: Participants of group no. 1 in a cooperative learning

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Figure 43: An output of group 1: ‘Holding Tax Gap’

Figure 44: An output of group 2 : ‘Holding tax gap’’

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Figure 45: ‘Holding tax gap assessment’ based on a case study

Figure 46: ‘Market rent gap assessment’ based on a case study

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Session

4

Session title: Risk Management Plan for Revenue Mobilization

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Figure 47: A Rabindra Songeet: Mor bhabonare ki haway matalo, dole mon …… .

Figure 48: ‘Dole mon’ : a mind meditation game !

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Figure 49: ‘Revenue mobilization’ is the process of making revenues ready to move for its specific use. A bee works for every member of its organization ‘bee colony’. ‘A revenue mobilizer is as like a Bee’

Figure 50: ‘Revenue mobilization model’ in a power point display

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Figure 51: Risk, probability of risk ; and consequence of risk are three basics to prepare ‘risk management plan for revenue mobilization’

Figure 52 : Every question of the participants are responeded seriousely so that they feel their voice have weight in the discussion

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Figure 53: Risk rating = Probability of risk X Consequence of risk, in a power point for discussions

Figure 54 : Participants at front stage to keep the them engaged.

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Figure 55: Format of ‘Risk identification and rating’: phase 1

Figure 56: Participants have many ideas to share.

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Figure 57: Format of Risk Management Plan for Revenue Mobilization: phase 2 and final:

Figure 58: Staying close with the participants makes them confidence to say

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Figure 59: Questions that are essential to ask all stakeholders for integrating their opinions in risk management plan

Figure 60 : Participants as active listeners contribute the good discussions

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Figure 61: Magical words of pain therapy. A pain therapy game!

Figure 62: Wish one and enjoy!

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Figure 63: Wish one and enjoy!

Figure 64: Wish one and enjoy!

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Session

4 (cont.)

Session title: Preparation of Risk Management Plan for Revenue Mobilization-A practice session

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Figure 65: Moderator speaking the case for a shared and common understanding in the audience

Figure 66: Group facilitation going on.

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Figure 67: Group can work best if the task is clearly defined and understood

Figure 68: Group exercises are best done, if the group members exchange their experience and ideas with each other

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Figure 69: ‘Risk Identification and rating (phase 1)’ in a poster paper exercises by group A

Figure 70: ‘Risk Identification and rating (phase 1)’ in a poster paper exercises by group B

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Figure 71: ‘Risk Management Plan for Revenue Mobilization (phase 2 & final ) in a poster paper exercises by group B

Figure 72: Display of group B output (phase 1 & 2 ) for plenary

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Figure 73: Display of group A output (planning phase 2) for plenary

Figure 74 : Display of group B output (planning phase 2) for plenary

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Session

5

Session title: Implementation and monitoring of Risk Management Plan for Revenue Mobilization

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Figure 75: Implementation together with monitoring in a title graphic for presentation

Figure 76: Take decisions at first on the methods to be followed in implementation and monitoring of risk management plan

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Figure 77: Implementation and monitoring cycle of risk management plan for revenue mobilization in a power point presentation

Figure 78: Audience at this session

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Session

6

Session title: Internal Communication of Paurashava

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Figure 79: Types of internal communication in a power point for presentation

Figure 80: Formal and informal internal communication networks in the organization.

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Figure 81 : Communication could be either formal and informal. Informal communication can help to fill the gap of formal communication

Figure 82: A participant performing as a lead reader of the case “Internal Communication: Sharif Ahmed & Didarul Alam’’ in the audience

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Figure 83: A case titled “Internal Communication: Sharif Ahmed & Didarul Alam’’ in a power point

Figure 84: Making ‘formal communication network’ by blue color as per role-characters of the case study

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Figure 85: Making ‘informal communication network’ by red color as role-characters of the case study

Figure 86: A participant role playing as Mr. Dabirul Alam (a character of the case) has just lodged a complaint against ‘Sharif Ahmed !

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Figure 87: When a case study entails the reality the participants find many real examples for sharing

Figure 88: No criticism. Share information with each other. Wish everyone and be happy always!

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Session

7

Session title: Tax Payer’s perception and attitude

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Figure 89: Picture says more that words. A title page picture on power point

Figure 90: How the tax payers’ mindset changes decision to pay tax ’

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Figure 91: ‘’Six factors can change tax payer’s perception and behavior ‘’in a power point display for discussions

Figure 92: ‘’Six factors that can change the tax payer’s perception and behavior ‘’in a large group discussion

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Figure 93: ‘Tax payers’ trust towards the city government can be increased by two-ways ‘in a power point discussion

Figure 94: Distribution of two-type stickers in the audience. Type 1 : ‘Communicative stickers’ , type 2 :’ responsive stickers’ in color cards on 6’’x 12’’

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Figure 95: A participant with two hands displaying the sticker and saying a ‘short message speech (sms)’ to the tax payers

Figure 96 : Many hands are better than two! Many hands bring more stickers and more messages!

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Session

8

Session title: Closing

Figure 97: Concluding speech by Secretary, Sirajgonj Paurashava

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Participants list as per attendance sheet (not based on designation and seniority) Sl Name Disignation 01 Mr. Saed Abdur Rouf Mukta Mayor,Sirajgonj Paurashava 02 Ms. Rumana Resma Councilor, Pannel Mayor-3 & Member SC on Taxation Sirajgonj Paurashava 03 Mr. Luthfur Rahman Secretary, Sirajgonj Paurashava 04 Engr. Shahjahan Ali Executive Engineer , Sirajgonj Paurashava 05 Mr. Selim Ahmed Councilor & Chairperson SC on Accounts & Audit , Sirajgonj Paurashava 06 Mr. Moydan Ali Khan Councilor & Chairperson SC on Taxation , Sirajgonj Paurashava 07 Mr. Belal Hossain Councilor & Member SC on Taxation , Sirajgonj Paurashava 08 Mr. Selim Ahmed Councilor & Chairperson SC on Accounts & Audit , Sirajgonj Paurashava 09 Ms. Nasima Begum Councilor & Member SC on Taxation, Sirajgonj Paurashava 10 Mr. Md. Anisujjaman Accounts Officer, Sirajgonj Paurashava 11 Mr. Md. Zahidul Islam Assesor , Sirajgonj Paurashava 12 Mr. S.M. Shah Alam Social Development Officer, Sirajgonj Paurashava 13 Mr. Md. Sakawat Hossain Tax Collector , Sirajgonj Paurashava 14 Mr. Md. Abdul Aziz Collector (Bazar) , Sirajgonj Paurashava 15 Mr. Md. Abdul Hannan Khan Licence Inspector , Sirajgonj Paurashava 16 Ms. Ismatara Parvin Assistant Assessor, Sirajgonj Paurashava 17 Mr. Md. Al Amin Shekh Assistant Tax Collector, Sirajgonj Paurashava 18 Mr. Md. Serajul Islam Assistant Licence Inspector , Sirajgonj Paurashava 19 Mr. Syed Akram Hossain Assistant Tax Collector, Sirajgonj Paurashava 20 Mr. Md. Rowshan Kabir Parvez Assistant Assessor, Sirajgonj Paurashava 21 Mr. Atiqul Islam Khan Assistant Tax Collector, Sirajgonj Paurashava 22 Mr. Md. Shamsul Alam Assistant Tax Collector, Sirajgonj Paurashava 23 Mr. Md. Nasim Parvex Assistant Tax Collector, Sirajgonj Paurashava 24 Mr. Md. Moniruzzaman Assistant Tax Collector, Sirajgonj Paurashava 25 Mr. Zulfikar Anowar Sadat Khan Office Assistant & Collector (Bazar)  SC: Standing Commettee Training Resoruce Participant Mr. Luthfur Rahman Training Moderator Mr. Md. Atiar Rahman

Training Facilitator Md. Zahurul Islam

Secretary , Sirajgonj Paurashava

Advisor on Community Development, Poverty & Gender, RIUD Project, GIZ Paurashava

Consultant-Organizational Capacity Development focusing on Financial Management in ULGI’s, RIUD Project, GIZ

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Training Programme Schedule Day 1 Time 09:00-10:00

10:0010:30-11:30

11:30-01:00

Sessions/Contents 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:

Session: 3 Problems and prospects of Internal revenue mobilization

Moderator/ Facilitator Advisor, GIZ

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

Registration sheet, Multimedia, playing cards, VIPP cards.

Tea break methods: Session 2: Decentralization and Paurashavva Story telling ( 3 governments) Revenue Autonomy Open discussion 2.1 Decentralizaiton and Local autonomy-Basic ideas: Brain-storming • National governemnt and local government • Decetralizaion and local government • Constitutional obligations and decentralization ; materials: Multimedia 2.2 Paura government and Paurashava revenue VIPP Cards, Marker pens, autonomy White board • What is Paura Government?

Quiz-12 • Paurashava Revenue autonomy ; • Legal powers of Paurashava in internal revenue mobilizaion

3.1 Tax compliance • Meaning of tax compliace?

• Tax compliance to tax autority and tax payers 3.2 Tax compiance assessment • Tax gap assessment • Tax compliance assessment 01:00-02:00 02:00-03:15

Methods

methods:

Consultant

Consultant

Discussions TV talk show Question and answering Power point presentaion Group discussions Group presentaions materials:

Multimedia Case no. 1 (key note: Problems and prospects of revenue mobilizaion of Paurashava) Case no. 2 (tax gap assessment) Case no. 3 ( holding tax compiance assessment) Case no. 4 (licences compliance assessment)

Prayer and lunch break methods: Session 4: Risk management plan Power point presentation for Revenue Mobilization Discussion 4.1 Revenue Moilizaion Plan Single work and presentation • Municipal revenue mobilizaion materials: • Revenue mobilizaion model Multimedia 4.2 Risk management plan for revenue VIPP Cards mobilizaion White board • Risk mangment • Risk management plan for revenue mobilization

Consultant

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03:15-04:45

Session 5: Preparation of risk management plan for revenue mobilization – a practice session 5.1 Risk identification and risk rating (phase 1) 5.2 Risk management plan for revenue mobilization (phase 2 & final)

methods:

Consultant

Speech and discussions Group work excercise (round 1) Group work excercise (round 2 & final) Group works presentaiton (1st and final round) materials:

Case no. 5 (Revnue Mobilization in risk managment approach) Flip chart exercise table (round 1 and final) Tea break and day close

04:45-05:00

Day 2 Time 09:00-10:00

Sessions/Contents Day-One sessions review

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 of Paurashava 7.1 Types of internal communicaion 7.2 Internal communication of city management 7.3 Formal and informal internal communicaion 7.4 Formal and informal internal communicaion of city managment

methods:

Power point presentation and discussions

Consultant

materials:

Multimedia

methods:

Consultant

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

Multimedia Case no.6 (Internal communication: Sharif Ahmed & Didarul Alam) Poster paper, Marker pens, Paper-made manicons

12:15-01:00

methods: Session 8: Tax payers’ perception and Power point attitude Sticker method 8.1 What is perception and attitude?

Questions and answering 8.2 Ability and benefites theory of taxation: Tax materials: payers‘ perception and attitude; Sticker cards – Communicative 8.3 Factors that influence the tax payers’to pay massages taxes or not; Sticker cards – Responsive massages 8.4 How to incraese tax payers‘ trust towards the City Managment Prayer and lunch break

Consultant

02:00-03:00

Session 9: Closing Traiing reviews, expectaion reviewed reconcilaiton

Consultant

03:00-03:15

methods:

Speech delivery, Discussion, Questionanswering materials

Multimedia, Training-evaluation forms Tea break and training close

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