Short Training Report and Photo Documentary Two-Day Training ‘Addressing Challenges of City Corporation in Internally Generated Revenue Mobilization and way to overcome’ Under Resilient and Inclusive Urban Development (RIUD) Project, GIZ
Date: 26-27 February, 2017 Location: Rajshahi Climate Change Adaptation Learning Center, Rajshahi Participants: Mayor, Councilors and Key Officials of Rajshahi City Corporation Report prepared by: Md. Zahurul Islam, Consultant-Organizational Capacity Development Focusing on Financial Management in ULGI’s, Resilient and Inclusive Urban Development (RIUD), GIZ March 2, 2017
Table of contents 1 2 3 4 5 6 6.1
Background Objective of the training Design and structure of the training Venue , date and Participation Impression Evaluation Evaluation by participants
2 2 2 3 3 3 3
6.2
Evaluation by facilitator
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Documentation
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Annex I: Photo documentary Annex II: Participants list Annex III: Training schedule
5-12 13 14
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1. Background The training ‘’Addressing Challenges of City Corporation in internally generated revenue mobilization and way to overcome’’ ’was prepared and delivered on the basis of a previously conducted study ‘’ Capacity Needs Assessment of Rajshahi City Corporation 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’’.
2. Objectives of the training The main objective of the training is to increase the capacity of the Mayor, Councilors, and Key Officials of the Rajshahi City Corporation in addressing the challenges of internal revenue mobilization and finding out the best ways to its overcome. Specific objectives of the training are given below:
Familiarize participants’ knowledge about 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 ‘risk management plan in revenue mobilization’ Provide 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.
3. 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 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.
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On the basis of needs assessment study, the two-day training is structured 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: 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 communication Session 8: Tax payers’ perception and behavior Session 9 : Closing Programme schedule of the training is given in the Annex III to this report. 4. Venue, date and Participation The training took place at Rajsahi City Corporation on 26-27 February 2017 in participation of the Mayor, Councilors and Key Officials of Rajshahi City Corporation. List of the participants, training moderator, and training facilitator and resource participants of the training is given in the Annex II to this report. 5. Impression: The participation of the training was very satisfactory. The case studies and role plays were very interestingly welcomed as these all were based on real context of the City Corporation; therefore, participants received all the opportunity to exchange experience and knowledge with other participants through group works and discussions. Lack of self-motivation to learn is a critical constraint of participatory training. But the participants’ tone and non-verbal attitude as a whole showed that they had full of selfmotivation and pre-mind curiosity towards the training. The senior participants were very cooperative extending this training friendly and open discussion environment. At closing session, participants’ were asked to identify some events of the training which affected them very much. The participants highlighted the decentralization, Tin Sarkarer Golpo, TV Talk show, group works, internal communication the most affected events. 6. 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 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. 6.1 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: 63 % of the participants indicated that importance of this training was ‘ very good’ for them, 32% indicated ‘good’, and 5 % as moderately; 57 % of participants indicated that their participation in the training was ‘very good’, and 43% indicated ‘ good’; 63 % of participants indicated that the training did meet their expectations ‘good’, 16 % indicated ‘very good’ and 21% indicated ‘moderately 48 % of participants indicated that efficiency of the trainer was ‘good’ and 42 % indicated as’ very good’; and 10% indicated ‘moderately 63% of participants indicated that usage of methods and materials in the training was ‘ good’ and 27% indicated ‘ good’ and 6 % ‘moderately’, and 4% not answered; 74% of participants indicated that behavior of the trainer was ‘very good’, and % 26 indicated ‘good’. 47% of participants indicated that quality of foods in the training was ’good’; and 32% indicated ‘good’; and 16% indicated ‘moderately’, 5% not answered; 47% of participants indicated that overall training management was ‘good’; 37% indicated ‘good’; 16% indicated ‘moderately’; 37% of participants indicated that duration of the training was ‘ very good’; 32% indicated ‘good’; and 31% indicated’ moderately’. 3
The most relevant recommendations in the evaluation forms were: -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 other areas of City Corporation -Need discussion regarding other divisions
The most relevant remarks in the evaluation forms were: - 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 6.2 Evaluation by facilitator: The training evaluation using post-evaluation questionnaire captured the immediate reaction of the participants seemed to feel happy on their evaluation that 63 % of the participants indicated that importance of this training was ‘good’ for them, 32% indicated ‘very good’ , and 5% indicated ‘moderately. Again, 57 % of participants indicated that their participation in the training was ‘very good’, and 43% indicated ‘ good’. How much participants have learned as a result of having attended this training that 57 % of participants indicated that the training did meet their learning expectations ‘good’, 43 % indicated ‘very good’. As the participants had districts job assignments, therefore, 63 % of participants indicated on their evaluation that the training did meet their expectations ‘good’, 16 % indicated ‘very good’ and 21% indicated ‘moderately ‘ which seems that participants have more interest to learn.
7. Documentation ‘A picture says more than words’’. Therefore, a photo documentary of the training is given to the Annex I of this report as evidence.
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Annex I: Photo documentary
Figure 1: Training inauguration. From left, Chief Executive Officer, Secretary, and Chief Revenue Officer
Figure 2: Briefing the training objectives in audience
Figure 3: Different types of decentralization for discussions
Figure 5: ‘Story of 3 governments’. Perspective of democratic governance
Figure 6: A comparative review: ‘City Government’ and ‘National Government’
Figure 7: 12-question quiz on decentralization and revenue autonomy
Figure 4: Chief Revenue Officer, as a resource participant in a discussion on decentralization Figure 8: ‘Why we need local government?’ , one of the quizzes
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Figure 13: Questions from the audience starts…. Figure 9: Say the essence of title picture.
Figure 14: Tax compliance briefing through case study
Figure 10: Some spiritual words to encourage the participants for open mind discussions
Figure 15: Interaction with a participant on topic discussion Figure 11: A slide showing a TV .., Talk show: ‘Problems and prospects of Internal Revenue Mobilization of City Corporation’
Figure 11 : Discussion starts…. Figure 16 : Mayor in a discussion at session
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Figure 17: An energizer to warm up the team and promote group interaction
Figure 18: Group study for tax gap assessment
Figure 21: Group 1 output ‘Trade license gap assessment’ (based on case study) sharing
Figure 22: Group 2 output ‘Holding tax gap assessment (based on case study) sharing
Figure 19: Holding tax gap assessment exercise in group no. 2
Figure 23: Group 3 output ‘Market rent gap assessment (based on case study) sharing
Figure 20: Secretary of RCC in a round visit in the groups
Figure 24: Audience at large group discussion 7
Figure 29: Risk based one-to- one discussion Figure 25: Giving coach on ‘bee flying’
Figure 30: ‘’A Revenue mobilizer works as ‘bee’’. A mind therapy game: ‘wish and enjoy! Figure 26: A participant flying as’ a bee’. It’s not only a funny play!
Figure 31: enjoying!
Figure 27: Revenue mobilization model in PPT discussion
Figure 28: Risk mapping in revenue mobilization Figure 32: A nice moment!
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Figure 37: Output of group A (round 1) in plenary session Figure 33: Case reading before group works (round 1 & 2)
Figure 38: Output of group A (round 1) in plenary session (cont..) Figure 34: Briefing Revenue Officer on his roles in round 1 working session as per case study
Figure 39: Output of group A (round 1) in plenary session (cont..) Figure 35: Risk identification and rating exercise (round 1) in group A
Figure 36: Risk identification and rating (round 1) exercise in group B
Figure 40: Output of group A (round 1) in plenary session (cont..)
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Figure 41: Output of group B (round 1) in plenary session
Figure 42: Output of group B (round 1) in plenary session (cont..)
Figure 43: Preparation of Risk Management plan (round 2) in large group discussion .
Figure 44: Chief Revenue Officer, as a resource
participant in round 2 working session
Figure 45: Chief Revenue Officer , as a resource participant in round 2 working session(cont.)
Figure 46: Ward Councilor, in his speech gives importance on active role of the standing committees
Figure 47: Case briefing “Internal communication : Sharif Ahmed and Didarul Alam’’ in the audience
Figure 48: An open discussion on the case
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Figure 53: A performer (singer) from the participants Figure 49: A role play between 2 actors, as Sharif Ahmed and Didarul Alam as per case
Figure 54: Audience with big hands! Figure 50: Secretary of RCC, as resource person took part in the discussion
Figure 55: Ability and benefit theory of taxes
Figure 51: Secretary of RCC, as resource person took part in the discussion (cont..)
Figure 52: Secretary of RCC, as resource person took part in the discussion (cont...)
Figure 56: Ways of tax payers’ trust building towards city management: ‘Communication and responsive’ ‘approaches
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Figure 57: Sticker and message to tax payers
Figure 61: Stickers and messages to tax payers (cont..)
Figure 62: Training end review and reaction (cont..)
Figure 58: Sticker and messages to tax payers (cont..)
Figure 63: A picture all together Figure 59: Stickers and message to tax payers (cont..)
Figure 60: Stickers and messages to tax payers (cont..)
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Annex II: Participants List Sl 01 02
Name Mr. Md. Nizam ul Azim Mr. Mustak Hossain
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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
Resoruce Participants Khandokar Md. Mahabubur Rahman Ms. Shahana Akhtar Zahan Moderator Ummul Husna Shabnam Khanam Facilitator Md. Zahurul Islam
(not based on designation and seniority) Disignation 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
Secretary, RCC Chief Revenue Officer, RCC
Advisor on Community Development, Poverty & Gender, RIUD Project, Rajshahi Rigional Office, GIZ Consultant-Organizational Capacity Development focusing on Financial Management in ULGI’s, RIUD Project, GIZ
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Annex III: Training Schedule Day Date & Time 09:00-10:00
10:0010:30-11:30
11:30-01:00
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 methods: Session 2: Decentralization and City Corporation Story telling ( 3 Revenue Autonomy governments) 2.1 Decentralizaiton and Local autonomy-Basic ideas: Open discussion • National governemnt and local government Brain-storming • Decetralizaion and local government • Constitutional obligations and decentralization ; materials: 2.2 City Government and City Corporation revenue Multimedia autonomy VIPP Cards, Marker pens, • What is City Government? White board • City Corporation Revenue autonomy ; • Legal powers of City Corporation in internal revenue Quiz-12 mobilizaion Session: 3 Problems and prospects of Internal revenue mobilization 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
Moderator/ Facilitator Advisor, GIZ
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 City Corporation) Case no. 2 (tax gap assessment) Case no. 3 ( holding tax compiance assessment) Case no. 4 (licences compliance assessment)
01:00-02:00 02:00-03:15
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
03:15-04:45
Session 5: Preparation of risk management plan for revenue mobilization – a practice session
methods:
Consultant
Consultant
Speech and discussions Group work excercise (round 1) Group work excercise (round 2 & final) 14
5.1 Risk identification and risk rating (phase 1) 5.2 Risk management plan for revenue mobilization (phase 2 & final)
Group works presentaiton (1st and final round) materials:
Case no. 5 (Revnue Mobilization plan in risk managment approach) Flip chart exercise table (round 1 and final) Tea break and day close
04:45-05:00
Day Time 09:00-10:00
Sessions/Contents Day-One sessions review
2
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 City Corporation
methods:
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
materials:
methods:
Power point presentation and discussions
Consultant
materials:
Multimedia Consultant
Power point Discussions Group works: Communcation networks making Questions and answering 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 behavior Sticker method 8.1 What is perception and behaviour? Questions and answering 8.2 Ability and benefites theory of taxation: Tax materials: payers‘ perception and behaviour; 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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