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

Page
1 Introduction 2
1.1 Background Information 2
1.2 Objectives of training 2
2 Training needs assessment 3
3 Training design 3
4 Deliver of training 4
5 Training evaluation 14
6 Conclusion and Recommendation 16

Annex I : List of participants 17-21

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

Annex II : Training evaluations 22-23

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

Annex III : Post-training performance monitoring format 24-25

Annex IV : Training program schedule 26-27

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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 fr Internationale Overall objective of the RIUD:
Zusammenarbeit (GIZ) and Local Government Division (LGD).
The overall objective1 of the RIUD: Five partner cities, on self- Five partner cities, on self-
initiative and with the active involvement of the poor initiative and with the active
population, implement measures to increase the adaptive involvement of the poor
capacity in slum settlements. The delivery and facilitation of population, implement
measures to increase the
this training program is one of deliverables of the consultant
adaptive capacity in slum
on the individual consultancy service assignment. The report settlements.
intends to provide a concise and consolidate information of Project Indicators:
five training programs held at the city levels. The TC project has 03 (three)
core indicators:
1.2 Objectives of training Indicator 01:
The main objective of the training is to increase the capacity of In each of 05 (Five) cities, based
the Mayor, Councilors, and Key Officials of partner Cities in on city-wide gender-sensitive
addressing their challenges of internal revenue mobilization slum and vulnerability
and finding ways to its overcome. Specific objectives of the mapping, two "community-
based adaptation" projects
training are given below:
were implemented with close
Familiarize participants on decentralization and local coordination between the city
government revenue autonomy; administration and slum
Familiarize participants with procedures of identifying communities.
problems and prospects of revenue mobilization from Indicator 2:
internal sources; 50% of Z members of the
Familiarize participants with the approach established committees with
preparation of risk management plan for revenue citizen participation in the
mobilization partner cities ("Town Level
Coordination Committees" and
Provided participants hand holding coaching in
"Ward Coordination
preparation of a risk management plan for revenue Committee") confirm that their
mobilization; contributions were taken into
Familiarize participants about their roles concerning to consideration in the selection
risk management plan implementation and and design of projects for
monitoring for revenue mobilization; adaptation to climate change.
Highlight the importance of internal communication in Indicator 3:
organizational development vice versa revenue The number of the
Development Project Proposals
mobilization;
(DPP) requested by the partner
Explain participants how tax payers perception and cities have increased from x to
behavior changes and how their trusts towards the y annually.
city management are improved.
Purpose of this training was to
influence on achievement of
1
Source: ToR of the consultant indicator 1 and 3.
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 2. Training needs assessment

Need of this training was identified through

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

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 brain-
storming, 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 Training held on Number of participants

Male Female Total
1 Sirajgonj Paurashava 17-18 February,2017 22 03 25
2 Rajshahi City Corporation 26-27 February,2017 25 02 27
3 Satkhira Paurashava 14-15 March,2017 22 02 24
4 Khulna City Corporation 19-20 March,2017 24 01 25
5 Barisal City Corporation 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 payers 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 Honourable Mayor, Khulna City Corporation at
session inaugural session

Honourable Panel Mayor, Satkhira Paurashava at

inaugural session Honourable Mayor, Barisal City Corporation at
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inaugural session
 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 Different forms of decentralization in power point
between the national and local government in three discussion. A picture from Khulna City Corporation
categories on PowerPoint presentation. A picture from
Sirajgonj Paurashava

People make both local and national governments.

Why we need local government? A quiz question. A People are the government of the governments: a story
picture
6 | Pfrom
a g eSatkhira Parashava 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 Questions from the viewers of TV Talk show. A picture
applicability know how comprehensively for revenue from Rajshahi City Corporaion
prospects.

A TV Talk show program on the title Problems and

prospective of revenue mobilization from internal Group works for tax gap assessment. A picture form
sources. A picture from Satkhira Paurashava Khulna City Corporation

Some spiritual words on power point slides to encourage

Tax compliance gap assessment through case study. A participants for an open mind discussion. A picture from
picture from Sirajgonj Paurashva 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 1.1

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
Identification of risk with its likelihood and
PowerPoint slides. Participants were also briefed
consequences, in a discussion with example
with the two phases of planning ( risk identification &
rating, risk management plan)in revenue
mobilization. A revenue mobilization model was
introduced also.

Risk rating =probability of risk X consequence of risk

Revenue mobilization model in power point ,in a power point display
presentation

Risk, probability of risk ; and consequence of risk are

three basics to prepare risk management plan for
Risk measurement with its ranges (low ,medium, high,
revenue mobilization
very high) for planning actions

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 The Session 5

Preparation of Risk Management Plan for

Revenue Mobilization- Practical exercise
1.1
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 Planning phase 1: Risk identification and rating in
or control harm from its happening. group works. A picture from Barisal City Corporation

Case reading before group works. A picture from Planning phase 1: Risk identification and rating in
Khulna City Corporation group works. A picture from Rajshahi City Corporation

Satkhira Paurashava

Planning phase 1: Risk identification and rating in Final output of the session planning phase 2: Risk
group works. A picture from Rajshahi City Corporation Management plan for revenue mobilization. A picture
from Sirajgonj Pourashava
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 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

National Board of Revenue (NBR) is the central

authority for tax administration in Bangladesh
A large group discussion on the topic. A picture from confronting the challenges.(a news shared for learning)
Khulna
10 | P a g e A picture from Satkhira Paurashava
 Session 7

Internal communication for revenue

mobilization 1.1

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 Secretary of Rajshahi City Corporation, as a learned
through a case titled Sharif Ahmed, internal resources participants took part in the discussion on how
communication and Didarul Alam. Outcome from the people often confuse between formal and informal
case study was to learn about the advantages and channels. A picture from Rajshah City Corporation
disadvantages of formal and informal communication
networks.

A formal communication has defined channels, but

Making formal communication network by blue color informal communication has no defined channels. A
as per role-characters of the case study. A picture from presentation picture from Khulna City
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
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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

pa

The delivery of session had two parts: first through

power point discussions on the topics why citizens
perception and behavior towards paying taxes changes,
and how citizens 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 Showing respect towards the taxpayers by displaying
stickers . A picture form Sirajgnj Paurashava stickers .A picture from Khulna City Corporation

Showing respect towards the taxpayers by displaying Showing respect towards the taxpayers by displaying
stickers
12 | P a. A
g epicture form Satkhira Paurashava 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 Participants of Khulna City Corporation in a group picture at
end of training the end of training

Participants of Satkhira Paurashava in a group picture at the Participants of Barisal City Corporation in a group picture at
end13of| Ptraining
age
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 Not Moderate Good Very
answered at all Good
How the training was important for you? 2% 27% 71%
How was your participation in the training? 1% 3% 36% 60%
How training met your expectation? 1% 17% 49% 33%
How much the trainer showed his efficiency? 7% 41% 52%
How training methods and materials were used? 1% 11% 49% 39%
How you pleased with trainer's behavior? 24% 76%
How the quality of food for you? 3% 16% 38% 43%
How you satisfied with overall training management? 11% 47% 42%
How the duration of training was enough sufficient? 1% 24% 45% 30%

How the training was important for you?

How're your participation in the training?
How the training met your expectation? Not answered
How much the trainer shown his Not at all
How training methods and materials Moderate
How you pleased with trainer's behavour?
Good
How the quality of food for you ?
How you satisfied with overall training Very Good
How the duration of training was
0 20 40 60 80 100

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

2
Original evaluation forms are preserved /documented at GIZ city level offices concern.
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 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

- 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.

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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 Name Designation
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)

3
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 Name Designation
01 Mr. Md. Nizam ul Azim Mayor (in charge), Rajshahi City Corporation
(RCC)
02 Mr. Mustak Hossain Ward Councilor, and Chairperson, Finance &
Establishment Standing Committee , RCC
03 Mr. Abdus Samad Ward Councilor, and Chairperson, Account &
Audit Standing Committee , RCC
04 Dr. A.B.M Sharif Uddin Chief Executive Officer, RCC
05 Khandokar Md. Mahabubur Rahman Secretary, RCC
06 Ms. Shahana Akhtar Zahan Chief Revenue Officer, RCC
07 Mr. Md. Nur Islam Executive Engineer, RCC
08 Mr. Abu Saleh Md. Nur-E-Sayed Revenue Officer, RCC
09 Mr. Md. Walid Hassan Mahmud Up- Taxation Officer, RCC
10 Mr. Biswajit Kumar Chakraborty Deputy Chief Assessor, RCC
11 Mr. Md. Tohidul Islam Up- Taxation Officer, RCC
12 Mr. Md. Rezaul Karim Inspector, RCC
13 Mr. A.K.M. Abu Shaker Inspector, RCC
14 Mr. Md. Saidul Islam Business Inspector, RCC
15 Mr. Md. Zamal Uddin Up- Taxation Officer, RCC
16 Mrs. Shahida Khatun Office Assistant cum Computer Typist, RCC
17 Mr. Md. Zakir Hossain Office Assistant cum Computer Typist, RCC
18 Mr. Md. Moniruzzaman Tax Collector, RCC
19 Mr. Md. Mizanur Rahaman Assessor, RCC
20 Mr. Md. Mokshed Ali Hadi Assessor, RCC
21 Mr. S.M. Mohiuddin Assessor, RCC
22 Mr. Md. Shodidul Islam Assessor, RCC
23 Mr. Md. Abul Qayum Up- Taxation Officer, RCC
24 Mr. Achinta Kumar Bhadury Sanitary Inspector, RCC
25 Mr. Shakh Ariful Haque Sanitary Inspector, RCC
26 Mr. Aramuzzaman Sanitary Inspector, RCC
27 Mr. Atiqul Haque Sanitary Inspector, RCC

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 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 Name Designation
01 Mr. Md. Tazkin Ahmed Mayor
02 Mr. Md. Sahinur Rahman Chairperson, Standing Committee of Taxation and Collection
03 Mr. S.k. Zahangir Hossain Kalu Member, Standing Committee of Taxation and Collection
04 Mrs. Farha Diba Khan Sathi Member, Standing Committee of Taxation and Collection
05 Mrs. Anima Rani Mandol Member, Standing Committee of Taxation and Collection
06 Mr. Md. Saiful Islam Biswas Secretary
07 Mr. Nazmul Karim Executive Engineer
08 Mr. Md. Aktar Hossain Talukder Accounts Officer
09 Mr. Shuvro Chandon Mahali Town Planner
10 Mr. Md. Johor Ali Accountant
11 Mr. Saroj Kumar Dey Assessor
12 Mr. Sidharto Mukarjee Assistant Tax Assessor
13 Mr. Krisnapad Sardar Tax Collector
14 Mr. Robin Kumar Halder Tax Collector
15 Mr. Md. Zakir Hossain Tax Collector
16 Mr. Md. Zamal Uddin Faruk Tax Collector
17 Mr. Zulhaz Uddin License Inspector
18 Mr. Md. Raihan Ahmed Assistant License Inspector
19 Mr. Sk. Safiqur Rahman Tax Collector
20 Mr. Md. Selim Sarower Assistant Engineer-Water
21 Mr. Nemai Chandra Pal Sub-Assitant Engineer
22 Mr. Md. Rabiul Alam Sanitary Inspector
23 Mr. Nasel Ali Store Keeper
24 Mr. Md. Ziaur Rahman Slum Development Officer

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 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 Name Designation
01 Mr. SK. Hafizur Rahman Hafiz Pannel Mayor & Councilor,Ward No. 17
02 Mr. SK. Md. Gausul Azam Councilor, Ward No. 20
03 Mr. Md. Giasuddin Bony Councilor, Ward No.29
04 Mrs. Anjira Khatun Councilor, Reserve Seat No. 5
05 Mr. Polash Kanti Bala Chief Executive Officer
06 Mr. Md. Iqbal HossaIn Secretary
07 Mr. Md. Arif Nazmul Hassan Chief Revenue Officer
08 Mr. Md. Ohiduzzaman Khan Revenue Officer
09 Mr. Nuruzzaman Talukder Estate Officer
10 Mr. Md. Faruq Hossain Talukder Senior License Officer
11 Mr. Md. Moshiur Rahman Khan Assistant Collector of Taxes
12 Mr. Tapon Kumar Nondi Collector of Taxes
13 Mr. Gazi Salauddin Bazar Super
14 Mr. S.M. Mokarram Hossain Deputy Collector of Taxes
15 Mr. S.M. Syeed Kamal Assessor
16 Mr. Abdul Motleb Gazi Assistant Assessor
17 Mr. Md. Nazrul Islam Assistant Collector of Taxes
18 Mr. Shekh Haroon-or-Rashid Assistant License Officer
19 Mr. Md. SK Masud Ali Assistant Estate Officer
20 Mr. Shekh Humayun Kabir Assistant License Officer
21 Mr. Pronob Kumar Ghosh Deputy Collector of Taxes
22 Mr. Kazi Md. Imrul Hassan Deputy Collector of Taxes
23 Mr. Khan Habibur Rahman License Officer
24 Mr. S.K. Harun-ur-Rashid Assistant Assessor
25 Mr. SK Nazrul Islam Assistant Collector (bazar)

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 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 Name Designation
01 Mr. Md. Ahsan Habib Kamal Mayor
02 Mr. A.K.M Shaidullah Pannel Mayor, and Counsilor, Ward no. 4, and
Member of Finance and Establishment Standing
Committee, Councilor
03 Mr. Altaf Mahmud Counsilor,and Chairperson of Finance &
Establishment Standing Committee
04 Mr. Feroj Ahmed Counsilor, and Member of Finance & Establishment
Standing Committee
05 Mr. Md. Habibur Rahman Counsilor, and Member of Finance & Establishment
Stadning Committee
06 Mr. Syed Zakir Hossain Counsilor, and Member of Finance & Establishment
Stadning Committee
07 Mr. Md. Wahiduzzaman Chief Executive Officer, and Counsior, Ward no.26
08 Mr. Khan Muhammad Nurul Islam Chief Engineer
09 Mrs. Asma Begum Rumi Accounts Officer
10 Mr. Md. Mostgausul Haque Assessor
11 Mr. Kazi Moazzem Hossain Assessor
12 Mr. Mohammad Ali Bablu Deputy Tax Officer
13 Mr. Mohsin Tohin Deputy Tax Officer
14 Mr. Md. Anisur Rahman Trade Licence Inspector
15 Mr. A.K.M Saiful Islam Assistant, Trade Licence
16 Mr. Mahbubur Rahman Estate Officer
17 Mr. S.M. Abdul Kalam Market Inspector
18 Mr. Md. Moin Uddin Assistant Accounts Officer
19 Most. Kamrun Nahar U.D. Water Supply Secttion
20 Mr. Md. Mizanur Rahman Assistant, Water supply section

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 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 Not Moderate Good Very
answered at all Good
How the training was important for you? 18% 82%
How was your participation in the training? 6% 44% 50%
How training met your expectation? 6% 50% 44%
How much the trainer showed his efficiency? 6% 50% 44%
How training methods and materials were used? 6% 44% 50%
How you pleased with trainer's behavior? 31% 69%
How the quality of food for you? 31% 31% 38%
How you satisfied with overall training management? 12% 38% 50%
How the duration of training was enough sufficient? 6% 62% 32%

Training evaluation by participants of Satkhira Paurashava

Number of participates: 24 ; Number of respondents:20
Report in %
Questionnaire Not Not Moderate Good Very
answered at all Good
How the training was important for you? 15% 85%
How was your participation in the training? 25% 75%
How training met your expectation? 15% 35% 50%
How much the trainer showed his efficiency? 25% 75%
How training methods and materials were used? 40% 60%
How you pleased with trainer's behavior? 20% 80%
How the quality of food for you? 10% 25% 20% 45%
How you satisfied with overall training management? 45% 55%
How the duration of training was enough sufficient? 5% 50% 45%

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 Training evaluation by participants of Rajshahi City Corporation
Number of participates: 27 ; Number of respondents:19
Report ( %)
Questionnaire Not Not Moderate Good Very
answered at all Good
How the training was important for you? 5% 32% 63%
How was your participation in the training? 43% 57%
How training met your expectation? 21% 63% 16%
How much the trainer showed his efficiency? 10% 48% 42%
How training methods and materials were used? 4% 6% 63% 27%
How you pleased with trainer's behavior? 26% 74%
How the quality of food for you? 5% 16% 47% 32%
How you satisfied with overall training management? 16% 47% 37%
How the duration of training was enough sufficient? 31% 32% 37%

Training evaluation by participants of Khulna City Corporation

Number of participants:25 ; Number of respondents:19
Report ( %)
Questionnaire Not Not Moderate Good Very
answered at all Good
How the training was important for you? 5% 32% 63%
How was your participation in the training? 11% 21% 68%
How training met your expectation? 5% 21% 48% 26%
How much the trainer showed his efficiency? 5% 37% 58%
How training methods and materials were used? 10% 58% 32%
How you pleased with trainer's behavior? 37% 63%
How the quality of food for you? 21% 79%
How you satisfied with overall training management? 16% 42% 42%
How the duration of training was enough sufficient? 47% 32% 21%
Training evaluation by participants of Barisal City Corporation
Number of participates: 20 ; Number of respondents: 15
Report ( %)
Questionnaire Not Not Moderate Good Very
answered at all Good
How the training was important for you? 40% 60%
How was your participation in the training? 6% 47% 47%
How training met your expectation? 26% 47% 27%
How much the trainer showed his efficiency? 13% 47% 40%
How training methods and materials were used? 33% 40% 27%
How you pleased with trainer's behavior? 7% 93%
How the quality of food for you? 7% 73% 20%
How you satisfied with overall training management? 13% 60% 27%
How the duration of training was enough sufficient? 6% 33% 48% 13%
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 Annex III: Post-training performance monitoring

Training results Indicators of Rating Score Comments Next steps Contribute

(TR)/indicators performance 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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Training results Indicators of Rating Score Comments Next steps Contribute
(TR)/indicators performance to which
project
indicators
a b c d e f g
TR 4: Participants knew how to prepare risk management plan for revenue mobilization;

Indicator 1 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 1
Date & Sessions/Contents Methods Materials Moderator
Time /
Facilitator
Session 1:Intoductory methods: Advisor,
09:00- Arrival and Registration, Holy Quran Individual work, Speech, Discussion, GIZ
10:00 Recitation , Welcome speech, greeting power point presentation,
speech, Share project and training
objectives; Inaugural, Participants materials:
introduction, Participants expectation. Registration sheet, Multimedia, playing
cards, VIPP cards.
10:00- Tea break
10:30- Session 2: Decentralization and Revenue Autonomy methods:
11:30 2.1 Decentralizaiton and Local autonomy-Basic ideas: Story telling ( 3 Consultant
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
11:30- Session: 3 Problems and methods: Consultant
01:00 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)

01:00- Prayer and lunch break

02:00

4
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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 02:00- Session 4: Preparation of Risk methods: Consultant
03:15 management plan for Revenue Power point presentation
Mobilization : theoretical discussions 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- Session 5: Preparation of risk methods: Consultant

04:45 management plan for revenue Speech and discussions
mobilization Practical exercise 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)
04:45- Tea break and day close
05:00

Day 2
Time Sessions/Contents Methods Materials Moderator/
Facilitator
09:00-10:00 Day-One sessions methods: Advisor, GIZ
review Power point, Discussion, Question and answering
materials:
Multimedia.
10:00-10:30 Tea break
10:30-11:00 Session 6: Implementation and Monitoring of Risk methods:
management plan for revenue mobilization Power point Consultant
2.1 Implementaion of Risk managment plan for revenue presentation and
mobilizaion discussions
2.2 Montoring of Risk management plan for revenue materials:
mobilizaion Multimedia

11:30-12:15 Session 7: Internal communication methods: Consultant

for revenue mobilization Power point
Discussions
7.1 Types of internal communicaion Group works: Communcation networks making
7.2 Internal communication of city Questions and answering
management materials:
7.3 Formal and informal internal Multimedia

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 communicaion Case no.6 (Internal communication: Sharif
7.4 Formal and informal internal Ahmed & Didarul Alam)
communicaion in city managment Poster paper, Marker pens, Paper-made man-
icons
12:15- Session 8: Tax payers perception and methods: Consultant
01:00 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 payersto 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
02:00- Session 9: Closing methods: Consultant
03:00 Traiing reviews, expectaion reviewed Speech delivery, Discussion, Question-
reconcilaiton answering
materials
Multimedia, Training-evaluation forms
03:00- Tea break and training close
03:15

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