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Assignment On Comparative analysis on local government between Bangladesh and Philippines Submitted To, Mohammad Samiul Islam Lecturer

Department of Public Administration Shajalal University of Science and Technology

Submitted By, Javed Hussan Registration number =2008237044 Semester =Third year second semester Session = 2008-2009 Department of Public Administration Shajalal University of Science and Technology Submission Date = 8 December 2011

Public Administration
Shajala University of Science and Technology ,Sylhet.

Introduction: Bangladesh (as we know ) is a 3rd world developing and poor country .it is a country who play vital role in the South East Asian politics .Philippines is another country of South East Asia who newly industrialized . For making effective ,efficient and sustainable development of a country local government is very important part or helping hand of national government .Because local people are best known about their problem and they know how to solve it . To development of a country decision should take at bottom level which is possible through local government system . Definitions : local government is an institution which are responsible for public service in a territory . According to English dictionary, Local government is the system of electing representatives to be responsible for the administration of public services and facilities in a particular area . Duane Lockard defines local government as a public organization authorized to decide and administer a limited range of public policies within a relatively small territory, which is a sub-division of a regional or national government , Local government is at the bottom of a pyramid of government institutions. So, local government is an bottom level institution which work for rendering service to the people in a define area . Socio-economic profile : Bangladesh is a land of 147570 square kilometers with 14.79 core population . Most of the people live in rural area . There are seven cities ,38 municipalities and 494 thana .Dhaka is the capital and become a mega city with 6.7 million population .Chitatagong known as commercial city. the people who follow the religion of Islam (89%), Hinduism

(10%). Buddhists and Christians make up about 1% of the population.82% people speak bangla. Bangladesh was colony of British then Pakistan ruled this land . In 16 December 1971 it got independence under the leadership of Bongobundu (Friend of Bangla) Sheikh Mujibur Rahman ( also known as Father of Nation ). The Philippines is an archipelago of 7100 island , with a land area of 30 million hectares .the population is 76498735 (according to last census in 2002). There are 20 largest islands and about 56%of the population live in Luzon, 20.3%in central Philippines and 23.7% in Mindanao.About 55 % population is categorized as urban .20 provinces out of 79 have one million population and bulacan,cebu nagros occidental,pangasinan and cavite have more then 2 million people. Philippines was the colony of Spain later United states . National government and political structure : Bangladesh is a parliamentary democracry with an elected parliament called the Jatiyo Sangshad (House of Nation ) for five years .The government has three branches known as executive , legislative and judicial .In Bangladesh Cabinet selected by the prime minister and appointed by the president. the prime minister appointed as head of cabinet. President is the supreme commander in chief of military .In Bangladesh legislative branch is unicameral known as House of Nation which has 350 Mps. In November 2007 judicial braches declared independent .The supreme court is the Highest court form of High court and court of appeal . The philippines is a republic with a unitary presidential system .the national government has three branches. Executive branch consists of 26 cabinet secretariat .the legislative branches or Congress is a two chamber legislature there are 24 senators and 220 congrssman or house of representatives .The judicial branch consists of the

supreme court , the court of Appeals, regional trial courts and other special courts (i.e. juvenile, family or sharing courts). Besides the constitution of 1987 also provides following constitutional commissions : 1.civil service commission 1. Commission on audit 2. Commission on Elections and 3. ombudsperson There are some similarity with this constitutional institution between Bangladesh and Philippines .Above constitutional body in Bangladesh are present here named : 1. Public service commission 2. Audit and comptroller general 3. Election commission 4. Ombudsmen Evolution of local Government : The present structure of local government in Bangladesh had its origin in British colonial period. The first attempt at establishing local government institution was made during the latter part of the nineteenth century. The structure, functions and financial management of local government institutions have undergone many changes from the British colonial period to the present day. . It is recorded in history that the villages were self reliant before the colonial rule. Every village had its own community based organization known as Panchayet. During the British rule the Bengal village Chowkidari Act was passed in 1870 with administrative, economic and political objectives. The Bengal Village Self- Government Act of 1919 abolished Chowkidari Panchayet and Union Committee and in their place set up Union Board and District Board. Two third of the members of Union Board were elected and one third nominated. The system of nomination was abolished in 1946. During Pakistan period under the Basic Democracy Order of 1959 local government. Union Council at Union level, Thana Council at

Thana level, District Council at District level and Divisional Council at Divisional level. in 1982 Upazila Parishad was established as an elected local government body at Thana level. Earlier efforts at forming Gram Sarkar and Palli Parishad at village level did not succeed. The Upazila system introduced in 1982 was abolished in 1991. The government is committed to establish strong local government institutions at various level through active participation of the elected representatives in the administration as well as development activities. Local Government Division is implementing various development and service-oriented activities for poverty alleviation and to make the rural people's life more comfortable, sound and meaningful. The activities of the LGD is extended up to the grass-root level of the country. The Union Parishad, Upazila Parishad, Zila Parishad, Municipalities and City Corporations are the Local Government Institutions under this division. On the other Hand Local government in the Philippines has its in the colonial administration of Spain , which lasted in the Philippines for 320 years .in 1565 a city was established named cebu. This is first attempt for local government in Philippines. In 1893 an important low was passed by Spanish which allowed Filipinos to vote for their local officials .After Spain , the united states came into power in the early 1990s and the Americans issued General order no. 43 which recognized local government established by Spaniards . In the commonwealth period (19351940), commonwealth act no . 357 allowed women to vote and other suffrage .The Philippines constitutions of 1972 and 1987 also significantly influenced the movement for political devolution . Article 10 on local government ( most significant constitutional provision ) covers everything of local government system of Philippines .In October 1991 Local government code was passed which describe the structure, functions , power , taxation and intergovernmental relations . Effective decentralization and a working local autonomy the local government code has been

implemented for the last twelve years as part of the continuing advocacy of the country . From above discussion we got one things that both countrys local government originated under colonial administration . Bangladesh built it under British and Philippines under Spain and United states . Structures and Functions of local government : About local government functions the constitutions of peoples republic of Bangladesh imposed article 59 which said ,For the purpose of giving full effect to the provisions of article 59 parliament shall , by law, confer powers on the local government bodies referred to in that article , including power to impose taxes for local purposes , to prepare their budgets and to maintain funds. The structure of local government in Bangladesh are given below its functions :

Union Parishads Thana/Upazila Parishads Zila (District) Parishads

Urban areas have a separate set of local governments. The Bangladesh Census Commission recognized 522 urban areas in 1991 (with a population of about 5000 or more) but only about 138 of the larger urban areas among these have urban local governments. The eight largest cities have a City Corporation status, while the rest are known as Pourashavas or Municipalities, which again are classified according to financial strength. . Hierarchy of Urban Local Governments City Corporation

Pourashavas (Municipalities) Category Class I Pourashavas Class II Pourashavas Class III Pourashavas

38 Annual income level 6 million + 2 million Less than 2.5 million

In addition, there are also some urban centres that are under military Cantonment Boards. As the City Corporation and Pourashavas (Municipalities) are true urban local governments . The large number of small urban centres are administered under the Union Parishad system of (rural) local government. Some urban centres have a fairly large population but have not yet been declared a Municipality and therefore also remain under Union Parishad management. Now we will see the Functions of local government of Bangladesh. Local Government Functions : Rural and urban local government bodies are entrusted with a large number of functions and responsibilities relating to civic and community welfare as well as local development. The functions of Union parishads are following:

Conducting socio-economic surveys of households, every five years to be used for development plan preparation. Maintain vital statistics like registration of births-deaths, marriage etc. Make plans for natural resource management and development. Supervise management of primary educational institutes. motivate parents to send their children to school and create better awareness for adult and female literacy. Create awareness for better primary health care.

Maintain law and order and control terrorism, violence against women etc. Ensure participation in local and central government development planning. Encourage co-operatives and NGOs. Initiate participatory development of local roads, bridges, culverts etc. Support various development activities related to agriculture. Encourage and initiate tree plantation programmes.

Assist various organizations in their development efforts

Union Parishads have been assigned with the adoption and implementation of poverty alleviation programmes directly by themselves and through NGOs and co-operatives. The Thana/Upazila Parishads are entrusted with functions similar to Union Parishads. In addition, they have the responsibility of making integrated 5-year development plans for the Thana/Upazila on the basis of plans submitted by the Union Parishads. Zila (District) Parishads are responsible for monitoring activities of the Thana/Upazila Parishads, implementing district level economic, social and cultural development programmes and preparing project proposals for road, bridges and culverts. Urban local government functions :Pourashavas (Municipalities) and City Corporations constitute the two types of urban local governments. The four eight cities are City Corporations. The functions of Pourashavas and City Corporations are basically similar with one important difference: the 1997 Pourashavas Ordinance categorized the functions of Pourahsavas as compulsory and optional. This categorization does not apply to City Corporations. However, for both Pourashavas and City Corporations functions continue to be seen as compulsory and optional.

Mandatory functions :

Construction and maintenance of roads, bridges and culverts. Removal, collection and disposal of refuse. Provision and maintenance of street lighting. Maintenance of public streets, provision of street watering. Provision and regulation of water supply. Establishment and maintenance of public markets. Plantation of trees on road sides. Regulation of insanitary buildings and prevention of infectious diseases and epidemics. Registration of births, deaths and marriages. Provision and maintenance of slaughter houses. Provision and maintenance of drainage. Control over the contruction and reconstruction of buildings. Provision and maintenance of graveyards and burning places. Control over traffic and public vehicles.

Optional functions :

Checking adulteration of food products. Control over private markets. Maintenance of educational institutions and provision of stipends to meritorious students. Provision of flood and famine relief. Provision and maintenance of parks and gardens. Establishment of welfare homes, orphanages, prevention of begging and organization of voluntary social welfare services. Establishment of public dispensaries, provision of public urinals and latrines. Establishment of veterinary hospitals, registration of cattle sale and improvement of livestock. Celebration of national holidays. Reception of distinguished visitors.

Establishment of public libraries and reading rooms. Promotion of community development schemes; and Naming of roads and numbering of houses.

The Pourashavas/City Corporations are empowered to perform a variety of socio-economic and civic functions, as described above. In practice, however, they cannot perform all these functions owing to the acute paucity of funds caused by poor and irregular collection of taxes, non-realization of taxes from government, semi-government and autonomous organizations for years together and insufficient government grants. The functions actually performed are:

Construction and maintenance of roads, bridges and culverts. Removal, collection and disposal of refuse. Provision and maintenance of street lighting. Provision of water supply. Establishment and maintenance of public markets. Provision, maintenance and regulation of graveyards and burning places. Registrations of birth, deaths and marriages. Maintenance of slaughter houses. Control over private markets. Provision and maintenance of parks and gardens. Naming of roads and numbering of houses. Provision of nominal stipends to primary education institutions .and Slum improvement.

Apart form the formal functions described above, the Pourashavas/City Corporations perform some additional functions such as issuance of certificates and settlement of petty disputes (over ownership/control of land, houses and markets) through discussions with concerned parties and with the help of commissioners and other functionaries. Some of the more

important certificates are character, nationality, birth, death and succession certificates. Character and nationality certificates are required for job applications and admission to educational institutions. Birth, death and succession certificates are issued to the legal heirs on request and are also necessary for mutation of land ownership. During the past decade, Pourashavas and City Corporations have also been carrying out an additional function (on project basis) of slum improvement. The funding for this came from UNICEF. Dhaka City Corporation has even made the slum improvement an integral part of activities with its own funding and tries to rehabilitate slum dwellers and street hawkers. Besides, Dhaka recently has started to maintain a City Museum and has begun construction of a large theater for dramatic performance. Some of the Municipalities maintain public libraries. The Pourashava (Municipal) Parishads and City Corporation Parishads are elected directly by the people. Each Poura Parishad is supposed to have a Chairman and a Commissioner for each Ward, while a City Corporation is supposed to have a Mayor as head of the Parishad (Council) and a Commissioner for each Ward. The number of Wards depends on the size of the city. Although women can contest for direct election, there are also reserved seats for them. These are filled through election of the Chairman/Mayor and Commissioners only. The tenure of an elected urban local government is five years. The latest City Corporation elections were held in 2009. Local Government Finances : Local bodies in Bangladesh are in constant shortage of funds. The sources of their income are generally taxes, rates, fees and charges levied by the local body as well as rents and profits accruing from properties of the local body and sums received through its services. Contribution from individuals and institutions, government grants,

profits from investments, receipts accruing from the trusts placed with the local bodies, loans raised by the local body and proceeds from such services are another source of income governments may direct to be placed at the disposal of a local body. Holding taxes is the most important source of own income of local bodies. Loans and voluntary contributions are rare. Non-tax revenues are of two kinds: fees and tolls and rents and profits on properties of the local bodies. Urban local bodies raise between 55-75 per cent of the revenue from their own source while a significant proportion comes from government grants. Nowadays, foreign or international project funds also contribute a significant share of a corporation's budget. Sources of Municipal Revenue Source Property tax Sub-components Property tax on annual value of buildings and lands Conservancy rate Water rate (except Dhaka and Chittagong) Lighting rate Surcharge on the transfer of property ownership Tax on professions, trade and callings Tax on vehicles and animals Tax on cinema, dramatic and entertainment Tolls and minor taxes (on advertisement, marriage etc.) Fees and fines Rents and profits from property Other sources Internal, from banks, etc.

Shared property tax Other taxes

Non-tax source

Loans

Government grants

International agencies Salary compensation grants Octroi compensation grants Normal development grants Extra ordinary grants

The tax management of Municipalities is weak, resulting in poor collection . There are many reasons for this, including a poor assessment system, lack of efficient manpower and legal issues (e.g. more than 50 per cent of property assessments are appealed with proceedings taking time and judgment generally going against the Municipalities). Corruption is another major reason for low collection of taxes. Municipal expenditures are mainly geared towards physical infrastructure (equaling 30 to 40 per cent of total expenditures). Public Health in turn accounts for 15 to 20 per cent and administrative expenditure average between 7 to 16 per cent. Expenditures on social sectors are negligible (Chowdhury 1997 p. 42). Revenues and Expenditure of City Corporations and Pourashava (1982-1983) Income revenue Property taxes Other taxes Total tax Non-tax Grants Deposits and City District corporation Pourashava 38.65% 8.85% 47.50% 34.39% 16.35% 1.76% 26.35% 9.9% 36.30% 40.48% 19.18% 4.04% SubMinor Division Pourashava Pourashava 27.17% 21.38% 7.51% 6.74% 34.68% 28.12% 45.89% 47.01% 9.22% 22.30% 10.21% 2.57%

advances Expenditure

City District corporation Pourashava 14.87% 17.69% 60.69% 1.16% 1.29% 3.80% 29.62% 20.12% 37.57% 2.32% 3.59% 6.71%

Administration Health and health care Physical development Education Miscellaneous Deposits and advances

SubMinor Division Pourashava Pourashava 25.96% 24.47% 13.40% 16.27% 43.73% 1.46% 6.45% 10.00% 48.99% 0.19% 5.87% 5.20%

Source: Chowdhury, 1996 Table 6. Pattern of Expenditure of Dhaka City Corporation (in %) Expenditure General administration Health, sanitation, conservancy, drainage and medical services Public works including street lighting Loan repayment and refund Miscellaneous Total 19801981 17.97% 38.98% 35.11% 19841985 7.29% 23.71% 58.32% 19901991 7.56% 23.54% 46.23%

0.53% 7.74% 18.33% 7.41% 3.94% 4.44% 100.00% 100.00% 100.00%

Source: DCC budget statements of different years

In the case of Dhaka loan repayment is increasingly becoming a major item. The existing system of financial management fails to provide appropriate financial information to allow activities to be planned and controls are not being applied in the most efficient and effective manner. The annual statement of accounts of a local body is to be prepared after the closing of every financial year (JuneJuly). However, the following auditing procedures are common to all bodies:

The audit authority can examine all the books and documents and also the elected and non-elected functionaries of the body; After completion of the audit, the audit party is to submit an audit report of the respective authorities. However, Siddiqui notes that: "In practice, local government auditing is lax and irregular and amounts to mere paper audit" (Siddiqui 1992 p. 174).

On the other hand Philippines Local government categories are as follows: Metropolitan Government = 1 Autonomous Regional Government = 1 Special Administrative Region = 1 Provinces = 79 Cities = 115 Municipalities = 1420 Barangays = 43000

Philippines cities are classified into following :

Highly urbanized cities (HUC) are independent from province Autonomous region muslim Mindanao (ARMM) and Cordillera administrative region (CAR)

Above all levels of Local Government exercise the following general functions and powers : 1. 2. 3. 4. Efficient service delivery Management of the environment Economic development and Poverty alleviation

The local government code or Republic Act 7160, contains the following four local government laws, defining the functions and powers of local governments: Section 468 = Functions and powers of provinces (provincial low) Section 447 = Functions and powers of municipalities ( municipal law) Section 458 = Functions and powers of cities (city power ) Section 398 = Function and powers of barangays ( Barangays law) All these sections have standardized so that the respective functions and powers are similar . Section 22 provides the following powers : To have continuous succession of its corporate name

To sue and be sued To have and use a corporate seal To acquire and convey real or personal property To enter into contracts and To exercise such other powers as are granted to corporations .subject to limitations provided in the local government code and other laws . Provinces, cities, municipalities and barangays shall: 1. Approve ordinanaces and pass resolutions necessary for the efficient and effective local government administration . 2. Generate and optimize the use of resources and revenues for the development plans ,program objectives and priorities of the specific level of local government provided under section 18. 3. Subject to the provisions of book 2 of the local government code grant franchises , approve the issuances of permits or licenses or enact ordinance , and levy taxes, fees and charges upon such conditions and for such purposes intended to promote the general welfare of the inhabitants . 4. Approve ordinances which shall ensure the efficient and effective delivery of basic sevices and faciites and 5. Exercise such other powers and perform such other functions as may be prescribed by law or ordinance Functions of local government officials Local chief executives
Supervise local departments performance Formulate plans and programs

Deputies
Oversee the local bureaucracy Gerneral supervision over component local governments Exercise regulatory powers through the

Preside over the local legislative council Approve local budget

council Review local ordinances

Source : Local government code of 1991 and republic act 7160-sections on powers and functions .

Now we see the local government structure of Philippines in below Province : in province have a governor who is elected at large .The vice governor acts as presiding officer of the provincial legislative council and all these offices are mandated by the local government code . Cities which is highly urbanized headed by a mayor and vice mayor .The members of the municipal legislatice council is like wise mandatory structures in the code .The barangay government likewise has the barangay captain and six members of the barangay council . all of who are also elected at the barangay level.All local governments are empowered by the local government code to create their own departments and offices based on the principle of affordability and actual need. Local Government finances : Intergovernmental fiscal relations : Fiscal relations between national and local government center on the following major areas: 1. Allotment of internal revenue shares 2. Shares of local governments in national wealth exploitation 3. Shares of earnings of government agencies or government owned or controlled corporations engaged in the utilization and development of national wealth . 4. Local government borrowing and 5. Review of local government budgets.

Local governments have their shares in the national internal revenue taxes . representing 40 %of the total internal recenue collections , based on the third preceding year ( Section 284) .However, there is at present a bill pending in congress to increase these shares to 50 %

Each barangay should at least receive eighty thousand Pesos per annum or USD 1510. At the same time local government are authorized to issue bonds, debenture securities, collateral notes and other obligations to finance self liquidating, income _producing development and livelihood projects. It also issue long term securities subject to the rules and regulations of the Central Bank and the securities and exchange commission ( section 299) Local Taxes : Provinces Real property taz 25 percent Tax on transfer of real property ownership; 1015% of the property assessment Tax on business of printing and publication ;no less then 1%but no more then 10 % Franchise tax .parcentage based on total gross income Sand and gravel tax computed based on cubic

meters of sand and gravel collected based on the tax level authorized in the tax ordinance Professional tax5-15% Amusement tax on admission 3% Annual fixed tax per delivery truck or van of manufacturers or producers of or dealers in certain products . Tax rates varies on the regulations of the local government concerned Tax on business based on the volume of business of the applicant Frees and charges will be fixed by the local council or the city which have the power to levy a rate Fishery rental or fees and charges stipulated in the local tax code and municipalities and coastal areas Fees for sealing and licensing of weights and measures ;dependent on the tax code of local governments concerned Community tax-computed

Municipalities

based on the income of individual citizens. Cities The city may levy and collect taxes , fees and other impositions that the province or municipality may levy and collect. there is not much variation with the taxing powers of the province and municipalities. Except that the rates in cities are much higher than those of the provinces of municipalities Taxes and fees like the power to tax in the province , cities and municipalities , the taxing power of barangays are also defined in the local government code , however barangay government collectssimple taxes like fees in the issuance of personal identification , barangay share is 15% of the real property collection in cities and municipaltites that can also tax livestock such as cockfighting Service charges :barangays may impose and collect

Barangays

fees on services rendered by an agency as part of the regulatory power of the barangay government Contributions: barangay like wise are empowered to receive contributions from the private sectors, finanacial institutions and the like.

In Philippines lowest level of local government is barangay and in Bangladesh the lowest level of local government is gram or village .But in Phillipines barangays are more powerful then Bangladesh s village. Through our local government are Three tier but Philippines local government system are Four tier. According to this context we can compare Bangladeshs union parishade with Philippines barangays . bayangay can impose and collect fees on service .it can impose simple taxes like fees in the issuance of personal identifications .Philippines local government can authorized to issue bonds, debenture ,securities, collateral notes and other obligations to finance self liquidating where Bangladesh local government cant do this. Philippines local government can maintains , utilize and take their resource and then they contribute to national government in parcentage .Above discussion we can analysis that local government functions of Philippines well categories and well managed rather then Bangladesh. Because Philippines local government enjoy autonomous power but Bangladesh are not got this power in general. We can see a conflict between MPs and Upzilla chairman . this conflict make hinders to the functions of Upzilla .

The personnel system of Philippines on the basis of Local government code .Merit is the principle of recruitment , selection and promotion of the officer and employ or bureaucracy or in the executive departments. Local government bodies in Bangladesh are managed by a combination of elected people and appointed personnel. The Chairman and members of the Zila Parishads, including women, are all elected by direct vote. In addition, elected Chairmen of Upazilas and Municipalities would also become members of the Parishads, without voting rights. The District Commissioner (or Chief Civil Administrator) would serve as Executive Officer of the Parishad while the MPs elected for the Zila would be available as Advisers to the Parishad. In the case of the appointed people, for such levels as the Thana/Upazila Parishad, Zila Parishads and urban local governments (Pourashavas and City Corporation), there is both staff directly recruited by the local body as well as some sent on deputation (i.e. secondment) from the central government. Appointments to Union Parishads are all locally done and the people selected are also generally from within the locality. In Philippines local government have no there own training institute and in Bangladesh training conducted at the National Institute of Local Government (NILG ) for government officials and employee in general. Besides salary medical allowance and rent allowance are available to the local government employee in Bangladesh. In Philippines it is limited . The Bangladesh Local Council Servants Rules (1968) guide the disciplinary conduct of employees of local bodies . In Philippines Local executive have the power to appoint personnel and disciplinary actions of personnel rests under the civil service commission . Philippines local government are fully autonomies rather then Bangladesh . cities , municipalities and barangays are being supervised under province and Highly urbanized cities .HUCs are independent from province and direct control and supervised by president .But in Bangladesh there have no options of this

categories hierarchy . Our local government under the ministry of local government and rural development.(LGRD). Local government of Philippines are free and independent from national government . National government only supervising power in general if they make they need referendum. local government bodies are subject to strong control from higher level authorities, specially the central government. In case of Union Parishad, there used to be a dual control and supervision exercised by both Upzila Parishad and the central government in various matters. In case of Upazila/Thana Parishad and Zila Parishad, similar control will prevail from central government . Problems : we can get following problem of local government in Bangladesh by comparing with Philippines local government system :

Lack of chain of command in Bangladesh local government bodies. Bangladesh local government bodies is not fully autonomous. Have no control on natural resources of their own . Central government can interfere on local government activities . Central government take decision on development project in rural areas. Lack of people participation in Bangladesh local government .

Recommendation To Bangladesh : From above discussion we can recommended the following things ;

Establish chain of command in Bangladesh local government system like upzila . Give autonomous power to the local government.

Increase people participation of local people . Give power to impose different rules and regulation of local government for their own . Spam of control or spam of work of local government specifically should define by central government or local government bodies . We know local people are best know about their problem . so for proper development ensure participation of local people in decision of local development project .

Conclusion: we saw two countrys administrative system of both Bangladesh and Philippines .From this we can understand that local government system of Philippine are more stronger, efficient and effective rather then Bangladesh .of course it is free from the control of national government .the decision take from bottom to up in Philippine but in Bangladesh decision take form up to bottom which is really bad for Bangladesh to make sustainable development in rural area .we hope Bangladeshs government get or rise good merit on local government system .we have to come back from this situation and of course we need to make change for creating a effective and efficient local government system which give us fruitful development in local level .

The end

Reference : Siddiqui,kamal local Government in Bangladeshpage . The constitution of the peoples republic of Bangladesh,page 22 ,published :April 2008. Chowdhury,Muzaffar ahmed rural self government in east Pakistan

Web Address : www.unescap.org www.lgrd.god.bd http://dictionary.reverso.net/englishcobuild/localgovernment

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