REVENUE MONITORING IN LOCAL GOVERNMENTS. Training Slides for Higher Local Governments.

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REVENUE MONITORING IN LOCAL GOVERNMENTS. Training Slides for Higher Local Governments.

Revenue Monitoring in Local Governments 2 Revenue Monitoring Collection in LGs: Course Objectives: Describe the necessity for monitoring revenue collection; Explain the components of revenue of LGs; Explain the importance of locally raised revenue; Explain the legal framework; Explain revenue monitoring strategies; List the main forms of irregularities in the revenue collection process; List the main steps in revenue collection; Outline the major internal controls suitable for revenue collection; Explain how to set performance targets for revenue collection; Explain the main constraints to revenue collection; To analyse and interpret data and monitoring reports; To explain the roles of key monitoring players.

Revenue Monitoring in Local Governments 3 Session One: Understanding Monitoring Concept What is Monitoring? To monitor means to watch and check something over a period of time. A good monitoring system is based on the following elements: Setting up sound collection targets; Setting up good control systems; Performance measures; Performance reporting; Report analysis; Corrective action.

Revenue Monitoring in Local Governments 4 Session Two: Importance of Locally Raised Revenue Categories of LG Revenue: Transfer from Central Government; Grants from Donors; Locally (own) raised revenue. Major causes of poor revenue performance: Weakness in Administration; Political influences; Corruption. Poor local revenue performance reduces LGs ability to meet its obligations.

Revenue Monitoring in Local Governments 5 Session Three: The Legal Framework Article 191 of the constitution – allows LG to charge and collect fees. The Local Government Act 1997 Section 78 (4) reflects revenue to be collected. Section 79 of the LGs Act. LGs Financial and Accounting Regulations.

Revenue Monitoring in Local Governments 6 Session Four: Rationale and Strategies for Monitoring Revenue Collection Performance indicators examples: Number of taxpayers who have actually paid; Total amount paid; Unit costs of collection. Revenue collection strategies: Culture of transparency and accountability; Involve the public in monitoring process; Comparison and use of inventory; Good budget of local revenue; Monitoring workplans.

Revenue Monitoring in Local Governments 7 Session Five: Revenue Control Systems Types of controls: Internal Audit Segregation of duties; Authorisation; Internal check; Reconciliation; Security; Supervision. Specific Controls: Identifying taxpayers; Independent enumeration and registration; Checks on assessments; Specific authorisation; Comparisons; Regular checks on revenue collection; Control of receipts, tickets etc.

Revenue Monitoring in Local Governments 8 Session Six: Revenue Irregularities Why do irregularities occur? Greed. Tax evasion. Poor pay of collectors. Life style. Job security. Types of revenue irregularities: Manipulations; Collusion; Direct stealing; Concealing taxpayers; Misappropriation.

Revenue Monitoring in Local Governments 9 Session Six: Revenue Irregularities Cont. How to Prevent Revenue Irregularities: Regular checks; Rewarding good practices; Penalising Offenders; Setting targets; Staff rotation.

Revenue Monitoring in Local Governments 10 Session Seven: Revenue Performance Measurement Types of performance measures: Financial; Resource utilisation; Community satisfaction. Benchmarking: Individual collection targets; Records Maintenance.

Revenue Monitoring in Local Governments 11 Session Eight: Monitoring Reports Contacts of monitoring reports: Inputs; Data collection; Collection plan; Descriptive part. Each monitoring report should have a team leader and a secretary.

Revenue Monitoring in Local Governments 12 Session Nine: Analysis and Interpretation of Monitoring Reports LG’s Management and Political Leadership should be able to: Read and analyse monitoring reports Draw logical conclusions from the reports Recommend relevant remedial actions in regard of the reports Analysis of monitoring reports: Looking at reports critically; Examining targets and results; Examining indicators; Determining causes of change; Studying variance reports. Interpretation of reports involves the synthesis of the analysis.

Revenue Monitoring in Local Governments 13 Session Ten: Feedback, Follow-up and Corrective Actions Revenue monitoring is an interactive comprehensive process. It is not possible to provide all the answers to caused changes. Monitoring of revenue is a continuous activity Feedback – involves reporting back the findings of revenue collection monitoring activities to the actors. Feedback helps to cut down on errors. Corrective actions may: Address the issue of non or poor performance. Recognise and reward staff. Sanction those staff who have performed poorly.

Revenue Monitoring in Local Governments 14 Session Eleven: Revenue Collection Audits Internal Audit participates in revenue monitoring. Objectives of Internal Audit in revenue monitoring. Assess the extent of compliance. Verify revenue collections. Determine the extent of revenue cost if any. Verify records of revenue. Verify registration, enumeration, assessment and actual collection.