Property law consultant Essay

This is in reference to your query about legal advice with respect to your property which is currently occupied by three tenants apart from you. This letter explains in detail about each tenant rights, terms and conditions which are legally referenced and relevant to your tenants, residing in ground floor, middle floor and top floor. A view on UK property law, rights and obligations of landlord is provided to you for your understanding and also about your convenient decision making in the matters of your property and also how to deal with your tenants in legal framework. There is also a clear analysis about legal relationship that exists between you and your tenants. First of all, it is important to take a clear note on responsibility of landlord over the property. The said property of Georgian Town House has been taken for a lease period of 25 years and only a period of 9 years have been completed and there are still 16 more years for the expiry of lease period. Therefore, this gives out a fact that it is important to maintain the leased premises. It is a also a fact that you travel on a holiday spending most of your time within and outside UK making it necessary that premises have to be absolutely in tact even in your absence for the convenience of tenants as well to keep the premises out of dilapidation. UK property law clearly states that landlord must undertake repairs to the property whenever required in the structure of the property. The connections of gas, hot water, electrical appliances, common areas and furnitures have to be strictly administered by the landlord. This emphasizes that as a landlord, carrying out repairs wherever required is not only required by property law of UK whereas it is also an act of meeting the obligations and requirements of tenants. Three of your tenants stated that central stairwell which is commonly used by all of you is completely dilapidated and the tenants have been complaining demanding repairs, painting and to establish re-connections of lighting. Please understand that you as landlord have to meet and comply with the UK property laws and any violation to the laws would be seriously viewed inviting penalties. Now, moving on from your rights and obligations as landlord, the next would be a detailed discussion about each tenant and legal relationship that exist between you as landlord and your tenants. Groundfloor – Taxi cab A written agreement of â€Å"licence to occupy† which came into effect on 1. 5. 2008 and as per the agreement taxi cab firm must pay ? 10,000. The taxi cab presently pays a sum of ? 2500 for every three months. The legal relationship between taxi cab and you is that of a tenant and a landlord. Tax cab is responsile for paying the stated sum as rent regularly and tenant is also responsible for bills of gas, electricity, telephone as per the written agreement and further taxes must be regularly paid apart from water and sewerage charges. Taxi cab written agreement expires on 30. 4. 2011 as the agreement is for a period of three years. Therefore it is important to abide by the requests of repair or renovation as required by the taxi cab firm with the fact that lease agreement must be fully complied with meeting the all the requirements. Section 27 pf Tenant Act 1954 is not being discussed here for your reference. Taxi cab also requested you to repair the central stairwell and if this request is not approved by you, there is a scope that taxi cab might waive paying rent, or bring such other damage to the premises which would prove more expensive for repairs to be made. Middle floor which is occupied by a jeweller, who is also your cousin has not entered into any written agreement with you and that does not legally bind neither you nor jewellery to comply with any UK property laws. Oral agreement is not a valid option in the matters of disputes and also consider any decision. However as for now, jeweller is paying a rent of ? 400 per month and is carrying on business during week days. It is also a fact that oral agreement also carries certain rights and obligations both for business tenants and for the landlord, although these cannot be enforced in the courts as written agreements are more valid while filing cases of non-compliance of property laws or tenant laws. The nature of legal relationship between you and jeweller is that of a business tenant and a landlord. Further this tenant must maintain a rent book for the monthly rent paid to you and you are required to put your signature in the rent book whenever you receive rent. This tenant apart from being your cousin has every right and responsibility towards the central stairwell to carryout repairs whereas this must be done with a mutual consent from you. Further it is also a fact that this tenant is standing on the collective opinion of other two tenants that central stairwell must be repaired as it is creating problems for all the clients. Therefore, obliging to the request to repair the central stairwell is more advisable as it would invite more obligations both from business tenants and also from UK property law authorities if in case a complaint against you is launched for non-repair of central stairwell. The top floor is occupied by a commercial artist who also does not carry any written agreement of business tenancy. The tenant also facilitates the floor when there are parties arranged by you which means the tenant is absolutely cordial and compatible with you in the capacity of landlord. This tenant is also paying a small amount towards bills. Further this tenant is also of the opinion that central stairwell must be repaired. All of the business tenants are using the premises all through the business days which means central stairwell is a common area for carrying on respective activities. Another fact is only tax cab firm is a legal tenant with a legal relationship whereas other two business tenants viz. jeweller, commercial artist are not legal tenants due to the fact that there is no written agreement. The sum of rent paid by jewellery and commercial artist is very small whereas taxi cab firm is paying rent on lease. The opinion of all the three tenants is that since the central stairwell is used regularly, it is important to maintain the same in order to prevent any unforeseen occurrence of accidents or breakage. This was the main reason that tenants have approached you to repair the central stairwell. Taxi cab firm along with other two tenants in each floor are performing well in carrying on businesses and therefore, there is no problem of business loss or lack of funds. Further tenants have been very cooperative in paying rents regularly and also in meeting the other expenses as and when required. Some of the rights that can be exercised by you in the capacity of a landlord are viz. , increase of rent, conditions on usage of premises or any other matter pertaining to either rent or premises. Tenants complaints for repair of central stairwell would be valid only when there is a written notice to this effect under Landlord and Tenant Act 1985 which states that notice that be given either verbally or in writing in order to provide sufficient time for landlord to carryout the required repairs. When landlord does not wish to carry out repairs, in such case, tenants have to show the proof of written notice to the court in order to receive a remedial claim. The landlord cannot ignore or overlook any legal responsibilities with regard to the repairs as stated in Section 11 of the Landlord and Tenant Act 1985. As per the law, landlord is responsible for maintaining the roof, gutter, drains, pipes, walls, windows doors or any structure of the property. Section 11 clearly states that landlord must take the responsibility to maintain the repairs of the structure and also to keep the installations such as baths, sinks, sanitary pipes. Taking this section as a guide, central stairwell is within the premises of the property which is used by tenants regularly for business purpose. Therefore, the responsibility of repair rests with the landlord. Conclusively, keeping all of the above facts in view, there are two options at your end to maintain and repair the central stairwell. First is, to carryout necessary repairs to central stairwell and second is to assign the responsibility to one of the tenants whom you confide in to carryout necessary repairs to central stairwell and submit all the necessary bills of repairs to you. Further these expenses can be deducted from the monthly rent paid by all the three tenants. This would solve the problem and further all the tenants would be satisfied. Sincerely, Sd/- (B) Property law consultant References Housing in England – Tenancy Agreements Accessed 20 March 2009 http://www. adviceguide. org. uk/index/family_parent/housing/tenancy_agreements. htm LandLord and Tenant Act 1954 Accessed 20 March, 2009 http://72. 14. 235. 132/search? q=cache:QpO_V-_S0f8J:www. communities. gov. uk/documents/citiesandregions/pdf/131185. pdf+the+Landlord+and+Tenant+Act+1954. &cd=3&hl=en&ct=clnk&gl=in Landlord and Tenants Rights Accessed 20 March, 2009 http://www. insolvencyhelpline. co. uk/legal_issues_explained/landlords_and_tenants_rights. php Renting a home. The key to a quiet life Accessed 20 March, 2009 http://www. lawsociety. org. uk/choosingandusing/commonlegalproblems/rentingahome. page Section 27 Landlord and Tenant Act 1954: a tactical approach Accessed 20 March, 2009 http://www. practicalconveyancing. co. uk/content/view/7631/1121/ The rights of renters Accessed 20 March, 2009 http://www. consumerrightsexpert. co. uk/TheRightsOfRenters. html Tenancy agreement service Accessed 24 March, 2009 http://www. tenancyagreementservice. co. uk/verbal-tenancy-agreements. htm Landlords’ and Tenants’ repairing obligations Accessed 24 March, 2009 http://www. tenancyagreementservice. co. uk/repairing-obligations. htm#notice-of-repairs

The Scarlet Letter Study Guide

Transcendentalism was a religious and philosophical movement of the early nineteenth century that was dedicated to the belief that divinity manifests itself everywhere, particularly in the natural world. It also advocated a personalized, direct relationship with the divine in place of formalized, structured religion. This second transcendental idea is privileged in The Scarlet Letter. After marrying fellow transcendentalist Sophia Peabody in 1842, Hawthorne left Brook Farm and moved into the Old Manse, a home in Concord where Emerson had once lived.In 1846 he published Mosses from an Old Manse, a collection of essays and stories, many of which are about early America. Mosses from an Old Manse earned Hawthorne the attention of the literary establishment because America was trying to establish a cultural independence to complement its political independence, and Hawthorn's collection of stories displayed both a stylistic freshness and an interest in American subject matter. Herman Melv ille, among others, hailed Hawthorne as the â€Å"American Shakespeare. † In 1845 Hawthorne again went to work as a customs surveyor, this time, like the orator of The Scarlet Letter, at a post in Salem.In 1850, after having lost the Job, he published The Scarlet Letter to enthusiastic, if not widespread, acclaim. His other major novels include The House of the Seven Gables (1851), The Blithered Romance (1852), and The Marble Faun (1860). In 1853 Hawthorn's college friend Franklin Pierce, for whom he had written a campaign biography and who had since become president, appointed Hawthorne a United States consul. The writer spent the next six years in Europe. He died in 1864, a few years after returning to America.The majority of Hawthorn's work takes America's Puritan past as its subject, but The Scarlet Letter uses the material to greatest effect. The Puritans were a group of religious reformers who arrived in Massachusetts in the sass under the leadership of John Winthrop (w hose death is recounted in the novel). The religious sect was known for its intolerance of dissenting ideas and lifestyles. In The Scarlet Letter, Hawthorne uses the repressive, authoritarian Puritan society as an analogue for humankind in general. The Puritan setting also enables him to portray the human OLL under extreme pressures.Hester, Timescale, and Chlorinating, while unquestionably part of the Puritan society in which they live, also reflect universal experiences. Hawthorne speaks specifically to American issues, but he circumvents the aesthetic and thematic limitations that might accompany such a focus. His universality and his dramatic flair have ensured his place in the literary canon. MORE HELP Read No Fear The Scarlet Letter Buy the print The Scarlet Letter Soapstone on BAN. Com Buy the eBook of this Soapstone on BAN. Com Download the PDF of this Soapstone on BAN. Com

Comparative Academic Review

Introduction The aspects of psychiatric treatment of patients have been widely discussed in the academic literature on the subject in the last several decades. In two separate studies, Christina Katsakou et el. (2010) and Jelena Jankovic et. al (2011) trace the practical implications of treatment satisfaction and caregivers’ experiences respectively. Both studies cover specific aspects of psychiatric treatment in the UK. The first study focuses on the coercion and treatment satisfaction among patients, who have been admitted for psychiatric treatment involuntarily. The research, conducted in 2010, reveals the impact of coercion on the satisfaction of treatment among patients, as well as the psychological aspects of coercion. The study has been conducted as an observation in 22 hospitals in England, where a total of 778 patients were recruited (Katsakou et. al, 2010). Their satisfaction with the treatment they received has been measured at different stages: one week, one month, three months and one year after the admission. In order to measure the levels of satisfaction, the authors have used factors such as clinical improvement and clinical characteristics. The results from this study were obtained using standard statistical analysis, and indicated an increase in the satisfaction among involuntarily admitted patients between their first admission and the different follow ups. The second study, conduc ted in 2011, focuses on the experiences of family caregivers during involuntary hospital admissions of their relatives. It is a qualitative study, which used as a research method semi-structured interviews, conducted with 29 caregivers whose relatives have been admitted involuntary in 12 hospitals across England (Jankovic et.al., 2011). Throughout the study, major themes have been identified, such as relief and conflicting emotions, frustration with the delay of getting help, etc. The results of the second survey have concluded that the role of the family caregivers can be enhanced if their duties are valued enough, without turning into a burden. The purpose of this brief academic review is to critically compare both studies, highlighting their strengths, weaknesses and possible contributions to the literature on the subject. Both studies provide valuable insight on the subject of treatment of patients with mental illnesses, and reveal the interactive nature of the clinical process as a dynamic interaction between different elements – institutions, caregivers, and patients. Both studies manage to reveal the intricacy of the connection, which exists between coercion and satisfaction in the first case, and family caregivers as active elements in the process of involuntary admission in the second case. The first study uses a quantitative research method and statistical analysis, based on an observational study. The study has been conducted in 22 hospitals in England. The advantage of the choice of this method for the purposes of study is its accuracy and straightforwardness. Results obtained through observation are easier to analyse, and presented in a comprehensible and consistent manner. In terms of the design of the research, the use of timeline base is a feasible option, which meets the research aims of the study and unfolds different aspects of satisfaction among patients. The fact that the patients have been examined at three different periods following their first admission provides the researchers with the possibility to explore how satisfaction (or dissatisfaction) develops gradually. This is an important feature of the research design deployed, because here satisfaction is discussed in relation to memory and emotions, which change over time. This changeability has been ca ptured with the choice of the design. Also, it is a good way to operationalize and thus measure the main variable – patients’ satisfaction. Despite the fact that the operationalization of satisfaction was enhanced through the use of specific research design, the study could have also benefited from a bigger emphasis on open interviews, conducted with a certain (perhaps smaller) portion of the patients. This is because interviews allow for more abstract and personal issues to be uncovered in the research and these are issues which are usually unquantifiable and difficult to detect in observational studies and semi-structured interviews. As far as data collection is concerned, the authors of the first study have used two different models, designed to measure satisfaction – one concentrating on potential base lines predictions combining satisfaction scores from all time points (baselines, one month and three months) and another one concentrating on the results from the follow ups only. The data was analysed using a three step model, and applying standard linear statistical analysis (Katskakou et.al, 2010:287-288). This comprehensive choice of methods and models for data collection has enhanced linear results, which allow readers to obtain an extensive view of satisfaction not only as an isolated variable, but also as a process, which is happening over time. However, one of the weaknesses of this study in the methodological part is the sampling. The researchers have attempted to obtain a representative sample, covering hospitals from different geographic areas and patients of different ethnic and social backgro unds. Little, if anything is mentioned however on how the eligibility of the patients has been identified (eligibility criteria). Another weakness in the methodology part is related to the decreasing number of patients interviewed at the baseline, the first month and the third month and one year. For the baseline, the patients are 778, and for the one year follow up their number has decreased almost in double – 396 (Katskakou et.al., 2010: 289). This might pose some problems related with the generalizability of the results obtained and the consistency of observations. Although it would be a formidable task to keep the number of patients at each point exactly the same, at least proximity in the numbers of interviewees could have been targeted. Another possible weakness of the study is related with the lack of causality between coercion and satisfaction. In other words, the study does not necessarily reveal a cause-effect relationship between the two, because coercion in this observation has been explored as an individual projection. However, this can also be looked at as an advantage, because a cause-effect relationship between two abstract concepts can oversimplify their existence in a particular setting. To compare, the second study uses a very different methodology. It is a qualitative study, and the variables measured here are even more abstract compared to the first study. The psychological aspects of personal experiences relating to care are difficult to capture and quantify, and this is important to mention in the methodological review of the second study. In terms of choice of methods, the authors have used semi-structured interviews, conducted among family caregivers of 29 patients admitted involuntary against 12 hospitals in England (Jankovic et.al., 2011: 1). Compared to the first study, here the sample is much smaller. It is arguable whether such a small sample can provide results, which are generalizable. Perhaps the authors have decided to choose smaller number of participants in order to observe the matter more closely. Here it is important to note that the issue of carers’ experiences is sensitive and often a stressful one. Therefore a smaller sample would give t he chance to conduct more detailed interviews, and thus capturing nuances of the matter, which remain unexamined in studies involving larger samples, due to time constraints. Another problem with the sample, just like in the first study, is its ability to represent the population. A closer look at the participant’s characteristics in the second study reveals that in more than 50 percent of the cases, the relationship of the carer to the patient is â€Å"parent† (Jankovic et.al., 2011: 3). This fact could have influenced the results, since parents tend to be much more concerned for their children. They are concerned first as patients, and then as carers – therefore a more representative selection of the carers could have taken place (for example equal number of carers who are patients, partners, siblings or children). Yet, the study manages to make good use of thematic analysis, clustering answers of the patients and identifying four important themes – rel ief and conflicting emotions in response to the admission, frustration with the delay in getting help, being given the burden of care by services and difficulties with confidentiality (Jankovic et.al, 2011:3-4). Just like the first study, the methodology is well-implemented in terms of coding. In the second study, two independent researchers have been selected to code the interviews, and the results have been finalized through a joint discussion (Jankovic et.al, 2011:3). In both studies, the methods chosen have met the research criteria, and have been meticulously implemented to produce comprehensive and well-themed results. Also, the proposed hypotheses have been well tested. Here it is important to note that both studies tackle issues, which are not easily quantifiable or measurable. The first study concentrates on satisfaction among patients which have been involuntary admitted for treatment, while the other one focuses on an even more sensitive and abstract issue, related with personal experiences among family caregivers in the cases when patients have been admitted for treatment. Therefore the authors of both studies have made significant effort in the planning of the research, its design and implementation in order to make the themes of their research measurable. As a result both studies have managed to create consistent results. The first makes coercion and satisfaction measurable, with the implementation of a 0 to 5 scale of coercion and inco rporating the results in a separate model. Critics would suggest that the method implemented in the first study is too rigid for the investigation of issues, which are deeply psychological and reflect the personal perceptions of patients on the way they have been treated. Although the study could have benefited from a combination of qualitative and quantitative methods, its reliance on quantitative techniques only does not affect the overall validity of the results. Perhaps one of the biggest strengths of this study is that through the interpretation of the results, the authors manage to reveal the connection between patients’ satisfaction and coercion as an individual perception. As already mentioned, the second study relies solely on a qualitative technique. They authors capture the nuances in the experiences of the caregivers, and interpret the results closely adhering to the themes, identified by them during the data analysis stage. Both studies deal with aspects of psychiatric treatment, which are challenging due to their specificity. Therefore they both make significant contribution to the literature and theory on the subject. The first study sheds light upon the complexity of coercion as an individual perception, and its results resonate with those obtained in earlier studies (Lidz et.al, 1998; Sorgard, 2004). Observing coercion as an individual perception, projected by patients as a result of hospital surroundings and treatment, shows a major transition in clinical psychology, and a shift towards a more constructive approach for understanding patients’ reactions. In this sense, this study can be classified as a constructivist study, because it measures how perceptions are formed and exemplified by particular patients in particular environments. It deviates from earlier studies on the subject, like the ones conducted by Svensson et al. (1994) and Spenseley (1980), which observe patients’ satisfa ction with treatment in their entirely empirical dimensions, ignoring individual projections. Similarly, the findings and conclusions from the second study (Jankovic et.al, 2011) resonate with conclusions from previous research on the subject (Simson et. al, 2002; Jones et.al, 2009). Therefore this study belongs to a particular body of literature in clinical psychology, which explores the psychological and social impact on families of care for people with mental disorders. Both studies contribute to their relative subjects, and might have important implications in terms of policy reform in health care services for people with mental illnesses in the UK. Recommendations for policy-makers in this sector, stemming from Jankovic’s study include an improved service, which would ensure that carers obtain proper assistance and cooperation from hospitals prior to the admission of mentally unwell relatives. This would have positive implications to the quality of treatment of mentally unwell patients, by enhancing cooperation between carers and institutions, which would inevitably lead to a better distribution of responsibilities. Katsakou’s study might have policy implications as well, because it reveals the necessity for interventions, which would reduce patients’ perceived coercion. In conclusion, both studies discussed in this review present specific aspects of treatment of mentally unwell patients. Despite some weaknesses in sampling, and some minor limitations, both studies make significant contributions in their relative fields, and offer new, and well-supported angles of interpretation on the themes they cover. Both studies make good use of research methods, despite the differences in the number of participants for the first and the second study. Some issues related to generalizability of the results have arisen, such as the decreasing number of observed patients in the first study and the small sample in the second study. Still, the data analysis and the interpretation of the results obtained have been meticulously carried out and well situated in the context of existing literature. In addition, both studies might serve as a basis for policy-reform in the UK healthcare system, ultimately leading to improvement of the latter. In sum, the studies present coh esive and well-researched conclusions and can be a useful reading for students and professionals, occupied in the field of Clinical Psychiatry, Health Services and Public Policy. Reference list: Jankovic J, Yeeles K, Katsakou C, Amos T, Morriss R, Rose D, Nichol P, McCabe R, Priebe S (2011) ‘Family caregivers’ experiences of involuntary psychiatric hospital admissions of their relatives – a qualitative study’, PLoS ONE 6(10): e25425. Jones IR, Nilufar A, Catty J, McLaren S, Rose D, Wykes T, et al. (2009) Illness careers and continuity of care in mental health services: A qualitative study of service users and carers. Soc Sci Med 69: 632–639. Katsakou C, Bowers L, Amos T, Morriss R, Rose D, Wykes T, Priebe S (2010) ‘Coercion and Treatment Satisfaction Among Involuntary Patients’, Psychiatric Services 61: 286-292 Lidz C, Mulvey EP, Hoge SK (1998) et al: Factual sources of psychiatric patients’ perceptions of coercion in the hospital admission process. American Journal of Psychiatry 155:1254–1260 Simpson EL, House AO (2002) Involving users in the delivery and evaluation of mental health services: systematic review. BMJ 325: 1265–1268 Sorgaard K (2004): Patients’ perception of coercion in acute psychiatric wards: an intervention study. Nordic Journal of Psychiatry 58:299–304 Spensley J, Edwards DW, White E (1980): Patient satisfaction and involuntary treatment. American Journal of Orthopsychiatry 50:725–729 Svensson B, Hansson L (1994) : Patient satisfaction with inpatient psychiatric care. Acta Psychiatrica Scandinavica 90:379–384

Planning for Project Implementation Term Paper Example | Topics and Well Written Essays - 1500 words

Planning for Project Implementation - Term Paper Example It is evidently clear from the discussion that the upgrading project of Bayshore community hospital could be faced by numerous challenges which could hinder the success of the project. These barriers could be identified as discussed below. Financing – the project shall be fully financed by the hospital. Though a provisional budget with estimations has been drawn, the years following the beginning of the project shall be financed from cash generated from the project. The projected cash inflow might fail to reach the projected levels; hence financial constraints. The hospital shall undertake intensive marketing for the project to ensure generation of enough capital for the project. The hospital shall also consider borrowing from the financial institution to avoid project failure. Staffing – the intended project might face staff shortage because of the activities involved. During the early stages, the project management team shall undertake training of several hospital sta ff to ensure conformity with the project. This will ensure that the employees remain informed about the project and its details. During implementation, other staff shall be hired for the project to ensure full staffing requirements for the project. Schedule – another barrier which could present surmountable challenge would be the schedule. The time allocated for numerous activities might become limited if problems occur midway. Though this might become inevitable, the project management team shall utilize the developed time budget for the project. During implementation, continuous monitoring shall occur to ensure conformity with the provided time deadlines and schedules. Evaluation of procedures shall be conducted throughout the project life to establish conformity with a schedule.

Writing Essay Example | Topics and Well Written Essays - 750 words - 1

Writing - Essay Example However, Hou Hsai-hsien has used the concept of the red balloon in the context of modern day Paris. Hou Hsai-hsien’s film seems to underline the change in the perception of childhood since the 1950s. The little boy Pascal (The Red Balloon) and Simon (Flight of the Red Balloon) live two different types of life set apart by the time to which they belong. Their childhood too seems to be suffering from the whims of the adult world. The red balloon that connects both the films and gives the feel of continuity is the only representation of a child’s free spirit and imagination. Albert Lamorisse in his film The Red Balloon portrays childhood as a fairytale world where a child’s dream comes true. The big and bright red balloon brings variation in the otherwise monotonous life of Pascal. Lamorisse seems to stress upon the fact that childhood often gets lost in the attempt of making children live under strict routine. Pascal breaks free from the mechanical life with getting the balloon. He tries to shield it and protect it from the violence of nature and the human world. It seems as though he is trying to keep his imagination away from the clutches of harsh reality and live in his own imaginative world. The red balloon which stands for a child’s fantasy and boundless imagination follows Pascal everywhere. This sense of dependence and attachment that they bear for each other indicates the child’s love for his own imaginative world. But finally reality takes over as the older boys out of jealousy and the pleasure of bullying him steal his re d balloon and pelt stones at it. The conclusion of the film is made unique and full of optimism as Lamorisse does not project the death of a child’s imagination but by setting Pascal on a flight with the colorful balloons triggers childhood fancy. Hou Hsai-hsien’s Flight of the Red Balloon treats the red balloon as the icon of childhood

Management Enquiry and Research Methods (MBA) Essay

Management Enquiry and Research Methods (MBA) - Essay Example These steps include data collection, analysis, presentation and validation as well as goal setting, the creation of a proposal for targeted team building efforts and the implementation of the proposal. 1. Data collection-In general data collection will be done in a confidential manner by interviewing each team member. During the interview process, it will be the aim of the researcher to identify the common sentiments of the group members and ascertain the strengths and weaknesses of the team as a whole. 4. Validation of Data-This is a very important step in that the findings need to be checked for accuracy. During this process, the data collected is relayed to the team and the team is asked for input with regards to its accuracy. 5. Goal Setting-Before a team can begin to solve its problems, it is prudent that the team identify the direction in which it intends to go. This will serve as a means of shaping and formulating the future of the company in a structured manner. 6. The Proposal-This is an integral part of any action research. During this phase, the team considers the current issues and devises a plan for their solution. Much of this phase involves discussion and focuses on accountability. 7.

The effects of managed care on health care in the U.S Essay

The effects of managed care on health care in the U.S - Essay Example The sector has been witnessing a new dimension in recent years, because it’s in no small measure assisted to halt the increase as regarding the costs of health care in the country, given a wider room for the less privileged to enjoy the program, which has been hitherto on the rapid increase beyond their capacities. Meanwhile, our focus should now assess the whole issue, dated back to early 90s when the Managed-Care system began to have it solid root. The United States Congress has brought a turning point toward enhancing the health care system within U S. â€Å"The nation’s health care system stem was under microscope, undergoing a level of scrutiny not seen since the early 1990s, when congress scrapped the Clinton administration’s complex plan to overhaul health care. Since then, employers have acted on their own to control health costs, largely by requiring employees to join managed-care programs, such as health maintenance organizations (HMOs). More than 100 millions Americans are now covered by Managed-Care†. (Public Agenda). The HMOs is one of the key pillars of which the Managed-Care program stands on, while observers concluded that it is almost the best among other related pillars. Another branch of Managed-Care that also need brief explanation is â€Å"Capitation†, a system that involves a sort of payment method. This involves paying physicians a specific amount for treatment of patients, not considering how much will be the subsequent cost to be incur. â€Å"Some â€Å"Managed Care† practices seek to impact the quality care of, for instance, clinical guidelines that aim to alter the clinical management of specific health concerns (e.g., treatment of hypertension) are also common managed-care practice†. (Ethics in Medicine). One of the important effects that we ought to bring into consideration while discussing on the Managed-Care on health care in the United States is that most of the citizens were in the view that

Discussion Board reply Assignment Example | Topics and Well Written Essays - 250 words - 3

Discussion Board reply - Assignment Example s emerged due to its associated costs especially to the insurance industry, where it cost the American populous roughly $520 billion over a period of five years. In biblical reference, we are required to help the poor, orphans and widows thus the government helps the church through donations, and the church helps the poor. While it is evident that costs may be towards unemployment compensation, it is hard to ignore the benefits, the economy stands to gain. Association of demand and supply determines if a company can produce goods for a market that are willing and can afford to buy the product. If demand or market of good exists then a company can produce and sell the product (Asmundson, 2013). The company will be willing to produce and sell the product if the profit margins are right for the business. If the costs exceed the profit margin then, the product is not viable for the business since the product will not be marketable. If the company can produce and sell a product to which a market exists and the possibility of profit making then the firm should produce and sell the

Travel and Tourism in Sri Lanka Essay Example | Topics and Well Written Essays - 2500 words

Travel and Tourism in Sri Lanka - Essay Example This "Travel and Tourism in Sri Lanka" essay outlines the recommendations what the travel organization of Sri Lanka should do to succeed on the international market and contains detailed and effective marketing strategy and action plan. Marketing strategy should be associated to the corporate and business strategies and should be consistent in directing competitive thrust on superior management level. As marketing has a large number of activities it has to decide on how it will serve its targeted customers. The marketing strategies should be a guide to achieve goals and objectives in an organisation. It is the base on which marketing decisions are made. These strategies are to be mixed appropriately which helps to achieve the goals in an easier way in an organisation. This mix is known as ‘Marketing Mix’. Marketing mix consists of four primary components. These are: Product: Product refers to the goods as well as services which an organisation offers to the consumers of the product and in return it charges certain amount of price. The buyer pays not for the product but for the satisfaction the product will give. The Sri Lankan company may place its travel packages as their product in the UK market. Price: Price refers to the amount that is charged against the products and the services the organisation offers. Pricing mix is an important element as it influences the demand of a product and the profitability of the organisation. An organisation has to keep the demand, buyers’ capability to pay for the product and etc.

Statement of Educational Philosophy Essay Example | Topics and Well Written Essays - 750 words

Statement of Educational Philosophy - Essay Example Even if the best quality seed is sown in bad soil and neglected, it withers away. Edward Joyner of Yale University School said that ‘The development of a tree depends on where it is planted†. The same seed, planted in rich soil, if watered and fertilized and taken care of, sprouts and produced rich and luscious fruit. It is in this way that education of a child is to be perceived. It was John Dewey who compared the child to a plant and the teacher to a gardener. This is especially true of children in the lower school grade. They are delicate in mind and body, extremely sensitive, like soft clay that would take any given shape. The shape that they take in this age is set for their lifetime. There is a need to handle them with gentleness and care. This is not the task of the teacher alone. The entire school atmosphere, the efforts of the team ranging from teachers to directors of the institution, the students and their parents, should all be directed towards the single goal of education. The term ‘education’ here is to be taken in its broadest sense, implying not just providing instruction and information, but the development of social, physical, emotional, intellectual, moral and spiritual aspects, and extending in these times to the ‘global’ aspect. All these aspects are wide and varied, and naturally, cannot be fulfilled in the home setting, among parents and a handful of relatives. The school then, is to be like an expanded home, where experts in every field are appointed to make up for what parents alone cannot do. This does not eliminate the role of parents. Teachers, parents and society should all work together. At the same time, children are the national wealth, future human resource of their country. Hence the government also has an equally important role to play in the system of education. It is up to the lower school director to co-ordinate the efforts of all these elements and harness them for the benefit of stude nts. Another side of the picture is that all students come from different socio-economic backgrounds (almost 7 to 8 strata exist ranging from the very poor to the extremely rich). They have individual differences, different learning capacities, different aims, motivations, aptitudes and inclinations. Some also have physical disabilities. It is difficult but essential to treat them as equal, at the same time, catering to their individual needs. A class should be conducted by two teachers at a time. While one explains, the other can assist with the teaching aids and ppt etc. Later, one of them should conduct separate remedial classes for the weaker students. Simultaneously, the other teacher should go deeper into the same topic with the academically brighter students. In this way, the needs of both groups can be fulfilled. Marva Collins said, that the good teacher makes te poor students good and the good students superior. The school provides a wider and more varied social environment compared to a family. Group projects, team games, co-operative learning methods must be introduced. Socialization of children can be taken care of and maladjustment in future can be prevented. This is extremely important considering the fast and easy means of communication. One or two handicapped children must be placed in each class at least for a couple of sessions. This kind of

Critical review of Environmental Statements Literature

Critical of Environmental Statements - Literature review Example A few of the key factors of the EMAS would include openness, periodic provision of the environmental information and transparency. These factors are also vital for the companies to build a confident relationship with the interested entities (EMAS, n.d.). Methodology In the entire evaluation process a primarily qualitative approach will be used. It would intend to evaluate the EMAS environmental statement of Park Communication based on certain benchmarks such as company performances in accordance with EMAS regulations, core indicators of company performances and the organisational goals which is expected to render an in-depth understanding of the environmental compliance practices by Park Communication. Furthermore, using statement checklist the report would present an accompanying statement of conformance that would justify the evaluation. The aspect related to the conformance of environmental statement with the prescribed guidelines will be evaluated from the EMAS environmental stat ement of Park Communications. Aims This report aims to conduct a critical evaluation of an environmental statement published in accordance with the EMAS regulation. The report would be presented to the Environmental Manager of an organisation i.e. Park Communications. Evaluating Environmental Statement Published In Accordance With the EMAS Regulation This report reviews an EMAS environmental statement of an organisation i.e. Park Communications. In this regard, the report considers the EMAS environmental statement of Park Communications, which sets the objectives for the year 2011. Park Communications is a United Kingdom based organisation which provides ‘one-point-of-contact’ services to translate, distribute and store literature of the people. The company also performs functions such as print reports and accounts, marketing literature, financial prospectuses and government publications among others (Park Communications, n.d.). It has been observed that the company has been quite committed towards the employees, customers, local environment and global environment along with taking every step by considering all these aspects. The company is aware of the fact that whatever it does would certainly have an effect upon the environment, directly as well as indirectly. In this regard, the company has taken a step further and introduced the system of EMAS in the organisation. Eco-Management and Audit Scheme (EMAS) is an initiative designed to enhance the environmental activities of companies. It further aims to identify and reward organisations to take a step further to improve its performance. According to this scheme, companies would have to present reports publicly on a regular basis that could show how they are improving their environmental activities (Park Communications, 2011). Park Communications aims at managing its business in a way that would have less effect on the environment. It has been obse

Edward R. Murrow & Socrates Essay Example for Free

Edward R. Murrow Socrates Essay Indestructible courage, persistence and public service drove both Socrates and Murrow to live their lives with unwavering commitment for truth, critical thinking and unbendable integrity. With these values, Socrates and Murrow made their own lives as vivid examples of truth and veracity. They set the standards for all subsequent Western philosophy and the ideal broadcast journalism respectively. Nevertheless, their enduring courage may have brought them also to make half of themselves as merely ego maniacs or perhaps, self-centered intellectuals. Socrates pursuit of virtue and his strict adherence to truth clashed with the current course of Athenian politics and society. During his time, Socrates appears to have been a critic of democracy wherein some scholars had interpreted his trial as an expression of political infighting. He boldly face the charges made by the jury as seen in Platos â€Å"Apology,† an account of Socratess (unsuccessful) speech in his own defense before the Athenian jury. Socratess speech includes a detailed description of the motives and goals of philosophical activity as he practiced it, together with a passionate declaration of its value for life. I was really struck when Socrates purposefully gave a defiant defense to the jury because he believed he would be better off dead. With this statement, we can say that Socrates really happens to be a man of truth and valor similar to his modern counterpart, Edward Murrow. According to Wadleigh, â€Å" Murrow, at every juncture, did what he thought was right. He took risks that at the time seemed outrageous and he was not afraid of anything. † Furthermore, his exceptional courage is seen when he let Senator McCarthy hang himself with his open criticism program- but without any â€Å"expose† (Wershba Hottlelet). It was found out that Socratess works are often philosophical or dramatic texts rather than straightforward histories. Parallel to Murrow, â€Å" his voice made the words catch fire! The way he could add drama to the simplest looking text made him amazing! † (Wershba Kalb). Murrow offered himself to public service analogous to the teaching life of Socrates. Socrates pointedly declined to accept payment for his work with students whereas Murrow fearlessly did his job as a broadcaster. â€Å" He was a driven reporter – truly driven to tell people what was going on. He do it with intensity! † (Hottlelet) Plato refers to Socrates as the gadfly of the state (as the gadfly stings the horse into action, so Socrates stung Athens), insofar as he irritated the establishment with considerations of justice and the pursuit of goodness. If Socrates stung Athens, then Murrow stung America: â€Å" using his charisma, integrity and personal standards† (Wershba). It is Socrates and Murrows critical thinking that made themselves â€Å"men of worth. † Socrates showed this (critical thinking) through his philosophical works while Murrow made this appear through his jobs as a writer and broadcaster. These two men were really exceptional by committing themselves in pursuit of truth. However, their deep thinking and boldness has somehow conflicted their commitment to truth thus making half of themselves as merely ego maniacs or self-centered intellectuals. It was supported by the reasons why Murrow left his job at CBS: â€Å"Then there was the other side of Murrow, the driven news reporter. Murrow made Harvest of Shame and showed the rotten spots of American life. [CBS Chairman William] Paley didn’t like that. It scared away sponsors. Paley wanted it tame. Murrow wanted it real. † (Hottlelet) Another statement was from Hewitt telling that â€Å" Murrow would talk with his Person to Person guests beforehand Murrow felt that for entertainment some discussion to prepare the subjects was legitimate. Paley disagreed, so Murrow left. † He has that hidden pride in his self. Like what Ive said earlier, he did what he thought was right which is to leave CBS. Another thing I noticed about Murrow is his sense of egoism or perhaps, self-importance. It was stated in one of the interviews that â€Å"Murrow selected very good people, who, in his presence, got better. Those around him never wanted to disappoint or embarrass Ed—so they pushed themselves to their outer limits He set the pace; he was the example. † (Kalb) This statement was further supported by Hottlelet â€Å"He never gave instructions. He knew his worth. I think he just expected the trained reporters he hired to follow his example. † The life of Socrates appears to be really parallel to the life of Edward Murrow. By following what they thought was right and by pursuing the truth, they made half of themselves as the greatest and the most defiant men in history but half as conceited and egoistic individuals of all times.

Analysis of Local Government Finances in Multan District

Analysis of Local Government Finances in Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy (Economy Watch, 2010). Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions    Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award à ¢Ã¢â€š ¬Ã¢â‚¬Å" This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget White Paper, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is issued by a city or municipal bodies. The bond holders receive Interest income. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; me Analysis of Local Government Finances in Multan District Analysis of Local Government Finances in Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy (Economy Watch, 2010). Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions    Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award à ¢Ã¢â€š ¬Ã¢â‚¬Å" This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget White Paper, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is issued by a city or municipal bodies. The bond holders receive Interest income. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; me