Action for Local Employment, Accountability and Resource … · 2017-11-23 · 3 | P a g e...

By Nancy M. Drost

Independent Evaluation

Consultant

Accra

7 January 2015

Action for Local Employment, Accountability and Resource MobilisatioN (LEARN) Final Evaluation

1 | P a g e

Contents Acronyms .............................................................................................................................................. 2

Executive Summary............................................................................................................................... 3

Introduction .......................................................................................................................................... 5

Methodology ........................................................................................................................................ 6

Findings ................................................................................................................................................. 9

Coherence & Relevance .................................................................................................................... 9

Effectiveness ................................................................................................................................... 11

Impact ............................................................................................................................................. 14

Efficiency ......................................................................................................................................... 19

Sustainability ................................................................................................................................... 19

Visibility .......................................................................................................................................... 20

Challenges ........................................................................................................................................... 21

Conclusions and Recommendations ................................................................................................... 23

Conclusions ..................................................................................................................................... 23

Recommendations .......................................................................................................................... 25

Appendix 1: Documents consulted .................................................................................................... 28

Appendix 2: People interviewed ........................................................................................................ 29

Cover Photo: Cape Coast GIFNET

2 | P a g e

Acronyms AR Action Research

ASHMA Ashaiman Municipal Assembly

CAMFED Campaign for Female Education

BECE Basic Education Certificate Examination

CSO Civil Society Organizations

DA District Assembly

DCE District Chief Executive

DDF District Development Facility

DCMC District Citizen Monitoring Committees

EIDHR European Instrument for Democracy and Human Rights

FOAT Functional Organisation Assessment. Tool

GIFNet Governance Issues Forum Network

GII Ghana Integrity Initiative

GoG Government of Ghana

GRA Ghana Revenue Authority

GSOP Social Opportunities Project for Ghana

GYEEDA Ghana Youth Employment and Entrepreneurial Development Agency

IBIS NGO from Denmark that works with local partners in Ghana

IDEG Institute for Democratic Governance

IGR/F Internally Generated Revenue/Funds (MMDAs)

ILGS Institute for Local Government Studies

LEARN Action for Local Employment, Accountability and Resource MobilisatioN

LESDEP Local Enterprises and skills Development Programme

LOGNet Local Governance Network

MA Municipal Assembly

MASLOC Microfinance and Small Loans Centre

MDGs Millennium Development Goals

MMDA Metropolitan Municipal District Assembly

MOU Memorandum of Understanding

MTDP Medium-Term Development Plan

NHI National Health Insurance

NBSSI National Board for Small-Scale Industries

NYEP National Youth Employment Programme

PDA Participatory Development Associates

PME Participatory Monitoring and Evaluation

PTA Parent-Teachers Association

PV Participatory Video

PWD Persons with Disability

SEND Social Enterprise Development

SMC School Management Committee

SNV NGO from Netherlands, implements directly and with partners

SPEFA Social Public Expenditure and Financial Accountability

STAR Strengthening Transparency Accountability and Responsiveness in Ghana

T&T Time and Transportation, an allowance that people expect when they attend a meeting or event

YES Youth Enterprise Support

3 | P a g e

Executive Summary

Action for Local Employment, Accountability and Resource MobilisatioN (LEARN) was an EU-funded

project implemented by Christian Aid and its partners IDEG and GII from 2011 to 2014. The project

was worth € 658,163.02, € 450,000 (68%) which was granted by the EU and € 208,163 (32%), the

counterpart contribution, was provided by Christian Aid UK.

This report presents the findings, conclusions and recommendations of the project’s final evaluation.

This summary describes how expected results were achieved.

The overall objective or goal was to support actions aimed at promoting an inclusive and

empowered Ghana.

The overall objective of the project is usually associated with impact – most of the time, impact is

not realized during the life of the project but afterward. Exceptionally, LEARN was able to realize

significant impact early on in the project, particularly with an increase in local revenues for MMDAs.

Even in the first year of the project, as a result of tax education and new taxation strategies, MMDAs

came close to or met their IGR targets. This allowed them to, in subsequent years, do better

budgetary planning. In turn, business associations became more regular in paying taxes to their

local government and pegged their tax Cedis to services that they needed in order to do better

business.

The purpose of the project was to improve social accountability by rallying citizens and state

institutions around the issue of taxation through a variety of activities (capacity building of GIFNets

in monitoring and Action Research; economic literacy for women; stimulation of youth

employment). The GRA and GIFNets did a commendable job in sensitizing both citizens groups and

MMDAs on taxation. The project contributed to consensus building around fee fixing, target setting,

tracking of payments, and ultimately in increased income for public services.

The specific objective, secondary goal or purpose was that citizens in 18 districts across Ghana

exercise increased influence over local government policy, particularly around taxation.

Not without considerable effort, GIFNets were able to show improvements in access to information

sources on planning, budgeting and taxation issues. Local government made more decisions about

taxation because of GIFNet and LEARN interventions, i.e. GRA training. Each MMDA made a number

of decisions related to what types of taxes they would collect, and how they collect, track and spend

the revenue. Decisions made on youth employment issues were far fewer, even though LEARN

meant to stimulate payment of taxes through increased employment. Nevertheless, there were a

number of improvements in access to services, i.e. education, but not as many as expected in the

area of youth employment. Young people who were involved in the AR component using PV were

enthusiastic about how they could use it to benefit them and their communities. Some even used

the equipment for an income generating activity.

4 | P a g e

R1: Citizens are mobilising around issues of public services and taxation

This result was achieved. The GIFNet involved many different citizens groups, including women and

youth, in tax education, economic literacy and monitoring activities. Although the project aimed to

involve many more women and youth on GIFNet executive committees, the increase in numbers was

not as evident in leadership as it was in membership. To provide guidance for activities, several

resources were developed on taxation (Basic Facts on Tax and A Tax Compendium) and monitoring

(GIFNet PME Manual). GIFNets’ skills in monitoring public services, youth employment and taxation

were built, and many changes took place in communities as a result of local governments’ responses

to citizens’ demands. To assist women and youth to improve their business skills, NBSSI was

recruited to provide economic literacy skills, including the importance of taxation. Given greater

understanding of taxation as a common point of interest, citizens groups and local governments

were able improve their quality of engagement with each other.

R2: Citizens are engaged in regular and successful interaction with their local authorities

This result was achieved. Local government officials appreciated the value of the training they

received in taxation. As time went on, they had a greater understanding of the value of citizen

engagement on taxes and other issues. GIFNET methodology prompted citizens’ groups to

recommend and lobby for improvements in public services to which they were entitled, given their

adherence to tax and fee payments. These recommendations represented a spectrum of issues

from road networks to education. Stemming from citizens’ demands, the interface meetings

between GIFNets and district officials became more frequent and varied, i.e. fee fixing negotiations,

budget hearings, town hall meetings.

R3: 18 GIFNets and local authorities are collaborating to define and deliver tax and employment

policies through an action-orientated research process

This result was achieved to some extent. In order to assist GIFNets with monitoring, they were

trained in Action Research using Participatory Video. As planned, only three GIFNets received the

video equipment, and the rest had to find their own gear or improvise. The three GIFNets have

produced and edited documentaries depicting issues in their communities and interactions with

local government officials. Although expectations from AR were high, given the fact that this result

involved two trainings which were delivered in the three selected districts, its scope ended up to be

rather limited compared to results 1 and 2.

5 | P a g e

Introduction

Action for Local Employment, Accountability and Resource MobilisatioN (LEARN) is an EU-funded

project that was implemented by Christian Aid and its partners IDEG and GII from 2011 to 2014.

Christian Aid is one of the main INGOs promoting the role of taxation for development and

democracy. IDEG is the major implementer of LEARN, and GII is responsible for the tax education

and Action Research-Participatory Video components.

The project is worth € 658,163.02, € 450,000 of which were granted by the EU and the remainder by

Christian Aid and DFID.

The premise upon which LEARN is based is somewhat the reverse of what most of CSOs and

Research and Advocacy Organizations are doing in Ghana. While most are monitoring how the

government spends its money, LEARN seeks to assist the government to make more money through

taxes. It recognizes that the Government of Ghana seeks to mobilize revenue through job creation

and taxes. It purports that if citizens understand why they pay taxes and comply with tax

regulations, they will become more involved in local governance. They will engage duty-bearers to

ensure that tax policies are pro-poor, transparent and accountable, and that the revenue generated

is making a difference in poor people’s lives.

Hence, LEARN is aimed at promoting an inclusive and empowered Ghana, with a specific objective of

having citizens in 18 districts across Ghana exercise increased influence over local government

policy, particularly around taxation. It has three expected results:

R1: Citizens are mobilising around issues of public services and taxation

R2: Citizens are engaged in regular and successful interaction with their local authorities

R3: 18 GIFNets and local authorities are collaborating to define and deliver tax and

employment policies through an action-orientated research process.

LEARN’s methodology is dependent on the GIFNet –Governance Issues Forums introduced by the

Institute for Democratic Governance (IDEG). The project built the capacity of GIFNet to train and

lead discussions on taxation. MMDAs, business associations and a wide variety of citizens were

provided with tax education. This was to in turn stimulate better business practice. “Economic

literacy” training by NBSSI was given to women and young people.

The GIFNets used the opportunity of a stimulated economy to demand greater transparency and

accountability of duty-bearers for public services. Local government responded by taking decisions

to improve access to information, tax policies, and ways to include the participation of citizens in

development planning and budgeting. To hold their local governments to these decisions, GIFNets

and the greater citizenry undertook monitoring exercises and held interface meetings with officials.

6 | P a g e

The final results of this process are narrated in this summative evaluation. The findings are

organized according to the following headings:

Relevance, Coherence

o the extent to which stated objectives correctly address the identified problems and

social needs

o considering other related activities undertaken by Government or other donors and

the likeliness that results and impacts will mutually reinforce one another

Effectiveness

o whether the planned benefits have been delivered and received, as perceived by all

key stakeholders (including women and men and specific vulnerable groups)

Efficiency

o extent to which the costs of the project have been justified by the benefits whether

or not expressed in monetary terms in comparison with similar projects or known

alternative approaches

Impact

o extent to which the objectives of the project have been achieved as intended in

particular the project planned overall objective.

Sustainability

o whether the institution appears likely to be capable of continuing the flow of benefits

after the project ends (is it well-led, with adequate and trained staff, sufficient budget

and equipment?

Visibility

o communicating the results obtained and the impact achieved with these actions.

After the findings section are three final sections: challenges, conclusions and recommendations.

Methodology

The research and writing of this report was guided by the above-mentioned EU evaluation criteria

and by an examination of LEARN’s expected results and indicators.

Information and data collection

The information for the evaluation was collected through three main methods: 1. Content analysis of relevant programme and project documents (see Appendix 1)

o Project proposal o Project reports o Monitoring reports o Newsletters o Materials produced by the project, i.e. information, education, communication

materials, manuals, case studies.

2. Project presentation by implementing partners

7 | P a g e

o PowerPoint presentations by Christian Aid, IDEG and GII o Presentation of project document and publications, including manuals, fact sheets, etc. o Analysis of achievements, challenges, lessons learned, unintended results

3. Interviews

Out of 18 GIFNets, six (one-third) were sampled for the evaluation. The sample was chosen

purposively by Christian Aid in consultation with IDEG and GII. Criteria guiding the selection were 1)

geographical representation and 2) programme effectiveness. The six districts represented different

parts of the country: Ashaiman, Bawku West, Cape Coast, East Gonja, Ejura and Hohoe. Of the six

GIFNets, some were deemed stronger and some weaker. The variation in programme

implementation and effectiveness was meant to allow the evaluator to see a variety of enabling

environments and challenges.

The following numbers of people were interviewed; these include individuals interviewed either

individually or in a group:

District GIFNet Members Assembly Members

Ashaiman 10 7

Bawku West 9 7

Cape Coast 19 2

East Gonja 11 Not Available

Ejura 10 3

Hohoe 8 5

TOTAL 67 24

Both individual and group interviews were held. Individual interviews were held with key

informants, such as:

Staff of implementing organizations

GIFNet Facilitators

GIFNet Regional Focal Persons

District officers

GRA officials

NBBSI trainers

Group interviews or meetings were held with GIFNet members and officers of MMDAs. GIFNet Focal

Persons were to convene meetings with 10 GIFNet representatives. In some cases, more than 10

people attended. Each was identified by name and association, and asked to tell their story of the

impact that LEARN had on their group. Interviews focussed on activities, achievements and

challenges.

The 67 GIFNet members interviewed were associated with a range of associations, from NGO to

business. Most represented their constituents.

GIFNet Members’ Designation Number

GIFNet Members (unspecified association)

18

NGO (General) 10

8 | P a g e

GIFNet Focal Person 4

Youth 4

Women's Organizations 4

Tailors and Garment Workers 4

School Management Committee

3

Market Women Organization 2

Assembly Member 2

Beauticians/Hairdressers Org. 2

Journalists 2

Students 2

Traditional Authority 2

Section Head 1

Private Sector 1

Decorators 1

Food Sellers Organization 1

Farmer Organization 1

Disability Organization 1

Private Transportation Union 1

Activist 1

TOTAL 67

Attendance at Assembly meetings was variable, ranging from 2 to 8 people. Again, the GIFNet Focal

Person arranged for the meeting, and officers who were most knowledgeable about LEARN

attended. Interviews focussed on participation in LEARN’s activities, achievements, challenges and

suggestions for further intervention.

The 24 MMDA officials comprised a range of positions; several had significant decision-making

powers:

Municipal / District Assembly Designation Number

Planning Officer / Assistant Planning Officer 5

Assembly Staff (unspecified) 5

Coordinating Director 2

Deputy Coordinating Director 2

Director of Administration / Assistant 2

Budget Officer / Assistant Budget Officer 2

Chief Executive 1

Presiding Member 1

Assembly Member 1

Project Officer 1

Revenue Superintendent 1

Internal Auditor 1

TOTAL 24

9 | P a g e

Schedule The evaluation took place over one month’s time.

Week of October 6 Document Review, Implementing Organizations’ Presentation

Week of October 13 Field Work

Week of October 20 Field Work

Week of October 27 Report Write-up

Evaluator

Dr. Nancy Drost is a senior development consultant who provides advisory services to international

development projects. She was accompanied by Christian Aid Programme Officer, Abena Afari, for

the purposes of contextual understanding, introductions and protocols.

The evaluator did not observe any significant challenges which would prevent her from making an

objective analysis. Evaluation findings were relatively consistent from district to district.

One constraint in her analysis was the lack of quantitative data available on MMDA revenues, targets

and expenditures. This data was not collected consistently by programme staff implementing the

project, nor was it kept accurately by MMDA staff. Quantitative data represented in this report was

collected after the period of intervention for the purpose of inclusion in this report.

Findings

Coherence & Relevance For the purpose of this summative evaluation, coherence refers to the extent to which activities

complement government policies, the EU’s and other donors' interventions. Relevance refers to the

extent to which the objectives of the project are consistent with beneficiaries' requirements, country

needs and partners' priorities.

LEARN reinforces priorities of the Government of Ghana, particularly those of the Social Accountability

Unit of the Local Government Service. IDEG is represented on the EU-funded Social Accountability

Platform hosted by the Institute for Local Government Studies. Christian Aid is also represented on

the reference group of this platform. Experiences from the project were shared in a number of

meetings convened by ILGS.

Current Government of Ghana priorities emphasize that local governments need to involve citizens in

all aspects of development planning. Through the FOAT, they are evaluated on their ability to actively

engage people in governance processes through town hall meetings and other forums. If they do not,

their ability to benefit from the DDF is jeopardized. In Cape Coast, the Planning Officer said, referring

to FOAT, “see how often you engage people and then show results.” Citizen engagement benefits local

government in many ways. In Bawku West, the GIFNet said that the local government “can’t do

without us” – they need GIFNet’s contribution in forums such as the composite budget hearings.

10 | P a g e

GIFNet provides 18 MMDAs with a platform for citizen engagement. The MMDAs with GIFNETs are in

an advantaged position because GIFNets are already informed and prepared to dialogue and negotiate

with them.

LEARN’s overall aims are consistent with the Government’s and donors’ promotion of Social

Accountability. There are a number of initiatives funded by the EU and other donors:

Amplify Governance activities

IBIS-Ghana’s Democratic Consolidation and Accountable Governance programme

LOGNet

SEND’s DCMCs

SNV’s SPEFA project

STAR-Ghana.

Many GIFNets have direct relationships with them and even funding, which they use to subsidize

some GIFNet activities. Hohoe GIFNet says that they all “spill over” into each other, and therefore

“LEARN can leverage other projects.” Ashaiman’s GIFNet focal person says that he is able to integrate

LEARN into most existing governance platforms in his municipality. He has applied resource tracking

skills from the IBIS project to LEARN’s activities with IGR. In Ejura, the focal person has a contract with

local government through SNV’s SPEFA, in which he has trained 120 CSOs in governance issues, some

of whom are members of GIFNet.

Even though some MMDAs had several different governance projects, they all seemed to co-exist and

reinforce each other, without causing undue confusion. In fact, the value of multiple avenues for

citizen involvement was seen as essential in some districts. One of Hohoe’s municipal officials said,

“The MA can’t be everywhere – we need NGOs and CBOs to complement us.”

The unique element of LEARN was its emphasis on taxation. LEARN has been able to show the value

of citizen involvement through its emphasis on taxation. Through LEARN, GRA officials saw first-hand

how MMDAs grapple with the issue of revenue generation. When the Common Fund and other

funds from central government are not reliable, Districts, in order to be successful, need to generate

their own funds. One GRA official from Tamale said, “decentralization is key to development –

without money district development plans cannot be implemented or fulfilled.”

In addition to taxes, LEARN’s secondary theme was employment. All these employment schemes were

seen as relevant to GIFNets:

The Local Enterprises and skills Development Programme (LESDEP) under the auspices of the

Ministry of Local Government and Rural Development

Microfinance and Small Loans Centre (MASLOC), a microfinance apex body responsible for

implementing the Government of Ghana’s (GoG) microfinance programmes targeted at

reducing poverty, creating jobs and wealth.

Social Opportunities Project for Ghana (GSOP) providing technical and other support

necessary to rationalize Ghana's national social protection strategy

Youth Enterprise Support (YES) is a Government of Ghana programme to assist young

Ghanaians with creative and innovative business ideas and plans to achieve their full potential

National Youth Employment Programme (NYEP) was designed to specifically tackle the

youth employment by deploying nine modules

11 | P a g e

Ghana Youth Employment and Entrepreneurial Development Agency (GYEEDA), has been

abandoned by the government.

Some GIFNets, such as those in Cape Coast and East Gonja tried to monitor the employment situation

and certain job creation models, but because most of these government programmes were non-

operational, it was difficult to see an entry point to changing the situation. One of the ways in which

the project was able to empower people with employment options was through training with NBSSI.

Given LEARN’s collaboration with key government and civil society agencies on national priorities,

such as taxation and employment, the project showed itself to be coherent with other initiatives and

relevant to Ghana’s needs.

Effectiveness

For the purpose of this summative evaluation, effectiveness concerns the methodology leading to how

far the project’s results were attained, i.e. impact.

For LEARN, project effectiveness is dependent on the success of the GIFNets, which IDEG initiated to

promote grassroots participation in local governance. Some GIFNets have been in existence for more

than ten years. They are not registered NGOs, but recognized by MMDAs and for all intents and

purposes “practically legalized.”

GIFNets have a specific process and methodology from which they operate. During the timeframe of

LEARN, IDEG started the GIFNet Faculty. The faculty comprises more than 100 “master” trainers

who receive training to train others. The remarkable aspect about the faculty is that all its members

come from GIFNets and are therefore able not only to train others, but to share experiences from

region to region. This exclusive Faculty gives the GIFNet a special identity within the national civil

society context.

GIFNet Methodology. Bawku West GIFNet defines itself as “an advocacy group that facilitates and

empowers for the benefit of the whole.” According to the GIFNet in East Gonja, “the essence of GIFNet

is to make the place lively for everyone.” According to the Ashaiman GIFNet, GIFNets are

participatory and everyone takes ownership of decision-making processes. What this means is that

the GIFNet promotes inclusive processes in which everyone can voice their concerns without fear. It is

a platform for ordinary people and the marginalized, for voices that are not heard and are afraid to

speak. “No one is coming to harass us anymore – we care about issues not politics.”

GIFNets include all political parties, occupational groups, Traditional Authorities, PWDs, women’s

associations, youth coalitions – its membership is open and can extend to representatives of an

undetermined number of groups. The GIFNet has a “BIG VOICE to break the barrier of politics, gender

and other prejudices.” The structure is flexible, with a focal person, secretary and monitoring team.

GIFNet leadership is male-dominated, even though efforts are made to encourage women in

leadership positions. Membership leans toward gender parity. GIFNets are supposed to meet

quarterly, but usually meet more often, depending on the level of activity.

12 | P a g e

GIFNet is a platform for learning and also for bridging the gap between local government and its

citizens. It tackles many different issues, depending on the concerns of GIFNet members. These can

range from:

BECE performance

Need for ambulances

Poor road network

Concerns of Persons with Disability

Access to National Health Insurance

Youth employment and status of the Social Opportunities Project for Ghana

Sanitation

HIV Testing

Teen Pregnancy

Water.

This process is quite effective on a small-scale. Evidence from Bawku West GIFNet which, in addition

to its GIFNet at the district seat, also has 7 branches, indicates that when specific concerns are

raised, the community with local government can work together to address problems and even

bring in other agencies to assist. The GIFNet says that the addition of the tax element from LEARN

“helped us to champion the cause of community members.”

In Kamega, one of Bawku West’s branches, GIFNet members talked to the Anglican women’s

association about taxation. Although they did not pay taxes in the past, they started to give their

local government what it was due. At that same time, they lobbied for much-needed services. Now

they have a kindergarten block, and the District Assembly has constructed a road to the school. The

GIFNet says that everyone is trying to emulate Kamega because they succeeded in making the

District Assembly accountable to them.

All evidence showed that GIFNet methodology works. LEARN succeeded because of active GIFNets

with committed leadership.

Capacity Building/Training. Through LEARN a number of training activities were carried out related

to taxation, governance, and even business development. In Ashaiman, GIFNet members mentioned

a range of benefits from training. A woman leader said that she learned about women’s rights to

participate in decision-making processes – LEARN “seriously built our capacity.” A CSO leader said

that he learned about the government business cycle, the MTDP process, and how to keep duty-

bearers accountable. Other women learned how to make shampoo and conditioner, and how to

keep good business records. NBSSI trained a large number of women and young people in business

development skills and in product development.

According to Ashaiman GIFNet, once they had training on how to interact with duty-bearers, they

were able to bring all ASHMA officials together in a forum. Now, they have a cordial relationship

with duty-bearers. The East Gonja GIFNet says that without GIFNet training, they would not have

benefited from the rapport they have with the Assembly. The approach they take with local

13 | P a g e

government is “different from the previous [confrontational] one.” Hohoe GIFNet said, “IDEG taught

us to lobby.”

Monitoring Teams. GIFNets have six-member monitoring teams. Collectively, according to the

different GIFNets, they have a number of functions:

Report to IDEG on a monthly basis (Ashaiman)

Hold focus group discussions with citizens

Use community score card to report on quality of public services (Ashaiman) and community

priorities (East Gonja)

Go to see problems in communities and what is happening between them and assembly

(Bawku West)

Take photos for evidence of problems and show them to the assembly (East Gonja)

Go to Environmental Health to see what they are doing about cholera (Hohoe)

Go to branches to see what they are doing (Bawku West)

Sensitize communities on their rights (Bawku West, East Gonja)

Monitor whether communities’ needs have been captured in the medium-term

development plan, whether they plans have been implemented and to what extent, i.e.

quality.

GIFNet monitoring keeps MMDAs on their toes. In East Gonja, previously, the DA could take

decisions, but not document them. Now with the imperative to take minutes, they not only

document decisions, but formulate related action plans. The GIFNet says, “now they ‘programme’

what they are saying” and “evaluate it at the end of the day, whether there is success or failure.”

From GII, the GIFNets learned how to capture information and monitor through the use of

Participatory Video and Action Research. The audio-visual approach is much easier for

documentation and for presentation than printed matter. In Hohoe, the two young people trained

to film and edit, say, “whatever we do is captured by video.” Their use of video has been effective in

prompting community members to pay taxes and duty-bearers to account for tax monies spent.

Collaboration between GIFNets and duty-bearers. In East Gonja, the GIFNet knows “where to

channel our grievances,” – “we use GIFNet methodology to get an amicable understanding.”

Hohoe’s GIFNet says that the Assembly is comfortable with the GIFNet partnership, so it is easy to

get information from them. One of the Assembly’s highest officials says of the GIFNet, “they worry

us, but do so very positively. We need each other’s assistance – we are handy to each other.” In

Ashaiman, a woman GIFNet leader says, “our relationship with the Assembly is interactive – we are

able to explore issues, express ourselves and make contributions.” In Cape Coast, local government

sessions now include time for constituents to speak. In East Gonja, Traditional Authorities are

recognized by local government in ways that they have not been before. Ejura Assembly says that

“effective participation is the key – we need to involve citizens meaningfully. We get feedback, then

we discuss and re-discuss it.”

Overall GIFNet’s methodology and processes are effective for citizens to engage local government.

GIFNets seem to be the only open, holistic, multi-purpose citizens’ forum operating in the districts.

14 | P a g e

Without GIFNets, these 18 MMDAs would not have the benefit of active and productive citizen

engagement which is key to their success in good governance.

Impact For the purpose of this summative evaluation, impact refers to the achievement of the project’s

specific and overall objectives.

Social accountability: Although LEARN does not explicitly purport to be a “social accountability”

project in its proposal, it can be easily described as such. In Bawku West, one district official said,

“people should not depend on money, but on social accountability.” The point he was making was

about the dynamics of good governance: “the whole thing is centred on transparency and

accountability – telling people how you have spent their money; telling people how we make

decisions.” LEARN workshops were oriented towards rights and responsibilities of rights-holders and

duty-bearers. Through LEARN, both MMDAs and citizens have a better idea of what it means to

have an inclusive process, in which citizens also give ideas, participating in planning, monitoring and

evaluating development projects and budgets.

Through GIFNet and its processes, more people who represent the grassroots are deliberating with

duty-bearers, whereas before they were hesitant to even engage. The Assembly finds itself much

closer to its community constituents when it comes to making decisions. In Ejura, GIFNet members

say that LEARN, with its emphasis on tax education, “brought social accountability to the doorstep.”

In Hohoe, the GIFNet says that as a result of LEARN, “governance is in our hands – government

should render accounts to us.” This shows that LEARN “drew civil society close to the government

seat.”

In Hohoe, assembly members “had no choice but to demand accountability on behalf of their

people.” This is because, as a member of the Cape Coast GIFNet said, “LEARN opens our minds about

accountabilities.” As a result, Assemblies, such as ASHMA, say that the capacities of organizations in

areas of accountability are growing, such as resource tracking of internally generated funds. In

Ejura, the Assembly holds Accountability Platforms every month at all levels to provide details of its

financial status. In Ejura, officers of the District Assembly said that “LEARN made a significant

impact on the running of the Assembly.” LEARN “broadened the scope of local governance.”

Fee fixing. Goods and service providers need to pay taxes for operating in the area. In most

MMDAs, those fees were determined arbitrarily with no empirical basis for payment. However,

according to the GIFNet in Ashaiman: “because of LEARN, citizens have greater knowledge and

interest in taxation.” As a result, they want a say in how much tax they pay. In most districts,

business people are organized into associations to represent their interests: pito sellers, dress

makers, mechanics, hair dressers, cobblers, carpenters, corn millers, market women, shop keepers,

to name a few. Through LEARN, GIFNets have helped to facilitate these organizations’ participation

in “fee fixing” meetings, where they renegotiate their rates. In Cape Coast, citizens’ first-time

involvement in fee fixing prompted GIFNet members’ assertion: “now we have a say in Assembly.”

Fee fixing meetings have been successful in assisting MMDAs and business associations to

understand each other. For example, in Ejura, bread bakers were taxed GHS100 per year. This

15 | P a g e

amount was revised down to GHS60 on the basis of the bakers’ real costs and profit margins.

Another example involved charcoal sellers who were charged GHS1.50 per 25 kilogram bag of

charcoal sold. They argued that the tax was unfair and negotiated down to 50 peswas per bag. Out

of LEARN, a forum was created in Ejura for rating taxable items, such as bags of maize. Now that

both local governments and citizens alike are involved in fee fixing, they compare fees with

neighbouring districts to check if their rates are comparable.

A close look at the figures from Cape Coast from 2012-2014 shows interesting findings, both in terms

of projected figures and actual collections. In 2012, the assembly was able to collect 59.05% of their

total projections. This increased in 2013% to 81% of total projections. Though the assembly was not

able to meet its targets, there was a year-on-year increment which can be attributed to the tax

sensitization activities of the GIFNet and their collaboration with the Assembly to invite various

groups to negotiate fees. Their involvement in fee fixing usually translates into a willingness to pay

because they had an influence during the negotiations.

Cape Coast Revenues

Year Revenue Projection Actual Collected Percentage

2012 GHc 1,171,172.34 GHc 696,889.89 59%

2013 GHc 962, 269.00 GHc 782.457.05 81%

2014 GHc 1,529,478.00 GHc 1,443.124.24 94% (As of Sept 30)

Irrespective of the fact that the revenue projections could not be realised, it was obvious that there

was an increasing trend in the collection since 2012.

Because many women traders are challenged by low education and literacy, tax collectors can take

advantage of them by charging more. In order to address this issue, in Ashaiman, ASHMA includes

members from Women in Progressive Development when it has fee fixing meetings with any group.

This is because it wants to ensure that gender issues come out, and that women understand and

participate in the process. It was discovered that women service providers and traders did not really

understand what they were being charged for and why. Now the Assembly provides them with a

written bill with a break-down of their taxes, so that they know what they are paying for. Billing also

prevents revenue collectors from cheating women.

Paying taxes. In Ejura and other districts, people used to be “indignant” and “boisterous” when they

were asked to pay taxes. Because of LEARN’s tax education programme, people are more willing to

pay their taxes. In Ejura District, farmers used to run and hide from revenue collectors, but now they

pay willingly. When they come to market, they pay taxes on their property and their produce.

More women are paying taxes, and because they are contributing to local government, they are

more assertive in engaging with duty-bearers. In Ashaiman, the GIFNet educated women who

operated out of unauthorized containers and were not aware of their obligations to pay taxes. Once

they understood the criteria for paying taxes, they “made peace” with the requirements. In Bawku

West, two associations of hair dressers and beauticians were reluctant to pay taxes until the GIFNet

16 | P a g e

explained to them why not paying was not in their favour. The GIFNet arranged for the associations

to have a meeting with the duty-bearers about their concerns, after which they paid willingly. Also,

in Bawku West, the pito brewers were not paying taxes because they were selling out of their own

homes. Once they received tax education, they paid their taxes and also negotiated for the district

to provide them with a central covered shed.

Another positive story about paying taxes came out of East Gonja District. The seamstresses were

not aware of why they should pay taxes. However, once they were educated on the benefits of

being a taxpayer and making contributions, they complied. When a government contract became

available for sewing 1,000 uniforms, the seamstresses association was in the perfect position to win

it because they had paid their taxes. In Hohoe, since market women have agreed on their rate with

the Assembly, they have gone further to agree on how their tax monies should be used. They have

successfully lobbied for better sanitation in the market, and are continuing to push for security.

Revenue collectors find it easier to collect taxes. In Ashaiman, revenue collectors found it easier to

collect taxes, and therefore ASHMA was able to exceed its IGR targets. In Ejura, revenue collectors

found that they did not have as much resistance from people because they knew why they were

paying taxes and how they would benefit. In Hohoe, the Assembly recruited more people to collect

revenue because they had widened their tax base and people were more amenable to paying what

they owed.

Expansion of revenue base. Once MMDAs started monitoring how revenue was collected, they

wanted to expand their revenue base. With support from LEARN, the GRA showed Bawku West DA

how to “widen their net” to other taxes, such as property and cattle rates, and fees for marriage and

divorce licenses. They learned that even businesses that operated illegally should be taxed, i.e.

artisanal mining and use of tricycles for transporting people. Furthermore, Hohoe said that it

experienced a “paradigm shift” when they learned how to increase internal revenues through the

collection of property rates. It helped that its GIFNet was sensitizing the citizenry to honor them. In

Ashaiman, the MA did an exercise to demarcate its boundaries clearly to ensure that it covered the

entire area from which it could collect revenue.

A review of the revenue items and revenues collected in East Gonja District shows an overall

improvement since LEARN began in 2011. In 2011 and 2012, the assembly collected 5 revenue items

but increased the items in 2013 to include royalties and penalties. The introduction of royalties

improved the collection on the lands and royalties revenue line.

East Gonja District Assembly Changing Tax Base

Revenue Items (2011-2012)

Jan-Dec 2011

Jan-Dec 2012

Revenue Items (2013-2014)

Jan-Dec 2013

Jan-Aug 2014

1.Rates 28, 579.60 50,689.19 1.Rates 22,110.00 7,145.00

2.Lands 960.00 3,690.00 2.Lands and Royalties 4,451.00 8,168.00

3.Fines and Fees 19,251.80 30,091.00 3.Rents of Land, Buildings

7,872.00 27,411.58

4. Licences 4,850.00 2,106.00 4. Licences 13,706.00 __

5. Rent 2,250.00 4,007.00 5. Fees 39,775.60 38,622.00

6. Fines, Penalties, 860.00 160.00

17 | P a g e

Forfeits

Yearly Totals 55,831.40 92,583.19 88,774.60 81,506.58

There was a year-on-year increase in total revenue collected since 2011. There has been a significant

increase with the greatest increase observed in Year 2 due to the intensive tax sensitization activities

of the GIFNets in the first year of implementation. This trend was also observed across most of the

districts. As the GIFNets implemented other LEARN activities, the focus on taxes slightly reduced,

which shows in the decline of revenues collected in comparison to 2012. However, revenues still

showed significant improvement since 2011 when the project started. As of August 2014, the East

Gonja Assembly had collected 30% more than the total amount it collected in 2011. It is expected

that the total collection by December 2014 will surpass total revenue for 2013.

Accountability of revenue collectors. In East Gonja, the District Assembly set up a Revenue Tax

Force that checks revenue collectors to ensure that they meet their quotas each month. Bawku

West set standards for revenue collectors, so that they had to collect enough each month to pay for

their own salary and those of two other people. The DA held a workshop to strengthen the

accountability of revenue collectors and set in place procedures for cash handling and prevention of

leakages. For example, revenue collectors must rotate after every three market days. An internal

auditor supervises revenue collection.

Tax targets. Four of the six MMDAs visited said that they had exceeded or met their budget targets.

All six said that their IGR had gone up, even though fee fixing processes brought some taxes down.

Several Assemblies widened their tax net to varying extents. Ejura MA also said that their IGR had

gone up, not only because more was collected, but also because closer attention to revenue

collection brought a number of bad practices to light. Through LEARN, it received advice from the

GRA and they were able to address malpractices and make progress on budget targets.

Bawku West District Assembly said that, after training through LEARN, they had to re-think how they

collected IGR. By examining the checks and balances, they were able to point out why they could

not collect enough revenue and rectify it. Since 2012, Bawku West District has made steady

progress in the amounts of revenue collected each year, though the revenue targets were not met

by the district.

Bawku West Tax Targets

YEAR REVENUE PROJECTION ACTUAL COLLECTED PERCENTAGE

2011 No records available No records available

2012 129, 310.00 127,190.59 98%

2013 150,000 140,033.00 93%

2014 243,547.00 175,880.00 72% (As of Sept 30)

The high percentage of revenue mobilized in 2012 can be traced to the consistent tax sensitizations

by LEARN which occurred in 2011 and 2012. In 2013, the revenue targets were increased which

shows an improvement in the revenue sources expected and the number of tax payers targeted. It

is expected that the targets for 2014 would be met because the harvest season (September-

November) falls within the last quarter.

18 | P a g e

Changing attitude toward taxes. Generally, there has been a change of attitude toward paying

taxes. People know why they should pay taxes, and local governments have responded by showing

the “physical benefits.” Bawku West District Assembly says that the GIFNet has helped change

attitudes on two levels: communities are willing to pay and District Assemblies are willing to work

harder.

As a result of tax education, increased payment rates and higher revenues, the Assembly in Cape

Coast has been able to provide street lights, public toilets and a better road network. People see

their Assembly as more responsive. In Bawku West, communities see “value for their money” – their

“monies are spent judiciously.”

Youth employment. LEARN’s impact on youth employment was limited by the constraints of the

various programmes. Meant to stimulate payment of taxes, youth employment remains a problem.

“If you don’t have money, you can’t pay tax,” says a GIFNet member from East Gonja. Several

programmes were mentioned – LESDEP in Ashaiman, NYEP in Ejura and MASLOC in Hohoe – but

mostly within the context of how ineffective they were in providing youth with employment.

The exception was East Gonja which had some success with GSOP and three public works projects –

building dams, repairing roads and planting economic trees. Over 2,000 people were involved, and the

majority are women. They earned GHS6 per day and were paid every two weeks. Only five districts in

the Northern Region are eligible for this programme, which runs until 2016. East Gonja’s GIFNet

collaborated with the District Assembly to monitor the works and payments for the workers. The

GIFNet says that GSOP has promoted “changes in the community set-up” – people are able to renew

their NHI and purchase school uniforms, all to try to get out from under poverty and improve the

quality of their lives.

Gender Equality. According to the Ashaiman GIFNet, the members of the Municipal Assembly used

to “sit in their office and think for women.” Now women represent their own issues – they are more

confident to talk in meetings and “stop unjust processes.” “Women are empowered and they

embrace it,” says Mama, an active GIFNet member, who has even travelled outside of Ghana to

encourage other women involved in local governance. She says that local women are willing to learn

and share experiences. They want to bridge the gaps between citizens and government. In an area

known for violent protests, perpetrated by both men and women, women have changed their

approach and now lobby their Municipal Assembly on issues. Mama says, “I didn’t know that

women could talk directly to the Municipal Chief Executive, but I did.” In Bawku West, the GIFNet

empowers women to demand for their rights. Widows’ groups have successfully lobbied the

Assembly and donors for livelihood support.

Good Governance. Bawku West Assembly acknowledges that initially when the GIFNet put pressure

to share information on IGR, it was not easy for them. First of all, they did not even know how much

money was collected. They realized that they needed to keep accurate records and to display the

information publicly. They now have an information board which shows how much is collected each

month. In addition, District Assemblies, such as Ejura, realized the need not just to link up with

“pressure groups” [political parties] for district development planning, but also with CSOs when they

19 | P a g e

want to do planning and budgeting. Ejura and Bawku West Districts introduced the “composite

budget” in public hearings. They provided copies of the budget presentation to those who attended.

Bawku West has budget hearings for communities so that the “see what they are getting.” In Cape

Coast, the GIFNet attributes citizens’ renewed responsiveness to paying taxes to local government’s

participatory processes related to fee fixing and budget planning.

As seen above, LEARN had multiple impacts related to taxation and the practices of collecting

internally generated revenue. These had a positive influence on several aspects of local government

practice, leading to improvements in “good governance.”

Efficiency For the purpose of this summative evaluation, efficiency refers to how well the various activities

transformed the available resources into the intended results.

Overall, there is ample evidence that the project has succeeded in achieving important results:

more people paying taxes

local governments and citizens negotiating tax rates

local governments expanding their tax base

local governments improving upon tax collection methods

local governments realizing internally-generated income targets

local governments with IGR able to improve budgeting and planning

local governments more transparent about IGR and budgets with citizens

Citizens groups better able to lobby and advocate for their needs, on the basis of their tax

contributions

Women better able to express themselves and engage with duty-bearers

Business associations strengthened because they have been sensitized and mobilized

through tax education and engagement with local government.

As a development project, LEARN directly and successfully stimulated an increase in local

government coffers. It was evident that taxation and IGR were previously not high priorities for local

governments because most assemblies did not understand how they worked. Once they were

educated on taxation, they explored every available option to increase their IGR. By involving GRA

in training local government officials and in engaging them in compiling a tax compendium, GRA

began to understand the limitations of MMDAs and how to better address them.

Sustainability For the purpose of this summative evaluation, sustainability refers to whether the positive outcomes

of the project and the flow of benefits are likely to continue after external funding ends. Overall,

there is sufficient evidence that the gains of LEARN are sustainable.

The gains of LEARN will be sustained because GIFNets will continue to promote them, and because

MMDAs see great value in maintaining them.

20 | P a g e

LEARN showed that GIFNets can sustain themselves. In the districts where they are located, they are

the citizen’s arm of local government. Several local governments seem to be as dependent on

support from GIFNets as they are on their own assemblies.

In the six districts sampled for the final evaluation, GIFNets have committed leaders (district

facilitators and regional focal persons) to continue the processes LEARN and other projects before

them began. GIFNets function whether or not they have funds from their initiating organization,

IDEG. They do not wait for IDEG to tell them what to do because the GIFNet process prompts them

to take action.

When IDEG has a special project, such as LEARN or elections-related initiatives, GIFNets benefit by

having additional resources and opportunities. However, they do not count on a monthly or

quarterly stipend in order to exist. If they did and the stipend was discontinued for some reason,

GIFNet might stop their activities for the reason that they do not have funds. Instead, GIFNets are

encouraged to be creative in funding themselves with no expectation of a regular stipend. Funds

were provided for LEARN activities, but any additional follow-up activities were sponsored either by

GIFNet or by the local government. During LEARN’s business training, NBSSI encouraged GIFNets to

fund raise.

The GIFNet in Hohoe has an MOU with the Municipal Assembly. Their agreement specifies that

some resources and transportation will be given to the GIFNet for monitoring activities. The MCE is

even considering giving the GIFNet a grant for its work with the Assembly.

Although initially resistant in some districts, MMDAs find collaboration with GIFNets effective for

planning and implementing development in the districts. Bawku West found what LEARN brought to

their district so useful that they spent their own money on:

Training for tax collectors

Revenue collection chart and public notice board for monitoring

Consulting services (Clinton Borassa, Tamale) for increased IGR.

Such was their commitment to putting into place and sustaining what they received from LEARN. In

addition, as a sustainability measure, Bawku West activated a Task Force to continually monitor

revenue collection.

At the national level, LEARN was able to secure a commitment from the GRA to revise and print

26,000 copies of the tax compendium to be used nation-wide for tax education.

The gains from LEARN are sustainable because many of the changes made to how districts collect

taxes have been drawn up in new policies and regulations. They contribute to decentralization,

which is moving forward and in many ways fuelled by taxes and internally generated revenue.

Visibility For the purpose of this summative evaluation, visibility refers to how the results obtained and the

impact achieved are communicated. It also refers how the project is projected to the public and

whether its identity and that of its donors and implementers are known.

21 | P a g e

The LEARN project was known mainly for tax education. Some GIFNets and MMDAs could name

LEARN as a separate project, but for many members the project was associated with IDEG as an

activity in a long string of initiatives going back for several, if not many, years. There were a few

mentions of Christian Aid as an associate to the project, GII as an implementer or the EU as the

major funder.

The fact that LEARN did not necessarily have its own visibility independent from GIFNets is not

necessarily undesirable. It illustrates that GIFNets have been institutionalized in most of these

districts. Therefore, the emphasis is on the GIFNet—local citizens’ lobby, not as much on IDEG,

Christian Aid, GII or the EU. Projects and funding will come and go, but the GIFNet will stay. To

make GIFNet dependent on or associated with any one project or donor could possibly do more

harm than good to its sustainability.

Challenges The following challenges were identified by GIFNet members, MMDA officers and project staff.

Challenges related to project Effectiveness

1. In East Gonja, one GIFNet leader said that “volunteerism is a difficult thing to understand

because it is hard to trust others.” GIFNets rely on volunteers. Thus, although some GIFNets

may extend to over 500 members as they do in East Gonja District, only a few leaders and

members are active and available to do the work. Wider participation is limited, mostly because

members want to be paid ‘T&T’ just to participate. Volunteerism is essential to GIFNet

methodology and “sitting” allowances are not provided. The other major constraint to

volunteering in the GIFNet is time limitations because of members’ other obligations.

2. Some GIFNets rely on IDEG to fund them because they have loyalty to IDEG as their founder.

However, given GIFNet methodology, IDEG does not provide an administrative budget to

GIFNets, so they need to find other support to carry out their regular activities. IDEG only

provided some funding for LEARN workshops held locally and for monitoring. In some districts,

GIFNets and even some related LEARN activities were sponsored in part by other governance

projects such as SPEFA. Most GIFNets have not demonstrated fund raising skills. They say they

are hampered by inadequate resources and logistics, including transportation and

communications. Several GIFNets said they need an office, computer and ID cards for greater

professionalism and recognition.

3. Because of allocations of space for participants, few GIFNet members participate in workshops

held in regional centres or in Accra. GIFNet members share their spaces at workshops with

Assembly Members or officers. When they return from key workshops, they do not always

share all the information, or even if they do, they may not share it in a way that motivates other

members. Thus, the depth of understanding of project concepts by the majority of GIFNet

membership may be somewhat limited.

4. Women’s participation in the Participatory Video component was not as strong as expected.

Although women were comfortable with the filming aspect, they were less comfortable with

22 | P a g e

editing because they thought that it was too technical and difficult. Getting wider participation

in technical processes, such as PV, may be limited because of fear and lack of self-confidence.

5. Most of the GIFNets who did not receive the video equipment did not follow the AR

methodology as closely. Since there was no AR guide for them to follow, they mainly used the

GIFNet process to carry out their work. It is difficult to ascertain how much work has been done

in the area of AR because GIFNets generally do not document their activities, either in minutes,

logbooks or in research reports. More GIFNets would have benefited from PV if they had taken

the initiative to acquire the equipment.

Challenges related to project Impact

6. Initially some MMDAs were suspicious about what LEARN intended to do. They thought that

GIFNets were out on a “witch hunt” and were reluctant to give them access to public

information, such as MMDA action plans and annual progress reports.

7. The aspect of suspicion notwithstanding, the government bureaucracy also stood in the way of

getting access to information and government personnel. Getting duty-bearers to engage was

sometimes difficult because of their official schedules. Information was sometimes not made

available because of permissions required and long delays in signing MOUs between MMDAs

and GIFNets.

8. Related to the issue of availability is the fact that district staff and appointees turn over so many

times because of transfers. Each time the GIFNet was making progress with key officials, they

would leave, diminishing some of their gains. Then they would have to start the process all over

again with new officers who were not always cooperative because they did not recognize the

GIFNet. Several GIFNets lamented the fact that they did not have ID cards – they felt that official

identification would give them more legitimacy and credibility.

9. GIFNets were involved in keeping the peace during and after the 2012 general elections.

However, elections were disruptive to some of LEARN’s activities and to related district planning

processes.

10. Some districts – MMDAs and GIFNets – had high hopes for government youth employment

programmes. However, these were dashed because government discontinued some of them or

ran out of money to make payments. Therefore, LEARN’s taxation emphasis was somewhat lost

on many unemployed youth and women who could not earn money and therefore not pay

taxes.

11. The objectives of LEARN came to GIFNets from the top via IDEG. In order for LEARN to be

successful GIFNets needed to focus on LEARN’s themes: taxes and employment. However,

according to the GIFNet process, in some district GIFNets and their branches, issues were tackled

as priorities came up from the bottom. These GIFNets presented long lists of issues that

reflected their own needs. The combination of top-down and bottom-up approaches may have

sidelined LEARN’s issues in some districts. In any case, GIFNet methodology maintained its

integrity throughout LEARN and in some cases was strengthened.

23 | P a g e

12. For implementing partners, the design of the project was over-ambitious. For example, activities

included the development of many publications, which could not be accomplished because of

both capacity and budgetary constraints.

Lessons learned follow from these challenges and most of these are represented in the conclusions

and recommendations that follow. However, it is important to note that in spite of its challenges

LEARN succeeded in meeting its objectives.

Conclusions and Recommendations

Conclusions LEARN may have not delivered on every expected result, i.e. employment, but those results it did

achieve surpassed expectations. The project was meant to stimulate capacity and mobilize citizens

groups and local governments for good governance, i.e. engagements, interface, recommendations,

monitoring and participation. This is where a lot of projects stop, not meeting higher level results.

However, at the end, LEARN was able to demonstrate a number of new local government policies

implemented, greater access to information to the public, and an increase in local revenues.

The major lesson learned for LEARN is that tax education goes a long way – it is an efficient

intervention – when local governments use taxes to improve public services, interaction with the

citizenry is enhanced. If only this component of the project were to be replicated in districts where

there exist groups of a similar nature to GIFNets, LEARN would be a huge boost to decentralization

and citizens’ involvement in local government.

Conclusions related to Relevance

1. Taxation captured the interests of both MMDAs and citizens alike. This was an effective rallying

point for both rights-holders and duty-bearers, reinforcing social accountability. It provided an

excellent example to citizens of how government can both regulate taxes and account for their

spending. For government, it showed how citizens can meet their responsibilities and also

demand services from their contributions.

2. Linking employment and taxation was successful for those who were employed and who

received “economic literacy” training. However, tackling unemployment was difficult,

particularly because an emphasis on government programmes was mostly fruitless.

Conclusions related to Effectiveness

3. Citizens groups engaged in social accountability projects need continuous support, supervision

and capacity building in the areas of planning their activities, monitoring government services,

providing an evidence base, and presenting their findings.

4. Citizens groups are inclusive and have some strong women leaders, but gender parity in

leadership is still a long way off.

24 | P a g e

5. There are limited opportunities for members of citizens groups to benefit directly from training,

conferences and meetings. This often means that only a few members have information – this

may limit the effectiveness of activities, especially at the grassroots.

Conclusions related to Impact

6. Although the project was also expected to make certain improvements in MDGs, particularly in

the areas of gender equality, education and employment, it would be difficult to attribute

significant changes to LEARN. However, given the wide-ranging impact of the project, a general

conclusion can be made that LEARN contributed to lowering poverty rates and increasing

citizens’ quality of life, i.e. education services. No doubt, LEARN made a tremendous

contribution to the running of decentralized local governments by boosting their internally

generated income.

7. Citizens groups can effectively enter into dialogue with local government and lobby for

development and changes in their communities.

8. MMDAs see benefits in engaging with citizens’ groups and making decisions with them.

9. Processes for social accountability can be empowering for rights-holders and duty-bearers alike,

particularly when taxation results in improvement in access to services and shows how IGR can

reinforce decentralization.

Conclusions related to Efficiency and Value for Money

10. Very few donor-funded governance projects can actually give “value for money” like LEARN was

able to do. If yearly tax increases were calculated for all 18 districts and totalled, it is possible

that they would exceed the project investment. These increases are almost undeniably

attributed to LEARN.

11. The more IGR earned by MMDAs, they more independent they are from central government.

LEARN went a long way to promote decentralization and greater independence of local

governments.

Conclusions related to Sustainability

12. There is sufficient leadership, motivation and momentum for citizens’ groups to take on a life of

their own, particularly when they see tangible results from their efforts in engaging and lobbying

duty-bearers.

13. Active participation in citizens’ groups may be jeopardized by the fact that involvement is often

dependent on volunteerism.

25 | P a g e

Conclusions related to Visibility

14. LEARN’s success is a secret worth sharing widely and quickly, but few know about it outside the

Social Accountability Platform.

Recommendations

Recommendations related to Effectiveness

1. More orientation on LEARN should have been provided for all GIFNet members. In general,

GIFNet members and citizens need to be reached on a personal level to be able to understand

new concepts – this involves face-to-face, door-to-door communication accompanied by easy-

to-read pamphlets. The leader of the Ejura GIFNet said, “when people are empowered and

don’t have the technical knowledge or literacy skills, they are difficult to deal with.” Their new-

found zeal may be misplaced. Thus, tax education campaigns needs to be well planned to reach

citizens with the right messages. (This recommendation is related to Conclusion 5)

2. Even though GIFNets are supposed to run independently and initiate their own activities, a

better-defined programme should have been in place for LEARN. When GIFNets do not have a

clear understanding of the focus of the project, they tend to do branch out. Better defined work

plans should be in place with specific tools and processes to address issues, such as taxation and

employment. Although LEARN was quite successful in its tax education component, it was less

successful in addressing employment issues. With more direction and support, GIFNets could

have tried harder to merge the two components as planned. (This recommendation is related to

Conclusions 2,3)

3. Monitoring teams seem to function as the operational unit of the GIFNet, i.e. doing community

sensitization and implementing project activities. A better monitoring methodology, manual and

monitoring record book could be in place to reinforce the monitoring role. The GIFNet PME

manual should have been rolled out during LEARN’s timeframe, since monitoring was a key

activity related to most results. (This recommendation is related to Conclusion 3)

4. Implementing activities under LEARN should have done more to integrate gender issues, so that

more effort was aimed at achieving gender parity, particularly in GIFNet leadership. Generally,

more capacity building events should target women and leadership for both GIFNets and elected

local government positions. Because some women become intimidated or opt out when

training become too complex or technical, projects like LEARN need to plan training exclusively

for women, taking into account gender and learning issues and increasing the time involved.

(This recommendation is related to Conclusion 4)

5. Because not all GIFNets have their own funds or have opportunities to do fund raising,

implementing organizations should have responsive funds for which GIFNets can compete to pay

for activities like workshops, and to hire consultants. GIFNets and DAs, especially in more

26 | P a g e

remote areas, need to have more access to resource people to learn new ideas and best

practices for greater motivation and change. (This recommendation is related to Conclusion 5)

6. LEARN should bring its education and capacity building programmes to GIFNet branches at the

grassroots. Specifically, it should involve traditional authorities, especially women leaders, so

that communities are not left behind. (This recommendation is related to Conclusion 5)

Recommendations related to Impact

7. When project objectives are not clear from the beginning, suspicion may occur and MMDAs may

shy away from engagement. LEARN’s purpose and issues should be clearly defined at inception

stage and during periodic monitoring. (This recommendation is related to Conclusions 1,8)

8. When LEARN used video and photographs to capture evidence needs to make change, GIFNets

got prompter action from MMDAs to resolve issues. GIFNets should continue to be trained on

PV and provided with the basic equipment to create visuals for lobbying and advocacy. In

addition, more capacity building should be provided on evidence-based monitoring. (This

recommendation is related to Conclusion 3)

9. GIFNets should implement LEARN activities at lower levels of local government, i.e. Area/Town

Council to widen engagement in communities, which are the basis of government. Revenue

collection also takes place at these levels, so fee fixing and budgetary processes that take place

at district level should also be encouraged at area level. Like Bawku West, GIFNets should have

area branches. These can even be replicated as mini-GIFNets in schools, particularly to

encourage the use of PV. GIFNets are an effective conduit for democracy and should have more

coverage and reach. (This recommendation is related to Conclusion 5)

10. LEARN should have a greater focus on how assemblies and local communities can collaborate for

greater compliance to tax regulations, and enhanced development planning. Since the GRA is a

greatly under-utilized resource for tax education and advice, there should be more capacity

building opportunities for MMDAs and citizens’ groups on taxation and internally generated

revenue. This would lead to collaboration for more effective strategies in aid of

decentralization, i.e. a mini-Common Fund from IGR. (This recommendation is related to

Conclusions 1, 7,9, 11)

11. LEARN can prove its efficiency by comparing IGR in each district at the 2011 baseline, and then

measuring increases in 2012, 2013 and 2014. More emphasis on quantitative data collection is

required. (This recommendation is related to Conclusion 10)

12. All efforts to increase taxes and internally generated revenues should be accompanied by

monitoring efforts to see how revenues are being used. This opens up more opportunities for

building the capacity of GIFNets in the area of budget tracking. (This recommendation is related

to Conclusion 3)

27 | P a g e

Recommendations related to Sustainability

13. When GIFNets lobby MMDAs with evidence of the need for change, they often get results.

GIFNets, as citizens’ coalitions for democracy, should be encouraged and assisted to continue

those processes. (This recommendation is related to Conclusion 12)

14. LEARN’s implementing organizations should visit GIFNets more frequently to ensure that they

are using GIFNETnet methodology and processes, such as PV, effectively. Follow-up visits should

be made semi-annually to check on the longer-term impact and sustainability of the project, and

identify any lessons that might improve the design of similar projects in the future. There should

be more exchanges between GIFNETs, especially at regional level. GIFNets should be linked to

other initiatives for good governance hosted by CSOs in their districts. (This recommendation is

related to Conclusions 3, 5)

15. GIFNets’ capacity should be developed for fund raising, with technical advice from NBSSI and

other groups with similar expertise. Options that should be explored are dues, soliciting funds

from various NGOs and donors working in their area, and from assemblies for joint activities.


Recommendations related to Visibility

16. The visibility of LEARN in communities notwithstanding, LEARN has achieved something special

and this should be shared with the larger CSO and donor community in Ghana and all over

Africa. So far, there has been no reader-friendly documents illustrating tax outcomes and gains

in IGR as a result of LEARN’s interventions. This story should be written up as a case study and

circulated widely. Very few governance projects can assert their “value for money” like LEARN.


28 | P a g e

Appendix 1: Documents consulted

1. LEARN Project Proposal, Grant Application Annexes A, B and C, 30 November 2010

2. LEARN Interim Narrative Report, 1 October 2011-30September 2012



5. EU LEARN Progress Against Logframe, Year 2 Report

6. EU LEARN Progress Against Logframe, Year 3 Report

7. EC ROM Initial Report

8. IDEG, GIF, Presentation, 8 January 2014

9. Christian Aid, The Concept of LEARN, Presentation

10. GII, The Importance of Accountability in Local Governance, Presentation

11. Case Study, 200 Youth Employed in the East Gonja District

12. Brief on the Governance Issues Forum (GIF), 2004-2012

13. GIF Participatory Monitoring and Evaluation Manual

14. Tax Compendium, a publication of the LEARN project

15. IDEG, GIFNet Newsletters

16. GII, Report on LEARN Economic Literacy Training Workshops, August 2014

29 | P a g e

Appendix 2: People interviewed

NAME ORGANIZATION CONTACT NUMBERS

EJURA SEKYE-DUMASE GIFNET MEMBERS (13TH OCTOBER 2014)

Comfort Serwaa Farmer 054 217 395 4

Matthew Njourkone GIFNet 024 692 717 4

Mutari Rafia Youth Representative 0546-043850

Faustina Gyimah Market Women 0268-003564

Esther Asoka Tailors and Dressmakers Association 0246-792447

Jarga Baba NYEP ( Youth Employment) 0245-945573

Ofori Thomas School management Committee 020-1864744

Aboagye Peter Civil Society Activist 0243-909230 / 0505-6352994

Oxford Osei Bonsu Focal Person 0244-086316 / 020-05090130

Laar King James LADREF 0246-489293 / 020- 8930333

EJURA SEKYEDUMASE MUNICIPAL ASSEMBLY OFFICIALS (13TH OCTOBER 2014)

Atta Solomon Budget Officer 050-70443108

E. Asare Bediako Planning Officer 0541-061315

Awatey Samuel Assistant Planning Officer 0246-940134

NATIONAL LEVEL PARTNERS IN THE SOUTHERN BELT- KUMASI (13TH OCTOBER, 2014)

Samuel Asiedu National Board for Small Scale Industries 020 629 8128

CAPE COAST METROPOLITAN AREA (15TH OCTOBER 2014)

J. P. Buckman Assembly Member 0266-800252

Rev. A. Borjoh Fossba 0244-859001

Fregis Sefa National Youth Employment Agency 0244-171193

Susan Bessa-Simons National Association of Beauticians and Hairdressers 0244-388876

Mantey William GIIPS/ NTL 0249-259881

Martha Jonah Carelove Charity Foundation 050-327005 - 023-433713623

Leticia Kinful Carefulness Women/ Children 027-5631505

Anthony Cudjoe The Center of Awareness 0244-816929

Kofi Essuman GIFNet member/ Media 050-0123456

Khadija Esah Ahmed A.S.A.W.A 0244-987524

Frank Asmah Assembly Man 0244-990113

Stephen Laffie GIF NET Member 057-1786545

Micheal Bentil - Arthur EFUA Ative Member Foundation 0548-241335

Cecilia Cobbinah Aid Effective Coalition 0242-563271

Veronica Arthur Student 0574-781295

Omar Bin Abdullah GIF NET Member / Media 0274-949171

Cecilia Apprey GIF NET Member 0542-286808

Yaa Ketsiwas Abura Market 0273-519148

Wahab Saeeda GIF NET Member 0544-485549

CAPE COAST METRO ASSEMBLY OFFICIALS (15TH OCTOBER, 2014)

Hon. Bernard Dsane Cape Coast Municipal Assembly 0246-182435

Amenu Mac C.F Municipal Planning Officer 0243-340353

NATIONAL LEVEL PARNERS IN THE CENTRAL BELT- TAKORADI (15th OCTOBER, 2014)

Ben. K. Williams Ghana Revenue Authority- Sekondi Takoradi Small Taxpayer Office

020-4916471

Emmanuel Mensah Ghana Revenue Authority - Sekondi Takoradi Small Taxpayer Office

0244-175451

John Azah National Board for Small Scale Industries 0243-111478

HOHOE MUNICIPAL (17TH OCTOBER, 2014)

Henry Akley Ardo GIFNET Member

30 | P a g e

Nana Bulley Osai VII GIFNET Chairman/Traditional Ruler 0208711946

Pongo Bernard GIFNet Steering Committee 0240686258

Zakari Adams GIFNet monitoring team 0208360161

Dzatse Kwasi Afriyie GIFNet Secretary 0243 047895

Vincentia Kaditey GIFNet monitoring team 0544068903

Alcorley Florence GIFNet Steering Committee 0542590906

Dennis Jordor GIFNet Focal Person 0244 45 79 44

HOHOE ASSEMBLY OFFICIALS

Ben Annan Assistant Director of Administration

Hon Asaase Nkansah Assembly member, Kpesah

Ariel Kejinji Rural Enterprise Project

Eric Agbo Assistant Director of Administration 0242347901

Yacubu Alhassan Abukari

Municipal Coordinating Director

ASHAIMAN MUNICIPAL (20TH OCTOBER, 2014)

Ismael Kaafri GIFNET Member 0243-459784

Mama D. N. Worname GIFNET Member 0243-358708

Olivia SUNDAY Nyakpo ASHMA Decor 0247-226405

Evelyn Adjaho ASHMA Indomie Makers Association 0247-891676

Diana Appeagyei Ashaiman Women’s Progressive Development 0245-135138

Naana Adikie Adi II Ashaiman Women’s Progressive Development 0276-216964

Beatrice Frimpong Garment Cone '6' 0242-367994

Rosemary Aryee Garment Cone '3' 0244-290144

Raymond Amegah GIFNET Member 0275-239974

Christian Tsifoakeh ASHMA Progressive Women’s Association 020-8770339

ASHAIMAN MUNICIPAL ASSEMBLY OFFICIALS (20th OCTOBER, 2014)

Hon. Daniel Ekuma Presiding Member 0243-417750

Bismark Antwi Ashaiman Municipal Revenue Superintendent 0277-535484

Abdul W. Brimah Ashaiman Municipal Assembly 0244-441780

Anass K. Atchulo Ashaiman Municipal Assembly 0243-975861

Augustine K. Mensah Ashaiman Municipal Assembly 0244-543718

Jerryson Ayih Ashaiman Municipal Assembly 020-6314605

Ishmael Mensah Ashaiman Municipal Assembly 0243-708032

BAWKU WEST DISTRICT (21ST OCTOBER, 2014)

Akrugu. A. Peter (Chief) GIFNET Focal Person 050-3258 435

Apanka Sylvester GIFNET Member 050-9868564

Ayekoruk Emelia GIFNET Member 0242-857681

Adudulai Ajaara PTA Member 0504-120129

Alaibila Peter GIFNET Member 020-4172894

Frank A. Fuseini Private Sector 020-2455824 / 0244-844032

Aluguni Cletus Awapang

Teacher G.E.S./GIFNET Member 020-3089210

Abdul-Aziz Abubakar GIFNET Member 020-6101031

Alhassan Malia GIFNet Member 050-9317449

BAWKU WEST ASSEMBLY OFFICIALS (21ST OCTOBER, 2014)

Abass Imoro Deputy Coordinating Director, Human Resource 020-8278312

Nlodio Benjamin Banma

Deputy Planning Officer 020-8404383

Nar-Ire Puobenyeore David

Coordinating Director 020-8322416

Samari Ibrahim Deputy Coordinating Director 020-3464226

Ismael Kaafari Internal Auditor 0261-376797

Lawrence Webadna Planning Officer 020-5191303

Sulemana Shamhuma Budget Officer 0266-233334

31 | P a g e

EAST GONJA DISTICT (23RD OCTOBER, 2014)

Mahama Issah Sectional Head 020 910 5061

Abdul-Razak Habiba Tailors Association, GIFNet 024 5 – 2444 77

Abdul-Wahab Rabi Hairdressers Association, GIFNet

Seidu AL- Amin ISD, GIFNet

Issah Addulai People With Disability, GIFNet 0200 731 333

Adam Mubarak Youth Representative, GIFNet 020 510 8170

Alhaji Shachibu Ghana Private Road Transport Union, GIFNet 020 70 44 739

Shahadu Yussif Baba IIDA, GIFNet 020 1999 024

Wahab Aminu Student, GIFNet

Draman Abdul Baba GIFNET Focal Person 020 690 8500

M. Rabiu Abubakar T/A

NATIONAL LEVEL PARTNERS IN NORTHERN BELT –TAMALE (23rd OCTOBER, 2014)

Roland Miah Head of Medium Tax Payer Unit, Ghana Revenue Authority, Tamale

026 19 21 848

Date post:	14-Jul-2020
Category:	Documents
Upload:	others
View:	0 times
Download:	0 times