action for local employment, accountability and resource … · 2017-11-23 · 3 | p a g e...
TRANSCRIPT
By Nancy M. Drost
Independent Evaluation
Consultant
Accra
7 January 2015
Action for Local Employment, Accountability and Resource MobilisatioN (LEARN) Final Evaluation
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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
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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
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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.
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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.
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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.
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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
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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
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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
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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.
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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
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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.
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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
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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.
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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
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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
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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
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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)
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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.
(This recommendation is related to Conclusion 13)
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.
(This recommendation is related to Conclusion 14)
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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
3. LEARN Interim Narrative Report, 1 October 2012-30September 2013
4. LEARN Interim Narrative Report, 1 October 2013-30September 2014
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
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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
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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
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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