Post on 02-Dec-2014
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Introduction:
Union parishad is the most important and long lasting tier of the local
government in Bangladesh. Since British period the name, structure, term and
functions of Union Parishad are changed and by the changing process it has
gotten the present form. There is no purpose in this UP system but a plan to
implement a special ideology. This system is not an ending line, it is a starting
point only. Union Parishad is an ancient ruling method. If the villagers of that
time faced any problem, they solved it by gathering together through
Panchayet system. For this, Charles Matecafe said to this villages as
‘Changeless Village Republic’.
Objectives of the Assignment:
Because of being a welfare state, this local body (UP) of Bangladesh
government formed for serving the citizen. And for this reason, UP needs a
large amount of money. Fromm where, UP will get this financial support and
how will spend the money, it is the subject of our discussion.
Union Parishad in Bangladesh:
Local government in the rural area of Bangladesh was originally constituted by
the British rulers as an ancillary of its law and order administration. In 1870,
under the chowkidary Panchayet Act, the District magistrate was empowered
to appoint a Panchayet at the Union level consisting of Five persons. In 1885,
the Bengal Local self government Act was introduced Union committee at the
Union level. A Union usually consists of 10-15 villages. The next important
legislation was the village self Local government Act passed in 1919. After
liberation f Bangladesh, President’s Order No.7 of 1972 was promulgated. This
Order simply changed the name of Union Council to Union Panchayet. The
latter was renamed as Union Parishad under the President’s Order No.22 of
1973.
3 N0. SHINGHAJHU
Shinghajhulli is the 3 no. union parishad of
Cowgacha Upazila in Jessore district. This
union parishad has a glorious history of
liberation war. It gained freedom
Pakistani Army in 3 December 1971 which is
recognized as the first achieved independent
area of our country.
1. Md. Unus Ali Dofadar
1. Aklima Khatun
2. Shahida Begum
3. Tohura Begum
1. Sukur Ali
2. Nazrul Islam
3. Shafiqul Islam
4. Abdus Samad
5. Joinur Rahman
6. Nuruzzaman
7. Alomgir Hossain
8. Abdul Mazid
9. Nur Mohammad
� Md. Forid Hossain
� Choukidar:
� Dofadar:
3 N0. SHINGHAJHULLI UNION PARISHAD
01. Name of Union
02. Area
03. Village
04. Block
N0. SHINGHAJHULLI UNION PARISHADChowghaca, Jessore.
Shinghajhulli is the 3 no. union parishad of
gacha Upazila in Jessore district. This
has a glorious history of
t gained freedom from
kistani Army in 3 December 1971 which is
recognized as the first achieved independent
����Governing Body
Md. Unus Ali Dofadar (Chairman)
(Women Member)
(Women Member)
(Women Member)
(Member)
(Member)
(Member)
(Member)
(Member)
(Member)
(Member)
(Member)
(Member)
(Secretary)
9 person
1 person
3 N0. SHINGHAJHULLI UNION PARISHAD
At a Glance
: Singhajhulli
: 13.97 sq km
: 9
: 9
2
ISHAD
(Women Member)
(Women Member)
3 N0. SHINGHAJHULLI UNION PARISHAD
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05. Number of People : 18,800 (According to birth registration, Feb.2010)
Male : 9,814
Female : 8986
06. Population Density : 1345.75 (per SQ km)
07. Rate of Birth registration : 100%
08. Percentage of literature : 90%
09. Rate of use of Sanitary latrine : 100%
10. Occupation : Agriculture (Agriculture-80.. Bussiness-
10, Govt. job-2, Non Govt.3, others,5)
11. Voter : 9,259
12. Family : 3,800
13. Hat-Bazar : 3
14. Street : 35 km
! Peach : 10 km
!! Path : 15 km
!!! Salling : 10 km
15. Deep Tube-well : 55-60
�Institutions
01. Primary School : 6
02. High School : 3
03. Madrasah : 2
04. BRAC School : 7
05. Mosque : 22
06. Temple : 5
07. Club : 5
08. Health & family planning Centre:1
09. Community Clinic : 1
10. Post office : 1
11. land Office : 1
12. Public Bank : 1
13. NGO : 4
14. Public Library : 1
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Financial Administration
The budgeting System of Union Parisahad has always been like a family. There
are two way of local finance:
i. Income
ii. Expenditure
I N C O M E
Source of Income for Union Parisahad can be described in three…
A. Local fund
B. Tax-non tax revenue
C. Govt. grant
A. Local fund
Every Local Body has the power to make fund rich by different ways.
1. Voluntary contribution: Local rich people can give a certain amount for
UP.
2. Local trust fund: in this fund, all the people of the society can donate for
UP.
But our Union Parisahad has no local fund. Because local rich people don’t
interested to donate in Union Parisahad. They think that, government Should
carry al expenditure of Union Parisahad. So, from this sector Singhajhulli Union
Parisahad doesn’t get any amount of money
B. Tax-non tax revenue
Here, I am showing the income of 2009-2010 Fiscal Year.
1. Tax on immovable property : 40,000/=
2. Remuneration for Village Police : 86,400/=
3. Tax on Profession, trade & Callings : 10,000/=
4. Tax on Cinema, jatra, Theater : 0000/=
5. License fee on vehicle : 0000/=
6. Fees(lease money) haat, bazaars : 0000/=
7. Fees(lease money) from Jalmahals : 0000/=
8. Trade License, Birth registration,
Various certificate fees : 15,000/=
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Here we can see that, this UP has no income from most of the sectors. There
are three Haats but all are Wakf (Donated) for mosque, and there is no public
Jalmahals in Shinghajhuli UP. So from these sectors it gets no money. Besides,
From jatra, Cinema, theater and vehicle license fees it doesn’t get any money.
C. Government grants:
We know there are 3 types of Government grants, these are …
Specific grants
General purpose grants
Percentage grants
1. Specific grants:
� Rural work programme (RWT)
� Food for work programme(FWP)
For this programme Shinghajulli UP got 32 metric ton rice,
It’s price is 11,20,000/=
� The test relief programme(TR)
And for this programme, it got 20 ton rice and It’s price is
8,75,000/=
2. General purpose grants:
Since 2004-2005, Every UP has been provided with a block
development grant of Tk. 200,000/-
But Chairman of Shinghajulli UP said that, they never get such amount
of money.
3. Percentage grants :
75% for Secretaries : 108,000/=
50% for Village police : 86,400/=
50% for Member : 136,800/=
33% for Chairman : 18,900/=
� LGSP= Local government support prog
According to secretary of
doesn’t get any amount of block development grants. But they get Tk
under Local government support progect (LGSP).
directly added to the UP’s account.
this money in its own will. Generally
money in various development works.
The expenditure of UP may be divided into three major
namely…
Current Expenditure:
• Wages and Salaries
• Panchayet of office equipment
• Newspaper expenditure
• Electricity Bill
• Toilet cleaning
• Other expenditure
Development Expenditure:
• Infrastructure Development:
For constricting
• Building Construction( Mosque temple, Office)
• Embankment, canal, road, bridge culverts etc:
These works are done by LGRD. But for maintain these
Shinghajhulli
Miscellaneous Expenditure:
Public Health
For sanitation and
Set-up tube-well: 30,000/=
= Local government support progect:
secretary of Shinghajhulli UP , This Union Parisahad
doesn’t get any amount of block development grants. But they get Tk
under Local government support progect (LGSP). The money of LGSP grants is
directly added to the UP’s account. Union Parisahad has the power
in its own will. Generally Shinghajhulli Union Parisahad spends this
money in various development works.
E X P E N D I T U R E ]
The expenditure of UP may be divided into three major
Current Expenditure:
Wages and Salaries :3,49,200/=
Panchayet of office equipment :30,000/=
Newspaper expenditure :3,000/=
Electricity Bill :6,000/=
Toilet cleaning :10,000/=
Other expenditure :1,00,000/=
Development Expenditure:
Infrastructure Development:
For constricting educational institution
Building Construction( Mosque temple, Office)
Embankment, canal, road, bridge culverts etc:
These works are done by LGRD. But for maintain these
Shinghajhulli Union Parisahad Spends about
Miscellaneous Expenditure:
Public Health:
30,000/=
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Union Parisahad
doesn’t get any amount of block development grants. But they get Tk 8,00,000
The money of LGSP grants is
Union Parisahad has the power to spend
Union Parisahad spends this
The expenditure of UP may be divided into three major categories
: 2,00,000/=
: 3,25,000/=
These works are done by LGRD. But for maintain these
Union Parisahad Spends about 50,000 Tk.
Arsenic Problem solution
Shinghajhulli Union Parisahad is arsenic
affected area, so it has to make source of
arsenic free drinking water.
In this sector the expenditure of
Union Parisahad is about
Training purpose:
Public welfare Expenditure
Allowance for widow, aged and disabled
persons get 300
expenditure of Shinghajhulli
VGD Project: In this project 176 women get 30 kg crops per head for
two years
100 days working project (
For creating employment in dull season
Parisahad has a project called
project each worker works 8 hours a day and gets 150tk. It is the
positive action of Shinghajhulli UP f
job.
Tree plantation
In the previous year the chairman of
planted a huge number of trees beside the roads. This project
implemented by LGRD but for preservation and maintaining
trees Shinghajhulli
In the Photo
Arsenic Problem solution
Union Parisahad is arsenic
affected area, so it has to make source of
arsenic free drinking water.
In this sector the expenditure of Shinghajhulli
Union Parisahad is about 1,25,000/=
purpose: 15,000/= A Arsenic Free Tube
Public welfare Expenditure:
widow, aged and disabled : In this project about 900
get 300Tk per head every month . And in this sector the
Shinghajhulli Union Parisahad is about
In this project 176 women get 30 kg crops per head for
100 days working project (100 w`‡bi Kg©m„Rb cÖKí) :
For creating employment in dull season Shinghajhulli
Parisahad has a project called 100 days working project.
project each worker works 8 hours a day and gets 150tk. It is the
positive action of Shinghajhulli UP for solving seasonal scarcity of
Tree plantation:
In the previous year the chairman of Shinghajhulli Union Parisahad
planted a huge number of trees beside the roads. This project
implemented by LGRD but for preservation and maintaining
Shinghajhulli Union Parisahad was to spend about
In the Photo, we can see a tree planted road of Shinghajhulli
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A Arsenic Free Tube-well
project about 900
And in this sector the
about 32,40,000/=
In this project 176 women get 30 kg crops per head for
Shinghajhulli Union
100 days working project. Under this
project each worker works 8 hours a day and gets 150tk. It is the
or solving seasonal scarcity of
Union Parisahad
planted a huge number of trees beside the roads. This project
implemented by LGRD but for preservation and maintaining these
Union Parisahad was to spend about 1,00,000/=
hinghajhulli.
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Now we shall see the Budget of Shinghajhulli UP at a Glance.
3 NO. SHINGHAJHULLI UNION PARISHAD Chowgacha, Jessore
Budget: 2009-2010
Sl.
No.
Income Expenditure
Income source Taka Source of
Expenditure
Taka
01 Local fund 0000 Wages and Salaries 3,49,200
02 Tax on immovable
property
40,000 Panchayet of office
equipment
30,000
03 Remuneration for Village
Police
86,400 Newspaper
expenditure
3,000
04 Tax on Profession, trade
& Callings
10,000 Electricity Bill 6,000
05 Tax on Cinema, jatra,
Theater
000000 Toilet cleaning 10,000
06 License fee on vehicle 00000 Other expenditure 1,00,000
07 Fees(lease money) haat,
bazaars
00000 Infrastructure
Development
2,00,000
08 Fees(lease money) from
Jalmahals
0000 maintain
Embankment, canal,
road, bridge culverts
etc
50,000
09 Trade License, Birth
registration,
Various certificate fees
15,000 For sanitation and
Set-up tube-well
30,000
10 Remuneration for
Chairman & member
1,55,700 Arsenic Problem
solution
1,25,000
11 The test relief
programme(TR)
8,75,000 Allowance for widow,
aged and disabled
32,40,000
12 LGSP= Local government
support program
8,00,000 Tree plantation 1,00,000
13 Allowance for widow,
aged and disabled
32,40,000 Food for work
programme (FWP)
11,20,000
14 Food for work
programme (FWP)
11,20,000
Meeting with
15 April, 2011, I went to my Union
Parishad and met with Unus Ali Dofadar
(Chsirman of Shinghajhulli UP)
asked about various
of Shinghajhulli Union Parisahad
out the opinion of Chairman below
Helal
Chairman
Helal
Chairman
Chairman
Meeting with Chairman and Members of Shinghajhulli UP
, I went to my Union
met with Unus Ali Dofadar
Chsirman of Shinghajhulli UP) and I
various administrative sites
Union Parisahad. I point
Chairman below ………
Meeting with secretary
How is the financial condition of your UP?
The financial condition of our UP is very weak
From most of our source, we have no income. So,
we have to depend on government grant
What kinds of problem do you face to collect tax
Few days ago, we had many problem like imposing
political power, lack of community participation etc.
but these are diminishing day by day, people are
becoming conscious about right and duties
have no sufficient personnel to manage the system
Meeting with secretary
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Shinghajhulli UP
Meeting with secretary
How is the financial condition of your UP?
The financial condition of our UP is very weak.
income. So,
on government grants.
to collect tax?
Few days ago, we had many problem like imposing
political power, lack of community participation etc.
, people are
becoming conscious about right and duties. But we
personnel to manage the system.
Meeting with secretary
Helal
Chairman
Problems of the Shinghajulli UP
Discussing with UP Chairman & members
problem, these are produced bellow….
1. This local body is overwhelmingly
from national government for his income. This does not allow the local
body to be autonomous in operation.
2. This local body is does not try to make the most of the tax bases
authorized for him.
3. The entire process of planning, budget
this local body is weak due to inadequate personnel.
4. The tax collection machinery of local government is both narrow and
shallow.
5. Over the years, the actual yield of local government taxes didn’t increase
much because the ta
6. Corruption is another problem of this local body.
Problems of the Shinghajulli UP
Discussing with UP Chairman & members I find out some mentionable
problem, these are produced bellow….
This local body is overwhelmingly dependent on grants and subventions
from national government for his income. This does not allow the local
body to be autonomous in operation.
This local body is does not try to make the most of the tax bases
authorized for him.
The entire process of planning, budgeting, auditing and accounting of
this local body is weak due to inadequate personnel.
The tax collection machinery of local government is both narrow and
Over the years, the actual yield of local government taxes didn’t increase
much because the tax rates were not increased proportionately.
Corruption is another problem of this local body.
What can does the govt. for UP
UP need more autonomous power. Government
should allocate of grants directly to the UP
recruit more personnel. Besides, Govt. should raise
the salary of Chairman & members, the power of
secretary have to increase. Sector of tax & rates
should be increased
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I find out some mentionable
grants and subventions
from national government for his income. This does not allow the local
This local body is does not try to make the most of the tax bases
ing, auditing and accounting of
The tax collection machinery of local government is both narrow and
Over the years, the actual yield of local government taxes didn’t increase
not increased proportionately.
can does the govt. for UP?
UP need more autonomous power. Government
directly to the UP and
Govt. should raise
members, the power of
to increase. Sector of tax & rates
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� Recommendation:
So any attempt to improve the administration of this local body is not
likely to succeed unless due attention is given to correct the above
mentioned inadequacies. In other words, in order to remove these
inadequacies.
The tax base of this local body has to be sufficiently enlarged.
This local body should make the best use of the tax base within
their competence.
The management of this local body should be made more efficient
by recruiting qualified personnel and organizing skill oriented
training for the existing employee.
The rate of taxes on non-income based items should be increased
in proportion to the rate of inflation.
Some of the tax item, yielding substantial revenue may be
transferred from the center government to the local bodies.
Local bodies should fix the rates or tariffs for the services or
commodities.
Conclusion: In the ending line we can say that, both central and local govt. should come
forward for creating Union Parishad effective and efficient. People also should
be co-operative with UP authority. If the UP members are free from
corruption, nepotism and political ideology then the UP will be developed.
THE END