Potkanski, Knud Erik Asak. August 14, 1999
- Terms of Reference for the Consultancy Mission
Itinerary of the Mission
Assessment of Performance and Financial Management of the 11 NMA Maize
Report from the „NMA Management Workshop” and the NMA General
Internal Mid-Term Evaluation of the Results of the „NMA Institution
Terms of Reference for the
The NGO-Management Course should as a
minimum enable the participants to:
- -have reflected on the institutional, political,
legal and economic context in which NGO's in Tanzania operate.
- -be able to identify and discuss the unique
features and problems of managing NGO's in Tanzania.
- -have consulted and discussed the different
options available to them on the constitutional and operational structures
of NMA and their respective member organisations.
- -have attained a firm grasp of a few simple, but
central and relevant accountancy management concepts, including
desegregation of activities.
- -have exercised judgement in case studies on
pricing, depreciation, saving and salary policies, and market assessment.
- -have appraised their NGO's on the basis of key
principles and processes of participatory management.
- -be sensitised on the need for a longer term
Organisational Development (OD) process.
In addition the NMA participants will on the
last day have a forum to conduct a regular General Meeting, and to close the
course with a "Strategy planning meeting" of
2. Itinerary of the Consultancy
Arrival to KIA, Arusha from Copenhagen and Warsaw
Travel to Endulen (NGOPADEO)
Travel to Loliondo (LADO)
Site visits to LADO projects: Enguserosambu, N’garwa, travel to Samunge
Site visit to BUDEA projects in Samunge, Mdito and OldonyoSambu
Site visit to Malambo project (SADA)
Travel to Endulen, site visit to Olbalbal project (NGOPADEO)
Travel to Bujora
NMA Management Training Seminar in Bujora, attendance of
observers from the Sukuma Mill
NMA General Assembly in Bujora
Travel to Endulen, site visit to Irmisigio project (NGOPADEO)
Site visit to Ndiyan, Esere projects (NGOPADEO)
Travel to Arusha
Departure from KIA to Europe
Assessment of Performance and Financial Management of
the 11 NMA Maize Mill
The average productivity calculated from the raw
data during the Bujora workshop shows 3,75 debe of grain per 1 litre of diesel
The Mill was renovated by the AMU Centre, and
the Aarhus Lion Club has donated funds for building the Mill house in Sakala
The Mill between Oct/96 and Apr/97 worked in Sakala, but due to improper market
location did not have enough customers and was moved to Enguserusambu. It worked
there since Nov/97 till January 99, with some minor technical problems (belt
broken) and produced 383,300 of net profit (38% of all Income). In Feb/99 it has
stopped because of the broken handle and the management did not buy the new
proper handle by the time of workshop in April 99.
Existing Accounting Practices:
The Mill Operator/Fee collector used Cash Sale Book for the Month of January
1999 only, while it was bought by LADO management, previously only a monthly
record. On a be-monthly basis monies were collected by the LADO treasurer, from
the fee collector when he was coming to Loliondo. Entry in the LADO analysis
book were made we were told by the LADO treasurer, but it was not brought to the
The Mill was installed in November 1998 with the
assistance of the Horsens Senior Metal Club members who have renovated the mill
in Denmark. The Mill House construction was supported by the Horsens Lion Club.
The Mill serves the large community of Ngarwa, but most of people go to Loliondo
madukani to grind as they can buy grain there.
The average productivity of the Mill was
calculated as 1440 Tsh from 1 litre of Diesel oil and this was declared as the
major controlling tool for the LADO management against the mill operator/fee
collector. Net profit (101,111 TSH) equals to 28% of the Gross Income (367,070).
However, it was difficult to know what has actually happened with this
profit for what it was used by the project or NGO.
Existing Accounting Standards:
Cash Sale book did not exist, only daily entry
to the Daftari la Mapato (internal daily record), no control of how much money
was received by the Fee Collector. On the positive side the LADO Treasurer
visits the mill weekly to collect funds and check accounts, based on diesel
Technically the mill works most of the time, and
the Loliondo fundi (mechanician) does
the maintenance when the need occur.
99 - March 99
|1 010 0
The Mill was installed in Nov 1998, the mill
house construction will be financed by the Lion Club in Viby, but as of April
only materials were bought and stored, while the mill operated in the rented
house in Mdito. The machine operates well except for one small repair (16,000
Tsh). During the 3 months of operation the margin of profit (profit/income) was
60% which is a very high result, achieved due to good maintenance of the mill,
making it to operate all the time, and due to availability of grain in the area
as well as good supervising by the BUDEA coordinator, Mr Simon Soinda. Of
the whole profit, 500,000 Tsh is in the bank in Loliondo. This was unusual
Existing Accounting Standards:
There is no cash sale book but only a daily
informal record of transactions (Daftari la Mapato). No BUDEA analysis book was mentioned nor presented.
The Mdito project as the second, beyond Malambo
mill, paid (once) a 10% of profit contribution to NMA in January 1999.
Accounts of the project were unclear. On one
side the informal records of all the transactions (monthly income and all
expenditures) do exist, and for some time the Cash sale book was maintained, but
in the recent period the amounts in the existing account did not match with the
reality and internally. They showed the following minimal surplus during the
period Oct/97 – March/99:
However, expenditures recorded (loan repayment)
were made in the situation where there was no cash at hand, which shows poorness
of the accounting methodology, or its inconsistency. At the time of consultancy
there was no cash at hand in the project.
The review of the management style showed that
during 2,5 years the mill operated only 250 days in total, while a neighbouring
private mill operated all the time, every day. The Subject mill was opened and
closed in hardly expectable timing, the only key was with one of the operators,
and while he was on the fields cultivating them, no one was able to open the
door, despite of availability of the second mill operator.
Additionally the mill engine was broken due to
poor maintenance shortly before the time of our visit and would require
overhauling at the cost of approx. 300,000Tsh.
The Nr. Djurs Youth Production School renovated
the Mill, in 1996. The Mill house was built in July—Sept 97
using the material and funds provided as individual loans by the mill
committee members. Of the total amount of 297,800 Tsh, max. 73,000 Tsh was
repaid from the operating profit. The situation and management of the Samunge
mill was later on one of the key topics at the Bujora workshop and NMA general
assembly. The difficulty was that BUDEA coordinator was refused any control
functions by the Samunge Mill Committee, who felt the owner of the mill, and to
some degree, based on the NMA constitution was right, but clearly misused the
discussions at the General Assembly the MS-Djursland and UCA have provided the
necessary 300,000 Tsh. to recondition the Lister Engine in this special case, to
give the project a chance of a fresh start.
The Mill was renovated by the Nr. Djurs Youth
Production School, and sent to BUDEA in late 1995. After staying at the Endulen
Hospital for almost a year it was transported to Oldonyo Sambu and installed in
the BUDEA village branch office. The transport was financed by BUDEA loan to the
Village and the village fund itself. Some of the debts remain till now (275,000
+ 144,000 Tsh).
The only existing accounts – for last 9 months
(July 98 – March 99) show the following profit of 447,940 Tsh (in the books,
not at hand), which represent the 29,6% margin of profit, however deckling with
time over the months:
||1 515 000
||1 067 060
Existing accounting system includes a monthly
informal record of income and expenditures only. Accounts for 96-97-98 do not
There are three major problems:
Ownership problem. The local Budea branch
having indebed mill decided in Oct 97 to give over the management (which was
understood as ownership) to the informal women group given the fact that the
leader of the group, being the councillor was able to get a 1 mln Tsh loan
from the District council to pay off the debts. In a meantime the engine
broke down and 50% of the loan was used to repair it, the other 500,000 of
the loan was not used. There is a dispute over who is the owner, and the
management is mixed (BUDEA branch and women group).
The Mill is heavily indebted.
The loan of 275,000+144,000 still remains. And the new 500,000 Tsh from the
Under the new management the profit margin ratio dropped down. This may suggest that operator and treasurer of the project do not
declare all the income, therefore the official profit is declining.
All the issues were later on discussed at the
workshop, and plans to resolve them were approved by BUDEA group.
The Malambo Mill was installed in June 1996
after reconditioning at the Aalborg University by the six-second year students.
The mill house, the 100 ton grain store, and the SADA office construction was
financed by the LOLWE foundation.
The mill is technically and financially well
managed. Two major repairs were done locally and in time. It continuously
produces a high profit. In the whole year 1998 the data were the following:
||3 208 350
||2 490 862
The margin of profit was
22%, and productivity of 1 litre was approx. 1200 Tsh, which was lower than a
year ago, as the Treasurer noted. Fuel consumption is also an additional way of
controlling the fee collector, and already one fee collector lost her job, as
the fuel consumption per Tsh was constantly going down.
The Accounting system is a
model one for NMA mills and all NGOs. SADA has an analysis book and each of its
projects (Malambo and Piaya) has one. Cash sale book is used, receipts are being
issued to customers, and the NGO Treasurer weekly controls the finances.
The only problem identified were loans against
the profit. There are no accounts of loans, and NGO leaders claim that most of
loans were given at the request of „village” to poor people who later on
were not able to repay. As a result, although the project on the books has a
significant profit, but in practice there is no cash at hand. A good inventory
of loans is needed as soon as possible.
Otherwise, this is a good model of maintenance
and accounting. The project is the only one, which was submitting financial
reports to UCA and was paying the 10% NMA contribution.
The mill was renovated by the Aarhus Youth
Production School and was brought to Piaya in April 1998. 12 youths and 2
teachers from Denmark went for one month to Piaya to assist in building the
maize mill house and install the machine. The Lolwe Foundation financed the
construction materials. Soon after the machine broke down but was repaired in
the coming months, and works so far uninterrupted.
The mill has produced the following financial
output during the period
Nov 98 – March 98:
||1 205 220
The margin of profit was high – 29,8%, The
productivity was not reported, and because the mill itself was the only one that
was not visited on site by us, I have no data to calculate the productivity.
Accounting system keeps up to the Malambo
standards, although we were not shown the documents as they were in Piaya. No
any problems were reported. The group, which operates the mill in Piaya, is the
SADA member group, so the issue of who is the owner do not exist.
The mill started operation on 11.9.96.
Reconditioning of the machine was done by 14 seniors from the Senior Metal Club
in Grenaa together with 4 youths from Grenaa Youth Production School. The
construction materials were financed by the Dan Church Aid. As in other places,
here the Ngopadeo members from Esere worked voluntarily on construction of a
maize mill house and the store for 100 tons of grain. The toilet has to be
Lack of cash sale after 8/1/98, only monthly
informal records of income and expenditure. Lack of the analysis book. The
financial results were, staring from Nov 98 till Feb 1999 the following:
The Esere mill has historical problems with the
ownership. The dispute is whether this is a NGOPADEO mill or the Esere
inhabitants’ mill, since they built the mill house. In 1997 the Fee collector
run away with monies (approx. 1 mln Tsh), and village government did not follow
him. In 1998 an agreement was striken between the community and Ngopadeo, and
50% of net profit was owned by the NGO and 50% by the village community
represented by the Village council – to be used for local development
This first thing takes place but the second does not yet, as the fee collector
has borrowed the amount, but Ngopadeo believes will return.
Accounting practices so far show that there is
an informal record of daily income and expenditures, and once per two weeks
monies are being transferred to the Ngopadeo treasurer or coordinator. As of
April 99 the problems of management seemed already under control.
The mill was renovated by the Senior Metal Club
in Assens/Hadsund in May 1998 and installed with assistance of 5 seniors from
Denmark in November 1998. The Maize Mill house was financed by MS.
The mill is being managed by the women group
advised by NGOPADEO, and employing a men – operator. The machine works
technically well but during the dry season business was minimal, which will
change with the harvest, plus the grain was available in the hospital areas and
was grinded there during the dry season.
Financial results are the following.
Only the informal records of income and
expenditures kept. It is not known to the consultant where physically the profit
is being kept.
The Mill was renovated and
installed in November 1998 with assistance of the Senior Metal Club members from
Denmark. Construction of the Mill house was financially supported by the Lolwe
Foundation and the Green Foundation. Not all the receipts were received by now,
but this is not an exceptional case among the NMA mills.
The mill started operation on
29.11.1998, broke down two days later, and resumed operation on 27.3.99
working till well the day of the consultancy visit (15.4.99). The turnout during
52 days of operation was not too big, but a good rainy season and crops in 1999
will dramatically change demand for the mill services.
Only an informal daily record of expenditure and
income. Ngopadeo Treasurer did not collect any funds from there. Ngopadeo at the
time of consultancy did not follow the Analysis book pattern per each mill
project. The mill house was covered with the corrugated iron, which was not
adjusted to the local unique landscape. The NGOPADEO coordinator has promised to
paint the iron sheets with the green paint.
The Olbalbal mill is managed by the women group
in Olbalbal being advised by Ngopadeo. The group is also running the beekeeping
project. The mill arrived in April 98 and was installed locally in November
1998. The reconditioning of machine took place at Brusgaard Youth Production
School in Randers. The maize mill house was constructed with support of local
people in Olbalbal using a loan from NGOPADEO.
The mill has technical problems do to bad
installation (vibration) and between installation and the time of visit in
April 99 worked only 19 days (13-26/2 and 8-12/4) with the following
The profit margin was 38,9%, which was among the
highest. In the coming months the mill should have expected high demand for
services due to good harvest of maize in the upper Olbalbal.
Accounting standards included as always informal
records of income and expenditures per day, and nothing else. NGOPADEO treasurer
have not visited the mill. What should be noted was that in none of the mills
except for Esere – which was an old mill) the staff did not receive fixed
salaries but only a daily allowance for food, until the time the mills would be
Report from the
„NMA Management Workshop” and the NMA General Assembly
- Emanuel Goroi, Samunge Village Chairman
- Simon Soinda – Budea Coordinator
- Laurence Ledio – Assistant Secretary of Budea
- Nelson Bessanda – Vice Chairman
- Abraham Gibeni – Machine operator from Oldonyo
- Metui Ole Tipap – Exec. Secretary
- Maraswa Keritany – Treasurer
- Edward Pararia – Chairman
- Rev. Saltel Maoi – Chairman of the Board of
- Stephen Hillary – Chairman
- Lazaro Ole Kosyando – Exec. Secretary
- Joseph Burra – Treasurer
- William Ole Seki – Exec. Secretary
- Sanguyan Ole Dorrop – Chairman
- Chistopher Oloju – co-ordinator from Olbalbal
- Ngakenya Olenjiro – Machine operator from
Utamaduni Cultural Association:
- Knud Erik Asak
- Tomasz Potkanski
- Ruben Ole Kuney, District Commissioner in Magu,
- representatives of the Sukuma Mill groups,
- J. Nguma, the accounting trainer from FAIDA/Arusha
Agenda of the Workshop – approved by
participants on 18.04.99
Arrival to Bujora Cultural Centre (evening)
Opening session on the objectives of the
training course by the Magu District Commissioner – Ruben Ole Kuney, „Food
Security: Government of Tanzania policy and the role of NGOs”
session: Case study reports from all Maize Mill Projects;
20.04.99 Morning Session: Continuation of individual
Maize Mill Project reports; facilitated by William Ole Seki
Afternoon Session: Analysis of common problems in all NGOs and mill
projects (issues + conclusions for
NMA) – facilitated by Tomasz Potkanski
21.04.99 Finance and accounting management: principles of
pricing, depreciation, saving, salary policies – facilitated by J.Nguma
22.04.99 Morning: Visit to the Sukuma Museum
Continuation of Discussion on Common Problems
23.04.99 NMA General Assembly: Strategy Planning and Confirmation of Decisions.
During the initial discussion each NGO
identified the list of problems important for them. The following list resulted
out of this exercise:
Lack of capital for investments (donor, local, loan)
Lack of know-how on Accounting and Reporting
Lack of appropriate buildings (mill houses)
Wrong allocation of mills to different sites
Insufficient reporting from mill projects to BUDEA (lack of will)
Mismanagement by mill project leaders
Mills at the time of arrival were not functioning
Know-how – Accounts, reporting
Historical problems between NGO and local community over ownership
Poverty – how can we assist poor families
Competition between mills and pricing policy
Lack of capital for repair
Loans to poor families from the project income
Scarce grain – seasonal shortages of grain
Communication with other NMA members or Piaya branch – transport
Know-How on Accounting and Reporting
Technical problems of machines – when arrived
Lack of technical skills of machine operators
Lack of accounting skills
Seasonal marketing – lack of grain
Communication – transport of fuel
Fuel – expensive and not always available
Low skills of maize mill project leaders
Transparency: Responsibility of NMA vs. LADO in terms of ownership and
management of mills
Is round house construction necessary (agreement with donor)
As a result the following list of Common
problems was identified
and agreed to be discussed at the workshop:
Technical problems with machines;
Communication an transport (motorcycle, NMA car, radio-calls)
Know-how in Accounting and Reporting (main theme of discussion);
Competition at the market (wrong placement of mills)
Lack of capital fore investment
Design of houses
Expensive and not available spare parts
Salaries for Maize Mill staff
NMA 10% profit fee or flat fee from each project.
the timing and agenda for the Accounting seminar in Loliondo (17-23 May 1999) by
Case study reports from each mill were folded
into the description of the performance of each Maize Mill Project (notes in
hand writing – as attachment). Each subject was thoroughly discussed and
decisions were reach and confirmed during the General Assembly.
J. Nguma has given a lecture on Pricing Policy,
Salary Policy, presented methodological approach to calculating Break-Even
Point, discussed and approved the Financial Reporting Sheets.
NMA General Assembly
on the last day:
Agenda and main decisions:
Acceptance of the Agenda - done
Report from Executive Committee –
the Committee almost did not work, except for registering the Association
in Dar Es Salaam.
Change of Constitution – Samunge group excluded from membership and
placed under BUDEA; fixed fee established instead
of 10% of profit;
from membership after 6 months of not paying, final text to be voted again
during the next meeting of the General Assembly to clear the English language
problems in the text.
Job descriptions for NMA Coordinator, Treasurer and Chief Technician.
Approval of a joint NMA technical servicing system under contract with
Division of net profit in every mill project and at NGO level (60%
machine depreciation fund, 20% other local development projects, 20% NGO
Administration (allowances for the NGO staff
for supervision of the projects – these are not salaries to employed
staff – this is a way of
compensating NGO leaders (elected people) for time used
for real work done under the project = 5000 Tsh for 8 hours work-day.
Approval of NMA budget for
1999 (from May 1, - Dec 31, 1999)
(both income, included;. Membership fees and
flat fees and the expenditures side)
NET Income per year
1. NMA Coordinator salary @120,000 Tsh x 6
months = 720,000 Tsh
Contract: SADA Technical Mills supervision
4 quarters x (12 days @ 5000
Tsh + 15,000) =
Contract with SADA for Mills’ accounting supervision
quarters x (12 days @ 5000 Tsh + 15,000) =
4. Communication costs: phone, e-mail, stamps =
5. NMA Annual Meeting Costs
6. NMA Board Meeting
Office Equipment =
1. NMA member fee from NGOs (4 x 50,000 Tsh)
= 200,000 Tsh
2. 11 Maize Mill Project fixed fee to NMA (below)
= 1,150,000 Tsh
Land Rover project surplus = 350,000 Tsh
= 1,700,000 Tsh
Approving the plan of action for NMA till December 1999: 2 seminars
in Loliondo and technical in Malambo, 3 round trips by accountant and technician
(under SADA contract with NMA), UCA project Coordinator Knud Erik Asad’s visit
in November, before the end of the project for final assessment of the project.
Job descriptions for the NMA employees:
The NMA Coordinator will implement duties given
by the Executive Board of NMA. He will ensure that the NMA income is collected,
kept and spent according to the budget agreed by the Board. The NMA Coordinator
will on behalf of NMA take full responsibility for the NMA Land Rover and run it
according to the agreement signed by the NMA Executive Director. The Coordinator
will maintain contacts with all NMA activities, and will ensure that his advice
is provided in time, or his action is undertaken in case of problems, so that
mismanagement of projects does not occur. In necessary cases he will report to
the Board for decisions. In such cases he would call for an urgent meeting of
the Board and will facilitate its organization.
The Coordinator will work as a secretary
for the NMA Board and will call board meetings according to NMA
constitution and will take minutes of the meeting.
The Coordinator will provide the
UCA with a hort monthly summary report of activities/funds (by e-mail or fax).
The NMA Chief Accountant will do whatever
necessary to receive from every Mill Project a monthly financial report and will
have the responsibility to visit
All the NMA Maize Mills, not less often than
once per quarter.
He will advise and control accounts of all NMA
Mill Projects . In case his advice and comments are not being followed in
practice, he will immediately report to NMA Coordinator and the Board.
The NMA Chief Accountant will keep the NMA
Accounts according to the procedures agreed by NMA and present the status every
quarter to the NMA coordinator.
The NMA Mechanics will pay a visit to all maize
mill projects every months. His visit will be used to take a look at the maize
mill and give technical services according to the standards for the Lister
engine and grinding/hammer mills. Filters, fluids, oil, etc will be replaced at
the expenses of the individual NGO. However, the expenses of the visit will be
paid by the NMA.
When the situation concerns the major repairs of
NMA maize mills, the NMA Mechanic has to be called in.
This expenses have to be paid by the NGO itself. It is important that NMA
uses its own mechanic or assign a mechanic who has been checked and accepted by
the NMA Chief Mechanic.
The NMA Chief mechanic will together with the
NMA coordinator and Chief Accountant is responsible for keeping the NMA spare
parts store in Malambo up to date.
Approved NMA fixed fee from each project (based on capacity of the mill and the grinder – i.e., capacity to
Internal Mid-Term Evaluation of the Results of the „NMA Institution
Objectives of the Project:
1). Generate maximum benefits from maize mill
operations for community
2). Reach sustainability
of operation for the maize mills under the NMA service system.
3). Operate efficient technical and financial
business administration in the management of NMA.
Status of implementation of the objectives:
None of the NMA capacity building project
objectives was not achieved by the time of this consultancy mission. Unless
there will be a dramatic increase of own self-motivation/commitment on the part
of each NGO leaders and the leaders of NMA, these objectives will not be
achieved by the end of the project. Lack of commitment exemplified by lack of
appropriate action at the time of need seems
to be the major reason for delay in the process of implementing the project and
achieving objectives. Another issue is why there is insufficient commitment. The
potential answer is complicated and points to a number of reasons: (a) lack of
technical knowledge and experience in running NGO and performing its technical/accountancy
activities, (b) lack of time on behalf of NGO leaders who perform these duties
as volunteers, while having to sustain families – i.e., having to work for
money, (c) objective local socio-economic and ecological problems which
constrain activities of network-type of organizations like NMA, i.e., physical
distance between projects and NGO headquarter, as well as between NGOs
themselves, (d) lack of tradition for cooperation between modern type NGOs.
Although objectives are still far from being
achieved but a number of secondary arguments and developments should be taken
into account to have the full picture of positive and negative experiences of
the UCA project:
1) 16 key NGO leaders from four organizations
forming NMA are fully aware of the shortcomings of their performance – as it
was openly discussed during the Bujora „NMA management workshop”. Above
issues were discussed in details between each other. Through this fact we were
able to increase general consciousness of the NGO leaders, who are otherwise the
elite of modern, highly educated
Maasai leaders in the Ngorongoro District. They are the future of the District.
In short future they may assume key leadership positions in the local and
regional government in the District. Long discussions and careful building of
consciousness of ethics of civil
service or voluntary work, with modern, but simple management principles is an
important contribution to the success of Maasai survival in the Ngorongoro
District. This project gives the forum for constructive dialogue between UCA and
Maasai NGOs forming NMA, and between the Maasai NGOs themselves.
1) Generate maximum benefits from maize mill
operations for community
This objective by the time of consultancy
mission was not achieved. In none
of the NGOs nor projects, with one exception for Malambo (SADA), the net profit
was not calculated and divided according to NMA agreements. In Malambo, though,
the net profit after deduction of NMA
share was distributed to local community as a series of loans to poor people,
bus has never been returned (people died, are sick, fled away in fear of Somali
Reach sustainability of operation for the maize mills under the NMA service
The experience of all 11
NMA Maize Mill projects was that a proper technical service would have
significantly reduced technical problems they have experienced. Therefore they
have approved a concept of joint
NMA technical services, performed on a quarterly basis by SADA technician,
on the NMA contract, free of charge from the side of individual projects (except
for accommodation). They have pre-paid this service through NMA member fees. If
during the regular check-up technician finds symptoms of major technical problem
and major spare parts would be needed, the total costs would be covered by the
project. It is yet to be verified how this service works in practice, as it has
only been decided during the General Assembly in Bujora.
3). Operate efficient technical and financial
business administration in the management of NMA.
So far, this objective is far from being
implemented. The basis accounting and reporting standards and procedures were
agreed already in December 1996,
and never implemented, except for good work of NMA Treasurer, Joseph Burra, who
run the NMA accounts properly but did not receive any membership fees except for
Malambo and Mdito mills.
important for assessment of the value of the seminar/project:
Throughout the six days discussions in Bujora,
and through the practical implementation of the project, leaders of
four NGOs were exposed to:
- - discussion on the role of voluntary work in NGOs
- discussion on the good business rules for paying
per-diem/allowances for elected officials
- thorough discussion regarding good business
practice in NGO leadership responsibility, including financial responsibility
and reporting requirements
- All the 16 NGO leaders are professionally much
better prepared to conduct and account for activities and they are technically
better prepared to play in future a role of
elected local government/community or NGO leaders.