Training Course Report. Bangladesh Enterprise Institute

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1 PROGATI Promoting governance, accountability, transparency and integrity Tel: Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Course Report Submitted: 28 th March 2012 Bangladesh Enterprise Institute Implementing Strong Internal Audit Procedures for the officials of the Audit Cell of the Local Government Division, M/O of LGRD and Cooperatives Venue: Conference Room of the Department of Public Health Engineering (DPHE), Kakrail, Dhaka. Date: March 2012 Objectives of the Training Course: (i) To create awareness among the officials of the Audit Cell about the meaning, role and practice of Internal Audit (I/A) (ii)to identify the weaknesses of the financial management prevailing in the local government division and suggest measures to the trainees about how these can be effectively overcome by adopting strong I/A procedures. (iii) To recommend ways and means ensuring dynamic financial management in the LG division following a modern, developed and user-friendly I/A. (iv) To conduct technical sessions/group discussion by harmonizing the theoretical and practical knowledge as far as I/A is concerned. 1. Lead Trainer or Facilitator: Md. Shahjahan, Senior Consultant, BEI Achievement and Observations: 1. The inaugural session of the training program was graced by the presence of the Secretary, Local Government division Mr. Abu Alam Md. Shahid Khan. He emphasized on the need of such training program focusing on the following issues: (a) Prevalence of huge backlog of Audit Objections stand in the way of smooth running of the financial management in the ministry; this training will help building capacity among the audit officials of the ministry. (b)the gap between external auditor(c&ag) and the ministry audit officials will be minimized through this training ensuring the proper implementation of the recommendations of the Public Accounts Committee (PAC) as far as backlog of audit objection is concerned. Bangladesh Enterprise Institute, Implementing Strong Internal Audit Procedures for LGRD Ministry Training Program, Training Course Report

2 The Secretary also inquired if the evaluation of the trainees will be made (To be done subsequently). 2. The Internal Control Manual, an authentic guide that has been issued by the Ministry of Finance, has remained largely unattended and unheeded by the audit officials of the ministry. Its importance and guidance with a view to conducting I/A were elaborately discussed in the whole training period by almost all the presenters. 3. The trainees/officials were apprised of the fact that their sole responsibility was not settling audit objections raised by the C&AG. Rather, it was a basic requirement that I/A acts as an aid to the Principal Accounting Officer (PAO) in running the financial management. The terms of reference of the I/A cells were discussed in the light of the above-mentioned manual. 4. Through group discussions the trainees could exchange their views and experiences and come up with their suggestions and demands. 5. The presence of the former C&AG throughout the three-day training period was a plus point for all concerned. The fact that the trainees as well as the presenters could share their experiences with him gave the training a more meaningful and concrete shape. General Recommendations: 1. Training of this kind should be arranged for other officials of the ministry. LG division should formulate a policy outlining I/A set-up in the ministry and its subordinate offices. Based on such a policy, an I/A structure should be formed at different levels to conduct such audit. 2. A large majority of the participants were of the opinion that this important training program should be rolled out to grass root levels (field-levels) since a huge part of govt, funds are spent there e.g. Union Parishads, Upazilla Parishads and Zilla Parishads. Therefore, extension of this program to Union/Upazila/Zila Parishads is strongly recommended. 3. During question-answer sessions it was revealed that almost all trainees were eager to know more about Procurement Rules 2006 (PPR). Therefore, a separate training program can be undertaken on PPR and its audit implications. 4. To acquire more robust financial management, this program should also include issues like budgetary control accounting mechanism etc. 2. Second Facilitator or Presenter (if any): None Bangladesh Enterprise Institute, Implementing Strong Internal Audit Procedures for LGRD Ministry Training Program, Training Course Report - 2 -

3 3. Monitoring Officer/Observer (if any) Jamil Osman, Project Manager Achievements and Observations: 1. The organizers of this training program were successful in motivating the Secretary, Ministry of LGRDC to take a great deal of interests in this program. In his inaugural speech he declared that so long audit, especially internal audit, has been a neglected subject for the Ministry officials but this time the Ministry would seriously look into the performances of the participants and rewards in terms of promotion, posting and foreign training would be given to those candidates who would perform better in this training program. This announcement of incentives from the Secretary generated enough enthusiasm and competitive attitude among the trainees to make the three-day training program a success. 2. The trainees actively participated in this training course and raised several pertinent questions. One of the major concerns of the participants was how to utilize the knowledge and skills learnt through training in the discharge of their duties and responsibilities. They expressed their eagerness to learn the internal audit aspects of procurement law, expenditure flow chart, accountability and budgetary mechanisms at national, divisional and subdivisional levels and how to ensure transparency and accountability in its proper perspective at the grass-roots of the LGRD administrative units. 3. The participants learnt new ideas and new techniques of internal audit and internal control. They learnt that internal audit and internal control functions could bring a major change in the financial management of the Ministry. These could prevent fraudulent practices and safeguard public money in a most effective and efficient manner. The PROGATI visions of good governance in terms of transparency, accountability and integrity were successfully communicated to the participants through this training program. General Recommendations: The idea behind this training program is to prepare the Ministry Audit Cells to perform internal audit and internal control functions in an effective and efficient manner by focusing on areas of known weaknesses. Ministry officials are not accustomed to management audit. Even Ministers/Secretaries are not keen to go through the management reports submitted by the Chief Accounts Officer (CAO) of the Ministry. As a result, internal audit and internal control functions, which are so vital to bring discipline in the financial affairs of the Ministry, suffer day after day and the top executives do not have time to bother for the management audit report nor they initiate appropriate actions based on such report. This lackadaisical attitude can only be changed by imparting training to the concerned officials of the Ministry. For the sake of continuity and sustainability of such training programs, the OCAG may be requested to take the initiative of writing a letter to all concerned Secretaries to make a separate budget provision for such training programs and take up at least two courses per year and train up their officials in internal audit and internal control management. Bangladesh Enterprise Institute, Implementing Strong Internal Audit Procedures for LGRD Ministry Training Program, Training Course Report - 3 -

4 4. Course Evaluation Form Summary Training Event Evaluation forms were distributed to all 17 (seventeen) participants. They were asked to circle their evaluation on each of the (eighteen) questions asked. The following summary regarding the evaluation of the trainees can be drawn on the basis that the trainees were satisfied/agreed upon if they circled 3 or 4. (1) 94% of the participants thought the training was relevant and appropriate. (2) 95% of the trainees agreed that the training objectives were achieved. (3) 83% of the trainees agreed that the training topics were relevant to their work. (4) 94% of the participants thought that they gained new knowledge and skills. (5) 94% of the trainees agreed that they would be able to use new knowledge and skills in their daily work. (6) 82% of the participants thought the knowledge and skills gained would be helpful in their work. (7) 94% of them thought that resource persons were prepared and knowledgeable. (8) 94% of them thought that the resource person s presentation skills were good. (9) 94% of the trainees agreed that the presentation method were appropriate which helped them to learn. (10) 94% of them agreed that the materials provided were appropriate and easy to understand. (11) 82% of the participants agreed that the time allocated for each topic was adequate to support learning and understanding. (12) 100% of the trainees thought that they had the opportunity to participate and ask questions. (13) 94% of them agreed that the classroom climate was free and without fear. (14) 94% of the trainees thought that the seating arrangements were comfortable and appropriate. (15) 82% of the participants agreed that the food and drinks served were delicious. (16) 94% participants agreed that in overall the venue was comfortable and suitable. (17) 100% participants thought that the training organization and overall program management were good. (18) 94% of them thought that they would like to participate in similar nature of training in future. Que SL Event Title: Implementing Strong Internal Audit Procedures for Officers of MLGRD Date: March 13-15, 2012 Disagree...Agree Range = 1 to 4 1 % 2 % 3 % 4 % Total % 1 0% 1 6% 5 29% 11 65% 100% 2 0% 0% 11 65% 6 35% 100% 3 0% 3 18% 10 59% 4 24% 100% 4 0% 1 6% 9 53% 7 41% 100% Bangladesh Enterprise Institute, Implementing Strong Internal Audit Procedures for LGRD Ministry Training Program, Training Course Report - 4 -

5 5 0% 1 6% 7 41% 9 53% 100% 6 0% 3 18% 6 35% 8 47% 100% 7 0% 1 6% 5 29% 11 65% 100% 8 0% 1 6% 9 53% 7 41% 100% 9 0% 1 6% 11 65% 5 29% 100% 10 0% 1 6% 9 53% 7 41% 100% 11 0% 3 18% 8 47% 6 35% 100% 12 0% 0% 4 24% 13 76% 100% 13 0% 1 6% 3 18% 13 76% 100% 14 0% 1 6% 5 29% 11 65% 100% 15 0% 3 18% 7 41% 7 41% 100% 16 0% 1 6% 6 35% 10 59% 100% 17 0% 0% 4 24% 13 76% 100% 18 0% 1 6% 4 24% 12 71% 100% Comments: 1. PR 2: If resource persons from FAPAD & Works Audit were invited, it would be better for us to interact with them inline with the settlement of audit observations. 2. PR 3: Those who are involved in audit, their skills should improve through intensive training. 3. PR 4: Such type of training program can be extended at the upazilla level not for other personnel but also CAG personnel. Presence of Mr. Asif Ali enriched me with added knowledge. 4. PR 5: Some video clips could be incorporated. In addition, PPT slides could incorporate key words, so that the presentation could be lively. 5. PR 6: Presentation method and materials provided were not appropriate. It needs to be developed 6. PR 7: Power point slides could be more visible. 7. PR 8: Satisfactory. 8. PR 9: This training is very much suitable for the officials of the internal audit dept. The internal audit dept. should come under the CAG Office. 9. PR 10: Satisfactory. 10. PR 12: Training is necessary for upgradation of knowledge and strengthening the service also. 11. PR 13: Training is more valuable for a service holder to make him perfect. So, I would like to participate in more training like this in future. Bangladesh Enterprise Institute, Implementing Strong Internal Audit Procedures for LGRD Ministry Training Program, Training Course Report - 5 -

6 12. PR 16: Training on internal audit is more useful for the officials of departments like upazilla parishad, zilla parishad, paurashava, city corporation, etc., who are closely involved in financial and accounting matters. Officials like me are very much in need of training on PPR, Budgets, etc. This training became useful to me because, here I have learnt many things other than internal audit. 13. PR 17: We have to learn more on External Audit. Bangladesh Enterprise Institute, Implementing Strong Internal Audit Procedures for LGRD Ministry Training Program, Training Course Report - 6 -

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10 PROGATI Partner Organization Name: Bangladesh Enterprise Instiute Event Title: Training on Implementing Strong Internal Audit Procedures Batch Number: Event Start Date: March 13, 2012 Event End Date: March 15, 2012 Total Days: 03 Days Training Location (District) and Venue: Conference Room, PHED, Kakrail Dhaka Total Participants: 17 Total Male: 16 Total Female: 01 # Name Title Organization Division District Gender Instruction: (Mohammad = Md) (No full stop with initials: AKM Sayful NOT A.K.M. Sayful) Instruction: (no hyphen " "; no comma "," in titles) (Manager Admin Finance NOT Manager Admin Finance) Instruction: Full name, no abbreviations (Bangladesh Women's Chamber of Commerce NOT BWCCI) Engr Eheteshamul Russel Khan Executive Engineer, Monitoring Department of Public Health Engineering Mohammad Rafiqul Alam Executive Engineer Local Government Engineering Department Mohammad Nazmul Hasan Senior Assistant Engineer Local Government Chowdhury Engineering Department Nazma Khanom Local Government Assistant Engineer Engineering Department 5. Md Lutfor Rahman Khan Administrative Officer 6. SM Humayun Kabir Administrative Officer 7. Md Maruf Hasan Chief Audit Officer 8. Bahrul Islam Executive Engineer Local Government Division M/F Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka F Dhaka Dhaka M Local Government Division Dhaka Dhaka M Dhaka City Corporation - South Dhaka Water Supply & Sewerage Authority Dhaka Dhaka M Dhaka Dhaka M Contact no. 1

11 # Name Title Organization Division District Gender Instruction: (Mohammad = Md) (No full stop with initials: AKM Sayful NOT A.K.M. Sayful) Instruction: (no hyphen " "; no comma "," in titles) (Manager Admin Finance NOT Manager Admin Finance) 9. Md Atikur Rahman Executive Engineer 10. SM Anwar Sattar Executive Engineer 11. Md Iqbal Ahmed Executive Engineer 12. Mohd Kamruzzaman Senior Assistant Secretary 13. Md. Ali Akbar Senior Assistant Secretary 14. Md. Khalilur Rahman Senior Assistant Secretary Instruction: Full name, no abbreviations (Bangladesh Women's Chamber of Commerce NOT BWCCI) Dhaka Water Supply & Sewerage Authority Dhaka Water Supply & Sewerage Authority Dhaka Water Supply & Sewerage Authority Local Government Division Local Government Division Local Government Division 15. Md Jahangir Alam Deputy Secretary Local Government Division 16. Md. Moniruzzaman 17. Md. Nurul Islam Assistant Chief Engineer Executive Engineer Department of Public Health Engineering Dhaka Water Supply & Sewerage Authority M/F Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Dhaka Dhaka M Contact no

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60 PROGATI Promoting governance. accountability, transparency and integrity Tel: R Fax: Websitc: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong ~nternal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 20 12, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question 9 1. The training objectives were relevant and a$propriate Disagree... Agree 2. We achieved the training objectives 3. Topics were relevant to my work 4. I gained new knowledge and skills 5. 1 will use new knowledge and skills in my daily work 6. New knowledge and skills will help me be more effective in my work &7. Resource persons were prepared and knowledgeable on the subject matter 8. Resource persons presentation skills were good 9. Presentation methods were appropriate and helped me to learn 10. Materials provided were appropriate and easy to understand 1 1. Time allocated for each topic was adequate to support learning and understanding 12. I had opportunity to participate and ask questions to clarify my understanding -\ 13. Classroom climate was free and without fear-i felt I could ask questions and that mistakes were tolerated 14. Seating arrangement was comforlable and appropriate 15. Food and drink served were delicious 16. Overall, the venue was comfortable and suitable for this training

61 ,/ 17. Overall training organization and management were good d would like to participate in more trainings like this in the future d 19. [Space for additional questions] General Comments: Thank you for completing this evaluation form!

62 /, PROGATI Prmotlng governance. accwntablllty, transparency and lntegrlty Tel: Fax: Website: I-Iouse 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka.% Circle One Question Ic 1. The training objectives were relevant and appropriate Disagree Agree 2. We achieved the training objectives 3. Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work 7: Resource persons were prepared and knowledgeable on the.i 2 subject matter #- 8. Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding 12. I had opportunity to participate and ask questions to clarify my 1 2 understanding 13. Classroom climate was free and without fear-i felt I could ask fa questions and that mistakes were tolerated W 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training 1 2

63 17. Overall training organization and management were good I would like to participate in more trainings like this in the future I 19. [Space for additional questions] 1 General Comments: 13b Lt L Thank you for completing this evaluation form!

64 PROGATI Prcinoting governance. accountability, transparency and integrity Tel: t Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One 1- Question 9 The training objectives were relevant and appropriate Disagree Agree We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work Resource persons were prepared and knowledgeable on the subject matter Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding I had opportunity to participate and ask questions to clarify my understanding Classroom climate was free and without fear-i questions and that mistakes were tolerated felt I could ask Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

65 17. Overall training organization and management were good I would like to participate in more trainings like this in the hture [Space for additional questions]

66 PROGATI Promoting governance. accountability, transparenq and integrity Tel: Fax: Website: \nnv.dai.com House 54/A, Road 16, Block A, Ranani, Dhaka 1213 Rangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 20 12,,., Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question 9 1. The training objectives were relevant and appropriate Disagree Agree 2. We achieved the training objectives 3. Topics were relevant to my work 4. I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work ' 7. Resource persons were prepared and knowledgeable on the subject matter P C 8. Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding 12. I had opportunity to participate and ask questions to clarify my 1 2 understanding Classroom climate was free and without fear-i felt I could ask 1 2 * questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

67 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] ?<.< 23. General Comments: Thank you for completing this evaluation form!

68 PROGATI Promoting governance. accwntability, transparenw and integrity Te1: Fax: Website: w\nv.dai.com House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 2012,,<<. Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question 4 1. The training objectives were relevant and appropriate Disagree Agree 2. We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills 5. I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my 1 2 work 7. Resource persons were prepared and knowledgeable on the subject matter,-,- 8. Resource persons presentation skills were good 9. Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding 12. I had opportunity to participate and ask questions to clarify my 1 2 understanding 13. Classroom climate was free and without fear-i felt I could ask 1 2 * questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink sewed were delicious Overall, the venue was comfortable and suitable for this training

69 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: Thank you for completing this evaluation form!

70 / PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question C The training objectives were relevant and appropriate Disagree Agree We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work Resource persons were prepared and knowledgeable on the subject matter Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding I had opportunity to participate and ask questions to clarify my understanding Classroom climate was free and without fear-i questions and that mistakes were tolerated felt I could ask Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

71 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: -T&h+ L, dp6&k fsr a. W~Y- Thank you for completing this evaluation form!

72 PROGATI Promoting governancs. accountability, transparency and integrity DAI Tel: Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question 9 1. The training objectives were relevant and appropriate Disagree Agree We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work Resource persons were prepared and knowledgeable on the subject matter Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand 11. Time allocated for each topic was adequate to support learning and understanding I had opportunity to participate and ask questions to clarify my understanding 13. Classroom climate was free and without fear-i felt I could ask 1 questions and that mistakes were tolerated 2.@ Seating arrangement was comfortable and appropriate 15. Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

73 17. Overall training organization and management were good 18. I would like to participate in more trainings like this in the future [Space for additional questions] Thank you for completing this evaluation form!

74 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka Question Circle One Disagree Agree # 1. The training objectives were relevant and appropriate We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work 6. New knowledge and skills will help me be more effective in my work * 7. Resource persons were prepared and knowledgeable on the 1 2 subject matter, Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning 1 2 and understanding I had opportunity to participate and ask questions to clarify my 1 2 understanding 13. Classroom climate was fiee and without fear-i felt I could ask 1 2 * 3 0 questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink Sewed were delicious Overall, the venue was comfortable and suitable for this training 1 2 0

75 17. Overall training organization and management were good would like to participate in more trainings like this in the future [Space for additional questions] ri, General Comments: Thank you for completing this evaluation form!

76 2 PROGATI Promoting governance. accountability. transparency and integrity Tel: Fax: Websitc: \vww.di.com House 54/12. Road 16, Block A, Ranani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 2012, I% Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question.# 1. The training objectives were relevant and appropriate Disagree... Agree 2. We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work 7. Resource persons were prepared and knowledgeable on the subject matter /,- 8. Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand I 1. Time allocated for each topic was adequate to support learning and understanding 12. I had opportunity to participate and ask questions to clarify my understanding Classroom climate was free and without fear-i felt I could ask 1 questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

77 17. Overall training organization and management were good I would like to participate in more trainings like this in the fiture 1 2 (9 19. [Space for additional questions] General Comments: C/CM, Thank you for completing this evaluation form!

78 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Websire: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 2012,.a Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question Disagree... Agree # 1. The training objectives were relevant and appropriate We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my Q work ' 7. Resource persons were prepared and knowledgeable on the 1 2 subject matter,- 3 GI 8. Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning 1 and understanding I had opportunity to participate and ask questions to clarify my 1 2 understanding Classroom climate was free and without fear-i felt I could ask 1 questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

79 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: Thank you for completing this evaluation form!

80 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 20 12, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question Disagree... Agree 7' The training objectives were relevant and appropriate We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work Resource persons were prepared and knowledgeable on the subject matter Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding I had opportunity to participate and ask questions to clarify my understanding Classroom climate was fiee and without fear-i questions and that mistakes were tolerated felt I could ask Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

81 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: 5&, #&, Thank you for completing this evaluation form!

82 PROGATI Promoting governance, accountabili, transparency and integrity Tel: Fax: Website: House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing StrongInternal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question Ilc 1. The training objectives were relevant and appropriate Disagree Agree 2. We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills 5. I will use new knowledge and skills in my daily work 6. New knowledge and skills will help me be more effective in my work 7. Resource persons were prepared and knowledgeable on the subject matter / '- Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding I had opportunity to participate and ask questions to clarify my understanding Classroom climate was free and without fear-i questions and that mistakes were tolerated felt I could ask Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

83 7,/ 1' 17. Overall training organization and management were good I would like to participate in more trainings like this in the fbture / I 19. [Space for additional questions] General Comments: Thank you for completing this evaluation form!

84 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: \Vebsite: mv.d;u.com House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question Disagree... Agree # 1. The training objectives were relevant and appropriate (3 2. We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work 7. Resource persons were prepared and knowledgeable on the subject matter,- 8. Resource persons presentation skills were good 9. Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand 1 1. Time allocated for each topic was adequateto support learning 1 l a 3 4 and understanding I had opportunity to participate and ask questions to clarify my understanding 13. Classroom climate was free and without fear-i felt I could ask questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

85 // 17. Overall training organization and management were good I would like to participate in more trainings like this in the hture I [Space for additional questions] General Comments:,f'rrQL.&&dw prlcr;dc-2.no'r OCfP,&bJ Amd - nov~rrk.4-4.ju, AJ-Q Thank you for completing this evaluation form!

86 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Website: \wv.dai.com House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, 2012 Date of this Evaluation: 15 March, 201 2, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question # The training objectives were relevant and appropriate Disagree... Agree We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work Resource persons were prepared and knowledgeable on the subject matter Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate.to support learning and understanding I had opportunity to participate and ask questions to clarify my understanding Classroom climate was free and without fear-i questions and that mistakes were tolerated felt I could ask Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training

87 / 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: Thank you for completing this evaluation form! /

88 PROGATI Promoting governance, accountability, transparenw and integrity Tel: Fax: Website: House 54/A, Road 16, Block A, Ranani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka +'* Question Circle One Disagree... Agree.C 1. The training objectives were relevant and appropriate We achieved the training objectives Topics were relevant to my work 4. I gained new knowledge and skills 5. I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my 1 2 work 7: Resource persons were prepared and knowledgeable on the 1 2 subject matter, Resource persons presentation skills were good Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning 1 2 and understanding 12. I had opportunity to participate and ask questions to clarify my 1 2 understanding a Classroom climate was free and without fear-i felt I could ask questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate 15. Food and drink served were delicious 16. Overall, the venue was comfortable and suitable for this training a

89 I 17. Overall training organization and management were good 1 a 18. I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: S.L& ef +raining prog-711 r3m3i Je L e v e I -Her p ~ O n m e ' b&t.no+ A, 4LB" pe-rsa@nels,?+esmce g...d Y*' enul'c51 can a,= exknded at +he me f S%'4ded Thank you for completing this evaluation form!

90 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Website: \nmv.dai.com House 54/A, Road 16, Block A, Banani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. of Training: March, 2012 Date of this Evaluation: 15 March, 2012, Venue: Department of Public Health Engineering, Kakrail, Dhaka.LI.. Question Circle One Disagree Agree...d 1. The training objectives were relevant and appropriate We achieved the training objectives Topics were relevant to my work I gained new knowledge and skills I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my 1 2 work Resource persons were prepared and knowledgeable on the 1 2 subject matter 8. Resource persons presentation skills were good 1 / Presentation methods were appropriate and helped me to learn Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding 12. I had opportunity to participate and ask questions to clarify my understanding 13. Classroom climate was free and without fear-i felt I could ask 1 2. questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious Overall, the venue was comfortable and suitable for this training 1 2

91 i 17. Overall training organization and management were good I would like to participate in more trainings like this in the future [Space for additional questions] General Comments: %AXL%L &, a &.\.a \ve& tk & 0 SGu ah\j &wve %mql A-~*C Thank you for completing this evaluation form!

92 PROGATI Promoting governance. accountability, transparency and integrity Tel: Fax: Websitc: House 54/A, Road 16, Block A, Ranani, Dhaka 1213 Bangladesh Training Event Evaluation Form Training Event Title: Implementing Strong Internal Audit procedures for Local Government Division, Ministry of Local Government, Rural Development and Co-operatives. Date(s) of Training: March, Date of this valuation: 15 March, 20 12, Venue: Department of Public Health Engineering, Kakrail, Dhaka Circle One Question Disagree... Agree 9 1. The training objectives were relevant and qpropriate We achieved the training objectives Topics were relevant to my work 4. I gained new knowledge and skills 5. I will use new knowledge and skills in my daily work New knowledge and skills will help me be more effective in my work 7. Resource persons were prepared and knowledgeable on the 1 2 subject matter I 8. Resource persons presentation skills were good 1 Y #- 9. Presentation methods were appropriate and helped me to learn I 10. Materials provided were appropriate and easy to understand Time allocated for each topic was adequate to support learning and understanding had opportunity to participate and ask questions to clarify my 1 2 understanding Classroom climate was free and without fear-i felt I could ask 1 questions and that mistakes were tolerated 14. Seating arrangement was comfortable and appropriate Food and drink served were delicious ~ 16. Overall, the venue was comfortable and suitable for this training 1 2

93 17. Overall training organization and management were good I would like to participate in more trainings like this in the hture [Space for additional questions] General Comments: Thank you for completing this evaluation form! - \Mc y0t

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