TNA of FATA Zakat Functionariespdf.usaid.gov/pdf_docs/PA00KHK1.pdfTNA of FATA Zakat Functionaries ....

TNA of FATA Zakat Functionaries

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FATA INSTITUTIONAL STRENTGHENING PROJECT

TRAINING NEED ASSESSMENT OF FATA ZAKAT FUNCTIONARIES

AUGUST 2012

Prepared by Abacus Consulting under Contract # AID-391-C-11-00003

The FATA Institutional Strengthening Project (FISP) is made possible by the support of the American people through the United States Agency for International Development (USAID). The FISP is being implemented through Abacus Consulting.

DISCLAIMER: The authors’ views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government.

http://www.usaid.gov/pk/


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Document Information:

Document Review Information:

Revision History:

Category Information Client ZAKAT & USHR UNIT OF SOCIAL SECTOR DEPARTMENT. Project CAPACITY BUILDING OF ZAKAT & USHR FUNCTIONARIES Document TRAINING NEED ASSESSMENT REPORT Document Version 1.0 Author(s) NAZAR NAQVI (STTA) Approver(s) ZAKAT & USHR UNIT OF SOCIAL SECTOR DEPARTMENT. Issue Date Document Location PESHAWAR, PAKISTAN

Distribution 1. ZAKAT & USHR UNIT OF SOCIAL SECTOR DEPARTMENT 2. USAID 3. ABACUS CONSULTING.

Review Date Reviewer Name Version

Name Date Reason for Changes Version

TRAINING NEEDS ASSESSMENT OF FATA ZAKAT

FUNCTIONARIES


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Abbreviations

Document Conventions

Pease refer to the abbreviations section at the start of this document for detailed description of any

abbreviation used in this document. This is a technical document that has been authored in laymen

terms, as it targets various levels of stakeholders and users. This document is outlined in as sequential

manner such that the aforementioned sections should precisely relate to the following sections within the

document.

There are several practices used throughout this document, listed as following:

1. High Priority items are marked in bold letters with a bigger font size (16pt) and color “blue”

2. Sub items are marked in bold letters with font size (14pt) and color “blue”

3. Texts are marked in normal letters with font size (11pt) and color “black”.

Term Description TNA Training Need Assessment HRD Human Resource Development ZC Zakat Council AZC Agency Zakat Committee LZC Local Zakat Committee


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Contents

1. Executive Summary ............................................................................................................ 5

2. Purpose of the Training Needs Assessment ....................................................................... 7

3. Methodology ....................................................................................................................... 7

3.1 Data Collection Instrument ........................................................................................... 8

3.2 Areas of TNA ............................................................................................................... 8

4. Findings of TNA: ................................................................................................................. 9

4.1 Gap Analysis: ............................................................................................................... 9

4.2 Prioritization of areas for training consideration: ..........................................................10

4.3 Learning Style Inventory: ............................................................................................12

5. Conclusions and recommendations ...................................................................................13

6. Appendices ........................................................................................................................14

Training Need Assessment (TNA) Toolkit .................................................................................15


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1. Executive Summary This document covers the Training Need Assessment (TNA) of FATA Zakat Functionaries. TNA

aimed to identify training needs and to establish training priorities and develop a plan for the

capacity building. A toolkit was designed for the purpose and individual interviews were

conducted on a structured questionnaire which covered functionaries of FATA Secretariat,

Agency Zakat Committees and Local Zakat Committee. The areas covered through TNA

included Zakat System, Formation & Functions of FATA Zakat Council, Agency Zakat

Committee and Local Zakat Committee, Zakat Funds Management, Accounting Procedures,

Internal Audit and External Audit.

The TNA toolkit covered the existing responsibilities, relevance of knowledge areas with their

role, competence level, training relevance, training level, prioritized areas of training and training

delivery options to address the Learning Style Inventory.

The first priority identified by respondents for training consideration on different areas is

displayed in the given graph:

70% 70% 70% 70% 60% 60% 60%

50% 50% 50% 50% 50% 50% 50% 40% 40%

30%

0%10%20%30%40%50%60%70%80%


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Findings of TNA have revealed gaps in the competence level in particular areas of respondents.

Some pertinent and interesting findings of TNA are given below:

• Sixty percent (60%) respondents rated their competence level to be poor/ very poor

about functions of internal audit. 50% respondents rated their competence level to be

poor/very poor about external audit.

• Seventy percent (70%) respondents prioritized the areas of internal audit, Zakat funds

management, Accounting Procedures as their first priority.

• Ninety percent (90%) respondents expressed that FATA Zakat & Ushr Unit needs to

have Human Resource Development (HRD)/ Training and Development Strategy.

• Sixty percent (60%) respondents did not get any training pertaining to Zakat previously.

• Hundred percent (100%) respondents were of the opinion that contract employees

should have the same training opportunities as regular employees.

• Eighty percent (80%) respondents were of the opinion that group exercises are very

useful for training delivery option.

The findings of TNA have provided guideline and roadmap to develop training material and

devise appropriate training strategy to address the gaps in existing competency level.

The summary findings of TNA have been narrated in terms of percentages and elaborated

through charts to give a better display for understanding. The conclusions and

recommendations have been made part of the report for next phases of the assignment and

planning for future course of action to build capacity of FATA Zakat functionaries.


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2. Background of the Training Needs Assessment During meetings with the Social Sector Department, the need for capacity building of Zakat and

Ushr functionaries was realized and support from FATA Institutional Strengthening Project was

agreed. The project is funded by USAID and implemented by Abacus Consulting. Training

Need Assessment (TNA) of FATA Zakat functionaries has been carried out to find out the gaps

to be covered in the training manual. TNA is the first step in the development of simplified

procedures for the capacity building of FATA Zakat functionaries. The next phase of the

assignment includes capacity building of FATA Zakat functionaries so that they are able to

perform their duties in more efficient and effective manner.

The purpose of a training needs assessment is to identify performance requirements and the

knowledge, skills, and abilities needed by an organization's human resources to achieve the

requirements. An effective training needs assessment helps direct resources to the areas of

greatest demand. The assessment addresses resources needed to fulfill organizational mission,

improve productivity, and provide quality services. Training need assessment is the process of

identifying the "gap" between performance required and current performance. When a

difference exists, efforts are made to bridge these gaps through capacity building initiative.

FATA Zakat & Ushr Unit of Social Sector Department is committed to strengthening the

technical skills, work capacities and resources of its functionaries. It is taking major steps to

establish effective Human Resource Development (HRD) functions, capabilities and facilities.

This Training Needs Assessment (TNA) exercise aimed objectively to identify training needs

and to establish training priorities and develop plan for training and capacity building. The

information gathered will be used to ensure that all staff are offered the training required to

provide a basis for the development of confidence and competence in their field of operation.

3. Methodology A toolkit was designed to assess the existing capacities and find out where there are gaps in the

existing knowledge and skills. Individual interviews were conducted through a structured

questionnaire to understand the existing responsibilities, relevance of knowledge and skill areas

with their role, their competence level, training relevance, training level and training

prioritization. The learning style inventory was also taken care of from the FATA Zakat

functionaries. Although number of sample size was small (10: 9 male & 1 female), it covered


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the following levels of functionaries that represent FATA Zakat & Ushr Unit, Agency Zakat

Committees and Local Zakat Committee:

Deputy Secretary Audit Officer (Internal) Section Officer Admin Officer Agency Zakat Officers Chairman, Local Zakat Committee 3.1 Data Collection Instrument

A structured questionnaire was developed and used to collect the data from selected number of

functionaries. The questionnaire covered the following areas:

• Role analysis • Rating of knowledge on subject/topics • Relevance of subject/ topics to their job • Competence level • Training relevance • Training level • Prioritization of Training topics • Previous training experience • Appropriateness of training delivery options

3.2 Areas of TNA

The following areas were covered in the TNA:

1. Zakat System • Islamic concept of Zakat • Zakat concept in Constitution of Pakistan • Constitutional coverage • Rules/ regulations pertaining to Zakat

2. Formation & Functions of FATA Zakat Council, Agency Zakat Committee and Local Zakat Committees

• Formation • Collection of Zakat • Zakat Funds • Head wise usage of Zakat Funds • Rates of scholarship for general education • Classification of Deeni Madaras and rates of scholarships

3. Zakat Funds Management • Receipt of Zakat Funds


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• Disbursements 4. Accounting Procedures

• Accounting procedures • Maintenance of cash book/ daily book • Reconciliation with bank accounts • Funds utilization reports

5. Internal Audit • Functions • Reporting requirements

6. External Audit • Functions • Scope of audit • Documents to be audited • Considerations to avoid audit observations

4. Findings of TNA: 4.1 Gap Analysis:

The respondents were asked to assess relevance of certain knowledge and skill areas and their

competence level. There were 5 options to rate the competency level: excellent, good,

satisfactory, poor, very poor. In the gap analysis, we have highlighted the response on

competency level as poor and very poor. It is worth mentioning that there is lot of room for

improvement in competency level for those respondents who rated them at satisfactory level. A

summary of gap analysis is given below:

• 60% respondents rated their competence level to be poor/very poor about functions of internal audit.

• 50% respondents said that their competence level is poor/very poor about documents to be audited by external audit.

• 40% respondents indicated that their understanding was poor about Zakat collection system.

• 40% respondents said that their competence level was poor/very poor about reporting requirements of internal audit.

• 40% respondents rated their competence level to be poor/very poor about considerations to avoid external audit observations.


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• 30% respondents rated their competence level to be poor/very poor about functions and scope of external audit.

• 30% respondents were of the opinion that their competence level was poor about disbursement of Zakat funds, head wise usage of Zakat funds and scholarship rates for general education.

• 30% respondents rated their competence level poor/very poor about accounting procedures.

• 20% respondents said that their competence level was poor about classification of deeni madaras and scholarship rates and 10% respondents rated their competence level as very poor.

• 20% respondents responded that their competence level was poor/very poor about receipt of Zakat funds system.

• 20% respondents were of the opinion that their competence level was poor/very poor about maintenance of cash book, bank reconciliation and funds utilization reports. The gap analysis of competence level of respondents about different topics is displayed in the given graph:

4.2 Prioritization of areas for training consideration:

A summary of respondents about prioritization of different areas pertaining to Zakat is presented below:

60% 50%

40% 40% 40% 30% 30% 30%

20% 20% 20%

0%10%20%30%40%50%60%70%


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• 70% respondents prioritized the areas of functions and reporting requirements of internal audit, Disbursement of Zakat funds, maintenance of cash book and Zakat Rules and regulations as their first priority for training consideration.

• 60% respondents prioritized the areas of documents to be audited, rates for scholarship for general education and classification of deeni madaras and rates of scholarships and accounting procedures as their first priority for training consideration.

• 50% respondents prioritized the areas of Formation of Zakat Council (ZC), Agency Zakat Committee (AZC) and Local Zakat Committee (LZC), Islamic concept of Zakat, head wise usage of Zakat funds, receipt and disbursement of Zakat funds, funds utilization reports, functions and scope of external audit and considerations to avoid audit observations as their first priority for training consideration.

• 40% respondents prioritized the topics of Zakat funds and bank reconciliations as their first priority for training consideration.

• 30% respondents prioritized the subject of Zakat Collection as their priority for training consideration.

The summary of first priority for training consideration of different topics is portrayed in the following graph:

70% 70% 70% 70% 60% 60% 60%

50% 50% 50% 50% 50% 50% 50% 40% 40%

30%

0%10%20%30%40%50%60%70%80%


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4.3 Learning Style Inventory:

A summary of learning style inventory based on the responses of respondents is given below:

• 90% respondents expressed that FATA Zakat & Ushr Department needs to have Human

Resource Development (HRD) /Training and Development Strategy and training plan for

building capacities (Knowledge Skills and attitude) of its staff.

• 90%, 100% and 60% respondents indicated that knowledge related, skills related and

attitude related activities will help to develop employees professional capacity

respectively.

• 52%, 34.5 % and 13.5% respondents expressed that knowledge related, skills related

and attitude related activities will help to develop employees’ professional capacity

respectively.

• 100% respondents were of the opinion that contract employees should have the same

training opportunities as regular employees

• 60% respondents did not get any training on Zakat previously.

• All respondents were asked to select some words that they would use to describe

training experience. 80% respondents chose word relevant, 70% interesting and

motivating, 50% engaging and 30% clear.

About appropriateness of training delivery options, the options of respondents are presented in

the given table:

S.# Training delivery option Very Useful Moderately useful

Not useful

1 Demonstration 40% 60% 0% 2 Coaching 70% 30% 0% 3 Mentoring 50% 30% 20% 4 Job rotation/planned exp. 22% 45% 33% 5 Lecture 22% 67% 11% 6 Workshop 60% 40% 0% 7 Group Exercises 80% 20% 0% 8 Case Studies 11% 78% 11% 9 Outdoor Learning 56% 33% 11%


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5. Conclusions and Recommendations The Training Need Assessment has identified gaps in competency level of respondents, training

requirements and learning style inventory which will be used as guideline in development of

simplified procedures for the capacity building of FATA Zakat functionaries. The more

emphasis will be given to the topics identified by the respondents like internal audit,

disbursement of Zakat funds, maintenance of cash book and Zakat rules and regulations.

TNA has also revealed prioritization of training areas for consideration as priority 1, priority 2

and priority 3. The majority (70%) of respondents identified internal audit, Zakat funds

management and Accounting Procedures as their priority 1 for training consideration. Similarly,

60% respondents identified external audit as their priority 1 for training consideration.

Through Learning Style Inventory, TNA has helped to understand the training delivery options

as 80% respondents rated Group Exercises and 70% respondents rated coaching as very

useful training delivery option. This analysis will help us in designing the training material/

simplified procedures for the capacity building of FATA Zakat Functionaries. Ninety percent

(90%) respondents were of the opinion that FATA Zakat & Ushr Unit needs to have Human

Resource Development (HRD)/Training and Development Strategy and training plan for building

capacities of its staff. Hundred percent (100%) respondents opined that contract employees

should have the same training opportunities as regular employees.

The training methodology will be made participatory and include group work. It will be made

simplified, relevant, interesting, motivating and engaging as per feedback of the respondents.

During 2nd phase of the assignment, training delivery will be made interactive and master

trainers will be identified and selected for imparting training to Chairmen Local Zakat

Committees. On the basis of feedback from respondents and our observation during interaction

with staff members, the following recommendations are made for consideration:

• FATA Zakat & Ushr Unit may develop HRD/ Training and Development Strategy and

Training Plans to regularly enhance the knowledge and skills of staff members.

• The contract employees may be provided training opportunity like regular staff members.

• The master trainers trained during 2nd phase of the assignment may be used for

refresher courses of employees and orientation sessions for new inductees in FATA

Zakat & Ushr Unit.


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6. Appendices

TNA Toolkit


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TRAINING NEEDS ASSESSMENT (TNA) TOOLKIT

PURPOSE FATA Zakat & Ushr Unit, Social Sector Department is committed to strengthening the technical skills, work capacities and resources of its functionaries. It is taking major steps to establish effective Human Resource Development (HRD) functions, capabilities and facilities. This Training Needs Assessment (TNA) exercise aims objectively to identify training needs and to establish training priorities and develop plan for training and capacity building. This toolkit has been designed systematically to assess the existing capacities and find out where there are gaps in the existing knowledge and skills. The information gathered will be used to ensure that all staff are offered the training required to provide a basis for the development of confidence and competence in their field of operation.

SECTION A: ROLE ANALYSIS

Department: Sub Department:

Full Name:

Date of Birth (D.O.B.): DD MM YYYY Gender (Tick one): Male Female

Current Designation: Employment Status (Tick one):

Regular Contract Deputation

Current BS:

ROLE ANALYSIS

Kindly tick (√) in the appropriate box.

Rating scale: 4= Most Important 3 = Important 2 = Somewhat Important 1 = Least Important

Sr. No.

Principal duties and responsibilities Ranking according to importance

Most Important Important Somewhat Important

Least Important

1 4 3 2 1

2 4 3 2 1

3 4 3 2 1

4 4 3 2 1

5 4 3 2 1

6 4 3 2 1

7 4 3 2 1


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SECTION B: GAP ANALYSIS

Rate the relevance and competence of current knowledge and skills required to perform the above task. Kindly tick (√) in the appropriate box. Rating Scale for 1 – 2 1. First assign relevance of ‘Knowledge and Skills to your job ranging from High to Not Applicable (High =

H, Medium = M, Low = L and Not Applicable = NA). 2. Second rate your competence level ‘1-5’ (1 = Very Poor, 2 = Poor, 3 = Satisfactory, 4 = Good and 5 =

Excellent) against Knowledge and Skill. If 3 or less, consider how you could develop this further

Sr. No KSA Area (1) Relevance to your job

(2) How would you rate you competence?

High Medium Low NA Excellent Good Satisfactory

Poor Very Poor

B1 KNOWLEDGE - How would you rate your level of knowledge in the followings

1.0 ZAKAT SYSTEM 1.1 Islamic concept of Zakat System as per Holy Quran & Sunnah H M L NA 5 4 3 2 1 1.2 Zakat concept in Constitution of Pakistan H M L NA 5 4 3 2 1 1.3 Rules & regulations pertaining to Zakat H M L NA 5 4 3 2 1 2.0 FORMATION & FUNCTIONS OF FATA ZAKAT COUNCIL,

AGENCY ZAKAT COMMITTEE & LOCAL ZAKAT COMMITTEE

2.1 Formation of Zakat Council, Agency Zakat/Local Zakat Committees H M L NA 5 4 3 2 1

2.2 Collection of Zakat H M L NA 5 4 3 2 1 2.3 Zakat Funds H M L NA 5 4 3 2 1 2.4 Disbursement of Zakat funds H M L NA 5 4 3 2 1 2.5 Head wise usage of Zakat funds H M L NA 5 4 3 2 1 2.6 Rates of scholarship for general education from Zakat funds H M L NA 5 4 3 2 1 2.7 Classification of Deeni Madaras and rates of scholarship H M L NA 5 4 3 2 1 3.0 ZAKAT FUNDS MANAGEMENT 3.1 Receipt of Zakat Funds H M L NA 5 4 3 2 1 3.2 Disbursements from Zakat Funds H M L NA 5 4 3 2 1 4.0 ACCOUNTING PROCEDURES 4.1 Accounting procedures approved by FATA Zakat Council in 2009 H M L NA 5 4 3 2 1 4.2 Maintenance of cash book/ day book H M L NA 5 4 3 2 1 4.3 Reconciliation with bank account H M L NA 5 4 3 2 1 4.4 Funds utilization reports H M L NA 5 4 3 2 1 5.0 INTERNAL AUDIT 5.1 Functions of internal audit H M L NA 5 4 3 2 1

5.2 Reporting requirements for internal audit H M L NA 5 4 3 2 1

6.0 EXTERNAL AUDIT 6.1 Functions of external audit H M L NA 5 4 3 2 1

6.2 Scope of external audit H M L NA 5 4 3 2 1

6.3 Documents to be audited H M L NA 5 4 3 2 1

6.4 Considerations to avoid audit observations H M L NA 5 4 3 2 1


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ECTION C: TRAINING REQUIREMENT In order to fill the gap in current competence level and meet future needs, list of trainings have been identified. Pleases tick (√) the appropriate box in all the aspects 1. First assign training relevance level to your work/job ranging from High to Self learning (High = H, Medium =

M, Low = L, Not Applicable = NA and Self = S). 2. Second assign training level ‘1-3’ (1= Basic, 2= Intermediate, 3= Advanced) to the identified trainings 3. Third prioritise trainings (15 maximum) you have identified from P1 – P3 (Priority 1 = P1, Priority 2 = P2,

Priority 3 = P3). The prioritisation will help to develop training plan

Sr. No Training Title Training Relevance Training Level Training Prioritisation

High Medium Low NA Self Basic Intermediate Advanced P1 P2 P3 1.0 ZAKAT SYSTEM 1.1 Islamic concept of Zakat System as per Holy Quran &

Sunnah H M L NA S 1 2 3 P1 P2 P3

1.2 Zakat concept in Constitution of Pakistan H M L NA S 1 2 3 P1 P2 P3

1.3 Rules & regulations pertaining to Zakat H M L NA S 1 2 3 P1 P2 P3

2.0 FORMATION & FUNCTIONS OF FATA ZAKAT COUNCIL, AGENCY ZAKAT COMMITTEE & LOCAL ZAKAT COMMITTEE

H M L NA S

1 2 3 P1 P2 P3

2.1 Formation of Zakat Council, Agency Zakat/Local Zakat Committees H M L NA

S 1 2 3 P1 P2 P3

2.2 Collection of Zakat H M L NA S 1 2 3 P1 P2 P3

2.3 Zakat Funds H M L NA S 1 2 3 P1 P2 P3

2.4 Disbursement of Zakat funds H M L NA S 1 2 3 P1 P2 P3

2.5 Head wise usage of Zakat funds H M L NA S 1 2 3 P1 P2 P3

2.6 Rates of scholarship for general education from Zakat funds H M L NA

S 1 2 3 P1 P2 P3

2.7 Classification of Deeni Madaras and rates of scholarship H M L NA S 1 2 3 P1 P2 P3

3.0 ZAKAT FUNDS MANAGEMENT 3.1 Receipt of Zakat Funds H M L NA S 1 2 3 P1 P2 P3

3.2 Disbursements from Zakat Funds H M L NA S 1 2 3 P1 P2 P3

3.3 H M L NA S 1 2 3 P1 P2 P3

4.0 ACCOUNTING PROCEDURES 4.1 Accounting procedures approved by FATA Zakat

Council in 2009 H M L NA S 1 2 3 P1 P2 P3

4.2 Maintenance of cash book/ day book H M L NA S 1 2 3 P1 P2 P3

4.3 Reconciliation with bank account H M L NA S 1 2 3 P1 P2 P3

4.4 Funds utilization reports H M L NA S 1 2 3 P1 P2 P3

5.0 INTERNAL AUDIT 5.1 Functions of internal audit H M L NA S 1 2 3 P1 P2 P3

5.2 Reporting requirements for internal audit H M L NA S 1 2 3 P1 P2 P3

6.0 EXTERNAL AUDIT 6.1 Functions of external audit H M L NA S 1 2 3 P1 P2 P3

6.2 Scope of external audit H M L NA S 1 2 3 P1 P2 P3

6.3 Documents to be audited H M L NA S 1 2 3 P1 P2 P3

6.4 Considerations to avoid audit observations H M L NA S 1 2 3 P1 P2 P3


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SECTION D: LEARNING STYLE INVENTORY 1.0 Do you think the FATA Zakat & Ushr Department needs to have a Human Resource

Development (HRD) /Training and Development Strategy and training plan for building capacities (Knowledge Skills and attitude) of its staff?

Yes

No

2.0 If yes what kind of activities will help to develop employees professional capacity a) Knowledge related Yes No b) Skill related Yes No c) Attitude Yes No

3.0 What should be the relative focus between the knowledge, skill and attitude component of Human

Resource Development (HRD) / Training and Development Strategy? Indicate in % age out of 100 a) Knowledge related b) Skill related c) Attitude

100%

4.0 Do you think that contract employees should have the same training opportunities as regular employees?

Yes No Unsure

5.0 Have you attended any training course? If yes, please provide brief information (training organisation, training subject, duration and training experience). Choose some words mentioned below to describe your training experience.

Sr. No

Training Title Training Provider Duration Training Experience

1

2

Select some words that you would use to describe training experience. Interesting Clear Slow Relevant Professional Recommended Fast Engaging Challenging Worrying Motivating Appropriate Adequate Confusing Comfortable

6.0 Please evaluate the appropriateness of the following training delivery options (Consider work related factors like timings, locations etc.)

Sr. No

Training Delivery Option Induction Regular Trainings Very

Useful Moderately Useful Not Useful Very Useful Moderately Useful Not Useful

1.0 On- the-job techniques

1.1 Demonstration

1.2 Coaching

1.3 Mentoring

1.4 Job Rotation/Planned Experience

2.0 Off-the-job techniques

2.1 Lecture

2.2 Workshops

2.3 Group Exercises

2.4 Case Study

2.6 Outdoor Learning

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