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CENTRAL BOARD OF REVENUE

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					               INTERNSHIP REPORT ON

   HUMAN RESOURCE MANAGEMENT WING

      OF CENTRAL BOARD OF REVENUE,

                        ISLAMABAD


                        Submitted to



    The Department of Business Administration,

               Allama Iqbal Open University

                            Islamabad

PRESENTED BY

         MUHAMMAD MAQSOOD KHALID

         ROLL         #           L – 520165
         REGISTRATION #           02-PLE 0113
         Cell Phone:              0300 / 4296960
         Profile:
               Computer Certified / M.A. History
               CBR Employee, Lahore Customs
               IT Resource Person in DG, Research & Training,
                Center Lahore. Writer of 08 books on History and
                Computer.
               Translator from English to Urdu:       2 Books
               Contributing   articles   in   Daily    Nation   and
                www.Pechan.com for Urdu articles on history and IT.
                                   INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                   MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                   OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD




ACKNOWLEDGEMENT

       All praises to Almighty Allah, the one and only, the Merciful,

Beneficent    and    Compassionate.      Billions   of   Darood-o-Salam      upon

Muhammad (PBUH) Last Prophet of Allah who is the savior of humanity.


       Great tributes to my beloved late parents who taught me to strive for

Rizq-e-Hilal and always trust in Almighty Allah! My father is my all times

mentor.


       The internship study report of the HRM wing of the Central Board of

Revenue is the manifestation of the splendid guidance of M.B.A teacher of

AIOU, Lahore Campus namely Sir. Muhammad Azeem. Name of Dr.

Kamran Shams, Second Secretary HRM, Central Board of Revenue,

Islamabad deserves special mention for providing invaluable technical support

as well as analysis generation. My special thanks to Mr. Imdad Ali, an HRM

Treasury official for providing me facts and figures in black & white to

construct a viable document on the subject at hand.


       Salute to the marvelous management of AIOU, to have such a thought

provoking activity in form of this compulsory internship report.




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                                    INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                    MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                    OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



3.                    LIST OF CONTENTS
S    Description                                                           Page
N0                                                                         No
1    Title Page
2    Acknowledgements                                                      1
3    List of contents                                                      2
4    List of Table & Illustration                                          3
5    Introduction                                                          4-5
6    Objectives of Studying the Organization                               5
7     Overview of the Organization                                         6-8
     7.1 Brief History                                                     7
     7.2 Nature of the Organization
     7.3 Business Volume                                                       8
     7.4 Profile of Employees                                              9
     7.5 Product lines
8    Organizational structure
     8.1 Main offices                                                      10
     8.2 HRM operations                                                    10-13
9    Structure of the HRM Department                                       14
     9.1 Number of employees working
           in HRM department
10   Functions of the HRM Department                                       15-16
     10.1 Major Functions
     10.2 Support to the other departments                                     17
11   Critical Analysis of the theoretical concepts relating to
     practical experiences i.e. .relate the theoretical concepts with
     your practical experience during your internship with the HRM
     department.
     11.1 Requirement Analysis
     11.2 Data gathering
     11.3 System Design
     11.4 Implementation

12   Short-falls/weaknesses of the HRM department                          23-24
13   Conclusions & recommendations for improvement                         25-26
14   References & Sources used                                             27s
15   Annexes




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                                 INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                 MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                 OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



4.           LIST OF TABLES & ILLUSTRATIONS:

             Abbreviations used frequently in the report:

             TNA:         Training needs Analysis

              JD:         Job Description

             KSQ:         Knowledge, Skill and Quality

             USAS:        Universal Self Assessment System

             CARE         Customs Administrative Reforms

             STARR:       Sales Tax Automated Refund Repository Project:

             TFC          Taxpayer Facilitation Centers

             TMS          Tax Management System

             MTU          Medium taxpayer units

             LTU          Light taxpayer units

             KSQ          Knowledge, Skill and Personal Qualities

             TARP         Tax Administration Reform program



A comparison of growth rate in modern and statutory revenue collection P -9

On-Line Maintenance of CBR officers’ records format                      P-13

A sample TNA form                                             Exhibit 04

A sample JD form                                              Exhibit 05




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                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



5.      INTRODUCTION TO THE ORGANIZATION

        Central Board of Revenue is a public organization which has primary

responsibility to ensure ‘due’ tax collection and implements the government

fiscal policy in the country. In other sense, it is revenue optimizing

autonomous organization in Pakistan. Besides creating a tax paying

environment, its foremost task is to provide quality service and promoting tax

compliance with tax and related laws.

        Government ensures smooth economic management whereas

CBR carries out government policies and has to ensure that the

collection of federal taxes remains on track to avoid resource shortfall

and related difficulties for the government.

CBR’ Mission

“Enhance the capability of tax system to collect due taxes through application

of modern techniques, providing taxpayer assistance and by creating a

motivated, satisfied, Dedicated and Professional workforce.”

CBR’ Vision

“To be a modern, progressive, effective, autonomous and credible

organization for optimizing revenue by providing quality service and p romoting

compliance with tax and related laws.”

Goals

“To perform as a role model for tax administration in Pakistan by providing

integrating tax services”.




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                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



Values

“Integrity, Professionalism, Teamwork, Courtesy, Fairness, Transparency,

Responsiveness”

Developing New Compliance

“Developing   new    compliance     strategies    by   monitoring    compliance

performance, Develop Consultative Forums and close working ties under

mutually trusting environment with commercial and industrial groups and tax

consultants to exchange information and ideas”.

Strategy

“Tax compliance and collection facilitated by providing a range of support

functions. it includes taxpayer service and education, info processing, risk

based audit, dispute resolution and human resource management and

information technology.”




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                                   INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                   MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                   OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD




6.      OBJECTIVES OF STUDYING THE ORGANIZATION:

      To review the Functional hierarchy of CBR and its Human Resource

        Wing on Micro Level.

      Analysis of CBR’ mission / vision / strategy / goals and diverse
        functions of HR department

      To look into the special assignments carried out by HR team like
        preparation of the generic job descriptions for all field positions and

        conducting TNA research program to detect gaps in KSQ (Knowledge,

        Skill and Personal Qualities) of employees.

      An exclusive probe into Training Needs Assessment strategy of HRM
        wing of CBR.

      To conduct Strength, Weaknesses, Opportunities and Threats (SWOT)

        analysis of TNA / HR Wing policies.

      To put suggestions & recommendations to further improve the HRM
        initiatives in pipeline.




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                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD




OVERVIEW OF THE ORGANIZATION

        Central   Board   of   Revenue    is   a   large   organization      with

approximately 40,000 employees serving all over the country. CBR has

achieved the distinction of being the first organization in the public sector to

have initiated implementation of the HR reforms in a structured manner. CBR

has successfully launched the HR development process aligned to the new

organization knowledge, skill and competencies needs.

CBR’ INITIATIVES AT A GLIMPSE:

   i.   Strengthening of CBR Headquarters on Functional Lines

  ii.   Universal Self-Assessment System (USAS)

 iii.   Customs Administration Reform (CARE)

 iv.    Establishment of Large Taxpayer Unit (LTU) at Lahore/Karachi

  v.    Establishment of 5 Medium Taxpayers Units (MTU) in the country

 vi.    Sales Tax Automated Refund Repository (STARR) Project, Installing

        the latest refund related software “STREAMS”.

vii.    Set up of Taxpayers Facilitation Centers (TFC)

viii.   Implementation of a detailed project implementation plan (PIP)

 ix.    A special emphasis on Human Resource Information System (HRIS)

  x.    Electronic compliance Mechanism.

 xi.    Automation.




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                                 INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                 MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                 OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



7.1.   BRIEF HISTORY OF THE ORGANIZATION

       CBR was established in the year 1924 under British Finance Act.

Presently, its headquarters is based in Islamabad. CBR performs its

function as a division of Finance. It is headed by Chairman Mr. Abdullah

Yousaf who directly reports to Chief Executive of the country.

       Central Board of Revenue is comprised of members. 14 Members

and 01 Director General Enquiry constitute the Board. Senior personnel

from Custom Service and Private sector are taken as Members.

       Due to page constraints, please see Exhibit 01 for CBR’

Organogram.

7.2    Nature of the Organization

       CBR serves as a division of the Ministry of Finance. In the wake of

growing trade volumes and globalization, The Central Board of Revenue

provides integrating tax services in Pakistan It has made significant

progress in diverse areas as revenue receipts, interaction with stakeholders,

HRM of its workforce, automation, facilitation and prompt dissemination of tax

related information. In the light of macroeconomic environment of the country,

policy of the re-prioritization of objectives from revenue targeting to

cooperative and service delivery is producing tremendous results.




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                                INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



7.3   Business volume

      CBR is making a paradigm shift from cylindrical style of working

to functional lines. In order to run its business transactions on

standardized and modern lines, CBR has established Model Tax Units

namely Large Taxpayer Units (LTU) and Medium Taxpayers Unit (MTU)

in Karachi and Lahore first. The initial assessment has confirmed that

there are efficiency gains in facilitation and improving revenue

collection.

      Table:
      Half Yearly Comparison of Revenue Collection
                            (Revenue in Rs. Billion)

  Revenue H1:02-03        H1:03-04        Growth %        National
  Heads                                                   Growth
                                                          %
  Income      6.3         12.0            90.49           13.4
  Tax
  Sales       14.4        15.2            5.5             1.5
  Tax
  Central     2.1         2.7             28.57           -1.8
  Excise
  Total       22.8        29.9            31.14%          14.4%


      According to the fresh statistics of country wide revenue

collection, CBR has achieved the budgetary target of revenue at Rs

110.0 billion fixed for the 1st quarter of the FY 04-05 by collecting

Rs.123.4 billion which is 12.2% more than the quarterly target. The

collection is 31.2% higher over the last year’s collection of Rs.94.1

billion. Growth is 12% with +13.4↑.




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                                   INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                   MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                   OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



Comparative figures for both MTUs and statutory tax system indicate

that CBR initiatives are in the right direction. There is marked growth in

voluntary payments, and Collection on Demand, under reformed

functioning.

   7.4         Profile of employees

              Overall profile of employees at organizational level is

excellent. Direct recruits in all cadre positions come from Central

Superior Services of Pakistan. They are groomed through adequate

training to develop into professional tax collectors. Under new policy,

CBR personnel shall be referred to Institute of Business Administration,

Karachi to get professional commerce education. Employees in non-

cadre jobs are of course, experienced inventory of people.



7.5    Service (Product) Lines

       Functional line of CBR is optimizing revenue collection and facilitating

refund/rebate. Traditional range of services that CBR provides to government

and public are: Customs, Revenue Services, Direct Tax, Management

Services, Sales Tax, Policy and Reform and Internal Audit at a large stage.

       In the process of reengineering, HRM wing has worked out various

initiatives to refine its service to government and public. These initiatives are

already mentioned in the report at Page 07.




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                                 INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                 MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                 OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD




  8.      ORGANIZATIONAL STRUCTURE

  CBR has enormous variety of positions both at headquarter as well

  as in the field. Its current organization structure is composed of

  Collectorates and Directorates.

8.1    Main Offices of the CBR.

  Due to Page constraint, Please see Exhibit: 01 a Flow chart

  showing organizational hierarchy and its main offices.

8.2    HRM Operations

       Some of the milestones already achieved by HRM department of

       Central Board of Revenue or they are in an advanced stage of

       completion are summarized below:

  1. Strengthening of CBR Headquarters on Functional lines:

  Before reforms, CBR Headquarters was performing on cylindrical style

  where policy are operational functions were performed by the same

  Member. It is now operating on functional lines. After the reforms, CBR

  shall continue to function as a division of the Ministry of Finance but with

  greater autonomy over its internal affairs than the current system.

  2. Universal Self-Assessment System:

  Universal Self-Assessment System (USAS) is the cornerstone of the

  reform strategy of CBR. While sales tax and income tax are already

  operating on self-assessment basis.




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                                INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



3. Customs Administration Reform (CARE):

The existing cumbersome manual system is highly personalized, and

replete with face to face contact between taxpayers and tax collector. The

tax payer have to bear extra cost on account of inefficiency of the system.

CBR has developed CARE and has decided to start a pilot project to test

the new approach for imports and exports in Karachi

4. Establishment of Large Taxpayer Unit (LTU) at Lahore:

The resounding success both in terms of revenue collection parameters as

well as individual and collective benchmarks of LTU at Karachi has

encouraged the government to setup another LTU at Lahore .

5. Establishment of 5 Medium Taxpayers Units (MTU):

The model Medium Taxpayers Unit (MTU) at Lahore, since October 2002

has successfully demonstrated the transformation of income tax from a

circle based system to a functionally organized setup. The benchmarks

outlines have guided the CBR to plan the establishment of further five

MTUs at Karachi, Peshawar, Quetta, Faisalabad and Rawalpindi.

6. Sales Tax Automated Refund Repository (STARR) Project:

Under newly developed software of STARR, the reengineering and

automation of sales tax refund system is in vogue. The second phase of

the project (STREAMS) sees transformation of the sales tax refund

automated risk based system, enabling quick refund and identifying high

risk cases for scrutiny and audit.

7. Taxpayers Facilitation Centers:

With a view to promote voluntary compliance in a self-assessment system

of tax administration, Seven new Taxpayer Facilitation Centers (TFC) have


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                                     INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                     MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                     OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



being established at various stations in the country. All the laws, rules,

circulars have been placed on website.

8. Income Tax Organization Structure:

The existing structure of income tax is circle based where all

administrative, judicial, and legal and enforcement powers are exercised

by one person, is being replaced by a functional system. To cut short the

hectic procedure and reduce locations in the income tax organization, a

homegrown automated reengineered Tax Management System (TMS) has

been developed. The strategy is IT based and friendly to reduce

compliance costs.

9. Building A Strategy Document Acts as A Bible For TARP:

The said document has high level strategies for tax Administration Reform

program (TARP) to redesign business processes, information technology

architecture, human resource Management, combating corruption and

extensive infrastructure development.

10.       ON-LINE UPDATION OF OFFICERS RECORDS :

A sub module in Human Resource Management System (HRMS)

has been developed to update the information regarding its officers

and staff on the CBR Website (www.cbr.gov.pk), for updating of

Database. Secretary (HRC) does the job as per following format:-

S.NO. NAME &        B.S.   Current official   Telephone     E-mail   Res .Address

   DESIGNATION             address

                           (Including City)

                                              Off:        Res           Permanent Postal

                                              Mobile




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                                   INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                   MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                   OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD




      11. HRM    team prepared generic job Descriptions (JDs) and

      conducted a country wide Training Needs Assessment (TNA)

      research program to detect gaps in KSQs of employees.

      12. HRM is pursuing soft HRM approach policy to gear up people’

      commitment to attain high efficiency and skill oriented work culture in

      field offices of CBR.



9.0         STRUCTURE OF THE HRM DEPARTMENT:

                      Due to page limitations,

         Please see Exhibit 01 for CBR official Hierarchy Organogram



9.1      Number of employees working in HRM department

At present there are 29 officers and 10 staff working in the HRM department

of CBR. For necessary detail, and due to page limitations, please see

Organogram of HRM department of CBR at Exhibit #02.




10       FUNCTIONS OF THE HRM DEPARTMENT

10.1. Major Functions

                Recruitment

               Selection

               Placement



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                                     INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                     MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                     OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



                Promotion

                Appraisal

                Assessment

                Training & Organization development

                Termination

                Policy Initiation and Formulations

                Service

                Compensation

                Career planning

                Cost effective system

                Internal Control

                Communication

                Special Assignments

                HR audit

Recruitment:

Presently all the recruitments in CBR and its field formations, are being made

through internal job posting. Posts are offered On-Line for CBR in service

employees only. Three member panels represent Customs, Income tax and

Sales Tax. Direct recruitment for executive posts like chairman & Member

CBR is being made by the Government under their own contract terms and

conditions

Training

Employees are given training as per training module under Directorate

General of Training, (DOT) Lahore / Karachi / Islamabad.

Postings & Transfers


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                                   INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                   MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                   OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



All postings and transfers/ promotions from BPS 17 & above, are done by

HRM 0wing. The respective Collectorates are empowered to issue internal

transfer and placement orders.

Job Evaluation

Appraisal is Annual Confidential Report (ACR) based rating system. The staff

members being recommended must have been rated at least ‘Good’ and

above in the last three years. This recommendation is done by the Initiating

Officer and the next senior Reporting office not below the rank of Assistant

Collector in case of non-gazetted staff.

Administration Benefits

System of Basic Pay Scale from BPS 01 to BPS 22 is being observed. Pay

system is linked with length of service.

Criteria of promotion

Promotion is purely on seniority cum fitness basis. For BPS 16 and below,

departmental promotion committee comprising of three or more m embers

considers the promotion cases. For positions BPS 17 and above, Central

Selection Board chaired in Islamabad, reviews the promotion cases.




Service

The service responsibility of HR department includes staffing, retention,

training & Development, and compensation along with allied benefit

administration functions and coordinating with other departments.

Internal Control




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                                   INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                   MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                   OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



HR department carries out important internal control functions. It monitors the

performance of Line department and other staff depart ments to ensure the

implementation of personnel policy, procedures, and practices. The control

function of the HRM is like activities of a Quality Control Group that

constantly checks service quality to its perfection.

10.2. Support to the other departments

For the tasks mentioned above, HR department serves primarily in a

coordinative capacity. HR ensures proper order of performance while taking

any forward initiative. The HRM through planning & development, and

coordination has sufficient support at the field level to establish linkages with

the opinion makers in the field. HRM provides tremendous support to other

departments in the areas of sound legal basis in litigation, use of modern

techniques of e-commerce in automation, Procedures and systems in form of

integrated and end-to-end designed system, resource allocation and need

assessment.

   It provides technical assistance that may be needed by the

Supervisory officers at any stage. HRM team has worked successfully

with Plan & Tax Reform in reform pilot projects like LTU, MTUs,

Sales Tax House and CARE.

Some of the supportive initiatives are Computerization of 45000

commercial cases to streamline the age old pendency/proper placement

of record. Feeding 225,000 entries in computer to match and build the

NTN Master Index of 45000 cases. A database of cases under litigation




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                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



has been constructed. Launching of Withholding of Tax Management

software has eliminated heaps of papers.

11     CRITICAL ANALYSIS of the theoretical concepts relating to

practical experiences i.e. relate the theoretical concepts with your

practical experience during your internship with the HRM department:

                                  ----------------------

BACKGROUND :Reforms were badly needed in wake of key factors like

sluggishness/inefficiency of system, red tapism, narrow approach of personal

management, tax maximization at any cost, inter-reliance of world economies

and increasingly stringent scrutiny of funds usage by the donors (WB & IMF).

Why Reforms:        In wake of globalization and increasing trade volumes,

Government expects tax administration, as essential instrument of national

and international policy, to strike and maintain right balance between control

and facilitation.

The reforms in tax administration is being intended to make better use of

resources, strengthening management capabilities of tax organization and

devising appropriate systems and procedure, to improve CBR’ interface with

taxpayers and to implement government fiscal policies more efficiently.




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                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



11.1   Requirement Analysis:

    Mainstay of redesigning in CBR is HR development, HR audits

   and need based training. Such training is specifically designed to fill

   gaps in the existing levels of Knowledge/Skills/Qualification (KSQ) of

   employees to gain the confidence of stakeholders and industry.

    The reform strategy shows the urge in the CBR to modernize

   itself with more capacity to increase the federal tax revenue base.

    Word ‘optimizing revenues’ in CBR’s vision reflect optimum

   acquisition of revenue, according to its potential. It does not mean

   maximization of revenue as was the past stance. Vision is altogether

   changed from maximization to optimization.

    CBR’ mission reiterates to collect ‘Due Taxes’ not taxes only. In

   other sense, tax actually applicable. Similarly ‘Providing quality

   service’ means pursuing a standardized approach in service.

    ‘By promoting compliance with tax’ reflects openness in CBR

   policies backed up by flexible laws for taxpayers. Establishment of

   TFCs and one window operation is an attempt to limit fact to face

   contact between taxpayer and tax collector. Establishments of model

   tax units is a step ‘to perform as a role model’

    ‘Developing new compliance support function’ is like developing a

   high performance standard. Risk based audit means post assessment

   audits for the selective cases instead of full examination.




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                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



Owing to page limitation, it is neigh possible to cover a big public

organization like CBR. However, taking a one out of many initiatives

taken by HR wing of Central Board of Revenue, an exclusive insight of

its TNA research program is being presented.

OBJECTIVES OF TNA:

Training Needs Assessment was carried out to identify a profile of the

training needs of the employees in the context of required KSQ and to

make a viable strategic plan for raising competency level of employees

through training and development to meet the modern requirements

Purpose of Needs Assessment:

Purpose of TNA was to know how a task should be performed as well

as the way it is currently being performed.

STRUCTURE OF TNA REPORT

This report summarizes the results of Training Needs Assessment (TNA) for

all the positions of CBR which was adopted after thorough deliberations.



11.2   DATA GATHERING:

The Research methodology adopted during the TNA research process was

based on the evaluation, by the supervisors, of jobholder’s current levels of

KSQs vis-à-vis the desired levels as per their Job Descriptions.

The total population of 34 positions/jobs under research, of C.B.R (HQ),

Income tax, Central Excise, Customs and Sales Tax, was divided into groups

(classes) and samples were chosen.

11.3   SYSTEM DESIGN:


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                                    INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                    MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                    OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



A. DATA ENTRY AND ANALYSIS: The data entry was carefully made to

avoid any distortion in the results. The assumptions made were that the

evaluators reasonably know the KSQs levels of the jobholders forming the

sample population.

B. STUDY DESIGN:             This   is   a    cross-sectional     quantitative   and

descriptive research to assess and analyze the training needs (TNA) of the

employees of Central Board of Revenue.

C. SAMPLING: The targeted research group of the CBR workforce is first

divided into four major groups namely;       Customs, Sales tax and Central

Excise, Income Tax, and CBR Headquarter positions. Each of the above

strata is further broken down into the respective Job Title and grade to include

all the critical positions in the research leaving no chance of missing out any

important position.

D. RESEARCH INSTRUMENT-TNA FORM:                  A       three       dimensional

assessment form was designed to collect data from all the respective

reporting officers based on their assessment as per respec tive job

descriptions, and assessment of the required competency level in terms of the

training priority of the respective KSQs.

A sample TNA form is annexed with this report.

E. RATING SCALE: The rating scales for Training Needs Assessment define

the current competency level and the training priority level of 1-5 where

       1 = very low current competency level,

       3 = the minimum required level

       4 = the desired level.

As regards the Training priority, out of the scale of 1-3,


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                                    INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                    MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                    OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



        1 = very low priority

        3 = highest training priority and

        2 =the high training priority for respective competency.

F. RESEARCH METHODOLOGY: The TNA forms were distributed to all the

reporting officers of the positions included in the population for the research.

The evaluated TNA forms were collected from the field and coded for data

entry. Statistical Program for Social Sciences (SPSS) was used for generating

descriptive reports of this assessment. Aggregated results for each position

were generated on the basis of feedback.

G. DATA ANALYSIS METHODOLOGY: The simple aggregated results of

this assessment are to be further used to assess the training GAP and the

training priority of the KSQs for all the positions. Lickert’ scaling model is

used for interpretation of the results generating fro m the aggregated

responses.




11.4.   IMPLEMENTATION & INTERPRETATION OF ANALYSIS:

i)      Current Level Vs Required Level: Target level of every competency

is “4”. The current level below “4” highlights the training gap for respective

KSQs.

ii)     Current Training Areas: As mentioned earlier “4” is the minimum

expected level. All assessments of current levels below “3” indicate Gaps,

which need to be abridged through training.



SHORT FALLS /

                                                                                 22
                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



WEAKNESSESS OF TNA/THE HRM WING

Before looking into short falls/weaknesses of HRM wing in general and

TNA research process in particular, SWOT analysis of TNA/HRM shall

unveil interesting features about the milestones achieved or in pipeline.

Strengths

   1. CBR is the first Public sector organization that has challenged the

      status quo and its HRM wing has under taken “change” through

      restructuring reengineering, and reorganizing, before change itself

      could take on it.

   2. The new system will provide CBR with simplified procedure that will

      increase    international   compliance.      Remarks      from     Michael

      Zarnowirecki, Customs expert and senior regional coordinator of WB

      about CARE, “I ‘m’ t sure about US or the UK, but this is certainly

      ahead of French Custom, elevate credibility of reform program.

   3. One advantage of TNA is that it reduces the possibility of errors that

      emerge in later stages but derive from early decisions.

   4. TNA    replaces personal management           with HRM that reckons

      employees as human capital.

   5. TNA of course, enhances Knowledge, Skill and Quality (KSQ) of

      employees, which limits the threat of de-manning and downsizing.

   6. TNA addresses competency level and leads to improve efficiency in

      the system which receives appreciation / confidence of stakeholders.

   7. Use of information technology shall be cost effective.




                                                                               23
                                INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



8. In broad spectrum, HR reforms initiatives are bringing in healthy signs

   of change in old mindset.

9. TNA is not merely a paper shuffling activity. Rather it is a strategic,

   continuous and consistent process.

10. HRM is aiming to link Training needs analysis as an integral part of the

   career appraisement cycle.

   Weaknesses of TNA /HRM Program:

1. Encapsulation: Trainings are not being applied in practical jobs.

2. Pitfalls in judging competency level: One blanket can not cover all.

Policy of judging competency level is static and biased.

3. Training which the implementation plan of TNA is, is being carried out

in a stereo type manner. Participants show least interest.

4. Lack of communication with junior employees does not let the

Management by Objective (MBO) concept to flourish with its true potential.

5. Use of technology is causing increase in employee’ stress because

employees feel that performance expectations are constantly being

increased.

6. TNA does not suggest any remedy to raise the motivation potential in

   a job or to mitigate on-job stress under automation.

7. HRM initiatives and even TNA does not lay any talent pipe line/ job

   rotation/ salary structure/ promotional structure              in CBR to

   encourage high skilled and high performers for vertical growth in career

   development.




                                                                             24
                                 INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                 MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                 OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



8. Outsourcing is inadequate. Resource persons invited from outside do

not belong to any specialized wel-known training institutions. They lack

sense of ownership/ affiliation with DOT.

9. Policy of Internal job posting reflects overstaffing in field stations of

CBR. It would be a futile practice to invest time and resources to train the

surplus staff.

10. Employees are not being trained about new global trade issues like

antidumping laws, and international revenue streams.



        Opportunities

          Manpower is the real wealth of CBR. All need assessment

should aim to build skilled staff and identify right man for the right job.

          Reengineering and redesigning plan initiated by HRM wing is a

great opportunity for future development if it is handled with care. In case

of otherwise, it can become a threat to progress.

           Threats

o                Organizational culture, managerial capacity and bureaucratic

environment pose a real threat to change.

           o Lack of interest in training needs

           o Low motivational level is the threats to TNA program in

                 particular and HR reforms in general.

           o The CBR reward scheme hardly motivates an individual or

                 team for efficient and dedicated performance.

Conclusions:




                                                                              25
                                 INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                 MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                 OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



In the past, functioning of CBR was cylindrical style where policy and

operational functions were done by same Member. It is now operating on

functional lines. Its HR wing has replaced the old mind set of personal

management where maintenance of personal files, pay bills, promotions,

move over, efficiency bar, leave matters, and pension used to be

considered human resource management. HR wing has introduced some

administrative structural reforms to refine the whole taxation environment

where tax collector and taxpayer both feel comfortable in discharging their

duties.

CBR is passing through the phase of transition. There is a marked

improvement in HR functions and redundancy is being replaced with

competency and skill. All reform initiatives including needs assessment

program is in right direction.

Thanks to the government policy to introduce ‘Corporate Culture’ in

Central Board Revenue and CBR under the leadership of present

Chairman Mr. Abdullah Yousaf and Mr. Shahid Zafar Aziz, Member HRM

is carrying out government policies in a commendable manner and finding

to reengineer its work process.




          Recommendations

1)          As regards pitfalls in judging competency level judged by the

evaluator, According to new concepts of HRM, it is not the evaluator who

determines the level of competence or deficiency in a particular area of



                                                                              26
                               INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                               MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                               OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



knowledge, rather it is the employee who gives the option of the area in

which he/she requires training. As a benchmarking, under the implications

of ISO, in M/S Packages Limited, a training circular is disseminated among

the employees to highlight the area where an employee requires more

skill.

2)        Performance during In-house training should be linked with job

evaluation.

3)        As regards outsourcing, institutions like LUMS, KZR Associates

may be asked to deliver specialized training and fresh knowledge

inventory to change culture of the organization and infuse urge for learning

among employees. Qualified and experienced employees of the CBR may

be invited as resource persons; being familiar with organizational culture.

4)         As regards overstaffing, instead of retrenchment or de

manning, surplus and unskilled staff may be accommodated in some other

public organizations outside CBR.

5)        It is high time that organizational culture should be changed.

Role of HR wing is critical in this sense to seek competitive edge and

make the Central Board of Revenue, a real learning and modern

organization.

6)        Succession Planning provides the best alternate talent pipe

line in the department to build 2nd generation of employees.

7)        Career Development Path: Cross functional approach can help

building high competency level in the organization.




                                                                            27
                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



   8)        Cash Rewards and incentives There is much room to improve

   the reward scheme and its correct implementation.

   9)        Project management: Task for reform of tax administration is a

   demanding task that should be carried out using modern project

   management techniques, assessing risks and measuring progress

   systematically to achieve the goal in the scheduled timelines.

   10)       International benchmarks of efficiency can be emulated

   through use of risk management system.



Reference & Sources Used:

I have consulted following references and sources to make this report useful

and a viable informatory document.

For Descriptive Info:             Author                Excerpts

i) Generic Job Descriptions       HRM Wing              JD Form

   BS 20 & below                      CBR

ii) Training Needs Analysis          -do-               TNA Form

iii) Managing HR                  Wayne F.              Theoretical
                                  Cascio                Concepts

iv) Strategic Management          Fred David               -do-

For Electronic Info:

www.cbr.gov.pk                       -do-       structural information

For Statistical Info:

REVENEWS Magazine                 CBR            Latest Figures

CBR Quarterly Review                 -do-        For policy review
Vol.3 No. 2




                                                                               28
                       INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                       MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                       OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



Annexes

Exhibit-01:   CBR official Hierarchy Organogram

Exhibit-02:   Organogram of HRM wing of CBR

Exhibit-03    Synopsis of my report Part I & II

Exhibit-04:   TNA Form

Exhibit-05.   JD Form

Exhibit-06:   Charts entailing competency level needs I&II



              ------------------------------




                                                                    29
                                                           INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                                           MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                                           OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



                       TRAINING NEED ASSESSMENT

POSITION FOR TNA                COMMISSIONER OF INCOME TAX (CIT)

INCUMBENTS:            …………Please Identify Number of Officers Evaluated

EVALUATED BY:                   Regional Commissioner of Income Tax (RCIT)

ZONE:                           …………..REGION: …………………..

Instruction:           Encircle the appropriate option against each competency

                       [See Scale at End]



                                                Current Level                    Training Priority




  Competencies                      5       4          3     2     1      High     Medium        Low



  Knowledge

                                    5       4      3         2     1      H        M             L



  Knowledge of Law

                                    5       4      3         2     1      H        M             L



  Macro Economic         Planning

  and Management                    5       4      3         2     1      H        M             L



  Strategic Planning

                                    5       4      3         2     1      H        M             L



  Financial    Controls       and

  Budgeting                         5       4      3         2     1      H        M             L




  Others (Please identify)          5       4      3         2     1      H        M             L




                                    5       4      3         2     1      H        M             L




                                                                                                        30
                                             INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                             MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                             OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



                                 5   4   3     2     1      H     M        L




      skills

Strategic               Change

Management                       5   4   3     2     1      H     M        L



Leadership

                                 5   4   3     2     1      H     M        L



PC Skills

                                 5   4   3     2     1      H     M        L



Presentation Skills

                                 5   4   3     2     1      H     M        L



Time Management

                                 5   4   3     2     1      H     M        L



Communication Skills

                                 5   4   3     2     1      H     M        L



Negotiation Skills

                                 5   4   3     2     1      H     M        L




Others (Please identify)

                                 5   4   3     2     1      H     M        L




Qualities / Attitudes



Decision       Making      and

Problem Solving                  5   4   3     2     1      H     M        L



Customer Facilitation




                                                                                          31
                                           INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                           MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                           OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



                               5   4   3     2     1      H     M        L



 Knowledge of Best Practices

 In Employees Training and     5   4   3     2     1      H     M        L

 Development



 Other (Please identify)

                               5   4   3     2     1      H     M        L




Scale (From 1 to 5)

5 Current Level is exceptionally good and requiring no training.

4 Current Level is better than requirement.

3 Current Level is per requirement of the job.

2 Current Level is below the required level and high training need.

1 Current Level is substantially below the required level and critical

   training need.




                                           Signature of the Evaluator




                                                                                        32
                                    INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                    MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                    OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



             A SAMPLE JOB DESCRIPTION FORM

PREVENTIVE OFFICER



Central Board of Revenue                   Job Description



Job Title                   Grade                 Ref. No.



Preventive Officer            11



Organizational Unit         Location              Reports to



Customs                                              SPS



Job holder’ Name                  No of Direct            Total Staff

                                    Reports                Controlled




Main Purpose of Job                        Units/functions Controlled



       Prevent       smuggling

        and collect customs

        duty on dutiable times

        in accordance with the

        Customs Act, 1969



                                                                                 33
                                  INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
                                  MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
                                  OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD




Key Result Areas                  Avg%                      Performance

                                                             Standards

                                                                 Required



1. To prevent smuggling           40%                 X% increase in number of

                                                      seizures

2. To assess and realize

   duty and taxes on              30%                 Achieve the assigned targets

   dutiable items

3. Effective utilization of       20%                 Recommendation for reward

   Human Resource                                     and recognition.



Knowledge                     Special Skills                Personal Qualities



Relevant Acts, Rules,            Communication                      Intelligent

Laws and procedures               Skills                             Vigilant

      Routes          and       Analytical Skills                  Efficient

       trends            of      MS       Word       and            Hard working

       smuggling                  Excel                              Trustworthy

      Knowledge         of      Examination                        Alert           &

       local smugglers           Wireless Skills                     Inquisitive

      Anti-smuggling            Operate Firearms                   Physical



                                                                                     34
             INTERNSHIP   REPORT    ON    HUMAN      RESOURCE
             MANAGEMENT WING, REVENUE DIVISION CENTRAL BOARD
             OF REVENUE. GOVERNMENT OF PAKISTAN, ISLAMABAD



Techniques                                  stamina




             The End




                                                          35

				
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