THE PERMANENT SECRETARY

MINISTRY OF LANDS
BOX,50694 ,LUSAKA

ACTION PLAN AND STUDY REPORT

BY
BEANY.M. MANGALA
COURSE TITLE: REVENUE MANAGEMENT
VENUE: FIDA- MBABANE
SWAZILAND
 BACKGROUND:
ministry of lands is responsible for……………………..The accounts
unit has various functions amongst the obvious one such as
accounting for expenditure and revenues. Capacity building is
essential to enhance the productivity of such a unit. This is the
reason why the course REVENUE MANAGEMENT could not have
come at a better time than now. Moreover the location
swaziland created an opportunity to interact with course
delegates from other countries carrying out similar functions.
This enhanced innovation and new ideas.
 TRAINING OUTCOME:
The objective of the course was to help course delegates to
become good revenue managers and to hence revenue
collections in an economically challenged circumstances and
boost government revenues for service delivery. This has been
effectively achieved through the course undertaken. The course
delegates were introduce to public management cycle(PEM)
and the reforms needed in the public sector financial
management system(P.F.M.)which ensures greater
accountability, motivation and in return increased non tax
revenues. Therefore, it was observed proper institutions
policies rules, roles and objectives have to be set at the
planning level and medium team framework(MTEF) realigned
with the new mandate with a view to enhance revenue
collection. It was observed that many countries in the
developed world faced the same challenge (e.g. Canada and
USA)where non tax revenues is not good enough and no
properly managed and accounted for.
 In order for such countries to overcome the challenge an
interministrial committee with code names such as revenue
enhancement committee were formed to explore better means
and ways.
The course delegates acquired management skill through
session of general management which cultivated resource as an
added skill featuring stress management, motivation and team
building.
Revenue collection is susceptible to fraud and corruption.
These reduces non tax revenue(NTR) and therefore course
delegates were trained on what is fraud, who commit fraud and
how to control it using internal control measures and detection
techniques such as determining, application of Ben fords law of
first two digits (FTD)and induction techniques which uses fraud
red flags or symptoms and how to investigate and report on
such.
In any revenue collection defaulting is a common problem. This
requires that revenue collectors be skilled on best practices on
how to deal with defaulters. A pyramid of defaulters as drawn
in order to identify the categories of defaulters and relevant
combination of punitive and non punitive tactics to apply
including law enforcement. In general, a survey is conducted to
find out why they default before taking action since it could be
due to lack of clarity on requirements.
Key account management was another technique of revenue
collection that reduces defaulters by engaging various classes
of clients(CORPORATE,FORMAL AND INFORMAL SECTOR
CLIENTS,SME ETC).This requires customer and course delegates
had to be trained on.
 Risk management was another interesting subject dealt with in
the training and best practices such as general reporting on
risks and mitigations, risk profiling and risk matrix applications.
Amongst the risks identified, compliance risk is the most
prevalent one with clients defaulting and revenue collector not
applying the requirements of public finance ACT and other
regulations when performing their duties.
To crown training, computer application skills session was well
delivered by the course facilitators and it was observed that
revenue collection automation enhances revenues. Automation
includes credit cards,E.payments,web breed payments and
swapping card readers all using computers reduces queues and
time delay at the revenue offices.
 ACTION PLAN MATRIX:
The author of this report has prepared the following matrix as a
suggested implementation approach of the skills required.

ACTIVIES OBJECTIVES RESPONSIBLE TIME RESOURCE

OFFICER FRAME NEEDED
1.Risk mgt Reduce risk that may cause -revenue supervisor
failure and -accounts head
3 months -training of staff
-finances
underperformance of -administration

revenue collection
exercises
By identifying risks and
reporting on them.

2.FRAUD CONTROL
 CONCLUSION:
1.Recommendation:how the course was conducted, how
effective it is. This is why it is important that government
continue to fund such programs in order to enhance
performance of its staff.
2.Vote of thanks to my employers for giving me such an
opportunity to attend a course,fida for providing good
training,coleagues for standing in while I was away and my
family for being patience when they needed me and could be
enable to be there.