To establish islamic banking through the introduction of welfare oriented banking system

Page 1

Rural Development Scheme (RDS) of Islami Bank Bangladesh Limited (IBBL)

EXECUTIVE SUMMARY Rural Development Scheme (RDS) of Islami Bank Bangladesh Limited (IBBL) provides micro finance services following the ideals and teachings of Islam. The main objective of RDS is to implement an integrated and coordinated program for fulfillment of basic needs and overall upliftment of targeted poor households. The other objectives include: (a) extension of the bank’s investment programs to rural farming and off –farming activities; (b) providing self- employment facilities for the destitute people; (c) providing investment facilities for sinking tube- well and for housing ; (d) bring both male and female within the purview of income generating activities and thereby helping to be self – sustainable; (e) providing education and Medicare facilities to the downtrodden people; (f) generating moral and economic upliftment of the rural poor. The launching of RDS by IBBL to provide financial services to the rural poor on Shariah modes, keeping in view the welfare objective based on Ad and Ihsan can be termed as a timely intervention with national approach of poverty alleviation. The RDS is being implemented by the branches of IBBL which is basically a multi – product firm. Along with other investment schemes, the RDS is implemented. The position of income and expenditure of RDS up to December 31, 1999 shows an amount of total income of Taka 31.78 million and an expenditure of Taka 35.82 million which resulted an amount of loss of Taka 4.04 million although it was noted that balance in the Risk Fund Account of RDS was Taka 6.53 million. It invites the concerned of the effectiveness of RDS. But there has not been any study on the effectiveness of RDS. This paper attempts, therefore, to analyze that to what extent RDS as a program is sustainable, how RDS could be expended through out the country in all the villages within the year 2020, The cost-benefit analysis of RDS has the following findings :


Implementation of RDS through formation of RDS unit with minimum 7 supervisors working under the present scale of pay and allowances with other admissible operational costs, 60 groups and 10 centers and an investment of Tk 5,000/= per member of a group would be financially viable. It would remain profitable with the increase of investment amount, costs, and unit members of RDS over the periods of Time. The impact of RDS on the sustainability of the branches will be positive. A proposed framework of RDS unit for inter-linkage between the RDS and the mainstream banking of IBBL will be operationally successful if other things remain the same. The primary operations of RDS indicate that profitable expansion of RDS is possible in all the villages out the country within the year 2020 if RDS is reorganized as per proposed RDS unit.

CHAPTER 1 INTRODUCTION Worldview of the World Bank slates that three-fifths of the world's people in the poorest 61 countries receive 6 percent of the Worlds income with per capita income less than $ 2 a day. Moreover, their poverty goes beyond income. It indicates that a huge poverty exists among the World's people at the beginning of the 21ST century. In Bangladesh, the number of people in extreme poverty was 29.1 percent in the year 1996 2.It is estimated that 11.88 million households in Bangladesh with an estimated population of 61.8 million or 47.5% of the total population are deemed to be below the poverty line. So the country needs to maintain high economic growth rate with higher rate of employment including self-employment. Until the emergence of the concept of "Micro-Finance", government, professionals and international agencies had approached the issue of macroeconomic growth through green revolution and industrial development. Supply of bank credit for agricultural and industrial finance was considered as one of the major policy interventions for attaining economic growth. Such policy intervention had contributed to increasing poverty incidence and inequitable distribution of resources due to the fact that the conventional collateral-based approach to provide bank credit had


made access to credit for the poor households a forgotten domain, In essence, the functions of the commercial banks and development banks were not appropriate for lending to poor households. 1.1 STATEMENT OF THE PROBLEM Poor households are suffering from resource constraint and they are skill-poor also, which limit their ability to utilize economic opportunities for growth. It took the world community, until early seventies, to recognize the fact that relaxation in resource and skill constraints can and will contribute to improvement in income level as well as in household portfolio. The outreach and coverage of the poor households and villages of the country are not enough to meet the huge demand for micro-credit. Even With the intervention of so many MFIs, NGOs, Government Programmes, and Commercial Banks, there are a huge number of villages and poor households not yet brought within coverage of financial services. The high interest rate and other rigid conditions of NGOs and the preferential or differential choice of the foreign aided NGOs regarding areas, clienteles (Caste and Creed), created lop-sided development in the micro-financial services. Moreover, the religion cultural influence of- the foreign aided NGOs, is seriously affecting our own culture and customs. In a word, the mission and vision of the so-called NGOs have fundamental conflicts with our own tradition, custom and endangering our own religious fiber of the society. This has been reflected in popular resentment against their activities in some areas of' the country. In this pers pective, the launching of RDS by IBBL to provide financial services to the rural poor on Shariah modes, keeping in view the welfare objective based Acll and Ihsan can be termed as a timely intervention with national approach of poverty alleviation. 1.2 OBJECTIVES OF THE STUDY 

Broad objective: To discuss the Rural Development Scheme of IBBL, it’s Prospects, Problem and Suggestions with Further Development.


Specific objective: To measure the degree of satisfaction level of customer. To present an overview and brief introduction of Islami Bank Bangladesh Limited. To find out the factors on which the customer satisfaction level depends. To suggest ways of improving the service standard and satisfaction level of the customers.

1.3 SIGNIFICANCE OF THE STUDY The purpose of conducting this research is to find out the prospects, problem and suggestions with further development of the Rural Development Scheme of IBBL. 

This study will help the employers to gain more knowledge about the customer and will help them to redefine their strategies to satisfy the customers. It will also help them to analyze more about their client.

After conducting the study the employees will be more motivated to adopt new ways of approaching the customers.

This report will not only help the management of IBBL, but also the stakeholders on a whole. Different financial institutions can be motivated to take an essence of this report in order to improve their different features and ways of improving their customer service.

People may come to know about the different advantages of having loan, which will increase the volume of profit of the bank and boost up the economy of the country.

1.4 SCOPE AND LIMITATIONS OF THE STUDY Since the most important factor for any service sector, to retain in the business, is to satisfy their customers, they need to take steps to know about the customer’s satisfaction level. This report is to find out the prospects, problem with suggestions for further development of the Rural Development Scheme of IBBL, which affects the revenue of the bank. The scope is that, this report may give ideas to the management, so that they can take decisions regarding modifying the strategies of providing services to the customers. However, there are some limitations of this study which are discussed below:


Results that appear after conducting this study may not reflect the same situation for all the other branches of IBBL.

This research may not contain the actual scenario of the respected topic as the sample size is not that large.

CHAPTER II Literature Review

Islami Bank Bangladesh Limited Background of Islami Bank Bangladesh Limited Islami bank Bangladesh limited (IBBL) was incorporated as the first shariah based –interest free Bank in South cast Asia on 13th march 1983 as a public company with limited liability under the company act, 1913. The Bank started functioning with effect from 13 th March 1983. IBBL is the first private sector Islamic Bank in south East Asia. The establishment of this bank ushered a new area in Bangladesh. The third largest Muslim country of the worlds, the bank is committed to run all its activities based on Islamic shariah. The first branch of the bank was at Motijheel, i.e. local office Dhaka. The bank was formally inaugurated on 12 th August 1983. Authorized capital capital of the bank is 3000 million and paid up capital is 2304 million. Foreign and local shareholders holdings are of 58% and 42% of the paid up capital respectively. Mission of IBBL To establish Islamic banking through the introduction of a welfare oriented banking system and also ensure equity and justice in the field of all economic activities, achieve balanced growth and equitable development through diversified investment operations particularly in the priority sector and less developed areas of the country. Islamic banking encourages socio economic uplift and financial services to the low income community particularly in the rural areas of the country. Vision of IBBL


Vision is to always strive to achieve superior financial performance, be considered a leading Islamic banking by reputation and performance.

Goal is to establish and maintain the modern banking techniques, to ensure the soundness and development of the financial system based on Islamic principles and to become the strong and efficient organization with highly motivated professional, working for the benefit of people, based upon accountability transference and integrity in order to ensure of financial systems.

The Bank will try to encourage saving in the form of direct investment.

The Bank will also try to encourage investment particularly in projects which are more likely to lead to higher employment.

Special feature of IBBL

All activities of conducted on interest free system in accordance with Islamic sharia principles.

Investment is made through different modes as per Islamic Shariah.

Investment income of the bank is shared with the Mudaraba depositors according to an agreed upon ratio ensuring a reasonably fair rate of return on their deposits.

Aims to introduce welfare oriented system and also to establish equity and justice in the field of economic operation.

Extend socio-economic and financial service to individuals of all economic backgrounds with strong commitment in rural advancement uplift.

Vital role plays in human resource development and employment generation particularly among the educated unemployed youths.


•

Portfolio of Investment and investment policy have been specially tailored to achieve balanced growth diversified and equitable development through diversified investment operations particularly in the priority sectors and in the less developed areas of the national economy.

•

Ensure shariah compliance through regular and effective guidance of powerful and highly esteemed shariah Council consisting of 13 members representing shariah scholars.

ISLAMI BANK TRAINING AND RESEARCH ACADEMY (IBTRA) The principles and working procedures of Islamic banks are completely new and different from the conventional banks. There is an inevitable need fro training of the employees of the banks to orient and attune them to the new system of Islamic banking. To cater to this need. Islami bank training and research academy (IBTRA) was established in 1984, soon after the inception of the Bank. The activities of IBTRA cover both training and research on various aspects of Islamic banking. The Academy developed a rich library of its own with a treasure of valuable books on different subjects including Islamic economics, banking, comparative philosophies and journals of home and abroad and research articles and documents. Employees of the Bank, learners and researchers have been taking full advantages or the library. Keeping in view the existing and future training requirement of the Bank and also to generally cater such needs of different Islamic banking & financial institutions of the region, the management of Islami bank training and research Academy has been placed at the disposal of an Academic council consisting of 3 directors of the board, Management Executives of the bank, Shariah scholar, renowned academicians and representatives of reputed institutions engaged in the training of bank officials the country. More over Islami Bank Training and Research Academy has introduced Diploma in Islamic Banking since 1998. Mission and Vision of RDS A mission and vision was conceived of to bring all the villages of the country under the coverage of the Scheme within the year, 2020 Keeping the above perspective and changed circumstances in view, the Management of the Bank presented a comprehensive Action of


RDS for the year (2006-2010), subsequently the Board of Directors in its Emergent meeting held on 24-07-2005 agreed in principle with the plan.

Objectives of RDS The main objectives of the Scheme are: i. To extend investment facilities to agricultural, other farming and offfarming activities in the rural areas. ii. To finance self-employment and income generating activities of the rural people, particularly the rural unemployed youths and the rural poor. iii. To alleviate rural poverty through integrated rural development approach. iv. To extend investment facilities for hand tube-wells and rural housing, keeping in view the needs of safe drinking water and housing facilities of the rural dwellers. v. To provide education and Medicare facilities to the down-trodden people.

CHAPTER III DATA SOURCE Both primary and secondary data are used for the research purpose. Primary data is often known as the survey data. It is collected directly to help solve the problem at hand. The secondary data will also help me to get more insights of the problem. •

Primary sources:

 Structures/unstructured questionnaires for customer opinions.  Informal discussions with the IBBL personnel.  Observation of banking activities. Secondary Sources:  

Website of Islami Bank Different brochures and newsletters of IBBL.


PRESENTING RESULTS This report contains: 

The introduction part includes the problem statement, scopes, and limitations of the study.

Second chapter is the organization profile part. It provides the historical background of Islami Bank.

Third chapter provides the methodology of data collection.

The fourth chapter of this report is the most important part, as it provides the data findings or analysis.

Last but not the least, in the final chapter there are the conclusion and recommendation provided for“Rural Development scheme” of Islami Bank Bangladesh Limited.

CHAPTER IV Data Analysis Concept of Rural Development and Rural Financing under Islamic Banking Framework

Concept of Development and Rural Development in Islam The Islamic concept of development has been derived from four key concepts such as Tawheed

(unity),

Rabubiyah

(sustainer),

Khalifah

(representative)

and

Tazkiyah

(purification). These concepts together present a worldview of human life providing answers to some key questions. These are: why man is created, how he is related to his god, what is the relationship between man and man, and what is the status of man in this world and for that matter what changes is required to be brought about in him. According to Prof. Khurshid Ahmad, "The Islamic concept of development is comprehensive and includes moral, spiritual and material dimensions.


Development, therefore, means development of the man and his physical and socio-cultural environment. As such human attitudes, incentives, tastes and aspirations are equally important as policy variables such as: physical resources, capital, labor, education, skill, and organization. Among the dynamic principles of social life, Islam has particularly emphasized optimal utilization of resources and their equitable use and distribution and promotion of all human relationships on the basis of Right and Justice. Islam commends the value of 'shukr' (thankfulness to God by availing of His blessings) and 'adl' (justice) and condemns 'kufr' (denial of Allah His blessings) and ‘julm’ (injustice). Under the above broader conceptual framework of development, the following two verses of the Holy Quran set the redistributive pattern of an Islamic economic system: "Resource should not circuit only among the wealthy of you." "Of your wealth have the right of the poor and the needy." The foregone discussion leads us to a conclusion that Islam stands for a development approach where free and uninterrupted operation of market ensures optimum utilization of resources and encourages a distribution pattern in which resources are circuited back from the well to do to the relatively weak. In order to do that a number of interventions are brought into effect. For example, fiscal and monetary policies, including commercial flow of investible funds, are to be designed in a way that resources are to be channeled to the relatively weak and disadvantaged sections of population. Also, there should be a legal and institutional set up so that wealthy people transfer regularly the due share of the poor and the needy. In addition to voluntary transfer of 'what they have in excess of their need' (afwa), the institution of Zakah and User is the classical means of compulsory regular transfer of income/asset from the well-to-do to the poor. Further the provision of Bard al hasan (i.e., benevolent loan repayable without any return) is also an institutional obligation to make available funds to the needy. Thus, the above principles and provisions construct the building blocks for the rural development schemes under the Islamic banking framework. Rural Financing: Conceptual Basis There is no rigid and prototype framework for rural financing in an Islamic framework. It should have programs that encourage side by side efforts of people from all economic strata helping and promoting growth, it should have components, independent or integrated as a wider part of a program, directly benefiting the poor and needy. The concept has strong relevance to the Islamic worldview of life. The transfer mechanism is built-in to the core


spiritual pursuit in Islam. That is why admonition of Zakat has immediately followed that of prayer repeatedly in the Holy Quran. The above essential characteristics of a rural development Scheme under the Islamic framework reminds us of the shortcomings of the currently practiced poverty alleviation programs in our country. First, these programs in spite of being able to reach near 25% of the poor, not the hardcore poor, with micro credits generally not exceeding Tk. 5,000/- lack achieving regular income/asset transfer. Secondly, borrowers do not have access to their savings. These two shortcomings jeopardize severely the borrower's sustainability. Thirdly failure to reach the hardcore poor has been a serious setback to the existing rural development programs, for the following reasons: (a) fear of low recovery as they may eat up the loaned money to meet their immediate consumption needs; and (b) that they are out of reach as management cost surpasses returns to be generated from loaned money. Both the reasons affect lender's sustainability. Fourthly, funds currently available for rural financing are mostly donor contributed which are an unsustainable source. Design and Delivery System of Rural Financing under Islamic Banking Framework

Theoretical Construct to Rural Development/Financing Scholars have seen the mosque a place of worship as well as a centre from where worldly life can be guided in line with the teachings of Islam. Activities like education, health, sanitation and common welfare services can be organized basing the mosque. In fact, the whole range of social, political, economic and moral issues used to be discussed through the sermons of the Imam either in mosques or in any religious gatherings. Akkas proposed a comprehensive scheme of a mosque-based rural development program in the early Eighties with its design and delivery system.'' He perceived rural development under a set of national development objectives comprising:

(a) Human resource development; (b) Increased and sustained growth of national output within the approved boundary of Shariah; (c) Improvement in the quality of life through creation of employment, and establishing broad-based social security system where Zakat plays a pivotal role, and (d) Equitable distribution of income and wealth.


The rural development in an Islamic framework, as perceived by him, was not merely for material development of the villagers or for a particular section of the village people. and eventually integrated with national Islamic financial institutions. In the Huq’s mosque-based rural development scheme the following functions were assigned to a mosque: •

Carrying out spiritual obligations;

Ensuring security of life and property of the people;

Providing extension/supervision services through the organization of the people;

Mobilizing and seeking opinion of the masses for government policy decisions;

Resolving social conflicts and establishing justice; Ensuring the provision of social services such as education, health and hygiene;

Distributing Zakat. from Baitul Mal among the poor through target oriented schemes;

Mobilizing resources through Baitul Mal.

Islam took a similar approach and proposed an administrative structure and types of activities to be undertaken by an Islamic rural development program. While specifying program coverage he mentions that the mosque will be the centre of all socio-economic activities of a village. In the mosque premises primary education during the daytime and adult education in evenings may be organized. Local government activities with programs for agriculture including livestock, and fisheries, village court, recreational facilities and health service may come under mosque organization. Rural Development for Poverty alleviation It is now widely recognized that direct action is required to contain and reduce the incidence of rural poverty in Bangladesh. A review of the approaches of rural development initiatives in the past leads us to the following conclusions •

Rural development programs provide a useful conceptual framework for grassroots, broad based socio-economic rural development, and that multicultural, integrated approach is generally appropriate for rural poverty alleviation initiatives.


•

Rural development projects can not be implemented from the "top down" or from "outside" alone but need to be initiated and sustained by the participating population itself with assistance of government institution, private development organizations, and eventually external donors.

•

Rural development projects need to be oriented to target groups. The access of these groups to productive resources, services, and markets needs to be improved. However, target groups must be able to use their own initiate to obtain access to the means of production, information, and markets. To this end, the target group must be organized and mobilized, and planning mechanisms must be oriented toward those groups and their participation.

•

More work needs to be done to clarify the factors that undermined the success of particular projects, with a view to providing practical operational models that can be used in the processes of participatory development, project design and implementation.

Role of Credit in Poverty Alleviation The provision of credit to the poor has been a leading component of many of these programs because the lack of access to productive capital is thought to be one of the main factors preventing the poor from breaking away from the "poverty trap." This trap, it is argued, makes it extremely difficult for the poor to overcome poverty without outside intervention. In this simplest form, this trap can be viewed in terms of the poor person's low capacity to generate income, savings, and investment in the economic environment that offers limited employment opportunities, which thus leaves the poor in perpetual poverty. Governments trying to provide poor farmers with access to credit often require conventional banks to earmark a certain percentage of their outstanding loans at subsidized interest rates for the poor borrowers for whom the collateral requirement is waived. Loan guarantees are normally provided for by the government to reduce the high risk borne by the banks in lending to the poor. Reasons for Failure of Earlier Credit Programs Much of the failure of past credit programs sponsored by governments stems from shortcomings in the design, management, and administration of the credit delivery system. One of the most serious design flaws, for example, was the lack of a targeting mechanism,


such as realistic landholding and income ceilings, so that only the truly poor could qualify for credit under the program. This permitted the entry of non-poor borrowers who were attracted by the generally low interest rates charged by these programs. With their greater socioeconomic and political power, the non-poor were able to get access to credit delivered in this manner much more easily than their poor counterpart, thus crowding out the latter. General credit programs for agriculture and rural development often fall under this trap. In fact, some specialized credit programs for the poor (for example, the Special Agriculture Credit Program in Bangladesh and the Differential Interest Rate Scheme of India) have also suffered because of this weakness. In the case of many credit co-operatives that failed, a host of contributing factors acting together brought about their demise. Often cited causes are: (a) Inadequate preparation of members; (b) Control and domination of the co-operatives by powerful local elite, who often borrowed an inordinate proportion of loan funds; (c) weak management; (d) top-down manner in which the co-operatives had been set up and run by the government; and (e) Over-dependence on outside funds rather than local savings mobilization. The lack of an appropriate credit delivery mechanism that clearly specifies the procedures and requirements for personnel and support services and provides for an effective enforcement mechanism also contributes to the effectiveness of the credit for-poor programs of conventional hanks. For example, the commercial hanks through which the Special Agricultural Credit program in Bangladesh channeled its loan took the easy way out by abdicating its responsibility to implement the program, and letting the rural elite and politicians identify and recommend borrowers. Current Achievements and Constraints Today the situation has greatly changed with large number of people having access to credit from semi-formal institutions. The early credit experiments of the Grameen Bank, BRAC and Proshika have translated into major credit operations. The 1980s saw the Grameen Bank and its model dominating financial flows to the poor. Although this remains the case in 1990s, there has been increased experimentation and innovation. The efforts are essentially in line with a banking system based on interest. Successes


By late 1995, the Grameen Bank and NGOs covered around 25% of the target group households, with Tk. 16,568 million (US$ 404 million) in loan outstanding. Coverage varies substantially from area to area and between social groups. Areas with poor roads, low level of economic activity and weak NCB infrastructure have benefited little from micro-credit. NGOs and Grameen Bank have performed much better than government credit schemes and their achievements compare very favorably with all other anti-poverty strategies in the country. Results have been so impressive that Bangladesh has now been a centre of microcredit ideas, although it is still a recipient of ideas of savings. Currently, most of the savings generated by these institutions tend to take the form of "required fees" for receiving credit, only to be recycled into Revolving Loan Funds and not generally withdrawal. Deposit banking has not been experimented with by these institutions, although other countries have made successful advances in this area. Constraints While these institutions have managed to extend micro credit services to the poor, all the major NGOs and Grameen Bank admit that they have serious problems in reaching the hard core poor, resulting in limited coverage. They have required a high level of subsidy to establish their programs, provided by donors. However, with high recovery rates, increased effective lending interest rates and improved management, subsidy dependence is dropping. A number of factors constrain the performance and outreach of NGOs and the Grameen Bank. These are: •

The limited accessibility of the borrowers to mobilized savings

An over-emphasis on credit (the micro-credit mono-culture);

The lack of investment opportunities for the poor people and, particularly, those with no assets;

The disadvantaged position of women, who bear the additional cost securing access to markets and information;

The inability of these institutions to operate in disadvantaged areas;

The absence of market demand for services provided by poor borrowers;

Natural hazards.

Success Criteria for Rural Financing Schemes


The success of a credit program designed to alleviate poverty would have to be evaluated in the. light of the program objectives. A successful program may incorporate a broad set of objectives in addition to credit, such as empowerment, "Conscientisation," education, and skills training. The following five criteria are often used to assess the effectiveness of creditfor-poor programs: •

Extent to which the program has reached the truly poor. This can be measured both in terms of proportion of beneficiaries who are truly poor and the number of poor borrowers reached.

• Loan recovery. This is measured by the repayment rate. Sustained high loan recovery represents the simplest and clearest indicator of a program's success as it reflects productivity or profitability of the loan as well as the borrower's satisfaction and support of the program. •

Productivity of the loan. This measures the viability of the investment into which the loan was applied by the borrower. It is normally measured in terms of returns on investment or capital-output ratio.

Impact on borrower's income. This impact refers to the extent to which the borrower's real income has increased as result of the credit provided.

Sustainability. It refers to the capacity of the program to become institutionalized into a financially self-supporting program, able to cover all costs and to generate sufficient profits from its operation. Sustainability is affected by such variables as the interest rate charged, repayment rate, and transaction costs.

Borrower's sustainability is also a case to note in the sustainability concept. Borrowers' sustainability relies upon a wider range of financial services than micro credit. Rural Development/Financing under Islamic Framework Field Experiences Rural development initiatives under the Islamic framework in Bangladesh are of recent origin. With some rare exceptions the initiatives in this line are phenomena of the nineties. Even those who started earlier can hardly be termed as rural development initiatives. Rabitatal Alam Al-Islami is perhaps the only organization that started its relief activities in 1977 among the rahinga refugees and then extended its operation among the biharis in Dhaka and tribal people in Chittagong Hill Tracts and Rangpur. Origination of the organizations like


Islam Procher Samity, World Assembly of Muslim Youth, Islamic Education Society can be traced back to 1970s but they did not have any credit component in their programs. At present 62 Islamic NGOs are working in Bangladesh. They can be divided in to five categories in terms of program type as follows: a) Organizations with credit only as a program component b) Organizations with credit plus as program components c) Organizations with relief and rehabilitation as a program component d) Organizations with education, culture and research as program components e) Organizations with preaching as a program component Table 1 shows that 10 organizations are working with the credit only approach whereas 35 organizations are operating on credit plus principle having program components like non formal education, health and sanitation along with micro investments. Three organizations are doing relief and rehabilitation, four are engaged in education, cultural and research activities and two are involved in preaching. Organizations with either the `credit only' or `credit plus' approach, follow the target grouping strategy in their investment financing and apply 'bai muazzal' or deferred payment as a primary financing technique. Table 2 provides information on 24 organizations in regards to their year of establishment, coverage area, number of groups and members that belong to each of them and the outstanding investment they made in 1996. A quick look at the' year of establishment of these organizations depicts that except for the Muslim Aid Bangladesh, Bangladesh Chasi Kallyan Sangstha, Bangladesh Masjid Mission and Hilful Fuzul Samaj Kallyan Sangstha the rest of the organizations came into being after 1994. Within this short period of time the organizations have formed 10,820 groups comprising 407,064 members. They have so far invested an outstanding amount of Tk. 108,089,693. Islamic NGOs are yet to develop a rural development plan as perceived by Islamic economists. Very few of the rural development or rural financing plans under the Islamic framework have been organized centering the mosque. For the most part, these organizations have come into being as a result of spontaneous local initiatives. To the extent information is available; none of the organizations have been able to introduce a complete and effective 'package of borrower graduation. This is the case because organizations with the credit plus approach can not yet introduce regular asset transfers based on Zakat. Similar to the conventional NGOs, these organizations also do not allow beneficiaries/borrowers' the access to their savings.


Rural Financing Program of Islami Bank Bangladesh Limited Islami Bank Bangladesh Limited envisions an economic system based on equity and justice. Taking into consideration that the majority of the population below poverty line live in rural Bangladesh, the Bank has devised a "Rural Development Scheme (RDS)" with a view to create employment opportunity for them and alleviate their poverty through income generation activities. The IBBL through its RDS project has been implementing integrated programs for the landless poor, wage laborers and marginal farmers aimed at meeting their basic needs and promoting their comprehensive development. In order to consolidate their economic base, invested money should be used in income generating activities so the poorer section of the population can become self-reliant. IZDS works for the realization of that objective. Selection of Beneficiaries The RDS of IBBL is target group-based. Beneficiaries of the plan are thus landless, wage laborers and marginal farmers. Selection criteria for members of the target group are as follows: I. Farmers owning up to 0.50 acres of land including

sharecroppers

II. Persons engaged in non-agricultural activities owning up to 0.50 acres land or landless III. Permanent resident of the project area IV. Borrower or defaulters of any other bank or organization will by no means be the beneficiaries of the plan V. Females belonging to the families of the serial 1 and 2 above, interested in income earning projects, but who unable to do so due to dearth of money, may form a group and get the financial support VI. Distressed people may undertake income generating schemes in nonagricultural sectors such as cow/goat/duck/chicken etc. for their self-employment VII. Landless to be given priority in selecting target groups whose yearly family income must be below Tk. 15,000/Group Formation and Management of the Scheme


Activities of the RDS are organized in-groups. Each group consists of five members. People with the same mentality, age and financial status who are trustful to each other are considered for group formation. Group members should be from the same village. A person being a permanent inhabitant of the village, and owns less than 0.50 acre of land and has annual income of his/her Family not exceeding Tk. 15,000.00 is considered eligible to-be a member of a group. Not more than one member from a fancily can be member of a group and the group can not be formed with kith and kin. With these restrictions group members are free to choose their compatriot, as they like. Group members elect their group leader and deputy group leader from among themselves. There can be 2 to 6 groups in a pare, mahalla or village forming a Centre. Group leaders and deputy group leaders of all groups, in a meeting, elect a Centre Leader and a Deputy Centre Leader. In order to formalize group and centre formation and the election of the group leader, deputy group leader, centre leader and deputy centre leader, all members of the centre Collateral-Free Investment Financing Investment Financing: Mechanism, Modes and Avenues Investment financing starts after a three-month observation of the group members in terms of regularity in their attendance in weekly group meetings, centre meetings, and the deposit of their personal saving. Two members from each group selected by the group members are considered for investment financing. The rest of the group members become eligible for financing after those members of the group that received a loan have paid their 2 or 3 repayment installments. Investment proposals recommended by group/centre members and collected by the field supervisor are approved after careful review. Ultimately, the loan is approved by the Investment Committee, which is headed by the Bank's Branch Manager. The committee is comprised of the Branch manager, the Second Officer or Investment Officer, and the Field Supervisor. The Investment Committee meets once in a month. Upon approval of an investment proposal by the Investment Committee, the appropriate documentation for the types of financing going to be extended must be completed. Banking as well as Shariah rules are required to be followed appropriately. The following Islamic modes of investment are applied for investment financing of the group members: • •

Musharakah Mudaraba

• •

Murabahah Hire-purchase

Bai-muazzla

Bai-Salam


Recovery Process The following considerations are taken into account while determining the appropriate installment payment: •

For the non-agricultural sector installments may be

Made on a weekly/monthly/quarterly basis. Weekly installments are preferred since the frequency of the short intervals often times lead to more successful recovery. Usually a payment schedule requiring 45 fixed installments of principal and profit are prescribed, allowing a two-week gestation period. •

Determination for the appropriate installment frequency

In the agricultural sector depends on the cropping cycle. In case of vegetable and green curry production, weekly installments allowing a longer gestation period is suggested. •

Generally all investments are repayable in weekly equal

Installments. In exceptional cases, with income generated beyond the date of the installment payment, a timely token, payment is advisable followed by payment of the residual amount along with the next due installment. Avenues of Investment Other than agricultural activities, seven categories of non-agricultural activities in the rural areas are financed under the RDS program of Islami Bank Bangladesh Limited. The categories and the types of activities financed under each category are presented in the following table.

Investment Avenues, Higher Limits and Duration Investment Avenues Higher Limit

Duration

Remarks

Crop production

Tk. 10,000/-

Highest 1 (one) year Crops of 21 varieties

Fish cultivation in

Tk. 25,000/-

Highest

ponds

years

3

(three)


Irrigation

Tk. 5,000/-

Highest I (one) year According to need

Agriculture and

Tk. 25,000/-

Highest

irrigation implements All non-agricultural

3

(three) l01lo

years Tk. 10,000/-

borrowers

equity

Highest 1 (one) year For 343 non

sectors

agricultural items payable in weekly installment

Rickshaw, van and

Tk. 5,000/-

rural transports Hand Tube well

Highest

2

(Two) Payable in weekly

years Tk. 3,000/-

Highest

installment 3(Three)

years House-building

Tk. 15,000/-

materials

Highest

3(Three)

years

Categories and the number of activities financed under RDS Activity types Types of activities (non-agri) 1.

Bamboo works, cane works, pottery, muri making, snacks making,

Manufacturing

tailoring, sugarcane crushing, mending works, tin production, rickshaw

and processing

making and mending, sweeping materials, sweet meat, furniture making,

(126)

medicine production, umbrella mending, cake preparation, plastic works, net making, thread purchase, drum purchase, house mending, wool works, wheel mending, box mending, nut processing, kantha making, rickshaw-hood making, iron materials making, cap making, thread works, pickle preparation, printing works, tin purchase, radio mending, misri making, sawing, laundry works, procurement of machinery, candle making, sanitary works, welding, embroidery, dry sweats making, metallic net making, sweet cake preparation, cow-dung fuel balls, toy making, packet making, nimki making, cosmetic


production, spectacle making, flour making, comb making, mosquito net making ghee making, rope making, lamp (kupi) making, chanachur making, jute goods fabrication, shoe making, mosquito coil making, hand fan making, quilt making, mustard oil making, jewelery works, chun 2. Service

making, mat making, chira making, saree making, etc. Rickshaw, barber shop, hiring of irri pump, sale of news papers, curt,

activities:

bullock curt, mike hiring, feri boat, livestock treatment, horse curt, buffalo curt, dentist, boating, decorator service, baby taxi, construction

(33)

works, sewing machine, rice machine, bi-cycle purchase, spray machine purchase, carpentry, wheat mill, van procurement, electric iron purchase, fan making/mending etc.

3. Trading (82) 4. Shops 74 activities 5.

Hacking:

5

Bamboo basket, old cloths, peanuts grocery

activities 6. Nursery: 10

Vegetables,

activities

cultivation, turmeric cultivation, bamboo production, papaya production,

7.

chilli production and onion production Milking cow, bullocks, cow fattening, poultry raising, sheep raising,

Livestock

raising

water

melon

cultivation,

ginger

cultivation,

brijal

duck raising, buffalo rearing, bees raising, pigeon raising etc

13 activities Target Area Initially the Scheme was started as a Pilot Scheme in the rural areas of certain districts under the direct supervision of the nearby Branches of the Bank. At present, it is extended to all the 61 suitable districts out of 64 districts of the country through 118 Branches of the Bank. The metropolitan and the hill tract areas are kept outside of the Scheme. Command Area and Baseline Survey Each designated Branch selects villages within a radius of 15 kilometres of the Branch premises. Following criteria is being followed in selecting a village:


a.

Easy communication;

b.

Availability of agriculture and other off-farm activities;

c.

Abundance of low-income people;

d.

Predominance of Islamic values and ideas.

Sector, Period and Ceiling of RDS investment Sl. Sector of Investment

Duration

1 2

Crop Production 1 year Nursery and commercial production1 year

3 4 5 6 7 8 9

of Flowers & Fruits Agriculture Implements Live stocks Poultry & Duckery Fisheries Rural Transport Rural House Building Off-firm activities

1 to 3 years 1 to 2 years 1 year 1 to 2 years 1 year 1 to 5 years 1 year

Ceiling

Equivalent of

USD

Investment(Tk.) ($1.00=Tk.70.00) 15,000/214 30,000/429 30,000/30,000/20,000/30,000/10,000/20,000/30,000/-

429 429 286 429 143 286 429

The clients are provided investment maximum Tk. 10,000/- at the first time and the good performers are given enhancement, upon his requirement, by Tk. 2000 to Tk. 5000 in every next term up to the ceiling of a particular sector. Target Group a.

Able bodied & industrious rural poor having age between 18 to 50 years and the permanent resident of the project area.

b.

Farmers having cultivable land maximum 0.50 acres and the Sharecroppers.

c.

Persons engaged in very small off-farm activities in the rural areas.

d.

Destitute women and distressed people.

e.

Persons having liabilities with other banks/institutions are not eligible for investment under the Scheme.

Integrated Development Approach: Modus Operandi of RDS The cardinal principle of the Scheme is the 'Group Approach', Allah loves those 'who conduct their affairs by mutual consultation' (Al-Quran 42:38). For all decision-making activities, this mutual consultation is given high priority. The salient features of the Group formation are the following: •

Small Groups to be formed consisting of 5 members preferably of similar professions/ occupations.


•

The members of the Group select their Group Leader and Deputy Group Leader to co-ordinate the Group activities. After formation of the Group, the Branch Manager visits the Group and has discussion with the Group members and then he gives formal recognition of the Group through issuance of Pass Books.

•

The Centre has to conduct regular weekly meeting. The weekly meetings are to be organised in a particular place, day and time as decided in the meeting of the Centre.

Rate of Return The rate of return is determined by the authority from time to time. At present, the rate of return is 10%. Timely repayment is encouraged by offering 2.5% rebate. Security Requirements Generally, collateral security is not required against investment under the Scheme, as the Scheme has been drawn taking into account the social welfare objective of the Bank for upliftment of the socially down-trodden and economically backward and weaker section of the population of the society. However, each member of the Group gives personal guarantee for other members of the same Group and the members are jointly and severally liable and responsible for payment of investment. Sanction and Disbursement On the basis of the list submitted by the Field Officers, the Investment Committee of the Branch carefully scrutinizes the applications and sanctions the investment at the Branch level. The Investment Committee consists of Manager, Project Officer and the Field Officer. Savings Plan a.

The members of the Group have to open Mudaraba Savings Account

(RDS) in their individual names with the Branch from the very inception of the Group activity. b. This Mudaraba Savings Account is non-cheque account, which induces the clients to make a habit of compulsory savings.


c.

This savings may, however, be withdrawn by the member if he does not

have any other liability with the Branch in any way. d. The weekly compulsory savings is minimum Tk.10.00. Centre Fund Each member of the Group has to deposit minimum Tk.2.00 per week in the Centre Fund. This Fund is kept by opening a Mudaraba Savings Account in the name of the respective centre. This Fund is utilised for the welfare of the members by way of Quard as per decision of the Centre in the weekly meeting. This account is operated by Centre Leader & Deputy Centre Leader jointly. This fund is refundable. Supervision, Follow-up and Monitoring The investment under the Scheme is fully supervised. The Branch has to take the responsibility for the investment as well as recovery. To ensure 100% recovery the Field Officers make very close and intensive supervision over the clients. Moreover, the group approach is very helpful in this process - Clients are motivated, induced and pressed by the fellow members in recovering the investment. Micro Enterprise Investment Scheme The existing Field Officers and Project Officer explore the possibilities of investment in the area under the aforesaid Schemes and recommend to the Branch for sanction. If the Branch is designated to handle the proposal under the above Schemes, the Branch may sanction within the business discretionary power of the Branch Incumbent, but if it is beyond the discretionary of the Branch incumbent, the Branch may send the same to Zonal Office/ Head Office for sanction. Performance of Rural Development Scheme Islami Bank Bangladesh Limited launched its Rural Development Scheme (RDS) in 1995. In the mean time, 122 Branches of the Bank have been operating the Scheme in their respective areas. These Branches are working among the poor in 8,601 villages covering 906 unions under 215 thanas of 61 districts of the country. Present number of members is 467,150. Since


beginning of the scheme, the members are provided investment facilities of an amount of Tk. 11,580.81 million up to 30-06-2007 against which outstanding was Tk.2,502.85 million. Rate of recovery under the Scheme is more than 99%. Besides the regular investment program, we have provided with hand tube-well and sanitary latrine to the successful RDS members on quard from the fund given by Islami Bank Foundation. A total of 6,040 tube-wells & 3,425 sanitary latrines have so far been distributed at a cost of Tk.11.50 million & Tk.3.22 million respectively up to 30-06-2007. A brief performance of RDS up to 30 June, 2007 is shown in the following table: A brief performance of RDS up to 30 June, 2007 is shown in the following table: Fig. in million Taka Sl. No. Areas of performance Area Coverage 2 No. of Branch handling the Scheme 3 No. of Village (no. of total village in the country is about 87,000) 4 No. of District (no. of total district in the country is 64) 5 No. of Centre 6 No. of Group 9 No. of Members (existing) % of Women member in the Scheme 10 Average no. of member per Centre (expected no. 40) 12 No. of Client (Who are availing investment) Financial Statement (RDS) 13 Cumulative disbursement (since inception) 16 Present outstanding 17 Overdue 18 Percentage of Recovery 19 Balance of Members’ Savings (including Centre Fund) Financial Statement (MEIS) 23 Number of clients under MEIS 24 Cumulative disbursement (since 2005) 26 Present outstanding Manpower Position 27 No. of Field Officer 28 No. of Project Officer (including Asstt. Project Officer) 29 No. of Zone Officer

Number & Volume/Amount 122 8,601 61 16,621 93,430 467,150 92% 28 345,760 11,580.81 2,502.85 9.19 99% 910.15 4,549 277.44 192.00 1,613 190 9


A comparative position along with growth of progress of RDS for last five years is shown in the following table:

Particular 2001

2002

Growth2003

Growth 2004

Growth2005

GrowthDec, 2006Growth

Villages

2,875

30%

29%

14% 4,560

8%

2,214

Members 100,470 107,225 7%

3,700

4,230

8,057

61%

130,465 22%

163,465 25% 217,445 33% 4,09,575 55%

94%

94%

371.09 432.06 16% Outstanding Cumulative 1,323.872,029.6753% Investment Number of

557.97 29%

789.97

2,923.5944%

4,216.77 44% 6,033.29 43% 9,303.12 32%

Distributed1,200

Percentage of

Female93%

93%

Clients Investment

94%

92%

42% 1,106.47 40% 2,242.21 51%

1,894

58%

2,539

34%

3,400

34% 4,421

30% 5,525

19%

711

29%

977

37%

1,509

54% 2,204

46% 3,147

34%

Tube wells Number of Distributed 550 Sanitary Latrines

Graphical presentation of the performance Comparative position of Cumulative Disbursement & Outstanding: Year 2001 2002 2003 2004 2005 2006

Disbursement 1323.87 2029.67 2923.59 4216.77 6033.36 9303.12

Trend of growth of Members Year

Member

Outstanding 371.09 432.06 570.88 789.97 1106.47 2242.21


2001 2002 2003 2004 2005 2006

100,470 107,225 130,465 163,465 217445 409575

Trend of expansion of villages Year 2001 2002 2003 2004 2005 2006

Number of village 2214 2875 3700 4230 4560 8057

Sector wise position of investment of RDS is shown in the following chart: Sector Outstanding Crop Production 154.00 Vegetables, Gardening 44.70 & Nursery Irrigation & Agriculture 42.00 Equipment Animal Husbandry 382.00 Poultry & Duckery Fisheries Rural Transport Rural Housing Off-farm activitiesGeneral Micro Investment Total

Enterprise

52.50 66.50 160.00 100.00 1,075.50 165.00 2,242.20

Future Program: (Vision & Mission 2020) The Management has taken up a 5-year action plan up to 2010 for RDS. As per said plan, number of village to be covered by the year 2010 is 13,170 and about 1.23 million members (i.e. 1.23 million families) are expected to bring under the fold of RDS. Bank’s investment will rise to the tune of Tk. 11.83 billion by the end of 2010.


We have a vision of reaching out to all the villages of the country through RDS program by the year 2020 if we can expand our branch network to each and every Upazilla (thana) head quarter by that time. We have also conceived a tentative plan of ‘Integrated Area Development’ for the villages. According to the plan, all the villages will be served by the Bank under its normal Banking services including RDS. The non-financial services in the field of health & sanitation and primary & elementary religious education shall be rendered by Islami Bank Foundation (IBF) – a 100% owned subsidiary of the Bank. Infrastructure development program shall be taken jointly by local individuals/beneficiaries and IBF. Field of cooperation from the external sources (IDB or other Islamic development agencies): Rural area of Bangladesh is very prospective field for the development agencies. There is abundant scope of human resource development as well as socio-economic development. Tremendous opportunity of micro-investment program is there in the rural Bangladesh. Recovery rate in micro-investment is also very high (about 100%) in comparison to the big investments in the urban areas. But the micro-investment activity requires very high operating cost and it becomes very difficult to meet up the operating cost of the program by satisfying cost of fund at the rate of 7 to 8 percent. A low cost fund may make a boom in the micro-investment activities in rural areas of the country. Beside the investment program, it is essential to train-up the beneficiary-members on different trade course like Poultry, Dairy, Fishery, Hatchery, Tailoring, Handicraft making, Cloth dying etc. There also lies the

Justifications of the Study Recent trends in poverty (table-4) shows that in East Asia and the Pacific the number of people in poverty mall sharply From 452 million in 1990 to 278 million in 1998, mainly because of progress in China, with the rest of East Asia cutting its numbers by a third. Almost all other regions had their number in poverty increase. In South Asia the number rose from


495 million to 522 million, and in Sub-Sahara African it increased from 242 million to 291 million. Sub-Sahara Africa (46 percent) and Latin America and the Caribbean (16 percent) had barely discernible reductions. The shifting of poverty (table-5) in Bangladesh between the two survey periods (1991-92 and 1995-96) indicates that 7.1 percent poverty was reduced at national level; it has been a good performance no doubt. This suggests that poverty alleviation need to be addressed with an ideological model like RDS. The recovery rate of RDS and other MFIs suggests that the micro borrowers are efficient than defaulting large borrowers. The stuck-up investment has a high opportunity cost. If all the defaulted investments of IBBL could be channeled to micro investors the high opportunity cost could be avoided and the profit of IBBL, could be maximized. Moreover, Sobhan9 mentioned that the rural areas recovered only 17.2% of all loans even though they accounted for 22.3% of deposits (as on 31 March, 1999), which suggests that inequity exists in the geographical spread of loans. He added that a credit allocation index for Bangladesh, calculated as the ratio of sectoral advances to their proportion in the GDP, indicates that agriculture's ratio has declined from 0.677 in 1987 to 0.42 in 1998 whilst that for small scale industry has declined from 0.859 to 0.398 in the same period. This suggests that the dynamic agriculture sector is under served by formal credit as is the small scale industrial sector which also has enormous potential for employment generation and output growth to serve the local market. Formation of RDS Unit Islami Rank Bangladesh Limited has planned to expand the programme of Rural Development Scheme in all the villages of the country within the year 2020 as an important strategy of its welfare oriented activities and to alleviate poverty of the country. The operational activities of the scheme are expending successfully from the initial starting stage with good response and immense support of the poor section of the society. The operational policy- of RDS is grouped base and participatory. The operational management in nature and its results could be culminated more and more if intensive supervision of investments could be ensured regularly remaining close to the members. At present the number of IBBL branches are 110 only and all of them arc situated at the urban areas. Therefore the activities


of' RDS are not possible to spread to all the villages. It is being proposed to adopt a realistic plan to form RDS unit in the rural areas under the overall supervision of IBBL with a view to expanding the activities of RDS. We firmly believe that the proposed unit would help significantly to alleviate the poverty and to carry forward simultaneously the movement of establishing Islamic way of life through utilization of the ingestible excess liquidity of the bank. The RDS unit with its moral and religious activities simultaneously with financial services can play a pivotal role to move ahead the Islamic movement in the country. Management of Group/Unit under the RIBS Unit It is proposed that each field supervisor of the unit office would operate RDS program in 5 (five) villages. He would form a group with 5 (five) members and a center comprising 6 (six) groups. He would also select 300 (three hundred) members through 60 (sixty) groups and 10 (ten) centers. He would help these people to get rid off from the curse of interest by accepting a way of life under the RDS for Shariah compliant income generating activities. The field supervisors would teach Islamic values to build the morality of the RDS members and train and motivate them to save and properly utilize the investment. They would also urge them to lead the Tile as per Islamic Shariah, This blend of religious and spiritual teaching with economic and commercial aspects of life will significantly contribute to the materialization of truth that Islam is a complete code of life and a practical modern religion. Number of Group Members and Size of Investment under RDS Unit According to the proposed plan of R.D.S. Unit, each field supervisor would form 60 (sixty) groups of 300 (three hundred) members through 10 (ten) centers i.e., S 300 =(m5 x g60 x C10)……………………………………………. (i) Where, S for Supervisors m for Members g for Groups and c for Centers


Would operate at least 2 (two) centers in a day. Thus he would operate, through center meeting, all investment activities and other related activities within 5 (five) days. At the primary stage, distribution of investment would be Taka 5,000/= maximum per member. So total investment for 300 (three hundred) members would be Take 15,00,000/- (5000 x 300) only i.e.,

I15, 00,000 = (Taka 5000 x 300rn)………………………………………….. (ii)

Where, I for Investments m for Members Thus the expected volume of investment in RDS units with proposed increased numbers of supervisors to be employed in all thanas of Bangladesh has been given in table-6. It is evident from table 6 that if the number of supervisor increase from 7 to 10 in a RDS unit the volume of investment will also increase from Tk. 5,20,80,000 to 7,44,00,000. It shows the higher range of investment volume in the operational situation of RDS units in all existing 496 thanas of Bangladesh. It indicates the future investment opportunity of IBBL with RDS which is the only program of the bank far poverty alleviation through micro financing. This opportunity of investment will increase if the number of thana increases and new RDS unit are required to be formed for those thanas. The growth of investment volume with the increase of the number of supervisors has shown in the following graph:

74

Y 66 59 52

Investment 0

Supervisors

x


More or less 7 (seven) workers would work in a unit of RDS. If 60 (sixty) groups are formed by each field supervisor, then 420 = (60x7) groups would be formed by the 7 (seven) supervisors of a unit. Thus total number of centers would be 70 =(10x7) and total number of the members would be 2100 =(300x7). They would required initially a total amount of investment of Taka 1,05,00,000 = (2,100x5,000) which mean Taka 15,00,000/= for each supervisor. A supervisor would distribute investment gradually among the 300 selected members of RDS within a year. The mechanisms-and procedures of formation of groups and centers by a field supervisor within 12 months have been shown below: e d c Activities

b a

0

1

2

4

5

7

8

10

11

12

Months

Where, a) 1st month

:Conducting survey and holding general meeting at the grass root level in the villages.

b) 2-4th months

: Formation of groups and center and collection of savings and center fund.

c) 5-7 months

: 10 centers must be organized and members enrolled 3 (three) months back must be trained up for getting investment.

d) 8-10 months

: Selection of 300 members must be done.

e) 1 1-12 months

: 300 members must be trained up for getting investment.

If the activities of RDS would operate as per above plan, the investment area of the concerned supervisor would attain profitability within a year because the supervision fund per supervisor would stand Taka 60,000/= which is 4% of Taka 15,00,000/= i.e.,


RS60,000 = (I15,00,000 x 4%) ..............................................................(iii). where, RS for realized amount from supervision fund. J for amount of investment per supervisor in a year. The total pay and allowances of a supervisor would be Taka 36,000/ in a year under the existing rules of payment. Therefore, the grossing income from supervision would be Taka 24,000 = (60,000 - 36,000) per supervisor I.e., GIS 24,000= (RS 60,000- P36,000)………………………..(iv). Where, G1S for Gross income from -supervision. RS for realized amount from supervision fund. P for pay and allowances for supervisors. Thus the expected volume of net income, for the year 2000, from existing 89 RDS units with proposed various numbers of supervisors to be employed and the prevailing scale of pay and allowances has been shown below in table-7. It is evident from table-7 that the volume of income increases from Tk. 1,29,52,000 to Tk. 1,93,60,000 with the employment of supervisors from 7 to 10 to RDS units. It indicates, therefore, the financial viability of RDS units under the existing scale of pay and allowances and other admissible rates of incidental expenses. It is assumed that after proportionate deduction of all other admissible administrative and incidental costs, the sum of net income would remain sufficient i.e.

NIS = (GIS-ME) ...................................................................................(v) where, NIS for net income from supervisor fund of a RDS unit. GIS for gross income from supervision fund of a RDS unit. ME for miscellaneous expenses including administrative and incidental costs for RDS unit.


Moreover, the operating cost of a RDS unit will reduce in average with the increase of the number of supervi sors from their minimum The expected growth of net income is shown in the following curve taking data from both table 6 & 7.

Investment

Supervisor

But what will be the viability position of RDS under the changed circumstance's like: Increase of pay and allowances rate of the officials; and miscellaneous expenses of RDS units. These two variables were changed by 20% and 10%, respectively', in table 8 to shown their impact on the financial viability of 110 RDS units. It has been assumed that both cost and RDS units would be increased over the periods of time. It may be observed that keeping the investment volume per supervisor fixed, the increased costs and number of RDS units showed the flow of net income positive which justifies the financial viability of the RDS units. But the rate of the pay and allowances will not increase annually. Therefore it will further strengthen the financial viability of RDS units. If the shock of increased costs becomes intolerable at any stage, then the RDS units would be possible to make financially viable either by increasing the, amount of investment per group member or the number or RDS units or both. It follows from the above analysis that RDS units are financially viable at present and would be viable in future also, as its rate of recovery is 99%.

Related Logistics of RDS Unit


Bicycle would be given to the field supervisors on Quard-e-hasana mode of investment. The invested money of that cycle would be realized within a year on monthly installment basis. The RDS unit in-charge would be given a motor cycle on that mode of investment and would be realized within 5 (five) years on monthly installment basis. A reasonable monthly ceiling for fuel consumption may be fixed for the motor cycle. Service Rule and Career Path for the Employees A group of well-motivated and dedicated workers are essential to make such program a success. The workers do not work sincerely, united and wholeheartedly for the organization if they do feel that their jobs are insecure and there is no hope for growth and prosperity. As a result, an investment-oriented organization cannot sustain. The workers may work sincerely under a service rule with a pay scale even the salary is poor. Therefore an organogram of RDS unit, service rule, pay scale and career path of the employees of RDS units have been prepared and approved by the Standing Committee for investment planning and implementation with the concurrence of the Board. With the implementation of new service rules, pay scale, career path, the RDS activities will get momentum. Security of the Employees The Field Supervisors will be -involved with the huge financial transactions from the beginning of their job. Personal security from two respectable persons acceptable to the bank on non judicial stamp of Tk. 150/- will be accepted as security. Supervision of RDS Unit A district office would be established in a suitable place for close and direct supervision of RDS units, which would be more or less 8 (eight) in number. An officer of the bank would be the district head. Besides 2 (two) Jr. district officers and a messenger would be appointed to observe and supervise strictly the activities of the RDS units. The district head would be accountable for the operational activities of RDS units working under him. He would be required to send report to divisional officer with a copy to head office analyzing the weekly statements of RDS units of his area. The main function of district office would be to monitor and supervise effectively the functions of the unit offices and to solve their problems, if any, instantly. He would also perform administrative job like transfer of the workers of RDS units.


Divisional Officer

A divisional office would be established in between the district offices to supervise the activities of the district offices, under which more or less 8 (eight) district offices would work. An officer of IBBL would be the divisional head. Besides, two district officers, a computer operator would The Problem Different models of' MFIs are being implemented in Bangladesh. The GB model is primarily concerned with provision of financial services with little emphasis on noncredit elements like education, nutrition. The BRAC model is a two-tier model with first tier focusing purely on social development and the second tier focusing on provision of financial services. The first tier at the field level is known as "Rural Development Program" and the second tier is known as "Rural Credit Program". On the other hand, the PROSHIKA model follows the cooperative model with federated organization at the field level. It emphasizes more on social development than on provision for financial services. The ASA model is relatively informally structured at the Field level. Like Grameen Bank, it provides financial services to the targeted poor households with little or no programs for social development. There are many other models being implemented. The notable one is Buro Tangail. It is mainly based on flexible financial services. All the programs have more or less followed the common group based approach. The group solidarity and group pressure is the main elements responsible for the success of the models. The approach solves the problems of adverse selection and moral hazard, as members are jointly liable for default. Therefore, it enables MFIs to minimize degree of risk associated with lending. This is the major characteristic of the MFI’s strategy for financing which further ensures the high rate of repayment of loan. For example, as of June 1999 the borrowers of Grameen Bank have repaid Taka 10,162 corers or 87% of the borrowed amount. of the Taka 1510 crones outstanding as of June 1999, overdue was in the range of 10%. Bangladesh Rural Development Board (BRDB), has also recovered 85% of


its disbursed loans6. Though the strategy has ensured very high rate of loan recovery, it has not been able to deliver financial services to the poor households at low transaction cost. Several studies (e.g. Khalily and Islam, 1998; Khalily and Imam, 1999; Khandker, Khalily and Khan) have documented high cost of operations of MFIs. This high operating cost is influenced by expensive preference behavior of the promoterscum-executives, among other factors. "The studies have concluded that MFIs are not financially as well as economically sustainable despite having wide financial margin. While commercial banks maintain an average margin of five percent, MFIs maintain average margin of about 14 percent. Lending interest rate of MFIs is generally more than twenty percent (it is even higher for some). The institutions are heavily subsidized by the donor agencies. It should be noted here that MFls operate in unregulated market, as do the Informal lenders. Though the well-known micro finance institutions have made positive impact at the household level, its behavior and approaches are not consistent with the ideals of Islam. For example, interest rate treatment of risk. In GB and other programs like ASA and BRAC, interest rate is fixed and no variation takes place in the rate with the variation in risk. Furthermore, religious values and teachings of Islam are not reflected in the design of these micro finance programs. Consequently, a program for poverty alleviation devoid of the religious values and social justice is in the process of being developed. This is not a desirable phenomenon 7. It should be mentioned here that several organizations are providing micro finance in Bangladesh services following the ideals and teachings of' Islam (table-1). It has been observed that they have adopted group-financing method. Both males and females are group members. The number of group members of these NGOs ranged from 100 to 8 1970. Their official staff members' range was 7 to 610. They charged profit rate from 10% to 20% and their amounts of investment for poverty alleviation were from Taka 1,62,300 to Taka 6,00,21,020 in the year 1999. All these indicate the potentiality and operational aspects of' micro finance services based on the ideals and teachings of Islam.


Rural Development Scheme (RDS) of Islami Bank Bangladesh Limited (IBBI,) also provides micro finance services following the ideals and teachings of Islam. The main objective of RDS is to implement an integrated and coordinated program for Fulfillment of basic needs and overall upliftment of targeted poor households. The other objectives include: (a) extension of the bank's investment programs to rural farming and offfanning activities; (b) providing self-employment facilities for the destitute people; (c) providing investment facilities for sinking tube-well and for housing; (d) bring both male and female within the purview of income generating activities and thereby helping to be selfsustainable; (e) providing education and Medicare facilities to the downtrodden people; (f) generating moral and economic upliftment of the rural poor. The RDS has made an attempt to design a Shariah based model of poverty alleviating rural development program following the principle of group based lending and participatory management approach. Target group includes households with 0.50 acres of land either owned or hired for farm activities or the households involved in off-farm activities with ownership of maximum 0.50% acres of land and whose annual gross income is less than Tk. 15,000. Group formation and related activities are the same as those of Grameen Bank (GB) and other MFIs. Groups are homogenous and self-selected. The members must hear excellent moral character with commitment to the ideas and teachings of Islam. As in other MFIs, the design of RIDS requires every member to weekly saving of minimum of' Tk. 5 in a savings account at the IBBL branch implementing the scheme. Investments in specified sectors are made in six modes, Mudaraba, Musharaka, Bai-Muajjal, Murabaha, Bai-Salarn and Hire Purchase. As interest is prohibited, IBBL charges on agreed basis a rate of profit of 12 percent on investment. This encompasses six percent for profit, four percent for monitoring cost and two percent for risk fund. Rebate is given for repayment before maturity. Field supervisors are engaged in R1)S. They are recruited for the Supervision of RDS and trained up at Islami Bank Training and Research Academy (IBTRA) and RDS related IBBL branches before posting to the branches working with RDS. The objectives of such training are:

a)

to develop appropriate knowledge, skill and attitude toward Islamic economics, management from the Shariah point of view, professional and operational knowledge in RDS and also inculcate in them moral and


ethical values coupled with the spirit of dedication, diligence, devotion and belongingness to the institution so as to enable them to accomplish their duties property, accurately, efficiently and in appropriate manner. b) To familiarize with the procedure of disbursement of investment under RDS, procedure of collection of investment thereof, supervision and follow-up procedure under RDS, and to gather valuable knowledge about role of Islamic NGO's Including Rural Development Scheme of II3BL for alleviation of rural poverty. The scheme has been effective since January 1996. The recent data (fable-2) shows that under the scheme, an investment of Tk. 552 million to 61240 beneficiaries has been made through 59 branches in 1,1 16 villages of 89 thanas. Recovery rate is 99 percent. The table also shows that disbursement of money in RDS has started since , January, 1996 and 89 thanas have been covered upto 3 1 July, 2000. It indicates that within less than 5 years tune, RDS Programs have been expanded in 89 thanas. There are 496 thanas in Bangladesh. Therefore, 407 thanas are yet to be covered with RDS Program. Based on the existing expansion rate of RDS, 20 years would be required to make available RDS to all existing thanas of Bangladesh, which has conformity With the present perspective plan (PP) of' RDS. Accordingly, 20 thanas would be required to cover per year. The implementing branch is basically a mufti-product firm. Along with other investment schemes, the RDS is implemented. The position of income and expenditure of KDS (table-3) up to December 31, 1999 shows an amount of total income of Taka 31.78 million and an expenditure of Taka 35.82 million which resulted an amount of loss of Taka 4.04 million although it was noted that balance in the Risk Fund Account of RDS was Taka 6.53 million. Problems and expectation there of from the Branch Incumbent The following problems are being faced by the Division in managing Rural Development Scheme at the time of communicating. Monitoring, supervising, guiding and controlling the branches in respect of returns/ statements and all other relevant issues. At the time of selection of villages for implementation of RDS, the branch, managers hardly tries to manage time to go to the villages personally. In many cases, Field Officers select the new villages


according to their choice without proper justification / valid reasons for such selection and the branch Incumbents sign the village selection form without physical verification. Since Rural Development Scheme is a 100% supervisory investment programme, hence, it demands much more attention and importance from the Branch Incumbents who is the ultimate supervisory authority in the field level. They should at least do the following, which in many cases ate not in practice at present: Play active role in selecting the village; Visit centres on sample basis on a regular interval; Monitor consolidated daily position of dues and collections in a register to be

maintained

with the assistance of the project officer which will take maximum 10 minutes per day to ensure 100% recovery daily. Monitor the FO wise target achievement below from time to time; Keep the RDS officials completely free from mainstream job; To ensues timely sending of monthly/ weekly statements i.e. with in 5 th of the following month to Head Office; To ensure sending of monthly statements in a complete manner; Finally allowing the RDS members to open MSS account amounting to TK. 100/-only. Target for FOs For successful and profitable operation of the scheme every field supervisor must achieve the following target: - Form at least 80 groups in 10 to 15 centres in which total number of members will be 400 - Achieve at least 30 clients for MEIS within a year; - Achieve 25 lac investments outstanding to a minimum within 1.5 years from the date of appointment / allotting the area / joining the Branch; Prescribed time schedule for formation of groups and centers by a Field Officer within 12 months have been shown below: a) 1st month

: conducting base line survey and holding general meeting at the grass root level in the villages.

b) 2-4th months

: Formation of groups. centres and collection of savings & centre fund.


c) 5-7th months

: 10 centres must be formed and 2 months’ old members must be trained- up for getting investment.

d) 8-10th months

: Selection of 400 members must be done.

e) 11-12th months

: 300 members must be trained–up for getting investment.

Physical monitoring system a) Project officer: Project Officer shall ensure his physical presence in 100% centers at least once in a month. b) Area officer: This would be a new position between Zone officer and project officer as approved by the board, to be posted in a suitable branch, so that, he can look after the operations of nearest 4 to 5 branches. This Area Officer shall visit at least 50%of the centers of his working branches in every 3 months period; c) Zone officer: Zone officer shall ensure visit of at least 15% of the centers under his zone in every 6 months period: d) Head Office Executives / Officers : Head Office Executives / Officers shall visit at least 5% of the centers under the schemes in a year. Enhancement of facilities for the FOs To motivate and make the FOs more active in order to achieve the revised target. the facilities for FOs have been enhanced as under: Career: FOs will be able to be mainstream employees of the Bank on completion of 8 years satisfactory service and through proper viva voce test by the competent authority; SHDS limit Enhancement: In order in provide the Sr. FOs with motor cycle costing around TK. 50,000 - 60,000, the existing ceiling of the SHDS of TK. 20,000/-be increased to TK. 40,000/- for them which has already been done The motorcycle is to be given to the Sr. FOs in order to facilitate working in the villages beyond 10 km radius from the branch. Transport Facilities: Field Officers those of who will work beyond the distance of 10 kms radius will be entitled to motor Cycle under SDHS. They will also be entitled to maintenance allowance for motorcycle @ TK. 1,000/ month. Social Security : The RES field officials have already been brought under social security scheme like mainstream employees of IBBL


Benevolent Fund Member: The RDS field officials have been accepted as benevolent fund member like mainstream employees. Leave Facilities: The RDS officials had been allowed leave facilities like mainstream officials. Recreation Leave: The Officials under RDS have been allowed recreation leave facilities like mainstream officials. Evaluation of the Scheme: The RDS would be evaluated periodically to identify the problems and proposals so that appropriate strategies and policies could be adopted to develop the scheme as an ideological and permanent sister concern of IBBL. Arrangement should be made to deploy skilled and experienced external consultants and researchers to evaluate the overall performances of RDS over and above the system of internal audit and inspection of IBBL. In this regard, a line of co-operation with the IDB and OIC may be established to mutually share our views, experiences with them and to design a common strategy for developing .a model for poverty alleviation among the poor Muslim member' countries through a Shariah based mode of financing. CHAPTER V Conclusions and Recommendation Conclusions and Recommendation The above cost-benefit analysis of RDS has the following findings: Implementation of RDS through formation of RDS unit with minimum 7 supervisors working under the present scale of pay and allowances with other admissible operational costs, 60 groups and 10 centers and an investment of Tk. 5,000/= per member of a group would be financially viable. It would remain profitable with the increase of investment amount, costs, and unit members of RDS over the periods of time. The impact of RDS on the sustainability of the branches will be positive. A proposed framework of RDS unit for inter-linkage between the RDS and the mainstream banking of IBBL will be operationally successful if other things remain the same. The primary operations of RDS indicate that profitable expansion of RDS is possible in all the villages through out the country within the year 2020 if RDS is reorganized as per proposed RDS unit.


The following existing practices are to be strengthening further - Reorientation course for FOs to be conducted, so that, all FO can avail such course once in a year; - Audit & Inspection must be emphasized; - Village selection and client selection must e done carefully & cautiously. New actions to be undertaken with immediate effect are as under: a)

FOs & POs Conference:

In order to keep the motivational level of the field officials up to a desired level and to discuss with targets, common issues etc, we have considered arranging of conference for the Field Officials once in a year for every 200 Field Officers. b)

Guardian conference:

The conference/get-together of the guardians of the female members be arranged on half yearly basis in the evening to arrange motivation in the light of moral upliftment like the gettogether of the centre leaders and deputy centre leaders by offering them light refreshment This may be arranged for 5 centers at a place. c)

Continuous Education/Training:

The FOs be continuously motivated by brining them to the re- orientation courses every year for a period of 3 (three) days. d)

Training for the Members of RDS:

Member of RDS be given training on various trade and commerce related activities in line with the assistance of Youth Development of the Government, so that the members get the hands on knowledge about what to do by taking investment from IBBL under FDS. e)

100%Recovery Every Day:

Field Officers must ensure 100% recovery everyday which shall have to be recorded and monitored in writing by the Branch incumbent with the assistance of project officer. f)

Discussion on moral enlistment in the weekly meeting:

Branch incumbent must ensure discussion by the Field Officers on moral upliftment in every weekly meeting in the centres. so that the members are acquainted with the revealed knowledge as value based life styles of the believers. Bangladesh with its 40% people living below poverty line and 18% living below hardcore poverty is suffering from acute rural-urban economic disparity coupled with illiteracy, lack of proper health and sanitation facilities. The country's economy is basically an agrarian one


with vast majority living in rural areas. The agriculture sector is unable to provide any further scope for employment resulting in influx of rural population towards urban areas. Rural areas are characterised by stagnant agriculture and scanty industries. Underemployment and unemployment is a regular phenomenon particularly in rural areas. The vast human resources have remained unutilised due to lack of education, proper training and concerted efforts to help grow the rural economy. It results in an uneven distribution of income which causes serious set back in the balanced economic development as well as growth of GDP. Islami Bank Bangladesh Limited was founded with the major objective of establishing Islamic economy for a balanced economic growth by ensuring reduction of rural-urban disparity and equitable distribution of income. In view of the above, Branches of the Bank have been encouraged to invest their deposits in their respective areas and in particular for the economic uplift of the rural people. Also, a Scheme in the name and style of 'Rural Development Scheme' has been introduced in 1995 to cater to the investment needs of the agriculture and rural sector to create opportunity for self employment and income generating activities of the rural people with a view to alleviate poverty. Appendix

Table-1 MICRO-FINANCE PROVIDING ORGANIZATIONS Group Member Mode of No. Male+Female Address Name Investme Of Staff =Total nt ;ial Association of Shaon Villa, Mashobganda Bai515+52=567 13 Rural Mymensingh Murabaha inomical Cooperation Baiigladesh Islamic Youth Central Ofice, Master Para,,-do51104+30872=819 610 Society Chapai 76 mi Kalayan Fund Nosh aratpur, ThanaAdamdigr Dfst Bogra -do1100+305=415 15 (IKFA) 3irpur Sharbik Gram Daudhandi, Chandina,-do220+215=435 7 Unnayn Comilla age Islamic Cultural Alimuddin Plaza, Mohastan-do164+464=624 15 and Economic Bazar, Jet Shelter Somaj D2udhandi, Chandina,-do2500+1500=4000 16 [mi Samaj Kalyan P.O. Modinabad, Dist.483+285=768 11 ;ociation for Muslim 333 Shonargaon Road.-do7800 34 Advancement Hatirpul, ittasha Foundation Muktagacha, Mymensingh -do600+200=800 ~ 15

Rate of Profit Charged 16%

Amount of Investment in 1999 (in Tk.) 15,00,000

15&-20% 6,O0,21,000 12%

20,00.000

15%

22,49,326

14%

60,67,260

20% 12% 17%

14,00.000 1,62,300 58,96,029 42,29.048


was Foundation VII & P.O.- Parulia, Debt--do20+80=100 I 15 10% 2,00,000 AN 27 North Zone B,-do349+1=350 I 40 16% 45,00.000 4min Somaj Kalyan Khonikaloy, 4"Lane.-do1540+460=2000 11 20% Songshta Sabujbag, rashmoni Seba Ashekpur, Tangail -do25+475=500 10 15% 1,90.105 nhgladesh Masjid Katabon, Dhaka-1000 506+920=1426 8 12% 22,97.459 stitute Child and Vill.+P.O.- Nengurahat, -do213+1215=1428 17 20% 20,46.200 Human Thanaral Economic and House NO. 40/1, Road No_-do4,25,76,000 90+3360=3450 25 15% Support and 01. Alhaj Source: Reports presented in a Coordination Meeting of Association of Muslim Welfare Agencies of Bangladesh (AMWAB), 11 March, 2000. Table-2 Operational summary of the Rural Development Scheme of the Bank upto 31.07.2000 Sl. No. Particulars Figure 1. NO. of Branches handling the scheme 59 2. Villages located in number of Thanas 89 3. No. of Villages now covered 1,116 4. Total amount disbursed Tk. 522 million 5. Total number of beneficiaries 61240 6. Percentage of Recovery 99% Note: Disbursement started since January 1996. Sources: Islami Bank Bangladesh Limited, Rural Development Scheme, Investment Wing, Head Office, Dhaka. Table-3 Income and Expenditure under Rural Development Scheme of the Bank upto 31.12.99 Total Investment Total outstanding Profit Supervision Fund Risk Fund Cost of Fund (Tk. 146.60 million x 7.07%) = 7.07% Income Supervision Fund Income from Investment Expenditure Salary Paid to Field Supervisor Other Expenditure (Depreciation, fuel cost etc.) Cost of Fund Salary Paid to Project Officer Profit/Loss Loss (Including cost of fund and salary of project officers) = (Tk. 31.78 million Tk. 36.82 million) =

6% 4% 2%

Tk. 327.00 Million Tk. 140.00 Million Tk. 18.81 Million Tk. 16.97 Million Tk. 6.53 Million

Total:

Tk. 12.97 Million Tk. 18.81 Million Tk. 31.78 Million

Total:

Tk. 16.11 Million Tk. 2.36 Million Tk. 10.36 Million Tk. 6.99 Million Tk. 35.82 Million


Tk.4.04 million Note: Balance in the risk fund account under the scheme of the bank is Tk. 6.53 million upto 31.12.99. Source: Islami Bank Bangladesh Limited, Rural Development Scheme, Investment Wing, Head Office, Dhaka. Table-4 Poverty in Developing and Transition Economics, Selected Years, 1987-98 Population covered by at least one People living on less than PPP $ 1 a day survey 199 % 1987 1990 1993 1996 1998 1987 1990 3 East Asia 90. 417. 413. 265. 278. and the 452.4 26.6 27.6 25.2 8 5 9 1 3 Pacific Excluding 71. 114. 92.0 83.5 55.1 23.9 23.9 18.5 15.9 China 1 1 Europe & 81. 1.1 71.1 18.3 23.8 24.0 0.2 1.6 4.0 Central Asia 7 Latin 88. America & 63.7 73.8 70.3 76.0 78.2 15.3 16.8 15.3 0 Caribbean Middle East 52. & North 9.3 5.7 5.0 5.0 5.5 4.3 2.4 1.9 5 Africa 72. 217. 273. 289. 290. Sub Sahara 242.3 46.6 47.7 49.7 9 2 3 0 9 88. 1183 1272. 1304 1190 1198 Total 28.3 29.0 28.1 1 .2 4 .3 .6 .6 Excluding 84. 879. 955. 989. 915.9 98.5 28.5 28.1 27.7 China 2 8 9 7

Headcount Index 199 1996 8 14.9

15.3

10.0

11.3

5.1

5.1

15.6

15.6

1.8

1.9

48.5

46.3

24.5

24.0

27.0

26.2

Source: The World Bank, 2000 World Development Indicators, P.4 Table-5 Poverty Year 199192 199596

Population below the Poverty Line Rural Increase (+) Urban % % Decrease (-) 46.0 23.3

Increase (+) Decrease (-) -

National % 42.7

Increase (+) Decrease (-) -

39.8

(-9)

36.5

(-7.1)

Source: Ibid. P.62.

(-6.2)

14.3


Table-6 Expected volume of Investment in a RDS Unit No. of Investment Supervisor supervisor 1 7 8 9 10

2 15,00,000 15,00,000 15,00,000 15,00,000

Total No. per Total Investment of a of RDS RDS Unit/Thana Unit/Thana 3 4 1,05,00,000 496 1,20,00,000 496 1,35,00,000 496 1,50,00,000 496

Total Volume of Investment 5 5,20,80,00,000 5,95,30,00,000 6,69,60,00,000 7,44,00,00,000

Table-7 Expected Volume of Net Income for the Year 2000 from 89 RDS Units under the Existing Scale of Pay and Allowances No. of Amount of Total No. Pay and Allwances Gross Income (Tk. Supervisor Supervision Fund of RDS (Tk. 24,000/- 24,000/per Unit of (Tk.36,0000/ Unit Supervisor/year) Supervisor/year) RDS -Supervisor/year) (Thana) 1 2 3 4(2-3) 5 7 420000 252000 168000 89 8 480000 288000 192000 89 9 540000 324000 216000 89 10 600000 360000 240000 89 Note: i. As on February 2000. ii. Misc. Expenditure includes assumed operational costs of RDS Unit, Pay and Allowances of Head Officials working in RDS and Stationary Expenditure and all other incidental expenses.

Total N Supervis 6 (5x1) 623 712 801 890

Table-8 Expected Volume of Net Incomes at the End of the Year 2000 from 110 RDS Units Under20% Increase of Pay and Allowances and 10% Increase of Misc. Expenses Amount of No. of Supervision Superviso Fund (Tk. r Unit of 60,000/ RDS -Supervisor/year ) 1 2 7 420000 8

480000

Pay and Total Gross Income Allwances of RDS (Tk. 16,800/(Tk. 43,200/Unit Supervisor/year) Supervisor/year) (Thana)

Total No. Gross of Income Superviso Tk. r

Mi Ex eT

3 302400

4(2-2) 117600

5 110

6 (5x1) 770

8 22

345600

13400

110

880

7 (4x5) 1293600 0 1478400 0

22


9

540000

388800

151200

110

990

10

600000

432000

168000

110

1100

Note :Miscellaneous Expenses was assumed to Increases by 10% only against the 20% Increase of Pay and Allowances. Source: Table-7

1663200 0 1848000 0

22

22


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.