Report on Local Government and its functions and facilities provided to Peoples.

1. 1
INTERNSHIP REPORT ON
LOCAL GOVERNMENT ELECTION & RURAL
DEVELOPMENT DEPARTMENT
TOWN MUNICIPAL ADMINISTRATION
TOWN-IV, PESHAWAR
Session 2014-2016
Supervised by
MR. AURANGZEB
LECTURER
Submitted By
KALEEM ULLAH
M.COM 2 YEAR
QUAID-E-AZAM COLLEGE OF COMMERCE,
UNIVERSITY OF PESHAWAR
SESSION 2014-2016

2. 2
INTERNSHIP REPORT ON
LOCAL GOVERNMENT ELECTION & RURAL
DEVELOPMENT DEPARTMENT
TOWN MUNICIPAL ADMINISTRATION
TOWN-IV, PESHAWAR
Thisinternship reportissubmitted to Department of Quaid-e-Azam College of
commerce, University of Peshawarin partial fulfillmentof the requirement for the
degree of M.Com with the specialization of Accounting.
Submitted By
KALEEM ULLAH
M.COM 2 YEAR
QUAID-E-AZAM COLLEGE OF COMMERCE,
UNIVERSITY OF PESHAWAR
SESSION 2014-2016
APPROVAL SHEET

3. 3
INTERNSHIP REPORT ON
LOCAL GOVERNMENT ELECTION & RURAL
DEVELOPMENT DEPARTMENT
TOWN MUNICIPAL ADMINISTRATION
TOWN-IV, PESHAWAR
Internal Supervisor:
Signature: ________________________
Name: Mr. Aurangzeb _______
Designation: Lecturer ______
Organization: Quaid-e-Azam college of commerce,
University of Peshawar.
External Examiner:
Signature: _____________________________
Name:
Designation:
Organization:
Date: _____/______/________

4. 4
Dedication
I dedicate this humble effort to my parents,my teachers and specially to my younger
brother Amir AfaqUmarzaiwho always pray for me, and support me spiritually in every
situation and encourage me to achieve this first step of success.

5. 5
ACKNOWLEDGMENT
Innumerable thanks to Almighty “ALLAH” the gracious, the most merciful and
beneficiary who gave me strength to complete this task successfully.
Then I am thankful to the department of commerce which provide me such a
great opportunity to practice my gain knowledge also gain some new ideas.
I would like to express my deep gratitude to the TMA (Town Municipal
Administration, Town 4 Peshawar) to provide me such a good platform for
learning and grooming.
I am also thankful to Mr. Waheed-Ur-Rehman (TMO), Mr. Ghulam Hussain
(Account Asst.), Mr. Asad (Clerk) and to all other staff of TMA for help me and
provide me such good information.
More ever I would like to thanks Mr. Aurangzaib Khan for supervising me and
provide necessary guideline to complete this report.
I feel great pride and pleasure on the accomplishment of this report.
KALEEM ULLAH
M.COM (2 YEAR)
SESSION 2014-2016

6. 6
EXECUTIVE SUMMARY
This report is aim at studying and analyzing the TMA Town IV, Peshawar. This
report is based on eight weeks study, research and practical work in TMA. This
report provides information about the Town Municipal Administration (TMA),
that what they are actually done what are their works and duties and what
responsibility imposes on them from local government Khyber Pakhtunkhwa.
The methodology used in report is based on two types of data. One is primary
data consisting of discussion with TMO and other personnel of TMA. The other
type of data is secondary data consisting of annual reports, relevant books &
journals and internet.
This report gives brief introduction about the TMA and their Mission and
vision. The SWOT analysis of the TMA were also discuss over here and some
recommendation which give parallel way to institution such that, there must be
experienced and relevant staff available to provide services. In this competition
era the system must be computerized and updated by latest technology. Training
must be conductfor the existing staff to motivate them and informed them
about the rivalry position and their steps. The customer satisfaction is necessary
in any institution if its acheive its goal & objectives. The staff attitude and the
sustaining of friendly environment for their surrounder is the first priorities of
any institution and their employees.

7. 7
LIST OF ACRONYMS
S.No ACRONYMS ABBREVATIONS
1. L.G Local government
2. LGE & RDD Local Government Elections & Rural Development
Department
3. NRB National Reconstruction Bureau
4. A.D Assistant Director
5. PUGF Provincial Unified Group Of Functionaries
6. NON-PUGF Non-Provincial Unified Group Of Functionaries
7. L.C.B Local Council Board
8. T.M.A Town Municipal Administration
9. WSSP Water Supply and Sanitation Program for Urban
Areas
10. T.M.O Town Municipal Officer
11. T.O (F) Town Officer (Finance)
12. T.O (R) Town Officer (Regulation)
13. T.O (I & S) Town Officer (Infrastructure & Services)
14. ECR Establishment Check Register

8. 8

9. 9
TABLE OF CONTENTS
CHAPTER 1: INTRODUCTION
1.1 Introduction 1
1.2 Background Of Study 1
1.3 Purpose Of Study 2
1.4 Scope Of Study 2
1.5 Research Methodology 2
1.6 Limitations 3
CHAPTER 2: AN OVERVIEW OF ORGANIZATION
2.1 Vision 7
2.2 Mission Statement 7
2.3 Mode/Categories Of Staff 7
2.3.1 NON-PUGF 7
2.3.2 PUGF 7
2.4 Services Provided By TMA 8
2.5 Source Of Income 10
2.6 Sources Of Expenditures 11
2.6.1 Developmental Expenses 11
2.6.2 Contingency Charges 11
CHAPTER 3: WHAT I LEARNED
3.1 Account Section 12
3.1.1 Cash Book 13
3.1.2 Ledger Book 13
3.1.3 Establishment Check Register 13
3.2 Audit Section 14
3.2.1 Salary 14
3.2.2 Pension 14
Preface I
Dedication II
Acknowledgement III
Executivesummary IV

10. 10
3.2.3 Bill Of All Types 15
CHAPTER 4: ANALYSIS
4.1 Strength 16
4.1.1 Staff Relation 16
4.1.2 Profitability 16
4.1.3 Secured Branch 16
4.2 Weakness 17
4.2.1 Limited Number Of Staff 17
4.2.2 Work Burden 17
4.2.3 Lack Of Training 17
4.3 Opportunity 18
4.3.1 Thumb Impression 18
4.3.2 New Technologies 18
4.3.3 New Developmental Programs 18
4.4 Threats 19
4.4.1 Reducing Of Business Activities 19
4.4.2 Political Issues 19
4.4.3 Turn Out 19
CHAPTER 5: CONCLUSION & RECOMMENDATION
5.1 Conclusion 20
5.2 Recommendation 20
5.2.1 Availability Of Required Staff 21
5.2.2 Computerized Staff 21
5.2.3 Training Facilities 21
5.2.4 Friendly Environment 21
5.2.5 Professional Attitude 22
5.2.6 Customer Satisfaction 22
Bibliography 23

11. 11
Chapter # 1
INTRODUCTION
1.1 INTRODUCTION
TMA is one of the most leading and developing services provider institute. It works
under the L.C.B which is controlled by Local Government Election & Rural
Development Department, Khyber Pakhtunkhwa. It works as agent for the LCB and LG.
This system is introduced for the first time by General Zia-ul-Haque in 1979 by the
name of Local Government and Province is dividing into district and tehsil and more sub
categories. Due to this system every individual has to be facilities to solve his problem at
local level and easily discussed their problem with higher authorities of the local
government.
Most of the developmental institutes are moving towards success and TMA is the
leading institution among them. Its providing sanitation facilities to their territorial
jurisdiction. There are selected premises which are authorized and under the control of
TMA and they are responsible for development and sanitation facilities in their
jurisdiction. It works as agent for the LG.
I start my internship in the TMA Town 4, Peshawar where i learned more and practically
apply those things which i study in books during my educational period. After some
practical work in this institution i am able to write the report on the TMA Town 4,
Peshawar.
1.2 BACKGROUNG OF STUDY
An internship is an academic requirement at Quaid-e-Azam College of commerce,
University of Peshawar for the student of M.Com. After completion of internship a
report about the internship is submitted to their supervisor. Internship means ‘doing
practical work which was study earlier in the educational era. It is necessary because
after completion of Master degree most of the peoples go toward practical life and these
internee have some knowledge about the works.
So to fulfill this requirement I also remain as an internee under the Local Government
body known as TMA Town 4 Peshawar for the period of eight weeks. After that I’m able

12. 12
to prepare this report on the basis of my knowledge which I previously had and
especially from the working experience during the internship.
At this I also evaluate and analyze the performance of the TMA and shown its strength,
weakness, threats, and opportunities and problem which are faced to them and also a
recommendation about them and gain more information about this branch of local
government.
1.3 PURPOSE OF STUDY
Doing internship and preparing report is to observe, analyze, and collect relevant data
about an organization and important step is to apply yours abilities and skills during
study and preparing report. I am capable to implement and efficiently utilize that
theoretical study to practical life and gain experience. Also it enhances communication
skills. Shortly by this purpose my knowledge and skills can increase and collect relevant
data and information about Town municipal administration and to prepare report more
completely, precisely, and more effectively. The ultimate goal of doing all this purpose
is to prepare myself for job and do better in my real life work.
1.4 SCOPE OF STUDY
There are a lot of functional areas working under the TMA and in this report many
aspects are covered but it difficult to covered all the department which are currently
working under this TMA in that short time. Because this is also so busy institute just like
other government institute and its staff are busy every single minute in office works.
Also due to some security issue and rules for secrets some data only authorized staff are
allowed to that special premises about which no data has given to outsider.
Although I learned from several branches such as Accounts Branch, Administration
Branch, Audit Branch and Engineering Branch also. But special attachment with the
Accounts branch because of my specialization in accounting.
1.5 DATA COLLECTION METHODOLOGY
The most important thing in report writing is the collection of valid and relevant data and
compiling them in the form of report. So for this purpose I collect important and
qualitative information from different techniques. So in the methodology of this report I
collect information from both sources from primary data as well as from secondary data
collection sources.
In Primary data I collect most of the information from Town Officer (Finance), Senior
Accountant and Assistant Accountant Officer, from clerks and from other staff which are

13. 13
with my relevant field. Also collect some data from my personal observation and
different types of written material which are kept in TMA office.
In Secondary data collection are mainly from annual report and other records of the
department created by the internal staff.
I also study and write some of the useful information from internet just like Local
government legislation and other rules for the institution.
1.6 LIMITATIONS
For the completion of this report and internship in better way I tried my best but
everywhere when there is any organization there must be some problem which are face
to person in getting information or other services. That’s why I also faced some serious
problems, such as time duration, because eight weeks are not sufficient time to
understand the whole system and process of organization. Another main problem is
scarcity of written material and the element of secrecy, due to which I doesn’t access to
all areas. Lastly every staff member are so busy in there official works due to which they
didn’t give mush time to internee. But still I struggle hard and the staff is so cooperative
in that short time and his burden they give me a lot of time.
For further and deep analyzing I study the old report and Local Government Act, 2013
about TMA to complete this internship report.

14. 14
Chapter # 2
AN OVERVIEW OF THE ORGANIZATION
As the Local Government was established in 1979 by the General Zia-ul-Haq to facilitate
every single person of the country but it was implemented as in blue printed form for the first
time on 14 August 2001. This task was assigned to the NRB (National Reconstruction
Bureau). Which present it for the first time in blue printed form known as “Devolution Plan
2000”. As every organization takes much time to reached their destination and create their
status in society. There are a channel and pool between the local government and there under
working organization. All the authorities are assigned to a secretary known by the name of
secretary Local Government.
According to above “devolution plan 2000” the structure for division of the authorities from
“higher to lower tiers” are as follow,

15. 15
As per diagram we clearly judged that,
At first stage the authority and the devolution of some political administration and financial
powers can be transferred from “Federation to Provincial Government”.
At second stage the devolution of some political administration and financial powers are
transferred from “Provincial Government to District and Tehsil Municipal Administration”.
At third stage the devolution and authorities are transferred from “District to Tehsil
Municipal administration and Union Council Administration”.
At fourth stage the devolution and authorities are transferred and forwarded from “Tehsil to
Union Council Administration”.
Federal
Government
•devolution
from
Fedration to
Province
Provincial
Government
District
Tehsil
Municipal
Administrative
Union Council
Administrative

16. 16
As we are concerns with the TMA so we focused on local government that LG ruled over the
LGE & RDD. To whom also some powers and functions are delegated.
LGE & RDD (Local Government Election & Rural Department) are the main head for all the
organization which are control by LG secretary.
On the other side the LGE & RDD are ruled over the three main parts,
 LCB (Local Council Board)
 AD (Assistant Director)
 WSSP Urban Areas (Water Supply & Sanitation Program).
LOCAL COUNCIL BOARD
All the TMA’s in KPK are works under the command of the local council board.

17. 17
ASSITANT DIRECTOR
All the union councils in KPK are work under the control of the assistant director every
problem are forward to him for final decision and rules are implemented and strategized by
the Assistant director for the union council and take any risk on his own behalf.
WSSP URBAN AREAS
There is the duty of WSSP in all urban and rural areas to provide clean and filter water for the
peoples.
Further explanation of LCB is as follow,
The LG secretary delegates the power and authority to secretary LCB who are the responsible
and ruled over the following organization.
 LCB secretariat,
 Local Governance School,
 District Council and Town Municipal Administration
“LCB Secretariat” makes rules and controller of all the TMA in Khyber Pakhtunkhwa.
“Local Governance School” in this school the training is conduct for the new recruit staff as
well as the existing staff of TMA’s who are to be promoted or due to any changes in the
system or any special training session is required to conduct for staff.
“District and TMA” are provides most of the services and doing developing works in their
territorial jurisdiction to facilitate the peoples of that areas.
2.1 VISION
The vision for implementation this system is that to transfer political, administration, and
fiscal powers from the government to lower tiers. In order to bring governments closer to
common citizens from greater accountability and better understanding of the needs and
preferences of peoples.
2.2 MISSION STATEMENT

18. 18
The City District Government has a special role and wide remit that goes beyond that of an
ordinary local authority. We look after the City on behalf of all who live, work and visit here
and have primary objectives,
 To promote Art & Culture,
 To strengthen Business and Economy,
 To provide best Healthcare for all,
 To provide equivalent housing for all,
 To provide best transport facilities,
 To provide best Healthcare for all,
 To provide equivalent housing for all,
 To provide best transport facilities.
2.3 MODES OF STAFF IN TMA
Total numbers of employees are 269 in TMA Town-IV Peshawar. These staffs are divided
into two sub-categories which are as under,
2.3.1 NON-PUGF
NON-PUGF stands for “Non Provincial unified group of functionaries” in this the
ranking/grading/cadre is start from BPS-1 up to BPS-17.
This is under the supervision of TMA’s. All the posting and other issuing of the NON-PUGF
staff are discussed and solved inside in TMA. And the responsible and focal person are the
TMO of that TMA.
2.3.2 PUGF
PUGF stands for “Provincial unified group of functionaries” in this category the cadre are
start from BPS-11 up to BPS-19.
This category of staff are directly concerned and controlled by the Local Council Board
(LCB). All his issues are and other matters were solved by and under the control of the
secretary Local Council Board. .
It consists of three cadre’s which are discuss as under,

19. 19
Cadre’s Initial BPS Up to BPS
Administration Cadre 11 19
Engineering Cadre 11 18
Now it upgrade to BPS-19
Accountant’s Cadre 11 18
2.4 SEVICES PROVIDED BY TMA
Every District has divided into one or more Tehsil Municipal Administration controlled by
Tehsil Municipal Officer, Municipal Officers. The Executive Authority of Tehsil Municipal
Administration shall vest in the Nazim Tehsil Council who is responsible to ensure that the
business of TMA is carried out in accordance with the Khyber Pakhtunkhwa Local
Government Act 2013. A brief of the key roles and functions of a Tehsil Municipal
Administration includes:
 Monitoring and supervising the performance of government offices located in the
tehsil and hold them accountable by reporting to the district government.
 Preparing spatial plans for the tehsil including plans for land use and disseminate
these plans for public enquiry.
 Executing and managing development plans for improvement of municipal and
infrastructure services.
 Enforcing laws, rules and bye-laws to ensure efficient and quality delivery of
municipal services (anti-encroachment drives, affixing of sign-boards, etc.).
 Exercising control over land development by public and private sectors for
agriculture, industry, commerce, residence, recreation, entertainment, transport, etc.
 Maintaining data base and information system on services in the tehsil and provide
public access to it on nominal charges.
 Collecting taxes, fines and penalties provided under the Khyber Pakhtunkhwa Local
Government Act 2013.
 Organizing sports events, cultural fairs, recreational carnivals, leisure activities,
cattle markets.
 Coordinating and supporting municipal functions amongst village and neighborhood
councils.

20. 20
 Regulating markets, issuing licenses, granting permissions as well as imposing
penalties against violations.
 Developing and managing schemes, including site development, in collaboration
with district government.
 Formulating strategies for infrastructure development, improvement in delivery of
services and implementation of laws.
 Preparing and presenting reports on the performance of municipal administration in
tehsil council at least twice a year.
 Calling for quarterly reports from tehsil based offices of government, presenting
them to tehsil council and forwarding them to district government.
2.5. SOURCE OF INCOME
There are a lot of head’s from which TMA’s received income. Total income of TMA Town-
IV Peshawar is approximately 13.3 Million PKR per month. The budget allocated for
TMA is approximately 430 Million PKR.
 Local tax on services.
 Fee on sale of animals in cattle markets.
 Market fees.
 Tax on the transfer of immovable property.
 Property tax rate as specified in section 117 of this Ordinance.
 Fee on advertisement other than on radio and television and billboards.
 Fee for fairs, agricultural shows, cattle fairs, industrial exhibitions, tournaments and
other public events.
 Fee for approval of building plans, erection and re-erection of buildings.
 Fee for licenses or permits and penalties or fines for violations.
 Charges for development, betterment, improvement and maintenance of works of
public utility like lighting of public places, drainage, conservancy and water supply
by the Tehsil Municipal Administration.
 Fee on cinemas, dramas, theatrical shows and tickets thereof, and other
entertainment.
 Collection charges for recovery of any tax on behalf of the Government, District
Government, Union Administrations or any statutory authority as prescribed.
 Rent for land, buildings, equipment, machinery and vehicles.
 Fee for specific services rendered by a Tehsil Municipal Administration.

21. 21
 Tax on vehicles other than motor vehicles registered in the Tehsil.
2.6. SOURCE OF EXPENDITURE
As there are Millions of Rupees of expenses of TMA Town-IV and these expenses are mainly
in two heads,
 Developmental expenses,
 Contingency charges.
These two heads are further divided & expanded up to 52 sub-heads in which all the expenses
are correctly located on the incurring of that event.
2.6.1. DEVELOPMENTAL EXPENSES
As from budget proposal we see that most of the budgeted amount is expended on the
developmental works. Such as construction of drains, streets, sidewall, bridges, and funeral
places etc.
2.6.2. CONTINGENCY CHARGES
This is the second head in which the budgets are incurred which are consists of many sub-
sections. In contingency section most of the amounts are incurred in POL Charges and in
other sections such as, Telephonic bills, electricity bills, Purchases of durable goods,
stationary, printing charges, and much more.

22. 22
Chapter # 3
WHAT I HAVE LEARNED
During the internship period of eight week I gained less knowledge about the TMA and its
works because of shortage of time and also the less cooperation of staff, because the staff has
their own work burden. But still they gave me time and his effort and little bit cooperate with
me due to which I’m able to learned more and more collect suitable data for written a report
and also improve my mind about the local government and their way of controlling the whole
system. There are many departments in TMA but as per restriction with my specialization i
worked in few of them and collect some of the informational views which are as under,
3.1. ACCOUNT’S SECTION
The account’s Section of the Town Municipal Administration is works under the control of
Town Officer (Finance), who is responsible for matters of Accounts Section. The money
order are forwarded by the senior accountant and clerical staff to the ATO (F), which are
further marked and forward to the TO (F), and after allowing them these are forward to TMO
for final sign and closing. After the supervision of the TMO the cheque is drawn and send to
bank for cash.
As in my period of time in Account’s Section I work under the supervision of the Assistant
Accountant Mr. Ghulam Farooq who helps me out and I learned more and more due to his
humble efforts. I handled three books of account in that department. These books are as
under,
 Cash Book,
 Ledger book (known by classified),
 ECR (Establishment check register).

23. 23
3.1.1. CASH BOOK
There are two heads of account as in the cash book.
I) Income
II) Expenditure.
On the left side of the cash book all the income are recorded chronologically in order on the
daily bases with its complete information such as; date, cheque Number, bank name etc.
And on the right side of the cash book all the expenditure are recorded with its complete
description. All these expenditure are passed from long process such as a requested
application has been forwarded in upward direction (Bottom-up) for approval of the TMO,
and its came back to clerical staff in the downward direction (top to bottom) to drawn a
crossed cheque for these expenditures which are then sent to its concerned banks.
After the complete recording of the income and expenditure it will closed at the end of the
every month, these are reconciled and the final balanced amount (closing amount) of the
current month are transferred to next month as opening amount for further proceed.
3.1.2. LEDGER BOOK (CLASSIFIED BOOK)
This is known as book of final entries. There are separate section for each and every single
head of income and expenditure. As per my practice i practically judge and seen that there are
twenty eight (28) heads of income from which the TMA earned money and fifty two (52)
heads of expenditures in which TMA incurred his money. So every single income and
expenditure of Town Municipal Administration is recorded under their assigned heads. At the
end of every month every heads of accounts are closed and per rules there balanced amount
are transferred to next month.
3.1.3. ECR (ESTABLISHMENT CHECK REGISTER)
This book helps the accountant in designing the salary packages for the employees of the
TMA. All the increments which are added in the end of every year, basic pays, all types of
allowances such as house rent allowance, medical allowances, convince allowances, and
honoraria all these are records are kept in this book of ECR. There is one single section

24. 24
assigned for the every single employee of the TMA Town IV in which all the above
allowances and his other monetary facilities are recorded which are given to him.
This book is update with change in the roles of the local government or the announcement of
new budget for next year. With the help of this ECR the service book of every employee is
maintained and his salary packages are drawn every month.
3.2. AUDIT SECTION
I also worked in audit section of TMA Town-IV under the supervision of Mr. Aurangzeb
khan Assistant Audit Officer, from whom I learned much knowledge about the audit rules
and regulation and other ways/clauses of conducting audit.
As we know that word “Audit” is derived from Latin word “audire” which means to hear the
accounting entries. As in audit section of the TMA Town-IV there are most frequently
worked which are mostly entered and passed under the supervision of this audit section are as
follow,
 Salary,
 Pension,
 Bills of all types.
3.2.1. SALARY
To every employee of TMA Town-IV there’s a remuneration has been given and for these
remuneration at the end of every month a list of employee’s (With which a full detail of
salary such as Basic Pay, Adhoc Allowance, House Rent, Medical Allowance, Charcoal
allowance etc. are enclosed) are send for audit from account section to audit section. These
salaries with full detail are checked by auditor with the Establishment Check Register which
are maintain and updated according to changes and amendments in the central rules and
regulation. After tally these current salary with ECR records it would passed and auditor
should signed it for further and final process which is drawing of cheque and claims to
treasure of Local Government.
3.2.2. PENSION
The most beneficial facilities to Government employees are pension which is given to retired
employees in mode of cash at the end of every month. There’s some employees who are

25. 25
retired from TMA Town-IV to whom pension are given on monthly basis by the Local
Government.
The lists of retired employees are received from pension section. These lists consist of basic
pay and medical allowance of the retired employees. These lists are checked & tally with the
ECR of pension section. If there no mistake it would initialize & send back to pension section
to pass the check for cash to treasure of Local Government.
3.2.3. BILLS
When there’s any expenditure incurred or any other’s developmental work done so for
payment & receipt there is a systematic process from which a claim for cash has
chronologically passed.
As in TMA Town-IV when there any claim for cash so in written form of requisition which
are passed by account section and further it has been entered to audit section for final
checked. So in audit section the claim is check with it full detail, Such as if there any
expenditure incurred bills against which payment is required so the voucher must be checked,
or if its developmental worked bill so the engineering passed worked sheet must be checked
on which the detail of completed work are given.
After completion of these entire requirements the requisition for cash has accepted and initial
sign are countered by the auditor.
As their some responsibilities which are imposed on the auditor such as,
 Tick the every checked figure or other checked details or entry.
 If there any doubt, called for detail with full description and its documentation.
 If there any serious problem detected & the received documentation is rejected so
write full clause and rules of audit with its complete bibliography.
 After checking everything and there’s no fraud detected so countered passed stamp
and write the checked figure, short detail and also counter initial sign by the auditor.
 At the end the auditor write way of doing of his work that what he do & there’s no
fraud and errors in this file on the note sheet & will attached at the end of file.

26. 26
Chapter # 4
ANALYSIS
For analysis a word SWOT is used which are Acronyms of Strength, weakness, opportunities,
and threats. Which means a careful and broadly evaluation of the internal strengths and
weaknesses of the organization and also the outdoor and external opportunities and threats,
which give benefits to them and those threats which are stands against his success.
There are some SWOT analyses of the TMA Town-IV which are as under,
4.1. STRENGTH
There are some things which are considered as the strength of the TMA Town IV which
really shows this organization much better from other organization of the Local Government
such as,
4.1.1. STAFF RELATION
The attitude and behavior of the staff is very outstanding and every one can meet with the
higher authorities without any hesitation and discuss their issues and problems with them.
The relationship amongst the staff is very cordial and friendly. And it’s also very friendly
with their customers.
4.1.2. PROFITABLITY
The TMA Town-IV is profitable tier of the Local Government among the other TMA’s.
Because of the better usage of their resources they generate huge amount of profit. As most
of the times I judged in period of my internship that TMA Town-IV helps other TMA’s in the
payment of salaries to their staff, Because of the short coming of their incomes.
4.1.3. SECURED BRANCH
It is very secured branch by location as compared to other TMA’s in Peshawar. Everyone can
feel free and secured after entering to the TMA Town-IV.

27. 27
4.2. WEAKNESS
There’s also some weakness of the TMA Town-IV which stands against the success of this
organization such as,
4.2.1. LIMITED NUMBER OF STAFF
There is limited number of staff in TMA Town-IV. If due to some problem one responsible
person go on leave so there is no one who control and carry on his works. There works are
either transfer to other person who have no knowledge about that s works. Or their seats is
vacant for these leave days and all their activities are stuck for that days and create a lots of
problem for them because it’s a huge burden to them after coming to office.
4.2.2. WORK BURDEN
During my eight week internship I observe that the work is not equally distributed among the
authority. Due to which discomfort are clearly seen in the staff. As I personally observe that
there are some authorities who are all day without having much work to do (who’s day are
passed without work or little work which is below the average as per their responsibilities),
whereas on the other side there’s such employee’s and authority who don’t even a single
minute for relaxation. Even I also observed that some employees are also work after the
office time to complete assigned task and this is without any additional payment to them.
This creates work under pressure situation for some and relaxation for others. This leads the
staff to depression and laziness.
4.2.3. LACK OF TRAINING
The main weakness of the TMA Town-IV are that there’s no training workshops and
seminars which are conducted for the grooming of the staff. From the training sessions the
staff can gain lot of improvement and improve their way of doing work. As due to training
some new techniques are gain and also their behavior, attitudes are buildup from society.
These training are motivated and buildup the consciousness of the staff toward their jobs,
responsibilities, and provide platform of punctuality, and honesty with their works. It leads
the organization towards a leading success. But if the organization doesn’t conduct any
training and motivational seminar this leads the organization towards failure and its
performance are gradually decreased and it last it destroy the organization.

28. 28
4.3. OPPORTUNITY
There are some ways and opportunity due to which TMA can become one of the success tier
of Local Government amongst their rivalry, which are as follow,
4.3.1 THUMB IMPRESSION
Manual system are used for the attendance of the staff in most of the organization, but now
there are new system invented which are directly connected to the headquarter/center of the
organization. This system is complete work on thumb impression in which finger of staff is
used as input due to which attendance are automatically recorded in the center.
This system is used for both in & out of the staff from department. Due to this system
regularity are correctly recorded, his duties and punctuality are accurately and systematically
judged.
4.3.2 NEW TECHNOLOGIES
As in these developing world day to day new technologies and new methods are invented for
the succession of business and other institute which are survive in these globe. So for success
in these competitive era adoption of these technologies are necessary which able you to
compete with its rivalry.
One of the necessary steps which I seen to be taken for TMA to his as a first success step
which has to adopt software for recorded all their data’s and other necessary business records.
Because no a days they are recorded it manually which is complete waste of time and also
their concern staff has to faced much problem and difficulties at the time of maintain. The
software based program has no mistake and kept all record safe and correct with all its
figures.
4.3.3 NEW DEVELOPMENTAL PROGRAMS
As per banks statements there are millions of rupees of TMA in different bank accounts. On
this amount they are receiving some percentage of interest. So the better ways to earn more
from these current interest if they invest these amount in developmental programs from
which TMA earned a lots of profit as compare to banks interest and also create jobs for the
surrounding peoples.

29. 29
So the best opportunity to TMA is to prepare and create that sort of plans and other profitable
projects which are beneficiary for both environment and surrounding live hood, and better
way to generated profit for TMA also.
4.4. THREATS
Threats are the outside/external issues and problems which stand against the success of any
organization.
4.4.1. REDUCING OF BUSINESS ACTIVITIES
As due to security issue in the country everyone can feel himself unsecured during running
their business and no one want to job in Pakistan. The business activities are become decrease
day to day which have great impact on the stability of TMA Town-IV. Secondly the
Government imposed high taxes rates on every single activity due to which most of the
peoples shifted their assets to foreign countries and developmental works are became stuck
only due to these taxes. These are some major threats which affect the regularity and stability
of TMA’s.
4.4.2. POLITICAL ISSUES
Now days every single institution are effected by the politics and there’s great interference of
the politics in running of business or other works. Politics issue creates problem and stands in
every activities which are doing developmental works or doing any other expenditure or
receiving of incomes. If there recruitment process so this will also effect by the politics and
much more problem are faced due to these corrupted politicians.
4.4.3. TURN OUT
Due to the work burden on the clerical staff most of the work and other activities are late so
the employees of the TMA become deteriorate and loss their confidence and after repetition
these all there activates are stuck and stopped on that placed. Due to these problem facing the
staff become rebellion and start protest and much more against the institution. So if they gain
they rights it success either they resign from their jobs which are bad impact on any
institution.

30. 30
Chapter # 5
CONCLUSION & RECOMMENDATION
5.1. CONCLUSION
The overall performance has been raised which can be observe from above analysis in the
light of this on the LG & TMA’s. I have seen that the TMA’s also play a vital role in
generating a fund as well as manage these funds in many sectors. It distributes and expends
huge part of the fund in the developmental works. If there any short coming in anyone branch
all over the KPK the other can ready to help him out. It is the duty and responsibilities of the
Finance department to manage all the funds generated that’s why it’s also known as backbone
of the TMAs.
According to developmental work and collection & generation of fund the TMA is leading
institute in local level for the local government. Because its works in many sector such as
collection fund from development works, property tax, income tax, collection from stands &
cattle fairs etc. It provides best loans to their staff on every level. Its provide best services to
their customers and it is divide in four parts in district Peshawar.
However there are threats for every organization and threats faced to TMA are due to the
overall recessionary economic condition and as growing competitions as more & more with
in the other TMA’s. its competitor are working full enthusiasm to develop its organization
more as compare to other and provide best services to become success in this competition era.
5.2. RECOMMENDATION
In this section few recommendation are given for the solution of these problem which are
faced to TMA. By following these recommendations I’m fully confident that TMA’s which
have very good reputation in the country and goodwill of the local government will become
more competent, efficient, profitable institute than other institution. These recommendations
are as under:

31. 31
5.2.1. AVAILABILITY OF REQUIRED STAFF
More staff will require for achievement more goals & reached to their final mission and
destination. Because of due to lack of staff and work burden most of the employees are not
able to complete their work on time. There must be a customer service center which provides
information to the customer so that there were no waste of time of customer as well as the
employees also completes their works without any distribution.
5.2.2. COMPUTERIZED SYSTEM
There are few people, who have little knowledge about computer and its uses, because there
are insufficient numbers of computer in office and it’s well known by every one that now a
days computer are just like a breath for survive in our daily life. So there must be a computer
in every office of each section of TMA. There will be great achievement for TMA to convert
all his records to soft form, by doing so it will save time, also detect any problem easily, and
also easy to handle, because by computer every calculation, search, or detection of any detect
of fraud it will easily find out.
5.2.3. TRIANING FACILITIES
There must be arrangement for training and other knowledgeable seminar for their
employees. Because our country is under-developing and day-to-day changes have been seen
and new technologies are raised which are harder to handle without any knowledge about
them. So training is necessary which will provide better knowledgeable environment and
good improvement, and developmental session for their employees.
5.2.4. FRIENDLY ENVIRONMENT
Friendly environment must be created because it will help to gain interest of employees in
work. Noise in the office has bad impact on the running work & other working activates. At
the end of the month hundreds of employees were in office in these solved their salaries
issues. By this noise has been produced by these employees and it create work under pressure
environment for the working staff. Its duty of that working employee to give them
disciplinary and ruled guidance about the office so there will be no disturbance in the office
which affects the works.

32. 32
5.2.5. PROFESSIONAL ATTITUDE
Good professional attitude is required for success and leading towards their destiny. The
better management should curtail the unnecessary expenses and better way to improve their
profitability. All loop holes to be closed that are used to incur our expenses without any
official work such as telephonic, fuel, electricity, all these are fringe benefits for TMA. There
must strictly check out on every single activity of cost. The staff of the TMA should be
punctual and follow the office timing strictly and work with honesty.
As in the offices most of the staff is coming late to office and the customer are waiting for an
hours for their arrival. This is complete waste of time and in this competitive era wastage of
time is not tolerable so there is the duty of staff that they should be loyal to their duties.
5.2.6. CUSTOMER SATISFACTION
Now a day one factor which is seems to be common in all departments is competition.
Competition totally depends upon customer’s satisfaction and market value of success of any
department are find out through the reappearing of customers to that department and as
customer are also known as assets of department. If they satisfy from there services and
facilities they become a good supporter to that department.

33. 33
BIBLIOGRAPHY
1. Tehsil Municipal Administration Budget Rules 2016 Government of
Khyber Pakhtunkhwa Local Government Elections and Rural
Development Department.
2. Zulqarnain Hussain Anjum (2001). New Local Government System: A
Step towards Community Empowerment.
3. The Khyber Pakhtunkhwa Tehsil and Town Municipal Administration
Rules of Business, 2015 by Secretary Local Government.
4. Muhammad Khaliq (2012), Local Government System in Khyber
Pakhtunkhwa a Historical Analysis,
5. Shah Faisal (2016), Budget Proposal for the year 2016-2017 for the TMA
Town-IV Peshawar, Khyber Pakhtunkhwa.
6. WWW.KPLocalGovernment.gov.pk.
Employees References
1. Sir Anees Khan.
2. Sir Ghulam Hussain.
3. Sir Shah Faisal.
4. Sir Asad khan.
5. Sir Aurangzeb Khan.
6. Sir Syed Talat Jawad.
7. Sir Zahoor Khattak.