[{"bbox": [82, 147, 1167, 323], "category": "Table", "text": "<table><tr><td>and systems; communication and information.</td><td>transformative approaches including human rights based approach.</td><td></td><td>issues at various governance levels (local and central) with a view to boost women's political and socio-economic participation as well as addressing barriers to women's empowerment.</td></tr></table>"}, {"bbox": [92, 325, 1163, 605], "category": "Text", "text": "**Lessons Learnt:** This proposed Action will **build on the ongoing Local Government Sustainable Development Programme (2016-2022)** implemented through the EU-funded \"*Capacity development for Local Governance and Fiscal Decentralisation programme*\". It will help further strengthen the decentralisation process in Bhutan. **Despite significant achievements, local governments continue to face challenges**, including: nascent governance and democratic systems at the local level; administrative and fiscal decentralisation not yet fully anchored (hampering expansion of own-source revenue); lack of capacity to perform certain roles and responsibilities mandated in the local government Act; poor accountability of local government towards citizens, gaps related to inclusive education and limited women's participation in local governance."}, {"bbox": [92, 623, 1163, 778], "category": "Text", "text": "The programme was strong on fiscal decentralisation and capacity building of local governments and elected officials. The focus was on mainstreaming rather than on innovation. There is a **need to focus on establishing social accountability mechanisms** for more civic engagement at appropriate levels of planning, implementation and monitoring; **Need to continue strengthening capacity in areas related to fiscal decentralisation and Public Finance Management (PFM)**."}, {"bbox": [92, 795, 1163, 1232], "category": "Text", "text": "There has been **limited success in improving revenue mobilisation**. More focus on other components of fiscal decentralisation would be necessary, such as own source revenue (OSR) mobilization and inter (and intra-) governmental fiscal coordination. IMF and World Bank are planning to undertake Tax Administration Diagnostic Assessment Tool (TADAT) workshop in Bhutan. IMF / SARTTAC had informal discussions on TADAT with RGoB. Goods and services tax (GST) offers an opportunity to discuss the design of a shared tax system. However, software issues have resulted in the delay of the implementation start date. Clustering of financial services at the local level will be needed to ensure accountability and transparency of expenditure. The **decision-making process for prioritization of activities and allocation of grant** at the Gewog level needs to be strengthened especially through revitalization and strengthening the institution of Zomdu (village meeting). The **engagement of civil society organizations in areas such as women's participation** in local governments, capacity development and social accountability proved to be successful. The capacity of the Department of Local Governance needs to be further strengthened. There is need to strengthen institutions at central and local level for **mainstreaming gender equality, environment, climate, disaster and poverty**. **Digitalisation of public services** need to be encouraged."}, {"bbox": [92, 1249, 1163, 1467], "category": "Text", "text": "Women in Bhutan, in general, enjoy a favourable socio-cultural environment. However, in the emerging democratic political environment, **representation of women** has been dismal. While women make up 50.8 % of the total eligible voters and generally turn up in more numbers than men for the elections, elected women local government functionaries constitute a mere 12.96 % of the filled posts at the local government level (3rd LG election). Therefore, targeted Action at supporting women by creating a gender-friendly and inclusive environment, building leadership capacity and creating a network of women leaders must be pursued."}, {"bbox": [92, 1493, 1163, 1617], "category": "Text", "text": "There is a need to **strengthen development partner coordination** in the country in order to ensure complementarity of similar projects and programmes as well as to jointly review the sector performance at Ministry level on an annual basis. It is also felt that engaging with UN agencies especially WFP, UNDP, ITU and UNICEF besides the IMF, World Bank and ADB is important both for providing technical"}, {"bbox": [1026, 1680, 1142, 1704], "category": "Page-footer", "text": "Page 22 of 39"}]