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Lesson
Post-TA financial resources should be sought and considered in order to implement the recommendations made, based on the in-depth diagnostic studies completed for Nepal and Cambodia under the TA. These recommendations will require financial contributions for the effective implementation of an adapted, coherent, transparent, and equitable property tax for all.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
Knowledge and innovative solutions developed through TA should be aligned with ADB operations. This may be fostered by maintaining close coordination with the country focal for the Sector Group's Public Sector Management and Governance office and regional departments to further explore opportunities that leverage knowledge and innovative solutions for ADB operations.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
ADB has successful experiences combining good diagnostics and collaboration with DMC stakeholders with adept and integrated use of operational modalities. Also, remarkable progress in the use of technologies has been observed in the participating DMCs during implementation. These provide the basis for ADB to learn from and upscale innovative practices in DMCs, and globally. Collaboration among possible development partners to conduct joint diagnostics should be promoted for better development outcomes.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
There are several line ministries involved in property tax management, i.e., national and local tax administration, land management, and judicial agencies. Upfront participation of and effective communications with these stakeholders, alongside increased ownership of TA outputs, are critical to ensure project success and sustainability. The involvement of resident missions by conducting stakeholder analysis and ensuring ownership of government stakeholders is critical in this regard.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
Approaches to strengthening capacity in property tax development involved the use or introduction of innovative technologies. And to support and disseminate these innovative technologies, pilot projects are proven effective.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
Effective communication with implementing teams on the approach and strategic plans for TA implementation is important.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
It is important to listen to government counterparts and to understand the local context of the country through in-depth diagnostic study. This will help in recommending suitable and context-specific solutions. Project teams should try to anticipate country requests, especially during the conduct of the diagnostic studies, for which costs can sometimes be underestimated.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
Virtual events are effective for knowledge sharing in a cost-effective manner, but not so suitable for having dialogue for concrete country actions. Therefore, it is necessary for the use of either modality should consider the purpose and objective of the event.

Project Number: 54076-001
Project Name: Strengthening Property Tax Management to Enhance Local Revenue
Report Date:
Lesson
Local auditors should be trained in good public auditing practice in organizations abroad.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date:
Lesson
There is a better chance of success if senior advisers from recognized audit offices in countries—where corruption is low and quality PFM is rated highly—are embedded into this audit authority.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date:
Lesson
Strengthening external audit requires long-term commitment, a culture of change, and the acceptance by the legislature and the government that an independent body should be responsible for external audit.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date:
Lesson
Strengthening external audit could have been undertaken as a separate program.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date:
Lesson
For future similar interventions, the use of the theory of change methodology, which starts by determining what outcomes are required, how success would be measured, and the activities required to achieve them, should be considered.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date:
Lesson
The DMF is crucial in monitoring progress and assessing program accomplishments.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date:
Lesson
Effective coordination and implementation arrangements foster the success of programs/projects.

Project Number: 41373-012, 41373-013
Project Name: Public Financial Management for Rural Development Program
Report Date: