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                       2) Field Survey

                         The questionnaires were sent to Provincial Administrative Organization, Municipality,

                 and Subdistrict Administrative Organization with both large and medium size. The total 2,586
                 questionnaires were sent out and 753 of them were returned, consisting of 41 Provincial
                 Administrative Organizations, 658 Municipalities, and 53 Subdistrict Administrative

                 Organizations. The questionnaire is divided into seven parts: Part 1: Overview of the
                 Organization, Part 2: Collection of User Fees / Charges, Part 3: Local Public Enterprises and
                 Social Enterprises, Part 4: Economic Development, Part 5: Loans and Bonds, Part 6:

                 Limitation and Issue, and Part 7: Suggestions. The questionnaire aims to explore the previous
                 focus and future interest of local governments on the development of the four revenue sources.

                       3) Focus Groups


                         The seminars with the focus groups were to brainstorm the ideas from two target
                 groups: (1) the local governments, held 0n 30-31 July 2014, with the participation of 26
                 local governments, and (2) the involved government agencies, held on 23 January, 2015,

                 with two participating agencies including the Department of Local Government and the
                 Committee of Decentralization.

                       4) Public Hearing


                         After drafting the guidelines for the development of the four local revenues, the
                 researcher presented the research finding in order to receive feedbacks for the review of the
                 proposal. The public hearing was held on 20 January 2015, with 89 participants comprised

                 of 65 representatives from local government and 14 representatives from The Asia
                 Foundation and 10 representatives from the press agencies.

                       5) Workshop for Feasibility


                         The researchers conducted a workshop on innovation for the development of the local
                 revenues in order to educate the interested local government who is ready to put it into action.
                 The main objective of the workshop is to create a better understanding among the local

                 governments on the principles and guidelines in the development of the local government
                 revenues according to the results of this study as well as to inspire or encourage the interested

                 local government who is ready to be the pilot site of the practice. The workshop was held on
                 20-21 March 2015 with the 80 participants consisting of local government leaders and
                 officers such as Administrative Assistant, Deputy Chief, Office Director, Division Director,
                 Fiscal Analyst Officer, General Administration Officer, Policy and Planning Analysis Officer.
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