The purpose of this course is to provide training in the basic principles and practice of Management, Accounting, Auditing and Budgeting (MAAB) in the public sector. Training in the use and application of computers is an important element of the programme. This course is also seen as preparation for higher-level training in public financial management for selected individuals in the University of Ulster, Northern Ireland, U.K.


 

To introduce the participants to modern concepts and techniques of public sector financial management particularly budgeting, accounting and auditing.
 

To prepare participants for practical application of computing skills in financial management work.
 

To develop managerial capacity of the participants in managing and implementing financial and other reforms.
 

To provide participants with the knowledge and techniques to train others.
 

To select participants for further training abroad.
 

MAAB will provide GOB with a steadily growing number of officers who have received intensive and extensive training in key financial management areas. This will motivate these officers to begin, immediately, to make a more informed contribution to GOB's financial developments and to cascade their knowledge to officials with whom they are associated.

MAAB courses are held twice a year, in January-March and September-November, for a period of 10 weeks each, at the FIMA premises. Thirty participants are selected, for each of these two full-time MAAB courses, by a selection committee in the Finance Division of the Ministry of Finance in agreement with the FIMA project. Participants are awarded a certificate on completion of their training.

Officers of the level of Deputy Secretaries/Senior Assistant Secretaries/Assist Secretaries with an academic background in Finance/Accounting/Economics/ Business Administration/ Management and/or experience in Public Sector Finance Management (i.e. Budgeting, Accounting, Auditing, Development Planning, Fiscal Administration etc.) are eligible to enroll in the course. A good understanding of written and spoken English is essential. On completion of training, the participants will have to work in finance-related jobs for at least 3 years and may also be asked to be trainers on subsequent MAAB courses.
 

Senior GOB officers, guest lecturers and speakers from outside GOB (including foreign speakers) and FIMA trainers work as resource persons on this course.

Management Skills and Management of Change
  

Economic Development and Policy
 

Budget concepts, their application and Budgetary Control Systems
 

Finance and Management Accounting
 

Internal Control and Audit
 

PC Skills
 

Concepts in Information System and Information Technology

Every year, out of about 60 participants in the two MAAB courses, 22 are selected for overseas training in the University of Ulster, Northern Ireland. Criteria for selection of trainees for higher studies abroad includes, achievement of a minimum score of 6 in IELTS (International English Language Testing System) test, taken by the British Council on completion of MAAB courses as well as their performance in MAAB courses. Those selected for MAAB training take a Pre-IELTS test conducted by the British Council either at beginning or during the MAAB course. This test is not used for the selection process. Instead, it gives trainees experience of the requirements in the IELTS test and it helps them identify the weaker areas in their use of English which they can strengthen before the formal IELTS test.
 

The phases of this overseas training are: 
 

13-week Certificate course in Government Financial Management, in the University of Ulster, Northern Ireland, in June-September, followed by a 2-week attachment with FIMA, at Dhaka. 
 

13-week Diploma Course in Government Financial Management, on successful completion of Certificate Course, in the same University, in June-September the following year; and
 

On successful completion of Diploma, submission of a Dissertation on a selected subject, by September of the following year while working on respective jobs in Dhaka. This leads to the award of an MA degree in Government Financial Management by the University. The Dissertations are written in a distance-learning environment with the involvement of mentors at Dhaka and supervisors in the UK University. Trainers are allowed one month's full-time attachment with FIMA, during this Dissertation preparation period, to carry out any necessary field research.