The FIMA has already introduced a 9-week course entitled MAAB for mid-level officers across the Government. This will develop a core group of cross-cadre officers who will not only utilise the skills gathered through this course in their respective workplaces but will also work as part-time trainers in FIMA to sustain financial management training. 

It has been generally recognised by the Government that officers belonging to various cadres who become directly/indirectly involved in financial management-related jobs, immediately on completion of their probation, need to have some theoretical and practical training in Government financial management. It has been suggested, by key stakeholders within the Government, that FIMA could design and introduce such a course for officers belonging to appropriate cadres at the very early stage of their careers. 

This course could then be linked with the already existing MAAB course so that a strong foundation is laid for building skills in financial management across ministries and cadre officers. This training course, entitled TEAM, has been designed to fulfil this training need. 

The objectives of this training are as follows:
 

Giving the trainees a general overview of the modern concepts of pubic sector financial management.
 

Giving them hands-on training on budgeting and accounting systems of the Government of Bangladesh.
 

Providing the trainees with the capability to do financial planning and analyse financial information for decision making.
 

Updating their knowledge on core financial rules and regulations of the Government.
 

Promoting transparency and accountability in their work as potential financial managers.
 

Imparting skills in management of change.
 

Providing basic skills in information technology. 

The following benefits are expected from this training programme:
 

Creation of a core group of trained officers to perform basic financial management function in ministries/departments.
 

Improvement of the budgeting and accounting function of the ministries.
 

Creation of awareness about the need for reforms in financial management.
 

Building up appreciation about the need and use of modern technology in financial management. 
 

Preparation of a potentially suitable group of officers for the higher level MAAB course run by FIMA.

TEAM training is held four times a year, for a period of 15 days each, at the Financial Management Academy (8th Floor, 1st 12 storied Government Office Building, Segunbagicha, Dhaka) targeting 120 trainees per annum; i. e. 30 trainees in each course. The course is a combination of class lectures with an emphasis on workshops, case studies, group discussions and presentations involving effective participation of the trainees. Trainees attending the course are given a course completion certificate. 

TEAM training is given to selected, directly recruited cadre officers who have completed their probationary period and are likely to be involved in financial management functions. This implies that officers of the above level belonging to cadres directly dealing with financial management, or officers working in ministries or functions having a financial management focus will be given preference for selection for training in this course. It is expected that the participants will work in finance-related jobs for a responsible period of time after the training. 

Senior GoB officers, guest speakers from outside the Government and FIMA trainers will work as resource persons on the course. 

General:
 
An overview of the basic principles and concepts of public sector financial management. 

The structure of Government financial management system in Bangladesh.

Budgeting:
 

Budget concepts and their application.
 

Budget cycle, process and preparation.
 

Budget forecasting, profiling and Budgetary control practices.
 

New budget classification.
 

ADP, Development budget and Revenue Budget.

 
Accounting:
 

Basic concepts of Government Accounting.
 

Introduction to Financial Accounting.
 

GoB accounting systems and procedures.
 

Core financial rules and regulations. 
 

Functions of Drawing and Disbursement officers.

 
Auditing:
 

Statutory audit function.
 

Basic auditing concepts.
 

Role of C&AG and PAC.

Information Technology:
 

Basic PC skills.
 

Budget and Accounts consolidation database.