GoB has undertaken a phased programme of reforms in Government budgeting and accounting in order to establish sound financial management systems across the government. For this purpose, various measures have already been taken under the Reforms in Budgeting and Expenditure Control (RIBEC) project of the Finance Division including computerization of budgeting and accounting and changes to the existing systems and procedures. The new system is intended to provide the foundation for improved budgeting and expenditure control that are prerequisites to good financial management.

In order to derive maximum benefit from the ongoing reforms in financial management, it is considered essential that all those involved in this job are given necessary training in the new systems and procedures. To meet these objectives, FIMA project, (one of the sister projects of RIBEC aimed at sustaining the reforms) has developed a series of training courses including the one targeted to appropriate groups of officers and staff of line ministries who are directly involved or likely to be involved in financial management job. The need for this training programme was emphasised by the Finance Division as well as by other key stakeholders in the Government. This training course entitled "Training in Budgeting and Accounting System - TIBAS" has been developed especially to cater to this specific need.
 

The main objectives of the course are :
 

Create an awareness about modern concepts of public sector financial management.
 

Impart knowledge and skills in appropriate applications of budgeting and expenditure control system being implemented by the Finance Division through the RIBEC project.
 

Update the knowledge of the participants on relevant financial rules and regulations.
 

Familiarise the trainees about the ongoing reforms in financial management.
 

Provide refresher courses on new budget and accounts classification system.
 

Impart training on basic IT skills and familiarise them with the computerised budget and accounts consolidation system.

The following benefits are expected from this training programme:
 

Preparation of ministry budgets in a better and more efficient manner for submission to the Finance Division.
 

More efficiency in examining the budget proposals originating from departments under line ministries.
 

Better support to the Finance Division in the annual budget exercise.
 

Improvement of budgetary and accounting functions of line ministries.
 

Better financial planning and budgetary control by line ministries.
 

Facilitation of the reforms process including adoption of new technology through awareness and confidence building.

This course is held four times a year each for a period of 20 half days usually from 9:00 A.M to 1:00 P.M at the Financial Management Academy (8th Floor, 1st 12 Storied Government Office Building, Segunbagicha, Dhaka). Twenty five participants are enrolled in each course on the basis of nominations from ministries. The course is a combination of class room lectures, practical demonstrations, workshop exercises, ensuring effective participation of trainees and followed by an examination. OHP, flip-charts, hand-outs, etc. are widely used. At the end of the course, a certificate of completion is given to the participating trainees.
 

The training course is meant for the officers responsible for budget preparation, examination, budgetary control, financial planning and accounting work in the Ministries and the Directorates (preferably of the level of Assistant/Senior Assistant Secretary and Deputy Secretary). FIMA enrols the trainees in the courses on the basis of availability of places. It is expected that, on completion of their training, the trained officers will work directly in the financial management-related jobs in the ministries for a reasonable period of time. 

The resource persons, on these courses, are Senior GoB Officers, trainers in the RIBEC Project Implementation Unit and in FIMA and guest speakers from outside the Government.
 

Budgeting:
 
A general over-view of the modern concepts of public sector financial management, focusing on: 
 

Concept of Budgeting and its importance as a tool for financial management.
 

Preparing budget estimates including revised estimates, budget forecasting and profiling.
 

Expenditure monitoring and budgetary control techniques.
 

Rules and Regulations governing budgeting and expenditure control.
 

New budget classification and its importance as a tool for economic analysis.
 

Parliamentary control over public finance and the role of ministries in this regard.
 

Fund release procedures and delegation of financial power.
 

Budgetary reform process currently underway in Bangladesh. 

An overview of the government accounting system.
 

Introduction to monthly accounts and Appropriation and Finance accounts.
 

Reconciliation of accounts between executive departments and accounts offices.
 

Issues relating to efficient and timely settlement of claims, including pensions.
 

Bank reconciliation procedures.
 

Powers, functions and responsibilities of Drawing and Disbursement Officers.
 

Accounting reforms under implementation in Bangladesh.

An overview of the Government Auditing System

Basic PC skills.
 

Overview of Budget and Accounts consolidation database and computerised system.