Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Ranjit Kumar Chakraborty Additional Secretary, Finance Division, Ministry of Finance Bangladesh
Collapse of banking systems on tax payers safety nets Governments bailing out banks at the expense of higher taxes
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2009 2014: Strengthening Public Expenditure Management Program (SPEMP) Consolidation and deepening
Macro modelling & Debt management; Strengthening the linkage between policy, planning and budgeting through introduction of MTBF; Devolution of responsibility for planning Long term strategic planning and policy development; and budgeting to the line ministries; Institutionalization and deepening of the MTBF approach; Increased focus on monitoring and Improvement of the linkages between procurement, planning and budgeting; evaluation; Integration of budgeting, accounting, and monitoring of functions at the LM on PFM Comprehensive training program level; etc. Consolidation of iBAS towards a modern integrated budget and accounting 7 system etc.
Formal Comptroller and Auditor General (C&AG) system for supporting Public Accounts Committee (PAC) functions
EVOLUTION OF THE USE OF ICT IN PUBLIC SECTOR BUDGET AND ACCOUNTS IN BANGLADESH
Late 1996: home-made standalone budgeting and accounting software developed using FoxPro.
1997: LAN established to connect Finance Division and Controller General of Accounts
1998: All regional Accounting Offices were computerized and some ministries were connected
2012: Electronic Fund Transfer and Electronic Receipt Voucher verification developed. iBAS++ i.e. IFMIS being developed
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iBAS for Electronic Receipt Voucher Verification and Electronic funds transfer for enhanced e-Governance
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System for online receipt voucher verification ready for implementation in Dhaka City and is soon to begin Through this, an additional module of iBAS will help verify whether a particular receipt confirming payment to government through a bank by a citizen or vendor is valid Given a large number of government contracting and fees to government for various services, all currently based on manual receipts and no verification, this feature is likely to add significant value in preventing pilferage or public resources resulting in: o Concerned departments will be able to verify receipt vouchers in the next working day through Internet o Improved fiscal management o Improved cash management o Reduced gap in single treasury cash management o Help avoid unnecessary borrowing
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E-RECEIPT VOUCHER
Eventually with smart cards, the e-receipt voucher verification system is envisaged to be like this: Verification by Citizen
Smart Cards
Nationalized Commercial Bank (NCB) receiving government payment Bangladesh Bank (Central Bank)
Web Portal
Finance Division (CGA) Web Service
NCB Counter
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EFT
Eventually with smart cards, the eFT system is envisaged to be like this: Citizens Submit Bills to Accounting Offices
CGA Bangladesh Bank
Clients Bank
Accounting Office
Clients Bank
Accounting Office
eFT
iBAS Clients Bank
Accounting Office
Clients Bank
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EFT
eFT is expected to lead to: Improved, timely service for beneficiaries no stress or time required for cheque collection and deposit Timely monthly salary preventing demotivation due to lack of basic facilities such as being paid on time Reduced human intervention Beneficiaries notified through SMS and can view payment details online Staff time saved through elimination of printing, writing and distributing cheques can used for improving quality of accounts Improved fiscal and cash management no outstanding cheques
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IBAS++
Features of the iBAS++ include the following: Centralized server/databases Web-based with access to all At par with international Government Financial Management Information System (GFMIS) General Ledger with Drill-Down Capability Treasury Accounting System for Self Accounting Entities Appropriations, re-appropriations, revisions, supplementary grants, (at various authority levels Full Integration between Budget and Accounts IPSAS, cash based financial statements, including disclosures Automated reconciliation of departmental cheques and receipt vouchers
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IBAS++
Cash Management and Forecasting Access by Foreign Aid project accountants from various project implementation units to enter data (DPA and RPA) Interface input from Debt Management Financial Accounting System (DMFAS) for disbursement projections on foreign aid Based on Chart of Accounts structured in accordance with budget classification, COFOG and GFS requirements
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Thank you
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