BACS । Budget & Accounting Classification

Budget & Accounting Classification Manual. Public Expenditure Management Strengthening Program (PEMS) Finance Division, Ministry of Finance. Government of the People’s Republic of Bangladesh.

Description                                                                     Page

Acronyms1
Preface2

Chapter 1

Rationale3 – 7
Budget and Accounting Classification System (BACS)3
Conceptual Framework of the New Structure3 – 4
Purpose of the Budget Classification and Account Code4
Multi-Dimensional Classification Systems4 – 5
Structure of the new BACS5 – 6
Legal Compliance6
Responsibility/Accountability6
Mutual Exclusivity6
Hierarchy6 – 7
Least Complexity7
Comprehensiveness7

Chapter 2

 

New Classification Structure8 – 9
Introduction8
New Coding Structure8
Segments9

Chapter 3

Organisation Segment10 -12
Purpose10
Structure10
Description10 – 11
Examples of Organisation Segment12

Chapter 4

OperationalSegment13 – 17
Purpose13
Structure13
Description14
Operational Classification14 – 16
Examples16 – 17

Chapter 5

Fund Segment18 – 21
Purpose18
Structure18
Description18 – 21
Examples21

 

Chapter 6
Economic Segment22 – 31
Purpose22
Structure22
Description22 – 30
Examples31

Chapter 7
Posted Segments with Additional Information32 – 34
Mode of Payment32
Location33 – 34
 

Chapter 8

Derived Information35 – 41
Derived Information35
Description35
Authorisation36 – 38
Function39
COFOG40
Budget Sector41
 

Chapter 9

Managing Changes to the BACS42 – 43
Access to BACS42
Requests for New Scheme or Project Code42 – 43
Appendix 1
Glossary of Terms and Naming Conventions44 – 50
Appendix 2
Examples of Coding51 – 52

BACS Manual27.4.17 : ডাউনলোড

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