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

Acronyms 1
Preface 2

Chapter 1

Rationale 3 – 7
Budget and Accounting Classification System (BACS) 3
Conceptual Framework of the New Structure 3 – 4
Purpose of the Budget Classification and Account Code 4
Multi-Dimensional Classification Systems 4 – 5
Structure of the new BACS 5 – 6
Legal Compliance 6
Responsibility/Accountability 6
Mutual Exclusivity 6
Hierarchy 6 – 7
Least Complexity 7
Comprehensiveness 7

Chapter 2

 

New Classification Structure 8 – 9
Introduction 8
New Coding Structure 8
Segments 9

Chapter 3

Organisation Segment 10 -12
Purpose 10
Structure 10
Description 10 – 11
Examples of Organisation Segment 12

Chapter 4

OperationalSegment 13 – 17
Purpose 13
Structure 13
Description 14
Operational Classification 14 – 16
Examples 16 – 17

Chapter 5

Fund Segment 18 – 21
Purpose 18
Structure 18
Description 18 – 21
Examples 21

 

Chapter 6
Economic Segment 22 – 31
Purpose 22
Structure 22
Description 22 – 30
Examples 31

Chapter 7
Posted Segments with Additional Information 32 – 34
Mode of Payment 32
Location 33 – 34
 

Chapter 8

Derived Information 35 – 41
Derived Information 35
Description 35
Authorisation 36 – 38
Function 39
COFOG 40
Budget Sector 41
 

Chapter 9

Managing Changes to the BACS 42 – 43
Access to BACS 42
Requests for New Scheme or Project Code 42 – 43
Appendix 1
Glossary of Terms and Naming Conventions 44 – 50
Appendix 2
Examples of Coding 51 – 52

BACS Manual27.4.17 : ডাউনলোড

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