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