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
