ibas++ Preface । আইবাস++ সম্পর্কে প্রাথমিক ধারণা

ibas++ Preface Enhancements in Public Financial Management in Bangladesh have been progressing since the birth of the Republic.

However, the present phase of reform in this sector started with the formation of the Committee on Reform in Budgeting and Expenditure Control (CORBEC) in 1989. CORBEC report was accepted by the Government in 1993.

On the basis of the recommendation of this committee Reform in Budgeting and Expenditure Control Project (RIBEC) was launched in 1995.

In addition to implementing specific suggestions on macroeconomic policy issues (including budget formulation), the RIBEC project worked on rules and regulations, the introduction of a new digital classification chart for budgeting and accounting, and automation of government accounting in the Controller General of Accounts (CGA) Office.

This was followed by the Financial Management Reform Programme (FMRP) was launched in July 2003 and was completed in September 2009.

The FMRP was responsible for: Launching automated Integrated Budgeting and Accounting System (iBAS) for capturing everyday transactions and accounting information of all government pay and account offices; Launching of Wide Area Network (WAN) linking 64 DCA and DAO offices and 49 CAO offices across the country for facilitating everyday
accounting data transmission to CGA and Finance Division; Improved quality of Government Accounts; Introduction of automated import of debit & credit scroll data form banks performing treasury functions; and Examine and determine the CGA’s Training requirement.

This, in turn, was followed by the Strengthening Public Expenditure Management Program (SPEMP). Included in this program were the Deepening of Medium Term Budgetary Framework (DMTBF) and the Strengthening of Financial Accountability Project which was launched in April 2009.

The new Budget and Accounting Classification System (BACS) was prepared under the Deepening of Medium Term Budgetary Framework (DMTBF) and the Strengthening of Financial Accountability Project. It was developed in parallel with another area under that Project the Integrated Budget and Accounting System (iBAS++) design and development.

This project ended on 30 June 2014. However, the Government has continued to fund finalization and implementation of both the BACS and iBAS++ under the Public Expenditure Management Strengthening Programme financed by the Finance Division, Ministry of Finance.

The International Monetary Fund is also assisting the Government in developing and implementing the BACS under funding provided by the Government of Japan.

This new BACS Manual is in three volumes:

• Manual : Description of the Functionality of the new system;
• Volume # I: The New BACS – Detailed Codes for Organisation
• Volume # II: The New BACS – Detailed Codes for Operation
• Volume # III: The New BACS – Detailed Codes for Fund, Economic,
  Mode of payment, Location, Authorisation, COFOG and Budget Sector