World Bank2012-06-112012-06-112007-05984-300-000567-2https://hdl.handle.net/10986/7624This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.en-USCC BY 3.0 IGOACCOUNTABILITY REQUIREMENTSACCOUNTING POLICIESACCOUNTING PRACTICESACCOUNTING RECORDSACCOUNTING STANDARDSACCOUNTING SYSTEMACCRUAL ACCOUNTINGACCRUAL BASISACCRUAL INFORMATIONADMINISTRATIVE FRAMEWORKAGGREGATE FISCALAGGREGATE FISCAL MANAGEMENTANNUAL BUDGETANNUAL FINANCIAL STATEMENTSAPPROPRIATIONASSET MANAGEMENTAUDIT FINDINGSAUDIT OFFICEAUDITINGAUDITOR GENERALAUDITORSAUTONOMYBORROWINGBUDGET FORMULATIONBUDGET MANAGEMENTBUDGET PLANNINGBUDGETARY REFORMSBUDGETINGCASH ACCOUNTINGCASH BALANCESCASH BASISCASH FLOWCASH FLOW STATEMENTCIVIL SERVANTSCIVIL SERVICECONSOLIDATED FINANCIAL STATEMENTSCONTINGENT LIABILITIESCONTRIBUTIONCORPORATE GOVERNANCECURRENT PROGRAMSCURRICULADEBTDEBT MANAGEMENTDECISION-MAKINGDELEGATION OF AUTHORITYDEVELOPMENT BANKDIAGNOSTIC TOOLDONOR AGENCIESDUE DILIGENCEECONOMIC DEVELOPMENTEDUCATION PROGRAMEDUCATION STANDARDSEDUCATIONAL ACHIEVEMENTEDUCATIONAL ATTAINMENTEXPENDITURE OUTCOMESEXPENDITURE POLICIESEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITSFINANCIAL ACCOUNTABILITYFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMFINANCIAL MANAGEMENT TRAININGFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFINANCIAL TRANSACTIONSFISCAL AFFAIRSFOREIGN CURRENCYFOREIGN EXCHANGEGENERAL PUBLICGOVERNMENT BUDGETGOVERNMENT POLICYGOVERNMENT SPENDINGINDEPENDENT AUDITORSINFORMATION TECHNOLOGYINTERNAL CONTROLINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSLAWSLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE SCRUTINYLOCAL GOVERNMENTMACROECONOMIC MANAGEMENTMANAGEMENT CONTROLMEMBER COUNTRIESMIGRATIONMINISTRY OF FINANCEMODEL LEGISLATIONNATIONAL ACCOUNTINGNATIONAL AUDITNATIONAL AUTHORITIESNATIONAL GOVERNMENTPENALTIESPENSIONSPERFORMANCE AUDITPERFORMANCE INDICATORPERFORMANCE ISSUESPERFORMANCE MANAGEMENTPERFORMANCE MEASUREMENTPOLICY DECISIONSPRIVATE SECTORPROGRAMSPROVISIONSPUBLIC ACCOUNTSPUBLIC AUTHORITIESPUBLIC ENTERPRISEPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC INTERESTPUBLIC OFFICIALSPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ENTITIESPUBLIC SERVANTSPUBLIC UTILITIESQUALITY ASSURANCEQUALITY CONTROLQUESTIONNAIREQUESTIONNAIRESREFORM PROGRAMREFORM PROJECTREFORM STRATEGYREGULATORY FRAMEWORKRESOURCE ALLOCATIONRETIREDSALESSENIORSPECIAL ACCOUNTSTAKEHOLDERSSTATE OWNED ENTERPRISESSUPPORT PROGRAMSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTECHNICAL ASSISTANCETRAINING COURSETRAINING PROGRAMSTRANSPARENCYTREASURYTRUE COSTSWATER SUPPLYWORK EXPERIENCEWorld Bank10.1596/7624