In the backup of instutionalization of democracy, the demands for greater accountability and transparency in public operations for establishing good governance and optimisation of resources are being discussed and deliberated more seriously than ever before. This has raised the expectations of the people for revamping the independent audit institution so as to enable it to work as a key oversight agency in the chain of accountability process.
The citizens expect that the audit institution should be able to identify inefficiencies in the delivery of services, wastage, misuse, lack of propriety and corruption and suggest ways to minimize these ills and maximize outputs.
The principal focus of SAI-Bangladesh’s reform agenda has been to provide a solid methodology base in conformity with modern standards and its own needs. Financial audit, which remains the mainstay of audit efforts, is being redesigned to add further materiality and objectivity. There is an elaborate scheme on hand to train the SAI staff and execute pilots to test the suitability of the new procedures in our work environment. To reinforce the entire reform process, efforts are underway to build awareness of reforms and develop auditor-auditee interaction and cooperation. A series of workshops towards this end were held in phases.
Three Technical Assistance Projects aided by United Nations Development Programme (UNDP) and the Department for International Development (DFID), UK, were taken up to implement a set of consciously chosen reforms agenda. Specific needs of reforms in various spheres of government auditing coupled with Training for skill development were addressed by these projects.
The Projects are:
Strengthening the Office of the Comptroller & Auditor General (STAG)
Reforms in Government Audit (RIGA)
Enhancing Training Facilities of Financial Management Academy (FIMA)
This project aimed at capacity building of the department to establish effective and modem audit practices. It has developed:
Internationally accepted Government Auditing Standards
Performance Audit Manual and guidance materials
Training courses in Auditing Standards and Performance Auditing
A data base of audit information and computer networking between CAG’s office and all Audit Directorates
A cell in Office of the Comptroller and Auditor General (CAG) to assist Public Accounts Committee and Public Undertakings Committee of the Parliament to carry out their functions effectively.
This project was mainly responsible for piloting the reforms in the Directorates of Civil Audit and Local and Revenue Audit. The project started functioning in April, 1999 and concluded in June 2002. The following tasks have been completed:
Updating Audit Code and Audit Manuals for Civil Audit, Local Audit and Revenue Audit reflecting wider audit scope and modern standards
Code of Ethics for Public Sector Auditors
Preparing Guidelines on Performance Audit
Undertaking pilot audits based on the revised manuals/guidelines
Strategic Audit Plans for Civil and Local & Revenue Audit Directorates
Awareness building workshops in major cities on audit reforms and improving auditor-auditee relationship
Sustaining the outputs of the two technical assistance projects engaged in audit reforms requires, among others, continued skill development efforts through effective training. A re engineered, well equipped training academy can adequately address this concern. The Financial Management Academy Project was thus undertaken to revamp the activities of the training academy of the audit department with wider focus on public financial management.
The Audit & Accounts Training Academy was restructured, renovated and renamed as Financial Management Academy (FIMA) in 1996 to impart training in the field of Public Financial Management across the Government. FIMA Project was taken up in April 1999 and concluded in 2002. The Project outputs are:
Short Training Courses: FIMA organised a range of short training courses to develop essential skills of mid-level officers across the public sectors in government budgeting, audit and accounting. The courses include:
Training in Accounting Skills & Knowledge (TASK)
Training for Excellence in Accountable Management (TEAM)
Training in Budgeting & Accounting System (TIBAS)
Building Essential Skills in Training (BEST)
Awareness in Audit Reforms (AWARE)
Design and develop senior level training courses in Government Financial Management with special emphasis on IT
Examine feasibility of introducing Distance Learning Programme
FIMA is a unique institution of its kind. Concerted efforts are underway to develop FIMA into a Centre of Excellence in the field of Public Financial Management
Any reform agenda would fail to realise its potential unless the results of reform initiatives are fully internalised. Any possibility of losing its value to the society should be guarded carefully and addressed prudently. As a step towards internalizing reforms, a wide consultative process is being undertaken by the department involving key officials across the government to elicit their considered views in the direction of reforms as well as on the outputs of the reform initiatives. Holding of Conferences, Seminars, Workshops, discussion meetings and other forms of communication are part of this process. Feedback and suggestions received from the participants are utilized to make the reform initiatives realistic and meaningful.
There is a clear need of active support from the other key agencies in the accountability chain -the Parliament and the Executive.
SAI-Bangladesh is actively involved in the international audit bodies, namely the Asian Organisation of Supreme Audit Institutions (ASOSAI) and the International Organisation of Supreme Audit Institutions (INTOSAI).
SAI-Bangladesh has recently been included in three important Standing Committees of the INTOSAI —the Working Group on Audit of Privatization, the Working Group on Environmental Audit and INTOSAI Committee on Internal Control Standards.
As part of its modernization process, the department hosted an International Conference on a very topical theme -"Improving Oversight Functions: Challenges of the New Millennium" which brought together Hon’ble Members of Parliament from home and abroad, Auditors General of different countries and distinguished delegates and experts from different oversight institutions across five continents. The deliberations helped conference participants formulate important recommendations for improving financial oversight functions in Bangladesh.
The department has close ties with other SAIs and has signed MOUs with CNAO China and with USAID for increased cooperation and development.
For further information visit our website at
www.cagbd.org
Or contact us at
international@.cagbd.org
1. Establishment and beginning of activities of the Chamber of Accounts
the Chamber of Accounts of the Republic of Azerbaijan was established by the Milli Majlis (Parliament) of Azerbaijan in accordance with Article 92 of the Constitution and the Chamber of Accounts is the Supreme State Organization of Budget and Finance Control;
the Chamber of Accounts started its activities on December 7, 2001.
2. Legal base of activities of the Chamber of Accounts
Activities of the Chamber of Accounts are regulated by the Constitution, with the Laws about "Chamber of Accounts" and "Internal Regulation of the Chamber of Accounts", and other legal-norm acts of Azerbaijan.
3. The sphere of activities of the Chamber of Accounts
The power of the Chamber of Accounts extends to all legislative, executive and judicial organs of authority of the Republic of Azerbaijan; enterprises, organizations and institutions, wholly or partially financed from the State Budget and also from extra- budget State funds.
4. Main functions of the Chamber of Accounts
rendering control of forming and execution of the State budget and budgets of the extra-budget funds;
rendering control of the revenue to the State budget, earned from the management and disposal of the State property and also from the privatization of the State property;
giving proposals about the improvement of the budget-finance process in country;
the financial expertise of international contracts, approved by the Parliament and also projects of Laws, connected to the State budget and the extra-budgetary State funds;
analyzing the flow of finances of the State budget and the extra-budgetary State funds in bank accounts;
informing the Parliament about Law violations, which were discovered as a result of supervisory measures etc.
5. The structure of Chamber of Accounts
The Chamber of Accounts consists of the Chairman, Deputy of the Chairman and seven Auditors, appointed by the Parliament for seven years.
The Chairman of the Chamber of Accounts is Mr. Namik N. Nasrullayev.
6. International Relationships
The Chamber of Accounts of the Republic of Azerbaijan is a member of INTOSAI, EUROSAI, ASOSAI, ECOSAI and other international organizations of Supreme Finance Control.
At present, bilateral Agreements between the Chamber of Accounts and Supreme Institution of Finance Control of the several governments are under preparation. The Chamber of Accounts is ready to cooperate with all corresponding organizations of foreign countries.
At present, there are 52 employees working in the Chamber of Accounts