Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh

This Policy Note focuses on how the Government of Bangladesh can respond in the context of growing demand for better financial management performance, by strengthening the accounting and auditing functions of the government through a distinct cadre...

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Main Author:	World Bank
Format:	Policy Note
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS APPROPRIATIONS AUDIT COMMITTEES AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING FUNCTION AUDITING POLICIES AUDITING PRINCIPLES AUDITING STANDARDS BANK ACCOUNT BID BILLS BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PERFORMANCE BUDGET PRESENTATION BUDGETARY PROCESS BUDGETING BUSINESS PROCESS REENGINEERING BUSINESS PROCESSES CAPACITY BUILDING CONFLICT OF INTEREST CONFLICTS OF INTEREST COOPERATIVES DECENTRALIZATION DEPOSITS DEVELOPING COUNTRIES DISBURSEMENT EXPENDITURE FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL STATEMENTS GOVERNMENT ACCOUNTS GOVERNMENT FINANCE HUMAN RESOURCE HUMAN RESOURCES INTERNAL AUDIT INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS LEVEL OF COMMITMENT LOCAL GOVERNMENT NATIONAL BUDGET PUBLIC PUBLIC FINANCE PUBLIC PRIVATE PARTNERSHIPS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE REFORM PROGRAMS REPORTING ROADS SAFETY NET SOCIAL WELFARE TELECOMMUNICATIONS TRANSACTION TREASURY
Online Access:	http://documents.worldbank.org/curated/en/2010/06/16453151/bangladesh-restructuring-public-financial-management-institutional-arrangements-case-separation-accounting-auditing-functions http://hdl.handle.net/10986/12833

id	okr-10986-12833
recordtype	oai_dc
spelling	okr-10986-128332021-04-23T14:03:04Z Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh World Bank ACCOUNT ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS APPROPRIATIONS AUDIT COMMITTEES AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING FUNCTION AUDITING POLICIES AUDITING PRINCIPLES AUDITING STANDARDS BANK ACCOUNT BID BILLS BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PERFORMANCE BUDGET PRESENTATION BUDGETARY PROCESS BUDGETING BUSINESS PROCESS REENGINEERING BUSINESS PROCESSES CAPACITY BUILDING CONFLICT OF INTEREST CONFLICTS OF INTEREST COOPERATIVES DECENTRALIZATION DEPOSITS DEVELOPING COUNTRIES DISBURSEMENT EXPENDITURE FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL STATEMENTS GOVERNMENT ACCOUNTS GOVERNMENT FINANCE HUMAN RESOURCE HUMAN RESOURCES INTERNAL AUDIT INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS LEVEL OF COMMITMENT LOCAL GOVERNMENT NATIONAL BUDGET PUBLIC PUBLIC FINANCE PUBLIC PRIVATE PARTNERSHIPS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE REFORM PROGRAMS REPORTING ROADS SAFETY NET SOCIAL WELFARE TELECOMMUNICATIONS TRANSACTION TREASURY This Policy Note focuses on how the Government of Bangladesh can respond in the context of growing demand for better financial management performance, by strengthening the accounting and auditing functions of the government through a distinct cadre. The note also proposes the broader role of the accounting and auditing function in view of contemporary reform in the areas of public financial management and necessary institutional framework that needs to be in place before separation takes place. In addition to these, the note also provides the Government with updated information on the current state of the accounting function vis-a-vis the accounting and auditing cadre and the essential pre-requisites that would need to be addressed before full separation of the cadre is initiated. It sets out policy decisions that need to be taken on a priority basis to accelerate the separation process. 2013-03-21T19:28:48Z 2013-03-21T19:28:48Z 2010-06 http://documents.worldbank.org/curated/en/2010/06/16453151/bangladesh-restructuring-public-financial-management-institutional-arrangements-case-separation-accounting-auditing-functions http://hdl.handle.net/10986/12833 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Policy Note Economic & Sector Work South Asia Bangladesh
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNT ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS APPROPRIATIONS AUDIT COMMITTEES AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING FUNCTION AUDITING POLICIES AUDITING PRINCIPLES AUDITING STANDARDS BANK ACCOUNT BID BILLS BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PERFORMANCE BUDGET PRESENTATION BUDGETARY PROCESS BUDGETING BUSINESS PROCESS REENGINEERING BUSINESS PROCESSES CAPACITY BUILDING CONFLICT OF INTEREST CONFLICTS OF INTEREST COOPERATIVES DECENTRALIZATION DEPOSITS DEVELOPING COUNTRIES DISBURSEMENT EXPENDITURE FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL STATEMENTS GOVERNMENT ACCOUNTS GOVERNMENT FINANCE HUMAN RESOURCE HUMAN RESOURCES INTERNAL AUDIT INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS LEVEL OF COMMITMENT LOCAL GOVERNMENT NATIONAL BUDGET PUBLIC PUBLIC FINANCE PUBLIC PRIVATE PARTNERSHIPS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE REFORM PROGRAMS REPORTING ROADS SAFETY NET SOCIAL WELFARE TELECOMMUNICATIONS TRANSACTION TREASURY
spellingShingle	ACCOUNT ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS APPROPRIATIONS AUDIT COMMITTEES AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING FUNCTION AUDITING POLICIES AUDITING PRINCIPLES AUDITING STANDARDS BANK ACCOUNT BID BILLS BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PERFORMANCE BUDGET PRESENTATION BUDGETARY PROCESS BUDGETING BUSINESS PROCESS REENGINEERING BUSINESS PROCESSES CAPACITY BUILDING CONFLICT OF INTEREST CONFLICTS OF INTEREST COOPERATIVES DECENTRALIZATION DEPOSITS DEVELOPING COUNTRIES DISBURSEMENT EXPENDITURE FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL STATEMENTS GOVERNMENT ACCOUNTS GOVERNMENT FINANCE HUMAN RESOURCE HUMAN RESOURCES INTERNAL AUDIT INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS LEVEL OF COMMITMENT LOCAL GOVERNMENT NATIONAL BUDGET PUBLIC PUBLIC FINANCE PUBLIC PRIVATE PARTNERSHIPS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE REFORM PROGRAMS REPORTING ROADS SAFETY NET SOCIAL WELFARE TELECOMMUNICATIONS TRANSACTION TREASURY World Bank Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
geographic_facet	South Asia Bangladesh
description	This Policy Note focuses on how the Government of Bangladesh can respond in the context of growing demand for better financial management performance, by strengthening the accounting and auditing functions of the government through a distinct cadre. The note also proposes the broader role of the accounting and auditing function in view of contemporary reform in the areas of public financial management and necessary institutional framework that needs to be in place before separation takes place. In addition to these, the note also provides the Government with updated information on the current state of the accounting function vis-a-vis the accounting and auditing cadre and the essential pre-requisites that would need to be addressed before full separation of the cadre is initiated. It sets out policy decisions that need to be taken on a priority basis to accelerate the separation process.
format	Economic & Sector Work :: Policy Note
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
title_short	Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
title_full	Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
title_fullStr	Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
title_full_unstemmed	Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
title_sort	restructuring public financial management institutional arrangements : a case for separation of accounting from auditing functions, government of bangladesh
publisher	Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2010/06/16453151/bangladesh-restructuring-public-financial-management-institutional-arrangements-case-separation-accounting-auditing-functions http://hdl.handle.net/10986/12833
_version_	1764421688860082176

Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh

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