.
Table of Contents
Sl No. Topics Page
1. Introduction 2
2. Development objectives 3
3. Objectives of Training 3
4. Training Process 3
5. Training Facilities 4
6. Resource Personnel 5
7. Objects of Internal control 6
8. Process of Internal Control 7
9. Training Methodology 8
10. Training Modules ( Day and session wise ) 9
11. Opening Session 5
12. Closing Session 14
13 Course Evaluation 14
13 Attendance Sheet 11
14 Participants Category 11
15 Class Routine 12
16 Main Challenges of HPNSDP 16
17 HPNSDP Strategy 17
18 What is new in HPNSDP? 16
19 Key HPNSDP services ( Community to National Levels ) 16
20 ENT & other disciplines 17
22 Abbreviations 33
24 Local Health Bulletin 39
Training Report
Capacity Development and Transfer of Knowledge
HPNSDP Internal Audit Team
[Participants from FMAU, MoHFW, DGHS and DGFP) and Line Directorates (LDs) of the
Ministry of Health and Family Welfare (MoHFW), GoB]
ORGANISED BY
ORGANISED BY
AZIZ HALIM KHAIR CHOUDHURY CHARTERED ACCOUNTANTS
INTERNAL AUDIT, HPNSDP
BAITUL MEZBAH, HOUSE NO. 79, ROAD NO. 12/A
Dhanmondi-1209
[Training period : 5-7 May, 2015]
Learners love me, I love my lovers
Searchers look me in unseen sheet of papers
I am knowledge..
Introduction:
An American definition of 'Teaching' envisages that ' Teaching is the consistent and effective transfer of appropriate behaviors which lead to the achievement of predetermined and specified results'.
In accordance with the provisions as laid down in the Terms of Reference (ToR) of Ministry of Health and Family Welfare in respect of Internal Audit for Health, Nutrition and Population Sector Development Programme (HPNSDP) for the Financial year 2012-13, Capacity development of MoHFW’s combined internal audit team (personnel from FMAU, MoHFW, DGHS and DGFP) and personnel from LD’s are an important key element of the contract. For capacity development several training needs be conducted in Financial Management and Audit following General Financial Rules (GFR), Treasury Rules and various GOB circulars regarding budget, accounting and audit. According to TOR, the resource personnel must have adequate knowledge about the GoB financial systems. These training should also address the audit findings. Another part of the capacity development is to include MOHFW’s combined internal audit team (Personnel. from FMAU, MoHFW, DGHS and DGFP) members in the audit team. Each audit team must include two staff from MoHFW’s internal audit team for on the job training. In this context, personnel from Internal Audit Team have been focused to train them with adequate rules and regulation of the government.
As per contract No. 517 dated 22.01.2015, an agreement was signed between Aziz Halim Khair Choudhury Chartered Accountants and Ministry of Health and Family Welfare, Government of Bangladesh. Accordingly, this firm has been appointed in order to complete the task of Internal Audit in 32 Line Directorate Offices including IFM as a tentative flow. Recently, the task of Internal Audit has been completed. As a part of Internal Audit Team, 3 days training programme was conducted in order to develop the personnel entrusted with the Financial Management System. In this context, the persons who are Accountants, cashiers, Programme Managers, Deputy Programme Managers and Project Directors entrusted with the preparation of Statement of Accounts (SOE) relating to financial transactions and record keeping job and who are charged with the responsibilities of procurement work and who are DDOs need to receive training in order to increase efficiency and skillfulness have undertaken 3 days training programme.
With a view to strengthening the progress of the health, population and nutrition (HPN) sector and addressing the challenges, the Ministry of Health and Family Welfare (MOHFW), Government of Bangladesh (GOB) has been implementing the Health Population and Nutrition Sector Development Program (HPNSDP) for a period of five years from July 2011 to June 2016 in order to gear up overall progress. From the strategy of improving financial management system, FMAU has actively taken up steps to develop the key personnel involved in Financial Management by way of extensive training. As a part of Internal audit, there is no alternate of Training for which a 3 day training programme was conducted for capacity building and transfer of knowledge among the financial management personnel After HPSP (1998-2003) and HNPSP (2003-2011), the HPNSDP is the third sector-wide program for overall improvement of health, population and nutrition sub-sectors. The priority of the program is to stimulate demand and improve access to and utilization of HPNSDP fund in order to reduce morbidity and mortality; reduce population growth rate and improve nutritional status, especially of women and children. In this implementation level, a 3 day training programme would play a vital role organized by Aziz Halim Khair Choudhury Chartered Accountants in keeping with VISION, MISSION, GOAL AND DEVELOPMENT OBJECTIVE OF HPNSDP.
DEVELOPMENT OBJECTIVE:
The development objective is to “improve access to and utilization of essential health, population and nutrition services, particularly by the poor” through intensive application of Training as a part of Internal control system. Internal Audit is an integral part to develop effective and efficient workforce environment by way of training in both practical and theoretical.
Objectives of the Training:
• To educate the field level officials and their management personnel who are involved in procurement, fund utilization, maintaining cash book, preparing statements of accounts and financial statements.
• To develop their efficiency in the field of incurring expenditure with proper authority and appropriations
• To develop their internal control system by intensifying the application of government rules and regulation like General Financial rules, Treasury rules, Audit code and Audit Manual.
• To develop their skills in record maintenance regarding stores and asset management
• To develop their integrity and capacity building, necessary guidelines in light of PPR and Secretariat guidelines is to focus in the training.
• To deliver the outstanding course materials for the participants
• To focus the participants engaged in ensuring the value for money – economy, efficiency and effectives so that they can play active roles to develop key financial management system in the HPNSDP Programme.
Training Types:
Training imparted by Aziz Halim Khair Choudhury, Charted Accountants was of two types- one was Job based training and another one was Academic. On the job based training, participants from the Line Directorate office attended on the specific schedule of Internal Audit and on the eve of exit meeting. Even though, the number of attendance on job training was not up to the mark.
Job training:
• Very practically, this sort of training was offered to the participants. The documents, registers and cash book were available at the time of training.
• Participants had been informed about the nature of observation violating the respective rules and regulations of the government
• In some cases, particular area like GFR and PPR was focused to them
• In many cases as per the demand of the participants, fund release procedure in respect of RPA, RPA Through GoB and GOB had been reflected to them so that they find consistency with the work in their respective desk
• Most of the participants were eager to know the procedure of procurement in the case of RFQ and Open Tendering method which had been focused to them.
• A check list was prepared for them to offer knowledge for capacity building in the field of developing professional skills
Academic training:
This type of training was conducted in a particular venue and the trainers delivered the lecture systematically as a tentative flow.
Training Process:
• A venue was selected to impart training of the personnel nominated from FMAU, MOHFW, DGHS, DGFP and Line Directorates (LDs) at the MIS auditorium, DG Health, Mohakhali, Dhaka. In this venue, the training program was conducted on 5th and 6th of May, 2015 while on 3rd day ( 7th May 2015), 1st session was conducted on DG Health Auditorium and 2nd and 3rd session had been conducted on the same MIS auditorium due to unavoidable circumstances.
• The training process has been started with a training plan (Annexure-1) while in the training plan task assigned had been performed systematically.
• The best skilled and experienced trainers have been selected who were specialized in government accounting and PPR rules.
• Course Module was prepared and included in the training schedule stating topics of delivery in favour of resource persons as appended in this report.
• Attendance sheet was prepared and money receipt was also prepared and the payment of honorarium has been recorded in due course.
• Evaluation sheet was prepared and delivered to the participants to obtain comments on the performance of overall training. In the evaluation sheet, the participants were invited comments on the training modules and other extra facilities involved in judging the efficiency and skills achieved by the participants.
• Honorarium was paid to the participants as per existing rates of MOHFW based on status of participants as prescribed in the Ministry’s letter.
• There was possible arrangement for lunch and tea break during the course of training.
Training facilities :
• The venue was air-conditioned all the time during the course of training.
• Electricity, water and washroom facilities were adequate
• High quality of snacks and lunch was provided
• Multi-media projector was available
• Training certificates has been distributed to the participants
• Training bag along with handouts were provided
• Honorarium was paid to the participants.
Resource Persons:
In order to impart training to persons working under 32 Line Directorates including IFM successfully, resource persons were selected from GOB audit department who have distinguished track records in the field of training. The resource persons were stated as follows:
1. Mr. Shish Haider Choudhury. He is a Deputy Secretary of Ministry of Public Administration, Prior to holding this post, he was posted as Additional Controller General of Accounts in CGA Administration. He is a scholar and well-versed in Government Financial Accounting and PPR rules.
2. Mr. Khan Md. Ferdausur Rahman, He is an Additional Controller General of Accounts, Earlier to this post, he was a Director of Foreign Aided Project Directorate under the Comptroller and Auditor General Bangladesh. He has been well conversant in government auditing and accounting. He is specialized in Public Procurement.
3. Kh. Atiar Rahman: He was a Director of Local and Revenue Audit and prior to this he had worked a Chief Accounts Officer under Ministry of Planning. He had worked in different foreign reform projects in the field of accounting, budgeting and expenditure control under DFID, World Bank Funded projects like SPACK and FMAU. He is skilled in auditing, accounting and procurement.
4. Mr. Jahidul Islam Shah. He is a Deputy Director of AHKC. He is very much skilled in auditing and PPR rules. He is well-versed in application of procurement procedure. In his training session, he had successfully shared his audit findings with the participants.
5. Mr. Fazlul Kabir, Assistant Director of AHKC. He is a veteran Auditor relevant to procurement, cash basis and accrual basis of accounting. He had successfully shared his audit findings with the audit findings during his training session.
In the training session, participants were invited to ask questions. The participants from their outlook in relevant desk in the respective Line Directors were eager to know the answer of their different enquires. Our specialized trainers had answered their queries very successfully with definitive rules and regulations of the government.
Opening Session
The opening session was started with the recitation of Holy Quaran. The training was formally inaugurated as indicated in the Training Schedule. The opening ceremony was done systematically with the following distinguished personalities.
1. Chief Guest:
Mr. Enamul Haque, Additional Secretary, Ministry of Health and Family Welfare,
GOB
2. Guest of Honor
(i) Mr. Md. Abul Kashem Bhuyian, Joint Secretary, Ministry of Health and Family Welfare, GOB
(ii) Mr. Md. Aftab Uddin Ahmed, Partner & Team Leader, HPNSDP Internal Audit, 2012-13
(iii) Mrs Nayma Meherin, FCA, Partner & Senior Auditor, HPNSDP Internal Audit, 2012-13
3. Session Chairman: Mr. M A Halim Gaznavi, FCA, Chairman, AHKC
At the outset, the Guest of honor, Mrs Nayma Meherin, FCA emphasized that this sort training needs to be imparted in all levels who are assigned to procurement, administration and expenditure as well as budgetary control. But she pointed out that the persons who are engaged in Internal control must be enriched with advanced knowledge and skills with the help of this training.
Mr. Md. Aftab Uddin Ahmed, FCA has given an impression of the importance of Internal Audit.
Mr. Enamul Haque, Additional Secretary, MoHFW stressed the significance of Internal Audit in the Health for Capacity Building of the accounting personnel.
Mr. Md. Abul Kashem Bhuyian, Joint Secretary of MoHFW has effectively highlighted the task of Internal Audit. He has also focused the importance of such training in Health sector to develop the capacity development of the health sector.
Purpose of training for Internal Control system
The purpose of this 3 days training program is to provide guidance on the improvement of Internal Control system following findings of the existing practices and procedures at the MOHFW in this context. This reports outlines the strategy used in collecting relevant information by way of providing findings based on questionnaire, discussions and handouts. Internal control is defined as the whole system of controls The whole system of controls financial or otherwise established by Management with the following purposes:
To carry on activities of Entity in orderly and efficient manner
To ensure adherence to management policies & law/regulations
To safeguard assets
To secure completeness and accuracy of reports
To promote operational economy & efficiency
Objects of the Internal Control
Assist management in meeting organizational objectives
Assure that assets are safeguarded against loss from unauthorized use or disposition
Ensure financial transactions are executed in accordance with management's authorization
Ensure financial transactions are recorded properly to permit the preparation of financial statements
Promote efficiency in personnel & processes
Mitigate risks
Aid management to formulate plans & policies
A well-designed internal control structure will reduce improper activity.
It is established to provide reasonable assurances of efficient and effective public services, reliable financial information and reporting and to maintain compliance with applicable laws and regulations of the government. Internal control helps to provide significant assurance that the Ministry and its attached department and agency adheres to laws, regulations, and management directives; promotes economical, efficient and effective operations to achieve planned outcomes; safeguards resources against frauds, waste, abuse and mismanagement providing quality outputs and services consistent with the goals of the management. It develops and maintains reliable financial and management information and fairly discloses them through timely reporting. Furthermore, internal control essentially helps external audit in focusing areas of potential irregularities, lapses, and misuse. It is therefore inevitable that all managers in an organization understand the importance of establishing and maintaining effective internal control.
Types of Internal Control:
Administrative Controls
Ensures that policies & objectives materialized in efficient and effective manner
Losses due to theft, waste, error or fraud minimized
Financial/Accounting Controls
Tools of financial, budgetary and cash controls
Ensures entity accountability to resource allocated
Management Controls
Ensures organization, structure and systems support implementation of policies, plans & objectives.
Preventative Controls Detective
Controls
Organization objectives are clear & documented Strong
monitoring
environment
Personnel aware of organization objective, roles & responsibilities Adequate review
mechanisms are
followed
Adequate Supervision Inter audit & unit in place
Clear reporting systems are established Inspection system focus on outputs & quality of service
Segregation of duties Monitoring Corrective
actions
The overall purpose of Internal control system is the Delegation of responsibility in place to ensure clear signs of authority
Process of Internal Control:
Management responsible for establishing & maintaining effective internal control structure
Organization changes over time.
Organization’s mission, goals and objectives regularly evaluated in face of change.
Management anticipate certain procedures become obsolete and modify internal control structure in response to these changes
Responsibility of designing and implementing internal controls is a continuous process.
Management responsible for establishing & maintaining effective internal control structure
Organization changes over time.
Organization’s mission, goals and objectives regularly evaluated in face of change.
Management anticipate certain procedures become obsolete and modify internal control structure in response to these changes
Responsibility of designing and implementing internal controls is a continuous process.
Internal Control Plan & Risk Assessment Cycle
Training Methodology:
Our distinguished scholars, being the veteran resource persons applied standard slides and handouts. Various slides on the relevant topics as per training session were displayed through Multimedia Projectors in different angles. They acted as the good communicators with the interactions of the participants. By following the methods of Repeat, Recap, Review and VHF (Visual hearing and feeling) based on practical work consistent with the participant’s desk work, participants were attracted with their vivacious lecture. Most of the trainers followed the most effective method of teaching promulgated by Sir Francis Beckon.
(a) Repeat: According to Franchise Bacon, 'when you tell something in the class to a group of students, it is only a saying but when you recapitulate it, repeat it and ask the question on the progress, it will be interacted and if you further emphasize the concept, they will be conversant with the relevant knowledge'. Indeed, in case of delivering an important message, if it is stated once-only 10% will be memorized but if it is stated 6 times then 90% are memorized after one year. So, reiteration/repetition is the most important tools for the teaching to make the topics memorable. If the message is not remembered and understandable then the whole thing will be treated as useless.
(b) Recap: It is generally meant by recap to go over again the vital point of the relevant contents. Using FULLE-R and VHF for better memorization can do the recap. As the first events are best memorized so to start with big message. Thereafter unusual event like cartoon, exercise etc. be used. Thirdly, linked event, here mnemonics or analogy can be used and lastly to end with big messages of fascination towards the topics. In this context, summing up the ideas to arrive the conclusion that is the gist in question to be communicated to the students as a good communicator of the teaching course. We should remember one thing that ' Telling is not teaching; we need to make teaching active and interesting; get students involved; see it from the student's view; we should use VHF and FULL-R. According to Commoneus, a famous educationist, for an effective teaching, 'only lecture is immaterial but in order to ornament it for better memorization, ideal approach, demonstration, visual display and varieties of attractions of the students are needed'
(c) Review: A proverb always goes like ' To err is human'. It is human nature to forget the things/message, which is not reviewed that are we losing what we don't review. To review we are to regularly sum up where we have reached and invited questions. At the end of every topics if the teacher repeats, recap and review, ask questions and help them to answer properly, the students will be more motivated and conversant with the subjects and grasp it properly so that teaching will be effective and fruitful. That is to say, a teacher's behaviour will be in such, which must attract the students for effective and efficient teaching.
VHF (Visual, Hearing and Feeling): In the venue, there was well equipped facility of using multi-media projector with wide screen. The trainers focused their handouts in the projector and the participants clearly enjoyed skilled and sophisticated presentation.
Suffice it to say, course deliveries of our distinguished trainers were vivacious, lucid and up to the mark which bears a testimony to the evaluation of the participants. In delivering lecture, there are limitations, which may create hindrance to learning on the part of the students. Sometimes the lecture may be monotonous and boring due to continuous saying. If there exists dryness amongst the students, the teacher should change the policy of his lecture. He should ask open-ended questions. The trainers used Open ended question help get students involved
Training Module: For imparting training of the personnel under DG Health, DG FP and under the Ministry of Health and Family Welfare, the course Module was selected keeping consistency with the real needs of the officials’ .The training was conducted with the following modules in details in order to develop a good communication with the participants. As per module in details, a class schedule was prepared and accordingly relevant course deliveries have been done by the resource persons systematically.
Activities involved in session and Module wise Training Programme are appended as follows:
Day - 1, Session - 1:
In this session, DDO’s Functions, Record maintenance, Internal control system and fund release procedure have been focused. After this session, participants asked a lot of questions on the following issues:
• Transfer of fund from one head to another
• Record maintenance
• Observations regarding fund release
• Record maintenance on the documents where audit objections have been raised
• Internal Control system
The following topics have been covered in due course:
Module-2: Functions of DDO
2.1 Appointment of DDO
2.2: DDO as a drawing and disbursing officer
2.3 Cash Book maintenance
2.4 : Bill preparation
Module-3: Internal Control System:
3.1 Different objectives of Internal Control, criteria followed to ensure with reference to HNPSDP, Some Major systems for developing effective work force in the management;
3.2 Concepts and importance of Internal Audit system, settlement
3.3 Role of auditor and auditee and the benefits of their relationships;
3.4 How internal control is an aid to the management;
Day - 1, Session - 2:
In this session 1, the questions have been answered properly in support of rules and regulations of the government. In session 2, the following topics were discussed where our veteran trainer Mr. Shish Haider Choudhury, Deputy Secretary had focused and covered the following.
Module -4: Planning and Budgeting system and Procedures:
4.1 Planning and development, the planning process in Bangladesh;
4.2 Government budgeting in Bangladesh ( Preparation of budget, estimated budget and its approval);
4.3 Preparation of Development Project, Guideline for external resources;
4.4 Public expenditure Management and its reform process;
4.5 Sector wide approaches and managing health sector program;
After this session, participants asked a lot of questions on the following issues:
• Fund release system of the government and planning of budget procedure
• Public expenditure management
• Observations regarding fund release
• Various steps of planning process.
Day 2, Session - 2:
The following topics were covered in this session where Mr. Shish Haider Choudhury being specialized in this relevant topics, focused various application of this module. He has pointed out the importance of Broadsheet reply and bipartite and tripartite meeting..
Module- 5: Application of Government Accounting & Fund Flow System:
5.1 Bank Reconciliation Statement;
5.2 Debt service liability of the government;
5.3 HNPSDP Financing Sources;
5.4 Fund Release procedure;
5.5 Transaction out of RPA through GOB Fund and its system of recording;
Day 2 Session 3:
In this session, the following modules have been discussed, the respective trainer had focused the topics elaborately with nice slide presentation.
Module-6: Settlement of Govt. Audit Observations/Objections, VAT Act and Income Tax
6.1 Concept and Principles of Audit;
6.2 Categories of Audit observations/Objections;
6.3 Settlement process of audit objections/observations, ordinary audit para and Paras submitted to the Parliament by CAG;
6.4 Barriers in settling audit objections/observations;
6.5 Ways and means to reduce the back logs of audit objections/observations;
6.6 Preparation of Broadsheet reply;
6.7 Settlement through holding bipartite and tripartite meeting and by way of written and verbal communication.
6.8 VAT Act and Income Tax ordinance
Day 2, Session 3 contd…
The following topics have been covered.….
Module -7(1): The Public Procurement Procedures:
Public Procurement - Details
A- General:
• Need Assessment;
• Preparation of Procurement Plan, Etc.;
• Selection of Procurement methods;
• Tender/Proposal Preparation, Committee Formation & Related Documentation;
• Provisions relating to determination of Tender Price;
• Maintaining Records of Procurement Related Issues;
• Audit findings on above issues, if any.
Module 7(2)
A. Committee Formation Procedures (POC/TOC & PEC/TEC):
• Constitution of Evaluation Committee and Evaluation Procedures;
• Eligibility for Appointment of External Members on the Evaluation Committee;
• Evaluation of Tenders, Etc.;
• Approval of Tender or Proposal;
• Approval of Delegated Procurement;
• Splitting of an Object of Procurement into More Than One Package;
• Competition in Procurement;
• Audit findings on above issues, if any.
B. Determining Tender or Proposal Valuation and Security Deposits:
• Determination of Validities;
• Time Limit for Evaluation of Tenders and Proposals;
• Extension of Validity;
• Tender Securities;
• Extension of Validity of Tender Security;
• Verification of the Authenticity of Tender Security;
• Forfeiture of Tender Security;
• Return of Tender Securities;
• Performance Security;
• Retention;
• Audit findings on above issues, if any.
C. Approval Procedures, Notification of Award (NOA) and Publication:
• Procurement Approval Procedure;
• Publication of Notification of Award (NOA) of Contract;
• Contract Administration and Management;
• Maintaining Records of Procurement;
• Audit findings on above issues, if any.
D. Procurement Post Review:
• Qualification of Persons;
• Advertisement (for any procurement process);
• Appointment of a Sub-contractor or a Sub-consultant;
• Joint Ventures (JVCA);
• Conflict of Interest;
• Pre-Qualification for Procurement of Goods, Works, Etc.;
• Opening of Pre-Qualification Applications;
• Evaluation of Pre-Qualification Applications;
• Issuance and Sale of Tender Document and Pre-Tender Meeting, Etc.;
• Modifications to Tender Documents;
• Multiple dropping of Tenders;
• General Questionnaire-
- Receipt of Goods/Materials;
- Storing and Issue of Goods/Materials;
• Audit findings on above issues, if any.
Module- 7(3) : The Procurement Procedure
A. OTM (Additional Features):
• Procurement of Additional Deliveries and Repeat Orders;
• Issuance of Variation or Extra Work Orders;
• Preparation of a Variation or an Extra Work Order;
• Costing of Variation or Extra Work;
• Audit findings on above issues, if any.
B. LTM (Additional Features):
• Use of the Limited Tendering Method(LTM)-National;
• Procedures for the Limited Tendering Procurement Method (LTM);
• Procurement of Additional Deliveries and Repeat Orders;
• Issuance of Variation or Extra Work Orders;
• Preparation of a Variation or an Extra Work Order;
• Costing of Variation or Extra Work;
• Audit findings on above issues, if any.
C. DPM (Additional Features):
• Use of the Direct Procurement Method;
• Forms of Direct Procurement;
• Use of Direct Contracting;
• Procurement of Additional Deliveries and Repeat Orders;
• Issuance of Variation or Extra Work Orders;
• Preparation of a Variation or an Extra Work Order;
• Costing of Variation or Extra Work;
Two Stage Tendering Method;
• Conditions and Procedures for Use of Two-Stage Tendering Method;
• Procedures for the Two-Stage Tendering Method;
• Evaluation of the First Stage in the Two-Stage Tendering Method;
• The Second Stage in the Two-Stage Tendering Method;
• Procurement of Additional Deliveries and Repeat Orders;
• Issuance of Variation or Extra Work Orders;
• Preparation of a Variation or an Extra Work Order;
• Costing of Variation or Extra Work;
• Audit findings on above issues, if any.
D. RFQ (Additional Features):
• Methods selection;
• Conditions and Procedures for Use of Request for Quotation Method (RFQ);
• Documentation Needed for the RFQ Method;
• Procedures for use of RFQ Method Invitation;
• Submission of Quotations;
• Evaluation of Quotations and Issuance of Purchase or Work Order;
• Audit findings on above issues, if any.
E. Cash Purchase Procedures:
• Use of Direct Cash Purchase;
• Use of Force Account;
• Audit findings on above issues, if any.
Module 7(4 ): The Public Procurement Procedure
A. Consultancy Services:
• Methods for Procurement of Intellectual and Professional Services and their Use;
• Procedures for Selection under the Quality and Cost Based Selection (QCBS) Method;
• Procedures for Selection under a Fixed Budget (SFB);
• Procedures for Selection under Least Cost Selection (LCS);
• Procedures for Selection of Consultants Based on Consultant’s Qualifications (SBCQ);
• Procedures for Selection amongst Community Service Organizations (CSOs);
• Procedures for Selection under Single Source Selection (SSS);
• Selection of Individual Consultants (SIC);
• Audit findings on above issues, if any.
B. EOI Procedures:
• Submission of EOI;
• Opening of Expressions of Interest;
• Assessment of Expressions of Interest and Approval of Short-List, etc.;
• Preparation of the Terms of Reference (TOR);
• Submission and Opening of Proposals (RFP/RFQ);
• Evaluation & Signing of Contract;
• Audit findings on above issues, if any.
B. IDA Requirements:
• General ;
• Prior Review of Contract for Works and Goods: Where Bank’s No-objection is necessary or not for post review;
• Prior Review Contract for Consultancy Service : Where Bank’s No-objection is necessary or not for post review;
• Docs need to send to WB for their record;
• Audit findings on above issues, if any.
• Roles and Responsibilities of Auditor on Evaluation of Tenders and Quotation (Services).
Closing Session :
For the first time of the closing session, Mr. Lutfar Rahman, OD ( L&S), L&S unit was given the opportunity on behalf of the participants to focus his reaction about this training. He tried to reflect his comment in the sense that the training relating to the importance of Internal Audit. He emphasized that this sort training needs to be imparted in all levels who are assigned to procurement, administration and expenditure as well as budgetary control. But he pointed out that the persons who are engaged in Internal control must be enriched with advanced knowledge and skills.
Mr. Md. Aftab Uddin Ahmed, FCA has given an impression of the importance of Internal Audit.
Mr. Md. Abul Kashem Bhuyian, Joint Secretary has effectively highlighted the task of Internal Audit. He has also focused the importance of such training in Health sector.
Prof. Dr. Deen Mohd. Noorul Huq, DGHS of MOHFW, GOB focused the importance of Financial Management System in Health Sector. He was very much pleased to attend the closing session of such HPNSDP Training for Capacity Development and Transfer of Knowledge.
Mr. M A Halim, Session Chairman of AHKC has talked about the overall objectives of the training and detailed role of Internal Audit Team.
Course Evaluation: An evaluation sheet was prepared and provided to the participants in order to invite comments on the following particulars so that the trainers and overall logistics are properly judged for the sake of transparency. 51 participants submitted evaluation sheet even though 57 participants were present on Day 1 but later 51 responded to attend classes’ up to the end of the training session. On the basis of course schedule, performances of the Trainers and the logistics support provided by the AHKC, evaluation topics have been selected and the participants put their opinions against the following remarks:
• Excellent
• Very good
• Good
• Fair
• Average
• Poor.
51 participants passed their opinions on the course contents in the form of excellent – 19 %, very good-32%, Good- 35%, Fair-3%, Average 4%, Poor- 1%. Besides, 51 participants passed their opinion in favour of trainers performances in the form of excellent- 38%, very good- 35%, good- 22%, Fair-2%, Average-1% and the rest Poor- 0%. As regards overall comments, most of the trainees expressed that this sort of training is very much essential and need based of the participants consistent with .their desk jobs.
Attendance sheet: An attendance sheet was provided to the participants. During Day 1, 57 participants attended the training programme while, finally 51 officials attended the course. In this context, some participants did not appear in some session due to their emergent official work but they appeared in the training course up to the last closing session.
Participants category:
The training included Participants from FMAU, MoHFW, DGHS and DGFP) and Line Directorates (LDs) of the Ministry of Health and Family Welfare (MoHFW), GoB.
Category Participants
Class 1 Doctors working as Project Directors, Program Manager, Deputy Program Manager, Audit & Accounts Officer working in FMAU,
Class 2 Accounts Officer in DGFP, Audit Superintendent working in FMAU and Assistant Accounts Officer in MOHFW
Class 3 Accountants, Assistant Audit and Accounts officer, UDA cum cashier, Computer Operator of DGHS, Program Assistant working in DGFP,
Payment of honorarium: According to the status of the participants, honorarium was paid as applicable in Ministry’s letter as follows:
Class 1: Tk 600.00
Class 2: Tk 500.00
Other : 400.00
Recommendations for HPNSDP Capacity Building
1. A core group of accounting personnel needs to be set up in FMAU with professional Accountants from GOB and Chartered Accountants.
2. Establishing mechanism for timely implementation of decisions of the Cabinet and
3. Establishing and maintaining an effective audit committee standardizing effective internal audit functions.
4. Establishing the recommendations of the Public Accounts Committee
5. A core group of Trainers needs to be set up In the FMAU for Improved Financial Management
6. Implementation of the recommendation of the Audit Committee
7. Developing the skills and efficiency of IFM personnel
Aspects: Internal control
Tone at the Top
Management Philosophy & Operating Style
An ethical culture
Accountability
Organizational Structure
Effectiveness & Efficiency
Segregation of Duties
Information & Communication
Monitoring
Responsibilities of Monitoring
Everyone within an organization has some responsibility for monitoring. The person holding a position in the organization helps to determine the focus and extent of these responsibilities.
Executive management focus on major divisions within organization with emphasis on organization’s mission & goals.
Managers assess how well internal controls function in multiple units within organization.
Supervisors monitor all activities within their respective units to ensure
Staff are performing their assigned responsibilities,
Internal control activities are functioning properly,
Unit is accomplishing its goals and objectives.
Staffs monitor their own work to ensure it is being done properly.
They should be trained by supervisors and management regarding internal controls and be encouraged to report any irregularities.
Main Challenges of HPNSDP
• Low rate of deliveries by skilled birth attendant.
• High rates of neonatal deaths, malnutrition and micronutrient deficiencies.
• Emerging and re-emerging diseases and impact of climate change.
• Rise in non communicable diseases (NCD) including cardio-vascular diseases, diabetes, cancer and injury
• Diversification of family planning (FP) service and high rate of discontinuation and unmet needs.
• Ineffective urban primary health care service delivery.
• Gender sensitive and equity based service delivery.
• Inadequacies in human resources.
• MIS functions along with sustained M&E system.
• Quality assurance system, medical auditing, accreditation and weak legal framework.
• Low utilization of public health facilities by the poor.
The HPNSDP strategies are:
• Expanding the access and quality of MNCH services.
• Strengthening of various family planning interventions to attain replacement level fertility.
• Mainstreaming nutrition within the regular services of DGHS and DGFP.
• Strengthening preventive approaches as well as control programs to communicable diseases and non communicable diseases.
• Strengthening support systems and increasing health workforce at all levels.
• Improving MIS with ICT and establishing M&E system.
• Strengthening drug management and improving quality drug provision.
• Increasing service coverage through public, NGO and private sector coordination.
• Pursuing priority institutional and policy reforms.
What is new in HPNSDP?
• Focusing the issue of maternal, neonatal, child and adolescent health, a new Operational Plan (OP) is being implemented under DGHS.
• Emphasizing MNCAH interventions/services in urban slums, hard to reach and low performing areas.
• Introduction of midwifery services and training.
• Increasing facility based 24/7 services for management of maternal complications.
• Prioritizing areas of high maternal mortalities, geographically and socially disadvantaged population.
• Sharing of expertise and facilities between DGHS and DGFP for MNH services.
• Strengthening sick newborn services with effective referral systems including home-visit.
• Emphasizing long acting permanent method (LAPM) and unmet needs of FP services with area based targeted intervention.
• Mainstreaming nutrition services through DGHS and DGFP for countrywide coverage.
• Establishing e-health at all public facilities including the Community Clinics (CC).
Key HPNSDP Services (Community to National Level):
• Antenatal care, assisted delivery, postnatal care, neonatal healthcare.
• Children’s treatment for diarrhea, respiratory illness, measles, malaria, etc.
• Vaccination through EPI program.
• Reproductive health and family planning counseling for adolescent and eligible couples.
• Limited curative services
• Distribution of family planning commodities.
• Providing permanent method of contraception (Sterilization).
• Distribution of oral rehydration salt for diarrheal diseases, folic acid/ iron supplementation.
• Free distribution of essential medicines and ensure drug safety.
• BCC and education program for raising awareness.
• Identification of illnesses, like tuberculosis, emergency obstetric situation, life-threatening influenza, anthrax, etc.
• 24 hour emergency services with ICU/CCU facilities through secondary and tertiary hospitals.
• All sorts of diagnostic tests.
• 24 hour emergency obstetric care (EmOC) service.
• Sputum examination and free medicine for tuberculosis/ leprosy patients.
• Diagnosis and management of patients through alternative medical services.
• Nutritional education and micro-nutrient supplements.
• Screening for malnutrition, treatment of complicated cases for severe and acute malnutrition.
• Blood screening and safe blood transfusion.
• Specialized treatment related to medicine, surgery, gynecology, pediatrics, orthopedics, eye,
ENT, and other disciplines
• Super specialized care at medical college hospitals and teaching institutes.
• Referral from CC level to higher level centers for management of complicated cases.
• Produce enough number of Nurses, CSBA, Midwifes, Paramedics, Health Technologist etc.
• Continuous skill and capacity development training to the service providers.
HPNSDP Budget Estimates:
Total Estimated Cost = Tk 56,993.54 Crore (US$ 7.7 billion)
Revenue Budget = Tk 34,816.88 Crore (US$ 4.7 billion)
Development Budget = Tk 22,176.66 Crore (US$ 3.0 billion)
GOB Contribution = Tk 43,420.38 Crore (US$ 5.9 billion)
DP Contribution = Tk 13,573.16 Crore (US$ 1.83 billion)
Development activities of HPNSDP are being implemented by MOHFW, DGHS, DGFP and other agencies through 32 operational plans. World Bank and JICA are providing credit and grants; whereas other DPs (DFID, SIDA, USAID, CIDA, EC, AusAID, Kfw, WHO, UNICEF, UNFPA, GIZ, UNAIDS, GFATM, GAVI, etc.) are providing grants. Total DP contribution to the development budget is about 61.29%.
Annexure-1
Class routine: A class schedule was prepared based on course module and trainers as selected earlier. In the class schedule, there was an opening and close session. The class routing was reflected as follows:
Training Schedule
Day
&
Date Session Time Topic Resource Person
05.05.2015
Tuesday Session - 1 9.30 am
to
10.00 am Inauguration 1.Chief Guest:
Mr. Enamul Haque,
Addl. Secretary, Ministry of Health &
Family Welfare
2.Guest of honor
(i) Mr. Md. Abul Kashem Bhuyian
Joint Secretary
Ministry of Health and Family
Welfare, GoB
(ii) Mr. Md. Aftab Uddin Ahmed
Partner & Team Leader
HPNSDP Internal Audit, 2012-13
(iii) Mr. Nayma Meherin, FCA
Partner & Senior Auditor
HPNSDP Internal Audit, 2012-13
3.Session Chairman:
Mr. M A Halim Gaznavi, FCA,
Chairman, AHKC
10.00 am
to
11.00 am Objectives of the training for capacity development and transfer of knowledge 1.Mr. Abul Kashem Bhuyian,
Joint Secretary, FMAU
Ministry of Health and Family Welfare, GoB.
11.00 am
to
11.15 am Tea Break
2.Mr. Kh. Atiar Rahman,
Ex Director of Local and
11.15 am
to
1.00 pm Module 1:
HPNSDP Financing and Fund flow System
Module 2:
Functions of DDO & Record Maintenance Revenue Audit, GoB and Consultant (Training and Research ), AHKC
3.Mr. Kardar Rahman,
Director, AHKC
Module 3:
Internal Control System
Sharing of Operating Line (OL) & Cost Center (CC) wise Audit Findings/ Observations
Participants Feedback (Quest. & Answer Session)
1.00 pm
to
2.00 pm Lunch Break
Session – 2 2.00 pm
to
3.15 pm Module 4:
Planning and Budgeting System and procedure
1. Mr. Shish Haider Choudhury,
Deputy Secretary, MOPA & Ex- ADDl. CGA ( Admn ), GoB.
3.15 pm
to
3.30 pm Tea Break
Mr. Shish Haider Choudhury,
Deputy Secretary, MOPA & Ex- ADDl. CGA ( Admn ), GoB.
2.Mr. Golam Fazlul Kabir
Assistant Director,
Audit & Compliance, AHKC
3.30 pm
to
5.00 pm Module 5 :
Application of Government Accounting System and Fund Flow System
Sharing of Operating Line (OL) & Cost Center (CC) wise Audit Findings/ Observations
Participants Feedback (Quest. & Answer Session)
06.05.2015
Wednesday Session – 3:
10.00 am
to
11.00 am Module 6:
Settlement of Government Audit observations/Objections
VAT Act and Income Tax ordinance
1. Mr. Shish Haider Choudhury,
Deputy Secretary, MOPA & Ex- ADDl. CGA (Admin), GoB.
11.00 am
to
11.15 am Tea Break
2.Mr. Shish Haider Choudhury,
Deputy Secretary,
MOPA & Ex- ADDl. CGA (Admin), GoB.
3.Mr. Jahidul Islam Shah
Deputy Director, AHKC
11.15 am
to
1.00 pm Module 7 (1):
A. The Public Procurement Procedures.
B. General :
1.Need Assessment
2.Procurement Plan
3.Method selection
4.Tender Preparation
5.Record Maintenance, etc.
Sharing of Operating Line (OL) & Cost Center (CC) wise Audit Findings/ Observations
Participants Feedback (Quest. & Answer Session)
1.00 pm
to
2.00 pm Lunch Break
Session - 4:
2.00 pm
to
4.00 pm Module 7(2):
The Public Procurement Procedures-
A. Committee Formation Procedures (TOC /TEC)
B. Determining Tender or Proposal valuation and security deposits
C. Approval Procedure, Notification Award and publication and Procurement Post Review
1.Mr. Khan Md. Ferdausur Rahman,
ADDl. CGA ( Admn ), GoB
06.05.2015
Wednesday 4.00 pm
to
4.15 pm Tea Break
1. Mr. Golam Fazlul Kabir
Asst. Director (Audit & Compliance), AHKC
4.15 pm
to
5.00 pm
Sharing of Operating Line (OL) & Cost Center (CC) wise Audit Findings/Observations
Participants Feedback (Quest. & Answer Session)
07.05.2015
Thursday Session- 5:
10:00 am
to
12.00 pm Module-7 (3):
The Procurement Procedure:
A. OTM ( Additional features )
B. LTM( Additional features )
C. DPM( Additional features )
D. RFQ( Additional features )
E. Cash Purchase Procedure
1. Mr. Khan Md. Ferdausur Rahman,
ADDl. CGA (Admin.), GoB
12:00 pm
to
12.15 pm Tea Break
2. Mr. Golam Fazlul Kabir
Asst. Director (Audit & Compliance), AHKC
12:15 am
to
1.00 pm Sharing of Operating Line (OL) & Cost Center (CC) wise Audit Findings/Observations.
Participants Feedback (Quest. & Answer Session)
1.00 pm
to
2.00 pm Lunch Break
Session- 6:
2.00 pm
to
3:15 pm Module 7 (4):
The Public Procurement Procedure-
A. Consultancy service
B. EOI Procedures
C. IDA Requirements
1. Mr. Shish Haider Choudhury,
Deputy Secretary,
MOPA & Ex- ADDl. CGA (Admin, GoB.
2.Mr. Jahidul Islam Shah
Deputy Director, AHKC
Mr. Kh. Atiar Rahman
and Mr. Md. Abdullah
3.15 pm
to
3.30 pm Tea Break
3.30 pm
to
4.00 pm Sharing of Operating Line (OL) & Cost Center (CC) wise Audit Findings/ Observations
Course Evaluation and Honorarium distribution
4:00-4:30
4.30 pm
to
5.00 pm Closing Ceremony:
1.Chief Guest:
Mr. Enamul Haque,
Addl. Secretary, Ministry of Health
and Family Welfare, GoB
2.Guest of honor
(i) Mr. Md. Abul Kashem Bhuyian, Joint Secretary Ministry of Health and Family Welfare, GoB
(ii) Mr. Md. Aftab Uddin Ahmed, Partner & Team Leader, HPNSDP Internal Audit, 2012-13
(iii) Mr. Nayma Meherin, FCA, Partner & Senior Auditor
HPNSDP Internal Audit,
2012-13
3.Session Chairman:
Mr. M A Halim Gaznavi FCA, Chairman, AHKC
Annexure-2
The following checklists were used while delivering lecture on the relevant topics as per module in the course schedule.
Check list for Audit on specific issues
Sl No Items: Salary Yes No Comment
1. Selection grade
• Whether new post has been created for allowing selection grade
• Whether date of increment has been changed
• After allowing selection grade, whether increment has been allowed as per admissibility.
• Whether pay fixed in equal or higher stage has been correctly done
• Whether Class 1 posts of 9th grade against block post as declared by Ministry of Establishment has been given selection grade after the completion of 4 years successful service.
• Whether Class 1 post of all cadre or non-cadre has been given 100% selection grade on completion of 4 years successful service.
• Deputy Secretaries and its equivalent rank who have not been promoted to the 4th grade may be allowed Selection grade on completion of 8 years successful service.
• Cadre or non-cadre 6th grade officers shall be entitled to the selection grade of 5th grade on completion of 10 years successful service.
• 2nd class officers appointed against permanent post shall be entitled to selection grade on completion of 4 years satisfactory service.
• If selection grade is allowed in the same post, pay should be fixed at the same stage if basic pay falls in that stage; otherwise pay should be fixed at higher stage.
Authority: Ministry of Finance memo No. 152 dated 30-08-1993 and
2. Time scale: Non- gazetted employees
• Employees from 1oth grade to 2oth grade of New national pay scale shall be entitled to 1st, 2nd and 3rd time scale- higher scale on satisfactory completion of 8, 12 and 15 years respectively of service provided that they would not be allowed more that 3 time scales except promotion.
• Class II officers and its equivalent rank shall be entitled to higher scale ( time scale ) on successful completion of 8 and 12 years of service but arrears should not be given where only fixation should be allowed in the previous scale of NNSP of 2009. Provided that more than two time scales shall not be admissible in whole service life. In this case, no time scale with the introduction of NNSP, 2009 should be given after one year to those who have reached the maximum in their respective pay scales.
• Authority: Para 7(1) and 7(2) of NNSP of 2009.
Time scale: Class I officers
• Class I officers shall be entitled to higher scale(time scale) after one year on reaching the maximum stage in their respective pay scale on successful completion of service. But they would not be given more than one time scale in any circumstances in their whole service life. But they would not be allowed to the scale not more than 4th grade of NNSP 2009.
• In case of counting service period of 8, 12 and 15 years respectively, period spent on extraordinary leave, without pay and time spent on lien in foreign service shall not be considered for the purpose of allowing time scale. Provided that time spent on lien may be counted for time scale if leave salary and pension contribution are paid to the government as per rules ( FR-26 )
Authority: Para 7(3), 7(4) and 7(5) respectively.
Pay and its components
3. Definition: Pay means the amount drawn monthly by a Government servant as -----
(i) The pay, other than special pay or pay granted in view of his personal qualification, which has been sanctioned for a post held by him substantively or an officiating capacity , or to which he is entitled by reason of his position in a cadre, and
(ii) Overseas pay , technical pay, special and personal pay, and
(iii) Any other emoluments which may be specially classed as pay by the competent authority
(iv) Overseas pay means pay granted to a government servants in consideration of the fact that he is serving in a country other than the country of his domicile.
(v) Personal Pay: It means additional pay granted to a government servant:- (a) to save him from a loss of substantive pay in respect of a permanent post other than a tenure post due to a revision of pay or to any reduction of such substantive pay otherwise than as a disciplinary measure; (b) In exceptional circumstances, on other personal consideration.
(vi) Special Pay means an addition, of the nature of pay, to the emoluments of a post of a Government servant, granted in consideration of –(i) the specially arduous nature of duties; (b) a specific addition to the work or responsibility; or (b) the unhealthiness of the locality in which the work is performed.
(vii) Substantive post: It means pay other than special pay, personal pay or emoluments classed as pay by the authority as envisaged in 9(21) of FR to which a government servant has been appointed substantively or by reason of his substantive position in a cadre.
(viii) Technical pay means pay granted to a Government servant in consideration of the fact that he has received technical training.
(ix) Subsistence grant: It means monthly grant made to a government servant who is not received pay or leave salary.
(x) Temporary post: It means a post carrying a definite rate of pay sanctioned for a limited time.
(xi) Permanent post: It means a post carrying a definite rate of pay sanctioned without limit of time.
(xii) Tenure post : It means a permanent post who holds for a limited period.
Authority: Para 9 of Fundamental Rule.
• Pay means special pay, personal pay or any amount classed as pay declared by the government. The amount approved by the appointing authority against a particular post of a government servant is called pay.
Rule 5 (6) of BSR.
Average pay: It is the 12 months average pay before taking leave in a particular month or the pay which a government servant draws in a month before spending leave.
Authority: 9(2) of FR.
4. Reasons for fixing pay:
• Festival allowance, house rent allowance, recreation allowance, daily allowance and pension are admissible on the basis of Basic Pay. Procedure of pay fixation has been mentioned in FR-22,
• Pay is fixed during first appointment
• On promotion pay is fixed
• If the government servant is reverted in lower post/lower time scale.
• If increment is held up for a particular period
• Pay is fixed during substantive appointment against permanent post
• If the government servant is stepped down in lower stage of time scale.
• If the pay scale is updated
• During fixation in new national corresponding pay scale.
• In case allowing increments of pay and dearness allowance
• In case approving time scale and selection grade
• In case of equalization of pay, pay is fixed.
Pay fixation procedure
• In case of promotion: If a government servant is appointed against a higher post involving greater responsibility, his pay should be fixed in next higher stage
Authority: FR 22 a(1)
• In case of time scale: If time scale is allowed in the same post, pay should be fixed at the same stage if previous basic pay falls in that stage; otherwise, pay should be fixed at higher stage of higher scale.
• In case of selection grade: If selection grade is allowed in the same post, pay should be fixed at the same stage of his previous scale if basic pay falls in that stage; otherwise pay should be fixed at higher stage of the higher scale.
• Pay fixation procedure in NNSP: Before introduction of New National Pay scale, pay should be fixed at the same stage of his previous scale if basic pay falls in that stage; otherwise pay should be fixed at higher stage of the corresponding pay scale.
• In case of punishment on disciplinary ground: If a government servant is reverted to lower post, his pay may be fixed by order of the appointing authority. In this case, his stage should be mentioned particularly. If the increment is held up, the period needs to be stated specifically and how his pay should be fixed must be mentioned in the order. If one increment is held up on non cumulative effect for one year, after one year he should be entitled to fixation benefit and arrears. If his increment is held up on cumulative effect, after one year he should not be entitled to fixation benefit and arrears both. If in the order, his increment is held up for three years, and nothing is mentioned in the order, after 3 years he must be entitled to arrears and fixation benefit both.
5. Entitlement of pay during leave
As per FR-9(2), pay during leave of the government servant should be fixed according to his pay which he would get before going on leave. Increment cannot be given during leave. In case of PRL, his increment can only be allowed during fixation of pension and gratuity.
Fixation of pay under next below rule: If any officer is engaged outside his post, he would not be entitled to get promotion in his previous post and he would face financial loses, in order to protect him from loses, his pay is fixed under next below rule. But he would be getting lower pay than his junior due to his inefficiency and unsuitability. If junior and senior officer are both promoted at a time, if senior officer fails to join in `due date’ in the joining date of the junior, he is entitled to notional seniority by an order issued from the Ministry of Establishment.
Authority: Government decision - 10 below FR-30
6. Lien of a Government Servant
• It is the achievement of right of a government servant against a permanent post on regular appointment. It remains intact even after his absence from duties.
Authority: Rule 5(34) of BSR Part 1
• Previous lien is abolished if he is appointed against a permanent post on regular basis.
• If lien is not kept in abeyance or transferred, the government servant must preserve the lien based on the following conditions:
• During his duty on permanent post
• During his foreign service but his lien may be forfeited if he does not pay to the government leave salary and pension contribution as per rules of the government,
• During his duty against temporary post
• During his duty against officiating post
• During his joining time
• During his spending time on leave
• During his suspension
Conditions for suspension of lien
• Appointment of a tenure post
• Appointment of a post outside the cadre post
• Temporary appointment of a post against a lien post
• Appointment of a foreign service if his job is not found satisfactory or doe not pay leave salary and pension contribution.
• Transfer of a post outside his cadre for 3 years of service.
Revival of lien:
• If the government servant returns from the tenure post
• If he returns from the post out of cadre
• If he returns from the post outside Bangladesh
• If he returns from the post in which he was temporarily appointed
• If he returns back from the foreign service
• Lien is revived if the government servant returns his tenure post after his absence for three years as per approval of the competent authority.
Other rules of Lien
• The post in which a government servant is appointed, no one can be appointed in that post permanently. Rule 16(3) of BSR part 1.
• The post which is being abolished, no one can be appointed in that post. When the post will be completely abolished, anyone can be appointed after he has spent his granted leave.
• The person drawing less pay than the post holding lien cannot be transferred either in permanent or officiating post.
• Authority: Rule 24(1) of BSR Part-1
• In no circumstance, lien cannot be abolished even after taking his oral consent. Rule 21(1) of BSR Part 1
• Lien cannot be abolished without written permission of the concerning government servants.
7. Conditions for Deputation Allowances
• All civil or defence officers are entitled to deputation allowance at the rate of 20 percent of the basic pay during deputation.
• Deputation allowance is not admissible to Special Security Force receiving compensation allowance, President Guard Regiment receiving special guard allowance, Rapid Action Battalion receiving respective allowances at a fixed rate and Government Training Institute receiving special allowance.
• The posts which are supposed to be filled up by deputation in respect of Autonomous body, local government and government department are entitled to deputation allowance.
• If the appointment/posting is made by Ministry of Establishment then the post is suitable for deputation allowance.
• If the post of deputation is mentioned in recruitment rules then deputation allowance shall be admissible.
• If there is provision in PP and DPP under the Ministry of the government of deputation posts, deputation allowance may be allowed
• Rules and regulation of the concerning Ministry must be followed by the government servants who are deputed.
Authority: Ministry of Finance memo No. 05.172.022.06.03.00.014.2010.93 dated 02-06-2010
• Deputation allowance and foreign allowance cannot be admissible simultaneously where foreign allowance is only applicable.
Authority: Finance Division of Ministry of Finance letter No. 07.175.031’01.00.027.2007(part)/203 dated 09-09-2010
• In the Training Institute 30 % training allowance should be admissible where deputation and Training allowance cannot be admissible simultaneously where only one is entitled.
Audit Related Rules on Contingent Expenditure
• Whether there is budget allocation and appropriation of fund; before incurring any expenditure if required, whether there exists administrative approval, financial approval, technical approval (in case of works expenditure) and appropriation fund should be checked mandatorily. ( Rule: SR-62 )
• Whether there is approval of the competent authority; in no circumstances no expenditure can be made without approval competent to do so. No expenditure can be made beyond financial year; money allocated for one budget year cannot be made in another budget year. If any disputes arise, the respective case needs to be referred to MOF (Rule: SR-62).
• Whether money has been withdrawn from Government accounts without submission of bills; where bill is the statement of claims and reasons of claims must be stated in the bills.
• Whether there is relevant voucher with the bills as prepared; voucher may relate to sanction order, recovery supporting papers, work order, store receipts, ( Audit Manual Para 8 )
• Whether bills as per financial rules relating to supplies have been done and as per certificates vitally important whether bills have been (everything payment) paid (Audit Manual Para 8 and 16).
• Whether values of the goods are higher and payments have been done following respective financial propriety (Audit Manual Para 8 and 16).
• Whether the motion of the expenditure is higher and whether financial canons have been followed(GFR-10)
• Whether quotation or comparative statement has been attached with the bill.
• Whether lowest tender has been selected than higher tenderer if it is so, whether acceptable comment has been affixed with the bill.
• Whether there is certificate in the sense that purchase has been concluded as per rates quoted in the Comparative statement and whether there is certificate that that the goods in the store has been accepted in due course.
• Whether there is unavailability certificate issued from the Works Division or Stationery office in case of purchasing of furniture and stationery items.
• Whether fuel consumption has been made according to entitlement as per designation of the office.
• Whether bill has been paid to the party ( 1st part of BTR 242(1)
• Tender needs to be invited and for Contingent expenditure, sanction of higher authority must be made invariably.
• Whether there is certificate of stock book entry with the bill ( SR 304 and SR 305 and GFR 1st part 148 )
• Whether money has been withdrawn from the Government Treasury in order to avoid time barred within financial year ( BTR 1st part SR 229 )
• Whether relevant voucher as per class of bills are attached ( SR 245(2)
• Whether carbon copy bill voucher has been prepared; (SR-99)
• Whether money has been spent like money being spent from the pocket;
• Whether contingent expenditure of the previous year has been incurred from the budget of the current year ( SR 228 );
• Whether expenditure in excess of budget allocation has been incurred;
• Whether piecemeal purchase has been made in order to avoid sanction of the higher authority (GFR 1st part 146 )
• Whether expenditure in respect of the accounting heads of WASA, electricity, telephone and works has been incurred in another accounting heads without the approval of Ministry of Finance. Authority: Ministry of Finance letter No. MF/FD/BD/1E 165(22)/88/169 dated 16-05-1989
• Whether advertisement has been made in National dailies through Bangladesh Films and Publication Directorate in order to purchase 50000 Taka and in excess of this amount;
Authority: Ministry of Finance letter No. 43 dated 20-01-1986
• Advance taken on victory day needs to be adjusted within one month ( Ministry of Home order No. N.F/5/91
• Claims of bills needs to be submitted through TR form-48 SR-332 of BTR 1st part.
• In case of bill cancellation, all vouchers and relevant papers need to be cancelled ( Rule- SR-564 of BTR 1st part )
• Bills relevant to Crockery items need not be admitted in audit as the crockery goods are not included in contingent heads. ( CTR-244 )
• No officers below the officer in District level are not authorized to keep Daily Newspaper officially and money realized on account of its sale proceeds should be deposited in the government treasury
• The countersigning officer is responsible for any mistakes and ambiguity detected in bill. ( SR 235 of BTR 1st Part )
• Before repairing a car, unavailability certificate is needed from Government Motor workshop (Authority: Ministry of Finance authority letter No. MF (EC-1)DP-4/85/158 dated 29-07-85 .
• In checking Repair bills, whether inspection report obtained from Government Motor vehicle Inspection authority must be attached with the bill.( Ministry of establishment no. Ministry of Establishment No. ME(TR)/SP-3/84(PT)/590(100) dated 29-07-1985.
• Whether monthly fuel consumption bill has been paid exceeding 250 liter.
8. Rules for overtime allowances
• Whether overtime allowance has been paid exceeding 250 hours in a month (Ministry of Establishment order No. ED/TR/1 no. 3/75(part)-157 dated 29-04-1980
• Whether proper checking has been done in calculating total overtime allowance in regard to include basic pay, total hours worked in a month;
• Whether overtime allowances should not exceed more than basic pay of the employee;
9. Verification of bills including arrear claims
• Whether bills of arrear claims have been prepared after obtaining clearance from the Ministry of Finance and the Ministry of Establishment.
• Whether a certificate issued by the DDO has been attached with the bill;
• Whether an arrears in respect of fixation of pay has been done with the approved fixation by the accounts office; fixation order needs to be enclosed with the bill.
• Whether bills have been passed from revenue head to capital and from capital head to revenue;
• Whether fund release authority has been checked while verifying the legality of the bill;
• Whether fund transfer from revenue to capital and from capital to revenue has been done with the approval of Ministry of Finance;
• Whether authorities in case of house building advance, motor car advance etc have been checked properly;
• Whether all recoveries have been done as per government rules and regulation; ( Audit Manual – 100 )
• whether GPF deductions, Group Insurance and benevolent fund have been deducted properly;
• Whether all recovery schedules have been attached with the bill; ( BSR 162-169 and 395)
• Whether all recoveries have been shown in the Audit Register (Audit Manual- 106(11)
• Bills relating to crossing of efficiency bar has been approved by the competent authority; ( BSR 46 and Article 1)
• While verifying bills during leave, whether leave has been granted by the competent authority; whether entitlement of leave has been checked properly;
• Whether entitlement of leave has been obtained from the accounts offices; ( FR and SR 20 and Audit Manual 106(9) and 107(3)
• Whether excess leave has been spent;
• Whether leave has been granted;
• Whether bill has been prepared as per 13 digit classification code; Audit Manual Article 106(12)
• Whether amount of cheque or pay order has been writing clearly without overwriting; BTR SR- 92 and 130 )
10. Audit related Rules of General topics
• Whether date of birth, date of promotion in respect of gazetted officers has been recorded in the audit register
• Whether number of posts are included under sanctioned posts of the office in the bills have been verified;
• Whether the number of temporary posts have been mentioned in the bill ( Audit Manual-124 )
• Whether specimen signature of DDO has been verified to check the bills of the gazetted and Non-gazetted officials; ( BTR-126 )
• Whether the order of suspension has been attached in the bill while checking the bills of the person who are in suspension;
• Whether arithmetical calculations have been correctly done while verifying pay bills; ( Audit Manual 129(1)
• Whether Last Pay Certificate (LPC) has been attached with the bills who have been transferred from other organizations;
• Whether joining report and release order (LPC) have been attached with the bills who have been transferred from other organizations; ( Audit Manual Article 67 and 107 )
• Whether arrear claims have been made as per delegation of financial power;
11. Travelling Allowances
• Whether tour programme has been approved by competent authority; (Audit code-180)
• Whether tour has been done for the sake of the government ( SR-114)
• Whether claims of travelling allowance have been made as per the basic pay of the government servant; whether entitlement has been made as per basic pay;
• Whether claims have been made as per class and grade of the government servants; (FR and SR 17)
• Whether advance has been taken and to see whether the advance has been adjusted within 2 months; (GFR-269)
• Whether appropriation has been given in the bills of T.A and DA.
• Whether there is signature of the controlling officer; (SR-195)
• Whether in the case where counter signature of the controlling officer is needed, in that case, there must have signature liable to submit the claim ( BTR-SR-218)
12. Checking against the payment of Pension
Authority:
• Whether payment of pension has been made greater than the amount approved by the authority concerned;
• Whether payment of pension is reasonable as per pension simplification rules.
• Whether pension recipient has drawn pension by himself and whether a certificate has been attached with the bill that he is alive and he has appeared physically in the accounts office;
• A certificate is needed in the sense that he has not been appointed anywhere under the government;
• In case of women or widow, a certificate is needed in the sense that he has not been married again after death of her husband;
• Arrears of pension is only payable provided that it is approved by the competent authority;
• In case of gratuity payment one year time is important and this payment is valid within this time limit. Approval of the competent authority is needed after the expiry of this time limit.( Treasury rule volume 1 SR 297 )
• Before making payment of pension and gratuity, all relevant orders must be checked and verified.
• While making pension payment, pension simplification rules must be followed in case of payment of the following pension types:
• Retirement pension
• Superannuation pension
• Missing
• Anticipatory pension
• Invalidation pension
• Compensatory pension
13. GPF Rules and Advance payment procedure
• Whether GPF advance has been approved by the competent authority before making payment through bills; ( Article 13(i) of GPF Rule 1979 )
• Whether approved amount lies within the balance of GPF account of the GPF subscriber. ( Article 13(7) of GPF Rule 1979 )
• Whether the advance paid through bills are in consistence with the rules as specified in GPF Rules of 1979.
• Whether principal amount with interest are being recovered in due course as per rules:
• Whether interest calculation has been done correctly : Rues for calculation of Interest:
Interest ={ Principal amount( Installment +1)X Rate} /24
Or
{Principal amountX78XRate}/12
• Whether payment and recovery have been duly recorded in the GPF Ledger;
• Whether previous advance with interest has been recorded and recovered;
• Whether in LPC, GPF balance and advance including number of installments in case of transfer from one audit circle to another have been recorded as per record of the GPF ledger; Article 13(8)
• Whether more than one recovery if exists, all recoveries whether recorded in the GPF ledger should be checked in due course; Article 13(8) of GPF Rules 1979.
• Whether GPF, GI and BF Fund recoveries are being made monthly on regular basis should be checked properly.
• Before making GPF final payment whether interest is being paid during Post retirement to leave should be checked properly where interest is to be paid for six month on the balance on the date before going to retirement; GPF Rule 20 of GPF Rules 1979.
• Whether GPF subscriptions are being recovered while making monthly payment from all the officials and staffs;
• Whether the Government servants completing service for 2 years may be competent to contribute subscriptions mandatorily;
• Whether due procedure has been followed while opening GPF accounts;
• Whether while taking GPF advance monthly recovery cannot be exceeded than the basic pay;
14. Admissibility of Pay and Allowances to Government servants
During suspension:
• Subsistence grant at the rate of 50% of his basic pay. Rule 71 of BSR, FR 53(b)
• Full house rent allowance should be admissible: Authority: Finance Division Memo No. MF/R-II/HR-1/77-260(500) dated 25-09-1978
• Full Medical allowance should be entitled; Authority: Finance Division Memo No. MF/R-II/HR-1/77-260(500) dated 25-09-1978
• 50% Dearness allowance of basic pay should be entitled; Authority: Finance Division Memo No. 33 dated 22-09-1982
• Festival allowance equal to subsistence grant should be entitled; Authority: Finance Division Memo No. 33 dated 30-07-1984
• During suspension he is not entitled to Travelling Allowance and Conveyance allowance; Authority: Finance Division Memo No. 33 dated 22-09-1982
• During suspension he is not entitled to Residential Telephone, entertainment allowance, official car and ardali ; Authority: Ministry of Establishment memo No. 88-1(200) dated 01-01-1989
15. Admissibility of Pay and Allowances to Government servants
During Post Retirement to leave, Leave of Average Pay, half of average pay except leave without pay:
• Pay should be entitled
• Full house rent allowance
• Residential telephone should be entitled what he was entitled before going on leave.
• Newspaper subscription should be allowed if leave is granted not exceeding one month except PRL
16. Admissibility of Allowances to Government servants as per NEW NATIONAL PAY SCALE 2009
• Charge pay: Whether carrying additional or current charge, 10% of Basic Pay or 1500 maximum;
• Charge pay is not entitled against a newly created post where the post has not been filled by any government regular employee.
• No charge pay should be allowed for duty to the lower post.
• Charge pay is entitled for duty for a period at least 21 days in addition to his own post;
• Tiffin allowance: All non-gazetted staffs should be entitled to Tiffin allowance at the rate of Tk. 150/=
• Class III and Class IV employees may be admissible tiffin allowances if they are allowed to work after office hours and on holiday provided that prior permission from the competent authority is needed. This sort of work should be of special type or special nature which cannot be treated as the arrears of work. In this case, the concerning officer should be present. As per authority of Ministry of Finance memo No. 189 dated 06-11-2008, government servants are entitled to receive Taka 15 for 3 hours work and after 3 hours 20.
• Entertainment allowance: As per Para 24 of New National Scales of Pay 2009, entertainment allowances are admissible as follows:
1. Cabinet Secretary: Taka 2000
2. Chief Secretary: Taka 1200
3. Secretary: 1000
4. Additional Secretary: 900
5. Joint Secretary and other equivalent officers : 600
• Education supporting allowance: For each children Taka 200 and for more than one taka 300 should be entitled.
• Washing allowance: Class IV employees should be entitled to 75 per month with their pay and allowances in the rank of Nurse and word boy.
• Conveyance allowance: Government servants appointed in the scale from 11 to 20 working in 6 city corporations of Dhaka, Chittagong, Rajshahi, Sylhet, Barisal, Khulna and their metropolitan and municipal area including Narayongonj and Tongi Municipal area should be entitled to Conveyance allowance at the rate of Taka 150 per month.
• Government servants working in district and upozilla level should not be entitled to conveyance allowance but they are entitled to Tiffin allowance.
Entitlement of dress for Call IV employees
AUTHORITY: MINISTRY OF ESTABLISHMENT LETTER NO. 05.123.035’00.00.005.96(PART)-452 DATED 24-11-2010 FOR CLASS iv EMPLOYEES.
• Full Safari 1 set for two years: Colour should be chosen by the Office Head. Taka 1600 is entitled including making charge
• Half safari 1 set for 2 years: Color should be chosen by the Office Head. Taka 1500 is entitled including making charge
• Shoes 1 pair for one year: Bata black oxford shoe. Each pair of taka 1000 including making charge.
• Shocks 2 pairs for one year. Each pair with black colour cost 100 is entitled
• Cost of each umbrella 200 for one year is entitled
• Name plate for two years is entitled. In place of name plate badge/tag is admissible.
• V-Gola sweater (casual) is entitled for 4 years. One Navy blue sweater is also entitled cost 600 taka
• One full shirt for four years cost per item taka 400 is entitled.
• Entitlement of dress for women:
• Sari in Garget or Silk or equivalent: Two years after 2 saris in gorget or silk and 2 suite saris are entitled: As per choice of the women, saris are entitled for each garget/silk taka 650 and for suite taka 350 for each suite sari is entitled.
• 2 full and 2 half in total blouses for 2 years after each costing 200 for full and taka 150 for each half blouse.
• 4 petticoats after 2 years each costing taka 200 in matching with sari are entitled.
• 2 pairs shoes or sandal after one year each costing 450 taka is entitled.
• 2 pairs shocks for one year each pair costing 100 taka in black color is entitled
• One umbrella for one year after each costing 200 taka in colorful is entitled.
• One name plate 2 years after each costing 100 is each entitled
• One shal or sweater 4 years after each costing 700 taka is entitled
Entitlement of Dispatch riders
• Dispatch Riders are entitled as per entitlement of other 4th class employees
• For summer season:
• Full Safari one set taka 1600 with making charge,
• Half safari one set 1500 with making charge
• Shoes one pair bata taka 1000
• Shocks 2 pairs for one year taka 100 each and name plate one 100 taka is entitled
For Winter season
• Full shirt one taka 300 and V gola full sweater 600 taka for each are entitled.
Admissibility of House rent Allowance
• House rent allowance is entitled for Dhaka metropolitan area- 50% of basic pay. For Chittagong, Khulna, Rajshahi, Sylhet and Barisal Metropolitan area including Narayongonj and Tongi 40% is allowed. In other regions of the country 35% of basic pay is admissible. Authority: Ministry of Finance letter No. 35 dated 26-01-2010
17. Rules for allowing yearly increments as per FR-26
• (a) All duty in a post on a time scale and periods of leave other than extraordinary leave counts for increments in that time scale; if exceptionally extraordinary leave is regularized or approved by the concerning authority, then the period will count for increments;
• (b) Services in another post whether in a substantive or officiating capacity, and services on deputation count for increments in the time scale applicable to the post on which the government servant holds a lien, as well as the time scale applicable to the post or posts , if any , on which he would hold a lien had his lien not been suspended;
• © If a government servant, while officiating in a post or holding a temporary post on a time scale of pay, is appointed to officiate in another post or to hold another temporary post which does not carry less pay than the pay of the original post , his officiating or temporary services in that post shall, if he is reappointed to the original post , count for increments in the time scale applicable to the original post. The period of officiating service in the other post to which the government servant is appointed in an officiating or temporary capacity which count for increment in the original post, is however restricted to the period during which the government servant would have officiated in the original post but for the appointment to the other post. This clause applies also to a government servant who was not actually officiating in the original post at the time of his appointment to the other post , but who have so officiated had he not been appointed to the other post.
• (d) Foreign service counts for increment in the time scale applicable to:-
• (i) the post in Government service on which the Government servant concerned holds a lien as well as the post or posts, if any , on which he would hold a lien had his lien not been suspended;
• (ii) Any post to which he may receive officiating promotion under rule FR-113, for duration of such promotion. FR-113: If a government servant transferred to foreign service shall remain in the cadre or cadres in which he was included in a substantive or officiating capacity immediately before his transfer and may be given such substantive or officiating promotion in those cadres as the authority competent to order promotion may decide. In giving promotion, such authority shall take into account (i) the nature of work performed in foreign service and (ii) the promotion given to juniors in the cadre in which his question of promotion arises; (iii) Nothing in this rule shall prevent a member of a Sub-ordinate service from receiving such other promotion in Government service as the authority who have been competent to grant promotion had he remained in government service may decide;
• (iii) The temporary post in government service held at the time of proceeding on foreign service, if the government servant concerned returns to that temporary post.
• A period of overstayed of leave does not count for increment in a time scale unless under FR 85(b) unless it is commuted into extraordinary leave and under the proviso to FR 26(a) the extraordinary leave is specially allowed to count for increments.
• In the case of a government servant who, while officiating in one post , is appointed to officiate in another, the period of joining time spent in proceeding from one post to the other should be treated as duty in the post, the pay of which the government draws during the period and will count for increment in the same post under FR 26(a)
• In case of a government servant who, while officiating to a post, proceeds on training or to attend a course of instruction and who is treated as on duty while under training the period of such duty will count for increment in the post in which he was officiating prior to his being sent for training or instruction if he is allowed the pay of officiating post during such period.
• If a probationer is confirmed at the end of a period of probation exceeding 12 months he is entitled to claim retrospectively the increments which , but for the probation he would have received in the ordinary course.
• The intention of FR 26© is to allow the condensation, irrespective of whether the higher post is within or outside the department in which the government servant belongs.
• An authority may grant a premature increment in a government servant on a time scale of pay if it has power to create a post in the same cadre on the same scale of pay. Rule FR 27.
18. REST AND RECREATION ALLOWANCES
AUTHOROTY: MINISTRY OF FINANCE LETTER NO. 29 DATED 3RD JULY 1988 AND RULES OF BANGLADESH SERVICES (RECREATION ALLOWANCE) RULES 1979.
• All gazetted and Non-gazetted employees are entitled to rest and recreation allowances.
• Equal of one month basic pay on completion of 3 years successful service and 15 days earned leave shall be granted by the competent authority.
• Deputed staff may be entitled.
19. Entitlement of residential telephone under the Government Telephone policies, 2004
1. Residential telephone is entitled to the officer of 5th grade and above
2. 50% officer of 6th grade is entitled to residential telephone and all heads of the office in unit/division.
3. Other officers may be entitled to residential telephone subject to the approval of Ministry of Public administration.
4. Chairman, Member, Director General, Managing Director, Advisor, Principal Scientific Officer/Director of Autonomous bodies
5. Officers of 4th grade and above are entitled to residential telephone of the organizations as stated above.
6. Principal and vice principal of Government College and other medical college and other institutional heads under the government of educational Institute will be entitled to residential telephone.
Financial entitlement:
7. Secretary has no limits for using residential telephone
8. From joint secretary to additional secretary, financial limit is 1800 taka except line rent and surcharge.
9. From Deputy Director to Deputy Secretary, financial limit is taka 1500.
The above cases are entitled subject to the approval of the Ministry of Public administration and the inclusion of T.O.E.
20. Official Internet Connections/Mobile phone and Using policies, 2004
1. Officers from 3rd grade to onward are entitled to residential Internet/Mobile phones subject to the approval of MOPA
2. Any other officers are entitled to such facilities subject to the approval of MOPA
21. Leave Rules of 1955
• Leave is earned by duty. For the purpose of this rule, a period spent in foreign service counts as duty if contribution towards leave salary is paid on account of such period ( Rule 60 of Fundamental Rules )
• Leave ordinarily begins on the day on which transfer of charges is effected and ends on the day preceding that on which charges is resumed. ( Rule 60 of Fundamental Rules )
• Period spent on the voyage to Bangladesh on compulsory recall from leave out of Bangladesh ( FR-70 )
• Special Disability leave, first 4 months of such leave on average pay and leave on half-average pay is granted under ( FR-83)
• Leave not due taken under PLR 5 and BSR-184© up to a combined maximum three months reckoned in terms of average pay.
Leave on average and half average pay as per PLR 1959
• One day leave is earned out of 11 days duty upon Leave on average pay.
• One day leave is earned out of 12 days duty on half average pay and it can be accumulated without limit. 4 months Leave is accumulated at a stretch.
• This sort of leave for 12 months is to be accumulated of leave of LHAP accounts where 2 LHAP is to be converted into one LAP.
• Leave not due can be allowed up to 12 months on medical grounds and without medical ground three months leave can be allowed and no leave can be allowed except leave not due is adjusted in due course..
• Excess of 4 months leave under a separate item is calculated in a separate leave account
• Leave is allowed to the government servants on account of Medical ground/Ex-Bangladesh Leave from the leave in excess of 4 months
• Leave cannot be allowed for more than 4 months but this leave period can be extended up to 6 months on medical ground.
• If the government servant on leave is a Gazetted officer, such certificate should be obtained from a Medical Committee except in the following cases:
• Cases in which the leave is for not more than three months
• Cases in which leave is for more than three months or leave for more than three months less is extended beyond three months, and the medical Committee granting the original certificate or the certificate for extension state at the time of granting such certificate that the government servant need not appear before another Medical Committee for obtaining the certificate of fitness. Authority: SR 213
• A gazetted government servant, on return from leave, must report his return, to government under which he is serving.
• Maternity Leave
• A competent authority may grant to a female Government servant maternity leave on full pay for a period which may extend up to the end of six month from the date of commencement or to the end of six weeks from the date of confinement , whichever is earlier. That is to say, maximum six month leave is allowed. (SR-267 ). The maternity leave is admissible to temporary female government servants. Lady Apprentices and part time female law officers are also entitled to maternity leave. (SR-292 and 287 )
• Leave of any other kind may be granted in continuation of maternity leave if the request for its grant be supported by a medical certificate. ( SR-268 )
• It is not debit able to leave account.
• It is admissible twice in whole service life. ( BSR-197 and FR - 101
• One month basic pay is admissible for permanent women official
• For temporary women employee 9 months service is essential.
Extraordinary Leave
1. Extraordinary Leave may be granted to an officer in special circumstances (a) when no other leave is by rule admissible but the officer concerned applies in writing for the grant of extraordinary leave.
2. Except in the case of an officer in permanent employ the duration of extraordinary leave shall not exceed 3 months or 12 months on any occasion , the longer period being admissible subject to such conditions as the president may by general or special orders prescribe , only when the officer concerned is undergoing treatment for tuberculosis or a Civil surgeon.
3. The authority empowered to grant leave may commute retrospectively the period of absence without leave into extraordinary leave.
22. Fund Release Procedure
Whether the following procedure has been followed ?
• The Line Ministry is responsible for fund release in 3 installments within a financial year. The 4th installment is to be released with the approval of Ministry of Finance.
• The fund release procedure for 1st installment with 1st quarter for the period of July, August and September,
• For the 2nd quarter, fund should be released for the period of October, November and December. The last date for releasing 2nd quarter is 31st December of each financial year.
• For the 3rd quarter, the fund should be released for the period of January, February and March of each financial year.
• If, exceptionally, fund release for the 1st quarter is not released, 1st and 2nd quarter may be released simultaneously provided that it should be done within 31st December of that particular financial year.
• If, exceptionally, fund release for the 2nd quarter is not released, 1st and 2nd and 3rd quarter may be released simultaneously provided that it should be done within 31st March of that particular financial year.
Annexure-3
ABBREVIATIONS
ABCN
AD
ACT
ADR Area Based Community Nutrition
Auto Disable
Artemesinin based Combination Therapy
Adverse Drug Reaction
ADP
AFMC Annual Development Program
Armed Forces Medical College
AIDS Acquired Immune Deficiency Syndrome
AMC
ANC Alternate Medical care
Ante Natal Care
APIR Annual Program Implementation Report
APR
ARH Annual Program Review
Adolescent Reproductive Health
ARI
AUFPO
AV
BAMS
BAVS Acute Respiratory Infection
Assistant Upazila Family Planning Officer
Audio Visual
Bachelor of Ayurvedic Medicine & Surgery
Bangladesh Association for Voluntary Steriligation
BBS Bangladesh Bureau of Statistics
BCC Behavioral Change Communication
BCPS Bangladesh College of Physicians and Surgeons
BDHS
BFHI
BHMS
BFCI Bangladesh Demography and Health Survey
Bachelor of Homeopathic Medicine & Surgery
Baby Friendly Hospital Initiative
Baby Friendly Community Initiative
BHW Bangladesh Health Workforce
BMA Bangladesh Medical Association
BMDC Bangladesh Medical and Dental Council
BMMS Bangladesh Maternal Mortality Survey
BMRC Bangladesh Medical Research Council
BNC Bangladesh Nursing Council
BNNC
BNMRC
BPC
BP
BPDU Bangladesh National Nutrition Council
Bangladesh Nursing & Midwifery Research Council
Bangladesh Pharmacy Council
Blood Pressure
Building Planning & Design Unit
BSMMU
BTV
BUMS Bangabandhu Sheikh Mujib Medical University
Bangladesh Telivision
Bachelor of Unani Medicine & Surgery
C4D
DAAR Communication for Development
Disbursement of Accelerated Achievement of Results
CBO
CBE Community Based Organization
Clinical Breast Examination
CC Community Clinic
CCHPU Climate Change and Health Promotion Unit
CCMG Community Clinic Management Group
CCU Coronary Care Unit
CDC Communicable Diseases Control
CES
CEmOC
CHCS
CEP Cluster Evaluation Survey
Comprehensive Emergency Obstretic Care
Community Health Care Service
Continuing Education Program
CHCP Community Health Care Provider
CHT
CMC Chittagong Hill Tracts
Construction Maintenance Cell
CME Centre for Medical Education
CMMU Construction and Maintenance Management Unit
CMSD Centre for Medical Store Depot
CNU Child Nutrition Unit
CPR Contraceptive Prevalence Rate
CSBA Community based Skilled Birth Attendant
CVD
COPD Cardio/Cerebro-Vascular Diseases
Chronic Obstructed Pulmonary Disease
DDS
DFID Drugs and Dietary Supplements
Department for International Development
DG Director General
DGDA Directorate General of Drug Administration
DGFP Directorate General of Family Planning
DGHS
DH Directorate General of Health Services
District Hospital
DMIS Data Management Information System
DNS Directorate of Nursing Services
DOTS Direct Observed Treatment-Short Course
DPHE Department of Public Health Engineering
DPs Development Partners
DRA Drug Regulatory Authority
DSF
EBF
EBP Demand Side Financing
Exclusive Breast Feeding
Evidence based practices
EDL
EDPT
ELCO
ELT Essential Drugs List
Early Diagnosis and Prompt Treatment
Eligible Couple
English Language Training
EmOC/EOC
EMS
ENC
EICT Emergency Obstetric Care
Emergency Medical Services
Essential Newborn Care
Education Information and Communication Technology
EPI
EPR Expanded Program on Immunization
Emergency preparedness and Response
ESD Essential Service Delivery
ESP Essential Service Package
FHA Female Health Assistant
FM
FMAU Financial Management
Financial Management Audit Unit
FMR Financial Monitoring Report
FP
FP-FSD
FPCST/QAT
FPAB Family Planning
Family Planning Field Service Delivery
Family Planning Clinical Supervision Team/ Quality Assurance Team
Family Planning Association of Bangladesh
FWA Family Welfare Assistant
FWV
FWVTI Family Welfare Visitor
Family Welfare Visitor Training Institute
FYP Five year Plan
GAVI
GBD Global Fund for Vaccination Initiative
Global Burden of Disease
GDP Gross Domestic Product
GEV Gender, Equity and Voice
GFATM Global Fund for AIDS Tuberculosis and Malaria
GIS Geographic Information System
GMP Growth Monitoring and Promotion
GMP Good Manufacturing Practice
GNSP
GNSPU Gender, NGO and Stakeholder Participation
Gender, NGO and Stakeholder ParticipationUnit
GOB Government of Bangladesh
GP General Practitioner
HA Health Assistant
HED Health Engineering Department
HEU Health Economics Unit
HFA
HFRG Health For All
Health Financing Resource Group
HFWC Health and Family Welfare Centre
HIS Health Information System
HIV Human Immunodeficiency Virus
HNP
HIS
HMIS Health Nutrition Population
Health Information System
Human Resource Management Information System
HNPSP Health , Nutrition and Population Sector Program
HPN Health Population Nutrition
HPNSDP Health and Population Sector Development Program
HPSP Health and Population Sector Program
HR Human Resource
HRH
HRD Human Resource for Health
Human Resources Development
IBAS Integrated Budget an Accounting System
ICDDR,B International Centre for Diarrheal Diseases Research, Bangladesh
ICT
IDA Information Communication Technology
International Development Association
IDS
IDH Integrated Disease Surveillance
Infectious Disease Hospital
IEC Information, Education and Communication
IEDCR Institute of Epidemiology, Disease Control and Research
IEM Information Education Motivation
IHD
IHT Ischemic Heart Disease
Institute of Health Technology
IMCI Integrated Management of Childhood Illness
IMR Infant Mortality Rate
IPH
IPD Institute of Public Health
Indoor Patient Department
IPHN Institute of Public Health Nutrition
IPMS
IRS Individual Performance Management System
Indoor Residual Spraying
IST In Service Training
IT
ICT Information Technology
Information Communication Technology
ITN Insecticide Treated Net
IUD/ ICD Intra Uterine /Contraceptive Devise
IYCF Infant and Young Child Feeding
JCS
JNM Joint Cooperation Strategy
Junior Nurse Midwife
LAPM Long Acting Permanent Method
LCG
LDs Local Consultative Group
Line Directors
LLP
LLIN Local Level Planning
Long Lasting Impregnated Net
LMIS Logistic Management Information System
M&E Monitoring and Evaluation
MATS Medical Assistant Training School
MBT
MBDC
MCH
MCRH
MCWC
MFSTC
MCs Medical Biotechnology
Micro Bacterial Disease Control
Maternal and Child Health
Maternal, Child and Reproductive Health
Mother and Child Welfare Centre
Mohammadpur Fertility Services and Training Centre
Microscopy Centers
MDGs Millennium Development Goals
MDR Multi Drugs Resistance
MDTF Multi Donor Trust Fund
MEU Monitoring and Evaluation Unit
MICS Multiple Indicators Cluster Survey
MIS Management Information System
MMR Maternal Mortality Ratio
MNCH
MNCAH Maternal, Neonatal and Child Health
Maternal, Neonatal ,Child and Adolescent Health
MNH
MNP Maternal and Neonatal Health
Micro-Nutrient Powder
MNT Measles and Neonatal Tetanus
MOA
MOC
MOCHTA Ministry of Agriculture
Ministry of Commerce
Ministry of Chittagong Hill Tracts Affairs
MOE Ministry of Education
MOF Ministry of Finance
MOFDM Ministry of Food and Disaster Management
MOFL Ministry of Fisheries and Livestock
MOHFW Ministry of Health and Family Welfare
MOI Ministry of Information
MOLGRDC Ministry of Local Government Rural Development and Cooperatives
MOLJPA
MOIn Ministry of Law, Justice and Parliamentary Affairs
Ministry of Industries
MOPME Ministry of Primary and Mass Education
MOSW Ministry of Social Welfare
MOU Memorandum of Understanding
MOWCA Ministry of Women and Children Affairs
MOYS Ministry of Youth and Sports
MR Menstrual Regulation
MSR
MVA Medical and Surgical Requisite
Manual Vacuum Aspiration
MTBF Medium Term Budget Framework
MTR Mid Term Review
MWM Medical Waste Management
NASP
NAC
NC National AIDS/STD Program
National AIDS committee
Nursing College
NCD Non Communicable Diseases
NGO Non Government Organization
NID
NIO&H National Immunization Day
National Institute of Opthalmology and Hospital
NIPORT National Institute of Population Research and Training
NIPSOM
NIEOH National Institute of Preventive and Social Medicine
National Institute of Environmental and Occupational Health
NMR
NMs
NMIS Neonatal Mortality Rate
Nurse Midwives
Nursing Management and Information System
NNP National Nutrition Program
NNS National Nutrition Service
NPSU
NRC NGO and Private Sector Unit
Nursing Research Cell
NPSU
NRR NGO and Private Sector Unit
Net Reproductive Rate
NSAPR
NSDP
NSV National Strategy for Accelerated Poverty Reduction
NGO service Delivery Programme
No Scalpel Vasectomy
NT
NTI
NTP Neonatal Tetanus
Nursing Training Institute
National Tuberculosis Control Program
NTC National Technical Committee
NTCC National Tobacco Control Cell
NTD Neglected Tropical Diseases
NVAC
NTV
ODA National Vitamin A Campaign
Nerve Tissue vaccine
Overseas Development Administration
OP
OPD Operational Plan
Out-door Patient Department
OPMS Organizational Performance Management System
OTS Online Tracking System
PAC
PBF Post Abortion Care
Performance Based Financing
PCB
PCR
PDS
PET Pharmacy Council of Bangladesh
Polymerase Chain Reaction
Personal Data Sheet
Post Exposure Treatment
PHC Primary Health Care
PHED Public Health Engineering Department
PIP
POL Program Implementation Plan
Petrol Oil and Lubricant
PLMC Procurement and Logistic Monitoring Cell
PMMU
PMIS Program Management & Monitoring Unit
Personnel Management Information Systems
PNC
PROMIS
PP Post Natal Care
Procurement, Management Information System
Project Proformas
PPC Program Preparation Cell
PPP Public Private Partnership
PPR Public Procurement Rules
PW Planning Wing
PWD People With Disability
PWD Public Works Department
QA Quality Assurance
QATG Quality Assurance Task Group
R&D Research and Development
RDT Rapid Diagnostic Tool
RNM
RFW Registered Nurse Midwife
Results Framework
RPA
RUD
RTA
RTI
SACMO
SEARO Reimbursable Project Aid
Rational Use of Drug
Respiratory Tract Ailment
Reproductive Tract Infection
Sub -Assistant Community Medical Officer
South East Asian Regional Organization
SIA Supplementary Immunization Activities
SOP
SMC
SRH Standard Operating Procedure
Social Marketing Company
Sexual and Reproductive Health
SS
SSM Sero-surveillance Survey
Sputum Smear Microscopy
STD Sexually Transmitted Disease
STH Soil Transmitted Helminthes
STI Sexually Transmitted Infection
SVRS Sample Vital Registration System
SWAp Sector Wide Approach
SWPM Sector Wide Program Management
TA
TAPP Technical Assistance
Technical Assistance Project Proformas
TB
TBD Tuberculosis
To Be Determined
TFR Total Fertility Rate
TOR Terms of Reference
TTI Transfusion Transmissible Infections
TTU Technical Training Unit
UESD Utilization of Essential Service Delivery
UHC Upazila Health Complex
UHFWC Union Health and Family Welfare Centre
UHMC Upazila Health Management Committee
UHS Upazila Health System
UN
UP United Nations
Union Parishad
UPHCP
VIA
VSC Urban Primary Health Care Project
Visual Inspection of Cervix with Acetic Acid
Voluntary Surgical Contraceptive
WB World Bank
WHO World Health Organization
WMS Waste Management System
XDR Extensively Drug Resistant
