Public Money and Budget Management Act 2009 and C&AG (Additional Functions) Order 1983

Bangladesh's fiscal transparency framework rests on the Public Money and Budget Management Act 2009 (Act No. 7/2009), which mandates monthly budget execution reports from spending ministries and establishes the Finance Division as the central PFM authority, and the C&AG (Additional Functions) Order 1983 (PO 21/1983), which expanded the Comptroller and Auditor General's mandate to include performance and propriety audits. Constitution Arts. 83-93 govern public finance and Arts. 127-132 establish the C&AG. The C&AG is appointed by the President on Prime Minister's advice (Constitution Art. 127), an executive appointment that scores lower than the Constitutional Council model of neighboring LK and NP. Public procurement operates under the Public Procurement Act 2006 (Act 24/2006) and Rules 2008 via the CPTU e-GP (electronic Government Procurement) system; the Central Procurement Technical Unit (cptu.gov.bd) experienced DNS failures during batch research. The RTI Act 2009 (Act No. 20/2009) mandates proactive fiscal disclosure with a 20-working-day response deadline. OBS 2021 transparency score of 39 (secondary source; JS-rendered IBP site) reflects limited pre-budget statement publication and weak audit follow-up. Four PEFA assessments (2006, 2010, 2016, 2023) track improvement in PFM systems; 2023 assessment confirmed public. Key score constraints: no confirmed budget timeline statutory deadline, no year-end report deadline, executive C&AG appointment, no fiscal council, no whistleblower statute. FY: July 1 - June 30. Currency: BDT.

Transparency Requirements