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