Training Program for BCS: Audit and Accounts Cadre

[Training module and syllabus for Continuous professional

Development course of Grade 3 to Grade 06 officers of B.C.S. Audit
and Accounts cadre]

May 2021

Office of the Comptroller and Auditor General of Bangladesh

 Training program for OCAG officials (from Grade 3 to Grade 6)

Background

The Audit & Accounts department is the organization at the disposal of the Comptroller
and Auditor General (CAG) of Bangladesh for the discharge of the various functions
imposed upon him by or under the constitution of Bangladesh. The volume of financial
transactions with which CAG has to deal in a variety of ways is so great and complex
that it is necessary for CAG to function with the aid of a large organization having good
number of trained and professional officials. These officials need to go through
Continuous Professional Development (CPD) process. Continuous professional
development refers to the process of training and developing professional knowledge
and skills through participation-based or interactive learning. This form of learning
allows professionals to improve their capabilities.

Keeping this view in mind Office of the CAG (OCAG) has intended to plan training
program as a part of CPD where officials in different levels will be re-acquainted with
the functions that they have to perform as well as to make themselves abreast with the
contemporary development in the field of PFM, particularly in auditing and accounting.

Content of the program

This training program is consisting of 4 modules with each module having sub-modules
and specific topics to cover. The modules are:

1. Module 1: Legal framework of business.

2. Module 2: Government Accounting
3. Module 3: Government Auditing
4. Module 4: Strategic Management and contemporary issues
Details of each module with sub-module and probable session requirement are attached
in the annexure.

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Based on the level of the participants in terms of pay grade, there will be 3 separate
training arranged by Financial Management Academy (FIMA). Grade 3 officials will
participate in one program, Grade 4 and 5 officials will jointly participate in another
program and there will be a separate program dedicated for grade 6 officials only.

Duration of each program

Each module of this training program will require 4 working days to accomplish the
objectives of that module. As there is 4 modules in total, so it will require 4X4= 16
working days to complete the whole training program. The conventional practice of
FIMA is to have 2 hours session for each topic and 3 sessions per working day. So each
module will be completed within 12 sessions. FIMA will design and decide the session
wise topics before the commencement of the training as per availability of the Resource
person/ Facilitator. The participants of the training program are officials from Grade 3
to Grade 6. It is quite natural that keeping these high officials away from office for
consecutive days will definitely hamper the business of the offices. So, each week there
will be 4 working days when this training will be imparted starting from Monday.
Therefore officers will get the opening day of a business week to accomplish/ guide
their business in office. And the training program will be spread for 4 weeks.

Coverage of each Module

There will be 3 separate training schedules for different level of officials. Although the
modules of these training will remain same, there will be difference in the modules in
terms of coverage of each module. The participants will have distinct level of experience
and knowledge. Again some will work in the policy level while others will contribute in
the execution level. Considering all these factors, the facilitators and the participants
will come in an agreement in deciding the contents and coverage of the modules. For
example, Grade 3 officials will be given the insight about the contents of module 1 while
rest of the participants will be more concern about the application of the concepts.
Again grade 6 officials have to know in details about the auditing standards and

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guidelines while grade 3 officials have to understand the philosophy behind these
instruments.

Conclusion

The success of this training program will vastly depends on the capacities of the
resource person/ facilitators and the active participation of the participants. Linking
real scenario with theory will be the most challenging part of this training and if this
challenge is tackled with professionalism, this training will be a successful one.

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 Annexure

Details coverage of each module

Module Sub-module Topics to cover Sessions Required

1. Legal 1.1 Schematic view of the Constitution 1.1.1 History and Week-01
framework.
1.2 Rules of Procedure of Parliament Development of the
constitution; Constituent Day-1
1.3 Understanding Public Sector and Session 1: 1.1.1;
Assembly; Proclamation
role of CAG in Auditing Session 2: 1.1.2 & 1.1.3
of Independence; Session 3: 1.1.4 & 1.2.1
1.4 Legal & Regulatory Framework of Provisional Constitution
PFM of Bangladesh Order, Day-2
Session 1: 1.3.1 , 1.3.2
1.5 Introduction to Government 1972
Session 2: 1.3.3, 1.3.4
accounts and Audit 1.1.2 Parts, Chapters, Articles, Session 3: 1.3.5
Schedules and Basic
Day-3
structure of the
Session 1: 1.4.1 & 1.4.2
constitution Session 2: 1.4.3
1.1.3 Legislative and Financial Session 3: 1.4.4 & 1.4.5
Procedures
Day-4
1.1.4 Part VIII- Comptroller Session 1: 1.5.1
Session 2: 1.5.1
and Auditor General
Session 3: 1.5.1
1.2.1 Its origin and status;
Chapter 16 (rules 111-

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 129), Chapter 27 (Rules
233-239)

1.3.1 Budgetary Central

Government, Extra-
budgetary organization
(SPA without
corporation), Local
Government Institutions,
Public Enterprises
including corporation
(SOEs)- Its features

1.3.2 Role of CAG in auditing

public sector

1.3.3 CAG in different statutes:

A critical analysis

1.3.4 Rules of business and its

application

1.3.5 Government Finance

Statistics Manual, 2014

1.4.1 Public money and Budget

management Act, 2009;
budgeting process in brief

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 1.4.2 GFR, TR- the philosophy
behind these

1.4.3 Audit code, Accounts

code

1.4.4 PPA and PPR

1.4.5 Delegation of Financial

Power

1.5.1 Chapters
5,9,20,22,23,30,31,36,37,39
2. Government 2.1 Government Accounting 2.1.1 Pay and Accounting Week-02
Accounting
2.2 Reforms in Govt. Accounting with functions in different
technological intervention accounting circle (Civil, Day-1
Railway, Defence) in Session 1: 2.1.1;
Session 2: 2.1.2
Automated environment
Session 3: 2.1.3
2.1.2 Division of Accounts and
Funds Day-2
Session 1: 2.1.4
2.1.3 BACS and iBAS++ Session 2: 2.1.5
Session 3: 2.1.6
2.1.4 Exchange A/C,
Settlement A/C Day-3
2.1.5 Departmentalized Session 1: 2.1.6
Session 2: 2.1.7
accounts (PWD, R&H, Session 3: 2.1.7
Postal, DPHE, Forest,

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 Missions abroad) Day-4
Session 1: 2.2.1
2.1.6 Departmentalization of Session 2: 2.2.2
accounts (Railway, CGDF Session 3: 2.2.3
with their concern
accounts code)

2.1.7 Finance Accounts and

Appropriation Accounts

2.2.1 Fiscal Centralization

(Automated challan and
MICAR cheques)

2.2.2 Centralized fund and

Deposit

2.2.3 Cash management and

TSA: Role of CGA and
Bangladesh Bank
3. Government 3.1 Government Auditing Framework 3.1.1 Constitution Part VIII Week-03
Auditing
3.2 Reforms in Govt. Audit with 3.1.2 AF Act, 1974
Day-1
technological intervention
3.1.3 Audit Code Session 1: 3.1.1, 3.1.2
Session 2: 3.1.3
3.1.4 Govt. Auditing Standard
Session 3: 3.1.4

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3.1.5 Compliance Audit
Day-2
Guidelines
Session 1: 3.1.5
3.1.6 Financial Audit Session 2: 3.1.6
Guidelines Session 3: 3.1.7

3.1.7 Subject matter specific Day-3

manuals (Works audit, Session 1: 3.1.8, 3.1.9
Revenue audit etc.) Session 2: 3.2.1
Session 3: 3.2.1
3.1.8 Office procedure manuals
for different audit Day-4
directorate. Session 1: 3.2.2
Session 2: 3.2.3
3.1.9 Instructions/ Guidance Session 3: 3.2.4
from OCAG

3.2.1 Use of IFMIS in audit

planning

3.2.2 Developing audit

management software
with planning, execution
and reporting module

3.2.3 Real time Audit

3.2.4 Rules based/ Record

based vs Principle based
/System based auditing

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4. Strategic 4.1 National Economy 4.1.1 Four sectors of Economy Week-04
Managemen
4.2 Strategic plan and Operational Plan 4.1.2 Monetary and Fiscal
t and
contemporar policy Day-1
of OCAG
y issues Session 1: 4.1.1,
4.3 Leadership and Management 4.1.3 External sector, Balance Session 2: 4.1.2
of Payment Session 3: 4.1.3
4.2.1 Result Framework
Day-2
4.2.2 Monitoring Framework Session 1: 4.2.1
Session 2: 4.2.2
4.2.3 Activities in OP
Session 3: 4.2.3
4.2.4 Change management/ Risk
management Day-3
Session 1: 4.2.4
4.3.1 Leadership Dimension for Session 2: 4.3.1
Effective Government Audit Session 3: 4.3.1
4.3.2 Office Management: Setting
Day-4
the Tone at the Top
Session 1: 4.3.2
4.3.3 Stress management in Session 2: 4.3.2
Professional Life Session 3: 4.3.3

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