The Office of the Comptroller & Auditor General (OCAG) of Bangladesh is committed to the professional development of its staff and to the continuous improvement in the quality of audit to face the challenge of the new millennium. The OCAG is, therefore, earnestly pursuing the audit reforms in conformity with the financial management reforms that are currently underway in the public sector. It is obvious that benefits to be reaped from financial management reforms shall remain incomplete without simultaneous reforms in the system and practices of government auditing. This reality accompanied with the persistent endeavor of the OCAG to reach the coveted goal of professionalism in auditing led to undertaking a conscious reform agenda being implemented through three Technical Assistance Projects aided by UNDP and DFID. These projects are addressing specific spheres of government auditing.

The Projects

• Strengthening the office of the Comptroller & Auditor General (STAG) Project

• Reforms in Government Audit (RIGA) Project

• Enhancing Training Facilities of Financial Management Academy (FIMA) Project

STAG Project

The STAG project mainly aims at enhancing the capacity of the OCAG in establishing effective and modern audit practices. This is a three-year rolling project, which was approved in July 1998, but actually started functioning in June 1999 because the Project Implementation Specialist (PIS) of the Project could not be appointed by United Nations Office for Project Services (UNOPS) before that. The main outputs of the Projects are:

• Develop internationally accepted Government Auditing Standards

• Prepare Performance Audit Manual and guidance materials.

• Carry out training courses in Auditing Standards and Performance auditing.

• Carry out pilot Performance audits.

• Develop a database of audit information and computer networking in CAG office and all Audit Directorates

• Create a cell in the OCAG to assist Public Accounts Committee and Public Undertakings Committee of the Parliament to carry out their functions effectively.

• Prepare Action Plan to initiate reorganisation and enhance independence, role and the capacity of the CAG's office.

The Project envisages bringing all the Audit Directorates and the OCAG in a single computer network system to set in place a central database storing the auditing records of all Audit Directorates. With this end in view, the Audit Directorates had already been provided with computers and network printers.

For the first time, Government Auditing Standards developed by STAG Project in conformity with INTOSAI standards were launched in February 2000 and were adopted by the Office. An elaborate training program is now under implementation to indoctrinate a large section of audit staff in the Auditing Standards.

Besides, two groups of officers visited Australia, Singapore, UK, Canada and the USA in order to share experience with the Supreme Audit Institutions of these countries. One of the groups, headed by the CAG, met the Auditors General of the UK and Canada, and Comptroller General of the General Accounting Office of the USA. 

RIGA Project

This Project is mainly responsible for piloting the reforms in the Directorates of Civil Audit and Local & Revenue Audit. The Project started functioning in April 1999. It has the following tasks to complete:

• Updating the Audit Code.

• Updating and preparing Audit Manuals for Civil Audit Directorate, Local Audit and Revenue Audit.

• Preparing guidelines on VFM Audit.

An updated Audit Code reflecting the modern standards and practices was launched in July'1999. This has replaced the old Audit Code, which had been in use since 1938. Besides, Manuals for Civil, Local and Revenue Audit accommodating the latest audit scope and standards as laid down in the Audit Code and Government Auditing Standards have been launched.

As regards training, as many as twenty officers have so far been imparted BEST- 'Building Essential Skills in Training' and later these officers trained most of the staff members of the Civil Audit Directorate on the application of Audit Code and Audit Manual. Besides, with a view to getting the officers equipped with the modern techniques of auditing, a number of officers were sent to different universities in the UK to attend in different courses including Masters Programme. Two more officers have completed an attachment programme in the office of the Auditor General of Northern Ireland.

FIMA Project

The Audit & Accounts Training Academy was restructured, renovated and renamed as Financial Management Academy (FIMA) in 1996 to develop it into a centre of excellence in the field of public financial management training across the Government. With this end in view, FIMA project was taken up in April 1999. The Project envisages the following target outputs:

• To design and develop senior level training courses in Government Financial Management with   special emphasis on IT.

• Examine the feasibility of introducing Distance Learning Program.

MAAB Course: As part of senior level training courses on Government Financial Management, FIMA introduced a nine-week Management, Accounting, Auditing & Budgeting (MAAB) course for mid and junior level officers across the government. The course aims at getting the officers acquainted with the rudiments of Government Financial Management, Accounting, Auditing & Budgeting to enhance their knowledge, skill and professionalism in this important area so that the overall efficiency in financial management across the government is enhanced. This course has been widely acclaimed at all levels. Besides, to make this course more attractive to the participants, about 20 of the best participants are sent to University of Ulster, UK every year to attend Masters Programme in Government Financial Management. During the last three years, about 180 officers across the Government participated in this course and 65 officers were sent to the UK to attend above-mentioned university masters' programme.

FIMA Project has also organized the following short training courses:

BEST -  This is a week - long program for trainers aimed at building essential skills in Training. The skills acquired through this training are disseminated to the other trainees.

TIBAS - A two-week long program for mid-level officers across the Pubic Sector aimed at providing training in Budgeting & Accounting system.