,

- ]_


(.

,
- ]_

............................................................................................................. 1
............................................................................... 1
.

(Terms of Reference) ....................................................................... 1

(Vision) .......................................................................................... 2

(Mission) ........................................................................................... 2

(Strategic Goals) ................................................................... 2

(Strategic Objectives) ............................................................. 3

(Organizational Structure & Functions) .......................... 3

........................................................................................................... 14
................................................... 14
.

(Vision) .......................................................................................... 14

(Mission) ......................................................................................... 14

, (Strategic Goals, Objectives and Activities) ... 14

.4.2

........................................................................... 21

..................................................................... 23

.......................................... 24

/ ......................................... 25

. .................. 29
. ..................... 30
........................................................................................................... 33
, ................. 33
.

.......................................................... 33

(Chart of Accounts) ........................................................ 34

...................................................... 39

........................................................................................................... 74

................................................................................................... 74
.

....................................................................................... 74

/ ................................................... 75

........................................................................ 76

............................................................................. 79

................................................................ 87

.................................................................................................. 88

................................................................................................ 88

.............................................................................. 89

................................................................................ 89

. ........................................................... 89

. .......................................................... 89
........................................................................................................... 91
............................................................................................. 91
.

........................................................................... 91

.................................................................. 95

/ ......................................................................................... 96

.................................................................... 97

............................................................................. 97

.................................................................................................. 98

........... 98

( ) :.................................... 101

.................................................................... 105

.10

................................................................................. 106
......................................................................................................... 107
............................................................... 107
..

............................................. 107

............................................................................ 109

............................................................................... 110

......................................................................................................... 112
..................................................................... 112
.

........................................................................................... 112

......................................................................................................... 128
/ .......................................................................... 128
.

..................................................... 128

.................................................. 128

: ............................................................... 129

.4

: ............................................................................. 129

......................................................................................................... 130

.......................................................................... 130
.

................................................................................................ 130

..................................................................................... 130

................................................................ 130

..................................................... 130

.5

............................................................. 130

.......................................................................................... 131

, ............................... 131

............................................................................. 132

ii

....................................................................... 132

....................................................................................................... 133
................................................................................................................... 133
. ................................................................................. 133
. .............................................................................. 134
. .................................................................................................. 134
. (Orientation) ............................................................................ 134
. (BMIS/LMBIS) ......................... 134
. .............................. 134

iii

iv

( ) , 9

(Vision), (Mission)
(Strategic Goals), (Strategic Objectives)
(Organizational Structure) ;

(Terms of Reference)
( ) , 9

, ( ),

()

, , , ,

, , ,
, ,

, , ,

....

(Vision)
,

(Mission)

(Strategic Goals)
.. (Overall Goal)

.. (Specific Goals)

,

2

(Strategic Objectives)

(Organizational Structure & Functions)

, ,

BMIS, FMIS, RIS/System

Coordination

(Forecasting)

,



( )

WTO, SAFTA, BIMSTEC, WCO

, ,

4

(Project Bank)
Focal Point

, ,

 , ,

, () ,

, , ,

, ,

,
,

, ,
(Quality Circle)

,
,

, , , ,
.

,



6

, ,
( )

, , , ,

, ,

,
,
, ,
,

, , ,
, , ,

( )

,
/

,
,








Action Plan, Aims and Objectives

/
Network , Computer Networking

, , , ,

, , /

, , ,

, ,

, ,

10

,
,

, ,

, ,

, ,
,

, ,

, ,

, ,
, ,
,

, ,
,

,
,

,
,
,

,
11

,
,

(Money Laundering)
(Terrorist Financing) ,

Money Laundering Terrorist Financing ,

,
,

Anti - Money Laundering (AML) ,

, ,

//

,

,
,

(Mutual
, ,
Fund) ,
12

, , ,

....

...

13

(Vision)
, , ,

(Mission)
, ,

, (Strategic Goals, Objectives and

Activities)

9.

14

10. (Input) (Output)

11.


(Value of money)

(Early
Budget)

(Counterpart Fund)

.
.

6.

, ,

, , ,

15

, ,

Aid Management Plateform- AMP BMIS

(IFMIS)
(BMIS)

5.

LMBIS

On Line ,

(MTEF)

4.

(Activity Coding)

5.

6.

(Cost Benefit Analysis)

7.

8. ,

9.

10.

16


,

:

, , ,

5.

8 :

(Annual Increment)
(Zero based Budgeting System)

17

9 :

0:

( , )

18

1:

19

,
..

..

..

..

..

..

..

..

..

..

..

-10

..

..1

..1

..1

..1

..1

..1

..1

...

* , , - ,
, , , , ,

20

.4.2

/
,
.
.
.
.
.
.
.
.
.
.
.

..

21

..

- -

..

..

..

..

..

..

..

..

..


22

.. ,

..

..
..
(MC)
..

..

, ,

,
,
()

23

24

( )

( )

, ,

,
, ()

,
, ,

/
/

25

//
. .

()

()

//

() .. .

26

() .

() .
()

..

() .

() . 50

/
()

()

()

.
() 22911 29811

.
()

.
()

. 40
20

()
50
27

()

. 50
()

() . 5
()
.

28

( )

, ,

, ,

, ,

29

, ,

, ,

.

..

,
30

...

..

()

..

, , , ,

...

BMIS/FMIS

..

..

, , , ( ),


31

..

( //)

()

.. /

32

,
.

..

..

..

..

..

..

..

..

, ,

..

..

() , 9

..

..

..

..

..

Standard Operating Procedures (SOP), 2011 International Economic cooperation

coordination Division. MOF

.. ,
..

..

, 2068

..

, 70

..

..

( )

..

..

, 2068 /

..

,
33

,
, ,
, ,
.

(Chart of Accounts)

Government Finance Statistics Manual, 2001
(Chart of Accounts)

...
, /

,
/

101

336

102

337

202

/-

340

204

343

206

345

208

347

210

349

212

350

214

352

34


216

356

218

357

358

301

305

365

307

370

308

371

, ,

311

391

312

501

-
-

314

502

,
325

503

()
-

326

504

()
-

329

601

330

602

331

///

...


,
, Charged

35


Appropriated

Budget Management Information System (BMIS) Software


.. ,

,

...

(,
)

..


:

36

.. / , ( )
( )

( )

,

..
..
, ,
,


..
, ,



/

37

..
:
()

()

()

()

... : , ,
..

...
:

/ (Mode
of Payment)

...
:

/
(Mode of Payment)

38

, ,
,

... :
, , ,



.

, 68
..
,

(Government Finance Statistic, 2001)
/

,



, ,

39

,

,

, ,

, , , ,
, ,

, , , ,

( )

, , ,
, / ,

, , , ,


40

, ,

, , , , , , ,

, ,

, , , ,
, ,

, , ,

41

, ,

(), ()

, ( ),
,

,
( )

( )
,

42

,
,

43

...

, ( ),
,
,
, ,

, ,

44

( )

,
( ) ,

, ,

, ,

45

, ,

( ) , , , , , ,

, , , ,

,
, ()

,
46

 , ,
, ,

, , ()
, ,

, ,

, ,

, , ,

,
, , ,

, ,
, ,
,

, ,
, ,
, , ,
, , ,
, ,
, , , ,
, , ,

47

, ,

,
,

, ,

, ,

, , , ,

, , , ,
,

, ,
,

( ), , ,
()
()

, , ,

,
,

, ,
( )
,

48

,
, , ,
,

( ) ,
,

(Donation)

, , ,

(Donation)

,
,

, , ,

,

() , ,

49

(), ,

()

() , ,

, , , ,

, ,

. , .
, .

,

. ,

50

.. (Line Item Classification and their

Explanation)
,
(Government

Finance

Statics,2001) /

, , ,


,

( )
,
, ,

51

 20000 29000


,



,
:

21000 /

21100 /

21110

, , , ,
,
:
()
, , ,
,

() ()

21111

22411

22412

() , ,

52

21112

21113

21114

21119

, , ,

, ,

21120

21121

(, , )

21122

21123

22000

22100

53

 , ,
22110

22111

, ,
, ,

22112

, ,
, ,

22120

22121

.

,

22122

22200

22210

, ,

22211

54




22212

, , ,
, , ,

22213

22300

22310

,

:
() , , , ,

() ,
() , , ,

, ,

, ,
,
22311

()

,


()
()

()
55

22312

22313

,


, , , ,

22314

22320

22321

22400

, ,
, ,

22410

: ()

22411

, , () ,
,
()

, , ,
, ,

22412

, , , , ,

56



22500

, ,

22510

22511

, ,
, ,

, ,
,

22512

, , ,
,

22520

, ,

22521

, , , ,
, , ,
, , ,
,
() ,
,

57

,



, ,
22522

, ,
( )

, , , ,

22530

, , ,

22531

22600

, ,
, , ,

22610

, ,
, , ,

,

22611

:()

22612

58


, ,

()
()

, ,
, , , ,

,
22613

, , ,

, ,

22614

22700

22710

:
()

22711

22900

, ,

()

()

()

22910

22911

59

24000

24110

24111

24210

24211

24100

24200

24212

25000

(Subsidies)

25100

25110

25111

60

25112

25120

25121

25122

25200

25210

25211

25212

25220

25221

25222

26200

(Grants)

26210

,
61


26211

26300

26310

26311

26312

26320

26321

26322

, ,

, ,

,

26400

,


, ,

,

26410

,
26411

: ()
(
) , ,
,
62

) ,
, ,

:
()

26413

() ,

()
,
()

26420

, ,


(

26421

, , ) ,

, ,

(

26422

, , ) ,

, ,

26423

27000

27100

27110

27111

() , , ,

63


()
() , ,

27112

()


()

() ,

27200

27210

, ,

27211

27300

27310

27311

27312

27313

64

27314

27315

()

. .
()

28000

28100

28140

28141

28200

28210

28211

28212

28213

29000

29100

, , ,
,



( )

65

29110

29111

29200

29210

29211

29220

,
: (),
()

29221

, ()

29230

29231

29300

29310

29311

() , ()
, , ,
66

29400

29410

:()
( , , , ,
, , , , ,

29411

, , )
()
()
, , ,

()
, ,
( ), , ,
, , ,
, ,
, ,
, , ,
()

()

, , , ,
()
.
,
:
()
() , , , , ,
, , , , (
), ... ,
,
() ,
67

 , ,
()

()

29600

29610

, , , (), ,
, , , , ,
29611

:
()
()
()
()

29620

29621

29700

29710

,

68


: ()
29711

() , , ()

()

(
29712

),

29800

29810

29811

30000

31000

( )

31100

, , ,

31110

69

 , , ,
31111

31112

31120

31121

31130

31131

31132

31140

31141

31200

, , ,

31210

, , ,

31211

31212

70

31220

31221

, , ,

31230

, , ,

31231

31232

31240

31241

32000

32100

32110

32111

32120

32121

,

,

71

32200

32210

32211

, ,

32221

, ,

()
(Line Item)
()

72

()
(Line Item)



.

Government Finance Statistics Manual

73

..

()



..

..

, (
)
, , ,

-

..

,

,
, , ,
, ,

, ,
74

,

..

..

..

,


, -
, -

..

/
..

75

, ,





.

..

, ()

Online Budget

..

...

...

...

...

76

,

...

Online Budget

...

...

...

(Demand Entry)

4.3.2.9

LMBIS

Online

..

...

...

, ,

77

,
( , )

(

)

...

, ,

...

(
)

...

..

..
Unfunded


( ), , ,

78

..

, ,

(Theme),

, .. ..

..

Website

Tabulation

..

(Sectoral)

...

,


...

, ,
, ,
79

 (, , )

...

,
, ,

,
, ,
, ,
, (Cross Cutting Issue)

..

(Stake Holders)

, , , ,

, , , , , , , ,
,






..

:
...

80

...

, ,

...

...

, , , , , , ,

...

...

...

, ,

,

...

...

,

81

, ,
,
,

...

, , ,
, , , , (), ,
,

...

...

...

Online Budget

...

...

...

...

82

...

...

( , )

...

()

...

...

...

...

,



...

(Computer Lock)
83

...

, / ,

4...7

/ .2911

.29811

..

...

...

..
...

...

84

( )

() ,

( )
()

( ) ,
,

( )

() ,

( )

( )

() ,

( )

() ,

,
85

( )

()

( )

( )

( )
,
, ,

( )

( )

(Horizontal)

( )

(Vertical)

(Horizontal) (Vertical)


(Horizontal) (Vertical)

...

( )

...

,
,

...

86

...

...

...

...

,

...

...

...

..

..

..

..

..

87

..

..

..

..

..

..

..

..
.

..

..

..

,
,

88

,


(Output)

.

.. ,

..

89

..

.. /

,


..



..

Online

90

( , ,
)
/

.. :

91

..

..
:

, ,

, ,

..

. . 2.

.
4.

3.
.

. ....

92

..

() ( )
()

()
..

: (
)
)

( )

) /

( )

( )

( )

) /

( )

) ()

()

( )

)
93

( )

) ()

..

( )

:


,

..

:
)

)

..

..

94

..

,


..

:

( )


.. :


:
)

()


,

..

:
()
()
()

..

95

..

..
.

/
( )
, , , ,
, , ,

..

...., , , .

..

BMIS

..

/ , ,
,

..

BMIS

..

..

96

..

, ,

..

..

..

.

:
..

, ,

..

:
..

..

(Categorywise)

..

97

:
..

..

..

..



..

..

5.6.7.

.

98



..

:
...

...

..

..

..

...



...


99

...

...





...

, ,

Followup

..
... ,
() ( )

...

..
, ,
, ,

100

( ) :
..

... , , ,



...

...




..

, , , ,

:
...

... ,

... ,

...

...

...

101

...

..

..

( )

..

( )

..

..

... ,
,


...

,
,
.,

102

..

... ,
,
, ,


... , ,

..

..

( )

...


... , ,

..

, ,

..

... , , ,



... ,

, ,

103

..

... ,


... ,

..

...
, , ,



...

...

..

()

...
,

...
,



...

104

...

.. ()



..

()

..

()
, ,

..
()



.. ,
()



.

.

105

 , ,
, , , , ,

..

..

(Cumulative Account)

..

.10

:
()

()

()

(MTEF)

()

106



..

..

..

..

() () ,
,

..

..

..

..

..

(+)
(-)


(Overdraft)
107

..

.. (Overdraft)

..

.. ..

( , ,
)

..

..

..
..
(Overdraft)

..

108

, ,

:
)

( )

( , , ,
, , , ,

, , ,

(
)

(
)

( ,

109

()

,


:

:
. :

,
. ,
. ,

110

. ,
.

:
. ,
.
, , , ,
.

, , (
),

, ,

, ,
,

. ,
.

,
,

111

, ,

:
.. :
:
.

4.

5.

6.

.. : .. ..
. 1500-
/ .
10-

7.1.3 , 2013

112


. 1500-
..4 / : ,
()

/
.

.
/ .250-
. / .00
.
. / /

.. :



)

:
()

113

.. :



:
() :
.


.




() :
.

:
()
)

()

()

.. : ..

.. :

114


(
)
.. (
) :
) :

) :

) :


) : ,
, , ,

) :

) : .

)

.. : , ,






..
..

..

115


,


..

()
()
()

()

()

.. :
, , ,

.. / :
/, ,

,
/


/, ,

116

.. , , , :
, ,

..

/ ,

, ,

( )

)


)
/

15

12

100

700

700

10

)


)
/

, , ,

117

( )

) ()

/ Handsout

(Skill Level)

)
(

(Subject
matter
spacialists)
118

,
,

119

)
/Handsout

700

500

600

400

,
,

) /
/Handsout

500

(


)

, , , , ,
, /

, ,
1

( )

.
120

2000-

) , , ,

( )
)

, ,

, ,

( )
(
)
(
)
(
)
(
)
) /,
(

5
25

15

20

5
121

150

75-

75-

75-

( , , ,
)

( , , ,

, ,
122

,








.

) (, )

123

) ()

) , ( )

124

, , ,


:
.

(.)

500(

450-

6000-

5000-

250-

250-

4000-

4000-

..

125


()

. .5
..

:
()

()
/

()

()
100

72

100

75

100

75

100

75

()

10

..
,

, ,
:

126

..

. 000 4500- (

)
.

1000-

0-

( )
:

, ,
.4500-

, ,
.3500-

.2000-

127

, (Strategic Plan)
,

,

,

:
()
,
,
()

()

()

()
.

..

128

..

...


...
:
()
()
()
()
() /
()
... /
.

..

..

.4

129

:
.. , ,

..

.

:
..

, ,

, ,

.. /

.

.5

130

..


...


... ,


...

,

..

..
, , , ,
, ,

..

..

.

131


( ) //
.

..

132

.
..

, , ,

:
) .
) . /
) .
)) .
..

,

..

..


..


.. ,

.

:
.. ..

..

133

..

..

.

()
.

,

,

. (Orientation)

() (Familiarize)
.
(BMIS/LMBIS)

(Budget Management Information System-BMIS) (Line Ministry Budget
Information System LMBIS)
(Financial
Management Information System-FMIS)

.

..

..

..

..

134