Target Audience
Bangladesh government officials (source data providers, compilers, and intensive users) from the MOF, Bangladesh Bank and Bangladesh Bureau of Statistics who would benefit from gaining new, or refreshing existing, knowledge of the concepts, principles, sources, and methods used to compile GFS.
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Qualifications
Participants are expected to have a degree in economics or a related field and/or have relevant work experience, engage in regular compilation or use of GFS or PSDS, and have proficiency in Microsoft EXCEL and WORD.
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Course Description
This course offers an opportunity to learn the concepts, principles, sources, methods, accounting rules, and general framework used to compile GFS. The fundamental features of GFS will be covered: institutional units; sectorization; basis of reporting; transactions; other economic flows; accounts (revenue, expense, expenditure, assets, liabilities); statements; balance sheets; and Classifications of Functions of Government (COFOG). The course is taught using international standards presented in the Government Finance Statistics Manual 2014 (GFSM 2014). Course participants, especially GFS compilers, will be asked to discuss the status of GFS development in Bangladesh. To the extent possible, the course will feature applied components that are based on the Bangladesh experience. Participants' questions/concerns will be invited and entertained throughout.
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Course Objectives
Upon completion of this course, participants should be able to: - Discuss general and specific aspects of the GFS frameworks as embodied in the GFSM 2014.- Describe the institutional structure of their government in the context of the broader public sector. - Identify macroeconomic sectors. - Sectorize institutional units. - Classify operational transactions, other economic flows, and stock positions in assets and liabilities data. - Prepare basic GFSM 2014 statements. - Know the statements and memoranda items that are part of GFSM 2014 framework. - Know the major COFOG categories. - Identify key differences between the GFSM 2014 and its predecessors. - Recognize key weaknesses in the framework used currently to compile GFS for Bangladesh.
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