iBAS++ (Integrated Budget and Accounting System) is an Integrated Financial Management Information System (GFMIS) of Government of Bangladesh (GoB). It is a software system to keep track of all types of financial transactions, including receipts and payments. The system has been designed to ensure faster delivery of services to the clients. It has been developed over time to meet their emerging financial needs. The system, as of now, contains as many as eight modules that support activities like budget preparation, budget execution, accounting, online bill submission and payment, financial reporting, and so on.
iBAS++ allows budget preparation through a combination of top-down and bottom-up approaches by capturing budget requirements from field offices and matching it with the policy level distribution of resources. It allows budget preparation in various phases (e.g. strategic phase and estimation phase), using “Resource Envelop” or Forward Baseline Estimation (FBE). It also stores different versions of the proposed budget and allows finalising one of those.
After finalising the budget, the system prints out various budget documents for presenting at the parliament which has to be followed by the appropriate process in iBAS++. It creates budgetary journals and populates the budget column of General Ledger. As the demand for the grant is approved by parliament at the national level, budget distribution among field offices is required before expenditure can be made. iBAS++ budget distribution module helps directorates perform the tasks. Distributed budget is the basis of fund checking during issuing work orders or creating bills. It also keeps records of fund release and budget re-appropriation.
iBAS++ has an option for implementing commitment control by allowing Drawing and Disbursement Officers (DDOs) to enter work orders. It also allows the creation of bills by DDOs and submission of those bills online to the respective accounts offices that acknowledge the receipts of the bills online, carry out necessary auditing and checking, and then approve (or return) through iBAS++. iBAS++ checks whether the fund is available to make the transaction before the approval of bills. After that cheque, EFT, or payment orders are being issued against the approved bills. iBAS++ transmits EFT orders to Bangladesh Bank and electronic bank advice for cheques to Bangladesh Bank or Sonali Bank using a secured channel and digital signature.
iBAS++ has separate sub-modules for self-accounting entities. iBAS++ is integrated with employee database and pensioner database and automates pay bill preparation and pension payment. It also automates employee-related services like General Provident Fund (GPF), employee loans and advances, employee service records, etc.
The system has interfaces with the Core Banking Systems (CBS) of Bangladesh Bank and Sonali Bank. Those banks send debit scrolls (listing of bank payments) and credit scrolls (listing of bank receipts) using a secured channel to a central FTP location, from where iBAS++ uploads to those, making them available for accounting offices to perform bank reconciliation and include in the accounts.
iBAS++ is a centralised and web-based system, designed following an architecture that is database and hardware independent. The system is used by the Finance Division, line ministries, departments/directorates, line ministry field offices, accounting offices, SAEs, and employees. It is also used by the offices under the Comptroller and Auditor General (CAG) to assist auditing. It is accessible by the citizens for viewing various financial progress and analysis and checking the status of challan deposits.
Features of iBAS++
- It is an automated government financial transaction system.
- It ensures quality of information.
- It also ensures timely provision of financial services.
- It eases delivery of government financial services to the citizens at large.
Citizen e-Services and Feeder Systems of iBAS++
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Automated Challan System
Citizens and banks can deposit challan online by using this portal. It enhances transparency, reduces fraud, and improves financial service delivery.
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National Savings Certificate System
Saving scheme instruments under National Savings Directorate can be purchased from this portal now. This system also automates related accounting.
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Online Challan Verification
Citizens, as well as the service provider of government organizations can now verify challan online. This improves service delivery and transparency of public money.
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Pay Fixation
This portal allows government employees to record their own service-related information. It will ensure hassle-free retirement.