Office of the Controller General of Accounts
Profile
- Head
- S M Rezvi
- Role
- Controller General of Accounts
- Annual budget
- —
- Staff
- —
- Established
- 1985
- Legal basis
- Established by Office Memorandum of the Finance Division, Ministry of Finance, 1985; predecessor Office of the Accountant General (Civil), Bangladesh, traces to 1947; operates under the Bangladesh Treasury Rules and the Government Financial Rules
Compiling and publishing monthly government accounts via iBAS++ for FY2025-26 under severe fiscal strain: revenue shortfall of Tk 71,472 crore through February 2026 (22% below target), bank borrowing at Tk 109,000 crore over nine months exceeding annual limits, and ADP utilisation at 30.31% (July-February). EFT salary and pension disbursements to approximately 1.4 million government employees continue uninterrupted each month. CGA is a core institutional pillar of the PFM Strategy 2025-2030 launched December 2025, which tasks it with expanded iBAS++ coverage, climate-smart budgeting integration, and improved treasury reporting.
Recent activity
- 2025-12-17 reform Finance Adviser Salehuddin Ahmed launched Bangladesh's PFM Strategy 2025-2030 at the Finance Division; the 15-pillar roadmap expands CGA's iBAS++ mandate to cover climate-smart budgeting, gender-responsive budgeting, and improved treasury management; CAG emphasised independent audit linkage with CGA accounts as a structural reform pillar. ↗
- 2026-02-01 other CGA monthly accounts for July-January FY2025-26 compiled via iBAS++ and transmitted to the Finance Division; ADP expenditure for July-February 2026 reached Tk 633.27 billion (30.31% of total Tk 2.089 trillion ADP allocation), up from 29.87% in the comparable prior-year period; February 2026 monthly development spending nearly doubled year-on-year to Tk 127.71 billion. ↗↗
- 2026-02-28 other Monthly fiscal data for FY2025-26 (July-February) confirmed cumulative revenue collection of Tk 254,330 crore against a Tk 325,802 crore target (22% shortfall); bank borrowing over nine months reached approximately Tk 109,000 crore, exceeding annual targets; CGA accounts underpin the consolidated fiscal position published by the Finance Division. ↗↗
- 2026-03-31 other iBAS++ EFT system continued uninterrupted monthly salary and pension disbursement for approximately 1.4 million government employees and pensioners via direct bank credit; the system transmits EFT orders to Bangladesh Bank through a secured channel with digital signature, with the Office of the Chief Accounts and Finance Officer (Pension and Fund Management) -- a CGA subordinate office established 13 August 2018 -- handling pension EFTs. ↗↗↗
- 2026-04-30 other CGA published monthly fiscal accounts for March 2026 (FY2025-26 nine-month position); the Finance Division's Monthly Fiscal Report series -- compiled from CGA accounts -- showed persistent revenue underperformance against the Tk 790,000 crore total budget; interest servicing allocation alone stood at Tk 122,000 crore for FY2025-26. ↗↗
Provenance & notes
Established 1985 via Finance Division Office Memorandum; predecessor is the Office of the Accountant General (Civil), Bangladesh, which dates to 1947 (inherited from the pre-partition Office of the Accountant General). Headquarters: Hishab Bhaban, Segunbagicha, Dhaka-1000. Current head: S M Rezvi (BCS Audit and Accounts cadre, ~29 years' experience), appointed 7 October 2024 per BSS News government announcement; previously served as Deputy Comptroller and Auditor General (Senior) and Director General of the Commercial Audit, Health Audit, and Revenue Audit Directorates. Note on head discrepancy: cafopfm.gov.bd (a CGA subordinate office) shows an older profile for Md. Zahurul Islam (from 2019); that page is stale relative to the October 2024 BSS News appointment report. CGA is administratively under the Finance Division (Ministry of Finance) but takes general technical guidance on accounting principles from the Office of the Comptroller and Auditor General (CAG) -- it does not report to CAG for administrative purposes. iBAS++ (launched FY2018-19 for new Budget and Accounting Classification System codes; predecessor iBAS from FY2017-18) covers budget distribution, bill submission, online payment, EFT disbursement, GPF management, and financial reporting across line ministries, departments, and field offices. 1.4 million EFT figure sourced from iBAS++ brochure (Finance Division/SPFMS); reflects government employees receiving salary by direct bank credit. OCAFO Pension and Fund Management (cafopfm.gov.bd) established 13 August 2018 as a CGA subordinate office for civil service pension EFT. FY2025-26 budget total of Tk 790,000 crore and ADP of Tk 208,900 crore are from the Finance Division's budget summary. All fiscal execution figures (ADP utilisation, revenue shortfall, bank borrowing) are from Financial Express and Bangla Mirror News citing IMED and Finance Division data, consistent with the Monthly Fiscal Reports series at mof.gov.bd.
Sources
- https://cga.gov.bd/
- https://en.wikipedia.org/wiki/Office_of_the_Controller_General_of_Accounts
- https://www.bssnews.net/news/214824
- https://spfms.gov.bd/home/ibas
- https://ibas.finance.gov.bd/
- https://mof.gov.bd/site/page/0f0724a1-73e5-47f5-b65f-a0c3f84381f7/Monthly-Fiscal-Reports
- https://mof.gov.bd/site/forms/4cec115c-f4e2-44f7-a547-0372bfed76e9/iBAS++
- https://tob.news/pfm-strategy-2025-2030-targets-outcomes-service-delivery/
- https://thefinancialexpress.com.bd/economy/bangladesh/adp-implementation-improves-slightly
- https://banglamirrornews.com/2026/04/20/govt-under-financial-strain/
- https://www.cafopfm.gov.bd/
- https://mof.portal.gov.bd/sites/default/files/files/mof.portal.gov.bd/page/8b31f768_35db_46b0_bf7d_cb6c4754a011/iBAS++%20Brochure-English.pdf