বাংলাদেশের স্বাধীনতা যুদ্ধ দলিলপত্রঃ তৃতীয় পত্র
Directorate of Inspection, Customs and Excise, for keeping a watch on all corruption and malpractice cases in the Customs and Excise. This wing is responsible direct to the Hoard of Revenue. The Board also will have under it a Statistical Branch for the compilation of statistics relating to all taxes and duties.
Department of Expenditure
The Department of Expenditure may be divided into the following divisions:
(1) Establishment Division
(2) Civil Expenditure Divisions
(3) Defense Expenditure Division
Establishment Division.
This Division is generally responsible for dealing with matters relating to the interpretation of financial codes, including those embodying rules and regulations relating to pay, allowances, leave, pensions, etc. It also acts a co-ordinating unit for all the departments in establishment matters and general questions relating to wage structure of Government employees are also dealt with in this Division. It also performs certain administrative function in respect of the different departments of this Ministry.
Civil Expenditure Division.
The main functions of this Division are to exercise financial scrutiny of proposals of various administrative Ministries. Normally, this work will be carried through the Financial advisers of the rank of Joint Secretary whose charges are constituted by grouping various Ministries. The Financial Advisers shall be assisted by Attached Financial Advisers of the rank of Deputy Secretary and Under Secretary associated with each Ministry or a wing of Ministry. Proposals involving substantial outlay and of complex character, though initially scrutinized by Financial Advisers, are finally concerned in by a Committee to be known as the Expenditure Finance Committee, presided over by the Additional Secretary of the Expenditure Department, where all officials connected with the proposals concerned arc present. This will be necessary for the expeditious disposal of business.
Defense Expenditure Division
The Defense Expenditure Division shall be under the charge of the Financial Adviser. Defense Services, whose status is that of a Joint Secretary to the Government of Bangladesh. He will have direct access to the Minister of Defense and Finance, and acts as (he Financial Adviser to the Defense Minister, the Chiefs of the Army, the Navy and the Air Force and (he Defense Secretary. He is a member of the various committees in the Defense Ministry presided over by the Minister for Defense and also attends the meetings of the Defense Committee of the Cabinet. This Division is responsible for scrutiny, sanction and accounting of the expenditure of the Defense Ministry and controls the Defense Accounts Department.
