[{"bbox": [85, 153, 1145, 382], "category": "Text", "text": "However, the ongoing Public Expenditure and Financial Accountability (PEFA) assessment has acknowledged some improvements and strength in the area of transparency and oversight of the budget. In terms of budget preparation, projects are selected based on criteria and an economic analysis. A budget strategy is developed and forwarded to the legislature. The budget schedule includes clear ceilings subsequently approved by the cabinet and allows sufficient time for MDAs to prepare budgets. In terms of monitoring of budget execution, cash flows are prepared annually and updated monthly. MDAs can plan expenditures at least one quarter in advance. Budget adjustments are made in a clear and transparent manner. In terms of transparency, the budget documentation submitted to parliament for review is comprehensive."}, {"bbox": [85, 398, 1145, 512], "category": "Text", "text": "According to Corruption Perceptions Index 2022, Bangladesh scored 25 out of 100 (ranked 147 out of 180 countries), slightly worse than in 2021 (score 26). However, the country is making continuous efforts to improve its practices in preventing and combating corruption, including digitisation of cash assistance systems (G2P), procurement (eGP), introduction and strengthening of Grievance Redress System and capacity building for all government agencies."}, {"bbox": [85, 529, 1145, 757], "category": "Text", "text": "As agreed with IMF, GoB carried out an audit of Covid-19 related expenditures. The Office of Comptroller and Auditor general (OCAG) conducted 34 special issue based audits related to expenditure for Covid-19 pandemic under their own mandate. The finance accounts for the last three years have been prepared by the Controller General of Accounts (CGA) in the new format in compliance with IPSAS financial reporting The Office of Comptroller and Auditor General (OCAG) has developed an Audit Management and Monitoring System (AMMS 2.0) to make sure that the ongoing audit activities are effectively monitored and managed by the audit directorates and audit managers. EU PFM TA is supporting the financial oversight committees of the Parliament to ensure better compliance by legislatures."}, {"bbox": [85, 774, 1035, 803], "category": "Text", "text": "In conclusion, the relevant budget documentation has been published and the eligibility criterion is met."}, {"bbox": [85, 849, 604, 882], "category": "Section-header", "text": "# 3 DESCRIPTION OF THE ACTION"}, {"bbox": [85, 914, 508, 947], "category": "Section-header", "text": "## 3.1 Objectives and Expected Outputs"}, {"bbox": [85, 972, 1145, 1054], "category": "Text", "text": "The overall objective (impact) of the HCDP-21 programme is to support the government of Bangladesh in the implementation of its development policies aiming at a better educated, trained and qualified human capital as laid down in its national strategic development plans."}, {"bbox": [85, 1065, 1028, 1093], "category": "Text", "text": "The specific objectives (outcomes) focused on primary education and TVET are to contribute towards:"}, {"bbox": [162, 1104, 1019, 1132], "category": "List-item", "text": "1. Improved quality, relevance and efficiency of the primary education and TVET subsectors;"}, {"bbox": [162, 1143, 894, 1171], "category": "List-item", "text": "2. Improved and equitable access to primary education and TVET services, and;"}, {"bbox": [162, 1182, 710, 1210], "category": "List-item", "text": "3. Improved management and governance of the subsectors."}, {"bbox": [85, 1221, 1130, 1273], "category": "Text", "text": "The Induced Outputs (IO) of the action contributing to the corresponding specific objectives for the budget support are:"}, {"bbox": [124, 1288, 1078, 1316], "category": "List-item", "text": "- IO 1.1: quality and relevance of teaching and learning in Primary Education and TVET is improved."}, {"bbox": [124, 1316, 1130, 1368], "category": "List-item", "text": "- IO 2.1: equitable access in Primary Education and TVET is improved, with a focus on children and young people with disabilities."}, {"bbox": [124, 1368, 933, 1396], "category": "List-item", "text": "- IO 3.1: sector coordination and oversight mechanism for PE and TVET is improved."}, {"bbox": [85, 1407, 366, 1435], "category": "Text", "text": "The Direct Outputs (DO) are⁸:"}, {"bbox": [124, 1446, 1130, 1500], "category": "List-item", "text": "- DO 1.1.1: curriculum supported by appropriate teaching learning materials (including textbooks) in Primary Education is improved."}, {"bbox": [124, 1500, 975, 1528], "category": "List-item", "text": "- DO 1.1.2: teacher education and professional development in PE and TVET is improved."}, {"bbox": [124, 1528, 878, 1556], "category": "List-item", "text": "- DO 1.1.3: learning environment in Primary Education and TVET is improved."}, {"bbox": [85, 1601, 1103, 1647], "category": "Footnote", "text": "⁸ The direct output are the agreed/existing Performance indicators (PI)/target of the ongoing BS programme. All the indicators under the direct output are linked with targets of the PIs."}, {"bbox": [1027, 1681, 1145, 1706], "category": "Page-footer", "text": "Page 11 of 28"}]