Financial Risk:
Very High
Score:
19/100
Asset Disposals
Q24
42/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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Disposals of military assets are carried out through the respective administrative wings, which aggregate and maintain a disposal database. In the Ministry of Defence,…
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Disposals of items are only known when tender notices are published [1]. There is also limited public information about the quality of tender information;…
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Financial results of asset disposals are kept strictly within the respective offices and are not disclosed to the public. However, the Defence Audit Directorate…
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Q25
17/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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The Defence Audit Directorate conducts an annual test review of assets written off or disposed of as per Section 47(V) of the Audit Code…
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Section 170 of the government’s General Financial Rules Volume 1 [1] stipulates rules for the auditing of stores and stock accounts. The defence sector…
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The CAG generally publishes audit reports for all ministries, including the Ministry of Defence. However, there is no summary report on asset disposal [1].
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Secret Budgets
Q26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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Bangladesh’s budget for the 2020-21 fiscal year included a 6.13% (USD 4.1 billion) allocation for defence and a 4% (USD 2.67 billion) allocation for…
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Q27
0/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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There are no official or media reports suggesting that Parliament or the PSCMoD ever receives full information regarding expenditure on secret items relating to…
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Q28
0/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Q29
NEI/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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There is not enough information to score this indicator. Off-budget military expenditure is not clearly defined by law in Bangladesh. However, certain line items,…
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There is not enough information to score this indicator. In the defence budget, there is a line item entitled ‘special funds’ [1]. The Budget…
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There is not enough information to score this indicator, since potentially off-budget items have not been clearly established.
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Bangladesh does not have any legislation or implementing guidelines that clearly stipulate access to information for the defence sector [1,2].
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This indicator is not assigned a score in the GDI. Under Section 90(1) of the Bangladesh Secretariat Instructions 2014 [1], all government information is…
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There is not enough information available to score this indicator. Despite the absence of any legislation or implementing guidelines that clearly stipulate access to…
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Q31
NEI/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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Q32
25/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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The Bangladesh military has its own bank, approved by the government. Trust Bank is sponsored by the AWT and the Chair is also the…
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As an example, Trust Bank’s annual reports and audited financial statements are available on its website [1]. The independent auditor’s 2019 report to the…
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Illegal Private Enterprise
Q33
38/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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The Army Chief, for example, is the default Chairman of Trust Bank Ltd. Serving officers also occupy the positions of Vice-Chair and Directors at…
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Unauthorised private enterprise is limited in nature and practised by a select group of powerful officials, especially from intelligence agencies [1].
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Actual Military Spending
Q77
50/100
Is comprehensive data on actual spending on defence published during the budget year?
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The ‘Demands for Grants and Appropriations 2021-22’ for the Ministry of Defence are disclosed, with the expenditure information divided into ‘Economic classification’ (recurring and…
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A great deal of actual defence spending is fully disclosed with line items [1]. Some exceptions occur in cases of military intelligence spending. The…
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Bangladesh’s fiscal year runs from July 1 to June 30. Actual defence spending is published in the following year through the revised budget, under…
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Variances between the published budget and actual spend are not explained at all [1,2].
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