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LGSP Auditor Training - 1
LGSP Auditor Training - 1
UP Audit: Introduction
LGSP-2, Procurement Methods, Administrative Arrangements, Monitoring and Related Financial & Other Guide lines
Main Characteristics
Provide Block Grants to UPs in the form of Basic Block Grants(BBG) and Performance Based Grants(PBG) Minimum Conditions for BBG:
Clean financial audit report Participatory planning & budgeting Timely submission of six-monthly report
Components of LGSP-2
Union Parishsad Grants Information Flows & Accountability Capacity Building Project Management - Joint funding by GOB & IDA - 90% fund for UP Grants
Basic of PBG
The top scorer 75% of UPs divided into three performance groups will receive the PBGs on a graded scale. The 1st best 25%: 30% top up on BBG The 2nd best 25%: 20% top up on BBG The 3rd best 25%: 10% top up on BBG The 4th group will get no incentive grants.
Methodology
Participatory selection of schemes by the common people in ward level meeting. Priotization of schemes. Appoval & priotization of schemes in Union Parishad meeting. Recommendation from BGCC headed by UNO. 30% of both BBG & PBG to be used in the schemes priotized by women.
Negative list
Salary or financial support to UP functionaries. Micro credit program. Scheme having environmental & social negative impact. Schemes for religious institution. Schemes for UP(infrastructure, wall, furniture, equipment etc)
Procurement Methodology
04(four) methods under LGSP-2: Direct method- up to BDT 25,000 Community procurement- up to BDT 5,00,000(only earthwork) Request for Quotation(RFQ)- up to BDT 5,00,000 Open Tender Method(OTM)- up to BDT 10,00,000
Responsibility to procure/implement
Direct method- WC: implement; SSC: supervise & recommend to pay. Community procurement- WC: procure & pay labor from the advance, maintain master roll; SSC- supervise & recommend to pay. RFQ- WC: process procurement, provide work order, preserve & handover scheme documents; SSC: supervise & recommend to pay.
IT & VAT
Income Tax(IT) Up to BDT two lakh- 0% BDT two lakh one to five lakh- 1% BDT five lakh one to fifteen lakh- 2.5% VAT Civil work- 5.5% Supply-4.0%
Roll over
General condition of GFR- any unspent balance will be lapsed on 30th June. Exceptional instruction for LGSP-2 No lapses of unspent balance of LGSP-2 fund on 30th June that will be carried over to next fiscal year as closing balance. Different financial year for PBG under UPGP(January-December).
Administrative Arrangements
List of UPs to be audited LGD letter to all UPs LGD Letter to Local Administration
2011-2012
2012-2013
2010-2011
2011-2012
4561
4547
4439
4481
THANKS