Planned execution required for proper budget spending
Although the government prepares a time-based work plan and implementation schedule at the beginning of the fiscal year, these are often left inside files or project proposals only

Bangladeshi officials have yet to become accustomed to work following pre-devised plans, both in implementation and procurement, which ultimately hinders proper financial spending.
The government has not yet developed the habit of planned execution. This is the main issue in implementing the government's budget or Annual Development Programme (ADP). Such practices are lacking within government agencies and the bureaucracy. Traditionally, there is a tendency to spend money slowly when funds are available.
Although the government prepares a time-based work plan and implementation schedule at the beginning of the fiscal year, these are often left inside files or project proposals. They are not actively followed during implementation. As a result, development project expenditures are not incurred during the first nine months of the financial year, leading to quick spending toward the end of the year.
The second problem is the lack of adherence to procurement rules. These rules include detailed purchase plans, but we do not follow them. Key steps such as calling for tenders, defining technical specifications, submitting bid proposals, and conducting evaluations must be completed as scheduled. However, these steps are often not executed as planned, causing significant delays in the procurement process.
The third issue is the absence of accountability for failing to follow the implementation and procurement plans. No disciplinary action is taken against responsible officers who do not adhere to these plans.
The fourth issue is the lack of oversight for those responsible for accountability, such as top policymakers or heads of organisations. Effective supervision requires that these leaders first understand the supervision tools available to them and identify what those tools are.
Top-level officials should be held accountable for project delays or cost overruns. They must ensure their subordinates complete their tasks efficiently.
Additionally, there is a lack of technical knowledge necessary for project implementation, but this is not a major limitation.
The only way to address these issues is to create a culture of working according to plan and enforce accountability when plans are not followed.
All officials should be held accountable, from lower-ranking employees involved in the project to the heads of organisations and the secretaries of the relevant ministries or departments. Those responsible for project delays, time overruns, or cost overruns should face disciplinary action. Unfortunately, no action is taken against officials responsible for these issues.
Development partners who fund our projects also expect timely implementation. They are ready to release funds, but our organisations lack the capacity to execute projects according to the plan. As a result, development partners cannot release money on time.

The author is a former secretary of the Planning Division.