Monthly Report on Fiscal Position

April 2022
(Fiscal Year 2021-22)

Prepared by: Dilruba Shaheena

Joint Secretary
&
Abdul Mannan
Senior Assistant Secretary

Guided By: Dr. Md. Khairuzzaman Mozumder

Additional Secretary

Published By:
Macroeconomics Wing
Finance Division, Ministry of Finance
Government of the People’s Republic of Bangladesh

Vol. XV, No. 10, April 2022, Fiscal Year 2021-22

Page i of 21
CONTENTS
Executive Summary ................................................................................................................................. i

Monthly Report on Fiscal Position …………………………………………………………………….5

1.0 Operating Expenditure .................................................................................................................... 5

1.1 Operating expenditure: General Classification .......................................................................... 5

1.1.1 Sector-wise Allocation & Growth ............................................................................................................ 5

1.1.2 Broad Sector-wise Allocation ................................................................................................................... 6

1.1.3 Sectors’ Share in Resource Utilization..................................................................................................... 6

1.1.4 Sector-wise Utilization ............................................................................................................................. 7

1.1.5 Ministry-wise Utilization .......................................................................................................................... 7

1.2 Operating Expenditure: Economic Classification ...................................................................... 7

2.0 Development Expenditure ............................................................................................................... 8

2.1 Allocation & Utilization Pattern of Development Expenditure ......................................................... 8

2.2 Broad Sector wise Utilization Pattern .............................................................................................. 9

2.3 Ministry wise Utilization Pattern ..................................................................................................... 9

3.0 Revenue Collection ........................................................................................................................ 10

3.1 Total Revenue ................................................................................................................................ 10

3.2 NBR Tax Revenue .......................................................................................................................... 11

4.0 Budget Deficit ................................................................................................................................ 12

5.0 Financing ......................................................................................................................................... 13

Page ii of 21
List of Figures

Figure 1: Sector Share in Resource Utilization in FY21 .......................................................................... 6

Figure 2: Operating Expenditure ............................................................................................................. 7
Figure 3: Actual Expenditure According to Economic classification FY21 (up to April 2021) ............. 8
Figure 4: Share of Different Categories in Total Actual Expenditure FY21 (Up to April 2021)............. 8
Figure 5: Broad Sector Wise Share in Development Expenditure ........................................................... 9

Figure 6: Sources of Revenue Collection ................................................................................................ 11

Figure 7 Share Among NBR Taxes .......................................................................................................... 11
Figure 8 Sources Of Financing Deficit .................................................................................................. 13

List of Tables
Table1: OperatingExpenditure Pattern By Sector ................................................................................... 5
Table 2: Broad Sectorwise Allocation ...................................................................................................... 6
Table 3: Allocation & Utilization Pattern Of Development Expenditure ................................................ 8
Table 4: Revenue Collection Position .................................................................................................... 10
Table 5: Budget Deficit .......................................................................................................................... 12
Table 6: Financing Budget Deficit ......................................................................................................... 13

List of Appendix
Appendix 1: Sector-Wise Resource Utilization Pattern Of Operating Expenditure............................... 14
Appendix 2: Ministry Wise Operating Expenditure................................................................................ 14
Appendix 3: Operating Expenditure by Economic Classification .......................................................... 17
Appendix 4: Development expenditure: Ministry-wise expenditure pattern .......................................... 18
Appendix 5 Revenue Collection .............................................................................................................. 20
Appendix 6 Revenue Receipts (Growth Scenario) .................................................................................. 21

Page iii of 21
 Executive Summary

Fiscal Report is prepared on monthly basis. It basically contains information on government

expenditure, revenue and overall balance. The report is prepared based on data generated from the
Integrated Budget & Accounting System (iBAS) of the Finance Division, Ministry of Finance. In this
report, fiscal year (FY) refers to the period from July 01 to June 30 of the next year. Taka is Local
Currency Unit (LCU), and one crore is ten million.

Government expenditure is shown under two broad categories, namely, Operating Expenditure and
Development Expenditure. Total actual operating spending up to April, 2022 in the current fiscal year
(FY22) is 65.1 percent of the operating budget estimates. Actual development expenditure during the
same period is 33.69 percent of the development budget estimate. Note that, three memorandum items
(Net Outlay of the Food Accounts Operation, Loans and Advances and Non-ADP Employment
Generation Programme) are out of these two broad categories.

Revenue income is generated from tax and non-tax sources. Up to April 2022, 78.9 percent of total
revenue target has been achieved. During this period, major share of the revenue came from NBR
(National Board of Revenue) taxes (88.4 percent). Total NBR tax collection is 82.2 percent of the
annual target.

Balance (Surplus/Deficit)/ Overall balance of the budget is calculated either by including grants or
by excluding grants. Up to April 2022, in FY22, overall balance (excluding grants) witnessed a
negative value which was 0.32 percent of GDP.

Page 4 of 21
 MONTHLY REPORT ON FISCAL POSITION1
1.0 OPERATING EXPENDITURE
1.1 OPERATING EXPENDITURE: GENERAL CLASSIFICATION
1.1.1 Sector-wise Allocation & Growth
Allocations for operating expenditure against different ministries/divisions are grouped into 14 sectors.
Sector-wise utilization pattern along with progress so far made has been presented in Table 1.

Table 1: OPERATING Expenditure Pattern By Sector2

(IN CRORE TAKA)

Fiscal Year 2020-21 Fiscal Year 2021-22

Actual
Actual Budget Budget FY22
Sector's Budget
FY21 FY22 FY22 Actual (up to
Sectors Revised Actual Share in FY22 as
Budget as% of Budget as % of as % FY22 April) as
Budget Expenditure Actual % of
FY21 Revised FY22 Revised of (up to % of
FY21 FY21 FY21 (in Budget
Budget Budget Actual April) Budget
%) FY21
FY21 FY21 FY21 FY22

1 2 3 4 5 6 7 8 9 10 11 12
GPS 100,665 82,779 48,037 16.8 58.0 97,443 96.8 117.7 202.8 50,551 51.9
LGRD 5,899 5,793 5,570 1.9 96.1 6,359 107.8 109.8 114.2 3,986 62.7
Defense 32,755 32,010 35,234 12.3 110.1 35,449 108.2 110.7 100.6 24,039 67.8
POS 25,023 23,709 22,145 7.7 93.4 25,898 103.5 109.2 116.9 17,698 68.3
Edu 44,079 42,418 40,087 14.0 94.5 48,229 109.4 113.7 120.3 35,990 74.6
Health 16,747 17,607 13,700 4.8 77.8 17,172 102.5 97.5 125.3 9,465 55.1
SSW 24,950 23,890 22,127 7.7 92.6 27,232 109.1 114.0 123.1 13,645 50.1
Housing 1,744 1,617 1,535 0.5 94.9 1,803 103.4 111.4 117.4 898 49.8
RCRA 2,649 2,203 2,013 0.7 91.4 2,315 87.4 105.1 115.0 1,438 62.1
F&E 119 93 85 0.0 91.0 117 98.9 126.1 138.6 97 82.8
Agri 18,113 16,885 14,903 5.2 88.3 18,686 103.2 110.7 125.4 11,862 63.5
IES 1,295 1,194 1,164 0.4 97.5 1,352 104.4 113.2 116.1 981 72.5
TC (Tarns &
10,341 9,669 8,624 3.0 89.2 10,859 105.0 112.3 125.9 7,941 73.1
Com)
Interest
63,801 63,823 70,606 24.7 110.6 68,589 107.5 107.5 97.1 56,866 82.9
Payment
Total 348,180 323,690 285,830 100 88.3 361,504 103.8 111.7 126.5 235,456 65.1

Some of the noteworthy features are:

➢ For FY22, budget allocation was raised by 11.7 percent over the FY21 revised budget estimates and 3.8
percent over the original budget;
➢ Up to April 2022, spending in Interest payment, Fuel and Energy (F&E), Education (Edu), Public order and
safety (POS), Transport and Communication (Trans & Com), Industries and Economic Servies (IES) and
Defense were on the higher side. Sectors like Housing, Social Security and Welfare (SSW) and General
Public Service (GPS) had lesser spending in operating expenditure.

1
This report is based on data generated in the CGA System and the analysis is based on gross basis.
2
Notes: GPS = General Public Services, LGRD = LGD, RD & Cooperatives, CHTs, POS = Public Order and Safety, Edu = Education and Technology, SSW = Social Security
and Welfare, RCRA = Recreation, Culture and Religious Affairs, Agri = Agriculture, Fisheries and Livestock, Land, Water Resources and Food, F&E = Fuel and Energy, IES =

Industries, Jute, Textiles, Commerce, Labor & Overseas, Trans = Transport and Communication

Page 5 of 21
1.1.2 Broad Sector-wise Allocation
Allocations for operating expenditure against different ministries/divisions are also classified under six
broad categories, namely, administration, social infrastructure, physical infrastructure, agriculture, interest
payment, and others. The following table contains broad sector-wise information:
Table 2: Broad Sectorwise Allocation
Broad Sectors
Social Physical Interest
Sector Share Administration Agriculture Others
Infrastructure Infrastructure Payment
1 2 3 4 5 6 7
Sector Share in Actual
36.9 29.0 3.0 5.2 24.7 1.1
expenditure FY21
Sector Share in Budget FY22 43.9 27.9 3.0 5.2 19.0 1.0
Sector share in Actual expenditure
39.2 27.2 3.4 5.0 24.2 1.0
FY22 (Up to April)
Note:
1. Administration includes General Public Services, Defense, and Public Order & Safety
2. Social Infrastructure covers Education, Health, Housing, Social Security & Welfare, Local Government Division and Development&
Cooperative
3. Physical Infrastructure covers Fuel & energy and Transport & Communication
4. Agriculture implies Agriculture, Fisheries & Livestock, Land, Water Resources and Food
5. Others includes Recreation, Culture and Religious Affairs, Industries, Jute & Textile, Commerce, Labour& Overseas Employment

➢ Broadly in the budget for FY22, share of the administration sector has increased, Physical Infrastrucutre and
Agriculture remain same and allocations against all other categories are reduced in comparison to the actual
expenditure in FY21;
➢ Till April 2022, among all categories expenditure on Administration sector was the highest and sector’s
share in actual expenditure of Physical Infrastructure increased.

1.1.3 Sectors’ Share in Resource Utilization

Figure 1: Sector Share in Resource Utilization in FY22
(Up to April 2022)

Sector-wise share in utilizing resources under

operating expenditure is shown in Figure 1.

➢ Individually the largest share goes to Interest

Payment (24 percent) followed by General
Public Service (22 percent), Education (15
percent), Defense (10 percent), and Public
Order & Safety (08 percent) .

Page 6 of 21
1.1.4 Sector-wise Utilization
Sector-wise utilization pattern of operating spending up to April, 2022 is shown in Figure 2.
Figure 2: Operating Expenditure
(Up to April 2022)

Figure 2 exhibits the comparative position of different sectors in terms of utilization of allocated resources.
Broadly, Interest Payment (82.9%), Fuel & Energy (82.8%), Education (74.6%), Industries, Jute, Textiles,
Commerce, Labor & Overseas Education (72.5%), Public Order and Safety (68.3%), Defence (67.8%), and
Agriculture (63.5%) sectors have shown better performance. A table containing detailed data is annexed as
Appendix 1.

1.1.5 Ministry-wise Utilization

For the current fiscal year (FY22), actual spending (operating) up to April is 65.1 percent of the budget estimate,
which was 61.6 percent of the revised budget in the previous fiscal year. Ministry-wise utilization pattern of the
operating spending is presented in Appendix 2.

1.2 OPERATING EXPENDITURE: ECONOMIC CLASSIFICATION

Besides broad sector-wise and ministry-wise classification, operating spending is also categorized into economic
groups, namely, Pay and Allowances (PA), Goods & Services (GS), Interest Payment (IP), (Domestic &
Foreign), Subsidies & Current Transfer (SCT), Block Allocation (BA), Acquisition of Assets and Works
(AAW), Investment in Share & Equities (ISE), Foreign Financial Assets (FFA), and Programme Financed from
Operating Budget (PFNDB). Status of actual spending up to April 2022 as per economic classification is shown
in figures 3 and 4. Detailed structure & pattern of Operating expenditure under this classification is included in
the Appendix (Appendix 3).
Page 7 of 21
 Figure 3: Actual Expenditure according to Economic classification Figure 4: Share of Different Categories in Total
FY22 (up to April 2022) Actual Spending in FY22 (up to April 2022)

Up to April 2022, utilization rate of total operating expenditure was 65.1 percent. For some categories, like
interest payment (83%), and pay and allowances (78%) the spending rate was higher than the overall utilization
rate.

2.0 DEVELOPMENT EXPENDITURE

2.1 ALLOCATION & UTILIZATION PATTERN OF DEVELOPMENT EXPENDITURE
Total allocations against different ministries/divisions for development spending are grouped under 13 broad
sectors. Allocation and utilization pattern of development expenditure3 is shown in Table 3.

➢ Up to April 2022, actual expenditure is 33.69 percent of the development budget. The actual outturn for
the same period of the previous fiscal year was about 36.26 percent of the revised budget.
➢ During this period Recreation, Culture and Religious Affairs (89.36 percent), HCS (54.39 percent),
Agriculture, Fisheries and Livestock (52.36 percent), LGRD (44.60 percent), and Industries, Jute,
Textiles, Commerce, Labor & Overseas (40.22 percent) sector made the highest utilization of allocated
resources.
➢ Some of the sectors with large allocation like Defense, Health, GPS, and POS showed a less-than-
average performance.

3Development Expenditure includes ADP (Annual Development Programme) and Non-ADP FFW (Food for Work) and Transfers. Development
expenditure is still under reported in the budgeting information system and it seems there is some time lag between actual expenditure and inputting the
same in the system.

Page 8 of 21
 Table 3: Allocation & Utilization Pattern of Development Expenditure
(IN CRORE TAKA)

Year: 2020-21 Fiscal Year 2021-22

Budget Revised Actual Actual Sector’s Actual Budget Actual Budget Budget Actual Actual
FY21 Budget FY21 FY21 (up Share in FY21 as FY22 FY22 FY22 as FY22 as FY22 FY22
FY21 to April) Actual % of (up to % of % of (up to sector's
(up to Revised April) Revised Actual April as share in
April FY21 FY21 FY21 % of % (up
(%)) Budget to April)
FY22)

1 2 3 4 5 6 7 8 9 10 11 12 13
GPS 12,496 12,564 8,546 4,431 5.87 68.02 15,271 3,611 121.55 178.70 23.64 4.52
LGRD 33,674 36,632 29,913 12,960 17.18 81.66 35,833 15,983 97.82 119.79 44.60 20.01
Defence 1,672 1,490 229 23 0.03 15.38 1,832 143 122.93 799.19 7.83 0.18
POS 3,646 3,237 2,269 728 0.97 70.10 3,226 936 99.66 142.16 29.01 1.17
Edu 41,682 36,265 31,839 11,719 15.54 87.79 46,649 12,351 128.63 146.52 26.48 15.46
Health 12,500 13,865 7,947 2,929 3.88 57.31 15,558 2,972 112.21 195.78 19.10 3.72
SSW 6,649 5,668 4,810 2,848 3.78 84.87 7,089 3,065 125.07 147.37 43.24 3.84
HCS 5,193 5,809 4,884 2,247 2.98 84.07 4,543 2,471 78.20 93.02 54.39 3.09
RCRA 2,142 2,517 2,006 1,307 1.73 79.70 2,642 2,361 104.98 131.71 89.36 2.96
FE 26,640 23,684 22,755 8,784 11.65 96.08 27,367 8,470 115.55 120.26 30.95 10.61
AFL 11,868 12,841 10,856 5,112 6.78 84.55 13,225 6,925 102.99 121.82 52.36 8.67
IES 2,644 3,011 1,842 786 1.04 61.18 2,674 1,076 88.83 145.18 40.22 1.35
TC 54,238 50,442 41,593 21,559 28.58 82.46 61,170 19,502 121.27 147.07 31.88 24.42
Total 215,045 208,025 169,491 75,432 100.00 81.48 237,079 79,866 113.97 139.88 33.69 100.00

2.2 BROAD SECTOR WISE UTILIZATION PATTERN

Figure 5: Broad Sector-wise Share in Development Expenditure
Total development expenditure is further classified
under 5 broad categories. Status of actual expenditure
under these 5 categories till April, 2022 is presented in
Figure 5.

➢ From the graph it appears that up to April, 2022 the

maximum share of spending went to Social
Infrustructure (46.1 percent) followed by Physical
Infrustructure (35.0 percent).

2.3 MINISTRY WISE UTILIZATION PATTERN

Table displaying ministry-wise utilization of development budget has been annexed in the Appendix
(Appendix- 4).

Page 9 of 21
3.0 REVENUE COLLECTION 4
3.1 TOTAL REVENUE
Following table shows revenue collection position up to April, 2022:

Table 4: Revenue Collection Position

(In Crore Taka)
Fiscal Year 2020-21 Fiscal Year 2021-22
Budget Revised Actual Actual Actual Budget Actual Actual Actual FY22
FY22 FY22 FY22 (up to April) as
FY21 Budget FY21 (April) FY21 (April) (up to % of Budget
FY21 (up to April) April) FY22
Tax Revenue (a+b) 344,997 315,998 269,801 21,997 207,815 346,000 31,180 276,550 79.9
a. NBR 329,999 300,999 263,886 21,686 202,962 330,000 30,692 271,412 82.2
a.1 Income 103,944 95,949 87,344 5,118 63,852 104,951 7,567 75,218 71.7
a.2 VAT 125,162 115,217 103,358 9,343 79,791 127,745 13,346 113,075 88.5
a.3 Supplementary Duty 57,815 48,298 38,575 4,066 31,650 54,465 4,535 37,976 69.7
a.4 Import 37,807 37,154 31,592 3,011 24,952 37,907 4,996 41,496 109.5
a.5 Export duty 55 54 1 0 0 56 0 1 1.4
a.6 Excise 3,686 3,277 2,490 83 2,327 3,825 144 2,812 73.5
a.7 Other Taxes 1,530 1,050 527 64 389 1,050 105 835 79.5
b. Non-NBR 14,998 14,999 5,916 312 4,854 16,000 487 5,139 32.1
c. Non-tax Revenue 33,002 35,535 58,862 4,907 45,513 43,003 2,628 30,320 70.5
Total Revenue (a + b + c) 377,999 351,533 328,663 26,904 253,329 389,003 33,808 306,870 78.9
d. Tax-GDP Ratio
9.77 8.95 7.64 0.62 5.89 8.70 0.78 6.95 -
(base 2015-16)
e. Revenue-GDP ratio
10.71 9.96 9.31 0.76 7.18 9.78 0.85 7.72 -
(base 2015-16)

➢ Total revenue collection in FY21 was 9.31 percent of GDP and 93.48 percent of the revised budget
target.
➢ Up to April 2022, total revenue collection increased by 21.1 percent compared to the corresponding
period of the previous fiscal year (FY21) and achievement as to annual target is 78.9 percent.
➢ In FY22, total revenue is estimated to be 9.78 percent of GDP. This figure is about 10.66 percent
higherer than the revised budget estimate of FY21, and 18.36 percent higher than the actual revenue
collection in FY21.

4
Detailed information on revenue collection position and growth is included in the appendix (Appendix 5 & 6).

Page 10 of 21
 Figure 6: Sources of Revenue Collection
➢ Major share of the government revenue
comes from NBR sources (88.4 percent
up to April 2022).
➢ Growth rates of NBR and Non-NBR tax
revenue are 33.7 percent and 5.9 percent
respectively. On the other hand, non-tax
revenue collection grew by -33.4 percent
compared to the corresponding period of
the previous fiscal year (FY21).
➢ For tax and non-tax revenue, achievements
as to the annual target were 79.9 and 70.5
percent respectively.

3.2 NBR TAX REVENUE

Figure 7: Share Among NBR Taxes

➢ In FY21 actual tax revenue collection was 7.64 percent of GDP

➢ Tax revenue collection target for FY22 is 8.70 percent of GDP. This is 9.5 percent higher than the
revised budget of FY21 and 28.2 percent higher than the actual collection of the FY21.

➢ In FY22, up to April 2022, a major portion of the NBR tax comes from indirect taxes. Out of total
NBR tax, 41.7 percent was collected from VAT, 27.7 percent from Income Tax, 14.0 percent from
Supplementary Duty, 15.3 percent from Import Duty, and the rest from Excise, Export Duty, and other
Taxes.

Page 11 of 21
4.0 Budget Deficit5
The following table (table 5) shows budget deficit position.

Table 5: Budget Deficit

(In crore taka)
Year: 2020-21 Year: 2021-22 Accounts Accounts
Accounts 2020-21 2021-22
Description Accounts Accounts
Budget Revised 2020-21 Budget up to up to
April April April April
1 2 3 4 5 6 7 8 9

Revenues 378,002 351,534 26,904 328,665 389,003 33,839 253,330 307,099

Tax Revenue 344,999 315,999 21,997 269,803 346,001 31,208 207,816 276,758
Non-Tax Revenue 33,002 35,535 4,907 58,862 43,003 2,631 45,514 30,341
Foreign Grants 4,013 3,985 5 2,348 3,490 61 50 79
Revenue and Foreign
382,014 355,519 26,909 331,013 392,492 33,900 253,380 307,178
Grants
Non-Development
348,180 323,688 23,278 285,830 361,500 34,421 199,295 235,456
Expenditure
Net Outlay for Food
567 2,553 1,206 4,246 597 270 5,109 9,465
Account Operation
Loans & Advances (Net) 4,210 4,717 89 593 4,506 -176 564 -5,085
Development
215,043 208,025 13,109 169,491 237,078 14,028 75,432 79,866
Expenditure
Development Program
financed from Revenue 2,522 3,239 681 2,721 3,176 28 772 954
Budget
Non-ADP Project 4,722 4,610 0 4,108 5,990 468 1,977 1,624
Annual Development
205,145 197,643 12,238 160,495 225,324 13,363 71,268 76,143
Programme
Non-ADP FFW and
2,654 2,532 190 2,166 2,588 169 1,415 1,145
Transfer
Total Expenditure 567,999 538,983 37,682 460,160 603,680 48,542 280,400 319,702
Overall Balance
-185,985 -183,464 -10,773 -129,147 -211,188 -14,643 -27,020 -12,524
(Including Grants)
(In percent of GDP, base
-5.27 -5.20 -0.31 -3.66 -5.31 -0.37 -0.77 -0.31
2015-16)
Overall Balance
-189,997 -187,449 -10,778 -131,495 -214,678 -14,704 -27,070 -12,603
(Excluding Grants)
(In percent of GDP, base
-5.38 -5.31 -0.31 -3.72 -5.40 -0.37 -0.77 -0.32
2015-16)

➢ In FY21, actual budget deficit (excluding grants) as percentage of GDP was 3.72 percent. Including
grants it was 3.66 percent of GDP;
➢ Budget deficit (excluding grants) for FY22 is estimated to be 5.40 percent of GDP. Including grants the
deficit is expected to be 5.31 percent of GDP;
➢ For FY22, actual overall balance up to April, 2022 (excluding grants) witnesses a negative value which
was 0.32 percent of GDP.

5
Budget deficit is calculated using the guidelines of the IMF.

Page 12 of 21
5.0 Financing
Table 6 and Figure 8 present the sources of financing, the deficits and their shares as percentage of GDP.

Table 6: Financing Budget deficit

(In crore taka)
Year: 2020-21 Year:2021-22
Accounts Accounts
Accounts
Description Accounts Accounts FY21 up FY22 up to
Budget Revised 2020-21 Budget
April April to April April

1 2 3 4 5 6 7 8 9
1.0 Foreign Borrowing-
76,004 68,414 1,610 45,708 97,738 1,847 12,716 16,024
Net
1.1 Foreign
88,824 80,954 2,688 57,726 112,188 2,972 22,857 27,221
Borrowing
1.2 Amortization -12,820 -12,540 -1,078 -12,018 -14,450 -1,125 -10,141 -11,197
2.0 Domestic Borrowing 109,983 115,052 9,163 82,586 113,453 12,773 14,299 -3,557
2.1 Borrowing from
84,980 79,749 -411 32,673 76,452 4,809 17,562 34,798
Banking System (Net)
2.1.1 Long-Term
53,654 60,749 600 50,692 51,600 1,000 40,925 33,757
Debt (Net)
2.1.2 Short-Term
31,326 19,000 -1,011 -18,019 24,852 3,809 -23,362 1,041
Debt (Net)
2.2 Non-Bank
25,003 35,303 9,574 49,913 37,001 7,964 -3,263 -38,355
Borrowing (Net)
2.2.1 National
20,000 30,302 1,484 43,040 32,000 1,964 35,469 18,585
Savings Schemes (Net)
2.2.2 Others 5,003 5,001 8,090 6,873 5,001 6,000 -38,732 -56,940
Total - Financing: 185,987 183,466 10,773 128,294 211,191 14,620 27,016 12,467
(In percent of GDP)
5.27 5.20 0.31 3.63 5.31 0.37 0.77 0.31
(base: 2015-16):

Figure 8: Sources of Financing Deficit

For FY22, up to April, total financing is positive and overall balance is negative

Page 13 of 21
 APPENDICES

Appendix 1: Sector-Wise Resource Utilization Pattern of Operating Expenditure

(In crore taka)
Fiscal Year 2020-21 Fiscal Year 2021-22
Actual
Sectors Revised Actual Actual Actual
Budget Actual Budget FY22
Budget FY21 FY21 FY22
FY21 FY21 FY22 (up to
FY21 (April) (up to April) (April)
April)
General Public Services 100,665 82,779 2,114 37,288 48,037 97,443 9,152 50,551
LGRD 5,899 5,793 636 4,052 5,570 6,359 712 3,986
Defence 32,755 32,010 1,915 20,786 35,234 35,449 2,916 24,039
Public Order and safety 25,023 23,709 2,252 15,773 22,145 25,898 3,012 17,698
Education & technology 44,079 42,418 4,781 32,880 40,087 48,229 6,396 35,990
Health 16,747 17,607 1,274 9,533 13,700 17,172 1,727 9,465
Social Security and Welfare 24,950 23,890 2,405 9,335 22,127 27,232 3,406 13,645
Housing 1,744 1,617 135 803 1,535 1,803 164 898
Recreation, Culture and Religious Affairs 2,649 2,203 141 1,432 2,013 2,315 214 1,438
Fuel and Energy 119 93 15 66 85 117 19 97
Agriculture 18,113 16,885 2,505 8,734 14,903 18,686 873 11,862
Industrial & Economic Services 1,295 1,194 198 969 1,164 1,352 90 981
Transport and Communication 10,341 9,669 718 6,547 8,624 10,859 513 7,941
Interest 63,801 63,823 4,189 51,097 70,606 68,589 5,227 56,866
Total – Operating Revenue Expenditure 348,180 323,690 23,278 199,295 285,830 361,504 34,421 235,456

Appendix 2: Ministry Wise Operating Expenditure

(In crore taka)
Fiscal Year 2020-21 Fiscal Year 2021-22
Actual FY22
Ministries/Division Revised Actual Actual
Budget Actual FY21 Actual Budget Actual FY22 (up to April)
Budget FY21 FY22 (up
FY21 (up to April) FY21 FY22 (April) as % Budget
FY21 (April) to April)
FY22

Sub-total = GPS 100,665 82,779 2,114 37,288 48,037 97,443 9,152 50,551 51.9

Office of the President 27 26 2 15 19 29 3 17 56.2

Parliament 332 312 17 159 228 334 29 175 52.5

Prime Minister's Office 621 604 48 421 561 680 62 448 65.9

Cabinet Division 240 224 4 54 112 183 8 46 25.1

Election Commission 1,095 1,005 29 305 501 1,010 73 703 69.6

Ministry of Public Administration 2,774 2,634 135 1,267 1,784 2,994 251 1,656 55.3
Public Service Commission 78 69 7 40 51 79 11 53 67.5
Finance Division 90,544 73,380 1,462 31,123 40,123 87,027 8,520 44,769 51.4
Internal Resources Division 2,637 2,406 160 982 1,459 2,735 145 905 33.1

Financial Institutions Division 105 85 113 1,923 1,943 122 4 1,267 1,037.1

Economic Relations Division 293 275 56 239 267 326 5 240 73.7
Planning Division/2 90 80 5 55 69 92 7 55 59.6
Implementation, Monitoring and 56 30 3 17 28 51 6 19 37.4

Page 14 of 21
 Fiscal Year 2020-21 Fiscal Year 2021-22
Actual FY22
Ministries/Division Revised Actual Actual
Budget Actual FY21 Actual Budget Actual FY22 (up to April)
Budget FY21 FY22 (up
FY21 (up to April) FY21 FY22 (April) as % Budget
FY21 (April) to April)
FY22
Evaluation Division

Statistics and Informatics Division 259 205 15 121 161 252 26 141 56.0

Ministry of Foreign Affairs 1,514 1,444 58 569 731 1,526 3 57 3.7

Sub-total = LGRD 5,899 5,793 636 4,052 5,570 6,359 712 3,986 62.7

Local Government Division 4,881 4,818 453 3,276 4,335 5,322 674 3,195 60.0
Rural Development and Co-
648 605 180 741 869 652 35 760 116.7
operatives Division
Ministry of Chittagong Hill Tracts
371 371 3 35 366 386 3 31 8.0
Affairs
Sub-total = Defence 32,755 32,010 1,915 20,786 35,234 35,449 2,916 24,039 67.8
Ministry of Defence - Defence
31,274 30,558 1,840 19,763 33,648 33,616 2,809 22,858 68.0
Services
Ministry of Defence - Others
1,440 1,413 72 1,004 1,549 1,789 103 1,149 64.2
Services
Armed Forces Division 41 39 2 18 37 44 4 32 74.3

Sub-total=POS 25,023 23,709 2,252 15,773 22,145 25,898 3,012 17,698 68.3

Supreme Court 223 187 18 128 169 225 26 164 73.1

Law and Justice Division 1,363 1,313 101 827 1,029 1,464 169 925 63.2

Public Security Division 20,765 19,871 1,867 13,441 18,852 21,485 2,559 15,003 69.8
Legislative and Parliamentary
34 32 2 22 27 36 3 25 68.4
Affairs Division
Anti Corruption Commission 125 110 9 63 79 138 12 71 51.5

Security Services Division 2,513 2,196 255 1,293 1,989 2,550 243 1,509 59.2

Sub-total = Edu 44,079 42,418 4,781 32,880 40,087 48,229 6,396 35,990 74.6
Ministry of Primary and Mass
15,536 15,259 1,611 11,909 14,466 18,292 2,833 13,487 73.7
Education
Secondary and Higher Education
21,252 20,162 2,493 16,206 19,280 22,166 2,768 17,269 77.9
Division
Ministry of Science and
557 542 1 399 533 570 18 421 73.9
Technology
Information and Communication
366 363 19 156 295 358 17 220 61.4
Technology Division
Technical and Madrasah Education
6,368 6,092 657 4,211 5,514 6,843 761 4,593 67.1
Division
Sub-total = Health 16,747 17,607 1,274 9,533 13,700 17,172 1,727 9,465 55.1

Health Services Division 12,830 13,755 1,008 7,285 10,757 12,914 1,286 7,025 54.4
Medical Education and Family
3,917 3,852 267 2,248 2,943 4,259 441 2,440 57.3
Welfare Division
Sub-total = SSW 24,950 23,890 2,405 9,335 22,127 27,232 3,406 13,645 50.1

Ministry of Social Welfare 7,519 7,476 638 2,774 7,292 8,606 1,888 5,932 68.9
Ministry of Women and Children
3,183 3,228 152 758 3,156 3,333 268 1,017 30.5
Affairs
Ministry of Food 4,883 3,895 1 31 3,668 4,032 10 46 1.1
Ministry of Disaster Management
5,345 5,297 1,336 3,021 4,329 5,319 622 2,008 37.7
and Relief

Page 15 of 21
 Fiscal Year 2020-21 Fiscal Year 2021-22
Actual FY22
Ministries/Division Revised Actual Actual
Budget Actual FY21 Actual Budget Actual FY22 (up to April)
Budget FY21 FY22 (up
FY21 (up to April) FY21 FY22 (April) as % Budget
FY21 (April) to April)
FY22

Ministry of Liberation Affairs 4,020 3,994 278 2,751 3,682 5,941 618 4,642 78.1

Sub-total = HCS 1,744 1,617 135 803 1,535 1,803 164 898 49.8
Ministry of Housing and Public
1,744 1,617 135 803 1,535 1,803 164 898 49.8
Works
Sub-total = RCRA 2,649 2,203 141 1,432 2,013 2,315 214 1,438 62.1

Ministry of Information 777 745 57 533 720 810 86 584 72.2

Ministry of Cultural Affairs 358 339 21 218 308 367 39 230 62.7

Ministry of Religious Affairs 268 221 6 102 193 296 15 128 43.1

Ministry of Youth and Sports 1,245 897 56 578 792 842 75 496 58.9

Sub-total = FE 119 93 15 66 85 117 19 97 82.8

Energy and Mineral Resources
69 57 5 38 52 68 8 59 87.0
Division
Power Division 49 36 10 28 33 49 11 38 76.9

Sub-total = Agr 18,113 16,885 2,505 8,734 14,903 18,686 873 11,862 63.5

Ministry of Agriculture/3 12,893 11,813 2,080 5,705 10,607 13,167 456 8,436 64.1
Ministry of Fisheries and
1,581 1,547 98 730 962 1,649 127 770 46.7
Livestock
Ministry of Environment and
648 623 43 362 562 681 74 413 60.8
Forest
Ministry of Land 1,171 1,136 101 759 1,011 1,233 166 866 70.3
Ministry of Water Resources 1,820 1,765 182 1,178 1,760 1,956 51 1,377 70.4
Sub-total = IES 1,295 1,194 198 969 1,164 1,352 90 981 72.5
Ministry of Commerce 253 222 10 121 169 288 20 110 38.3
Ministry of Labour and
130 162 9 75 97 179 14 85 47.4
Employment
Ministry of Industries 381 331 147 449 475 358 5 501 140.0
Ministry of Expatriates' Welfare
325 288 23 198 251 320 30 161 50.5
and Overseas Employment
Ministry of Textiles and Jute 206 190 10 125 173 207 21 122 59.2
Sub-total = TC 10,341 9,669 718 6,547 8,624 10,859 513 7,941 73.1
Road Transport and Highways
4,616 4,357 292 2,758 3,938 4,900 405 2,436 49.7
Division
Ministry of Railways 3,835 3,508 325 2,389 2,904 3,984 1 4,129 103.6
Ministry of Shipping 734 717 5 514 674 783 11 524 66.9
Ministry of Civil Aviation and
55 45 1 34 44 49 8 33 66.7
Tourism
Posts and Telecommunications
1,096 1,038 95 850 1,062 1,135 87 816 71.9
Division
Bridges Division 6 4 0 2 3 7 0 3 37.6
Sub-total = Interest 63,801 63,823 4,189 51,097 70,606 68,589 5,227 56,866 82.9
Domestic 58,253 58,500 3,976 47,178 66,319 62,000 4,960 52,823 85.2
Foreign 5,548 5,323 213 3,919 4,287 6,589 267 4,042 61.4
Total OperatingRevenue
348,180 323,690 23,278 199,295 285,830 361,504 34,421 235,456 65.1
Expenditure

Page 16 of 21
 Appendix 3: Operating Expenditure by Economic Classification
(In Crore Taka)
Actual Actual
FY21 FY22 (up
Revised Actual Actual (up to to April)
Budget Actual Budget April) as % of
Description Budget FY21 (up FY22 (up
FY21 FY21 FY22 as % of Budget
FY21 to April) to April)
Budget FY22
FY21
1 2 3 4 5 6 7 8 9
Pay and Allowances 65,860 65,617 58,891 48,743 69,746 54,093 74.0 77.6
Pay of Officers 10,486 10,260 8,727 7,241 11,091 7,600 69.1 68.5
Pay of Establishment 24,756 24,650 23,051 18,962 25,751 21,567 76.6 83.8
Allowances 30,618 30,707 27,113 22,540 32,904 24,925 73.6 75.8
Goods and Services 34,744 34,120 30,518 18,906 36,162 20,099 54.4 55.6
Supplies and Services 25,502 25,196 21,714 13,691 26,121 14,679 53.7 56.2
Repairs Maintenance and
9,242 8,924 8,804 5,216 10,041 5,420 56.4 54.0
Rehabilitation
Interest Payments 63,799 63,823 70,606 51,097 68,589 56,866 80.1 82.9
Domestic 58,251 58,500 66,319 47,178 62,000 52,823 81.0 85.2
Foreign 5,548 5,323 4,287 3,919 6,589 4,042 70.6 61.4
Subsidies and Incentives and Current
142,751 136,521 105,878 64,539 149,236 94,608 45.2 63.4
Transfers
Subsidies 38,648 36,326 27,639 13,284 34,499 22,787 34.4 66.1
Grants in Aid 63,195 58,616 48,611 33,639 69,945 42,871 53.2 61.3
Pensions and Gratuities 27,637 27,585 18,711 15,793 28,209 17,963 57.1 63.7
Others 2,886 1,868 2,456 1,796 4,957 1,268 62.2 25.6
Block Allocations 4,536 2,467 0 0 5,109 0 0.0 0.0
Unexpected 3,000 1,822 0 0 2,500 0 0.0 0.0
Others 1,536 645 0 0 2,609 0 0.0 0.0
Total - Operating Recurrent
311,690 302,547 265,893 183,286 328,842 225,666 58.8 68.6
Expenditure (A)
Acquisition of Assets and Works (B) 20,799 18,482 19,709 8,074 21,468 9,628 38.8 44.8
Acquisition of Assets 19,405 17,420 18,850 7,597 20,310 9,140 39.2 45.0
Acquisition of Land 1,394 1,062 858 477 1,158 487 34.2 42.1
Total - Augmented Operating
332,489 321,029 285,602 191,359 350,310 235,293 57.6 67.2
Recurrent Expenditure (A+B):
Investments in Shares and Equities
15,648 2,614 228 216 11,148 163 1.4 1.5
(C)
Share Capital 15,648 2,614 0 216 11,148 163 1.4 1.5
Foreign Financial Assests (F) 45 45 0 0 45 0 0.0 0.0
Total - Operating Capital
36,492 21,141 19,937 8,290 32,661 9,790 22.7 30.0
Expenditure (B+C+F)
Total -Operating Expenditure
(Excluding Loan &Advances
348,182 323,688 285,830 191,575 361,503 235,456 55.0 65.1
Domestic & Foreign Debt Food
Operation) (A+B+C+F) :

Page 17 of 21
 Appendix 4: Development expenditure: Ministry-wise expenditure pattern
(In crore Taka)
Fiscal Year 2020-21 Fiscal Year 2021-22

Actual Actual Actual

Ministry/Divisions Revised
Actual FY21 FY21 Actual FY21 FY22
Budget Budget Actual
(April) (up to Budget Actual FY22 FY22 (up to April) as % (up to April)
FY21 FY21 FY21
April) FY22 (April) (up to of Revised Budget as % Budget
April) FY21 FY22
Sub-total = GPS 12,495.85 12,563.95 115.32 4,431.16 8,545.85 15,271.23 888.01 3,610.55 35.27 23.64

Parliament 0.83 0.78 0.00 0.00 0.46 0.75 0.00 0.00 0.00 0.00

Prime Minister's Office 3,217.18 3,716.94 66.20 1,574.67 2,653.57 3,227.03 297.44 1,063.34 42.36 32.95

Cabinet Division 18.56 43.74 0.00 0.25 0.65 55.12 0.03 0.26 0.57 0.47

Election Commission 621.57 789.99 4.48 397.48 589.85 718.28 13.05 395.16 50.31 55.01
Ministry of Public 518.29 346.90 15.22 157.83 291.59 782.39 30.69 217.59 45.50 27.81
Administration
Public Service Commission 26.73 27.95 7.86 8.86 16.94 36.16 1.64 2.47 31.71 6.83

Finance Division 3,810.77 2,859.84 4.74 1,093.65 1,824.01 4,762.90 291.64 399.81 38.24 8.39
Internal Resources Division
456.40 289.56 2.26 14.22 137.83 387.91 21.10 81.58 4.91 21.03
(IRD)
Financial Institutions Division 2,274.29 2,499.17 0.00 1,082.69 2,592.27 2,437.34 205.44 1,323.84 43.32 54.31

Economic Relations Division 57.48 51.90 4.48 11.41 37.82 66.42 2.60 14.65 21.99 22.06

Planning Division/2 1,157.90 1,411.33 2.48 37.66 105.83 1,040.67 2.22 34.37 2.67 3.30
Implementation Monitoring 92.57 124.83 0.00 1.56 121.01 205.85 2.91 8.81 1.25 4.28
and Evaluation Division
Statistics and Informatics
124.46 321.69 7.59 39.72 151.58 1,421.23 6.63 39.80 12.35 2.80
Division
Ministry of Foreign Affairs 118.82 79.32 0.00 11.16 22.44 129.18 12.61 28.88 14.06 22.35

Sub-total = LGRD 33,674.49 36,632.16 3,063.94 12,959.55 29,913.39 35,833.43 3,138.62 15,982.95 35.38 44.60

Local Government Division 31,222.32 34,175.94 2,873.25 11,927.03 27,875.51 33,897.77 3,082.00 15,016.97 34.90 44.30
Rural Development and Co- 1,587.72 1,631.90 168.72 728.57 1,395.06 1,139.33 21.69 465.22 44.65 40.83
operatives Division
Ministry of Chittagong Hill 864.45 824.32 21.97 303.95 642.81 796.33 34.92 500.76 36.87 62.88
Tracts Affairs
Sub-total = Defence 1,672.47 1,489.94 14.49 22.61 229.18 1,831.54 48.90 143.34 1.52 7.83
Ministry of Defence - 1,672.47 1,489.94 14.49 22.61 229.18 1,831.54 48.90 143.34 1.52 7.83
Defence Services
Sub-total=POS 3,646.13 3,237.19 111.88 728.27 2,269.30 3,226.13 256.11 936.05 22.50 29.01

Law and Justice Division 375.67 403.22 10.82 86.97 202.89 349.39 13.43 98.19 21.57 28.10

Public Security Division 1,895.23 1,790.51 77.39 331.94 1,298.43 1,597.08 197.94 644.20 18.54 40.34
Legislative and Parliamentary
5.71 6.24 0.46 3.28 4.61 0.60 0.00 0.55 52.63 91.43
Affairs Division
Anti Corruption Commission 24.56 11.21 2.67 4.20 8.17 21.15 0.01 1.35 37.43 6.38

Security Services Division 1,344.96 1,026.01 20.55 301.88 755.21 1,257.91 44.73 191.76 29.42 15.24

Sub-total = Edu 41,682.34 36,265.33 1,889.58 11,719.20 31,838.90 46,648.79 1,583.76 12,351.17 32.32 26.48
Ministry of Primary and Mass 9,403.55 10,685.81 482.64 3,437.20 8,746.42 8,022.49 519.46 3,553.19 32.17 44.29
Education
Secondary and Higher 11,865.23 12,522.88 1,176.61 4,883.52 10,334.20 14,319.51 484.88 4,695.74 39.00 32.79
Education Division
Ministry of Science and
17,388.94 10,903.69 68.68 2,270.42 11,053.68 20,633.86 79.20 2,121.46 20.82 10.28
Technology
Information and
Communication Technology 1,048.63 667.70 27.53 402.96 564.05 1,362.47 247.74 907.74 60.35 66.62
Division
Technical and Madrasah
1,975.99 1,485.25 134.12 725.10 1,140.55 2,310.46 252.47 1,073.03 48.82 46.44
Education Division

Page 18 of 21
 Fiscal Year 2020-21 Fiscal Year 2021-22

Actual Actual Actual

Ministry/Divisions Revised
Actual FY21 FY21 Actual FY21 FY22
Budget Budget Actual
(April) (up to Budget Actual FY22 FY22 (up to April) as % (up to April)
FY21 FY21 FY21
April) FY22 (April) (up to of Revised Budget as % Budget
April) FY21 FY22
Sub-total = Health 12,499.58 13,865.19 418.51 2,928.61 7,946.80 15,558.22 553.06 2,971.64 21.12 19.10

Health Services Division 10,053.86 11,979.34 287.08 2,219.15 6,427.78 13,000.19 410.29 2,380.25 18.52 18.31
Medical Education and 2,445.72 1,885.85 131.44 709.45 1,519.02 2,558.03 142.77 591.39 37.62 23.12
Family Welfare Division
Sub-total = SSW 6,648.67 5,668.18 419.46 2,847.59 4,810.38 7,088.92 636.94 3,065.36 50.24 43.24

Ministry of Social Welfare 402.01 444.91 35.99 136.97 301.11 519.12 42.15 150.85 30.79 29.06
Ministry of Women and 676.29 556.92 14.60 181.04 433.00 857.46 83.16 394.56 32.51 46.01
Children Affairs
Ministry of Food 595.00 405.76 16.53 116.47 226.01 679.38 19.71 278.07 28.70 40.93
Ministry of Disaster 4,490.37 4,016.28 333.47 2,324.91 3,658.50 4,631.37 363.41 1,980.21 57.89 42.76
Management and Relief
Ministry of Liberation Affairs 485.00 244.31 18.87 88.20 191.76 401.59 128.51 261.67 36.10 65.16

Sub-total = HCS 5,193.22 5,808.72 520.81 2,247.00 4,883.62 4,542.69 375.02 2,470.79 38.68 54.39
Ministry of Housing and
5,193.22 5,808.72 520.81 2,247.00 4,883.62 4,542.69 375.02 2,470.79 38.68 54.39
Public Works
Sub-total = RCRA 2,141.70 2,517.13 44.47 1,306.86 2,006.27 2,642.41 694.57 2,361.31 51.92 89.36

Ministry of Information 262.56 248.25 1.69 48.18 93.90 198.57 19.13 90.28 19.41 45.46

Ministry of Cultural Affairs 220.86 182.19 4.97 82.16 160.22 220.38 19.50 101.28 45.09 45.96

Ministry of Religious Affairs 1,424.99 1,856.90 25.97 1,087.93 1,577.17 1,943.57 586.32 2,010.67 58.59 103.45

Ministry of Youth and Sports 233.29 229.79 11.85 88.60 174.98 279.89 69.62 159.08 38.56 56.84

Sub-total = FE 26,639.55 23,683.96 1,832.19 8,784.08 22,755.44 27,366.68 1,314.61 8,470.12 37.09 30.95
Energy and Mineral 1,835.62 1,748.79 0.00 477.43 1,405.27 2,017.92 0.00 105.96 27.30 5.25
Resources Division
Power Division 24,803.93 21,935.17 1,832.19 8,306.66 21,350.17 25,348.76 1,314.61 8,364.16 37.87 33.00

Sub-total = Agr 11,868.17 12,840.63 720.11 5,111.79 10,856.39 13,224.74 1,308.05 6,925.01 39.81 52.36

Ministry of Agriculture/3 2,543.98 2,397.18 170.01 1,129.56 2,318.97 3,029.64 263.09 1,515.34 47.12 50.02
Ministry of Fisheries and 1,611.80 1,977.83 97.82 355.64 1,745.41 1,787.80 111.60 497.39 17.98 27.82
Livestock
Ministry of Environment and
598.74 413.56 22.13 114.69 338.95 541.68 22.70 105.95 27.73 19.56
Forest
Ministry of Land 844.23 687.21 24.47 174.32 395.56 994.70 38.87 245.11 25.37 24.64

Ministry of Water Resources 6,269.42 7,364.85 405.70 3,337.59 6,057.51 6,870.92 871.79 4,561.22 45.32 66.38

Sub-total = IES 2,644.13 3,010.59 58.80 786.41 1,841.99 2,674.21 245.26 1,075.51 26.12 40.22

Ministry of Commerce 365.41 203.89 0.56 41.20 155.14 395.46 1.51 6.42 20.20 1.62
Ministry of Labour and
220.42 185.92 3.62 42.21 74.89 185.73 29.91 52.93 22.70 28.50
Employment
Ministry of Industries 1,233.58 1,748.36 29.09 520.12 1,048.88 1,226.47 141.63 723.48 29.75 58.99
Ministry of Expatriates'
Welfare and Overseas 316.40 350.40 13.78 102.73 283.54 382.05 22.55 121.28 29.32 31.74
Employment
Ministry of Textiles and Jute 508.32 522.02 11.76 80.16 279.54 484.50 49.66 171.40 15.36 35.38

Sub-total = GPS 54,238.32 50,441.56 3,899.71 21,558.94 41,593.21 61,169.57 2,985.28 19,502.43 42.74 31.88
Road Transport and
24,825.41 25,761.42 2,677.33 11,018.17 22,382.93 28,041.67 2,235.16 11,224.82 42.77 40.03
Highways Division
Ministry of Railways 12,491.30 11,988.35 494.38 4,696.94 9,062.62 13,558.14 0.00 1,790.32 39.18 13.20
Ministry of Shipping 3,265.15 3,959.64 722.92 2,076.25 3,225.35 4,354.05 303.86 1,732.42 52.44 39.79
Ministry of Civil Aviation
3,633.24 2,938.83 0.00 494.25 2,711.32 3,982.88 0.00 1,021.08 16.82 25.64
and Tourism

Page 19 of 21
 Fiscal Year 2020-21 Fiscal Year 2021-22

Actual Actual Actual

Ministry/Divisions Revised
Actual FY21 FY21 Actual FY21 FY22
Budget Budget Actual
(April) (up to Budget Actual FY22 FY22 (up to April) as % (up to April)
FY21 FY21 FY21
April) FY22 (April) (up to of Revised Budget as % Budget
April) FY21 FY22
Posts and 2,050.39 1,189.95 5.07 174.42 270.95 1,420.09 1.05 231.91 14.66 16.33
Telecommunications Division
Bridges Division 7,972.83 4,603.37 0.00 3,098.90 3,940.04 9,812.74 445.22 3,501.87 67.32 35.69
Total Development Revenue 215,044.62 208,024.54 13,109.28 75,432.07 169,490.71 237,078.57 14,028.19 79,866.23 36.26 33.69
Expenditure

Appendix 5: Revenue Collection

(in crore taka)
Fiscal Year 2020-21 Fiscal Year 2021-22
Actual
Revised Actual Actual Actual
Actual Budget FY21 Actual Budget
Budget FY21 FY22 FY22
FY20 FY21 (up to FY21 FY22
FY21 (April) (April) (up to April)
April)
Tax Revenue (a+b) 221,981.4 344,997.3 315,998.2 21,997.1 207,815.5 269,801.3 345,999.9 31,179.8 276,550.3

a. NBR 216,037.4 329,999.0 300,999.1 21,685.6 202,961.5 263,885.5 329,999.6 30,692.4 271,411.5

a.1 Income 75,420.1 103,944.1 95,949.0 5,118.4 63,852.5 87,343.8 104,951.0 7,566.6 75,217.6

a.2 VAT 81,048.6 125,162.1 115,217.0 9,343.5 79,791.0 103,358.0 127,745.1 13,345.6 113,075.0

a.3 Supplementary 32,530.0 57,814.5 48,298.0 4,065.6 31,650.0 38,574.6 54,465.3 4,535.5 37,975.5

a.4 Import 23,720.9 37,807.2 37,154.1 3,011.3 24,951.7 31,591.7 37,907.2 4,995.9 41,495.9

a.4 Export 77.4 55.5 54.0 0.0 0.0 0.6 56.0 0.0 0.8

a.5 Excise 2,297.0 3,685.7 3,277.0 82.9 2,326.9 2,490.3 3,825.0 143.9 2,811.9

a.6 Other Taxes 943.4 1,529.9 1,050.0 63.9 389.4 526.6 1,050.0 104.9 834.8

b. Non-NBR 5,944.0 14,998.3 14,999.1 311.5 4,853.9 5,915.7 16,000.4 487.4 5,138.7

b.1 Narcotics & Liquor 73.6 118.7 125.5 4.2 60.7 78.9 137.6 6.7 71.1

b.2 Vehicles 1,568.5 797.5 797.5 58.4 1,234.5 1,504.2 800.0 129.0 1,326.6

b.3 Land Revenue 666.6 1,668.2 1,662.2 51.6 701.4 917.0 1,882.2 69.7 641.8

b.4 Stamp Duty 3,012.1 11,851.0 11,851.0 150.6 2,413.7 2,906.6 12,617.1 239.6 2,746.9

b.5 Surcharge 623.1 562.9 562.8 46.7 443.6 509.1 563.4 42.4 352.3

c. Non-tax Revenue 43,933.9 33,002.1 35,534.8 4,906.9 45,513.5 58,861.6 43,003.5 2,628.3 30,319.9

c.1 Dividend and Profit 3,471.8 1,747.7 1,688.5 49.3 1,324.0 1,909.4 2,063.3 37.8 4,331.0

c.2 Interest 1,913.2 8,717.3 12,692.7 141.7 7,522.4 8,072.3 15,587.6 32.8 1,502.7
c.3 Administrative Fees and
2,377.6 6,513.2 6,465.6 89.6 1,715.3 2,038.8 7,210.2 156.2 1,895.7
Charges
c.4 Fines, Penalties and 603.3 494.8 421.9 66.8 721.9 893.9 461.8 131.1 1,026.0
Forfeiture
c.5 Receipts for Services 4,322.0 4,965.5 4,937.6 221.5 2,727.9 3,267.3 5,456.1 426.4 3,637.7
Rendered
c.6 Rents, Leases and
496.7 576.2 448.9 182.4 583.9 743.2 459.3 172.7 636.1
Recoveries
c.7 Tolls and Levies 680.0 810.1 809.5 58.0 649.5 791.7 1,004.0 75.0 701.5

c.8 Non-Commercial Sales 1,794.2 2,796.5 2,378.0 146.7 1,652.3 1,873.7 3,319.8 154.5 3,088.8
c.9 Other Non-Tax Revenue 28,089.5 6,037.9 5,481.9 3,897.5 28,467.2 39,025.3 7,112.3 1,433.2 13,413.6
and Receipts
c. 10 Capital Revenue 185.6 342.8 210.2 53.4 149.1 245.9 329.0 8.6 86.7

Total Revenue (a+b+c) 265,915.3 377,999.4 351,532.9 26,904.0 253,328.9 328,662.8 389,003.4 33,808.1 306,870.1
d. Tax-GDP Ratio 7.00 9.77 8.95 0.62 5.89 7.64 8.70 0.78 6.95
(base 2015-16)
e.Revenue-GDP ratio 8.39 10.71 9.96 0.76 7.18 9.31 9.78 0.85 7.72
(base 2015-16)
Page 20 of 21
 Appendix 6: Revenue Receipts (Growth Scenario)
Share in (Actual
(Revised (Budget FY22/ (Actual FY22 up
Total FY22 up to
Budget (Budget FY22/Actual Revised to April/Actual
Revenue April/
FY21/Budget FY21)*100 Budget FY21 up to
Actual Budget
FY21)*100 FY21)*100 April)*100
FY21 FY22)*100
1 2 3 4 5 6 7
Tax Revenue (a+b) 91.6 128.2 109.5 82.1 133.1 79.9
a. NBR 91.2 125.1 109.6 80.3 133.7 82.2
a.1 Income 92.3 120.2 109.4 26.6 117.8 71.7
a.2 VAT 92.1 123.6 110.9 31.4 141.7 88.5
a.3 Supplementary 83.5 141.2 112.8 11.7 120.0 69.7
a.4 Import 98.3 120.0 102.0 9.6 166.3 109.5
a.4 Export 97.4 9507.6 103.7 0.0 2092.6 1.4
a.5 Excise 88.9 153.6 116.7 0.8 120.8 73.5
a.6 Other Taxes 68.6 199.4 100.0 0.2 214.4 79.5
b. Non-NBR 100.0 270.5 106.7 1.8 105.9 32.1
b.1 Narcotics & Liquor 105.7 174.5 109.6 0.0 117.1 51.7
b.2 Vehicles 100.0 53.2 100.3 0.5 107.5 165.8
b.3 Land Revenue 99.6 205.3 113.2 0.3 91.5 34.1
b.4 Stamp Duty 100.0 434.1 106.5 0.9 113.8 21.8
b.5 Surcharge 100.0 110.7 100.1 0.2 79.4 62.5
c. Non-tax Revenue 107.7 73.1 121.0 17.9 66.6 70.5
c.1 Dividend and Profit 96.6 108.1 122.2 0.6 327.1 209.9
c.2 Interest 145.6 193.1 122.8 2.5 20.0 9.6
c.3 Administrative Fees and Charges 99.3 353.7 111.5 0.6 110.5 26.3
c.4 Fines Penalties and Forfeiture 85.3 51.7 109.5 0.3 142.1 222.2
c.5 Receipts for Services Rendered 99.4 167.0 110.5 1.0 133.3 66.7
c.6 Rents Leases and Recoveries 77.9 61.8 102.3 0.2 109.0 138.5
c.7 Tolls and Levies 99.9 126.8 124.0 0.2 108.0 69.9
c.8 Non-Commercial Sales 85.0 177.2 139.6 0.6 186.9 93.0
c.9 Other Non-Tax Revenue and
90.8 18.2 129.7 11.9 47.1 188.6
Receipts
c.10 Capital Revenue 61.3 133.8 156.5 0.1 58.2 26.4
Total Revenue (a+b+c) 93.0 118.4 110.7 100.0 121.1 78.9

Notes: For Suggestions:

Income= Tax on Income/property/profit/wealth mazumderk@yahoo.com
Import= Import & export duty
Sup= Supplementary duty shaheena.dilruba@gmail.com
Ex= Excise taxes
NL= Narcotics & Liquor
DP= Dividend & profit
PO&R= Post office & Railway
IFT= Interest/Fees/Tolls & Other receipts

Page 21 of 21