バングラデシュ 概要表（英文）

3rd Floor, Bay's Galleria, 57 Gulshan Avenue（CWS-A19）
Gulshan-1, Dhaka-1212, Bangladesh
Tel：+880-2-989 1897
Fax：+880-2-989 1689
E-mail：ngodesk.jicabd@gmail.com
<Person in charge> Mr. Atsushi Ojima
Mr. Hiroki Watanabe Greetings from Coordinator
Language： Japanese, English, Bangla
NGO Hand Book (Only English):

The Bureau will be responsible for maintaining communication with concerned Ministries/Agencies on the above subjects and obtaining their views when required. Ministers/divisions of the Government and their subordinate offices will consult the Bureau prior to entering into any agreement/Memorandum of Understanding (MOU) with foreign and foreign assisted Bangladeshi NGOs.

For approval of NGO projects, implementation of progrmmes and their monitoring, the following principles will be adhered to :

• Evidence of proper implementation of NGO programmes within the bounds of relevant laws and policies of the government.
• A project of the Government's national development plan or any component thereof may be implemented through an NGO. The Government maintains that the NGOs will carry forwarded its goals for national development and act as a complementary force to Government efforts.
• The responsibility of registration and renewal of registration of foreign and foreign assisted NGOs will lie with the Bureau as per provision of the Foreign Donations (Voluntary Activities) Regulation Ordinance, 2016 . Before registration of such organizations, clearance of Ministry of Home Affairs shall be obtained. In case of renewal of registration, past performance of the organization will be taken into consideration.
• All NGOs will keep their programmes within the confines of the projects approved by the Government. Project proposals will have to be submitted to the Bureau for approval. The Bureau will approve the projects within 21 (Twenty one) working days of their receipt, after obtaining opinions of the concerned Ministry/Division.
• The concerned Ministry/Division, on receipt of an NGO's project proposal through the Bureau, will have it examined by its planning cell or through any other means and communicate its opinions to the Bureau. Objections on any point of the project proposal, suggested modifications or extensions should be described in detail. Concerned Ministry/Division will monitor implementation of approved projects through their subordinate Departments/Directorates/Offices, and if any project activity crosses the limits of approved project design or appears to be detrimental to national interest, it will be brought to the notice of the Bureau.
• The Divisional Commissioners will monitor and coordinate the programmes of NGOs working within their Divisions. On behalf of the Divisional Commissioner, an additional Divisional Commissioner will discharge this responsibility.
• Deputy Commissioners will monitor the programmes of NGOs in their respective districts on behalf of the Bureau. At the district level, they will review the activities of NGOs in the district in monthly coordination meetings.
• The banks maintaining accounts of NGOs for funds from abroad (in both foreign currency and Bangladeshi taka) will, every 6 (six) month, submit a statement on foreign funds to the Bangladesh bank and the Director General, NGO Affairs Bureau.
• The Bangladesh Bank will submit statement on foreign funds received through NGOs to the Director General of NGO Affairs Bureau and the Economic Relations Division every six months.
• No Bank shall deliver any foreign fund to the concerned NGOs without the Bureau's letter of approval for releasing the fund.
• If any complaint against an NGO in respect of misappropriation of funds, wasteful expenditure and unauthorized activity is proved, necessary actions will be taken.
• All expenditure exceeding taka 10,000 (ten thousand) will be payable by bank cheques. However, payment of salary and allowances to officers and employees of NGOs shall have to be made through bank accounts.

Application procedure
1) Duly filled up FD-1 form. (9 sets)
2) A list of the members of the Executive Committee followed by the proforma in the form FD-8. (6 sets) {EC members information template: Annexure: 01}
3) The passport sized photographs and attested National ID card. (6 sets)
4) The Attested Registration certificate of Primary Registration Authority¹ and attested list of the approved Executive Committee. (6 sets).
5) Attested Constitution, approved by the primary registration authority. (6 sets).
6) Activities report of the organization. (6 sets)
7) Plan of Operations (Modes of Operandi and Organogram signed by the Secretary). (6 sets).
8) The minutes the general meeting regarding the formation of the Executive Committee (EC), with the signatures of all general/ EC members). (6 sets)
9) The main Treasury Challan copy of the Registration fee BDT 50,000/- submitted to the bank at the following code: 1-0323-0000-1836. (3 sets).
10) Sources of fund(letter(s) / commitment from prospective donor(s) (copies)) (FD-1 form)
11) The General Members list with: parents’ names, spouse names, address and National ID Number and signatures. (6 sets)
12) The main Treasury Challan of the payment of the 15% VAT against the registration fee to the bank at the following code: 1-1133-0035-0311. (3 sets)
13) The duly filled up Enquiry Form-1 (For Individual) and Enquiry form-2 for proprietorship/partnership/limited or any other Company). (2 sets)

FD-1 form Annexure-1 (PDF/1.66MB)

¹ Primary Registration Authority: Department Social Welfare Services / Joint Stock registration / Department of Woman and child Affairs.

FD-1 form Annexure-1 (PDF/1.66MB)

A list of following supporting documents/papers is required:
1) Duly filled up FD-8 form. (2 sets)
2) A list of the members of the Executive Committee followed by the proforma in the form FD-8. (2 sets) {EC members information template: Annexure: 01}
3) Passport sized photographs & National ID card attested by the gazette govt officials. (2 sets)
4) Attested Constitution, approved by the primary registration authority, otherwise approved by the Executive committee. (2 sets).
5) The main Treasury Challan copy of the Registration renewal fee BDT 30,000/-² submitted to the bank at the following code: 1-0323-0000-1836. (3 sets) and the main Treasury Challan of the payment of the 15% VAT against the registration fee to the bank at the following code: 1-1133-0035-0311. (3 sets).
6) For the registration/renewal/Name change/Constitution amendment, took place after 2010-2011, additional 15% VAT at the following code: 1-1133-0010-0311. (3 sets).
7) The minutes the general meeting regarding the formation of the Executive Committee (EC), with the signatures of all general/ EC members). (2 sets)
8) A declaration that the Constitution has not been changed (signed by the General Secretary and the Chairperson of the Executive Committee).
9) If the Constitution has changed, then additional BDT 13,000 need to be paid at the following code: 1-0323-0000-1836. (3 sets)
10) If the organization has Micro-Credit activities, then the “MRA”³ Certificate need to be submitted. If the organization has no Micro-Credit activities, then a declaration on that need to be submitted. (2 sets)
11) Audit Report and Activities report of last five years activities implemented under the foreign donation (as per the NGOAB format). (2 sets)
12) The last NGOAB registration (renewed) certificate. (2 sets).
13) Name and designation of the “Focal Point” under the Right to Information Act 2009. (2 sets).
14) The Attested Registration certificate and approved Executive Committee list if registered under the Social welfare Directorate / Joint Stock Company. (2 sets).
15) Description of activities of last five (5) years implemented under the foreign donations. (2 sets) {As per the following table}

² For international NGOs, Bangladeshi Taka equivalent to USD 6000.
³ MRA: Micro-Credit Regulatory Authority.

For the implementation of rehabilitation project, the NGO has to submit the FD-6 template and necessary annexures to the NGOAB. At the first step the NGOAB reviews the submitted project documents, and ask the applicant (NGO) to revise/amend if necessary. After that, the NGOAB sends that project documents to relevant ministries for their opinion. The concerned ministries invite the NGOs for a “presentation” about the project. Based on that presentation, the ministry either recommend for approval, or amendment or approval with some modification. If the project is not seeming viable or relevant to the vision of the government, or if the concerned Ministry has any objection about the project or recommends modification of the project, the arguments in favor of such objections or modifications will have to be communicated to the Bureau in detail. As per the Citizen Charter, this entire process supposed to take 21 days. In case the NGO Affairs Bureau considers the project proposal unnecessary, it will reject it in 15 days. However, in reality the process takes more than 2 months in some instances.

Documents required for FD-6 Project Approval:

a) FD6 Bangla version (06 Set)
b) FD2 Bangla version (01 Set)
c) Copy of the Letter of Intent from Donor. (01 Set)
d) Need Assessment report, conducted while preparing the project proposal.
e) Recommendations from Union council members or UNO/local government officials.
f) FD6 English version (01 Set): Optional, if the NGO feels necessary.

FD-6 Project Approval Process:

Application Procedure

- Foreign NGOs will have to submit FD-2 form (Annexure-4) in triplicate for receiving foreign assistance for the first year at the time of submission of Project Proposal.
FD-2 form Annexure 4 (PDF/108KB)

- Statement on foreign donations received and spent in the previous year will have to be submitted at the same time in FD-3 form (Annexure 5) form in triplicate.
FD-3 form Annexure 5 (PDF/131KB)

- To utilize the access Taka gained due to fluctuations in foreign currency exchange rates and interest increment in bank account NGOs have to submit project proposal in FD-6 form in triplicate.
FD-6 form (PDF/210KB)

- Note:If the maintenance and operational costs of established or on going concerns such as, educational institutions, prayer houses, hospitals, charitable dispensaries, missions, etc. are to be met from foreign donations, the NGOs will have to apply to the Bureau in FD-8 form (annexure 6) form with 9 (nine) copies together with relevant papers.
FD-8 form Annexure 6 (PDF/111KB)

Maintenance of Accounts of Foreign Donations

• NGOs receiving foreign donations will channel the account through a single specified account in a scheduled bank.
• Bangladesh Bank will send half-yearly returns (statement) of such foreign exchange receipts of NGOs to NGO Affairs Bureau and Economic Relations Division in the months of July and January each year.
• The vouchers of expenditures will be preserved for five years in the central office of the NGO. Field level offices will preserve copies of the vouchers of their expenditure for five years.
• NGOs must maintain their books of accounts on foreign donations in the following manner:

(1) If foreign assistance received in kind then in
FD-5 form Annexure 11 (PDF/92KB)

AND
(2) Through cash book and ledger book under Double Entry System in case of foreign monetary assistance.

• The accounts will be maintained on a half yearly basis, starting from 1st July to 31st December and the other from 1st January to 30th June.

Appointment of Foreign Specialists/Consultants/Officials:

- For appointment or extension of the tenure of appointment of expatriates in approved projects, Foreign NGOs need to apply in FD-9 Annexure 7 form to the Bureau.
FD-9 form Annexure-7 (PDF/94KB)

Receipt and Utilization of Foreign Contribution

- Prior approval must be obtained from the Bureau/concerned Ministry in cases of both receipt and delivery of foreign contribution. If the contribution relates to voluntary activities, application should be addressed to Director General, NGO Affairs Bureau. No enquiry by the Minister of Home Affairs will be required if the recipient NGO is registered with NGO Affairs Bureau.

- Recipient NGOs need to apply in FC-1 form (Annexure-8) in five copies
FC-1 Annexure 8 (PDF/109KB)

- Donor need to apply in FC-2 form (Annexure 9) in five copies
FC-2 form Annexure 9 (PDF/43KB)

FORM FD-4 Annexure 10 (PDF/135KB)

Maintenance of Accounts of Foreign Donations and Audit:
a) Voluntary agencies receiving foreign donations will channel the account through a single specified account in a scheduled bank. For individual FD-6 project, individual bank account needs to be opened and the fund needed to be transferred to that account.
b) The vouchers of expenditures will be preserved for five years in the central office of the NGO. Field level offices will preserve copies of the vouchers for five years.
c) Voluntary agencies/ individuals will maintain their Books of Accounts on foreign donations as per the international standard of “Cash or Accrual” in an electronic or manual system. The annual report must be prepared accordingly.
d) By two months of the end of the project (fD-6/FD-7/FC-1), the organization will conduct the audit by the enlisted and certified Chartered Accountant Firm, and submit to the Director General of NGOAB. The NGOAB will update the CA firm list every two years. The concerned NGO will bear the Audit expenses from the project.
e) The NGOs will ensure audit of accounts within two months of termination of the financial year. The organizations will submit to the Bureau 3 copies of the audit report. This will contain detailed information as to whether project expenses have been made in accordance with the conditional ties approved by the Bureau. The auditor will furnish a certificate in FD-4 with his report.
f) No Bank shall debit such account of foreign donation to the benefit of any individual or NGO without the Approval of the releasing of fund issued by the bureau
g) The Bangladesh Bank shall send to the Bureau and the Economic Relations Division half yearly statement of accounts of foreign exchange received by every individual or NGO in the months of July and January in every year;
h) The Bangladesh Bank shall send to the Bureau and the Economic Relations Division statement of accounts of foreign exchange received by any individual or NGO registered under this Act, in accordance with their requirements; Explanation: For the purpose of this section Bangladesh Bank shall mean the Bangladesh Bank established under Article 3 of the Bangladesh Bank Order 1972 (President’s Order No 127 of 1972)

Annual Report:

a) At the end of each Financial Year each NGO and individual, in the prescribed manner, shall submit before the Director General, an annual statement containing activities performed in the said Financial Year; The report must be submitted by 2 months of the end of the project.
b) The Director General, if required, can call for any explanation of any of the information provided in the annual report submitted by the NGO or individual, and such NGO and individual shall be bound to supply the same to the Director General by 15 working days.
c) Unless any individual or NGO is exempted by a written order of the Government, each individual or NGO undertaking and conducting voluntary activities fully or partially funded by foreign donation, shall submit to the Director General, a Declaration within the time frame and in the manner prescribed by him and such Declaration shall contain the amount received as foreign donation, its source and utilization.

Regarding the project implemented as the partner of United Nations:

The NGO registered under NGOAB must inform the NGOAB while implementing any project under United Nations.