Legislation: Bangladesh accessed the United Nations Convention against Corruption in February 2007. The Code of Criminal Procedure 1898, the Prevention of Corruption Act 1947, the Penal Code 1860, and the Money Laundering Prevention Act 2002 criminalise attempted corruption, extortion, active and passive bribery, bribery of foreign public officials, money laundering, and using public resources or confidential state information for private gain. Business-to-business corruption is not covered by Bangladesh's current legislative anti-corruption framework. In April 2008, the definition of money laundering as given by the 2002 act was modified by the enactment of the Money Laundering Prevention Ordinance 2008. The definition of money laundering has been extended to cover various processes through which the crime is being committed, including 'predicate offences', such as corruption and bribery, forgery of currencies and documents, extortion, cheating, dealing in illegal arms and drugs, smuggling, abduction for ransom, murder, and the transfer of concealed money to other countries from Bangladesh or receiving such money from other countries into Bangladesh. The Anti-Corruption Commission Act 2004 provides the legal framework for an independent commission to ensure transparency in the public sector. The Voluntary Disclosure of Information Ordinance was approved in May 2008, forming the basis for the establishment of the so-called  'Corruption Truth Commission'. The commission gives partial amnesties in return for information about corruption. However, according to a BBC News article published in May 2011, the commission was declared illegal and unconstitutional by the Supreme Court, citing that there was no provision in the constitution to give amnesty to individuals accused of corruption. The interim government made amendments to the Criminal Procedure Code Ordinance in February 2007 as a part of the process of separating the judiciary from the executive branch of the government. However, after the Awami League won the elections and Sheikh Hasina again became Prime Minister, these were rejected. Other significant ordinances, including the Right to Information Ordinance 2008, have been ratified by the Parliament. The Right to Information Act 2009 (view a summary of the Right to Information Act 2009) is designated to play an important role in ensuring transparency and accountability. Access the Lexadin World Law Guide for a collection of legislation in Bangladesh.

Government Strategies: The interim government, which stepped down in December 2008, was characterised by an aggressive anti-corruption drive targeting high-level political figures, officials, as well as private actors. Many prominent political figures and representatives of the business community had been detained and charged with corruption. Many had been convicted on these charges, however, according to the Bertelsmann Foundation 2010, many of these convicted individuals were also later released on bail. The current Awami League government has pledged to fight corruption, and reaffirmed the need for a strong anticorruption commission. However, it has taken steps to loosen experience requirements in public procurement laws and has also approved an amendment to the Anti-Corruption Commission Act (see ‘Anti-Corruption Agency’ below for more information). According to the US Department of State 2010, both measures have been widely criticised as weakening safeguards against corruption.

Anti-Corruption Agency: The Anti-Corruption Commission (ACC) was established in accordance with the Anti-Corruption Commission Act 2004. According to the US Department of State 2010 and Freedom House 2011, the number of corruption cases filed under the government is significantly less compared to under the caretaker government, and a government commission has recommended that the ACC drop thousands of corruption cases, mostly against leading Awami League politicians, while most cases against the Bangladesh Nationalist Party (BNP) have remained open. Global Integrity 2010 points out that the ACC does not receive enough funding, nor have enough professional employees to sufficiently fulfil its mandate. The ACC is accountable to the President and publishes annual reports on its website. The ACC maintains an online list of the number of corruption reports submitted to it as well as the prosecution status of corruption cases, but these have not been updated since fall 2008. In association with Transparency International Bangladesh, the ACC has held awareness campaigns against corruption as part of its programme to hold seminars, symposiums and workshops related to the issue. On a less positive note, in April 2009, the Bangladeshi Parliament approved proposals to amend the Anti-Corruption Commission Act, which includes making the ACC obliged to seek prior permission from the government before investigating state officials, and making the ACC accountable to the President, with the government in charge of appointing and removing the secretary of the body. In addition, in accordance with these proposals, those filing false cases will face five years in prison. According to a January 2011 article by MSN News, the cabinet has endorsed the proposals, and it is expected to be passed into law by the Parliament. The same article also cites that many observers have expressed their concerns over the proposed amendments, fearing that it could undermine its independence and hamper its effectiveness. Nevertheless, the ACC is not corruption free itself, as reported in a January 2011 news article by AFP. The deputy director of the ACC was arrested after having been filmed taking a USD 14,000 bribe from the owner of a garment export company. A collection of corruption case verdicts of members from the public and private sectors between April 2007 and December 2008 can be accessed on the ACC website.

National Coordination Committee (NCC): The NCC was constituted to lead the countrywide operation to curb corruption. The NCC is manned by all general officers commanding (GOCs), secretaries to the Chief Advisor's office and the Anti-Corruption Commission, the Chairman of the National Board of Revenue, the Director General of the Central Intelligence Cell of the National Board of Revenue, and other top government officials. The interim government also set up a Financial Intelligence Unit to investigate financial crimes, recover assets, as well as money that had been laundered abroad. In May 2007, the Anti-Money Laundering Department (AMLD, see below) of the Central Bank was designated as Bangladesh's financial intelligence unit (FIU).

Anti-Money Laundering Department (AMLD): The AMLD is the official financial intelligence unit (FIU) in Bangladesh. The legal authority of the AMLD emanates from the Money Laundering Prevention Act 2009 (in Bangla), and the Anti-Terrorism Act 2009. According to Transparency International's Global Corruption Report 2009, the Money Laundering Prevention Ordinance 2008 provides that the courts will not take into consideration any money laundering case without approval from the Anti-Corruption Commission. In addition, this ordinance provides for the Central Bank to seek help from countries or agencies to investigate and recover assets through memoranda of understanding, contracts and conventions with governments or organisations. Click here for more detailed information about the AMLD.

Office of the Ombudsman: The Constitution of Bangladesh and the Ombudsman Act 1980 contain provisions for the establishment of an Office of the Ombudsman; however, only an Office of the Tax Ombudsman has been set up in practice. The quasi-judicial mandate of the Office of the Tax Ombudsman is to receive taxpayer complaints in relation to income tax, value added tax and customs duties, and to investigate and make recommendations based on these complaints in order to hold the National Board of Revenue accountable for malpractices. Global Integrity 2010 illustrates that sources differ on their analyses of the effectiveness of the Office of the Tax Ombudsman. Some claim that its recommendations are followed by the National Board of Revenue, while others argue that the institution is little more than a 'watch-dog in chains'. A  2007 report by Transparency International Bangladesh states that the Office of the Tax Ombudsman does not function effectively, as it lacks the necessary institutional capacity and resources. Nevertheless, according to Global Integrity 2010, the government has started a process to abolish the Tax Ombudsman Act and the Office of the Tax Ombudsman. An article by Bdnews 24 published in March 2011 also reports that a bill for abolishing the above two has already been submitted to the Parliament. The reason given is that the existing Tax Ombudsman Act is conflicting with the tax laws, according to the same article.

Auditor General: The Office of the Comptroller and Auditor General (CAG) is a formally independent organ that works as the supreme audit institution of Bangladesh. According to Global Integrity 2010, the appointments to the CAG do not always support its independence, and individuals appointed are sometimes based on political and other considerations rather than professional qualifications. The CAG is important for identifying financial irregularities. The Comptroller and Auditor General is appointed by the President, and charged with auditing the expenses of all government bodies. The CAG is required to submit its audit reports to the President and reports are also available online. According to the same source, the government often does not act on the findings, only an average of 20% of its audit reports are discussed in the concerned parliamentary standing committee and 22% of the recommendations are implemented by the audited organisations. Projects funded by foreign assistance do not fall under the purview of the CAG.

Public Service Commission (PSC): The PSC is a quasi-judicial body established in 1972, and mandated to ensure fair and transparent public sector recruitment, but has been criticised for a lack of independence, its vulnerability to partisan influence, and for its inefficiency. Bribery and the sale of undue advantages to applicants have been reported, mostly due to the lack of internal integrity and deterrence systems. The work of the PSC has been reported as inadequate in connection with the Official Secrets Act, which has been used to withhold information. However, the Right to Information Act 2009 overrides the Official Secrets Act and several other restrictive acts. It remains to be seen whether reforms to the PSC and a new operative environment under the Right to Information Act 2009 will have a positive influence on the institution's performance. See the Transparency International Bangladesh Public Service Commission Diagnostic Study 2007 for more information.

E-Governance: In the United Nations’ E-Government Survey 2010, Bangladesh’s e-government development is ranked 134th out of 192 UN member states, indicating that e-governance is still in need of development. Development is proceeding, at a slow pace, partly due to the lack of access to the Internet among many Bangladeshis. However, most ministries and government institutions have launched their own websites, such as those of the Ministry of Finance and the Office of the Comptroller and Auditor General. Furthermore, people can declare their taxes online and register to vote through the Bangladesh Development Agency. In the capital, Dhaka, people can handle birth registrations and apply for licences, such as trade licences, online.

Public Procurement: In an effort to make public procurement more accountable and transparent, a Public Procurement Act was passed in 2006 and a new set of Public Procurement Rules was issued in 2008. Both were made effective on 31 January 2008. The Public Procurement Act 2006 has unified public procurement procedures for all government procuring entities. The regulations have been framed in order to ensure fair, transparent and non-discriminatory public procurement, and they explicitly address corruption issues. According to the public procurement regulations, procurement officials should all receive training in how to correctly apply the regulations and procedures. Companies that violate the procurement regulations risk being blacklisted, and according to Global Integrity 2010, more than 50 companies have been excluded from the bidding process for violating the procurement rules between 2009 and 2010. According to Transparency International’s Global Corruption Report 2009, despite the adoption of the Public Procurement Act 2006, the private sector has reportedly continued to engage in malpractices in the procurement process. In the beginning of 2010, the government established a 27-member watchdog body, the Public-Private Stakeholders Committee (PPSC), in order to monitor the public procurement process and ensure transparency and accountability. The committee is expected to annually evaluate the overall impact of the Public Procurement Act and discuss any detected irregularity in its meetings, according to a February 2010 article by The Daily Star. The government publishes a debarment list on the Central Procurement Technical Unit website. On this website, companies can also find tenders advertised, standard tender documents, and public procurement regulations and acts.

Whistle-Blowing: Several pieces of Bangladeshi legislation (i.e. the Anti-Corruption Commission Act 2004) provide a framework for the protection of whistle-blowers in the public sectors, but they do not safeguard the private sector employees who report corruption cases. In September 2010, a new proposed Whistle-blower Protection Act has been placed in the Parliament for discussions, and, according to a March 2010 article by Bdnews 24, the new drafted law will be applicable to employees for both public and private sectors. Cases of corruption related to the public sector can be reported to the Anti-Corruption Commission by post or by e-mail.

General Comments on the Public Anti-Corruption Initiatives: When the interim government came to power in 2007 it initiated a massive anti-corruption drive. By the time it had stepped down in December 2008, many court trials had taken place, and many business people and politicians had been convicted of corruption crimes. However, there were also many cases against leading Awami League party (AL) politicians who have been dismissed since the AL-led government took office in January 2009. Rather than making the Anti-Corruption Commission more independent and effective, the government has approved an amendment to the ACC Act that would significantly undermine its independence and hamper its effectiveness. Corruption remains a significant problem in Bangladesh, and in order to fully combat corruption, Bangladesh needs structural changes in politics, much more accountability and transparency in governance, and the political will to continue the fight against corruption at all levels.