International Journal of Science and Business 2025, 45(1), 86-97 ISSN: 2520-4750 (Online) 2521-3040 (Print) Journal: ijsab.com/ijsb 86 Is the Government Financial Administrative Structure Appropriate for Accounting and Reporting General Government Entities in Bangladesh? Md. Abdul Kuddus 1 1 Department of Accounting, Mawlana Bhashani Science and Technology University, Santosh, Tangail, Bangladesh. Email: makuddus@mbstu.ac.bd Abstract The Government's Financial Administrative Structure faces various problems, such as a lack of integration among government agencies' financial systems, poor coordination between line ministries and the CGA office, and a lack of citizen engagement in the budgeting and reporting process. However, the study's central aim is to determine the appropriateness of Bangladesh's governmental financial administrative structure in terms of accounting and reporting systems. Qualitative data from secondary sources were used to conduct the study. The study objectives were adapted from the constitutional view and the government executive branch’s rules and regulation perspectives to find the result. However, an inductive approach to reasoning was used to derive research outcomes. The analysis found that the Constitutional provisions have formed the Government's financial administrative structure for accounting, reporting, and auditing. On the other hand, Government planning administrations, tax administrations, and budget administrations have been established by the orders or regulations of the executive branch of the Government of Bangladesh. The study's outcome will help government financial managers’ for accounting and reporting voted and non-voted expenditures effectively and efficiently. An appropriate Government administrative structure can ensure the desired result, i.e., implementation of the government plans and programs to achieve the goals for serving the citizenry. ARTICLE INFO Case Study Received: 13 March 2025 Accepted: 19 April 2025 Published: 21 April 2025 DOI: 10.58970/IJSB.2577 CITATION Kuddus, M. A. (2025). Is the Government Financial Administrative Structure Appropriate for Accounting and Reporting General Government Entities in Bangladesh? International Journal of Science and Business, 45(1), 86-97. COPYRIGHT Copyright © 2025 by author(s) Papers published by IJSAB International are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. Keywords: Appropriations Accounts, Financial Administration, Finance Accounts, Government Accounting, Public Finance. Introduction The administration is a process of showing loyalty to the governmental laws, regulations, orders, instructions, and plans of the state to achieve a goal (Arslan, 2017). However, the Financial Administration is necessary for the smooth running of any government's General Administration. The Constitution mandates Bangladesh's governmental financial administrative structure for accounting, reporting and auditing. Article 127-131 of the Constitution of the People’s Republic of Bangladesh has given financial administrative authority to the Comptroller And Auditor