50140-002-pam-en.pdf

Improving Computer and Software Engineering Tertiary Education Project (RRP BAN 50140-002)
Project Number: 50140-002
Loan Number: TBD
August 2023
People’s Republic of Bangladesh: Improving
Computer and Software Engineering Tertiary
Education Project
Project Administration Manual

ABBREVIATIONS
ADB – Asian Development Bank
BUET – Bangladesh University of Engineering and Technology
CSE/IT
DU
–
–
computer science and engineering, software engineering and
information technology
University of Dhaka
FMA – financial management assessment
IT – information technology
JUST – Jashore University of Science and Technology
R&D – research and development
UGC
PAM
PMU
PIU
R&D
–
–
–
–
–
University Grants Commission
project administration manual
project management unit
project implementation unit
research and development

CONTENTS
I. PROJECT DESCRIPTION 1
II. IMPLEMENTATION PLANS 3
A. Project Readiness Activities 3
B. Overall Project Implementation Plan 4
III. PROJECT MANAGEMENT ARRANGEMENTS 8
A. Project Implementation Organizations: Roles and Responsibilities 8
B. Key Persons Involved in Implementation 9
C. Project Organization Structure 11
IV. COSTS AND FINANCING 11
A. Cost Estimates Preparation and Revisions 12
B. Key Assumptions 13
C. Detailed Cost Estimates by Expenditure Category 14
D. Allocation and Withdrawal of Loan Proceeds 15
E. Detailed Cost Estimates by Financier 16
F. Detailed Cost Estimates by Output 17
G. Detailed Cost Estimates by Implementing Agency and UGC 18
H. Detailed Cost Estimates by Year 19
I. Contract Award and Disbursement S-Curve 20
J. Fund Flow Diagram 21
V. FINANCIAL MANAGEMENT 22
A. Financial Management Assessment 22
B. Disbursement 29
C. Accounting 31
D. Auditing and Public Disclosure 31
VI. PROCUREMENT AND CONSULTING SERVICES 32
A. Advance Contracting and Retroactive Financing 32
B. Procurement of Goods, Works, and Services 33
C. Procurement Plan 34
D. Consultant's Terms of Reference 34
VII. SAFEGUARDS 34
A. Environment 34
B. Other Safeguard Matters 37
VIII. GENDER AND SOCIAL DIMENSIONS 37
IX. PERFORMANCE MONITORING, EVALUATION, REPORTING, AND
COMMUNICATION 40
A. Monitoring 43
B. Evaluation 44
C. Reporting 45
D. Stakeholder Communication Strategy 45
X. ANTICORRUPTION POLICY 45
XI. ACCOUNTABILITY MECHANISM 46
XII. RECORD OF CHANGES TO THE PROJECT ADMINISTRATION MANUAL 46

APPENDIXES
1. Detailed Project Description
2. Project Implementation Arrangements
3. Mapping of Government Economic Code
4. Procurement Plan
5. Consultant Outline Terms of Reference
6. Safeguard Monitoring Tools
7. Project Climate Financing Estimates
8. GESI Action Plan Monitoring Tool
9. University-Specific Performance Targets

Project Administration Manual Purpose and Process
1. The project administration manual (PAM) describes the essential administrative and
management requirements to implement the project on time, within budget, and in accordance
with the policies and procedures of the government and Asian Development Bank (ADB). The
PAM should include references to all available templates and instructions either through linkages
to relevant URLs or directly incorporated in the PAM.
2. The Secondary and Higher Education Division of the Ministry of Education acting through the
University Grants Commission (executing agency), Bangladesh University of Engineering and
Technology, University of Dhaka, and Jashore University of Science and Technology
(implementing agencies) are wholly responsible for the implementation of ADB-financed
projects, as agreed jointly between the borrower and ADB, and in accordance with the policies
and procedures of the government and ADB. ADB staff is responsible for supporting
implementation including compliance by the executing and implementing agencies of their
obligations and responsibilities for project implementation in accordance with ADB’s policies and
procedures.
3. At loan negotiations, the borrower and ADB shall agree to the PAM and ensure consistency with
the loan agreement. Such agreement shall be reflected in the minutes of the loan negotiations.
In the event of any discrepancy or contradiction between the PAM and the loan agreement, the
provisions of the loan agreement shall prevail.
4. After ADB Board approval of the project's report and recommendations of the President (RRP),
changes in implementation arrangements are subject to agreement and approval pursuant to
relevant government and ADB administrative procedures (including the Project Administration
Instructions) and upon such approval, they will be subsequently incorporated in the PAM.

I. PROJECT DESCRIPTION
1. The Improving Computer and Software Engineering Tertiary Education Project (the
project) will support the government in strengthening the computer science and engineering,
software engineering and information technology (CSE/IT) programs in three selected
universities: Bangladesh University of Engineering and Technology (BUET), University of Dhaka
(DU), and Jashore University of Science and Technology (JUST). It aims to increase job-ready
graduates, increase research and development (R&D) capacity through industry collaboration
and interdisciplinary research projects, and develop technology entrepreneurships. The direct
beneficiaries will be the graduates of the universities in terms of better knowledge and skills, and
the local IT industry. The information technology (IT) industry will get adequate number of qualified
human resources who will contribute to increased productivity and R&D activities.
2. The project is aligned with the government’s Eighth-Five Year Plan in the following impact:
a highly skilled labor force equipped with technical and professional expertise developed.1
The
project will have the following outcome: industry responsiveness of tertiary level CSE/IT education
improved. Improving industry relevance and quality of CSE/IT programs at tertiary education is
fully aligned with ADB’s country partnership strategy, 2021–2025 for Bangladesh where ADB
interventions aim at strengthening human capital and social protection.2
3. These objectives will be delivered through four outputs summarized below. These are
further elaborated in Appendix 1 (Detailed Project Description):
4. Output 1: Modern learning, research and startup facilities established. This output
will support the three universities to develop classrooms, laboratories, industry collaboration and
startup space, and auxiliary facilities. Startup space will provide aspiring entrepreneurs with office
space and a credible business address, collaboration and networking spaces, meeting and
communication facilities, and business development services. ADB will help the universities to
adopt green building features for energy and water saving, and climate- and disaster-resilient
design. The buildings will also include women-friendly facilities such as an adequate number, and
quality sanitation facilities, female students’ study areas, female staff lounges, day care services,
as well as security and safety features such as access control systems, increased lighting at night,
and video surveillance systems.
5. Output 2: Quality and industry relevance of computer science and engineering and
information technology programs enhanced. This output will help the universities to update
and improve the CSE/IT degree programs (which are offered by CSE departments at BUET and
JUST and Institute of Information Technology at DU) by incorporating the latest technologies such
as machine learning, artificial intelligence, robotics, and internet of things; blended learning; and
industry-demanded soft skills. These new and updated programs will pursue internationally
recognized accreditation to ensure continuous improvement in quality, aligned with international
standards for practicing engineers, even after the project is completed. The project will ensure an
adequate number of qualified faculty members to deliver quality education programs and carry
out and guide research projects. The universities will expand re-skilling and up-skilling programs
for IT professionals, developed in collaboration with industry partners, aiming at continuous
professional development that keeps pace with fast-changing technologies. Jashore University of
Science and Technology will establish an industry certification center to provide professional
1
Government of Bangladesh, Planning Commission. 2020. Eighth Five Year Plan, July 2020–June 2025: Promoting
Prosperity and Fostering Inclusiveness. Dhaka.
2
ADB. 2021. Country Partnership Strategy: Bangladesh, 2021–2025. Manila.

2
development opportunities for IT professionals in the southwest region, avoiding travel to Dhaka
for certificate training and exams. The universities will introduce mandatory internships or
capstone projects for undergraduate students. The universities will also strengthen student
services for career counseling, industry placement, and alumni networks, especially for female
students. The project will facilitate the IT industry testing and introducing flexible work hours and
work-from-home arrangements to encourage more women’s employment in the IT industry. This
output will benefit students and faculty members from other universities from annual job fairs,
career counseling, industry internships, faculty training opportunities, and visiting professors in
advanced technology areas.
6. Output 3: Research and development and technology entrepreneurship
strengthened. This output will strengthen R&D capacity and technology entrepreneurships
through (i) a competitive R&D grant scheme and (ii) start-up or incubation support services at the
three universities. The University Grants Commission (UGC) will provide R&D grants to
competitively selected proposals focusing on (i) industry collaboration to address industry
problems or develop new products or services, (ii) interdisciplinary work where IT solutions
combined with other areas to develop new products or services, (iii) cutting-edge CSE/IT
research, and (iv) IT solutions for addressing disability issues. More emphasis will be given to
industry collaboration (50% of total grant funding) and interdisciplinary research (25%). This
output will also (i) introduce technology entrepreneurship training programs for students, faculty
members, and IT professionals; (ii) organize annual technology competitions such as software
hackathon to raise interests in digital technology solutions and identify top talents for start-up
support; and (iii) conduct studies on policy, regulations, incentives and sustainability to encourage
more university-based start-ups and spin-off firms, using the physical space and supporting
services provided through the start-up or incubation facilities under output 1. It will also provide
postgraduate stipends to increase number and encourage the retention of master’s and doctoral
students to provide the IT industry with higher-skilled IT professionals, strengthen R&D capacity,
and increase the pool for future faculty members for other universities.
7. Output 4: Project management capacity strengthened. The output will provide the
necessary resources for effective project implementation and management—including the
necessary information system for planning, implementation and monitoring of grant schemes,
stipend programs, and training. And strengthen the capacity of the UGC and three universities in
key functions of modern higher education institutions including student services and industry
relations.

3
II. IMPLEMENTATION PLANS
A. Project Readiness Activities
Table 1: Advance Actions and Project Processing Schedule
Indicative Activities
2023
Responsible Party
Aug Sep Oct Nov Dec
Advance contracting actions PMU/PIU
Retroactive financing actions PMU/PIU
Establish project implementation
arrangements
SHED of MOE/UGC/
Universities
ADB Board approval ADB
Loan signing ADB and MOF
Government legal opinion
provided
MOLJ
Government budget inclusion SHED of MOE/UGC/
Universities
Loan effectiveness ADB
ADB = Asian Development Bank, MOE = Ministry of Education, MOF = Ministry of Finance, MOLJ = Ministry of Law
and Justice, PIU = project implementation unit, PMU = project management unit, SHED = secondary and higher
education division, UGC = University Grants Commission.
Source: Asian Development Bank.

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B. Overall Project Implementation Plan
8. The project implementation schedule is provided below. A detailed version will be prepared by PMU by inception as part of their
annual work planning exercise.
Table 2: Project Implementation Schedule
Indicative
Activities
2023 2024 2025 2026 2027 2028 2029
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
A. Design and Monitoring Framework
Output 1. Modern learning, research, and start-up facilities established
1.1 Prepare civil works
bidding documents for
three universities (Q3
2023).
1.2 Commence
construction (Q2
2024).
1.3 Prepare operations
manual for start-up
facilities and services
(Q1 2024).
1.4 Update equipment
specifications and
prepare bidding
documents (Q4 2024).
1.5 Conduct bidding of
goods (equipment and
furniture) (Q1 2025).
Output 2. Quality and industry relevance of computer science and engineering, software engineering and information technology programs enhanced
2.1 Conduct industry
consultations,
including women
participants, for new
degree programs (Q4
2023).
2.2 Commence new
degree programs for
fourth-year students
(Q1 2025).
2.3 Complete required
documentation for

5
Indicative
Activities
2023 2024 2025 2026 2027 2028 2029
international
accreditation (Q2
2024)
2.4 Apply for
international
accreditation for new
technology programs
(Q1 2025)
2.5 Develop faculty
recruitment and
development plan (Q1
2024) and implement
over the project
duration
2.6 Identify industry
partners for internship
programs and joint
capstone projects
(from Q1 2024
onward)
2.7 Identify industry
professional training
programs and conduct
them (from Q1 2025
onward)
2.8 Procure and
provide laptops for
needy students (Q1
2024 onward)
Output 3. Research and development and technology entrepreneurship strengthened
3.1 Develop an
operation manual for
research grant making
(Q4 2023).
3.2 Call for proposals
for research grants for
the following year
(from Q1 2024 to Q1
2027 annually).
3.3 Award research
grants and monitoring
their progress (every

6
Indicative
Activities
2023 2024 2025 2026 2027 2028 2029
year from 2024 to
2027).
3.4 Design technology
entrepreneurship
development training
program (Q2 2024).
3.5 Conduct the
training program (Q3
2024–Q3 2028).
3.6 Recruit start-up
facility management and
service team and
conduct training for
university staff (Q1
2024).
3.7 Approve the
stipend program
manual (Q4 2023) and
apply it from the new
academic year (2024
onward).
Output 4. Project management capacity strengthened
4.1 Design the web-
based systems for
various project
activities (Q4 2023 –
Q2 2024)
4.2 Train department
staff on modern
practices in higher
education
management (from Q1
2024 onward)
4.3 Establish student
service and industry
relations centers and
carry out the activities
and services (Q1 2024
onward)
B. Project Management Activities

7
Indicative
Activities
2023 2024 2025 2026 2027 2028 2029
Establish PMU and
PIUs (Q3 2023 onward)
and produce quarterly
progress reports (from
Q4 2023)
Deploy the
construction
supervision
consultant (Q4
2023–Q3 2025)
DMF = design and monitoring framework, PIU = project implementation unit, PMU = project management unit.
.

8
III. PROJECT MANAGEMENT ARRANGEMENTS
A. Project Implementation Organizations: Roles and Responsibilities
9. The Secondary and Higher Education Division (SHED) of the Ministry of Education (MOE)
will be the executing agency acting through the University Grants Commission (UGC). Under the
guidance of UGC, BUET, DU, and JUST will be the implementing agencies. Memorandum of
Understanding (MOUs) between UGC and these three universities will be signed to clarify the
roles and responsibilities of all implementing agencies. Table 3 summarizes the various roles and
responsibilities, following the guidelines of Planning Division of the Ministry of Planning, and
Figure 1 shows an overview of the structure. The detailed implementation arrangements are
described in Appendix 2.
Table 3: Summary of Project Implementation Roles and Responsibilities
Organization Management Roles and Responsibilities
Executing agency:
Secondary and Higher
Education Division,
Ministry of Education
Oversee the project implementation through the University Grants Commission
Project steering
committee (PSC)
The PSC will provide overall guidance to the project on strategy for development
and support university policy dialogue. PSC will approve the annual
implementation plan and review the progress and performance against the
annual plan as well as overall project log frame, especially in outcome target
indicators. The PSC will meet on quarterly basis, after receiving project quarterly
progress reports to discuss any issues related to project performance,
procurement process, utilization of funds, implementation of university degree
programs, requirement of human resources, and staff training programs, etc.
The key findings of internal audit and major observations of external audit (if
any) will also be discussed to ensure transparency, accountability and integrity.
University Grants
Commission (UGC)
• Project Management
Unit (PMU)
On behalf of the Secondary and Higher Education Division, Ministry of
Education, UGC oversees the project implementation. Through the PMU under
UGC, UGC coordinates project implementation activities such as planning,
procurement and contract management, financial management, and monitoring
and evaluation. The UGC is also an implementing agency. The PMU will prepare
and submit the withdrawal applications to ADB. The PMU will open and manage
the advance accounts and maintain project transaction records and arrange for
audit of the project accounts. The PMU shall prepare the consolidated project
financial statements and ensure timely submission to ADB in accordance with
the legal agreement.
Project implementation
committee (PIC)
The PIC will be chaired by the chairman of UGC and the Project Director will be
the member secretary of the PIC. The PIC will be responsible for coordinating
implementation activities, reviewing program implementation progress, making
recommendations to improve monitoring, and reporting systems, overseeing all
the reporting, and ensuring the quality and seek guidance of PSC, overseeing
M&E activities and provide guidance to PMU to develop the higher education
performance; and recommending the approval of the annual implementation
plan.
Implementing agencies:
BUET, DU, and JUST
Each university will establish a PCC for overall monitoring and supervision of
project activities at the university level and provide guidance to the PIU staff and
project focal person. PIU shall open and manage advance sub-sub accounts. PIU
shall maintain separate books of accounts for the project and prepare component
financial report for submission to the PMU. PIU will also ensure timeliness of
payment to suppliers.
• Project coordination
committee (PCC)

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Organization Management Roles and Responsibilities
• Project
implementation units
(PIUs)
Monitor and supervise construction or renovation of CSE of BUET and JUST or
Institute of Information Technology at DU buildings at each university and
design and implement project activities, including procurement of goods and
services, within the scope of the project to develop CSE/IT department.
Finalize the surveys and detailed design, update the initial environmental
examination, prepare the environmental monitoring reports, and ensure its
timely submission to ADB through the UGC.
People’s Republic of
Bangladesh
Borrower (represented by Economic Relations Division)
ADB Financier
ADB = Asian Development Bank, BUET = Bangladesh University of Engineering and Technology, CSE = computer
science and engineering, CSE/IT = computer science and engineering, software engineering and information
technology, DU = University of Dhaka, IT = information technology, JUST = Jashore University of Science and
Technology, M&E = monitoring and evaluation, MOE = Ministry of Education, PCC = project coordination committee,
PIC = project implementation committee, PIU = project implementation unit, PMU = project management unit, PSC =
project steering committee.
B. Key Persons Involved in Implementation
Project Executing Agency Mr. Suleman Khan
Secretary
Telephone: +88-02-9576679
secretary@moedu.gov.bd
Bangladesh Secretariat
Dhaka-1000, Bangladesh
Secondary and Higher Education
Division (SHED), Ministry of
Education (MOE)
University Grants Commission Professor Dr. Kazi Shahidullah
Chairman
Telephone: +88-02-58160100
chairman@ugc.gov.bd
UGC Bhaban, Plot # E-18/A, Agargaon Administrative
Area
Sher-e-Bangla Nagar, Dhaka-1207, Bangladesh
Project Implementing Agencies
Bangladesh University of
Engineering and Technology
Prof. Dr. Satya Prasad Majumder
Vice-Chancellor
Fax: +88-02-58613046.
spmajumder@eee.buet.ac.bd
Dr. M. A. Rashid Administrative Building, Bangladesh
University of Engineering and Technology
Dhaka-1000, Bangladesh
University of Dhaka Dr. Md. Akhtaruzzaman
Vice-Chancellor
Fax: +88-02-55167810.
vcoffice@du.ac.bd
Administrative Building, University of Dhaka
University Street, Nilkhet Rd, Dhaka 1000
Jashore University of Science Prof. Dr. M. Anwar Hossain

10
and Technology Vice-Chancellor
Fax: +88-02-42142011.
vc@just.edu.bd
Administrative Building (4th
Floor)
Jashore University of Science and Technology
Jashore - 7408
Asian Development Bank
Human and Social Development
Sector Office, Sectors Group
Gi Soon Song
Director
Telephone: +63 02 632 4030
gssong@adb.org
Mission Leader Ryotaro Hayashi
Social Sector Economist
Telephone: +63 02 632 5748
rhayashi@adb.org

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C. Project Organization Structure
Figure 1. Project Management Structure
BUET = Bangladesh University of Engineering and Technology, DU = University of Dhaka, JUST = Jashore University
of Science and Technology, MOE = Ministry of Education, PCC = project coordination committee, PIC = project
implementation committee, PIU = project implementation unit, PMU = project management unit, PSC = project steering
committee, SHED = Secondary and Higher Education Division, UGC = University Grants Commission.
Source: Source: Secondary and Higher Education Division, Ministry of Education. 2023. Development Project Proposal
for Improving Computer and Software Engineering Tertiary Education Project. Dhaka.
IV. COSTS AND FINANCING
10. The total project cost estimate is $114 million. ADB will finance the expenditures in relation
to (i) civil works (new buildings and renovation) and goods (equipment and furniture); (ii)
consulting services; (iii) research grants under output 3; (iv) stipends and training under outputs
2 and 3; (v) project management activities under output 4; and (vi) financing charges
(capitalization). The total ADB financing is $100 million from its concessional ordinary capital
resources (COL).
11. The government will finance (i) a portion of seminar, workshop, and advocacy; (ii) taxes
and duties; (iii) the project management unit (PMU) and project implementation unit (PIU)
recurrent costs; and (iv) related contingencies totaling $14 million. Additional faculty costs are not
included in the project costs but will be covered by the government’s revenue budget through
UGC.
12. The new buildings at BUET, DU, and JUST will be constructed on land within the existing
campus of the universities.

12
Table 4: Summary Cost Estimates
($ million)
Item Amount a
A. Base Cost b
1. Output 1: Modern learning, research, and start-up facilities established 59.87
2. Output 2: Quality and industry relevance of CSE/IT programs enhanced 19.18
3. Output 3: Research and development and technology entrepreneurship strengthened 12.13
4. Output 4: Project management capacity strengthened 8.02
Subtotal (A) 99.21
B. Contingencies b, c
1. Physical Contingencies 2.20
2. Price Contingencies 5.19
Subtotal (B) 7.39
C. Financing Charges (Capitalization) d
1. Interest during Construction 7.40
2. Commitment Charges -
Subtotal (C) 7.40
Total (A+B+C) 114.00
CSE/IT = computer science and engineering, software engineering and information technology.
Note: Numbers may not sum precisely because of rounding.
a
On 1 February 2023 prices; Exchange rate of US$1 = BDT 107 is used.
b
Includes taxes and duties of $11.34 million to be covered by the government in cash.
c
Physical contingencies are computed at 5.2% for civil works. Price contingencies are computed at 1.5%–1.6% on
foreign exchange costs and 6.1% on local currency costs; includes provision for potential exchange rate fluctuation
under the assumption of a purchasing power parity exchange rate.
d
Interest during implementation for the ADB loan has been computed at 2% per annum.
Source: Asian Development Bank estimates.
Table 5: Summary Financing Plan
($ million)
Source Amount Share of Total (%)
Asian Development Bank
Ordinary capital resources
(concessional loan)
100.00 87.7
Government of Bangladesh 14.00 12.3
Total 114.00 100.0
A. Cost Estimates Preparation and Revisions
13. The cost estimates were prepared by UGC and the universities based on current market
and historical data, with ADB staff and consultant support. The cost estimates will be updated as
necessary during project implementation. UGC and the universities will ensure that the project
activities are carried out within the agreed loan amount and government contribution. If additional
costs arise due to unforeseen circumstances, necessary approvals will be obtained before
incurring such expenses.

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B. Key Assumptions
14. The following key assumptions underpin the cost estimates and financing plan:
(i) Exchange rate: Tk107.0 = US$1.00 (as of 1 February 2023)
(ii) Price contingencies based on expected cumulative inflation over the
implementation period are as follows:
Table 6: Escalation Rates for Price Contingency Calculation
Item 2023 2024 2025 2026 2027 2028 Yearly Average
Foreign rate of price inflation 1.7% 3.5% 5.3% 7.2% 9.2% 11.6% 1.8%
Domestic rate of price inflation 6.4% 13.4% 20.2% 27.2% 34.4% 44.0% 5.9%
(iii) In-kind contributions cannot be easily measured and have not been quantified.

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C. Detailed Cost Estimates by Expenditure Category
Table 7: Detailed Cost Estimates by Expenditure Category
(BDT million) (US$ million)a
Items Local Foreign Total Local Foreign Total
A. Investment Costs
1 Civil works 4,583.9 - 4,583.9 42.8 42.8
2 Equipment, Vehicle and Furniture 1,552.3 292.1 1,844.4 14.5 2.7 17.2
3 Renovation, Repair and Maintenance 10.2 - 10.2 0.1 0.1
4 Stipend and Fellowship 1,867.2 - 1,867.2 17.5 17.5
5 Staff Development 301.1 143.5 444.6 2.8 1.3 4.2
6 Consulting Services 480.3 229.3 709.6 4.5 2.1 6.6
7 Seminar, Workshop, and Advocacy 242.1 78.4 320.5 2.3 0.7 3.0
Subtotal (A) 9,037.1 743.3 9,780.4 84.5 6.9 91.4
B. Recurrent Costsb
- - -
1 Incremental Administrative Costs - - -
a) Salary 158.0 - 158.0 1.5 1.5
b) Operating Cost 676.6 - 676.6 6.3 6.3
Subtotal (B) 834.6 - 834.5 7.8 - 7.8
Total Base Cost 9,871.7 743.3 10,615.0 92.3 6.9 99.2
C. Contingenciesb,c
- - -
1 Physical Contingencies 235.3 - 235.3 2.2 2.2
2 Price Contingencies 448.3 107.0 555.3 4.2 1.0 5.2
Subtotal (C) 683.6 107.0 790.6 6.4 1.0 7.4
D. Financing Charges (Capitalization) - - -
1 Interest During Implementationd 791.9 791.9 7.4 7.4
2 Commitment Charges - - - -
Subtotal (D) - 791.9 791.9 - 7.4 7.4
Total Project Cost (A+B+C+D) 10,555.3 1,642.2 12,197.5 98.7 15.3 114.0
a
On 1 February 2023 prices; Exchange rate of US$ 1 = BDT 107.0 is used.
b
Includes taxes and duties of $11.34 million to be covered by the government.
c
Physical contingencies are computed at 5.2% for civil works. Price contingencies are computed at 1.5%–1.6% on foreign exchange costs and 6.1% on local currency costs;
includes provision for potential exchange rate fluctuation under the assumption of a purchasing power parity exchange rate.
d
Interest during implementation for the ADB loan has been computed at 2.0% per annum.

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D. Allocation and Withdrawal of Loan Proceeds
Table 8: Allocation and Withdrawal of Loan Proceeds
Category Total Amount Allocated
for ADB Financing ($)
ADB Financing Basis
Number Item
Percentage of ADB Financing from
the Loan Account
1 Works, Goods, Consulting Services
and Recurrent Costs
61,890,000 100% of total expenditure claimed*
2 Stipend, Fellowship and Staff
Development
21,610,000 100% of total expenditure claimed
3 Seminar, Workshop, and Advocacy 2,350,000 100% of total expenditure**
4 Interest Charges*** 7,400,000 100% of amounts due
5 Unallocated 6,750,000 -
Total 100,000,000
* Exclusive of taxes and duties imposed within the territory of the Borrower.
** Expenditures will be front-loaded until the allocated amount is fully utilized, unless the remaining amount under the
category is insufficient to pay a claim under a particular withdrawal application.
*** Capitalization.

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E. Detailed Cost Estimates by Financier
Table 9. Detailed Cost Estimates by Financier
($ million)
Item
Total
Cost a
ADB GOB
Non-Tax Tax Total
% of Cost
Category Non-Tax Tax Total
% of Cost
Category
A. Investment Costs
1 Civil works 42.84 36.84 - 36.84 86.0% - 6.00 6.00 14.0%
2 Equipment, Vehicle and Furniture 17.24 14.82 - 14.82 86.0% - 2.41 2.41 14.0%
3 Renovation, Repair and Maintenance 0.10 0.08 - 0.08 80.0% - 0.01 0.01 10.0%
4 Stipend and Fellowship 17.45 17.45 - 17.45 100.0% - - - 0.0%
5 Staff development 4.16 4.16 - 4.16 100.0% - - - 0.0%
6 Consulting Services 6.63 4.70 - 4.70 70.9% - 1.93 1.93 29.1%
7 Seminar, workshop, and advocacy b
3.00 2.35 - 2.35 78.5% 0.64 - 0.64 21.5%
Subtotal (A) 91.41 80.41 - 80.41 88.0% 0.64 10.35 11.00 12.0%
B. Recurrent Costs
1 Incremental Administrative Costs
A Salary 1.48 - - - - 1.48 - 1.48 100.0%
B Operating Cost 6.32 5.44 - 5.44 86.0% - 0.89 0.89 14.0%
Subtotal (B) 7.80 5.44 - 5.44 69.7% 1.48 0.89 2.36 30.3%
Total Base Cost c
99.21 85.84 - 85.84 86.5% 2.12 11.24 13.36 13.5%
C. Contingencies d
1 Physical Contingencies 2.20 1.98 - 1.98 90.0% 0.12 0.10 0.22 10.0%
2 Price Contingencies 5.19 4.77 - 4.77 92.0% 0.42 - 0.42 8.0%
Subtotal (C) 7.39 6.75 - 6.75 91.4% 0.54 0.10 0.64 8.6%
D. Financing Charges (Capitalization)
1 Interest During Implementation e
7.40 7.40 - 7.40 100.0% - - - 0.0%
2 Commitment Charges - - - - - - - - 0.0%
Subtotal (D) 7.40 7.40 - 7.40 100.0% - - - 0.0%
Total Project Cost (A+B+C+D) 114.00 100.00 - 100.00 87.7% 2.66 11.34 14.00 12.3%
a
b
ADB loans proceeds are to be frontloaded, with ADB paying for eligible expenditures up to 100% of every claim received, as long as sufficient undisbursed loan
amount remains.
c
d
Physical contingencies are computed at 5.2% for civil works. Price contingencies are computed at 1.5%-1.6% on foreign exchange costs and 6.1% on local
currency costs; includes provision for potential exchange rate fluctuation under the assumption of a purchasing power parity exchange rate.
e

17
F. Detailed Cost Estimates by Output
Table 10. Detailed Cost Estimates by Output
($ million)
Items
Total
Cost a
Output 1 Output 2 Output 3 Output 4
$ % $ % $ % $ %
A. Investment Costs
1 Civil works 42.84 42.84 100.0% - 0.0% - 0.0% - 0.0%
2 Equipment, Vehicle and Furniture 17.24 15.81 91.7% - 0.0% - 0.0% 1.43 8.3%
3 Renovation, Repair and Maintenance 0.10 0.10 100.0% - 0.0% - 0.0% - 0.0%
4 Stipend and Fellowship 17.45 - 0.0% 7.24 41.5% 10.21 58.5% - 0.0%
5 Staff Development 4.16 - 0.0% 3.56 85.6% - 0.0% 0.60 14.4%
6 Consulting Services 6.63 1.12 16.9% 3.37 50.8% 0.64 9.6% 1.51 22.7%
7 Seminar, Workshop, and Advocacy 3.00 - 0.0% 1.76 58.6% 0.07 2.5% 1.16 38.9%
Subtotal (A) 91.41 59.87 65.5% 15.92 17.4% 10.92 11.9% 4.70 5.1%
B. Recurrent Costs
a Salary 1.48 - 0.0% - 0.0% - 0.0% 1.48 100.0%
b Operating Cost 6.32 - 0.0% 3.26 51.5% 1.21 19.2% 1.85 29.3%
Subtotal (B) 7.80 - 0.0% 3.26 41.8% 1.21 15.6% 3.33 42.7%
Total Base Cost b
99.21 59.87 60.3% 19.18 19.3% 12.13 12.2% 8.02 8.1%
C. Contingencies c
1 Physical Contingencies 2.20 2.20 100.0% - 0.0% - 0.0% - 0.0%
2 Price Contingencies 5.19 3.18 61.2% 0.98 18.9% 0.62 12.0% 0.41 7.9%
Subtotal (C) 7.39 5.38 72.8% 0.98 13.3% 0.62 8.4% 0.41 5.6%
1 Interest During Implementation d
7.40 4.53 61.2% 1.40 18.9% 0.89 12.0% 0.59 7.9%
2 Commitment Charges - - 0.0% - 0.0% - 0.0% - 0.0%
Subtotal (D) 7.40 4.53 61.2% 1.40 18.9% 0.89 12.0% 0.59 7.9%
Total Project Cost (A+B+C+D) 114.00 69.78 61.2% 21.56 18.9% 13.64 12.0% 9.02 7.9%
a
b
c
Physical contingencies are computed at 5.2% for civil works. Price contingencies are computed at 1.5%–1.6% on foreign exchange costs and 6.1% on local
d

18
G. Detailed Cost Estimates by Implementing Agency and UGC
Table 11. Detailed Cost Estimates by Implementing Agency and UGC
($ million)
Items
Total
Cost a
BUET DU JUST UGC
$ % $ % $ % $ %
A. Investment Costs
1 Civil works 42.8 16.8 39.3% 11.1 25.9% 14.9 34.8% - 0.0%
2 Equipment, Vehicle and Furniture 17.2 6.0 34.9% 5.6 32.6% 4.7 27.3% 1.0 5.8%
3 Renovation, Repair and Maintenance 0.1 - 0.0% - 0.0% - 0.0% 0.1 100.0%
4 Stipend and Fellowship 17.5 1.8 10.3% 1.4 8.0% 1.7 9.7% 12.6 72.0%
5 Staff Development 4.2 1.2 29.5% 0.0 1.1% 1.1 26.6% 1.8 42.8%
6 Consulting Services 6.6 0.4 6.1% 0.2 3.0% 0.4 6.1% 5.6 84.8%
7 Seminar, Workshop, and Advocacy 3.0 0.3 10.0% 0.3 10.0% 0.3 10.0% 2.2 73.3%
Subtotal (A) 91.4 26.5 29.0% 18.6 20.4% 23.1 25.3% 23.2 25.4%
B. Recurrent Costs
a Salary 1.5 0.3 20.0% 0.3 20.0% 0.3 20.0% 0.5 33.3%
b Operating Cost 6.3 1.9 30.2% 1.3 20.6% 1.2 19.0% 1.9 30.2%
Subtotal (B) 7.8 2.3 29.5% 1.6 20.5% 1.6 20.5% 2.3 29.5%
Total Base Cost b
99.2 28.8 29.0% 20.2 20.4% 24.7 24.9% 25.5 25.7%
C. Contingencies
1 Physical Contingencies 2.2 0.9 40.9% 0.6 27.3% 0.8 36.4% - 0.0%
2 Price Contingencies 5.2 1.6 30.8% 1.2 23.1% 1.4 26.9% 1.0 19.2%
Subtotal (C) c
7.4 2.4 32.4% 1.8 24.3% 2.2 29.7% 1.0 13.5%
7.4 2.2 29.7% 1.5 20.3% 1.9 25.7% 1.8 24.3%
2 Commitment Charges - - 0.0% - 0.0% - 0.0% - 0.0%
Subtotal (D) 7.4 2.2 29.7% 1.5 20.3% 1.9 25.7% 1.8 24.3%
Total Project Cost (A+B+C+D) 114.0 33.4 29.3% 23.6 20.7% 28.7 25.2% 28.4 24.9%
a
On 1 February 2023 prices; Exchange rate of US$1 = BDT 107.0 is used.
b
c
Physical contingencies are computed at 5.2% for civil works. Price contingencies are computed at 1.5%–1.6% on foreign exchange costs and 6.1% on local
d

19
H. Detailed Cost Estimates by Year
Table 12. Detailed Cost Estimates by Year
($ million)
Item Total a
2023 2024 2025 2026 2027 2028
A. Investment Costs
1 Civil works 42.8 9.5 13.9 13.3 6.2 - -
2 Equipment, Vehicle and Furniture 17.2 4.1 3.4 8.4 1.4 - -
3 Renovation, Repair and Maintenance 0.1 0.1 - - - - -
4 Stipend and Fellowship 17.5 0.9 4.7 5.0 3.4 2.7 0.8
5 Staff Development 4.2 0.0 0.8 1.0 0.8 1.1 0.4
6 Consulting Services 6.6 0.5 1.8 1.5 1.5 1.1 0.3
7 Seminar, Workshop, and Advocacy 3.0 0.1 0.6 0.7 0.6 0.7 0.3
Subtotal (A) 91.4 15.2 25.0 29.9 14.0 5.6 1.8
B. Recurrent Costs
a Salary 1.5 0.2 0.3 0.3 0.3 0.3 0.1
b Operating Cost 6.3 0.6 1.3 1.3 1.2 1.2 0.7
Subtotal (B) 7.8 0.8 1.6 1.6 1.5 1.5 0.8
Total Base Cost b
99.2 16.0 26.6 31.4 15.4 7.1 2.6
C. Contingencies
1 Physical Contingencies 2.2 0.5 0.7 0.7 0.3 - -
2 Price Contingencies 5.2 0.7 0.8 1.7 1.2 0.7 0.3
Subtotal (C) c
7.4 1.1 1.5 2.4 1.5 0.7 0.3
7.4 0.2 0.6 1.2 1.6 1.9 2.0
2 Commitment Charges - - - - - - -
Subtotal (D) 7.4 0.2 0.6 1.2 1.6 1.9 2.0
Total Project Cost (A+B+C+D) 114.0 17.3 28.7 35.0 18.6 9.6 4.8
a
b
c
Physical contingencies are computed at 5.2% for civil works. Price contingencies are computed at 1.5%–1.6% on
foreign exchange costs and 6.1% on local currency costs; includes provision for potential exchange rate fluctuation
under the assumption of a purchasing power parity exchange rate.
d

20
I. Contract Award and Disbursement S-Curve
Figure 2. Contract Award and Disbursement S-Curve
Table 13. Quarterly Contract Award and Disbursement Projections
($ million)
Contract Awards (in USD million) Disbursements (in USD million)
Q1 Q2 Q3 Q4 TOTAL Q1 Q2 Q3 Q4 TOTAL
2023 - - 42.70 2.78 45.48 - - 5.93 10.17 16.1
2024 1.81 2.70 4.60 16.30 25.41 5.41 7.77 7.15 6.52 26.85
2025 2.43 2.70 2.47 2.59 10.19 5.48 12.17 7.21 6.83 31.69
2026 2.49 2.49 1.89 1.48 8.35 6.21 2.52 3.84 3.01 15.58
2027 1.85 1.64 1.89 2.59 7.97 1.60 1.41 1.73 2.41 7.15
2028 1.81 0.79 - - 2.60 1.55 1.08 - - 2.63
-
10.00
20.00
30.00
40.00
50.00
60.00
70.00
80.00
90.00
100.00
Cum Cont. Award Cum Disbursement

21
J. Fund Flow Diagram
Figure 3. Fund Flow Diagram
ADB = Asian Development Bank, CAO= chief accounts office, CGA = Office of the Controller General of Accounts,
MOF = Ministry of Finance, PIU = project implementation unit, PMU = project management unit, UGC = University
Grants Commission.

22
V. FINANCIAL MANAGEMENT
A. Financial Management Assessment
15. A financial management assessment (FMA) was conducted in April 2023 in accordance
with ADB’s Financial Management Assessment Technical Guidance Note (TGN), 2015.3
The
FMA considered the capacity of the implementing agencies: UGC, BUET, University of Dhaka,
and JUST including funds-flow arrangements, staffing, accounting and financial reporting
systems, financial information systems, and internal and external auditing arrangements.
16. The assessment drew information from the FMA questionnaires and research which
included lessons learned from the implementation of previous externally funded grants and loans,
reviews of financial documents and external audit reports, reviews of ADB internal reference
materials, and interviews with government counterparts. Several meetings with the staff from
finance, accounting and internal auditor units were conducted in all four implementing agencies.
Also, meetings with the SHED of the Ministry of Education (MOE) and the Ministry of Finance
(MOF) were held.
17. Based on the assessment the following strengths were identified:
(i) UGC and the three universities are staffed with well qualified academics and have
experience with externally financed programs/projects. The Vice Chancellors (VC)
at each university have a strong background and the Finance and Accounting staff
are qualified with sufficient experience and professional qualifications.
(ii) Government of Bangladesh (GOB) Integrated Budget and Accounting System
(IBAS++) is operational at UGC and the Project Management Unit (PMU) will use
the functionality of the integrated system to ensure that the project budget and
funding allocations are incorporated into GOB accounts.
(iii) BUET, DU and JUST budget utilization capacity has averaged nearly 100% for the
last 5 years.
18. The FMA identified the following areas in the implementing agencies Financial
Management (FM) systems which need improvement:
(i) The implementing agencies lack exposure to ADB’s project management,
monitoring and reporting systems.
(ii) DU Financial Management (FM) manual has not been updated since 1921 and
JUST accounting transactions are recorded manually.
(iii) The submission of public universities monthly financial reports to UGC is not
system-generated and requires manual intervention.
(iv) Since 1973 till 2022, UGC has accumulated more than 160 audit observations that
have yet to be resolved. This is mainly due to the discrepancy between the UGC
autonomous status body which has separate rules different from Government
treasury rules on which compliance external audits are normally based.
(v) The internal audit function is primarily focused on financial compliance and is not
effective in adding value to improve the 4 implementing agency operations. The
function is not independent in DU and UGC (reporting to the finance director) and
3
ADB. 2015. Technical Guidance Note for Financial Management Assessment. Manila. Accessible through
https://www.adb.org/sites/default/files/page/82468/financial-management-assessment.pdf.

23
has yet to fulfill its objectives of improving the effectiveness of risk management,
control, and governance processes of these institutions.
19. A Financial Management Internal Control and Risk Management Assessment was
conducted with recommendations for risk mitigation measures.
Table 14. Financial Management and Internal Control Risk Assessment
Weakness/Risk Description Risk
Assessment
Mitigation Measures
Inherent Risk
1. Country-specific
o Bangladesh reliability has recently deteriorated.
o Management of assets and liabilities is generally weak.
o Ministries, departments, and agencies lack qualified internal
auditors and internal audit effectiveness is limited.
o External audit of government financial statements is not
completed in a timely manner.
o The performance of the country PFM system is negatively
impacted, and Parliament may not be effective in
discharging its accountability function.
Substantial o ADB and other
development partners
will continuously
dialogue with the
government and provide
support to enable the
country to improve its
PFM performance.
2. Entity-specific
o While multiple entities are responsible for the execution and
implementation of this project, the governance structure and
roles and responsibilities are not clearly delineated, which
may lead to confusion, overlaps, and gaps.
o The project will be implemented over a 5.5 year period
whereas development program is only approved on a yearly
basis, which may cause project funding delays.
Moderate o A clear organizational
structure will be
prepared, and specific
terms of reference will
be developed for the
PMU and PIU staff.
o ADB to engage the
government in a policy
dialogue to improve
government budgeting
systems by integrating
the ADB project support
with the MTBF.
Overall Inherent Risk Substantial
Control Risk- Ministry of Education (MOE)
1. Implementing Entity
o Appointment of project director and establishment of the
PSC and PIC is not done in a timely manner.
o High level and governance or system- related issues raised
in quarterly progress reports and in the APFS are not being
attended effectively and in a timely manner.
Substantial o Project director to be
appointed and PSC and
PIC to be set up in a
timely manner.
o MOE to give assurance
that issues raised in
progress reports will be
attended to effectively
and in a timely manner.
Overall Control Risk-MOE Substantial
Control Risk-University Grants Commission (UGC)
o There is insufficient knowledge and exposure to ADB’s
project management monitoring requirement.
o Financial rules and regulations are not rigorously complied
with.
High o Project director and
relevant financial
management staff to be
briefed and trained on
ADB project monitoring
requirements.

24
2. Fund Flow
o The lengthy chain of authority (MOF-ERD, MOE) may affect
the financial governance of the project and cause delays in
release of funds.
Substantial o Firm commitment from
the MOF-ERD for the
timely release of
counterpart fund.
3. Staffing
o The project may not attract financial management staff with
relevant qualifications on time and retain them during
implementation.
o The project finance and accounting staff are not
experienced with ADB procedures.
o The project financial management function is not
adequately staffed to ensure proper segregation of duties.
Moderate o The government
commitment and budget
allocation for dedicated
accounting staff in PMU
and PIU preferably with
prior experience in ADB
projects.
o PMU and PIU staff to be
trained on ADB
requirements.
o UGC and universities
accounting and finance
staff to work closely with
PMU and PIU financial
management staff to
ensure proper
segregation of duties.
4. Budgeting, Accounting Policies and Procedures
o As of FY2019, UGC has 527 cumulative unsettled audit
observations by the external auditor and they include cases
of cash book not properly maintained, excess payments to
contractors, and irregular salary and benefits payments.
o The FY2018 audit of the World Bank funded Higher
Education Quality Enhancement Project (HEQEP) received
a qualified opinion and observations raised by the external
auditor included cases of noncompliance with finance rules
and regulations, excess payments to contractors, and
wrong recording of transactions.
High o A financial management
consultant will be hired
to assist the PMU in
preparing a detailed
project financial
management manual
which will include
procedures for adequate
controls with regard to
processing of
transactions, contract
management, and
safeguarding of project
assets.
o An inventory register and
a fixed asset register will
be maintained by the
PMU and the PIUs and
the PMU will conduct
annual physical
verification of all
inventory and fixed
assets in accordance
with the 2018 ADB
reference guide on asset
inspection for project
integrity.
o The midterm review and
final evaluation missions
will take stock of the
physical location and
usage of the assets.

25
5. Internal Audit
o The head of Internal Audit unit at UGC reports to the
director of Finance and Accounting, not UGC chair.
o Internal audit activities are another layer of internal control
and include pre and post verifications of payments.
o The function is not independent from management and not
effective in contributing to improvements in risk, control,
governance, and organizational performance of the project.
High o ADB will conduct an
independent fiduciary
review of the project 6
months before the
midterm review,
including an assessment
of operational and
financial aspects of
implementation and
provide
recommendations on the
efficacity of internal
control arrangements
and evaluation of project
performance against
project objectives.
6. External Audit
o UGC external audits are carried out by the LRAD.
o Entity external audits are not conducted in a timely manner
and the last external audit of UGC was conducted for
FY2021 but UGC is waiting for external audit reports on
FY2020 and FY2021.
o At the project level, external audits are completed in a
timely manner by the FAPAD of the CAG.
Moderate o The PMU to engage with
FAPAD to ensure that
project auditing
requirements are met.
o APFS package to
include a status on
actions taken by the
PMU and PIUs to
address previous years
audit observations.
7. Reporting and Monitoring
o Annual PFS are not completed in a timely manner and do
not follow ADB reporting requirements.
o Significant financial management issues during
implementation are not attended.
o Appropriate procedures for orderly closing the project
including final audit are not done at time of completion.
High o Semiannual project
progress reports to
include aggregate
financial progress data
reconciled with ADB
LFIS records.
o Strict policy and
procedures to be put in
place by ADB and the
PMU to ensure
resolutions of significant
financial management
issues before periodic
release of funds at the
PIU level.
o ADB financial
management
requirements for project
closing to be covenanted
in the legal agreements
and the PAM and clearly
communicated to the
PMU and PIUs.
8.Information Systems
o The project information system is not adequately mapped to
the iBAS++ and does not meet ADB accounting and
reporting requirements.
Moderate o The project accounting
system will be mapped
to the iBAS++ with the
help of the financial
management consultant.
o Monthly financial
progress reports will be
submitted online from
PIUs to the PMU.

26
Overall Control Risk-UGC Substantial
Control Risk-Bangladesh University of Engineering and
Technology (BUET)
with.
Substantial o The PCC, PIU, and
relevant financial
requirements.
2. Budgeting and Accounting Policies and Procedures
o The FY2013–2016 audit performed by LRAD raised
observations which include several cases of noncompliance
with finance rules and regulations, excess payments to
contractors, and wrong recording of transactions.
High o The head of the PIU to
ensure strict adherence
to the project financial
management manual
which will include
processing of
management, and
assets.
PIU.
implementation are not attended to.
Substantial o Quarterly project
progress reports to
include aggregate
reconciled with ADB
LFIS records.
o The PCC to ensure
timely resolution of
significant financial
management issues.
Overall Control Risk-BUET Substantial
Control Risk-University of Dhaka (DU)
with.
High o The PCC, PIU, and
relevant financial
requirements.

27
2. Budgeting, Accounting Policies and Procedures
o The university’s financial management manual is outdated.
management manual
which will include
processing of
management, and
assets.
PIU.
not follow ADB reporting requirements
implementation are not attended.
progress reports to
include aggregate
reconciled with ADB
LFIS records.
o The PCC to ensure to
ensure timely resolution
of significant financial
management issues.
Overall Control Risk-DU High
Control Risk-Jashore University of Science and Technology
(JUST)
with.
High o The PCC, PIU and
relevant financial
requirements.
2. Budgeting and Accounting Policies and Procedures
o The university’s financial management manual is outdated.
o Accounting transactions are recorded manually which may
be prone to errors.
management manual
which will include
processing of
management, and
assets.
PIU.

28
implementation are not attended to.
progress reports to
include aggregate
reconciled with ADB
LFIS records.
o The PCC to ensure
timely resolution of
significant financial
management issues.
Overall Control Risk-JUST High
Overall Control Risk High
Overall Combined Risk High
ADB = Asian Development Bank, BUET = Bangladesh University of Engineering and Technology, DU = University
of Dhaka, FAPAD = Foreign-Aided Project Audit Directorate, FM = financial management, iBAS++ = Integrated
Budget and Accounting System, JUST = Jashore University of Science and Technology, LRAD = Local and Revenue
Audit Directorate, LFIS = Loan Financial Information System, MOE = Ministry of Education, MOF-ERD = Ministry of
Finance–Economic Relations Division, MTBF = medium-term budget framework, PCC = project coordination
committee, PFM = public finance management, PFS = project financial statement, PIC = project implementation
committee, PIU = project implementation unit, PMU = project management unit, PSC = project steering committee,
UGC = University Grants Commission.
20. Based on the assessment, it is concluded that the overall project financial management
pre-mitigation risk is “high” which can come down to “moderate” after mitigation measures have
been taken.
21. ADB and the implementing agencies have agreed to implement the proposed Financial
Management Action Plan (FMAP) measures to address the deficiencies raised by the
assessment. The FMAP is provided in Table 15 below.
Table 15. Time-Bound FMAP
Action Responsibility Resources Timeframe
1 Hire an FM consultant to
• develop the project financial management
manual which will include procedures for
adequate controls with regard to processing of
transactions, contract management, and
safeguarding of project assets;
• develop detailed TORs for the project financial
management staff; and
• train relevant project financial management staff
on ADB requirements
ADB TA funds Before loan
negotiations
2 Establish the PSC, PIC, PCC, and appoint the Project
Director.
MOE, UGC,
BUET,
University of
Dhaka, JUST,
ADB
Project
funds
Immediately
following the
signing of loan
agreement
with ADB
3 Set up the PMU and PIUs with adequate financial
management staff (preferably with prior ADB experience)
and a clear organizational structure
UGC, BUET,
University of
Dhaka, JUST
Project
funds
Within 1 month
of signing the
loan
agreement
with ADB
4 Maintain inventory and fixed assets registers PMU and PIUs Project
funds
Monthly

29
5 Conduct physical verification of all inventory and fixed
assets in accordance with the 2018 ADB reference guide
on asset inspection for project integrity
PMU Project
funds
Yearly
6 Include in the APFS package a status on actions taken to
address previous years audit observations
PMU Project
funds
Yearly starting
from Year 2
7 Conduct an independent fiduciary review of the project
including an assessment of operational and financial
aspects of the implementation and provide
recommendations on the efficacy of internal control
arrangements and evaluation of project performance
against project objectives
ADB TA funds 6 months
before the
midterm
review mission
8 Take stock of the physical location and usage of the
assets
ADB ADB
project
team and
consultants
During mid-
term review
and final
evaluation
missions
9 Re-communicate to the PMU and PIUs ADB financial
management requirements for project closing
ADB ADB
Project
team
Before last
disbursement
ADB = Asian Development Bank, APFS = audited project financial statement, BUET = Bangladesh University of
Engineering and Technology, JUST = Jashore University of Science and Technology, MOE = Ministry of Education,
PCC = project coordination committee, PIC = project implementation committee, PMU = project management unit, PIU
= project implementation unit, PSC = project steering committee, TA = technical assistance, TOR = terms of reference,
UGC = University Grants Commission.
B. Disbursement
1. Disbursement Arrangements for ADB Funds
22. Disbursement of the loan proceeds will follow ADB’s Loan Disbursement Handbook (2022,
as amended from time to time)4
, and detailed arrangements agreed upon between the
government and ADB. Upon appointment, PMU and PIU staff, including the managerial staff and
accounting staff who will be involved in the disbursement process, should coordinate with ADB’s
Bangladesh Resident Mission Disbursement Unit in collaboration with ADB FM staff and
consultant regarding the training for project staff on disbursement policies and procedures.
23. The PMU will take overall responsibility for disbursements. The PMU, through authorized
signatories,5
will prepare and send withdrawal applications to ADB with the required supporting
documents, in accordance with ADB’s Loan Disbursement Handbook.
24. Direct payments. Direct payments are applicable for foreign currency payments. All local
currency payments should be routed through the advance accounts as per Loan Disbursement
Handbook.
25. Considering that UGC and the universities have financial management staff with adequate
academic and professional qualifications, PMU under UGC will establish advance accounts for
the project. However, in the absence of prior ADB project experiences and adequate FM capacity
at PIUs, the use of statement of expenditure procedure will only be considered for approval after
ADB observes sound financial management and disbursement practices during project
4
The handbook is available electronically from the ADB website (https://www.adb.org/documents/loan-disbursement-
handbook).
5
The advance account will have two authorized signatories ─ project director, and finance manager. For withdrawal
applications, project director and finance manager will be authorized to sign the withdrawal applications.

30
implementation. ADB is expected to review the financial management and disbursement practices
after one year of the project implementation.
26. Advance fund procedure. A United States dollar (USD) advance account will be opened
by UGC at the Bangladesh Bank for ADB loan. A corresponding local currency (BDT) advance
sub-account will be opened at a commercial bank (with prior approval from the MOF) and
operated by the PMU in UGC. Funds from the USD advance accounts will be converted and
transferred into the advance sub-accounts (BDT) to be maintained by the PMU-UGC.6
The
advance accounts are to be used exclusively for ADB’s share of eligible expenditures. The total
outstanding advance to the advance account should not exceed the estimate of ADB’s share of
expenditures to be paid through the advance account for the forthcoming 6 months. PMU under
UGC may request for initial and additional advances to the advance account based on an estimate
of expenditure sheet setting out the estimated expenditures to be financed through the account
for the forthcoming 6 months. Supporting documents should be submitted to ADB by the PMU
under UGC in accordance with ADB’s Loan Disbursement Handbook (2022, as amended from
time to time) when liquidating or replenishing the advance accounts. The PMU is responsible for
collecting and retaining all transactional records pertaining to disbursements under this project.
27. Each PIU will open an advance sub-sub account (in BDT) for each funding source at a
commercial bank. The sub-sub accounts are to be used exclusively for ADB’s share of eligible
expenditures. The total outstanding advance to the advance sub-sub accounts shall not exceed
the 6-months estimate of expenditures to be financed through the sub-sub accounts. The PMU
under UGC should ensure that every liquidation and replenishment of each sub-sub account is
supported by required documentation following ADB’s Loan Disbursement Handbook (2022, as
amended from time to time).The PIUs will therefore send all transaction supporting documents to
PMU so that PMU can centrally manage all financial records pertaining to this project, which will
then be made promptly available to ADB and auditors upon request. UGC, who administers the
advance accounts, is ultimately accountable and responsible for proper use of advances to the
advance accounts – including advances to any sub-accounts.
28. Payments for stipend & fellowship and staff development costs. PMU will develop
selection criteria in close consultation with respective universities. Based upon the selection
criteria, respective universities will set up a selection committee for awarding stipends and
allowances. Such a selection committee will identify appropriate recipients of stipends and
fellowships based on criteria in accordance with project objective and activities. The selection
committee will issue an official letter of award to the recipients. The recipients will sign
acknowledgement receipts upon receiving their stipend and allowance. PMU will therefore submit
those records to ADB as justifying documentation when liquidating these expenditures. For the
staff development, PIU head will nominate staff who will avail domestic short-term training.
Regarding staff development costs related to overseas training and long-term training, the Vice
Chancellor of the respective university will nominate staff. Payment for these expenditures will be
justified in accordance with ADB Loan Disbursement Handbook, i.e., invoices from training
providers and evidence of payments issued by the universities or/and the PMU. For further details,
PMU – in consultation with PIUs – will develop operational manual for providing stipend,
fellowship and staff development, before any payment is released for these activities.
6
ADB requires all documents to be retained for at least 1 year after ADB receives the APFS for the final accounting
period of implementation, or 2 years after the loan closing date, whichever is later. Government practice provides for
all documents and records to be retained for at least 5 years.

31
29. Authorized signatories. Before submitting the first withdrawal application, the borrower
should submit to ADB sufficient evidence of the authority of the person(s) who will sign the
withdrawal applications on behalf of the government, together with the authenticated specimen
signatures of each authorized person.
30. Other matters with withdrawal applications. The minimum value per withdrawal
application is stipulated in the ADB’s Loan Disbursement Handbook. Individual payments below
such amount should be paid (i) by the PMU or PIU and subsequently claimed to ADB through
reimbursement, or (ii) through the advance fund procedure, unless otherwise accepted by ADB.
The PMU should ensure sufficient balances under each category and contract before requesting
disbursements by checking ADB loan and grant financial information services. Use of ADB’s
online Client Portal for Disbursements7
system is mandatory for submission of withdrawal
applications to ADB.
2. Disbursement Arrangements for Counterpart Funds
31. The PMU and the PIUs will manage government counterpart funds through separate bank
accounts. Counterpart funds will be provided by the Finance Division on a quarterly basis and will
pass through the normal pre-audit system in place. The Planning and Development Division at
the UGC will be responsible for submitting funding requests to the Finance Division through the
SHED of MOE. The process normally takes 15 days to have requested funds deposited to UGC
bank account. UGC will be responsible for transferring counterpart funds to the three
implementing universities’ bank accounts per their approved annual workplans and estimated
expenditures, and records keeping. Eligible project costs funded by counterpart funds will be
recorded in the accounting records of the UGC and universities’ accounting offices.
C. Accounting
32. The executing agency will maintain, or cause to be maintained, separate books and
records by funding source for all expenditures incurred on the project.8
For their respective
components, the PMU and the three PIUs at the public universities will follow the government
accounting rules and regulations which are broadly based on the cash-basis International Public
Sector Accounting Standards.
D. Auditing and Public Disclosure
33. The implementing agencies will submit quarterly and annual project financial statements
to the UGC/PMU to facilitate preparation of annual consolidated project financial statements
covering all project expenditures incurred by the UGC and three universities. The SHED of
MOE/UGC will cause the project financial statements to be audited in accordance with
International Standards on Auditing or International Standards for Supreme Audit Institutions and
with the government’s audit regulations, by an independent auditor acceptable to ADB. As the
constitutionally mandated supreme audit institution, it is expected that the Office of Comptroller
and Auditor General-FAPAD shall conduct the audit. The audited project financial statements will
be compiled by the PMU and submitted in English language to ADB no later than 6 months from
the end of the fiscal year.
7
The Client Portal for Disbursements facilitates online submission of withdrawal applications to ADB, resulting in faster
disbursement. The forms are available in https://www.adb.org/documents/client-portal-disbursements-guide.
8
To ensure adequate segregation of project expenditures, the PAM cost categories have been mapped to the
Government of Bangladesh Economic codes shown in Appendix 3 of this PAM.

32
34. Each audit report for the project financial statements will include a management letter,
auditor’s opinions, which cover (i) whether the project financial statements present an accurate
and fair view or are presented fairly, in all material respects, in accordance with the applicable
financial reporting standards; (ii) whether the proceeds of the loan were used only for the
purpose(s) of the project; and (iii) whether the borrower or the implementing agencies were in
compliance with the financial covenants contained in the legal agreements (where applicable).
35. Compliance with financial reporting and auditing requirements will be monitored by ADB-
assigned FM staff, review missions and during normal program supervision, and followed up
regularly with all concerned, including the external auditor.
36. The government, the executing agency and the implementing agencies have been made
aware of the ADB’s approach to delayed submission, and the requirements for satisfactory and
acceptable quality of the audited project financial statements.9
ADB reserves the right to require
a change in the auditor (in a manner consistent with the constitution of the borrower), or for
additional support to be provided to the auditor, if the audits required are not conducted in a
manner satisfactory to ADB, or if the audits are substantially delayed. ADB reserves the right to
verify the project’s financial accounts to confirm that the share of ADB’s financing is used in
accordance with ADB’s policies and procedures.
37. Public disclosure of the audited project financial statements, including the auditor’s opinion
on the project financial statements, will be guided by the ADB’s Access to Information Policy
2018.10
After the review, ADB will disclose the audited project financial statements and the opinion
of the auditors on the project financial statements no later than 14 days of ADB’s confirmation of
their acceptability by posting them on the ADB’s website. The management letter, additional
auditor’s opinions, and audited entity financial statements will not be disclosed.
VI. PROCUREMENT AND CONSULTING SERVICES
A. Advance Contracting and Retroactive Financing
38. All procurement of goods, works, and non-consulting and consulting services will follow
the ADB Procurement Policy (2017, as amended from time to time) and the Procurement
Regulations for ADB Borrowers (2017, as amended from time to time)11
39. All advance contracting and retroactive financing will be undertaken following ADB
Procurement Policy (2017, as amended from time to time) and Procurement Regulations for ADB
Borrowers: Goods, Works, Nonconsulting and Consulting Services (2017, as amended from time
9
ADB’s approach and procedures regarding delayed submission of audited project financial statements:
(i) When audited project financial statements are not received by the due date, ADB will write to the executing agency
advising that (a) the audit documents are overdue; and (b) if they are not received within the next 6 months, requests
for new contract awards and disbursement such as new replenishment of advanced accounts, processing of new
reimbursement, and issuance of new commitment letters will not be processed;
(ii) When audited project financial statements are not received within 6 months after the due date, ADB will withhold
processing of requests for new contract awards and disbursement such as new replenishment of advanced accounts,
processing of new reimbursement, and issuance of new commitment letters. ADB will (a) inform the executing agency
of ADB’s actions; and (b) advise that the loan may be suspended if the audit documents are not received within the
next 6 months; and
(iii) When audited project financial statements are not received within 12 months after the due date, ADB may
suspend the loan.
10
Access to Information Policy: https://www.adb.org/documents/access-information-policy.
11
Checklists for actions required to contract consultants by method available in e-Handbook on Project Implementation
at http://www.adb.org/documents/handbooks/project-implementation/.

33
to time). Invitations to bid under advance contracting and retroactive financing will be issued
subject to ADB prior approval. The borrower, SHED of MOE, UGC and the universities have been
advised that approval of advance contracting and retroactive financing does not commit ADB to
finance the project.
40. Advance contracting. Advance contracting will apply for the (i) civil works for the CSE
departments at BUET and JUST and Institute of Information Technology at DU, (ii) supply of small
equipment and furniture for the PMU and PIUs, (iii) vehicle hires for PMU and PIUs, (v) consulting
services to engage visiting professors and other technical experts, and (iv) consulting service for
the construction supervision consultant and other consultants supporting project implementation.
41. Retroactive financing. ADB may finance eligible expenditures including works, goods,
and consulting services costs up to 20% of the loans incurred before loan effectiveness and within
12 months before loan signing.
B. Procurement of Goods, Works, and Services
42. Open competitive bidding (OCB) using national advertising will be used for all civil works
contracts and some goods packages will be tendered using OCB with national advertisement. All
three large civil works packages, the first goods package by UGC and each university, and some
selected high value goods packages will be subject to prior review, hence, the invitations for bids,
bidding documents, bid evaluation reports, and draft negotiated contracts need ADB’s prior review
and approval. For the subsequent nationally advertised OCB packages, invitations for bids,
bidding documents, bid evaluation reports, and signed contracts provided they are consistent with
previously approved documents will not require ADB’s prior review; but the latter will be subject
to post review sampling. Single-stage/one-envelope bidding procedure will be used for the large
civil works packages, while single-stage/two-envelope bidding procedure will be used for the
complex ICT goods package. Requests for quotations will be sought for works, goods and
services valued up to $100,000. The relevant sections of ADB’s Anticorruption Policy (1998, as
amended to date) will be included in all procurement documents and contracts.12
43. All consulting services are for prior review except for simplified individual consultant
selection. This project needs to engage short-term experts such as visiting professors, quality
assurance experts, accreditation experts, curriculum development experts, equipment experts
(technical specification preparation, bid evaluation and commissioning), competitive research
grant review experts, speakers at seminars, workshops, conferences and training and other pool
of international and national consultants. These short-term individual consultants will be hired
without advertisement, short-listing and evaluation by waiving these requirements for individual
consultant recruitment under Staff Instructions on Borrower-Administered Procurement of Goods,
Works, Non-consulting and Consulting Services. This is similar to resource person contracts
under ADB-administered technical assistance, and this simplified short-term individual consultant
contract may be on an intermittent basis, not exceeding 33 working days per contract, and only
be awarded a maximum of 3 engagements not to exceed an aggregate total of 66 working days
within a 12-month period, and the contract form of this simplified short-term individual consultant
selection is in Appendix 9. The first simplified individual consultant selection for each PIU will
require ADB prior review but subsequent selections are for post review (sampling).
44. A procurement plan indicating review procedures, contract packages, and national
procurement guidelines is in Section C. The procurement plan includes (i) civil works for the CSE
12
Available at: https://www.adb.org/documents/anticorruption-policy

34
departments at BUET and JUST and Institute of Information Technology at DU; (ii) goods
contracts for equipment and furniture for the PMU, PIU offices and new buildings at the
universities, and vehicles for the PMU and universities; and (iii) services.
45. Three universities, BUET, DU and JUST, will carry out procurement activities for the
university level activities and procurement packages including the department buildings. For civil
works and goods, these universities will use the Electronic Government Procurement (e-GP)
System (https://www.eprocure.gov.bd/).
46. The project will require 1,158 person-months of consulting services. PMU will recruit
national construction supervision consultant using the quality-and cost-based selection method
with a standard quality-cost ratio of 80:20 to assist the PIUs in reviewing the works contractors
detailed designs, monitor construction, and facilitate payments. The universities will source
visiting professors on simplified individual consultant contracts. Out of which, PMU will support
the Digital University to source two visiting professors on individual consultant contracts to support
their new academic program development. Individual consultants will be recruited through the
individual consultant selection method to support project implementation, including experts on
gender, higher education development, procurement, financial management, and environment
safeguard.
C. Procurement Plan
47. The procurement plan, including advanced procurement action items is in Appendix 4.
This will be updated with the approval of UGC, in agreement with ADB, as part of the annual
planning process or as required during implementation.
D. Consultant's Terms of Reference
48. Consultants or consulting services will be sourced to support the project implementation.
The consultants’ outline terms of reference are in Appendix 5.13
VII. SAFEGUARDS
A. Environment
49. Following ADB’s Safeguard Policy Statement (SPS) 2009, the project is categorized B for
environment as the civil works for the new buildings of CSE departments at BUET and JUST and
Institute of Information Technology at DU will have location-specific, time-bound impacts during
construction. The initial environment examination (IEE) and the environmental management plan
(EMP) for each location describe the potential environmental impacts and mitigation measures.
At the DU site, no demolition works will be undertaken without prior assurance to current
occupants for an allocation of housing or accommodation in the new staff housing. In BUET site,
no civil works will commence prior to the relocation of the small graveyard following the
requirements of the Ministry of Liberation War Affairs and SPS 2009. DU and BUET will ensure
that no construction contracts will be awarded until the occupants in the existing staff housing at
the project site in DU are clear on where they will move, and until the graveyard relocation plan
in BUET is completed. Stakeholders’ consultation will continue during project implementation. A
stakeholder engagement and information disclosure plan were prepared as part of the IEE and
13
Checklists for actions required to contract consultants by method are available in the e-Handbook on Project
Implementation at http://www.adb.org/documents/handbooks/project-implementation/.

35
will be implemented upon ADB approval of the project. Outcome of demolition, relocation of
graveyard, and stakeholders’ consultations will be included in the environmental monitoring
reports to be submitted by BUET, DU, and JUST to ADB and these reports will be disclosed in
the ADB website. Kindly note that environmental monitoring reports will be submitted to ADB
semiannually during project implementation.
50. Project management unit. The PMU will be responsible for (i) monitoring, through the
PIUs, the compliance of contractors to the EMP; (ii) take corrective actions for any non-
compliance; (iii) establish a grievance redress mechanism (GRM); and (iv) review the
environmental monitoring reports submitted by the PIUs. GRM is the process of resolving
complaints that may be filed during project implementation in a time-bound and transparent
manner. The contact person and the procedure when filing a complaint will be disclosed by the
PMU/PIUs to affected persons and communities before any start of construction works and the
information will be posted also on billboards at the construction sites.
51. Project implementation unit. The PIU at each of the university will be responsible for
their respective projects and will ensure (i) that their corresponding EMP and environmental
monitoring plan (EMoP) are properly implemented, and (ii) timely reporting to PMU of the
environmental monitoring report required by ADB, of public consultations (as appropriate), and in
handling of complaints according to the GRM. Key responsibilities for PIU will include:
(i) designate a staff to oversee implementation of EMP and EMoP;
(ii) ensure compliance of contractor to EMP and EMoP;
(iii) engage stakeholders, if needed;
(iv) conduct onsite spot-checks to monitor compliance of contractor (see Environmental
Inspection and Monitoring Checklist in Appendix 6);
(v) in the event of non-compliance by Contractor or any unanticipated environmental
impacts, coordinate with the PMU environmental consultant in preparing a corrective
action plan (CAP) to address the issue with time-bound actions (CAP will be submitted
to ADB for review and disclosure to ADB website);
(vi) ensure that any grievance/complaint received are addressed in a timely manner;
(vii) maintain a record of grievance/complaint received, resolution or action taken, and
include the details in the environmental monitoring report;
(viii) keep a list of relevant permits issued by the government for the project, if any; and
(ix) prepare the respective environmental monitoring report and submit to the PMU for
consolidation and finalization by the environmental safeguard officer at the PMU.
52. Contractors. The respective EMP from each university will be included in the bid and
contract documents. This will be verified by the PIUs and the PMU. The contractor will designate
their environmental staff who will be responsible in overseeing the implementation and
compliance to EMP and EMoP during the construction phase. A record of complaint/grievance
submitted at the project level through the contractor will also be maintained including the action
taken to address the issue. The designated environmental staff will submit a monthly compliance
and monitoring report to the PIU-designated staff on environmental issues. The compliance and
monitoring report will cover the status of EMP and EMoP implementation, and the specific
environmental clause(s) in their contract required by PIU.
53. Contractors to provide safe and healthy working conditions. Principle 10 of SPS 2009
requires provision of safe and healthy working conditions to workers, and prevent accidents,
injuries, and diseases. It also requires the establishment of preventive and emergency
preparedness, and response measures to avoid, and where avoidance is not possible, to

36
minimize, adverse impacts and risks to the health and safety of local communities. To comply
with Principle 10, contractors will specify the minimum requirements of providing workers with
good sanitation, safe drinking water, fire, and other safety controls, etc. in the bid and contract
documents. In response to COVID-19, contractors will prepare and implement a health and safety
plan (H&SP) with designated person to oversee compliance, and the mandatory use of
appropriate personal protective equipment. The H&SP is included as an appendix in the IEE of
DU, BUET, and JUST, and was prepared based on the requirements of ADB, the government,
and the guidance notes of the World Health Organization. The H&SP will be an integral part of
the EMP. Prior to the start of construction works, the contractors together with the PIU will conduct
orientation training of the workforce on COVID-19 preparedness based on the H&SP.
54. The government, through the Directorate of General Services of the Ministry of Health and
Family Welfare, is monitoring the incidences of COVID-19. The PIU will coordinate with the
contractors for any risks to COVID-19 exposure in the construction sites at DU, BUET, and JUST
to ensure the health and safety of workers, students, faculty members, staff, and the immediate
local communities.
55. Monitoring and reporting. The PMU will hire an environmental safeguard officer
(consultant) to support the universities in monitoring compliance of EMP implementation.
Appendix 5 gives the terms of reference of the environmental safeguard officer. Once the loan is
effective, the environmental monitoring report will be submitted by UGC to ADB semi-annually
during construction, and annually after construction is completed. Appendix 6 presents the
proposed format of the monitoring reports. The environmental monitoring reports will be publicly
disclosed to the ADB website as required by SPS 2009 and Access to Information Policy 2018.
56. Grievance redress mechanism. A grievance redress committee (GRC) will be created
by the PMU. The GRC will be chaired by the PMU Head and members consist of representative
from the local government, representative of contractor(s), and a representative from the PIU.
The environmental safeguard officer will act as the secretary of the GRC. Cost of implementing
the GRM will be borne by the PMU. Transparency in handling complaints filed and resolved will
always be observed. The GRC will convene once a month to resolve the complaints received
against the project (if any), will maintain a record of complaints received and resolved, and will
advise the complainant on the decision made. Filing of complaint can be either in writing or by
phone. With restrictions due to COVID-19, filing of complaints will be made online as much as
possible to prevent any physical interaction. Appendix 6 presents a sample complaint form which
will be made available in Bangla. The complainant can seek redress in three levels: (i) through
the PIU at each university or through the site engineer of the contractor, (ii) through the GRC, and
(iii) the DOE based on the Environment Court Act 2000 (amended in 2002 and 2010) or the
appropriate courts of law. The complainant is not restricted from seeking resolution through the
legal system at any point in the GRM process.
57. Climate change. The project is considered low risk against climate change. With a
business-as-usual scenario, the temperature will continue to rise and is expected to be around
1.8o
C from baseline (1986–2005) by 2050. Extreme rainfall events could increase in the future
that may lead to flooding. Bangladesh is a flood-prone country with about 80% of its surface
forming a giant floodplain. Flooding types are flash flood (due to heavy or excessive rainfall),
river/sea flooding (or monsoon flooding) and waterlogging (due to poor drainage). Jashore in
Khulna and the western part of Dhaka have a higher exposure to riverine and monsoonal floods.
However, the universities have low risk of flooding. JUST is located about 24 km from the Bhairab
River, thus, riverine flooding will be considered very low. No other river or stream is near or within
the area of JUST. In Dhaka Metropolitan Area, where the two universities are located (i.e., BUET

37
and University of Dhaka), it is bounded by four rivers, but they are far. The closest of which is the
Buriganga River, about 6 km from BUET and DU.
58. Though the project has low climate risks, green building features were incorporated in the
design of the new buildings that cover energy-efficient architectural designs, equipment, and
fixtures expected to reduce the overall energy and water use. Building envelopes and windows
will be designed to consider natural light, ventilation, and wind speed. Project site in Jashore and
Dhaka will include backfilling to provide additional protection for the building pile foundation as
part of the sites are lower than the current street elevation. The estimated adaptation cost to
climate change is $0.48 million while the mitigation cost is $4.387 million which incorporates the
green building features, the use of energy-efficient lighting and cooling systems, and Energy Star-
certified products. The cost estimate is given in Appendix 7.
B. Other Safeguard Matters
59. Involuntary resettlement. The project is categorized C per the SPS. Three new buildings
will be constructed within the existing university premises.
60. Tribes, minor races, ethnic sects and communities. The project is categorized as C
because no tribes, minor races, ethnic sects, and communities reside within the project area,
according to ADB’s Safeguard Policy Statement.14
61. Prohibited investment activities. Pursuant to ADB’s Safeguard Policy Statement
(2009), ADB funds may not be applied to the activities described on the ADB Prohibited
Investment Activities List set forth at Appendix 5 of the Safeguard Policy Statement (2009).
VIII. GENDER AND SOCIAL DIMENSIONS
62. The project is categorized as gender equity considering that higher education in CSE/IT
programs can provide opportunities to challenge the gender stereotypes related to technology
professions and empower female graduates in pursuing labor market opportunities in IT industry.
63. While enrollment figures are higher for women than men in primary and secondary
education, women enrollment for the higher education is considerably lower than men in 2021
(22.8% for women and 27.3% for men). Despite improvement in women enrollment in recent
years, the gap of women’s participation in higher education, particularly related to advanced
science and technology fields, needs to be reduced. In CSE/IT-related faculties, women students
only account for around 22%, and addressing gender stereotyping remains a significant
challenge. In the Bangladesh IT sector, recruitment of university graduates from women is less
than half of university graduates from men in 2017–2018. The women employees have less
turnover, good dedication to work, and ability to take challenges, but employers consider security,
working location and family commitments when they recruit women employees which acts as a
barrier. The focus group discussions with women graduates suggest the areas of improvement in
career guidance, on-the-job-training, computer equipment infrastructure development, more
practical sessions, and specialization in certain field. The ability to work in a team with problem
solving skills and communication skills in English are other areas which make differences during
the job interviews.
14
Groups or population identified as Indigenous Peoples within the context of ADB’s Safeguard Policy Statement will
be referred to in this document as tribes, minor races, ethnic sects and communities (following the request of the
Government of Bangladesh)

38
64. The gender equity and social inclusion (GESI) action plan includes (i) consultations with
students and lecturers on including GESI-responsive facilities in the faculty building designs; (ii)
recruiting faculty members in a gender equitable manner; (iii) ensuring GESI-sensitive program
curricula and trainings for students, lecturers, and industry human resource managers; and (iv)
providing soft skills and mentoring for female graduates including those with disability to thrive in
non-traditional and emerging jobs. The PMU and PIU will monitor and report GESI action plan
implementation with support from a GESI consultant and university gender cells. The progress
will be reported to the PSC through quarterly progress reports. The GESI monitoring form is in
Appendix 8.
Table 16. Gender Equity and Social Inclusion Action Plan
Activities Targets and Indicators
Responsible
Agency
Timeframe
Outcome. Industry responsiveness of tertiary level CSE/IT education improved
a. Employability of
CSE/IT graduates
improved
At least 40% of graduates (both men
and women) with bachelor’s degrees
from the three universities are
employed within 6 months of
graduationa
(2018 baseline: 28.1%,
male 28.2% and female 27.8%)
Universities
(PIU)
From 2023
to 2029
Output 1. Modern learning, research and start-up facilities established
1. Establish GESI-
responsive facilities in
the expansion and
modernization of
learning and research
infrastructures (DMF
1a)
1. GESI responsive infrastructure for
the expanded CSE/IT programs, in
three universitiesb
(2022 baseline:
0)
Universities
(PIU) and
gender
specialist
Q4 2026
2. Facilities for start-up
companies
established in three
universities (DMF
output 1b)
2. GESI-responsive facilities for
startup companies established at
least for 2 universities (2022
baseline: 0)
Universities
(PIU) and
gender
specialist
Q4 2026
3. Increased access for
women in modern
learning, research or
startup facilities
3. At least 170 women students
admitted per year benefitted from
modern learning, research or
startup facilities (2022 baseline: 82
new women student intake)
Universities
(PIU)
By 2028
Output 2. Quality and industry relevance of CSE/IT programs enhanced
4. Undergraduate and
graduate students
completed CSE/IT
programs (DMF output
2a)
4. At least 550 (25% of 2,200) women
undergraduate and graduate
students completed CSE/IT
programs in three universities (2022
baseline: 480 students, 17.1%
women)
Universities
(PIU)
From 2023
to 2028

39
Responsible
Agency
Timeframe
5. At least 370 women received
undergraduate scholarship (2022
baseline: no women receive
undergraduate scholarship to study
CSE/IT education)
5. Faculty members
increased and trained
in modern pedagogical
approaches (DMF
output 2d.)
6. Women faculty members increased
to at least 20% (40 out of 200) (2022
baseline: 13.1% [14 out of 107])
7. At least 75% women faculty
members reported enhanced
knowledge and skills in modern
pedagogic approaches (2022
baseline: no women faculty
members are trained in modern
pedagogic approaches)
Universities
(PIU)
From 2023
to 2028
6. Graduates from the
three universities and
other universities
completed internships
or industry-
collaboration capstone
projects (DMF output
2e)
8. At least 80% of men and women
graduates from the three
universities completed internships
or industry-collaboration capstone
projects (2022 baseline: 8.3% of
graduates [2.8% among women])
9. At least 300 students (at least 50%
women) from other universities
completed internships or industry-
collaboration capstone projects
(2022 baseline: 8.3% of graduates
[2.8% among women])
Universities
(PIU)
From 2023
to 2028
Output 3. R&D and technology entrepreneurship strengthened
7. Conduct research and
development for
people with disability
(DMF output 3a)
10. At least 4 research projects
implemented for disability
solutions.
Universities
with
consultant
support
By Q2
2028c
8. Enhanced knowledge
and skills of faculty
members and IT
professionals in
technology
entrepreneurship
(DMF output 3b)
11. At least 2,000 students, faculty
members, and IT professionals
(30% women) reported enhanced
knowledge and skills related to
technology entrepreneurship (2022
baseline: 0)
12. At least three GESI-related cases
of technology enterprise focusing
women specific issues or services,
or enterprises established by
women to be included in the
training modules (2022 baseline: 0)
Universities
(PIU)
By Q2 2028
9. Provide scholarships
and stipends to
postgraduate students
13. At least 540 postgraduate students
(40% women) from three
universities supported under the
Universities
(PIU)
By Q2 2028

40
Responsible
Agency
Timeframe
in three universities
(DMF output 3d)
stipend program for the duration of
the study (2022 baseline: no
stipend program for postgraduate
CSE/IT education)
Output 4. Project management capacity strengthened
10. By 2024, manuals for
stipend, research
grant, internship
program
implementation and
monitoring system
developed (DMF
output 4a)
14. Manuals and monitoring system
developed with sex and social
groupd
disaggregated data (2022
baseline: manuals not available)
15. At least 200 women faculties and
students reported enhanced
knowledge on gender equity and
socially inclusive learning
environment and project
implementation through forums
(2022 baseline: no forum)
Universities
(PIU)
supported by
gender
consultant
Q2 2024
11. Student services and
career guidance
centers established
and operational with
at least 5 annual job
fair events open to all
CSE/IT students
(DMF output 4b)
16.By 2028, student services and
career guidance centers
established and operational in
three universities with at least 5
annual job fair events open to all
CSE/IT students from all higher
education institutions and
universities (at least 30% women
students) (2022 baseline: no
centers)
Universities
(PIU)
From 2023
to 2028
CSE/IT = computer science and engineering, software engineering and information technology, GESI = gender equity and
social inclusion, NA = not applicable, PIU = project implementation unit, UGC = University Grants Commission, R&D =
research and development, Ph.D. = Doctor of Philosophy, PMU = project management unit.
a
The universities selected for this project are Bangladesh University of Engineering and Technology, University of Dhaka,
and Jashore University of Science and Technology. The target refers to at least 40% men and 40% women separately.
b
GESI responsive facilities include an adequate number and quality of sanitation facilities for women and people with
disability, inclusive and friendly study areas for students and staff lounges for school administrator, teachers and staff;
and day care services; and security and safety features such as access control systems, increased lighting at night, and
video surveillance systems.
c
Q4 2023 – program designed; Q2 2024 – program launched.
d
The social group refers to but not limited to transgender, small ethnic minorities, person with disability and people from
hard to reach areas.
IX. PERFORMANCE MONITORING, EVALUATION, REPORTING, AND
COMMUNICATION
Table 17. Design and Monitoring Framework
Impact the Project is Aligned with
A highly skilled labor force equipped with technical and professional expertise developed (8th Five Year Plan)a
Results Chain Performance Indicators
Data Sources and
Reporting Mechanisms
Risks and
Critical
Assumptions
Outcome By 2029 for all indicators:

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