Budget FY2026-27 · Methodology

How the budget numbers were computed.

Every number in this hub traces to a primary Ministry of Finance PDF. This page documents the sources, conventions, extraction protocol, and verification gate used to produce the data.

Inputs

Source documents

All 375 FY2026-27 Ministry of Finance documents are indexed in the hub document library. Version 1 of this hub extracts from four document groups only. The remaining 283 files (70 demands-for-grants, 61 MTBF, and others) are reserved for a later extraction phase.

GroupFilesYields

budget_in_brief24Budget at a glance, revenue composition, macro assumptions

afs14Consolidated fund receipts, operating and development expenditure by ministry (Statements 6, 7, 8)

supplementary_afs3Revised FY2025-26 figures

budget_speech + budget_2026_2027.pdf1Macro targets, policy announcements (input for the later promise tracker)

FY2025-26 Budget at a Glance (English)1Glance history: 12 indicators across 4 vintages (FY2025-26 budget, FY2024-25 budget, revised, actual) for revision-cycle analysis. Dual-engine extraction from the FY2025-26 document set.

Conventions

Unit and naming conventions

Unit convention

All monetary amounts are stored and displayed in BDT crore (1 crore = 10,000,000 BDT). The AFS source tables use South Asian comma grouping (lakh-crore: e.g., 9,38,000 crore), which is converted to standard western grouping (938,000) for display. Bengali-numeral cells are translated to ASCII digits before parsing.

Ministry name canonicalization

The FY2026-27 AFS has 62 demand codes (101 through 162), one per ministry or division. The Bengali text in the AFS ToUnicode CMap is scrambled (CMap encoding defect in the source PDFs), making direct Bengali-to-English mapping unreliable. The canonical English names are sourced from the corresponding FY2025-26 English AFS statement (Statement 6, Operating Expenditure by Ministry), where codes 101-162 are verified against the correct English labels. Five spot-checks (codes 119, 125, 143, 156, 162) confirm the codes are stable across fiscal years and across the operating, development, and total statements.

Quality control

Verification gate

No staged value reaches the lake without passing all six gate rules. Tolerance for all numeric comparisons: max(1.0 crore, 0.1% of the larger value).

V1Gross totalSum of FY2026-27 original allocation rows with expenditure_kind = "total" equals the Statement 8 printed gross grand total of 1,515,439.0838 crore within tolerance. This is the ministry-wise gross expenditure before the netting bridge (see below).

V2Revenue internalRevenue sub-category rows sum to the Budget at a Glance total revenue figure within tolerance.

V3Cross-documentAny (ministry, fiscal_year, budget_type, expenditure_kind) value appearing in more than one staged source agrees within tolerance.

V4CompletenessAt least 50 distinct ministries present; all three value columns present: (2026-27, original), (2025-26, revised), (2025-26, original).

V5Per-ministry identityOperating + development equals total for every ministry in every (fiscal_year, budget_type) column within tolerance.

V6Glance-history consistencyFor every (fiscal_year, vintage) in the glance history table: NBR + non-NBR tax equals tax revenue and tax + non-tax equals total revenue within ±2 crore (printed rounding); every value positive except the budget deficit, which must be negative; nominal GDP exceeds total expenditure; all 4 vintages and all 12 indicators present.

Reconciliation

From raw PDF to headline

Spot-check protocol

Before the first lake load, 25 staged values were sampled with a fixed random seed (seed=27) and each was read back against the cited source PDF page. All 25 matched the printed value exactly (spot-check result: 25/25 passed). Any future re-extraction must repeat this check.

Gross-to-net reconciliation

Statement 8 prints both the gross ministry-wise total and the reconciliation bridge to the net headline. The printed figures are:

Gross ministry-wise expenditure1,515,439.0838 crore

Less: development netting, food account transfers, and loans and advances recoveries (as printed in Statement 8)

Net headline expenditure938,000.0050 crore

The hub Overview page displays the net 938,000 crore headline. The Comparisons and Sectors pages display ministry-wise gross totals. This distinction is labeled explicitly on each page.

Annual Development Programme

The Budget at a Glance figure for ADP is 300,000 crore (core government-funded ADP). The total ADP including corporation self-financing is 308,925 crore. This hub displays the 300,000 crore core figure consistent with the budget headline. The 308,925 crore figure appears in the ADP annex and includes self-financed expenditure by state-owned enterprises, which is not part of the consolidated fund.

Data last updated: 2026-06-11. All figures from Ministry of Finance, Government of Bangladesh.