1. What is the definition of Accounting and Financial Application System for the Federal Government?

The Accounting and Financial Application System for the Federal Government refers to the application system involving the planning process, management (costing), distribution, expenditure, income, accounting (trust accounts, deposit, salaries, fixed assets, investments, loans), store management (inventory) and public money reporting.


2. Does the accounting and financial application system to be developed by the Ministry/ Federal Departments need to have system approval?

Yes. The Ministries/ Federal Departments planning to develop the accounting and financial application system must obtain system design approval from the Accountant General of Malaysia, in line with the Treasury Instructions (TI) 138 (a).

 

The Ministry/ Department shall also refer to the Chief Government Security Officer (CGSO) for the purpose of assessment and determination of the risk and security control and protection on the system/ information before a system is developed in order to comply with the requirements of Security Instructions (Revised and Amended 2017). CGSO certification is one (1) of the documents to be submitted to the Accountant General of Malaysia for the system approval application.


3. What processes are involved in the application of system design approval from Accountant General of Malaysia?

The processes involved in the application of system design approval are as follows:

 

Refer the development plan of Accounting and Financial Application System to CGSO

Ministries/ Departments submit the application of system approval to the Ministry’s Account Department (AD)

AD submits application of system approval to the Consultancy Services Division (BKP), Accountant General's Department of Malaysia (AGD)

Ministries/ Departments present application of system approval in Jawatankuasa Sistem Perakaunan Kerajaan Persekutuan (JKSPKP) Pre-Meeting

BKP, AGD present application of system approval to Jawatankuasa Sistem Perakaunan Kerajaan Persekutuan (JKSPKP) for certification

BKP, JANM submits application of system approval to the Accountant General of Malaysia for approval

BKP, JANM issues Approval Letter to the Ministries/ Departments


4. What are the guidelines to be referred by the Ministry/ Department in preparing the system design approval application?

The Ministry/ Department shall refer to the latest Circular Letter of Accountant General of Malaysia on the Guidelines of Development of Accounting and Financial System for Government Agency for preparation of the system design approval application. The application must include:

 

(1) Purpose of application;
(2) Background of the Ministry/ Department;
(3) Justification for application;
(4) Comparison of existing and new systems;
(5) Proposed implementation;
(6) System design diagram;
(7) Financial/ accounting procedures and workflow charts;
(8) Financial documents (with example);
(9) ICT network and infrastructure design diagram;
(10) CGSO certification;
(11) System security features; and
(12) Contact details.


5. What are the relevant circulars and can be referred to by the Ministry/ Department for system development involving e-Payment receipts?

Treasury Circular and the Circular Letter of Accountant General of Malaysia that can be referred to are:

 

(1) Tatacara Pengurusan Terimaan - SPANM Bil. 3 Tahun 2019;
(2) Terimaan Hasil Kerajaan Secara Elektronik di Terminal Point-Of-Sale – Tadbir Urus Kewangan (PS) 2.1;
(3) Terimaan Kerajaan Secara Elektronik Melalui Portal Kementerian atau Jabatan - PS 2.2;
(4) Terimaan Kerajaan Secara Elektronik Melalui Perbankan Internet Dan Perbankan Mudah Alih - PS 2.3;
(5) Pungutan Hasil dan Terimaan Bukan Hasil Melalui Rangkaian Pejabat Pos dan PosOnline – PS 2.4; and
(6) Other relevant circulars.


6. If there are any questions regarding the application system approval, to whom the Ministry/ Department may refer to?

In the event of a question, the Ministry/ Department may refer to the respective AD or contact the AGD by the address, email and telephone number as stated below.

 

Pengarah
Bahagian Khidmat Perunding
Jabatan Akauntan Negara Malaysia
Aras 5, Perbendaharaan 2
No. 7, Persiaran Perdana
62594, Presint 2
PUTRAJAYA

 

u.p : Unit Kelulusan Persekutuan

Emel : This email address is being protected from spambots. You need JavaScript enabled to view it.

No. Telefon : 03-8886 9546/ 9539/ 9752

 

image