1. Is the accounting system developed by the Ministry / Federal Department should get approval from the Accountant’s General of Malaysia?
Yes. Arahan Perbendaharaan 138(a) stated that the duty of the Accountant General under the direction of the Secretary General of the Treasury to determine that a proper accounting system shall be established and proper monitoring shall be held to prevent loss due to fraud or negligence in all Treasury and Treasury small and other departments, including self-accounting department, federal government or state government.
2. What are the features of the system developed by the Ministry / Department which should be referred to the Accountant General for approval purposes?
System characteristics developed by ministries / departments that require the approval of the Accountant General of Malaysia are those involving the planning, costing, distribution, expenditure, acceptance, accounting (subsidiaries, salaries, fixed assets, investments, loans), inventory management (inventories) and public money reporting. The Accountant General of Malaysia will review and approve the design of the system to be developed
3. Are any guidelines that can be sought by the Ministry / Department for the purpose of preparing a system design approval approval plan by Accountant General of Malaysia?
The Ministry / Department shall refer to the Circular Letter of the National Accountant No. 7 Year 2014 - Guidelines for Development of Financial Accounting System Development Agency as a guide for paper application. For the development of systems involving e-Payment receipts, the Treasury Circular and the Circular of Accountants of Malaysia which need to be referred are as follows:
i. SPANM Bil. 13 Tahun 2014 - Tatacara Perakaunan Terimaan Kerajaan Persekutuan
ii. 1PP PS 2.1 - Pungutan Hasil Kerajaan Secara e-Payment
iii. 1PP PS 2.2 - Pungutan Hasil Dan Terimaan Bukan Hasil Secara Online
iv. 1PP PS 2.3 - Pungutan Hasil Dan Terimaan Bukan Hasil Secara Perbankan Internet Dan Mudah Alih
v. 1PP PS 2.4 - Pungutan Hasil dan Terimaan Bukan Hasil Melalui Rangkaian Pejabat Pos dan Pos Online
4. To whom does the system design approval request be submitted?
Applications must be submitted to the Consultancy Services Division, Accountant’s General Department of Malaysia either via official portal Consultancy Management System (COMS) , https://coms.anm.gov.my/comsv1 or using the following correspondence address:
Advisory and Consultancy Division (BKP),
Accountant General’s Department of Malaysia (JANM),
Level 5, Perbendaharaan 2,
Kompleks Kementerian Kewangan,
No.7, Persiaran Perdana,
Precint 2, 62594 PUTRAJAYA
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Last Updates: 16/10/2018