1.         Review inactive records in the Department.

2.         Separate records by type, namely financial and non-financial records.

3.         Separate financial records by year-end settlement.

4.         Review the deposit period as set out in Appendix M - Treasury Instructions 150, Schedule of Disposal of Financial and Accounting Records and Schedule of Disposal of Department Records (if any).

5.         Prepare a list of financial and accounting records to be destroyed (Archive Form 4/2008 - Application Form for the destruction of Financial and Accounting Records).

6.         Submit an application to the National Archives of Malaysia and the National Audit Department for permission / support.

7.         Get additional support from the Malaysian Anti-Corruption Commission (MACC) and Internal Audit (if necessary).

8.         Receive approval / support letter from the agency / Department above.

9.            Submit the following document for approval by the Accountant General's Department  of Malaysia (AGD):

                        •           Application letter

                       •           List of financial and accounting records to be destroyed (Archive Form 4/2008 - Application Form for Destruction of Financial and                                       Accounting Records).

                        •           Authorization / support letter from the National Archives of Malaysia (required).

                        •           Authorization / support letter from the National Audit Department (required).

                        •           Approval / support letter from MACC and Ministry Audit (if any).

10.       Receive approval letter from AGD. According to the Internal Audit Management   Division (BPAD) Client's Charter, approval must be given within 10 days from the date the complete application is received.

11.       Perform the destruction of financial documents within three (3) months from the date of approval of AGD (whether sold / burned / refined / cultivated) as stipulated in    letter of Ministry of Finance reference KB557/97/54 Jd.4 (47) dated November 3,   1993.

12.       Return the Financial Accounting and Accounting Credentials Verification Form (Archiving Form 13/08) to the National Archives of Malaysia, the National Audit Department and the Internal Audit Management Division (AGD) within one (1)   month from the date of termination.

 

 

References:

1. Treasury Instructions 150

2. Schedule of Disposal of Financial and Accounting Records

 

Application for Financial Document Disposal is to adressed to :

 Jabatan Akauntan Negara Malaysia
Bahagian Pengurusan Audit Dalam
Tingkat 5 & 6, Lot 2G8B(2M11)
No. 7, Persiaran Perdana, Presint 2
Pusat Pentadbiran Kerajaan Persekutuan
62594 WP Putrajaya

03-8886 9509/ 9585/ 9587/ 9588/ 9591/ 9711

 03-8886 9561 / 8888 7112

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