1. What is the main reference for SAGA ?

Surat Pekeliling Akauntan Negara Malaysia Bilangan 3 Tahun 2018 – Pelaksanaan, Pemantauan, dan Pematuhan Sistem Perakaunan Standard bagi Agensi Kerajaan (Standard Accounting System For Government Agencies)

 

2. What is SAGA?

SAGA refers to Standard Accounting System for Government Agencies. SAGA is either a customized accounting and financial application system or Commercial Off-The-Shelf (COTS) as well as a support system related to financial data that integrates with it. The application system needs to comply with the accounting and financial systems design approved by JANM and SAGA Compliance Criteria.


3. What is SAGA's objective?

The objectives of SAGA are as follows:

i. Ensure that financial statements can be produced in real time, accurately, updated, integrity, comply with the applicable accounting standards and enhanced the accounting and financial management of Government Agencies.

ii. Ensure the security of the system, data and information are secured in terms of confidentiality, integrity and availability of data and information is protected, maintained, complete and accessible at any time.

 

4. Who is the Government Agency?

Government Agency refers to:

i. Federal Statutory Agency (BBP);
ii. State Statutory Agency (BBN);
iii. Local Authority (PBTs); and
iv. Islamic Religion Council (MAIN).

 

5. What is the governance structure of SAGA?

The governance structure of SAGA consists of:

i. Accountants Genaral Department of Malaysia (JANM) Level:

a. SAGA Steering Committee
b. SAGA Technical Committee
c. SAGA Compliance Committee

ii. Ministry / State Secretary / Government Agency Level:

a. SAGA Monitoring Committee (Ministry / State Government)
b. SAGA Implementing Committee (Agency)
c. SAGA Task Force (Agency)

The membership and terms of reference of the governance structure of each level are as stated in SPANM No.3 Year 2018.

 

6. What are the procedure that must be taken by the Government Agency in order to obtain an accounting and financial applications system?

Government agency that wants to develop or obtain an accounting and financial application systems need to apply for system design approval from JANM. An application for approval of the design of the accounting and financial application system shall be submitted to the JANM Consultancy Services Division (BKP) together with the information specified in SPANM No.3 Year 2018.

Government agency that have developed the accounting and financial application system before the issuance of Accountant General of Malaysia Circular (SPANM) No. 5 Year 2010 dated 26 November 2010 are exempted from obtaining the system design approval from JANM.

 

7. How long does it takes to obtain the system design approval from JANM?

Applications will be process within 2 months from the date complete application is received.

The application will go through two (2) committee in JANM which are to be certified by the SAGA Technical Committee (JKT) and to be approved by the SAGA Steering Committee (JKP).

Application for the system design approval must be submitted to BKP JANM at least three (3) weeks prior to the SAGA JKT Meeting.

 

8. Do the system design approval has a validity duration?

The approval has no validity period. However, approval of the design of the accounting and financial application system is void if the Government Agency changed their existing system to a new accounting and financial application system.

 

9. What are the further actions should be taken by the Government Agency after obtaining the system design approval from JANM?

Upon the approval of the design of the accounting and financial application system obtained from JANM, based on the General Circular issued by the Prime Minister's Department, the Government Agency shall submit the application of the system's technical approval to:

i. ICT Driver Committee (JPICT) at the Ministry / State Secretary (SUK); and / or

ii. Public Sector Technical Committee (JTISA) at MAMPU, Prime Minister's Department
(subject to circular in force).

For Government Agency that is not subject to such circular, they shall use their own rules and procedures for the development of the system.


10. What are the impact if the Government Agency does not obtain the system design approval from JANM?

If the agency does not obtain the system design approval from JANM, it may:

a) affects the process of obtaining the SAGA Compliance Certificate as the developed system may not meet the SAGA Compliance Criteria;
b) scaling down the Assessment of Accountability Index by the Auditor-General's Department;
c) likely to affect the procurement approval process at the Ministry of Finance level for non-Self-financing agencies; and
d) likely to affect the procurement approval process at the MAMPU level for non-Self-financing agencies.

 

11. Does the Government Agency need to apply the SAGA Compliance Certificate even though the Government Agency has obtained the system design approval from JANM?

Upon the approval of the design of the accounting and financial application system obtained from JANM, based on the General Circular issued by the Prime Minister's Department, the Government Agency shall submit the application of the system's technical approval to:

i. ICT Driver Committee (JPICT) at the Ministry / State Secretary (SUK); and / or

ii. Public Sector Technical Committee (JTISA) at MAMPU, Prime Minister's Department
(subject to circular in force).

For Government Agency that is not subject to such circular, they shall use their own rules and procedures for the development of the system.


12. What are the SAGA Compliance Criteria that must be complied with by the agency’s accounting and finance application system?

SAGA Compliance Criteria is divided into 12 functional and 8 technical.

The functional criteria:

(i) Accounting Standards
(ii) Accrual Basis Of Accounting
(iii) Flexible Chart of Account Code
(iv) Account Closing
(v) Single-Point Data Entry and Integration
(vi) Addition/ Reduction of Module
(vii) Online Workflow
(viii) Online Payments And Receipts
(ix) Bank Reconciliation
(x) Financial Statements and Reports
(xi) Auditing
(xii) Data Storage

Technical criteria:

(i) User Profiles Administration
(ii) Audit trail
(iii) Log Server System
(iv) Data Encryption
(v) Security of Information and ICT Infrastructure
(vi) Auto Log-Off
(vii) Backup and Restore
(viii) Disaster Recovery Plan

13. How to apply for the Certificate of SAGA Compliance?

(i) Government Agencies shall do self-assessment review of the SAGA Compliance by completing the questionnaire, namely, the Self-Assessment SAGA Compliance Review (SASAR), which was distributed by the AGD to all Government Agencies. This form can also be requested from Bahagian Khidmat Perunding, JANM.
(ii) Lawatan Pemerhatian Sekretariat Pematuhan SAGA will be carried out by Bahagian Khidmat Perunding, JANM. Reports on the findings and recommendations will be given to the Agency after the observations.
(iii) Lawatan Penilaian Jawatankuasa Pematuhan SAGA (JKPS) will be carried out to evaluate and certify the SAGA Compliance.
(iv) The Secretariat will present to the SAGA Steering Committee (JKP) for approval.

 

14. What should the agencies prepare for the visits of the Secretariat and SAGA Compliance Committee?

Agencies need to prepare the presentation slides and relevant supporting documents. The Secretariat will also perform the checking on the system, thus, the agencies must ensure the system can be accessed at the meeting site.

 

15. How long would it take to get the Certificate of SAGA Compliance?

There is no specific time frame but depending on the readiness of agency’s system. The observation by the SAGA Compliance Secretariat may have to be carried out several times until the system is ready to be assessed by the SAGA Compliance Committee.

 

16. Does the Certificate of SAGA Compliance have the expiry date?

No. However, the SAGA Compliance Certificate is void if the Government Agencies change their existing accounting and financial application system, which has been certified with SAGA Compliance, to a new system. For systems that are upgraded, they need to maintain the compliance with SAGA criteria and the non-compliance will make the certification void.

 

17. Who should I contact for further information regarding the system design approval application?

Please contact:

Pengarah
Bahagian Khidmat Perunding (BKP)
Jabatan Akauntan Negara Malaysia
Aras 5, Perbendaharaan 2
No.7, Persiaran Perdana
62594 Presint 2
Putrajaya
u.p. : System Approval Unit 2
Email : This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone No. : 03-8886 9547/9635/9756/9548

 

18. How to get more information about the SAGA Compliance application for the agency’s accounting and finance application system?

If there are any further questions, the Federal Government, State Governments and Government Agencies may refer to:

Pengarah
Bahagian Khidmat Perunding (BKP)
Jabatan Akauntan Negara Malaysia
Aras 5, Perbendaharaan 2
No.7, Persiaran Perdana
62594 Presint 2
Putrajaya
u.p. : Unit Pematuhan SAGA
Emel : This email address is being protected from spambots. You need JavaScript enabled to view it.
No. Telefon : 03-8886 9751/9848/9512/9546

 

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