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Info Media Gallery Video/Audio Perakaunan
  • Sistem Perakaunan Luar Negeri Akruan or iSPLN is an accural based financial and accounting management system for Government Agencies overseas. Implementation of iSPLN commenced on 4th January 2016 replacing Sistem Perakaunan Luar Negeri (SPLN) and has been adopted by 156 overseas Responsibilities Center (RC) under 9 Ministries/Department.

    Objective:

    1. To process and update iSPLN transaction into iGFMAS daily and online via Summary Jurnal;
    2. To minimise Government fund located oversea. The implementation of iSPLN manage to reduce about 45% of Imprest float.
  • ispln bi

    ispln bi2

    1. Security Control (https/VPN/ID)
    2. Accrual Element Receivable & Payable Accounts
    3. Based on iGFMAS Chart Of Account
    4. English Medium
    5. Dropdown Menu Format
    6. Announcement/Bulletin Facility
    7. Various choice of payment (TT/EFT/Impest)
    8. Single-point data entry
    9. Transactions within multiple foreign currencies
    10. Auto Profit/Loss calculation
PurposeScope

Government Accounting Standards (PPK) are intended to set accounting policies and standards as well as basis for financial statement presentations that have been complied with by the Federal and State Governments. This is in line with the Federal Constitution and the Financial Procedure Act 1957
[Act 61].

This statement should be used by the Federal and State Governments that manage the Consolidated Fund accounts. These accounts should firstly be audited by the Auditor General before being tabled in Parliament for the Federal Government and in the State Assembly for the State Government.

Enforcement Date
Up until now, ten (10) PPK have so far been issued and the date of their enforcement are as follows:

PPK About Issued On Effective Date
1 Dasar Perakaunan Kerajaan March 2003 2012
2 Persembahan Penyata Kewangan Kerajaan March 2003 2012
3 Akaun Hasil Disatukan Disember 2021 2021
4 Akaun Amanah Disatukan March 2003 2012
5 Akaun Pinjaman Disatukan March 2003 2012
6 Pelaburan March 2003 2012
7 Wang Tunai March 2003 2012
8 Penyata Akaun Memorandum March 2003 2012
9 Pertukaran Mata Wang Asing March 2003 2012
10 Pemberian Kerajaan March 2003 2012

*Click the title to download the PPK contents.

Achievements
The Malaysian Government is the first country to practice Public Sector Accounting Standards.

“Malaysia wins the prize for being the first country to apply Cash Basis IPSAS. The Malaysian Government first did this for the financial statements for the year ending 31 December 2004. It gained a clear audit report for these accounts.”
Extracted from the ACCA International Public Sector Bulletin, Issue No. 8 January 2007.

The basis of accounting used to account for Federal Government accounts is cash basis of accounting or cash modification.

RELATIONSHIP BETWEEN CONSOLIDATED FUND ACCOUNTS

Note: this graphic only available in Malay version.

acc chart

Contact Us

Accountant General's Department of Malaysia (AGD)
Level 1-8, Ministry of Finance Complex,
No. 1, Persiaran Perdana, Precinct 2,
62594 Putrajaya.
    +603-8882 1000
    +603-8889 5821
    korporat[at]anm[dot]gov[dot]my

Counter Operating Hours AGD Putrajaya
Monday - Thursday : 8.30 am - 5.00 pm
(Break hours : 1.00 pm - 2.00 pm)
Friday : 8.30 am - 5.00 pm
(Break hours : 12.15 pm - 2.45 pm)
Saturday, Sunday & Public Holidays : Close