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 Accountants General’s Department of Malaysia (AGD) and SAGA Compliance Criteria.

The objectives of SAGA are as follows:

1. To ensure financial statements can be produced timely, accurate, up-to-date, integrity, comply with the relevant accounting standards, to enhance the accounting and financial management of Government Agencies; and
2. To ensure the security of the system, data and information are secured in terms of confidentiality, integrity, availability, complete and accessible at any time.

Government Agencies refers to:

1. Federal Statutory Bodies;
2. State Statutory Bodies;
3. Local Authorities; and
4. State Islamic Religious Councils.

The governance structure of SAGA consists of:

1. Accountants General’s Department of Malaysia (AGD) Level:
   1. SAGA Steering Committee
   2. SAGA Technical Committee
   3. SAGA Compliance Committee
2. Ministry / State Secretary / Government Agency Level:
   1. SAGA Monitoring Committee (Ministry / State Government)
   2. SAGA Implementing Committee (Agency)
   3. SAGA Task Force (Agency)

Members and terms of reference of the governance structure of each level are as stated in Surat Pekeliling Akauntan Negara Malaysia Bilangan 3 Tahun 2018.

Government Agencies who intend to develop accounting and financial application systems must obtain system design approval from the Accountant General's Department of Malaysia (AGD). The application with supporting documents should be completed and submitted to the Advisory and Consultancy Division, AGD as stated in Surat Pekeliling Akauntan Negara Malaysia Bilangan 3 Tahun 2018. Accounting and financial application systems developed before issuance of Surat Pekeliling Akauntan Negara Malaysia Bilangan 5 Tahun 2010 on November 26, 2010 are exempted from obtaining system design approval from AGD.

Government Agencies should refer to the Chief Government Security Office (CGSO) to get advice and advice on the risk assessment of the system and data security before the accounting and financial application system implemented as required in the Arahan Keselamatan (Semakan dan Pindaan 2017). CGSO's advice is a compulsory document to be submitted for the application of system design approval.

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

Pre-approval meeting for the design of accounting and financial application systems with Government Agencies was conducted through online during the execution of the Movement Control Order (MCO) by the Government.

The complete application will be processed within two (2) months from the date of received. The process involves two (2) committees in AGD which are SAGA Technical Committee (JKT) for the verification and SAGA Steering Committee (JKP) for the approval of the application. The application must be submitted to the Advisory and Consultancy Division, AGD at least three (3) weeks prior to the SAGA JKT Meeting.

The system design approval has no expiry date. However, the system design approval is void if the Government Agencies changed their existing system to a new accounting and financial application system.

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

1. ICT Steering Committee (JPICT) at the Ministry / State Secretary (SUK); and / or
2. Public Sector Technical Committee (JTISA) at MAMPU, Prime Minister's Department. (subject to circular in force).

For Government Agencies that is not subject to such circular, they should follow their own development system rules and procedures.

It will affect the process of obtaining the SAGA Compliance Certificate because the system design approval is one of the compulsory requirements for the SAGA Compliance Criteria.

Government Agencies are required to apply for SAGA Compliance Certificate even though the agencies have obtained the system design approval from AGD. The development system at the agencies might be different from the approved system design.

SAGA Compliance Certificate will be granted to the Government Agencies which accounting and financial application systems comply with SAGA Compliance Criteria as stated in Surat Pekeliling Akauntan Negara Malaysia Bilangan 3 Tahun 2018.

The SAGA Compliance Criteria consists of 12 functional criteria and 8 technical criteria.

Functional Criteria :

1. General Accepted Accounting Principles
2. Accrual Accounting
3. Flexible Chart of Accounts
4. Closing of Financial Account
5. Single-Point Data Entry dan Integration
6. Adding/Reducing Module
7. Online Workflow
8. Electronic Payments and Receipts
9. Bank Reconciliation
10. Generating of Financial Statements and Reports
11. Auditing
12. Data Storage

Technical Criteria :

1. Administration of User Safety Profiles
2. Audit Trail
3. Log Server System
4. Data Encryption
5. Information Security Network and ICT Infrastructure
6. Auto Logoff
7. Data Back Up and Restore
8. Disaster Recovery Plan

1. During observation visit by SAGA Secterariat, Government Agencies presenting the accounting and financial application systems for secretariat to view and comment for improvement before go through the assessment visit by JKPS.
2. During assessment visit by JKPS, Government Agencies presenting the accounting and financial application systems for the JKPS to evaluate and verify before get approval from SAGA Steering Commitee.

The observation visit by SAGA Secretariat and the assessment visit by SAGA Compliance Committee (JKPS) were conducted online during the implementation of the Movement Control Order (MCO). Preparation by the agencies are as follow:

1. Required documentations are to be submitted to the SAGA Secretariat two weeks prior to the date of the visit; and
2. Ensure robust internet connection to avoid any interruption during the presentation session.

There is no specific time frame depending on the readiness of the accounting and financial application systems. Observation visits by SAGA Secretariat conducted before the system is ready to be evaluated by the SAGA Compliance Committee (JKPS).

There is no expiry date for the SAGA Compliance Certificate. However, the Certificate is void if the Government Agencies change the existing system to the new accounting and financial application systems. If the Government Agencies upgrading the system, the compliance must be maintain and non-compliance may result in the revocation of the SAGA Compliance Certificate.

AGD organized follow-up visit to the Government Agencies that have attained the Compliance SAGA Certificate more than three (3) years from the date of certificate been awarded. Thus, Government Agencies must ensure the systems comply with SAGA Compliance criteria at all times.

AGD has determined that the SAGA Compliance Certificate will be revoked for government agencies that do not maintain SAGA Compliance.

Please contact:

Advisory and Consultancy Division
Accountant General’s Department of Malaysia
Level 5, Treasury 2
No.7, Persiaran Perdana
Presint 2
62594 Putrajaya
u.p. : Unit SAGA

Phone no : 03 - 8886 9543/ 9756/ 9547/ 9848/ 9751/ 9604/ 9535/9757/ 9682

Email : bkp_saga[@]anm.gov.my

Ya. Kementerian / Jabatan Persekutuan yang bercadang untuk membangunkan Sistem Aplikasi Perakaunan dan Kewangan hendaklah mendapatkan kelulusan reka bentuk sistem daripada Akauntan Negara Malaysia, selaras dengan Arahan Perbendaharaan (AP) 138(a).

Kementerian / Jabatan juga hendaklah merujuk kepada Pejabat Ketua Pegawai Keselamatan Kerajaan Malaysia (CGSO) bagi tujuan penilaian dan penentuan tahap risiko serta kawalan keselamatan dan perlindungan ke atas sistem/ maklumat sebelum sesuatu rancangan pembangunan sistem aplikasi perakaunan dan kewangan dilaksanakan bagi mematuhi keperluan Arahan Keselamatan (Semakan dan Pindaan 2017). Pengesahan CGSO merupakan salah satu (1) dokumen yang perlu dikemukakan kepada Akauntan Negara Malaysia bagi permohonan kelulusan sistem.

Prosedur yang terlibat dalam permohonan kelulusan reka bentuk sistem Kementerian/Jabatan Persekutuan adalah seperti berikut:

Kementerian/Jabatan hendaklah merujuk kepada Surat Pekeliling Akauntan Negara Malaysia yang berkuat kuasa mengenai Garis Panduan Permohonan Kelulusan Reka Bentuk Sistem Perakaunan dan Kewangan Kementerian/Jabatan Persekutuan sebagai panduan penyediaan permohonan kelulusan reka bentuk sistem. Permohonan perlu merangkumi:

1. Tujuan permohonan;
2. Latar belakang Kementerian/ Jabatan Persekutuan;
3. Justifikasi permohonan;
4. Perbandingan sistem perakaunan dan kewangansedia ada dan baharu (jika berkenaan);
5. Cadangan pelaksanaan;
6. Gambar rajah reka bentuk sistem;
7. Prosedur Perakaunan/Kewangan dan Carta Alir Kerja;
8. Dokumen/ laporan kewangan berserta contoh dokumen;
9. Rajah Reka Bentuk Rangkaian dan Infrastruktur Information & Communications Technology(ICT)
10. Ciri-ciri keselamatan sistem;
11. Pengesahan dan Syor CGSO;
12. Ulasan Bahagian Akaun Kementerian/ Jabatan; dan
13. Maklumat pegawai yang boleh dihubungi.

Pekeliling Perbendaharaan (PP) dan Surat Pekeliling Akauntan Negara Malaysia (SPANM) yang boleh dirujuk adalah:

Pekeliling Perbendaharaan Tadbir Urus Kewangan

1. PS 2.1 - Terimaan Hasil Kerajaan Secara Elektronik di Terminal Point-of-Sale;

2. PS 2.2 - Terimaan Kerajaan Secara Elektronik Melalui Portal Kementerian atau Jabatan;

3. PS 2.3 - Terimaan Kerajaan Secara Elektronik Melalui Perbankan Internet dan Perbankan Mudah Alih;

4. PS 2.7 – Terimaan Kerajaan Secara Elektronik Melalui E-dompet (E-wallet)

5. Surat Pekeliling Akauntan Negara Malaysia (SPANM) Bil. 4 Tahun 2018 – Garis Panduan Permohonan Pembangunan Sistem Perakaunan Kewangan Agensi Kerajaan;

6. Surat Pekeliling Akauntan Negara Malaysia (SPANM) Bil. 3 Tahun 2019 – Tatacara Pengurusan Terimaan;

7. Surat Pekeliling Akauntan Negara Malaysia (SPANM) Bil. 10 Tahun 2017 – Carta Akaun Asas Akruan;

8. Garis Panduan Akauntan Negara Malaysia (GPANM) Bil 3 Tahun 2022 – Pengurusan Terimaan Kerajaan Secara Elektronik Melalui E-dompet (E-wallet);

9. Pekeliling-pekeliling lain yang berkuatkuasa; dan

10. www2.anm.gov.my/akruan.

1. Surat Pekeliling Akauntan Negara Malaysia (SPANM) Bil. 5 Tahun 2023 – Tatacara Pengurusan Bayaran dan Borang-borang; dan
2. Manual Prosedur Kerja (MPK) yang berkaitan.

Permohonan akan diproses dalam tempoh dua (2) bulan dari tarikh permohonan lengkap diterima. Permohonan akan diperaku oleh Jawatankuasa Sistem Perakaunan Kerajaan Persekutuan (JKSPKP) dan diluluskan oleh Akauntan Negara Malaysia.

Permohonan lengkap kelulusan reka bentuk hendaklah dikemukakan kepada BKP, JANM selewat-lewatnya tiga (3) minggu sebelum Mesyuarat JKSPKP diadakan.

Kementerian/Jabatan Persekutuan perlu melaksanakan perkara berikut selepas kelulusan reka bentuk sistem perakaunan dan kewangan diperoleh daripada JANM iaitu:

1. Mengemukakan permohonan kelulusan teknikal sistem (tertakluk kepada had amaun pekeliling yang berkuat kuasa).
2. Memohon kelulusan format borang kewangan daripada Jawatankuasa Borang-Borang Kewangan, Perbendaharaan Malaysia.
3. Merujuk kepada Bahagian Pengurusan Teknologi Maklumat (BPTM), JANM bagi tujuan integrasi dengan iGFMAS (jika berkaitan).
4. Mendapatkan kelulusan Bahagian Perkhidmatan Operasi Pusat dan Agensi (BPOPA), JANM untuk membuka Akaun Terimaan Kecil Perbendaharaan (ATKP) di Acquiring Bank yang dilantik (jika berkaitan).

Sebarang perubahan kepada reka bentuk dan prosedur kewangan yang telah diluluskan hendaklah dikemukakan kepada Bahagian Khidmat Perunding, Jabatan Akauntan Negara Malaysia untuk kelulusan.

Semua sistem yang melibatkan proses perakaunan dan kewangan perlu mendapat kelulusan daripada Jabatan Akauntan Negara Malaysia.

Kementerian/Jabatan dikehendaki memohon kelulusan reka bentuk sistem daripada Bahagian Khidmat Perunding, Jabatan Akauntan Negara Malaysia terlebih dahulu sebelum perlantikan vendor dan pembangunan sistem dilaksanakan.

Sekiranya terdapat pertanyaan, Kementerian / Jabatan bolehlah merujuk kepada Bahagian Akaun Kementerian/ Jabatan masing - masing atau menghubungi Bahagian Khidmat Perunding, Jabatan Akauntan Negara Malaysia seperti di bawah.

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 / 9512 / 9602 / 9685 / 9618

Expected timeframe to be interviewed is within 1 month to 4 months. Early arrangement subject to availability.

The interview panel for Company Auditors consists of:

1. Representative from Accountant General Department (AGD) – Chairman
2. Representative from Companies Commission of Malaysia (SSM)
3. Representative from Malaysian Institute of Accountants (MIA)
4. Representative from Securities Commission of Malaysia (SC)
5. Representative from Central Bank of Malaysia (BNM)

Scope of interview:

• MIA By–Laws, Accountants Act 1967
• Companies Act 2016, Interest Schemes Act 2016, Capital Markets and Services Act 2007, Financial Services Act 2013, Islamic Financial Services Act 2013
• auditing and financial reporting standards
• corporate governance
• rules and policies published by regulatory bodies

A candidate is required to take following action:-

1. Submit company auditor approval payment of RM500.00/- via BLESS e-payment module
2. Submit a copy of the company auditor’s firm registration in accordance with subsection 265 (1), Companies Act 2016 or a copy of the return submission under subsection 265(4) of the Companies Act 2016 for admission of new partners that has been certified by the Companies Commission of Malaysia before being granted the Certificate of Approved Company Auditor.

Applicants must do the following:

1. Register as an individual in BLESS System through http://www.bless.gov.my/bless
2. Submit the application for audit approval through BLESS
3. Upload all relevant certificates as well as valid Practising Certificate
4. Upload a sponsor letter from an accountant holding a valid audit license
5. Pay RM500 via the e-payment module upon passed the interview session

Applicants must do the following:

1. Register as an individual in BLESS System through http://www.bless.gov.my/bless
2. Proceed to submit the application for audit approval through BLESS
3. Upload Statutory Declaration Form signed by a Commissioner of Oaths
4. Upload softcopy receipt for the current annual subscription paid to MIA
5. Upload softcopy receipt for the latest Practising Certificate renewal fees paid to MIA
6. Pay RM500 via the e-payment module

Application must be submitted through BLESS within three (3) months prior to expiry date.

1. During the non-renewal approval period, the auditor shall not act as an auditor and shall not sign any audit report.
2. In the event the renewal application is submitted after the expiry date of the previous approval period, the new approval period will not continue. The new approval date shall be based on the date the renewal approval is granted.
3. In the event the renewal application fails to be submitted within a year after the expiry date of the previous approval period, the applicant shall submit a fresh application as a company auditor and shall undergo a new interview session.