KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 1.1
KANDUNGAN
PERAKAUNAN ..................................................................................................... 2
PS 1.1 Penjenisan Kod Bagi Hasil Dan Perbelanjaan .................................... 2
1. Tujuan ...................................................................................................... 2
2. Latar Belakang ........................................................................................ 2
3. Panduan Penggunaan Penjenisan Kod Hasil Dan Perbelanjaan ........ 2
4. Jadual Penjenisan Kod Hasil Dan Perbelanjaan .................................. 3
LAMPIRAN ......................................................................................................... 4
M.S. 1/4
Pekeliling Perbendaharaan Malaysia PS 1.1
PERAKAUNAN
1. Tujuan
2. Latar Belakang
1.3 Kod Hasil dan Perbelanjaan merupakan satu senarai kod lima angka
yang menggariskan berbagai jenis Kod Objek supaya ia dapat
memberi maklumat yang lebih terperinci. Kod tersebut dibahagikan
kepada empat peringkat kod iaitu:
M.S. 2/4
Pekeliling Perbendaharaan Malaysia PS 1.1
1.5 Jadual ini mengandungi senarai kod-kod hasil dan perbelanjaan yang
terkini yang telah diwujudkan di bawah kelulusan Perbendaharaan
Malaysia. Jadual Penjenisan Kod Hasil Dan Perbelanjaan adalah
seperti di Lampiran B.
M.S. 3/4
Pekeliling Perbendaharaan Malaysia PS 1.1
LAMPIRAN
M.S. 4/4
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Lampiran A
PANDUAN PENGGUNAAN PENJENISAN
KOD HASIL DAN PERBELANJAAN
Secara am senarai kod mempunyai lima angka yang menggariskan berbagai jenis
Kod Objek supaya memberi maklumat yang lebih terperinci. Terdapat empat
peringkat kod iaitu Objek Am, Objek Sebagai, Objek Kumpulan Lanjut dan Objek
Lanjut.
Untuk tujuan pekeliling ini, kakitangan perkhidmatan awam telah dibahagikan kepada
empat golongan yang berikut:-
Pekerja kontrak, sambilan dan separuh masa yang diambil bekerja sama ada
di dalam atau di luar negeri yang tidak menyandang jawatan tetap.
Dalam konteks pekeliling ini, kakitangan penjara dan bomba adalah ditafsirkan
sebagai kakitangan awam.
Untuk tujuan pekeliling ini, jawatan tetap (established post) adalah ditafsirkan sebagai
jawatan yang disenaraikan di dalam Senarai Perjawatan Persekutuan. Kakitangan
yang tidak menyandang jawatan tetap adalah ditafsirkan sebagai menyandang non
established post.
Salah satu daripada tujuan pekeliling ini ialah untuk mengenal pasti dan
mengasingkan kos berkenaan dengan kakitangan perkhidmatan awam dan
membezakan di antara perbelanjaan untuk jawatan tetap dengan yang lain seperti:-
M.S. 1/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
21000 - Perbelanjaan Perjalanan dan Sara Hidup dihadkan untuk
perbelanjaan bagi kakitangan perkhidmatan awam sahaja.
(tidak termasuk pengangkutan orang awam).
22000 - - Pengangkutan Barang-barang dihadkan untuk
perbelanjaan bagi kakitangan perkhidmatan awam dan
jabatan-jabatan Kerajaan sahaja (tidak termasuk
pengangkutan barang orang awam).
10000 EMOLUMEN
Objek Am ini hanya boleh digunakan untuk merekod bayaran kepada kakitangan
yang memegang jawatan tetap (established post) sahaja seperti berikut:-
ii) Elaun yang tercatit di dalam Perintah Am Bab B (kecuali elaun di para (i)
di atas) yang tidak dianggap sebagai elaun/imbuhan tetap termasuk yang
berikut:-
M.S. 2/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Objek Sebagai ini termasuk bayaran pencen dan ganjaran untuk kakitangan
yang meninggalkan perkhidmatan awam hendaklah dijeniskan di bawah
Objek Sebagai 46000 Pencen dan Objek Sebagai 47000 Ganjaran.
M.S. 3/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Lampiran A1).
PERINGATAN - Bayaran seumpama untuk gaji dan upahan, elaun tetap, sumbangan
berkanun, elaun lebih masa dan faedah kewangan yang lain untuk Pekerja Kontrak,
Sambilan dan Separuh Masa yang tidak menyandang jawatan tetap hendaklah
direkodkan di bawah Objek Kumpulan Lanjut 29300.
M.S. 4/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Objek Sebagai ini tidak termasuk pengangkutan barang untuk orang
jemputan yang hendaklah direkodkan di bawah Objek Lanjut 29403 sebagai
hospitaliti. Sila rujuk ke Lampiran A1 untuk pengangkutan barang-barang
bagi tujuan kursus/latihan.
23100 Perhubungan
Semua bayaran berkenaan dengan pos (tidak termasuk pos
bungkusan yang dikenakan di bawah Objek Sebagai 22000), telefon,
teleks, telegraf, kabel dan sebagainya bagi tujuan perhubungan.
Juga termasuk ialah sewaan dan kos pemasangan alat-alat
perhubungan dan juga caj kabel bagi bayaran-bayaran berkaitan
dengan pinjaman luar negeri.
23200 Utiliti
Semua bayaran bagi air, elektrik dan gas. Pembelian gas diberi kod
yang berasingan yang harus digunakan untuk gas kegunaan
memasak atau memanas. Semua bayaran balik bil utiliti bagi
kakitangan yang layak hendaklah dijeniskan di bawah Objek Sebagai
15000.
24000 Sewaan
Objek Sebagai ini merekodkan semua bayaran berkenaan dengan sewaan
atau pajakan tanah, bangunan, kemudahan dan alat kelengkapan tetapi tidak
termasuk sewaan atau pajakan alat perhubungan yang hendaklah
direkodkan di bawah Objek Kumpulan Lanjut 23100 -Perhubungan.
M.S. 5/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Sewaan kenderaan tidak termasuk pengangkutan orang dan barang yang
dituntut di bawah Objek Sebagai 21000 dan 22000 dan juga sewaan
kenderaan untuk pengangkutan orang jemputan dan barang-barangnya yang
hendaklah direkodkan di bawah Objek Lanjut 29400.
Apabila makanan dan minuman disediakan oleh pihak luar sebagai satu
perkhidmatan misalnya catering maka semua kos yang terlibat hendaklah
direkodkan di bawah Objek Lanjut 29126 Perkhidmatan Persediaan
Makanan.
M.S. 6/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Barang-barang Luak (expendable items)
Semua pembelian barang-barang luak tanpa mengambilkira harga
setiap unit.
M.S. 7/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
29000 Perkhidmatan Iktisas Dan Lain-lain Perkhidmatan Yang Dibeli Dan
Hospitaliti
Objek Sebagai ini merekodkan semua jenis perkhidmatan yang dilaksanakan
oleh pihak luar tetapi tidak termasuk penyelenggaraan dan pembaikan (yang
direkodkan di bawah Objek Sebagai 28000 untuk pembaikan kecil atau
Objek Sebagai 30000 untuk pembaikan besar sebagai tambahan kepada
aset). Bayaran kepada pekerja-pekerja kontrak, sambilan dan separuh masa
yang tidak menyandang jawatan tetap juga direkodkan di bawah Objek
Sebagai ini.
M.S. 8/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
29400 Keraian, Hospitaliti dan Honorarium
Kod ini merekodkan semua perbelanjaan untuk keraian, hospitalliti
dan honorarium untuk semua pihak termasuk jabatan sendiri dan
pihak luar.
30000 ASET
Objek Am ini merekodkan semua perbelanjaan untuk mendapat semua jenis aset
termasuk harta modal, pelaburan, binatang untuk tujuan ternakan dan keselamatan,
pokok dan benih untuk tujuan tanaman.
M.S. 9/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
32000 Bangunan Dan Pembaikan Bangunan
Objek Sebagai ini bertujuan merekodkan kos bangunan, sama ada dibina di
bawah kontrak atau dibeli terus, pembaikan besar ke atasnya dan semua kos
berkaitan dengan mendapatkan bangunan misalnya bayaran ukur.
Perbelanjaan bagi peralatan- peralatan di dalam bangunan berkaitan
perkhidmatan bangunan, lekapan bersama sistem, peralatan yang
diacuankan dan peralatan yang bersifat tetap adalah termasuk di dalam
kategori Objek Sebagai ini.
Juga termasuk ialah kos alat kelengkapan untuk kemudahan itu di mana alat
kelengkapan itu dipasangkan kepada bangunan atau ia merupakan
sebahagian daripada bangunan itu. Misalnya, satu sistem pusat hawa dingin
harus dianggap sebagai kos kemudahan dan direkodkan di bawah Objek
Sebagai ini. Sebaliknya pembelian unit hawa dingin individu untuk sesebuah
bilik tidak boleh didefinisikan sebagai kemudahan dan hendaklah dikodkan di
bawah Objek Lanjut 35301.
Juga termasuk ialah kos pemasangan dan alat-alat tambahan seperti alat
hawa dingin untuk kenderaan dan other accessories.
Juga termasuk ialah kos pemasangan dan kos alat-alat tambahan untuk
harta modal yang berkenaan.
M.S. 10/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Buku-buku teks dan bahan-bahan penerbitan yang lain untuk rujukan juga
telah diberikan kod khusus 35104 yang hendaklah digunakan untuk merekod
kos buku-buku dan bahan-bahan penerbitan yang lain untuk perpustakaan
sahaja. Ini adalah berbeza daripada Objek Lanjut 27101 yang bertujuan
merekod bekalan majalah-majalah, buku-buku dan bahan-bahan penerbitan
yang lain untuk tujuan bacaan kakitangan di pejabat sendiri sahaja.
Pokok dan benih yang dibeli untuk tujuan pertanian juga adalah termasuk di
bawah Objek Sebagai ini.
37000 Pinjaman
Objek Sebagai ini merekodkan wang yang dipinjamkan kepada individu,
kerajaan negeri, perusahaan, badan-badan berkanun, persatuan-persatuan
dan pertubuhan-pertubuhan, kerajaan asing, Kumpulan Wang Amanah
Kerajaan dan sebagainya.
38000 Pelaburan
Objek Sebagai ini merekodkan semua wang yang dilaburkan di dalam
perusahaan kewangan dan perusahaan bukan kewangan dan sebagainya
sama ada di dalam atau di luar negeri.
M.S. 11/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
41000 Biasiswa, Dermasiswa Dan Bantuan Pelajaran
Objek Sebagai ini merekodkan bayaran-bayaran kepada individu-individu
sahaja dalam bentuk biasiswa, dermasiswa dan bantuan pelajaran yang lain.
45000 Faedah, Dividen Dan Kenaan Bayaran Hutang Negara Yang Lain
hutang
Objek Sebagai ini merekodkan semua bayaran-bayaran berkenaan dengan
negara termasuk yang berikut:-
45100 Faedah Atas Wang Pinjaman
45200 Kos Pengeluaran Pinjaman
45300 Kos Perkhidmatan Pinjaman
45400 Bayaran Balik Pinjaman
45900 Bayaran-bayaran Lain
46000 Pencen
Objek Sebagai ini merekodkan bayaran-bayaran pencen kepada Kakitangan
Awam, Pasukan Keselamatan dan Anggota Pentadbiran dan Parlimen atau
waris mereka sama ada di dalam atau di luar negeri.
47000 Ganjaran
Objek Sebagai ini merekodkan bayaran-bayaran ganjaran kepada
Kakitangan Awam, Pasukan Keselamatan, Anggota Pentadbiran dan
Parlimen, Pekerja Kontrak dan Orang-orang lain atau waris mereka sama
ada di dalam atau di luar negeri.
M.S. 12/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
48000 Gantian Cuti Rehat
Objek Sebagai ini merekodkan bayaran gantian cuti rehat kepada
Kakitangan Awam, Pasukan Keselamatan, Anggota Pentadbiran dan
Parlimen dan Pekerja Kontrak atau waris mereka.
Pungutan cukai atau duti di bawah Objek Sebagai ini termasuk yang berikut:-
M.S. 13/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
62200 Duti Kastam Impot
Merekodkan pungutan duti-duti yang dikenakan atas pelbagai jenis
barang-barang yang diimpot termasuk cukai tokok dan duti-duti yang
dipungut dari penumpang-penumpang yang membawa barang-
barang masuk ke dalam Malaysia.
62700 Levi
Merekodkan Pungutan Levi.
M.S. 14/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
71901 Bayaran-bayaran Memeriksa Jentera tidak termasuk terimaan
seumpama daripada agensi-agensi kerajaan yang hendaklah
direkodkan di bawah Objek Lanjut 82101.
Tiada kod khusus diberi untuk terimaan bagi lesen kasino dan semua
terimaan sedemikian hendaklah direkod di bawah Objek Lanjut 71999.
74000 Sewaan
Objek Sebagai ini merekodkan terimaan daripada menyewa atau memajak
harta-harta kerajaan termasuk tanah, bayaran, kenderaan, jentera, alat-alat
kelengkapan dan sebagainya.
M.S. 15/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
77000 Sumbangan Dan Bayaran Ganti Daripada Luar Negeri Dan
Sumbangan Tempatan
Objek Sebagai ini merekodkan terimaan sumbangan kewangan, derma,
pemberian dan bayaran ganti untuk perkhidmatan daripada kerajaan-
kerajaan asing dan agensi-agensi antarabangsa dan juga sumbangan
kewangan dan derma daripada pihak-pihak tempatan.
Objek Am ini merekodkan semua jenis hasil yang dipungut oleh atau bagi pihak
Wilayah-wilayah Persekutuan sahaja termasuk Kuala Lumpur, Labuan dan Putrajaya.
Pungutan-pungutan oleh atau bagi pihak selain daripada Wilayah Persekutuan tidak
boleh direkodkan di sini tetapi harus direkodkan di bawah Objek Am 60000, 70000
atau 80000 mengikut mana yang berkenaan.
M.S. 16/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Lampiran A1
Kursus Biasiswa
Semua bayaran-bayaran berkenaan dengan kursus yang dibiayai oleh biasiswa,
dermasiswa atau bantuan-bantuan lain yang diluluskan oleh kerajaan di mana
peruntukannya adalah di bawah kawalan Jabatan Perkhidmatan Awam hendaklah
direkodkan di bawah Objek Sebagai 41000.
24000 Sewaan
(bangunan/kenderaan/alat kelengkapan)
M.S. 17/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
29402 Penginapan
(untuk orang jemputan)
29403 Pengangkutan
(pengangkutan orang dan barang-barang orang jemputan)
24000 Sewaan
(kenderaan untuk mengangkut kakitangan jabatan ke/dari tempat
kursus/latihan)
M.S. 18/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran A
Latihan-latihan Lain Untuk Kakitangan
Bayaran-bayaran berkenaan dengan latihan-latihan lain untuk kakitangan termasuk
penyelidikan misalnya cuti sebatikal hendaklah direkodkan di bawah kod-kod berikut
mengikut mana yang berkenaan:-
M.S. 19/19
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
Lampiran B
10000 EMOLUMEN
Tujuan merekodkan bayaranbayaran gaji, elaun dan faedah kewangan yang lain
kepada Kakitangankakitangan Kerajaan yang menyandang jawatanjawatan tetap,
Kakitangankakitangan Kerajaan sementara yang menyandang jawatanjawatan tetap
dan Anggota Pentadbiran dan Parlimen. Bayaranbayaran seumpama bagi pekerja
pekerja sementara dan sambilan yang tidak menyandang jawatanjawatan tetap
hendaklah direkodkan di bawah Kod 29300.
M.S. 1/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 2/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
(1) Elaun yang dibayar sebagai ganti gaji (misalnya elaun memangku, elaun
tanggungan kerja dan seumpamanya yang hendaklah direkodkan di bawah Kod
11000. Bayaran lebih masa hendaklah direkodkan di bawah Kod 14000).
(2) Elaun yang dibayar atau dituntut untuk perjalanan rasmi (misalnya elaun sara
hidup dan elaun tuntutan perjalanan yang hendaklah direkodkan di bawah Kod
21000).
(3) Elaun tambahan seperti elaun pakaian dan elaun perkakas yang hendaklah
direkodkan di bawah Kod 15000.
Termasuk:
M.S. 3/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 4/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 5/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 6/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 7/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 8/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 9/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 10/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
Perbelanjaan perjalanan dan sara hidup di luar negeri termasuklah semua perbelanjaan
berkaitan dengan perjalanan ke luar negeri atau di dalam luar negeri oleh Kakitangan
Awam, Pasukan Keselamatan, dan Anggota Pentadbiran dan Parlimen yang
ditempatkan sama ada di dalam atau di luar negeri. Perbelanjaan bagi perjalanan dan
sara hidup yang dibayar sebagai sebahagian daripada biasiswa untuk kakitangan yang
mengikuti kursus hendaklah direkodkan di bawah Kod 41100 atau Kod 41200 masing
masing.
Termasuk:
M.S. 11/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 12/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 13/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 14/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 15/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
22403 Kapal/Bot
22404 Pengangkutan Udara
22405 Pos Bungkusan
22406 Pengangkutan Mel Berkontrak
22449 Jenis Pengangkutan Yang Lain
22451 Bayaran Insuran
22452 Bayaran Demurag
22453 Bayaran Penyetoran
22454 Bayaran Pemunggahan
22455 Elaun Pemberian Pindahan
22499 Bayaranbayaran Lain
M.S. 16/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
22603 Kapal/Bot
22604 Pengangkutan Udara
22605 Pos Bungkusan
22606 Pengangkutan Mel Berkontrak
22649 Jenis Pengangkutan Yang Lain
22651 Bayaran Insuran
22652 Bayaran Demurag
22653 Bayaran Penyetoran
22654 Bayaran Pemunggahan
22699 Bayaranbayaran Lain
M.S. 17/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
23100 Perhubungan
23101 Bayaran Pos Biasa, Mel Udara, Mel Berdaftar dan Ekspres
(tidak termasuk pos bungkusan)
23102 Telefon termasuk sewaan dan kos pemasangan alat
23103 Perhubungan Telex, Telegraf, Kabel, Wireless dan Satelit
23104 Caj Kabel bagi Bayaranbayaran Berkaitan dengan Pinjaman
Luar Negeri
23199 Perkhidmatan Perhubungan Yang Lain
23200 Utiliti
23201 Elektrik
23202 Air
23203 Gas Rumahtangga
23204 Pembentungan
23299 Perkhidmatan Utiliti Yang Lain
M.S. 18/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
24000 Sewaan
Tujuan merekodkan bayaran untuk menyewa atau memajak tanah, bangunan,
kemudahan dan alat kelengkapan.
Termasuk:
M.S. 19/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 20/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
25200 Daging
25201 Daging (termasuk yang diawetkan, ditinkan dan binatang hidup
untuk tujuan disembelih)
25202 Ikan, Kerang, Ketam, Udang dan Makanan Laut Yang Lain
(termasuk yang dimasinkan, diawetkan, dikeringkan dan
ditinkan)
M.S. 21/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 22/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 23/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
26500 Logam
26501 Logam dan Bentuk Bijih
26502 Besi Waja
26503 Timah, Tembaga, Perak, Emas dan Lainlain
M.S. 24/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
27200 Bekalan Am
27201 Bekalan Rumahtangga (termasuk alat perkakas dapur seperti
pisau, garpu, sudu, bal lampu, mop, penyapu dan tempat
sampah/habuk)
27299 Bekalan Am Yang Lain
M.S. 25/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 26/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 27/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 28/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 29/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
29000 Perkhidmatan Iktisas dan Perkhidmatan Lain Yang Dibeli dan Hospitaliti
Tujuan merekodkan perbelanjaan semua perkhidmatan termasuk perkhidmatan
iktisas sama ada di bawah kontrak atau tidak bagi kakitangan kerajaan yang tidak
menyandang jawatan tetap dan perkhidmatanperkhidmatan lain yang dibeli sama ada
di bawah kontrak atau tidak termasuk perkhidmatan iktisas, teknik, saintifik dan
perniagaan, semua bayaranbayaran upahan, elaun dan faedah kewangan kepada
pekerjapekerja sementara dan sambilan yang tidak memegang jawatanjawatan tetap
dan perbelanjaan kerajaan termasuk:
M.S. 30/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 31/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 32/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
30000 ASET
Tujuan merekodkan bayaran untuk semua aset yang diperolehi termasuk tanah,
bangunan, kemudahan, kenderaan, jentera dan alat kelengkapan, binatang, pokok dan
benih, pinjaman dan pelaburan. Bayaranbayaran ini juga termasuk bayaran bagi
pembaikan besar ke atas asetaset yang berkenaan. Pembaikan besar bermakna
sesuatu pindaan, sama ada secara struktural atau tidak, serta sesuatu tambahan atau
pembaharuan yang dibuat kepada aset yang sedia ada yang menambahkan nilai dan
mutunya.
31100 Tanah
31101 Tanah Kediaman
31102 Tanah Pejabat
31103 Tanah Lain
M.S. 33/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
32100 Bangunan
32101 Bangunan Kediaman (termasuk berek, asrama dan rumah
rehat)
32102 Bangunan Pejabat (termasuk institusi pelajaran dan institusi
penyelidikan)
32103 Bangunan Perusahaan (termasuk bangunan kilang, loji,
bengkel dan kuari)
32104 Bangunan Penyetoran (termasuk gudang, rumah stor dan
bangunan stor penyejuk)
32111 Perkhidmatan Bangunan
32112 Lekapan Bersama Sistem
32113 Diacuankan
32114 Bersifat Tetap
32199 Bangunanbangunan Lain
M.S. 34/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
33100 Kemudahan
33101 Kemudahan Jalan Raya
33102 Kemudahan Lapangan Terbang (tidak termasuk bangunan)
33103 Kemudahan Pelabuhan
33104 Kemudahan Kereta Api (tidak termasuk bangunan)
33105 Kemudahan Pengangkutan Air
33106 Kemudahan Bekalan Air
33107 Kemudahan Bekalan Elektrik
33108 Kemudahan Perhubungan (termasuk Ibu Sawat Telefon, Sistem
Sambungan Dan Booster, Wayar Telegraf Dan Telefon, Kabel
Bawah Tanah Dan Laut)
33109 Kemudahan Talian, Pengairan, Kawalan Banjir dan
Pembentungan
33110 Kemudahan Riadah dan Taman (termasuk Padang Permainan,
Kolam Mandi, Padang Golf Dan Gelanggang Tenis)
33199 Kemudahankemudahan Lain
M.S. 35/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
34100 Kenderaan
34101 Kenderaan Penumpang (termasuk van, bas, kereta, motosikal
dan skuter)
34102 Lori dan Kenderaan Pengangkutan Barang Bermotor Yang Lain
34103 Kenderaan Yang Tidak Bermotor
34104 Alat Kelengkapan Lokomotif, Gerabak, Enjin Lokomotif
34105 Kapal Terbang
34106 Kapal dan Bot
34199 Kenderaankenderaan Lain
34200 Jentera
34201 Jentera Perkilangan
34202 Jentera Pertanian
34203 Jentera Pembinaan
M.S. 36/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 37/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 38/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
36100 Binatang
36101 Binatang Ternakan
36102 Binatang Keselamatan
M.S. 39/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
37000 Pinjaman
Tujuan merekodkan amaun wang yang dipinjamkan kepada Individu, Kerajaan
Negeri, Pihak Berkuasa Tempatan, Perusahaan, Badanbadan Berkanun, Syarikat
Kerjasama, Persatuan Kebangsaan Yang Tidak Bermotif Keuntungan, Kerajaan Asing
dan Pertubuhan Antarabangsa termasuk:
37100 Pinjaman
37101 Pinjaman Kepada Individu
37102 Pinjaman Kepada Kerajaan Negeri
37103 Pinjaman Kepada Perusahaan Kewangan
37104 Pinjaman Kepada Perusahaan Bukan Kewangan
37105 Pinjaman Kepada Badanbadan Berkanun
37106 Pinjaman Kepada Pihak Berkuasa Tempatan
37107 Pinjaman Kepada Persatuan Kebangsaan Yang Tidak Bermotif
Keuntungan
37108 Pinjaman Kepada Kerajaan Asing
37109 Pinjaman Kepada Pertubuhanpertubuhan Lain di Negara
Asing
37110 Pinjaman Kepada Kumpulan Wang Amanah Kerajaan
37199 Pinjamanpinjaman Lain
38000 Pelaburan
Tujuan merekodkan amaun wang yang dilaburkan oleh Kerajaan sama ada di dalam
dan di luar negeri.
Termasuk:
M.S. 40/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 41/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 42/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 43/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 44/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 45/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 46/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 47/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 48/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 49/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
45000 Faedah, Dividen dan Kenaan Bayaran Hutang Negara Yang Lain
Tujuan merekodkan bayaran faedah yang dibuat ke atas wang yang dipinjam
termasuk kos pengeluaran dan perkhidmatan atas pinjaman dan bayaran balik
pinjaman termasuk:
M.S. 50/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
46000 Pencen
Tujuan merekodkan pencen yang dibayar kepada Kakitangan Awam, Pasukan
Keselamatan dan Anggota Pentadbiran dan Parlimen atau waris mereka termasuk:
M.S. 51/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
47000 Ganjaran
Tujuan merekodkan ganjaran dan faedahfaedah lain yang dibayar kepada
Kakitangan Awam, Pasukan Keselamatan, Anggota Pentadbiran dan Parlimen dan
Pekerja Kontrak atau waris mereka termasuk:
M.S. 52/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
48400 Gantian Cuti Rehat Kepada Pekerja Kontrak dan Orangorang Lain
48401 Pekerja Kontrak Dalam Negeri
48402 Pekerja Kontrak Luar Negeri
51200 Hapuskira
51201 Hapuskira Kehilangan
51202 Hapuskira Hutang Lapuk
M.S. 53/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
52100 Yuran
52101 Semua Yuran Kepada Persatuan Yang Tidak Bermotif
Keuntungan
52199 Yuranyuran Lain
M.S. 54/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 55/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62101 Getah
62102 Timah dan Bijih Timah
62103 Boksit
62104 Besi
62105 Ilmenite
62106 Zircon
62107 Galiangalian Lain
62108 Lada Putih
62109 Lada Hitam
62110 Kayu Balak
62111 Minyak Kelapa Sawit Mentah
62112 Minyak Kelapa Sawit Yang Diproses
62113 Barangbarang Binaan
62114 Petroleum Mentah
62115 Barangbarang Makanan
62116 Palm Kernel
62117 Rotan
M.S. 56/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62118 Ikan
62119 Makanan Ternakan
62120 Pungutan Luar Balai
62199 Dutiduti Eksport Yang lain
62201 Petrol
62202 Minyak Pelincir dan Gris
62203 Minyak Pembakar
62204 Minyak Tanah
62205 Minyak Penerbangan
62206 Gas Cecair Petroleum
62207 Diesel
62208 Keluaran Petroleum dan Bahan Pembakar Yang Lain
62209 Motokar CBU
62210 Motokar CKD
62211 Kenderaan Bermotor Dagangan
62212 Alatalat Ganti Kenderaan Bermotor
62213 Minuman Keras
62214 Minuman Keras Malt
62215 Buahbuahan Basah (Segar)
62216 Buahbuahan Jeruk dan Kering
62217 Makanan Dalam Tin
62218 Makanan Ternakan
62219 Tembakau
62220 Tekstil Berela
62221 Televisyen
62222 Alat Perakam Video
M.S. 57/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 58/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62254 Beer
62255 Liquor
62256 Jamu atau Produk Lain untuk Kecantikan
62257 Kertas dan Barangan Buatan Kertas
62258 Kenderaan Bermotor Yang Lain
62259 Rokok Kretek
62260 Makanan Laut Kering Atau Basah
62261 Susu Dan Keluaran Tenusu
62262 Binatang ternakan Dan Keluaran Ternakan
62263 SayurSayuran Segar, Kering Atau Jeruk
62264 Kopi Dan Teh
62265 Bijiran Dan Keluarannya
62266 Lemak Binatang Dan Keluarannya
62267 Makanan Dalam Tin Dan Lainlain Cara Pembungkusan
(Dibatalkan)
62268 Gula Dan Keluarannya
62269 Koko Dan Keluarannya
62270 Makanan Dari Bijirin, Tepung Dan Susu
62271 Makanan Dari Buahan, Sayuran Dan Bahagiannya
62272 Air Tulen Dan Air Yang Diperoses
62273 Keluaran Kimia Untuk Kegunaan Industri (Dibatalkan)
62274 Cat Pewarna Dan Dakwat
62275 Sabun Dan Bahan Pencuci
62276 Bahan Keluaran Petroleum
62277 Dental Preparation
62278 Gam Dan Bahan Pelekat
62279 Bahan Letupan
62280 Filem Fotograf Dan Cinematografi
62281 Racun Serangga Dan Haiwan Perosak
62282 Getah Dan Keluaran Getah (Selain Beg, Kasut Dan Tayar)
62283 Kulit Dan Barangan Kulit
M.S. 59/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62301 Petrol
62302 Minyak Pelincir dan Gris
62303 Minyak Pembakar
62304 Minyak Tanah
62305 Minyak Penerbangan
62306 Gas Cecair Petroleum
62307 Diesel
62308 Keluaran Petroleum dan Bahan Pembakar Yang Lain
62309 Minuman Keras Buatan Tempatan
62310 Minuman Keras Malt Buatan Tempatan
62311 Mancis Buatan Tempatan
62312 Rokok Buatan Tempatan
62313 Serbok Perasa
62314 Tayartayar Kenderaan Bermotor
62315 Tiubtiub Kenderaan Bermotor
M.S. 60/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 61/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62501 Wine
62502 Tembakau
M.S. 62/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62503 Cerut
62504 Rokok/ Kretek
62505 Minuman Keras
62506 Minuman Keras Malt
62507 Motokar CKD
62508 Motokar CBU
62509 Bas
62510 Motosikal dan Skuter
62511 Lainlain Kenderaan Bermotor
62512 Produk Anyaman Dan Tumbuhan
62513 Seramik Dan Keluarannya
62514 Pakaian
62515 Minyak Pelincir Dan Gris
62516 Minyak Pembakar
62517 Minyak Tanah
62518 Minyak Penerbangan
62519 Gas Cecair Petroleum
62520 Alat Ganti Kenderaan bermotor
62521 BuahBuahan Segar, Kering Dan Jeruk
62522 Makanan Dalam Tin Dan LainLain
62523 Makanan Ternakan
62524 Tekstil Berela
62525 Barang Buatan Tekstil
62526 Televisyen
62527 Petrol
62528 Diesel
62529 Keluaran Petroleum Dan Bahan Pembakaran Yang Lain
62530 Alat Perakam Video (VCR)
62531 Peti Sejuk
62532 AlatAlat Audio Elektronik
62533 Perkakasan Rumahtangga Elektrik Yang Lain
M.S. 63/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 64/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 65/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
62700 Levi
Tujuan merekodkan pungutan levi ke atas barangbarang.
M.S. 66/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 67/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 68/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 69/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 70/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 71/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 72/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 73/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 74/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 75/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 76/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 77/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 78/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
74000 Sewaan
Tujuan merekodkan hasil yang diperolehi daripada pajakan atau sewa harta
Kerajaan, termasuk sewa tanah, bangunan, gudang, ruang penyimpanan dan alat
kelengkapan termasuk:
M.S. 79/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 80/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 81/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 82/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 83/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
75219 Hasil Dan Faedah Dari Pelaburan Dalam Sports Toto Malaysia
Berhad
75220 Hasil Dan Faedah Dari Pelaburan Dalam Syarikat Jengka
Sendirian Berhad
75221 Hasil Dan Faedah Dari Pelaburan Dalam Aerospace Industries
Malaysia Sendirian Berhad
75222 Hasil Dan Faedah Dari Pelaburan Dalam Johor Port Sendirian
Berhad
75223 Hasil Dan Faedah Dari Pelaburan Dalam Malaysia Airports
Berhad
75224 Hasil Dan Faedah Dari Pelaburan Dalam Penang Port
Sendirian Berhad
75225 Hasil Dan Faedah Dari Pelaburan Dalam Syarikat Telekom
Malaysia Berhad
75226 Hasil Dan Faedah Dari Pelaburan Dalam Institut Jantung
Negara
75227 Hasil Dan Faedah Dari Pelaburan Dalam Percetakan Nasional
Malaysia Berhad
75228 Hasil Dan Faedah Dari Pelaburan Dalam Pos Malaysia Berhad
75229 Hasil Dan Faedah Dari Pelaburan Dalam Bintulu Port Sdn. Bhd.
75230 Hasil Dan Faedah Dari Pelaburan Dalam Amanah Raya Bhd.
75231 Hasil Dan Faedah Dari Pelaburan Dalam Khazanah Nasional
Berhad
75232 Hasil Dan Faedah Dari Pelaburan Dalam Rangkaian Hotel Seri
Malaysia Sdn Bhd
75233 Hasil Dan Faedah Dari Pelaburan Dalam Lembaga Penyatuan
Dan Pemulihan Tanah Persekutuan (FELCRA)
75234 Hasil Dan Faedah Dari Pelaburan Dalam Uda Holdings Berhad
75299 Hasil Dan Faedah Dari Pelaburan Dalam Perusahaan
Perusahaan Bukan Kewangan Yang Lain
M.S. 84/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 85/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 86/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
77000 Sumbangan dan Bayaran Ganti Daripada Luar Negeri dan Sumbangan
Tempatan
Tujuan merekodkan semua sumbangan kewangan, derma, pemberian dan bayaran
ganti bagi perkhidmatan yang diterima daripada luar negeri dan sumbangan tempatan
termasuk sumbangan daripada syarikatsyarikat, pertubuhan dan individu termasuk:
M.S. 87/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 88/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 89/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 90/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
82400 Jualan
82401 Jualan Bengkel Penjara Kepada Agensiagensi Kerajaan
82402 Jualan Percetakan Alatulis Jabatan Cetak (termasuk jualan
alatulis kepada agensi Kerajaan dan terimaan hasil daripada
percetakan untuk agensi Kerajaan)
82403 Jualan Penerbitan Jabatan Cetak
82404 Perkhidmatan Percetakan Keselamatan Jabatan Cetak
82405 Jualan Warta Kerajaan Sahaja Jabatan Cetak
82499 Pelbagai Jualan
M.S. 91/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
M.S. 92/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
92400 Sewaan
92401 Sewa Bangunan Kediaman
92402 Sewa Bangunan Bukan Kediaman Kecuali Gudang
92403 Sewa Gudang
92499 Pelbagai Sewa
M.S. 93/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
Lampiran B1
DEFINISI ISTILAH
Agensi Kerajaan
Kementerian, jabatan, badanbadan berkanun dan pihak berkuasa
tempatan yang mana kegiatan mereka dibiayai tiaptiap tahun dari
Kumpulan Wang awam melalui pemberian, subsidi atau sumbangan.
Akaun Amanah
Akaun dalam Kumpulan Wang Amanah Yang Disatukan.
Alat Kelengkapan
Alatalat yang diperolehi dengan tujuan menjalankan perkhidmatan
perkhidmatan yang perlu untuk memenuhi kehendak sesuatu agensi
Kerajaan.
Aset
Pemilikan harta dalam bentuk tanah (termasuk pembaikan), bangunan
(termasuk pembaikan), kemudahan (termasuk pembaikan), kenderaan
pengangkutan, jentera dan lainlain diperolehi dengan motif untuk
memegang atau menggunakannya untuk masa melebihi satu tahun bagi
tujuan menambah daya pengeluaran. Aset termasuk pelaburan, pinjaman,
binatang, pokok dan benih.
Badanbadan Berkanun
Sesuatu badan ditubuhkan dengan kuasa undangundang di mana
dasarnya tertakluk kepada kajian semula kementerian berkenaan dan
yang mana sebahagian atau kesemua perbelanjaan bagi operasinya
M.S. 94/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
Bayaran Pindahan
Bayaran yang dijeniskan sebagai
a) Sumbangan kepada individu dan organisasi yang tidak bermotif
keuntungan.
b) Pemberian, sumbangan dan subsidi yang dibuat kepada organisasi
antarabangsa, negeri, kerajaan tempatan, Kumpulan Wang amanah dan
badan berkanun.
c) Subsidi yang bayarannya mempunyai kesan mengawal atau
menurunkan harga atau membantu sesuatu.
Jawatanjawatan Tetap
Jawatanjawatan seperti yang disenaraikan di dalam SENARAI
PERJAWATAN.
Kakitangan Awam
Seseorang dalam perjawatan tetap atau sementara sesuatu Kerajaan
tetapi tidak termasuk Pasukan Keselamatan dan Anggota Pentadbiran
dan Parlimen.
Kemudahan
Termasuk projek, skim, sistem, kerjakerja, taliair, pemulihan tanah, parit
M.S. 95/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
Objek Am
Suatu kumpulan objek sebagai perbelanjaan atau hasil.
Objek Sebagai
Sesuatu jenis perbelanjaan atau hasil yang dijeniskan di bawah suatu
objek am.
Objek Lanjut
Suatu jenis perbelanjaan atau hasil di bawah satu objek kumpulan lanjut.
Pasukan Keselamatan
Pasukan Polis dan Tentera yang Berpakaian Seragam sahaja.
M.S. 96/97
Pekeliling Perbendaharaan Malaysia PS 1.1 Lampiran B
Perusahaan
Syarikatsyarikat perniagaan, syarikatsyarikat kerjasama dan
perbadanan.
Perusahaan Kewangan
Perusahaan yang terutamanya mengerjakan penerimaan permintaan,
masa dan deposit simpanan serta memberikan pinjaman.
M.S. 97/97
PS 1.2
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 1.2
KANDUNGAN
PERAKAUNAN................................................................................................2
PS 1.2 Pelaksanaan Perakaunan Akruan Kerajaan Persekutuan ........... 2
1. Tujuan .............................................................................................. 2
2. Latar Belakang ................................................................................ 2
3. Faedah Pelaksanaan Perakaunan Akruan .................................... 3
4. Struktur Dan Pelaksanaan Perakaunan Akruan .......................... 4
5. Tanggungjawab Pegawai Pengawal ............................................. 5
6. Garis Panduan Pelaksanaan Perakaunan Akruan ....................... 6
M.S. 1/6
Pekeliling Perbendaharaan Malaysia PS 1.2
PERAKAUNAN
1. Tujuan
2. Latar Belakang
Asas Tunai
Asas Akruan
Ubahsuai
Hasil Diiktiraf/ direkodkan Diiktiraf/ direkod dalam
hanya apabila tunai tempoh diperolehi
diterima. (earned).
M.S. 2/6
Pekeliling Perbendaharaan Malaysia PS 1.2
Asas Tunai
Asas Akruan
Ubahsuai
Perbelanjaan Diiktiraf/ direkod Diiktiraf/ direkod dalam
hanya apabila tempoh dibelanja/
bayaran tunai digunakan (incurred).
dilakukan.
Aset Tidak Diiktiraf/ direkod
dipermodalkan dan sebagai aset dan
diiktiraf/ direkod dipermodalkan dalam
sebagai tempoh usia gunanya.
perbelanjaan pada Susutnilai dikenakan
masa pembayaran. sepanjang tempoh
usia gunanya.
Liabiliti Tidak dilaporkan Diiktiraf/ direkod dalam
dan diiktiraf/ direkod tempoh ianya
sebagai ditanggung (incurred)
perbelanjaan pada sehingga dilunaskan.
masa pembayaran.
M.S. 3/6
Pekeliling Perbendaharaan Malaysia PS 1.2
ii. Ahli-ahli :
M.S. 4/6
Pekeliling Perbendaharaan Malaysia PS 1.2
Jawatankuasa Pemandu
Perakaunan Akruan
[Pengerusi:
Akauntan Negara Malaysia]
Jawatankuasa Pelaksanaan
Perakaunan Akruan Kementerian
[ Pengerusi: Pegawai Pengawal]
M.S. 5/6
Pekeliling Perbendaharaan Malaysia PS 1.2
M.S. 6/6
PS 2.1
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 2.1
KANDUNGAN
e-PAYMENT .......................................................................................................... 2
PS 2.1 Pungutan Hasil Kerajaan Secara e-Payment ...................................... 2
1. Tujuan ...................................................................................................... 2
2. Kadar Caj Perkhidmatan Bagi Kad Kredit, Kad Debit Dan Kad
Amex........................................................................................................ 2
3. Syarat Pelantikan Institusi Kewangan (Bank) ................................... 2
4. Perakaunan Pungutan Hasil Secara Kad Kredit, Kad Debit Dan
Kad Amex ................................................................................................ 3
LAMPIRAN ......................................................................................................... 4
M.S. 1/4
Pekeliling Perbendaharaan Malaysia PS 2.1
e-PAYMENT
1. Tujuan
2. Kadar Caj Perkhidmatan Bagi Kad Kredit, Kad Debit Dan Kad Amex
M.S. 2/4
Pekeliling Perbendaharaan Malaysia PS 2.1
4. Perakaunan Pungutan Hasil Secara Kad Kredit, Kad Debit Dan Kad
Amex
M.S. 3/4
Pekeliling Perbendaharaan Malaysia PS 2.1
LAMPIRAN
M.S. 4/4
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
Lampiran A
BETWEEN
AND
other part,
(both herein after singularly referred to as "the Party" and collectively as "the
Parties").
WHEREAS:
M.S. 1/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
agrees to provide the Facility for the Services subject to the terms and
conditions hereinafter appearing.
M.S. 2/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
M.S. 3/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
M.S. 4/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
1.2 Words importing the masculine gender include the feminine and neuter
gender.
1.3 Words importing the singular number shall include the plural and vice-
versa.
This Agreement shall be for a period of twenty four (24) months commencing
from (hereinafter referred to as the "Effective Date" ) to
.
(hereinafter referred to as the "Expiry Date"). Either Party may notify in writing
not less than three (3) months prior to the Expiry Date if it intends to extend
the Contract Period for a future period. The Parties may as soon as
reasonably practicable after the receipt of such notification, negotiate the term
and conditions of such extension not later than one (1) month prior to the
Expiry Date.
ARTICLE 3 : FACILITY
3.1 The Parties hereby agree that the Bank shall provide the Facility to the
Government which would allow the Government to accept any
M.S. 5/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
3.2 In providing the Facility, the Bank shall supply, deliver, install, test and
commission the EDC Terminal at the Location. The Location of the EDC
Terminals to be installed by the Bank shall be mutually agreed upon by
the Parties prior to the installation. The supply, delivery, installation,
testing and commissioning of the EDC Terminal shall include the supply
of papers and other related stationeries required for the operating of the
EDC Terminal, at no additional cost to the Government.
3.3 In the event that the Government requires additional EDC Terminal, the
Bank shall agree to consider to such request.
3.4 The Bank shall also bear the costs of relocating EDC Terminal at such
other site excluding the costs on internal telephone cabling and other
internal power points in the event such request is made by the
Government.
3.5 The Government hereby agrees and confirms with the Bank that it shall
honour without any discrimination the eCard when properly presented to
it as a mean of payment from the Cardholder and shall maintain a policy
that the Government shall not discriminate among Cardholders seeking
to make payment to the Government.
3.6 The Bank shall at its own cost provide support services on the EDC
Terminal and carry out necessary maintenance on the EDC Terminal at
all Location.
3.7 The Government shall keep the EDC Terminal in good condition at all
times. In the event of any fault or defect to the EDC Terminal, the Bank
shall at its own cost carry out such repair in order to restore the EDC
Terminal. Such restoration shall be carried out within twenty four (24)
hours in the Klang Valley and within three (3) Business Days outside
M.S. 6/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
the Klang Valley from the time of receiving the report made by the
Government. In the event repair cannot be carried out for any reasons,
the faulty or defective EDC Terminal shall be replaced by the Bank at its
own costs. The Government hereby undertakes to ensure that each
EDC Terminal is operated appropriately at all times and shall promptly
report any malfunction or breakdown of the EDC Terminal to the Bank.
3.8 The Parties shall work together on the promotion and publicity of the
Facility for the purpose of payment of the Services offered by the
Government.
ARTICLE 4 : eCARD
4.1 Under the terms of this Agreement, the Government shall accept the
Credit Card, Debit Card, MEPS Cash Card and any other new credit
card/debit card/MEPS Cash card ("eCard") as may agreed by the
Parties from time to time presented by any Cardholder.
4.2 The Bank shall provide the relevant training on the eCard acceptance
procedures and shall not charge the Government for the training.
M.S. 7/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(b) ensure that the Credit Card so presented has not been
mutilated;
(e) ensure that all entries and signatures on the Sales Slip
shall be legible on all copies thereof and the Government
shall, at the time of the performance of payment of the
Services, give a true and completed copy thereof to the
Cardholder and retain one (1) copy of the same with the
Government;
M.S. 8/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(i) the names, validity/expiry date of the Credit Card and the
account number of the Cardholder;
M.S. 9/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
M.S. 10/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
6.1 Settlement
6.2.2 The Parties further agree that the Commission rate may be
revised at any time and any revised Commission rate shall only
be implemented by the Bank with prior written approval of the
Government.
M.S. 11/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
6.3.3 The Bank shall provide supporting reports free of charge either in
the form of hardcopy or softcopy to the Government for all the
transactions paid to the Government the following Business Day
from the transaction date. The report shall contain the following
minimum information:
6.4 Penalty
6.5 Reconciliation
The Government shall reconcile its records against the reports provided
by the Bank and if there are any discrepancies or non-receipt of
payment on any of the transaction items are detected, the Bank is to be
notified of the same. Such notification is to be submitted by the
M.S. 12/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
7.1 The Bank shall write to the Government on any transaction disputed by a
Cardholder or where the Bank have reason to believe of any fraudulent
transactions reported to the Bank or discovered by the Bank and in the
event where payment has been made by the Bank to the Government.
7.2 Upon receiving the report by the Bank under clause 7.1, the Government
shall investigate within fourteen (14) days and make good the amount
within thirty (30) days upon the occurrence of any of the following:
(vi) the transaction was processed more than fourteen (14) days
from the date of authorisation where settlement processes were
not performed accordingly by the Government.
M.S. 13/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
8.1.1 The Government shall at its own cost and capacity keep proper
account and correct copies of all receipts resulting from the use
of the eCard, and may at the request of the Bank, at any
reasonable time, allow the Bank to inspect and/or take copies of
all such documents, accounts and all Sales Slips and for the
purpose of this Agreement, shall preserve such documents and
records for a period of at least one (1) year from the transaction
date.
The Government shall not allow the Cardholder to transact for any cash
payment, cash disbursement or cash refund under any circumstances
resulting from the use of eCard.
M.S. 14/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(a) it shall at all times observe the guidelines and procedures on the
acceptance of eCard as required by the Bank;
(b) unless otherwise provided by any written law for the time being in
force, it shall not impose or require a Cardholder to pay any
surcharge, commission, discount whether through any increase
in price or otherwise, or any other term or condition whatsoever
on any Cardholder desirous of using the eCard;
(f) it shall not reveal, sell, purchase, provide or exchange any eCard
account number or/and PIN (where applicable) and other
information in any form obtained by reason of eCard transaction
to any third party;
(g) it shall collaborate with the Bank in writing prior to any publication
or advertisement of promotional material relating to the new
eCard;
(i) it shall, at all times maintain in good order and keep in safe
custody all Sales Slips, and EDC Terminal supplied by the Bank
which shall remain the Bank's property and to return all such
Sales Slips, and EDC Terminal forthwith to the Bank upon
M.S. 15/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(m) it shall use its best endeavour to promote the use of eCard and
to render its cooperation to the Bank and Cardholders in
connection with the use of the eCard.
M.S. 16/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
10.1 The Parties agree that the presentation of each Sales Slip by the
Government to the Bank shall be a warranty by the Government that at
the time of the presentation of the Sales Slips to the Bank:
(a) the Sales Slips are authorised by the Cardholder and/or not
obtained by any fraudulent means;
(b) the value stated in the Sales Slips evidence a bona fide sum due
and owing from the Cardholder;
(c) the Cardholder concerned shall not have acquired any right of
set-off or counterclaim available against the Government in
respect of the value of the Sales Slips; and
(d) the Government has complied with the provisions set out in
Article 5 of this Agreement.
(a) Each EDC Terminal supplied by the Bank shall remain the
property of the Bank, free from any claims or right by any third
party and shall be surrendered to Bank with all the connecting
equipment in good order upon demand made by the Bank.
(b) The Bank shall provide written notice to the Government prior to
retrieving any EDC Terminal from the Location.
M.S. 17/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(d) The Government shall bear the cost and expenses directly
incurred or suffered by the Bank due to damage or loss of any of
the EDC Terminal, Sales Slips and other materials belonging to
the Bank, which is solely caused by the negligence of the
Government.
11.2 Installation
(a) The Government shall provide the Bank with the suitable Location
for the purpose of installation and operation of the EDC Terminal.
(b) The Government shall be responsible for the cost and expenses
incurred for the necessary conduits, electrical connections outlets
and electricity power required for the installation and operation of
the EDC Terminal.
12.1 Neither the Government nor the Bank shall be in breach of its
obligations under this Agreement if it is unable to perform its obligations
under this Agreement (or any part of them), other than the payment
obligations as a result of the occurrence of an Event of Force Majeure.
An Event of Force Majeure shall mean:
M.S. 18/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
M.S. 19/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
12.5 Neither Party shall be entitled to rely upon the provisions above if both
Parties reasonably determine that an Event of Force Majeure has not
occurred.
12.6 For avoidance of doubt, the Parties shall continue to perform those parts
of those obligations not affected, delayed or interrupted by an Event of
Force Majeure and such obligations shall, pending the outcome of this
clause continue in full force and effect.
ARTICLE 13 : INDEMNITY
(a) the Bank shall perform all of its obligations under this Agreement
at its own risk and releases, to the fullest extent permitted by law,
the Government and their agents and servants from all claims
and demands of every kind resulting from any accident, damage,
injury or death arising from the carrying out of this Agreement
and the Government shall have no responsibility or liability
whatsoever in relation to such accident, damage injury or death;
(b) the Bank shall indemnify and keep indemnified the Government
from and against all actions, suits, claim or demands,
proceedings, losses, damages, compensation, costs (including
legal cost), charges and expenses whatsoever to which the
Government shall or may be or become liable in respect of or
arising from:
M.S. 20/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(c) The obligations under this Article shall continue after the expiry
or earlier termination after the expiry or earlier termination of this
Agreement in respect of any act, deed, matter or thing happening
before such expiration or termination of this Agreement.
13.2 The Bank shall indemnify, protect and defend at its own cost and
expense the Government and its agents and servants from and against
all actions, claims and liabilities arising out of acts done by the Bank in
the performance of this Agreement including the use or violation of any
copyright works or literary property or patented invention, article or
appliances.
ARTICLE 14 : WAIVER
The waiver by any Party of any breach of any terms of this Agreement
committed by the other Party shall not prevent the subsequent enforcement of
that term and shall not be deemed a waiver of any subsequent breach.
Each Party shall not be entitled to assign or charge any right or assign any
obligation under this Agreement.
M.S. 21/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
No Party shall without the prior written approval of the other Party, be entitled
to disclose any information relating to this Agreement to any agent or
subcontractor appointed or engaged by the Party or to any authorised person
in connection with any eCard products and in the event such approval is
obtained from the other Party, the Parties undertake to ensure that such
disclosure is reserved for the purpose intended and shall not be used to
discriminatory disclose information.
Address :
Facsimile No. :
Address :
Facsimile No. :
17.2 Any change of address of the Parties as specified herein shall be duly
notified to the other by giving one (1) month prior written notice.
M.S. 22/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
17.3 Any notice sent by facsimile transaction shall be deemed served when
despatched and any notice served by prepaid registered post shall be
deemed served five (5) days after posting. In proving the service of any
notice, it will be sufficient to prove, in the case of a letter, that such letter
was properly stamped, addressed and placed in the post or delivered
personally or by courier.
18.1 The Parties hereby agree that the service of any Writ of Summons or
any legal process in respect of any claim arising out of or connected
with this Agreement may be effected by forwarding a copy of the same
by hand or by prepaid registered or ordinary post to the respective
addresses of the Parties herein before mentioned and such service
shall be deemed to be duly served after the expiration of five (5) days
from the date it is posted and, if delivered by hand, on the day it is
delivered.
This Agreement embodies the entire understanding of the Parties and there
are no provisions, terms, conditions or obligations, oral or written, express or
implied, other than those contained herein.
M.S. 23/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
This Agreement constitutes all the terms and conditions agreed upon between
the Parties hereto as to the subject matter of this Agreement and supersedes
in all respect all previous representations, warranties, agreements and
undertakings, if any, made between the Parties hereto with respect to the
subject matter herein prior to the execution of this Agreement.
ARTICLE 21 : CONFIDENTIALITY
The Parties hereby undertakes to ensure that this Agreement and all matters
pertaining hereto including but not limited to, all information relating to
Cardholders shall be treated as confidential in nature and shall not be
disclosed to any third party unless the said disclosure is mandatory by law.
ARTICLE 22 : TERMINATION
M.S. 24/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
If at any time:
M.S. 25/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
M.S. 26/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
(a) the Government shall pay the Bank all monies due and
payable to the Bank as at the date termination of the
Agreement and which have not been paid provided that
the Government shall be entitled to deduct such sum due
to the Government from the Bank under this Agreement;
and
(b) the Bank shall at its own cost and expenses, remove all
the EDC Terminal from the Location.
M.S. 27/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
22.4.2 Upon such termination, the Bank shall accept the following
undertaking by the Government as full and complete
settlement of all claims for payment under or arising out of
this Agreement:
(a) the Government shall pay the Bank all monies due and
payable to the Bank as at the date termination of the
Agreement and which have not been paid provided
that the Government shall be entitled to deduct such
sum due to the Government from the Bank under this
Agreement; and
(b) the Bank shall at its own cost and expense, remove all
the EDC Terminal from the Location.
ARTICLE 23 : ARBITRATION
23.1 If any matter, dispute or claim arising out of or relating to the Agreement
or the breach or termination hereof which cannot be agreed upon by the
Parties or which cannot be settled amicably by the Parties, the matter,
dispute or claim shall be referred to an arbitration to be agreed between
the Parties, and failing such agreement, to be nominated on the
application of either party by the Director General of the Regional
Centre for Arbitration in Kuala Lumpur and any such reference shall be
deemed to be a submission to arbitration within the meaning of the
M.S. 28/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
Arbitration Act 2005. The decision of the arbitrator shall be final and
binding on each of the Parties.
23.2 Any such arbitration shall be heard at the Kuala Lumpur Regional
Centre for Arbitration using the facilities and systems available at the
center.
ARTICLE 24 : MISCELLANEOUS
24.2 Each Party agrees to pay legal fees (on a Solicitor and Client basis) and
other cost and expenses incurred or suffered by the other Party in the
enforcement of each other's right and entitlement under this Agreement.
24.3 The Bank shall not, without the Governments prior written consent,
assign or transfer to a third party all or any of the benefits or obligations
of this Agreement.
M.S. 29/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
24.6 The invalidity or unenforceability of any of the provisions herein shall not
substantially nullify the underlying intent of this Agreement and the
invalidity or unenforceability provisions shall be severed from this
Agreement to the extent of such invalidity or unenforceability without
affecting the remaining terms and conditions of this Agreement.
24.7 The captions and headings to the clauses of this Agreement are for
reference only and do not affect the interpretation and/or enforcement of
the provisions of this Agreement.
M.S. 30/31
Pekeliling Perbendaharaan Malaysia PS 2.1 Lampiran A
In the presence of : )
)
)
.
)
In the presence of : )
)
)
.
)
M.S. 31/31
PS 2.2
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 2.2
KANDUNGAN
e-PAYMENT .......................................................................................................... 2
PS 2.2 Pungutan Hasil Dan Terimaan Bukan Hasil Secara Online.............. 2
1. Tujuan ...................................................................................................... 2
2. Pungutan Hasil Dan Terimaan Bukan Hasil Secara Online ................. 2
3. Kadar Caj Perkhidmatan Secara Online................................................ 2
4. Syarat Pelantikan Institusi Kewangan (Bank) ................................... 3
5. Perakaunan Pungutan Hasil Dan Terimaan Bukan Hasil Secara
Online ...................................................................................................... 3
LAMPIRAN ......................................................................................................... 5
M.S. 1/5
Pekeliling Perbendaharaan Malaysia PS 2.2
e-PAYMENT
1. Tujuan
2.1 Pungutan secara online ini merangkumi transaksi secara direct debit,
Kad Kredit (MasterCard dan Visa) dan Kad American Express
(Amex). Pelaksanaan transaksi secara direct debit hendaklah melalui
Financial Process Exchange (FPX) sebagai Payment Gateway.
Payment Gateway Provider perlu juga menyediakan perkhidmatan
pembayaran menggunakan Kad Kredit dan Kad Amex.
2.2 Bagi pungutan hasil, pembayaran boleh dibuat melalui direct debit,
Kad Kredit dan Kad Amex. Manakala bagi terimaan bukan hasil,
kaedah pembayaran secara direct debit sahaja yang dibenarkan.
2.3 Pungutan hasil dan terimaan bukan hasil secara online ini boleh
dilaksanakan melalui laman sesawang Kementerian atau Jabatan.
Walau bagaimanapun, sekiranya perkhidmatan tersebut
dilaksanakan melalui Portal Perkhidmatan Awam, Kementerian atau
Jabatan hendaklah merujuk kepada Unit Pemodenan Tadbiran Dan
Perancangan Pengurusan Malaysia (MAMPU).
3.2 Bagi melaksanakan kaedah ini, kadar caj perkhidmatan untuk direct
debit melalui FPX adalah seperti berikut:
M.S. 2/5
Pekeliling Perbendaharaan Malaysia PS 2.2
3.3 Kadar caj perkhidmatan untuk Kad Kredit dan Kad Amex adalah tidak
melebihi 1.8% bagi setiap transaksi. Selain daripada caj
perkhidmatan tersebut di atas, tiada caj lain boleh dikenakan oleh
Payment Gateway Provider.
4.1 Urusan pungutan hasil dan terimaan bukan hasil secara online boleh
dikendalikan melalui mana-mana bank sebagai Payment Gateway
Provider yang:
5.1 Bagi pungutan hasil, bank yang dilantik boleh menolak caj
perkhidmatan pada kadar yang telah ditetapkan daripada amaun
kasar yang dipungut dan menyerahkan amaun bersih kepada
Kementerian atau Jabatan. Walau bagaimanapun, Kementerian atau
Jabatan perlu mengakaunkan amaun kasar yang dipungut sebagai
hasil dan jumlah caj perkhidmatan yang telah ditolak oleh bank
sebagai perbelanjaan.
5.2 Bagi terimaan bukan hasil, bank yang dilantik perlu menyerahkan
kepada Kementerian atau Jabatan, amaun kasar yang dipungut tidak
termasuk caj perkhidmatan yang dibiayai oleh orang awam.
M.S. 3/5
Pekeliling Perbendaharaan Malaysia PS 2.2
M.S. 4/5
Pekeliling Perbendaharaan Malaysia PS 2.2
LAMPIRAN
M.S. 5/5
Pekeliling Perbendaharaan Malaysia 1 Februari
LAMPIRAN A
AGREEMENT
BETWEEN
GOVERNMENT OF MALAYSIA
AND
BANK
*****************************************************************
*****************************************************************
M.S. 1/58
Pekeliling Perbendaharaan Malaysia 1 Februari
TABLE OF CONTENTS
PART A GENERAL
1. DEFINITIONS AND INTERPRETATIONS 7-12
1.1 Definitions
1.2 Interpretation
1.3 Entire Agreement
2. CONTRACT PERIOD12
2.2 Extension of Contract Period
PART C IMPLEMENTATION
4. IMPLEMENTATION OF SERVICES 15-18
4.1 Implementation Requirements
4.2 Service Level
4.3 Proper functioning of Services
4.4 Remittance of Funds
4.5 Reports
4.6 Protection of Personal Data
4.7 Changes to Software or Hardware
5. COMMISSION CHARGEABLE 18
6. REMITTANCE OF FUNDS 19
7. UNDER OR OVER PAYMENT BY THE BANK 20
8. REPORTS 20
9. AUDITING 20
10. CLAIMS FOR DISPUTED TRANSACTIONS 21-22
M.S. 2/58
Pekeliling Perbendaharaan Malaysia 1 Februari
15. TERMINATION
TERMINATION BY THE GOVERNMENT 28-31
15.1 Default by the Bank
15.2 General Default
15.3 Consequences of Termination by the Government
M.S. 3/58
Pekeliling Perbendaharaan Malaysia 1 Februari
M.S. 4/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULES
SCHEDULE F REPORTS
M.S. 5/58
Pekeliling Perbendaharaan Malaysia 1 Februari
BETWEEN
AND
Parties).
WHEREAS-
M.S. 6/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART A
GENERAL
1.1 Definitions
M.S. 7/58
Pekeliling Perbendaharaan Malaysia 1 Februari
M.S. 8/58
Pekeliling Perbendaharaan Malaysia 1 Februari
M.S. 9/58
Pekeliling Perbendaharaan Malaysia 1 Februari
1.2 Interpretation
(a) The Recitals, Schedules hereto and any documents therein referred
to shall be taken, read and construed as an essential and integral
part of this Agreement provided however that in the event of any
conflict or inconsistency between the various documents forming this
Agreement, the following order of precedence shall apply:
(d) The words law and laws mean any present or future law and any
constitution, decree, judgment, legislation, order, ordinance, statute,
treaty, directive, by-law, rule or regulation as amended from time to
time.
(e) Words applicable to natural persons shall also apply to any body of
persons, companies, corporation, firm or partnership incorporated or
unincorporated.
(g) Words importing any gender shall include any other gender.
M.S. 10/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(h) Words importing the singular number shall include the plural number
and vice versa including the definitions referred to in Clause 1.1
hereof.
(i) The heading and sub-headings to the Clauses of this Agreement are
for convenience of reference only and shall not affect the
interpretation and construction thereof.
(k) For the purpose of calculating any period of time stipulated herein, or
when an act is required to be done within a specified period or from a
specified date, the period is inclusive of and time begins to run from
the date so specified.
(l) Wherever there shall appear any reference to a time within which an
act should be done or agreement reached or consent given, such
reference shall be deemed to be read as including the expression or
any other period agreed in writing between the Parties from time to
time.
(m) Any technical term not specifically defined in this Agreement shall be
construed in accordance with the usage or definition commonly
accepted by those in that profession in Malaysia.
M.S. 11/58
Pekeliling Perbendaharaan Malaysia 1 Februari
This Agreement contains the entire understanding between the Parties with
respect to the subject matter hereof and supersedes all prior agreements or
understandings, inducements or conditions, express or implied, oral or written.
2. CONTRACT PERIOD
2.1 This Agreement shall be valid for a period of twenty four (24) months (the
Contract Period) commencing from (the Effective Date)
to...(the Contract Expiry Date).
The Bank may apply to the Government in writing for an extension of the
Contract Period not less than three (3) months prior to the Contract Expiry
Date if it intends to extend the Contract Period. The Government shall have
the absolute discretion whether or not to consider such application. If such
application is considered, the Parties may, as soon as reasonably practicable
after the receipt of such application by the Government, negotiate the terms
and conditions of such extension not later than one (1) month prior to the
Contract Expiry Date. If the Parties fail to reach an agreement, this Agreement
shall automatically expire on the Contract Expiry Date.
M.S. 12/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART B
SCOPE OF SERVICES
3. SCOPE OF SERVICES
3.1 Mode
The Bank shall provide the Services to the Government in the following
manner:
(b) ensures that all payments made by the Public to the Government for
the online products or services traded or transacted via the Portal are
credited into the accounts of the Government in accordance with this
Agreement;
(c) ensures that all online payments made by the Public via FPX and
MPS are secured.
3.2 FPX
(a) The Bank shall, via the FPX services, enable the Public to make
payment for the products or services offered by the Government via
the Portal, by way of direct debit from their respective Bank Accounts.
(b) The Bank shall assure the Government of payment for all successful
transactions and shall not repudiate any such payment made via the
FPX services.
(c) The Bank shall at its own costs, obtain and renew the MSC Trustgate
certificate for FPX for the use of the Government.
M.S. 13/58
Pekeliling Perbendaharaan Malaysia 1 Februari
3.3 MPS
(a) The Bank shall, via MPS, enable the Public to make payment for the
products or services offered by the Government via the Portal, by
way of Credit Card.
(c) The Bank shall at its own costs, pay the annual subscription fee for
the MPS services.
M.S. 14/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART C
IMPLEMENTATION
4. IMPLEMENTATION OF SERVICES
4.1.1 Registration
(a) The Bank shall provide the registration form to the Government to
register for access to the gateway server of the Services payment
systems;
(b) The Government shall complete the registration form for the Services
and submit the same to the Bank together with a photocopy of the
identification card of the Governments contact persons.
(a) Upon the successful registration by the Government, the Bank shall,
at its own costs, provide the Government with an implementation kit
which consists of software plug-in and manual guide;
(b) Upon receiving the implementation kit from the Bank, the
Government shall install and integrate the MPS and FPX software
plug-in at the Portal, configure the integration and connect to the
MPS and FPX payment gateway systems as referred to in the
manual guide provided by the Bank;
M.S. 15/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(c) The Bank shall provide the sample coding and respond to the
Governments inquiries during the installation and integration
processes by the Government;
(d) The Bank shall co-ordinate and conduct the user acceptance test
(UAT) together with the Government, as more described in
Schedule D;
(e) The Bank shall co-ordinate and prepare for migration to the
production stage of the Services;
(f) The Bank shall obtain the sign-off document from the Government for
the purposes of the production of the Services and provide the
production plug-in to the Government for installation and integration;
(g) The Bank shall co-ordinate and conduct the live testing together with
the Government for the rollout implementation.
4.2.1 The Bank shall store all transaction records and information securely
and shall maintain its data processing system in good order and
working condition to enable the continuity of the Services;
4.2.2 The Bank shall provide and perform the Services in a proper manner
and in accordance with the Service Level Term as described in
Schedule E.
4.3.1 The Bank shall provide the Government with the online administration
tool for MPS to enable the Government to perform administration
function and/or for reconciliation purpose;
M.S. 16/58
Pekeliling Perbendaharaan Malaysia 1 Februari
4.3.2 The Bank shall provide the industry standard data security and fraud
detection services which will be notified to the Government at the
commencement of this Agreement and shall update the Government
in the event of any change;
4.3.3 The Bank shall inform the Government upon the occurrence of any
(unscheduled down time) factor or event, which might affect the
Services and shall update the Government once the factor or event is
no longer occurring.
The Bank shall remit the value of successful transactions to the collection
account of the Government in accordance with Clause 6 of this Agreement.
4.5 Reports
The Bank shall provide, without any charge, reports either in the form of
hardcopy or softcopy, for all the transactions on the Portal, to the Government
in accordance with Clause 8.
The Bank shall ensure that all personal data collected, used or disclosed in
the course of this Agreement shall be used solely for the purpose for which it
was collected unless otherwise agreed to by the owner of the personal data.
M.S. 17/58
Pekeliling Perbendaharaan Malaysia 1 Februari
Each Party shall provide prior notice to the other, of not less than thirty (30)
days or any such period as agreed by the Parties in the event of any changes
to the software and/or hardware or any part of the system relating to the MPS
and/or FPX and/or the Governments Portal. Upon notification of the changes
made, the Bank shall assist the Government to perform any test, if required.
5. COMMISSION CHARGEABLE
5.1 The Government shall pay commission to the Bank for the Services in
accordance with the charges described in Schedule C.
or
5.1 The Bank shall deduct payment for commission from the Bank Account of the
Public for the Services, in accordance with the charges described in
Schedule C.
or
5.1 The Parties agree that where applicable, the Government shall pay
commission to the Bank for the Services, and the Bank shall deduct payment
for the commission from the Bank Account of the Public for the Services, in
accordance with the charges described in Schedule .
5.2 Notwithstanding the above, the Parties hereby agree that the commission
chargeable may be revised at any time by the Bank subject to the prior
written consent of the Government.
M.S. 18/58
Pekeliling Perbendaharaan Malaysia 1 Februari
6. REMITTANCE OF FUNDS
6.1 Notwithstanding any disputed transactions, the Bank shall remit the value of
each successful transaction less the Commission (where applicable) as
agreed in this Agreement to the designated bank account of the Government
with the Bank (the Sub-Collection Account) as follows:
(a) MPS
(i) The settlement cut-off time will be at 10.30 p.m daily. Any
transaction after 10.30 p.m. will be included in the next
settlement day.
(b) FPX
The Bank shall remit the payment to the Government real time upon
successful transaction made by the Public.
6.2 The Bank shall pay to the Sub Collection Account as specified by the
Government by 11.00 a.m on the following working day from the transaction
date and shall remit the same to the Main Collection Account before 4.00 p.m
on the same day.
6.3 The Bank shall pay compensation to the Government for any late remittance
of funds under clause 6 if it is caused or contributed to by any act or omission
or negligence of the Bank or its employees. The amount of compensation to
be paid for each day of delay or any part thereof shall be based on the
amount to be remitted multiplied by the Islamic Inter Bank Money Market
Rate per annum, as determined by Bank Negara Malaysia from time to time
and the number of days delayed divided by 365 days as follows:
M.S. 19/58
Pekeliling Perbendaharaan Malaysia 1 Februari
In the event of any under or over payment made by the Bank to the
Government in respect of the Services, the Bank shall notify the Government
in writing explaining the error in the payment by the Bank. The Bank shall
upon receiving the written consent by the Government, remit the amount due
to the Government in the case of under payment and the Government shall
reimburse the Bank accordingly in the case of over payment provided always,
that the Government shall have received all the payments made by the Public
in respect of the products or services of the Government.
8. REPORTS
The Bank shall provide, without any charge, reports (Reports) in the form,
format, method and time/frequency for reporting as agreed between Parties in
Schedule F and/or other reports as may be agreed by the Parties.
9. AUDITING
9.1 The Bank agrees that the authorised representatives of the Government
including auditors shall have access to the systems and data in respect of the
Services for audit purposes.
9.2 The Bank shall maintain an adequate audit trail within the system and the
Government including auditors shall have access to the audit trail.
9.3 The Bank shall at its own cost and expense employ an external auditor to
conduct a system, operational and data audit annually and shall submit a
copy of the reports to the Government.
M.S. 20/58
Pekeliling Perbendaharaan Malaysia 1 Februari
9.4 The Bank shall not modify or amend the audit trail log and shall maintain the
audit trail log for seven (7) years.
10.1 In the event of any dispute arising from the Services, the Public can lodge a
complaint with their respective Participating Financial Institution or Issuer or
the Bank.
10.2 Upon receipt of such complaint or where the Bank has reason to believe or
had discovered that the transaction is fraudulent, the Bank shall notify the
Government of the disputed transaction.
10.3 Upon notification by the Bank, the Government shall investigate and shall
refund to the appropriate person the amount received within fourteen (14)
days, upon the occurrence of any of the following:
(a) the Public disputes or denies the completion of the transaction that he
entered into with the Government and the Government is unable to
confirm otherwise; or
10.4 Fraud
The Government shall, upon the request of the Bank, provide the
Bank within fourteen (14) working days from the date of request, the
following information in relation to any investigation arising out of a
fraudulent transaction:
M.S. 21/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(b) Time;
(b) No Liability
M.S. 22/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART D
OBLIGATIONS OF THE PARTIES
11.1.1 The Bank shall perform its obligations under this Agreement
12.1 The Bank hereby represents and warrants to the Government that
M.S. 23/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(b) it has the corporate power to enter into and perform its obligations
under this Agreement and to carry out the transactions and business
as contemplated under this Agreement;
(c) it has taken all necessary corporate actions to authorize the entry into
and performance of this Agreement and to carry out the transactions
contemplated by this Agreement;
(d) as at the execution date of this Agreement, neither the execution nor
performance by it of this Agreement nor any transactions
contemplated by this Agreement shall violate in any respect of any
provision of:
(f) this Agreement constitutes a legal, valid and binding obligation and is
enforceable in accordance with its terms and conditions;
M.S. 24/58
Pekeliling Perbendaharaan Malaysia 1 Februari
The Bank acknowledges that the Government has entered into this Agreement in
reliance on its representations and warranties as aforesaid.
M.S. 25/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART E
LIABILITY AND INDEMNITY
13. INDEMNITY
The Bank shall, at its own costs and expense, fully indemnify the
Government against all claims, demands, liabilities and costs incurred by the
Government if the Services, or any part thereof, infringes the copyright, trade
secrets, patent and trademarks and other intellectual property rights of any
third party provided that such infringement
(a) is not caused by the acts of the Government other than the normal
use of the Services; or
(b) relates to any hardware and software procured by the Bank for the
purposes of this Agreement.
The Government shall give notice to the Bank of any such claim or demand
that is made against the Government and the Bank in such event shall
defend any such claim or demand and make settlements thereof at its own
expense in order to settle or oppose it.
i) obtain for the Government the right to continue using such part;
or
M.S. 26/58
Pekeliling Perbendaharaan Malaysia 1 Februari
and the Government agrees that it shall provide the Bank with all
reasonable assistance (other than financial assistance) required to
exercise such options.
13.4.1 If the Bank fails to comply with any of its obligation which results in the
unavailability of the Services to the Government, the Bank shall pay
theGovernment liquidated ascertained damages (LAD) in accordance
with the method of calculation described in Schedule E for each day
the Services is unavailable.
14.1.1The Bank shall be liable for and shall indemnify and keep the
Government fully indemnified from and against
(a) any demand, action, damage, expense, liability, loss, claim, suits or
proceedings whatsoever arising under any law of Malaysia in respect
of an accident, damage, injury or death to any person including
defamation, libel and slander or in respect of injury or damage of any
kind to any property real or personal by reason of the carrying out of
this Agreement; or
M.S. 27/58
Pekeliling Perbendaharaan Malaysia 1 Februari
The expiry or earlier termination of this Agreement shall not affect the liability
of the Bank for any of its acts or omissions during the Contract Period and the
Government shall be kept indemnified and held harmless in respect of any
claim arising there from.
14.3 Notification
15. TERMINATION
M.S. 28/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(a) suspends the Agreement and fails to proceed regularly and diligently
with the performance of its obligations under this Agreement;
(d) breaches any of its obligations or fails to comply with any other terms
and conditions of this Agreement,
then the Government shall give notice in writing to the Bank specifying the
default and requiring the Bank to remedy such default within thirty (30) days
after the date of the notice. If the Bank fails to remedy the relevant default
within such period or such other period as may be determined by the
Government, the Government shall have the right to terminate this
Agreement at any time thereafter by giving notice to that effect.
(b) the Bank goes into liquidation or a receiver is appointed over the
assets of the Bank or the Bank makes an assignment for the benefit of
or enters into an arrangement or composition with its creditors or
stops payment or is unable to pay its debts; or
M.S. 29/58
Pekeliling Perbendaharaan Malaysia 1 Februari
then the Government shall have the right to terminate this Agreement
forthwith by giving notice to that effect.
(a) the powers and rights granted to the Bank under this Agreement shall
terminate immediately;
(ii) submit to the Government the detailed reports of the last status
of the Services rendered and any payments which has become
due and owing from the Government prior to the termination, for
verification and approval by the Government; and
(iii) terminate all third party contracts entered into by the Bank in
respect of carrying out the Agreement.
(i) be entitled to claim against the Bank for all the losses and
damages suffered (if any) as a result of the termination of this
Agreement; and
M.S. 30/58
Pekeliling Perbendaharaan Malaysia 1 Februari
Provided that the termination shall not affect or prejudice the rights of
any Party which have accrued prior to the date of termination of this
Agreement and the obligations under this Agreement shall continue
even after the termination of this Agreement in respect of any act,
deed, matter or thing happening prior to such termination of this
Agreement.
If the Government without reasonable cause fails to perform or fulfil any of its
obligations which adversely affects the Banks obligations under this
Agreement, then the Bank may give notice in writing to the Government
specifying the default and the Government shall remedy the relevant default
within thirty (30) days after receipt of such notice or such other extended
period as agreed by the Parties. If the Government fails to remedy the
relevant default within such period or such other extended period, the Bank
shall be entitled to terminate this Agreement at any time by giving notice to
that effect.
Upon such termination, the Bank shall accept the following undertaking by
the Government as full and complete settlement of all claims under or arising
out of this Agreement -
(a) the Government shall pay the Bank all monies due and payable to the
Bank as at the date of the termination of this Agreement which have
not been paid (if any) under this Agreement; and
(b) the Bank shall cease to carry out the obligations under this
Agreement.
M.S. 31/58
Pekeliling Perbendaharaan Malaysia 1 Februari
For the purposes of this Clause, what constitutes national interest, interest
of national security, Government policy and public policy shall be solely
made and determined by the Government and such determination shall for
all intent and purposes be final and conclusive and shall not be open to any
challenge whatsoever.
(b) Upon such termination, the Government shall be entitled to all losses,
costs, damages and expenses including any incidental costs and
expenses incurred by the Government arising from such termination.
Neither the Government nor the Bank shall be in breach of its obligations
under this Agreement if it is unable to perform or fulfil any of its obligations
M.S. 32/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(e) riot and disorders, criminal damage, sabotage, strike, lock out, labour
unrest or other industrial disturbances (affecting the performance of
this Agreement) that causes or can reasonably be expected to cause
either Party to fail to comply with its obligations.
M.S. 33/58
Pekeliling Perbendaharaan Malaysia 1 Februari
Neither Party shall be entitled to rely upon the provisions of Clause 16.4
above if both Parties reasonably determine that an Event of Force Majeure
has not occurred. If either Party does not agree that an Event of Force
Majeure has not occurred the dispute may be referred to the Dispute
Resolution Committee.
Where this Agreement is terminated pursuant to Clause 16.5, the Bank shall
comply with all instructions and directions given by the Government.
M.S. 34/58
Pekeliling Perbendaharaan Malaysia 1 Februari
For avoidance of doubt, the Parties shall continue to perform those parts of
those obligations not affected, delayed or interrupted by an Event of Force
Majeure and such obligations shall, pending the outcome of Clause 16.5
continue in full force and effect.
M.S. 35/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART F
DISPUTE RESOLUTION
Any dispute between the Parties in respect of any matter under this
Agreement (except in relation to the Government exercising its sole
discretion under this Agreement) may be referred to a dispute resolution
committee (the Dispute Resolution Committee) comprising:
The Dispute Resolution Committee shall determine its own procedures. The
Dispute Resolution Committee shall meet and endeavor to achieve an
amicable settlement between the Parties in respect of any matter referred to
it.
M.S. 36/58
Pekeliling Perbendaharaan Malaysia 1 Februari
17.4 Non-settlement
18. ARBITRATION
18.1 Submission
18.4 Costs
Each Party shall bear its own costs of the arbitration proceedings.
M.S. 37/58
Pekeliling Perbendaharaan Malaysia 1 Februari
The decision and award of the arbitrator shall be final and binding on the
Parties.
18.6 Continuity
M.S. 38/58
Pekeliling Perbendaharaan Malaysia 1 Februari
PART G
MISCELLANEOUS PROVISIONS
19. CONFIDENTIALITY
19.2 Non-Disclosure
Except with the prior written consent of the Government and subject to
Clause 19.3, the Bank, its personnel and agents shall not at any time
19.3 Exceptions
The obligations in Clause 19.2 shall not apply to any Confidential Information
which -
M.S. 39/58
Pekeliling Perbendaharaan Malaysia 1 Februari
(d) is lawfully received from a third party (with full rights to disclose).
19.4 Survival
20. NOTICES
Address :
M.S. 40/58
Pekeliling Perbendaharaan Malaysia 1 Februari
Address : XXXXXX
XXXXXX
(b) Any change of address of the Parties as specified herein shall be duly
notified to the other by giving one (1) month prior written notice. No
change of address of either Party herein mentioned shall be effective
or binding on either Party unless that Party has given to the other
Party the actual notice of the change of address.
(c) Any notice sent by facsimile transaction shall be deemed served when
despatched and any notice served by prepaid registered post shall be
deemed served five (5) days after posting. In proving the service of
any notice, it will be sufficient to prove, in the case of a letter, that
such letter was properly stamped, addressed and placed in the post or
delivered personally or by courier.
21.1 No Agency
The Bank shall not hold itself out to be the principal or agent of the
Government for any purpose and under no circumstances shall any action of
the Bank shall bind the Government.
M.S. 41/58
Pekeliling Perbendaharaan Malaysia 1 Februari
21.2 No Partnership
22. AMENDMENT
23. WAIVER
24. SEVERABILITY
If any provision of this Agreement or any part thereof is rendered void, illegal
or unenforceable by any legislation to which it is subjected, it shall be
rendered void, illegal or unenforceable to that extent and no further. Such
provision which is rendered void, illegal or unenforceable shall be deemed to
be restated to reflect as nearly as possible the original intentions of the
Parties hereto in accordance with the applicable law and the remainder of
this Agreement shall remain in full force and effect as if this Agreement had
been entered into without the void, illegal or unenforceable provision.
M.S. 42/58
Pekeliling Perbendaharaan Malaysia 1 Februari
The Bank shall comply with all applicable laws and with all directions, orders
requirements and instructions given to the Bank by any authority competent
to do so under any applicable law.
27. ASSIGNMENT
This Agreement shall be binding upon the Parties hereto and their personal
representatives, heirs, successors in-title and permitted legal assigns.
All costs incidental to the preparation and completion of this Agreement and
all duties payable shall be borne and paid for by the Bank.
M.S. 43/58
Pekeliling Perbendaharaan Malaysia 1 Februari
30. TIME
Time wherever mentioned herein shall be of essence for the purposes of any
provision of this Agreement.
IN WITNESS WHEREOF the Parties hereto have executed this Agreement on the
day and year herein before appearing.
Signed by )
Signed by )
BANK )
M.S. 44/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE A1
FPX TRANSACTION FLOW
TRANSACTION
2 - Public carries out transaction Government Portal
- Public fills in and submits necessary form
3 PAYMENT OPTION
- Select Direct Debit as payment method
REDIRECTION TO FPX
4 - Public redirected to FPX System FPX system
- Public accepts terms & conditions
- Public selects PFI to debit
REDIRECTION TO PFI
Participating
- Public redirected to select PFI Internet
Financial
5 Banking system
Institution
- Public logs into account and confirms
(PFI)
payment / transaction
M.S. 45/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE A2
FPX TRANSACTION FLOW
For FPX
10. Finally, the Public Service Portal will display its confirmation page
detailing the transaction details.
M.S. 46/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE B1
MPS TRANSACTION FLOW
2 TRANSACTION
- Public carries out transaction
- Public fills in and submits necessary Government Portal
form
3 PAYMENT OPTION
- Select Credit Card as payment method
4 PAYMENT DETAIL
- Public fills in Credit Card details
BACK-END COMMUNICATION
- MPS communicates with respective MPS System
credit card Issuer through MasterCard
and VISA for authentication and
approval
- MPS will redirect the pages back to
the Government Portal
M.S. 47/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE B2
DETAILED MPS TRANSACTION FLOW
For MPS
6. Enter Credit Card details i.e. Credit Card number, expiry date, card
verification number (CVV).
9. Finally, the Public Service Portal will display its confirmation page
detailing the transaction details.
M.S. 48/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE C
COMMISSION CHARGEABLE
FPX
M.S. 49/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE D
USER ACCEPTANCE TEST
OBJECTIVE
The purpose of this Schedule is to describe in detail the preparation and tasks to be
performed in respect of the User Acceptance Test (UAT) in relation to the Services.
1.1 reserve the UAT environment with FPX Gateway Sdn Bhd an
MasterCard International Inc., one (1) week before performing the
UAT.
M.S. 50/58
Pekeliling Perbendaharaan Malaysia 1 Februari
1.4 provide the end of day test report to the Government as follows:
2. UAT Period
The Government shall notify the Bank the time period required for the
UAT.
3. UAT Time
The UAT shall be performed from 10.00 am to 4.00 pm on working days in
Kuala Lumpur.
4. UAT Support
The Bank shall provide the UAT support during the UAT. Any problem
encountered during the UAT, the Government shall notify the Bank for
escalation and rectification.
M.S. 51/58
Pekeliling Perbendaharaan Malaysia 1 Februari
M.S. 52/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE E
SERVICE LEVEL TERM
OBJECTIVE
The purpose of this Schedule is to set out the standard measures and performance
level to be provided by the Bank in respect of the Services.
1. Operating requirements
1.1.1 MPS
Twenty-four (24) hours, seven (7) days a week
1.1.2 FPX
7.00 a.m. to 11.00 p.m., seven (7) days a week
1.2.1 MPS
Ninety eight percent (98%)
1.2.2 FPX
Ninety eight percent (98%)
1.3.1 MPS
Maximum of four (4) hours per calendar month.
1.3.2 FPX
Maximum of four (4) hours per calendar month.
M.S. 53/58
Pekeliling Perbendaharaan Malaysia 1 Februari
The Bank shall provide the system availability report to the Government as
follows:
2.1. MPS
2.1.1 Monthly Report as indicated in Annexure C
2.1.2 The Report will be made available on the fourth (4th) week of
the following month or as and when required by the
Government.
2.2. FPX
2.2.1 Monthly Report as indicated in Annexure D
2.2.2 The Report will be made available on the forth (4th) week of
the following month.
3. Problem Resolution
M.S. 54/58
Pekeliling Perbendaharaan Malaysia 1 Februari
4. Helpdesk
The Bank shall provide a helpdesk support from 9.00 a.m. to 6.00 p.m.,
Monday to Friday for any problems and/or queries by the Government in
accordance with item 3.0 above. Upon request of the Government the
Bank shall extend the Helpdesk service hours.
The Bank shall provide disaster recovery facilities in accordance with the
disaster recovery plan as provided by MasterCard International Inc. and/or
FPX Gateway Sdn Bhd.
6.1 MPS
M.S. 55/58
Pekeliling Perbendaharaan Malaysia 1 Februari
6.2 FPX
M.S. 56/58
Pekeliling Perbendaharaan Malaysia 1 Februari
SCHEDULE F
REPORTS
OBJECTIVE
The purpose of this Schedule is to describe in detail the reports in relation to the
Services.
1. FPX
1.1 The Bank will provide the softcopy of FPX reports with the following
minimum information:
(a) Date and time of transaction
(b) Seller ID
(c) Payer ID
(d) Payer Name
(e) FPX Transaction ID
(f) Seller Order Number
(g) Transaction Amount
(h) Commission Amount
(i) Net Amount
(j) Transaction Count
1.2 The Bank will also provide the softcopy of text file with the following file
minimum information:
(a) Payer Code (Agency as collection station)
(b) Date (Header, Detail)
(c) Transaction Count
(d) Total Amount
(e) Bill Reference 1 (FPX ID)
(f) Bill Reference 2 (Seller Order Number )
(g) Bill Reference 3
(h) I/C No.
(i) Name
(j) Transaction Amount
M.S. 57/58
Pekeliling Perbendaharaan Malaysia 1 Februari
1.3 The Bank will make available the FPX report and text file on daily basis
and will provide the Agency with a user ID and password to access the
designated bill payment server to obtain the FPX reports and text file
for reconciliation purpose.
2. MPS
2.1 The Bank will provide the softcopy of merchant settlement report with
the following minimum information on the next working day:
2.2 The Bank will also provide the softcopy of text file for MPS with the
following minimum information:
(a) Merchant ID
(b) Date (Header and Detail)
(c) Transaction Count
(d) Reference Number
(e) Card Number
(f) Card Type
(g) Transaction Amount
(h) Commission Amount
(i) Net Amount
(j) Approval Code
M.S. 58/58
PS 2.3
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 2.3
KANDUNGAN
e-PAYMENT .......................................................................................................... 2
PS 2.3 Pungutan Hasil Dan Terimaan Bukan Hasil Melalui Perbankan
Internet Dan Mudah Alih ....................................................................... 2
1. Tujuan ...................................................................................................... 2
2. Pungutan Hasil Dan Terimaan Bukan Hasil Melalui Perbankan
Internet Dan Mudah Alih ........................................................................ 2
3. Kadar Caj Perkhidmatan Secara Perbankan Internet Dan Mudah Alih
................................................................................................................. 2
4. Perakaunan Pungutan Hasil Dan Terimaan Bukan Hasil Melalui
Perbankan Internet Dan Mudah Alih ..................................................... 3
5. Akuan Pembayaran ................................................................................ 3
6. Perjanjian................................................................................................. 3
M.S. 1/3
Pekeliling Perbendaharaan Malaysia PS 2.3
e-PAYMENT
1. Tujuan
2.1 Bagi pungutan hasil, pembayaran boleh dibuat melalui direct debit,
Kad Kredit (MasterCard dan VISA) dan Kad American Express
(Amex). Manakala bagi terimaan bukan hasil, kaedah pembayaran
secara direct debit sahaja yang dibenarkan.
3.2 Bagi melaksanakan kaedah ini, kadar caj perkhidmatan untuk direct
debit adalah tidak melebihi RM0.50 bagi setiap transaksi individu dan
tidak melebihi RM1.00 bagi setiap transaksi entiti perniagaan.
3.3 Kadar caj perkhidmatan untuk Kad Kredit dan Kad Amex adalah tidak
melebihi 1.8% bagi setiap transaksi.
3.4 Selain daripada caj perkhidmatan tersebut di atas, tiada caj lain boleh
dikenakan oleh pihak bank.
M.S. 2/3
Pekeliling Perbendaharaan Malaysia PS 2.3
4.1 Bagi pungutan hasil, pihak bank boleh menolak caj perkhidmatan
daripada amaun kasar yang dipungut dan menyerahkan amaun
bersih kepada Kementerian atau Jabatan. Walau bagaimanapun,
Kementerian atau Jabatan perlu mengakaunkan amaun kasar yang
dipungut sebagai hasil dan jumlah caj perkhidmatan sebagai
perbelanjaan.
5. Akuan Pembayaran
6. Perjanjian
M.S. 3/3
PS 2.4
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 2.4/2013
KANDUNGAN
e-PAYMENT .......................................................................................................... 2
PS 2.4/2013 Pungutan Hasil Dan Terimaan Bukan Hasil Melalui Rangkaian
Pejabat Pos Dan PosOnline ........................................................ 2
1. Tujuan ...................................................................................................... 2
2. Pungutan Hasil Dan Terimaan Bukan Hasil Melalui Rangkaian
Pejabat Pos Dan Posonline ................................................................... 2
3. Kadar Caj Perkhidmatan ........................................................................ 2
4. Perakaunan Pungutan Hasil Dan Terimaan Bukan Hasil Melalui
Rangkaian Pejabat Pos Dan PosOnline................................................ 3
5. Tempoh Pemindahan Wang ................................................................... 3
6. Perjanjian Di Antara Kementerian Atau Jabatan Dan Pos Malaysia
Berhad ..................................................................................................... 4
LAMPIRAN................................................................................ 5
M.S. 1/5
Pekeliling Perbendaharaan Malaysia PS 2.4/2013
e-PAYMENT
1. Tujuan
2.2 Bagi pungutan hasil dan terimaan bukan hasil di kaunter, hanya
terimaan wang tunai sahaja dibenarkan. Manakala bagi bayaran
melalui PosOnline, pembayaran secara direct debit boleh dilakukan
melalui bank yang bekerjasama dengan Pos Malaysia Berhad.
M.S. 2/5
Pekeliling Perbendaharaan Malaysia PS 2.4/2013
3.3 Selain daripada caj perkhidmatan tersebut di atas, tiada caj lain boleh
dikenakan oleh Pos Malaysia Berhad.
4.1 Bagi pungutan hasil, Pos Malaysia Berhad boleh menolak caj
perkhidmatan pada kadar yang telah dipersetujui di antara
Kementerian atau Jabatan dan Pos Malaysia Berhad, daripada
amaun kasar yang dipungut dan menyerahkan amaun bersih kepada
Kementerian atau Jabatan. Walau bagaimanapun, Kementerian atau
Jabatan perlu mengakaunkan amaun kasar yang dipungut sebagai
hasil dan jumlah caj perkhidmatan yang telah ditolak oleh Pos
Malaysia Berhad sebagai perbelanjaan.
4.2 Bagi terimaan bukan hasil, Pos Malaysia Berhad perlu menyerahkan
kepada Kementerian atau Jabatan, amaun kasar yang dipungut tidak
termasuk caj perkhidmatan yang dibiayai oleh orang awam.
Tempoh
Pemindahan Lokasi Kutipan
Wang
T + 1 hari Semua kutipan melalui rangkaian Pejabat Pos di
seluruh Semenanjung Malaysia dan PosOnline.
T + 1 hari Semua kutipan melalui rangkaian Pejabat Pos di negeri
Sabah/Sarawak/Labuan.
M.S. 3/5
Pekeliling Perbendaharaan Malaysia PS 2.4/2013
M.S. 4/5
Pekeliling Perbendaharaan Malaysia PS 2.4/2013
LAMPIRAN
M.S. 5/5
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Lampiran A
AGREEMENT
BETWEEN
GOVERNMENT OF MALAYSIA
AND
*****************************************************************
AGENCY AGREEMENT
*****************************************************************
M.S. 1/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
TABLE OF CONTENTS
PART A GENERAL
2. APPOINTMENT 9
3. CONTRACT PERIOD
3.1 Contract Period
3.2 Extension of Contract Period 9-10
4. SCOPE OF SERVICES 11
4.1 Scope
PART C IMPLEMENTATION
M.S. 2/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART E INDEMNITY
18. TERMINATION
Termination by the Government 25-27
18.1 Defaults by PMB
18.2 General Default
18.3 Consequences of Termination by the
Government
M.S. 3/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Committee
20.2 Independent Expert
20.3 Amicable Settlement
20.4 Non-settlement
21. ARBITRATION 33
21.1 Submission
21.2 Venue and Rules
21.3 Language of Proceedings
21.4 Costs
21.5 Decision and Award Binding
21.6 Continuity
23. NOTICES 35
24. NO AGENCY AND NO PARTNERSHIP 36
25. AMENDMENT 36
26. WAIVER 36
27. SEVERABILITY 37
28. APPLICABLE LAWS 37
29. COMPLIANCE WITH APPLICABLE LAWS 37
30. ASSIGNMENT 37
31. BINDING EFFECT 38
32. COSTS AND STAMP DUTY 38
33. TIME 38
SCHEDULES
M.S. 4/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
BETWEEN
AND
WHEREAS
A) PMB has been granted a license by the Minister of Energy, Water and
Communications of Malaysia to be the exclusive provider of mail
services in Malaysia and PMB has the system and infrastructure in place
to collect payments on behalf of the corporations from the
users/customers of their services/products throughout Malaysia to do all
other acts specified therein.
M.S. 5/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
C) Pursuant to the above, the Parties hereto are desirous of entering into
this Agreement to set forth the entire understanding between them with
respect to, inter alia, their rights and obligations upon the terms and
conditions hereinafter set forth.
PART A
GENERAL
1.1 Definitions
In this Agreement the following words and expression shall have the
following meaning unless the context otherwise requires:
M.S. 6/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
1.2 Interpretation
M.S. 7/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
(e) The words law and laws mean in any present or future law and
any constitution, decree, judgment, legislation, order, ordinance,
statutes, treaty, directive, by-law, rule or regulation as amended
from time to time;
(h) Words importing any gender shall include any other gender;
(i) Words importing the singular number shall include the plural
number and vice versa including the definitions referred to in
Clause 1.1 thereof;
M.S. 8/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
2. APPOINTMENT
The Government hereby appoints PMB for the purposes of providing the
Services and PMB hereby accepts such appointment and undertakes to
provide the Services subject to the terms and conditions of this
Agreement.
3. CONTRACT PERIOD
This Agreement shall be valid for a period of two (2) years (hereinafter
referred to as the Contract Period) commencing from
.. (hereinafter referred to as the Effective
Date) to . (hereinafter referred to as the
Contract Expiry Date).
M.S. 9/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
M.S. 10/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART B
SCOPE OF SERVICES
4. SCOPE OF SERVICES
4.1 Scope
4.1.3 undertake that all payments made by the public are secured; and
M.S. 11/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART C
IMPLEMENTATION
5. IMPLEMENTATION OF SERVICES
5.1.1 Any payment for the Bill can be made to and/or collected by PMB
for and on behalf of the Government either over the counter at the
Outlets or through PosOnline (payment steps and processes as
set out in Schedule D herein).
5.1.2 (a) For payments of the Bill over the counter at the Outlets, the
upper portion of the Bills containing an endorsement stating
that the payment has been made or a receipt in a
form/format to be mutually agreed by both Parties shall be
returned forthwith to the person who made such payment.
5.1.3 At the end of each Business Day, the data containing information
of the payment will be uploaded by PMB and processed at PMBs
host system. Daily data and report as per Schedule C will be
available at the File Transfer Protocol (FTP) server for the
Government by 8.00am on the following Business Day. The data
will be kept in the FTP server for one month after which period
such data will be transferred to PMBs archive.
5.2.1 At the end of each Business Day, PMB shall transmit all relevant
data in connection with the Payment Collection from its Channel,
to its host computer. The host computer shall process the said
data accordingly in order to make the data as prescribed in
Schedule C available in the manner stipulated in Clause 10.
5.2.2 The data processed under Clause 5.2.1 shall be kept in a file and
shall be available and ready to be downloaded by the
M.S. 12/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
5.2.3 Such processed data shall be kept in PMBs FTP server for one
calendar month from the day it was processed and the
Government may download the files during the said period.
In the event PMB fails to transmit the data in accordance with Clause
5.2.1, PMB shall furnish to the Government the processed data in
respect of the transactions carried out on the said transaction day not
later than the next Business Day after the said transaction day.
6. COMMISSION CHARGEABLE
(a) The Government shall pay Commission to PMB for the Services in
accordance with the charges described in Schedule A. For this
purpose, PMB shall deduct the Commission chargeable from the
Payment Collection;
and/or
(b) PMB shall charge and collect the Commission from the public or
from their account, as the case may be, for the Services, in
accordance with the charges described in Schedule A.
6.2 Notwithstanding Clause 6.1, in the event the Government requires PMB
to carry out any technical changes to its system or revision of the service
level for the purpose of the Services (hereinafter referred to as the
Changes), PMB shall consider such request for the Changes and
submit to the Government within fourteen (14) Business Days of receipt
of such request for the Changes or such other period as may be
determined by both Parties, the details and costs of the Changes
required for the Governments approval. In the event the Government
M.S. 13/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
7.1.2 PMB shall remit the Net Payment Collection to the Government
via telegraphic transfer and/or Interbank Giro (IBG) to the bank
account as advised by the Government within the following
timeframe:-
(a) Counter
M.S. 14/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
(b) PosOnline
7.1.3 PMB shall furnish to the Government by 4pm via e-mail on the
following Business Day the acknowledgment form issued by bank
and summary report prepared by PMB in respect of the remittance
made in accordance with Clause 7.1.2. In the event of system
down, the said documents shall be sent to the Government by any
other medium to be mutually agreed by both Parties.
7.2 In the event PMB fails to remit the Net Payment Collection in
accordance with Clause 7 of this Agreement, PMB shall pay
compensation to the Government for such failure if it is caused or
contributed to by any act or omission or negligence on the part of PMB,
its employees, agents or servants. The amount of compensation to be
paid for each day of delay or any part thereof shall be based on the
amount to be remitted multiplied by the interbank rate as determined by
Bank Negara Malaysia from time to time and the number of days
delayed divided by 365 days as follows:
7.3 Payment of the compensation shall be made within fourteen (14) days
from the receipt of notice issued by the Government demanding such
payment.
8. SERVICE LEVEL
8.1 In the event PMB fails to provide the Services in accordance with
Schedule B, PMB shall pay to the Government damages stipulated in
M.S. 15/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
In the event of any discrepancy between the amount collected and the
receipts pertaining to the collection, the Government shall immediately
inform PMB in writing in respect thereof whereupon auditors from the
Government shall inspect the relevant records and the receipts in PMB's
Channels to verify the discrepancy. PMB and the Government shall
undertake to refund each other deficit or surplus (which ever is
applicable) of monies paid within fourteen (14) Business Days from the
date both Parties had verified the discrepancy (if any).
10. REPORTS
PMB shall provide, without any charge to the Government, the following
reports in the following manner:
10.2 the Service Availability Reports, to be make available at the File Transfer
Protocol server for the Government, by the fourth week of the following
month, in respect of the details of the matters described in paragraph 1,
2 and 3 of Schedule B for each month.
M.S. 16/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
11. AUDITING
11.2 PMB shall maintain an adequate audit trail within the system and the
Government including auditors shall have access to the audit trail.
11.3 PMB shall not modify or amend the audit trail log and shall maintain the
audit trail for seven (7) years.
12.1 For purposes of providing efficient and friendly Services, PMB shall take
all reasonable and necessary steps to provide avenues and channels at
the Outlets and on PosOnline to enable the public to make and
Government and/or PMB to receive any complaints, suggestion or
grouses in respect of the Services.
12.2 Upon receipt of any complaint from the public, PMB shall notify the
Government within fourteen (14) Business Days from the receipt thereof.
PMB shall thereafter investigate such complaint or any complaint
received by the Government. If PMB requires the necessary information
from the Government in relation to the fraudulent transaction, the
Government shall upon such request provide PMB with the necessary
information. PMB shall submit to the Government a report detailing the
investigation carried out and the findings of such investigation within
fourteen (14) Business Days from the date PMB notified the Government
of such complaint or within fourteen (14) Business Days from the date
PMB receives the necessary information from the Government on such
complaint (whichever is applicable).
M.S. 17/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
12.4 For the avoidance of doubt, any payment to be made by PMB to the
Government under this Agreement shall not be set-off against any
payment due to PMB from the Government.
12.5 Fraud
(b) No liability
M.S. 18/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
M.S. 19/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART D
PMB shall provide the Services and perform its obligations under this
Agreement
14.1 Subject to Clauses 5.1.3 and 5.2.1 the Government shall download the
said data and the data summary report from the PMBs FTP server.
14.2 The Government shall upload the FTP server and update the Publics
account on the same day it receives the data using its resources.
M.S. 20/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
(b) it has the corporate power to enter into and perform its obligations
under this Agreement and to carry out the transactions and
business as contemplated under this Agreement;
(c) it has taken all necessary corporate actions to authorize the entry
into and performance of this Agreement and to carry out the
transactions contemplated under this Agreement;
(f) this Agreement constitute a legal, valid and binding obligation and
is enforceable in accordance with its terms and conditions;
AND PMB acknowledges that the Government has entered into this
Agreement in reliance on its representations and warranties as aforesaid.
M.S. 21/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART E
INDEMNITY
16. INDEMNITY
16.1.1PMB shall, at its own cost and expense, fully indemnify the
Government against all claim, demands, liabilities and costs
incurred by the Government if the Services, or any part thereof,
infringes the copyright, trade secrets, patent and trade marks and
other intellectual property rights of any third party provided that
such infringement:-
(a) is not caused by the acts of the Government other than the
normal use of the Services; or
16.2.1 The Government shall give notice to the PMB of any such claim
or demand that is made against the Government and PMB in
such event shall defend any such claim or demand and make
settlement thereof at its own expense in order to settle or
oppose it.
(a) obtain for the Government the right to continue using such
part; or
M.S. 22/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
17.1.1 PMB shall be liable for and shall indemnify and keep the
Government fully indemnified from and against:-
M.S. 23/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
The expiry or earlier termination of this Agreement shall not affect the
liability of any Party for any of its acts or omissions during the Contract
Period prior to earlier termination thereof and the aggrieved Party shall
be kept indemnified and held harmless in respect of any claim arising
there from.
17.4 Notification
18. TERMINATION
M.S. 24/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
(d) breaches any of its obligations or fails to comply with any other
terms and conditions of this Agreement,
then the Government shall give notice in writing to PMB specifying the
default and requiring PMB to remedy such default within thirty (30) days
after the date of the notice. If PMB fails to remedy the relevant default
within such period or such other period as may be determined by the
Government, the Government shall have the right to terminate this
Agreement at any time thereafter by giving notice to that effect.
then the Government shall have the right to terminate this Agreement
forthwith by giving notice to that effect.
(a) the rights granted to PMB under this Agreement shall terminate
immediately and shall revert to the Government forthwith;
M.S. 25/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
(i) be entitled to claim against PMB for all the losses and
damages damages suffered (if any) as a result of the
termination of this Agreement;
(ii) be entitled to claim against PMB for all monies due and
payable under this Agreement; and
Provided that the termination shall not affect or prejudice the rights of
any Party which have accrued prior to the date of termination of this
Agreement and the obligations under this Agreement shall survive the
termination of this Agreement in respect of any act, deed, matter or thing
happening prior to such termination of this Agreement.
Termination by PMB
M.S. 26/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Upon such termination, the PMB shall accept the following undertaking
by the Government as full and complete settlement of all claims under or
arising out of this Agreement:-
(a) the Government shall pay PMB all monies due and payable to
PMB as at the date of the termination of this Agreement which
have not been paid (if any) under this Agreement; and
(b) PMB shall cease to carry out the obligations under this
Agreement.
The right to terminate this Agreement under Clause 18.4 shall not
prejudice any other right or remedy accorded to PMB in respect of the
breach concerned or any other breach. Upon termination of this
Agreement for any reason, subject as otherwise provided in this
Agreement and to any rights or obligations which have accrued prior to
termination, neither Party shall have any further obligation to the other
Party under this Agreement.
M.S. 27/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Agreement or any other agreement that PMB may have with the
Government, the Government shall be entitled to terminate this
Agreement at any time, by giving immediate written notice to that
effect to PMB.
(e) riot and disorders, criminal damage, sabotage, strike, lock out,
labour unrest or other industrial disturbances (affecting the
performance of this Agreement) that causes or can reasonably be
expected to cause either Party to fail to comply with its obligations,
M.S. 28/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Neither Party shall be entitled to rely upon the provisions of Clause 18.4
above if both Parties reasonably determine that an Event of Force
Majeure has not occurred. If either Party does not agree that an Event of
Force Majeure has not occurred the dispute may be referred to the
Dispute Resolution Committee.
M.S. 29/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
For avoidance of doubt, the Parties shall continue to perform those parts
of those obligations not affected, delayed or interrupted by an Event of
Force Majeure and such obligations shall, pending the outcome of
Clause 19.5 continue in full force and effect.
M.S. 30/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART F
DISPUTE RESOLUTION
Any dispute between the Parties in respect of any matter under this
Agreement (except in relation to the Government exercising its sole
discretion under this Agreement) may be referred to a dispute
resolution committee (the Dispute Resolution Committee)
comprising:-
20.4 Non-settlement
M.S. 31/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
21. ARBITRATION
21.1 Submission
21.4 Costs
Each Party shall bear its own costs of the arbitration proceedings.
The decision and award of the arbitrator shall be final and binding on
the Parties.
21.6 Continuity
M.S. 32/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
PART G
MISCELLANEOUS PROVISIONS
22. CONFIDENTIALITY
22.2 Non-Disclosure
Except with the prior written consent of the disclosing Party and
subject to Clause 22.3, the recipient Party, its personnel and agents
shall not at any time:-
22.3 Exceptions
M.S. 33/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
22.4 Survival
23. NOTICES
For PMB :
M.S. 34/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
that Party has given to the other Party the actual notice of the
change of address.
24.1 No Agency
PMB shall not hold itself out to be the principal or agent of the
Government for any purpose and under no circumstances shall any
action of PMB shall bind the Government.
24.2 No Partnership
25. AMENDMENT
26. WAIVER
M.S. 35/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
27. SEVERABILITY
PMB shall comply with all applicable laws and with all directions,
orders, requirements and instructions given to PMB by any authority
competent to do so under any applicable law.
30. ASSIGNMENT
M.S. 36/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
This Agreement shall be binding upon the Parties hereto and their
personal representatives, heirs, successors in-title and permitted
legal assigns.
33. TIME
M.S. 37/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Signed by )
for and on behalf of )
the Government of Malaysia )
Signed by )
for and on behalf of )
POS MALAYSIA BERHAD )
M.S. 38/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
SCHEDULE A
COMMISSION CHARGEABLE
M.S. 39/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
SCHEDULE B
OBJECTIVE
The purpose of this Schedule is to set out the standard measures and
performance level to be provided by the PMB in respect of the Services.
1. Operating requirements
1.1.1 PosOnline
1.1.2 Outlets
1.2.1 PosOnline
M.S. 40/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
1.2.2 Outlets
1.3.1 PosOnline
1.3.2 Outlets
2. Problem Resolution
2.1 The public is to contact 1300 300 300, visit any of the Outlets
or email to csc@pos.com.my.
- Name
- Contact No
- Pay to (Billing Organization)
- Payment Amount
- Transaction Date
- Brief Inquiry/Problem Description
M.S. 41/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
3. Helpdesk
The PMB shall provide a helpdesk support from 9.00 a.m. to 6.00
p.m., Monday to Friday for any problems and/or queries by the
Government in accordance with item 2.0 above. Upon request of the
Government the PMB shall extend the Helpdesk service hours.
4. Liquidated damages
M.S. 42/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
SCHEDULE C
REPORTS
OBJECTIVE
PMB will provide the softcopy of text file with the following file minimum
information:
M.S. 43/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
SCHEDULE D
DAILY
REPORT
[KKW T].
RECEIPT /
BILL STUB /
PMB HQ
(PMB HOST )
COPY OF FORM
CHEQUE
TT/BANK DRAFT /
PAYMENT
[ FTP]
PMBAGENCY
DATA TRANSFER
SISTEM
PANTAS
MAKE PAYMENT
CUSTOMER
POST OFFICE COUNTER
PERFORM TRANSACTION
DAILY REPORT
COPY OF BILL /
COLLECTION
DOCUMENT
ATTACHED
AGENCY
1
CADANGAN SISTEM KUTIPAN KERAJAAN BERSEPADU
M.S. 44/45
Pekeliling Perbendaharaan Malaysia PS 2.4 Lampiran A
Participating banks:
1. www.hlbb.com.my
2. www.cimb.com.my
T+1
3. www.bankrakyat.com.my
4. www.rhbbank.com.my Data transfer from Banks to PMB
5. www.pospay.com.my
PMB host prepare data to
Future participating banks:
T
be retrieve by agencies (Data
PMBHQ
from online payment and
1. Affin Bank counter payment (PMBHOST)
2. Bank Islam consolidated in same file)
Input
payment
info
BANKSERVER
Agency retrieve
data daily via FTP
www.posonline.com.my
AGENCY
PosNiaga
POSNIAGA CARTA ALIRPELANGGAN -POSONLINE
CUSTOMER POSMALAYSIAONLINEPAYMENT
Transaction
result is displayed
by Pos Malaysia
CHOOSENPAYMENT
GATEWAY* Validation result CUSTOMER
Enter Login ID & Password
Cimb forwarded to Pos
Select Debiting Account
Hong Leong Malaysia
Enter TAC
Submit Transaction Bank Rakyat
Rhb
Transaction completed
PosPay
2
2
M.S. 45/45
PS 2.5
KERAJAAN MALAYSIA
(DIMANSUHKAN)
PERBENDAHARAAN MALAYSIA
PS 3.1
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 3.1
KANDUNGAN
M.S. 1/5
Pekeliling Perbendaharaan Malaysia PS 3.1
AUDIT DALAM
1. Tujuan
2.2 Bagi Jabatan yang tidak mempunyai Unit Audit Dalam, fungsi audit
dalam hendaklah dijalankan oleh Unit Audit Dalam yang ditubuhkan di
Kementerian yang mengawal selia Jabatan tersebut.
2.3 Dalam konteks Kerajaan Negeri, Unit Audit Dalam yang dirujuk dalam
Pekeliling ini bermaksud Unit Audit Dalam yang telah diluluskan
penubuhannya di Pejabat Setiausaha Kerajaan Negeri.
2.4 Unit Audit Dalam diketuai oleh Ketua Audit Dalam dan
bertanggungjawab terus kepada Ketua Eksekutif untuk menjamin
keberkesanan Unit Audit Dalam.
3.1 Audit dalam merupakan satu fungsi bebas, yang memberi kepastian
dan khidmat perundingan secara objektif untuk menambah nilai dan
mempertingkatkan tahap operasi organisasi.
M.S. 2/5
Pekeliling Perbendaharaan Malaysia PS 3.1
i. sistem kewangan;
M.S. 3/5
Pekeliling Perbendaharaan Malaysia PS 3.1
M.S. 4/5
Pekeliling Perbendaharaan Malaysia PS 3.1
7.1 Pada asasnya, peranan dan tanggungjawab Unit Audit Dalam adalah
berbeza daripada Jabatan Audit Negara yang berfungsi selaku pihak
audit luar. Kuasa dan tanggungjawab Jabatan Audit Negara ditetapkan
dalam undang-undang manakala kuasa dan tanggungjawab Unit Audit
Dalam dinyatakan secara pentadbiran. Walau bagaimanapun, Jabatan
Audit Negara dan Unit Audit Dalam mempunyai matlamat yang sama
iaitu bagi mempertingkatkan keberkesanan proses tadbir urus, tahap
pengurusan kewangan dan akauntabiliti dalam pentadbiran awam.
7.2 Kerjasama dan hubungan yang baik di antara Jabatan Audit Negara
dan Unit Audit Dalam adalah penting demi pencapaian matlamat
tersebut. Sehubungan itu, semasa proses penyediaan Rancangan
Tahunan Audit Dalam, Unit Audit Dalam hendaklah berbincang dengan
pihak Jabatan Audit Negara dari segi pengauditan yang telah, sedang
dan akan dijalankan. Ini adalah untuk mengelakkan pertindihan tugas
di samping dapat saling membantu dalam mengenal pasti bidang atau
perkara yang perlu diaudit.
M.S. 5/5
PS 3.2
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 3.2
KANDUNGAN
M.S. 1/4
Pekeliling Perbendaharaan Malaysia PS 3.2
AUDIT DALAM
1. Tujuan
2. Latar Belakang
2.1 Tumpuan utama Kerajaan pada masa kini adalah untuk meningkatkan
keberkesanan sistem penyampaian perkhidmatan awam. Bagi
memastikan sistem penyampaian perkhidmatan awam yang cemerlang
dapat dicapai, tadbir urus yang terbaik di kalangan perkhidmatan awam
adalah amat penting.
2.2 Tadbir urus yang terbaik perlu memberi penumpuan terhadap dua aspek
seperti berikut:
2.3 Dalam proses memperkukuhkan tadbir urus, Jabatan Audit Negara dan
Unit Audit Dalam Kementerian Persekutuan/Kerajaan Negeri memainkan
peranan yang mustahak melalui pengauditan yang dijalankan. Hasil
pengauditan dan penemuan yang dibangkitkan serta syor
penambahbaikan hendaklah diberi perhatian serius dan diambil tindakan
oleh semua pihak pengurusan bagi meningkatkan prestasi sistem
penyampaian perkhidmatan awam.
M.S. 2/4
Pekeliling Perbendaharaan Malaysia PS 3.2
3.3 Sebagai fungsi ganti, salah seorang daripada Timbalan KSU atau
Timbalan SUK boleh mempengerusikan Mesyuarat Jawatankuasa Audit
semasa ketiadaan Pengerusi.
4.1 Membincangkan isu-isu yang dibangkitkan sama ada oleh Unit Audit
Dalam atau Jabatan Audit Negara.
5.2 Melaporkan sama ada wujudnya sistem perakaunan dan kewangan yang
efektif serta kawalan-kawalan tertentu sebagai satu amaran awal
mengenai kelemahan di Kementerian Persekutuan/Kerajaan Negeri.
5.3 Mengkaji Rancangan Tahunan yang disediakan Unit Audit Dalam dan
membuat cadangan skop pengauditan dan tumpuan audit sekiranya ada,
sebelum diluluskan oleh KSU/SUK dan dikemukakan kepada
Perbendaharaan Malaysia.
5.4 Memastikan tidak terdapat sekatan atau batasan yang tidak wajar yang
boleh menjejaskan pelaksanaan Audit Dalam dan Unit Audit Dalam
M.S. 3/4
Pekeliling Perbendaharaan Malaysia PS 3.2
5.5 Memastikan Unit Audit Dalam mempunyai sumber yang mencukupi dan
kakitangan yang kompeten bagi membolehkan ia berfungsi dengan
berkesan.
5.6 Mengkaji laporan daripada Unit Audit Dalam dan Jabatan Audit Negara
untuk memastikan semua isu yang dilaporkan diselesaikan dengan
memuaskan dan memperakukan tindakan susulan.
M.S. 4/4
PS 4.1
KERAJAAN MALAYSIA
Kajian Semula
Borang-Borang Kewangan Kerajaan
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 4.1
KANDUNGAN
BORANG-BORANG KEWANGAN KERAJAAN ................................................. 2
PS 4.1 Kajian Semula Borang-Borang Kewangan Kerajaan ........................ 2
1. Tujuan..................................................................................................... 2
2. Keahlian Jawatankuasa Borang-Borang Kewangan .......................... 2
3. Tanggungjawab Jawatankuasa Borang-Borang Kewangan .............. 2
4. Tatacara Kajian Semula Dan Kelulusan Borang-Borang Kewangan
Kerajaan ................................................................................................. 3
LAMPIRAN ....................................................................................................... 4
M.S. 1/4
Pekeliling Perbendaharaan Malaysia PS 4.1
1. Tujuan
M.S. 2/4
Pekeliling Perbendaharaan Malaysia PS 4.1
M.S. 3/4
Pekeliling Perbendaharaan Malaysia PS 4.1
LAMPIRAN
M.S. 4/4
Pekeliling Perbendaharaan Malaysia PS 4.1 Lampiran A
Lampiran A
Butir-butir borang kewangan baru atau pindaan kepada borang sedia ada seperti
berikut :
2. Tajuk borang baru/ borang yang hendak dipinda, dan nombor rujukan
borang.
M.S. 1/2
Pekeliling Perbendaharaan Malaysia PS 4.1 Lampiran A
M.S. 2/2
PS 5.1
KERAJAAN MALAYSIA
PERBENDAHARAAN MALAYSIA
Pekeliling Perbendaharaan Malaysia PS 5.1
KANDUNGAN
M.S. 1/5
Pekeliling Perbendaharaan Malaysia PS 5.1
1. Tujuan
2. Tafsiran
M.S. 2/5
Pekeliling Perbendaharaan Malaysia PS 5.1
i. Pengurusan Bajet;
ii. Pengurusan Perakaunan;
iii. Pengurusan Perolehan;
iv. Pengurusan Aset dan Stor; dan
v. Prestasi Perbelanjaan Peruntukan dari Badan Berkanun Persekutuan
4. Kekerapan Mesyuarat
4.1 JPKA hendaklah mengadakan mesyuarat setiap tiga (3) bulan sekali.
Mesyuarat di peringkat Jabatan atau PTJ hendaklah diadakan terlebih dahulu
sebelum mesyuarat di peringkat Kementerian.
M.S. 3/5
Pekeliling Perbendaharaan Malaysia PS 5.1
5.2 Semua PTJ dan Badan Berkanun hendaklah mengemukakan Laporan Suku
Tahun kepada Jawatankuasa di peringkat Kementerian / Jabatan
menggunakan format seperti Lampiran C.
6. Penguatkuasaan Pekeliling
6.1 Laporan Suku Tahun JPKA seperti di Lampiran B dan C yang lengkap
hendaklah disediakan untuk dibincangkan di dalam mesyuarat JPKA.
6.2 Laporan Suku Tahun yang tidak lengkap akan dipulangkan semula oleh
Perbendaharaan. Tarikh baru penerimaan laporan yang lengkap dikira sebagai
tarikh terima.
6.4 Kepatuhan kepada keperluan Pekeliling ini diambil kira sebagai salah aspek
Key Performance Indicators (KPI) bagi kenaikan pangkat Pegawai Pengawal
dan di dalam pemberian Star Rating kepada Kementerian / Jabatan / BBP.
M.S. 4/5
Pekeliling Perbendaharaan Malaysia PS 5.1
LAMPIRAN
M.S. 5/5
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran A
LAMPIRAN A
1. Pengurusan Bajet
2. Pengurusan Perakaunan
M.S. 1/4
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran A
M.S. 2/4
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran A
3 Pengurusan Perolehan
viii. Memastikan semua kontrak Kerajaan ditadbir dengan cekap dan telus
serta memantau kemajuan pelaksanaan projek agar tidak mengalami
kelewatan atau menjadi projek sakit.
M.S. 3/4
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran A
M.S. 4/4
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
KEMENTERIAN/JABATAN/PTJ: ..................................
TEMPOH: ...
-----------------------------------------------------------------------------------------------------
1. Kementerian / Jabatan
2. Kekerapan mesyuarat
PENGURUSAN BAJET
A) Laporan Pengesanan Perbelanjaan Mengurus pada:
Jumlah Besar
* Peratusan berbanding dengan peruntukan dipinda.
Penjelasan :
(ii) Perbelanjaan kurang 95% atau melebihi 100% daripada peruntukan di akhir tahun (Suku Keempat
sahaja): RM.
Penjelasan :
M.S. 1/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
Jumlah Besar
* Peratusan berbanding dengan peruntukan dipinda.
Penjelasan :
(ii) Perbelanjaan kurang 60 % daripada peruntukan di akhir tahun (Suku Keempat Sahaja) : RM..
Penjelasan :
Sila gunakan Format Laporan BV346 dan BV349 dalam Sistem Espkb
BV346 KEDUDUKAN BIL TERTUNGGAK
*Nota: (ii) Laporan ini hanya melaporkan bil tertunggak bagi penerima bayaran pembekal sahaja.
Terkumpul
Belum Selesai
M.S. 2/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
Nota: Jumlah Bilangan AP58(a) yang belum selesai melebihi tempoh 14 hari adalah sebahagian daripada jumlah bil tertunggak seperti di
Laporan BV346
M.S. 3/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
PENGURUSAN PERAKAUNAN
A) Kedudukan Kumpulan Wang Amanah/ Akaun Amanah di bawah Seksyen 9 & Seksyen 10 Akta
Acara Kewangan (1957) pada:
Kumpulan Peruntukan Baki Peruntukan Tambahan/ Jumlah Terimaan Perbelanjaan Perbelanjaan Aktif/ Baki di
Wang Seksyen 9 Awal Diluluskan Kurangan Semasa Terkumpul Tidak bawa ke
Amanah/ /Seksyen 10 Peruntukan Aktif hadapan
Akaun
Amanah
RM RM RM RM RM RM RM RM
a b c d=a+b+ e f g h=(d+e)-f
c
Jumlah
* Sila tanda ( ) bagi Seksyen 9 atau Seksyen 10 Akta Acara Kewangan 1957
Nota : Sila sediakan senarai status Kumpulan Wang Amanah/Akaun Amanah (aktif/tidak aktif) b ersama baki. Jelaskan tindakan
susulan jika akaun tersebut tidak aktif bersama baki.Bagi Kumpulan Wang Amanah/Akaun Amanah yang ditutup, sertakan salinan
surat kelulusan dan tarikh akaun tersebut ditutup.
B) Kedudukan Tunggakan Bayaran Balik Pinjaman di bawah Akaun Kumpulan Wang Amanah (selain
daripada pinjaman kenderaan, perumahan dan komputer) pada:
Contoh pinjaman: Pinjaman Pelajaran Pra Perkhidmatan dan Tabung Pinjaman Ekonomi Peneroka.
Jumlah
Besar
Jumlah Besar
M.S. 4/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
M.S. 5/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
PENGURUSAN PEROLEHAN
A) Perolehan Secara Tender
Bekalan
Perkhidmatan
Kerja
Jumlah
M.S. 6/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
M.S. 7/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
Terma Rujukan:
(i) Baki bawa hadapan: jumlah nilai perolehan aset alih yang dibawa dari tahun sebelumnya.
(ii) Baki akhir tahun: jumlah nilai perolehan aset alih keseluruhan yang dipegang oleh agensi bagi tahun semasa.
(iii) Nilai perolehan: jumlah nilai perolehan aset alih yang telah dibeli.
(iv) Nilai pelupusan: jumlah nilai semasa aset alih yang telah dilupuskan.
(V) Nilai hapus kira: jumlah nilai semasa aset alih yang dihapuskan kira
(vi) Amaun: jumlah surcaj yang dikenakan ke atas pegawai.
M.S. 8/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
B) Pengurusan Stor
KEDUDUKAN STOK
Sedia Ada Pembelian Pengeluran Stok semasa Kadar Pusingan Stok Pelupusan Stok Kehilangan Dan
TAHUN SEMASA
Jumlah Nilai Stok Jumlah Nilai Stok Jumlah Nilai Stok Jumlah Nilai Stok c (RM) Hapus kira Stok
(a) (b) (c) d=(a+b) - ( c ) (a+d) 2 (RM)
Baki Bawa Hadapan
Suku Tahun Pertama
Suku Tahun Kedua
Suku Tahun Ketiga
Suku Tahun Keempat
Terma Rujukan:
(i) Baki bawa hadapan : Bilangan dan nilai stok yang tersimpan dari tahun sebelumnya.
(ii) Jumlah nilai stok: Jumlah nilai perolehan stok
(iii) Kadar pusingan stok: Stok dikeluarkan / stok semasa
(iv) Pelupusan stok: Nilai semasa stok yang diperolehi daripada kaedah pelupusan yang diluluskan oleh kuasa melulus.
(v) Kehilangan dan hapus kira stok: Nilai semasa stok yang dihapus kira.
M.S. 9/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
Terma Rujukan :
(i) Baki bawa hadapan: jumlah nilai perolehan asal yang dibawa dari tahun sebelumnya
(ii) Baki akhir tahun: jumlah keseluruhan nilai perolehan asal yang dipegang oleh agensi tahun semasa.
(iii) Jumlah: jumlah nilai perolehan asal - (haiwan/ikan/tumbuhan) yang telah ditaksirkan.
(iv) Pelupusan: nilai semasa aset hidup yang telah dilupuskan
(v) Kehilangan dan hapus kira: nilai semasa aset hidup yang dihapus kira.
Panduan:
Ini merupakan template laporan bagi Aset Hidup.
Sila tukar (*) kepada Haiwan (AH), Ikan (AI) atau Tumbuhan (AT) untuk tujuan laporan berkaitan.
Bagi Aset Hidup-Tumbuhan sahaja, perubahan adalah seperti berikut: Harta Modal Tumbuhan Kekal : Inventori Tumbuhan Bukan Kekal: Stok Bahan
Tanaman
M.S. 10/12
Pekeliling Perbendaharaan Malaysia PS 5.1Lampiran B
A) Laporan mengenai Penyediaan dan Pembentangan Penyata Kewangan dan Laporan Tahunan Badan-badan Berkanun:
Mengikut PP 4/2007 dan Surat Pek. Am 1/95 atau mana-mana pekeliling yang berkuatkuasa
(D) Pembentangan Laporan Tahunan dan Penyata Kewangan yang diaudit Sebelum 31 Disember
kepada Parlimen
* Badan Berkanun adalah diwajibkan untuk mendapatkan ulasan Kementerian /Agensi Pusat seperti kehendak Arahan Setiausaha Jemaah
Menteri Bilangan 1 Tahun 2000 (Panduan Penyediaan Kertas Jemaah Menteri dan Pelaksanaan Keputusan Jemaah Menteri)
M.S. 11/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran B
...
...............................................................................................................................................
...............................................................................................................................................
...............................................................................................................................................
....
( Tandatangan dan cop nama KSU) Tarikh: .....
M.S. 12/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
TAHUN.....
2. Kekerapan Mesyuarat
PENGURUSAN BAJET
RM RM RM RM RM RM x%
Jumlah Besar
Penjelasan :
(ii) Perbelanjaan kurang 95% atau melebihi 100% daripada peruntukan di akhir tahun
(suku keempat sahaja): RM..
Penjelasan :
M.S. 1/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
Penjelasan :
Tindakan penyelesaian : ..
(ii) Perbelanjaan kurang 60 % daripada peruntukan di akhir tahun (suku keempat sahaja) : RM..
Penjelasan :
Sila gunakan Format Laporan BV346 dan BV349 dalam Sistem Espkb
BV346 KEDUDUKAN BIL TERTUNGGAK
*Nota: Laporan ini hanya melaporkan bil tertunggak bagi penerima bayaran pembekal sahaja.
M.S. 2/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
Terkumpul
Belum Selesai
Nota: Jumlah Bilangan AP58(a) yang belum selesai melebihi tempoh 14 hari adalah sebahagian daripada jumlah bil tertunggak seperti di
Laporan BV346
<2 minggu >2 Minggu<1 bulan >1<2 Bulan >2<3 Bulan >3 Bulan Jumlah
(<15 hari) (15-30 Hari) (31-60 Hari) (61-90 Hari) (>90 Hari)
M.S. 3/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
PENGURUSAN PERAKAUNAN
A) Kedudukan Kumpulan Wang Amanah/ Akaun Amanah di bawah Seksyen 9 & Seksyen 10 Akta
Acara Kewangan 1957) pada:
Kumpulan Peruntukan Baki Peruntukan Tambahan/ Jumlah Terimaan Perbelanjaan Perbelanjaan Aktif/ Baki di
Wang Seksyen 9 Awal Diluluskan Kurangan Semasa Terkumpul Tidak bawa ke
Amanah/ /Seksyen 10 Peruntukan Aktif hadapan
Akaun
Amanah
RM RM RM RM RM RM RM RM
a b c d=a+b+ e f g h=(d+e)-f
c
Jumlah
* Sila tanda () bagi Seksyen 9 atau Seksyen 10 Akta Acara Kewangan 1957
Nota : Sila sediakan senarai status Kumpulan Wang Amanah/Akaun Amanah (aktif/tidak aktif) b ersama baki. Jelaskan tindakan
susulan jika akaun tersebut tidak aktif bersama baki.Bagi Kumpulan Wang Amanah/Akaun Amanah yang ditutup, sertakan salinan
surat kelulusan dan tarikh akaun tersebut ditutup.
B) Kedudukan Tunggakan Bayaran Balik Pinjaman di bawah Akaun Kumpulan Wang Amanah (selain
daripada pinjaman kenderaan, perumahan dan komputer) pada :
Contoh pinjaman: Pinjaman Pelajaran Pra Perkhidmatan dan Tabung Pinjaman Ekonomi
Peneroka.
Jumlah
Besar
M.S. 4/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
Jumlah
Besar
M.S. 5/12
Pekeliling Perbendaharaan Malaysia PS 5.1/2013 Lampiran C
PENGURUSAN PEROLEHAN
A) Perolehan Secara Tender
Bekalan
Perkhidmatan
Kerja
Jumlah
Bekalan
Perkhidmatan
Kerja
Jumlah
M.S. 6/12
Pekeliling Perbendaharaan Malaysia PS 5.1/2013 Lampiran C
M.S. 7/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
Terma Rujukan:
(i) Baki bawa hadapan: jumlah nilai perolehan aset alih yang dibawa dari tahun sebelumnya.
(ii) Baki akhir tahun: jumlah nilai perolehan aset alih keseluruhan yang dipegang oleh agensi bagi tahun semasa.
(iii) Nilai perolehan: jumlah nilai perolehan aset alih yang telah dibeli.
(iv) Nilai pelupusan: jumlah nilai semasa aset alih yang telah dilupuskan.
(V) Nilai hapus kira: jumlah nilai semasa aset alih yang dihapuskan kira
(vi) Amaun: jumlah surcaj yang dikenakan ke atas pegawai.
M.S. 8/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
B) Pengurusan Stor
KEDUDUKAN STOK
Sedia Ada Pembelian Pengeluran Stok semasa Kadar Pusingan Stok Pelupusan Stok Kehilangan Dan
TAHUN SEMASA
Jumlah Nilai Stok Jumlah Nilai Stok Jumlah Nilai Stok Jumlah Nilai Stok c (RM) Hapus kira Stok
(a) (b) (c) d=(a+b) - ( c ) (a+d) 2 (RM)
Baki Bawa Hadapan
Suku Tahun Pertama
Suku Tahun Kedua
Suku Tahun Ketiga
Suku Tahun Keempat
Terma Rujukan:
(i) Baki bawa hadapan : Bilangan dan nilai stok yang tersimpan dari tahun sebelumnya.
(ii) Jumlah nilai stok: Jumlah nilai perolehan stok
(iii) Kadar pusingan stok: Stok dikeluarkan / stok semasa
(iv) Pelupusan stok: Nilai semasa stok yang diperolehi daripada kaedah pelupusan yang diluluskan oleh kuasa melulus.
(v) Kehilangan dan hapus kira stok: Nilai semasa stok yang dihapus kira.
M.S. 9/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
Terma Rujukan :
(i) Baki bawa hadapan: jumlah nilai perolehan asal yang dibawa dari tahun sebelumnya
(ii) Baki akhir tahun: jumlah keseluruhan nilai perolehan asal yang dipegang oleh agensi tahun semasa.
(iii) Jumlah: jumlah nilai perolehan asal - (haiwan/ikan/tumbuhan) yang telah ditaksirkan.
(iv) Pelupusan: nilai semasa aset hidup yang telah dilupuskan
(v) Kehilangan dan hapus kira: nilai semasa aset hidup yang dihapus kira.
Panduan:
Ini merupakan template laporan bagi Aset Hidup.
Sila tukar (*) kepada Haiwan (AH), Ikan (AI) atau Tumbuhan (AT) untuk tujuan laporan berkaitan.
Bagi Aset Hidup-Tumbuhan sahaja, perubahan adalah seperti berikut: Harta Modal Tumbuhan Kekal : Inventori Tumbuhan Bukan Kekal: Stok Bahan
Tanaman
M.S. 10/12
Pekeliling Perbendaharaan Malaysia PS 5.1 Lampiran C
A) Laporan mengenai Penyediaan dan Pembentangan Penyata Kewangan dan Laporan Tahunan Badan-badan Berkanun:
Mengikut PP 4/2007 dan Surat Pek. Am 1/95 atau mana-mana pekeliling yang berkuatkuasa
(D) Pembentangan Laporan Tahunan dan Penyata Kewangan yang diaudit Sebelum 31 Disember
kepada Parlimen
* Badan Berkanun adalah diwajibkan untuk mendapatkan ulasan Kementerian /Agensi Pusat seperti kehendak Arahan Setiausaha Jemaah
Menteri Bilangan 1 Tahun 2000 (Panduan Penyediaan Kertas Jemaah Menteri dan Pelaksanaan Keputusan Jemaah Menteri)
M.S. 11/12
Pekeliling Perbendaharaan Malaysia PS 5.1Lampiran C
....
................................................................................................................................................
................................................................................................................................................
................................................................................................................................................
....
( Tandatangan dan cop nama Pengerusi) Tarikh: .....
M.S. 12/12