Accounting

System in
Public Sector
SAGA
Introduction
Accounting Information System (AIS)
provides management level the
information for the purposes of monitoring,
evaluation & taking the necessary steps to
improve the financial performance of
organization. There are two options for
AIS:

Financial Management
Annual Financial Statement Preparation

Financial Management
Financial Management of AIS provides up-
to-date information and standard
indicators on performance of statutory
bodies include income and expenditure
breakdown, monthly and annual balances
of I&E plus variance, graphical
presentations, balance sheets items and
analysis of financial ratios.
Annual financial statement
Annual financial statement preparation of
AIS assists users in the preparation of the
pre-audit annual financial and
management reports that may automate
preparation of pre-audit reports, review the
annual financial reports and produce
various reports to accompany pre-audit
reports
Accounting System in Public Sector
Government Financial and Management
Accounting System (GFMAS)

The Government Financial and Management Accounting
System or better known as GFMAS is an accounting
system used by JANM since 2006. GFMAS was
developed to enhance government payment process and
accounting for the governments receipts in a fast and
efficient manner, in line with Accountant Generals
Department tagline Excellent Accounting @ Your
Service .
Electronic Budget Planning and Control
System (eSPKB)

The Electronic Budget Planning and Control System (e-
SPKB) was developed to cater the need for financial
control as well as financial information as required by the
apprentice projects under the Electronic Government
application. The apprentice projects mentioned are :

1. Electronic Procurement (ePerolehan)
2. Human Resource Management Information System
(HRMIS)
3. Electronic Services (eKhidmat)
4. Project Monitoring System II (SPP II)

The State Government's Standard
Computerised Accounting System
(SPEKS)

SPEKS is an integrated accounting system developed
specifically for the State Governments in Peninsular
Malaysia.

Micro Accounting System ( SPM )

SPM was introduced into the government system
through the Public Administration Improvement Circular
3/1992. SPM is a method or process of gathering,
calculating and analyzing the cost actual output for each
governments programme and activities.
Standard Accounting System for Government
Agencies (SAGA)
Civil Service Administrative Development Circular No.1
of 1996 was issued as a guideline for the implementation
of computerised standard accounting system for
statutory bodies through SAGA application package.

The SAGA system package which includes SAGA-
Century version 6.4, SAGA version 2.0 and SAGA
version 3.0 are already being used by 27 Federal
Statutory Bodies.

In 2003, the National Accountant Department was
selected to replace MAMPU as the agent responsible for
the implementation of SAGA Project
Pioneer Statutory Bodies
University Malaysia Sabah,
Tun Hussein Onn College University of Technology
Kemubu Agricultural Development Authority
National Accreditation Board
Cooperative College of Malaysia
Penang Regional Development Authority
National Tobacco Board
Intellectual Property Corporation of Malaysia
National Population and Family Development Board
South East Johore Development Authority
National Art Gallery Malaysia Trustee Board.
Objective

To make available the facilities for the maintenance of a
complete and timely set of account

Enable daily closing of account

To provide avenue to further enhance accounting and
financial management

To prepare pre-audit financial reports as per the agreed
timeline

Some of the key features of the system
Navigation options where users can drill down
to the source transactions from multiple
dimensions. It provides the navigation across
the systems and the modules with no
limitation.

Transaction History can be kept for any
number of periods and years within all
modules. Past history can be used in reports
and enquired upon at transaction level.


Multiple Printing Options such as in Excel, PDF,
and Browser are few of the many options
available for users to view the records. Users
can send reports to mail, spooler, screen
preview, files, stored reports etc. for easy
viewing and analysis.

Online Training Material, User Manuals,
Technical Bulletins are some of the
documentations that can be viewed online.
Technical Bulletins provides the latest up to date
product enhancements. Users can also build in
their own notes and procedures within the
system at each of processes to facilitate
operation controls.


All the menus and screens are user define.
Users can configure menus based on its
necessity. The system also provides multi level
security at the menu, screens, processes and
data.

Flexible reporting. The application has its own
report writer, where accountants or accounting
staff can write their complete financial
statements including balance sheet, profit &
loss, equity statement, asset movement, fund
flow statements, notes to accounts etc.


SAGA Accounting System

Sub Modules
General Ledger Accounts Payable

Accounts Receivable Cash Book

Billings Staff Loans

Budgetary Control Claims & Advances

Fixed Assets Investments

Loans & Leases Project Costing

Purchasing Payroll
Advantages of Computerized Accounting
Software
Faster and efficient in processing of information;
Automatic generation of accounting documents like
invoices, cheques and statement of account;
With the larger reductions in the cost of hardware and
software and availability of user-friendly accounting
software package, it is relatively cheaper like maintaining a
manual accounting system;
More timely information can be produced;
No more manual processing of the data- all automatically
been posted to the various ledgers/accounts and
Many types of useful reports can be generated for
management to make decisions
Disadvantages of Computerized
Accounting Software

Power failure, computer viruses and hackers are the
inherent problems of using computerized systems;
Once data been input into the system, automatically the
output are obtained hence the data being input needs to be
validated for accuracy and completeness, we should not
forget concept of GIGO (Garbage In(Input) Garbage out (
Output) and
Accounting system not properly set up to meet the
requirement of the business due to badly programmed or
inappropriate software or hardware or personnel problems
can caused more havoc and
Danger of computer fraud if proper level of control and
security whether internal and external are not properly been
instituted.
Thank you