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RUTRAA SIVAKUMAR MIND MAP
CHAPTER 3: THE MACHINERY OF GOVERNMENT
CHAPTER 4: GRANT
CHAPTER 5: PERFORMANCE MEASUREMENT
CHAPTER 3: THE MACHINERY OF GOVERNMENT
CHAPTER 4: GRANT
CHAPTER 5: PERFORMANCE MEASUREMENT
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CHAPTER 3:THE MACHINERY OF GOVERNMENT
Goverment Accounting Machinery
Agency
Personnel
system and procedure
Goverment Administrative Machinery
instituion and agency
administrative personnel
administrative system and procedure
Accounting Personnel
accountant general
controlling officer
accounting officer
Government Agencies
Central
Treasury
public service deprtment
economic planing unit
Malaysian administration and modernisation planning unit
Implementation coordintion unit (ICU)
Managing
watchdog
Surcharge
failed to make any payment or delay in the payment
failed to prepare accounts and record
failed to collect any monies owing to federal or state goverment
improper payment of public moneys which is not duly vouched
deficiency or destruction of public moneys, stamps,securities,stores or government property
CHAPTER 4: GRANT
Financial provision of the federal constituion- Revenue
statutory grant
capitation grant
state road grant
state reserve fund
revenue growth grant
Financial provision of the federal constituion - expenditure
control and management fund
borrowing
budget and financial statement
auditor general
financial procedure act 1957
accounting officer
payment of money
virement
estimate
write off
Government Accounting Standards
CHAPTER 5: PERFORMANCE MEASUREMENT
Definition
Process of quantifying the efficiency and effectiveness of action
Purposes
Strategy formulation
Manage the strategy implementation process
Check position
Provide feedback
evaluate and reward behaviour
Types of performance measurement
Key results indicators(KRIs)
Performance indicators (PIs)
Result indicators (RIs)
Key performance indicators
Balance scorecard
Concept of 3 E'S
Efficiency
Effectiveness
Economy
Barrires perfomance management
Vision and strategy not actionable.
Strategy not linked to resource allocation.
Strategy is not linked to department, team and individual goals.
Feedback is tactical and not strategic.
