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RUTRAA SIVAKUMAR MIND MAP CHAPTER 3: THE MACHINERY OF GOVERNMENT CHAPTER 4: GRANT CHAPTER 5: PERFORMANCE MEASUREMENT

Edited at 2021-09-30 04:55:52

rutraasivakumar@gmail.com

RUTRAA SIVAKUMAR MIND MAP

rutraasivakumar@gmail.com

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Outline

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.