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PSA: Q2 - Coggle Diagram
PSA: Q2
CHARACTERISTICS OF PSA IN MALAYSIA
Compliance with Legal & Acctg Standard Requirements
Importance
To ensure transparency & accountability
Prevent misuse of public funds
Ensures public trust in gov operations
Legal & Acctg Requirements
Federal Constitution:
Legal framework for all financial procedures
Ensure all financial records are accurate and complete
Financial Procedure Act 1957:
Rules for management of public funds
Treasury Instructions, Treasury Circulars:
Guidance to handle gov finances
AGD Circulars:
Ensure uniform accounting practices across gov entities
Gov Accounting Standard:
Outlines specific acctg principles to be followed
PS entities must ensure books and records comply with related laws, rules and regulations
EXAMPLE OF ACCOUNTABILITY, STEWARDSHIP & INTEGRITY PRACTICES
Training Programs & Seminars
Help public officers understand the importance of accountability & ethical behavior
Eg: Workshops on ethical decision-making
Impact: Reduce the risk of corruption
Strengthen Internal Control System
Ensures transparency and fairness in procurement processes
Eg: e-tendering platforms
Impact: Minimize human errors & corruption
Introduce New Agencies and Mechanisms
Eg: Malaysian Institute of Integrity (IIM)
- to help strengthen the capacity and competence of integrity
Impact: Improves financial management practices
Implement Administrative Reforms
Eg: Encouraging public sector organizations to achieve ISO 9001:2000 cert
- requires org to establish clear procedures and quality mngmt systems
Impact: Fosters accountability
New Efforts and Initiative Strategies
Eg: New National Anti-Corruption Plan
- Policies to combat corruption - promotes a culture of integrity
Impact: Ensure public resources are managed responsibly and ethically