Post on 16-Oct-2021
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Negeri Perak5-6 Sept 2017
1SPEKS Project Communication & Management and COA TrainingPerkhidmatan Perunding Projek SistemPerakaunan Akruan Kerajaan Negeri (1SPEKS)
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Course Topics Part 1 – Project Communication& Management
Overview of the Lessons Learned from 1SPEKS Go Live in Johor
Understanding of Behavioral Change Management (BCM)
How can you help in 1SPEKS Implementation?
Build capabilities on enabling activities & supporting services for
1SPEKS success
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Course Topics Part 2 – Charts of Account
Pengenalan COA 1SPEKS
Penggunaan Kod Dana di COA 1SPEKS
Illustrasi Penggunaan COA 1SPEKS
Illustrasi Impak ke atas Laporan Kewangan
Polisi Perakauan Akruan
Sesi Perbincangan & Soal Jawab
Agenda
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Agenda Over the Next Two Days...
Introduction to PCM & Welcome 9.00am – 9.30am
Lessons Learned from 1SPEKS Go Live inJohor 9.30 – 10.30
Understanding of Behavioral ChangesManagement (BCM) 10.30 – 11.00
BREAK 11.00 – 11.15
Understanding of Behavioral ChangesManagement (BCM) - Cont 11.15 – 12.30
LUNCH 12.30 – 2.00
How can you help in 1SPEKS Implementation? 2.00 – 3.30
Applying change and build capabilities for1SPEKS success 3.30 – 5.00
Today Tomorrow
Introduction of COA 1SPEKS 9.00 – 10.00
Application of Kod Dana in 1SPEKS COA 10.00 – 11.00
BREAK 11.00 – 11.15
Illustration of the usage of COA in 1SPEKS –Belanja & Hasil 11.15 – 12.45
LUNCH 12.45 – 2.00
Illustration of the usage of COA in 1SPEKS –Asset & Liabilities 2.00 – 3.30
Recap on Federal Accrual Accounting Policies 3.30 – 4.00
FAQ & Open Discussion Session on COA 4.00 – 5.00
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During the Course – Housekeeping Items...
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Introducing Our TeamWho We Are
Carrie ChinAssociate Director
Mohd. Shah FaisalDirector
Nabilla Binti YusoffSenior Associate
Darshan NambbiarAssociate
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At the end of this course, you will…
Have a good grasp of the principles surrounding Behavioral Change Management.
Be able to analyse the change impacting your situation., apply methods and tools to manage and realise the change.
Encourage awareness on the present transition and continue to build capabilities for SPEKS transformation to 1SPEKS for success.
Be able to use the lessons learned from Johor for your 1SPEKS implementation.
Be able to understand the application of COA in 1SPEKS.
Course Topics Part 1 –Change Management
Overview of Lessons Learned from 1SPEKS Go Live in Johor
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Oct16
Nov 16
Dec 16
Jan 17
Feb 17
Mar 17
Apr 17
May 17
Nov to Dec 16Trainings
Jan 17Johor Go-Live
Dec 16Data
Migration
Oct to Nov 16Pre-FCT and FCT Testing Jan to Mar 17
Rollout of all modules to BN and PTJ
1. Lessons Learned from 1SPEKS Go Live in JohorOverall Events Recap in Johor
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Jan 17 Feb 17 Mar 17
BA
Modu
lesPT
JBN
BA
AR
AR
CM
CM
GL
GLAP
AP
PROC
PROC
CoM
CoM
SL
AC
SL
AC
PY
PY
Week 1 Week 2 Week 3 Week 4 Week 1 Week 2 Week 3 Week 4 Week 1 Week 2 Week 3 Week 4
1. Lessons Learned from 1SPEKS Go Live in JohorOverall Events Recap in Johor – Modules Go Live
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People
1. Good rapport and working spirit amongst parties at Johor (ie BNJ, BKP, KJSB and KPMG).
2. Ability to ascertain and leverage on the strengths of every parties involved in the Go-Live at Johor.
Decision• Unclear organisation structure resulted in lack of direction in terms of activities conducted at State.
Knowledge• Lack of knowledge in 1SPEKS system functionality.
Resources• Lack of staffs amongst BKP, KJSB,KPMG and BNJ to cover extensively for testings and trainings at State.
Communication• Lack of communication amongst different parties, ie State, BKP, KJSB and KPMG.
• Set-up of PMO office at State and driven by Bendahari Negeri.
• All parties to fully master every processes in 1SPEKS system in order to ease the deployment of support to other States.
• Resources allocation to be monitored in order to ensure the headcount numbers allocated in States are properly managed.
• Set-up of a proper communication structure at State and adherence to the checklist in States.
1. Lessons Learned from 1SPEKS Go Live in Johor1SPEKS Testing,UAT,Training,Migration and Final Preparation for “Pre Go Live”
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1. Strategic decision between State, BKP, KJSB and KPMG for Go-Live.
2. Decision to Go-Live has resulted in proper processes being put in place to ensure Go-Live still takes place at Johor.
Data Migration• Procedures to approve the opening balances prior to Data Migration was unclear. • Data complexity issues during Data Migration in which more effort needs to be spent in understanding these data. (ie:
BA module).Testing• Long duration of system testing (ie: 2 months) due to the instability of system.
Training• Improper planning and unreadiness training preparation (ie:training location and logistic) in BNJ.
External Integration• Improper planning and unreadiness of the external integration requirements with the Banks and Agencies.
• Adherence to checklist at states.
• To ensure Data Migration for other States are performed ahead at earlier date prior to Go-Live.
• Future deployment to be performed at all States upon confirmation of the stability in 1SPEKS system in Johor.
• Training preparations, External Integration with every Banks & Agencies are to be planned ahead, prior to the deployment in other States.
1. Lessons Learned from 1SPEKS Go Live in Johor1SPEKS Testing,UAT,Training,Migration and Final Preparation for “Pre Go Live”
Process
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1. Latest hardware installed at state thus ensuring stability and good performance.
2. Stable network connection at State Office.
Application• Browser issues (ie: Chrome Versioning).• Unclear information on the environment for testing (ie: DC, DRC).• Instability of 1SPEKS application.
Support• Longer time in fixing the system due to deployment.
Network• Distruption of network connections in PTJ and BN, as well as access to the servers in HQ
• Default browsers requires higher computing capability.
• Clear communication with regards to the environment for testing.
• Deployment sessions to be performed at the agreed times without any disturbance to the fixing and testing sessions.
• Network connection in States with access to server in HQ is to be fully configured and tested prior to the deployment to other States.
1. Lessons Learned from 1SPEKS Go Live in Johor1SPEKS Testing,UAT,Training,Migration and Final Preparation for “Pre Go Live”
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1. Good rapport and working spirit amongst parties at Johor (ie State, BKP, KJSB and KPMG).
2. Immediate identification of workaround solutions for any system issues identified to ensure no show-stoppers for 1SPEKS system.
Decision• Unclear organisation structure and lack of understanding of the activities to be conducted in States.
Resources• Lack of resources (ie: KJSB Development Team) to cater for the after Go-Live support.
Knowledge• Insufficient user awareness on 1SPEKS due to the lack of change management implementation (ie: usage of the
correct Chart of Accounts).• Users are still carrying the legacy cash accounting mindset and more comfortable in using SPEKS instead of 1SPEKS.
• Clear set-up and communication structure is important for the implementation at other States.
• Progressively monitor current capability to Go-Live for 2 to 3 States at one time so as to manage the lack of resources to support after Go Live. .
• User training for 1SPEKS COA to be conducted prior to the Go Live for better understanding in other States.
• Revisit to enhance the 1SPEKS awareness among other States.
1. Lessons Learned from 1SPEKS Go Live in Johor1SPEKS Roll Out (Post Go Live and Maintenance)
People
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1. Strategic decision collaborated by all parties to rollout 1SPEKS modules on a phased approach in order to monitor successful use of the system amongst users.
Documentation• Unclear and lack of information on the module ownership from States, BKP and KJSB.
Transition from SPEKS to 1SPEKS• Lack of knowledge and understanding of the changes from SPEKS to 1SPEKS (ie: reports generated in 1SPEKS
compared to SPEKS)
Issue Escalation Procedures• Maintenance of issue logs by different parties instead of at consolidated level leads to the inconsistent
issue/resolution reporting.
• Owner to the respective 1SPEKS Modules are to be identified ahead prior to the 1SPEKS deployment in other States.
• Awareness trainings to be conducted earlier for the mindset of users to buy the change from SPEKS to 1SPEKS for other States.
• Centralisation of issue logs in a central repository accessible by all parties and constant monitoring of the issues followed by proper escalation procedures.
1. Lessons Learned from 1SPEKS Go Live in Johor1SPEKS Roll Out (Post Go Live and Maintenance)
Process
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1. Optimum performance of hardware at state.
System functions• Certain functionality (Dashboard) in 1SPEKS was not user friendly.• Screen loading in 1SPEKS was longer than the usual estimated duration.
Infrastructure• Infrastructure such as the computers and operating systems used in State (PTJs) were old and obsolete which give
rise to the issue of incompatibility for 1SPEKS.
Application• Browser issues (ie: Chrome Versioning).
• All issues pertaining to the functionality of 1SPEKS are to be sorted and tested prior to the deployment in other States.
• States (PTJs) to review earlier on the existing infrastructure and ensure compatibility with 1SPEKS.
• Default browsers requires higher computing capability.
1. Lessons Learned from 1SPEKS Go Live in Johor1SPEKS Roll Out (Post Go Live and Maintenance)
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GOVERNANCE – It’s all about PEOPLE!& Usage of CHECKLIST Thoroughly!
You cannot manage change at an organisational level until you know how to manage change with a single individual.
1. Lessons Learned from 1SPEKS Go Live in JohorSummary Key Lessons Learned
Understanding of Behavioral Change Management (BCM)
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Be able to articulate some basic ‘truths’ about Behavioural Change Management for 1SPEKS Implementation.
Be able to understand the benefits of applying BCM on the transformation from SPEKS to 1SPEKS.
Be able to explain, in simple terms, what is meant by Behavioural Change Management (BCM).
2. Understanding of BCMAt the end of this session, you will………….
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Change Management is a proactive, structured approach to address the people and organisational risks inherent in any change effort.
Translating the change vision into reality for
people – What does this mean for me?
Workshops, training, organisational design,
communications, leadership alignment, on-
the-job coaching
Alignment of performance measures,
reward/recognition, HR policies, career pathways
to the end state
WILLING READY ABLE
MAKE IT REAL
MAKE IT HAPPEN
MAKE IT STICK
MAKE IT KNOWN
Communicating the change openly early on.
Inviting the people to contribute.
AWARE
2. Understanding of BCMWhat is it?
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The first role of BCM is to create awareness about the change agenda
• Defining the case for change
• Communicating the intention to change
• Stimulating curiosity and enthusiasm
(where appropriate)
• Beginning to build momentum
MAKE IT REAL
MAKE IT HAPPEN
MAKE IT STICK
MAKE IT KNOWN
2. Understanding of BCMMake it KNOWN
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MAKE IT REAL
MAKE IT HAPPEN
MAKE IT STICK
MAKE IT KNOWN
Articulate the rationale for change by creating a strong and united case for action –
the case for change
Explain what will be different,
for whom and when
Clearly define knowledge, skills and behaviours needed to be successful and
enable staff through capability development
Give people reason to change and reinforce the right skills and behaviours
Know WHY...we need to change
Know WHAT...we need to change
Know HOW...to change WANT TO...change
2. Understanding of BCMMake it REAL
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MAKE IT REAL
MAKE IT HAPPEN
MAKE IT STICK
MAKE IT KNOWN
INTRINSIC MOTIVATION
EXTRINSIC MOTIVATION
Creating a sense of meaningfulness
Self efficacy and
competence
There is choice about how to change Pay and bonuses Non financial benefits &
recognition
Positive reinforcement
Role ModelsSense of
accomplishment and progress
Success stories
What drives people’s motivation?
2. Understanding of BCMMake it HAPPEN
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MAKE IT REAL
MAKE IT HAPPEN
MAKE IT STICK
MAKE IT KNOWN
Leadership alignment
Leadership
Performance management
Recruitment
Rewards and Recognition
Training
Terms and Conditions
Retention and Talent Management
Organisation Design(structure, process and governance)
This is about aligning the core organisational/Human Resources Levers to the End State
2. Understanding of BCMMake it STICK
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BREAK
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CHANGE IS PERSONAL PEOPLE NEED
TO KNOW THE REASON WHY
LEADERS MUST BE INVOLVED & LEAD CHANGE IS SITUATIONAL
1 2
3 4
Can you think of any others?
In reality however, change management is governed by some basic truths…
2. Understanding of BCM
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2. Understanding of BCMBasic Truth No 1: Change is PERSONAL
Everyone reacts to change differently Change is always received both rationally and emotionally. And politically?
Change is ultimately a personal choice
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2. Understanding of BCMTypical PERSONAL responses to change
Change can cause a rollercoaster of responses and emotions
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AnxietyWhat is this?
HappinessAt last something’s going to change!
FearWhat will this mean for me?
ThreatThis is worsethan I thought!
GuiltDid I reallydo that?
DisillusionmentI’m off.. This isn’tfor me
DenialChange, what change?
DepressionWho am I? What am I doing?
AcceptanceI can see myself in the future
Moving forwardThis can work and be good
HostilityI’ll make this work if it kills me!
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2. Understanding of BCMBasic Truth No 2: People need to know the reason WHY
What’s in it for me?
Why are we doing this?
How do we get there? Do I want to do this?
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2. Understanding of BCMBasic Truth No 3: Leaders must be INVOLVED & LEAD
Visible leadership Role-modelling the
right behaviours
Engaging, listening and communicating
Sponsorship is no longer enough
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2. Understanding of BCMBasic Truth No 4: Change is SITUATIONAL
Different types of changes will require different approaches. There is no one-size-fits-all approach
8 Most common change triggers:
Our change approach needs to reflect the different change context
1 Technology Enabled Change
2 Merger Integration or Divestiture
3 Industry or Market shift
4 Shared Services/Outsourcing transition
5 Regulatory/Risk change
6 Digital Revolution/Marketing
7 Organisation Re-Design
8 Lean
SPEKS to 1SPEKS
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2. Understanding of BCMResults of transition from Cash Accounting, SPEKS to Accrual Accounting, 1SPEKS
Implementation of large scale business transformation initiatives, like SPEKS to 1SPEKS, bynature may results in significant and fundamental change as in...
How people used to perform their roles has now changed;
Who to report in the organisation hierarchy may now be totally different;
The tools (systems & reports generation) used in the job and how people interface with them changes;
Implementing the new initiatives requires additional, unfamiliar work, maybe in unfamiliar locations;
New skills and behaviors will be required;
Employee assignment;
Controls (over processes and information) will change; and
How information is provided, accessed, and shared among relevant stakeholders.
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2. Understanding of BCMWhat happens when you don’t get it right?
“I’m confused and de-motivated, I’m going to start looking for another
job”
“I will do the minimum possible because I am not interested in the
new Accrual or Reversal & Reclassification Accounting
initiatives & roles and let’s see if Cash Accounting still remains.”
FALLING EMPLOYEE ENGAGEMENT
“I don’t know what I’m meant to be doing now as I am not a
qualified Accountant. Should I just resign?”
“How does this Cash to Accrual Reporting change affect
me personally?”
“Do all these changes means I’m going to lose my job?”
CONFUSION AND ANXIETY
“I’ve been doing things this way for a long time and it’s always worked – I don’t see the need for change from
SPEKS to 1SPEKS”
“My Superior hasn’t changed her behaviour...I don’t see why I
should!”
RESISTANCE TOCHANGE
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2. Understanding of BCMWhy MUST we care about managing change from SPEKS to 1SPEKS? – General Survey Shows
Of companiesface a decline
in productivity
Of companiesface a decline inemployee morale
41%
A high proportion of change/transformation efforts fail, and many more do not deliver the intended benefits/ROI
Why is BCM important?
What is the added value of BCM?
Why does this happen?
Which is caused by:
Lack of employee capability (people being good at the
change)
Lack of employee ownership (people living/using the change)
• Different stakeholders• Lack of internal and external engagement• Lack of leveraging internal levers• Leadership lack of experience and capability
Organisational wellbeing maintained through the change
Organisations, leadership, and employees ready, willing and
able to implement change
Realisation of % ROI that depends on employee ownership and capability
Upskilled organisations in organisational agility and change ability
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2. Understanding of BCMWhy MUST we care about managing change from SPEKS to 1SPEKS? – Business Case ($)
Time
Productivity
Implementation
Reduced immediate productivity fall-off
Expedited efficiency ramp-up
Accelerated learning curve
Earlier attainment of optimal productivity; people, process and technology benefits fully captured
?Project with integrated change
Quicker ROI
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LUNCH
How can you help in 1SPEKS Implementation?
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Be able to translate the change vision into reality for your State and clarifying what the change means for them.
Understand the elements in BCM Methodology and applying its’ tools for realising the change.
Understand and refresh yourself with the change context, history & vision and start/continue engaging your State around the change agenda.
3. How can you help in 1SPEKS ImplementationAt the end of this session, you will………….
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3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
Malaysia’s Move Towards Accrual AccountingImplementation of Accrual Accounting for Federal Government and States
The Federal Government is expected to transform to Accrual Accounting by 1st January 2018.
The State Government is expected to transform to Accrual Accounting by 1st January 2018.
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Federal Government GFMAS 1GFMAS
State Government SPEKS 1SPEKS
• Recognition of assets & liabilities
• Valuation of assets & liabilities
• Disclosure & presentation
• Cost of output, programs & activities
• Cash flow management
GFMAS and SPEKS must be enhanced to ensure completeness and accuracy of Public Sector Financial Statements
Malaysia’s Move Towards Accrual AccountingImpact to financial systems at Federal and State level is inevitable
3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
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Malaysia’s Move Towards Accrual AccountingDisadvantages of Cash Accounting for Federal Government and States
3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
Disadvantages
1. Cash-based reporting and management may provide incomplete or misleading information and perverse incentives.
2. Does not allow for the tracking of actual dates of sales and purchases.
3. May not properly recognize future costs associated with current government activities.
4. May not properly align costs accurately with the provision of goods and services.
5. The current states’ accounting system is obsolete.
6. Less analytical information available for users to perform analysis.
Source: OECD and IMF staff estimates based on public information, including Blöndal and Moretti (2016)
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3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
Malaysia’s Move Towards Accrual AccountingBenefits of 1SPEKS Implementation for Government and Individuals
Better management of government resources enabling efficiency and cost effectiveness.
Increased transparency and accountability of the public sector.
Enables an improved stewardship of assets and liabilities.
Availability of more comprehensive information for decision-making.
Better consistency and comparability with other governments worldwide.
Enhanced reporting of Government Finance Statistics (GFS) required by the IMF.
Ease in performing reconciliations.
Effortless generation of reports.
Provides a shorter turnaround time.
Accurate asset tagging with the introduction of POS system (bar code scanning).
User-friendly system.
Government Individuals
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To increase productivity and efficiency in
Financial Management
To prepare accurate and timely Financial
Statement
To improve State’s financial administration
To provide Financial Information Source
Centre
To prepare state government for Accrual
Accounting
Objectives of 1SPEKS
SPEKS - Modified Cash Basis 1SPEKS – Accrual Basis
3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
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SPEKS - Modified Cash Basis
Asset & Inventory Management Process
Process3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
Asset Register:
Type 1: With Local OrderType 2: Without Local OrderType 3: Others
Department Code, PTJ Code, DO. No, LPO No.
PTJ Financial Module
No. DO / No. LPO (Asset Register Type 1)
Asset Register
Asset Damage Report Information
Asset Information Generation Process
AssetModule
Asset Loss Early Information
Asset Loss Final Information
AssetTransfer
AssetRevaluation
Office Supplies Maintenance
Capital Asset & Inventory Management
AssetInformation
Asset Assignment / Custodial
Asset Maintenance / Enhancement
Asset Disposaland Write-off
No. DO / No. LPO
(Asset Register Type 2 & 3)
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1SPEKS – Accrual Basis
Asset & Inventory Management Process
Process3. How can you help in 1SPEKS ImplementationLet’s get familiar - Vision and history of the change context
Proses Perakaunan Aset:
1. Daftar & Penyelenggaraan Rekod Induk Aset
2. Perolehan Aset
3. Permodalkan AUC dan Kos Dalam Perjalanan
4. Penyelenggaraan & Penambahbaikan Aset
5. Penyatuan Aset (Merging)
6. Pengasingan Aset (Splitting)
7. Pengklasifikasian Semula Aset
8. Penjejasan Aset
9. Pelupusan Aset
10.Penilaian Semula Aset
11.Susutnilai Aset
12.Pelarasan Jurnal Aset
13.Pindahan Aset
Proses Pengurusan Aset:
1. Penyerahan/ Pengawasan/ Pindahan Lokasi Aset
2. Pergerakan Aset
3. Aduan Kerosakan
4. Maklumat Awal Kehilangan Aset
5. Maklumat Akhir Kehilangan Aset
SAM
i) Kod Kategori Asetii) Kod Kelas Asetiii) Kod Lokasi Asetiv) Kod Asetv) Parameter Modul
PEROLEHAN
Perolehan & Penyelenggaraan Aset
AKAUN BELUM BAYAR
Perolehan Aset Tanpa PT / Maklumat AUC
PERAKAUNAN PROJEK
AUC Roll Out
AKAUN BELUM TERIMA
Pelupusan Dengan Hasil BAJET
Semak / KemaskiniPeruntukan Bajet
LEJAR AM
Double Entry
PINJAMAN
Penyelesaian PinjamanMelalui Aset
ABC
Maklumat Aset
PENGURUSAN KONTRAK
Kontrak Berkaitan Aset
SISTEM LUAR
i) Baki Asetii) Pengesahan Prosesan
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Just wait until the next management
change and this will all go away.
Why is this even necessary, it’s a
waste of the budget!
Finally, somebody is focusing on this! This is
what needs to be done for the
country!
Didn’t we do this with the last vendor group that came in
& the SPEKS system wasn’t really
helpful? Looks like history is repeating.
I ain’t know accrual, will
there be training on
this…
Things are going well with
SPEKS, the way they are;
why change to 1SPEKS?
Top management is unreasonable for
pushing these initiatives. It’s not
going to be realised!
What’s my role then.
Who owns change
anyhow?Who thought of
that solution? Not bad. I have a better idea to realise this.
In order to achieve efficient & effective business/financial
performance for the country, we need to
implement new processes & system.
So Who Owns Change?
People3. How can you help in 1SPEKS ImplementationLet’s get familiar – Typical PERSONAL responses to the change of 1SPEKS
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Achievements and activities to date for 1SPEKS
Business Requirements Lab
Functional & Technical Specifications
Integration, Implementation & Migration Strategy, Plans & Execution
Data Collection Strategy & Execution
IPSAS, MPSAS, AAM, Data Collection, 1SPEKS Application Trainings
Establishment of Project Governance, Project Working Committees, Data
Collection Team Structures
Go Live in Johor
Data collection activities and audit verification
Ongoing
Data migration activities in phases prior to go live Ongoing
External Integration activities with banks and agencies
10Ongoing
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2
3
4
5
6
7
Network & Infrastructure setup in States for go live
11Ongoing
Financial Statement Reporting readiness preparation
12Ongoing
Go Live for Perlis & Kedah13
Ongoing
Go Live for remaining 8 States14
Ongoing
3. How can you help in 1SPEKS ImplementationLet’s get familiar – Translating the change vision into reality
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Moving Forward – Data Collection UAD Cut Off
Jan 17 Feb 17 Mar 17 Apr 17 May 17 Jun 17 Jul 17 Aug 17 Sep 17 Oct 17 Nov 17 Dec 17 Jan 18
Jan 17Johor Go-Live
31 May 17Cut-off UAD
Kedah
Jul 17Kedah Go-Live
30 Nov 17Cut-off UAD Remaining
States
Jan 18Remaining 8 States Go-
Live
31 Apr 17Cut-off UAD Perlis
Jun 17Perlis Go-
Live
3. How can you help in 1SPEKS ImplementationLet’s get familiar – Translating the change vision into reality
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Moving Forward – Implementation Strategy
Jan 17 Feb 17 Mar 17 Apr 17 May 17 Jun 17 Jul 17 Aug 17 Sep 17 Oct 17 Nov 17 Dec 17 Jan 18
Jan 17Johor Go-Live
Jul 17Kedah Go-Live Jan 18
Remaining 8 States Go-Live
Mar to Jun 17Data Migration for Kedah &
Perlis
Apr to Jun 17Training for Kedah &
Perlis
Jun 17Perlis Go-Live
3. How can you help in 1SPEKS ImplementationLet’s get familiar – Translating the change vision into reality
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Moving Forward –The On Going Challenges
Alignment with Federal
Framework and Policies
Identification of Assets & Liabilities
Data Collection & Validation
Implementation Timeline
Stakeholders Commitment &
Availability
Training of personnel
Key Challenges
3. How can you help in 1SPEKS ImplementationLet’s get familiar – Translating the change vision into reality
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Behavioral Change Management is about getting people ready, willing and able to deliver the desired business benefit.
Analysis is about assessing the organisational risk and cultural
readiness for Change.
Engagement is about proactively addressing and mitigating Change
resistance.
Delivery is about moving to the “implementation” mode and
prepare stakeholders for the new people, process and technology
impacting the Change.
3. How can you help in 1SPEKS ImplementationElement in BCM Methodology
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Leading Practice
Case & Vision for Change Define the business benefit, vision and tactical plan to realise the change.
Change Risk AnalysisAssess change challenges, continue to identify risk (impact, readiness) and measure progress throughout project.
Change StrategyDevelop and implement plan to proactively address risks and prepare the organisation and individuals for a transition.
Change LeadershipCreate alignment among leaders to support the change and ensure leaders know what to action upon.
Stakeholder ManagementUnderstand the impact to stakeholders’ (including required actions) and continue to assess and manage stakeholders’ perception and support.
Involvement StrategiesEngage stakeholders in implementing the change, create ownership and communication among stakeholders so they understand the need for change, what’s changing, what to expect and what is required by them.
OrganisationalIntegration/Alignment
Ensure the organisational structure, roles and performance management process support the new way of doing things, including behaviors.
People Transition & Workforce Effectiveness
Identify skills required help employees and leaders develop the right knowledge and skills to perform in the new environment through training and/or tools and resources.
Benefit Realization & Sustainable Performance
Recognize and communicate progress, success and roadblocks to achieve the benefits and sustained change.
Description
3. How can you help in 1SPEKS ImplementationDefinition by leading practices
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What are the people challenges and risks and how do we preparefor them?
What specifically is changing and what is the impact to each role?
How do we effectively transition each person to ensure they are prepared?
How do we continue to monitor people challenges and address them?
Design Prepare DeployAnalyze / Blueprint
What are the key messages and what is the plan to consistently communicate?
What are the messages and engagement opportunities to get the right people prepared for the change?
What specificinformation is required for each role for transition readiness?
What needs improvement, and when success is being achieved?
How are we going to approach training, what are the constraints and how will it be delivered?
What are the specific training needs and skill gaps?
What roles need to take which training courses?
Are the right people taking the right training? Effective? Is additional training needed?
What does current state organisation look like and what are the future state guiding principles/ needs?
What is the future state design –structure, headcount, KPIs and governance, roles?
How do we ensure people are matched to roles in the new structure?
What else will enabletransition to the new organisational design and create high performance?
Change Readiness
Comms
Org Design
Training
3. How can you help in 1SPEKS ImplementationBCM needs across project engagement lifecycle
BCM Methodology –Analysis & Tools- Case for Change- Stakeholders Analysis- Change Risk Analysis- Change Strategy
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4. How can you help in 1SPEKS ImplementationAnalysis & it’s element
Analysis is about assessing the organisational risk and cultural readiness and laying the foundation for a compelling vision and executable Change Strategy going forward
Business Case &
Vision for change
Change Risk Analysis
Change Strategy
Objective:To define a compelling business case and vision for Change.
Tools: Business Case for Change
Framework Visioning the Future KPI Profiling
Objective:To develop a holistic understanding of the landscape of organisational risks for the upcoming change across all elements of the BCM framework.
Tools: Stakeholder Analysis Change Risk Analysis in People, Process,
Technology
Objective:To develop a feasible change roadmap in collaboration with PMO to achieve the change vision.
Tools:
Organisational Impact Analysis
Change Strategy and Plan
60
4. How can you help in 1SPEKS ImplementationAnalysis: Case of Change - Meaning
What is it?
Why is it important?
The case for change identifies and translates the business need for change into practical terms that are meaningful and relevant to stakeholders and the workforce.
The purpose of the tool is to clearly define the reason for the change(s) at the beginning of an engagement.
It serves to engage leaders and key stakeholders early in the change process to gain alignment and early buy-in by answering the question: “Why do we need to change, what are the desired benefits, and how does it impact me?”
Remember: The Case for Change is not the same as the project’s Business Case
61
4. How can you help in 1SPEKS ImplementationAnalysis: Case for Change – Tool on Questionnaires
The case for change can be developed using some of the questions below.
Specifically, the case for change provides answers to the following questions
What’s the problem?
What’s the solution?
Why should we change?
What if we don’t change?
What does the change mean to
me?
What benefits will we gain from this
change?
What will help us change?What are the barriers to
change?
62
4. How can you help in 1SPEKS ImplementationAnalysis: Case for Change –Templates for Answer
Benefit Quantitative Qualitative
Financial
Non-financial
Background Vision and Objectives
What will change? What are the benefits of the change?
63
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis
What is it?
Why is it important?
Stakeholder Analysis is used as a tool to identify all the groups of people (stakeholders) that will be impacted by the project, the potential risks with the stakeholder group or individual, and the level of influence that each could potentially have on the success of the project.
It is designed to produce actionable outcomes that will affect the project and change plans and allows the project to: Predict, based on past behavior, how individuals or groups will react and affected by the change.
Define the actions people need to take and results they must achieve to successfully implement the change.
Proactively identify:
Which individuals or groups can promote and add momentum to the change.
Which individuals or groups need support in the form of Information, Involvement, Training/Coaching, and Influencing.
64
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis – Understanding the change curve
CO
MM
ITM
EN
T
Unaware Aware Understand
Acceptance
Engagement
Advocacy &
Ownership
•I am aware of it
TIME & CHANGE MANAGEMENT SUPPORT
•I understand it & can explain it•I am
unaware
•I accept it (but don’t necessarily want it)•I see the benefits
•I am open to it•I see how it benefits me•I am involved
•I support it•I believe in it•I recommend it
Education & Alignment
Engagement & Empowerment
Sustainability & Resonance
65
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis – Matrix guide
Leve
l of
En
gage
men
t to
th
e ch
ange
Level of Influence from the stakeholders
Low
Medium
High
Low Medium High
Groups/individuals we are actively engaging and will provide project support, but are not as critical to success. Keep in this quadrant, but engagement efforts likely do not need to increase
Focus significant effort towards increase level of engagement. Capability to lead and sense of ownership must be created due to influence on success.
Increase engagement efforts to move closer to medium, but likely do not need high levels of engagement.
Focus significant effort towards increasing level of engagement. Capability to lead and sense of ownership must be created due to influence on success.
67
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis – Ability vs impact assessment definition
Challenge and Support
Provide significant support to these stakeholders so theycan develop capabilities and skill necessary to lead; and
challenge any reasons for lack of program support with facts
and benefits.
Convince and Coach
Convince these stakeholders to put more effort into
supporting the project and developing strong change
leadership skills.
Utilize (Allies)
Utilize these stakeholders to model the necessary
behaviors as well as provide guidance to the team
regarding change risks and needs.
Challenge and Coach
Challenge this group tosupport the project and focus
on developing change leadership skills. Provide
coaching and support to help identifying and encourage the necessary change leadership
behaviors.
Convince & Make More Aware
Convince these stakeholders that the need for their support is significant and make them
more aware of what is needed from them in regards to
change leadership
Assure
Assure this group that their support and leadership skills are needed and appreciated.
Keep them updated on project status and needs.
Make Aware and Coach
Help this group better understand the project and
coach them to develop stronger change leadership
support/skills.
Inform
Keep these individuals informed of the project and let them know what actions are
required by them.
Inform & Have Coach Others
Keep this group informed and use them to help coach and
develop other leaders.
Direction stakeholders need to be moved
Low Medium High
Low
Med
ium
Hig
h
Current Ability to Lead/Support the Change
Leve
l of
stak
eho
lder
man
agem
ent
req
uir
ed
Imp
act
to S
ucc
ess
68
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis – Individual stakeholder explanation guide on the map
Challenge and Support Convince and Coach Utilize (Allies)
Challenge and Coach Convince & Make More Aware Assure
Make Aware and Coach Inform Inform & Have Coach Others
Direction stakeholders need to be moved
Low Medium High
Low
Med
ium
Hig
h
Current Ability to Lead/Support the Change
Leve
l of
stak
eho
lder
man
agem
ent
req
uir
ed
Imp
act
to S
ucc
ess
Stakeholder Target Area
69
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis – Mapping of your results in the Template based on the guides
Consolidated Individual Stakeholder MapChallenge and Support Convince and Coach Utilize (Allies)
Challenge and Coach Convince & Make More Aware Assure
Make Aware and Coach Inform Inform & Have Coach Others
Direction stakeholders need to be moved
Low Medium High
Low
Med
ium
Hig
h
Current Ability to Lead/Support the Change
Leve
l of
stak
eho
lder
man
agem
ent
req
uir
ed
Imp
act
to S
ucc
ess
BendahariNegeri
KetuaJabatan
PTJ
PMO
70
4. How can you help in 1SPEKS ImplementationAnalysis: Stakeholders Analysis – Mapping of your results in the Template based on the guides
Group Stakeholder Map
Low Medium High
Low
Medium
High
Leve
l of
En
gage
men
t (h
ow m
uch
enga
gem
ent c
urre
ntly
incl
udin
g pr
ojec
t sup
port
and
cap
abili
ty to
lead
)
BendahariNegeri
KetuaJabatan
PTJ
PMO
Level of Influence (ability to influence project success and impact other
stakeholder groups)
71
4. How can you help in 1SPEKS ImplementationAnalysis: Change Risk Analysis (CRA)
Why is it important?
CRA is a formal procedure that evaluates an organisation’s current state of stakeholder readiness, support and capability to transition/change.
Identifies enablers and constraints in the groups/organisation.
Identifies the impact and needs of specific people that requires attention or specific groups that need increased focus.
Gives employees the opportunity to provide feedback and share their opinions and ideas.
Provides support to the change strategy.
Assists leadership and the project team in:
• Distinguishing actions to support the design process and the future state practice.• Pinpointing areas that require training on the upcoming change.• Engaging employees in the change process.• Spot communication needs.
What is it?
72
4. How can you help in 1SPEKS ImplementationAnalysis: Change Risk Analysis - Approach
The CRA is executed at the onset of an engagement and provides input to a variety of other change activities employed later in the project.
Change Risk Analysis Approach
Determine Assessment Approach/ Vehicles
Identify Assessment
Audience
Finalize Assessment Approach/ Vehicles
Conduct Assessment
Compile and Analyze Assessment
Results
Present Findings
Change Strategy
Risk Mitigation Plan
Leadership Strategy
StakeholderManagement strategy
Communication Strategy
It is critical to note that the interview framework and survey technique is not aimed to be one-time. Checkpoints should be established as monitoring mechanisms throughout the lifecycle of the project
to mitigate risk.
73
4. How can you help in 1SPEKS Implementation Analysis: Change Risk Analysis – Tool to record readiness for change
Management consensus—need for change
Management consensus—future vision
Stakeholder commitment
Existing change initiatives
High Low
High
High Low
Organisation’s understanding of the need for change Extensive Limited
Low
None Many
Cultural transformation required Low Extensive
Assessment ScaleMin Max
Resources allocated Extensive Limited
Employee retention risk Low High
Readiness for Change
This high-level snapshot conveys the readiness to accept the Change associated with the integration project
74
BREAK
75
4. How can you help in 1SPEKS ImplementationAnalysis: Change Risk Analysis – Tool to record complexity of change
Building on the readiness for Change, the Complexity highlights the magnitude of the Transformation required based on an assessment of the current state Gap
Number of stakeholders involved
Impact on company’s core competencies
Number of people affected by the change
Potential for Workforce Reduction
Few Many
Low
Few Many
Required Change in Skills/Behaviors Limited Extensive
High
Limited Extensive
Simultaneous or Competing Changes Extended Compressed
Assessment ScaleMin Max
Timeframe Limited Extensive
Frequency of Change Initiatives Limited Extensive
Complexity of Change
76
4. How can you help in 1SPEKS ImplementationAnalysis: Change Risk Analysis – Tool for recording change issues and impact
Area of Focus Rating Rationale Potential Impact
History of ChangeResults from observation & interviews
Impact from the observation & interviews
Articulate Business Case & Vision for Change
Design Change Strategy
Mobilize & Align Leaders
Engage & Communicate with Stakeholders
Align Organisation& Culture
Enable WorkforceCapabilities
77
4. How can you help in 1SPEKS ImplementationAnalysis: Change Risk Analysis – Tool for recording CRA overall summary results
2.51 ->
High Risk
2.01-2.50
Med Risk
<- 2.00
Low Risk
Change Focus Area Score
History of Change 1.92
Articulate Business Case & Vision for Change 2.46
Design Change Strategy 2.59
Mobilize & Align Leaders 2.13
Engage & Communicate with Stakeholders 1.86
Align Organisation & Culture 2.07
Enable WorkforceCapabilities 2.71
Key Observations
Results from observation & interviews
78
4. How can you help in 1SPEKS ImplementationAnalysis: Change Impact
Why is it important?
Change impact is the effect a change will have on departments and stakeholders (people) as a result of
new and different processes, technology, policies, roles and responsibilities, decisions or information.
Proactively plan for the change by determining the degree of impact, the perception and associated risks.
Identify and highlight the changes that will effect how people perform their jobs.
Understand which groups may be experiencing the greatest change and plan accordingly.
Help guide change, organisational design, communication and training efforts.
Provide audience specific details for communications regarding “what’s changing” and “what’s expected of me.”
Document specifically how roles are changing.
What is it?
79
4. How can you help in 1SPEKS ImplementationAnalysis: Change Impact – Approach
Gather high level impact information to identify
■ Areas with high impact
■ Possibility for high resistance
■ Potential org design requirements
Attend detailed design sessions to assess impact at a job/role level to identify:
■ Highly impacted roles
■ Training needs
■ Highest areas of resistance and risk
Continue refining specific changes and impacts by role and organisation.Document start, stop, continue by role.
Specific Communication Messages
Analyze/ Blueprint Detailed Design Build/Test
Training needs
Organisational Design Requirements
Areas of resistance
New/different skills, roles, resources required
Stakeholders to engage/ get input from
Required leadership actions
Start, Stop, Continue documentation
Changing roles and responsibilities
Change and Communication Strategy and Plan
Organisational Design
Training Strategy and Plan
80
4. How can you help in 1SPEKS ImplementationAnalysis: Change Impact – Tool on change impact rating scale
MAGNITUDE / TYPES OF IMPACT KEY DESCRIPTION 0F lMPACT (“PERCEPTION”)
• Significant change compared to as-is• Majority of stakeholders are impacted• Very visible to internal customers• At least somewhat visible externally (customers or
suppliers)
• Change that would not be favourably received• Resistance expected from large portion of those
impacted• Increases work effort• Internal customers consider impact negative/at least
neutral
• Impactful change but limited to few departments• Somewhat visible to internal customer• Limited external impact (customers or suppliers)
• Those impacted would not view this negatively orpositively
• Not a significant area of change• Small number of impacted people• No impact to external stakeholders or internal customers
• Change welcomed by majority of impacted• Potentially reduces work effort, provides better
information or positively impacts internal customers• Change not viewed as a threat, but as way to simplify
work or improve the work product
• Not applicable – no impact N/A • Not applicable – no perception of impact
81
4. How can you help in 1SPEKS ImplementationAnalysis: Change Impact – Tool for recording change impact
Impact by FunctionMitigating Impact in a
Sub-Function/DepartmentImpact by Sub-Function/
Department
Change Impact Description Impact Type Process
Workstream FunctionMagnitude (#
of people impacted)
Degree of Change
Stakeholders Impacted
82
4. How can you help in 1SPEKS ImplementationAnalysis: Change Strategy
Why is it important?
The Change Strategy is an actionable roadmap that defines the specific tactics and levers that will be used to help transition the organisation in a tailored, integrated fashion and achieve the intended business benefits.
Documents the project specific approach to proactively managing the changes and transitioning leaders and staff effectively
Defines the guidelines and structure to proactively address known challenges while continuing to identify new challenges so they may be quickly addressed
Identifies the areas and components of change that need the most attention and effort in order to manage resources most effectively
Helps create leadership understanding and alignment for how the change and people impact can be managed proactively
Help organisations to demystify Change Management and decompose a conceptual methodology into distinct, measurable components as underscored by executable tools
What is it?
83
4. How can you help in 1SPEKS ImplementationAnalysis: Change Strategy – Strategy Components
Strategy Component DescriptionBusiness Case/ Case for
ChangeDefined target benefits and ROI.
Change Metrics & ScorecardDefined measures of change success, adoption and transformation including monitoring effectiveness.
Stakeholder Analysis & Management
Approach for defining, assessing and managing stakeholders and stakeholder groups.
Change Impacts Process for identifying and tracking change impacts throughout the project.
Leadership AlignmentApproach for keeping leadership involved and aligned while continuing to identify leaderships needs.
Risk and Readiness Assessment
Method and approach for identifying readiness of the organisation at critical milestone points and continues identification of change risks.
Workforce Transition Approach to transitioning the workforce to the changing jobs and new roles.
Organisational DesignFuture state organisational design that aligns roles, activities, KPIs, structure, and governance for the new organisation.
Communication Strategy Approach for communicating with stakeholders including key messages and channels.
Knowledge Transfer/ Capability Development
Definition of the needs and approach to knowledge transfer and capability development.
Training StrategyScope of training and approach for further defining specific needs, curriculum and developing materials
84
4. How can you help in 1SPEKS ImplementationAnalysis: Change Strategy – Approach
Change readiness
Organisation design
Defines how the organisationmust work and align to new
process, systems and policies including decisions, structure, roles and responsibilities and
performance measures
Communication
Defines and delivers the right messaging and information to the right groups at the right
time and in the right way
Training
Determines the necessary knowledge and capabilities to
enable the new way of working and defines the best way to develop those skills
through training
Change ImpactsStakeholder Analysis &
Management
Organisationdesign
Leadership Alignment
Change Metrics & Scorecard
Business Case/Case for
change
Workforce Transition
Purpose: To assess the readiness for change and develop strategy to realise the change.
Refer also to Slides 52 to 53 for example of 1SPEKS change strategy
Risk & Readiness Assessment
Communication Strategy
Knowledge Transfer/Capability
Development
Training Strategy
BCM Methodology –Engagement & Tools
- Stakeholder Management- Change Leadership- Involvement Strategies (Communication)
86
Stakeholder Management
Change Leadership
Involvement Strategies
Objective:To mobilize the Change strategy, it is key to bring it to life through active stakeholder management. The goal here is to cascade awareness and preparation for Change throughout the organisation.
Tools: Stakeholder Management Framework (based
on the learning curve analysis derived)
Objective:To develop an effective involvement strategy and plan across all stakeholder groups and to create momentum behind the change.
Tools: Communications Strategy and Plan
Objective:To assist leadership to be effective leaders within the context of driving Transformational change.
Tools:
Change Leadership Behaviors Diagnostic
Generating Leadership Alignment Events
Leading Change Workshop
4. How can you help in 1SPEKS ImplementationEngagement: Stakeholder Management
Engagement is about proactively addressing and mitigating Change resistance. This phase is focused on engaging stakeholders through a structured activities and driving awareness.
87
4. How can you help in 1SPEKS ImplementationEngagement: Stakeholder Management – Recap on the learning curve
Leading and managing change is about understanding where different individuals and groups should be along the curve and undertaking the actions to enable success.
CO
MM
ITM
EN
T
Unaware Aware Understand
Acceptance
Engagement
Advocacy & Ownership
•I am aware of it
TIME & CHANGE MANAGEMENT SUPPORT
•I understand it & can explain it•I am unaware
•I accept it (but don’t necessarily want it)•I see the benefits
•I am open to it•I see how it benefits me•I am involved
•I support it•I believe in it•I recommend it
Education & Alignment
Engagement & Empowerment
Sustainability & Resonance
88
Why is it important?
The Project Impact Assessment is a tool for identifying, categorising and analysing the impacts that a project will have on an organization.
The Project Impact Assessment can be used to:
Investigate the breadth and depth of the changes that a project will have on an organization
Identify the areas within the organization where change interventions may be required
List the types of change interventions that might be required
Support the development of a change management strategy and plan
Demonstrate the scale of the change to the project sponsor and relevant business stakeholders
What is it?
4. How can you help in 1SPEKS ImplementationEngagement: Change Leadership – Change Component for impact assessment
89
4. How can you help in 1SPEKS ImplementationEngagement: Change Leadership – Change Component for impact assessment
Change Component Description
Structure Changes in reporting relationships and levels of controls.
Process Changes to processes associated with current roles and responsibilities
Systems Changes to current systems being used by impacted roles
Roles & Responsibilities
Changes in role and responsibility for performing specific activities
Accountability & Decision Making
Changes in who is accountable for the results of activities and who is involved and approves decisions
Performance Measures Changes in the key indicators of success for individuals, groups and overall business
Skills & Competencies Changes to skills and competencies required to support new processes & leverage new technology
Behaviors Changes in behavior require to support new processes & carry out new roles & responsibilities
Mindset Changes in the employee mindset required to perform the new process & adopt new role & responsibilities
Information Access to and management of information for managing the business
90
4. How can you help in 1SPEKS ImplementationEngagement: Change Leadership – Tool for recording summary of change impact
Structure Changes in reporting relationships, levels and spans ofcontrol.
Process Changes to processes associated with current role andresponsibilities.
Systems Changes to current systems being used by impactedroles.
Roles &Responsibilities
Changes in role and responsibility for performing specificactivities.
Accountability &Decision Making
Changes in who is accountable for results of specificactivities and the processes defining who is involved andapproves decisions.
PerformanceMeasures
Changes in key indicators of success for individualsgroups and overall business.
Skills &Competencies
Changes to skills and competencies required to supportnew processes & leverage new technology.
Behaviours Changes to behaviour required to support new processes& carry out new roles & responsibilities
Mindset Changes in the employee mindset required to performnew processes & adopt new roles & responsibilities
Information Access to and management information for managing thebusiness
Minimal Changes Expected
Some Changes Expected
Major Changes Expected
Not Applicable
Indicator:
91
4. How can you help in 1SPEKS ImplementationEngagement: Change Leadership – Recap on Change Impact Approach
Gather high level impact information to identify
■ Areas with high impact
■ Possibility for high resistance
■ Potential org design requirements
Attend detailed design sessions to assess impact at a job/role level to identify:
■ Highly impacted roles
■ Training needs
■ Highest areas of resistance and risk
Continue refining specific changes and impacts by role and organisation.Document start, stop, continue by role.
Analyze Detailed Design Build/Test
Training needs Organisational Design Requirements Changing roles and responsibilities
Organisational Design
Training Strategy and Plan
92
Why is it important?
Communication aligns project communications with the organisations overall strategic goals and objectives.
Communication can also serves as a useful discussion framework to arrive at a set of commonly understood
key messages regarding the project.
Document the objectives and effectiveness measures of the project communications
Provide a structured identification and analysis of the project’s audiences with which to communicate
Establish the Communication Plan format and management process
Define the roles, responsibilities and processes for review and approval of project communication
Provide a structured identification and analysis of audiences with which to communicate
Provide a recommendation of which channels to leverage for the Project communications, and new ones to develop if necessary
Facilitates the identification of stakeholder concerns early, enabling those concerns to be addressed before they impede on the project
What is it?
4. How can you help in 1SPEKS ImplementationEngagement: Involvement Strategies - Communication
94
4. How can you help in 1SPEKS ImplementationEngagement: Involvement Strategies – Communication Approach
Analysis
Audience AnalysisSegments stakeholders for
communications
Channel AnalysisIdentifies effective channels by
communication need/type
Organisational Impact AnalysisIdentifies the extent to which each stakeholder group will be
affected by the changes
Communication Strategy Development
Aligns the communication strategy with program goals Distills key messages and
recommends the key channels to use & audiences to target Defines how to measure
performance against the strategy Establishes the review and
approval process, roles and responsibilities
Communications Plan Development
Contains the tactics to execute the strategy, including an inventory of
all communications. This is a living document maintained separately
from the strategy.
Execution & MeasurementExecuting the communication plan
and soliciting feedback from audiences to gauge effectiveness
Stakeholder AnalysisIdentifies affected stakeholder
groups, disposition and influence
95
4. How can you help in 1SPEKS ImplementationEngagement: Involvement Strategies – Tool guide on Communication Plan
Communication Plan
Event Message Objective
Target Delivery
Date
Actual Delivery
DateStatus Vehicle Content
DevelopmentReviewer/Approver Sender Feedback
Mechanism Results Comments
The communication plan documents the tactics for executing the communication strategy. The template serves as a tool to manage communication activities and provides by enabling documentation of critical components that drive communication effectiveness.
Status is monitored and tracked
Defining the objective of the message will help guide timing,
vehicle and the deliver
Results should be captured
Responsibility for content development
must be defined
2. Identify The Audience
3. Identify Message Objective
4. Confirm Communication Vehicles
1. Determine the Communication Need
Developing Communication Plan Items
BCM Methodology –Delivery & Tools
- Realizing Change
97
Objective:To develop a future state organisation and operating model at both the macro and micro levels that aligns the workforce to adopt and execute the business model effectively.
Tools:•Organisational Blueprint
Objective:To develop a measurable set of tools to drive sustainable organisational adoption and potential benefits realization
Tools:•Management Effectiveness Monitoring Dashboard
Objective:To create a thorough workforce transition strategy which takes into account job role impact, training as well as navigating the knowledge, skill and ability gaps
Tools:•HR Frameworks Assessment•Competency Frameworks Assessment•Job Impact Analysis•Training Needs Analysis•Redundancy and Transition Cost Model•Workforce Transition Countdown Roadmap
Delivery is about moving to the “implementation” mode of the Change journey by preparing affected stakeholders for the new people, process and technology impacts of the Change.
Benefit Realization & Sustainable
Performance
People Transition
& WorkforceEffectiveness
OrganisationalIntegration
4. How can you help in 1SPEKS ImplementationDelivery: Realising Change
98
4. How can you help in 1SPEKS ImplementationDelivery: Realising Change
DEPLOYBUILDDESIGNPLAN
Change Management
OrganisationRisk Questionnaire
Internal Comm Plan
Org Risk & ReadinessReview/High-LevelStakeholder Map
Stakeholder & Audience Analysis
Leadership Action Plans
CommunicationStrategy & Plan
Change ManagementStrategy
Training Plan/Deployment Plan
OrganisationDesign
Workforce Transition Plan
TrainingMaterialsJob Impact
Analysis/ Training Strategy
= Deliverable
Legend
Organisation Design
OrganisationalAssessment
Macro Org. Design
Micro Org.Design
JobDescriptions
Start/Stop/Continue
PerformanceMetrics
Talent Management
StrategicTalent
Requirements
TalentRisks
Talent Metrics
Governance &Infrastructure Talent
AcquisitionStrategy
Talent DevelopmentStrategy
TalentRetention Strategy
Train
Go-Live Updates and Communications
Monitor and Adjust
Transition Workforce
99
4. How can you help in 1SPEKS ImplementationDelivery: Realising Change – Measuring change management effectiveness
Feedback
■ Leadership alignment, discussions and interviews
■ Communication and training feedback
■ Degree of engagement
Metrics
■ Communication Metrics (as defined by strategy)
■ Training Metrics (as defined by strategy)
■ Level of leadership engagement and alignment
■ Readiness survey results
■ Leadership action plans on track
■ Meeting attendance
■ Transition
Long Term Results
■ High adoption rates
■ Adoption timeliness
■ Achievement of business case
■ End User confidence and usage of sophisticated functionality, or advanced reporting
■ Faster ROI
Change Management Effectiveness Measures
Activity
■ Tracking and assessment of communication and training measurements and metrics
■ Readiness assessment (surveys, focus groups and interviews)
■ Ongoing identification of change challenges and risks to implement mitigation tactics
■ Stakeholder engagement and involvement
■ Execution of leadership action plans
Change Management Objectives
Measuring change and adoption effectiveness throughout will allow the team and leadership to monitor the transition and make mid-course corrections to address challenges related to adoption and effectiveness.
100
4. How can you help in 1SPEKS ImplementationDelivery: Realising Change – Effectiveness measurement
Each phase will include different metrics and measures that will be reported on a monthly scorecard that includes both quantitative and qualitative insights.
Detailed Design Build/Test Deploy
■ Stakeholder Feedback
■ Meeting Attendance
■ Communication Activities
■ Leadership Action Plans
■ Survey results
■ Communication Activities
■ Stakeholder Feedback
■ Meeting Attendance
■ Leadership Action Plans
■ Readiness results
■ Survey Results
■ Training attendance/effectiveness
■ Adoption rates
■ Error rates
■ Achievement of KPIs/Business benefits
■ Stakeholder Feedback
■ Meeting Attendance
■ Leadership Action Plans
Monthly Scorecard Reporting with Qualitative and Quantitative Measures
101
4. How can you help in 1SPEKS ImplementationDelivery: Realising Change – Tool for Scorecard Effectiveness Measurement
• Discuss leadership action plans in upcoming operating and steering committee meetings
• Increase and update materials on website
• Increase communications regarding need for training and send email to leaders of staff who has not registered
Metrics• 100 communications deployed to 2000
employees• 82% attendance at PentaSAP Operating
Committee and Steering Committee meetings• 500 website hits
Additional insights• Increased questions regarding where to get further
information• Significant positive feedback from suppliers
regarding the upcoming PO changes
Communication & Engagement Change Readiness & Workforce Transition
Metrics• 65% of Leadership Action Plans on Track• 80% participation of change agent network
Additional insights• Decreased signs of resistance regarding approval
process changes
Training Recommended Actions
0%20%40%60%80%
100%
Metrics• 80% of employees have registered for their
required training courses• 82% average course evaluation rating
Additional insights• Approver training has the lowest feedback scores
Scorecard
Applying BCM and continue to build capabilities in 1SPEKS
103
5. Applying BCM and continue to build capabilities for 1SPEKS BCM Community of Practice
Create a community where you can continue to build BCM capabilities, share your knowledge and work together in transforming from cash, SPEKS to accrual accounting, 1SPEKS.
State: Perlis Name: Pn. Rohani
State: KedahName: Pn. Nazhatun
State: PerakName: Pn. Fuziah
State: MelakaName: Puan Norifah
State: N. SembilanName: En. Mohd
Azraai
State: Selangor Name: En. Mohd
Redzuan
State: PahangName: Pn. Nor
Akillah
State: TerengganuName: Tuan Haji
Mohd. Shukri
State: P. PinangName: Pn. Kalthom
State: KelantanName: En. Roslan
States
State: JohorName: En. Zulkifly
104
5. Applying BCM and continue to build capabilities for 1SPEKS Snapsots of useful resources/manuals
Pekeliling Perbendaharaan
Polisi Perakaunan Akruan
Malaysian Public Sector Accounting Standards (MPSAS)
105
5. Applying BCM and continue to build capabilities for 1SPEKS Wrap up & close ending exercise
How can you begin applying learnings to current SPEKS transition to 1SPEKS
process?
What has been most valuable about this training?
What other trainings or support would you think would be helpful to value add the
1SPEKS implementation?
Where do you need to continue to develop and progress based on your current
capabilities in supporting the 1SPEKS accrual implementation?
That’s a wrap, but before you go…..
Course Topics Part 2 –Charts of Account (COA)
Pengenalan COA 1SPEKS
108
1. Pengenalan COA 1SPEKSPerubahan Jenis Akaun di dalam Perakaunan Asas Akruan
Hasil
Ekuiti
Belanja
Perakaunan Asas Akruan
Moving forward
Aset
Liabiliti
Ekuiti
Belanja
Hasil
Perakaunan AsasTunai
1
2
3
1
2
3
4
5
109
1. Pengenalan COA 1SPEKSDefinisi bagi setiap Jenis Akaun di COA cajline - Recap
•Liabiliti ialah obligasi / tanggungan Kerajaan Negeri yang timbul daripadaperistiwa yang berlaku dan dijangka terdapatnya aliran keluar dari sumberkewangan.
Liabiliti
•Ekuiti ialah mengakaunkan terimaan dari peruntukan Kerajaan dan bayaran bagimaksud tertentu mengikut Seksyen 10, Akta Prosedur Kewangan 1957.Ekuiti
•Belanja ialah kos yang berlaku sebahagian daripada aktiviti operasi yangdijalankan bagi tempoh perakaunan yang telah ditetapkan.Belanja
•Aset ialah sumber yang dikawal oleh Kerajaan Negeri hasil daripada peristiwalampau dan dijangka akan mendapat manfaat ekonomi atau potensiperkhidmatan di masa hadapan.
Aset
•Hasil adalah peningkatan faedah ekonomi dalam bentuk aliran masuk sama adapeningkatan aset atau pengurangan liabiliti bagi tempoh perakaunan yang telahditetapkan.
Hasil
110
Liabiliti :
1. Akaun Belum
Bayar ie
Pemiutang
2. Hasil Cukai
Terdahulu
3. Pinjaman
4. Deposit
5. Akaun Amanah
Awam
6. ....................
L E B A HEkuiti :
1. Rizab
2. Lebihan
/Kurangan
Amanah
Kerajaan
3. Lebihan
/Kurangan Dana
Am
4. ……………..
Belanja :
1. Emolumen
2. Bayaran sewaan
3. Pembelian aset
bernilai rendah
4. Perbelanjaan
Perjalanan dan
Sara Diri
5. Belanja susut
nilai
6. …………….
Aset :
1. Akaun Belum
Terima ie
Penghutang
2. Hasil Cukai yang
akan diperolehi
3. Pembelian
Hartanah,Loji
dan Peralatan
4. ……………..
Hasil :
1. Hasil Sewaan
2. Hasil Cukai
3. Hasil
Perkhidmatan
4. Jualan Barangan
5. Pelbagai
Terimaan
6. Faedah atas
pelaburan
7. …………….
1. Pengenalan COA 1SPEKSGambaran Keseluruhan Jenis Akaun di COA cajline
111
1. Pengenalan COA 1SPEKSCara Perakaunan Jenis Akaun mengikut Perakaunan Tunai vs Perakaunan Akruan - Recap
PerakaunanTunai Perakaunan Akruan
Diiktiraf dan direkodkan apabila wang tunaiditerima
Diiktiraf dan direkodkan apabila ia berlaku(when earned) e.g invois dikeluarkan
Diiktiraf dan direkodkan apabila pembayarandibuat
Diiktiraf dan direkodkan apabila ia berlaku
(when incurred) e.g invois diterima
Tidak dipermodalkan dalam penyatakewangan. Ia diiktiraf dan direkodkan sebagaiperbelanjaan apabila dibayar.
Diiktiraf dan direkodkan sebagai aset dandipermodalkan berdasarkan hayat kegunaannya
Tidak dilaporkan dalam penyata kewangan.Diiktiraf dan direkodkan sebagai perbelanjaanapabila dibayar.
Diiktiraf dan direkodkan pada tempoh iaditanggung sehingga obligasi selesai/tamat.
HASIL
BELANJA
ASET
LIABILITI
112
Terdiri daripada 8 Aksara
Jenis Akaun• 1 aksara• (alpha)
Kelas Akaun• 2 aksara• (nombor)
Sub Kelas• 1 aksara• (nombor)
Siri• 1 aksara• (nombor)
Sub Siri• 3 aksara• (nombor)
B 01 1 1 101
H 01 6 1 101
Contoh 2 : Cukai Tanah Semasa/ Berulang
Contoh 1 : Gaji Biasa Kakitangan Awam
1. Pengenalan COA 1SPEKSGambaran Keseluruhan COA cajline di 1SPEKS
113
1SPEKS
Kod Dana Am Kod Dana Amanah21
Kod dana am adalah KEPERLUANBARU di dalam medan baris cajline1SPEKS.
Mengenalpasti sumber dana bagiurusniaga akaun Hasil, Pinjaman danDeposit.
Membolehkan semakan ke atas bakiakaun Hasil, Pinjaman dan Depositdilakukan.
KeteranganJenisAkaun
KodDana
Bank Aset G000
Hasil Hasil G001
Pinjaman Liabiliti G002
Deposit Liabiliti G003
KeteranganJenisAkaun
Kod Dana
Awam (9) Liabiliti LXXX
Kerajaan (10) Ekuiti EXXX
3 digit terakhirbagisetiapakaunamanah
Kod dana amanah adalah KEPERLUANBARU di dalam medan baris cajline1SPEKS.
Mengenalpasti sumber dana bagiurusniaga akaun Amanah Awam (Seksyen9) dan Amanah Kerajaan (Seksyen 10)
Membolehkan semakan ke atas baki akaunamanah
1. Pengenalan COA 1SPEKSPengenalan Jenis Kod Dana
114
Kod Dana• Berfungsi untuk menentukan sumber
dana bagi sesuatu urusniaga yang
direkodkan di dalam sistem 1SPEKS.
• Kod dana yang dipilih adalah berdasarkan
kepada urusniaga menggunakan sumber
dana am atau sumber dana amanah.
• Berfungsi sebagai kod akaun di dalam
cajline bagi sesuatu urusniaga yang
direkodkan di dalam 1SPEKS.
• Setiap urusniaga sama ada menggunakan
dana am atau dana amanah akan
menggunakan kod akaun berdasarkan
kepada jenis akaun :
COA
LE
BAH
Liabiliti
Ekuiti
Belanja
Aset
Hasil
KeteranganJenisDana
KodDana
Bank Am G000
Hasil Am G001
Pinjaman Am G002
Deposit Am G003
Awam (9) Amanah LXXX
Kerajaan (10) Amanah EXXX
VS
1. Pengenalan COA 1SPEKSPerbezaan Kod Dana dengan COA cajline
115
1. Pengenalan COA 1SPEKSBagaimana untuk merekodkan COA 1SPEKS?
1SPEKS Mengenalpasti sumbervot/dana yang digunakan bagitransaksi tersebut sama ada votatau dana (terdiri daripada DanaAm & Dana Amanah)
2
Mengenalpasti kod akaun(COA) iaitu cajline yangdigunakan bagi transaksitersebut sama ada:
1
LE
BAH
LXXXXXXX
EXXXXXXX
BXXXXXXX
AXXXXXXX
HXXXXXXX
KeteranganJenisDana
Vot/ Dana
Bank Am G000
Hasil Am G001
Pinjaman Am G002
Deposit Am G003
Awam (9) Amanah LXXX
Kerajaan (10) Amanah EXXX
116
BREAK
Illustrasi PenggunaanCOA 1SPEKS
118
Jenis Akaun
Kelas Akaun Sub Kelas Akaun
Siri
B 01 – Emolumen02 – Perkhidmatan & Bekalan03 – AsetTidak Dipermodalkan04 – Pemberian dan KenaanBayaranTetap05 – Perbelanjaan-perbelanjaanLain06 – Kos Barang Digunakan07 – Inventori Untuk Dijual08 – Diskaun[31 – 37] – Susut Nilai Hartanah,Lojidan Peralatan[41 – 59] – Penjejasan NilaiHartanah, Loji dan Peralatan61 – Pelunasan Nilai AsetTak Ketara71 - Pindahan
X XXXX
Sub Siri
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaStruktur COA 1SPEKS
119
1Merekodkan pembayaran sewaan bangunan pejabat setiap bulan
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut di dalam Modul Akaun BelumBayar:• Maklumat Daftar Bil
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
120
1Merekodkan pembayaran sewaan bangunan pejabat setiap bulan
LANGKAH 2
Daftarkan butiran di dalamruangan seperti berikut :• Maklumat Penerima
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
121
1Merekodkan pembayaran sewaan bangunan pejabat setiap bulan
Daftarkan butiranVot/Dana ie B03 PejabatSetiausaha Kerajaan didalam ruangan MaklumatTerperinci
LANGKAH 3
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
122
1Merekodkan pembayaran sewaan bangunan pejabat setiap bulan
Daftarkan butiran KodAkaun ie B0224202 SewaBangunan Pejabat didalam ruangan MaklumatTerperinci.
LANGKAH 4
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
123
2 Merekodkan pembelian alatan kelengkapan pejabat yang bernilai dibawah RM2,000 (Aset
bernilai rendah/ tidak dipermodalkan)
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut diModul Perolehan :• Pesanan Tempatan/
Inden Kerja
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
124
2 Merekodkan pembelian alatan kelengkapan pejabat yang bernilai dibawah RM2,000 (Aset
bernilai rendah/ tidak dipermodalkan)
LANGKAH 2
Daftarkan butiranVot/Dana ie B04Perbendaharaan Negeri didalam ruangan MaklumatTerperinci
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
125
2 Merekodkan pembelian alatan kelengkapan pejabat yang bernilai dibawah RM2,000 (Aset
bernilai rendah/ tidak dipermodalkan)
LANGKAH 3
Daftarkan butiran KodAkaun ie B0335101 AlatKelengkapan Pejabat didalam ruangan MaklumatTerperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
126
3 Merekodkan pembelian peralatan bernilai dibawah RM2,000 (Aset bernilai rendah/ tidak
dipermodalkan) mengunakan sumber dana Akaun Amanah Awam (Seksyen 9)
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut :• Pesanan Tempatan/
Inden Kerja
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
127
3 Merekodkan pembelian peralatan bernilai dibawah RM2,000 (Aset bernilai rendah/ tidak
dipermodalkan) mengunakan sumber dana Akaun Amanah Awam (Seksyen 9)
LANGKAH 2
Daftarkan butiranVot/Dana ie L101 AkaunAmanah PembangunanHutan di dalam ruanganMaklumat Terperinci
NOTA
Sumber daripada AkaunAmanah Awam (Seksyen9) akan menggunakanVot/Dana bermula daripadaLXXX
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
128
3 Merekodkan pembelian peralatan bernilai dibawah RM2,000 (Aset bernilai rendah/ tidak
dipermodalkan) mengunakan sumber dana Akaun Amanah Awam (Seksyen 9)
LANGKAH 3
Daftarkan butiran KodAkaun ie B0335802 AlatPemadam Api di dalamruangan MaklumatTerperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
129
4 Merekodkan pembelian kemudahan jalanraya dibawah RM2,000 (Aset bernilai rendah/ tidak
dipermodalkan) mengunakan sumber dana Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut di Modul Perolehan :• Pesanan Tempatan /
Inden Kerja
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
130
4 Merekodkan pembelian kemudahan jalanraya dibawah RM2,000 (Aset bernilai rendah/ tidak
dipermodalkan) mengunakan sumber dana Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 2
Daftarkan butiran Vot/Danaie E401 Kumpulan WangAmanah PenyelenggaraanJalan Raya Negeri di dalamruangan MaklumatTerperinci
NOTA
Sumber daripada AkaunAmanah Kerajaan(Seksyen 10) akanmenggunakan Vot/Dana bermula daripada EXXX
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
131
4 Merekodkan pembelian kemudahan jalanraya dibawah RM2,000 (Aset bernilai rendah/ tidak
dipermodalkan) mengunakan sumber dana Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 3
Daftarkan butiran KodAkaun ie B0333101Kemudahan Jalan Rayadi dalam ruanganMaklumat Terperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - BelanjaLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
132
H 01 – Hasil Daripada Urusniaga BukanPertukaran
02 – Hasil Daripada UrusniagaPertukaran
NOTA
Urusniaga Bukan PertukaranApabila entiti menerima aset/perkhidmatan danTIDAK MEMPUNYAI NILAI SETARA seperti cukaidan bukan cukai (lesen,dendamahkamah,premium tanah/hutan dan sebagainya)
Urusniaga PertukaranApabila entiti menerima aset/perkhidmatan danMEMPUNYAI NILAI SETARA seperti jualanbarangan/perkhidmatan, sewaan dan sebagainya.
X XXXX
Jenis Akaun
Kelas Akaun Sub Kelas Akaun
Siri Sub Siri
3. Ilustrasi Penggunaan COA 1SPEKS - HasilStruktur COA 1SPEKS
133
1Merekodkan penerimaan cukai tanah
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut diModul Akaun BelumTerima :• Maklumat Bil
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
134
1Merekodkan penerimaan cukai tanah
LANGKAH 2
Daftarkan butiranVot/Dana ie G001 Hasildi dalam ruanganMaklumat Terperinci
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
135
1Merekodkan penerimaan cukai tanah
LANGKAH 3
Daftarkan butiran KodAkaun ie H0161101 CukaiTanah Semasa / Berubahdi dalam ruanganMaklumat Terperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
136
2 Merekodkan penerimaan bayaran pelajaran daripada sumber Akaun Amanah Awam
(Seksyen 9)
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut di Modul Akaun BelumTerima :• Maklumat Bil
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
137
2
LANGKAH 2
Daftarkan butiranVot/Dana ie L103 AkaunAmanah YuranPengendalianPeperiksaan di dalamruangan MaklumatTerperinci
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
Merekodkan penerimaan bayaran pelajaran daripada sumber Akaun Amanah Awam
(Seksyen 9)
138
2
LANGKAH 3
Daftarkan butiran KodAkaun ie H0272203Bayaran Sekolah didalam ruanganMaklumat Terperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
Merekodkan penerimaan bayaran pelajaran daripada sumber Akaun Amanah Awam
(Seksyen 9)
139
3Merekodkan faedah atas pinjaman daripada sumber Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 1
Daftarkan butiran di dalam ruangan sepertiberikut di Akaun BelumTerima :• Maklumat Bil
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
140
3Merekodkan faedah atas pinjaman daripada sumber Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 2
Daftarkan butiranVot/Dana ie E102Pembiayaan Komputerdi dalam ruanganMaklumat Terperinci
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
141
3Merekodkan faedah atas pinjaman daripada sumber Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 2
Daftarkan butiran KodAkaun ie H0275601Faedah atas PinjamanKomputer di dalamruangan MaklumatTerperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - HasilLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
142
LUNCH
143
01 –Tunai dan KesetaraanTunai02 – Hasil Cukai dan Pindahan BolehDiperoleh03 – Akaun BelumTerima04 – Akaun BelumTerima (AmanahKerajaan)05 – PerbelanjaanTerdahulu06 – Inventori Untuk Digunakan07 – Inventori Untuk Dijual[10 - 13] – Pelaburan Dalam EntitiYang Dikawal[14 – 29] - Hartanah, Loji danPeralatan[31 – 37] - Susut NilaiTerkumpul[41 – 59 ] - Penjejasan NilaiTerkumpul61 – Pelunasan NilaiTerkumpul Aset71 – Faedah Aset Pajakan Kewangan
PS 1.1 PS 1.1
Jenis Akaun
Kelas Akaun Sub Kelas Akaun
Siri Sub Siri
X XXXXA
3. Ilustrasi Penggunaan COA 1SPEKS -AsetStruktur COA 1SPEKS
144
1Merekodkan pembelian alatan kelengkapan pejabat yang bernilai lebih daripada RM2,000
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut di Modul Perolehan : • Pesanan Tempatan/
Inden Kerja
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
145
1
LANGKAH 2
Daftarkan butiranVot/Dana ie B04Perbendaharaan Negeridi dalam ruanganMaklumat Terperinci
Merekodkan pembelian alatan kelengkapan pejabat yang bernilai lebih daripada RM2,000
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
146
1Merekodkan pembelian alatan kelengkapan pejabat yang bernilai lebih daripada RM2,000
LANGKAH 3
Daftarkan butiran KodAkaun ie A1435201Komputer dan AlatKelengkapan di dalamruangan MaklumatTerperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
147
2 Merekodkan pembelian aset kewangan yang bernilai daripada RM2,000 dari sumber Akaun
Amanah Awan (Seksyen 9)
LANGKAH 1
Daftarkan butiranVot/Dana ie L203 AkaunAmanah ProjekPembangunanTransformasi di dalamruangan MaklumatTerperinci
NOTA Contoh Aset Kewangan• Pelaburan
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
148
2
LANGKAH 2
Daftarkan butiran KodAkaun ie A1312113Terbitan PelaburanKerajaan di dalam ruanganMaklumat Terperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
Merekodkan pembelian aset kewangan yang bernilai daripada RM2,000 dari sumber Akaun
Amanah Awan (Seksyen 9)
149
3 Merekodkan pembelian aset bukan kewangan yang bernilai lebih daripada RM2,000 dari
sumber Akaun Amanah Awan (Seksyen 9)
LANGKAH 1
Daftarkan butiran di dalamruangan seperti berikut di Modul Perolehan : • Pesanan Tempatan/
Inden Kerja
NOTA Contoh Aset Bukan Kewangan• Hartanah, Loji dan Peralatan
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
150
3
LANGKAH 2
Daftarkan butiranVot/Dana ie L168 AkaunAmanah Kompleks PekanRabu Kluang di dalamruangan MaklumatTerperinci
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
Merekodkan pembelian aset bukan kewangan yang bernilai lebih daripada RM2,000 dari
sumber Akaun Amanah Awan (Seksyen 9)
151
3
LANGKAH 3
Daftarkan butiran KodAkaun ie B0332102Bangunan Pejabat didalam ruangan MaklumatTerperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
Merekodkan pembelian aset bukan kewangan yang bernilai lebih daripada RM2,000 dari
sumber Akaun Amanah Awan (Seksyen 9)
152
4 Merekodkan pembelian kenderaan (Aset yang bernilai lebih daripada RM2,000)dari sumber
Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 1
Daftarkan butiran di dalam ruangan sepertiberikut di ModulPerolehan : • Pesanan Tempatan/
Inden Kerja
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
153
4 Merekodkan pembelian kenderaan (Aset yang bernilai lebih daripada RM2,000)dari sumber
Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 2
Daftarkan butiranVot/Dana ie E109Pendahuluan membelikenderaan jabatan didalam ruangan MaklumatTerperinci
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
154
4 Merekodkan pembelian kenderaan (Aset yang bernilai lebih daripada RM2,000)dari sumber
Akaun Amanah Kerajaan (Seksyen 10)
LANGKAH 2
Daftarkan butiran KodAkaun ie A1434101Kenderaan Penumpang didalam ruangan MaklumatTerperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - AsetLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
155
01 – Akaun Belum Bayar
02 – Hasil Cukai Dan Pindahan
Terdahulu
03 – Pendapatan Terdahulu
04 – Peruntukan
05 – Pelan Persaraan Dan Gratuiti
06 – Pinjaman
[07 - 08] – Liabiliti Pajakan Kewangan
Dalam Negeri /Luar Negeri
[09 - 10] – Perjanjian Konsesi Dalam
Negeri/ Luar Negeri
11 – Deposit
12 – Akaun Amanah
13 – Tanggungan-tanggungan Lain
Sub SiriSub Siri
Jenis Akaun
Kelas Akaun Sub Kelas Akaun
Siri Sub Siri
PS 1.1 PS 1.1X XXXXL
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiStruktur COA 1SPEKS
156
1Merekodkan penerimaan deposit (Deposit Kerja Kementerian Kerja Raya)
LANGKAH 1
Daftarkan maklumat kedalam Maklumat DaftarBil di modul AkaunBelum Terima
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
157
1Merekodkan penerimaan deposit (Deposit Kerja Kementerian Kerja Raya)
LANGKAH 2
Daftarkan butiranVot/Dana ie G003Deposit di dalamruangan MaklumatTerperinci
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
158
1Merekodkan penerimaan deposit (Deposit Kerja Kementerian Kerja Raya)
LANGKAH 2
Daftarkan butiran KodAkaun ie L1112110Deposit KerjaKementerian Kerja Rayadi dalam ruanganMaklumat Terperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
159
2Merekodkan penerimaan pinjaman (pinjaman perumahan awam kos rendah)
LANGKAH 1
Daftarkan maklumat kedalam Maklumat DaftarBil
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
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2Merekodkan penerimaan pinjaman (pinjaman perumahan awam kos rendah)
LANGKAH 2
Daftarkan butiranVot/Dana ie G002Pinjaman di dalamruangan MaklumatTerperinci
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
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2Merekodkan penerimaan pinjaman (pinjaman perumahan awam kos rendah)
LANGKAH 3
Daftarkan butiran KodAkaun ie L0641102 PAKRdi dalam ruanganMaklumat Terperinci.
3. Ilustrasi Penggunaan COA 1SPEKS - LiabilitiLangkah- langkah mengisi COA cajline di dalam sistem 1SPEKS
Illustrasi Impak keatasLaporan Kewangan
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Daftar menggunakan KodAkaun BXXXXXXX
Daftar menggunakan KodAkaun AXXXXXXX
4. Ilustrasi Impak keatas Laporan KewanganKesilapan 1 : Pembelian aset didaftarkan sebagai Perbelanjaan
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Daftar menggunakan Votdana Am ie BXX
Daftar menggunakan votdana amanah ie LXXX
4. Ilustrasi Impak keatas Laporan KewanganKesilapan 2 : Perbelanjaan Akaun Amanah Awam mengunakan vot biasa
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Daftar menggunakan votdana amanah ie EXXX
Daftar menggunakan Votdana Am ie BXX
4. Ilustrasi Impak keatas Laporan KewanganKesilapan 3 : Perbelanjaan Akaun Amanah Kerajaan mengunakan vot biasa
Polisi PerakaunanAkruan
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Polisi Perakaunan Akruan (Interpretation of Accounting Policy_Revised March 2016) telah dikeluarkan sebagaipanduan permodalan sesuatu aset selari dengan piawaian MPSAS yang berkenaan
Barangan/bekalan yangdigunakan untuk :• Proses pengeluaran /
penggunaan sendiri• Dipegang untuk jualan /
pengedaran
Sesuatu aset menjadi AsetWarisan disebabkan budaya,alam sekitar ataukepentingan sejarah dandiaktakan dibawah “NationalHeritage Act 2005”
Sesetengah aset hidupdigunakan oleh kerajaan
dalam menjalankan operasiharian i.e anjing polis
narkotik
INVENTORIASET
WARISAN
ASETHIDUP SEBAGAI
PERALATANPERALATAN
Aset yang dipegang untukkegunaan dalam :• Pengeluaran/pembekalan• Disewakan• Tujuan pentadbiran
5. Polisi Perakaunan AkruanSenarai Polisi Perakaunan Akruan yang digunaoakai di dalam sistem 1SPEKS
Bernilai RM2,000 dankeatas bagi setiap
item
Bernilai RM 1juta dankeatas (tanpa mengira
jenis dan unit) di setiapPTJ bagi 3 tahun
berturut-turut
Dinilaikan pada NilaiKos.
Sekiranya nilai kos tiada, dinilai pada Nilai
Norminal RM1
Hanya anjing dankuda yang digunakan
didalam operasikerajaan akan dianggap
sebagai peralatan
Sesi Perbincangan & Soal Jawab
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6. Sesi Perbincangan & Soal JawabSoalan Lazim mengenai COA 1SPEKS
Apakah jenis akaun bagi pembelian aset yangbernilai lebih daripada RM2,000 tetapi untuktujuan derma atau agihan kepada orang awam?
Aset tersebut akan direkodkan sebagai B04 –Pemberian dan Kenaan BayaranTetap
Apakah jenis akaun bagi pembelian aset yangbernilai lebih daripada RM2,000 tetapi akandiagihkan kepada daerah-daerah?
Aset tersebut akan direkodkan sebagai A14 –Hartanah, Loji dan Peralatan
Bagaimanakah untuk merekodkan transaksi bagipemberian geran?
Pemberian geran tersebut akan direkodkansebagai B04 – Pemberian dan Kenaan BayaranTetap
Bagaimanakah untuk mengiktiraf sesuatu itemtersebut sebagai aset?
Berdasarkan polisi, item tersebut hendaklahbernilai lebih daripada RM2,000 bagi setiapitem
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6. Sesi Perbincangan & Soal JawabSoalan Lazim mengenai COA 1SPEKS
Adakah harga pembelian aset yang bernilai lebihdaripada RM2,000 termasuk dengan GST?
Pembelian aset yang bernilai lebih daripadaRM2,000 hendaklah kos akhir dimanatermasuk GST
Bagaimanakah sesuatu item itu boleh dianggapsebagai aset kerajaan negeri?
Item tersebut hendaklah memenuhi ciri –ciri :• Pemilikan• Kawalan keatas aset• Risiko dan Ganjaran
Sekiranya aset tersebut bernilai lebih daripadaRM2,000 tetapi tidak memenuhi ciri-ciri aset,adakah ia akan direkodkan sebagai aset A14?
Aset tersebut tidak boleh direkodkan sebagaiaset kerajaan negeri (A14) dan akan direkodkansebagai belanja B03 - Aset tidak bolehdipermodalkan
Bagaimana untuk merekodkan terimaan bagitransaksi terlebih bayar pada tahun yang sama?
Terimaan tersebut akan dimasuk balik kedalam vot pada tahun tersebut.
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6. Sesi Perbincangan & Soal JawabSoalan Lazim mengenai COA 1SPEKS
Terimaan tersebut akan direkodkan sebagaiHasil – H0192999 Hasil-hasil bukan cukaiyang lain.
Bagaimanakah untuk membezakan kosmembaikpulih dengan naik taraf dan apakah kodakaun yang digunakan?
Belanja adalah transaksi dimana terdapatpengurangan wang tunai seperti bayaran sewaanbulanan manakala liabiliti adalah tanggungan untukjangka masa panjang seperti deposit.
Bagaimana untuk membezakan belanja denganliabiliti dan contohnya?
Kos membaikpulih :Kos selenggaraan yang dikeluarkan untukmembaiki kerosakan aset ie bumbung bocor. KodAkaun yang digunakan ialah B02 – Perkhidmatandan Bekalan.
Kos NaikTaraf :Kos selenggaraan yang dikeluarkan untukmenaiktaraf status aset yang memberipeningkataan daripada penggunaan/kapasiti iememperbesar bilik training.Kod Akaun yang akan digunakan ialah A14 –Hartanah, Loji dan Peralatan
Bagaimana untuk merekodkan terimaan bagitransaksi terlebih bayar bagi yang melangkautahun?
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6. Sesi Perbincangan & Soal JawabSoalan Lain
Thank You