1speks project communication & management and coa training

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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.


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.


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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.


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.


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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

?

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


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Malaysia’s Move Towards Accrual AccountingDisadvantages of Cash Accounting for Federal Government and States


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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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


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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


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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


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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


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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

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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

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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?

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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?


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


Low Medium High

Low

Med

ium

Hig

h


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


Low Medium High

Low

Med

ium

Hig

h


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)


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


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


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


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


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




■ Readiness results

■ Survey Results

■ Training attendance/effectiveness

■ Adoption rates

■ Error rates

■ Achievement of KPIs/Business benefits




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


LANGKAH 2

Daftarkan butiran di dalamruangan seperti berikut :• Maklumat Penerima


121


Daftarkan butiranVot/Dana ie B03 PejabatSetiausaha Kerajaan didalam ruangan MaklumatTerperinci

LANGKAH 3


122


Daftarkan butiran KodAkaun ie B0224202 SewaBangunan Pejabat didalam ruangan MaklumatTerperinci.

LANGKAH 4


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


124



LANGKAH 2

Daftarkan butiranVot/Dana ie B04Perbendaharaan Negeri didalam ruangan MaklumatTerperinci


125



LANGKAH 3

Daftarkan butiran KodAkaun ie B0335101 AlatKelengkapan Pejabat didalam ruangan MaklumatTerperinci.


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


127



LANGKAH 2

Daftarkan butiranVot/Dana ie L101 AkaunAmanah PembangunanHutan di dalam ruanganMaklumat Terperinci

NOTA

Sumber daripada AkaunAmanah Awam (Seksyen9) akan menggunakanVot/Dana bermula daripadaLXXX


128



LANGKAH 3

Daftarkan butiran KodAkaun ie B0335802 AlatPemadam Api di dalamruangan MaklumatTerperinci.


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


130



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


131



LANGKAH 3

Daftarkan butiran KodAkaun ie B0333101Kemudahan Jalan Rayadi dalam ruanganMaklumat Terperinci.


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


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


LANGKAH 2

Daftarkan butiranVot/Dana ie G001 Hasildi dalam ruanganMaklumat Terperinci


135


LANGKAH 3

Daftarkan butiran KodAkaun ie H0161101 CukaiTanah Semasa / Berubahdi dalam ruanganMaklumat Terperinci.


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


137

2

LANGKAH 2

Daftarkan butiranVot/Dana ie L103 AkaunAmanah YuranPengendalianPeperiksaan di dalamruangan MaklumatTerperinci


Merekodkan penerimaan bayaran pelajaran daripada sumber Akaun Amanah Awam

(Seksyen 9)

138

2

LANGKAH 3

Daftarkan butiran KodAkaun ie H0272203Bayaran Sekolah didalam ruanganMaklumat Terperinci.


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


140


LANGKAH 2

Daftarkan butiranVot/Dana ie E102Pembiayaan Komputerdi dalam ruanganMaklumat Terperinci


141


LANGKAH 2

Daftarkan butiran KodAkaun ie H0275601Faedah atas PinjamanKomputer di dalamruangan MaklumatTerperinci.


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


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


146

1Merekodkan pembelian alatan kelengkapan pejabat yang bernilai lebih daripada RM2,000

LANGKAH 3

Daftarkan butiran KodAkaun ie A1435201Komputer dan AlatKelengkapan di dalamruangan MaklumatTerperinci.


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


148

2

LANGKAH 2

Daftarkan butiran KodAkaun ie A1312113Terbitan PelaburanKerajaan di dalam ruanganMaklumat Terperinci.


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


150

3

LANGKAH 2

Daftarkan butiranVot/Dana ie L168 AkaunAmanah Kompleks PekanRabu Kluang di dalamruangan MaklumatTerperinci


Merekodkan pembelian aset bukan kewangan yang bernilai lebih daripada RM2,000 dari


151

3

LANGKAH 3

Daftarkan butiran KodAkaun ie B0332102Bangunan Pejabat didalam ruangan MaklumatTerperinci.


Merekodkan pembelian aset bukan kewangan yang bernilai lebih daripada RM2,000 dari


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


153



LANGKAH 2

Daftarkan butiranVot/Dana ie E109Pendahuluan membelikenderaan jabatan didalam ruangan MaklumatTerperinci


154



LANGKAH 2

Daftarkan butiran KodAkaun ie A1434101Kenderaan Penumpang didalam ruangan MaklumatTerperinci.


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


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


LANGKAH 2

Daftarkan butiranVot/Dana ie G003Deposit di dalamruangan MaklumatTerperinci


158


LANGKAH 2

Daftarkan butiran KodAkaun ie L1112110Deposit KerjaKementerian Kerja Rayadi dalam ruanganMaklumat Terperinci.


159

2Merekodkan penerimaan pinjaman (pinjaman perumahan awam kos rendah)

LANGKAH 1

Daftarkan maklumat kedalam Maklumat DaftarBil


160


LANGKAH 2

Daftarkan butiranVot/Dana ie G002Pinjaman di dalamruangan MaklumatTerperinci


161


LANGKAH 3

Daftarkan butiran KodAkaun ie L0641102 PAKRdi dalam ruanganMaklumat Terperinci.


Illustrasi Impak keatasLaporan Kewangan

163

Daftar menggunakan KodAkaun BXXXXXXX

Daftar menggunakan KodAkaun AXXXXXXX

4. Ilustrasi Impak keatas Laporan KewanganKesilapan 1 : Pembelian aset didaftarkan sebagai Perbelanjaan

164

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

165

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

167

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

169

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

170


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.

171


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?

172

6. Sesi Perbincangan & Soal JawabSoalan Lain

Thank You