Download - JABATAN BENDAHARI NEGERI SABAH Wisma Kewangan … · SURAT PEKELILING JABATAN BENDAHARI NEGERI BIL. 9 TAHUN 2008 ... baucar bayaran pada saat-saat terakhir bagi mengelakkan teguran

______________________________________________________________________________B i l . J B N S : ( A ) N O : 4 0 0 - 1 4 / 1 / V O L . 6 / 9 2 T a r i k h : 2 2 S e p t e m b e r 2 0 08

S e t i a u s a h a K e r a j a a n N e g e r iS e m u a S e t i a u s a h a T e t a p K e m e n t e r i a n N e g e r iS e m u a K e t u a J a b a t a n N e g e r i d a n P e r s e k u t u a nM a y o r D e w a n B a n d a r R a y a K o t a K i n a b a l uP r e s i d e n M a j l i s P e r b a n d a r a n T a w a uP r e s i d e n M a j l i s P e r b a n d a r a n S a n d a k a nP e n g a r a h P e j a b a t P e r h u b u n g a n K e r a j a a n S a b a hS e m u a K e t u a K u a s a T e m p a t a n N e g e r iS e m u a K e t u a B a d a n B e r k a n u n N e g e r iS e m u a P e g a w a i D a e r a hS e m u a P e n o l o n g P e g a w a i D a e r a hS e m u a B e n d a h a r i D a e r a h

S U R A T P E K E L I L I N G J A B A T A N B E N D A H A R I N E G E R I B I L . 9 T A H U N 2 0 0 8P E N U T U P A N A K A U N K E R A J A A N N E G E R I S A B A H T A H U N 2 0 0 8

1 . T U J U A N

S u r a t p e k e l i l i n g i n i d i k e l u a r k a n b e r t u j u a n u n t u k : -

1 . 1 . M e m a k l u m k a n k e p a d a s e m u a P e g a w a i P e n g a w a l m e n g e n a i t a r i k h t e r a k h i r p e n e r i m a a n b a u c a r b a y a r a n o l e h J a b a t a n B e n d a h a r i N e g e r i d a n B e n d a h a r i D a e r a h ( B D ) u n t u k m e m p r o s e s b a y a r a n s e b e l u m p e n u t u p a n a k a u n K e r a j a a n N e g e r i S a b a h T a h u n 2 0 0 8 ;

1 . 2 . M e m a k l u m k a n k e p a d a s e m u a P e g a w a i P e n g a w a l b a h a w a a k a u n K e r a j a a n N e g e r i S a b a h T a h u n 2 0 0 8 a k a n d i t u t u p p a d a 2 7 F e b r u a r i 2 0 0 9 ;

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JABATAN BENDAHARI NEGERI SABAHWisma Kewangan

Jalan Tunku Abdul RahmanBeg Berkunci No. 205888595 Kota Kinabalu

Sabah, Malaysia

Telefon : 088-272000 Fax : 088-212655 E-Mel: [email protected]

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J B N S : ( A ) N O : 40 0 - 1 4 / 1 / V O L . 6 / 9 2 2 2 S e p t e m b e r 2 00 8

1 . 3 . M e m a k l u m k a n k e p a d a s e m u a P e g a w a i P e n g a w a l m e n g e n a i J a d u a l P e n u t u p a n A k a u n T a h u n 2 0 0 8 , l a n g k a h - l a n g k a h y a n g h a r u s d i a m b i l s e b e l u m p e n u t u p a n a k a u n d a n s e n a r a i j a d u a l p e n u t u p a n a k a u n 2 0 0 8 s e p e r t i m e n g e m u k a k a n s e m u a p e n y a t a a k a u n d a n p e n y a t a k e w a n g a n u n t u k a k h i r T a h u n 2 0 0 8 k e p a d a J a b a t a n B e n d a h a r i N e g e r i , K o t a K i n a b a l u s e b e l u m t a r i k h - t a r i k h s e p e r t i y a n g d i t e t a p k a n d a l a m s u r a t p e k e l i l i n g i n i .

2 . L A T A R B E L A K A N G

P e n e t a p a n t a r i k h p e n u t u p a n a k a u n K e r a j a a n N e g e r i S a b a h T a h u n 2 0 0 8 a d a l a h b a g i m e m e n u h i k e h e n d a k A k a u n t a n N e g a r a M a l a y s i a s e p e r t i y a n g t e r k a n d u n g d a l a m s u r a t p e k e l i l i n g A k a u n t a n N e g a r a M a l a y s i a B i l . 1 T a h u n 2 0 0 8 .

3 . T A R I K H T E R A K H I R P E N E R I M A A N B A U C A R B A Y A R A N

3 . 1 . S e m u a b a u c a r b a y a r a n u n t u k d i b a y a r o l e h B e n d a h a r i D a e r a h ( B D ) h e n d a k l a h d i k e m u k a k a n k e P e j a b a t B e n d a h a r i D a e r a h ( B D ) s e b e l u m a t a u p a d a 1 9 D i s e m b e r 2 0 0 8 ;

3 . 2 . S e l a r a s d e n g a n S u r a t P e k e l i l i n g D a t u k S e t i a u s a h a T e t a p K e m e n t e r i a n K e w a n g a n r u j u k a n K E W ( S ) 1 0 0 - 4 / 1 K l t . 3 b e r t a r i k h 3 0 O g o s 2 0 0 7 u n t u k m e n g e l a k k a n b a y a r a n l e w a t d a n m e n g u r a n g k a n j u m l a h A k a u n K e n a B a y a r d a n j u g a s e b a g a i m e m a t u h i A . P 1 0 3 , s e m u a b a u c a r b a y a r a n t e r m a s u k b a y a r a n m e l a l u i b a u c a r j u r n a l b a g i p e r b e l a n j a a n p e r b e k a l a n a t a u k e r j a h e n d a k l a h d i k e m u k a k a n k e p a d a J a b a t a n B e n d a h a r i N e g e r i a t a u J M S d i m a n a b e r k a i t a n u n t u k p r o s e s a n b a y a r a n p a d a t a r i k h - t a r i k h s e p e r t i b e r i k u t :

P e r b e l a n j a a n P e r b e k a l a n a t a u k e r j a T a r i k h a k h i r T e r i m aY a n g t e l a h d i b u a t / S i a p B a u c a r B a y a r a n

a ) s e h i n g g a 3 0 h b N o v e m b e r 2 0 0 8 1 9 D i s e m b e r 2 0 0 8

b ) B u l a n D i s e m b e r 2 0 0 8 0 9 J a n u a r i 2 0 0 9

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J B N S : ( A ) N O : 40 0 - 1 4 / 1 / V O L . 6 / 9 2 2 2 S e p t e m b e r 2 0 0 8

3 . 3 . D i p o h o n k e r j a s a m a d a r i s e m u a p i h a k K e m e n t e r i a n d a n J a b a t a n u n t u k m e n y e m a k r e k o d p e r b e l a n j a a n t u a n / p u a n s u p a y a s e m u a t a n g g u n g a n t e r m a s u k b i l , p e r i n t a h k e r j a a m d a n b a y a r a n k o n t r a k ( k e r j a , p e r b e k a l a n d a n p e r k h i d m a t a n ) d i b a y a r s e c e p a t m u n g k i n d e n g a n m e m a t u h i A . P . 1 0 0 d a n A . P . 1 0 3 . D i h a r a p b i l a n g a n b a u c a r y a n g h e n d a k d i k e m u k a k a n p a d a t a r i k h t e r a k h i r p e n e r i m a a n b a u c a r d a p a t d i k u r a n g k a n s u p a y a t i d a k m e m b e b a n k a n j a b a t a n i n i d a n j u g a B e n d a h a r i D a e r a h ( B D ) d a l a m p r o s e s p e n y e m a k a n b a u c a r d a n p e m b a y a r a n . I n i j u g a b o l e h m e n g u r a n g k a n b i l a n g a n p e r m o h o n a n b e r d a s a r k a n A . P . 5 8 ( a ) s e k i r a n y a s e m u a p e m b a y a r a n d i u r u s s e b e l u m 3 1 D i s e m b e r 2 0 0 8 ; d a n

3 . 4 . J a b a t a n i n i d a n j u g a B e n d a h a r i D a e r a h ( B D ) t i d a k b e r t a n g g u n g j a w a b k e a t a s b a u c a r b a y a r a n a t a u p u n b a u c a r b a y a r a n y a n g d i t e g u r a t a s s e b a b k e g a g a l a n m e m a t u h i A . P 1 0 3 d a n l a m b a t d i t e r i m a s e r t a b e r h a k u n t u k m e n o l a k b a u c a r b a y a r a n y a n g d i t e r i m a s e l e p a s t a r i k h a k h i r p e n e r i m a a n b a u c a r s e p e r t i y a n g d i t e t a p k a n p a d a p a r a 3 . 1 d a n 3 . 2 . O l e h y a n g d e m i k i a n , P e g a w a i P e n g a w a l a d a l a h d i n a s i h a t k a n u n t u k l e b i h b e r h a t i - h a t i s e w a k t u m e n y e d i a k a n b a u c a r b a y a r a n p a d a s a a t - s a a t t e r a k h i r b a g i m e n g e l a k k a n t e g u r a n .

4 . P E R I N G K A T P E N U T U P A N A K A U N K E R A J A A N N E G E R I S A B A H T A H U N 2 00 8

P e n u t u p a n a k a u n K e r a j a a n N e g e r i S a b a h T a h u n 2 0 0 8 a k a n d i l a k s a n a k a n d a l a m e m p a t p e r i n g k a t s e p e r t i b e r i k u t : -

4 . 1 . A k a u n K e r a j a a n N e g e r i S a b a h b a g i b u l a n D i s e m b e r 2 0 0 8 a k a n d i t u t u p p a d a 2 3 J a n u a r i 2 0 0 9 . S e h u b u n g a n d e n g a n i t u , s e m u a a k a u n B e n d a h a r i D a e r a h ( B D ) , P e j a b a t P e r h u b u n g a n K e r a j a a n S a b a h ( P K S ) d a n J a b a t a n M e n g a k a u n S e n d i r i ( J M S ) d i t u t u p p a d a 3 1 D i s e m b e r 2 0 0 8 d a n h e n d a k l a h d i s e r a h k a n k e J a b a t a n B e n d a h a r i N e g e r i , K o t a K i n a b a l u t i d a k l e w a t d a r i p a d a 5 J a n u a r i 2 0 0 9 . B a g i K u m p u l a n W a n g A m a n a h J a b a t a n K e r j a R a y a s e p e r t i A k a u n S t o r T a k B e r u n t u k , A k a u n K u a r i d a n P r e m i x d a n A k a u n S e w a L o j i h e n d a k l a h d i s e r a h k a n k e J a b a t a n B e n d a h a r i N e g e r i s e b e l u m 1 2 J a n u a r i 2 0 0 9 ;

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4 . 2 . A k a u n K e r a j a a n N e g e r i S a b a h b a g i b u l a n D i s e m b e r 2 0 0 8 l a n j u t a n a k a n d i t u t u p p a d a 0 6 F e b r u a r i 2 0 0 9 . S e h u b u n g a n d e n g a n i t u , s e m u a J a b a t a n M e n g a k a u n S e n d i r i ( J M S ) h e n d a k l a h m e n g h a n t a r l a p o r a n A k a u n B e r k o m p u t e r d a n d o k u m e n - d o k u m e n b e r k a i t a n m e r e k a k e J a b a t a n B e n d a h a r i N e g e r i t i d a k l e w a t d a r i 2 8 J a n u a r i 2 0 0 9 ;

4 . 3 . A k a u n K e r a j a a n N e g e r i S a b a h b a g i b u l a n D i s e m b e r 2 0 0 8 T a m b a h a n I a k a n d i t u t u p p a d a 1 3 F e b r u a r i 2 0 0 9 . B a g i t u j u a n i n i , s e m u a J a b a t a n M e n g a k a u n S e n d i r i ( J M S ) h e n d a k l a h m e n y e r a h k a n L a p o r a n A k a u n B e r k o m p u t e r d a n d o k u m e n - d o k u m e n b e r k a i t a n k e J a b a t a n B e n d a h a r i N e g e r i t i d a k l e w a t d a r i 0 9 F e b r u a r i 2 0 0 9 ;

4 . 4 . A k a u n K e r a j a a n N e g e r i S a b a h b a g i b u l a n D i s e m b e r 2 0 0 8 T a m b a h a n I I ( A k h i r ) a k a n d i t u t u p p a d a 2 7 F e b r u a r i 2 0 0 9 . B a g i m a k s u d i n i s e m u a J a b a t a n M e n g a k a u n S e n d i r i ( J M S ) h e n d a k l a h m e n y e r a h k a n L a p o r a n A k a u n B e r k o m p u t e r d a n d o k u m e n - d o k u m e n b e r k a i t a n k e J a b a t a n B e n d a h a r i N e g e r i t i d a k l e w a t d a r i 2 0 F e b r u a r i 2 0 0 9 .

5 . L A N G K A H - L A N G K A H S E B E L U M P E N U T U P A N A K A U N

S e b e l u m a k a u n T a h u n 2 0 0 8 d i t u t u p , p e r k a r a - p e r k a r a b e r k a i t a n s e p e r t i b e r i k u t m e s t i d i a m b i l p e r h a t i a n d a n t i n d a k a n s e g e r a : -

5 . 1 N o t a D e b i t / K r e d i t D a n B a u c a r Ju r n a l ( P en y e l a r a s a n ) B a g i A k a u n T a h u n 20 0 8

S e m u a P e g a w a i P e n g a w a l a d a l a h d i k e h e n d a k i m e m a s t i k a n b a h a w a s e m u a d o k u m e n t e r s e b u t d i a t a s d i k e m u k a k a n k e p a d a J a b a t a n B e n d a h a r i N e g e r i u n t u k t i n d a k a n p a d a t a r i k h s e p e r t i b e r i k u t : -

a . N o t a D e b i t / K r e d i t - T i d a k l e w a t d a r i 1 5 J a n u a r i 2 0 0 9b . B a u c a r J u r n a l ( P e n y e l a r a s a n ) - T i d a k l e w a t d a r i 2 0 F e b r u a r i 2 0 0 9

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J B N S : ( A ) N O : 40 0 - 1 4 / 1 / V O L . 6 / 9 2 22 S e p t e m b er 2 0 0 8

J a b a t a n B e n d a h a r i N e g e r i t i d a k a k a n m e n e r i m a s e b a r a n g p e n g u b a h s u a i a n k e a t a s a k a u n 2 0 0 8 s e l e p a s t a r i k h s e p e r t i y a n g d i t e t a p k a n d i a t a s . P e g a w a i P e n g a w a l a d a l a h d i k e h e n d a k i u n t u k m e n y e m a k d a n m e n e n t u k a n b a h a w a s e m u a c a t a t a n ( p o s t i n g ) d a n p e n g u b a h s u a i a n u n t u k a k a u n T a h u n 2 0 0 8 d i s e l e s a i k a n s e b e l u m t a r i k h y a n g d i t e t a p k a n . P e n g a w a i P e n g a w a l a d a l a h d i p e r t a n g g u n g j a w a b k a n u n t u k m e m a s t i k a n a k a u n 2 0 0 8 m e r e k a d i s e l a r a s k a n d e m i m e n c e r m i n k a n k e d u d u k a n y a n g s e b e n a r n y a .

5 . 2 P e n g aw a l a n P e r b e l a n j a a n B a g i T a h u n 2 00 8

S e m u a P e g a w a i P e n g a w a l a d a l a h d i i n g a t k a n u n t u k m e m a s t i k a n p e r b e l a n j a a n y a n g t e l a h d i l a k u k a n d a l a m T a h u n 2 0 0 8 a d a l a h t e r t a k l u k k e p a d a A r a h a n - A r a h a n P e r b e n d a h a r a a n t e r u t a m a s e k a l i A . P . 5 4 . P e g a w a i P e n g a w a l a d a l a h d i p e r t a n g g u n g j a w a b k a n u n t u k m e m a s t i k a n p e r u n t u k a n y a n g d i l u l u s k a n d i b a w a h k o d - k o d a k a u n y a n g b e r k a i t a n a d a l a h m e n c u k u p i u n t u k m e n a m p u n g p e r b e l a n j a a n k e s e l u r u h a n T a h u n 2 0 0 8 . S e k i r a n y a t i d a k , t i n d a k a n s e g e r a s e p e r t i m e m o h o n p e r u n t u k a n t a m b a h a n a t a u v i r e m e n h e n d a k l a h d i a m b i l u n t u k m e n g e l a k k a n l e b i h a n p e r b e l a n j a a n . S e m u a w a r a n p e r u n t u k a n s e m u l a ( R e - a l l o c a t i o n W a r r a n t ) h e n d a k l a h d i k e m u k a k a n k e J a b a t a n B e n d a h a r i N e g e r i u n t u k t i n d a k a n t i d a k l e w a t d a r i p a d a 0 9 J a n u a r i 2 0 0 9 .

P e g a w a i P e n g a w a l h e n d a k l a h m e m a s t i k a n b a h a w a a k a u n - a k a u n m e r e k a b a g i T a h u n 2 0 0 8 a d a l a h s e m p u r n a p a d a k e s e l u r u h a n n y a d a n m e m a t u h i k e h e n d a k A . P . 1 0 7 – 1 1 0 . P e g a w a i P e n g a w a l y a n g g a g a l m e m a t u h i t a t a c a r a k e w a n g a n y a n g s e d i a w u j u d s e h i n g g a m e n g a k i b a t k a n a k a u n m e r e k a b a g i T a h u n 2 0 0 8 t i d a k d a p a t d i k e m a s k i n i k a n b o l e h d i k e n a k a n s u r c a j s e p e r t i d i p e r u n t u k k a n o l e h A k t a A c a r a K e w a n g a n T a h u n 1 9 5 7 .

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J B N S : ( A ) N O : 40 0 - 1 4 / 1 / V O L . 6 / 9 2 22 S e p t e m b er 2 0 0 8

5 . 3 P e n y e su a i a n A ka u n

P e g a w a i P e n g a w a l h e n d a k l a h m e m a s t i k a n p e n y e s u a i a n a k a u n b u l a n a n b a g i T a h u n 2 0 0 8 a d a l a h k e m a s k i n i d a n s e m p u r n a . P e n y a t a p e n y e s u a i a n a k a u n b u l a n a n h e n d a k l a h d i k e m u k a k a n k e p a d a J a b a t a n B e n d a h a r i N e g e r i t i d a k l e w a t d a r i p a d a t a r i k h - t a r i k h y a n g d i t e t a p k a n m e l a l u i P e k e l i l i n g J a b a t a n B e n d a h a r i N e g e r i B i l . 1 5 / 2 0 0 0 R u j : J B N : ( A ) N 0 . 4 0 0 - 1 4 / 1 / V o l . 1 / 3 0 b e r t a r i k h 4 D i s e m b e r 2 0 0 0 .

6 . S E N A R A I J A D U A L P E N U T U P A N A K A U N D A N P E N Y E D I A A N P E N Y A T A -P E N Y A T A K E W A N G A N T A H U N 2 0 08

6 . 1 J ad u a l P e n u t u p a n A k a u n 20 0 8

S e b a g a i p a n d u a n k e p a d a s e m u a P e j a b a t B e n d a h a r i D a e r a h ( B D ) , P e j a b a t P e r h u b u n g a n K e r a j a a n S a b a h ( P K S ) d a n s e m u a J a b a t a n M e n g a k a u n S e n d i r i ( J M S ) d i s e r t a k a n b e r s a m a i n i J a d u a l P e n u t u p a n d a n J a d u a l P e n y e d i a a n d a n P e n y e r a h a n A k a u n 2 0 0 8 K e r a j a a n N e g e r i S a b a h s e p e r t i d a l a m L a m p i r a n P A 1 d a n P A 2 .

6 . 2 P en y e d i a an P e n ya t a - P e n y a t a K e w a n g an T a h u n 2 0 0 8D i B a w ah A r a h an - A r a h a n K u m p u l a n W a n g A m a n a h

P e g a w a i P e n g a w a l y a n g t e r l i b a t d a l a m p e n y e d i a a n p e n y a t a - p e n y a t a k e w a n g a n t a h u n a n s e p e r t i d i s e n a r a i k a n d a l a m L a m p i r a n P A 3 a d a l a h d i k e h e n d a k i u n t u k m e n g e m u k a k a n p e n y a t a - p e n y a t a m a s i n g - m a s i n g k e p a d a J a b a t a n B e n d a h a r i N e g e r i ( B a h a g i a n P e n g u r u s a n A k a u n A w a m ) p a d a a t a u s e b e l u m 3 1 M a c 2 0 0 9 b e r s a m a - s a m a d e n g a n l a p o r a n t a h u n a n m a s i n g - m a s i n g s e p e r t i y a n g d i k e h e n d a k i d i b a w a h a r a h a n - a r a h a n K u m p u l a n W a n g A m a n a h .

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6 . 3 P e n y e d i aa n P e n y a t a B a k i A k a u n S e p e r t i P a d a 3 1 D i s em b e r 20 0 8

6 . 3 . 1 P e n y a t a B a k i D e p o s i t P a d a 3 1 D i s em b e r 20 0 8

M e n u r u t A r a h a n P e r b e n d a h a r a a n 1 5 9 , s e m u a P e g a w a i P e n g a w a l a d a l a h d i k e h e n d a k i m e n y e r a h k a n k e p a d a J a b a t a n B e n d a h a r i N e g e r i p e n y a t a a n a l i s a d a l a m b o r a n g y a n g t e l a h d i t e t a p k a n , i a i t u T . F . 0 4 7 s e p e r t i d i L a m p i r a n P A 4 b e r k e n a a n y a n g d i s e r t a k a n b e r s a m a d e n g a n b a k i a k a u n - a k a u n d e p o s i t d i b a w a h k a w a l a n t u a n s e p e r t i p a d a 3 1 D i s e m b e r 2 0 0 8 s e b e l u m 3 1 M a c 2 0 0 9 .

6 . 3 . 2 . P e n y a t a B a k i A k a u n - A k a u n P e n d a h u l u a n S e p e r t i P ad a 3 1 D i s e m b er 2 0 0 8

S e m u a P e g a w a i P e n g a w a l a d a l a h d i m i n t a m e n y e r a h k a n p e n y a t a b a k i - b a k i b a g i a k a u n - a k a u n p e n d a h u l u a n b e r i k u t y a n g b e r a k h i r p a d a 3 1 D i s e m b e r 2 0 0 8 : -

6 . 3 . 2 . 1 P e n d a h u l u a n D i r i6 . 3 . 2 . 2 P e n d a h u l u a n K e n d e r a a n6 . 3 . 2 . 3 P e n d a h u l u a n S y a r i k a t K e r j a s a m a

P e r k h i d m a t a n A w a m B h d .

B a d a n - B a d a n B e r k a n u n d a n K u a s a - k u a s a T e m p a t a n h a n y a d i k e h e n d a k i m e n y e r a h k a n p e n y a t a - p e n y a t a y a n g d i s e b u t k a n d a l a m p a r a 6 . 3 . 2 . 2 ( P e n d a h u l u a n K e n d e r a a n ) .

P e n y a t a - p e n y a t a t e r s e b u t h e n d a k l a h d i s e r a h k a n k e p a d a J a b a t a n B e n d a h a r i N e g e r i d a l a m b e n t u k f o r m a t s e p e r t i d i L a m p i r a n P A 5 y a n g d i s e r t a k a n b e r s a m a s e b e l u m 3 1 M a c 2 0 0 9 .

… 8 /

- 8 -


6 . 3 . 3 . P e n y a t a A k a u n P e n d ah u l u a n P e l b a g a iK o d K 8 3 x x x x x x x x x x xx x x x x x x x xx x x x x x x x B e r a k h i r P a d a 3 1 D i s em b e r 20 0 8

P e g a w a i P e n g a w a l a d a l a h d i m i n t a m e n y e r a h k a n b a k i - b a k i b a g i p e n d a h u l u a n d i a t a s y a n g b e r a k h i r p a d a 3 1 D i s e m b e r 2 0 0 8 . P e n y a t a t e r s e b u t h e n d a k l a h d i h a n t a r k e J a b a t a n B e n d a h a r i N e g e r i d a l a m b e n t u k f o r m a t s e p e r t i d i L a m p i r a n P A 6 y a n g d i s e r t a k a n b e r s a m a s e b e l u m 3 1 M a c 2 0 0 9 .

6 . 4 P e n y a t a T u n g g a k a n H a s i l S e p e r t i P a d a 3 1 D i s em b e r 20 0 8

S e m u a t u n g g a k a n h a s i l K e r a j a a n N e g e r i S a b a h s e p e r t i p a d a 3 1 D i s e m b e r 2 0 0 8 p e r l u d i m a s u k k a n d a l a m P e n y a t a A k a u n A w a m 2 0 0 8 . O l e h i t u , A . P 8 9 m e n e t a p k a n s e m u a P e g a w a i P e n g a w a l d a n P e m u n g u t H a s i l N e g e r i a d a l a h d i w a j i b k a n u n t u k m e n y e d i a k a n d e n g a n l e n g k a p p e n y a t a t u n g g a k a n h a s i l J B N 1 7 a d a n J B N 1 7 b s e p e r t i p a d a 3 1 D i s e m b e r 2 0 0 8 d a n k e m u k a k a n k e J a b a t a n B e n d a h a r i N e g e r i d e n g a n s a l i n a n k e p a d a J a b a t a n A u d i t N e g a r a , C a w a n g a n N e g e r i S a b a h s e b e l u m 2 7 F e b r u a r i 2 0 0 9 . S e k i r a n y a t i d a k a d a t u n g g a k a n h a s i l , p e n y a t a “ t i a d a ” h e n d a k l a h d i l e n g k a p k a n d a l a m b o r a n g b e r k e n a a n d a n j u g a d i k e m u k a k a n .

7 . P E N Y A T A B A K I A K A U N U N T U K P E N G E S A H A N A U D I T

S e h u b u n g a n d e n g a n P a r a 5 . 2 , 5 . 3 , 6 . 3 d a n 6 . 4 a d a l a h d i m a k l u m k a n k e p a d a s e m u a P e g a w a i P e n g a w a l b a h a w a p e n y a t a b a k i a k a u n i n d i v i d u d a n p e n y a t a p e n y e s u a i a n a k a u n b u l a n a n a d a l a h b a g i m e n y o k o n g a n g k a - a n g k a d a l a m p e n y a t a a k a u n a w a m K e r a j a a n N e g e r i . O l e h i t u , s e m u a P e g a w a i P e n g a w a l d i p e r i n g a t k a n b a h a w a k e h e n d a k - k e h e n d a k s e p e r t i y a n g d i t e t a p k a n d a l a m p a r a t e r s e b u t d i p a t u h i s e p e n u h n y a s u p a y a p e n y a t a a k a u n a w a m K e r a j a a n N e g e r i T a h u n 2 0 0 8 d a p a t d i s a h k a n o l e h p i h a k J a b a t a n A u d i t N e g a r a .

… 9 /

- 9 -


8 . P E M A K A I A N

S u r a t p e k e l i l i n g i n i a d a l a h j u g a d i t u j u k a n k e p a d a s e m u a K e t u a J a b a t a n P e r s e k u t u a n s e j a u h m a n a a k a u n m e r e k a a d a k a i t a n d e n g a n P e r b e n d a h a r a a n N e g e r i .

9 . P E N U T U P

S e k i r a n y a a d a s e b a r a n g k e m u s y k i l a n d i d a l a m m e l a k s a n a k a n s u r a t p e k e l i l i n g i n i , s i l a b e r h u b u n g d e n g a n B a h a g i a n P e n g u r u s a n A k a u n A w a m , J a b a t a n B e n d a h a r i N e g e r i d i t a l i a n 0 8 8 - 2 7 2 4 6 0 , 0 8 8 - 2 7 2 3 4 6 , 0 8 8 - 2 7 2 5 2 1 d a n 0 8 8 - 2 5 2 2 7 9 .

S e k i a n , h a r a p m a k l u m d a n t e r i m a k a s i h .

"B E R K H I D M A T U N T U K N E G A R A D E N G A N B E R S I H , C E K A P D A N A M A N A H "' B E R J I M A T D A N M E N A B U N G A M A L A N M U L I A '

( C H U I N G E T N G O )B e n d a h a r i N e g er i

s . k P e n g a r a hJ a b a t a n K e r j a R a y aB e g B e r k u n c i 2 0 3 2J a l a n S e m b u l a n8 85 8 2 K O T A K I N A B A L U

( U . P : D r . H a j i A w an g H as h i m H j . Y u s o f )

… 1 0 /

- 1 0 -


s . k P e n g a r a hJ a b a t a n P e r t a n i a nB e g B e r k u n c i 2 0 5 08 86 3 2 K O T A K I N A B A L U

( U . P : E n c i k R u s d i n R i m an )

P e n g a r a hI b u P e j a b a t P e r h u t a n a nJ a b a t a n P e r h u t a n a nB e g B e r k u n c i 6 89 00 0 9 S A N D A K A N

( U . P : E n c i k D e n i s M i j i n )

P e n g a r a hI b u P e j a b a tJ a b a t a n T a n a h d a n U k u rB e g B e r k u n c i 2 0 4 48 85 7 6 K O T A K I N A B A L U

( U . P : E n c i k R o b i n V . K W o n g )

P e n g a r a hJ a b a t a n A i rI b u P e j a b a t J a b a t a n A i rW i s m a M u i sB e g B e r k u n c i 2 1 08 88 2 5 K O T A K I N A B A L U

( U . P : E n c i k Ja m e s G u l o n g a n )

S e t i a u s a h a T e t a pK e m e n t e r i a n B e l i a d a n S u k a n N e g e r i S a b a hT i n g k a t 1 0 , B l o k BW i s m a M u i sK a r u n g B e r k u n c i 2 0 0 78 89 9 9 K O T A K I N A B A L U

… 1 1 /

- 1 1 -

J B N S : ( A ) N O : 40 0 - 1 4 / 1 / V O L . 6 / 9 2 2 2 S ep t e m b e r 2 0 0 8

s . k . S e t i a u s a h a T e t a pK e m e n t e r i a n K e r a j a a n T e m p a t a n d a n P e r u m a h a nW i s m a T u n F u a d S t e p h e n sB l o k C , T i n g k a t 2 - 6 , K a r a m u n s i n g8 88 2 5 K O T A K I N A B A L U( U . P : C i k P h a k S h i u L e n )

S e t i a u s a h a T e t a pK e m e n t e r i a n P e m b a n g u n a n L u a r B a n d a rJ a l a n S e m b u l a nP e t i S u r a t 1 1 5 9 18 88 1 7 K O T A K I N A B A L U

( U . P : C i k H a s n a h B t e T a u f e c k )

P e n g a r a hP e j a b a t P e r h u b u n g a n N e g e r i S a b a h2 9 6 - C J a l a n A m p a n g5 04 5 0 K U A L A L U M P U R

( U . P : C i k S ea y n i b t e S a h a k )

P e n g u r u s B e s a rJ a b a t a n K e r e t a p i N e g e r i S a b a hK a r u n g B e r k u n c i 2 0 4 78 89 9 9 K O T A K I N A B A L U

( U . P : P u a n I n t a n S e t i a B t e H j . A b d . G h a n i )

P e n g a r a hJ a b a t a n P e r k h i d m a t a n K o m p u t e r N e g e r iT i n g k a t 1 . B l o k AW i s m a K e w a n g a n8 89 9 9 K O T A K I N A B A L U

… 1 2 /

- 1 2 -

J B N S : A ( C . A A U ) N O . 4 0 0 - 1 4 / 1 / V O L . 6 / 92 2 2 S e p t e m b e r 2 0 0 8

s . k . P e n g a r a h A u d i t N e g e r i S a b a h J a b a t a n A u d i t N e g a r a C a w a n g a n N e g e r i S a b a h B l o k A , A r a s 4K o m p l e k s P e n t a d b i r a n K e r a j a a n P e r s e k u t u a n S a b a hJ a l a n U M S - S u l a m a nB e g B e r k u n c i N o . 2 0 2 18 84 5 0 K O T A K I N A B A L U

A k a u n t a n N e g a r a M a l a y s i aB a h a g i a n P e r k h i d m a t a n O p e r a s i P u s a t d a n A g e n s iB l o k 8 , T i n g k a t 1 - 6K o m p l e k s P e j a b a t - P e j a b a t K e r a j a a nJ a l a n D u t a5 05 9 4 K U A L A L U M P U R

S e t i a u s a h a R e n d a hB a h a g i a n A u d i t D a l a mK e m e n t e r i a n K e w a n g a n8 85 9 3 K O T A K I N A B A L U

P e n o l o n g B e n d a h a r i N e g e r iB a h a g i a n P e n e r i m a a n d a n P e m b a y a r a nJ a b a t a n B e n d a h a r i N e g e r i 8 85 9 5 K O T A K I N A B A L U

J S / m m .( P ek e l i l i n g F o l d e r ) P e n u t u p an A k a u n 2 0 0 8

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K e me nt e r i a nB e l i a da n S u k a n Pen ya ta Le ng kap K ump u l an Wa ng R an can ga n Ke ma j ua n T an ah Be l i a

P e n gu r us B e s a r J a b a ta n K e r e ta p i

N e ge r i S a ba h Pen ya ta Le ng kap A kau n S t o r Da n Ke r j a T a k Ber u n t uk

LA M P I R A N P A 4( R u j . Pe r en gg an 6 . 3 . 1 )

T . F . 0 47

S A B A H M A L A Y S I A

P E N Y A T A B A K I A K A U N D E P O S I T P A D A 3 1 D I S E M B E R 2 0 0 8 (A ra ha n P e r b e nd a h a r a a n N o . 1 5 9 )

S TE S E N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

N O . A K A U N /N A M A D E P O S I T

N O. R E S I T /N O . B A U C A R J A B A T A N TA R I K H B A K I C A T A TA N

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Ta nd a ta n g a n P e ga w a i P e ga w a l

LA M P I R A N P A 5R u j . Pe r en gg an 6 . 3 . 2 )

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

T a r i k h :

Kep ad a : Be nd ah ar i N eg er i Jab a t a n Be nd ah ar i N eg er i

8 8 5 9 5 K OT A K I N A B A L U

P E N Y A T A B A K I A K A U N P E N D A H U LU A N

Pen ya ta Bak i B e lu m D i j e l aska n Ba g i

Ko d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .( T a juk Aka un Pen da hu lu an )

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Be r a kh i r Pad a 3 1 D i semb er 2 00 8

N A M A P E M I N J A M

N O M B O RK A D P E N G E N A LA N

N O M B OR A K A U N P E M I N J A M

B A K I P E R S E O R A N G A N( I N D I V I D U ) Y A N G

B E LU M D I J E L A S K A N

Un tu k aka un - aka un pe nd ah u l ua n d i b aw ah Kod K 51 xx x xx xxxx xxxxxx xxxxxxxx xxx xx r u an g i n i he nd ak l ah d ip en uh kan .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ta nd a ta n g a n P e ga w a i P e ga w a l

No ta : Sa t u p en ya t a u n t u k sa t u a kau n sa ha ja .

LA M P I R A N P A 6( Ru j . Pe r e ng ga n 6 . 3 .3 )

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

T a r i k h :

Kep ad a : Be nd ah ar i N eg er i Jab a t a n Be nd ah ar i N eg er i

8 8 5 9 5 K OT A K I N A B A L U

P E N Y A T A A K A U N P E N D A H U LU A N P E LB A G A I

Pen ya ta Bak i B e lu m d i j e l aska n Ba g i A kau n Pe nd ah u lu an Pe l ba ga i Kod . . . . . . . . . . . . . . . . . . . . . . . . Be r ak h i r p ad a 31 D i se mb er 20 08

TA R I K H D I K E N A K A N

K E P A D A A K A U N

N A M A P E GA W A I K E P A D A S I A P A P E N D A H U L U A N

D I K E N A K A N

B U T I R -B U T I RP E N D A H U L U A N

D I K E N A K A N

B A K I Y A N GB E L U M

D I J E L A S K A N( R M )

C A T A TA N

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ta n d a ta n ga n P e g a w a i P e ga w a l

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