Introduction_Malaysia about parliamantery budget office

Malaysia parliamantery budget office

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PUBLIC FINANCE
MANAGEMENT
ADMINISTRATION AND
BUDGET FORMULATION
PROCESS IN THE
PARLIAMENT OF
MALAYSIA
PARLIMEN MALAYSIA
By Kaishune Surang
Principal Assistant Secretary
Finance and Accounts Section, Management Division
Parliament of Malaysia
24
TH
April 2024
Seoul, Korea

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PARLIMEN MALAYSIA
OUTLINE
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BUDGET OFFICIALS (ASIAN PBOs) PARLIMEN MALAYSIA ©️ 2024 | 2
•Introduction
•Malaysia in Brief
•The Parliament
•The Administration of Parliament of Malaysia
•Core Functions and Structure
•Management Division (Finance and Accounts Section)
•Public Finance Management Administration
•Legal & Regulatory Framework in Budgeting
•Budget
•Budget Formulation Process
•Outcome & Impacts
•Challenges

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•Constitutional Monarchy & Parliamentary Democracy
•13 States & 3 Federal Territories
•Federal System (Central Govt./States)
•Separation of Powers
(Executive/Legislative/Judiciary)
•Supreme Written Constitution
•Official Religion : Islam
•Finance : Federal Jurisdiction
Malaysia in Brief
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•Thecountry'shighestlegislativeinstitution
comprisesofthreemaincomponents:
1.HisMajestyTheKing,
2.TheSenate,and
3.TheHouseofRepresentatives.
•Itisasymbolofthedemocraticsystemin
practice.
•Therearecurrently70Senatorsinthe
Senateand222membersintheHouseof
Representatives.
The Parliament
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The Administration of Parliament of Malaysia (Secretariat)
The chief
administrator of
Parliament leads
the
administration.
Responsible for
administration
and financial
affairs.
The chief
administrator of
Parliament is
assisted by two
Secretaries,
namely the Senate
Secretary and the
House of
Representatives
Secretary, in
managing the
overall affairs of
both houses.
The Secretariat
of Parliament
of Malaysia
consists of 11
divisions.
1.Legal Advisor's Office
2.Corporate Communication Division
3.Protocol and Library Division
4.Senate Management Division
5.House of Representatives
Management Division
6.Management Division
7.International Relations and
Research Division
8.Building Facilities and Landscape
Maintenance Division
9.Information Technology Division
10.Security Division
11.Members of Parliament Affairs
Division

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i)Human Resource and Innovation Section
ii)Finance and Accounts Section
Two main sections
Manage general administrative matters,
including human resource and financial
issues.
▪Includes the assets and inventories.
Asset management
The Finance and Accounts Section Structure
Core Functions and Structure
Management Division

8. Determining a financial plan that aligns with
the strategic goals and objectives.
Planning
1
The concept of decentralization involves declining power
to the Controlling Officer (The Chief Administrator of
Parliament) to decide.
Budgeting
2
The Accountant General of Malaysia to prepare an
annual financial statement to promote accountability
and transparency.
Accounting
3
Assess the internal control in the Parliament. Check
and balance measures by the Internal Audit Division,
The Prime Minister Department.
Auditing
4
Highlight the achievements, shortcomings and
weaknesses of the current financial plan.
Financial Review
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Public Finance Management Administration
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Legal and Regulatory Framework in Budgeting
• Federal Constitution
▪Financial Procedure Act 1957 (Revised 1972)
▪Development Funds Act 1966
▪Members of Parliament Remuneration Act 1980
[Act 237]
▪Statute Papers : No. 95 of 1980 / No.102 of 1980/
No.235 of 1983
▪Treasury Instructions
▪Treasury Circulars and Circular Letters

10. STRUCTURE OF
FEDERAL GOVERNMENT EXPENDITURE
OPERATING DEVELOPMENT
CHARGED
EXPENDITURE
SUPPLY
EXPENDITURE
Budget : Types of Expenditure
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Budgetary Technique
Budget

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•The Federal Constitution (a set of rules
pertaining to financial provisions) governs
budgetary policy.
•Treasury Malaysia, Ministry of Finance
(MoF) is the Central Agency that
responsible in preparing and managing the
Federal Government Budget and other
financial matters.
•Parliament of Malaysia submits its annual
proposed budget to the MoF for
consideration.
•The budget formulation motion includes
budget requests from each division,
examinations, recommendations, and
approvals.
•There are formal negotiations through
budget examination and analysis, but the
MoF has the final say in how much is
allocated.
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Budget Formulation Process

12. Accounting – to
provide financial
information or
report about
Parliament
business/
operations to
people
Enhance
accountability and
transparency in
Parliament’s
accounting &
financial
management
Provide a
forecast of
expenditures for
Parliament
performing
financially and
carrying out the
program &
activities
Manage
operation
systems
Established
internal controls
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Outcome and Impacts
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Continuous
improvement
Stakeholders
communication
management
Training and
development
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Challenges

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www.parlimen.gov.my
Finance and Accounts Section
Management Division
Parliament of Malaysia
PARLIMEN MALAYSIA
Terima Kasih
Thank You