Accounting Code

The accounting code that is being adopted at this point will be maintained and any
amendments or additional code is notified from time to time.

Strategic Template (Performance Agreement)

Templates have been designed in accordance with the strategic principles for the design OBB
ministry in implementation. This section describes how to set up a strategic template,
strategic rationale and purpose of these templates. Strategic Template is an integrated
performance framework that includes elements of planning, budgeting, monitoring and
evaluation and the basis for the preparation of the report results. Strategic template is formed
by combining and integrating the budget template below MBS which are ABM 1-8 and ABP
1-4. Strategic Templates OBB or performance agreement is used as a management tool to the
Controlling Officer, Programme Manager and Head of Activities.

Strategic Templates OBB aims to:

i.

Indicate the existence of alignment and a clear correlation between MRF (Ministry
Results Framework) at the ministerial level and at the level of NRF (National Results
Framework).

ii.

Identify other programs that overlap either inside or outside the ministry that
contributes to overall outcomes and national ministries.

iii.

Provide a holistic picture of the budget preparation integrated for a program / activity.

Strategic Template OBB that being developed are:

i.

Ministry Executive Summary

MES is a document of strategic planning on target achievement of outcomes

and outputs, and also the financial performance of the ministry.

ii.

This document replaces ABM1 in MBS.

Programme Performance Management Framework

PPMF is document of strategic planning, budget preparation, monitoring and

evaluation of the program level.

PPMF is supported by Programme Budget Sheet that contains a detailed

estimated expenditure of a program.

iii.

Activity Performance Management Framework

APMF is a document strategic planning, budget preparation, monitoring and

evaluation in the activity level.

APMF is supported by Activity Budget Sheet containing detailed breakdown

of the estimated cost of an activity.

iv.

This document replaces ABM2 in MBS.

Programme Budget Sheet

PBS is a combination of the ministry's program budget sheet that will make all
the ministry can see every details of the expenses detailed by program or
activity .

v.

Activity Budget Sheet

ABS is the basis for the ministries to make budget, so they need to complete
the ABS for every activities under a program .

This document replaces ABM7 in MBS .

STRATEGIC IMPLEMENTATION PROCESS OF OBB

In the implementation of OBB, it involves strategic cycle that consists of four processes,
which are outcome-based planning, budget preparation, monitoring and evaluation, and
reporting results.

OutcomeBased
Planning

Reporting
Results

Budget
Preparation

Monitoring
and
Evaluation

Outcome-Based Planning
Planning in ministry should be made in the period of five years based on the outcome that
want to be achieved during the period. Planning begins by developing a framework success in
the ministry by setting target achievement of outcomes and outputs agreed to resolve
customer issues and meet stakeholder of ministries. A framework of success in Program and
Activity level will be form and contribute to the outcome of the ministries. The combination
of target performance in the Ministries, Programme and Activity will form the MRF that will
be used as input to strategic template filling OBB.

Budget Preparation
The estimation of Development Expenditure (DE) and Operating Expenditure (OE) will be
prepared in activity level and adjusted according to the programme level. Budget preparation
will be integrated with the OBB strategic template developed. Budget Preparation of the
Ministries should follow the rolling plan for two years in line with the five year development
plan. All proposed of new policy or One-Off must be accompanied by a strong justification
and further supported by the findings of program evaluation where relevant. Provision of
development based on the ceiling project that was approved by the UPE for two years (based
on a rolling plan) will be provided and reviewed annually in accordance with the progress of
project implementation. If a new policy or a one-off that are approved but cannot be
performed during the year, the provisions of which have been approved shall not be used for
other programs without the approval of the Ministry of Finance. Schedule preparation and
submission of the ministry's annual budget is set out in the circular of the Treasury regarding
the preparation of the annual budget issued from time to time.

Monitoring and Evaluation

The Ministry shall conduct monitoring and evaluation of program or activity to measure the
level of achievement of performance targets and evaluate the effectiveness of programs or
activities planned online through MYRESULT applications. Monitoring and evaluation on the
programs and activities covers the aspects of achievement outcomes, financial success and
physical implementation of the project. Ministry should refer to the strategies implemented
and the success of the ministry, outlined in the monitoring and evaluation Manager of
programme or activity shall make an assessment of the implementation of the program or

activity under him in order to measure performance and make the necessary modifications.
The ministry will make an overall assessment of the program or activity at least once every
five years to ensure continuity, addition, repair or removal of programs and activities.

Reporting Results

Ministry must provide quarterly performance reports and annual performance reports results
from the ministry performance monitoring and evaluation of programs and ministry activities.
Performance reports prepared to be submitted to the secretariat of CPMC (Ministry of
Finance) for review, analysis and coordination of quarterly and annual performance reports
for all ministries to be submitted to the Meeting the Secretary General and Head of Service,
National Development Planning Committee Meeting, the Cabinet Meetings and Parliament.
Ministry need to present an overview of outcomes and financial performance to the ministry
of finance through the following reports:
i.

Quarterly Performance Report and Annual Ministry

ii.

Projected Cash Flow Quarterly and Annual

iii.

MOIC Reports

iv.

Monitoring Report Program / Activities of OBB for the quarter and Annual

v.

Formative Evaluation Report Program / Activities OBB

vi.

Summative Evaluation Report Program / Activities OBB

Reference
Amy , T. Parliamentary Research Officer, (2013).Enhancing monitoring and evaluation for better
results . Retrieved from website:
http://www.parlimen.gov.my/images/webuser/artikel/ro/amy/Results-based Management6.pdf
Kementerian Kewangan , (2012). Bajet berasaskan outcome (KK/OBB/10/600-2/1/3 (1)).
Retrieved from PEKELILING PERBENDAHARAAN BIL. 2 TAHUN 2012 website:
http://www.treasury.gov.my/pekeliling/pp/pp022012.pdf
KPMG International Cooperative. (2011). Making the transition outcome-based budgeting: a six
nation study case study pack. Retrieved from website:
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/outcomebased-budgeting.pdf

Pasukan Projek OBB, Perbendaharaan Malaysia. (2012, June). Pelaksanaan outcome based
budgeting. Persidangan penolong akauntan sektor awam kali ke-10. Retrieved from
http://portal.anm.gov.my/public_html/infoSemasa/Taklimat PPA.pdf

* NI JEK KOT YANG BUBU RASE PENTING..

* lau x cukup,syg leh tmbh page 17(pasl penerangn template strategic) ngn page 32-33(pasl peranan
agensi pusat dlm obb)