16 January 2014
…from TPA’s desk…15
Written by : Bakri Baharom
[email protected] / 019-488-1430
Consultant : Romzi Ishak (POLIMAS)
Flipping CoiNs
# Part 1
Designed and Edited by : Azlida Ahmad (PTSS)
Generally, in the polytechnic DH Scheme you can either be in the
Usually, the official warrant will reach us by the middle of January. As our polytechnic is
academic or management. From my observation, most would prefer to
NOT a statutory entity like universities, the money disbursed must be used by 31 December of
be in the academic.
Some who end up in the management are
the current year. Would you care to guess how much the Government of Malaysia is spending
probably there not by choice. When one first starts as DH41, s/he will
on 32 polytechnics? It is about RM0.8 billion a year. That is a lot of money which comes from
mostly be involved in teaching with some management duties. Those
the tax payers; including you and I.
without pedagogical background would have to attend the Education
course during the holiday. Their added duties may include assisting the
It is a good idea to understand the process of budgeting. The requirement to prepare it is
seniors in examination, industrial training, student intake, sports &
specified in the Treasury Instruction (AP) and Financial Act. We prepare it every 2 years and
clubs, and day to day operation of academic departments. From time to
have it revised towards the end of the first year. The document consists of our needs to cover
time there will be calls for courses, meetings, workshops and seminars
emolument, supply, asset, activities etc. Our headquarters (JPP) will put up a bid for all the
outstations.
polytechnics. Each polytechnic would have to justify the amount requested for. The higher up
authority will consider and approve the submission. How much is POLIMAS's share?
Once JPP receives the "big pie", it will be distributed among the 32 polytechnics based on
the needs. The following is the share POLIMAS have been awarded for the past 3 years,
sourced from the Annual Report:
However, before travelling, they need to seek permission by filling up
specified form available on the eSIS which includes statement on the
YEAR
2012
2011
2010
STUDENT ENROLLMENT
6084
6046
6051
EXPENDITURE (RM)
38,706,463.78
38,708,435.45
34,870,282.25
RM: STUDENT
6,362.00
6,402.32
5,762.73
expenses. This exposes our staff to government financial procedures.
This installment spells out various aspects of how public fund is
If you notice, the operating expenditure and the cost of training per student are high! Each
channelled and spent. Matters such as on procurement will be dealt
student pays only RM400 per year or 6.18% of the actual cost incurred (based on the average of
with in Part 2. There are Do's and Don'ts one has to take note of.
2010 - 2012 figure). That proves how lucky they are to study at our institution.
Remember, in the worst case scenario, you may face disciplinary
action or end up in court. Therefore, financial understanding is
CRUCIAL.
In our polytechnic, the director is known as Head of Department. S/he may empower the
deputies and staff to carry out the job involving the money but the accountability remains
Let’s begin from the start of the year. All government bodies under
his/hers. Thus, a thorough understanding of the current government policy, financial procedures
different ministries will be allocated some amount of money for both
and experience are important in discharging one's duty. We will touch on the various verifying
operation and development expenditures. In the case of polytechnic,
auditors and financial reports to submit later. Let’s learn a few terms with regards to the budget:
we would receive financial allocation through Polytechnic Education
Existing Policy (DSA), New Policy (DB) and One-Offs.
Department (JPP) which reports to the Ministry of Education. The
section disbursing our warrant is known as Management Service
Division, headed by an Administrative and Diplomatic Officer
(PTD).
For our purposes, we focus on only Vot 10 000, 20 000, 30 000 and 40 000. We have hardly
dealt with Vot 50 000, 60 000, 70 000, 80 000 and 90 000. Now, look at the sub-levels of Vot 10 000,
DSA
DB
OneOffs
all programmes or activities in the current year approved by
Treasury or Cabinet.
new programmes or activities which also include additional,
continuation and extension of DSA.
non-ordinary or unexpected expenditure which is not
repeated.
Have you ever seen a Warrant from our headquarters? Each institution
20 000, 30 000 and 40 000.
VOT NUMBER
10 000
20 000
is given a unique identification number called Responsibility Centre (PTJ).
The allocation is divided into different Vot Number. The example shows
EXPENDITURE and REVENUE identified by 2 numbers followed by triple
zeros:
VOT
NUMBER
10 000
20 000
30 000
40 000
50 000
EXPENDITURE TYPE
Emolument
Service and Supply
Asset
Allowances and Fixed
Payment
Other Expenses
VOT
NUMBER
60 000
70 000
80 000
90 000
VOT NUMBER EXTENDED
11 000
12 000
13 000
14 000
15 000
16 000
17 000
21 000
22 000
23 000
24 000
25 000
26 000
REVENUE TYPE
Tax Revenue
Non-Tax Revenue
Non-Revenue
Collection
Federal Revenue
10 000 : to record salary, allowance and other financial benefits to
regular and temporary government servants who occupy permanent
posts, administrators and parliamentarians.
20 000 : to record payment for all types of services and supplies. It also
includes travelling expenses, food and lodging, services rendered,
entertainment and hospitality, payment to temporary and contract
workers, office supplies and spare parts for maintenance and repairs.
30 000
40 000
27 000
28 000
29 000
31 000
32 000
33 000
34 000
35 000
36 000
41 000
42 000
EXPENDITURE TYPE
Salary and Fees
Fixed Allowance
Contribution to Retirement Fund
Overtime Allowance
Other Financial Benefits
Special Allowances
Bonus and Financial Aids
Travelling Expenses and Food & Lodging
Transportation
Communication & Utility
Rental
Food & Beverage
Raw Materials Supply & Materials for Maintenance &
Repair
Other Material Supply (Spare Parts)
Minor Maintenance and Repair
Professional Services, Hospitality and Other Services
Land and Land Maintenance
Building & Building Repair
Facilities & Facilities Repair
Vehicle & Machinery
Asset
Animal, Tree & Seeds
Scholarship and Education Aids
In-country Allowance
The series 21 000 are further sub-divided into 21 100, 21 200, 21 300, 21 400 and so on which
will be further detailed into 21 101 (Food and Beverage), 21 102 (Hotel & Lodging), 21 103 (Train
Fare), 21 104 (Mileage including Bus and Taxi Fare) and so forth. However, it is not necessary to
know up to this level. It is used by the accounting unit to meet the requirement of their computerised
accounting system. The detail is probably used for preparing reports as requested by the finance
30 000 : to record all types of asset including land, building, facilities,
vehicles, machineries, animals, trees and seeds, borrowings and
investments. It also includes major repairs on the asset.
40 000 : to record scholarship payment, various aids and matters like
interest, dividend, government debts, retirement benefits, gratuity,
insurance and compensation.
department or ministry.
It would be sufficient for us to know from 11 000 to 42 000 (24 Vots
altogether). The more you deal with the list the easier it becomes to memorise it. To those who
aspire to higher grades like DH44, DH48, DH52 and DH54, it is time to be familiar with the system, if
you haven't done so. The same system is used in all government ministries, departments and
institutions. Look at the following two examples to illustrate how the different Vot Numbers constitute
certain activities.
Let’s say our headquarters invite you for a meeting in Langkawi, Putra Jaya, Kuching or
elsewhere from Monday to Wednesday. As a government servant we are obliged to carry out His
SCENE 1
Majesty’s service. The director has already approved your trip. What is your preparation for the
journey?

A group of 3 academic staff attended a 2-day seminar in Kuala
Lumpur. It was on Tuesday and Wednesday, from 8.00 am to 5.00
pm. Each participant had to pay RM300 fee. The group had
requested for office transportation which was approved. They
started the journey at 3.00 pm on Monday and left for journey home
at 5.30 pm on Wednesday. What Vot Numbers are involved in this
exercise?
a)
b)
c)
d)
Vot 14 000 for the driver's overtime;
Vot 21 000 for Food and Lodging for all 4 of them
(which could be at different rates);
Vot 26 000 for petrol and highway toll, payments for both
using electronic cards; and
Vot 29 000 for the seminar fees.
a) Read the letter carefully. What time do you have to report? What time does the meeting end on
the last day? Are food and lodging provided by the organiser? Do they ask you to bring along
references and laptop with internet connection? Do they provide you with a tentative timetable?
b) Is it possible to book a ferry ticket departing from Kuala Kedah or Kuala Perlis to Kuah,
Langkawi? Consider also if the meeting is held during school holidays because Langkawi is a
famous tourist destination. You should also realise that there is no night ferry service to/from
Langkawi. Should there be any emergency, you must consider other alternative. There are flight
services to/from Penang and Kuala Lumpur but not Alor Setar.
c) Supposing you start your journey from POLIMAS. You may ask your friend/spouse to send you
or catch a taxi/bus to Kuala Perlis. However, you are entitled for only one-seat taxi fare. Refer
to the published taxi rate by the local Taxi Operators Guideline. As for the ferry, there is no
SCENE 2

POLIMAS is hosting a National Innovation & Invention Through
Exhibition 2014 (iCompEx'14). The number of participants is expected
to be around 700. Twenty judges from universities, industries and other
institutions are invited. Each of them is paid RM1000 net. Banners,
brochures and buntings are printed to promote the event besides an
advertisement in a local newspaper. The tents with tables and chairs
are rented whereas the partitions are bought from local suppliers. A
contractor is engaged to install extra electrical power points for all
booths. Each participant is given packed breakfast and lunch plus
unlimited number of bottles of mineral water on request. The raw
materials for 10 host exhibitions are paid for by POLIMAS. Twenty
students volunteer are to help out throughout the two days.
a)
b)
c)
d)
e)
f)
g)
Vot 24 000 for tents, tables and chairs rentals;
Vot 25 000 for mineral water;
Vot 26 000 for raw materials used in 10 exhibits;
Vot 27 000 for purchasing partitions;
Vot 28 000 for electrical works by the contractor;
Vot 29 000 to pay for judges’ fees, printing of banners, brochures,
bunting and newspaper advertisement, breakfast and lunch; and
Vot 42 000 to pay the students allowances.
other option. It is best to keep all the receipts.
d) Before leaving for your trip, you need to submit a few forms. One is the Official Visit/Journey
Application form available on the eSIS Portal. Your particulars like Name, Date, Designation,
Department, and Basic Salary are readily filled up. Complete on the details: Your Destination,
Type of Task, Name of Organiser, Date Leaving and Return, and Method of Transportation. In
case our network is down, you may resort to filling up the form manually.
e) In line with the government policy on prudent spending, we must choose the cheapest mean
possible. State your estimate on hotel or lodging, food, mileage and other charges like ferry, toll
and taxi fares. Try your best to give an accurate estimation because our office will use the
figures for monthly budget purposes. Some hotels may give discount to government servants,
so make sure you bring your Staff Card along upon check-in.
Submit the form to your
immediate superior for certification together with the call letter. The Accounts Unit will also
report on the current financial balance before approval by the director. Strictly speaking, you
are not allowed to make the journey until you get the green light.
f) If you decide to take a flight, it is cheaper to buy online ticket rather than booking through agents. It is best to 'window shop online' before deciding. Consider the 4 local
airlines: MAS, Air Asia, Fire Fly and Malindo. The first one operates from Kuala Lumpur International Airport (KLIA) while the second from Low Cost Carrier Terminal (LCCT).
Both Fire Fly and Malindo operate from Subang Airport. All these airports provide official Taxi Service. Do not use any illegal taxi as we are government servants on official
duty. If you travel in a group of 2 or 3, just book a taxi to save cost. Again, keep your ticket safely.
g) If you were to drive to your destination, you need to apply for permission. State the particulars about your car, your entitlement grade, the date you are travelling, destination,
type of task and estimated distance. Most importantly, justify why you need to use personal vehicle. Maybe because the place is in a remote area, or you have your
colleagues to travel with, or you need to make many stops along the way, or you are carrying a lot of materials. You should be driving the car that you bought using
government loan. Do you remember the justification when applying the loan then? If you drive your second car, 850cc Kancil while your car loan is Proton Preve 1600cc and
claim your mileage with the latter, you are committing an offence.
h) Whenever you are attending meeting at our headquarters at PjH building, Putra Jaya, there are a few things you should bear in mind. If you are flying back to Alor Setar from
KLIA or LCCT at 8.00 pm, reserve ample time for taxi ride. It is best not to leave the office around 5.15 pm because it is rush-time. Ask the organiser if they could let you go
by 4.30 pm. Another alternative is to catch the KLIA Express train from Putrajaya to KLIA. If you are going to the LCCT, you need to break the journey at Bandar Tasik
Selatan and continue on the bus to the airport. It is a little bit inconvenient though. Whatever your mode of transportation is, make sure you arrive an hour before departure
time. It is also helpful if you have checked-in online earlier.
i)
Whenever you are outstation, you may stay at the hotel or lodging at your friend, parents, or
son/daughter's house. The lodging place should be within 25 km from your meeting venue. Should
you drive, start your journey from your office. To record mileage, set your car's odometer. The
alternative is to use the mileage table provided by the office. However, it is not as accurate
because travelling on the highway seems to be farther. Use Global Positioning System (GPS) as it
helps to locate the correct road and location better. It saves you time and trouble.
j)
Sometimes you are asked to handle a group of students for excursion trip outstation. Our
Standard Operating Procedure (SOP) is you must accompany them throughout the trip. It is not the
drivers’ responsibility to look after the students. When going for camping, you are allowed to bring a
car along in case of emergency. However, if your original schedule does not include visiting
another location, you should not ask the driver to take you there. All precautions must be taken to
ensure our students are safe including not departing at mid night from POLIMAS to Kuala Lumpur.
However, it is always the question of saving on the budget.
k)
What happens if your meeting finishes late, say 6.30 pm? By right, you can spend another
night there. You may also opt to drive half-way home and break your journey for the night. Be
careful when driving at night. Should you arrive home very late like 12.00 mid-night, the
d)
management will be kind enough to let you come to work late, say 10.00 am the next morning.
On page 3, provide all the details about your vehicle. Look at the
5 different Classes, A to E of which one belongs to you based on
your current salary and car engine capacity. Different class
l)
For Government Officers (Grade 41 and above), there is no overtime, while working in
carries different rates. Class E probably refers to motorcycle.
office or outstation. Overtime claim only applies to the Support Group, i.e Grade 1 to 36. Only
The total distance travelled is divided into 4 levels as shown:
meetings on Fridays (in Kedah) or Sundays (in Perlis) qualify for replacement on your other
working days. Any others, like workshops and seminars are not applicable. We will deal with
overtime claims for drivers, technicians and office staff in the coming installment.
At the end of the month you need to submit your T&T claim, that is between 1st and 5th. If
you are late, probably you are required to write-in to explain the delay. But, try not to repeat it
too often. Take note that you are not allowed to submit more than one claim form in a month.
For the final month in the year, submit earlier if possible, because our office is required to settle
commitments by 26 December. If you are not able to, our office will clear payment on the last
day or during the so-called AKB period, 1st to 7th of January. No problem.
KM / CLASS
First 500 km
501 – 1000 km
1001 – 1700 km
More than 1700 km
Let’s take a closer look at your Claim Form:
a)
If you are submitting your claim for the first time, you need not re-invent the wheel. Ask
A
70
65
55
50
B
60
55
50
45
C
50
45
40
35
D
45
40
35
30
E
40
35
30
25
around for the current Claim Template. It is better in Excel than Word version because all
calculations are automatic. Keep the softcopy for future use and hardcopy as your record. You
CLASS
A
B
C
D
E
only need to submit one copy. If possible, print on both sides to save paper.
b)
The first page consists of your basic information: Claim Month/Year, Name, I.C, Grade,
Designation, Basic Salary, Allowances and Total, Account Number, Bank Address, Vehicle
particulars like Model, Registration Number, Engine Capacity and Claim Class, Office and Home
Address. Even though you are not claiming any mileage, you must include your car particulars.
c)
ENGINE CAPACITY (CC)
>1400 cc
>1000 cc
< 1000 cc
>175 cc
<175 cc
Let’s say you belong to Class A and has travelled a TOTAL of 1800 km in a
month. How much is your claim?
(500 x 0.70) + (500 x 0.65) + (700 × 0.55) + (100 × 0.50) = 1,110.00
The second page consists of your trip details. It is divided into a few columns. At the top,
write the programme that you attend with its reference number. In the first column, state the
BASIC MONTHLY SALARY
>RM2,625.45
>RM2,333.00
>RM1,820.75
<RM1,820.75
<RM1,820.75
You notice that the rate per kilometer decreases as your mileage increases.
Date, in the second and third column with Departure and Arrival dates respectively. Write in
details of the purpose and your destination in the next column. Among others, state how you
e)
move around, the routes you took, the address of hotel you put up at, the venue of your meeting
flight, train, or ferry (including toll charges). Even though bus is not listed, it is
and so on. State the mileage you drive in kilometers or the taxi fares you have paid. In the next
all right to claim bus fare. It is best if you include the ticket number and the
3 columns, state the number of Food, Lodging and Day Allowance you are entitled to.
charges. The sub-total is automatically calculated.
The next part is to calculate on your public transport which includes taxi,
f)
Write down the number of days and charges per day you put up at the hotel. Refer to your hotel
invoice. Sometimes the room rate is quoted RM180++. What does it mean? It means, on top of the
basic hotel charges (RM180), there will be some government taxes. Are you eligible to stay at the
hotel if your limit is exactly RM180? Yes, you do. In the claim form, write down the government
charges as per invoice.
Next is the Food and Daily Allowances. The formula is simple. For
every full 24 hours you are away (beginning from your starting time), you
will get ONE day food allowance. If the remaining hours exceeds 8 hours
then you are entitled for an extra ONE daily allowance. Take note that
officer of different grade gets different rate. There is no need for any
h)
The last part to include will be: highway or bridge toll, car parking, laundry charges if you are away
for more than 3 days, postage, telephone, fax, telex and fees. If you are sent to Singapore,
Thailand, Borneo or Brunei you may also claim up to 3% of foreign exchange currency loss.
However, you are not entitled to claim traffic summon for speeding, illegal parking, or beating red
lights.
i)
Since we are using Excel template, the Grand Total is already calculated. Put on your signature
with date and submit to our Account Unit together with ALL your original receipts, invitation letter,
approval forms and a copy of your bank account number. Normally your claim is cleared and
payment is made directly to your bank within 7 days.
receipt here.
g)
The next to settle is hotel or lodging charges. Again, you must know
your maximum legibility as in the following table. Note that this is only
part of the table. Other grades and trip to Sabah or Sarawak are not
included.
Going outstation is about doing our job and not an opportunity to make money. If you were to be an
administrator, the chance is you are required to travel more often. It is a good idea to reserve some
amount of money for the trips. It will become some kind of your “Personal Revolving Fund”. It is most
Jusa C
53 & 54
45 – 52
41 – 44
27 – 40
17 – 26
1 - 16
FOOD
100.00
85.00
60.00
45.00
40.00
40.00
35.00
Footnote:
OFFICIAL
HOTEL
Superior
Actual
180.00
160.00
140.00
130.00
120.00
LODGING
75.00
70.00
60.00
55.00
45.00
40.00
35.00
FOOD
90.00
70.00
60.00
45.00
40.00
40.00
35.00
COURSES
HOTEL
LODGING
Standard
75.00
Standard
70.00
145.00
60.00
130.00
55.00
80.00
35.00
80.00
35.00
65.00
30.00
On Thursday 2 January 2014 we bade goodbye to Badruddin
Baharom (nicknamed BAD, and not my brother), POLIMAS Chief
Hostel Supervisor for about 2 years. He has been promoted to N36
and relocated to serve at JPA in Putrajaya. During his tenure here,
he has contributed so much and was really a team player.
Personally, I have never come across him losing his cool and noncooperative. It is really a tremendous loss to POLIMAS. As a
government servant he has lived up to the motto “Ready to
Serve” (SYMP). We wish you all the best in your new undertaking.
Should you pass by our institution, our door is always open for
you. Good luck BAD.
helpful if you use a Credit Card to pay for flight, hotel and taxi fares. You are given a period of one
month to clear the bill in which time your claim is processed and paid. If you pay close attention to this
process, you need not pay a single cent of interest. It is also a great idea to have two separate bank
accounts; one for your salary (say BIMB) and the other for the claims (say MBB). You may check your
account from the comfort of your office through maybank2u.com.