Volume 8 – Mechanical and Electrical Services - Malaysia Geoportal

Chapter 9 ASSET MANAGEMENT
Table of Contents
Table of Contents .................................................................................................................... 9-i
List of Tables ........................................................................................................................ 9-iv
List of Figures ....................................................................................................................... 9-iv
9.1 INTRODUCTION .......................................................................................................... 9-1
9.2 ARAHAN PERBENDAHARAAN ........................................................................................ 9-1
9.2.1 Latar belakang .............................................................................................. 9-1
9.2.2 Siapa yang tertakluk kepada Arahan Perbendaharaan ..................................... 9-2
9.2.3 Apakah pengubahsuaian / pengemaskinian yang telah dilakukan .................... 9-2
9.2.5 Pengenalan kepada bab B : Tatacara perakaunan ............................................ 9-3
9.2.6 Pengenalan kepada bab C : Audit, kehilangan dan tatacara hapus kira .............. 9-3
9.3 PROCEDURE FOR GOVERNMENTS DEPARTMENT............................................................ 9-4
9.3.1 Peranan dan tanggungjawab pegawai pengawal .............................................. 9-4
9.3.2 Tugas dan tanggungjawab unit pengurusan aset ............................................ 9-5
9.3.3 Penguatkuasaan ........................................................................................... 9-5
9.3.4 Pelaksanaan ................................................................................................. 9-5
9.3.5 Pembatalan .................................................................................................. 9-5
9.3.6 Pemakaian ................................................................................................... 9-6
9.4 TATACARA PENGURUSAN ASET(TPA) ............................................................................ 9-6
9.4.1 Pendahuluan ................................................................................................ 9-6
9.4.1.1 Definisi aset ................................................................................. 9-6
9.4.1.2 Definisi aset alih ........................................................................... 9-6
9.4.1.3 Harta modal ................................................................................. 9-7
9.4.1.4 Inventori ...................................................................................... 9-7
9.4.1.5 Kategori harta modal .................................................................... 9-7
9.4.1.6 Kategori inventori ......................................................................... 9-7
9.4.2 Bab A – Penerimaan ...................................................................................... 9-7
9.4.3 Bab B ......................................................................................................... 9-10
9.4.3.1 Pendaftaran ............................................................................... 9-10
9.4.3.2 Objectif pendaftaran ................................................................... 9-10
9.4.3.3 Tempoh mendaftar ..................................................................... 9-10
9.4.3.4 Pendaftaran aset hadiah .............................................................. 9-10
9.4.3.5 Pendaftaran aset lucuthak ........................................................... 9-10
9.4.3.6 Punca maklumat ......................................................................... 9-11
9.4.3.7 Dokumen pendaftaran ................................................................. 9-11
9.4.3.8 Carta aliran dan proses kerja pendaftaran ..................................... 9-14
March 2009 9-i