1GFMAS Accrual Accounting

Transformation Project
General Course Overview

July 2017

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Table of Contents

1 1GFMAS Overview – Introduction & Background

2 Project Timeline & Roadmap

3 Solution Overview

4 Application Modules

5 Business Change Impacts – As Is vs To Be

6 Integration between modules in 1GFMAS

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1GFMAS Overview –
Introduction & Background

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 1GFMAS came about as a result of the decision to adopt
Accrual Accounting for prudent fiscal management

The Public Finance

reforms Strategic
Reform Initiatives
(SRI) and sets the
stage for the
transition from Cash
to Accrual
Accounting allowing
for more
transparency and
accountability

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 The adoption of Accrual Accounting gave birth to
1Government Financial and Management Accounting
System – 1GFMAS

Transformation from Cash Basis

to
Accrual Basis accounting
1GFMAS
Accrual Basis

Empowering Ministries
Better financial and Agencies to be
management financially accountable
through complete for their respective
view of government revenues and
assets and liabilities expenditures

Adds depth to the

accountability and
transparency of the
GFMAS management of public
Cash Basis sector resources

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 To realize 1GFMAS, 4 key areas were identified in the system
development strategy to achieve 6 primary objectives

1GFMAS
System Development Strategy
HARMONIZE : CENTRALIZE : INTEGRATE : UPGRADE :
The system must The future 1GFMAS There would be a The current GFMAS
support both cash system would exist single JANM version would be
basis and accrual in a centralized system, which upgraded to the
basis accounting. environment, leverages on latest release of
This would include which would current GFMAS the current system
being able to enhance data functionalities to platform to enable
support transitional integrity and improve work JANM to have the
requirements enable online, processes and latest, improved
real-time reporting produce a lower functionalities
by the Ministries Total Cost of
Ownership

Upgrade current Implement a Centralize the Replace 7 Leverage on the To increase work
GFMAS to cater Cash-Based 37 individual legacy systems latest productivity and
for business and accounting and GFMAS into one into 1GFMAS technology to efficiency by
policy changes Accrual-Based consolidated system to achieve tighter encouraging
and to keep the accounting. 1GFMAS system. improve work & more more
new GFMAS up- Requires Eradicates the processes and seamless automation and
to-date restructuring of synchronizing produce a integration paperless
the existing complexity & lower Total Cost between environment
Chart of multi sources of Ownership 1GFMAS and
Accounts data other key
consolidation. government
systems

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 Current Scenarios – Decentralized GFMAS at Account
Offices (AO)
Currently in GFMAS, Account Offices (AO)
throughout Malaysia have their own SAP
applications installed in designated servers –
decentralized.

In 1GFMAS, All AOs will have integration efforts to

the Head Office (HO) in Putrajaya.

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 Go-Live Scenario – Centralized 1GFMAS Access for all
Account Offices (AO) & Pusat Tanggungjawab (PTJ)

When 1GFMAS goes live, ALL SAP applications will be

centralized to the HO in Putrajaya with Backup,
Redundancy and Disaster Recovery capabilities
providing access to 5,000 PTJs and 80,000 users.

Centralized
Integrated
Robust Platform
High Availability
Secured Environment
Redundancy & Disaster Recovery

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 The 1GFMAS system is able to handle all accounting
processes and reports managed by PTJs, AOs and HO,
replacing the current core eSPKB and GFMAS applications

HO/AO
154 232
Processes Reports

GLFMCO AP  AR
EXAMPLES:
AA  TR  LMS  CM
MM  GUMIS  MCL  IE
SOLMAN  AUTHORISATION

SAP Portal Frontend

PTJ 138 111
Processes Reports

EXAMPLES:
80,000 Waran  Baucar Jurnal  Perolehan
USERS
Panjar  Perakaunan Aset  Terimaan
Pengurusan Arahan Bayaran  Laporan  Data Induk
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 Project Timeline & Roadmap

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 1GFMAS High Level 9th Revision Timeline (page 1/4)

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 1GFMAS High Level 9th Revision Timeline (page 2/4)

2018
Jan Feb Mac April May June July Aug Sept Oct Nov Dec
Extension of Time from 10/8/2018
1GFMAS
R1
Go Live

R1: Hypercare Warranty, Support and Maintenance

R2: UAT + SIT + PAT FAT

R2 Go Live

R2: TTT & DEU

MyCost, AA, BWBI

R2: EUT

MyCost

ISMS
Final Cutover & Migration Activities (Prod)
ST 4 (DR)

ACL
GFMAS
AG Scope of Work Data Consolidation
GFMAS/eSPKB/eTerimaan Data Consolidation

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 Application Modules

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 Mapping of eSPKB, eTerimaan and GFMAS to 1GFMAS

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 Mapping – eSPKB vs 1GFMAS

SAP ECC
6.0
Existing Modules

Waran Peruntukan

Pesanan

Baucar Bayaran Modules

in
Baucar Jurnal 1GFMAS
Penyata Pemungut

ePerolehan

Perubahan Gaji

Penutupan Akhir Tahun

Laporan

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 Mapping – eTerimaan vs 1GFMAS

SAP ECC
6.0

Existing Modules

Penerimaan Bayaran

Penyata Pemungut

Laporan Modules in
1GFMAS
Antara Muka (manual

Buletin

Penyelenggaraan

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 Mapping – GFMAS vs 1GFMAS

SAP 4.7 SAP ECC 6.0

Modules
GFMAS in Modules in
GFMAS 1GFMAS

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 MODUL APLIKASI DALAM 1GFMAS
GENERAL FEATURES
Asset Accounting
• Asset accounting and
• Real time processing in centralized
reporting (including environment
asset leasing and • Transaction processing is highly integrated
Accounts Payable concession) • Dual ledger accounting – accrual (main) General Ledger
• Maintain subsidiary ledgers • Integration with SPA and • Transaction processing and
• Recurring payment features mySPATA for asset
and modified cash basis
financial statement in accrual
RM2,000 and above. • Daily checklist and modified cash basis
• Accrual financial statement and
reporting by controlling officer
Accounts Receivable and fund
• Bill/invoice (Maintain
subsidiary ledgers)
• Customer statement, Cash Management
customer balance • Petty cash auto
confirmation, reminder letter recoupment
and ageing report • Cash forecast
• Cash in hand during
receipting
Activity Based Accounting
• Offline receipting (manual
PTJ) PTJ and Outcome Based
Costing reporting

Material Management Funds Management

• AO check charge line • Online submission of
during PO to reduce warrant allocation to PTJ
rejection during payment • Control of project voted
process fund up to sub setia
• Goods received notes
monitoring
• Integration with SPS & SPA to Human Capital Management
avoid rekey in process in SPS • SG20 prepared by PTJ –
& SPA. expedite salary changes
processing
LMS • Integration with HRMIS
• Maintain subsidiary for States
Advance
Others
BW/BI Dashboard
GUMIS/eGUMIS • Drill down management reporting. Access by Ministries
• Online checking and claim • BI Dashboard – Summary at FGOM and Ministries
for unclaimed moneys eMaklum
• Online submission of • Payment status at invoice and payment stage
unclaimed moneys by eVendor
entity • Vendor online registration and updates
18

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 Business Change Impacts –
As-Is vs To-Be

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 Each level of the Government’s hierarchy is represented within
SAP to allow accurate data entry and subsequently complete
and multi-dimension reporting

FGOM’s Organizational Hierarchy

SAP Field
FGOM
Federal Government of Malaysia Company code

Kementerian / Negeri Cost Center Group

Kementerian Negeri

(Pejabat Perakaunan) Business Area

Kem. Luar Kem. Kerja Raya Kem. …
Negeri Kewangan

Pegawai Pengawal Segment

Perbendaharaan
KSP Utama, JANM

Kod Kumpulan PTJ Perbenda Jab. Cost Center

Jab. Jab. Akauntan Perbendahar
haraan Kastam
Penilaian
Negara aan Utama Group
Harta

Bhg
Bahagian Sub-T Kem Kerja
Pentadbiran
Pinjaman … Sub-T Kem …
Perumahan Raya Pertahananan

Kumpulan PTJ & PTJ Dipertanggung Cost Center/ Profit Center

Kumpulan PTJ & PTJ Membayar Functional Area

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 Business Change Impact – OVERALL

AS-IS TO-BE

Revenue and expenses are

Revenue/Expenses are recognised on
recognised on cash basis upon
accrual basis upon invoicing.
payments received.

The balance sheet is a more accurate

The balance sheet does not show the estimate of financial position. This will
full financial position values. make it easier to predict future
income and fiscal standing.

Centralized database. This promotes

end-to-end transparency capabilities
Decentralized servers and database.
from issuance of invoices to reporting
in one system.

Workflows for PTJ will be made

PTJ/AO Communication Flows are not available to communicate their daily
set up. task, hence promoting system
efficiency and effective control.

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 Business Change Impact – ASSETS (AA)

AS-IS TO-BE

Support transactions such as

Fixed Asset transaction is not acquisitions & additions, transfers,
comprehensive and not properly revalue, impairment and
recorded. retirements as well as recognition
of full depreciation of fixed assets.

All Fixed Asset maintenance &

Asset Register maintenance does
movement will have financial
not have financial linkage.
impact.

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 Business Change Impact – PAYABLES (AP)

AS-IS TO-BE

Details on cheque data can be

No subsidiary ledger maintained displayed and maintained in
for Amanah Cek Batal. It is subsidiary ledger. This will provide
maintained manually. a more organized information
management and tracking.

Payment info through eMaklum: Real time update on vendor

• Only payment update is stored in invoice and payment through
eMaklum. eMaklum.

Recurring transactions process will

No recurring transaction process. be maintained for fixed payment
e.g. rental.

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 Business Change Impact – RECEIVABLES (AR)

AS-IS TO-BE
Introduction of Debtors and
Creditors. Hence, providing clearer
Transactions are recorded based
indications of the financial standing
on cash received and disbursed.
of the organization.

Introduction of provision for

No provision for doubtful debt. doubtful debts. This will be useful for
risk management purpose.

Electronic dishonoured check. This

Manual dishonoured check.
promotes a paperless environment.

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 Business Change Impact – PAYROLL (HCM)

AS-IS TO-BE

PTJ fills in SG20 form manually and PTJ prepares SG20 form and
submit to AO. AO updates performs own Employee data
information into the system. update into the system.

Employee transfer between AOs - Transition of employee between

possibility of no continuation of AOs allows continuity of salary
salary payment. payment due to a centralized
database.

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 Business Change Impact – GLFMCO
AS-IS TO-BE

Dana Amanah (Fund E* and L*)

No budget checking and ceiling budget checking and
for Dana Amanah management is available in the
system.

No checking against Waran Am in Waran Peruntukan will be checking

Waran Peruntukan. Waran Am budget availability.

Financial Statement is by Fund

Financial Statement is at Company (Dana) and Segment (Pegawai
Code level, ie:FGOM Pengawal) level with Inter-Entity
posting.

Dual accounting ledger for accrual

Only one accounting ledger
and modified cash ledger

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 Business Change Impact – MM
AS-IS TO-BE

Procurement process via Materials

Procurement process via eSPKB Management (MM) module in
1GFMAS

Stop Instruction (SI) process is

No Stop Instruction (SI) process
introduced

Detailed report created for every

No detailed report for procurement
procurement process

AO not involved in procurement AO will be involved in procurement

process process

Request Note (Nota Minta) used in Request Note (Nota Minta) no

eSPKB longer used in 1GFMAS

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 Business Change Impact – Cash Management (CM)
PANJAR
AS-IS TO-BE

All Panjar transactions updated

Panjar transaction are recorded
into system in real time for better
manually using Baucar Kecil (Kew.
recording, checking & reporting at
50) and Buku Panjar (Kew. 249A)
any points of times.

Panjar ID creation, maintenance &

monitoring is done by BPOAPA at
Panjar ID (Master Data) is maintain
centralized data based. This will
& monitored outside system.
provide a more organized
information and tracking.

Introduction of automatic
Recoupment process is done recoupment based on payment &
manually. minimum float for each Panjar.

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 Business Change Impact – Cash Management (CM)

Bank Statement
AS-IS TO-BE
Integration via Bank SFTP
Integration via Desktop Banking
encrypted files to Comm. Server.
(DTB). Process Bank statement only
Bank Statement can be process at
can be done at DTB terminal.
any PC.

Details on Amanah Pembatalan EFT

No subsidiary ledger maintained
& Cek Tak Laku can be displayed
for Amanah Pembatalan EFT & Cek
and maintained in subsidiary
Tak Laku.
ledger (AP) & (AR).

Posting of Standing Instruction and

Posting Standing Instruction &
Hibah is done manually through GL
Hibah is done via process bank
posting.
statement

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 Business Change Impact – Cash Management (CM)

Fund Transfer

AS-IS TO-BE

The Fund Transfer program will

Calculation for amount fund
populate how much fund is
required / excess for each AO is
required / excess for each AO at
done manually (outside system).
any point of times.

Posting Fund Transfer via Program

Posting Fund Transfer is done via
Fund Transfer & automatically
Jurnal Posting and the instruction to
generate outbound file to the
the bank is done manually.
specific bank.

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 Integration between modules in
1GFMAS

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 HUBUNGKAIT ANTARA MODUL DALAM SISTEM 1GFMAS

32
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 INTEGRATION-
FUND MANAGEMENT (FM)

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 Kawalan Transaksi
Profil

My
Result

Waran Waran Waran

AM Peruntukan Peruntukan
Kecil

BPTM
MOF BPPP JANM :
BPOPP JHR, NS,
IPN MLK DLL

Aku Terima

Kunci Masuk Aku Terima

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 INTEGRATION –
MATERIAL MANAGEMENT (MM)

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 PO - Pesanan Kerajaan (Bekalan & Perkhidmatan)
CO - Tanggungan Kontrak Kerajaan (Bekalan &
Perkhidmatan)
AP – Data Induk Pembekal &
SEDIA No. SST
GL – Posting Address

FM - Bajet
LULUS PESANAN
AA – Jana Asset ID

SEMAKAN PEJABAT
eP – Purchase Requisition
PERAKAUNAN

PTJ

PEMBEKAL * Dokumen PO sahaja.

 Proses Penerimaan Barang, Pengurangan Kuantiti dan
Perubahan Tanggungan ( PO & CO)

PEMBEKAL

GL – Post transaksi
* Dr Belanja
PENERIMAAN BARANG /Aset
Cr GR/IR
AA – Aset Info

ARAHAN PERUBAHAN
PENGURANGAN TANGGUNGAN
FM – Bajet
KUANTITI KONTRAK
PO CO

PROSES BAYARAN
 WO - Pesanan Kerajaan (Kerja)
CW - Tanggungan Kontrak Kerajaan (Kerja)

SEDIA AP – Data Induk Pembekal &

No. SST

LULUS PESANAN eVendor – Pembekal Kerja

GL – Posting Address
SEMAKAN PEJABAT
FM - Bajet
PERAKAUNAN
AA – ID AUC
PTJ

PERUBAHAN PESANAN /
FM – Bajet
TANGGUNGAN KONTRAK

PROSES BAYARAN
 WU - Waran Perjalanan Udara (Pukal & Bukan Pukal)

AP – Akaun Pukal & Data Induk

SEDIA Pembekal
GL – Posting Address

LULUS PESANAN FM - Bajet

GTS – eWaran MAB

SEMAKAN PEJABAT
PERAKAUNAN

PTJ

AP – Bayaran Pukal bagi WU

PROSES BAYARAN
(Pukal)
 Proses Bayaran

AP – Bayaran WPK
SEDIA ARAHAN BAYARAN
FM – Bajet (Nota Debit /Kredit)

PERAKUAN 1 eP – Arahan Bayaran

SEMAKAN PEJABAT PERAKAUNAN * Sekiranya terdapat

penambahan kod akaun
potongan (selain potongan
CDC).

PO CO WO CW WU

PERAKUAN 2 * Dr GR/IR * Dr Belanja/Aset

Cr Vendor (ABB) Cr Vendor (ABB)

PAYMENT RUN * Dr Vendor (ABB)

Cr Bank
 INTEGRATION –
ACCOUNT PAYABLE (AP)

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 INVOIS TANPA PT

DATA INDUK (VENDOR) SEDIA ARAHAN AP

AP PEMBAYARAN

PERAKU 1 (Arahan Pembayaran) AP

TIADA
SEMAK PERAKU 2 (Arahan Pembayaran)
FM AP
BAJET

ADA
GL

PEJABAT PERAKAUNAN
(Semak Kod Perakaunan) AP
Proses Biasa
Integrasi Diluar Modul SAP
Integrasi Antara Modul
SAP
 INVOIS TANPA PT

Selepas
Arahan Pembayaran AP
(Invois Tanpa PT)

HCM

AA PAYMENT RUN AP

GUMIS CM

Dt Vendor
Kt Bank
AR LAPORAN
 PENGANTIAN EFT TERBATAL

CR File
SEDIA ARAHAN AP
CM PEMBAYARAN
Dt Bank
Kt EFT Batal

PERAKU 1 (Arahan Pembayaran) AP

TIADA
SEMAK PERAKU 2 (Arahan Pembayaran)
FM AP
BAJET

ADA
GL

PEJABAT PERAKAUNAN
(Semak Kod Perakaunan) AP
Proses Biasa
Integrasi Diluar Modul SAP
Integrasi Antara Modul SAP
 PENDAFTARAN/PINDA/BATAL
PUKAL

Kew 310
Daftar/Pinda/ Kew 311
Batal
AP

PEJABAT PERAKAUNAN AP
 PEMBAYARAN BIL PUKAL

AP505
IBU PEJABAT AP
AP506
AP507
AP508

PEJABAT PERAKAUNAN AP

 Simulasi
 Kelulusan
Pukal
 Proses
Bayaran Pukal
 INTEGRATION –
ASSET ACCOUNTING (AA)

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 ASET PAJAKAN

Wujud Aset ID Pemerolehan Aset

AA AA

Jadual Terperinci
Kos Kewangan &
Rekod
Pembayaran AA

Arahan
Pembayaran AP

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 INTEGRATION –
CASH MANAGEMENT (CM)

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 PANJAR

TERIMA REKUPMEN/APUNGAN ASAL CM PEMBAYARAN CM

1. Manual
2. Auto
REKUPMEN CM

ARAHAN PEMBAYARAN AP
 ALIRAN TUNAI

BWBI

BANK ePintas
Laporan
Penyata Bank Penyata Bank

Penyata Bank
CASH Rekupmen Panjar
AR Cek Tak Laku MANAGEMENT AP
(CM)

Penyata Bank
SWIFT Code
Posting Transaksi HRMIS
MM Semakan Bajet SWIFT Code

GL
eBantuan
 INTEGRATION –
ACCOUNT RECEIVABLE (AR)

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 TERIMAAN

Penjualan AR
AA Aset
BIL

LM Pembayaran/Penyelesai
S an

Dividen/Faedah AR
TR RESIT

AP
Pendahuluan Perjalanan

PENYATA PEMUNGUT AR CM
CM Forecast Incoming
Posting Penyata Bank

PERAKU 1 DAN 2
Customer Recon Posting

BANK
GL
 INTEGRATION –
HUMAN CAPITAL MANAGEMENT
(HCM)

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 GAJI

Kunci Masuk SG20 HCM-PA

PROSES GAJI
HCM-PY
(SIMULASI & ACTUAL)

GL
Gaji/Penyelesaian

ACTUAL POSTING AP

Pembayaran Gaji &

Potongan
 1GFMAS Online Help & Support

1GFMAS.Support@theiagroup.com

1 – 300 – 8888 - 42

Effective throughout the TTT and EEU Training Duration ONLY

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 Our 1GFMAS Project Team

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