Belanjawan

1. Belanjawan Konsepperancangan Konsepbelanjawan Negara Belanjawansekolah AnggaranBelanjaMengurus (ABM)

2. KONSEP PERANCANGAN

3. Plans and priorities • To manage school finance effectively, a manager needs a clear longer-term plans and priorities. • Financial management without plans and priorities is just like a house without foundations. • Plans need long-term objectives. • Need a thorough analysis of the school’s current performance and situation. • A SWOT analysis will produce a useful starting point.

4. SWOT ANALYSIS • Strengths – what are these, currently? • Weaknesses – what are these? • Opportunities – what opportunities are likely to arise in the future? • Threats – what threats are likely to arise? • Need to consider the school’s environment, internal resources, organizational culture, school’s performance, and outcomes.

5. PLANNING MODELS • RATIONAL • PRAGMATIC • ENTREPRENEURIAL • LATERAL

6. MODEL ‘A’ The rational approach • Analysis of school ’s current performance and situation. • Produce long term mission, goals or vision of the school. • Objectives - what is to be achieved, when, what criteria? • Plans - what to be done to achieve objectives?

7. MODEL ‘A’ The rational approach C (not visible from B) Goal B A  The rational approach

8. MODEL ‘A’ The rational approach • Resources - human, financial and physical resources required. • Implementation - how, when and by whom? • Monitoring and evaluation - how is it going, criteria for evaluation, and have the objectives been achieved?

9. Weaknesses • Schools are not necessarily rational organisations. Garbage can model. • Rational plan needs predictable and stable environment. • Can only plan for what you can see.

10. MODEL ‘B’ The pragmatic approach • Planning must be a learning and responsive process, learning to understand our changing environment and respond to it (Knight, 1993). • Flexible and builds on existing strengths.

11. MODEL ‘B’ The pragmatic approach Goals A

12. Set backs of MODEL ‘B’ • Lack clarity of objectives. • Short-term. • Responds inadequately to sudden change.

13. MODEL ‘C’ Entrepreneurial approach • Exploiter of opportunity. • Positive search for opportunities. • Example: school offering relevant programmes to another organisation. • Changes in school uniform. • Community education.

14. MODEL ‘C’ Entrepreneurial approach Philosophy and values C B A

15. MODEL ‘D’ The lateral approach • Visionary statement of future goals and identification of possible routes. • Indepth analysis, brain-storming and divergent thinking are required.

16. MODEL ‘D’ The lateral approach Vision or goal D z B y A

17. Konsep BELANJAWAN NEGARA

18. KonsepBelanjawan • BelanjawanmerupakansuatupenyataanHasildanPerbelanjaanbagisuatumasahadapan yang digunakansebagaialatperancangansumberekonominegarauntukmemenuhikeperluannegaradanrakyat; • Ianyamemainkanperananpentingdalammenentukanarahtujudankedudukanekonominegara. OBJEKTIF: • UntukmenentukanagensiKerajaandiberikanperuntukan yang sewajarnyabagidigunakandengancekapdanberkesanuntuksetiap program danaktivitiselarasdenganDasarBelanjawan Negara

19. JENIS BELANJAWAN Anggaranbelanjawan yang disediakan • AnggaranBelanjawanMengurus (operasi) • AnggaranBelanjawan Pembangunan • AnggaranBelanjawan Kumpulan Wang AmanahdanAkaunAmanah • Jangkapendek – 2 tahun (belanjamengurus, perbelanjaanpembangunan) • Jangkapanjang – 5 tahun

20. SISTEM BELANJAWAN YANG DIGUNA Sebelum 1968 – SistemBelanjawanTradisional • Line Item Budgeting • Bottom-up • Zero Based Budgeting 1968 – 1990: SistemBelanjawan Program & Prestasi (SBPP) – PP 5/68 • Program / Aktiviti • PrestasiPerbelanjaan 1990 hinggakiniSistemBelanjawanDiubahsuai MBS • Menitikberatkanhubungan Input-Output-Impak

21. BELANJAWAN – ALAT MENGURUS SUMBER KEWANGAN • Proses belanjawan yang rapimengandungi - • Objektif • Program • Aktiviti • Projek yang dipilih • Spesifikasi output • Impak • Penilaianprogram • AlatPengukuranPrestasi • Samadaperbelanjaandibelanjakanmengikutperancangan • Melihatobjektiftercapaiatautidak

22. SISTEM BELANJAWAN UBAH SUAI- CIRI-CIRI • Batas Perbelanjaan(Expenditure Target – E.T) • Perjanjian Program danLaporanPenilaian(Program Agreements and Exceptions Reports) • Satupusinganpenilaianprogram (Cycle of Program Evaluations) • Satukawalanmenyeluruhterhadapkawalanperuntukan. (A More Generalized Approach to Expenditure Control)

23. CIRI PERBELANJAAN UBAH SUAI – ISTILAH • DasarsediaadavsDasarbaru • Peruntukanone-off vsPerbelanjaanberulang • Nilai Threshold

24. SISTEM BELANJAWAN UBAH SUAI Batas Perbelanjaan • Satujumlahperuntukan yang telahditetapkan di peringkatpermulaan proses belanjawantahunanbagisesuatuagensiuntukmembiayaidasarsediaadabagitahunberkenaan. DasarSedia Ada • Program-program yang telahdiluluskandalambentukperundangan, kelulusankabinet, MenteriatauPerbendaharaanatau lain-lain PihakBerkuasa yang setaraf.

25. SISTEM BELANJAWAN UBAH SUAI PeruntukanDasarBaru • Perbelanjaanuntukaktivitibarutermasuktambahan, sambunganatauperluasankepadadasarsediaadaseperti (dalamuniversiti – penawaran program barudanpenubuhan PTJ baru). • Program/aktivitibaru yang memerlukanperbelanjaanberulang.

26. SISTEM BELANJAWAN UBAH SUAI Peruntukan One-Off • Suatuperbelanjaan yang tidakberulangsepertimengecatbangunan, kerja-kerjamenaiktarafdanpenyelenggaraan, penggantianasetusangdanpembelianasetbarubagi program danaktivitisediaada. • Tiadakesinambunganperuntukandaritahunpertamaketahunberikutnya. • Hendaklahdipastikanperuntukan one-off yang telahdiluluskanbagitahun-tahunlepastidakdiulangdalamtahunbelanjawansemasa.

27. SISTEM BELANJAWAN UBAH SUAI Threshold • Satunilai yang ditetapkanolehPerbendaharaanbagisesuatuagensi yang mananilaiinidigunakansebagaiukuranuntukmenentukanjumlahperuntukantambahan yang wajardilakukanolehPerbendaharaan di dalammenimbangkansesuatucadanganDasarBaru / One-Off.

28. SISTEM BELANJAWAN UBAH SUAI Perjanjian Program • SatupersetujuanantaraagensidenganPerbendaharaanmengenai input yang akandigunakan, output yang akandihasilkandanimpak yang akandicapaiuntuksetiapaktiviti yang dirancang.

29. SISTEM BELANJAWAN UBAH SUAI – elemenutama • The MBS is a system of management designed to establish logical linkages on the relationship between inputs, outputs and impacts. • The MBS is based on fundamental management principles of Letting managers manage • trying to improve resources allocation by bringing about more efficient management of government programs by way of improved accountability.

30. A SHORT INTRODUCTION TO THE MALAYSIAN BUDGETING SYSTEM Koshy Thomas Deputy Undersecretary Ministry of Finance, Malaysia PROSES BELANJAWAN MBS

31. RESULT-BASED BUDGETING UNDER MBS

32. Belanjawansekolah

33. DEFINITION FOR SCHOOL BUDGETING • A plan for the allocation and expenditure of resources to achieve the objectives of the school (Knight, 1993, p.128) • The focus is on planning and the need to relate expenditure to the achievement of objectives.

34. FUNCTIONS OF SCHOOL BUDGETING • Planning • Forecasting • Matching income and expenditure • Establishing priorities • Comparing activities through financial denominators • Implementing plans • Coordinating activities of the school • Allocating resources • Authorizing expenditure and actvities

35. FUNCTIONS OF SCHOOL BUDGETING • Communicating objectives and priorities to personnel • Motivating personnel by delegating responsibilities • Controlling and monitoring expenditure • Strengthening accountability • Obtaining value for money, economy • Matching outcomes against inputs • Assessing cost effectiveness

36. FOUR PHASES IN BUDGET PROCESS - KNIGHT

37. PROSES PENYEDIAAN BELANJAWAN SEKOLAH 4 fasa (Brian Knight, 1993) • Preliminary analysis (strategic, before financial year. Purpose, strategies) • Budget construction (operational, before financial year. Format, construction of draft budget, approval of final budget) • Control and monitoring of expenditure (operational, during financial year) • Evaluation (strategic, after financial year)

38. PROSES PENYEDIAAN BELANJAWAN BUDGET STRATEGIES (Knight, 1993) • Incremental – adjusting the previous year’s budget with increments for any changes in volume. It is difficult to justify. • Pragmatic approach – base the new budget upon the old one and make improvement to the previous budget. • Base budget – use the school plan as the starting point (UK experience).

39. PROSES PENYEDIAAN BELANJAWAN BUDGET STRATEGIES (Knight, 1993) • Zero budgeting – requires each activity to justify its claims for funds. Useful for questioning the status quo, reducing expenditures for which priorities have fallen and making space for new needs. • Planning Programming Budgeting System – relate budget to measurement of achievement.

40. THE BEST STRATEGY? • Needs to adopt a system that fits own needs and meets criteria – • Respond to needs of different subject areas • Take account of priorities • Promote achievement of the school’s objectives • Encourage innovation • Facilitate long-term planning • React rapidly to environmental change • Facilitate evaluation of sub-units • Take account of patterns of power and influence • Ability to spend wisely • Avoid incurring substantial time or other costs • Be easily understood and widely accepted

41. BUDGETARY MONITORING AND EVALUATION • Monitoring compares the actual expenditure against estimated. • Control safeguards funds and ensures money are spent as authorized. • Normally variances occur – three stages of variances: • 1. verification – are the figures correct? • 2. interpretation – what does the variance mean? • 3. corrective action – adjustments needed

42. BUDGETARY MONITORING AND EVALUATION • Evaluation of the budget – 3 aspects: • 1. financial efficiency – compare the out-turn budget with the start-of-year budget. • 2. resource efficiency – looking at what the money was spent on. • 3. effectiveness – assessing whether the expenditure has achieved the outcomes hoped for.

43. ANGGARAN BELANJA MENGURUS- SEKOLAH PTJ