Belanjawan
1.
2.
3.
4.
Konsep perancangan
Konsep belanjawan Negara
Belanjawan sekolah
Anggaran Belanja Mengurus
(ABM)
KONSEP PERANCANGAN
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.
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.
PLANNING MODELS
•
•
•
•
RATIONAL
PRAGMATIC
ENTREPRENEURIAL
LATERAL
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?
MODEL ‘A’ The rational approach
C
(not visible from B)
Goal
B
A
The rational approach
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?
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.
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.
MODEL ‘B’ The pragmatic approach
Goals
A
Set backs of MODEL ‘B’
• Lack clarity of objectives.
• Short-term.
• Responds inadequately to
sudden change.
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.
MODEL ‘C’ Entrepreneurial approach
Philosophy and values
C
B
A
MODEL ‘D’ The lateral approach
• Visionary statement of future
goals and identification of
possible routes.
• Indepth analysis, brain-storming
and divergent thinking are
required.
MODEL ‘D’ The lateral approach
Vision or goal
D
z
B
y
A
KONSEP BELANJAWAN
NEGARA
Konsep Belanjawan
• Belanjawan merupakan suatu penyataan Hasil dan
Perbelanjaan bagi suatu masa hadapan yang digunakan
sebagai alat perancangan sumber ekonomi negara
untuk memenuhi keperluan negara dan rakyat;
• Ianya memainkan peranan penting dalam menentukan
arah tuju dan kedudukan ekonomi negara.
OBJEKTIF:
• Untuk
menentukan
agensi
Kerajaan
diberikan
peruntukan yang sewajarnya bagi digunakan dengan
cekap dan berkesan untuk setiap program dan aktiviti
selaras dengan Dasar Belanjawan Negara
JENIS BELANJAWAN
Anggaran belanjawan yang disediakan
1. Anggaran Belanjawan Mengurus (operasi)
2. Anggaran Belanjawan Pembangunan
3. Anggaran Belanjawan Kumpulan Wang
Amanah dan Akaun Amanah
• Jangka pendek – 2 tahun (belanja mengurus,
perbelanjaan pembangunan)
• Jangka panjang – 5 tahun
SISTEM BELANJAWAN YANG DIGUNA
Sebelum 1968 – Sistem Belanjawan Tradisional
• Line Item Budgeting
• Bottom-up
• Zero Based Budgeting
1968 – 1990: Sistem Belanjawan Program & Prestasi
(SBPP) – PP 5/68
• Program / Aktiviti
• Prestasi Perbelanjaan
1990 hingga kini Sistem Belanjawan Diubahsuai MBS
• Menitikberatkan hubungan Input-Output-Impak
BELANJAWAN – ALAT MENGURUS SUMBER KEWANGAN


Proses belanjawan yang rapi mengandungi 1. Objektif
2. Program
3. Aktiviti
4. Projek yang dipilih
5. Spesifikasi output
6. Impak
7. Penilaian program
Alat Pengukuran Prestasi
1. Samada perbelanjaan dibelanjakan
mengikut perancangan
2. Melihat objektif tercapai atau tidak
SISTEM BELANJAWAN UBAH SUAI- CIRI-CIRI
1. Batas Perbelanjaan (Expenditure Target – E.T)
2. Perjanjian Program dan Laporan Penilaian
(Program Agreements and Exceptions Reports)
3. Satu pusingan penilaian program (Cycle of
Program Evaluations)
4. Satu kawalan menyeluruh terhadap kawalan
peruntukan. (A More Generalized Approach to
Expenditure Control)
CIRI PERBELANJAAN UBAH SUAI –
ISTILAH
• Dasar sedia ada vs Dasar baru
• Peruntukan one-off vs Perbelanjaan
berulang
• Nilai Threshold
SISTEM BELANJAWAN UBAH SUAI
Batas Perbelanjaan
• Satu jumlah peruntukan yang telah ditetapkan di
peringkat permulaan proses belanjawan
tahunan bagi sesuatu agensi untuk membiayai
dasar sedia ada bagi tahun berkenaan.
Dasar Sedia Ada
• Program-program yang telah diluluskan dalam
bentuk perundangan, kelulusan kabinet, Menteri
atau Perbendaharaan atau lain-lain Pihak
Berkuasa yang setaraf.
SISTEM BELANJAWAN UBAH SUAI
Peruntukan Dasar Baru
• Perbelanjaan untuk aktiviti baru termasuk
tambahan, sambungan atau perluasan kepada
dasar sedia ada seperti (dalam universiti –
penawaran program baru dan penubuhan PTJ
baru).
• Program/aktiviti baru yang memerlukan
perbelanjaan berulang.
SISTEM BELANJAWAN UBAH SUAI
Peruntukan One-Off
• Suatu perbelanjaan yang tidak berulang seperti
mengecat bangunan, kerja-kerja menaiktaraf
dan penyelenggaraan, penggantian aset usang
dan pembelian aset baru bagi program dan
aktiviti sedia ada.
• Tiada kesinambungan peruntukan dari tahun
pertama ke tahun berikutnya.
• Hendaklah dipastikan peruntukan one-off yang
telah diluluskan bagi tahun-tahun lepas tidak
diulang dalam tahun belanjawan semasa.
SISTEM BELANJAWAN UBAH SUAI
Threshold
• Satu nilai yang ditetapkan oleh Perbendaharaan
bagi sesuatu agensi yang mana nilai ini
digunakan sebagai ukuran untuk menentukan
jumlah peruntukan tambahan yang wajar
dilakukan oleh Perbendaharaan di dalam
menimbangkan sesuatu cadangan Dasar Baru /
One-Off.
SISTEM BELANJAWAN UBAH SUAI
Perjanjian Program
• Satu persetujuan antara agensi dengan
Perbendaharaan mengenai input yang akan
digunakan, output yang akan dihasilkan dan
impak yang akan dicapai untuk setiap aktiviti
yang dirancang.
SISTEM BELANJAWAN UBAH SUAI –
elemen utama
1. The MBS is a system of management designed
to establish logical linkages on the relationship
between inputs, outputs and impacts.
2. The MBS is based on fundamental
management principles of Letting managers
manage
3. trying to improve resources allocation by
bringing about more efficient management of
government programs by way of improved
accountability.
A SHORT INTRODUCTION TO THE MALAYSIAN
BUDGETING SYSTEM
Koshy Thomas
Deputy Undersecretary
Ministry of Finance, Malaysia
PROSES BELANJAWAN MBS
RESULT-BASED BUDGETING
UNDER MBS
BELANJAWAN SEKOLAH
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.
FUNCTIONS OF SCHOOL BUDGETING
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
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
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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
FUNCTIONS OF SCHOOL BUDGETING


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

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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
FOUR PHASES IN BUDGET PROCESS - KNIGHT
No Phase
.
1 Preliminary analysis
Type
Year
Strategic
2
Budget construction
Operational
3
Control and monitoring
of expenditure
Evaluation
Operational
Before
financial year
Before
financial year
During
financial year
After financial
year
4
Strategic
PROSES PENYEDIAAN
BELANJAWAN SEKOLAH
4 fasa (Brian Knight, 1993)
1. Preliminary analysis (strategic, before financial
year. Purpose, strategies)
2. Budget construction (operational, before
financial year. Format, construction of draft
budget, approval of final budget)
3. Control and monitoring of expenditure
(operational, during financial year)
4. Evaluation (strategic, after financial year)
PROSES PENYEDIAAN BELANJAWAN
BUDGET STRATEGIES (Knight, 1993)
1. Incremental – adjusting the previous year’s
budget with increments for any changes in
volume. It is difficult to justify.
2. Pragmatic approach – base the new budget
upon the old one and make improvement to
the previous budget.
3. Base budget – use the school plan as the
starting point (UK experience).
PROSES PENYEDIAAN BELANJAWAN
BUDGET STRATEGIES (Knight, 1993)
5. 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.
6. Planning Programming Budgeting System –
relate budget to measurement of achievement.
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
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
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.
ANGGARAN BELANJA
MENGURUS- SEKOLAH PTJ