PENGURUSAN ASET

ASET

Aset ialah pemilikan sesuatu yang berharga yang diperolehi bagi tujuan memegang atau menggunakan dalam sesuatu tempoh atau sepanjang masa di dalam menguruskan sesuatu institusi.

ASET KERAJAAN

Wang awam

Harta berbentuk fizikal

Tanah dan bangunan

Jalan raya

Kenderajaan/loji

Senjatapi dan peluru

Stor perubatan

Stor pakaian

Kelengkapan pejabat

DEFINISI ASET

Aset adalah harta modal, barang-barang stok, hartanah, bangunan, jalan dan tanah yang diperolehi secara pembelian daripada peruntukan kerajaan, disita, dilucuthak, dirampas, tidak dituntut, tidak bertuan, hadiah atau pemberian.

DEFINISI HARTA MODAL

Barang-barang takluak yang bernilai rm500 atau lebih setiap unit (tidak termasuk perabut, permaidani, langsir dsbnya)

KATEGORI HARTA MODAL

Kenderaan (kereta, van, motorsikal dan sebagainya).

Loji (loji pusat hawa dingin, loji pembersihan air dan sebagainya).

Mesin peralatan dan kelengkapan pejabat dan sebagainya.(Kamera, komputer, mesin taip dsb).

DEFINISI INVENTORI

Barang-barang takluak yang bernilai kurang dari rm500 setiap unit (termasuk perabot, permaidani, langsir dsbnya tanpa mengambil kira kos).

KATEGORI INVENTORI

Peralatan dan kelengkapan pejabat (alat pengira, kipas angin, dsbnya).

Perabot, permaidani, langsir, (kerusi, meja, langsir, kabinet besi, almari dsbnya.)

DEFINISI BEKALAN PEJABAT

Termasuk semua barang luak (consumables) (ball pen, kertas am dsbnya). Alat tulis serta kelengkapan pejabat takluak (non-consumable) yang rendah nilainya dan tidak ekonomi untuk dikesan penempatannya secara satu persatu (gunting, stapler dsbnya).

MERANCANG KEPERLUAN

1. Menentukan keperluan

2. Mengkaji penggunaan

3. Membuat anggaran penggunaan

PEROLEHAN / PEMBELIAN

Tujuan: untuk mendapatkan nilai yang terbaik.

1. Pembelian yang paling menguntungkan.

2. Pastikan peruntukan mencukupi.

3. Kuasa pembelian diperolehi.

4. Spesifikasi barang ditentukan.

5. Nasihat teknikal diperolehi.

6. Dasar dan pertaturan pembelian dipatuhi.

PENYIMPANAN

Tujuan: untuk mengelakkan daripada kehilangan, kekurangan, kerosakan, keusangan dan kelusuhan.

1. Simpan di tempat yang sesuai dengan jenis barang.

2. Memberi perhatian kepada cara susunan barang-barang.

3. Pastikan keselamatan barang-barang.

4. Sediakan tanda-tanda amaran.

PENYELENGGARAAN

Tujuan:

Untuk melanjutkan usia penggunaan barang dan sentiasa di peringkat yang efisyen.

Untuk menentukan keselamatan pengguna.

JENIS PENYELENGGARAAN:

1. Penyelenggaraan dirancang.

2. Penyelenggaraan tidak dirancang.

PEMINDAHAN / PENGELUARAN

Tujuan: Bagi mempastikan bahawa kesemua pemindahan atau pengeluaran dibuat dengan kebenaran.

1. Pemindahan/pengeluaran barang dibuat dengan kebenaran bertulis.

2. Pastikan barang yang dipindah sampai ke destinasinya.

3. Dapatkan perakuan terima pemindahan.

4. Pengeluaran biarlah dalam kuantiti yang munasabah.

PENGGUNAAN

Tujuan: Bagi mempastikan harta Kerajaan digunakan dengan berkesan untuk mencapai objektif tertentu.

1. Penggunaan mengikut keperluan barang-barang.

2. Penggunaan mengikut cara yang ditetapkan.

3. Penggunaan adalah di bawah kawalan/penyeliaan.

4. Penggunaan hendaklah dibuat secara berhati-hati.

MEREKOD

Tujuan: Kawalan secara dokumen supaya dapat mengesan dan mengakaun semua harta yang dimiliki.

1. Pastikan semua harta kerajaan direkod dengan kemaskini. (rujuk pekeliling perbendaharaan 2/1991)

2. Wujudkan sistem maklumat yang kemaskini dan berkesan bagi memudahkan pihak pengurusan mencapai penggunaan yang optima serta pengurusan harta yang cekap.

3. Pastikan semua harta kerajaan mempunyai label hak milik kerajaan dan nombor kod.

JENIS DAFTAR REKOD

Daftar harta modal - kew 312, 312a

Daftar inventori - kew 313

Daftar stok dan bekalan pejabat -kew 314

Daftar pergerakan harta modal – kew 315

PEMERIKSAAN / VERIFIKASI

Tujuan: Kawalan secara fizikal supaya dapat mempastikan barang-barang masih ada dalam keadaan yang baik.

1. Verifikasi/pemeriksaan perlu diadakan mengikut lat masa yang ditentukan.

2. Pemeriksa/pemverifikasi stok perlu dilantik secara bertulis.

3. Pemeriksaan dibuat secara sistematik.

4. Sediakan laporan-laporan yang tertentu.

PELUPUSAN

Tujuan: Bagi membatalkan atau mengeluarkan rekod barang-barang daripada daftar.

1. Membolehkan jabatan membeli atau mendapatkan barang baru.

2. Menjimatkan ruang simpanan.

3. Mengelakkan susut nilai yang berterusan.

4. Mengelakkan kemungkinan barang disalahgunakan.

5. Mengelakkan risiko kehilangan.

KEHILANGAN

Tujuan: Mempastikan bahawa segala kes kehilangan harta kerajaan disiasat, dilapor dan tindakan sewajarnya diambil.

1. Semua kehilangan perlu dilaporkan.

2. Kehilangan jenayah memerlukan laporan polis serta laporan awal

3. Siasatan jabatan/kementerian perlu diadakan.

4. Laporan akhir.

5. Dapatkan ganti jika kehilangan wang.

6. Hapuskira jika kehilangan barang/ wang.

PERANAN dan TANGGUNGJAWAB PEGAWAI PENGAWAL

1. Mengawasi aktiviti perolehan dan pengurusan stor supaya ianya berjalan dengan lancar dan sistematik;

2. Memastikan pembelian dibuat mengikut paras stok yang ditentukan;

3. Memastikan semua loji dan lain-lain harta diselenggarakan dengan segera;

4. Memastikan stok yang usang dan berlebihan dilupuskan dengan segera;

5. Mengawasi penyelenggaraan dan pengurusan kenderaan dilaksanakan sewajarnya;

6. Menentukan verifikasi stok dan pengiraan stok dilakukan mengikut latmasa yang ditetapkan;

7. Memberi perhatian terhadap masalah dan kebajikan kakitangan stor.

8. Melantik Lembaga pemeriksa bagi pelupusan

9. Melantik Pegawai/lembaga Penyiasat bagi kehilangan

10. Melantik Pemverifikasi stok

11. Menimbang dan meluluskan hapuskira untuk kes-kes kehilangan

12. Menimbang dan meluluskan pelupusan

13. Menimbang dan meluluskan hapuskira untuk kes-kes kehilangan

14. Mengambil tindakan tatatertib dan surcaj

KAWALAN HARTA MODAL/ INVENTORI/BEKALAN PEJABAT

Arahan perbendaharaan207 hingga 285 (sehingga 1981)

Arahan perbendaharaan - tatacara pengurusan stor (spp. 27/1981) - berkuatkuasa 1.1.1982

Surat pek.perbendaharaan bil.3/1985 (penglibatan pegawai pengawal dalam pengurusan stor berkuatkuasa 17.1.1985

Pekeliling perbendaharaan bil.2/1991 (penggunaan borang-borang baru bagi pengurusan harta modal, inventori dan bekalan pejabat)

Surat pekeliling am bil.2/1995 (mengenai penyelenggaraan harta kerajaan berkuatkuasa 21.3.1995

Surat pekeliling perbendaharaan bil.12/95 - mengenai tanggungjawab pegawai pengawal mengenai pengurusan stor

Pekeliling perbendaharaan bil.2/80 -penyenggaraan kenderaan dan loji

Surat pekeliling perbendaharaan bil.2/97 - panduan menguruskan pelupusan aset awam

Arahan perbendaharan 314 - 328 - urusan menguruskan kehilangan

ISU/MASALAH
i) Kurang perhatian, pengawasan dan penyeliaan oleh Peg.Pengawal/Ketua Jab.
ii) Tiada Perancangan pembelian
iii) Perekodan stok dan aset tidak memuaskan
iv) Prestasi lemah dan kadar pusingan stok rendah
v) Stok berlebihan dipesan dan disimpan
vi) Stok yg.lambat dan tidak bergerak terus disimpan

vii) Pemeriksaan dan verifikasi stok tidak dibuat
viii) Pelupusan lewat
ix) Kehilangan berlaku tidak terus dilaporkan
x) Aset tidak dijaga atau diuruskan dengan baik
xi) Tiada maklumat/data stor yang kemaskini
xii) Tanah dan bangunan dibiarkan dan tidak diusahakan utk memperolehi hasil
xiii) Kelemahan pengurusan aset
xiv) Tiada tindakan susulan Jawatankuasa Kira-kira Awam Negara (PAC)

TINDAKAN

Jawatankuasa kabinet mengenai keutuhan Pengurusan Kerajaan

Jawatankuasa Pengurusan Pengurusan Aset Jabatan

Jawatankuasa Pengurusan Kewangan Kementerian/Jabatan

1. Kaji semula keperluan stor yang sedia ada (tutup/kurang/menggabung )

2. Kurangkan pegangan stok

3. Kurangkan bilangan item yang disimpan

4. Penyeragaman item yang disimpan

5. Amalkan perolehan ‘Just In Time’ di mana sahaja mungkin

6. Simpan hanya stok operasi

7. Perekodkan melalui komputer

8. Mengkaji semula tempoh simpanan

CARA PENDEKATAN TINDAKAN SUSULAN

1. Beri perhatian meningkatkan pengawasan dan penyeliaan

2. Lantik pegawai aset

3. Pastikan perancangan perolehan

4. Pastikan wujud penyelarasan di antara perolehan dan penyimpanan stok/pengurusan aset.

5. Monitor prestasi dan kadar pusingan stok

6. Pastikan pemeriksaan dan verifikasi dibuat di stor dan aset diperiksa.

7. Pastikan ada jadual penyelenggaraan supaya aset diuruskan dengan baik.

8. Pastikan baki stok disemak, adakan anggaran realistik sebelum pesanan baru dibuat.

9. Monitor pelupusan dan pastikan tindakan tindakan pelupusan diambil atas stok yang lambat dan tidak bergerak.

10. Monitor kehilangan.

11. Semak rekod stok dan aset
12. Pastikan maklumat/data stor sentiasa kemaskini

13. Tanah dan bangunan yang digunakan diusahakan untuk memperolehi hasil

14. Teliti laporan-laporan kelemahan pengurusan aset dan ambil tindakan susulan

TANGGUNGJAWAB KETUA JABATAN

Selenggara dan memeriksa harta awam

Sedia laporan pemeriksaan kepada pegawai pengawal- borang kew 300w

JADUAL PEMERIKSAAN HARTA AWAM

Harta Modal

Inventori

Bekalan Pejabat

Verifikasi Stok:

Barang sangat menarik

Barang menarik

Barang tidak menarik

Pemeriksaan stok

Pemeriksaan mengejut

2 tahun sekali

Sekali setahun.

2 kali setahun

1 kali setahun

1 kali dalam 2 tahun

1 kali seminggu

Dari masa ke masa

PELUPUSAN HARTA

Sebab pelupusan;

Permohonan Pelupusan;

Penurunan Kuasa Pelupusan;

Perlantikan Lembaga Pemeriksa;

Kaedah Pelupusan;

Surat Pekeliling Perbendaharaan Bil. 2 Tahun 1997

SEBAB PELUPUSAN

Aset telah diguna dan tidak diperlukan lagi;

Aset belum guna tetapi berlebihan;

Aset sudah diguna tetapi tidak ekonomi dibaiki;

Aset telah tidak boleh digunakan lagi.

Peruntukan Perkapita Prasekolah

Pemberian dan Bantuan

Pemberian bermaksud wang atau barangan yang diperuntuk dan diagihkan kepada sekolah untuk menampung keperluan pembelajaran dan pengajaran misalnya Bantuan Per Kapita. Pemberian juga termasuklah wang atau barangan yang diperuntuk dan diagihkan kepada sekolah untuk menampung pembekalan makanan bermasak atau bahan makanan mentah kepada murid prasekolah iaitu Pemberian Bantuan Makanan Pelajar.

Pemberian Bantuan Per Kapita ( Per Capita Grant - PCG )

Peruntukan ini hendaklah dibelanjakan pada tahun semasa dan tidak melebihi 10% daripada jumlah asal PCG yang diterima dalam tahun berkenaan yang dibenarkan dibawa ke tahun hadapan. Peruntukan ini hendaklah diakaunkan ke dalam Buku Tunai Kumpulan Wang Kerajaan.

Geran Pelancaran

Peruntukan ini diberi oleh Bahagian Pembangunan dan Perolehan Kementerian Pelajaran kepada kelas prasekolah dan sekolah yang baru beroperasi. Ia bertujuan membantu pengurusan sekolah bagi memulakan operasi pentadbiran kelas. Kadar adalah ditentukan mengikut kategori sekolah mengikut garis panduan yang disediakan oleh KPM. Bantuan ini akan diakaunkan ke dalam Buku Tunai Kumpulan Wang Kerajaan di bawah lajur Pelbagai dengan menyelenggarakan Akaun Subsidiari. Pengurus sekolah boleh menggunakan

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NehI'm hungry - An infant uses the sound reflex "Neh" to communicate its hunger. The sound is produced when the sucking reflex is triggered, and the tongue is pushed up on the roof of the mouth.

Owh

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After birth, and leaving the underwater world of the womb, an infant will begin to vocalize his or her communication. From birth until about 4 months of age, this communication consists mainly of reflexive crying to express feelings (Fitzpatrick, 2002). At this point, it is imperative to continue speaking with the baby. Mirroring sounds and early words, responding to her communication, and answering her cries are all ways to start an infant on the road to speech. Studies of babies’

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Source : http://www.ncrel.org/sdrs/areas/issues/methods/instrctn/in5lk5.htm

Developmentally appropriate practices include the following teaching strategies:

• Active Learning Experiences. Developmentally appropriate programs promote children's active exploration of the environment. Children manipulate real objects and learn through hands-on, direct experiences. The curriculum provides opportunities for children to explore, reflect, interact, and communicate with other children and adults (National Association for the Education of Young Children, 1996). Learning centers are one means of providing active learning experiences. Field trips, real life experiences--such as cooking, reenacting historical events, conducting scientific experiments, and participating in community service projects--are other examples.

• Varied Instructional Strategies. Developmentally appropriate practice encourages the use of varied instructional strategies to meet the learning needs of children. Such approaches may include process writing, skill instruction, guided reading, modeled writing, cooperative learning, independent learning activities, peer coaching and tutoring, teacher-led instruction, thematic instruction, projects, learning centers, problem-based learning, and literature-based instruction (Privett, 1996; Stone,1995; American Association of School Administrators, 1992). By providing a wide variety of ways to learn, children with various learning styles are able to develop their capabilities. Teaching in this way also helps provide for multiple intelligences, and enables children to view learning in new ways.

• Balance Between Teacher-Directed and Child-Directed Activities. Developmentally appropriate practice encourages a mixture of teacher-directed and child-directed activities. Teacher-directed learning involves the teacher as a facilitator who models learning strategies and gives guided instruction. Child-directed learning allows the child to assume some responsibility for learning goals.

• Integrated Curriculum. An integrated curriculum is one that connects diverse areas of study by cutting across subject-matter lines and emphasizing unifying concepts. It combines many subject areas into a cohesive unit of study that is meaningful to students. An integrated curriculum often relates learning to real life. It also recognizes the importance of basic skills and the "inclination to use them" (National Association for the Education of Young Children, 1996).

One technique for integrating curricula is a thematic approach, which "motivates students to investigate interesting ideas from multiple perspectives. The central theme becomes the catalyst for developing concepts, generalizations, skills, and attitudes" (American Association of School Administrators, 1992, p. 25). Not all integrated curricula revolve around a theme, however. Whole language and writing across the curriculum are examples of integrated approaches that may or may not involve a thematic approach (American Association of School Administrators, 1992).

• Learning Centers. Learning centers are independent stations set up throughout the classroom where children can go to actually engage in some learning activity. Children choose the center they will go to and decide on the amount of time to spend there. The learning center approach provides a time when children explore and practice skills to their own satisfaction. These centers provide children with opportunities for hands-on learning, cooperative learning, social interaction, real-life problem solving, autonomous learning, and open-ended activities. "Open-ended activities allow for each child to successfully engage in the activity at whatever skill level the child happens to be," notes Stone (1995, p. 123). Learning centers should reflect the goal of active learning; they must not be workstations full of worksheets for students to complete. Learning centers offer an opportunity for children to be responsible for their own learning; this responsibility is the foundation for lifelong learning (Stone, 1995).

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