Monday, 4 February 2013

Setbacks of the Sabah Delivery System // 沙巴传递系统的问题




民主行动党亚庇国会议员邱庆洲评论有关沙巴州政府的财务管理问题,其实全部州政府部门仍然运用`“行列项目预算管理制度”,而不是以“绩效基本预算制度。 这造成工作效率低,而且公帑运用不得其所。

行列项目预算管理制度’是项简单的财政预算方式,那是依据之前的项目预算而安排新预算。 这些预算通常是依据会计文件的资料和其用途,在行列项目中编定。 其预算是透过各别的部门财务报表和项目进行分组并统计。 这方式显示出之前与现时的财务数据之间的差异


The DAP Kota Kinabalu Member of Parliament Hiew King Cheu commented on the issue of financial management in the Sabah state government that 100% of government departments and ministries are still practicing the “Line Item Budget System” instead of the “Performance Based Budget System”. This leads to ineffectiveness in the disbursement of public funds.

Line Item Budgeting is arguably the simplest form of budgeting - this approach links the inputs of the system to the system. These budgets typically appear in the form of accounting documents that express minimal information regarding purpose or an explicit object within the system. A budget in which the individual financial statement items are grouped by cost centers or departments. It shows a comparison between the financial data for the past accounting or budgeting periods and estimated figures for the current or future period.


Performance Based Budgeting attempts to solve decision making problems based on a programs ability to convert inputs to outputs and/or use inputs to affect certain outcomes. Performance may be judged by a certain program's ability to meet certain objectives that contribute to a more abstract goal as calculated by that program's ability to use resources (or inputs) efficiently—by linking inputs to outputs—and/or effectively—by linking inputs to outcomes. A decision making—or allocation of scarce resources—problem is solved by determining which project maximizes efficiency and efficacy.

There is 30% of Price of Non Conformance (PONC) in Sabah which is a huge wastage of the people’s money. There are rampant red tapes, duplication of works in procurement and payment systems, and delays in the whole delivery system. This huge figure should have been utilized effectively and efficiently to give maximum result to benefit the people in Sabah.

If there is a budgetary reform focused on greater public accountability and improved financial discipline, of course without any element of corruption and abuse of power, Sabah can surely save 30% on the annual budget, i.e. RM1.2 billion of the RM4 billion annual budget of Sabah. This can be reflected in the Penang (RM 800 million) and Selangor (RM1.3 billion) annual budget where it is clear that their budgets even though are very much less when compared to the huge amount budgeted in Sabah, their budget is workable and the wastage is minimal.

Sabah Government annual budget 2013 constitutes:

Emolument 30%
Recurrent Expenditure 25%
Capital Expenditure 25%
Development 20%

The savings of RM1.2 billion out of Sabah Annual Budget 2013 of RM4 billion is just a sector of the recurrent expenditure based on the ‘Line Item Budgeting System’.

Any layman would ask why the Sabah Government does not want to adopt a better system of ‘Performance Based Budgeting System’ but continue to use and to rely on the old system of the ‘Line Item Budgeting System’.


Hiew King Cheu, KK MP



沙巴传递系统的问题

民主行动党亚庇国会议员邱庆洲评论有关沙巴州政府的财务管理问题,其实全部州政府部门仍然运用`“行列项目预算管理制度”,而不是以“绩效基本预算制度。 这造成工作效率低,而且公帑运用不得其所。

行列项目预算管理制度’是项简单的财政预算方式,那是依据之前的项目预算而安排新预算。 这些预算通常是依据会计文件的资料和其用途,在行列项目中编定。 其预算是透过各别的部门财务报表和项目进行分组并统计。 这方式显示出之前与现时的财务数据之间的差异

绩效基本预算制度’是要化解决策上的问题,灵活性的运用财政收支,以达致平衡的效果。 这绩效方式将会给于判断,以及估计一项程序的效果,并有效地使用资源。 这是通过链接输入而有效地计算该绩效,以助于评估其目标,并能锁定特定的目标和结果。此制度所作出的决策可解决资源短缺的问题,并且能够确定哪个项目有效率和有结果。

沙巴州有30%的费用被运用在非一致性(PONC)的项目中,这无疑是耗费了巨大人民的金钱。因为其中有许多的繁杂条文限制,重复项目,无规划的采购和支付,以及传递系统的延迟等问题。 这笔巨大的数目字应该要有效地运用,以造福沙巴人民并给予最大的效果,而不是白白的被浪费掉

如果政府要进行财政预算改革,提高公信力以及改善财政状况,就不该有任何贪污和滥权的情况发生。 这样沙巴州应该可以节省至少30%的财政预算金额,例如沙巴的马币四十亿预算案中,可以节省至少马币十二亿。 从槟城(马币八亿)和雪兰莪州(马币十三亿)的预算案中是与沙巴州的巨额预算案相比是有很大的差距,因为这两个民联的州政府没有随意浪费人民的金钱。

2013年的沙巴州财政预算分配如下:

薪酬 30, 经常开支25, 资本开支 25, 发展 20%。

根据政府部门以行列项目预算管理制度所拟出的额外开支是2013年马币四十亿财政预算案中的十二亿令吉,基本上这是可以被节省下来的。

任何外行者都会问,为什么沙巴州政府不采取绩效基本预算制度”来处理沙州的财政预算,而继续使用和依靠过时的行列目预算管理制度