{"id":871,"date":"2024-09-19T08:22:27","date_gmt":"2024-09-19T08:22:27","guid":{"rendered":"https:\/\/mof1.sabah.gov.my\/?page_id=871"},"modified":"2025-08-06T00:51:02","modified_gmt":"2025-08-06T00:51:02","slug":"soalan-lazim","status":"publish","type":"page","link":"https:\/\/mof.sabah.gov.my\/en\/soalan-lazim\/","title":{"rendered":"FAQs"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/mof.sabah.gov.my\/wp-content\/uploads\/2025\/06\/Background-6-scaled.png&#8221; parallax=&#8221;on&#8221; parallax_method=&#8221;off&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; module_alignment=&#8221;center&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;|auto||auto|false|false&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;1d41d7e4-e2ff-4a42-af04-b0dd48995ee0&#8243; text_font=&#8221;|600|||||||&#8221; header_font=&#8221;Poppins|500|||||||&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;80px&#8221; header_line_height=&#8221;1.15em&#8221; header_2_font=&#8221;Poppins||||||||&#8221; header_2_text_align=&#8221;left&#8221; custom_margin=&#8221;||3px|||&#8221; animation_style=&#8221;fade&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Soalan Lazim.<\/h3>\n<p>[\/et_pb_text][et_pb_divider _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||-30px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][dsm_faq dsm_accordion_gap=&#8221;20px&#8221; dsm_make_accordion_toggle=&#8221;on&#8221; dsm_open_faq_item=&#8221;on&#8221; dsm_open_bg_color=&#8221;#FFFFFF&#8221; dsm_close_bg_color=&#8221;#e5e5e5&#8243; dsm_open_font_icon=&#8221;&#x3b;||divi||400&#8243; dsm_close_font_icon=&#8221;&#x3a;||divi||400&#8243; dsm_animate_icon=&#8221;on&#8221; dsm_icon_placement=&#8221;right&#8221; dsm_content_margin=&#8221;20px||20px||true|false&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; content_text_align=&#8221;justify&#8221; global_colors_info=&#8221;{}&#8221;][dsm_faq_child dsm_title=&#8221;Apakah konsep pengurusan kewangan?&#8221; dsm_content=&#8221;<\/p>\n<p>\u00a0<\/p>\n<p>Konsep pengurusan kewangan mestilah diamati dalam proses pengurusan dan penggunaan peruntukan yang telah diluluskan dalam Belanjawan tahunan. Konsep pengurusan kewangan adalah merupakan satu proses sesebuah organisasi:<\/p>\n<ul>\n<li><span>Perlu mengikut langkah-langkah tertentu untuk memperolehi dan seterusnya mengagihkan sumber-sumber berdasarkan kepada keutamaan-keutamaan tertentu;<\/span><\/li>\n<li><span>Menggunakan cara-cara dan kawalan-kawalan tertentu untuk mencapai objektif-objektif berkenaan dengan cekap dan berkesan.<\/span><\/li>\n<\/ul>\n<p>&#8221; dsm_child_open_font_icon=&#8221;&#x3a;||divi||400&#8243; dsm_child_close_font_icon=&#8221;&#x3b;||divi||400&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_item_level=&#8221;h3&#8243; header_item_font=&#8221;Urbanist||||||||&#8221; content_font=&#8221;Urbanist||||||||&#8221; content_font_size=&#8221;17px&#8221; box_shadow_style=&#8221;preset1&#8243; global_colors_info=&#8221;{}&#8221; parentOrderClass=&#8221;dsm_faq_0&#8243;][\/dsm_faq_child][dsm_faq_child dsm_title=&#8221;Pengurusan kewangan awam meliputi 3 aktiviti utama:&#8221; dsm_content=&#8221;<\/p>\n<ul>\n<li>Menetapkan skop dan kandungan polisi-polisi fiskal;<\/li>\n<li>Mewujudkan garis-garis panduan dan standard yang umum; dan<\/li>\n<li>Menyediakan struktur dan kawalan organisasi.<\/li>\n<\/ul>\n<p>&#8221; dsm_child_open_font_icon=&#8221;&#x3a;||divi||400&#8243; dsm_child_close_font_icon=&#8221;&#x3b;||divi||400&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_item_level=&#8221;h3&#8243; header_item_font=&#8221;Urbanist||||||||&#8221; content_font=&#8221;Urbanist||||||||&#8221; content_font_size=&#8221;17px&#8221; box_shadow_style=&#8221;preset1&#8243; global_colors_info=&#8221;{}&#8221; parentOrderClass=&#8221;dsm_faq_0&#8243;][\/dsm_faq_child][dsm_faq_child dsm_title=&#8221;Pengurusan kewangan tradisional meliputi 3 proses asas kewangan:&#8221; dsm_content=&#8221;<\/p>\n<ul>\n<li>Belanjawan \u2013 penyediaan satu pelan kerja yang spesifik dan terperinci untuk mencapai matlamat-matlamat tertentu dalam tempoh masa yang ditetapkan;<\/li>\n<li>Pembiayaan \u2013 peruntukan sumber-sumber kewangan untuk melaksanakan program-program bagi mencapai objektif-objektifnya; dan<\/li>\n<li>Pengawalan \u2013 pemastian aktiviti-aktiviti adalah dilaksanakan mengikut pelan kerja yang telah ditentukan melalui sistem-sistem perakaunan, laporan dan auditan yang ditetapkan.<\/li>\n<\/ul>\n<p>&#8221; dsm_child_open_font_icon=&#8221;&#x3a;||divi||400&#8243; dsm_child_close_font_icon=&#8221;&#x3b;||divi||400&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_item_level=&#8221;h3&#8243; header_item_font=&#8221;Urbanist||||||||&#8221; content_font=&#8221;Urbanist||||||||&#8221; content_font_size=&#8221;17px&#8221; box_shadow_style=&#8221;preset1&#8243; global_colors_info=&#8221;{}&#8221; parentOrderClass=&#8221;dsm_faq_0&#8243;][\/dsm_faq_child][\/dsm_faq][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_871\" 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