Page 61 - ANUAL REPORT MOH 2017

Figure 8
Perfect Billing Payment Performance Chart

0-7 days 8-14 days >14 days
Source: Account Division, MoH

There are several contributing factors to the delays in the successful completion of the overdue bill
payments. The main factor of delay in 2017 is the unforeseen directive for closing of the year-end 2017
account on 6 December 2017 which must be complied by all PTJs. Information on the number of late
bills paid for 2017 based on factors contributing to delays is as below:

Table 10
Overdue Factors

No Factors Number Of Bills
1. Wrongly entered the transaction date 210
2. No approval officer 24
3. Document incomplete but has been registered in the system 30
4. System failure 54
5. Insufficient fund 3
6. Payment for AP 58 (a) (entered the date of the original document, 12
supposedly date on approval of AP58(a))
7. Others (Unforeseen directive for closing of accounts for end 2017) 16,202
Total Number Of Bills 16,535

Source: Account Division, MoH

TRUST FUND MANAGEMENT
MoH has 24 Trust Fund Accounts, whereby one (1) of the trust fund accounts is under Section 10 while
another 23 are under Section 9 of the Financial Procedure Act 1957. Table 11 shows the balance of
the Trust Fund Account as of 31 December 2017 with a total sum of RM85, 192,168.82.

60 ANNUAL REPORT 2017 MINISTRY OF HEALTH MALAYSIA