{"id":924,"date":"2025-07-29T01:04:26","date_gmt":"2025-07-29T01:04:26","guid":{"rendered":"https:\/\/dvcdev.utm.my\/finance\/?page_id=924"},"modified":"2026-02-04T06:57:35","modified_gmt":"2026-02-04T06:57:35","slug":"pekeliling","status":"publish","type":"page","link":"https:\/\/dvcdev.utm.my\/finance\/pekeliling\/","title":{"rendered":"Pekeliling"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][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;][et_pb_menu menu_id=&#8221;19&#8243; menu_style=&#8221;centered&#8221; active_link_color=&#8221;#000000&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; menu_font=&#8221;Poppins||||||||&#8221; 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_module_preset=&#8221;default&#8221; transform_translate=&#8221;0px|35px&#8221; transform_translate_linked=&#8221;off&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; admin_label=&#8221;Row&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; transform_translate=&#8221;0px|-30px&#8221; transform_translate_linked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Poppins||||||||&#8221; header_font=&#8221;Poppins|800|||||||&#8221; header_font_size=&#8221;60px&#8221; animation_style=&#8221;fade&#8221; header_text_align_tablet=&#8221;&#8221; header_text_align_phone=&#8221;center&#8221; header_text_align_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;60px&#8221; header_font_size_phone=&#8221;40px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221; 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transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|hover&#8221; title_text_color__hover=&#8221;#f4c300&#8243; body_link_text_color__hover=&#8221;#0c71c3&#8243; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; locked=&#8221;off&#8221;][\/et_pb_toggle][et_pb_toggle title=&#8221;Pekeliling Bendahari Bilangan 2 Tahun 2025&#8243; icon_color=&#8221;#707070&#8243; toggle_icon=&#8221;&#x3b;||divi||400&#8243; open_toggle_icon=&#8221;&#x3a;||divi||400&#8243; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; title_text_color=&#8221;#707070&#8243; title_font=&#8221;Poppins|500|||||||&#8221; closed_title_font=&#8221;Poppins|300|||||||&#8221; body_font=&#8221;Poppins||||||||&#8221; body_link_font=&#8221;Poppins||||||||&#8221; body_link_text_color=&#8221;#707070&#8243; background_color=&#8221;rgba(255,250,173,0.6)&#8221; transform_scale_tablet=&#8221;&#8221; transform_scale_phone=&#8221;&#8221; transform_scale_last_edited=&#8221;on|phone&#8221; transform_translate_tablet=&#8221;&#8221; transform_translate_phone=&#8221;25px|0px&#8221; transform_translate_last_edited=&#8221;on|phone&#8221; transform_translate_linked_phone=&#8221;off&#8221; transform_rotate_tablet=&#8221;&#8221; transform_rotate_phone=&#8221;&#8221; transform_rotate_last_edited=&#8221;on|phone&#8221; transform_skew_tablet=&#8221;&#8221; transform_skew_phone=&#8221;&#8221; transform_skew_last_edited=&#8221;on|phone&#8221; transform_origin_tablet=&#8221;&#8221; transform_origin_phone=&#8221;&#8221; transform_origin_last_edited=&#8221;on|phone&#8221; transform_styles_last_edited=&#8221;on|phone&#8221; width=&#8221;80%&#8221; module_alignment=&#8221;left&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;-15px||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;10px||10px||false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; link_option_url_new_window=&#8221;on&#8221; title_font_size_tablet=&#8221;&#8221; title_font_size_phone=&#8221;12px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; body_text_color_last_edited=&#8221;off|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;12px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/12\/PEKELILING-BENDAHARI-BIL-2-2025-PELAKSANAAN-TCC.pdf\" target=\"_blank\" rel=\"noopener\">Pelaksanaan Sijil Pematuhan Cukai (TCC)<\/a><\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; 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body_link_line_height_tablet=&#8221;&#8221; body_link_line_height_phone=&#8221;1.2em&#8221; body_link_line_height_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/09\/pekeliling-perbendaharaan-bilangan-2-tahun-2005.pdf\" target=\"_blank\" rel=\"noopener\">Peraturan mengenai kadar-kadar &amp; syarat-syarat bayaran saguhati kepada pensyarah\/penceramah &amp; fasilitator sambilan<\/a><\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=&#8221;Pekeliling Bendahari Bilangan 3 Tahun 2020&#8243; 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body_font_size_last_edited=&#8221;on|phone&#8221; body_line_height_tablet=&#8221;&#8221; body_line_height_phone=&#8221;1.2em&#8221; body_line_height_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/10\/3.-PB-Bil.-3-2020-Panduan-Mengoptimumkan-Perbelanjaan-Universiti.pdf\" target=\"_blank\" rel=\"noopener\">Panduan Mengoptimumkan Perbelanjaan Universiti<\/a><\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=&#8221;Pekeliling Bendahari Bilangan 1 Tahun 2022&#8243; icon_color=&#8221;#707070&#8243; 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body_line_height_tablet=&#8221;&#8221; body_line_height_phone=&#8221;1.2em&#8221; body_line_height_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/10\/Pekeliling-Bendahari-Bil-1.2022.pdf\" target=\"_blank\" rel=\"noopener\">Pemakaian Pekeliling Perbendaharaan WP1.10 (Klausa 4.1.4) Berkenaan Pindaan Kadar Bayaran Sewa Hotel &amp; Lojing Semasa Berkursus<\/a><\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=&#8221;Pekeliling Bendahari Bilangan 3 Tahun 2022&#8243; icon_color=&#8221;#707070&#8243; 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body_line_height_tablet=&#8221;&#8221; body_line_height_phone=&#8221;1.2em&#8221; body_line_height_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/10\/Pekeliling-Bendahari-Bil-3.2022-GARIS-PANDUAN-PENJIMATAN-PERBELANJAAN-AWAM-1.pdf\" target=\"_blank\" rel=\"noopener\">Garis Panduan Penjimatan Perbelanjaan Awam<\/a><\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=&#8221;Pekeliling Bendahari Bilangan 2 Tahun 2025&#8243; icon_color=&#8221;#707070&#8243; toggle_icon=&#8221;&#x3b;||divi||400&#8243; 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transform_origin_tablet=&#8221;&#8221; transform_origin_phone=&#8221;&#8221; transform_origin_last_edited=&#8221;on|phone&#8221; transform_styles_last_edited=&#8221;on|phone&#8221; width=&#8221;80%&#8221; module_alignment=&#8221;left&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;-15px||||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;10px||10px||false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; link_option_url_new_window=&#8221;on&#8221; title_text_align_tablet=&#8221;&#8221; title_text_align_phone=&#8221;&#8221; title_text_align_last_edited=&#8221;on|phone&#8221; title_font_size_tablet=&#8221;&#8221; title_font_size_phone=&#8221;12px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; title_line_height_tablet=&#8221;&#8221; title_line_height_phone=&#8221;1.1em&#8221; title_line_height_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; 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body_font_size_last_edited=&#8221;on|phone&#8221; body_line_height_tablet=&#8221;&#8221; body_line_height_phone=&#8221;1.2em&#8221; body_line_height_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/12\/Pekeliling-Bendahari-Bil-3-2025-Penutupan-Akaun-dan-Penyediaan-PK-UTM-Tahun-2025.pdf\" target=\"_blank\" rel=\"noopener\">Penutupan Akaun dan Penyediaan PK UTM Tahun 2025<\/a><\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=&#8221;Pekeliling Bendahari Bilangan 4 Tahun 2025&#8243; 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body_font_size_last_edited=&#8221;on|phone&#8221; body_line_height_tablet=&#8221;&#8221; body_line_height_phone=&#8221;1.2em&#8221; body_line_height_last_edited=&#8221;on|phone&#8221; transform_styles_tablet=&#8221;&#8221; transform_styles_phone=&#8221;&#8221; border_radii=&#8221;on|8px|8px|8px|8px&#8221; border_color_all=&#8221;RGBA(255,255,255,0)&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; title_text_color__hover_enabled=&#8221;on|desktop&#8221; title_text_color__hover=&#8221;#0a0a0a&#8221; body_link_text_color__hover_enabled=&#8221;on|hover&#8221; body_link_text_color__hover=&#8221;#0c71c3&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><a href=\"https:\/\/dvcdev.utm.my\/finance\/wp-content\/uploads\/sites\/74\/2025\/12\/PEKELILING-BENDAHARI-BIL-4-TAHUN-2025-KAWALAN-PERBELANJAAN-UNIVERSITI-311025.pdf\" target=\"_blank\" rel=\"noopener\">Garis Panduan Kawalan Perbelanjaan Universiti<\/a><\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; 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