Audio Bersama

1. Introduction In our ongoing effort to strengthen the JBI’s financial governance and ensure full compliance with the Public Bodies Management and Accountability (PBMA) Act, we are formally implementing the updated Commitment Control Manual, effective April 1, 2026. 2. What is Changing? The core change is the requirement of "Budget Before Obligation." No department should request goods or services from a vendor unless funds have been officially "encumbered" (reserved) by the Accounts Depar