{"id":13040,"date":"2026-07-06T11:05:34","date_gmt":"2026-07-06T03:05:34","guid":{"rendered":"https:\/\/division.iium.edu.my\/finance\/?page_id=13040"},"modified":"2026-07-06T11:45:12","modified_gmt":"2026-07-06T03:45:12","slug":"financial-circulars","status":"publish","type":"page","link":"https:\/\/division.iium.edu.my\/finance\/financial-circulars\/","title":{"rendered":"Financial Circulars"},"content":{"rendered":"\n<!DOCTYPE html>\n<html lang=\"en\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>Finance Division Circulars Directory<\/title>\n    <!-- Tailwind CSS -->\n    <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script>\n    <!-- Lucide Icons -->\n    <script src=\"https:\/\/unpkg.com\/lucide@latest\"><\/script>\n    <!-- Inter Font -->\n    <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@300;400;500;600;700;800&#038;display=swap\" rel=\"stylesheet\">\n    <style>\n        body {\n            font-family: 'Inter', sans-serif;\n        }\n    <\/style>\n    <script>\n        tailwind.config = {\n            theme: {\n                extend: {\n                    colors: {\n                        brand: {\n                            50: '#f2faf5',  \/* Soft pastel mint cream *\/\n                            100: '#e2f5ea', \/* Pastel mint highlight *\/\n                            200: '#c5ebd5', \/* Soft sage boundary *\/\n                            300: '#99dbae', \/* Mid pastel green *\/\n                            600: '#40a070', \/* Soft emerald reading tone *\/\n                            800: '#286b4b', \/* Deep pastel green for readable text *\/\n                            900: '#1c4d36', \/* Primary dark slate-green text *\/\n                            950: '#0c261a', \/* Dark pastel forest accent *\/\n                        },\n                        gold: {\n                            50: '#fffdf6',  \/* Soft buttery cream *\/\n                            100: '#fff9e1', \/* Pastel gold cream *\/\n                            200: '#fef0bc', \/* Soft gold highlight *\/\n                            500: '#e2be5a', \/* Muted gold accent *\/\n                            600: '#c59f3f', \/* Readable gold text *\/\n                            700: '#9b7824', \/* Dark brass text *\/\n                        }\n                    }\n                }\n            }\n        }\n    <\/script>\n<\/head>\n<body class=\"bg-slate-50\/50 text-slate-700 min-h-screen flex flex-col\">\n\n    <!-- Header Section -->\n    <header class=\"bg-gradient-to-r from-brand-50 via-white to-gold-50\/70 text-slate-800 shadow-xs border-b border-brand-200\">\n        <div class=\"max-w-7xl mx-auto px-4 sm:px-6 lg:px-8 py-6 sm:py-8\">\n            <div class=\"flex flex-col md:flex-row md:items-center md:justify-between gap-4\">\n                <div class=\"flex items-center gap-4\">\n                    <div class=\"p-3 bg-brand-100\/80 rounded-xl border border-brand-200 shadow-xs\">\n                        <i data-lucide=\"landmark\" class=\"w-8 h-8 text-brand-600\"><\/i>\n                    <\/div>\n                    <div>\n                        <h1 class=\"text-xl sm:text-2xl font-extrabold tracking-tight text-brand-900 mt-0.5\">Finance Circulars by Years<\/h1>\n                        <p class=\"text-xs sm:text-sm text-slate-500 mt-1 max-w-xl\">\n                            Official compilation of financial policies, authority delegation, procurement guidelines, and administrative procedures.\n                        <\/p>\n                    <\/div>\n                <\/div>\n                <div class=\"flex flex-wrap items-center gap-2\">\n                    <button onclick=\"window.scrollTo({top: document.getElementById('searchSection').offsetTop - 20, behavior: 'smooth'})\" class=\"px-4 py-2 bg-brand-600 hover:bg-brand-800 text-white font-semibold text-sm rounded-lg shadow-xs transition-all duration-200 flex items-center gap-2\">\n                        <i data-lucide=\"search\" class=\"w-4 h-4\"><\/i> Search Directory\n                    <\/button>\n                    <span class=\"px-3 py-1.5 bg-gold-100 rounded-lg border border-gold-200 text-gold-700 text-xs font-medium\">\n                        Last updated: Jan 2025\n                    <\/span>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/header>\n\n    <!-- Main Content Container -->\n    <main class=\"flex-grow max-w-7xl w-full mx-auto px-4 sm:px-6 lg:px-8 py-8\">\n\n        <!-- Stats Overview Panel -->\n        <section class=\"grid grid-cols-1 sm:grid-cols-2 gap-4 mb-8\">\n            <div class=\"bg-white rounded-2xl p-4 sm:p-5 shadow-xs border border-slate-100 flex items-center justify-between transition-all hover:shadow-sm\">\n                <div>\n                    <span class=\"text-xs text-slate-400 block font-bold uppercase tracking-wider\">Official Circulars<\/span>\n                    <span id=\"stat-circulars\" class=\"text-2xl sm:text-3xl font-extrabold text-blue-950 mt-1 block\">&#8212;<\/span>\n                <\/div>\n                <div class=\"p-2.5 bg-blue-50\/60 rounded-xl border border-blue-100\"><i data-lucide=\"file-text\" class=\"w-5 h-5 text-blue-500\"><\/i><\/div>\n            <\/div>\n            <div class=\"bg-white rounded-2xl p-4 sm:p-5 shadow-xs border border-slate-100 flex items-center justify-between transition-all hover:shadow-sm\">\n                <div>\n                    <span class=\"text-xs text-slate-400 block font-bold uppercase tracking-wider\">Superseded Documents<\/span>\n                    <span id=\"stat-superseded\" class=\"text-2xl sm:text-3xl font-extrabold text-red-950 mt-1 block\">&#8212;<\/span>\n                <\/div>\n                <div class=\"p-2.5 bg-red-50\/60 rounded-xl border border-red-100\"><i data-lucide=\"refresh-cw\" class=\"w-5 h-5 text-red-500\"><\/i><\/div>\n            <\/div>\n        <\/section>\n\n        <!-- Main Workspace Card -->\n        <div id=\"searchSection\" class=\"bg-white rounded-3xl shadow-sm border border-slate-100 overflow-hidden\">\n            \n            <!-- Controls & Filters Bar -->\n            <div class=\"p-6 bg-slate-50\/40 border-b border-slate-100\">\n                <div class=\"flex flex-col gap-6\">\n                    \n                    <!-- Top row: Search and Year Select -->\n                    <div class=\"grid grid-cols-1 lg:grid-cols-3 gap-4\">\n                        <div class=\"lg:col-span-2 relative\">\n                            <i data-lucide=\"search\" class=\"absolute left-3.5 top-1\/2 -translate-y-1\/2 w-5 h-5 text-slate-400\"><\/i>\n                            <input type=\"text\" id=\"searchInput\" placeholder=\"Search by circular number, title, keywords, remarks...\" class=\"w-full pl-11 pr-4 py-3 bg-white border border-slate-200 rounded-xl text-sm placeholder-slate-400 focus:outline-none focus:ring-2 focus:ring-brand-200 focus:border-brand-600 shadow-xs transition-all\">\n                        <\/div>\n                        <div class=\"relative\">\n                            <i data-lucide=\"calendar\" class=\"absolute left-3.5 top-1\/2 -translate-y-1\/2 w-5 h-5 text-slate-400\"><\/i>\n                            <select id=\"yearFilter\" class=\"w-full pl-11 pr-10 py-3 bg-white border border-slate-200 rounded-xl text-sm focus:outline-none focus:ring-2 focus:ring-brand-200 focus:border-brand-600 shadow-xs appearance-none cursor-pointer transition-all\">\n                                <option value=\"all\">All Calendar Years<\/option>\n                            <\/select>\n                            <i data-lucide=\"chevron-down\" class=\"absolute right-3 top-1\/2 -translate-y-1\/2 w-4 h-4 text-slate-400 pointer-events-none\"><\/i>\n                        <\/div>\n                    <\/div>\n\n                    <!-- Bottom row: Checkbox and Reset Controls -->\n                    <div class=\"flex items-center justify-between gap-4 pt-2 border-t border-slate-100\">\n                        <label class=\"flex items-center gap-2 text-xs font-semibold text-slate-600 cursor-pointer\">\n                            <input type=\"checkbox\" id=\"hideSupersededCheckbox\" class=\"rounded border-slate-300 text-brand-600 focus:ring-brand-500 w-4 h-4\">\n                            Hide Superseded Items\n                        <\/label>\n                        <button onclick=\"resetFilters()\" class=\"text-xs text-brand-600 hover:text-brand-800 font-semibold flex items-center gap-1 transition-all\">\n                            <i data-lucide=\"rotate-ccw\" class=\"w-3 h-3\"><\/i> Reset Filters\n                        <\/button>\n                    <\/div>\n\n                <\/div>\n            <\/div>\n\n            <!-- Active Filters Status Bar -->\n            <div id=\"activeFiltersIndicator\" class=\"hidden px-6 py-3 bg-brand-50\/50 border-b border-slate-100 flex items-center justify-between\">\n                <div class=\"text-xs text-brand-800 flex items-center gap-2\">\n                    <span class=\"w-2 h-2 rounded-full bg-brand-500 animate-pulse\"><\/span>\n                    <span id=\"activeFiltersText\">Filters applied. Found 0 items.<\/span>\n                <\/div>\n                <button onclick=\"resetFilters()\" class=\"text-xs text-brand-800 hover:underline font-semibold\">Clear all<\/button>\n            <\/div>\n\n            <!-- Results Viewport -->\n            <div class=\"overflow-x-auto\">\n                \n                <!-- Desktop Table View -->\n                <table class=\"w-full text-left border-collapse hidden sm:table\">\n                    <thead>\n                        <tr class=\"bg-slate-50\/60 text-slate-500 text-xs font-bold uppercase tracking-wider border-b border-slate-100\">\n                            <th class=\"py-4 px-6 w-16 text-center\">Year<\/th>\n                            <th class=\"py-4 px-6 w-56\">Document \/ Circular ID<\/th>\n                            <th class=\"py-4 px-6\">Title &#038; Subject<\/th>\n                            <th class=\"py-4 px-6 w-44\">Status &#038; Action<\/th>\n                        <\/tr>\n                    <\/thead>\n                    <tbody id=\"tableBody\" class=\"divide-y divide-slate-100 text-sm\">\n                        <!-- Table Rows will be rendered dynamically -->\n                    <\/tbody>\n                <\/table>\n\n                <!-- Mobile Cards View -->\n                <div id=\"cardsContainer\" class=\"sm:hidden divide-y divide-slate-100\">\n                    <!-- Cards will be rendered dynamically -->\n                <\/div>\n\n                <!-- Empty State Block -->\n                <div id=\"emptyState\" class=\"hidden py-16 px-6 text-center\">\n                    <div class=\"w-16 h-16 bg-slate-100 rounded-full flex items-center justify-center mx-auto mb-4\">\n                        <i data-lucide=\"file-question\" class=\"w-8 h-8 text-slate-400\"><\/i>\n                    <\/div>\n                    <h3 class=\"text-base font-bold text-slate-800\">No match found<\/h3>\n                    <p class=\"text-sm text-slate-500 mt-1 max-w-sm mx-auto\">We couldn&#8217;t find any circular or document matching your filters or search keywords. Please adjust your criteria.<\/p>\n                    <button onclick=\"resetFilters()\" class=\"mt-4 px-4 py-2 bg-brand-800 text-white font-semibold text-xs rounded-lg shadow-xs hover:bg-brand-900 transition-all\">Clear Filters &#038; Show All<\/button>\n                <\/div>\n\n            <\/div>\n\n            <!-- Table Footer Pagination\/Counting -->\n            <div class=\"px-6 py-4 bg-slate-50 border-t border-slate-100 flex items-center justify-between text-xs text-slate-500\">\n                <div id=\"footerCount\">Showing 0 documents.<\/div>\n                <div class=\"flex items-center gap-1.5 text-slate-400 font-medium\">\n                    <i data-lucide=\"shield-alert\" class=\"w-4 h-4 text-brand-600\"><\/i> Double-click any row or card for dynamic options.\n                <\/div>\n            <\/div>\n\n        <\/div>\n\n        <!-- Guidelines \/ Help Section -->\n        <section class=\"mt-8 grid grid-cols-1 md:grid-cols-2 gap-6\">\n            <div class=\"bg-white p-6 rounded-2xl border border-slate-100 shadow-sm\">\n                <h3 class=\"text-sm font-bold text-slate-800 flex items-center gap-2 mb-3\">\n                    <i data-lucide=\"alert-triangle\" class=\"w-4 h-4 text-gold-500\"><\/i> Verification &#038; Accuracy Disclaimer\n                <\/h3>\n                <p class=\"text-xs text-slate-500 leading-relaxed\">\n                    Some older circulars or specific guidelines may refer to internal university platforms or have been modified by newer Senate\/Board of Governors decisions (e.g., procurement limits revised in 2025 supersede those in 2017). Please read the <strong>Remarks<\/strong> column or check the primary drive link provided for the authoritative version.\n                <\/p>\n            <\/div>\n            <div class=\"bg-white p-6 rounded-2xl border border-slate-100 shadow-sm\">\n                <h3 class=\"text-sm font-bold text-slate-800 flex items-center gap-2 mb-3\">\n                    <i data-lucide=\"help-circle\" class=\"w-4 h-4 text-brand-600\"><\/i> Looking for something else?\n                <\/h3>\n                <p class=\"text-xs text-slate-500 leading-relaxed\">\n                    If you cannot find a specific form, policy document, or file, please contact the central Finance Office or refer to your local campus directory administrator. All current documents featured here have active reference drive links for quick previewing.\n                <\/p>\n            <\/div>\n        <\/section>\n\n    <\/main>\n\n    <!-- Detailed Modal \/ Drawer Backdrop -->\n    <div id=\"detailsModal\" class=\"fixed inset-0 bg-slate-900\/40 backdrop-blur-xs flex items-center justify-center p-4 z-50 hidden opacity-0 transition-opacity duration-200\">\n        <div class=\"bg-white rounded-3xl max-w-xl w-full shadow-2xl border border-slate-100 overflow-hidden transform scale-95 transition-transform duration-200\">\n            <!-- Modal Header -->\n            <div id=\"modalHeaderAccent\" class=\"bg-brand-50 p-6 text-slate-800 border-b-4 border-gold-200 relative\">\n                <button onclick=\"closeDetailsModal()\" class=\"absolute top-4 right-4 text-slate-600 hover:text-slate-900 bg-slate-100 hover:bg-slate-200 p-1.5 rounded-lg transition-all\">\n                    <i data-lucide=\"x\" class=\"w-5 h-5\"><\/i>\n                <\/button>\n                <span id=\"modalDocYearBadge\" class=\"text-xs font-bold text-brand-800 uppercase tracking-widest block mb-1\">YEAR &#8212;<\/span>\n                <h3 id=\"modalDocTitle\" class=\"text-lg font-bold pr-8 text-brand-900 leading-snug\">Document Title<\/h3>\n                <p id=\"modalDocNo\" class=\"text-xs text-slate-500 font-mono mt-1\">Circular No. &#8212;<\/p>\n            <\/div>\n            <!-- Modal Body -->\n            <div class=\"p-6 space-y-4\">\n                <div>\n                    <span class=\"text-xs text-slate-400 font-bold uppercase tracking-wider block mb-1\">Status<\/span>\n                    <span id=\"modalDocStatus\" class=\"inline-flex items-center gap-1.5 px-2.5 py-1 rounded-full text-xs font-semibold\">Active<\/span>\n                <\/div>\n                <div id=\"modalRemarkWrapper\">\n                    <span class=\"text-xs text-slate-400 font-bold uppercase tracking-wider block mb-1\">Remarks \/ Notes<\/span>\n                    <p id=\"modalDocRemark\" class=\"text-sm text-slate-600 bg-slate-50 p-3 rounded-lg border border-slate-100 leading-relaxed\">No custom notes associated with this entry.<\/p>\n                <\/div>\n                <div class=\"pt-4 border-t border-slate-100 flex items-center justify-end gap-2\">\n                    <button onclick=\"closeDetailsModal()\" class=\"px-4 py-2 bg-slate-100 hover:bg-slate-200 text-slate-700 text-xs font-semibold rounded-lg transition-all\">\n                        Close\n                    <\/button>\n                    <button id=\"modalCopyBtn\" class=\"px-4 py-2 bg-brand-50 hover:bg-brand-100 text-brand-800 text-xs font-bold rounded-lg transition-all flex items-center gap-1.5\">\n                        <i data-lucide=\"copy\" class=\"w-3.5 h-3.5\"><\/i> Copy Details\n                    <\/button>\n                    <a id=\"modalDocLink\" href=\"#\" target=\"_blank\" class=\"px-4 py-2 bg-brand-800 hover:bg-brand-900 text-white text-xs font-bold rounded-lg transition-all flex items-center gap-1.5 shadow-sm\">\n                        <i data-lucide=\"external-link\" class=\"w-3.5 h-3.5\"><\/i> View \/ Download Document\n                    <\/a>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <!-- Notification Toast -->\n    <div id=\"toast\" class=\"fixed bottom-6 right-6 bg-slate-900 text-white px-4 py-3 rounded-xl shadow-xl flex items-center gap-2.5 text-xs font-medium border border-slate-800 z-50 pointer-events-none opacity-0 translate-y-2 transition-all duration-300\">\n        <i data-lucide=\"check-circle\" class=\"w-4 h-4 text-emerald-400\"><\/i>\n        <span id=\"toastMessage\">Copied to clipboard!<\/span>\n    <\/div>\n\n    <!-- Database Script & App Controller -->\n    <script>\n        \/\/ Filtered dataset: Only contains documents with links.\n        const database = [\n            {\n                year: \"2025\",\n                circularNo: \"Finance Circular No.1\/2025\",\n                title: \"Malaysian Students Fee Exclusively to Palestinian Students from Gaza or any Other Conflict Area in Palestine\",\n                remark: \"Approved via Board of Governors Paper (Paper BOG)\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1P7_UzP7Uy3qPzhGvYy9uRX9MnRFLvfv2\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2025\",\n                circularNo: \"Finance Circular No.2\/2025\",\n                title: \"Delegation of Authority to IIUM Budget Committee\",\n                remark: \"Official delegation and structure framework guidelines\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1yXoNy1MYpwzVAg40KLh_t6Bk-_5svid8\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2025\",\n                circularNo: \"Finance Circular No.3\/2025\",\n                title: \"Revised Procurement Authority Limits\",\n                remark: \"Updates and structures threshold limits\",\n                link: \"https:\/\/drive.google.com\/drive\/folders\/1MswEynP5aIlFVTqqeaZk0Getb1YQfaXU?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2025\",\n                circularNo: \"Finance Circular No.4\/2025\",\n                title: \"Revised Nomenclature Asset Disposal Authority\",\n                remark: \"New terminology and procedural governance alignment\",\n                link: \"https:\/\/drive.google.com\/file\/d\/18V5O5M4Tc-smi6WaPTOqF-rmDw_05ReM\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2024\",\n                circularNo: \"Finance Circular No.1\/2024\",\n                title: \"Revision on Financial Policies and Procedures\",\n                remark: \"Updates key structural procedures\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1o_sS-wU5gf0DhJV2GqmVrP4tWcOwjF1t\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2024\",\n                circularNo: \"Finance Circular No.2\/2024\",\n                title: \"New Guideline on Standard Rate for Refreshment (Meeting \/ Workshop \/ Other Functions)\",\n                remark: \"Supersedes the older 2\/2019 Circular\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1Z4SUJyJL2s8JdHvKihAcBfgr4j3hgZxj\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2022\",\n                circularNo: \"Finance Circular No.1\/2022\",\n                title: \"Adoption of Treasury Circular PB3.1 guidelines on Public Expenditure saving\",\n                remark: \"Prudent spending framework alignment\",\n                link: \"https:\/\/drive.google.com\/file\/d\/13N35rxzUQk9hx6Y5UesXnDzLx8JED3X_\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2022\",\n                circularNo: \"Finance Circular No.2\/2022\",\n                title: \"Policy for waiver and discount of IIUM fees and charges\",\n                remark: \"Student aid and discount procedures\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1GyTr6nQM06PIFc3XjxEA2_vv48QtJ_oH\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2022\",\n                circularNo: \"Finance Circular No.3\/2022\",\n                title: \"Policy on the procurement through an online Platform as an additional method at IIUM\",\n                remark: \"E-procurement framework details\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1eUfMYxZHM11_8fETs1sX-JiCwfcpY4SG\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2022\",\n                circularNo: \"Finance Circular No.4\/2022\",\n                title: \"Revision of policy for the procurement under emergency expenditure\",\n                remark: \"Fast-track approval criteria for urgent repairs\/works\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1evGCJZKST0j2Djf4eN_wsDO3kqSBxgSJ\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2020\",\n                circularNo: \"Finance Circular No.1\/2020\",\n                title: \"Guidelines on Tax Exemption for Donation and Contribution to the University Under Subsection 44(6) Income Tax 1967\",\n                remark: \"Critical tax incentive and accounting guidelines\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1UxA27V6KEO-ezO8DuotCg2RM9kwRabvK\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2019\",\n                circularNo: \"Finance Circular No.1\/2019\",\n                title: \"Revision on Financial Policies and Procedures\",\n                remark: \"Structural policies framework\",\n                link: \"https:\/\/drive.google.com\/file\/d\/17Qu_l5l1VmniB4WEd-rcZaSeGNuCXAKf\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2019\",\n                circularNo: \"Finance Circular No.2\/2019\",\n                title: \"New Guideline on Standard Rate for Refreshment (Meeting\/Workshop\/Other Functions)\",\n                remark: \"SUPERSEDED. Please refer to newest circular No. 2\/2024\",\n                link: \"https:\/\/drive.google.com\/file\/d\/13DJzgZ3VndPRlcQrBtdO57AWiIjf_wWW\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: true\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.1\/2017\",\n                title: \"Revised of Rate for Hand phone Allowance\",\n                remark: \"See corresponding .docx references below\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1a3FUkgI_Lm0BLQVTCTBeqvGH2Pbl1itP\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.2\/2017\",\n                title: \"New Eligibility of Housing Financing Scheme\",\n                remark: \"Updated limits and processing steps\",\n                link: \"https:\/\/drive.google.com\/file\/d\/13isKF08OPtEY2K7nkS-sBKkMs8XWUOKx\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.3\/2017\",\n                title: \"New Eligibility for IIUM Vehicle Financing Scheme\",\n                remark: \"Transport allocation criteria details\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1H72X8-7kIZLvrXINrEN4r97h3zXOSGGB\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.4\/2017\",\n                title: \"Delegation of Authority for Procurement of Goods, Services and Works For IIUM Kuantan Campus\",\n                remark: \"Decentralized approving power guidelines\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1fy8vmI0pBdPXKsEQ55yvcbQOWAw-I9ne\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.5\/2017\",\n                title: \"Revision of Approving Authority Limit for Director of Research Management Centre and Procurement method for purchases of Goods and Services Related to research activities\",\n                remark: \"Expediting academic & research funding purchases\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1BhVDzrR7huP_5UBmXrZ7PEO7Goj-LI3H\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.6\/2017\",\n                title: \"IIUM Computer Financing Scheme for Purchase of Smartphones\",\n                remark: \"Allows dynamic allowances toward modern communication assets\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1nWVkM5uO2vOCU90OkhmUZDf1MqY8uALT\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2017\",\n                circularNo: \"Finance Circular No.7\/2017\",\n                title: \"Revision of Threshold to Capitalize Renovation Expenses\",\n                remark: \"Capital expenditure accounting policies\",\n                link: \"https:\/\/drive.google.com\/file\/d\/1_BDhXWsE0RgNLYNZ42k4IJmMZs8mG5zv\/view?usp=drive_link\",\n                category: \"circular\",\n                isSuperseded: false\n            },\n            {\n                year: \"2015\",\n                circularNo: \"Finance Circular No.1\/2015\",\n                title: \"Salary Deduction Period For Outstanding Advancement\",\n                remark: 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sortDatabaseLIFO() {\n            database.sort((a, b) => {\n                \/\/ Primary sorting: Year Descending\n                const yearA = parseInt(a.year) || 0;\n                const yearB = parseInt(b.year) || 0;\n                if (yearB !== yearA) {\n                    return yearB - yearA;\n                }\n                \n                \/\/ Secondary sorting: Try to place formal circulars ahead of other files, or sort descendingly by Circular Number if numerical\n                const circularNumA = extractCircularNumber(a.circularNo);\n                const circularNumB = extractCircularNumber(b.circularNo);\n                if (circularNumA !== null && circularNumB !== null) {\n                    return circularNumB - circularNumA; \/\/ Descending circular number (e.g. No. 4\/2025 above No. 3\/2025)\n                }\n\n                \/\/ If only one is an official circular, prioritize circulars first\n                if (a.category === 'circular' && 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Search Directory Last updated: Jan 2025 Official Circulars &#8212; Superseded Documents &#8212; All Calendar Years Hide Superseded Items Reset Filters Filters applied. Found 0 items. Clear all Year Document \/ Circular ID Title &#038; Subject &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/division.iium.edu.my\/finance\/financial-circulars\/\"> <span class=\"screen-reader-text\">Financial Circulars<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-13040","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/pages\/13040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/comments?post=13040"}],"version-history":[{"count":11,"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/pages\/13040\/revisions"}],"predecessor-version":[{"id":13051,"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/pages\/13040\/revisions\/13051"}],"wp:attachment":[{"href":"https:\/\/division.iium.edu.my\/finance\/wp-json\/wp\/v2\/media?parent=13040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}