State audits flag governance weaknesses despite clean financial opinions

The National Audit Department of Malaysia announced the results of the Auditor General's Report 2/2026, revealing various audit findings related to the financial statements of state governments and agencies for 2025.

Six states received an Unmodified Opinion, while others received additional paragraphs highlighting specific concerns.

Audits of state-owned companies identified governance weaknesses needing management attention.

The report was presented in the Dewan Rakyat and noted significant resolutions of audit issues, contributing RM920.91 million in government revenue through follow-up actions.

The report emphasizes improving governance and accountability of public funds.

KUALA LUMPUR, Oct 5 — Six states received an Unmodified Opinion, while another six received an Unmodified Opinion with an “Other Matters” paragraph; one state received an Unmodified Opinion with both an “Emphasis of Matter” paragraph and an “Other Matters” paragraph.

The National Audit Department (JAN), in a statement regarding the Auditor General’s Report (LKAN) 2/2026 today, announced that these findings follow the completion of audits on all 13 State Government Financial Statements for the year ending Dec 31, 2025.

JAN also issued Auditor General’s Certificates for 298 State Agencies for the 2024 financial year and reported the results of performance audits conducted on 22 State Government programmes and activities.

Additionally, the audit of State Government-owned companies reported the results of detailed audits carried out separately on 12 such companies across 11 states: Sabah, Sarawak, Selangor, Johor, Kedah, Pahang, Kelantan, Terengganu, Perak, Melaka and Negeri Sembilan.

According to JAN, significant issues were identified, revealing weaknesses in corporate governance compliance that require the attention of management and the State Governments.

LKAN 2/2026, covering the Federal Government Financial Statements for 2025, activities of Federal Government Ministries/Departments, State Government and State Agency Financial Statements, activities of State Ministries/Departments/Agencies, and the management of State Government-owned companies, was tabled in the Dewan Rakyat today.

Meanwhile, as of September 28, 2026, a total of 12,117 or 94.4 per cent of the 12,835 issues followed up by JAN have been successfully resolved.

JAN said follow-up actions regarding audit issues have contributed to revenue collection and repayments to the government totalling RM920.91 million; this includes funds recovered through penalties, outstanding rent, Liquidated Ascertained Damages (LAD), land lease arrears, as well as the collection of duties and taxes.

According to JAN, all issues raised in LKAN are continuously monitored via the Auditor General’s Dashboard (AGD) online portal until the responsible parties implement resolution measures.

The department noted that the Auditor General has submitted 38 audit recommendations through LKAN 2/2026 for implementation by the audited Federal Ministries and Departments; these recommendations can be accessed on the AGD portal at Auditor General’s Dashboard.

LKAN 2/2026 reports a total of 650 issues within the AGD system, comprising 347 issues still under follow-up, 23 resolved issues and 280 issues requiring no further action (NFA).

“The Auditor General remains independent and firm in providing audit opinions and reporting findings without compromise.

“The LKAN does not merely record shortcomings; it serves as an instrument to drive corrective action, strengthen governance and ensure accountability for every ringgit of public funds in the interest of the people,” the statement read. — Bernama

* Editor’s note: JAN is the abbreviation for Jabatan Audit Negara (National Audit Department), while LKAN stands for Laporan Ketua Audit Negara (Auditor General’s Report).

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马来西亚国家审计署公布了审计长报告 2/2026 的结果，揭示了与各州政府和机构 2025 年财务报表相关的各种审计发现。

六个州获得了未修改的意见，而其他州则获得了补充段落，其中重点强调了具体问题。

对国有企业的审计发现了一些治理方面的缺陷，需要管理层予以重视。

该报告已提交下议院，并指出审计问题已得到重大解决，通过后续行动为政府贡献了 9.2091 亿令吉的收入。

该报告强调要改善公共资金的治理和问责制。

吉隆坡，10 月 5 日 — 六个州获得了无修改意见，另有六个州获得了带有“其他事项”段落的无修改意见；一个州获得了同时带有“强调事项”段落和“其他事项”段落的无修改意见。

国家审计署 (JAN) 在今天发布的关于审计长报告 (LKAN) 2/2026 的声明中宣布，这些调查结果是在完成对截至 2025 年 12 月 31 日的所有 13 个州政府财务报表的审计后得出的。

JAN 还为 298 个州政府机构颁发了 2024 财年的审计长证书，并报告了对 22 个州政府项目和活动进行的绩效审计结果。

此外，州政府拥有的公司审计报告还报告了对11个州属的12家此类公司分别进行的详细审计结果：沙巴、砂拉越、雪兰莪、柔佛、吉打、彭亨、吉兰丹、登嘉楼、霹雳、马六甲和森美兰。

根据 JAN 的说法，发现了一些重大问题，暴露出公司治理合规方面的薄弱环节，需要管理层和州政府的关注。

LKAN 2/2026 号文件今天提交至下议院，内容涵盖 2025 年联邦政府财务报表、联邦政府各部委/部门的活动、州政府和州机构的财务报表、州各部委/部门/机构的活动以及州政府所有公司的管理。

同时，截至 2026 年 9 月 28 日，JAN 跟进的 12,835 个问题中，共有 12,117 个（占 94.4%）已成功解决。

JAN表示，针对审计问题的后续行动已促成政府收入和偿还款项总计9.2091亿令吉；其中包括通过罚款、未付租金、违约金、土地租赁欠款以及关税和税款征收而收回的资金。

根据 JAN 的说法，LKAN 中提出的所有问题都会通过审计长仪表盘 (AGD) 在线门户网站进行持续监控，直到相关责任方实施解决方案为止。

该部门指出，审计长已通过 LKAN 2/2026 提交了 38 项审计建议，供受审计的联邦各部委和部门执行；这些建议可在审计长门户网站的审计长仪表板上查阅。

LKAN 2/2026 报告称，AGD 系统中共有 650 个问题，其中 347 个问题仍在跟进中，23 个问题已解决，280 个问题无需采取进一步行动 (NFA)。

“审计长保持独立性和坚定性，毫不妥协地提供审计意见和报告调查结果。

声明指出：“LKAN（地方治理评估报告）不仅记录不足之处，更是推动纠正措施、加强治理、确保每一令吉公共资金都得到问责，从而维护人民利益的工具。”——马新社

*编者注：JAN 是 Jabatan Audit Negara（国家审计署）的缩写，而 LKAN 是 Laporan Ketua Audit Negara（审计长报告）的缩写。

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