A-G’s report: RM2.55m in allowances paid without valid authority

The Auditor-General's Report revealed RM2.55 million was spent without valid authority on allowances and facilities from KWDA and KWPPL in 2025.

KWDA and KWPPL spent RM2.31 million and RM239,784 respectively on such payments, which weren't authorised under existing laws.

The Audit concluded that payments were beyond the authority of the KWDA Board and KWPPL Committee, requiring ministerial approval as per Act 61.

KUALA LUMPUR, Oct 6 — A total of RM2.55 million from the Light Dues Fund (KWDA) and Marine Trade Centre Fund (KWPPL) was spent on allowances and facilities in 2025 without valid authority, according to the Auditor-General’s Report (LKAN) 2/2026.

Of the amount, RM2.31 million involved KWDA funds, while RM239,784 was from KWPPL.

According to the report, an audit of KWDA expenditure in 2025 found that RM2.31 million was paid as allowances and facilities to the KWDA Board and officers of the Malaysian Marine Department (JLM) without valid authority.

The payments were part of the total expenditure of KWDA and KWPPL, which amounted to RM131.98 million and RM6.77 million respectively in 2025.

As at December 31, 2025, KWDA had a balance of RM273.12 million, with receipts totalling RM103.48 million during the year, while KWPPL recorded a balance of RM24.72 million with receipts of RM5.81 million.

The report stated that the RM2.55 million in allowances and facilities was not provided for under the Federation Light Dues Act 1953 (Act 250), Merchant Shipping Ordinance 1952 and Financial Procedure Act 1957 (Act 61).

In its response dated July 2, 2026, JLM explained that the KWDA Board and KWPPL Committee were two separate entities established under different provisions and regulations, and therefore the payment of allowances was carried out based on the rules and decisions in force for each entity.

JLM also informed that the KWDA Board had approved the Lighthouse Board Regulations 2016, which stipulated fixed allowances and facilities for the Chairman and Board members in carrying out their functions and responsibilities as provided under Act 250.

According to JLM, the Management Representative, Secretary, Chief Collector, Meeting Secretariat and Operations Officer were also entitled to allowances and facilities at the approved rates. Officers with a direct interest were not involved in the consideration process, while decisions were made collectively.

However, the Audit concluded that KWDA and KWPPL constituted public funds, the use of which was subject to the laws governing the respective funds, Act 61 and the financial regulations in force.

Accordingly, the KWDA Board and KWPPL Committee were found not to have valid authority to approve the payment of the RM2.55 million in allowances and facilities.

LKAN also stated that Act 61 stipulated that for matters not specifically provided for, approval for payments was subject to the Minister’s jurisdiction. — Bernama

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审计长报告显示，2025 年 KWDA 和 KWPPL 的津贴和设施支出高达 255 万令吉，但这些支出未经有效授权。

KWDA 和 KWPPL 分别花费了 231 万令吉和 239,784 令吉用于此类付款，而这些付款并未获得现行法律的授权。

审计结论认为，这些款项超出了 KWDA 董事会和 KWPPL 委员会的权限，需要根据第 61 号法令获得部长批准。

吉隆坡，10 月 6 日——根据审计长报告 (LKAN) 2/2026，2025 年，从灯光税基金 (KWDA) 和海洋贸易中心基金 (KWPPL) 中拨出的 255 万令吉被用于津贴和设施，而没有有效的授权。

其中，231万令吉来自KWDA资金，239784令吉来自KWPPL。

根据该报告，对 KWDA 2025 年的支出进行审计发现，在没有有效授权的情况下，向 KWDA 董事会和马来西亚海事局 (JLM) 的官员支付了 231 万令吉的津贴和设施费。

这些款项是 KWDA 和 KWPPL 2025 年总支出的一部分，总额分别为 1.3198 亿令吉和 677 万令吉。

截至 2025 年 12 月 31 日，KWDA 的余额为 2.7312 亿令吉，当年的收入总计为 1.0348 亿令吉；而 KWPPL 的余额为 2472 万令吉，收入为 581 万令吉。

报告指出，1953 年联邦灯光税法令（第 250 号法令）、1952 年商船条例和 1957 年财务程序法令（第 61 号法令）中均未规定 255 万令吉的津贴和设施。

JLM 在 2026 年 7 月 2 日的回复中解释说，KWDA 董事会和 KWPPL 委员会是根据不同的规定和条例成立的两个独立实体，因此津贴的支付是根据每个实体现行的规则和决定进行的。

JLM 还通报称，KWDA 董事会已批准 2016 年灯塔委员会条例，该条例规定了主席和董事会成员在履行其根据第 250 号法令所规定的职能和职责时可获得的固定津贴和便利。

据JLM称，管理代表、秘书、首席收款员、会议秘书处和运营官员也有权按核定标准领取津贴和福利。利益相关官员不参与审议过程，所有决定均由全体人员共同做出。

然而，审计结论认为，KWDA 和 KWPPL 属于公共资金，其使用须遵守管理各自资金的法律、第 61 号法令以及现行的财务条例。

因此，KWDA 董事会和 KWPPL 委员会被认定没有有效授权批准支付 255 万令吉的津贴和设施。

LKAN还指出，第61号法令规定，对于未明确规定的事项，付款审批权归部长所有。——马新社

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