THE 1/2026 National Audit Report (LKAN), presented in the Dewan Rakyat today, has uncovered 273 new issues relating to financial management and governance at both federal and state levels, according to Datuk Seri Wan Suraya Wan Mohd Radzi.
Wan Suraya said the report was tabled with the consent of the Yang di-Pertuan Agong and spans 15 volumes, covering the 2024 Financial Statements of federal agencies, the activities of ministries, departments and statutory bodies, as well as state ministries, departments, agencies and state-owned corporations.
“All issues can be accessed via the National Audit Department’s online dashboard, the Auditor General’s Dashboard (AGD), to ensure continuous monitoring and follow-up action by ministries, departments, agencies and companies at both federal and state levels,” he said.
She highlighted that the implementation of the AGD system between 2024 and December 2025 contributed to the recovery and repayment of government revenue amounting to RM316.68 million.
Of this total, RM221.52 million was collected from federal agencies, including penalty claims, overdue rents, land leases, as well as duties and taxes.
Regarding the 2024 Financial Statements of Federal Agencies, Wan Suraya noted that as of 9 January, 143 of 145 statements had been submitted and certified.
Of these, 128 received an Auditor General’s Certificate with an Unqualified Opinion, while 15 received a Modified Opinion.
She identified a key audit focus on serious irregularities in revenue collection and expenditure at the Universiti Kebangsaan Malaysia.
These irregularities arose from collaboration agreements made without the approval of the Finance Minister, contrary to the university’s constitutional provisions, alongside spending that did not comply with established financial procedures.
“These serious irregularities were brought to the 1/2026 Serious Irregularities Action Committee Meeting on 6 February, in line with the expanded powers of the Auditor General under subsection 9(4) of the Audit Act 1957, allowing recommendations to address accounting or public funds irregularities,” he said.
Wan Suraya further explained that amendments to the Audit Act 1957 have expanded the department’s authority to audit other entities, including companies receiving public interest funding.
To date, 1,856 entities have been gazetted for audit under the Follow The Public Money Audit approach.
Audit findings through the e-SelfAudit system revealed companies engaging in activities inconsistent with their founding objectives, failing to pay dividends despite recording profits, and facing operational issues even with continued government financial support.
The LKAN 1/2026 also reports on performance audits of high-impact programmes, including the Research, Development, Commercialisation and Innovation Programme and expenditure for the MyDigital ID Development Project, alongside audits of federal and state ministries, departments, and agencies.
Finally, Wan Suraya confirmed that the public can access the federal-level LKAN 1/2026 through the National Audit Department’s website at [https://lkan.audit.gov.my](https://lkan.audit.gov.my) from 10am today, enhancing transparency and public oversight of governance and financial management. - February 23, 2026
