PETALING JAYA: A former assistant auditor-general has called for appointed controlling officers in various government departments to be more efficient in carrying out their duties.
Kanason Pothinker said the auditor-general has issued reports on non-compliance resulting in losses running into hundreds of millions of ringgit, wastages and fraudulent transactions, many instances of payments being made without having received the goods and items paid for or contract payments being made without sufficient evidence of completed works.
Hence, he called for transparency in certifying the annual audits so that management of public funds and public sector governance can be improved.
“Every government department or agency’s controlling officer must summarise the achievements, shortfalls, and positive changes that have been recorded during the year, to meet its strategic goals and objectives,” he said.
He added that doing this will assist them to understand the procedures that should be implemented to prevent corrupt practices.
“Controlling officers will have to take full responsibility for public funds entrusted to them by Parliament under the Financial Procedures Act 1957, and in the written appointment letter from the finance minister. It will be evident that such an order will enhance governance,” he said.
Kanason stressed that this is not being done although it is implied and understood to be a requirement in the standard operating procedures by all authorities, such as the Prime Minister’s Department, the Finance Ministry and Public Service Department. The main purposes of certification are to prevent and detect wrongdoings.
Officers responsible for making payments can and must be held responsible for all disbursements, whether direct payments, deductions or transfers.
This serves to improve financial management practices and prevent future occurrences of wrongdoing, wastage, abuse and corruption.
He said certifications should be made at the start of any work, programme or contract.
They should also be made as evidence of monitoring, changes or variations to programmes and projects, and also purchases over the period.
“Payments, for whatever purpose, and periodic verification of progress payments and the progress of the work under supervision until completion should also be certified. Sometimes, the need to verify and ascertain later must also be considered.”
Kanason said Malaysia can follow other countries such as Australia when making the certification and summation, which is always signed by the controlling officer of every department.
