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An independent, third-party Audit into the MOE’s finances

By:

Fiqah Roslan

Affiliations:

The Tiada.Guru Campaign

Policy Code:

3f Education

Problem Statement:

The Ministry of Education consistently receives some of the highest budgets, easily expending nearly RM60 billion per year. What is extraordinarily shocking is that no independent, non-government audits have been performed at the MOE in years, if ever.

MACC has called the MOE a serious high-risk Ministry for corruption. And we have seen it again and again: the YTL scandal, the Sarawak solar scandal, the COVID-19 “free” laptop scandal, the Integrity Department scandal, the Integrity Department scandal part II, the overt politicization, the Sabah canteen contractors’ scandal, systemic school corruption in Sabah, and the MARA scandal (though under a separate Ministry).

Untold billions are possibly unaccounted, misused, and/or stolen.

MOE + MOHE combined budgets, as available:

2010: RM30b
2011: RM40b
2012: RM51b
2013: RM38b
2014: RM55b
2015: RM56b
2016: RM54b
2017: RM57b
2018: RM59b
2019: RM60b
2020: RM59b
2021: RM62b
___________
RM621 billion / RM0.62 RM trillion

Value(s) and Belief(s):

It is time for the highest-paid Ministry to open up its books so the world may see where our billions have gone.

Proposal of Solution:

The services of an external auditing firm with a reputation of integrity, transparency, and effectiveness should be hired to audit the nearly ⅔ trillion ringgit that has been pumped into the Ministry of Education over the past 11 years.

It must be given full subpoena authority and access to all Ministry documents, up to the power of raids.

It must be given access to both police and MACC (or, in the future, Public Ombudsman) investigative units.

It must be primarily staffed with forensic accountants and Certified Fraud Examiners (CFE) with experience in education, Malaysia’s public service, computer forensics, and preparation for litigation (either civil or criminal).

The target areas should include economic damages (torts, breach of contract), contract fraud, money laundering and asset misappropriation, fabrication / falsifying of records, false suppliers, payroll fraud, data theft or misuse, reimbursement fraud, theft or misuse of services, assets, or privileges, procurement fraud, price fixing, secret tenders when open required, GST refund fraud, embezzlement / larceny, kickbacks, product substitution, shell company schemes, and/or other mechanisms to deceive the nation’s oversight agencies.

Additional Information:

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Translation

Isu dan Polisi Semasa:

Meskipun beberapa Kementerian mempunyai skandal berbilion ringgit, Kementerian Pendidikan secara konsisten menerima antara belanjawan tertinggi dengan kualiti paling teruk [1], sewenang-wenangnya menelan hampir RM60 bilion setiap tahun [2]. Perkara yang sangat mengejutkan adalah bahawa tiada audit bebas dan bukan kerajaan pernah dilakukan di KPM saban bertahun-tahun, itupun jika pernah ada.

Oleh kerana KPM ialah badan berkanun terakhir dengan dana kerajaan, ia mempunyai liabiliti terbesar dalam 1) mengeluarkan dana dan 2) memantau agensi yang dikontrak berdasarkan peraturan-peraturan Kementerian Kewangan.

SPRM telah menyebut KPM sebagai Kementerian yang berisiko tinggi untuk melakukan penyelewengan. Dan kita telah melihatnya berulang-ulang kali: skandal YTL [3], skandal solar di Sarawak [4], skandal komputer riba COVID-19 “percuma” [5], skandal Jabatan Integriti [6], skandal Jabatan Integriti bahagian II [7], pempolitikan terang-terangan [8], skandal kontraktor kantin Sabah [9], skandal biasiswa Melaka [10], penyelewengan sistemik sekolah di Sabah [11] dan skandal MARA [12] (walaupun di bawah Kementerian yang lain).

Berbilion-bilion ringgit barangkali tidak dihitung, disalahgunakan dan/atau dicuri.
Belanjawan bergabung MOE + MOHE, seperti peruntukan:

2010: RM30b
2011: RM40b
2012: RM51b
2013: RM38b
2014: RM55b
2015: RM56b
2016: RM54b
2017: RM57b
2018: RM59b
2019: RM60b
2020: RM59b
2021: RM62b
————————————————
Jumlah: RM621 bilion / RM0.621 trilion

Rujukan Petikan
[1] Penjawat awam dibuang hanya selepas ponteng kerja 2,002 hari (FMT)
[2] Malaysia Education Statistics (Tiada.Guru)
[3] PAC probing Muhyiddin-era 1BestariNet again (Malaysiakini)
[4] Rasuah Solar: Saksi akui KPM tidak buat laporan polis walaupun ada peluang (MalaysiaGazette)
[5] Opposition MPs flay govt over distribution of laptops (FMT)
[6] Corrupt educators, corrupt nation (Malaysiakini)
[7] Corrupt educators to corrupt minds to corrupt nation (Malaysiakini)
[8] Support opposition and lose your job, Malaysian minister warns teachers, officials (TODAY Online)
[9] State education dept food contracts: MACC detains 26th suspect (The Star)
[10] Ex-officer ‘siphoned’ RM2.5mil in scholarships for poor students (The Star)
[11] Corruption, power abuse ‘serious’ problem in Sabah education sector (The Malaysian Insight)
[12] MACC seeks prosecution in Mara’s 2015 Australian property scandal (Malay Mail)
[2010] Budget Speech 2010 (Ministry of Finance)
[2011] Budget Speech 2011 (Ministry of Finance)
[2012] Budget Speech 2012 (Ministry of Finance)
[2013] Budget Speech 2013 (Ministry of Finance)
[2014] 2014 Malaysian federal budget (Wikipedia; expired AGC & MOF links)
[2015] 2015 Malaysian federal budget (Wikipedia; expired AGC & MOF links)
[2016] 2019 Anggaran Perbelanjaan Persekutuan (Sinar Project; references 2016)
[2017] 2019 Anggaran Perbelanjaan Persekutuan (Sinar Project; references 2017)
[2018] 2019 Anggaran Perbelanjaan Persekutuan (Sinar Project; references 2018)
[2019] Budget 2019 (Ministry of Finance)
[2020] 2020 Budget Documents (Sinar Project)
[2021] Ringkasan Perbelanjaan Sebenar (Ministry of Finance)

Nilai-nilai dan Kepercayaan:

Sudah tiba masanya Kementerian dengan belanjawan tertinggi membuka bukunya supaya dunia dapat melihat ke mana perginya bilion kita.

Penyelesaian:

Perkhidmatan firma audit luar dengan reputasi integriti, ketelusan dan keberkesanan harus digunakan untuk mengaudit hampir ⅔ trilion ringgit yang telah disalurkan ke dalam Kementerian Pendidikan antara 2010 dan 2021.

Ia perlu diberikan kuasa sepina dan akses penuh kepada semua dokumen Kementerian, hinggalah kuasa melakukan serbuan. Ia mesti diberikan akses kepada unit penyiasatan polis dan SPRM (atau, pada masa akan datang, Ombudsman Awam). Ia mesti dikendalikan oleh akauntan forensik dan Certified Fraud Examiners (CFE) yang berpengalaman dalam pendidikan, perkhidmatan awam Malaysia, forensik komputer dan persiapan untuk proses pengadilan (baik sivil atau jenayah).

Bidang sasaran harus merangkumi kerosakan ekonomi (tort, pelanggaran kontrak), penipuan kontrak, pengubahan wang haram dan penyelewengan aset, peniruan / pemalsuan rekod, pembekal palsu, penipuan gaji, kecurian atau penyalahgunaan data, penipuan pembayaran ganti, kecurian atau penyalahgunaan perkhidmatan, aset atau keistimewaan, penipuan perolehan, penetapan harga, tender rahsia ketika tender terbuka diwajibkan, penipuan bayaran balik GST, penggelapan wang / larseni, sogokan, penggantian produk, skim shell company dan/atau mekanisme lain untuk memperdayakan agensi pengawasan negara.

Informasi Tambahan:

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