PUBLIC ACCOUNTABILITY IN MALAYSIA

Prepared by:

Muhammad Syahmizan Azmi

Faculty of Administrative Science & Policy Studies
UiTM Kedah
6.1 Definition & Concept of Accountability
6.2 Objectives of Accountability
6.3 Structure / Institutional Mechanism of
public accountability in Malaysia :
i. Parliament
ii. Auditor General (AG)
iii. Ministerial Responsibilities
iv. Public Account Committee (PAC)
v.
6.4 Issues in Managing Accountability
6.5 Conclusion
 Accountability can be defined as:

“ the acceptance of responsibility for

actions and decisions”

(Lim A. , 1987)
 Noree Alam Siddique (2005) :

“ Accountability means answerability.

It refers to holding the public
servants responsible for their actions
and performance”
 Government Accountability as
defined by Tocqueville (2000):

“ Duty of public officials to report their

actions to the citizens & the right of
the citizens to take action against
those officials, whose conduct the
citizens consider unsatisfactory ”
 As an essential element to representative democracy
 Concerns with “ the responsibility to comply”. i.e :
required by laws, systems, and regulations, and it is to
ensure good and proper public financial management
(Fatimah Abd Rauf,et al, 2012)
 Carries the means by which public agencies and their
workers answer to citizens directly and indirectly for
the use of their powers, authority and resources.
 According to United Nation Development Program
(2000), the concept of accountability not only covers
traditional compliance with procedural rules and
budget limits, but also includes the satisfaction of the
public over services given (Omar Othman et al, 2007)
 Create an effective control to ensure
management of public money is in accordance
with applicable laws and regulations
 Set up an effective system for public officials to
execute the responsibilities entrusted to them
 Utilize public money in accordance with
authorized purposed and relevant activities
carried out in an orderly and efficient manner
without any wastages.
(Source : Fatimah Abd Rauf et al, 2012)
 In order to ensure the accountability
works well, public officials must be placed
under a systematic control mechanism.
 In Malaysia, there are mechanisms or
public institutions that were established
to oversee the operational activities of
the government from the risk of fraud,
malpractices, bribery and corruption.
 These are the institutional mechanisms
or strategies that specifically created to
ensure the accountability of the public
sector :
i. Parliament
ii. Auditor General
iii.Ministerial Responsibility
iv.Public Account Committee (PAC)
v. Malaysian Anti-Corruption Commission
(MACC)
vi.Public Complaints Bureau (PCB)
 In theory, the parliament as the prime political institution of
the country holds the government accountable and the
government officials - being servants of the public - are
accountable to the public through the parliament (Noree Alam
Siddiquee, 2007)
 The Parliament can maintain control towards the ruler where it
acts as a “supervisor, a controller and a critic against the
governance and it is capable to influence the policies of the
government” (M Foad, 1999) as cited in (Ahmad Faiz Yaacob et
al, 2009)

 Accountability can be derived from a question-answer session

and a debate where the responsible minister is required to
provide answers to every question forwarded. There are also
written questions that need more detailed answers (Abdullah
Sanusi et al, 2003) as cited in (Ahmad Faiz Yaacob et al, 2009)
 Parliamentary questions, supplementary questions, debates, and
motions are among the devices that the Members of Parliament (MPs)
can be used to scrutinize the activities of various ministries of the
government and those of the senior bureaucrats within these
ministries. (Noree Alam Siddiquee, 2007)
 The purpose of “question hour,” for example, is to enable MPs to
ventilate public grievances and to draw attention towards the failure of
the government and its administration. There can also be scheduled as
well as unscheduled debates on important matters. (Noree Alam
Siddiquee, 2007)
 Parliamentary members are given full freedom to debate and discuss
various different current issues in the interest of the people and the
country. However, this right is only confined in the noble House of
Parliament. (Ahmad Faiz Yaacob et al, 2009)
 Issues related to nationality, Bumiputra rights, the Malay language,
monarchy and others are prohibited from being debated upon. (Ahmad
Faiz Yaacob et al, 2009)
 The Auditor General (AG) forms an important
function in the process of national
accountability.
 His role is wide as stated in the Constitution in
Article 107; the AG is not merely the auditor to
the federal government, but also to the
other 13 states.
 The audit system that exists directly creates a
relationship and a chain of accountability
(Ahmad Faiz Yaacob et al, 2009)
 The AG can also direct any officer to undergo an
inquiry and report to him thereafter. His last and
most important function is to report his earnings
to the parliament.
 Also on his discretion, he may even decide to
forward the report to the YDPA instead (Ahmad
Faiz Yaacob et al, 2009)
Source: www.audit.gov.my (As at April, 2018)
 Responsibilities of Auditor General:

i. Ensure all forms of protective means towards assets and

public property
ii. Maintain all accounts and records
iii. Give views on the national monetary statement and
government agencies
iv. Inspect comprehensively all the economic methods and
the level of efficacy of a particular program
v. Report to parliament and the relevant management team
(Ahmad Faiz Yaacob et al, 2009)
 The doctrine of ministerial responsibility is important
because it is the backbone of the cabinet system as
practiced in the Parliamentary system.
 It has been observed as a constitution practiced in the
government are based on the Westminster that ties the
co-operation between parliamentary members so they
can ensure that the current government elected
constituting the people’s representatives are responsible
for every activity done at the ministry and department is
being observed.
 The underlying principle is the entire governmental act,
not the individual minister, is responsible. (Ahmad Faiz
Yaacob et al, 2009)
 The responsibility of the minister takes two forms:
 Firstly, a collective responsibility that requires all
ministers to be equally responsible towards all decisions
of the other ministers.
 Secondly, the individual responsibility towards whom each
minister has placed his/her portfolio in his/her roster.
 Every minister must be responsible upon every action
taken by the public servants directly under his authority
(Abd Aziz, 2006:123) or even for actions not known to
him. (Ahmad Faiz Yaacob et al, 2009)
 The Committee consists of a Chairman and Vice-Chairman to be
appointed by the House, and not less than six and not more than twelve
members to be nominated by the Committee of Selection, as soon as
may be after the beginning of each Parliament.
 In the absence of the Chairman or Vice-chairman due to illness or for
any other reason whatsoever the Committee shall elect any one
member to act as a Chairman to preside over the Committee’s meeting.
 No member may be appointed or nominated to or act as Chairman or
member of the Public Accounts Committee while he is a Minister.
 The Committee shall have power to send for persons, papers and
records, and to report from time to time.
 The composition of members of PAC include the Member of Parliament
from the ruling party and from opposition as well.
The PAC is responsible for examining government accounts
and reports of Auditor General (AG). As the PAC has been given
the power to send for persons, papers, and records from any
ministry, civil servants are liable to be called before the PAC to
explain any financial irregularities in their ministries (Noree
Alam Siddiquee, 2007)

However, in practice, the impact of PAC is believed to be

limited. Experience shows that usually the PAC examines the
accounts and reports several years later; it focuses on specific
observations suggested and, having no executive authority, at
times it fails to get compliance from ministries and agencies
(Noree Alam Siddiquee, 2007)
Source : www.parlimen.gov.my (As at April, 2018)
 Roles of Public Account Committee (PAC) in promoting
accountability:

i. Examine the accounts of the Federation and the

appropriation of the sums granted by Parliament to meet
the public expenditure.
ii. Examine the accounts of public authorities and other bodies
administering public funds as may be laid before the House
of Representatives.
iii. Examine the reports of the Auditor-General laid before the
House of Representatives in accordance with Article 107 of
the Federal Constitution.
iv. Examine other matters as the Committee may think fit, or
which may be referred to the Committee by the House of
Representative
 No real Directives or guidelines on the new
system introduced
 Insufficient post created in enhancing better
accountability
 Failure of internal control systems
 Resistance to change
 Failure to recognize relationship between
business processes and records
 Lack of top management support (lack of
political will)
(Source : Fatimah Abd Rauf et all, 2012)
 Accountability is the central part of
public governance.

 Lack of accountability in the

governance will results into the
emergence of corruption,
maladministration, abuse of power,
breach of trust, fraud and bribery.
 Fatimah Abd Rauf , Haslinda Yusoff, Normahiran Yatim, Usha Rani Poobalan, Saluana
Che Salleh, Radiah Othman (2012), Public Sector Accounting (Malaysian Context),
3rd Ed, Pearson.

 Syed Soffian Syed Ismail, Engku Ismail Engku Ali, Faudziah Hanim Fadzil, & Hassan
Hussin (2011), Public Sector Accounting and Financial Management in Malaysia,
Pearson

 Omar Othman, Mohamad Sharofi Ismail, Syed Soffian Syed Ismail, Siti Zabedah Saidin,
Mohd Syahir Rahim, Md Suhaimi Md Salleh, Rose Shamsiah Saamsudin & Marlina
Mohd Lazim (2007), Public Sector Accounting in Malaysia, Cengage Learning.

 Ahmad Faiz Yaacob, Nadhrah A. Kadir & Kamaruzaman Jusoff (2009). Accountability
From The Perspective of Malaysian Governance, Journal of Politic and Law, Vol 2. No.3

 Noore Alam Siddiquee (2005) Public Accountability in Malaysia: Challenges and Critical
Concerns, International Journal of Public Administration, 28:1-2, 107-129
 Noore Alam Siddiquee (2007). Public service innovations policy transfer and governance
in the Asia-Pacific region: The Malaysian experience, JOAAG, Vol. 2. No. 1
 http://www.parlimen.gov.my/

 https://www.audit.gov.my/

 http://www.sprm.gov.my/
 Define Accountability? (5
marks)

 Elaborate any TWO (2) objectives of accountability (10 marks)

 Identify any TWO (2) forms of Ministerial Responsibilities? (10marks)

 Explain any FOUR (4) roles of Auditor General? (25

marks)

 Describe any FOUR (4)roles of Public Account Committee? (25

marks)

 Identify any TWO (2) functions of Parliament in ensuring public

accountability (25 marks)