2026 年，下议院通过了针对**总稽查司报告（LKAN 1/2026）**的动议——这份报告审查 2024 年联邦机构的财务，揭出了 273 项新问题，涉及联邦与州层级的财务管理与治理（Malay Mail）。

273 项。听起来很多。但更值得问的是：这份报告是公开的，任何人都能读——那么，谁在读？

权力批了钱，谁来盯着花？

上一篇会员文章讲了「钱袋的权力」：国会批准政府花钱。但批准之后呢？钱有没有花在该花的地方、有没有浪费或滥用，需要另一套机制来盯。

马来西亚有一条完整的「跟着钱走」的问责链，只是大多数公民从没用过它。它由三个各司其职的角色组成——它们不是同一回事，搞清楚分工，你才知道该找谁。

先分清三个角色

  • 总稽查司（Ketua Audit Negara）：独立审计政府账目，每年发布报告（LKAN），指出哪里的钱花得有问题。它负责「查」。
  • 公共账目委员会（PAC）：国会里的跨党派委员会，根据审计报告传召官员、追问、要求整改。它负责「问责」。
  • 反贪污委员会（MACC / SPRM）：当问题涉及贪污犯罪时介入调查、提控。它负责「查案」。

一句话记住：总稽查司查账 → PAC 追问 → 涉贪则 MACC 查案。

那么，作为一个普通公民，你在这条链上，能站在哪里？

In 2026, the lower house passed a motion on the Auditor-General's Report (LKAN 1/2026) — which audited the finances of federal agencies for 2024 and surfaced 273 new issues in financial management and governance at federal and state levels (Malay Mail).

273 issues. Sounds like a lot. But the better question is: the report is public, anyone can read it — so who does?

Parliament approved the money. Who watches it get spent?

The previous members' piece covered the "power of the purse": Parliament approves the government's spending. But what happens after approval? Whether the money went where it should, whether it was wasted or misused, needs another set of mechanisms to watch.

Malaysia has a complete "follow the money" chain of accountability — most citizens have simply never used it. It's made of three roles with distinct jobs. They are not the same thing; get the division right and you know who to approach.

First, tell the three roles apart

  • Auditor-General (Ketua Audit Negara): independently audits government accounts and publishes an annual report (LKAN), flagging where money went wrong. It "checks."
  • Public Accounts Committee (PAC): a cross-party parliamentary committee that, based on the audit, summons officials, questions them and demands fixes. It "holds to account."
  • Anti-Corruption Commission (MACC / SPRM): steps in to investigate and charge when the issue involves the crime of corruption. It "investigates cases."

Remember it as one line: the Auditor-General checks the accounts → PAC presses → and if corruption is involved, MACC investigates.

So where, as an ordinary citizen, do you stand on this chain?