GOVERNANCE ISSUES IN THE MANAGEMENT OF GOVERNMENT QUARTERS IN MALAYSIA: EVIDENCE FROM AUDITOR GENERAL’S REPORTS (AGR)
DOI:
https://doi.org/10.21837/pm.v23i38.1844Keywords:
government quarters, governance, Auditor General’s Reports, asset management, MalaysiaAbstract
Governance determines the utilisation, liveability, and fiscal sustainability of Malaysia’s government quarters, yet recurring weaknesses are consistently highlighted in Auditor General’s Reports (AGRs). This study assesses governance gaps using systematic audit evidence. A total of 608 AGR findings from 2002–2022 were analysed within a six-dimension framework aligned with national asset management policies: Institutional & Administrative, Allocation & Tenancy, Financial, Maintenance & Procurement, Environment, Safety & Facilities, and Monitoring & Recordkeeping. Maintenance and recordkeeping account for over 40% of all findings, reflecting absent preventive maintenance, fragmented registries, weak enforcement, and mismatched allocations. Temporal analysis shows institutional and safety issues were more prevalent under MPAM, while financial and monitoring gaps intensified during the PSPATA era. The study contributes a longitudinal dataset of audit evidence and a federal–state comparative perspective. Policy recommendations include preventive maintenance regimes, integrated quarters registries, and outcome-linked budgeting to enhance the governance of government quarters as strategic public assets.
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