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Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019

Financial Management Accountability Index is a government indicator to empowers the level of financial compliance of public agencies. Previous studies often outlined issues related to leakage and misuse of funds among public officials. Therefore, this article generally examines the financial managem...

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Main Authors: Zahrin, Zuriana, Mohamad, Siti Syuhadah
Format: Article
Language:English
Published: UUM Press 2023
Subjects:
HF5601 Accounting
Online Access:https://repo.uum.edu.my/id/eprint/30265/1/JGD%2019%2002%202023%20189-203.pdf
https://doi.org/10.32890/jgd2023.19.2.4
https://repo.uum.edu.my/id/eprint/30265/
https://e-journal.uum.edu.my/index.php/jgd/article/view/22168
https://doi.org/10.32890/jgd2023.19.2.4
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spelling my.uum.repo.302652024-01-18T13:53:56Z https://repo.uum.edu.my/id/eprint/30265/ Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019 Zahrin, Zuriana Mohamad, Siti Syuhadah HF5601 Accounting Financial Management Accountability Index is a government indicator to empowers the level of financial compliance of public agencies. Previous studies often outlined issues related to leakage and misuse of funds among public officials. Therefore, this article generally examines the financial management performance of Local Authorities or Pihak Berkuasa Tempatan (PBT) in Kedah for the year 2002 to 2019. Several years of data were obtained from the National Audit Report and descriptive analysis in the form of patterns and trends was made to identify the type of audit certificate and accountability index score (IA) of financial management issued by the National Audit Department (JAN) on financial reporting of 11 PBTs in Kedah. The results show that there are no significant differences from the findings by other researchers in the last two decades. It has been found that the majority of 63 per cent (n = 7) PBTs still get a Reprimanded Certificate (UO), often involving record registers such as Vote Book, Capital Assets Register, and Log Book that is not satisfactorily maintained in addition to expenses over approved allocation. However, the overall IA issued by JAN from 2007 to 2019 showed an “Excellent” score of 33.9 per cent (n = 20), a “Good” of 59.3 per cent (n = 35) and a “Satisfactory” of 6.8 per cent (n = 4 ) to 11 PBTs in Kedah. During those 18 years, most of the PBTs in Kedah worked to increase the level of accountability and compliance of their respective financial management shown by better records every year. UUM Press 2023 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30265/1/JGD%2019%2002%202023%20189-203.pdf Zahrin, Zuriana and Mohamad, Siti Syuhadah (2023) Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019. Journal of Governance and Development (JGD), 19 (2). pp. 189-203. ISSN 2289-4756 https://e-journal.uum.edu.my/index.php/jgd/article/view/22168 https://doi.org/10.32890/jgd2023.19.2.4 https://doi.org/10.32890/jgd2023.19.2.4
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Zahrin, Zuriana
Mohamad, Siti Syuhadah
Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019
description Financial Management Accountability Index is a government indicator to empowers the level of financial compliance of public agencies. Previous studies often outlined issues related to leakage and misuse of funds among public officials. Therefore, this article generally examines the financial management performance of Local Authorities or Pihak Berkuasa Tempatan (PBT) in Kedah for the year 2002 to 2019. Several years of data were obtained from the National Audit Report and descriptive analysis in the form of patterns and trends was made to identify the type of audit certificate and accountability index score (IA) of financial management issued by the National Audit Department (JAN) on financial reporting of 11 PBTs in Kedah. The results show that there are no significant differences from the findings by other researchers in the last two decades. It has been found that the majority of 63 per cent (n = 7) PBTs still get a Reprimanded Certificate (UO), often involving record registers such as Vote Book, Capital Assets Register, and Log Book that is not satisfactorily maintained in addition to expenses over approved allocation. However, the overall IA issued by JAN from 2007 to 2019 showed an “Excellent” score of 33.9 per cent (n = 20), a “Good” of 59.3 per cent (n = 35) and a “Satisfactory” of 6.8 per cent (n = 4 ) to 11 PBTs in Kedah. During those 18 years, most of the PBTs in Kedah worked to increase the level of accountability and compliance of their respective financial management shown by better records every year.
format Article
author Zahrin, Zuriana
Mohamad, Siti Syuhadah
author_facet Zahrin, Zuriana
Mohamad, Siti Syuhadah
author_sort Zahrin, Zuriana
title Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019
title_short Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019
title_full Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019
title_fullStr Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019
title_full_unstemmed Audit Certificate and Financial Management Accountability Index Level of Local Authorities in Kedah, 2002-2019
title_sort audit certificate and financial management accountability index level of local authorities in kedah, 2002-2019
publisher UUM Press
publishDate 2023
url https://repo.uum.edu.my/id/eprint/30265/1/JGD%2019%2002%202023%20189-203.pdf
https://doi.org/10.32890/jgd2023.19.2.4
https://repo.uum.edu.my/id/eprint/30265/
https://e-journal.uum.edu.my/index.php/jgd/article/view/22168
https://doi.org/10.32890/jgd2023.19.2.4
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score 13.211869

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