KUALA LUMPUR (24 FEBRUARY 2026) – The Human Rights Commission of Malaysia (SUHAKAM) refers to the findings reported in the Auditor-General’s Report 2026 Series 1 and the related media coverage. SUHAKAM wishes to state unequivocally that there has been no misappropriation of funds or assets or any form of wrongdoing.
The Auditor-General’s Report noted that SUHAKAM was “unable to verify cash and bank balances of RM0.75 million as of 31 December 2024”. We wish to clarify that this matter arose from technical variances following the upgrading of SUHAKAM’s accounting system.
In late 2022, SUHAKAM transitioned to a new enhanced financial application system based on the Standard Accounting System for Government Agencies, incorporating updated public sector accounting standards and reporting practices. During this transition, historical cash and bank records were migrated into the new Bank Reconciliation Statement module. As reflected in the audit findings, certain transactions exceeded the stipulated reconciliation period. These transactions relate to journal entries from the transition process, accumulated journal adjustments and accumulated payment cancellations undertaken since 2022.
As a result, the reported Cash and Bank Balance of RM754,592 as of 31 December 2024 could not be verified during the audit due to system-generated unreconciled disbursements of RM13.56 million and unreconciled receipts of RM12.88 million originating from the migration period. This created a reporting variance when the Auditor-General matched SUHAKAM’s bank account statements against the bank reconciliation reports generated by the new system. However, the underlying cash and bank balances remain intact. The variance did not affect SUHAKAM’s overall financial position or the integrity of its reported assets.
The technical variance is being progressively resolved and will be fully addressed in the 2025 Financial Statements, where alignment between the updated accounting system and audit verification requirements will be completed.
In summary, the audit statement reflects a verification limitation arising from system upgrade and reconciliation presentation issues. It does not indicate missing funds, financial loss or concerns regarding the integrity of SUHAKAM’s cash position. SUHAKAM has undertaken corrective measures to address the matter and strengthen its reconciliation and reporting processes.
SUHAKAM remains firmly committed to transparency, accountability and sound financial governance. Reconciliation discrepancies are being progressively resolved, internal control processes have been strengthened and improvements will be reflected in the 2025 financial statements. SUHAKAM will continue to cooperate fully with the relevant authorities to uphold the highest standards of public financial management.
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Human Rights Commission of Malaysia (SUHAKAM)
24 February 2026











