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School Audit Division

Department Profile
DepartmentSchool Audit Division
Department HeadUnder Secretary
Encik Azmin bin Husin
AddressTingkat 17, Wisma KWSG, Jalan Kampong Attap, 50604 Kuala Lumpur
Phone Number03-22748822
Fax Number03-22737989


Education rules(Accounts and Audit) 2002 under Section 130 of the Education Act 1996(Act 550) requires all goverment schools, goverment aided schools which receives financial aid and Islamic Education Schools to produce their annual Financial Statement for the year ended 31 December  to the School Audit Division before 31 March the following year for audit purpose.

In order to comply with this ruling, School Audit Division conducts three(3) audit approach:-


  • Financial Audit
  • Compliance Audit
  • Programs Audit on Financial Aid

The School Audit Division is headed by the Under Secretary and has the manpower of  466 staffs. They are placed in the headquarters in Kuala Lumpur and 20 State/Branch School Audit Division throught Malaysia.


Contribution towards the excellence in financial management performance and accountability in schools.


To carry out  audit on the accounts of goverment schools and goverment-aided schools to ensure accountability in financial management and for management reporting

  • Examine and certify financial statements of all goverment and goverment-aided schools.
  • Ascertain management and financial controls in goverment and goverment-aided schools are properly implemented and comply with established financial regulations and procedures.
  • Express an opinion as to whether the financial statements prepared give true and fair view of the financial position of the school.
  • Ascertain that the goverment assisted programs is utilised effectively, proper and expensed accordingly.

School Audit Division Approach
  • To produce Audit Observance Summary after an audit and during the Exit Conference in order to explain the audit findings,conclusion and advice to be given to the School authority.The School will use this as guidance to make the necessary corrective and effective measures to solve the raised findings.
  • To implement Adoption Program in order to identify  schools that needs guidance in overcoming their weak financial management
  • To cooperate with JPN/IAB in conducting lectures/training in accounting and financial management courses/workshops

State/Branch School Audit Division
Johor School Audit Division
Lot G7-G10, Tingkat Bawah
Bangunan Pusat Profesional
Jalan Syed Mohd Mufti
80000 Johor Bahru, Johor
No.Tel: 07-2230632. No. Faks: 07-2223870

School Audit Division Muar Branch
No. 82-39 Tingkat 1
Batu 1 1/4 , Jalan Bakri
84000 Muar, Johor
No.Tel: 06-9522585. No. Faks: 06-9536832

Kedah School Audit Division
Aras 4, Menara Zakat
Jalan Teluk Wanjah
05200 Alor Setar, Kedah
No.Tel: 04-7337454. No. Faks: 04-7344329

Kelantan School Audit Division
Tingkat 3, Wisma Ilmu
Jalan Doktor
15000 Kota Bharu, Kelantan
No.Tel: 09-78482731. No. Faks: 09-7479320
Melaka School Audit Division
Aras 7, No. 110
Yayasan Melaka Off Jalan Hang Tuah
75300 Melaka
No.Tel: 06-2847479. No.Faks: 06-2819014

Negeri Sembilan School Audit Division
Tingkat 2, Lot A & B, Wisma DPMS
Jalan Dato* Bandar Tunggal
70000 Seremban, Negeri Sembilan
No.Tel: 06-7630803. No. Faks: 06-7630100

Pahang School Audit Division
Jalan Gambut
25000 Kuantan, Pahang
No.Tel: 09-5138097. No. Faks: 09-2819014

School Audit Division Temerloh Branch
Aras 2, Bangunan Gunasama Persekutuan Temerloh
Jalan Merdeka
28000 Temerloh, Pahang
No.Tel: 09-2961505. No. Faks: 09-2960587

Perak School Audit Division
Lot 4A3, Tingkat 4, Blok A
Bangunan Persekutuan Ipoh
Jalan Dato* Seri Ahmad Said
30450 Ipoh, Perak
No.Tel: 05-2545355. No. Faks: 052414034

School Audit Division Taiping Branch
Tingkat 5, Wisma Persekutuan
Jalan Istana Larut
34000 Taiping, Perak
No.Tel: 05-8074548. No. Faks: 05-8069931

Perlis School Audit Division
Tingkat 4, Bangunan Persekutuan
Persiaran Jubli Emas
01000 Kangar, Perlis
No.Tel: 04-9763567. No. Faks: 04-9764341

Pulau Pinang School Audit Division
Tingkat 34, Menara Komtar
10000 Pulau Pinang
No.Tel: 04-2637037. No. Faks: 04-2617011

Selangor School Audit Division
Tingkat 16, Wisma KWSG
Jalan Kg. Attap
50604 Kuala Lumpur
No.Tel: 03-22745926. No. Faks: 03-22739311

Federal Territory School Audit Division
Tingkat 16, Wisma KWSG
Jalan Kg. Attap
50604 Kuala Lumpur
No.Tel: 03- 22743275. No.Faks: 03-22733757

Sabah School Audit Division
Tingkat 5, Blok D
Bangunan KWSP
Peti Surat No. 14
88000 Kota Kinabalu, Sabah
No.Tel: 088-234241. No. Faks: 088-234241

School Audit Division Sandakan Branch
Tingkat 5, Wisma Persekutuan
Beg Berkunci No. 2
Pejabat Pos Wisma Persekutuan
90400 Sandakan, Sabah
No.Tel: 089-668500. No. Faks: 089-669290

School Audit Division Tawau Branch
Tingkat 5, Wisma Persekutuan
Peti Surat no. 499
91007 Tawau, Sabah
No.Tel: 089-776478. No. Faks: 089-776068

School Audit Division Beaufort Branch
Tingkat 2, Wisma Persekutuan
Beg Berkunci No. 15
89808 Beaufort, Sabah
No.Tel: 087-211057 / 087-211853.
No.Faks: 087-212797