Note: The National Audit Department (NAD) is not an enforcement agency such as MACC and PDRM. NAD is only responsible to undergo auditing that involves public funds including programme performance / activities that are funded by the public funds, based on the annual plannings that have been prepared. The auditing outcome will be reported in the Auditor-General Report and will be tabled in the parliament. Therefore, any complaints will only be accepted by NAD as an input to the audit plan however NAD shall not be bound to make any further investigations related to it.