Abnormal, unprecedented for NAD to amend 1MDB final audit report, says Ambrin

It is ‘abnormal’ and ‘unprecedented’ for the National Audit Department (NAD) to make amendments on a finalised audit report prepared by the department itself, said former Auditor-General Tan Sri Ambrin Buang in the High Court, here, today.

The sixth prosecution witness, who was referring to the 1Malaysia Development Berhad (1MDB)'s audit report, said he was not happy when former Chief Secretary to the Government Tan Sri Dr Ali Hamsa had authorised former 1MDB chief executive officer (CEO), Arul Kanda Kandasamy to review the report and when he requested for amendments to be made on certain issues.

“We had to go one by one (on) the issues (raised), the pressure was on us to do something that is not in our practice because in the Feb 24, 2016 meeting, we (had) already finalised the report, and next you come and tell me that we had to make amendments so that the Opposition will not spin it.

“…and I find it very insulting for the auditee to be given the honour to read my (NAD) report page by page, paragraph by paragraph. I was told to keep my opinion to myself, or write a book about it... so how would I be happy,” he said in the trial of former prime minister Datuk Seri Najib Tun Razak and Arul Kanda who were charged with tampering with the 1MDB final audit report.

Najib, 67, was charged with using his position to order amendments to the 1MDB final audit report which was already ‘finalised’ by Auditor-General before the report was ‘finalised again’ and presented before the Public Accounts Committee (PAC) to avoid any action being taken against him, while Arul Kanda, 44, was charged with abetting Najib in making amendments to the report to protect the Pekan MP from being subjected to disciplinary, civil or criminal action in connection with 1MDB.

They were charged under the Malaysian Anti-Corruption Commission (MACC) Act 2009, which provides a jail term of up to 20 years and a fine of no less than five times the amount of gratification or RM10,000, whichever is higher, upon conviction.

The Feb 24, 2016 meeting in question was the 1MDB Audit Report coordination meeting, chaired by Ali which was held on the instruction of Najib.

Previously, Ali had testified that there were four issues agreed to be removed from the 1MDB audit report, including two conflicting versions of the company’s 2014 financial report.

Asked by lawyer Tan Sri Muhammad Shafee Abdullah, who is representing the former prime minister, whether he brought up the matter when he went before the PAC investigating the tampering issue in December 2018, Ambrin, 70, who is now a retiree, said the hearing was not completed as the matter was later brought to the court.

The witness was also asked about his previous statement in 2018, where he maintained that the 1MDB audit report was not tampered with, as he reiterated it during the proceeding with the PAC.

“In this case, there were amendments to the audit report and authorised in my capacity as the then auditor-general. I appeared before the PAC to say there was no tampering by someone outside my control. I simply do not agree with the word ‘tampering’,” he said.

Ambrin said that despite his unhappiness, he did authorise the alteration on the audit report.

Muhammad Shafee: You may grumble about the extra work to do, but nobody put a gun to your head and said, you alter this or else...

Ambrin: Nobody.

Muhammad Shafee: You were also not very happy when your successor, Tan Sri Madinah Mohamad had issued a press statement in 2018 saying that the audit report was tampered, as it affected the NAD and your integrity.

Ambrin: Yes, I was surprised she issued the statement on the alleged tampering in the audit report. If she (had) called me I could have explained it to her.

The trial before Judge Mohamed Zaini Mazlan continues this Wednesday.

-- BERNAMA