Perbendaharaan

A supply (B) vote: the operating spending Parliament voted for this ministry. What it was given and what it spent in 2025, by programme and activity, from the audited Statement of Operating Expenditure.

All operating votes in 2025 · Development vote P.10 · B.10 in Budget 2027

Original budgetAsal

RM 4.52 bn

Revised budgetJumlah

RM 4.52 bn

after changes during the year

SpentSebenar

RM 5.91 bn

130.9% of the revised budget

UnspentVarian

-RM 1.39 bn

Totals as printed, JANM 2025, p. 120

By programme

Each programme's totals as the statement prints them. Hover a figure for the exact amount, or open an activity below for every line to the sen.

CodeKod	ProgrammeProgram	Original budgetAsal	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
010000	Pengurusan	RM 278.58 m	RM 206.21 m	RM 206.21 m	100.0%	RM 489.82	JANM 2025, p. 117
020000	Strategi Fiskal	RM 1.31 bn	RM 1.40 bn	RM 1.40 bn	100.0%	RM 782.88	JANM 2025, p. 118
030000	Strategi Pelaburan	RM 85.80 m	RM 83.34 m	RM 83.34 m	100.0%	RM 407.11	JANM 2025, p. 118
040000	Perkhidmatan Kewangan Awam	RM 222.51 m	RM 230.56 m	RM 230.56 m	100.0%	RM 1,410.60	JANM 2025, p. 119
050000	Perkhidmatan Perakaunan	RM 280.40 m	RM 274.60 m	RM 274.60 m	100.0%	RM 1,564.50	JANM 2025, p. 120
060000	Program Khusus	RM 2.25 bn	RM 2.31 bn	RM 3.70 bn	160.4%	-RM 1.39 bn	JANM 2025, p. 120
070000	Dasar Baru	RM 78.25 m	RM 0.00	RM 0.00	0.0%	RM 0.00	JANM 2025, p. 120
080000	"one-off"	RM 16.00 m	RM 12.70 m	RM 12.70 m	100.0%	RM 193.98	JANM 2025, p. 120

Every activity, line by line

Open an activity to see its spending categories exactly as printed, to the sen, each with the page it was read from.

Show the supplementary (Tambahan) and virement (Viremen) columns

010000Pengurusan

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

010100Pengurusan AmRevised RM 182.63 mSpent RM 182.63 m

100.0%

Activity total as printed: revised RM 182,634,100.00, spent RM 182,633,817.31 (JANM 2025, p. 117).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 35,841,200.00	RM 0.00	RM 2,006,800.00	RM 37,848,000.00	RM 37,847,952.55	100.0%	RM 47.45	JANM 2025, p. 117
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 177,306,400.00	RM 0.00	-RM 66,865,379.00	RM 110,441,021.00	RM 110,440,956.84	100.0%	RM 64.16	JANM 2025, p. 117
30000	AssetsAset	RM 10,729,100.00	RM 0.00	RM 1,756,979.00	RM 12,486,079.00	RM 12,485,993.94	100.0%	RM 85.06	JANM 2025, p. 117
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 25,090,000.00	RM 0.00	-RM 3,542,900.00	RM 21,547,100.00	RM 21,547,014.42	100.0%	RM 85.58	JANM 2025, p. 117
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 2,681,200.00	RM 0.00	-RM 2,369,300.00	RM 311,900.00	RM 311,899.56	100.0%	RM 0.44	JANM 2025, p. 117

010200Kawalan Kewangan Strategik dan KorporatRevised RM 6.71 mSpent RM 6.71 m

100.0%

Activity total as printed: revised RM 6,707,900.00, spent RM 6,707,769.92 (JANM 2025, p. 117).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 4,970,900.00	RM 0.00	RM 422,400.00	RM 5,393,300.00	RM 5,393,207.78	100.0%	RM 92.22	JANM 2025, p. 117
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 1,854,000.00	RM 0.00	-RM 539,400.00	RM 1,314,600.00	RM 1,314,562.14	100.0%	RM 37.86	JANM 2025, p. 117

010300Pengurusan Teknologi MaklumatRevised RM 16.87 mSpent RM 16.87 m

100.0%

Activity total as printed: revised RM 16,867,500.00, spent RM 16,867,422.95 (JANM 2025, p. 117).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 6,567,400.00	RM 0.00	RM 411,000.00	RM 6,978,400.00	RM 6,978,387.43	100.0%	RM 12.57	JANM 2025, p. 117
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 9,289,400.00	RM 0.00	-RM 1,770,900.00	RM 7,518,500.00	RM 7,518,464.79	100.0%	RM 35.21	JANM 2025, p. 117
30000	AssetsAset	RM 4,250,000.00	RM 0.00	-RM 1,879,400.00	RM 2,370,600.00	RM 2,370,570.73	100.0%	RM 29.27	JANM 2025, p. 117

020000Strategi Fiskal

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

020100Fiskal dan EkonomiRevised RM 11.83 mSpent RM 11.83 m

100.0%

Activity total as printed: revised RM 11,831,800.00, spent RM 11,831,660.54 (JANM 2025, p. 117).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 9,104,600.00	RM 0.00	RM 403,000.00	RM 9,507,600.00	RM 9,507,599.45	100.0%	RM 0.55	JANM 2025, p. 117
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 3,432,400.00	RM 0.00	-RM 1,681,100.00	RM 1,751,300.00	RM 1,751,294.85	100.0%	RM 5.15	JANM 2025, p. 117
30000	AssetsAset	RM 703,000.00	RM 0.00	-RM 177,300.00	RM 525,700.00	RM 525,653.41	100.0%	RM 46.59	JANM 2025, p. 117
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 0.00	RM 0.00	RM 9,000.00	RM 9,000.00	RM 9,000.00	100.0%	RM 0.00	JANM 2025, p. 117
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 50,000.00	RM 0.00	-RM 11,800.00	RM 38,200.00	RM 38,112.83	99.8%	RM 87.17	JANM 2025, p. 117

020200CukaiRevised RM 24.62 mSpent RM 24.62 m

100.0%

Activity total as printed: revised RM 24,618,800.00, spent RM 24,618,487.08 (JANM 2025, p. 117).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 10,370,900.00	RM 0.00	RM 988,000.00	RM 11,358,900.00	RM 11,358,819.76	100.0%	RM 80.24	JANM 2025, p. 117
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 15,821,000.00	RM 0.00	-RM 7,684,900.00	RM 8,136,100.00	RM 8,136,022.49	100.0%	RM 77.51	JANM 2025, p. 117
30000	AssetsAset	RM 4,114,800.00	RM 0.00	RM 205,300.00	RM 4,320,100.00	RM 4,320,023.95	100.0%	RM 76.05	JANM 2025, p. 117
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 699,600.00	RM 0.00	RM 104,100.00	RM 803,700.00	RM 803,620.88	100.0%	RM 79.12	JANM 2025, p. 117

020300Belanjawan NegaraRevised RM 15.44 mSpent RM 15.44 m

100.0%

Activity total as printed: revised RM 15,439,400.00, spent RM 15,439,257.75 (JANM 2025, p. 117).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 12,936,300.00	RM 0.00	RM 809,700.00	RM 13,746,000.00	RM 13,745,935.48	100.0%	RM 64.52	JANM 2025, p. 117
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 4,786,000.00	RM 0.00	-RM 3,092,600.00	RM 1,693,400.00	RM 1,693,322.27	100.0%	RM 77.73	JANM 2025, p. 117
30000	AssetsAset	RM 7,175,000.00	RM 0.00	-RM 7,175,000.00	RM 0.00	RM 0.00	0.0%	RM 0.00	JANM 2025, p. 117

020400AntarabangsaRevised RM 5.39 mSpent RM 5.39 m

100.0%

Activity total as printed: revised RM 5,388,300.00, spent RM 5,388,223.20 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 3,154,900.00	RM 0.00	RM 530,900.00	RM 3,685,800.00	RM 3,685,791.21	100.0%	RM 8.79	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 236,500.00	RM 0.00	-RM 63,800.00	RM 172,700.00	RM 172,674.19	100.0%	RM 25.81	JANM 2025, p. 118
30000	AssetsAset	RM 1,640,900.00	RM 0.00	-RM 229,600.00	RM 1,411,300.00	RM 1,411,257.85	100.0%	RM 42.15	JANM 2025, p. 118
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 164,100.00	RM 0.00	-RM 45,600.00	RM 118,500.00	RM 118,499.95	100.0%	RM 0.05	JANM 2025, p. 118

020500Kastam Diraja MalaysiaRevised RM 1.34 bnSpent RM 1.34 bn

100.0%

Activity total as printed: revised RM 1,343,325,400.00, spent RM 1,343,325,288.55 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 827,574,500.00	RM 0.00	RM 148,117,200.00	RM 975,691,700.00	RM 975,691,694.91	100.0%	RM 5.09	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 375,943,500.00	RM 0.00	-RM 36,654,400.00	RM 339,289,100.00	RM 339,289,087.42	100.0%	RM 12.58	JANM 2025, p. 118
30000	AssetsAset	RM 27,556,500.00	RM 0.00	-RM 3,546,200.00	RM 24,010,300.00	RM 24,010,297.55	100.0%	RM 2.45	JANM 2025, p. 118
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 480,000.00	RM 0.00	-RM 5,700.00	RM 474,300.00	RM 474,269.39	100.0%	RM 30.61	JANM 2025, p. 118
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 1,000,000.00	RM 0.00	RM 2,860,000.00	RM 3,860,000.00	RM 3,859,939.28	100.0%	RM 60.72	JANM 2025, p. 118

030000Strategi Pelaburan

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

030100Syarikat Pelaburan KerajaanRevised RM 8.34 mSpent RM 8.34 m

100.0%

Activity total as printed: revised RM 8,340,900.00, spent RM 8,340,840.12 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 5,631,500.00	RM 0.00	RM 439,600.00	RM 6,071,100.00	RM 6,071,098.44	100.0%	RM 1.56	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 6,424,500.00	RM 0.00	-RM 4,863,160.00	RM 1,561,340.00	RM 1,561,282.09	100.0%	RM 57.91	JANM 2025, p. 118
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 0.00	RM 0.00	RM 708,460.00	RM 708,460.00	RM 708,459.59	100.0%	RM 0.41	JANM 2025, p. 118

030200Pengurusan Strategik Badan BerkanunRevised RM 4.98 mSpent RM 4.98 m

100.0%

Activity total as printed: revised RM 4,981,000.00, spent RM 4,980,934.73 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 3,749,100.00	RM 0.00	RM 217,900.00	RM 3,967,000.00	RM 3,966,986.30	100.0%	RM 13.70	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 153,600.00	RM 0.00	RM 860,400.00	RM 1,014,000.00	RM 1,013,948.43	100.0%	RM 51.57	JANM 2025, p. 118

030300Pelaburan StrategikRevised RM 8.50 mSpent RM 8.50 m

100.0%

Activity total as printed: revised RM 8,500,700.00, spent RM 8,500,470.91 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 7,232,900.00	RM 0.00	RM 628,600.00	RM 7,861,500.00	RM 7,861,430.76	100.0%	RM 69.24	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 490,000.00	RM 0.00	RM 2,800.00	RM 492,800.00	RM 492,784.29	100.0%	RM 15.71	JANM 2025, p. 118
30000	AssetsAset	RM 145,000.00	RM 0.00	-RM 13,000.00	RM 132,000.00	RM 131,910.90	99.9%	RM 89.10	JANM 2025, p. 118
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 15,000.00	RM 0.00	-RM 600.00	RM 14,400.00	RM 14,344.96	99.6%	RM 55.04	JANM 2025, p. 118

030400Pengurusan Aset AwamRevised RM 10.51 mSpent RM 10.51 m

100.0%

Activity total as printed: revised RM 10,513,400.00, spent RM 10,513,347.13 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 7,013,800.00	RM 0.00	RM 1,171,000.00	RM 8,184,800.00	RM 8,184,792.69	100.0%	RM 7.31	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 4,938,800.00	RM 0.00	-RM 2,610,200.00	RM 2,328,600.00	RM 2,328,554.44	100.0%	RM 45.56	JANM 2025, p. 118
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 10,000.00	RM 0.00	-RM 10,000.00	RM 0.00	RM 0.00	0.0%	RM 0.00	JANM 2025, p. 118

030500Lembaga Pembangunan Langkawi (LADA)Revised RM 51.00 mSpent RM 51.00 m

100.0%

Activity total as printed: revised RM 51,000,000.00, spent RM 51,000,000.00 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 50,000,000.00	RM 0.00	RM 1,000,000.00	RM 51,000,000.00	RM 51,000,000.00	100.0%	RM 0.00	JANM 2025, p. 118

040000Perkhidmatan Kewangan Awam

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

040100Perolehan KerajaanRevised RM 40.38 mSpent RM 40.38 m

100.0%

Activity total as printed: revised RM 40,379,500.00, spent RM 40,379,260.91 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 21,236,400.00	RM 0.00	RM 3,599,500.00	RM 24,835,900.00	RM 24,835,832.73	100.0%	RM 67.27	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 14,171,700.00	RM 0.00	-RM 10,763,200.00	RM 3,408,500.00	RM 3,408,493.82	100.0%	RM 6.18	JANM 2025, p. 118
30000	AssetsAset	RM 0.00	RM 0.00	RM 454,000.00	RM 454,000.00	RM 453,906.72	100.0%	RM 93.28	JANM 2025, p. 118
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 7,440,000.00	RM 0.00	RM 4,241,100.00	RM 11,681,100.00	RM 11,681,027.64	100.0%	RM 72.36	JANM 2025, p. 118

040200Pesuruhjaya Khas Cukai PendapatanRevised RM 1.72 mSpent RM 1.72 m

100.0%

Activity total as printed: revised RM 1,723,700.00, spent RM 1,723,456.19 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 1,899,800.00	RM 0.00	-RM 454,900.00	RM 1,444,900.00	RM 1,444,835.87	100.0%	RM 64.13	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 295,100.00	RM 0.00	-RM 45,600.00	RM 249,500.00	RM 249,407.32	100.0%	RM 92.68	JANM 2025, p. 118
30000	AssetsAset	RM 20,500.00	RM 0.00	RM 8,800.00	RM 29,300.00	RM 29,213.00	99.7%	RM 87.00	JANM 2025, p. 118

040300Tribunal Rayuan KastamRevised RM 1.73 mSpent RM 1.73 m

100.0%

Activity total as printed: revised RM 1,727,100.00, spent RM 1,726,985.01 (JANM 2025, p. 118).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 1,560,000.00	RM 0.00	RM 4,900.00	RM 1,564,900.00	RM 1,564,861.93	100.0%	RM 38.07	JANM 2025, p. 118
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 229,000.00	RM 0.00	-RM 66,800.00	RM 162,200.00	RM 162,123.08	100.0%	RM 76.92	JANM 2025, p. 118

040400Perbendaharaan Malaysia SabahRevised RM 6.19 mSpent RM 6.19 m

100.0%

Activity total as printed: revised RM 6,185,800.00, spent RM 6,185,484.70 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 2,833,200.00	RM 0.00	RM 89,600.00	RM 2,922,800.00	RM 2,922,771.70	100.0%	RM 28.30	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 1,051,500.00	RM 0.00	RM 57,600.00	RM 1,109,100.00	RM 1,109,000.76	100.0%	RM 99.24	JANM 2025, p. 119
30000	AssetsAset	RM 501,300.00	RM 0.00	RM 94,600.00	RM 595,900.00	RM 595,801.36	100.0%	RM 98.64	JANM 2025, p. 119
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 1,550,900.00	RM 0.00	-RM 2,300.00	RM 1,548,600.00	RM 1,548,514.88	100.0%	RM 85.12	JANM 2025, p. 119
50000	Other ExpendituresPerbelanjaan-perbelanjaan Lain	RM 5,000.00	RM 0.00	RM 4,400.00	RM 9,400.00	RM 9,396.00	100.0%	RM 4.00	JANM 2025, p. 119

040500Perbendaharaan Malaysia SarawakRevised RM 4.66 mSpent RM 4.66 m

100.0%

Activity total as printed: revised RM 4,655,500.00, spent RM 4,655,304.13 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 2,621,800.00	RM 0.00	RM 285,600.00	RM 2,907,400.00	RM 2,907,345.55	100.0%	RM 54.45	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 1,206,600.00	RM 0.00	-RM 79,200.00	RM 1,127,400.00	RM 1,127,391.28	100.0%	RM 8.72	JANM 2025, p. 119
30000	AssetsAset	RM 15,000.00	RM 0.00	RM 87,700.00	RM 102,700.00	RM 102,643.00	99.9%	RM 57.00	JANM 2025, p. 119
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 444,500.00	RM 0.00	RM 73,500.00	RM 518,000.00	RM 517,924.30	100.0%	RM 75.70	JANM 2025, p. 119

040600Penilaian dan Perkhidmatan HartaRevised RM 175.89 mSpent RM 175.89 m

100.0%

Activity total as printed: revised RM 175,888,500.00, spent RM 175,888,198.46 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 104,355,200.00	RM 0.00	RM 8,783,000.00	RM 113,138,200.00	RM 113,138,113.02	100.0%	RM 86.98	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 52,525,500.00	RM 0.00	RM 4,661,700.00	RM 57,187,200.00	RM 57,187,156.58	100.0%	RM 43.42	JANM 2025, p. 119
30000	AssetsAset	RM 8,454,400.00	RM 0.00	-RM 2,971,600.00	RM 5,482,800.00	RM 5,482,708.86	100.0%	RM 91.14	JANM 2025, p. 119
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 90,000.00	RM 0.00	-RM 9,700.00	RM 80,300.00	RM 80,220.00	99.9%	RM 80.00	JANM 2025, p. 119

050000Perkhidmatan Perakaunan

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

050100Pembangunan Perakaunan dan PengurusanRevised RM 34.48 mSpent RM 34.48 m

100.0%

Activity total as printed: revised RM 34,477,980.00, spent RM 34,477,729.73 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 17,221,700.00	RM 0.00	RM 2,543,910.00	RM 19,765,610.00	RM 19,765,535.85	100.0%	RM 74.15	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 17,985,600.00	RM 0.00	-RM 5,808,010.00	RM 12,177,590.00	RM 12,177,514.05	100.0%	RM 75.95	JANM 2025, p. 119
30000	AssetsAset	RM 268,600.00	RM 0.00	RM 1,970,200.00	RM 2,238,800.00	RM 2,238,702.29	100.0%	RM 97.71	JANM 2025, p. 119
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 251,600.00	RM 0.00	RM 44,380.00	RM 295,980.00	RM 295,977.54	100.0%	RM 2.46	JANM 2025, p. 119

050200Pengurusan Wang Tak DituntutRevised RM 10.73 mSpent RM 10.73 m

100.0%

Activity total as printed: revised RM 10,729,860.00, spent RM 10,729,732.26 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 4,517,400.00	RM 0.00	RM 609,340.00	RM 5,126,740.00	RM 5,126,670.08	100.0%	RM 69.92	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 7,484,800.00	RM 0.00	-RM 4,328,680.00	RM 3,156,120.00	RM 3,156,101.78	100.0%	RM 18.22	JANM 2025, p. 119
30000	AssetsAset	RM 2,582,200.00	RM 0.00	-RM 135,200.00	RM 2,447,000.00	RM 2,446,960.40	100.0%	RM 39.60	JANM 2025, p. 119

050300Pengurusan Teknologi MaklumatRevised RM 59.08 mSpent RM 59.08 m

100.0%

Activity total as printed: revised RM 59,081,340.00, spent RM 59,081,077.00 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 12,046,200.00	RM 0.00	RM 1,123,170.00	RM 13,169,370.00	RM 13,169,277.13	100.0%	RM 92.87	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 47,954,400.00	RM 0.00	-RM 4,060,730.00	RM 43,893,670.00	RM 43,893,571.90	100.0%	RM 98.10	JANM 2025, p. 119
30000	AssetsAset	RM 2,197,000.00	RM 0.00	-RM 178,700.00	RM 2,018,300.00	RM 2,018,227.97	100.0%	RM 72.03	JANM 2025, p. 119

050400Pengurusan Operasi Pejabat PerakaunanRevised RM 111.88 mSpent RM 111.88 m

100.0%

Activity total as printed: revised RM 111,882,030.00, spent RM 111,881,883.67 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 87,033,600.00	RM 0.00	RM 7,082,830.00	RM 94,116,430.00	RM 94,116,330.62	100.0%	RM 99.38	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 15,041,000.00	RM 0.00	-RM 448,100.00	RM 14,592,900.00	RM 14,592,869.47	100.0%	RM 30.53	JANM 2025, p. 119
30000	AssetsAset	RM 3,217,600.00	RM 0.00	-RM 44,900.00	RM 3,172,700.00	RM 3,172,683.58	100.0%	RM 16.42	JANM 2025, p. 119

050500Perkhidmatan Operasi Pusat dan AgensiRevised RM 8.40 mSpent RM 8.40 m

100.0%

Activity total as printed: revised RM 8,396,163.00, spent RM 8,395,955.81 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 7,280,500.00	RM 0.00	RM 591,363.00	RM 7,871,863.00	RM 7,871,781.13	100.0%	RM 81.87	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 522,700.00	RM 0.00	-RM 2,200.00	RM 520,500.00	RM 520,433.56	100.0%	RM 66.44	JANM 2025, p. 119
30000	AssetsAset	RM 4,500.00	RM 0.00	-RM 700.00	RM 3,800.00	RM 3,741.12	98.5%	RM 58.88	JANM 2025, p. 119

050600Pengurusan Audit DalamRevised RM 11.49 mSpent RM 11.49 m

100.0%

Activity total as printed: revised RM 11,489,597.00, spent RM 11,489,392.41 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 9,477,000.00	RM 0.00	RM 755,497.00	RM 10,232,497.00	RM 10,232,408.15	100.0%	RM 88.85	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 1,420,100.00	RM 0.00	-RM 175,500.00	RM 1,244,600.00	RM 1,244,526.26	100.0%	RM 73.74	JANM 2025, p. 119
30000	AssetsAset	RM 13,000.00	RM 0.00	-RM 500.00	RM 12,500.00	RM 12,458.00	99.7%	RM 42.00	JANM 2025, p. 119

050700Khidmat PerundingRevised RM 12.55 mSpent RM 12.55 m

100.0%

Activity total as printed: revised RM 12,552,770.00, spent RM 12,552,653.11 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 5,290,100.00	RM 0.00	RM 247,840.00	RM 5,537,940.00	RM 5,537,913.76	100.0%	RM 26.24	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 8,319,300.00	RM 0.00	-RM 2,683,700.00	RM 5,635,600.00	RM 5,635,537.04	100.0%	RM 62.96	JANM 2025, p. 119
30000	AssetsAset	RM 4,463,600.00	RM 0.00	-RM 3,084,370.00	RM 1,379,230.00	RM 1,379,202.31	100.0%	RM 27.69	JANM 2025, p. 119

050800Pengurusan Perakaunan Kementerian KewanganRevised RM 5.35 mSpent RM 5.35 m

100.0%

Activity total as printed: revised RM 5,346,880.00, spent RM 5,346,833.29 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 4,453,300.00	RM 0.00	RM 347,680.00	RM 4,800,980.00	RM 4,800,980.00	100.0%	RM 0.00	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 543,300.00	RM 0.00	-RM 7,400.00	RM 535,900.00	RM 535,853.29	100.0%	RM 46.71	JANM 2025, p. 119
30000	AssetsAset	RM 10,000.00	RM 0.00	RM 0.00	RM 10,000.00	RM 10,000.00	100.0%	RM 0.00	JANM 2025, p. 119

050900Institut Perakaunan Negara (IPN)Revised RM 20.64 mSpent RM 20.64 m

100.0%

Activity total as printed: revised RM 20,643,880.00, spent RM 20,643,678.22 (JANM 2025, p. 119).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 6,296,800.00	RM 0.00	RM 528,150.00	RM 6,824,950.00	RM 6,824,917.37	100.0%	RM 32.63	JANM 2025, p. 119
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 12,924,200.00	RM 0.00	-RM 660,470.00	RM 12,263,730.00	RM 12,263,637.20	100.0%	RM 92.80	JANM 2025, p. 119
30000	AssetsAset	RM 1,580,500.00	RM 0.00	-RM 25,300.00	RM 1,555,200.00	RM 1,555,123.65	100.0%	RM 76.35	JANM 2025, p. 119

060000Program Khusus

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

060100Bertugas ke Luar NegaraRevised RM 11.71 mSpent RM 11.71 m

100.0%

Activity total as printed: revised RM 11,705,300.00, spent RM 11,705,089.37 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 0.00	RM 0.00	RM 100.00	RM 100.00	RM 55.39	55.4%	RM 44.61	JANM 2025, p. 120
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 10,000,000.00	RM 0.00	RM 1,467,300.00	RM 11,467,300.00	RM 11,467,215.29	100.0%	RM 84.71	JANM 2025, p. 120
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 0.00	RM 0.00	RM 237,900.00	RM 237,900.00	RM 237,818.69	100.0%	RM 81.31	JANM 2025, p. 120

060200Emolumen Kakitangan KontrakRevised RM 19.97 mSpent RM 19.97 m

100.0%

Activity total as printed: revised RM 19,974,600.00, spent RM 19,974,389.26 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 1,014,000.00	RM 0.00	RM 1,555,500.00	RM 2,569,500.00	RM 2,569,401.14	100.0%	RM 98.86	JANM 2025, p. 120
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 19,499,400.00	RM 0.00	-RM 2,239,500.00	RM 17,259,900.00	RM 17,259,810.58	100.0%	RM 89.42	JANM 2025, p. 120
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 191,000.00	RM 0.00	-RM 45,800.00	RM 145,200.00	RM 145,177.54	100.0%	RM 22.46	JANM 2025, p. 120

060300Fi Agensi Lembaga Hasil Dalam Negeri (LHDN)Revised RM 2.07 bnSpent RM 3.46 bn

167.4%

Activity total as printed: revised RM 2,066,771,000.00, spent RM 3,460,000,000.00 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 2,000,000,000.00	RM 0.00	RM 66,771,000.00	RM 2,066,771,000.00	RM 3,460,000,000.00	167.4%	-RM 1,393,229,000.00	JANM 2025, p. 120

060400Sistem Maklumat Kastam (SMK)Revised RM 122.37 mSpent RM 122.37 m

100.0%

Activity total as printed: revised RM 122,370,500.00, spent RM 122,370,462.00 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 103,739,700.00	RM 0.00	RM 17,407,500.00	RM 121,147,200.00	RM 121,147,200.00	100.0%	RM 0.00	JANM 2025, p. 120
30000	AssetsAset	RM 1,007,000.00	RM 0.00	RM 216,300.00	RM 1,223,300.00	RM 1,223,262.00	100.0%	RM 38.00	JANM 2025, p. 120

060500Mesin Pengimbas JKDMRevised RM 24.32 mSpent RM 24.32 m

100.0%

Activity total as printed: revised RM 24,324,900.00, spent RM 24,324,851.98 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 52,854,000.00	RM 0.00	-RM 28,529,100.00	RM 24,324,900.00	RM 24,324,851.98	100.0%	RM 48.02	JANM 2025, p. 120

060600Pusat Transformasi Bandar (Urban Transformation Centre - UTC)Revised RM 41.96 mSpent RM 41.96 m

100.0%

Activity total as printed: revised RM 41,959,200.00, spent RM 41,959,123.42 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 30,596,800.00	RM 0.00	RM 106,300.00	RM 30,703,100.00	RM 30,703,084.07	100.0%	RM 15.93	JANM 2025, p. 120
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 7,621,000.00	RM 0.00	RM 3,635,100.00	RM 11,256,100.00	RM 11,256,039.35	100.0%	RM 60.65	JANM 2025, p. 120

060700Menyelenggara dan Membaiki Kuarters JKDMRevised RM 19.89 mSpent RM 19.89 m

100.0%

Activity total as printed: revised RM 19,893,000.00, spent RM 19,892,934.51 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 20,000,000.00	RM 0.00	-RM 107,000.00	RM 19,893,000.00	RM 19,892,934.51	100.0%	RM 65.49	JANM 2025, p. 120

070000Dasar Baru

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

070100Pelarasan Sistem Saraan Perkhidmatan Awam (SSPA)Revised RM 0.00Spent RM 0.00

0.0%

Activity total as printed: revised RM 0.00, spent RM 0.00 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 76,595,400.00	RM 0.00	-RM 76,595,400.00	RM 0.00	RM 0.00	0.0%	RM 0.00	JANM 2025, p. 120
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 1,653,200.00	RM 0.00	-RM 1,653,200.00	RM 0.00	RM 0.00	0.0%	RM 0.00	JANM 2025, p. 120

080000"one-off"

ActivityAktivitiRevised budgetJumlahSpentSebenar% usedPrestasi

080100Kepengerusian ASEAN 2025Revised RM 12.70 mSpent RM 12.70 m

100.0%

Activity total as printed: revised RM 12,699,500.00, spent RM 12,699,306.02 (JANM 2025, p. 120).

CodeKod	Spending categoryMaksud Perbelanjaan	Original budgetAsal	SupplementaryTambahan/(Kurangan)	VirementViremen	Revised budgetJumlah	SpentSebenar	% usedPrestasi	UnspentVarian	SourceSumber
10000	EmolumentsEmolumen	RM 0.00	RM 0.00	RM 19,600.00	RM 19,600.00	RM 19,552.74	99.8%	RM 47.26	JANM 2025, p. 120
20000	Supplies and ServicesPerkhidmatan dan Bekalan	RM 16,000,000.00	RM 0.00	-RM 5,029,900.00	RM 10,970,100.00	RM 10,970,025.78	100.0%	RM 74.22	JANM 2025, p. 120
40000	Grants and Fixed ChargesPemberian dan Kenaan Bayaran Tetap	RM 0.00	RM 0.00	RM 1,709,800.00	RM 1,709,800.00	RM 1,709,727.50	100.0%	RM 72.50	JANM 2025, p. 120

Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2025, Statement of Operating Expenditure (Lampiran 1). % used and unspent are worked out from the printed columns.