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HAPUSKIRA4. KSP selepas menimbangkan laporan itu perlumenyampaikan kepada Pegawai Pengawal kuasaMenteri Kewangan untuk mengambil tindakanselanjutnya bagi menghapuskira amaun tersebut.Salinan surat kuasa daripada KSP hendaklahdihantar kepada : [AP 328 (c)] Ketua Audit Negara Akauntan NegaraBPAD51
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