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根据2018年总稽查司报告指出，由前朝政府管辖的马来西亚理科学院（ASM)的3166万令吉发展及研究（R&D)项目经费尚未归还予政府。

报告指出，这是2017年11月至2018年4月期间透过稽查结果之一，透过稽查发现，上述透过第十马来西亚计划（RMK 10)获得的研究资金尚未使用，而政府也尚未向有关学院回收其资金。

整体而言，稽查报告认为，在前朝政府时期由科学、技術与创新部（MOSTI）所管理的发展及研究基金管理能力尚未达致最佳效率。

为此，稽查部门也认为，目前仍在马来西亚理科学院的研究及发展基金，导致其他申请者无法从中受益。

报告也指出，除了研究及发展资金在回收方面存有缺点之外，其批准申请程序、资金协议及实际监控亦造成该部门的研究及发展计划的资金管理。

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