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总稽查司报告揭露，在2018年入学援助计划（PBMS）下总值11万8710令吉的2638个书包迄今没有发放给受惠者，甚至有125个总值5625令吉的书包竟然下落不明！

报告也指出，书包供应商没有依时提供书包给56个州选区的受惠学生，即比最后期限迟了4至19天。

“把书包交给受惠学生的工作延误进行，截至2018年12月31日，只有33.2%，即总数2万个书包中，只有6635个交到雪州初生婴儿基金（TAWAS）的会员手中。”

总稽查署也发现，雪州初生婴儿基金与书包供应商之间并没有任何合约，但却在没有收到任何书包的情况下，已交付了一半的订金。

此外，雪州子民基金会（YAWAS）的行政管理也被批不理想，虽然成立该基金会的目的是管理TAWAS计划，但当中有必要改善的地方包括主席、信托局、标准作业程序、关键表现指标、公司秘书的角色及内部财务管理。

报告建议，入学援助计划理应按时完成传递工作，以便能在开学前把书包交给受惠学生。

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