Badan Pemeriksa Keuangan (The Audit Board of the Republic of Indonesia)
The 4th (fourth) Amendment of the Constitution of the Republic of Indonesia of 1945Section VIII A – Badan Pemeriksa Keuangan (BPK)
Article 23 E
- To audit the management of and accountability for the state’s finances a free and independent BPK shall be set up;
- The results of the state finances’ audits shall be submitted to the DPR, the DPD, the DPRD, in accordance with the competence of each;
- The audit results are to be followed through by the representative institutions and/or by other bodies in accordance with the law.
Article 23 F
- The members of the BPK are selected by the DPR taking into account considerations from the DPD and shall be installed by the President;
- BPK's management is selected from among and by its members.
Article 23 G
- The BPK has its main seat in the state’s capital, with representations in each province;
- Further provisions regarding the BPK are to be regulated by law.