The Unqualified Opinion for DKI Jakarta’s Financial Statements
The Audit Board of the Republic of Indonesia (BPK) provided unqualified opinion (WTP) for the financial statements of the Province of DKI Jakarta for the Fiscal Year of 2018. Thus, DKI Jakarta Province has succeeded in maintaining the unqualified opinion as also obtained for the previous year. The handover of the Audit Report was carried out during the Plenary Session of the Regional House of Representatives (DPRD) of the DKI Jakarta Province on Wednesday. The Audit Report was handed directly by the Vice Chairman of BPK, Bahrullah Akbar to the Speaker of the DPRD DKI Jakarta, Prasetio Edi Marsudi and the Governor of DKI Jakarta, Anies Rasyid Baswedan.
In his remarks, the BPK Vice Chairman said that the audit on the financial statements aims at providing opinion regarding the fairness of the presentation of the financial statements. Audit opinion is the auditor's professional statement regarding the reasonableness of the information presented in the financial statements. This opinion on the fairness of the presentation of the financial statements is based on the criterias as regulated in the Government Accounting Standards and sufficient disclosure, compliance with laws and regulations, and the effectiveness of the internal control system.
Furthermore, the Vice Chairman emphasized that if during the audit process there is fraud indication found, auditors will have to develop audit procedures as they will also reveal that in the audit report.
The unqualified opinion gained shows commitment and efforts of the government of DKI Jakarta Province to continue to encourage improvements in financial management. BPK hopes that this achievement can be maintained and further enhanced.
Despite the opinion achieved, BPK still found several problems. Nevertheless, these problems did not affect the fairness of the presentation of financial statements. The BPK Vice Chairman reminded that based on Article 20 of Law Number 15 Year 2004 regarding the Audit on the Management and Accountability of the State Finance, officials must follow up audit recommendations, as they are required to provide answers or explanations to BPK no later than 60 days prior to the handover of the audit report. In this regard, BPK further hopes that the DPRD will be able to monitor the completion of the follow up of audit recommendations in accordance with their authority.