HEADLINES

JAKARTA, BPK Public Relations – Board Member VI of the Audit Board of the Republic of Indonesia (BPK) Harry Azhar Azis attended an Entry Meeting of Interim Audit on Financial Statements of the Ministry of Education and Culture (Kemendikbud) Fiscal Year 2020 and Preliminary Audit on State Financial Management and Accountability in Covid-19 Pandemic Handling at Kemendikbud and University of Indonesia, as well as Other Relevant Institutions. The meeting was held at Auditorium of BPK Head Office Jakarta, on Tuesday (10/11/2020).

In his opening remarks, BPK Board Member VI said that BPK currently conducted audit on state financial management and accountability in Covid-19 pandemic handling. It was a comprehensive audit consisting of assessment on financial, compliance, and performance aspects. The audit itself comprised of various entities, such as central and regional government, and other institutions that involved in Covid-19 handling.

“BPK, as a mature audit institution, is expected to play its oversight, insight, and foresight roles. Thus, in order to obtain a development program that meets the principles of good governance, it is possible to conduct the audit on the ongoing development,” BPK Board Member VI explained.

The Covid-19 handling requires the government to take fast response. In this stage, BPK plays its insight role for the government by providing then recommendations for some improvements during the development process. This enables the government to immediately address problems and weaknesses found before they affected the overall success of the program. By conducting its audit, BPK is able to provide added value for the community by encouraging the realization of an economic, efficient, effective, transparent, and accountable development program.

“In taking emergency responses to the Covid-19 pandemic handling, it oftentimes simplifies the procedures, relaxes the supervision, and put the economic aspect aside. These then has resulted in some risks, including non-compliance, fraud, inefficiency, and ineffectiveness in managing state finances and public aid. In conducting this audit, BPK plays its oversight roles on Covid-19 pandemic handling programs. This is important to ensure that steps taken by the government has met the principles of good governance,” he added.

In addition to providing great potential benefits, the audit conducted during the implementation of development program also entailed risks, one of which is disrupting program implementation. Therefore, it is important for BPK to determine proper audit strategies so that the audit put minimum impacts on the Covid-19 handling, either in disrupting, slower, or hindering the emergency responses taken by the government.

BPK Board Member VI further said that BPK conducted an entry meeting of preliminary specific-purpose audit (PDTT) on Covid-19 Handling Funds at the Kemendikbud and the University of Indonesia, as well as other relevant institutions, and an Interim Audit on Financial Statements of Kemendikbud Fiscal Year 2020, and the respective objective as follows:

The objectives of Preliminary Specific-Purpose Audit on Covid-19 Pandemic Handling included :

1. Obtaining overview of the entity in managing expenditures for Covid-19 pandemic handling;
2. Obtaining general overview and business process for state financial management and accountability of Covid-19 pandemic handling;
3. Obtaining overview of Internal Control System related to state financial responsibility in Covid-19 pandemic handling; and
4. Identifying problems to assess entity’s compliance with expenditure management in Covid-19 pandemic handling.

The objectives of Interim Audit on Financial Statements at the Kemendikbud Fiscal Year 2020 included:

1. Updating risk profile in the preparation of the Financial Statements Fiscal Year 2020 and its Internal Control;
2. Conducting limited substantive tests on revenues and expenditure cycle transactions up to September 2020;
3. Monitoring of Audit Result Recommendations Follow-Up (TLRHP) on previous years Financial Statements of the Kemendikbud.

​

“I hope the audit can provide significant added value for both community and government. The audit is a great opportunity for BPK to show its roles in the development as a form of its accountability to the public,” BPK Board Member VI concluded.

The meeting was attended by Director General of Audit Unit VI Dori Santosa, Kemendikbud Secretary General Ainum Na’im, Rector of The Education University M. Solehuddin, Rector of Open University Ojat Darojat, Vice Rector of University of Indonesia Vita Silvira, and Director of Audit Unit VI Ida Irawati, and BPK auditors.