BPK Provides Unqualified Opinion on LKPP for Fiscal Year 2024 and Oversees State Expenditures with Direct Impacts on the People
Jakarta, on Tuesday (May 27, 2025) - The Audit Board of the Republic of Indonesia (BPK) has given an Unqualified Opinion (WTP) on the Financial Statement of Central Government (LKPP) for fiscal year 2024. This is based on the unqualified opinion on Financial Statements of the State Treasury (LKBUN) and 84 Financial Statements of Ministry/Agency (LKKL) for fiscal year 2024. Although two agencies, namely National Food Agency and Indonesian Quarantine Agency, received a Qualified Opinion (WDP), this has no material impact on the overall fairness of LKPP for fiscal year 2024.
BPK determined that the accountability for the implementation of State Budget for fiscal year 2024, as presented in LKPP for fiscal year 2024 has been presented in accordance with Government Accounting Standards, adequately disclosed in accordance with laws and regulations, and based on the effectiveness of internal control systems.
“One of the key areas of concern is the performance reporting which is integrated to the Notes to LKPP for fiscal year 2024, which still necessitates improvement in terms of resources, methodology, and preparation guidelines,” stated Chair of BPK, Isma Yatun during the submission BPK's Audit Report (LHP) on LKPP for fiscal year 2024 and Summary of Audit Reports for the Second Semester of 2024 (IHPS II 2024) to the Leaders of the House of Representatives in Jakarta on today (May 27).
Chair of BPK also stated that amid the ongoing fiscal pressures, it is crucial to oversee state budget allocation to ensure that they benefit the people.
"We hope that DPR continues to promote the reallocation of less productive expenditures toward priority expenditures that generate tangible impacts, aligning with the initiatives already set forth by the Government. The Asta Cita Vision which guides national policy, has now been formulated into the National Medium-Term Development Plan (RPJMN) 2025-2029, in which DPR plays a central role in overseeing the implementation of strategic programs such as Free Nutritious Meals and Food Self-Sufficiency. This aims to ensure that the basic rights of the people are fulfilled and that every program achieves its intended targets,” explained Chair of BPK.
BPK views that the development of National Single Social and Economic Data (DTSEN) is an essential foundation for enhancing governance and ensuring precise beneficiary targeting. DPR serves as a driving force in the ongoing oversight and support of strategic initiatives, such as DTSEN, aiming for optimal accountability and program effectiveness.
On this occasion, BPK also presented the IHPS II 2024, which is summarizes 511 audit reports, consisting of 16 financial audit reports, 227 performance audit reports, and 268 special purpose audit reports. During the second semester of 2024, BPK succeeded in safeguarding state finances from losses, potential losses, and shortfalls in revenue totalling Rp43.43 trillion. Additionally, BPK contributed to state expenditure saving by making adjustments to subsidies/Public Service Obligation (PSO)/Compensation for fiscal year 2023 totalling Rp1.09 trillion.
BPK not only safeguards state finances, but also enhancing state financial management by supporting for anti-corruption initiatives. This includes conducting Investigative Audits that reveal an estimated state loss of Rp2.21 trillion, performing State Loss Calculations that indicate state loss Rp2.83 trillion, and providing strategic recommendations.
“These recommendations include the development of procedures for filling Hajj pilgrimage quotas, the verification and validation of recipient data and the distribution of educational assistance under Smart Indonesia Program and Indonesia Smart College Card, as well as a comprehensive policy evaluation study aimed at achieving Renewable Energy (EBT) development targets,” concluded Chair of BPK.