The Audit on the Financial Statements is Not Intended to Assess the Success of the Entity's Program Achievements
Jakarta, BPK Public Relations - The audit on the Financial Statements is not specifically intended to detect non-compliance, fraud, and misconduct. However, if these acts are found, the Audit Board of the Republic of Indonesia (BPK) is obliged to disclose them in the audit report on the financial statements.
This was revealed by Board Member I of the Audit Board of the Republic of Indonesia (BPK) I Nyoman Adhi Suryadnyan to Minister of Transportation Budi Karya Sumadi during the submission of the audit report on the Financial Statements of Ministry of Transportation for fiscal year 2023, at the Ministry of Transportation office in Jakarta on Thursday (25/7).
“We emphasize that the audit on the Financial Statements is not designed to assess the efficiency and economy of the use of resources, nor is it intended to assess the success of achieving the targets/objectives of the entity or program,” he said.
The audit on the Financial Statements aims to provide an opinion on the fairness of the financial information presented in the financial statements in accordance with Government Accounting Standards (SAP).
In the audit on the Financial Statements of the Ministry of Transportation for fiscal year 2023, BPK found no significant issues that impacted the fairness of the presentation of the financial statements of the Ministry. It has been presented fairly in all material respects in accordance with government accounting standard. As a result, BPK gave an unqualified opinion on the Financial Statements of the Ministry of Transportation for fiscal year 2023.
The Ministry of Transportation has made various efforts to maintain its opinion, and in 2023, the Ministry of Transportation reobtains the Unqualified Opinion,” he said.
Although it obtained an Unqualified Opinion, Board Member I of BPK said it did not mean that the Financial Statements of the Ministry of Transportation were free from errors. BPK still found weaknesses in the internal control system and non-compliance with the laws and regulations in the Financial Statements of the Ministry of Transportation for fiscal year 2023 that must be addressed.
Therefore, Board Member I of BPK hoped that all leaders of the Ministry of Transportation would pay attention to the existing weaknesses and address them immediately in accordance with applicable regulations, thereby improving the Ministry of Transportation’s performance in providing services to the public.
The Ministry of Transportation is one of the ministries mandated by the President to carry out the structuring of the national logistics ecosystem in order to improve national logistics performance, improve the investment climate, and boost the national economy’s competitiveness.
“BPK contributes significantly to the government's efforts to organize the national logistics ecosystem. As a result, BPK has planned a performance audit on the role and efforts of the Ministry of Transportation in structuring the national logistics ecosystem,” concluded Board Member I of BPK.
This activity was also attended by the Director General of Audit I Akhsanul Khaq, Secretary General and Inspector General of the Ministry of Transportation, high-level officials within the Ministry of Transportation and BPK, as well as the financial audit team of the Ministry of Transportation year 2023.