BPK Gives WTP Opinion on LKPP 2021
6/14/2022
The Supreme Audit Agency (BPK) provides an unqualified opinion (WTP) on the 2021 Central Government Financial Statements (LKPP) in all material respects in accordance with Government Accounting Standards. The WTP's opinion on the 2021 LKPP is in accordance with the results of the BPK's examination of the LKPP, the Financial Statements of State Ministries/Institutions (LKKL), and the 2021 State General Treasurer's Financial Report (LKBUN).
"The WTP opinion on the 2021 LKPP is based on the WTP opinion on 83 LKKL and one 2021 LKBUN which has a significant effect on the 2021 LKPP," said BPK Chairman Isma Yatun in submitting the report on the results of the examination on the 2021 LKPP to the leadership of the DPR in Jakarta, Tuesday ( 14/6/2022).
There are four LKKLs, namely the Financial Statements of the Ministry of Trade, the Ministry of Manpower, the National Research and Innovation Agency, and the Indonesian Institute of Sciences in 2021 which received a Fair with Exception (WDP) opinion. However, overall, the exception to the LKKL does not have a material impact on the fairness of the 2021 LKPP.
The results of the BPK examination also revealed findings of weaknesses in the Internal Control System (SPI) and non-compliance with statutory provisions. Although it does not have a material impact on the fairness of the 2021 LKPP presentation, the government still needs to follow up on BPK's findings to improve the management of the State Budget.
The findings of SPI's weaknesses and non-compliance include: the management of incentives and tax facilities for 2021 amounting to Rp. 15.31 trillion is not yet fully adequate; non-performing tax receivables of Rp. 20.84 trillion, yet adequate collection action has not been taken; the remaining government investment funds in the framework of the 2020 and 2021 National Economic Recovery Program (IPPEN) to PT Garuda Indonesia amounting to Rp. budgeting, implementation, and accountability for non-program PC-PEN expenditures at 80 K/Ls of at least Rp 12.52 trillion are not fully in accordance with the provisions; and the remaining 2020 and 2021 Regular School Operational Assistance funds of a minimum of Rp 1.25 trillion cannot be presented as transfer receivables to the regions.
In providing additional information regarding the implementation of the 2021 APBN, BPK also conveys the Results of the Review on the Implementation of Fiscal Transparency. "In general, it shows that the Government has met most of the criteria for fiscal transparency based on international best practices," explained Isma Yatun.
LKPP is the Government's responsibility for the implementation of the State Budget, which includes Budget Realization Reports, Changes in Budget Over Balance Reports, Balance Sheets, Operational Reports, Changes in Equity Reports, Cash Flow Reports, and Notes to Financial Statements. In compliance with statutory provisions, BPK has submitted the results of the examination of LKPP in writing on May 31, 2022 to the DPR RI, DPD RI, and the President of the Republic of Indonesia.
