√ Definition of the Supreme Audit Agency (BPK) and its discussion
Definition of the Supreme Audit Agency (BPK) and its discussion – In this discussion we will explain about the financial audit agency or BPK. Which includes the meaning of the BPK, functions, authorities and duties as well as the requirements for becoming a member of the BPK which are discussed in full and lightly. For more details, please see the review below carefully.
Definition of the Supreme Audit Agency (BPK) and its discussion
Let's discuss the meaning first carefully.
Definition of Audit Agency
The Supreme Audit Agency (BPK) is a high state institution in the Indonesian constitutional system which has the authority to manage and be responsible for state finances. BPK in this case is included in the category of independent and independent institutions as stated in the 1945 Constitution
BPK members are elected by the DPR with the consideration of the DPD and are inaugurated by the President. In its formation, this institution has its own history and is also intended to have duties and authorities.
CPC function
The main duties of BPK are divided into 3 types of functions, namely:
- Operative Function: is the examination, supervision and investigation of the control of management and management of state assets.
- Judicial Function: is the authority that sues the treasury and claims for compensation against treasurers and civil servants not a treasurer who because of his actions violates the law or but his obligations so that it is financially detrimental country
- Recommendative Function: Yiatu gives consideration to the government regarding the administration and management of state finances.
BPK authority
The authority of BPK is as follows:
- Asking, examining, researching accountability for the control and management of state finances as well strive for uniformity both in the procedures for inspection and supervision as well as in financial administration country
- Procurement and determination of treasury claims and claims for compensation
- And also carry out research analysis of the implementation of laws and regulations in the financial sector.
In carrying out its duties, BPK has the authority to:
- Determining the inspection object, planning and conducting the inspection, determining the time and method of inspection and also compiling and presenting the inspection report
- Obtain information and documents that must be provided by each organizational unit of the central government, regional government, as well as institutions other countries, Bank Indonesia, state-owned enterprises, public service agencies, regionally-owned enterprises, and other institutions or bodies that manage finances country
- Carry out inspections at the place where money and goods are kept by the state at the place where the bookkeeping and administration of state finance activities are carried out and examine for calculations of letters, evidence, bank statements, accounts and other lists related to the management of state finances
- Determination of the types of data documents, as well as information on the management and responsibility of state finances that must be submitted to BPK
- Determination of standards for auditing state finances in consultation with the central government/regional government which must be used in auditing state management and responsibilities
- Determination of the code of ethics for auditing the management and accountability of state finances
- Use experts and examiners outside the BPK, who work for and on behalf of the BPK
- Carry out functional examiner training
- Provide consideration on government accounting standards and provide consideration on system design internal control of the central government/regional government before being determined by the central government/government area
CPC's duties
The existence of the BPK has been regulated by the duties and functions of the BPK in article 23 paragraph 5 of the 1945 Constitution which stipulates that examines the responsibility for state finances. Which is carried out in a State Audit Board whose regulations are stipulated by law and then the results of the examination carried out will be submitted to the House of Representatives
The following are the main duties of BPK, namely:
Carry out state financial audits carried out with financial coverage on:
- Central government
- Local government
- Other state agencies
- Bank Indonesia
- State-owned enterprises
- Regional owned enterprises
- Public service agency
- Institutions or other bodies that carry out state financial management, for example the Supreme Court
- Each of these institutions is registered under the law on auditing the management and accountability of state finances
- Deliver results to the DPR
The Audit Board of the Republic of Indonesia conducts audits of the entire implementation of the APBN, including:
- Examine the responsibility to the government related to state finances
- Carry out audits on the entire implementation of the APBN
- Government implementation carried out according to the provisions of the Act
- BPK audit results are submitted to the DPR, DPD and DPRD
Reporting criminal elements obtained, the BPK is tasked with carrying out reporting to the authorized agency, which adjusted to the provisions of the legislation no later than 1 month since the discovery of a criminal element the. This is intended to be the basis for investigations by authorized investigators in accordance with statutory regulations
Requirements to Become a BPK Member
To become a BPK member, there are several requirements that must be met, including:
- Indonesian citizens
- Faith and piety to God Almighty
- Live in Indonesia
- Have moral integrity and be honest
- Each against the Unitary State of the Republic of Indonesia based on Pancasila and the 1945 Constitution
- Minimum education S1 or equivalent
- Never received a prison sentence based on a court decision that already has permanent legal force for committing a crime that is punishable by a sentence of 5 years or more
- Physically and mentally healthy
- Minimum age 35 years
- It has been at least 2 years since he left his position as an official in the state financial management environment
- Not being declared bankrupt based on a court decision that already has permanent legal force
Thus has been explained about Definition of the Supreme Audit Agency (BPK) and its discussion, hopefully can add to your insight and knowledge. Thank you for visiting and don't forget to read our other articles.
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