Secretary General of the Constitutional Court M. Guntur Hamzah received an audit report (LHP) from BPK Member III Akhsanul Qosasih, Monday (17/6) at the Auditorium of BPK in Jakarta. Photo by Humas MK/Ganie.

JAKARTA, Public Relations of the Constitutional Court—The Constitutional Court was invited by Audit Board (BPK) to receive an audit report (LHP) of the 2018 financial reports of ministries/state agencies (LKLL) and other agencies. The report was handed over by BPK Member III Akhsanul Qosasih to Secretary General of the Constitutional Court M. Guntur Hamzah at the Auditorium of BPK on Monday (17/6/2019).

The financial audit of ministries/state agencies aims to provide opinions about the qualification of their financial statements. Opinion is the examiner\'s professional statement regarding the qualification of financial statements based on four criteria, namely (1) conformity with accounting standards, (2) adequacy of disclosure, (3) compliance with legislation, and (4) effectiveness of internal control system.

The opinion is based on due process examination guided by the National Financial Auditing Standard (SPKN) stipulated in the BPK Regulation Number 1 of 2017. In accordance with the auditing standard, the opinion has considered risk assessment and materiality that impacts the qualification of financial statement presentation.

Based on the results of the audit of the financial statement, the BPK will later provide a reasonable unqualified (WTP) opinion on the financial statements that have been submitted. Thus, the ministry/institution/agency is able to achieve/maintain the unqualified opinion from the previous year. (Lulu Anjarsari/Yuniar Widiastuti)