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Chief Justice Anwar Usman and Secretary-General M. Guntur Hamzah handing over the results of the Constitutional Court’s financial audit to the Audit Board Member III Achsanul Qosasi, Tuesday (29/6/2020) at the hall of the Constitutional Court. Photo by Humas MK/Ifa.

Tuesday, June 29, 2021 | 13:02 WIB

JAKARTA, Public Relations—The Constitutional Court (MK) received an unqualified opinion (WTP) for its financial report throughout 2020 for the fifteenth time in a row since 2006. The announcement was made in an audit report submission (LHP) of the Court’s 2020 financial report on Tuesday morning, June 29, 2021.

“Since the Court was founded until today, [it received an unqualified opinion] 15 years in a row. [Thank God]. We appreciated it. It is part of (the Court’s) transparency and accountability to the people and the Audit Board (BPK), which was then conveyed to the people and the president,” said Audit Board (BPK) Member III Achsanul Qosasi in person at the hall of the Constitutional Court.

He added that it was an achievement by the Court. He revealed that this year’s findings were simpler than those in the previous year.

“Last year, [the findings] were more complicated, but were followed up on and settled. This year there are only three findings: official visits, official housing, and memorandums of understanding,” he said before Chief Justice Anwar Usman, Secretary-General M. Guntur Hamzah, and the guests.

Chief Justice Anwar Usman expressed his pride and gratitude to the Audit Board for its supervision and audits. “For the umpteenth time, we, especially I, are proud and thankful for the direction of the auditors who helped the secretary-general monitor and audit our budget spending,” he said.

This fifteenth unqualified opinion is a great achievement in the management of state finances, he said. He believed that it was thanks to the Audit Board’s help and recommendations.

“All of us, including myself, from the bottom of our hearts are thankful not only for the report, but also the assistance, so that we can minimize findings. Hopefully next year there will be no more [findings],” the chief justice said.

On its website, the Audit Board defines “opinion” as the auditor’s professional statement regarding the legitimacy of the financial information presented in the financial statements based on several criteria—conformity with government accounting standards, adequate disclosures, compliance with laws and regulations, and effectiveness of the internal control system.

An audit of the financial reports of central and regional governments generates an opinion. The audit is aimed at providing an opinion on the legitimacy of financial information that is presented in a report. The results of such audits by the Audit Board were presented in an audit report (LHP) after the audit is completed. Financial audit generates an opinion. Performance audit generates findings, conclusion, and recommendation. Meanwhile, audit with a special purpose generates conclusion. Every report of an audit by the Audit Board is forwarded to the House (DPR)/DPD (Regional Representatives Council)/DPRD (Regional Legislative Council), who then, within their authorities, follow up on the report, for example, by discussing it with relevant parties.

Based on Law No. 15 of 2004, an unqualified opinion (WTP) is the type of opinion by the Audit Board of a government financial report that declares that the report has presented reasonable information of the institution’s finances, revenues, and cash flow according to common accounting principles.

Writer        : Utami Argawati
Editor        : Lulu Anjarsari P.
Translator  : Yuniar Widiastuti (NL)

Translation uploaded on 6/29/2021 17:50 WIB

Disclaimer: The original version of the news is in Indonesian. In case of any differences between the English and the Indonesian version, the Indonesian version will prevail.

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