Chief Justice Anwar Usman with Secretary-General M. Guntur Hamzah receiving the results of the Constitutional Court’s financial audit from the Audit Board Member III Achsanul Qosasi, Friday (7/8/2022) in the hall of the Constitutional Court. Photo by Humas MK/Ifa.

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Friday, July 8, 2022 | 13:58 WIB

JAKARTA, Public Relations—The Constitutional Court (MK) received an unqualified opinion (WTP) for its financial report throughout 2021 for the sixteenth time consecutively. The announcement was made in an audit report submission (LHP) of the Court’s 2021 financial report on Friday, July 8, 2022. Audit Board (BPK) Member III Achsanul Qosasi conferred the report in person to Chief Justice Anwar Usman, who was accompanied by Secretary-General M. Guntur Hamzah.

Achsanul expressed his appreciation for the Court’s success in maintaining the achievement for 16 consecutive years, which is a feat for any ministry/state institution.

“(Maintaining the opinion) for 16 consecutive years is not easy. A few did so for 15 years but then failed to do so. A few for 10 years but then failed. Usually they do not achieve it consecutively. But the Constitutional Court did,” he said in the hall of the first building of the Constitutional Court.

He said the financial report the Court submitted improved by the years, as evidenced by mere administrative findings in the report. “This shows that the Court’s accountability is good,” he said alongside senior state financial auditor III Ahmad Adib Susilo.

He added that the BPK’s findings in 2021 were simpler than in the previous year. He said the BPK would continue to monitor the Court and discuss with its auditors so that the quality of its state financial management would improve, be more independent and accountable in 2022. “I congratulate the Constitutional Court for the 16th consecutive WTP. It’s not an easy feat but the Court did it,” he said.

Meanwhile, Chief Justice Anwar Usman expressed his pride and his gratitude to the BPK for its monitoring and evaluation. “We of course are grateful to the BPK that has assisted us since 2018. Honestly, we were surprised by the few findings. Insha Allah, next year there will be none,” he said.

He said the achievement marked a top achievement in state financial management. He credited the BPK for always giving notes or directions so that all findings could be followed up.

“(Secretary-General) Prof. Guntur is meticulous in spending budgets. Despite any findings that he reported, I am glad. This will be a note for improvement in the future. Once again, I’d like to thank the BPK, although it sometimes provided us, especially the Secretary-General as budget user, with directions strictly,” he revealed.

Cooperation by All Parties

Interviewed after the event, Secretary-General M. Guntur Hamzah said the achievement was made thanks to the cooperation of all parties in the Registrar’s Office and the Secretariat-General of the Constitutional Court. All units, especially the Inspectorate, also contributed to the Court’s results by continuously monitoring the Court to comply with prevailing laws and regulations.

“Therefore, I would like to thank everyone in the Inspectorate and all units, who had worked together in providing the Court with a support system to ensure that budget spending be transparent and accountable. I would also like to thank all staff members for their cooperation and support in maintaining a modern and reliable judicial institution,” said the state administrative and constitutional law professor of Hasanuddin University.

Guntur also expressed gratitude for the 16 consecutive WTP as he said not many ministries/state institutions can achieve it. “Since the first assessment by the BPK until today, [thank God] the Constitutional Court can maintain the WTP. It is a source of pride and a mutual achievement because it is a result of cooperation and collaboration of all elements in the Constitutional Court. Insha Allah we will maintain it in the following years. However, the most important thing is that not many institutions could obtain it 16 times,” he said.

On its website, the BPK 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 7/11/2022 13:38 WIB

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

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