BANDUNG - Regional Secretary (Sekda) of West Java Province Iwa Karniwa said the examination by the BPK RI for the West Java Provincial Government was carried out earlier. Before the financial statements of the 2018 regional government are completed, according to the rules and regulations the drafting is completed no later than March 31, 2019.
"Alhamdulillah, now on February 6, 2019, I have begun a briefing entry for the preliminary examination of the examination. So that we will take steps, "Iwa said while receiving a visit from the Republic of Indonesia BPK in Gedung Sanggabuana Gedung Sate, Wednesday (6/2/19).
"First, I asked the Inspector to coordinate the completion of the follow-up to last year's findings. "As well as examinations, certain checks were only completed last week," he continued.
Then later, said Iwa, conducted a review of the financial statements of the Regional Government of West Java Government in 2018 in parallel. And specifically to the Head of BPKAD to immediately take steps to consolidate financial statements throughout West Java, including the financial compilation of Regional Owned Enterprises.
Iwa hopes that consolidation and review can be completed five days before the deadline for legislation. Approximately March 25, 2019, it's finished. Subsequently, it can be submitted to the Republic of Indonesia BPK.
"So that this financial statement trip can be audited on time. And it can be delivered at the West Java Provincial DPRD Plenary Meeting, "he said.
The Head of the Republic of Indonesia BPK Representative in West Java, Arman Syifa, said that the examination of the financial statements was carried out simultaneously throughout Indonesia. At present all local governments and ministries are carrying out financial reports.
"This is mandatory, an obligation, the Republic of Indonesia BPK to examine every year," he said.
At present, said Arman, an interim examination will be held at the West Java Provincial Government. A kind of preliminary examination of the financial statements that we will receive at the end of March from the West Java Provincial Government.
"So we assess all assertions, whether it is fair to report the financial statements. With four criteria, including in accordance with accounting standards, adequate presentation, there are adequate SPIs and compliance in the implementation of the budget, "said Arman.
"Now that is what we will value the fairness, which will later form the opinion," he said.
In the examination, a search of what was presented in the financial statements was carried out. "Is the report compiled from an adequate accounting book source. It means that from each Regional Organizations it should be made from the bottom, then compiled at the provincial government level so that it becomes a financial report, "he continued.
The CPC sampling each Regional Organizations. Of course not all budgets are checked, according to the materiality that we specify. How many samples will we do.
"God willing, from the start after we received the report at the end of March, it means that we do April to May. And at the end of May we will submit a report to the West Java Provincial Parliament, "Arman said.