BANDUNG CITY- 24 District / City Governments or 88 percent of Regional Governments in West Java hold a Fair Without Exception (WTP) opinion on the Regional Government Financial Statements (LKPD) for Fiscal Year 2018 from the Indonesian Audit Board (BPK).
Three other local governments, namely Cianjur Regency, Tasikmalaya Regency, and West Bandung Regency, received a Fair With Exception (WDP) opinion. That way, no Regional Government in West Java has the disclaimer opinion.
West Java Governor Ridwan Kamil appreciated the performance of the regency and municipal government in West Java that carried WTP opinions. Emil - so Ridwan Kamil was called - encouraged other LGs to achieve the same opinion.
Emil also did not forget to give flattery to the State Civil Apparatus (ASN) in the West Java Provincial Government (Pemdaprov). Because the Provincial Government of West Java received WTP opinion.
"If there is no contribution from these three parties, the best performance of the West Java Provincial Government will not be achieved," he said on the sidelines of the activities in Kenya, Tuesday (05/28/2019).
Head of the West Java Province BPK Arman Syifa said that there were several recommendations in the 2018 LKPD related to the Internal Control System (SPI) and Compliance with laws and regulations.
"Indeed, not all of them (financial statements) are perfect, including us in carrying out the audit of financial statements there is a materiality limit, there are fault tolerances that we can tolerate," Arman said at the West Java DPRD Building.
There is a non-cash transaction policy carried out by regional authorities. However, said Arman, in the implementation there were several OPDs who made transactions in cash to carry out activities. According to him, this would increase the risk of cash deviations and oversight.
"We value compliance, first there is a non-cash transaction policy. Because there are several OPDs that take cash for the implementation of some of their activities," he said.
Arman continued that in the inspection process, the transaction process that resulted in the cash difference can be resolved administratively. In other words, there is no cash diligence.
"There are some deviations made by the treasurer which have resulted in cash diligence. But in the process of examining the losses it has been restored, meaning that administratively there is no cash diligence. That is not an exception," he said.
West Java Deputy Governor Uu Ruzhanul Ulum, who received the BPK Audit Report (LHP), confirmed that the West Java Provincial Government was committed to following up on the recommendations. For information, that of all recommendations given by the BPK for LHP LKPD for the 2017 Fiscal Year the West Java Provincial Government followed up 63 percent.
"God willing, this year it will be followed up with at least an additional 60 percent. So, there is additional realization of recommendations on our side," he said.