BPK Estimates That There Is A SAL Of IDR 53.40 Trillion In The State Budget

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JAKARTA - The Indonesian Supreme Audit Agency (BPK) estimates that there will be a maximum use of more budget balances (SALs) in the APBN with a value ranging from IDR 24.14 trillion to IDR 53.40 trillion during the 2021-2023 fiscal year.

"There is an estimated SAL value in 2021'2023 of IDR 24.14 trillion' IDR 53.40 trillion which should have been used as a source of financing in the state budget for the year concerned but not used by the government," wrote the BPK report in the 2024 Semester Examination Results Summary (IHPS) I document.

In addition, BPK revealed that the government has not fully utilized SAL which was not realized in the previous year's APBN as a source of funding for the current year's APBN.

As a result, the SAL funds that have been budgeted in the APBN have not provided optimal benefits and the Government has lost the potential to obtain cheaper sources of APBN financing.

Therefore, BPK has recommended to Finance Minister Sri Mulyani Indrawati to propose, discuss, and account for the adjustment of other financing budgets - SAL in the current year's APBN by taking into account other budget SAL in the previous year's APBN which was not realized.

"As well as establishing a mechanism for proposing, discussing, and being responsible for adjusting the Other Financing budget" SAL in the current year's APBN, according to the mechanism agreed with the DPR, "continued the BPK report.

Furthermore, the results of the BPK examination contained 83 ministry/institutional financial reports (LKKL) and one state general treasurer financial report (LKBUN) in 2023.

The results of the examination did not include the 2023 BPK LK which was examined by KAP Drs. Kartoyo & Partner. LK BPK 2023 obtained the WTP opinion. Thus, overall as many as 80 LKKL and 1 LKBUN in 2023 obtained a WTP opinion of 95 percent

The WTP opinion achievement of 95 percent is in accordance with the target of priority reform activities for the performance accountability system of central government agencies (K/L) as stipulated in the 2020-2024 RPJMN of 95 percent in 2023.

This achievement is the result of the government's efforts and BPK's contribution in encouraging the realization of effective state financial governance and responsibility, accountability, and transparency in accordance with the goals of sustainable development goals (SDGs), namely the 16th goal, especially the 16.6 developing effective, accountable, and transparent institutions at all levels.