JAKARTA - Indonesian Audit Watch (IAW) highlighted the accumulation of audit recommendations from the Financial Audit Agency (BPK) that have not been followed up at the Ministry of Public Works (PU). To date, a total of 1,305 audit recommendations have been recorded as still problematic with a value of trillions of rupiah.
IAW Founding Secretary Iskandar Sitorus said the issue was no longer just an administrative issue, but had touched on leadership aspects and had the potential to enter the legal realm.
"If the recommendations pile up, then what is questioned is not the staff, but the leadership," said Iskandar in his statement, Thursday (2/4/2026).
He explained that, on aggregate, the follow-up report on the audit at the PU Ministry indeed showed that about 77% of the recommendations had been followed up. However, in the practice of auditing, this figure is considered not to reflect substantial completion.
Based on IAW's records, there were 789 recommendations that had been followed up but were not in accordance with, and 515 recommendations that had not been followed up at all. Thus, the total number of recommendations that were considered problematic reached 1,305 findings.
According to Iskandar, in the terminology of the BPK audit, this condition is classified in two statuses. Status 2 refers to recommendations that have been followed up but are not appropriate, while Status 3 means that the recommendations have not been followed up at all.
"Both have the same impact, namely the problem has not really been resolved," he said.
IAW assessed that the findings were largely related to large-value infrastructure projects such as the construction of national roads, dams, and regional infrastructure. Technical units such as Bina Marga, Water Resources, and Cipta Karya are said to be areas with the largest accumulated audit findings.
According to him, if the audit recommendations continue to be ignored, the potential loss of the state cannot be recovered and irregularities can be repeated.
"If this condition lasts for a long time, it has the potential to lead to abuse of authority," said Iskandar.
IAW hopes that the BPK audit recommendations will not stop at the report, but will be followed up through system improvements, state losses, or legal processes if necessary.
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