JAKARTA - Chairman of Commission B for the Economy of the DKI Jakarta DPRD Ismail considers it reasonable if the Supreme Audit Agency (BPK) gives Disclaimer's opinion or does not provide an opinion on PAM Jaya's 2022 BUMD financial report.
The Disclaimer embedding from the BPK occurs when the auditor does not express his opinion on the report because the scope of the audit carried out is not enough to create an opinion.
"PAM Jaya yesterday was a Disclaimer from the BPK. In my opinion, it is natural and can be understood together," said Ismail when contacted, Wednesday, May 31.
Ismail explained, throughout 2022, PAM Jaya is transitioning company assets due to cooperation in water management or water privatization with Palyja and Aetra ending on January 31, 2023.
Therefore, the inadequate financial reports including BUMD assets examined by BPK are understood by Ismail.
"Indeed, until January 31, there is still coordination (which has not been completed) between PAM and its partners. So, when the valid data from its partners is not obtained, PAM cannot provide the data in the report according to BPK's wishes. So, it is natural to finally be disclaimer," explained Ismail.
However, Ismail asked PAM Jaya to follow up on BPK's recommendations on the problem of recording its company's financial statements. In this case, BPK gave a follow-up time recommendation to agencies or institutions for 60 days.
"The 60 days should be enough for PAM Jaya to prepare both power and assets by system, because the preparation process has been carried out one year before the end of the cooperation period (water suspension)," he said.
In the 2022 financial report, BPK provides the opinion of Not Providing Opinions (TMP) or Disclaimer of Opinion to PAM Jaya. This is different from the DKI Jakarta Provincial Government which won an Unqualified Opinion (WTP) in the financial statements of the same year.
The Implementation of Not Providing Opinions from the BPK occurs when the auditor does not express his opinion on the report because the scope of the audit carried out is not enough to create an opinion.
また読む:
This was conveyed by member of the V BPK RI Ahmadi Noor Supit in the plenary meeting of the submission of the BPK examination report (LHP) to the DKI Provincial Government at the DKI Jakarta DPRD building.
"Based on the results of the examination conducted by BPK, including the implementation of the action plan that has been implemented by PAM Jaya, BPK provides an opinion of Not Providing Opinions (Disclaimer) on PAM Jaya's financial report for the 2022 financial year," said Ahmadi Noor Supit, Monday, May 29.
There are a number of factors that caused the BPK to place the title of Not Providing Opinion to PAM Jaya. First, fixed assets until 1986 as well as building fixed assets and installations obtained in 1997 were recorded jointly without the support of asset details, capitalization and listing of assets remained inadequate, and permanent assets obtained by partners through a reward burden to generate income were neither presented nor disclosed.
"This has resulted in a fixed asset balance of IDR 867.23 billion which cannot be believed to be reasonable and the fixed assets presented and disclosed do not yet describe all fixed assets used to generate revenue," said Ahmadi Noor Supit.
Then, the management of unproductive supplies is not supported by adequate records and storage areas and opname stocks have never been carried out so that the balance of unproductive asset inventory of IDR 30.42 billion cannot be believed to be reasonable.
Furthermore, the recording of transactions resulting from the cooperation between PAM Jaya and partners on the Escrow Account was inadequate.
"So, the balance of Escort accounts as of December 31, 2022, worth IDR 790.58 billion, is not presented in the report on the financial position, the balance of funds worth IDR 48.42 billion is not yet clear about its rights and obligations, as well as the potential for less food for cash flow of operating activities in cash flow reports," he explained.
Then, the listing of subscription guarantee debt (UJL) is not supported by a complete and accurate list of details so that UJL's debt balance of Rp53.32 billion cannot be believed to be reasonable.
"The results of the examination of PAM Jaya's financial statements should not discourage, but rather become an impetus to always increase accountability and transparency in BUMD financial management," concluded Ahmadi Noor Supit.
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