Jakarta, CNBC Indonesia \u2014 The Audit Board of Indonesia (BPK) has\nuncovered persistent problems in the management of education funding,\nhealth services and local revenue by regional governments, despite most\nlocal financial statements receiving an unqualified opinion.<\/p>\n
The findings are set out in the Summary of Semester I 2026 Audit\nResults (IHPS), which BPK submitted to the Regional Representative\nCouncil (DPD RI) on Thursday (8 October 2026).<\/p>\n
BPK Member VI Fathan Subchi said the report summarises 762 audit\nreports, including 548 concerning regional governments: 546 financial\naudits, one performance audit and one audit for a specific purpose.<\/p>\n
After examining 546 regional government financial statements (LKPD)\nfor 2025, BPK issued unqualified opinions to 509 local governments,\nqualified opinions to 35, and disclaimers of opinion to two.<\/p>\n
BPK also recognised improvements in financial governance by a number\nof local governments.<\/p>\n
\u201cBPK appreciates the efforts of 33 local governments that succeeded\nin improving their 2025 financial-statement opinion from qualified to\nunqualified by addressing problems identified in previous years. This\nachievement demonstrates local governments\u2019 commitment to improving the\nmanagement and accountability of regional finances,\u201d Fathan said in a\nstatement.<\/p>\n
Nevertheless, BPK identified various problems in public financial\nmanagement, involving a total of Rp49.28 trillion. Of this amount,\nRp1.80 trillion had been returned to the state, regional governments,\ncompanies or other entities while the audits were under way.<\/p>\n
For local governments and regionally owned enterprises, the amount\nreturned was Rp740.93 billion.<\/p>\n
BPK stressed that resolving public financial problems requires more\nthan repaying losses; it also calls for better governance, as many of\nthe issues involve multiple sectors and institutions.<\/p>\n
In education, BPK found that the management of Education Unit\nOperational Assistance (BOSP) funds in 288 local governments did not\nfully comply with regulations.<\/p>\n
BPK recommended that regional heads process the repayment of BOSP\noverpayments and submit a repayment summary to the Ministry of Finance,\nto be used as a basis for calculating future BOSP allocations.<\/p>\n
In the health sector, BPK found that contributions for BPJS Kesehatan\nparticipants were still being paid using membership data that was\nneither valid nor up to date.<\/p>\n
BPK therefore asked regional heads to coordinate with BPJS Kesehatan\nand the Ministry of Home Affairs to update the membership data used to\ncalculate contributions covered by local governments.<\/p>\n
As for local revenue, BPK found that collection of the Land and\nBuilding Acquisition Duty (BPHTB) from the Complete Systematic Land\nRegistration Programme (PTSL) remained inadequate.<\/p>\n
To address this, BPK recommended that regional heads coordinate with\ntheir local Land Offices to obtain data on PTSL properties that may be\nsubject to BPHTB.<\/p>\n
BPK said the findings underscore the importance of cooperation\nbetween institutions to improve the management of state and regional\nfinances, so that remedies address the root causes rather than being\nmerely administrative.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/audit-board-finds-problems-with-education-funds-in-288-local-governments-1791456725", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }