What are audits for?<\/p>\n
The uncovering of numerous irregularities in the
\nimplementation of the state budget reported by the State Audit
\nAgency is not surprising. After all, we are still in the early
\nstages of creating a clean government.<\/p>\n
What is astounding is the disclosure by the agency's chairman,
\nSoedarjono, that various ministries and government agencies have
\nshown a lack of willingness to follow up and act on the findings
\nof the agency. This indicates that, even though the development
\nof a clean, competent, effective and authoritative government has
\nsupposedly been a major aim of every cabinet since the mid-1970s,
\nthe political will to achieve that objective has been extremely
\nlacking. Further down the line, the tendency also shows that
\nvarious government agencies waste valuable opportunities to learn
\nfrom past mistakes in order to prevent the recurrence of similar
\nirregularities.<\/p>\n
That trend further points to a grimmer fact. Even the early
\nstages of building a clean government has moved at a snail's
\npace. That is especially worrisome because theoretically the
\nstate budget actually has all the elements of a built-in
\nsupervision mechanism, right down from the planning stage
\n(resource allocation) to implementation.<\/p>\n
The National Development Planning Board is assigned to ensure
\nthat the working programs and investment projects proposed by
\nministries and other government agencies meet the directives as
\nstipulated in the Five Year Development Plan, currently in its
\nsixth series. The House of Representatives also sees to it that
\nthe budget conforms with the priority scale as stipulated in the
\nBroad Outlines of State Policies as adopted by the People's
\nConsultative Assembly, the highest state body.<\/p>\n
Every ministry and local administration has its own internal
\naudit mechanism. The mechanism is further strengthened by the
\nGovernment Audit Agency (BPKP), which although itself a
\ngovernment agency, is supposed to be more independent in its
\nsupervision compared to the in-house inspectorate at the various
\ngovernment ministries and institutions.<\/p>\n
The problem, though, is that the government is so powerful
\nthat the House, dominated by the quasi government's political
\nparty, is not capable of performing its role in the mechanism of
\nchecks and balances. Worse still, the Supreme Audit Body (Bepeka),
\nwhich the Constitution assigns as the highest independent
\ninstitution to audit state finances, has no authority for law
\nenforcement. It simply reports its findings to the House.<\/p>\n
Therefore, the sad truth is that if the government itself is
\nnot serious about cleaning its own ranks and files; if it is
\nunwilling to conduct an effective accountability system and is
\nnot magnanimous to correct the mistakes made by its apparatuses,
\nit is unlikely that any other authority will be able to do the
\njob effectively. And this we will have to live with until the
\nHouse and other state agencies develop the capability to exercise
\nthe power they are vested with by the Constitution.<\/p>\n
It is then most imperative for the highest ranks within the
\ngovernment to set examples and properly enforce the built-in
\nsupervision mechanism. It is unrealistic to expect a dramatic
\nreduction of irregularities. But concrete, consistent measures
\ncould be taken to prove that an effective supervision system is
\nbeing developed and implemented properly and discriminately.<\/p>\n
Without sincere efforts, the government may see its integrity
\neroding in the eyes of the people at a time when such a quality
\nis more crucial for maintaining the support of the public and for
\nenforcing laws and policies.<\/p>",
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"sponsor": "Okusi Associates",
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