Audit Board Highlights Issues with Grant Fund Management in Bali Provincial 2025 Budget
The Audit Board of the Republic of Indonesia (BPK RI) has raised concerns regarding the management of grant funds in the 2025 budget of the Bali Provincial Government. This was stated by BPK RI Member Nyoman Adhi Suryadnyana during the Bali Regional House of Representatives (DPRD) Plenary Session on Monday (8/6/2026).
“The management of cash grants to bodies, institutions, and community organisations is inadequate. Grants provided to bodies and institutions have not been accompanied by official ratification or determination letters from the regional head,” said Adhi.
He noted that the quantity of goods realised by grant recipients does not align with the disbursed amounts or the accountability reports. Furthermore, grants were realised for physical works completed in 2024, yet recipients have been late in submitting their accountability reports.
Adhi stated that these issues create a risk of grants being misdirected and failing to benefit the community. He highlighted that accountability for grants worth Rp 100 million does not reflect actual conditions, posing a risk of fund misuse due to delays in work completion and reporting.
Consequently, BPK RI has recommended that the Governor of Bali instruct the Department of Culture and the Department of Agriculture and Food Security to verify the completeness of grant application documents in accordance with the Governor of Bali’s regulations on grant management.
Additionally, the BPK observed that the implementation and accountability of self-managed construction management services at the Bali Communication, Informatics, and Statistics Office (Diskominfos) did not adhere to the standard cost components for the Turyapada Tower construction.
“The contract value for the construction management consultant for Turyapada Tower exceeds the established standards. Evidence for personnel costs and non-personnel costs does not reflect the actual conditions,” Adhi explained.
These discrepancies result in a potential overpayment of regional finances amounting to Rp 2.31 billion, alongside an overpayment of personnel and non-personnel costs amounting to Rp 384 million. BPK RI has recommended that the Governor of Bali instruct Diskominfos Bali to follow Ministry of PUPR Regulation Number 22 of 2018 when proposing budget ceilings for construction management consultants, and to exercise stricter supervision over remaining contract disbursements.
Nevertheless, Adhi noted that these issues do not materially or significantly affect the presentation of the financial statements. As a result, the Bali Provincial Government’s 2025 financial statements were granted an Unqualified Opinion (WTP) for the 13th consecutive year since 2012. “This represents a form of commitment and consistency from the regional government in implementing good governance in state financial management,” Adhi concluded.