BPK hopes Ministry of Culture obtains WTP opinion despite transitional period
Jakarta – The Indonesian Audit Board (BPK) expects the Ministry of Culture (Kemenbud) to obtain an Unqualified Opinion (WTP) despite being in a transitional period.
“The Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), which was the parent organisation before the structural change to the Ministry of Culture, succeeded in achieving a WTP opinion in 2024. The BPK hopes this positive achievement can be maintained even though the ministry is in a transitional phase due to the formation of the Merah Putih Cabinet,” said BPK Member VI Fathan Subchi during the entry meeting for the audit of the Ministry of Culture’s Financial Report (LK) for 2025, according to official statements in Jakarta on Saturday.
Fathan emphasised that this audit is a constitutional mandate based on Law Number 17 of 2003 concerning State Finance. Therefore, the Ministry of Culture is expected to realise orderly, transparent state financial governance and compliance with applicable laws and regulations.
BPK Member VI explained that the primary purpose of this audit is to provide an opinion on the fairness of the financial report whilst considering compliance with Government Accounting Standards (SAP), the effectiveness of the Internal Control System (SPI), compliance with applicable laws and regulations, and adequate disclosure.
“The scope of the audit covers all components of the financial report, including the budget realisation report, operational report, changes in equity report, balance sheet, and notes to the financial report. Additionally, the BPK will also provide recommendations to improve weaknesses in internal controls and resolve non-compliance issues still found,” he said.
The audit focus encompasses ten crucial aspects, ranging from the disclosure of budget ceilings and realisations, Non-Tax State Revenues (PNBP), to the presentation and disclosure of the impact of the formation of the new cabinet.
“(We request) the leadership of the Ministry of Culture and its personnel to build effective communication and synergy through optimisation of the SIAP Connect application to facilitate the timely fulfilment of audit data and documents,” he said.