BPK Identifies Two Issues in DIY Financial Audit: Rice Stock Shortage and Unabsorbed Student Aid Funds

REPUBLIKA.CO.ID, YOGYAKARTA - The Financial Audit Board (BPK) has officially submitted the Audit Results Report (LHP) on the financial statements of the Yogyakarta Special Region (DIY) local government for the 2025 fiscal year. This submission not only marks the end of the annual audit process but also serves as the starting point for rectifying several notes that must be addressed within a limited timeframe.

Director General of State Financial Audits V of BPK, Widhi Widayat, stated that the examination of financial statements is a constitutional obligation carried out annually. He initially commended the DIY local government for being the first province to submit the unaudited Local Government Financial Report (LKPD) on 18 February 2026.

“This reflects a strong commitment to maintaining accountability and transparency in local financial management,” he said during his speech at the Plenary Meeting in the DIY Regional People’s Representative Council (DPRD), on Friday (24/4/2026).

In the LHP, BPK once again issued an Unqualified Opinion (WTP) to the DIY local government. This achievement marks the 16th consecutive time.

However, behind this accomplishment, BPK identified two issues that require serious attention. The first finding relates to the management of the regional rice reserve by the Agriculture and Food Security Department (DPKP) in collaboration with PT TM.

The DIY local government is known to have entrusted a rice reserve of 302.87 tonnes for emergency needs. Widhi highlighted that the problem arose because the cooperation agreement was deemed inadequate. There were no clear provisions regarding recording as a liability or periodic reporting obligations. Additionally, the management of the rice by PT TM was transferred to third parties without written approval.

From the audit results, a stock shortage of 128.5 tonnes was even found in two out of five third parties involved.