DIY Achieves WTP Opinion for the 16th Consecutive Time, Two BPK Notes Must Be Resolved Within 60 Days
The Yogyakarta Special Region (DIY) government has once again achieved a notable milestone by receiving an Unqualified Opinion (WTP) from the Financial Audit Board of the Republic of Indonesia (BPK RI) for the 2025 Regional Government Financial Statements (LKPD). This is the 16th consecutive time, reinforcing DIY’s consistency in upholding accountability and transparency in regional financial management.
The Director General of State Financial Audits V of BPK RI, Widhi Widayat, commended the DIY regional government’s commitment, noting that it was the first province in Indonesia to submit unaudited LKPD to BPK on 18 February 2026, well ahead of the deadline. He stated that the audit of financial statements represents a synergistic relationship built on trust between the auditor and the audited entity. “Based on the overall issues and the implementation of action plans following up on previous audit recommendations, BPK has issued an Unqualified Opinion (WTP) on the DIY regional government’s 2025 financial statements,” Widhi said during his speech at the DIY Provincial Legislative Council’s plenary session, coinciding with the handover of the Audit Results Report (LHP), on Friday (24/4/2026).
“BPK trusts that the DIY regional government has provided all information as stated in the representation letter. And the DIY regional government trusts that BPK auditors do not seek faults and carry out their duties based on state financial audit standards,” he added.
Although it has again received a WTP opinion, BPK recorded two issues that the DIY regional government must promptly address within a maximum of 60 days. The first issue concerns the management of regional rice reserves by the Agriculture and Food Security Office (DPKP) in collaboration with PT TM. BPK assessed that the management is not yet adequate, particularly because the cooperation agreement does not regulate the obligation to record as liabilities or periodic reporting.
Additionally, there was a transfer of physical rice management to third parties without written approval, and a shortage of 128.5 tonnes of rice in two out of five cooperating third parties. Meanwhile, the second issue relates to the distribution of living allowance assistance for students affected by hydrometeorological disasters. Of the total 1,296 recipients with assistance worth Rp2.33 billion, 263 students have not yet activated their accounts, so funds amounting to Rp473.4 million could not be utilised until 1 April 2026.
In response to these findings, BPK recommends that the Governor of DIY instruct several improvement measures, including revising the food reserve management cooperation agreement, enhancing transparency in reporting by partner parties, and optimising monitoring and evaluation of social assistance distribution.
“We encourage the remaining recommendations to be promptly resolved with assistance from the BPK DIY representative through the agreed mechanism. On this good occasion, we remind the DIY regional government not to focus solely on achieving the WTP opinion; it must ensure that all resources are managed and used as effectively as possible for the welfare of the community. Therefore, strong synergy among all parties is certainly needed,” he said.