Issuing Circular, Attorney General's Office Affirms State Loss Auditors Not Limited to BPK

Jakarta (ANTARA) - The Attorney General’s Office (Kejagung) has issued a circular to affirm that auditors for state losses are not solely the Financial Audit Board (BPK). The circular was issued in response to various perceptions regarding Constitutional Court (MK) Decision No. 28/PUU-XXIV/2026, which is said to state that the BPK is authorised to calculate state losses. “We already have a circular to the regions for introduction, but not everyone can (interpret it themselves). Read the MK decision in full (not) partially. There is that in the MK’s considerations, not rigidly like that,” said the Head of the Legal Information Centre (Kapuspenkum) of Kejagung, Anang Supriatna, when confirmed in Jakarta on Wednesday. The circular, signed by the Deputy Attorney General for Special Crimes (Jampidsus) Febrie Adriansyah, discusses the interpretation of MK Decision No. 28/PUU-XXIV/2026. In point number one, it is stated that MK Decision No. 28/PUU-XXIV/2026 does not indicate any change or shift in the norms of Article 2 and Article 3 of the Corruption Eradication Law (UU Tipikor), which have now been absorbed into Article 603 and Article 604 of Law No. 1 of 2023 on the Criminal Code (KUHP). Thus, regarding the institution authorised to determine state financial losses (actual loss), Kejagung still refers to previous MK decisions, one of which is MK Decision No. 31/PUU-X/2012. In MK Decision No. 31/PUU-X/2012, it is stated that in proving a corruption offence, particularly in calculating state financial losses, state institutions do not only coordinate with the Financial and Development Supervisory Agency (BPKP) and BPK, but can also coordinate with other agencies. They can even prove it themselves outside the findings of BPKP and BPK. For example, by inviting experts and/or requesting materials from general inspectorates or bodies with similar functions from respective government agencies. In addition, it can also be from other parties (including from companies). In the final part of the circular, it is emphasised that audits of state losses can still be conducted by authorised agencies or appointed public accountants as per MK Decision No. 31/PUU-X/2012 and the explanation of Article 32 paragraph (1) of the Corruption Eradication Law.