Makassar Secures Fifth Consecutive Unqualified Audit Opinion Since 2021

Makassar City Government has secured an unqualified audit opinion (WTP) from the Indonesian Audit Board’s South Sulawesi Regional Office (BPK Sulsel) for its 2025 Regional Government Financial Report (LKPD). The achievement was received by Mayor Munafri Arifuddin from BPK Sulsel Head Winner Franky Halomoan Manalu during the Handover of Audit Report (LHP) for the 2025 LKPD at BPK Sulsel’s office in Makassar on Monday, 25 May.

Mayor Munafri expressed gratitude and appreciation for the city government’s continued achievement, noting that the WTP has been maintained for five consecutive years since 2021. “Today, as Makassar City Government, we are deeply grateful and delighted to receive the WTP from the Audit Board (BPK), which is the result of collective effort,” he said.

This achievement serves as a positive indicator of Makassar City Government’s consistent efforts to maintain accountable, transparent, and public service-oriented financial management. The WTP also demonstrates the commitment to achieving transparent, accountable, effective, and good governance-compliant local financial management.

Munafri noted that this success reflects the synergy between Makassar City Government, the Regional People’s Representative Council (DPRD), and all stakeholders in maintaining budget management quality to support development and public services for the community. “This is proof of collaboration with the DPRD and regional leadership coordination forum (Forkopimda), as well as all Makassar residents. Alhamdulillah, today Makassar has once again received the WTP,” he added.

He reminded that there are several recommendations and findings that must be promptly addressed as part of improving local financial management. Simultaneously, Munafri expressed optimism that Makassar City Government can resolve all recommendations through ongoing annual improvements in financial management systems. “I am confident in Makassar City Government’s capabilities. Our financial management system improves year on year. Recurring findings are decreasing, indicating continuous improvements in local financial management systems,” he said.

Munafri then expressed appreciation to BPK Sulsel for its guidance, input, and communication with Makassar City Government. “For Makassar City Government, this is a strong concept in building better governance and local financial management systems,” he added.

Beyond administrative and regulatory compliance, local financial management must deliver tangible benefits to the public. According to Munafri, the WTP achievement is a mandate from Makassar residents for financial management to comply with regulations. He hopes the audit and LHP handover process is not merely an annual ceremonial event but a chance to evaluate and continuously improve local financial management quality.

BPK Sulsel Head Winner Franky Halomoan Manalu stated that the LHP for the 2025 LKPD was prepared through a rigorous, thorough, and National Financial Audit Standards (SPKN)-compliant process. He said that financial report audits, which aim to opine on the fairness of financial statements, are crucial in promoting improved public service quality and transparent, accountable governance.

“It is important to note that BPK’s recommendations have undergone discussions with the audited entity. Additionally, we have received action plans from the entity as a commitment to follow up on the recommendations,” Winner said. He urged the local government to promptly address all BPK recommendations within 60 days of the audit report handover, in accordance with Article 20 Paragraph 3 of Law No. 15 of 2004.

Winner also urged the leadership and members of South Sulawesi’s DPRD to oversee the local government’s follow-up actions on BPK audit findings. “These audit results will greatly assist DPRD leadership and members in executing legislative and oversight functions,” he added.

The 2025 LKPD audit was conducted based on National Financial Audit Standards (SPKN), upholding BPK’s code of ethics, in accordance with Law No. 15 of 2004 and Law No. 15 of 2006. According to Winner, the audit was carried out through interim and detailed stages to obtain sufficient assurance on the fairness of the local government’s financial statements.

“This financial audit aims to provide reasonable assurance, not absolute certainty, on the fairness of financial statements based on four key criteria,” he said. The four criteria include compliance with Government Accounting Standards (SAP), effectiveness of the Internal Control System (SPI), adherence to regulations, and sufficient disclosure of information in financial reports.

During both interim and detailed audits, BPK teams tested all four criteria as the basis for determining the WTP opinion. In addition to financial statement audits, BPK also assessed the Internal Control System (SPI) and regulatory compliance. Winner stressed that all findings in the LHP were discussed with the local government and DPRD prior to publication. “No LHP is issued without the knowledge of the mayor or DPRD. All findings were discussed and responses requested from the audited entity,” he said.