Regent Jeje Orders Inspectorate to Audit BOS Fund Usage at SMPN 02 Ngamprah
West Bandung Regent Jeje Ritchie Ismail has deployed the West Bandung Regency (KBB) Regional Inspectorate to audit the use of School Operational Assistance (BOS) funds at SMPN 02 Ngamprah. He expressed disappointment with the school’s concerning condition, which has drawn public attention.
“We will refer this matter to the Inspectorate to conduct a thorough examination, particularly regarding the use of BOS funds,” Jeje said after visiting SMPN 02 Ngamprah on Monday (24/8/2026).
Jeje admitted he was baffled by the alarming state of SMPN 02 Ngamprah, which appeared poorly maintained. The toilets were dirty, windows broken, whiteboards damaged, walls peeling, tiles cracked, and the roof and ceiling rotten and collapsing.
This is despite SMPN 02 Ngamprah having achieved the National Adiwiyata School award from the Ministry of Environment. Jeje said that with the BOS funds received each year, a maximum of 20 per cent of the allocation should be used for light maintenance, as permitted under the rules.
“It should be transparent. With the available BOS funds, minor issues such as facility damage could be repaired through maintenance,” Jeje said.
Acting Regional Inspector of West Bandung, Yadi Azhar, said his office would examine SMPN 02 Ngamprah’s BOS funds for 2026. Initial findings show the school received Rp1.3 billion from the central government this year.
“Twenty per cent of the Rp1.3 billion is allocated for the procurement of facilities and infrastructure. In monetary terms, that amounts to around Rp274 million for the procurement of facilities and infrastructure in 2026,” Yadi said.
He will deploy an Assistant Inspector to audit the use of BOS funds at SMPN 02 Ngamprah, particularly the use of the maximum 20 per cent allocation for school facilities and infrastructure needs.
“We will then examine how the funds were actually used. We will carry out the examination in accordance with existing regulations,” he said.