PORTALJABAR, BANDUNG CITY - Acting Governor of West Java Bey Machmudin submitted the 2023 West Java Province Regional Government Financial Report (LKPD) Unaudited to the Indonesian Financial Audit Agency (BPK), at the West Java Representative BPK office, Bandung City, Friday (23/3/2024) .

Apart from the West Java Provincial Government, there are four district governments which also submitted the 2023 Unaudited LKPD to BPK RI, namely Purwakarta, West Bandung, Garut and Tasikmalaya.

Other district/city governments also submitted similar reports with a gradual submission schedule.

Bey Machmudin revealed that this handover was carried out in accordance with the provisions of Law Number 1 of 2004 concerning State Treasury Article 56 Paragraph 3, which mandates that the Report

Regional Government finances must be submitted by the Governor/Regent/Mayor to the Financial Audit Agency no later than three months after the end of the fiscal year.

"As a concrete manifestation of professional and accountable regional financial reports as well as a form of compliance with statutory regulations, today I am submitting the 2023 West Java Provincial Government Financial Report," said Bey.

He detailed that the West Java Province LKPD for 2023 consists of a budget realization report, a report on changes to the excess budget balance, an operational report, a balance sheet equity report, a cash flow report and notes to financial reports.

"This financial report has been reviewed by the Inspectorate in accordance with Minister of Home Affairs Regulation Number 4 of 2008 concerning Guidelines for Implementing Reviews of Regional Government Financial Reports," said Bey Machmudin.

According to him, the West Java Provincial Government has achieved Unqualified Opinion (WTP) 12 times in a row.

"We hope that this year the West Java Provincial Government can maintain the WTP Opinion for the 13th time," said Bey.

He wants professional regional financial management to create benefits for the community.

Meanwhile, the Head of BPK RI Representative of West Java Province, Sudarminto Eko Putra, revealed the purpose of auditing financial reports, including assessing conformity with Government Accounting Standards (SAP), as well as the effectiveness of the Internal Supervisory Unit (SPI).

Then assess compliance with statutory regulations and assess the adequacy of disclosure.

"The purpose of preparing the financial report is to submit it as a form of accountability for the implementation of the APBD for the 2023 fiscal year," said Sudarminto.

"Meanwhile, the aim of preparing this report is to provide useful information for users in assessing accountability for economic, social and political decisions," he added.

He further said that the examination of Regional Financial Reports was a mandatory examination by the BPK in accordance with the mandate of Law No. 15 of 2004 concerning Examination of State Financial Management and Responsibility.

"Furthermore, the inspection report will be published after the detailed inspection has been completed," he said.

In accordance with the provisions of Law No. 15 of 2004 Article 17 Paragraph 2, the Audit Result Report on LKPD must be submitted by the BPK to the DPRD within a maximum of two months after receiving the Financial Report from the regional government.