80 Ministry/Institution Financial Reports Receive Unqualified Opinions from the Supreme Audit Agency (BPK)

The summary of the financial audit results for the central government covers the audit results of 106 financial reports. This number consists of 1 Central Government Financial Report (LKPP) for 2017 and 86 Ministry/Institution Financial Reports (LKKL) for 2017. This is in addition to 1 State Treasurer's Financial Report (LKBUN) for 2017, and 18 Financial Reports on Foreign Loans and Grants (LKPHLN) for 2017.

The review of the Semester I 2018 Audit Result Summary (IHPS) shows that the 2017 LKPP audit included the balance sheet as of December 31, 2017, the Budget Realization Report (LRA), the Report on Changes in Budget Surplus Balance (LPSAL), the Operational Report (LO), the Cash Flow Statement (LAK), and the Statement of Changes in Equity (LPE). These reports presented the LRA showing state revenue of Rp 1,666.37 trillion, expenditure of Rp 2,007.35 trillion, a budget deficit of Rp 340.98 trillion, financing of Rp 366.62 trillion, and a Surplus Budget Balance (Silpa) of Rp 25.64 trillion. From the balance sheet perspective, the value of state assets was Rp 5,947.83 trillion, liabilities were Rp 4,407.05 trillion, and equity was Rp 1,540.78 trillion.

Based on the results of the 2017 LKPP audit, 79 LKKLs and 1 LKBUN (91%) received an Unqualified Opinion (WTP). Six LKKLs (7%) received a Qualified Opinion (WDP), and 2 LKKLs (2%) received a Disclaimer of Opinion (TMP). Although this represents an improvement compared to the previous year, as shown in the graph below, this achievement is still below the 2019 target of the Main Target for the Development of Governance and Bureaucratic Reform of 95% of LKKLs/LKBUNs achieving a WTP.