The first point was related to the implementation of COVID-19 Handling and National Economic Recovery (PC-PEN) Program, the agency's Member VI Pius Lustrilanang noted during an entry meeting at the BPK office.
In this regard, according to information that ANTARA quoted from BPK's official website on Sunday, the agency's auditors examine such matters as Therapeutic program, COVID-19 claim payment, health workers' incentive payment, and vaccination program.
The second point is related to the government's social assistance program (cash aid and goods) to people or regional governments, including expenditures for reducing stunting prevalence in several regions.
The third point is related to social aid spending for the National Health Insurance (JKN's) recipients.
It also encompasses the government's aid for JKN payment for non-wage earner workers and the implementation of Institution Level Financial Application System (SAKTI) starting from 2022.
"(The last point) is related to the implementation of Audit Standard (SA) 600 on Public Service Agency (BLU) at the ministry, audited by the Public Accountant Office (KAP)," Lustrilanang said.
The BPK auditors also examine the implementation of monitoring and evaluation on physical and non-physical health Special Allocation Funds (DAK) at the ministry.
"This is undertaken to support the audit of the Central Government Financial Report (LKPP) and Regional Government Financial Report (LKPD)," he noted at the meeting attended by Health Minister Budi Gunadi Sadikin.
In addition to giving their opinions on the financial statements, the BPK auditors also give recommendation to improve weaknesses in the internal control system (SPI), and resolve non-compliance over the state financial management issue.
"The Ministry of Health's 2022 financial reports are being audited by testing four aspects, namely compliance with Government's Accounting Standards (SAP), disclosure adequacy, compliance with legal procedures, and SPI's effectiveness," he informed.
The financial reports are audited by applying the risk based audit (RBA) approach. Through this approach, the audit is directed toward risk areas, including the risks of frauds.
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Translator: M Baqir I A, Fadhli Ruhman
Editor: Rahmad Nasution
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