South Sulawesi Governments Get 60 Days to Act on Audit Recommendations

Regional governments in South Sulawesi have been granted a 60-day deadline to implement recommendations stemming from audit reports on their 2025 financial statements. This directive comes from the South Sulawesi branch of the Audit Board (BPK), as announced by its head, Winner Franky Halomoan Manalu, during a handover ceremony in Makassar.

Manalu stressed that regional heads and their staff must act on these recommendations promptly, adhering to national law, specifically Article 20, Paragraph 3 of Law Number 15 of 2004 concerning the follow-up to audit findings. He also highlighted the crucial role of regional legislative councils (DPRD) in exercising their oversight functions to ensure these recommendations are addressed.

The BPK conducted the audit of the 2025 financial reports in accordance with national auditing standards and its code of ethics. The process involved interim and detailed examinations to gain reasonable assurance about the accuracy and fairness of the regional financial statements. Key areas of focus included adherence to Government Accounting Standards, the effectiveness of internal control systems, compliance with regulations, and the adequacy of financial disclosures.

Manalu clarified that all audit findings were discussed with the regional government and the DPRD before the final report was issued. He assured that the audit team thoroughly analyzes all data, confirmations, and clarifications before documenting any findings, ensuring a comprehensive review. The goal is to provide reasonable assurance, not absolute certainty, regarding the financial reports.