INDAH PASARIBU

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Hi people.

According to engagement letter dated April 11, 2018, we were assigned to conduct audit over financial statements in Gunungsitoli, an independent municipality at the heart of Nias Island. It has six districts which cover 261.80 km square area. Based on statistics center, the number of people living in 2011 was 126,202. In May 28, 2018, the audited financial statements were released with unqualified opinion over two matters, which are fixed assets and capital expenditures.

Gunungsitoli doesn’t have too many tourist attractions, but it still has two iconic places, namely Nias Heritage Museum (Museum Pusaka Nias), Ya'ahowu Garden (Taman Ya'ahowu). Taman Ya’ahowu is located at Jalan Sirao Number 139, while Nias Heritage Museum is at Jalan Yos Sudarso Number 134-A. They easily can be found in google-map.

Staying in Miga Beach Hotel for a month didn’t fail my audit experience. We did check in at April 17, 2018 and check out at May 12, 2018. The ambiance surrounded Miga Beach Hotel was so nice and fresh. We can reach Miga Beach Hotel for only 15 minutes from Binaka Airport, the one and only airport in Nias Island. Also, we could book rooms at Miga Beach Hotel from online plarforms such as Traveloka, Pegi-pegi, etc.

And the most thrilling moment was the time I knew about my pregnancy. I visited obstetrician whose name is dr. Romi, SpOG. He and his spouse have a clinic in Gunungsitoli. In my opinion, they are the only ‘proper’ obstetrician in Gunungsitoli. In case you need an obstetrician, you could reach them at +62 812 6534 931. Another thing is the price was pretty affordable. I remembered paying only IDR150.000 for 3D Ultrasonography and consultation service.

Unfortunately, I have no many chances to document our togetherness in Gunungsitoli due to tight schedule and other reasons. To keep memory of this audit experience, here is the G-team, consist of a Senior in Charge (Imas Kusmayanti) and three associates (Muhammad Abduh, Vicky Tampubolon, and me).

This was the last but not least audit experience to me because in Juli 2018, I moved to East Nusa Tenggara, Kupang.

Horas.

This is my first experience anyway to join financial audit budget year 2015 in North Sumatera. Such an infant started his solid food, I strived to figure out what proper actions and reactions need to be undertaken in particular circumstances; whether I need to directly swallow, or a bit chew, or I urgently need to throw it up. I would say that there is no such best aid for me except the time.

This post will give you a brief description about what government auditing taken place. As stipulated in Government Decree No. 71 Year 2010 regarding Government Accounting Standards, all reporting entities in Indonesia shall apply accrual basis on their reporting; officially commenced in this Budget Year 2015. For private companies, accrual basis might be not-too difficult thingy. Instead, accrual basis in preparing Financial Statements (not Cash Toward Accrual/CTA) is most likely troubled the governmental institutions. Well, from my point of view, it is only because they are not used to apply it. Due to change in accounting policy (CTA to Accrual), government needs to prepare 7 types of reports, namely (1) Statement of Budget Realization, (2) Laporan Perubahan Saldo Anggaran Lebih (I have no idea its term in English), (3) Operational Statement (similar with Statement of Comprehensive Income in private companies), (4) Statement of Change in Equity, (5) Balance Sheet, (6) Cash Flow Statement, and (7) Notes to Financial Statements. In sum, it pretty burdens the financial statements preparers, including the entity where I joined the audit.

Furthermore, this analogy hopefully simplifies the understanding about governmental institution. One local government issues a set of financial statement which consists of 7 reports. The reports are consolidated from Satuan Kerja Perangkat Daerah (SKPD). The government-SKPD relationship is like parent and subsidiary companies. Unfortunately, the subsidiary companies (read: SKPD) have no sufficient capacity to prepare required reports. The classic problem is actually due to capacity of human resource in rural/local area. Whereas, the government utilised budgets to fund some trainings which, nevertheless, are not effective yet. So, could you imagine how the parent company (local government) prepare the consolidated financial statements? It is solely based on system so-called SIMDA Keuangan. Beside lack of knowledge about accrual basis on preparing financial statements, the person in charge at SIMDA Keuangan generally has no ample understanding to input the economic transactions into system. Ok. It’s so challenging; for them.

Moving forward, the supreme audit institution is given limited period to conduct audit (30 days). In addition, there are 60 days to prepare audited financial statements before submitting to House of Representatives. As stipulated in Act No. 15 Year 2006 regarding Badan Pemeriksa Keuangan (BPK), BPK is authorized to conduct audit concerning usage of state/local budgets. The audit result, as one of the government accountability, is informed to House of Representatives.

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