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BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (B P K P)

LAPORAN AUDITOR INDEPENDEN

ATAS

LAPORAN KEUANGAN

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SCHOLARSHIP PROGRAM FOR STRENGTHENING PROGRAM INSTITUTIONS (SPIRIT) PROJECT

(LOAN IBRD 8010-ID)

TAHUN ANGGARAN YANG BERAKHIR 31 DESEMBER 2012

NOMOR TANGGAL

LHA -22/01 04/02/2013 13 JUNI2013

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DAFTAR lSI

A. Laporan Auditor lndependen

B. Laporan Keuangan

1. Project Sources and Uses of Funds

2. Catalan atas Laporan Keuangan

a. Gambaran Umum Proyek

b. Kebijakan Akuntansi

c. Penjelasan alas Project Sources and Uses of Funds

3. Special Account Activity Statement

C. Dasar Audit

D. Tujuan Audit dan Lingkup Audit

E. Penilaian alas Sistem Pengendalian Intern

F. Penilaian alas Ketaatan pada Ketentuan Loan Agreement

G. Pencapaian Target Keuangan dan Hambatannya

H. lkhtisar Kondisi Temuan Audit yang Berpengaruh pada

Kewajaran Penyajian Laporan Keuangan

I. Kejadian Setelah Tanggal Laporan Keuangan

LAMPIRAN

1. Project Uses of Funds by Category

Halaman

1

3

4

5

5

8

9

11

12

12

13

16

16

19

19

2. Summary Statement of Expenditures (SUM-SOE) for those NOT Subject to Prior

Review.

3. Statement of Expenditures (SUM-SOE) for those NOT Subject to Prior Review.

4. Statement of Expenditures (SUM-SOE) for those NOT Subject to Prior Review

(SBUN Account)

5. Statement of Expenditures (SUM-SOE) for those NOT Subject to Prior Review

(Outstanding)

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BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DEPUTI PENGAWASAN INSTANSI PEMERINTAH BIDANG PEREKONOMIAN

DIREKTORAT PENGAWASAN PINJAMAN DAN BANTUAN LUAR NEGERI Jl. Pramuka No. 33 Lantai 5, Jakarta Timur 13120 ,Telp: (021) 85910031 Pes. 0507, Fax. (021) 85903713

Number: LHA- 22/D104/01/2013

A. Independent Auditor's Report

To: 1. Secretary of the Ministry of National Development Planning Agency

As Executing Agency Scholarship Program for Strengthening Program Institutions (SPIRIT) Project

2. Director General of Debt Management, Ministry of Finance

Jakarta

June 13, 2013

We have audited the accompanying financial statements of the Scholarship Program for

Strengthening Program Institutions (SPIRIT) Project, IBRD Loan No. 8010-ID as of

December 31, 2012 and for the year then ended. These financial statements are the

responsibility of Secretary of the Ministry of National Development Planning Agency. Our

responsibility is to express an opinion on the accompanying statements based on our

audit.

We conducted audit in accordance with the auditing standards prescribed by the

Indonesian Institute of Certified Public Accountants that referred to international auditing

standard. Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free of material

misstatement. An audit includes examining, on a test basis, evidence supporting the

amounts and disclosures in the financial statements. An audit also includes assessing the

accounting principles used and significant estimates made by management, as well as

evaluating the overall financial statement presentation. We believe that our audit provides

a reasonable basis for our opinion.

As described in note B.2.b), these financial statements were prepared on the basis of

cash receipts and disbursements, which is a comprehensive basis of accounting other

than generally accepted accounting principles in Indonesia.

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In our opinion, (a) the financial statements referred to above, and the appended notes,

present fairly in all material respects, the financial position of the Scholarship Program for

Strengthening Program Institutions (SPIRIT) Project, JBRD Loan No. 8010-ID as of

December 31, 2012 and for the year then ended in conformity with the accounting basis

described in note B.2.b); (b) the Ministry of National Development Planning Agency as

Executing Agency has utilized all proceeds of the Joan withdrawn from World Bank only

for the purpose of the Project in accordance with the loan agreement; and no proceeds of

the loan have been utilized for other purposes; and (c) the Ministry of National

Development Planning Agency was in compliance as of the end of the financial year with

all financial covenants of the loan agreement.

In addition:

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a. With respect to the Statement of Expenditures, adequate supporting

documentation has been maintained to support claims to the World Bank for

replenishment of expenditures incurred, and all expenditures incurred are eligible for

financing under JBRD Loan Number 8010-ID.

b. The Special Account Activity Statements of IBRD Loan Number 8010-ID gave a fair

view of the receipt collected and payments made during the year ended December

31, 2012, and these receipts and payments support special account

liquidation/replenishments during the year.

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BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DEPUTI PENGAWASAN INSTANSI PEMERINTAH BIDANG PEREKONOMIAN

DIREKTORAT PENGAWASAN PINJAMAN DAN BANTUAN LUAR NEGERI JL Pramuka No. 33 Lantai 5, Jakarta Timur 13120 ,Telp: (021) 85910031 Pes. 0507, Fax. (021) 85903713

Nom or: LHA- 2210104101/2013 13 Juni 2012

A. Laporan Auditor lndependen

Yth.

1. Sekretaris Menteri Perencanaan Pembangunan Nasionall ~. Badan Perencanaan Pembangunan Nasional

Selaku Excuting Agency Scholarship Program for Strengthening '"" Program Institutions (SPIRIT) Project

~. 2. Direktur Jenderal Pengelolaan Utang Kementerian Keuangan

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Di Jakarta

Kami telah mengaudit Laporan Keuangan Scholarship Program for Strengthening Program

Institutions (SPIRIT) Project Loan IBRD 8010-10 sampai dengan 31 Desember 2012 dan

untuk Tahun Anggaran 2012.Laporan keuangan adalah tanggung jawab Executing Agency

Proyek SPIRIT. Tanggung jawab kami terletak pada pernyataan pendapat atas laporan

keuangan berdasarkan audit kami.

Kami melaksanakan audit berdasarkan standar auditing yang ditetapkan lnstitut Akuntan

Publik Indonesia yang Ielah mengacu kepada standar auditing internasional. Standar

tersebut mengharuskan kami merencanakan dan melaksanakan audit agar kami

memperoleh keyakinan memadai bahwa laporan keuangan bebas dari salah saji material.

Suatu audit meliputi pemeriksaan, alas dasar pengujian, bukti-bukti yang mendukung

jumlah-jumlah dan pengungkapan dalam laporan keuangan. Audit juga meliputi penilaian

atas prinsip akuntansi yang digunakan dan estimasi signifikan yang dibuat oleh manajemen,

serta penilaian terhadap penyajian laporan keuangan secara keseluruhan. Kami yakin

bahwa audit kami memberikan dasar memadai untuk menyatakan pendapat.

Sebagaimana dijelaskan dalam catatan butir B.2.b, laporan keuangan disusun alas dasar

penerimaan dan pengeluaran kasyang merupakan basis akuntansi komprehensif selain

prinsip akuntansi yang berlaku umum di Indonesia .

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Menurut pendapat kami, (a) Laporan keuangan yang kami sebut di atas termasuk

pengungkapannya telah menyajikan secara wajar, dalam semua hal yang material, posisi

keuangan Scholarship Program for Strengthening Program Institutions (SPIRIT) Project

Loan IBRD 8010-10 sampai dengan 31 Desember 2012 dan untuk Tahun Anggaran 2012

sesuai dengan basis akuntansi yang dijelaskan dalam catatan butir B.3.b.; (b) Sekretaris

Menteri Perencanaan Pembangunan Nasionai/Badan Perencanaan Pembangunan Nasional

selaku Excuting Agency telah menggunakan pinjaman dari Loan IBRD 8010-10

sebagaimana tercantum dalam Naskah Perjanjian Pinjaman Luar Negeri dan tidak ada

penggunaan dana pinjaman untuk tujuan lain; dan (c) Sekretaris Menteri Perencanaan

Pembangunan Nasionai/Badan Perencanaan Pembangunan Nasional telah mematuhi

persyaratan keuangan sampai akhir tahun anggaran sebagaimana tercantum dalam Naskah

Perja