The Training Institute of State Finance Audit (Badiklat PKN) of BPK held a virtual Fiscal Decentralization Review Workshop (Regional Fiscal Independence Index) which was participated in by 197 participants including Middle Level Officials, Primary Level Officials, Administrator Officials, Top Level Auditors, and Middle Level Auditors and also Non-Auditor Functional Officials in the BPK environment on Monday (06/08). Moderated by Director General of Audit II, Laode Nusriadi, S.E, M.Sc., Ak., CA., CSFA., this workshop presented the BPK Chairman, Dr. Agung Firman Sampurna, S.E., M.Sc., CSFA. as the keynote speaker.
The Chairman said that the review of fiscal decentralization is important, because decentralization is a reform agenda that has been implemented since 1999 and regional fiscal independence is still very low so that it is still necessary to increase regional commitment in implementing the principles of good governance. The dimension of fiscal decentralization can be described as the authority to manage expenditure, the authority to withdraw and use regional taxes/levies, the authority to use regional transfers, and the authority to make regional loans and issue bonds. This fiscal decentralization aims to allocate resources, mobilize resources, and increase fiscal capacity so that together they can produce responsive, effective, and sustainable public services.
Source: Slide presentation of the Chairman of the BPK, Review Desentralisasi Fiskal, 8 Juni 2020.
The criteria used to review the implementation of fiscal decentralization were developed from four fiscal decentralization instruments. The review results of each criteria will assess the fulfillment of these conditions at the district/city and provincial level with three choices, which are fulfilled, partially met or not yet met. In addition to qualitative criteria, the Code of Good Practices of Fiscal Decentralization (CGPFD) is also equipped with quantitative criteria, namely the regional fiscal independence index (fiscal autonomy index). CGPFD which is used as a review criteria can be used as better management practices (BMP) or models of good management (MGM) for performance audits.
Source: Slide presentation of the Chairman of the BPK, Review Desentralisasi Fiskal, 8 Juni 2020.
The Chairman of BPK hoped specifically to the Director General of Audit (Tortama) V and VI who are in charge of BPK Regional offices in the provinces, to understand this fiscal decentralization review, then to further after submission of LKPD, each BPK Representative describes the development of criteria that led to the release of the figures in the financial statements and why it required a review of the fiscal decentralization..
This workshop is one of Badiklat PKN efforts in the context of fulfilling the competency development of all BPK employees in the midst of the COVID-19 pandemic that is still ongoing in Indonesia. Training activities which were previously done classically (face to face) turned into training / workshops with distance learning methods (distance learning / training from home). This is in accordance with the provisions of the health protocol established by the government.
This workshop is part of a forum called “Home of Knowledge”, which is an idea of Badiklat PKN to remain productive in sharing knowledge during this pandemic. The home of knowledge has the intention that everyone present in this virtual space will have the opportunity to share knowledge and exchange experiences while continuing to hone its competence in important and serious matter but is still presented in the form of a relaxed and open dialogue. This Home of Knowledge will also be carried out continuously and periodically by applying distance learning methodology and utilizing technology in the form of long distance direct communication applications (video conferencing) and also Learning Management System (LMS) portal of BPK e-learning. It is hoped that the participants will still be able to participate in knowledge sharing activities effectively even if they are done online.
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