Head of State Financial Audit VI BPK RI, Prof. Harry Azhar Azis, M.A., Ph.D., CSFA was a resource person in the Home of Knowledge workshop organized by The Training Institute (Badiklat PKN) (10/8). The workshop, moderated by the Director General of State Finance Auditorate VI Dr. Dory Santosa, CSFA., was attended by 136 participants consisting of Middle Level Officials, Primary Level Officials, Administrator Officials, and also Functional Top Level Auditors, and Middle Level Auditors of BPK Head Office and Regional Offices in Indonesia.
The Director General of the Training Institute, Dr. Hery Subowo, CSFA., delivered a report on the implementation of the 5th Home of Knowledge workshop series with the theme Handling Covid-19 in the Health Sector: Regulatory Framework, Risk of Deviation, and Audit Strategy. This topic was chosen because the regulatory framework in the audit and audit strategy in handling Covid-19 in the health sector was different from the previous audits, so that more in-depth debriefing and discussions were needed between Board Member VI of BPK and high-ranking officials and auditors within the BPK RI.
Starting his presentation, Board Member VI of BPK first explained the perspective of the state purposes, namely to protect the entire Indonesian nation, which was then followed by the Government’s efforts to issue Law No. 24 of 2007 regarding disaster management, Law No. 4 of 1984 concerning outbreaks of infectious diseases and Law No. 36 of 2009 concerning health. Therefore, in order to ensure the law implementation has gone well and to protect the public interests, it is necessary to carry out an audit especially in the health sector.
In conducting the audit of handling Covid-19 in the health sector, Board Member VI of BPK first disclosed health problems that had occurred before the pandemic such as problems in membership management, drugs management, health resource management, JKN funding and health fund management so that this audit results must be able to be followed up with health countermeasures in the Covid-19 pandemic. Apart from that in more depth, Board Member VI of the BPK conveyed the risks and Covid-19 control management in the health sector, consisting of early warning systems risk and risk management, surveillance, quarantine, prevention, control, and health promotion which were implemented inadequately and health services that are not yet optimal.
To follow up on these various risks, special strategies are needed in carrying out audits, to be able to assess the effectiveness, transparency, accountability, and compliance of state financial management and responsibility in the Covid-19 pandemic emergency. This is in line with the points that will become a reference in carrying out audit tasks such as budget allocation and realization procedures, benefits and assistance received by the right parties, recording transactions can be reported and accounted for, whether there is misuse of the budget in the Covid-19 pandemic conditions, PBJ implementation has been performed in accordance with laws and regulations, and disaster management has been carried out adequately.
By referring to these points, it is hoped that the auditors will get a reference to undertake the audit task and to achieve the state purposes in protecting the Indonesian nation and promoting the general welfare by ensuring that the State administration in Handling Covid-19 in the Health Sector has run according to the rules and is right on target.