State Audit Reform Sector Development Project (STAR-SDP) Investment Loan
ADB LOAN NO. 2127 - IN0 (SF) – Assessment Report – December 31, 2010
In order to support the implementation of BPKP’s mandates in the PP60/2008 according to
articles 49 and 59, the following activities have been added:
(i)
Socialization and dissemination of PP60/2008 according to article 59 of the regulation to
ensure that related parties (government officials) are aware of the new law.
(ii)
Training on the implementation of government internal control system (GICS), which
includes development of technical guidelines, promotion and training of GICS, training
and consultancy, capacity of state internal audit institutions as per article 59-c of the
regulation.
(iii)
Provide technical assistance for central and local government to assist them in GICS
implementation as per article 59-d of the regulation.
(iv)
Socialization of guidelines to support fungsi pengawasan internal (guidelines for internal
supervision) as per article 49 of the regulation.
(v)
The establishment of the Head of BPKP’s decree No. BPKP-1326/K/L/2009 dated 7
December 2009 regarding the guidelines on how to implement GICS as follow up to
PP60/2008.
BPKP considers that in order to support implementation of BPKP’s mandates in the PP 60/2008,
it has to improve the capacity of its human resources. Thus, BPKP has added activities, which
include domestic and overseas training in several related audit topics, benchmarking several
related professional auditor areas, international courses related to the capacity development of
internal auditors, domestic technical training, comparative study in several related audit topics,
domestic professional certification, and domestic training on IT development. In addition, BPKP
will also procure IT equipments to equip its personnel in implementing the mandates.
All the activities added to the original plan are relevant and in line with ADB expectations, as
they are supporting the implementation of the new regulation and improving the capacity of the
entity. The outcomes and expected outcomes of these added activities are further described in
Chapter 3.
2.1.3
Designing a Professional Degree Education and Non-degree Education Program for
Internal Auditors
MONE-IG
The main activities of MONE-IG are related to the preparation of a degree education program in
public accounting and auditing. The activities consist of reviewing the current education program
for public sector auditing and accounting, developing new curricula for public sector auditing and
accounting, implementing the new educational module through selected local universities,
selecting candidates from IG and BAWASDA staff to participate in the scholarship supported
program and evaluating the performance of the scholarship program.
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State Audit Reform Sector Development Project (STAR-SDP) Investment Loan
ADB LOAN NO. 2127 - IN0 (SF) – Assessment Report – December 31, 2010
To ensure the successful implementation of the scholarship program, MONE-IG planned to hire
an individual consultant for Quality Assurance to be in charge of conducting the survey in regard
to the MONE-IG scholarship activities. However, MONE-IG was not able to find a consultant
after two tenders, as the budget allocated to the assignment was too low and hence this activity
has been carried out internally.
There has been no impact on the relevance, as the review of the scholarship program has been
conducted internally.
In order to implement the scholarship program and to be more efficient, the local lecturers have
been trained in Public Accounting and State Finance Audit, as lecturers in local universities lack
skills in these fields.
To improve the skills of internal auditors and reach international standards, international shortcourses in IIA Australia and Netherlands have been scheduled.
As the coordination between local government and local universities must be improved, as well as
the contribution of local universities, MONE-IG has organized a workshop on coordination for
updating the status of the scholarship program.
These added activities are relevant to the objectives of STAR-SDP, as they support to develop
skills and ensure a sound implementation of the scholarship program. The outcomes and expected
outcomes of these added activities are further described in Chapter 3.
BPPK
According to the original plan, BPPK was only expected to review the current
education/certification programs for government-sector accounting and auditing and subsequently
develop the curriculum for a non-degree education program and the training modules for the
program implementation.
However, after completing development of the curriculum and modules, the Executing Agency
and BPPK decided to extend the role of BPPK with implementation of short-course training to
BAWASDA employees using the curriculum and modules previously developed.
This additional activity is in line with the project expectation because it supports the capacity
development of BAWASDA and utilizes the output of previous activity. Moreover, BPPK has
solid experience in preparing and conducting training. The outcome of this added activity is
further described in Chapter 3.
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