INSTITUTIONS OTHER THAN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA (BPK), SUCH AS THE FINANCIAL AND DEVELOPMENT SUPERVISORY BOARD (BPKP), FOR AND ON BEHALF OF THE BPK CAN CONDUCT INVESTIGATIVE AUDITS TO DETERMINE THE AMOUNT OF STATE FINANCIAL LOSSES WHICH THE RESULTS CAN BE ACCEPTED OR USED
In this case, the Mamuju District Court convicted the Defendant because as the Proxy of the winning Consortium, he had abandoned the Micro Hydro power plant construction project. Due to such actions, the electricity needed by the community was not provided by the Government. The calculation of state losses was carried out by theFinancial and Development Supervisory Board (BPKP). The defendant was sentenced to imprisonment for 5 years, and a fine of Rp 200,000,000.
The verdict was later amended by the Makassar High Court but only regarding the additional punishment. Subsequently, the defendant filed an appeal to the Supreme Court (MA). In the appeal, the Defendant argued that the authority to audit state losses should only be exercised by the Audit Board of The Republic of Indonesia (BPK).
The Supreme Court rejected the cassation request with the consideration that other institutions other than BPK, such as BPKP, for and on behalf of BPK can conduct investigative audits to determine the amount of State financial losses and the results can be accepted or used.
-> Supreme Court Decision Number 2391 K/PID.SUS/2016, dated 23 January 2017.
Source:
https://putusan3.mahkamahagung.go.id/direktori/putusan/da5d52aea2e788635ec0ded48e282b2a.html
Salam Pancasila,
Fredrik J. Pinakunary
