Permasalahan umum dalam Administrasi Publik dan Pengelolaan Keuangan, ANAO 2008-09 Tulisan-tulisan sebelumnya meneliti pendekatan lain yang dapat digunakan dalam menyusun rencana pemeriksaan tahunan, serta mengidentifikasi pola pemeriksaan kinerja BPK selama tahun 2007-2009.1 Analisis sebelumnya juga memaparkan pengaruh dari tiga faktor dalam pemilihan topik di BPK. Ketiga faktor tersebut adalah: Anggaran Pendapatan dan Belanja Negara, serta Rencana Pembangunan Jangka Panjang Nasional; Materialitas Keuangan; dan Jumlah entitas pemerintahan yang bisa menjadi objek audit. Analisis ini merupakan terusan dari analisis sebelumnya, yaitu mengidentifikasi permasalahan umum dalam administrasi publik dan pengelolaan keuangan yang dapat menjadi salah satu poin pertimbangan SAI ketika menyusun rencana pemeriksaan tahunannya. Beragam pendekatan atau pengaruh ini disajikan dalam Gambar 1. Meskipun data yang digunakan dalam analisis ini mencerminkan keadaan Australia, namun pendekatan ini dapat diaplikasikan pada SAI lainnya. Tulisan ini merupakan analisis mengenai permasalahan umum dalam administrasi publik dan pengelolaan keuangan yang menjadi perhatian Australian National Audit Office, ANAO, dalam laporan pemeriksaan kinerjanya untuk tahun 2008-09. Pemeriksaan kinerja dilakukan terhadap entitas pemerintah, dan menyoroti permasalahan dalam pengelolaan lembaga dan program, termasuk di dalamnya keberhasilan program dan pelayanan. Terkadang dalam pemeriksaan kinerja kita terlalu fokus pada lembaga yang diperiksa, sehingga pengguna laporan pemeriksaan dan bahkan auditor sendiri tidak menyadari bahwa sebenarnya permasalahan suatu lembaga atau program yang diperiksa sama dengan pemeriksaan pada lembaga dan program lainnya. Analisis ini mencari permasalahan umum dalam administrasi publik dan pengelolaan keuangan yang muncul pada lebih dari satu lembaga. Hasil dan metode yang digunakan dalam analisis ini akan berguna bagi penyusunan rencana pemeriksaan tahunan atau jangka panjang. Pada tahun 2008-09, ANAO menyerahkan 46 laporan pemeriksaan kinerja, termasuk di dalamnya assurance report, kepada Parlemen Australia. Sebagian besar dari laporan tersebut menyoroti lebih dari satu permasalahan. Studi ini berfokus pada permasalahan utama yang mendasari pemeriksaan atau permasalahan yang disimpulkan pada pemeriksaan. Keempatpuluhenam laporan tersebut menyoroti berbagai permasalahan dalam administrasi publik dan pengelolaan keuangan. Namun, jika diteliti lebih seksama, pola yang terlihat adalah sebagai berikut:
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Rencana Pemeriksaan Tahunan, Januari 2010; Analisis Pendahuluan terhadap Fokus Pemeriksaan Kinerja BPK Tahun 2007-2009 Semester I , Februari 2010.
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sembilan laporan menyimpulkan adanya permasalahan dalam pembayaran, termasuk
subsidi; enam laporan menyimpulkan permasalahan dalam aspek layanan pemerintah yang ditujukan untuk warga negara, sektor bisnis dan komunitas; enam laporan menyimpulkan permasalahan dalam aspek kontrak; dan lima laporan menyimpulkan permasalahan dalam aspek pengelolaan proyek.
Pola di atas tidak serta merta menunjukkan permasalahan terbesar atau paling lazim yang dihadapi lembaga pemerintah. Sebaliknya, mengindikasikan permasalahan yang paling sering menjadi perhatian SAI. Hal yang perlu diperhatikan dalam menyimpulkan permasalahan yang dihadapi lembaga pemerintah (dhi. pembayaran, pelayanan, kontrak dan pengelolaan proyek) adalah bahwa ketika memilih topik pemeriksaan, setiap SAI menggunakan lebih dari satu kriteria. Misalnya, kriteria yang digunakan adalah kemampuan dan pengalaman pegawai. Level dari kemampuan dan pengalaman sangat beragam, dari rendah sampai tinggi. Untuk menyeimbangkan sumber daya yang dimiliki dengan topik yang dipilih, SAI mempertimbangkan variasi level tersebut dalam mengalokasikan auditornya.
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Common Public Administration and Financial Management Issues, ANAO 2008-09
Earlier papers examined different approaches to annual audit planning and also identified trends in BPK’s performance auditing from 2007 to 2009.2 The earlier analyses also described the influence of three different factors on BPK’s selection of topics. These were: the National Budget and the President’s Five Year Plan; Financial materiality; and The number of government agencies available for audit. The discussion here extends this analysis by identifying major public administration and financial management issues that an SAI may consider in its annual audit planning. These different approaches or influences on annual audit planning are represented in the following Figure. Although data in this paper are for Australia, the means of identifying major issues could be relevant to other SAIs. Specifically, this is a study of common public administration and financial management issues in Australian National Audit Office, ANAO, performance audit reports in 2008-09. Sometimes because of the agency focus of performance audits, the user of the audit reports and sometimes even the auditor are not aware that the studied agency or program shares issues common to other entities and programs. The following data searches for public administration and financial management issues that appear in more than one agency. The methodology and results are useful for preparing annual or longer term audit plans. In 2008-09, the ANAO provided 46 performance audit reports including one assurance report to the Australian Parliament. Many reports addressed more than a single issue. In this research, the focus was on the principal underlying issue or issues on which each report gave a conclusion. The 46 reports addressed large numbers of public administration and financial management matters. However, the main patterns were as follows: nine reports reached conclusions about payments including subsidies; six reports reached conclusions about aspects of government services for citizens, businesses and the community; six reports had conclusions about aspects of contracting; and five reports concluded about aspects of project management. These patterns do not necessarily signal that these were the major or most prevalent issues facing government agencies. Rather, they indicate which issues the SAI examined most frequently. A reason for caution in concluding that government agencies had most difficulty with their payments, services, contracting and project management is that every SAI uses more than one criterion when selecting topics. An example of one such criterion is the skill and experience of staff. Skills and experience vary from limited to advanced. In matching their resources with topics, SAIs customarily consider this variation in their staff resources. 2
Annual Audit Planning, January 2010; Preliminary Analyses of the Focus of BPK’s Performance Auditing, 2007-2009 First Semester, February 2010.
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Gambar 1
B Materialitas Keuangan
C
Financial Materiality
A APBN dan RPJM
Kementerian/Lembaga
National Budget and President’s Five Year Plan
Agencies
Rencana Pemeriksaan Tahunan
D
Annual Audit Plan
Isu Utama dalam Administrasi Publik dan Manajemen Keuangan
G Sumber Daya Manusia dan Keuangan untuk Pemeriksaan
Major Public Administration and Financial Management Issues
Human and Financial Resources
F Kepentingan Publik Public Interest
E Kepentingan Politik Political Interest 4
TABLE Permasalahan umum dalam Administrasi Publik dan Pengelolaan Keuangan,
Common Public Administration and Financial Management Issues, ANAO 2008-09
Jenis Entitas/Agencies
Permasalahan/Issues
Report no. 1. Kementerian Department of Foreign Affairs and Trade
Pengelolaan SDM Human resource management
2. Lembaga Pemerintah Tourism Australia
Tata kelola, pengelolaan kontrak Governance, contract management
3. Kementerian Department of Broadband, Communications and the Digital Economy; Department of Finance and Deregulation
Pengelolaan investasi Investment management
4. Kementerian dan Lembaga Pemerintah Department of Education, Employment and Workplace Relations; Centrelink
Kerjasama antar lembaga Agency cooperation
5. Lintas Kementerian/Lembaga Across agency
Pelaporan publik, pengelolaan kontrak Public reporting, contract management
6. Lembaga Pemerintah Australian Customs Service
Peraturan Regulation
7. Lembaga Pemerintah Centrelink
Pembayaran Payment
8. Lembaga Pemerintah Australian Customs Service
Pengelolaan SDM, Laporan keuangan Human resource management, financial reporting
9. Lembaga Pemerintah Defence Materiel Organisation
Pelaporan publik Public reporting
10. Kementerian Department of Innovation, Industry, Science and Research
Pembayaran, subsidi Payments, subsidies
11. Kementerian Department of Families, Housing, Community Services and Indigenous Affairs; Department of Education, Employment and Workplace Relations
Pelayanan umum, kerjasama antar lembaga Service delivery, agency cooperation
12. Lembaga Pemerintah Australian Sports Commission
Pelaksanaan program termasuk pembayaran, perencanaan Program implementation including payments, planning Teknologi Infornasi - Internet IT – Internet
13. Lembaga Pemerintah dan Kementerian Australian Bureau of Statistics; Department of Agriculture, Fisheries and Forestry; Department of Foreign Affairs and Trade
14. ---Financial Statement Audit---
Not relevant
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Jenis Entitas/Agencies
Permasalahan/Issues
15. Lembaga Pemerintah Australian Institute of Marine Science
Pengelolaan proyek Project management
16. Lembaga Pemerintah Australian Taxation Office
Stabilitas layanan Service stability
17. Kementerian Department of Education, Employment and Workplace Relations
Pembayaran Payments
18. Kementerian Department of Finance and Deregulation
Pembayaran, hibah Payments, grants
19. Kementerian Department of The Prime Minister and Cabinet
Pengelolaan kontrak Contract management
20. Lintas Kementerian/Lembaga Across agency
Pengelolaan proyek, persetujuan pendanaan Project management, funding approval
21. Kementerian Department of Education, Employment and Workplace Relations; Department of Health and Ageing; Department of Veteran’s Affairs
Pengelolaan proyek TI IT project management
22. Lembaga Pemerintah Centrelink
Layanan pelanggan Customer service
23. Kementerian Department of Defence
Pengelolaan kontrak Contract management
24. Kementerian dan Lembaga Pemerintah Department of Prime Minister and Cabinet; Department of Finance and Deregulation; Department of Education, Employment and Workplace Relations; Department of Health and Ageing; Attorney-General’s Department
Pengelolaan kontrak Contract management
25. Lintas Kementerian/Lembaga Across agency
Pengadaan, pengelolaan sumber daya Procurement, resource management
26. Kementerian Department of Health and Ageing
Stabilitas layanan Service stability
27. Kementerian Department of Defence
Pelayanan kontrak Contract management
28. Kementerian Department of Veteran’s Affairs
Pengelolaan data Data management
29. Kementerian Department of Infrastructure, Transport, Regional Development and Local Government
Pengelolaan proyek Project management
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Jenis Entitas/Agencies
Permasalahan/Issues
30. Kementerian dan Lembaga Pemerintah Attorney-General’s Department; Department of Immigration and Citizenship; Australian Federal Police; Department of Families, Housing, Community Services and Indigenous Affairs
Kerjasama antar lembaga, informasi kinerja Agency cooperation, performance information
31. Kementerian Department of Defence
Peningkatan layanan Service improvement
32. Kementerian Department of Defence
Proses kontrak, proses tender Contracting, tendering
33. Lembaga Pemerintah Australian Taxation Office
Pendapatan Revenue
34. Lembaga Pemerintah Australian Taxation Office
Pendapatan Revenue
35. Kementerian Department of Immigration and Citizenship
Pengelolaan data Data management
36. Kementerian Department of Immigration and Citizenship
Pembyaran, hibah Payments, grants
37. Lintas Kementerian/Lembaga Across agency
Pelaporan publik Public reporting
38. Kementerian Department of Agriculture, Fisheries and Forestry
Pembayaran, subsidi Purchasing, regulation
39. Kementerian Departmenet of Agriculture, Fisheries and Forestry
Pembayaran, hibah, perencanaan Payments, grants, planning
40. Kementerian Department of Health and Ageing
Pembayaran, subsidi Payments, subsidies
41. Kementerian Department of Defence
Pengelolaan proyek Project management
42. ---Financial Statement Audit---
Not relevant
43. Kementerian Department of Finance and Deregulation
Pengelolaan proyek Project management
44. Lintas Kementerian/Lembaga Across agency
Risiko keamanan Security risks
45. Kementerian Department of Education, Employment and Workplace Relations
Pembayaran, hibah, subsidi Payments, grants, subsidies
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Jenis Entitas/Agencies
Permasalahan/Issues
46. Lembaga Pemerintah Centrelink
Stabilitas layanan Service stability
47. Lembaga Pemerintah Australian Fisheries and Forestry
Peraturan Regulation
48. Kementerian Department of Defence
Pembelian Purchasing
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