ihps_i_2014_1414644515.pdf

Nilai aset pendapatan dan belanja yang berasal dari

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nilai aset, pendapatan, dan belanja yang berasal dari penerimaan hibah, bantuan sosial, dan ±ŽƌƉŽƌĂƚĞ ^ŽĐŝĂů ZĞƐƉŽŶƐŝďŝůŝƚLJ , aset tetap berupa ĨĂƐŝůŝƚĂƐ ƵŵƵŵ ƟĚĂŬ ĚŝŬĞƚĂŚƵŝ ŬĞďĞƌĂĚĂĂŶ ďĞƌŝƚĂ ĂĐĂƌĂ ƐĞƌĂŚ ƚĞƌŝŵĂŶLJĂ͕ ĂƐĞƚ ďĞƌƵƉĂ ƚĂŶĂŚ ďĞůƵŵ ďĞƌƐĞƌƟĮŬĂƚ͕ ƉĞŶLJĞůĞƐĂŝĂŶ ƉĞŵďĂLJĂƌĂŶ ƉĞŶŐĂĚĂĂŶ ďĞƌůĂƌƵƚͲůĂƌƵƚ͕ ƐĞƌƚĂ ŬĞŶĚĂƌĂĂŶ ďĞůƵŵ ŵĞŵŝůŝŬŝ ďƵŬƟ ŬĞƉĞŵŝůŝŬĂŶ͘ <ĂƐƵƐ ƚĞƌƐĞďƵƚ ƚĞƌũĂĚŝ Ěŝ ϮϭϬ ĞŶƟƚĂƐ͘ x Penyetoran penerimaan negara/daerah melebihi batas waktu yang ditentukan ƐĞďĂŶLJĂŬ ϭϴϮ ŬĂƐƵƐ͕ ƐĞƉĞƌƟ͗ ƐĂůĚŽ ŬĂƐ Ěŝ ďĞŶĚĂŚĂƌĂ penerimaan BLUD belum disetor ke kas daerah, keterlambatan penyetoran pajak dan retribusi serta pengembalian piutang ke kas daerah dan pendapatan bunga deposito terlambat diterima. Kasus tersebut ƚĞƌũĂĚŝ Ěŝ ϭϰϵ ĞŶƟƚĂƐ͘ x Kelemahan administrasi lainnya sebanyak 599 kasus, ƐĞƉĞƌƟ͗ pertanggungjawaban/penyetoran UP melebihi batas waktu yang ditentukan, pertanggungjawaban uang muka kerja (UMK) terlambat disampaikan, sisa uang yang harus dikembalikan (UYHD), UP, TU TA 2013 terlambat disetor ke kas daerah, serta pengadministrasian BKU ďĞŶĚĂŚĂƌĂ ƉĞŶŐĞůƵĂƌĂŶ ƟĚĂŬ ƚĞƌƟď͘
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51 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku II IHPS Penyebab 4.50 Kasus-kasus kelemahan administrasi pada umumnya terjadi, karena: ƉĞũĂďĂƚ LJĂŶŐ ďĞƌƚĂŶŐŐƵŶŐ ũĂǁĂď ůĂůĂŝ ĚĂŶ ƟĚĂŬ ĐĞƌŵĂƚ ĚĂůĂŵ ŵĞŶĂĂƟ ĚĂŶ ŵĞŵĂŚĂŵŝ ŬĞƚĞŶƚƵĂŶ LJĂŶŐ ďĞƌůĂŬƵ͕ ďĞůƵŵ ŽƉƟŵĂů ĚĂůĂŵ ŵĞůĂŬƐĂŶĂŬĂŶ tugas dan tanggung jawabnya untuk menatausahakan dan mengelola barang ŵŝůŝŬ ĚĂĞƌĂŚ͕ ŬƵƌĂŶŐ ƉƌŽĂŬƟĨ ĚĂůĂŵ ŵĞŵŝŶƚĂ ůĂƉŽƌĂŶ ƉĞƌƚĂŶŐŐƵŶŐũĂǁĂďĂŶ͕ serta lemah dalam melakukan pengawasan dan pengendalian. Rekomendasi 4.51 Terhadap kasus-kasus kelemahan administrasi tersebut, BPK merekomendasikan kepada kepala daerah antara lain, agar: memberikan ƐĂŶŬƐŝ ƐĞƐƵĂŝ ŬĞƚĞŶƚƵĂŶ LJĂŶŐ ďĞƌůĂŬƵ ŬĞƉĂĚĂ ƉĞũĂďĂƚ LJĂŶŐ ůĂůĂŝ ĚĂŶ ƟĚĂŬ ĐĞƌŵĂƚ ĚĂůĂŵ ŵĞŶĂĂƟ ĚĂŶ ŵĞŵĂŚĂŵŝ ŬĞƚĞŶƚƵĂŶ LJĂŶŐ ďĞƌůĂŬƵ ƐĞƌƚĂ ƉĞũĂďĂƚ LJĂŶŐ ďĞůƵŵ ŽƉƟŵĂů ĚĂůĂŵ ŵĞůĂŬƐĂŶĂŬĂŶ ƚƵŐĂƐ ĚĂŶ ƚĂŶŐŐƵŶŐ ũĂǁĂďŶLJĂ͕ memerintahkan kepada pejabat yang bertanggung jawab untuk meminta laporan pertanggungjawaban penggunaan dana, serta meningkatkan pengawasan dan pengendalian.
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