ihps_i_2014_1414644515.pdf

Melakukan koordinasi dengan pihak pihak terkait dan

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melakukan koordinasi dengan pihak-pihak terkait, dan lemah dalam melakukan pengawasan dan pengendalian. Rekomendasi 4.46 Terhadap kasus-kasus kekurangan penerimaan 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 ůĂůĂŝ ĚĂŶ ďĞůƵŵ ŽƉƟŵĂů ĚĂůĂŵ ŵĞůĂŬƐĂŶĂŬĂŶ ƚƵŐĂƐ ĚĂŶ tanggung jawabnya, meningkatkan koordinasi dengan pihak-pihak terkait, memerintahkan kepada pejabat yang bertanggung jawab untuk meningkatkan pengawasan dan pengendalian, dan menagih serta menyetorkan kekurangan penerimaan ke kas negara/daerah sesuai dengan ketentuan. 4.47 ³ĂŌĂƌ ŬĞůŽŵƉŽŬ ĚĂŶ ũĞŶŝƐ ƚĞŵƵĂŶ ŬĞŬƵƌĂŶŐĂŶ ƉĞŶĞƌŝŵĂĂŶ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ >ĂŵƉŝƌĂŶ ϵ ĚĂŶ ĚĂŌĂƌ ŬĞůŽŵƉŽŬ ƚĞŵƵĂŶ ŬĞŬƵƌĂŶŐĂŶ ƉĞŶĞƌŝŵĂĂŶ ŵĞŶƵƌƵƚ ĞŶƟƚĂƐ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ >ĂŵƉŝƌĂŶ ϭϬ͘
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50 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku II IHPS Kelemahan Administrasi (2.115 kasus) 4.48 Hasil pemeriksaan atas LKPD pada 456 pemerintah daerah menemukan ŬĞƟĚĂŬƉĂƚƵŚĂŶ LJĂŶŐ ŵĞŶŐĂŬŝďĂƚŬĂŶ ŬĞůĞŵĂŚĂŶ ĂĚŵŝŶŝƐƚƌĂƐŝ ƐĞďĂŶLJĂŬ 2.115 kasus. 4.49 Kasus-kasus tersebut di antaranya sebagai berikut. x WĞƌƚĂŶŐŐƵŶŐũĂǁĂďĂŶ ƟĚĂŬ ĂŬƵŶƚĂďĞů ;ďƵŬƟ ƟĚĂŬ ůĞŶŐŬĂƉͬƟĚĂŬ ǀĂůŝĚͿ perjalanan dinas dan selain perjalanan dinas sebanyak 642 kasus, ƐĞƉĞƌƟ͗ ƉĞƌƚĂŶŐŐƵŶŐũĂǁĂďĂŶ ďĞůĂŶũĂ ƟĚĂŬ ƚĞƌƟď ĚĂŶ ƟĚĂŬ ĚĂƉĂƚ diyakini kewajarannya, belanja hibah belum dipertanggungjawabkan, serta tagihan pemakaian tenaga listrik belum diuji kebenarannya. Kasus ƚĞƌƐĞďƵƚ ƚĞƌũĂĚŝ Ěŝ ϯϯϵ ĞŶƟƚĂƐ͘ x Penyimpangan terhadap peraturan perundang-undangan bidang pengelolaan perlengkapan atau Barang Milik Daerah sebanyak 459 ŬĂƐƵƐ͕ ƐĞƉĞƌƟ͗ ƉĞŶŐĞůŽůĂĂŶ ĚĂŶ ƉĞŶĂƚĂƵƐĂŚĂĂŶ ĂƐĞƚ ƚĞƚĂƉ ƟĚĂŬ ƐĞƐƵĂŝ ĚĞŶŐĂŶ ƉĞƌĂƚƵƌĂŶ͕ ďĂƌĂŶŐ ŵŝůŝŬ ĚĂĞƌĂŚ ƟĚĂŬ ĚŝĚƵŬƵŶŐ ĚĞŶŐĂŶ ĚĂƚĂ yang andal, belum adanya kebijakan perlakuan atas aset lain-lain, aset ƚĞƚĂƉ ƟĚĂŬ ĚŝŬĞƚĂŚƵŝ ůŽŬĂƐŝ ŬĞďĞƌĂĚĂĂŶŶLJĂ͕ ƉĞŶũƵĂůĂŶ ĂƐĞƚ ƟĚĂŬ ƐĞƐƵĂŝ dengan ketentuan, serta penghapusan atas barang milik daerah belum ƚƵŶƚĂƐ͘ <ĂƐƵƐ ƚĞƌƐĞďƵƚ ƚĞƌũĂĚŝ Ěŝ ϯϭϭ ĞŶƟƚĂƐ͘ x <ĞƉĞŵŝůŝŬĂŶ ĂƐĞƚ ƟĚĂŬͬďĞůƵŵ ĚŝĚƵŬƵŶŐ ďƵŬƟ LJĂŶŐ ƐĂŚ sebanyak 233 ŬĂƐƵƐ͕ ƐĞƉĞƌƟ͗ >ĂƉŽƌĂŶ <ĞƵĂŶŐĂŶ ďĞůƵŵ ƐĞƉĞŶƵŚŶLJĂ ŵĞŶŐƵŶŐŬĂƉŬĂŶ
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