Ministry and budgeting cycle, and make commitment to realize

 

Ministry of Research, Technology,
and Higher Education, the merger of Directorate General of Higher Education in Ministry
of Education and Culture with Ministry of Research and Technology, is a new
ministry in Jokowi’s era. The result of Audit Board of the Republic of
Indonesia showed that Ministry of Education and Culture before fusion has
category of reasonable with exceptions (WDP), low grade in government system
qualification. After assimilating, that category had not been changed.
One of the most solutions repairs annual program supervisory which is highly
essential for inspectorate general, especially in the Ministry of Research, Technology,
and Higher Education which has many quantities of audit objects. These are
Universities, Polytechnics, Coordinator of Private Universities, and Academy
Communities which amounted to approximately two hundred. Therefore, to reform
this ministry with its group objects are important for successfully the annual
program supervisory that has to make risk management and audit universe, make
clear planning and budgeting cycle, and make commitment to realize supervision.

First, the establishment of risk management
and audit universe which are a list of all risks possessed by the audit
object, as well as audits to be carried out to ensure that the risk management
process has been effectively implemented and resulted in the annual program
supervisory. The preparation of the annual program supervisory is to determine
the priority and frequency of the Inspectorate Program such as audit, review,
evaluation, monitoring, and the other supervisory, the supervisory plan to be
implemented in the form of a list of eligible Audit Unit equipped with auditor
staff, execution time, number of days and costs required.

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Second, policy in the preparation
of planning and budgeting which have three steps on the cycle of Planning
Division are determining to execute the annual program supervisory. The first
step is to make a proposed budget performance plan along with supporting data
such as Term of Reference, Budget Expense Plan, including the annual program supervisory.
 The second step is submitted data to
BAPPENAS by its application. The third step, after getting agreement from
BAPPENAS, Directorate General Budgeting in Ministry of Finance will crosscheck
and adjustment to budgeting application.

Moreover, after planning and
budgeting cycle is cleared, to be important to organize all management in
Ministry of Research, Technology, and High Education that make commitment to
realize supervision. Universities, Polytechnics, Coordinator of Private Universities,
and Academy Communities which amounted to approximately two hundred are audit
object that have much problem from BPK’s investigation, but mission impossible
to cleaned 100 percent that BPK’s report. Therefore, all strategic were just to
reduce and clarify which agree with direction of bureaucracy reformation.

In conclusion, the establishment
of risk management and audit universe which are a list of all risks possessed
by the audit object, as well as audits to be carried out to ensure that the
risk management process has been effectively implemented and resulted in the
annual program supervisory. After that, policy in the preparation of planning
and budgeting which have three steps on the cycle of Planning Division are
determining to execute the annual program supervisory. Moreover, all management
in Ministry of Research, Technology, and High Education that make commitment to
realize supervision. Planning and budgeting become highly essential to connect
with annual program supervisory that can be implementation.