INDOPOSCO.ID – Filep Wamafma, Chair of Commission III of the Regional Representative Council (DPD RI), has urged the central and regional governments to improve budget governance, particularly in the education and healthcare sectors. His call follows a report by Indonesia’s Supreme Audit Agency (BPK), which identified financial issues involving Rp49.28 trillion in state funds, of which Rp1.80 trillion has been recovered.
He said the findings in BPK’s 2026 Semester Audit Results Summary (IHPS) should serve as an opportunity for a comprehensive review of state financial management. According to him, budget accountability should not be assessed solely on the basis of an unqualified opinion, but also on the effectiveness of public spending and the benefits it delivers to the public.
“Fair presentation of financial statements is important, but the quality of governance must also be measured by whether spending is properly targeted, effective, and delivers tangible benefits to the people,” Filep said in a statement on Saturday (October 10, 2026).
The DPD RI member representing Papua stressed that Commission III would continue to exercise its oversight mandate to promote transparent and accountable state financial management focused on fulfilling the public’s basic rights.
According to the data presented, BPK reported 762 audit results, including 546 audits of the 2025 Regional Government Financial Statements (LKPD). Of those audited, 509 regional governments received unqualified opinions, 35 received qualified opinions, and two received disclaimer opinions.
Filep cautioned that an unqualified opinion does not automatically guarantee that all government programs are being implemented effectively. Audit findings, he said, should therefore serve as a basis for evaluating whether allocated budgets genuinely address public needs.
In the education sector, Filep called for budget oversight to focus on tangible outcomes on the ground, including expanding access to education, improving teachers’ welfare, upgrading school facilities and infrastructure, and ensuring the continuity of assistance for students and university students from low-income families.
He said the substantial allocation for education must translate into better service quality and more equitable learning opportunities. Budget allocations, he warned, must not fall short of addressing barriers to access and educational quality, particularly in regions facing infrastructure constraints.
In the healthcare sector, he added, budget management must ensure the availability of healthcare workers, medicines, medical facilities, and protection for low-income communities.
Filep also underscored the importance of accurate beneficiary data and service quality as indicators of government program performance. This would ensure that public spending is not merely recorded for administrative purposes but also delivers a direct impact on people’s welfare.
Beyond education and healthcare, Commission III of the DPD RI highlighted the need to optimize regional revenue collection, strengthen internal control systems, and accelerate follow-up action on BPK’s recommendations.
Filep stressed that the recovery of state funds must be assessed in light of the nature of the irregularities and their legal status. The return of funds, he said, should not automatically be taken as evidence that all issues identified in an audit have been resolved.
“Administrative settlement must not obscure the obligation to resolve issues in accordance with applicable laws and regulations,” he said.
He added that financial oversight is particularly important for regions facing fiscal constraints, geographical challenges, and unequal access to basic public services. Under such circumstances, every budget must be managed transparently and allocated appropriately to ensure that its benefits reach the public.
Filep therefore urged central and regional governments to use BPK’s audit findings as a basis for reform rather than treating them merely as an administrative requirement. Every recommendation must be followed up, while recurring findings should be evaluated to identify their root causes and prevent similar problems from happening again.
“State funds are not merely figures in financial reports. Budgets must translate into tangible improvements in public services, including better schools, affordable access to education, quality healthcare, and improved public welfare,” he said.(nas)

















