Page 4 - 1 Kamus Pintar Usulan Status TLRHP BPK Kaltim 2023
P. 4
DAFTAR ISI
KATA PENGANTAR ................................................................................................... i
DAFTAR ISI ................................................................................................................. ii
DAFTAR LAMPIRAN ...................................................................................................
BAB I PERENCANAAN DAN PELAKSANAAN PEMERIKSAAN ...................... 1
A. Pemeriksaan Interim ...................................................................................... 1
B. Tujuan dan Harapan Penugasan .................................................................... 1
C. Program Pemeriksaan .................................................................................... 2
D. Laporan Mingguan ........................................................................................ 2
E. Laporan Interim ............................................................................................. 2
F. Reviu Tindak Lanjut ..................................................................................... 3
G. Penyerahan Laporan Keuangan Unaudited ................................................... 3
H. Data/File Pendukung Laporan Keuangan...................................................... 5
I. Pemeriksaan Badan Layanan Umum Daerah ................................................ 5
BAB II PEDOMAN PENULISAN LAPORAN DAN AKURASI ANGKA ............ 6
A. Format Penulisan ........................................................................................... 6
B. Narasi, Bahasa, dan Redaksional .................................................................. 8
C. Akurasi Angka ............................................................................................ 13
D. Hal Yang Perlu Dihindari (Kesalahan Fatal) ............................................... 14
BAB III PENYUSUNAN LHP, PEMBAHASAN ACTION PLAN, DAN
SURAT KELUAR....................................................................................................... 15
A. LHP LKPD Buku I ...................................................................................... 15
B. LHP LKPD Buku II .................................................................................... 16
C. Rencana Aksi (Action Plan) ........................................................................ 17
D. Tanda Tangan .............................................................................................. 18
E. Surat Keluar ................................................................................................ 18
F. Pemberian Tanggal ...................................................................................... 18
G. Paraf ............................................................................................................ 18
BAB IV KONSINYERING, REVIU LHP DAN OPINI, SERTA REVIU
AKHIR LHP ............................................................................................................... 20
A. Bahan Konsinyering .................................................................................... 20
B. Reviu Opini ................................................................................................. 20
C. Pengecekan dan Reviu KHP-LHP ............................................................... 21
D. Pencetakan dan Distribusi LHP ................................................................... 22
E. Pembuatan LHP PDF .................................................................................. 22
F. Input dan Upload di Aplikasi SMP ............................................................. 22
BAB V PENERAPAN APLIKASI SIAP LK .......................................................... 23
A. Project dan Sub Project............................................................................... 23
B. Pemilihan Langkah P2, Input, dan Unggah ................................................. 23
C. KKP SiAP LK ............................................................................................. 23
BPK Perwakilan Provinsi Kalimantan Timur ii
