Syntax Literate: Jurnal Ilmiah Indonesia p–ISSN:
2541-0849 e-ISSN: 2548-1398
Vol. 9, No.
2, Februari 2024
PARTICIPATORY AUDITING: LESSONS FROM PHILIPPINES AND SOUTH KOREA AND ITS
IMPLEMENTATION IN THE SAI OF INDONESIA
Dara
Aziliya, Agung Firman Sampurna
Universitas Indonesia, Indonesia
Email: [email protected]
Abstract
Supreme Audit Institutions (SAI) are crucial for
promoting accountability and transparency, especially in countries such as
Indonesia, where corruption and government fraud are widespread. These
institutions help the public monitor the government and ensure that public
funds are used effectively and efficiently. Achieving good governance requires
close collaboration between people and SAI. This study aims to emphasizes the
importance of people's participation in Indonesia SAI (Badan
Pemeriksa Keuangan/BPK) to
identify public issues for auditing purposes. Every year, the BPK conducts over
500 audits, including financial, performance, and auditing with special
purposes. BPK produces over 9,000 findings that the government needs to follow.
This paper highlights the success stories of participation audits in the
Philippines and South Korea, and how Indonesian SAI can learn from both. By
working together with the public, audit reports can benefit stakeholders and
contribute to better governance. The study employs qualitative approach that
facilitates the examination of real-life examples and case studies, such as the
experiences of the Commission on Audit (COA) in the Philippines and the Board
of Audit and Inspection (BAI) in South Korea. The results demonstrate community
participation in the audit process can lead to more beneficial reports for
stakeholders and contribute to improved governance. Thus, close collaboration
between the public and BPK is essential to ensure the effective and efficient
use of public funds, as well as to strengthen government accountability and
transparency. Therefore, community participation in BPK audits is key to
achieving good governance and ensuring responsible use of public funds.
Keywords: people participation, audit management, BPK
Introduction
There
is a growing concern that SAI can benefit greatly if it engages well with
citizens. This cooperative approach is believed to increase transparency in
government and improve public services. Over the past decade, SAIs worldwide
have been trying to find innovative ways to engage with people and have created
many collaborative programs
Traditionally,
openness remains a major challenge for modern organizations. Many SAIs are
unknown to the public. Some challenges appear regarding effective engagement
between SAIs and people. For example, how can space be opened for SAIs and
citizens to interact and enhance external oversight through greater
participation, transparency, and accountability? How is the mechanism for SAIs
and people interacting and working together to improve public-sector auditing?
SAIS
provides information that citizens need to ensure social accountability
SAIs have insider access to vital information that
citizens seek and require because they are one of the major organizations
involved in the evaluation of governmental performance. SAIs can therefore
promote more efficient and knowledgeable citizen involvement in improving the
quality of governance by raising public awareness of the objectives of
different government agencies, the extent to which they meet those objectives,
the causes of poor performance, and the solutions available (Paramo, 2023).
This position plays a critical role in fostering stronger citizen-government
interaction and enhancing public trust, social harmony, and goodwill, all of
which are prerequisites for effective governance.
Citizens
and Groups have information that SAIs need
SAIs can no longer successfully perform their missions
by isolating themselves from the public. The complexity of the governance
process and its scope means that SAIs need to be transparent about their
decision-making processes, responsive to public concerns, and communicate as
such. As the target of public services, citizens have information regarding the
performance of the government. The public's broad input on audit findings,
along with such particular information, can assist SAIs in concentrating their
future audits on areas of significant public concern. Responding to public
concerns during the audit process could provide SAI with information.
SAIs
and citizens can collaborate to empower each other. Audit reports sometimes
have little impact on society and government because they do not identify the
focus areas that need improvement
The goal of directly including citizens in
budgetary and fiscal processes is to enhance the provision of public goods,
state efficacy, engagement from civil society, and governance quality. The
drive to increase citizen participation comes from three main sources. First,
nongovernmental organisations (NGOs), individuals,
and groups demand greater participation in policy. They strive to participate
in public discussion mechanisms and want to monitor government projects. People
believe they can help the government be more open in budgets and policymaking
processes. Second, Reformist politicians and public officials advocate citizen
participation to utilize the credibility and capabilities of an organized civil
society to address urgent social and policy issues. The active involvement of
citizens can enable high-ranking officials to oversee the execution of policies
at the regional level, thereby enhancing the probability of the accurate
implementation of government policy reforms. By including citizens in the process
of monitoring subnational and lower-tier public authorities, the capability of
the state can be enhanced, as it establishes an extra channel for
accountability. Lastly, international organizations encourage citizen
participation. International organizations aim to enhance state capacity, which
is widely seen as essential for countries to achieve their developmental
objectives. Participation enhances the state's ability to perform by altering
the nature and calibration of resources while enabling citizens to supervise
the execution of projects
In
this article, the researcher uses the Philippines and South Korea as models of
participatory audits. The Philippines has long been a peer of Indonesia in the
Southeast Asia Association. It is a developing country similar to the
Indonesian economy. The Philippines is also an agricultural nation with labour-intensive industries. Both Indonesia and the
Philippines have been dealing with a less-transparent government, with a
Corruption Perception Index (CPI) of 34 out of 100, and Indonesia scored 37 in
2021. On the other hand, South Korea has been very famous for its governmental
transparency programs. It is well known that one of the best practices is
participatory auditing.
Participatory Audit in Philippines
In
2002, the Commission of Audit (COA), which is the audit institution of the
Philippines, introduced a partnership program called Citizen Participatory
Audit (CPA). The main objective of this program is to encourage citizen groups
to participate in public sector audits and ensure public accountability. The
COA aims to ensure that public funds are being used properly by involving
vigilant and well-informed citizens. To achieve this goal, COA selects audit teams
from citizen organizations. These audits are conducted voluntarily by people
and COA except for the expenses related to audit activities. The CPA has some
formal processes to be done:
1) Identify
the object of the audit
2) Determining
the nature and scope of citizen participation
3) Identifying
the partners from the groups
4) Building
a shared agenda
5) Building
capacity of citizen Auditors
6) Preparing
the audit plan
7) Conducting
an initial conference with the agency to be audited
8) Gathering
data and conducting fieldwork
9) Reporting
audits
10) Conducting
post-audit assessments
11) Monitoring
Recommendations
During
the first phase, one of the projects conducted was flood control in the Kamanava area. The Kamanava has
been facing flood-related problems for many decades, causing significant damage
to the lives, homes, and economic activities of its residents. In 1998, the
Japan Bank for International Cooperation supported an improvement project to
control the flood. The construction work was carried out between 2003-2012 and
was considered to be a high-value and high-impact project. The COA collaborate
with Concerned Citizens of Abra for Good Government
(CCAGG) to audit the projects. This NGO focuses in advocating good governance
and citizen action as catalysts for local development. During the audit, the
team discovered that the project failed to fully address the issue of flooding
due to several reasons. Firstly, the design and construction were found to be
inadequate. Secondly, the control and monitoring mechanisms were not
functioning properly. Furthermore, the site had a considerable amount of
garbage, and the operating and maintenance work was poor. Lastly, inadequate
staffing and poor communication were identified as contributing factors
COA encountered challenges in capacity gaps,
institutional differences, trust-building, and involving society while
introducing an innovative way to engage with citizens.
The government of the Philippines has
recognized the importance of involving the public in governance functions at
different levels. President Marcos' leadership has led to the emergence of many
competent NGOs that are actively involved in governance. These NGOs play a crucial
role in monitoring and auditing the implementation of various projects in four
different aspects
1)
The
procurement process involves acquiring goods and services related to the
project;
2)
Measuring
the output with project objectives;
3)
Ensuring
a lasting effect and sustainability in the long term; and
4)
Identifying
a more efficient alternative delivery mechanism.
For so long, government procurement
has been traditionally viewed as an area that is potentially vulnerable to
corruption and decreases the potential revenue. In 1999, the World Bank
estimated around 20% of the government spending for civil works, equipment, and
supplies was lost to corruption in the Philippines. The Government recognized
the need to immediately find ways to combat corruption.
Participatory Audit in South Korea
The
Board of Audit and Inspection (BAI) in South Korea is renowned for its citizen
engagement programs. It has established a communication channel with the public
and NGOs and currently receives around 200 audit requests annually. In 1971,
the BAI established the Civil Petition & Complaint Reception Center (CPCRC)
to collect complaints from citizens. These complaints were necessary to obtain
information about fraud, misconduct, and abuse of power within government
institutions. Over time, the CPCRC proved to be an effective way to gather more
information for auditing purposes
Matrix
1
The
History of the CPCRC
1963
(The
BAI was formed)
1971
(the
BAI set up CPCRC)
1990s
(the
BAI introduced a program for citizen
collect
information on specific audit missions)
1993
(the
BAI established a fraud hotline #188)
2004
(the
BAI began receive complaints from business
sector
for their bad experience in public service)
The people of South Korea were
facing rapid development in democratization, where they were aware that
government policies could directly impact their daily lives. Furthermore, they
demand a more accountable and transparent government. The citizens support many
groups that are siding with them to challenge the government. These civil
service organisations (CSOs) had a big impact on
Korea's democratic process.
In
1995, there was a public discourse stating that internal audit functions were
poor. The BAI responded to that idea by introducing an Audit Request for
Public Interests (ARPI) in 1996 to ask the people’s participation in BAI’s
audit mandate.
Matrix
2
The
Development of Participatory Audit in Korea
1996
(the
BAI launched ARPI)
2002
(Anti-Corruption
Act was released,
making
a legal basis for participatory audit under Citizen Audit Request/CAR)
2006
(the
BAI established the Audit Request Investigation Group)
2009
(Audit
Request Investigation Group were changed
into
Audit Request Investigation Bureau)
The Board has specified that audit
requests should be for a less complicated audit scope, which can only be done
by 1-2 auditors and within 5 days of fieldwork. To limit the audit requests,
BAI has set certain qualifications. The group must consist of at least 300
citizens who are over 19 years of age. The group may include CSOs, local
councils, and heads of public institutions if their internal systems are unable
to handle the case.
Figure 1. Handling Process of
Audit Request
Source:
Side by Side with People, Korea’s Experience of Participatory Auditing
The
committee thoroughly examines the eligibility of each request and delivers the
final decision within 30 days of submission. To ensure impartiality and
objectivity, the committee includes experts from external organizations. This
participatory audit mechanism is believed to enhance participatory democracy,
meet citizens' needs in governance, and improve the administration of the
public sector
Research
Method
This
study uses a qualitative approach by analysing the
text, based on credible sources such as websites, reports, books, journals, and
social media (Tracy SJ in Dharma, 2022). This method allows for an in-depth
exploration and understanding of the concepts, practices, and experiences
related to participatory audits in the context of Supreme Audit Institutions
(SAIs). By gathering information from diverse sources, the study aims to
provide comprehensive insights into the effectiveness, challenges, and
potential of participatory audits in enhancing accountability and transparency
within government auditing processes. Qualitative analysis enables the
researcher to identify patterns, themes, and key factors influencing the
success or failure of participatory audit initiatives, thereby contributing to
a nuanced understanding of the subject matter.
Furthermore,
the qualitative approach facilitates the examination of real-life examples and
case studies, such as the experiences of the Commission on Audit (COA) in the
Philippines and the Board of Audit and Inspection (BAI) in South Korea. By
analyzing these cases, the study can draw lessons and insights that may inform
the development and implementation of participatory audit programs in other
contexts, including Indonesia. Through qualitative analysis, the research aims
to uncover the underlying mechanisms, processes, and dynamics shaping the
interaction between SAIs and citizens in the audit process. This methodological
approach allows for a rich exploration of the complexities and nuances involved
in fostering citizen engagement, promoting transparency, and improving
governance through participatory auditing practices.
Results and Discussion
The
NPS paradigm itself can be simplified into seven main principles, namely
1) Serve
Citizens, not Customers: the needs of the public are a combination of shared
values, not just an aggregate of individual interests, merely an aggregate of
individual interests. Thus, public officials do not only respond to customer
needs but rather focus on building relationships based on trust and
collaboration between elements.
2) Seek
the Public Interest: public officers contribute to building a collective
interest that is not limited to individual options.
3) Value
Citizenship over Entrepreneurship: the public interest is prioritised
over private sector management patterns that treat public funds like private
assets.
4) Think
Strategically, Act Democratically: policy and programme
targets are fully aligned with the public interest in a joint effort and collaborative
process.
5) Recognise that
Accountability isn't Simple: public officers uphold the constitution, the law,
community values, professional standards, political norms, and the public
interest by not only focusing on the market but also the public interest.
6) Serve
Rather than Steer: public officials are required to implement values-based
management by encouraging the public to embody the values of the community to realise their interests rather than controlling or steering
the community.
7) Value
People, not just Productivity: a public institution is directed to run a
network collaboratively and respectfully and respect human rights.
Analysing the “Serve Citizens,
not Customers”, “Seek the Public
Interest” and “Value
Citizenship over Entrepreneurship”
BPK Strategic Planning 2020-2024
As per the BPK Strategic Planning Document for the years 2020-2024, the organization endeavours to enhance its level of public involvement.
1) The BPK requires public trust to fulfil its mandate
According to the document, it is crucial for BPK to enhance the quality of its performance and associated benefits to gain the trust of its stakeholders. This trust is vital because BPK aims to contribute to the development and accomplishment of the state's goals.
2) One of the goals of BPK is to educate the nation
BPK aims to educate the nation by increasing public communication regarding the examination of the financial responsibility of the state.
3) BPK needs the public to increase the quality of auditing
In the Policy Directions and Strategies of BPK, Strategy 2 mentions that “BPK improves the quality of audit strategically, anticipatively, and responsively”, by making these efforts:
a) BPK explores public policies and problems by paying attention to strategic issues that are of concern to the public or stakeholders.
b) To achieve this, BPK needs to improve the quality of audits under the mandate, fulfil stakeholder requests, and audit that pay attention to public issues in a strategic, anticipatory, and responsive manner.
c) In the future, BPK will be more responsive in capturing strategic issues that develop in the community, as well as following up on audit requests and investigation requests from stakeholders to encourage the acceleration of the realisation of clean, transparent, and corruption-free state financial governance.
d) Audit needs to be more responsive to strategic issues/public issues that are of concern to stakeholders.
4) The BPK endeavours to communicate the benefits to the public and stakeholders, but it does not yet publication mechanism that allows the public to access and understand significant audit findings. This point is mentioned in the SAI PMF self-assessment for SAI-25 indicators: The communication with mass media, public, and community organisations.
5) In the future, BPK expects to gain the awareness and trust of the public.
Innovation from E-PPID
Indonesia has a law called number 14/2018 about the Openness of Public Information which aligns with the INTOSAI principle of engaging with the public. This law encourages government institutions to involve the public in the decision-making process. Following INTOSAI P- 12 and this law, BPK has established information management channels that can be accessed by the public and BPK stakeholders. There are two main channels provided by BPK: the Information Documentation Management Office (PPID) and the Information and Communication Center (PIK).
BPK conducted a review and analysis of its public information inquiry services data. It was found that in 2019, a total of 1,694 informational inquiries were made to BPK by the public. Out of these, 1,455 inquiries were made for periodic information, accounting for approximately 86% of the total inquiries. There were only 3 inquiries made to request for excluded information, which is about 0% of the total inquiries. Finally, 236 inquiries were made to request for other information, accounting for approximately 14% of the total inquiries. The majority of the public inquiries were made to seek information (INTOSAI, 2023):
1) Research data
2) Reporting
3) Studies and study materials
4) monitoring and social control
5) publications matter
In 2021, BPK developed a mobile application for PPID that can be accessed anywhere. This effort is believed to expand BPK's public information service and increase the use of BPK's audit reports among the wider public.
BPK highly values the public complaints service as a mechanism to understand the real facts that happen in society. As a state financial auditor, it is important to enforce the code of ethics and understand the violations that may occur. The Inspectorate General of BPK follows up on complaints about ethics violations, which is crucial since auditors' activities are closely related to fraud and corruption. In its 2019 report, BPK noted that the PPID received a total of 214 public complaints, with most of them being about misappropriation of state or regional budgets and the procurement of goods and services.
News and Press Release
This study gathers all the news articles and press releases that have been published by BPK on its official website bpk.go.id throughout the year 2023. As of the third week of December 2023, there have been a total of 156 main news articles and 32 press releases published. Based on this publication, we can conclude that:
1) BPK still tries to increase public awareness of its existence and main mandates
On January 2023, BPK attended a car-free day event at Sudirman-Thamrin Street, Jakarta to meet the public directly and explain its mandate. Some articles also mention that BPK held university meetings to meet the students.
INTOSAI released the
varying degrees of stakeholder engagement. There are five levels of stakeholder
participation which are INFORM – CONSULT – INVOLVE – COLLABORATE – EMPOWER.
Regarding to this standard level, BPK trying to increase public awareness is
placed in the INFORM level. This INFORM level provides balanced and objective
information to stakeholders on audit topics and results
Some news outlets write
as if it is normal for parliament members, who are also stakeholders of BPK, to
publicly request audits of certain cases. INTOSAI defines a stakeholder as an
individual, group, or organization that has an interest or concern in the
actions of the SAI and can affect and be affected by them. However, many people
believe that members of parliament no longer represent the interests of the
public. The House of Representatives has a legislative function that has the
most significant impact on the people it serves. However, this function is not
being maximized to its fullest potential. The DPR is considered less productive
due to the lack of bills that originate from the council's initiative. As
representatives of the people, the DPR should focus on maximizing this function
for the welfare of the Indonesian people, which is one of the obligations of
its members
2) BPK encourage its representative office to develop audit topics
BPK has a representative office in every provincial capital city in Indonesia. In October 2023, the Chairman of BPK instructed the representative office to develop audit topics for each local government. This is because the representative office is the closest point of contact between BPK and the public services provided by local governments. One of the strategies is to develop the capability of the auditor to engage with the public. However, the news did not elaborate in detail on the mechanism to engage the auditor or the representative office with the public.
3) BPK sheds light on some public issues that remain unresolved
During a speech in July
2023, a leader of BPK announced that they would audit stunting, mental
revolution, and regional development acceleration. These are issues that have
been a concern for the public, but it is unclear where these issues originated
from. According to an article published on July 25th, 2023, Anggota
V BPK reported that an audit was conducted on stunting prevalence in Indonesia
after a survey found that it was still high. BPK expressed concern about the
results of the survey and decided to conduct an audit on the stunting
The previous explanation suggests that BPK works for the citizens and values the public interest. However, the researcher was unable to determine if the complaints received by BPK through PPID and PIK were acted upon by the institution. Although BPK has received feedback from the public on its audit reports, from the news, press releases, and information on its websites, it is uncertain if the complaints are considered during the audit process, as has been the practice in countries like the Philippines and South Korea for many years.
Analysing the “Think Strategically, Act
Democratically”
According
to Law Number 15 year 2006, the Indonesia Supreme
Audit Institutions (SAI), also known as BPK, is mandated to audit the financial
management responsibilities of various entities that manage state finances.
These entities include the Central Government, Local Government, State Institutions,
the Central Bank of Indonesia, State-Owned Enterprises, and Public Service
Agencies (Badan Layanan Umum/BLU).
This
mandate is very close to fraud and corruption. Through collaborative efforts,
the issue of corruption, which presents a significant obstacle to economic
progress, can be effectively addressed. Cooperation agreements with
institutions like the Indonesian National Police (INP) and the Attorney
General’s Office (AGO) contain plans to investigate BPK findings that indicate
corruption (Wartapemeriksa, 2023). BPK audit reports
are also possible to be submitted to law enforcement officials (aparat penegak hukum/APH) if there are indications of violations from
financial management as mentioned in Article 14 Law Number 15 Year 2004 “If in
the audit found criminal elements, BPK immediately report it to the appropriate
agency following the legislation”
Analysing “Recognize that
accountability is not simple” and “Serve Rather than Steer”
Accountability can be a very
evocative word, and it is one that is easily used in political discourse and
policy documents, because of the image of transparency and trustworthiness it
conveys. ‘Accountability’ and ‘accountable’ have strong positive connotations;
they hold the promise of fair and equitable governance. Accountability as a
virtue is very important because it provides legitimacy to public officials and
public organisations
BPK
realise it holds such a huge responsibility to be at
the forefront of accountability, and it is not simple at all. In her speech in
December 2023, the Chairman of BPK, Isma Yatun, demanded that the Inspector of BPK take on the role
of providing early warnings to the leaders of BPK. This involves conducting
early identification, categorization, and mitigation, including reputational
risk
Analyse the “Value People, not just
Productivity”
The
final aspect of NPS is to recognise the most valuable
resource the government possesses: its people. The quality of the public
services delivered by the government is defined by its people. As one of the
government institutions, BPK demonstrates credibility for beneficial change. It
must understand broader public sector developments and engage with stakeholders
on how SAI can make improvements in the public sector
BPK
highlights that the essence of auditing is to benefit society. In a
participatory audit, citizens (civil society, academic groups, community
members, private sector) work together to audit the processes of delivering
public services and government programs
1) Public
Submission Complaints, can be submitted through:
a) BPK
Information and Communication Center (Pusat Informasi
dan Komunikasi/PIK)
b) e-PPID
c) Submitting
a letter to PIK or via email/PO BOX, and fax
d) By
phone
2) Verification,
is done by the PIK staff to ensure the identity of the reporter and the
completion of the proofs
3) The
Follow-Ups, are by these two steps:
a) If
the requirements are complete, the staff will process the complaints. The staff
then issues a PPID exit letter as a response to the complaint
b) If
the requirements are not complete, the reporter will get a notification letter
to complete or an answer letter that the application cannot be followed up.
The
information above is published on BPK’s official website. Similar information
is published through the Public Information Service Annual Report 2022 (Laporan Tahunan Pelayanan Informasi Publik Tahun 2022). There are
three types of complaint services: those related to auditing, those not related
to auditing and other complaints. Complaints related to auditing are usually
about local or state budget mismanagement and the public demands that BPK
audits them
Conclusion
As
an external auditor, BPK has been entrusted with the task of conducting an
examination of the state's management and financial responsibility. This
mandate can be further strengthened if BPK collaborates with the public to
participate in the audit. Such collaboration is beneficial for both the public
and BPK, and is also encouraged by various world auditor organisations.
The Philippines and South Korea are widely recognized for their effective
participatory audit initiatives. These programs encourage citizens to engage in
audits, resulting in quality information and collaborative auditing.
Participation is encouraged at both the planning and implementation stages, and
both countries have reported positive outcomes from these programs.
BPK
has been conducting audits on public issues that are incomplete, problematic,
and concerning to the public. It is often reported that members of parliament
request a BPK audit on a matter. However, there are doubts among the public
about whether these parliamentarians truly represent their interests,
particularly given the actions of some members who are not focused on the public
good. Furthermore, BPK aims to raise public awareness and plans to present
audit information in a more easily comprehensible format for all. BPK's
Strategic Plan and Public Relations Bureau Strategic Plan demonstrate their
commitment to being more accessible to the public. To facilitate communication,
BPK has established various channels such as EPPID and social media, where
people can submit complaints with supporting evidence. Additionally, BPK
regularly updates its official website with news and information. The 2022 PPID
annual report indicates that BPK received numerous complaints from the public.
However, it is unclear whether the BPK considers these reports when conducting
audits.
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