Badan Pemeriksa Keuangan (Supreme Audit Board of Indonesia)
BPK
Summary
The Badan Pemeriksa Keuangan (BPK, Supreme Audit Board) is constitutionally established under Article 23E of the Constitution of the Republic of Indonesia (1945, amended 2002) and governed by Law No. 15 of 2006. The BPK consists of 9 members appointed by the House of Representatives (DPR) with the concurrence of the Regional Representative Council (DPD) for 5-year renewable terms; members may be removed only for cause. The BPK has full authority to audit all state financial management and accountability, and may require submission of documents and information. Results of BPK audits are reported to the DPR, DPD, and regional parliaments (DPRD). Audit results are published in the State Gazette. The BPK may refer findings to law enforcement agencies.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Law No. 15 of 2006 on the Supreme Audit Board (BPK)
- Citation
- Law No. 15 Year 2006 (UU No. 15/2006) on the Badan Pemeriksa Keuangan; Constitution of the Republic of Indonesia (1945, amended 2002), Art. 23E
- Full text
- Full text of law →
Jurisdiction scope
All management and accountability of state finances — covering all central government agencies, regional governments (provinces and regencies/cities), state-owned enterprises (BUMN), and all bodies managing state funds; findings reported to DPR, DPD, and DPRD.