Content Page Management Representation Letter Independent Auditor's Report i Activity Statements .................................................................................................................................... 1 Budget Realization Statements ............................................................................................................ 2 Notes to Financial Statements ........................................................................................................... 3-13 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project ACTIVITY STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) Notes FUND RECEIPTS Grant Receipts 2c, 3 7.365.586.960,00 Total Fund Receipts 7.365.586.960,00 DISBURSEMENT Training and Workshops Disbursement: Goverment Internal Audit Workshop 2016 2c, 5 648.490.000,00 Goverment Internal Audit Workshop 2017 2c, 5 534.360.200,00 Consultant Services Disbursement: Technical Advisory Assistance on SPAN Continuous Audit Capacity Development 2c, 5 3.545.256.000,00 Consultancy Services for Visioning and Strategic Planning 2c, 5 204.240.000,00 Development of Internal Audit Online Learning Modules 2c, 5 385.592.400,00 Total Disbursement 5.317.938.600,00 OTHERS RECEIPT (DISBURSEMENT) Bank Interest 2c, 4 6.709.528,67 Bank Administration 2c, 6 (1.177.998,07) Tax of Bank Interest 2c, 6 (1.445.388,20) Total Others Receipt (disbursement) 4.086.142,40 Surplus/(Deficit) 2.051.734.502,40 The accompanying notes to the financial statements as an integral part of these financial statements 1 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project BUDGET REALIZATION STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) Actual Variance Code Project Name Budget Expenditures (IDR) (IDR) (IDR) % A Training and Workshops Goverment Internal Audit A.1 648.490.000 648.490.000 - 0% Workshop 2016 12/AAIPI/KE-WSP/2016, A.1.1 71.400.000 71.400.000 - 0% tgl 10 November 2016 7/AAIPI/KE-WSP/2016, A.1.2 201.440.000 201.440.000 - 0% tgl 7 November 2016 7/AAIPI/KE-WSP/2016, A.1.3 375.650.000 375.650.000 - 0% tgl 7 November 2016 Goverment Internal Audit A.2 534.360.200 534.360.200 - 0% Workshop 2017 A.2.1 534.360.200 534.360.200 - 0% Total Training and Workshops 1.182.850.200 1.182.850.200 - 0% B CONSULTAN SERVICES Technical Advisory Assistance on B.1 SPAN Continuous Audit Capacity 3.545.256.000 3.545.256.000 - 0% Development PRJ-007/AAIPI/DPN/2017, tgl 8 B.1.1 3.545.256.000 3.545.256.000 - 0% Februari 2017 Consultancy Services for Visioning B.2 680.800.000 204.240.000 476.560.000 70,00% and Strategic Planning PRJ-001/AAIPI/DirEks/2017, B.2.1 680.800.000 204.240.000 476.560.000 70,00% tgl 8 Sept 2017 Development of Internal Audit B.3 1.309.110.000 385.592.400 923.517.600 70,55% Online Learning Modules PRJ-002/AAIPI/DirEks/2017, B.3.1 1.309.110.000 385.592.400 923.517.600 70,55% tgl 13 Okt 2017 TA on Audit Universe and Risk B.4 902.742.500 - - 0,00% Based Audit Planning PRJ-003/AAIPI/DirEks/2017, B.4.1 902.742.500 - - 0,00% tgl 3 Nov 2017 Total Consultant Services 6.437.908.500 4.135.088.400 1.400.077.600 21,75% TOTAL 7.620.758.700 5.317.938.600 1.400.077.600 21,75% 2 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 1. Activities and General Information a. General information The Government Internal Auditor Association (AAIPI) was established on November 30, 2012 as a professional organization that embraces the Central and Regional Government's Internal Control Apparature (APIP). This is in line with the mandate of Government Regulation Number 60 Year 2008 regarding Government Internal Control System, and in the framework of efforts to encourage quality improvement of government internal control results. The Government Internal Auditor Association (AAIPI) was established under Notarial Deed Number 2 dated August 12, 2013 made by Sunjoto, SH, Notary in Jakarta. This Notarial Deed has been approved by the Ministry of Justice and Human Rights of the Republic of Indonesia with approval number AHU-0068758.AH.01.07.TAHUN 2016. In accordance with Project Public Financial Management and Revenue Administration in Indonesia (PFM MDTF) - Grant No. TF0A3211, then on September 22, 2016, the Government Internal Auditor Association (AAIPI) entered into an agreement with the International Bank for Reconstruction and Development (World Bank) in the implementation of the Strengthening Internal Audit Project (Strengthening Internal Audit Project), under the agreement no. CD-197/WB/IC/2016 on grant funding to AAIPI amounting to USD 655,350. The main objective of grant recipient of the TF0A3211 grant Trust Fund is to contribute to the Government's efforts to improve the capacity of internal audit institutions in Indonesia to achieve the target level 3 Internal Audit Capability Model (IA-CM) requirement. The Government Internal Auditor Association (AAIPI) is active in responding to the request of President Joko Widodo to create an internaonal audit practice in world-class Indonesia by 2019. The Financial and Development Supervisory Board (BPKP) as the President's auditor has further issued a grand design for improve APIP capability. This grand design includes the following: (i) preparing policies to strengthen APIP, (ii) activities to increase awareness among government officials, (iii) a self-assessment tool in line with IA-CM, (iv) mechanisms for quality assurance, (v) guidelines for improving the capabilities of APIP independently, and (vi) facilities e-Learning. The Government through BPKP has requested technical assistance from the World Bank to achieve the above targets and appoint AAIPI as grant recipient and as the implementing entity. 3 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 1. Activities and General Information (Continued) a. General information (Continued) Financial Statements Strengthening Internal Audit Project Public Financial Management and Revenue Administration in Indonesia Multi Donor Trust Fund (PFM MDTF) - Grant No. TF0A3211 includes information: (i) Annual Project Sources and Uses of Funds (by project category and component); (ii) Cumulative Project Sources and Uses of Funds; (iii) Deposits and replenishments received from the Bank; (iv) Withdrawals from the bank account; (v) Reconciliation report between the project expenditures made from the special account and the withdrawals from the special account, and (vi) The remaining balances of the Special Account at the end of the fiscal year. Financing activities of the Strengthening Internal Audit Project (P159448) - PFM MDTF is Grant TF0A3211, with the Government Internal Auditor Association (AAIPI) as Executing Agency. The implementation of the Trust Fund in its daily life is handled by the AAIPI Secretariat headed by the Executive Director who is held ex-officio by the Head of the Functional Auditor's Development Center (Pusbin JFA) Badan Pengawasan Keuangan dan Pembangunan (BPKP). The specifications of the PFM MDTF Foreign Grants resources are as follows: - Number PHLN : TF0A3211 - Date NPHLN : 23 September 2016 - Effective date NPHLN : September 23, 2016 - Closing Date : February 28, 2018 - Total HLN : US $ 1.000.000 - Foreign Currency Account Number: 1148-02-000001-30-8 (USD) - Rupiah Account Number: 1148-01-000144-30-4 (IDR) The Strengthening Internal Audit Project Report PFM MDTF-Grant TF0A3211 is structured as a form of accountability from the AAIPI National Executive Board (DPN) on the organization's financial management. The financial realization of 2016 and 2017 is Rp 5,317,938,600, Rp 648,490,000 each for 2016 and Rp 4,669,448,600 for 2017 from the budget of Rp 7,620,758,700, which is the 2016 budget of Rp 648,490,000 and the budget in 2017 amounting to Rp 6,972,268,700 with the achievement of absorption performance of 78.25%. Cumulative uptake of grant TF0A3211 up to December 31, 2017 amounted to Rp 5,317,938,600. Activities that have been and are being implemented in 2017 are: 1) Technical Advisory Assistance on SPAN Continuous Audit Capacity Development, 2) Consultancy Services for Visioning and Strategic Planning, 3) Development of Internal Audit Online Learning Modules, and 4) Goverment Internal Audit Workshop 2017. 4 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 1. Activities and General Information (Continued) b. Board of Management Based on Decision Number KEP-008/AAIPI/DPN/2017 The composition of the National Executive Board (DPN) Government Internal Auditor Association (AAIPI) for December 31, 2017 are as follows: National Board of Directors Chairman : Sumiyati, Ak., M.F.M. Inspector General of the Ministry of Finance Vice Chairman I : Nurdin, Ak., M.B.A., C.Fr.A. Deputy Head of BPKP for PIP Division of Economy and Maritism Vice Chairman II : Perry Soeparman S.H., M.M., M.Si. Inspector of West Java Province Executive Director : Edi Mulia, Ak., M.Si., CA, CGAP, CFrA Head of Development Center JFA BPKP Deputy Director : Drs. La Ode Muhamad Salmar Eksekutif Secretary of Human Resources Development Agency, Ministry of Home Affairs Committee of the Code of Conduct Chairman Dr. Wahju Satrio Utomo S.H., M.Si. : Inspector General of the Ministry of Transportation Vice Chairman I : Muhammad Yusuf Ateh, Ak., M.B.A. Deputy of Bureaucratic Reform Program, Apparatus Accountability and Supervision of the Ministry of PAN-RB Vice Chairman II : Drs. I Nyoman Swardana, M.Si. Inspector of Jombang Regency Audit Standards Committee Chairman : Justan Riduan Siahaan, Ak., M.Acc., CA Inspector General of the Ministry of Agriculture Vice Chairman I : Drs. Purwadi, Apt., M.M., M.E. Inspector General of the Ministry of Health Vice Chairman II : Yulina Setiawati Ningsih Nugroho, S.H., M.M. Deputy of BKN Personnel Management Development Division 5 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 1. Activities and General Information (Continued) c. Board of Management Review Committee Chairman : Daryanto, Ak., M.I.S., M.Comm., G. Dip.Com., QIA, CA Inspector General of the Ministry of Education and Culture Vice Chairman I : Sri Wahyuningsih Inspectorate General of the Ministry of Home Affairs Vice Chairman II : Ir. Imam Hendrago, M.Sc. Inspector General of the Ministry of Environment and Forestry Professional Development Committee Chairman : Dr. Ir. Roni Dwi Susanto, M.Si. Superintendent of the Ministry of PPN / Bappenas Vice Chairman I : Dr. Rildo Ananda Anwar, S.H., M.H. Inspector General of the Ministry of Public Works and People's Housing d. Organization Goals The Strengthening Internal Audit Project of 2017 aims to contribute to the government's efforts to improve the capability of the government internal audit institutions in Indonesia in order to achieve the target level 3 of the Internal Audit Capability Model (IA-CM). e. Activity Implementation The Activity Strengthening Internal Audit Project 2017 contains three components with supporting activities in achieving the following project objectives: Component 1. Internal Audit Capacity Enhancement The purpose of this component is to improve the internal audit capacity in Indonesian with the following activities: (i) Performance audit guidelines (ii) Distance learning modules (iii) Training for trainers program fo IA-CM assessors certification (iv) Training for trainers program for quality assurance improvement program (QAIP) (v) Capacity building to implement audit universe and risk based planning (vi) Implementation support on COSO and IA-CM at local government level (vii) Internal control workshop 6 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 1. Activities and General Information (Continued) e. Activity Implementation (Continued) (viii) Independent validation of BPKP IA-CM self-assesment and QAIP (ix) Stakeholder learning workshop Component 2. Piloting Use Of Technology In Conducting Internal Audit (i) Developing methodology, roles, responsibilities and key milestones associated with SPAN-CAAT. (ii) Preparing comprehensive SPAN-CAAT technical guideline, including modules on spending authority, budget commitment, cash management, payment management, government receipt and general ledger. Component 3. Institutional Support And Project Management (i) Facilitating the development of AAIPI strategic plan (ii) Institutional support to AAIPI (iii) Development AAIPI membership database f. Activity Location The Strengthening Internal Audit Project PFM MDTF grant TF0A3211 is implemented by the Government Internal Auditor Association (AAIPI). 2. Accounting Policies a. Basis of Presentation of Financial Statements The financial statements have been prepared in accordance with the agreement between the Government Internal Auditor Association (AAIPI) and the International Bank for Reconstruction and Development (World Bank) CD-198/WB/IC/2016 dated September 22, 2016, on the World Bank Disbursement Guidelines for Project. The financial statements are presented on a modified basis of cash accounting and present all revenues and expenditures. Under the terms of the agreement, AAIPI agrees to maintain separate and accurate financial records in accordance with generally accepted accounting principles and procedures so that payments are received and expenditures made under the Project Agreement can be easily identified. b. Currency In Reporting The Company's financial statements are presented in Rupiah (IDR) which is the functional currency, unless otherwise stated. 7 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 2. Accounting Policies (Continued) a. Revenue and Expense Recognition Grant receipts from GOI/APBN are recorded based on receipt of funds received in AAIPI rupiah account, while their expenses are recorded in accordance with the payment receipts grouped by their categories/components. Overseas Grant receipts are realized through Special Account financing procedures and recorded in a manner: - Financing receipts from special accounts are recorded based on receipt of funds received on AAPI foreign exchange accounts. - Based on the planned expenditure of funds, foreign currencies held in AAIPI foreign exchange accounts are transferred to AAIPI rupiah account. Conversion of foreign currency at the exchange rate upon transfer of funds from AAIPI foreign exchange account to AAIPI rupiah account. - Expenses are recorded in accordance with the payment receipts grouped by category/component. b. Surplus/Deficit There is a surplus when total revenue exceeds total spending. The cash balance from the surplus is returned to the International Bank for Reconstruction and Development (World Bank) after the project ends. 3. Fund Receipts This account consists of: Rupiah (IDR) Fund Receipts In 2016 2.601.139.860,00 Fund Receipts In 2017 4.764.447.100,00 Total 7.365.586.960,00 Financing activities of the Strengthening Internal Audit Project (P159448) - PFM MDTF is Grant TF0A3211, with the Government Internal Auditor Association (AAIPI) as Executing Agency. 8 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 3. Fund Receipts (Continued) Actual receipts of funds in 2016 and 2017 consist of several receipts as: USD ($) Rupiah (IDR) Fund Receipts In 2016: 1st Reception 199,980.00 2.601.139.860,00 Total Year 2016 199,980.00 2.601.139.860,00 Fund Receipts In 2017: 1st Reception 219,980.00 2.929.913.620,00 2nd Reception 135,330.00 1.834.533.480,00 Total Year 2016 355,310.00 4.764.447.100,00 Total Fund Receipts 355,310.00 7.365.586.960,00 Financing activities of the Strengthening Internal Audit Project (P159448) - PFM MDTF is Grant TF0A3211, with the Government Internal Auditor Association (AAIPI) as Executing Agency. The implementation of the Trust Fund in its daily life is handled by the AAIPI Secretariat headed by the Executive Director who is held ex-officio by the Head of the Functional Auditor's Development Center (Pusbin JFA) Badan Pengawasan Keuangan dan Pembangunan (BPKP). The specifications of the PFM MDTF Foreign Grants resources are as follows: - Number PHLN : TF0A3211 - Date NPHLN : 23 September 2016 - Effective date NPHLN : 23 September 2016 - Closing Date : February 28, 2018 - Total HLN : US $ 1.000.000 - Foreign Currency Account Number: 1148-02-000001-30-8 (USD) - Rupiah Account Number: 1148-01-000144-30-4 (IDR) 4. Other Receipts This account consists of: Rupiah (IDR) Interest Receivables from Current Account 6.709.528,67 Total 6.709.528,67 9 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 5. Disbursement This account consists of: Rupiah (IDR) Consultant Services: Technical Advisory Assistance on SPAN Continuous Audit Capacity Development 3.545.256.000,00 Consultancy Services for Visioning and Strategic Planning 204.240.000,00 Development of Internal Audit Online Learning Modules 385.592.400,00 Total Consultant Services 4.135.088.400,00 Training and Workshops: Goverment Internal Audit Workshop 2016 648.490.000,00 Goverment Internal Audit Workshop 2017 534.360.200,00 Total Training and Workshops 1.182.850.200,00 Total Disbursement 5.317.938.600,00 The Strengthening Internal Audit Project Report PFM MDTF-Grant TF0A3211 is structured as a form of accountability from the AAIPI National Executive Board (DPN) on the organization's financial management. The financial realization of 2016 and 2017 is Rp 5,317,938,600, Rp 648,490,000 each for 2016 and Rp 4,669,448,600 for 2017 from the budget of Rp 7,620,758,700, which is the 2016 budget of Rp 648,490,000 and the budget in 2017 amounting to Rp 6,972,268,700 with the achievement of absorption performance of 78.25%. Cumulative uptake of grant TF0A3211 up to December 31, 2017 amounted to Rp 5,317,938,600. A. Explanation of Project Consultant Services: 1) Project Technical Advisory Assistance on SPAN Continuous Audit Capacity Development Project Technical Advisory Assistance on SPAN Continuous Audit Capacity Development is a development project methodology, roles, responsibilities and milestones associated with SPAN-CAAT. Technical Advisory Assistance Project on SPAN Continuous Audit Capacity Development is implemented under Contract Agreement Number: PRJ-007/AAIPI/DPN/2017 dated February 8, 2017 with the executing consultant of PT. Ernst & Young Indonesia; with a contract value of Rp 3,545,256,000. 10 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 5. Disbursement (Continued) The activity that the Consultant does was: a. Develop methodologies, roles, responsibilities and milestones associated with SPAN- CAAT. b. Prepare comprehensive SPAN-CAATs technical guidance. SPAN-CAATs technical guidelines include all SPAN modules that include the Shopping Authority (SA), Budget Commitment (BC), Cash Management (CM), Payment Management (PM), Government Receipt (GR), and General Ledger (GL). The SPAN-CAATs technical guide will: - Describes the general basis, concepts, rules, instructions, and requirements for conducting CAATs under SPAN from the planning process to the reporting process. - Identify key business processes and potential risks for developing SPAN-CAAT. - Specify SPAN-CAATs audit objectives/scenarios and detailed CAATs testing procedures. - Obtain relevant data and information, table mapping, and data definitions related to identified CAAT audit objectives/scenarios. - preparing CAATs technical flow processes and instructions as well as CAATs processing template templates in addition to developing further technical requirements that will be implemented into data analytics tools; and - Prepare implementation strategies for CAATs and roadmaps towards ongoing audits. 2) Project Consultancy Services for Visioning and Strategic Planning The Consultancy Services Project for Visioning and Strategic Planning is a Consultancy project to determine the Vision and Strategic Planning, which the Consultant must produce: - AAIPI Strategic Planning. - AAIPI Strategic Action Plan. - Activities to be undertaken for each committee. - Terms of Reference (ToR) for AAIPI Institutional Support. - Implementation review tool. The Consultancy Services Project for Visioning and Strategic Planning is implemented under Contract Agreement Number: PRJ-001 / AAIPI / Direksi / 2017 dated September 8, 2017 with the executing consultant of PT. Synergy of Pakarya Sejahtera; with a contract value of Rp 680,800,000. 3) Project Development of Internal Audit Online Learning Modules The Development of Internal Audit Online Learning Modules project is a development project of a company's learning management system, which the Consultant must produce: 11 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 5. Disbursement (Continued) 3) Project Development of Internal Audit Online Learning Modules (Continued) - Need of ELMS software document. - ELMS software design document. - Document material for content development. - Document storyboard (mockup) as many as 4 modules. - Final SCORM of 4 modules. - UAT document. - AAIPI Modules Data (Uploaded ELMS). - Technical workshop for AAIPI. - Design Workshop E-Learning for SME and designer. The Development of Internal Audit Online Learning Modules project is implemented under Contract Agreement Number: PRJ-002/AAIPI/Direksi/2017 dated October 13, 2017 with the executing consultant of PT. Lutan Edukasi; with a contract value of Rp 1,309,110,000. B. Explanation Training and Workshops: 1) Goverment Internal Audit Workshop 2016 The 2016 workshop was held on November 30, 2016 in Jakarta, with the theme "Realizing Clean Government through Improving Internal Control Capability". The purpose of this workshop are: a. Creating a conducive environment for enhancing the role of APIP nationally, b. Equate perceptions in implementing the supervision of the National Program and Pattern Review External audit relations and internal audit results, c. Equate perception, build awareness and commitment to the importance of enhancing the capabilities of APIP, d. Sharing and learning experience in moving towards level 3 IACM and supervisory patterns exist in other countries. 2) Goverment Internal Audit Workshop 2017 The 2017 workshop was held on 13 September 2017 in Jakarta with the theme "Improving Audience AAIPI Readiness in Facing the Digital Era". The purpose of the workshop on Improving Audience Preparedness AAIPI in Facing the Digital Age is that APIP can provide adequate confidence on the effectiveness of internal controls in the environment and business processes based on IT so as to reflect in the planning and implementation of supervisory activities. 12 GOVERNMENT INTERNAL AUDITOR ASSOCIATION (AAIPI) Internal Auditor Improvement Project NOTES TO FINANCIAL STATEMENTS For Period September 26, 2016 – December 31, 2017 (Presented in Rupiah, unless otherwise stated) 6. Other Expenses This account consists of: Rupiah (IDR) Bank Administration 1.177.998,07 Tax of Bank Interest 1.445.388,20 Total 2.623.386,27 13 DAFTAR ISI Halaman Surat Pernyataan Pengurus Laporan Auditor Independen i Laporan Aktivitas ........................................................................................................................................ 1 Laporan Realisasi Anggaran .................................................................................................................. 2 Catatan Atas Laporan Aktivitas ........................................................................................................... 3-13 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) Catatan PENDAPATAN Pendapatan Hibah 2c, 3 7.365.586.960,00 Jumlah Pendapatan 7.365.586.960,00 BEBAN Beban Training and Workshops: Goverment Internal Audit Workshop 2016 2c, 5 648.490.000,00 Goverment Internal Audit Workshop 2017 2c, 5 534.360.200,00 Beban Consultant Services: Technical Advisory Assistance on SPAN Continuous Audit Capacity Development 2c, 5 3.545.256.000,00 Consultancy Services for Visioning and Strategic Planning 2c, 5 204.240.000,00 Development of Internal Audit Online Learning Modules 2c, 5 385.592.400,00 Jumlah Beban 5.317.938.600,00 PENDAPATAN (BEBAN) LAIN-LAIN Pendapatan jasa giro 2c, 4 6.709.528,67 Beban administrasi bank 2c, 6 (1.177.998,07) Beban pajak bunga bank 2c, 6 (1.445.388,20) Jumlah Pendapatan (Beban) Lain-lain 4.086.142,40 Surplus/(Defisit) dari Realisasi Anggaran Tahun Berjalan 2.051.734.502,40 Lihat Catatan atas Laporan Keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan 1 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern LAPORAN REALISASI ANGGARAN Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) Anggaran/ Realisasi Biaya/ Kode/ Selisih/Variance Nama Proyek Budget Actual Code (Rp/IDR) Expenditures (Rp/IDR) % A Training and Workshops Goverment Internal Audit A.1 648.490.000 648.490.000 - 0% Workshop 2016 12/AAIPI/KE-WSP/2016, A.1.1 71.400.000 71.400.000 - 0% tgl 10 November 2016 7/AAIPI/KE-WSP/2016, A.1.2 201.440.000 201.440.000 - 0% tgl 7 November 2016 7/AAIPI/KE-WSP/2016, A.1.3 375.650.000 375.650.000 - 0% tgl 7 November 2016 Goverment Internal Audit A.2 534.360.200 534.360.200 - 0% Workshop 2017 A.2.1 534.360.200 534.360.200 - 0% Jumlah Training and Workshops 1.182.850.200 1.182.850.200 - 0% B CONSULTAN SERVICES Technical Advisory Assistance on B.1 SPAN Continuous Audit Capacity 3.545.256.000 3.545.256.000 - 0% Development PRJ-007/AAIPI/DPN/2017, tgl 8 B.1.1 3.545.256.000 3.545.256.000 - 0% Februari 2017 Consultancy Services for Visioning B.2 680.800.000 204.240.000 476.560.000 70,00% and Strategic Planning PRJ-001/AAIPI/DirEks/2017, B.2.1 680.800.000 204.240.000 476.560.000 70,00% tgl 8 Sept 2017 Development of Internal Audit B.3 1.309.110.000 385.592.400 923.517.600 70,55% Online Learning Modules PRJ-002/AAIPI/DirEks/2017, B.3.1 1.309.110.000 385.592.400 923.517.600 70,55% tgl 13 Okt 2017 TA on Audit Universe and Risk B.4 902.742.500 - - 0,00% Based Audit Planning PRJ-003/AAIPI/DirEks/2017, B.4.1 902.742.500 - - 0,00% tgl 3 Nov 2017 Jumlah Consultant Services 6.437.908.500 4.135.088.400 1.400.077.600 21,75% JUMLAH 7.620.758.700 5.317.938.600 1.400.077.600 21,75% 2 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 1. Aktivitas Dan Informasi Umum a. Informasi Umum Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) dibentuk pada tanggal 30 November 2012 sebagai organisasi profesi yang mewadahi seluruh Aparat Pengawasan Intern Pemerintah (APIP) Pusat maupun Daerah. Hal ini sejalan dengan amanat Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, dan dalam rangka upaya mendorong peningkatan kualitas hasil pengawasan intern pemerintah. Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) didirikan berdasarkan Akta Notaris No. 2 tanggal 12 Agustus 2013 yang dibuat oleh Sunjoto, SH, Notaris di Jakarta. Akta Notaris ini telah disahkan oleh Kementerian Hukum dan Hak Azasi Manusia Republik Indonesia dengan nomor pengesahan AHU-0068758.AH.01.07.TAHUN 2016. Sesuai dengan Project Public Financial Management and Revenue Administration in Indonesia (PFM MDTF) – Grant No. TF0A3211, maka pada tanggal 22 September 2016 Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) mengadakan perjanjian dengan International Bank for Reconstruction and Development (World Bank) dalam pelaksanaan Proyek Peningkatan Kapasitas Institusi Audit Intern di Indonesia (Strengthening Internal Audit Project), dengan perjanjian No. CD-197/WB/IC/2016 tentang pemberian dana hibah kepada AAIPI sebesar USD 655,350. Tujuan utama dari penerima grant Trust Fund TF0A3211 adalah untuk berkontribusi dalam usaha Pemerintah dalam meningkatkan kapasitas institusi audit intern di Indonesia untuk mencapai target persyaratan level 3 Internal Audit Capability Model (IA-CM). Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) bersikap aktif dengan memberikan respon atas permintaan Bapak Presiden Joko Widodo untuk membuat praktek intern audit di Indonesia berkelas dunia pada tahun 2019. Badan Pengawasan Keuangan dan Pembangunan (BPKP) selaku auditor Presiden lebih lanjut telah menerbitkan grand design untuk meningkatkan kapabilitas APIP. Grand design ini mencakup hal-hal sebagai berikut: (i) penyiapan kebijakan untuk memperkuat APIP, (ii) kegiatan untuk meningkatkan awareness di antara pejabat pemerintah, (iii) alat self-assesment yang sejalan dengan IA-CM, (iv) mekanisme untuk penjaminan kualitas, (v) pedoman untuk melakukan peningkatan kapabilitas APIP secara mandiri, dan (vi) fasilitas e-Learning. Pemerintah melalui BPKP telah meminta bantuan teknis dari Bank Dunia untuk mencapai target tersebut di atas dan menunjuk AAIPI selaku penerima grant dan selaku entitas pelaksana. 3 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 1. Aktivitas Dan Informasi Umum (Lanjutan) a. Informasi Umum (Lanjutan) Laporan Keuangan Strengthening Internal Audit Project Public Financial Management and Revenue Administration in Indonesia Multi Donor Trust Fund (PFM MDTF) - Grant No. TF0A3211 mencakup informasi-informasi : (i) Annual Project Sources and Uses of Funds (by project category and component); (ii) Cumulative Project Sources and Uses of Funds; (iii) Deposits and replenishments received from the Bank; (iv) Withdrawals from the bank account; (v) Reconciliation report between the project expenditures made from the special account and the withdrawals from the special account, and (vi) The remaining balances of the Special Account at the end of the fiscal year. Pembiayaan kegiatan Strengthening Internal Audit Project (P159448) - PFM MDTF adalah Grant TF0A3211, dengan Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) selaku Executing Agency. Implementasi Trust Fund dalam kesehariannya ditangani oleh Sekretariat AAIPI yang dipimpin oleh Direktur Eksekutif yang dijabat secara ex-officio oleh Kepala Pusat Pembinaan Jabatan Fungsional Auditor (Pusbin JFA) Badan Pengawasan Keuangan dan Pembangunan (BPKP). Spesifikasi sumber dana Hibah Luar Negeri PFM MDTF adalah sebagai berikut: - Nomor PHLN : TF0A3211 - Tanggal NPHLN : 23 September 2016 - Tanggal efektif NPHLN : 23 September 2016 - Closing Date : 28 Februari 2018 - Jumlah HLN : US $ 1.000.000 - Rekening Valuta Asing Nomor: 1148-02-000001-30-8 (USD) - Rekening Rupiah Nomor: 1148-01-000144-30-4 (IDR) Laporan Keuangan Strengthening Internal Audit Project PFM MDTF-Grant TF0A3211 disusun sebagai bentuk akuntabilitas dari Dewan Pengurus Nasional (DPN) AAIPI atas pengelolaan keuangan organisasi. Realisasi keuangan tahun 2016 dan 2017 adalah Rp 5.317.938.600, masing-masing sebesar Rp 648.490.000 untuk tahun 2016 dan Rp 4.669.448.600 untuk tahun 2017 dari anggaran sebesar Rp 7.620.758.700, yaitu anggaran tahun 2016 sebesar Rp 648.490.000 dan anggaran tahun 2017 sebesar Rp 6.972.268.700 dengan pencapaian kinerja penyerapan sebanyak 78,25%. Penyerapan kumulatif atas grant TF0A3211 sampai dengan tanggal 31 Desember 2017 adalah sebesar Rp 5.317.938.600. Kegiatan yang telah dan sedang dilaksanakan pada tahun 2017 adalah: 1) Technical Advisory Assistance on SPAN Continuous Audit Capacity Development, 2) Consultancy Services for Visioning and Strategic Planning, 3) Development of Internal Audit Online Learning Modules, dan 4) Goverment Internal Audit Workshop 2017. 4 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 1. Aktivitas Dan Informasi Umum (Lanjutan) b. Susunan Dewan Pengurus Berdasarkan Keputusan Nomor KEP-008/AAIPI/DPN/2017 Susunan Dewan Pengurus Nasional (DPN) Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) per 31 Desember 2017 adalah sebagai berikut: Dewan Pengurus Nasional Ketua Umum : Sumiyati, Ak., M.F.M. Inspektur Jenderal Kementerian Keuangan Wakil Ketua I : Nurdin, Ak., M.B.A., C.Fr.A. Deputi Kepala BPKP Bidang PIP Bidang Perekonomian dan Kemaritiman Wakil Ketua II : Perry Soeparman S.H., M.M., M.Si. Inspektur Provinsi Jawa Barat Direktur Eksekutif : Edi Mulia, Ak., M.Si., CA, CGAP, CFrA Kepala Pusat Pembinaan JFA BPKP Wakil Direktur : Drs. La Ode Muhamad Salmar Eksekutif Sekretaris Badan Pengembangan Sumber Daya Manusia, Kementerian Dalam Negeri Komite Kode Etik Ketua : Dr. Wahju Satrio Utomo S.H., M.Si. Inspektur Jenderal Kementerian Perhubungan Wakil Ketua I : Muhammad Yusuf Ateh, Ak., M.B.A. Deputi Bidang Program Reformasi Birokrasi, Akuntabilitas Aparatur dan Pengawasan Kementerian PAN-RB Wakil Ketua II : Drs. I Nyoman Swardana, M.Si. Inspektur Kabupaten Jombang Komite Standar Audit Ketua : Justan Riduan Siahaan, Ak., M.Acc., CA Inspektur Jenderal Kementerian Pertanian Wakil Ketua I : Drs. Purwadi, Apt., M.M., M.E. Inspektur Jenderal Kementerian Kesehatan Wakil Ketua II : Yulina Setiawati Ningsih Nugroho, S.H., M.M. Deputi Bidang Pembinaan Manajemen Kepegawaian BKN 5 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 1. Aktivitas Dan Informasi Umum (Lanjutan) c. Susunan Dewan Pengurus (Lanjutan) Komite Telaah Sejawat Ketua : Daryanto, Ak., M.I.S., M.Comm., G. Dip.Com., QIA, CA Inspektur Jenderal Kementerian Pendidikan dan Kebudayaan Wakil Ketua I : Sri Wahyuningsih Inspektorat Jenderal Kementerian Dalam Negeri Wakil Ketua II : Ir. Imam Hendrago, M.Sc. Inspektur Jenderal Kementerian Lingkungan Hidup dan Kehutanan Komite Pengembangan Profesi Ketua : Dr. Ir. Roni Dwi Susanto, M.Si. Inspektur Utama Kementerian PPN/Bappenas Wakil Ketua I : Dr. Rildo Ananda Anwar, S.H., M.H. Inspektur Jenderal Kementerian Pekerjaan Umum dan Perumahan Rakyat d. Tujuan Organisasi Kegiatan Strengthening Internal Audit Project Tahun 2017 bertujuan untuk memberikan kontribusi pada usaha pemerintah untuk meningkatkan kapabilitas institusi auditor intern pemerintah di Indonesia dalam rangka mencapai target level 3 Internal Audit Capability Model (IA-CM). e. Pelaksanaan Kegiatan Kegiatan Strengthening Internal Audit Project berisi tiga komponen dengan kegiatan-kegiatan pendukung dalam pencapaian tujuan proyek sebagai berikut: Komponen 1. Internal Audit Capacity Enhancement Tujuan dari komponen ini adalah untuk meningkatkan kapasitas intern audit di Indonesia dengan aktivitas-aktivitas sebagai berikut: (i) Performance audit guidelines (ii) Distance learning modules (iii) Training for trainers program fo IA-CM assessors certification (iv) Training for trainers program for quality assurance improvement program (QAIP) (v) Capacity building to implement audit universe and risk based planning (vi) Implementation support on COSO and IA-CM at local government level (vii) Internal control workshop 6 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 1. Aktivitas Dan Informasi Umum (Lanjutan) e. Pelaksanaan Kegiatan (Lanjutan) (viii) Independent validation of BPKP IA-CM self-assesment and QAIP (ix) Stakeholder learning workshop Komponen 2. Piloting Use Of Technology In Conducting Internal Audit (i) Developing methodology, roles, responsibilities and key milestones associated with SPAN-CAAT. (ii) Preparing comprehensive SPAN-CAAT technical guideline, including modules on spending authority, budget commitment, cash management, payment management, government receipt and general ledger. Komponen 3. Institutional Support And Project Management (i) Facilitating the development of AAIPI strategic plan (ii) Institutional support to AAIPI (iii) Development AAIPI membership database f. Lokasi Kegiatan Kegiatan Strengthening Internal Audit Project PFM MDTF grant nomor TF0A3211 dilaksanakan oleh Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI). 2. Kebijakan Akuntansi a. Dasar Penyajian Laporan Keuangan Laporan keuangan telah disusun sesuai dengan kesepakatan antara Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) dan International Bank for Reconstruction and Development (World Bank) dalam perjanjian No. CD-198/WB/IC/2016 tanggal 22 September 2016, tentang World Bank Disbursement Guidelines for Project (panduan pengeluaran proyek). Laporan keuangan disajikan berdasarkan basis akuntansi kas yang dimodifikasi dan hanya menyajikan semua pendapatan dan pengeluaran. Berdasarkan kesepakatan perjanjian tersebut, AAIPI setuju untuk menyimpan catatan keuangan yang terpisah dan akurat sesuai dengan prinsip dan prosedur akuntansi yang berlaku umum sehingga pembayaran diterima dan pengeluaran yang dilakukan berdasarkan Perjanjian Proyek dapat dengan mudah diidentifikasi. b. Mata Uang Dalam Pelaporan Laporan keuangan Perusahaan disajikan dalam Rupiah (IDR) yang merupakan mata uang fungsional, kecuali dinyatakan secara khusus. 7 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 2. Kebijakan Akuntansi (Lanjutan) c. Pengakuan Pendapatan dan Pengeluaran Penerimaan pembiayaan Hibah dari dari Pemerintah RI/APBN dicatat berdasarkan penerimaan dana yang diterima pada rekening rupiah AAIPI, sedangkan pengeluarannya dicatat sesuai dengan bukti-bukti pembayaran yang dikelompokkan menurut kategori/komponennya. Penerimaan pembiayaan Hibah Luar Negeri direalisasikan melalui prosedur pembiayaan Rekening Khusus dan dibukukan dengan cara: - Penerimaan pembiayaan dari rekening khusus dicatat berdasarkan penerimaan dana yang diterima pada rekening valuta asing AAPI. - Berdasarkan perencanaan pengeluaran dana, valuta asing yang disimpan dalam rekening valuta asing AAIPI dipindahkan ke rekening rupiah AAIPI. Konversi valuta asing sesuai kurs pada saat pemindahan dana dari rekening valuta asing AAIPI ke rekening rupiah AAIPI. - Pengeluaran dicatat sesuai dengan bukti-bukti pembayaran yang dikelompokkan menurut kategori/komponennya. d. Surplus/Defisit Ada surplus bila total pendapatan melebihi total pengeluaran. Saldo kas dari surplus dikembalikan ke International Bank for Reconstruction and Development (World Bank) setelah masa proyek berakhir. 3. Penerimaan Akun ini terdiri dari: Rupiah (IDR) Penerimaan Dana Pada Tahun 2016 2.601.139.860,00 Penerimaan Dana Pada Tahun 2017 4.764.447.100,00 Jumlah 7.365.586.960,00 Pembiayaan kegiatan Strengthening Internal Audit Project (P159448) - PFM MDTF adalah Grant TF0A3211, dengan Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) selaku Executing Agency. 8 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 3. Penerimaan (Lanjutan) Realisasi penerimaan dana pada tahun 2016 dan 2017 terdiri dari beberapa penerimaan yaitu: USD ($) Rupiah (IDR) Penerimaan Dana Pada Tahun 2016: Penerimaan ke-1 199,980.00 2.601.139.860,00 Jumlah Tahun 2016 199,980.00 2.601.139.860,00 Penerimaan Dana Pada Tahun 2017: Penerimaan ke-1 219,980.00 2.929.913.620,00 Penerimaan ke-2 135,330.00 1.834.533.480,00 Jumlah Tahun 2017 355,310.00 4.764.447.100,00 Jumlah Penerimaan 355,310.00 7.365.586.960,00 Pembiayaan kegiatan Strengthening Internal Audit Project (P159448) - PFM MDTF adalah Grant TF0A3211, dengan Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) selaku Executing Agency. Implementasi Trust Fund dalam kesehariannya ditangani oleh Sekretariat AAIPI yang dipimpin oleh Direktur Eksekutif yang dijabat secara ex-officio oleh Kepala Pusat Pembinaan Jabatan Fungsional Auditor (Pusbin JFA) Badan Pengawasan Keuangan dan Pembangunan (BPKP). Spesifikasi sumber dana Hibah Luar Negeri PFM MDTF adalah sebagai berikut: - Nomor PHLN : TF0A3211 - Tanggal NPHLN : 23 September 2016 - Tanggal efektif NPHLN : 23 September 2016 - Closing Date : 28 Februari 2018 - Jumlah HLN : US $ 1.000.000 - Rekening Valuta Asing Nomor: 1148-02-000001-30-8 (USD) - Rekening Rupiah Nomor: 1148-01-000144-30-4 (IDR) 4. Penerimaan Lainnya Akun ini terdiri dari: Rupiah (IDR) Penerimaan Bunga Jasa Giro 6.709.528,67 Jumlah 6.709.528,67 9 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 5. Realisasi Anggaran Akun ini terdiri dari: Rupiah (IDR) Consultant Services: Technical Advisory Assistance on SPAN Continuous Audit Capacity Development 3.545.256.000,00 Consultancy Services for Visioning and Strategic Planning 204.240.000,00 Development of Internal Audit Online Learning Modules 385.592.400,00 Jumlah Consultant Services 4.135.088.400,00 Training and Workshops: Goverment Internal Audit Workshop 2016 648.490.000,00 Goverment Internal Audit Workshop 2017 534.360.200,00 Jumlah Training and Workshops 1.182.850.200,00 Jumlah Realisasi Anggaran 5.317.938.600,00 Laporan Keuangan Strengthening Internal Audit Project PFM MDTF-Grant TF0A3211 disusun sebagai bentuk akuntabilitas dari Dewan Pengurus Nasional (DPN) AAIPI atas pengelolaan keuangan organisasi. Realisasi keuangan tahun 2016 dan 2017 adalah Rp 5.317.938.600, masing-masing sebesar Rp 648.490.000 untuk tahun 2016 dan Rp 4.669.448.600 untuk tahun 2017 dari anggaran sebesar Rp 7.620.758.700, yaitu anggaran tahun 2016 sebesar Rp 648.490.000 dan anggaran tahun 2017 sebesar Rp 6.972.268.700 dengan pencapaian kinerja penyerapan sebanyak 78,25%. Penyerapan kumulatif atas grant TF0A3211 sampai dengan tanggal 31 Desember 2017 adalah sebesar Rp 5.317.938.600. A. Penjelasan Proyek Consultant Services: 1) Proyek Technical Advisory Assistance on SPAN Continuous Audit Capacity Development Proyek Technical Advisory Assistance on SPAN Continuous Audit Capacity Development merupakan proyek pengembangan metodologi, peran, tanggung jawab dan milestones yang terkait dengan SPAN-CAAT. Proyek Technical Advisory Assistance on SPAN Continuous Audit Capacity Development dilaksankan berdasarkan Kontrak Perjanjian Nomor: PRJ-007/AAIPI/DPN/2017 tanggal 8 Februari 2017 dengan konsultan pelaksana PT. Ernst & Young Indonesia; dengan nilai kontrak sebesar Rp 3.545.256.000. 10 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 5. Realisasi Anggaran (Lanjutan) Pekerjaan yang dilakukan Konsultan adalah: a. Mengembangkan metodologi, peran, tanggung jawab dan milestones yang terkait dengan SPAN-CAAT. b. Menyiapkan panduan teknis SPAN-CAATs yang komprehensif. Panduan teknis SPAN- CAATs mencakup semua modul SPAN yang meliputi Otoritas Belanja (SA), Komitmen Anggaran (BC), Manajemen Kas (CM), Manajemen Pembayaran (PM), Government Receipt (GR), dan modul General Ledger (GL). Panduan teknis SPAN-CAATs akan: - Menjelaskan dasar umum, konsep, aturan, instruksi, dan persyaratan untuk melakukan CAATs di bawah SPAN mulai dari proses perencanaan hingga proses laporan. - Mengidentifikasi proses bisnis dan potensi risiko utama untuk mengembangkan SPAN-CAAT. - Menentukan SPAN-CAATs tujuan audit/skenario dan prosedur pengujian CAATs terperinci. - Memperoleh data dan informasi yang relevan, pemetaan tabel, dan definisi data yang terkait dengan tujuan/skenario audit CAAT yang teridentifikasi. - menyiapkan proses dan instruksi aliran teknis CAATs serta template hasil pemrosesan CAATs selain mengembangkan persyaratan teknis lebih lanjut yang akan diimplementasikan ke dalam alat analitik data; dan - Mempersiapkan strategi implementasi CAATs dan peta jalan menuju audit berkelanjutan. 2) Proyek Consultancy Services for Visioning and Strategic Planning Proyek Consultancy Services for Visioning and Strategic Planning merupakan proyek Konsultasi untuk menentukan Visi dan Perencanaan Strategis, dimana Konsultan harus menghasilkan: - Perencanaan Strategis AAIPI. - Perencanaan Aksi Strategis AAIPI. - Kegiatan yang akan dilakukan untuk masing-masing komite. - Kerangka Acuan (ToR) untuk Dukungan Kelembagaan AAIPI. - Alat peninjauan implementasi. Proyek Consultancy Services for Visioning and Strategic Planning dilaksankan berdasarkan Kontrak Perjanjian Nomor: PRJ-001/AAIPI/Direksi/2017 tanggal 8 September 2017 dengan konsultan pelaksana PT. Sinergi Pakarya Sejahtera; dengan nilai kontrak sebesar Rp 680.800.000. 3) Proyek Development of Internal Audit Online Learning Modules Proyek Development of Internal Audit Online Learning Modules merupakan proyek pembangunan sistem manajemen pembelajaran perusahaan, dimana Konsultan harus menghasilkan: 11 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 5. Realisasi Anggaran (Lanjutan) 3) Proyek Development of Internal Audit Online Learning Modules (Lanjutan) - Kebutuhan dokumen perangkat lunak ELMS. - Dokumen desain perangkat lunak ELMS. - Materi dokumen untuk pengembangan konten. - Dokumen storyboard (mockup) sebanyak 4 modul. - Final SCORM sebanyak 4 modul. - Dokumen UAT. - AAIPI Modules Data (Uploaded ELMS). - Teknikal workshop untuk AAIPI. - Desain Workshop E-Learning for SME dan desainer. Proyek Development of Internal Audit Online Learning Modules dilaksankan berdasarkan Kontrak Perjanjian Nomor: PRJ-002/AAIPI/Direksi/2017 tanggal 13 Oktober 2017 dengan konsultan pelaksana PT. Lutan Edukasi; dengan nilai kontrak sebesar Rp 1.309.110.000. B. Penjelasan Training and Workshops: 1) Goverment Internal Audit Workshop 2016 Workshop tahun 2016 diselenggarakan pada tanggal 30 Nopember 2016 di Jakarta, dengan tema “Mewujudkan Pemerintah yang Bersih Melalui Peningkatan Kapabilitas Pengawasan Intern”. Tujuan diadakannya workshop ini adalah: a. Menciptakan lingkungan yang kondusif untuk peningkatan peran APIP secara nasional, b. Menyamakan persepsi dalam melaksanakan pengawasan Program Nasional dan Kajian Pola Hubungan audit eksternal dan hasil audit internal, c. Menyamakan persepsi, membangun kesadaran dan komitmen atas pentingnya peningkatan kapabilitas APIP d. Berbagi dan belajar pengalaman dalam bergerak menuju level 3 IACM serta pola-pola pengawasan yang ada di Negara lain. 2) Government Internal Audit Workshop 2017 Workshop tahun 2017 diselenggarakan pada tanggal 13 September 2017 di Jakarta dengan tema “Meningkatkan Kesiapan Auditor AAIPI dalam Menghadapi Era Digital”. Tujuan diadakannya workshop tentang Meningkatkan Kesiapan Auditor AAIPI dalam Menghadapi Era Digital adalah agar APIP dapat memberikan keyakinan yang memadai atas efektivitas pengendalian intern pada lingkungan dan proses bisnis yang berbasis TI sehingga mampu merefleksikannya dalam perencanaan dan pelaksanaan kegiatan pengawasan. 12 ASOSIASI AUDITOR INTERN PEMERINTAH INDONESIA (AAIPI) Proyek Peningkatan Kapabilitas Auditor Intern CATATAN ATAS LAPORAN AKTIVITAS Untuk Periode 26 September 2016 - 31 Desember 2017 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 6. Pengeluaran Lainnya Akun ini terdiri dari: Rupiah (IDR) Administrasi Bank 1.177.998,07 Pajak Bunga Bank 1.445.388,20 Jumlah 2.623.386,27 13