Kegiatan Pengawasan Inspektorat Kabupaten Bogor Tahun 2022
BERITASATOE.COM,- Inspektorat merupakan unsur pengawas penyelenggaraan Pemerintah Daerah, dipimpin oleh seorang Inspektur yang berada dibawah dan bertanggung jawab kepada Bupati melalui Sekretaris Daerah.
Hal ini tertuang dalam Peraturan Bupati Bogor Nomor 57 Tahun 2020 tentang Kedudukan, Susunan Organisasi, Tugas dan Fungsi serta Tata Kerja Inspektorat, Tugas Pokok Inspektorat Kabupaten Bogor sebagaimana telah diubah dengan Peraturan Bupati Bogor Nomor 28 Tahun 2022 tentang Perubahan atas Peraturan Bupati Bogor Nomor 57 Tahun 2020 tentang Kedudukan, Susunan Organisasi, Tugas dan Fungsi serta Tata Kerja Inspektorat, Tugas Pokok Inspektorat Kabupaten Bogor.
Tugas Pokok Inspektorat adalah membantu Bupati dalam membina dan mengawasi pelaksanaan urusan pemerintahan yang menjadi Kewenangan Daerah dan tugas pembantuan oleh Perangkat Daerah dan Pemerintahan Desa.
Mandat yang diberikan kepada Inspektorat dalam melakukan pembinaan dan pengawasan sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah dan Peraturan Pemerintah Nomor 12 Tahun 2017 tentang Pembinaan dan Pengawasan Penyelenggaraan Pemerintah Daerah tugas Inspektorat adalah audit, reviu, evaluasi, pemantauan, dan kegiatan pengawasan lainnya. Pengawasan lainnya yang dimaksud adalah pendampingan, fasilitatif, dan pelatihan.
Disamping itu Inspektorat juga melaksanakan pengawasan untuk tujuan tertentu atas penugasan dari Bupati dan/atau Gubernur sebagai wakil Pemerintah Pusat, penyusunan laporan hasil pengawasan, pelaksanaan koordinasi pencegahan tindak pidana korupsi, pengawasan pelaksanaan program reformasi birokrasi, pelaksanaan administrasi Inspektorat, kerjasama pelaksanaan pengawasan dengan Aparat Pengawasan Internal Pemerintah (APIP) lainnya dan pelaksanaan fungsi lain yang diberikan oleh Bupati sesuai dengan bidang tugasnya.
Untuk mengemban tugas pokok dan fungsi tersebut dilaksanakan oleh 91 personil yang terdiri dari 10 orang Pejabat Struktural, 62 orang Aparat Pengawasan Intern Pemerintah (APIP), dan 19 orang Fungsional Umum. APIP sendiri terdiri dari 43 (empat puluh tiga) orang Auditor dan 19 orang Pengawas Penyelenggaraan Urusan Pemerintahan Daerah (PPUPD).
Mungkin bagi sebagian orang, belum banyak yang tahu apa itu Auditor dan PPUPD. Auditor adalah jabatan fungsional yang mempunyai ruang lingkup tugas, tanggung jawab, dan wewenang untuk melakukan pengawasan intern pada pemerintah daerah.
Sedangkan PPUPD adalah jabatan fungsional yang mempunyai ruang lingkup, tugas, tanggung jawab, dan wewenang untuk melakukan kegiatan pengawasan atas penyelenggaraan teknis urusan pemerintah daerah, di luar pengawasan keuangan.
Jadi dalam melaksanakan pengawasan, APIP harus mengevaluasi rancangan, implementasi dan efektivitas kegiatan, program, dan tujuan yang berkaitan dengan etika organisasi. Itu yang menyebabkan sebagian orang resah apabila mendengar kata Auditor dan PPUPD.
Dalam mendukung pelaksanaan pengawasan, didukung juga oleh Sekretariat yang melayani seluruh kebutuhan administrasi dan operasional pada masing-masing Inspektur Pembantu. Pembagian wilayah kerja tersebut tercantum dalam Peraturan Bupati Bogor Nomor 57 Tahun 2022 sebagaimana telah diubah dengan Peraturan Bupati Bogor Nomor 28 Tahun 2022 .
Untuk menjangkau obyek pemeriksaan (Perangkat Daerah, BLUD, BUMD, Desa, Sekolah), pengorganisasian Inspektorat dibagi ke dalam 4 wilayah kerja Inspektur Pembantu I hingga Inspektur Pembantu IV. Disamping itu, terdapat Inspektur Pembantu V yang menangani pengaduan masyarakat dan audit investigatif serta koordinasi pencegahan tindak pidana korupsi dan pengawasan pelaksanaan reformasi birokrasi.
Pada Tahun 2022, Audit yang dilakukan Inspektorat sebanyak 691 aktifitas meliputi audit kinerja dan ketaatan pada Perangkat Daerah, BLUD, dan Pemerintah Desa. Khusus audit kepada pemerintahan desa, Inspektorat melakukan audit SAMISADE (Satu Milyar Satu Desa) di seluruh desa pada Kabupaten Bogor.
Kemudian selain melakukan audit, Inspektorat juga melakukan Review. Yang dimaksud dengan Review adalah penelaahan ulang bukti-bukti suatu kegiatan untuk memastikan bahwa kegiatan tersebut telah dilaksanakan sesuai dengan ketentuan, standar, rencana, atau norma yang telah ditetapkan.
Review yang dilakukan secara garis besar berdasarkan mandatory dari Pemerintah Pusat, diantaranya Program Monitoring Center for Prevention (MCP) dari Kopsurgah KPK, BPKP, Inspektorat Jenderal Kemendagri, Inspektorat Jenderal Kemendikbud, dll. Pada Tahun 2022 ini, jumlah reviu yang dilaksanakan sejumlah 22 aktifitas, antara lain Review Manajemen ASN, Review Perizinan, Review Tata Kelola Perizinan, Review Tata Kelola PBJ, Review P3DN, dan lain-lain.
Disamping itu, Inspektorat juga melakukan monitoring dan evaluasi. Terkadang Pengertian monitoring dan evaluasi banyak yang mengartikan kedua kegiatan tersebut adalah hal yang sama. Namun menurut Standar Audit Intern Pemerintah Indonesia (SAIPI), monitoring adalah proses penilaian kemajuan suatu program/ kegiatan dalam mencapai tujuan yang telah ditetapkan. Sedangkan evaluasi adalah rangkaian kegiatan membandingkan hasil/prestasi suatu kegiatan dengan standar, rencana, atau norma yang telah ditetapkan, dan menentukan faktor-faktor yang mempengaruhi keberhasilan atau kegagalan suatu kegiatan dalam mencapai tujuan.
Pada Tahun 2022, monitoring yang dilaksanakan Inspektorat sebanyak 6 aktifitas, antara lain monitoring Tindak Lanjut Hasil Pemeriksaan BPK RI, TLHP APIP lainnya, monitoring inflasi daerah serta monitoring Vaksinasi Covid-19. Sedangkan Evaluasi yang dilaksanakan Inspektorat sebanyak 6 aktifitas, antara lain Evaluasi Penilaian Mandiri Pelaksanaan Reformasi Birokrasi, Sistem Pengendalian Intern Pemerintah Terintegrasi, Unit Pengendalian Gratifikasi (UPG), dan Whistle Blowing System.
Sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, disebut juga bahwa Inspektorat melakukan pengawasan lainnya seperti pendampingan, fasilitatif, dan pelatihan.
Jenis pendampingan yang dilaksanakan Inspektorat selama tahun 2022 sebanyak 4 aktifitas, antara lain pemberian saran pemecahan masalah pada proyek-proyek yang berisiko tinggi dan pemberian saran pada aktifitas manajemen risiko.
Sedangkan pelaksanaan kegiatan fasilitasi yang telah dilaksanakan oleh Inspektorat sebanyak 12 aktifitas, antara lain fasilitasi Tim BPK RI, Tim BPKP, dan Hibah Saber Pungli.
Segala jenis aktifitas pengawasan yang dilaksanakan oleh Inspektorat, didukung dengan pengembangan kompetensi meliputi pelatihan yang diikuti oleh APIP. Selama Tahun 2022, pelatihan yang diikuti oleh APIP diantaranya yaitu Pelatihan Manajemen Pengawasan, Review Laporan Keuangan, Review RKA, Pengelolaan Keuangan Desa, Audit Badan Usaha Milik Daerah, Audit atas Pendapatan Asli Daerah, Digital Forensic,Penulisan Laporan Hasil Audit Intern, Sistem Pengendalian Intern Pemerintah, dan 21 orang APIP untuk mengikuti Sertifikasi Certified Risk Management Officer(CRMO).
Harapannya dengan adanya berbagai macam pengembangan kompetensi, kualitas kinerja APIP menjadi meningkat dan hasil pelaporan pengawasan intern yang dihasilkan lebih berkualitas.
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