ABSTRAK:

a. Whereas state finance is one of the principal elements in the state administration and is very important to achieve the state's objective, namely to create a fair and prosperous society as mandated in the Preamble of the 1945 Constitution of the Republic of Indonesia; b. whereas to reach the state's objective as referred to in letter a, state financial management and accountability requires a free, independent, and professional audit board in order to establish a state administration that is clean and free from corruption, collusion, and nepotism; c. whereas Law Number 5 Year 1973 concerning Audit Board is no longer suitable with the development of the state administration system, both at the central and the regional levels; d. whereas based on the considerations in letter a, letter b, and letter c, it is necessary to make a Law concerning Audit Board; Article 20, Article 21, Article 23E, Article 23F, and Article 23G of the 1945 Constitution of the Republic of Indonesia BPK is a state institution that is free and independent in auditing state financial management and accountability. BPK is domiciled at the national capital. BPK has a representative office in every province.

CATATAN:

Undang-undang (UU) ini mulai berlaku pada tanggal 30 Oktober 2006. At the time this Law comes into force, Law Number 5 of 1973 on Audit Board (State Gazette of the Republic of Indonesia of 1973 Number 39, Supplement to the State Gazette of the Republic of Indonesia Number 3010) is repealed and declared ineffective