Sementara itu, Kepala Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kuningan Asep Taufik Rohman menyampaikan pemberian penghargaan ini merupakan hasil Upaya yang telah dilakukan oleh seluruh pengelola keuangan daerah di Kabupaten Kuningan. Opini yang dikeluarkan oleh BPK merupakan pernyataan professional pemeriksa mengenai kewajaran informasi keuangan yang disajikan dalam Laporan Keuangan.
“Kriteria yang menjadi indikator pemeriksaan BPK meliputi kesesuaian dengan Standar Akuntansi Pemerintahan, kecukupan pengungkapan (Adequate Disclosure), kepatuhan terhadap peraturan perundang-undangan, dan efektivitas Sistem Pengendalian Intern,” jelas Opik sapaan akrab Kepala BPKAD Kuningan.
Opik menyebutkan, Terdapat 4 opini yang dikeluarkan oleh BPK antara lain Wajar Tanpa Pengecualian (WTP) atau unqualified Opinion, Wajar Dengan Pengecualian (WDP) atau Qualified Opinion, Opini Tidak Wajar atau Adverse Opinion dan terakhir adalah Pernyataan Menolak Memberikan Opini atau Disclaimer of Opinion.
“Opini Wajar Tanpa Pengecualian (WTP) merupakan opini tertinggi yang dikeluarkan oleh BPK atas kewajaran penyajian Laporan Keuangan Pemerintah Daerah. Hal tersebut mengindikasikan bahwa pelaksanaan pengelolaan keuangan mulai dari perencanaan dan penganggaran, pelaksanaan dan pertanggungjawaban, pelaporan serta pengawasan keuangan daerah sudah dilaksanakan sesuai dengan ketentuan perundang-undangan yang berlaku,” jelas Opik.
Penghargaan atas opini WTP bagi Kabupaten Kuningan, lanjut Opik, tidak serta merta selesai sampai di tahap itu akan tetapi akan terus melakukan berbagai perbaikan baik secara sistem dan prosedur dalam pengelolaan keuangan Daerah agar dapat mempertahankan opini tersebut untuk tahun-tahun mendatang.
“Sampai dengan tahun 2023, laporan keuangan telah memperoleh Opini Wajar Tanpa Pengecualian 10 (sepuluh) kali berturut-turut dari Badan Pemeriksa Keuangan Kantor Perwakilan Jawa Barat. dan selama saya disini (BPKAD) ini yang kelima kalinya dijaman saya. Kita berusaha memberikan yang terbaik,” ungkap Opik.
Opik berharap, dengan WTP ke 10 kalinya ini bisa terus dipertahankan, dan apa yang jadi temuan tiap tahunnya bisa diminimalisir lagi. (red)
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