SISTEM DAN PROSEDUR AUDIT AKTIVA TETAP DAN PERSEDIAAN BARANG MILIK DAERAH

Abstract

Can be made to understand the system as a series of interrelated components, working together withim
a frame work of integrated stoges to achieve objectives previously set. Relationship with fixed assets and
inventories, according to undang-undang no.22 of 1999 section 85 subsection (1) the property is used to serve
the public interest can not be mortgages, and or transferable paragraph (2) the head area with the approval of partiament to esblish a decision on the letter (c) other legal action is to sell, pledge, denote swap and/or transfers autonomy necessary to implement the ability to monage fixed assets and inventories owned by the local area must have systems and procedures audit of fixed assets and inventory to realized some of the implementing regulations including government regulations republic of Indonesia No.105 of 2000 on the management and financial accountability area consisting of (a) the budget calculation (b) a momerandum of budget calculation (c) statement of cash flow (d) the balance sheet areas further in the explanation of article 38 letter (d/of the ring preparation of the balance sheet in accordance with governmental accounting standards in stages in accordance with condition of each area.