Satuan Pemeriksa Intern

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Oct 11

Temuan Umum Pemeriksa Terkait Bendahara Pengeluaran

Ciputat – Sebagai bahan persiapan menghadapi pemeriksa eksternal yang pada umumnya menyasar pada pengelolaan keuangan, atau lebih tepatnya lagi banyak bersinggungan dengan bendahara pengeluaran, dibawah ini beberapa kesalahan umum yang dilakukan bendahara yang pada akhirnya acapkali menjadi temuan pemeriksa eksternal. Temuan-temuan ini dipetik dari www.ombendahara.blogspot.com yang pastinya sangat berguna untuk kita para personil SPI.

Kas tidak sesuai

Kas tidak sesuai bisa diartikan sebagai saldo kas tunai yang ada di pembukuan bendahara tidak cocok dengan uang kas tunai ril yang dipegang oleh Bendahara, dapat berupa uang kas ril lebih besar ataupun lebih kecil daripada pembukuan. Hal ini biasa saja terjadi karena:

  • Bendahara salah menginput nominal transaksi
  • Ada transaksi yang belum diinput, sehingga terjadi selisih
  • Ada pemberian uang muka yang tidak dicatat
  • Uangnya terpakai untuk keperluan non operasional?

Belum ada bukti definitif

Terkadang, ketika bendahara memberikan uang kepada penanggung jawab kegiatan, bukti pengeluaran uang oleh penanggungjawab kegiatan tersebut sering terlambat disampaikan. Entah itu karena mereka juga sibuk dengan pekerjaan mereka, ataukah memang kegiatannya belum jalan, atau bisa juga karena barang atau jasa yang diterima memerlukan waktu.

Buku Kas Umum tidak tertib

BKU merupakan sumber awal pencatatan semua transaksi. Semua pengeluaran ataupun penerimaan yang dilakukan oleh Bendahara harus dicatat. Kalo BKU berantakan, akan susah menelusuri arus kas masuk maupun keluar.

Bendahara Pengeluaran tidak dapat menyampaikan bukti pertanggungjawaban atas pengeluaran

Bukti pertanggungjawaban atas pengeluaran Bendahara itu harusnya disampaikan tiap bulan. Namun, terkadang bendahara terlambat atau tidak menyampaikan  laporan pertanggungjawaban karena mereka ada kendala teknis, seperti saldo tidak sesuai dengan pembukuan, ada bukti yang belum dipertanggungjawabkan, atau ada juga karena aplikasinya bermasalah.

Bendahara Pengeluaran kurang pungut pajak

Wajib Pajak Bendahara itu diperlakukan hampir sama dengan wajib pajak biasa. Bendahara memang diberikan kewajiban untuk melakukan pengelolaan pajak terkait Pengeluaran uang Negara. Salah pengenaan tarif bisa ada dua perlakuan:

  1. Kalo pengenaan tarif pajak lebih tinggi, Bendahara tidak dicap sebagai pahlawan penerimaan, karena nantinya kelebihan pungutan tersebut yang akan complain adalah Wajib Pajak yang dipotong/dipungut pajaknya.
  2. Kalo pengenaan tarifnya lebih rendah, bendahara harus menagih kekurangan pajak yang kurang tersebut. Terkadang sulit untuk menagih kembali kalau uang sudah terlanjur diberikan, kalau nominalnya sedikit, mungkin bendahara bisa ber”ikhlas” hati untuk “sedekah” pajak, namun kalau jumlahnya lumayan banyak, masih mau “sedekah?

Yang runyam lagi kalau tidak dipungut? Waduh, harus pandai meangkai kata buat meyakinkan penyedia barang atau jasa agar mau dipotong atau dipungut pajaknya.

Dari beberapa temuan tersebut, bendahara harus sudah siap jika kriterianya cocok. Dan segera lakukan tindakan preventif agar tidak adanya temuan. (disarikan kembali oleh ady cahyadi)

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