Ratio Legis Regulation of the Bpk As the Only One Authorized State InstitutionDeclaring Country Financial Damages in the President of 23 Paragraph (1) ChangeConstitution of the 1945 Constitution

The bpk regulation as the only state institution authorized to declare state financial lossesnamely in article 23 of the 1945 constitution (1) confirms the existence of the 1945 ri constitution. as afree and independent financial audit institution, and (2) to face dualism and / or duplication of audit bybpk and bpkp. however, the ratio legis is not reflected in the formulation of the norms of law 32/1999in conjuction with law 20/2001 specifically the explanation of article 32 paragraph (1) “the amount oflosses that can be calculated based on the findings of the competent agency or the appointed publicaccountant”, thus opening up space to appoint bpk, bpkp, inspectorate and public accountants incalculating and declaring state financial losses or the results of pre-existing calculations can also be usedby investigators.