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Pengawasan Dana BOS Disdik Mura Tanpa SOP, Potensi Penyalahgunaan Hingga Rp8,2 Miliar

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MUSI RAWAS – Pengawasan dan Pengelolaan Dana BOS SD/SMP di Kabupaten Musi Rawas dilakukan tanpa Standar Operasional dan Prosedur. Hal ini berpotensi terjadi penyalahgunaan Dana BOS hingga Rp8.221.100.000,00 pada tahun 2022.

Analisa ini berdasarkan Laporan Hasil Pemeriksaan (LHP) Badan Pemeriksa Keuangan (BPK) atas Laporan Keuangan Pemkab Musi Rawas Tahun 2022.

Dalam uraian, Laporan Realisasi Anggaran Pemkab Musi Rawas pada Tahun 2022 menganggarkan Belanja Pegawai BOS sebesar Rp15.828.829.200,00 dengan realisasi sebesar Rp15.022.823.000,00 atau 94,91% dari anggaran, Belanja Barang dan Jasa BOS sebesar Rp36.767.282.100,00 dengan realisasi sebesar Rp34.043.055.045,00 atau 92,59% dari anggaran, dan Belanja Modal BOS sebesar Rp8.758.394.900,00 dengan realisasi sebesar Rp8.876.725.160,00 atau 98,67%.

Laporan Hasil Pemeriksaan (LHP) Badan Pemeriksa Keuangan (BPK) secara uji petik pada 10 SD dan 10 SMP terkait pertanggungjawaban Dana BOS, menunjukkan terdapat kelemahan dalam bukti pertanggungjawaban dana BOS, seperti pada tabel berikut.

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Dinas Pendidikan telah membentuk Tim Pelaksana berdasarkan Keputusan Bupati Musi Rawas Nomor 315/KPTS/DISDIK/2022 tentang Pembentukan Tim Pelaksana Bantuan Operasional Penyelenggaraan PAUD, Bantuan Operasional Sekolah, dan Bantuan
Operasional Penyelenggaraan Pendidikan Kesetaraan Tahun 2022.

Namun, keputusan tersebut belum didukung dengan kebijakan teknis berupa standar operasi dan prosedur yang belum memadai terkait dengan tugas yang harus dilaksanakan oleh Tim Pelaksana Dana BOS, antara lain berupa pembinaan dan pemantauan Dana BOS pada SD dan SMP dalam hal perencanaan, pengelolaan, dan pelaporan Dana BOS.

Berdasarkan permintaan keterangan dengan Tim Pelaksana Dana BOS diketahui bahwa verifikasi pertanggungjawaban dilaksanakan oleh Kepala Satuan Pendidikan.

Proses rekonsiliasi dilakukan untuk mengetahui dan memastikan rekapitulasi laporan telah sesuai dengan ARKAS.

Kondisi tersebut tidak sesuai dengan:

A. Peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi Republik Indonesia Nomor 2 Tahun 2022 tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini, Bantuan Operasional, dan Bantuan Operasional Penyelenggaraan Pendidikan Kesetaraan Pasal 44 ayat (2) yang menyatakan bahwa pembinaan dan pengawasan pengelolaan dana BOS paling sedikit, meliputi salah satunya melaksanakan pemantauan dalam pengelolaan pada satuan pendidikan sesuai kewenangannya; dan

B. Keputusan Bupati Musi Rawas Nomor 315/KPTS/DISDIK/2022 tentang Pembentukan Tim Pelaksana Bantuan Operasional Penyelenggaraan PAUD, Bantuan
Operasional Sekolah, dan Bantuan Operasional Penyelenggaraan Pendidikan Kesetaraan Tahun 2022 pada diktum kedua yang menjelaskan tugas Tim Pelaksana,
salah satunya adalah melakukan pembinaan dan pemantauan program diantaranya Dana BOS SD dan SMP dalam hal perencanaan, pengelolaan, dan pelaporan.

Permasalahan tersebut mengakibatkan potensi penyalahgunaan Dana BOS SD
sebesar Rp3.219.200.000,00 dan SMP sebesar Rp5.001.900.000,00 di Kabupaten Musi Rawas. Jumlah keduanya Rp8.221.100.000,00.

Hal tersebut disebabkan Kepala Dinas Pendidikan dan Tim Pelaksana Dana BOS belum memiliki standar operasi prosedur pemantauan dalam pengelolaan dana pada satuan pendidikan sesuai dengan kewenanganannya.

Atas permasalahan tersebut, Bupati Musi Rawas menyatakan sependapat dengan temuan BPK dan akan menindaklanjuti permasalahan tersebut berdasarkan rekomendasi yang diberikan BPK.

BPK merekomendasikan Bupati Musi Rawas agar memerintahkan Kepala Dinas Pendidikan untuk menyusun mekanisme/SOP pemantauan dalam pengelolaan Dana BOS pada satuan Pendidikan sesuai dengan kewenangannya.

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