Reconciliation of Asset of the Property of IPB (BMI)
Accounting management of asset/goods should be done in a transparent and accountable, as mandated in a good governance. Recording the asset/goods within IPB was done centrally in Sub Directorate of Inventories of Facilities and Infrastructures based on the reports from each unit in IPB both fixed assets and current assets/inventories.
Pursuant to Rules of Rector of IPB on the Procurement of Goods and Services, the procurement of goods/services was conducted centrally in the Procurement Services Unit (ULP) of IPB to limit the value of above Rp 50,000,000.00 (fifty million rupiah). As for the procurement with a value of below Rp 50,000,000.00 (fifty million rupiah) could be implemented in their respective working units in IPB. With this policy, it might result in difference in the recording at the center (Sub Directorate of Inventories) with the recording that existed in the working unit in IPB, because the working unit did not report the procurement of goods/services in full. So that, this could also result in the difference of asset recording with the Finance Bureau.
In connection with that matter, Director of Development of Facilities and Infrastructures of IPB, Dr. Ir. Erizal, M.Agr under the coordination of Vice Rector of Facilities and Business, Dr. Ir. Arif Imam Suroso, M.Sc., conducted the activity of Asset Reconciliation in IPB to obtain data on current assets (up to date) especially the Property of IPB (BMI) sourced from public funds, cooperation and other legitimate acquisition (29/12). Reconciliation was the data matching activities between related parties, so it could be explained if there was a difference between the records of the concerned parties.
Participants of this asset reconciliation was the Operator of Asset Management Information System (SIMA) in IPB which had been assigned by the head of the related working units. In this activity under the direction of Sulistiyono, S.E., M.Si., Head of Sub Directorate of Inventories, SIMA Operator was required to bring the data on fixed assets and current assets / inventories that had been verified with the financial section of each working unit for the procurement of the current year. This activity was also a follow up of a series of activities of SIMA Socialization which was held on last 7/12 where the results of the asset reconciliation would be used as the value of Balance in the beginning of 2016 in SIMA of IPB.
With this activity, it was expected that the personnel associated with the assets in IPB could understand the procedures for asset management in accordance with applicable regulations, so it would be presenting the result of the asset recording with the value that could be believed its naturalness. The values of the fixed assets and current assets as the management report as well as the material of the balance preparation of IPB (in LKP of IPB) of Fiscal Year 2015 had described the reasonable condition and value.
Forward, this asset reconciliation would be conducted every 3 (three) months by involving the asset management officer (SIMA Operator) of the working units within IPB with Sub-Directorate of Inventories of Facilities and Infrastructures as an asset manager at the central level. It was expected that all leaders of working units in IPB could support the asset management officer in managing and reporting data in each unit. The scope of this activity was limited only to the management of fixed assets and current assets sourced from Community Fund (DM) and Funding Assistance of State University (BPPTN) of IPB or dedicated to the Property of IPB (BMI). (*)
