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Karimun, Kepri - detik35.com
Report on the use of School Operational Assistance Funds (BOS) at SMK Negeri 1 Karimun Fiscal Year 2023 to 2024 raises a big question mark. Reports circulating indicate indications of irregularities in recording and use of the budget, with a value of billions of rupiah, but with details that are considered not transparent and difficult to be accounted for.
In the record received by the editor, SMKN 1 Karimun received BOS funds worth Rp 1,208,595,000 in the two disbursement periods in 2023 and Rp 2,462,430,586 in two disbursements in 2024. The total reached nearly Rp 4 billion, but the distribution of the use of funds in each budget post raises irregularities that are questionable to the public.
In the first disbursement of 2024, the funds received by the school amounted to Rp 1,249,965,000, but the total use was only Rp 1,224,584,534. That is, there is a remaining fund of Rp. 25,380,466 which is not specified by its use. Strangely, in the second disbursement report in 2024, the amount of funds received was even smaller, which was Rp 1,212,465,586, but the total usage reached Rp 1,237,846,516, or exceeding the budget of Rp 25,380,930.
This condition raises the question: how could the funds be used exceeding what was received? Are there any other sources of funds that are not reported, or there is a systemic recording error?
In the same report, there is duplication in the budget item. For example, twice recorded the "honorarium payment" post in one report period. One is listed with a value of Rp. 130,816,030, and another Rp. This unusual repetition of Post causes allegations of manipulation of recording or hiding actual budgets.
The library development post shows extreme fluctuations. In February 2023, the funds spent on the library reached Rp 408,434,700, while in July 2023, only Rp 27,620,000. Within only five months, there was a decrease of more than 90 percent. There is no statement of special projects or procurement that underlies the surge or the decline.
Similar conditions also occurred at the School Administration Post, which jumped sharply from Rp 162 million to Rp 331 million in two semesters. This invites questions about the effectiveness and efficiency of the use of BOS funds for administrative activities.
Ironically, activities that are the core of education in vocational schools such as learning assessments and expertise competency tests actually seem to be ignored. Recorded several periods showed the zero value of the rupiah in the two activities. In fact, the assessment and competency test are the main indicators of the success of the learning process in vocational schools.
The use of BOS funds that are not transparent and seem manipulative causes suspicion of potential deviations. National education observers, anti -corruption activists, and the community in Karimun are now urged that the Riau Islands and BPKP Regional Inspectorate immediately intervene to conduct an investigative audit.
Transparency in the use of education funds is an important foundation of clean and integrity school governance. If it is true that there are irregularities in the management of BOS Funds of SMKN 1 Karimun, then this is a hard slap for the world of education in the region, especially in terms of supervision and accountability.
The editor is still trying to contact the Karimun 1 Vocational School and the Riau Islands Provincial Education Office to get further clarification. (Redaksi)
