ANALISIS HUKUM FUNGSI INSPEKTORAT DAERAH TERKAIT TEMUAN AUDIT BERULANG PADA ORGANISASI PERANGKAT DAERAH (OPD) KOTA PAREPARE

MUHAMMAD SHABUUR (220 360 001). Legal Analysis of the Role of the Regional Inspectorate Related to Repeated Audit Findings in the Regional Government Agencies (OPD) of Parepare City (Supervised by Asram A.T Jadda,S.H.I.,M.Hum and Wahyu Rasyid, S.H.,M.H) Faculty of Law, Muhammadiyah
University Parepare. This research aims to determine the legal analysis of the role of the Parepare City Regional Inspectorate related to the emergence of repeated audit findings in the Parepare City Regional Government Agencies (OPD) and to identify the obstacles faced by the Regional Inspectorate in conducting audits in the Parepare City Regional Government Agencies (OPD). This research was conducted at the Parepare City Regional Inspectorate and the Department of Public Works and Spatial Planning of Parepare City. This study uses a descriptive-qualitative method
with a normative-empirical approach. The data collection methods used in this thesis are Library Research, Observational Studies, Interviews, and Documentation.
In carrying out its function as a supervisory body, the Parepare City Regional Inspectorate, before conducting audit supervision, the team observes the field conditions, budget, timeframe, criteria, causes and effects, and recommendations to the related OPD if there are findings and gives orders or instructions and assistance to the related OPD so that the findings can be resolved. In 2022, from the supervisory results conducted by the Parepare City Regional Inspectorate, 546 recommendations were given out of 780 recommendations with a percentage of 87.50% to the related OPD. The most prominent repeated audit findings in each
audit inspection by the Parepare City Regional Inspectorate are the Lack of Volume and Late Payment Fines in the Department of Public Works and Spatial Planning
(PUPR), where in 2020 there were 9 Late Payment Fines and 4 Lack of Volume, and in 2021 there were 1 Lack of Volume and 3 Late Payment Fines, and in 2022 there were 2 Lack of Volume and 2 Late Payment Fines.