Inspectorate Supervision in Completing Follow-Up Audits in Manado City Government

Abstract

Supervision is essentially a function inherent in a leader in every organization, along with the basic functions of management, namely planning and implementation. Likewise, in government organizations, the supervisory function is the duty and responsibility of the head of government. However, due to a person's limited abilities, duties and responsibilities are delegated to his assistants who follow the distribution of power (Lasiro, M., Rorong, A., & Ttampongangoy, D. 2019). The supervision policy of the Manado City Inspectorate is a form and determination to support the ideals of reform to realize clean and authoritative governance. This policy is taken by management (agency or official who has the authority to make decisions in the field of supervision) and is used as a guideline for all APIP members in carrying out their supervisory duties. This research aims to find out how to complete the follow-up actions carried out by the Manado City Government. The existence of follow-up that has not been and/or is not followed up triggers urgency in completing the follow-up. When old recommendations have not been followed up, new recommendations will appear based on the results of the next inspection. So the Inspectorate's recommendations will accumulate, and of course will affect the performance assessment of Manado City Government officials. Non-compliance with the completion of follow-up by the Manado City Government which does not respond to several stages of warnings, then the completion of the follow-up on administrative findings will be reported to the APIP leadership and financial findings will be delegated to the Compensation Claims Consideration Council (MP-TGR). Based on this, there needs to be high awareness from the Manado City Government SKPD to immediately resolve the Inspectorate's findings so that the problem does not drag on and avoid sanctions in accordance with applicable regulations. Recognition of the high awareness of the Manado City Government SKPD to immediately resolve the Inspectorate's findings so that problems do not drag on and avoid sanctions in accordance with applicable regulations. so as to create a clean and authoritative government