Third Amendment to the Constitution of the Republic of Indonesia of 1945
Chapter VIIIA – The State Audit Board
Article 23 E
- To audit the management and accountability of state finances, an independent and autonomous State Audit Board shall be established.
- The results of the state financial audit shall be submitted to the House of Representatives, the Regional Representatives Council, and the Regional House of Representatives, in accordance with their respective authorities.
- The audit results shall be followed up by the representative institutions and/or bodies in accordance with the law.
Article 23 F
- Members of the State Audit Board shall be elected by the House of Representatives with due regard to the considerations of the Regional Representatives Council and inaugurated by the President.
- The leadership of the State Audit Board shall be elected from and by its members.
Article 23 G
- The State Audit Board shall be domiciled in the nation’s capital and shall have representatives in every province.
- Further provisions regarding the State Audit Board shall be regulated by law.
Law of the Republic of Indonesia Number 15 of 2004
Concerning the Audit of State Financial Management and Accountability