ANALYSIS OF IMPLEMENTING SUPERVISION BY MAKASSAR CITY INSPECTORATE

Abstract

                                                                                          Abstract

 The problem dicussed in this research is how the conducting of supervision done by Inspectorate  of  Makassar  City.  Based  on  these  problems,  this  study  aims  to  obtain information on implementation of the supervision, whether it has been able to realize the change towards a better and good impact for the Regional Device Work Unit (SKPD) government  of  Makassar  City.  The  research  method  is  descriptive  qualitative.  The informants of the study are Head of Evaluation and Reporting Sub Division, Head of Sub Division of Planning, Chairman of Auditor Team, and Auditor. The result of the research concludes that for the implementation of the supervision, the Inspectorate of  Makassar  City  performs  several  processes  that  support  to  carry  out  the implementation of such supervision on the examination, checking the government apparatus and in the financial field. Then in the testing process there is physical/ goods proof testing that has been done transparently and accurately, and has been in accordance with existing procedures/policies, also perform testing financial statements good,  reliable  and  accountable.  Furthermore,  the  follow-up  process,  ie.  carry  out communication with the audit by rediscussing after the examination, monitoring the follow-up done by escorting each process or flow of inspection at each related agencies, then concluded the status of findings which in this case contains only conclusions or recommendations from the results of the investigation, then carried out the process of completion is done with four ways that have been very good and effective in order to account for if it is indicated error or deviation.

Keywords: Deviation, Inspectorate, Supervision, Municipality.