A Legal Aspect of the Return of State Financial Losses Based on Report of Supreme Audit Board

The settlement of State losses to the treasurer has important meaning in order to secure the State finances. As an effort to restore the State finances by obtaining indemnity suffered by the State, the settlement of losses against the treasurer can also be a lesson as well as the enforcement of the discipline and responsibility of the treasurer in the management of State finances. The research is empirical-normative legal research. The empirical aspect is a reality of the implementation of the examination recommendation of the Supreme Audit Board of the Republic of Indonesia in the case of the settlement of State losses against the treasurer. The results show that The implementation of the Supreme Audit Board’ Recommendation in South Sulawesi Province cannot be done entirely for the achievement of good State financial management objectives. The recommendation of the Supreme Audit Board is corrective actions that must be followed-up for the achievement of orderly, lawful, efficient, economical, effective, transparent and accountable financial management by considers justice and properness. Legal steps that can be taken in order that the recommendation of the Supreme Audit Board in the South Sulawesi Province can have a forcing law force by strengthening the legal basis of the implementation of the recommendation of the Supreme Audit Board and cooperate with law enforcement officials authorized to conduct criminal prosecution if a rule has been violated.