Reporting Deadline for BLUD Health Centres
Home Affairs Regulation 79/2018 requires annual BLUD financial statements and a performance report within two months after the period ends, following review by the regional oversight unit.
Key points
- Activities not covered by government accounting standards are recorded under an accounting policy set by regional head regulation.
- The oversight unit's review results form part of the annual BLUD financial statements.
Community health centres (Puskesmas) that have adopted Regional Public Service Agency (BLUD) status prepare their own financial statements. Articles 99 and 100 of Home Affairs Regulation 79 of 2018 on BLUD set out this duty.
Under Article 100(2), annual financial statements with a performance report are submitted within two months after the reporting period ends, after review by the regional work unit responsible for oversight. For financial year 2026, that limit falls at the end of February 2027.
Seven components
Article 99(2) lists seven components of BLUD financial statements: budget realisation report, statement of changes in budget surplus, balance sheet, operational report, cash flow statement, statement of changes in equity, and notes to the financial statements.
Paragraph (3) sets the basis of preparation, which is government accounting standards. Some BLUD activities are of a kind those standards do not cover. For these, paragraphs (4) and (5) require the BLUD to develop its own accounting policy, set by regional head regulation.
Paragraph (6) adds a performance report showing the BLUD’s results or outputs. It accompanies the financial statements and is submitted by the same deadline.
Review before submission
The two-month deadline contains a stage that is easy to miss in scheduling. Annual statements are submitted after review by the oversight unit, and Article 100(4) makes the review results part of the annual BLUD financial statements.
Preparers at the health centre therefore have less than two months. First, the December general ledger is closed and cash is reconciled. Next, the seven components and the performance report are prepared. The statements then go for review, and corrections from the review are entered before the end of February.
Into the Health Office statements
Article 100(3) requires BLUD statements to be integrated or consolidated into those of the regional work unit, then into the regional government statements. For a health centre, that unit is the Health Office.
A delay at one health centre therefore holds up the Health Office statements, and a difference found after consolidation has to be corrected at two levels.
These statements are then audited under Article 99(7). The examiner, terms of reference and procurement schedule are set out on the BLUD Puskesmas audit page, in Indonesian.
Frequently asked questions
Are half-year statements also required?
Yes. Article 100(1) requires the BLUD head to prepare half-year and annual statements. The two-month deadline in paragraph (2) is stated for annual statements.