The major lesson learned from implementing the program is that it is generally difficult to implement reform measures that involve institutional shrinking and downsizing staff as in the case of the Badan Pengawasan Keuangan dan Pembangunan or Financial Supervisory and Development Board, now the government internal auditors (BPKP). The BPKP was a well-entrenched auditing institution with about 6,500 staff, about 5,000 of whom were spread in about 30 regional offices. The downsizing of the BPKP as contemplated under the program would have necessitated moving its staff to other audit institutions such as the inspectorate generals of individual ministries, badan pengawasan daerah or regional internal audit bodies (BAWASDAs), and the Badan Pemeriksa Keuangan or Audit Board of the Republic of Indonesia (BPK). That was found to be difficult, as it involved changes in seniority, salaries, and staff positions. The strong political backing that the BPKP appeared to enjoy further exacerbated the problem.
State Audit Reform Sector Development Program