LAST July, a one-page letter from Finance Minister Boediono landed on the desk of Ari Soelendro, Head of the Development Finance Controller (BPKP). The minister requested that the agency commence auditing non-physical development funds. These are called decentralized funds that are provided by the central government to the regions through several technical departments.

Minister Boediono certainly would not have asked the BPKP to carry out