IAU activity evaluation Public Accountant office Evaluation Management Report and Prognosis 2013 Evaluasi kegiatan sPI

ANNUAL REPORT 2013 | PT PERKEBUNAN NUSANTARA X PERSERO 223 Audit Committee Activity Implementation Audit Committee activity implementation in 2013 is disclosed as follows:

1. IAU activity evaluation

IAU audit object to Business Unit in 2013 covering 14 Sugar Business Units including Bone, Camming and Takalar, and 3 Tobacco Business Unit, 3 Hospitals, 2 Tobacco Research Centers, 1 Sugar Research Center, 1 Bobbin Industry, BOD Office, 2 Hospital and Tobacco Business Units, 2 Sugarcane Development area Tuban-Bojonegoro Madura, and 1 Subsidiary, PT Dasaplast Nusantara. Risk mapping audit priority in the Company, among others: 1 Lack of sugar cane material, 2 milling capacity and plants performance, 3 HR competency and caderization, 4 goods and services procurement, 5 plants equipment investment, 6 Exported tobacco quality, 7 Cost controlling, 8 Hospital Operational, 9 Manufacturing Operational, 10 Goods and Services Inventories. Total Audit Result Report issued as of December 2 nd , 2013 was 54 LHP or 93.1 from the plan 58 LHP.

2. Public Accountant office Evaluation

Meeting with Public Accountant Office had been conducted with several objects, as follows: 1 Compliance with Budget Plan 2013 realization, 2 Management Letter which includes GKP quality standardization, Investment project 2013 settlement delay, Jengkol HGU Land utilization by P3GI and KKP-E loan disbursement monitoring from PKBL for TL SM, MP, MR and Madura Development which potentially loss amounted to Rp10,080,848,615. Moreover, there was also other payables deposit from public direct donation with more than 1 year maturity consisted of BLM KBIKBDBongar Ratoon fund in severl SM amounted to Rp1,449,322,061.

3. Management Report and Prognosis 2013

Monthly production Prognosis and Income Statement Prognosis evaluation has been carried from every business unit through Audit Committee report. Laporan Pelaksanaan Tugas Komite Audit Pelaksanaan kegiatan Komite Audit pada tahun 2013 dapat kami uraikan sebagai berikut:

1. Evaluasi kegiatan sPI

Obyek Pemeriksaan SPI ke Unit Usaha tahun 2013 adalah 14 UUS Gula termasuk Bone, Camming, dan Takalar, maupun 3 UUS Tembakau, 3 Rumah sakit, 2 Litbang Tembakau, 1 Litbang Gula, 1 Industri Bobbin, Kantor Direksi, 2 SBU RS dan Tembakau, 2 Daerah Pengembangan Tebu Tuban-Bojonegoro, Madura, dan 1 Anak Perusahaan PT Dasaplast Nusantara. Prioritas pemeriksaan peta resiko perusahaan antara lain: 1 Kekurangan jumlah bahan baku tebu, 2 kapasitas giling dan kinerja pabrik, 3 Kompetensi dan kaderisasi SDM, 4 Pengadaan Barang dan Jasa, 5 Investasi alat pabrik, 6 Kualitas tembakau eksport, 7 Pengendalian Biaya, 8 Operasional Rumah Sakit, 9 Operasional Pengolahan, 10 Persediaan Bahan dan Barang. Jumlah Laporan Hasil Pemeriksaan LHP yang diterbitkan sampai dengan tanggal 2 Desember 2013 sebanyak 54 LHP atau 93,1 terhadap rencana 58 LHP.

2. Evaluasi Pemeriksaan kAP