In accordance with the mandate of Law No. 17 of 2003 and PP No. 71 of 2010, starting in 2015, regional governments must use the accrual basis. BPKP Representatives of Papua Province apply an accrual basis in the preparation and presentation of Balance Sheets, Operational Reports, and Changes in Equity Reports and cash bases for the preparation and presentation of Budget Realization Reports. The task of the BPKP is to administer government affairs in the field of supervision of state or regional finance and national development. internal government supervision, the BPKP has a role to assist the government in building good and clean governance, helping to solve problems that occur and provide input or solutions.