Below is a document presenting the factual findings from the implementation of the Agreed Upon Procedure (AUP) on the cash receipt and expenditure report of Yayasan Berbakti Semangat Indonesia for the period from February 13, 2023, to April 30, 2024.

This procedure was carried out based on the request and agreement between the Foundation and the auditor, with the objective of examining and evaluating the accuracy and completeness of the submitted financial reports. The findings in this report are expected to provide a transparent and objective overview of the Foundation’s cash management during the specified period, as well as serve as a basis for improving and strengthening the financial system in the future.