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Lembaga, atau Pemerintah Daerah) yang berhasil meraih opini Wajar 
            
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dibandingkan dengan periode sebelumnya.",
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(WTP) atas Laporan Keuangan Kementerian/ Lembaga dan Pemerintah Daerah 
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(WTP) atas Laporan Keuangan Kementerian/ Lembaga dan Pemerintah Daerah 
            
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(Provinsi/Kabupaten/Kota)",
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(Provinsi/Kabupaten/Kota)",
            
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