OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS

S tate financ ial Management which raises state's financial losses shows that there is a separation between official responsibilities and personal responsibility. The limits for determining the distinction of personal responsibility and official responsibilities when there is a state financial loss are the presence of mens rea (inner attitude and malicious intent) and maladministration. National Audit Boar d Report (LHP BPK) is used to determine the transition of official responsibilities into personal responsibilities in relation to the findings of unlawful acts, misuse of authority, opportunities or means available to them due to position. This is in line with the objective of settling the financial losses of the state from the legal aspects of state administration which emphasize the restoration of state financial losses, although the penalty can be cumulative with criminal, civil and administrative penalties. Keywords : state finance, official responsibilities and personal responsibility , mens rea, maladminis-tration