Public Budget Uni Bra

8/8/2019 Public Budget Uni Bra

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PENGANGGARAN

SEKTOR PUBLIK

Dahlan TAMPUBOLON


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FUNCTIONS OF PUBLIC

BUDGETING

Political (political science)

Economic (economics)

Accountability/control (business)

Managerial/administrative (public

administration) Organizational (organization theory)


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BUDGET FORMATS

Line item -- emphasize control

pushes policy into background minimizes conflict

Program budget -- emphasize policy what should government do requires more analysis

Performance budget -- emphasize management productivity of specific tasks, not overall goals administrative outcomes


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FEDERAL V STATE/LOCAL

BUDGETING

Federal: economic and political perspectives expenditure driven

entitlements defense

State/Local:

organizational and administrative perspectives revenue driven more unified executive control more issues concerning citizen input


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ROLE OF CITIZENS

IN PUBLIC BUDGETING

Tensions:

Politics v administration in public administration theory

role of citizens is unclear

Representation v direct participation low trust in government call for participation

public interest or special interests?

Bureaucratic expertise v access to government budgeting is technical and complex role of information and education


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FAKTOR PENDUKUNG

PENGANGGARAN PARTISIPATIF

Factor 1: the nature of the formal and informal political system.

Factor 2: the willingness of state and local government officials tolisten

Factor 3: legal, institutional, and policy frameworks forparticipation

Factor 4: clear and functional decentralization framework

Factor 5: the budgeting environment, includinglinkages betweenplanning and budgeting

Factor 6: the civic culture and civic capacity for participation


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OUTCOMES & CONSEQUENCES

OF PARTICIPATORY BUDGETING


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ROLES OF GOVERNMENT AND PARTICIPANTS

1st Round (MarchJune)


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2nd Round (JulyNovember)


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Project Implementation


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TYPOLOGY OF CITIZEN

PARTICIPATION


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REFORMASI PENGELOLAAN

KEUANGAN PUBLIK


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REFORMASI PENGELOLAAN

KEUANGAN PUBLIK

UU No. 17/2003tentang Keuangan negara:Penyusunan RAPBN berpedoman pada RKP

Penyusunan RAPBD merujuk pada RKPD

UU No. 1/2004tentang Perbendaharaan Negara

UU No. 15/2004tentang Pemeriksaan danTanggung jawab KepalaNegara


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ALUR PERENCANAAN DAN

PENGANGGARAN


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PENYUSUNAN DAN

PENETAPAN RKPD


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SISTEM DAN MEKANISME PERENCANAAN DAN

PENGANGGARAN PEMBANGUNAN DAERAH

RKPD merupakan penjabaran RPJMD untuk jangka waktu 1 (satu) tahun,memuat rancangan kerangka ekonomi daerah, prioritas pembangunan daerah,rencana kerja dan pendanaannya dengan mengacu kepada Rencana KerjaPemerintah (RKP).

RKPD merupakan acuan bagi daerah dalam menyusun Rencana AnggaranPendapatan dan Belanja Daerah (RAPBD), dengan demikian Kepala daerah danDPRD dalam menentukan Kebijakan Umum APBD (KUA), serta penentuanPrioritas dan Pagu Anggaran Sementara (PPAS) didasarkan atas dokumenRKPD. KUA dan PPAS yang telah disepakati selanjutnya digunakan sebagaiacuan dalam proses penyusunan APBD.

Dari segi kerangka waktu, penyusunan dokumen RKPD harus diselesaikan pada

setiap bulan Mei, sedangkan dokumen APBD harus sudah disahkan palinglambat tanggal 1 Desember.

Substansi RKPD memuat program dan kegiatan SKPD dan dokumen RKPDmerupakan acuan bagi SKPD dalam menyempurnakan Renja SKPD untuk tahunyang sama. Proses penyusunan RKPD dilakukan secara paralel dan sifatnyasaling memberi masukan dengan proses penyusunan Rencana Kerja SKPD

(Renja SKPD).


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PENGINTEGRASIAN RKPD KE DALAM PROSES

PENGANGGARAN DAERAH

Pengintegrasian RKPD ke dalam proses penganggarantahunan daerah dilakukan melalui 3 (tiga) hal, yaitu:penyusunan KUA dan PPAS, penyusunan RKA-SKPD,dan penyusunan RAPBD.

Penyusunan KUA dan PPAS, serta penyusunan RKA-SKPD memiliki fungsi penting dan sangat fundamentalkarena menjembatani proses penerjemahan rencanake dalam penganggaran yang disusun untukmemastikan bahwa kesepakatan para pemangkukepentingan atas tujuan, sasaran, dan targetperencanaan dapat direalisasikan. Oleh karena itusangat perlu diperhatikan konsistensi dokumenperencanaan seperti RKPD dan Renja SKPD denganKUA, PPAS, dan RKA SKPD.


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PENYUSUNAN

KUA DAN PPAS

Penyusunan rancangan Kebijakan Umum APBD(KUA), serta rancangan Prioritas dan PlafonAnggaran Sementara (PPAS) merupakan

tanggung jawab Kepala Daerah yang dalampenyusunannya dibantu oleh TAPD. Penyusunanrancangan KUA dan PPAS mengacu padaPeraturan Kepala Daerah tentang RKPD dan

berpedoman pada Pedoman penyusunan APBDyang ditetapkan oleh Menteri Dalam Negerisetiap tahun


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KEBIJAKAN UMUM APBD, PPAS

Kepala daerah menyusun rancangan KUA dan rancangan PPASberdasarkan RKPD dan pedoman penyusunan APBD yang ditetapkanMenteri Dalam Negeri setiap tahun.

Rancangan KUA memuat: kondisi ekonomi makro daerah, asumsi penyusunan APBD, kebijakan pendapatan daerah, kebijakan belanja daerah, kebijakan pembiayaan daerah, dan strategi pencapaiannya.

Rancangan PPAS disusun dengan tahapan sebagai berikut:a. menentukan skala prioritas pembangunan daerah;b. menentukan prioritas program untuk masing-masing urusan; danc. menyusun plafon anggaran sementara untuk masing-masing

program/kegiatan.


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PRINSIP-PRINSIP PENYUSUNAN

KUA DAN PPAS1. Rancangan KUA disusun mengacu pada dokumen RKPD

2. Rancangan KUA berisikan antara lain: Latar belakang penyusunan KUA, tujuan penyusunan KUA dan Dasar hukum KUA. Kerangka Ekonomi Makro Daerah, yang menguraikan perkembangkann indikator ekonomi makro daerah

pada tahun sebelumnya dan rencana target ekonomi makro pada tahun perencanaan. Asumsi-asumsi dasar dalam penyusunan RAPBD yang mengacu pada asumsi dasar yang digunakan APBN,

laju inflasi, pertumbuhan PDRB dan asumsi lainnya. Kebijakan Pendapatan, Belanja dan Pembiayaan daerah Format KUA diatur dalam Permendagri 59/2007

3. Rancangan PPAS disusun secara simultan dengan penyusunan KUA

4. PPAS memuat substansi tentang latar belakang dan tujuan penyusunan PPAS, Rencana pendapatan danpenerimaan pembiayaan daerah, prioritas belanja daerah, serta plafon anggaran sementara berdasarkanurusan pemerintahan dan program/kegiatan.

5. Rancangan KUA dan PPAS tersebut disampaikan kepada DPRD untuk dibahas bersama.

6. Rancangan KUA dan PPAS dibahas bersama Pemda dengan DPRD

7. Pembahasan PPAS melalui langkah-langkah berikut : Menentukan skala prioritas dalam urusan wajib dan urusan pilihan. Menentukan urutan program dalam masing-masing urusan Menyusun plafon anggaran sementara untuk masing-masing program

8. Pembahasan KUA dan PPAS paling lambat dilaksanakan pada minggu kedua bulan Juli, yang setelahdisepakati, kemudian dituangkan dalam Nota Kesepakatan Bersama Pemerintah dengan DPRD.


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PENYUSUNAN RKA SKPD

Kepala SKPD dibantu tim penyusun Renja SKPD menyusun RKA-SKPD mengacu padapedoman penyusunan RKA-SKPD yang ditetapkan Kepala Daerah termasuk lampirannya

yang mencakup KUA, PPA, kode rekening APBD, format RKA-SKPD, analisis standarbelanja, standar satuan harga, serta mempertimbangkan standar pelayanan minimal(SPM)

RKA SKPD yang disusun menggunakan pendekatan kerangka pengeluaran jangkamenengah daerah, penganggaran terpadu dan penganggaran berdasarkan prestasikinerja.

RKA-SKPD berisikan : Ringkasan Anggaran Pendapatan, Belanja dan Pembiayaan SKPD; Rincian anggaran pendapatan SKPD ; Rincian anggaran biaya tidak langsung SKPD (periodik atau non kegiatan);

Rekapitulasi rincian anggaran belanja langsung menurut program dan kegiatanSKPD untuk tahun rencana dan tahun berikutnya (n+1);

Rincian penerimaan pembiayaan daerah; Rincian pengeluaran pembiayaan daerah;

Uraian lebih lengkap serta format yang digunakan diatur di dalam Permendagri 59/2007


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PENYUSUNAN RAPBD

Penyusunan RAPBD merupakan tahapakhir dalam penyusunan perencanaan danpenganggaran tahunan daerah, yangdisusun bersama TAPD dengan PanitiaAnggaran DPRD sebagai bahanpembahasan paripurna DPRD untuk

ditetapkan dalam Peraturan Daerah danmenjadi dasar pelaksanaan pembangunandaerah untuk tahun yang direncanakan.


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KEMENTERIAN

/ LEMBAGA

DEPARTEMEN

KEUANGAN

BADANPUSATSTATISTIK

Membahas kebutuhan

biaya input untuk

membiayaikegiatan/sub kegiatan

guna menghasilkan

output yang telah

ditetapkan

INDEKSSTANDAR

BIAYA

UMUMDAN

KHUSUS

MENYEDIAKAN DATA

HARGA DAN TINGKAT

KEMAHALAN DAERAH

MENGUSULKAN

RINCIAN BIAYAINPUT UNTUK

MENCAPAI

OUTPUT SETIAP

KEGIATAN/SUB

KEGIATAN

MENGHIMPUN DATA HASIL

PEMBAHASAN STANDAR BIAYA

KE DALAM DAFTAR STANDAR

BIAYA YG AKAN DITETAPKAN

DENGAN PERMENKEU


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RECOMMENDED

BUDGET PRACTICES


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RECOMMENDATIONS FOR LOCAL

GOVERNMENT REVENUE SOURCES

1. Financial Constraints on Local Government

2. Possible Avenues of Local Government Financing Rezoning

Land Pooling

Requesting Housing Developers to Allocate Land forCommunity Use

Selling of Municipal Bonds

Collecting of Fees

Privatization

Joint-Venture Share Equity

3. Taxation and Constitutional Bias

4. Improving the System ofRevenue Administration


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STAKEHOLDER AND

COMMUNITY

1.1 Identify Stakeholder Concerns, Needs, andPrioritiesA government should develop mechanisms to identifystakeholder concerns, needs, and priorities.

1.2 Evaluate Community Condition, ExternalFactors, Opportunities, and ChallengesA government should regularly collect and evaluate

information about trends in community condition, theexternal factors affecting it, opportunities that maybe available, and problems and issues that need to beaddressed.


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ASSES GOVERNMENT

2.1 Asess Services and Programs, and Identify Issues,Opportunities, and ChallengesA government should identify and assess the programs and servicesthat it provides, their intended purpose, and factors that could affecttheir provision in the future.

2.2 Asess Capital Assets, and Identify Issues, Opportunities, andChallengesA government should identify and conduct an assessment of its capitalassets, including the condition of the assets and factors that couldaffect the need for or ability to maintain the assets in the future.

2.3 Asess Governmental Management Systems, andI

dentifyI

ssues,Opportunities, and ChallengesA government should identify and analyze its organization andmanagement systems, including system strengths and weaknesses andfactors that could affect these systems in the future.


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GOAL

3.1IdentIfy Broad Goals

A government should identify broad goalsbased on its assessment of the community it

serves and its operating environment.

3.2 Disseminate Goals and Review with

StakeholdersA government should disseminate broad goalsand review them with stakeholders.


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DEVELOP POLICY 4.1 Develop Policy on Stabilization Funds

A government should develop policies to guide the creation, maintenance, and use of resources for financialstabilization purposes.

4.2 Develop Policy on Fees and ChargesA government should adopt policies that identify the manner in which fees and charges are set and theextent to which they cover the cost of the service provided.

4.3 Develop Policy on Debt Issuance and ManagementA government should adopt policies to guide the issuance and management of debt.

4.3a Develop Policy on Debt Level and CapacityA government should adopt a policy on the maximum amount of debt and debt service that should beoutstanding at any one time

4.4 Develop Policy on Use of One-time RevenuesA government should adopt a policy limiting the use of one-time revenues for ongoing expenditures.4.4a Evaluate the Use of Unpredictable RevenuesA government should identify major revenue sources it considers unpredictable and define how theserevenues may be used.

4.5 Develop Policy on Balancing the Operating BudgetA government should develop a policy that defines a balanced operating budget, encourages commitment to abalanced budget under normal circumstances, and provides for disclosure when a deviation from a balancedoperating budget is planned or when it occurs.

4.6 Develop Policy on Revenue DiversificationA government should adopt a policy that encourages a diversity of revenue sources.

4.7 Develop Policy on Contingency Planning

A government should have a policy to guide the financial actions it will take in the event of emergencies,natural disasters, or other unexpected events.


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PREPARE POLICIES AND

PLANS

5.1 Prepare Policies and Plans to Guide the Designof Programs and ServicesA government should develop and adopt policies andplans to guide the design of specific programs and

services.

5.2 Prepare Policies and Plans for Capital AssetAcquisition, Mahitenance, Replacement, andRetirementA government should adopt policies and plans forcapital asset acquisition, maintenance, replacement,and retirement.


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DEVELOP EVALUATE

PERFORMANCE 6.1 Develop Programs and Evaluate Delivery Mechanisms

A government should develop programs and services that are consistent with policies andplans and should evaluate alternative delivery mechanisms.

6.2 Develop Options for Meeting Capital Needs and Evaluate Acquisition AlternativesA government should develop specific capital project options for addressing capital needsthat are consistent with financial, programmatic, and capital policies and should evaluate

alternatives for acquiring the use of capital assets.

6.3 IdentIfy Functions, Programs, and/or Activities of Organizational UnitsThe functions, programs, and/or activities of the government's organizational units shouldbe identified.

6.4 Develop Performance MeasuresA government should develop and utilize performance measures for functions, programs,and/or activities.6.4a Develop Performance BenchmarksPerformance benchmarks should be developed to aid in assessing how well a function,program, and/or activity is provided and how well it meets needs.


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DEVELOP BUDGET BUDGET

STRATEGY 7.1 Develop Strategies to Facilitate Attainment of Program

and Financial GoalsA government should develop an organizational structure andmanagement strategies to facilitate attainment of program andfinancial goals.

7.2 Develop Mechanisms for Budgetary ComplianceA government should have mechanisms in place to ensurecompliance with the adopted budget.

7.3 Develop the Type, Presentation, and Time Period of the

BudgetA government should choose the type of budget, the manner inwhich it will be presented, and time period covered by thebudget that best fit its needs.


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DEVELOP OPERATING

PROCEDURE 8.1 Develop a Budget Calendar

A government should publish a comprehensive budget calendar that specifies when budgettasks are to be completed and that identifies timelines for those tasks.

8.2 Develop Budget Guidelines and InstructionsA government should prepare general policy guidelines and budget preparation instructionsfor each budget cycle.

8.3 Develop Mechanisms for Coordinating Budget Preparation and ReviewA government should develop mechanisms and assign responsibilities to provide for overallcoordination of the preparation and review of the budget.

8.4 Develop Procedures to Facilitate Budget Review, Discussion, Modification, andAdoptionA government should develop and implement a set of procedures that facilitate the review,discussion, modification, and adoption of a proposed budget.

8.5IdentIfy Opportunities for Stakeholder InputA government should provide opportunities in the budget process for obtaining stakeholderinput.


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REVENUE AND EXPENDITURE PLAN

9.1 Conduct Long-Range Financial PlanningA government should have a financial planning process that assesses the long-term financial implications of current andproposed policies, pro-grams, and assumptions and that develops appropriate strategies to achieve its goals.

9.2 Prepare Revenue ProjectionsA government should prepare multi-year projections of revenues and other resources.9.2a Analyze Major RevenuesA government should maintain an in-depth understandingof its major revenues.9.2b Evaluate the Effect of Changes to Revenue Source Rates and BasesA government should evaluate and understand the effect of potential changes to revenue source rates and bases.9.2c Analyze Tax and Fee ExemptionsA government should periodically estimate the impacts and potential foregone revenue as a result of policies thatexempt from payment, provide discounts and credits, or otherwise favor particular categories of taxpayers or service

users.9.2d Achieve Consensus on a Revenue ForecastA government should develop a process for achieving consensus on the forecast of revenues used to estimate availableresources for a budget.

9.3 Document Revenue Sources hi a Revenue Manual A government should prepare and maintain a revenue manual that documents revenue sources and factors relevant to

present and projected future levels of those revenues.

9.4 Prepare Expenditure Projections

Governments should prepare multi-year projections of expenditures for each fund and for existing and proposed newprograms.

9.5 Evaluate Revenue and Expenditure Options A government should evaluate revenue and expenditure options together, and consider the implications for other

financial indicators prior to making specific choices with regard to the proposed budget.

9.6 Develop a Capital Improvement Plan A government should develop a capital improvement plan that identifies its priorities and time frame for undertaking

capital projects and provides a financing plan for those projects.


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RECOMMENDATION AND

BUDGET SUMMARY 10.1 Prepare and Present a Recommended Budget

A government should prepare and present a recommended comprehensive program andfinancial plan (the "budget") for review by stakeholders and consideration for adoption bythe governing body.

1O.la Describe Key Policies, Plans, and GoalsA government should include a description of key programmatic and financial policies, plans,and goals in its budget documents.

1O.lb

Identify Key

IssuesThe budget and the budget deliberation process should highlight key issues and decisions.

1O.lc Provide a Financial OverviewBudget documents should contain a description of the short-term and long-term financialplan of the government.

1O.ld Provide a Guide to OperationsBudget documents should include information that provides the reader with a guide to theprograms the government operates and the organizational structure in place to providethose programs and services.

1O.le Explain the Budgetary Basis of AccountingThe budget should include a description of the relationship between the form of accountingused to describe revenues and expenditures in the budget, and the form of accounting usedto prepare the annual financial report.

1O.lf Prepare a Budget SummaryA government should prepare a summary of both the proposed and final budget.

1O.lg Present the Budget hi a Clear, Easy-to-Use FormatA government should adopt a budget that meets all statutory requirements prior to the

beginning of the fiscal year.


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MONITOR, MEASURE, AND

EVALUATE 11.1 Monitor, Measure, and Evaluate Program Performance

A government should periodically evaluate the performance of the programs andservices it provides.

11.la Monitor, Measure, and Evaluate Stakeholder SatisfactionGovernments should Monitor and evaluate stakeholder satisfaction with programs andservices.

11.2 Monitor, Measure, and Evaluate Budgetary PerformanceA government should evaluate its financial performance relative to the adoptedbudget.

11.3 Monitor, Measure, and Evaluate Financial ConditionA government should Monitor and evaluate its financial condition.

11.4 Monitor, Measure, and Evaluate External FactorsGovernments should Monitor and evaluate external factors that may affect budgetand financial performance and achievement of goals.

11.5 Monitor, Measure, and Evaluate Capital Program ImplementationGovernments should Monitor, measure, and evaluate capital program implementation.


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ADJUST

12.1 Adjust the BudgetThe budget should be adjusted during the budget period shouldunforeseen events require changes to the original budget plan.

12.2 Adjust Policies, Plans, Programs, and Management

StrategiesA government should adjust its policies, plans, programs, andmanagement strategies during the budget period, asappropriate.

12.3 Adjust Broad Goals, If Appropriate

A government should modify or change its broad goals ifconditions change sufficiently that these goals are no longerappropriate.


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Public Budget Uni Bra

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