1

PENYUSUNAN ANGGARAN DAN MANAJEMEN KEUANGAN DAERAH

(Local Public Budgeting and Finance Management)*

2

• UU No. 32 dan 33 tahun 2004• Era otonomi dan desentralisasi fiskal• Isu sentral: manajemen keuangan

daerah• Perubahan paradigma pengelolaan

keuangan daerah: Public oriented

3

“A plan for introducing programs deal with objectives and goals within a period, including an estimate of resources required, usually compared with past periods and showing future requirements”

4

What does the budget represent?

• A plan

• An agreement

• A controlling device

• A legal obligation

• A symbol

5

• Suatau dokumen yang dikeluarkan oleh pemerintah daerah yang merepresentasikan rencana dan prioritas pembangunan selama periode tertentu

• APBD = dokumen politik = public budget = dokumen public

6

UU.NO. 17 TAHUN 2003: Keuangan Negara

• APBD merupakan wujud pengelolaan keuangan daerah yang ditetapkan setiap tahun dengan Peraturan Daerah.

• APBD terdiri atas anggaran pendapatan, anggaran belanja, dan pembiayaan.

7

Responsible Government and Budgeting

• Responsible to whom?

“Constituency”

• Responsible for what?

“Revenue and expenditure control”

8

Principles of Sound Budgeting and Financial Management

(APBD yg baik)

• Comprehensiveness and Discipline

• Legitimacy

• Predictability

• Honesty

• Information

• Transparency and Accountability

9

10

Traditional Budgeting

• Berorientasi pada input • Penyusunan anggaran yang didasarkan atas

pendekatan incrementalism• Struktur dan susunan anggaran yang

bersifat line-item.

11

• Public oriented

• Akuntabilitas

• Value for Money

• Honesty

• Transparansi

• Pengendalian

12

Hak masyarakat (Public Right)

• Hak untuk mengetahui (right to know)• Hak untuk diberi informasi (right to be

informed) yang meliputi hak untuk diberi penjelasan secara terbuka atas permasalahan tertentu yang menjadi perdebatan publik.

• Hak untuk didengar aspirasinya (right to be heard and to be listened to).

13

Common Weaknesses in Public Sector Performance

• Poor planning• No links between policy making, planning, and

budgeting• Poor expenditure control• Inadequate funding of operations and maintenance• Little relationship between budget as formulated

and budget as executed

• Inadequate accounting systems

14

Common Weaknesses in Public Sector Performance, cont.

• Unreliability in the flow of budgeted funds to agencies and to lower levels of government

• Poor management of external aid• Poor cash management• Inadequate reporting of financial performance• Poorly motivated staff

15

The Characteristics of Budget Systems Requiring Reform

• Almost exclusive focus on inputs• Input focus takes a short-term approach to budget

decision making

• Cabinet and/or central agencies extensively involved in micro decision making

• Last minute, across-the-board cuts, including during budget execution

• Weak decision making and last-minute cuts cause unpredictability of funding

16

The Characteristics of Budget Systems Requiring Reform, cont.

• Incentives to spend everything in the budget early in the year

• Existing policy subject to very little scrutiny from one year to the next

• A lack of clarity as to purpose and task and therefore poor information on the performance of policies, programs and services, and their cost

• Few incentives to improve the performance of resource use

17

Improving Public Expenditure Management

• A greater focus on performance

• Adequate links between policy making, planning, and budgeting

• Well-functioning accounting and financial management systems

• Attention to the links between budgeting/financial management systems and other government systems/processes

18