PENGANGGARAN SEKTOR

PUBLIK
Dahlan TAMPUBOLON
 Functions of Public Budgeting

• Political (political science)

• Economic (economics)
• Accountability/control (business)
• Managerial/administrative (public
administration)
• Organizational (organization theory)
 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
 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
 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
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 to

listen

Factor 3: legal, institutional, and policy frameworks for

participation

Factor 4: clear and functional decentralization framework

Factor 5: the budgeting environment, includinglinkages between

planning and budgeting

Factor 6: the civic culture and civic capacity for participation

Outcomes & Consequences
of Participatory Budgeting
Roles of Government and Participants
1st Round (March–June)
Roles of Government and Participants
2nd Round (July–November)
Roles of Government and Participants
Project Implementation
Typology of Citizen Participation
Reformasi pengelolaan keuangan
publik
 Reformasi pengelolaan keuangan
publik
– UU No. 17/2003
tentang Keuangan negara:
•Penyusunan RAPBN berpedoman pada RKP
•Penyusunan RAPBD merujuk pada RKPD

– UU No. 1/2004
tentang Perbendaharaan Negara

– UU No. 15/2004
tentang Pemeriksaan danTanggung jawab Kepala
Negara
ALUR PERENCANAAN DAN
PENGANGGARAN
PENYUSUNAN DAN PENETAPAN
RKPD
 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 Kerja Pemerintah
(RKP).

• RKPD merupakan acuan bagi daerah dalam menyusun Rencana Anggaran

Pendapatan dan Belanja Daerah (RAPBD), dengan demikian Kepala daerah dan
DPRD dalam menentukan Kebijakan Umum APBD (KUA), serta penentuan
Prioritas dan Pagu Anggaran Sementara (PPAS) didasarkan atas dokumen RKPD.
KUA dan PPAS yang telah disepakati selanjutnya digunakan sebagai acuan dalam
proses penyusunan APBD.

• Dari segi kerangka waktu, penyusunan dokumen RKPD harus diselesaikan pada
setiap bulan Mei, sedangkan dokumen APBD harus sudah disahkan paling lambat
tanggal 1 Desember.

• Substansi RKPD memuat program dan kegiatan SKPD dan dokumen RKPD
merupakan acuan bagi SKPD dalam menyempurnakan Renja SKPD untuk tahun
yang sama. Proses penyusunan RKPD dilakukan secara paralel dan sifatnya saling
memberi masukan dengan proses penyusunan Rencana Kerja SKPD (Renja SKPD).
 PENGINTEGRASIAN RKPD KE DALAM PROSES
PENGANGGARAN DAERAH

• Pengintegrasian RKPD ke dalam proses penganggaran

tahunan 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 fundamental
karena menjembatani proses penerjemahan rencana
ke dalam penganggaran yang disusun untuk memastikan
bahwa kesepakatan para pemangku kepentingan atas
tujuan, sasaran, dan target perencanaan dapat
direalisasikan. Oleh karena itu sangat perlu
diperhatikan konsistensi dokumen perencanaan
seperti RKPD dan Renja SKPD dengan KUA, PPAS, dan
RKA SKPD.
 Penyusunan
KUA dan PPAS
• Penyusunan rancangan Kebijakan Umum APBD
(KUA), serta rancangan Prioritas dan Plafon
Anggaran Sementara (PPAS) merupakan
tanggung jawab Kepala Daerah yang dalam
penyusunannya dibantu oleh TAPD. Penyusunan
rancangan KUA dan PPAS mengacu pada
Peraturan Kepala Daerah tentang RKPD dan
berpedoman pada Pedoman penyusunan APBD
yang ditetapkan oleh Menteri Dalam Negeri
setiap tahun
 Kebijakan Umum APBD, PPAS

Kepala daerah menyusun rancangan KUA dan rancangan PPAS

berdasarkan RKPD dan pedoman penyusunan APBD yang ditetapkan
Menteri 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; dan
c. menyusun plafon anggaran sementara untuk masing-masing
program/kegiatan.
 Prinsip-prinsip penyusunan KUA dan PPAS
1. 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 dan
penerimaan pembiayaan daerah, prioritas belanja daerah, serta plafon anggaran sementara berdasarkan
urusan 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 setelah
disepakati, kemudian dituangkan dalam Nota Kesepakatan Bersama Pemerintah dengan DPRD.
 Penyusunan RKA SKPD
• Kepala SKPD dibantu tim penyusun Renja SKPD menyusun RKA-SKPD mengacu pada
pedoman penyusunan RKA-SKPD yang ditetapkan Kepala Daerah termasuk lampirannya
yang mencakup KUA, PPA, kode rekening APBD, format RKA-SKPD, analisis standar
belanja, standar satuan harga, serta mempertimbangkan standar pelayanan minimal
(SPM)

• RKA SKPD yang disusun menggunakan pendekatan kerangka pengeluaran jangka

menengah daerah, penganggaran terpadu dan penganggaran berdasarkan prestasi
kinerja.

• 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 kegiatan
SKPD 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
 Penyusunan RAPBD

• Penyusunan RAPBD merupakan tahap

akhir dalam penyusunan perencanaan dan
penganggaran tahunan daerah, yang
disusun bersama TAPD dengan Panitia
Anggaran DPRD sebagai bahan
pembahasan paripurna DPRD untuk
ditetapkan dalam Peraturan Daerah dan
menjadi dasar pelaksanaan pembangunan
daerah untuk tahun yang direncanakan.
 MENGHIMPUN DATA HASIL
PEMBAHASAN STANDAR BIAYA
KE DALAM DAFTAR STANDAR
DEPARTEMEN BIAYA YG AKAN DITETAPKAN
KEUANGAN DENGAN PERMENKEU

Membahas kebutuhan
biaya input untuk
membiayai
INDEKS
kegiatan/sub kegiatan
STANDAR
guna menghasilkan
KEMENTERIAN/ BIAYA
output yang telah
LEMBAGA UMUM DAN
ditetapkan
KHUSUS
MENGUSULKAN
RINCIAN BIAYA BADAN PUSAT
INPUT UNTUK STATISTIK
MENCAPAI MENYEDIAKAN DATA
OUTPUT SETIAP HARGA DAN TINGKAT
KEGIATAN/SUB KEMAHALAN DAERAH
KEGIATAN
Recommended Budget Practices
 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 for
Community Use
• Selling of Municipal Bonds
• Collecting of Fees
• Privatization
• Joint-Venture Share Equity
3. Taxation and Constitutional Bias
4. Improving the System of Revenue Administration
 Stakeholder and Community
• 1.1 Identify Stakeholder Concerns, Needs, and
Priorities
A government should develop mechanisms to identify
stakeholder con­cerns, needs, and priorities.

• 1.2 Evaluate Community Condition, External

Factors, Opportunities, and Challenges
A government should regularly collect and evaluate
information about trends in community condition, the
external factors affecting it, opportu­nities that may
be available, and problems and issues that need to be
addressed.
 Asses Government
• 2.1 Asess Services and Programs, and Identify Issues, Opportuni­
ties, and Challenges
A government should identify and assess the programs and services
that it provides, their intended purpose, and factors that could affect
their provision in the future.

• 2.2 Asess Capital Assets, and Identify Issues, Opportunities, and

Challenges
A government should identify and conduct an assessment of its capital
assets, including the condition of the assets and factors that could
affect the need for or ability to maintain the assets in the future.

• 2.3 Asess Governmental Management Systems, and Identify Issues,

Opportunities, and Challenges
A government should identify and analyze its organization and manage­
ment systems, including system strengths and weaknesses and factors
that could affect these systems in the future.
 goal
• 3.1 IdentIfy Broad Goals
A government should identify broad goals
based on its assessment of the community it
serves and its operating environment.

• 3.2 Disseminate Goals and Review with

Stakeholders
A government should disseminate broad goals
and review them with stakeholders.
•
Develop policy
4.1 Develop Policy on Stabilization Funds
A government should develop policies to guide the creation, maintenance, and use of resources for financial stabilization
purposes.

• 4.2 Develop Policy on Fees and Charges

A government should adopt policies that identify the manner in which fees and charges are set and the extent to which
they cover the cost of the service provided.

• 4.3 Develop Policy on Debt Issuance and Management

A government should adopt policies to guide the issuance and manage­ment of debt.

4.3a Develop Policy on Debt Level and Capacity

A government should adopt a policy on the maximum amount of debt and debt service that should be outstanding at any
one time

• 4.4 Develop Policy on Use of One-time Revenues

A government should adopt a policy limiting the use of one-time revenues for ongoing expenditures.
4.4a Evaluate the Use of Unpredictable Revenues
A government should identify major revenue sources it considers unpre­dictable and define how these revenues may be
used.

• 4.5 Develop Policy on Balancing the Operating Budget

A government should develop a policy that defines a balanced operating budget, encourages commitment to a balanced
budget under normal circumstances, and provides for disclosure when a deviation from a balanced operating budget is
planned or when it occurs.

• 4.6 Develop Policy on Revenue Diversification

A 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.
 Prepare Policies and Plans
• 5.1 Prepare Policies and Plans to Guide the Design
of Programs and Services
A government should develop and adopt policies and
plans to guide the design of specific programs and
services.

• 5.2 Prepare Policies and Plans for Capital Asset

Acquisition, Mahite­nance, Replacement, and
Retirement
A government should adopt policies and plans for
capital asset acquisition, maintenance, replacement,
and retirement.
 Develop evaluate performance
• 6.1 Develop Programs and Evaluate Delivery Mechanisms
A government should develop programs and services that are consistent with policies and
plans and should evaluate alternative delivery mecha­nisms.

• 6.2 Develop Options for Meeting Capital Needs and Evaluate Acquisi­tion Alternatives
A government should develop specific capital project options for address­ing capital needs
that 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 Units

The functions, programs, and/or activities of the government's organiza­tional units should
be identified.

• 6.4 Develop Performance Measures

A government should develop and utilize performance measures for functions, programs,
and/or activities.
6.4a Develop Performance Benchmarks
Performance benchmarks should be developed to aid in assessing how well a function,
program, and/or activity is provided and how well it meets needs.
 Develop budget budget strategy
• 7.1 Develop Strategies to Facilitate Attainment of Program
and Financial Goals
A government should develop an organizational structure and
manage­ment strategies to facilitate attainment of program and
financial goals.

• 7.2 Develop Mechanisms for Budgetary Compliance

A government should have mechanisms in place to ensure
compliance with the adopted budget.

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

Budget
A government should choose the type of budget, the manner in
which it will be presented, and time period covered by the
budget that best fit its needs.
 Develop Operating Procedure
• 8.1 Develop a Budget Calendar
A government should publish a comprehensive budget calendar that specifies when budget
tasks are to be completed and that identifies timelines for those tasks.

• 8.2 Develop Budget Guidelines and Instructions

A government should prepare general policy guidelines and budget preparation instructions
for each budget cycle.

• 8.3 Develop Mechanisms for Coordinating Budget Preparation and Review

A government should develop mechanisms and assign responsibilities to provide for overall
coordination of the preparation and review of the budget.

• 8.4 Develop Procedures to Facilitate Budget Review, Discussion, Modification, and

Adoption
A government should develop and implement a set of procedures that facilitate the review,
discussion, modification, and adoption of a proposed budget.

• 8.5 IdentIfy Opportunities for Stakeholder Input

A government should provide opportunities in the budget process for obtaining stakeholder
input.
 Revenue and expenditure plan
• 9.1 Conduct Long-Range Financial Planning
A government should have a financial planning process that assesses the long-term financial implications of current and
proposed policies, pro-grams, and assumptions and that develops appropriate strategies to achieve its goals.

• 9.2 Prepare Revenue Projections

A government should prepare multi-year projections of revenues and other resources.
9.2a Analyze Major Revenues
A government should maintain an in-depth understanding of its major revenues.
9.2b Evaluate the Effect of Changes to Revenue Source Rates and Bases
A government should evaluate and understand the effect of potential changes to revenue source rates and bases.
9.2c Analyze Tax and Fee Exemptions
A government should periodically estimate the impacts and potential foregone revenue as a result of policies that exempt
from payment, provide discounts and credits, or otherwise favor particular categories of taxpayers or service users.
9.2d Achieve Consensus on a Revenue Forecast
A government should develop a process for achieving consensus on the forecast of revenues used to estimate available
resources 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 new
programs.

• 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.
 Recommendation and Budget
summary
• 10.1 Prepare and Present a Recommended Budget
A government should prepare and present a recommended comprehen­sive program and
financial plan (the "budget") for review by stakeholders and consideration for adoption by
the governing body.
• 1O.la Describe Key Policies, Plans, and Goals
A government should include a description of key programmatic and financial policies, plans,
and goals in its budget documents.
• 1O.lb Identify Key Issues
The budget and the budget deliberation process should highlight key issues and decisions.
• 1O.lc Provide a Financial Overview
Budget documents should contain a description of the short-term and long-term financial
plan of the government.
• 1O.ld Provide a Guide to Operations
Budget documents should include information that provides the reader with a guide to the
programs the government operates and the organiza­tional structure in place to provide those
programs and services.
• 1O.le Explain the Budgetary Basis of Accounting
The budget should include a description of the relationship between the form of accounting
used to describe revenues and expenditures in the budget, and the form of accounting used
to prepare the annual financial report.
• 1O.lf Prepare a Budget Summary
A government should prepare a summary of both the proposed and final budget.
• 1O.lg Present the Budget hi a Clear, Easy-to-Use Format
A government should adopt a budget that meets all statutory requirements prior to the
beginning of the fiscal year.
 Monitor, Measure, and Evaluate
• 11.1 Monitor, Measure, and Evaluate Program Performance
A government should periodically evaluate the performance of the programs and
services it provides.
• 11.la Monitor, Measure, and Evaluate Stakeholder Satisfaction
Governments should Monitor and evaluate stakeholder satisfaction with programs and
services.

• 11.2 Monitor, Measure, and Evaluate Budgetary Performance

A government should evaluate its financial performance relative to the adopted
budget.

• 11.3 Monitor, Measure, and Evaluate Financial Condition

A government should Monitor and evaluate its financial condition.

• 11.4 Monitor, Measure, and Evaluate External Factors

Governments should Monitor and evaluate external factors that may affect budget
and financial performance and achievement of goals.

• 11.5 Monitor, Measure, and Evaluate Capital Program Implementation

Governments should Monitor, measure, and evaluate capital program implementation.
 Adjust
• 12.1 Adjust the Budget
The budget should be adjusted during the budget period should
unfore­seen events require changes to the original budget plan.

• 12.2 Adjust Policies, Plans, Programs, and Management

Strategies
A government should adjust its policies, plans, programs, and
manage­ment strategies during the budget period, as appropriate.

• 12.3 Adjust Broad Goals, If Appropriate

A government should modify or change its broad goals if
conditions change sufficiently that these goals are no longer
appropriate.