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√ Definition of APBD, Functions, Structure & Compilation (Complete)

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Definition of APBD, Function, Structure & Compilation (Complete) - On this occasion About Knowledge will discuss about the budget. Which in this discussion explains the meaning of APBD, APBD function, APBD structure and method of APBD preparation in a brief and clear manner. For more details, please refer to the following review.

Definition of APBD, Function, Structure & Compilation (Complete)

APBD is an instrument that is used as a tool with the aim of improving public and community services in the region. In its application, APBD can describe the needs and capabilities of each region according to its own uniqueness and potential.

Definition of APBD (Regional Revenue and Expenditure Budget)

The Regional Revenue and Expenditure Budget (APBD) is a regional annual financial plan that is discussed and agreed upon jointly by Regional Government with the Regional People's Representative Council (DPRD), and established through Regional Regulation (Permendagri No.13 Tahun 2006).

APBD Structure and Components (Regional Revenue and Expenditure Budget)

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The structure and components of the APBD are as follows:

1. Regional Income

In accordance with Article (79) of Law No. 22 of 1999 and Articles (3), (4) of Law No. 25 of 1999 and Article (157) of Law No. 32 of 2004. It is said that the source of regional income/revenue consists of:

Regional Original Income (PAD), includes:

a. Local tax

  • Regional Retribution
  • Processing Results of Regional Wealth
  • Other legitimate regional original income

b. Balancing Fund

  • Tax Revenue Sharing Fund
  • Non-Tax Revenue Sharing Fund
  • General Allocation Fund (DAU)
  • Special Allocation Fund (DAK)

c. Other Legitimate Regional Revenues

2. Regional Budget

The Regional Expenditure Budget is an expenditure budget that is used for the purposes of carrying out government tasks in the region.

3. Regional Financing

Regional Financing, namely any receipts that need to be repaid and/or expenditures that are will be received again, either in the relevant fiscal year or budget years next.

Legal Basis of APBD (Regional Revenue and Expenditure Budget)

  1. Article 78 paragraph 1 in Law Number 22 of 1999. Regarding Regional Government which states that the implementation of regional government and DPRD tasks is financed from and at the expense of the Regional Revenue and Expenditure Budget (APBD).
  2. Law Number 32 of 2004 concerning Regional Government.
  3. Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments.

APBD Function (Regional Income and Expenditure Budget)

The following are the functions of the APBD, namely:

  1. Authorization Function

APBD is the government's basis and guideline in carrying out regional revenues and expenditures in that year.

  1. Planning Function

APBD is used as a guide in planning work programs and management of government activities in accordance with predetermined provisions.

  1. Oversight function

The APBD is a reference for the community and the Regional Community Representative Council (DPRD) in overseeing the performance of the government concerned.

  1. Allocation Function

APBD is used to allocate funds for public purposes such as creating jobs, reducing wastage of resources, and increasing economic effectiveness.

  1. Distribution Function

APBD is distributed with the aim of creating justice and propriety in society.

  1. Stabilization Function

APBD can also be a tool to stabilize the economy if there are extreme problems such as sharply rising inflation, rapidly growing unemployment, etc. APBD can maintain and seek solutions to these problems so that the balance of the regional economy is maintained.

APBD Purpose (Regional Revenue and Expenditure Budget)

  • Assisting local governments in achieving their fiscal goals (implementation of budget policies).
  • Improving interdepartmental coordination within the local government environment.
  • Creating efficiency and fairness in the provision of public goods and services through their authority.
  • Assist local governments to meet their priorities.
  • Increase the transparency and accountability of local governments to the Regional People's Representative Council (DPRD) and the community.

APBD Preparation Process (Regional Revenue and Expenditure Budget)

There are several processes in preparing the APBD, namely:

Preparation of Local Government Work Plans (RKPD)

The preparation of the Regional Government Work Plan (RKPD) is the preparation of programs and activities to be carried out at the time concerned. When viewed from the time, this work plan is divided into three:

  1. The Regional Long Term Development Plan (RPJPD), is a government plan for a period of 20 years.
  2. The Regional Medium Term Development Plan (RPJMD), is a government plan for a period of 5 years.
  3. The Regional Government Work Plan (RKPD), is the annual work plan of the local government.

This Regional Government Work Plan contains the regional economic framework, priorities, development, measurable program plans with funding, and regional obligations. In preparing the RKPD, it will focus on the evaluation results of the achievement of program implementation and activities in previous years.

Drafting of APBD General Policy (KUA)

APBD General Policy (KUA) is a document that contains policies on income, spending and financing as well as the underlying assumptions for a period of one year. The drafting of the APBD General Policy (RKUA) is guided by the preparation of the APBD which is stipulated by the Minister of Home Affairs every year.

Determination of Priorities and Temporary Budget Ceilings (PPAS)

Priorities and Temporary Budget Ceilings (PPAS) are priority program designs and maximum limits the budget given to the Regional Work Units (SKPD) that run each program the.

Based on Article 87 paragraph (2) Permendagri No.13 of 2006. The regional head submits the PPAS draft to the Regional People's Representative Council (DPRD) which will then be discussed by the Team Regional Government Budget (TAPD) and DPRD Budget Committee no later than the second week of July of the fiscal year walk.

Then the PPAS will be determined as a Budget Priority and Ceiling (PPA) no later than the end of July of the current budget year.

Preparation of Work Plans and Budgets for Regional Work Units (RKA-SKPD)

The preparation of RKA-SPKD must be able to present clear information about objectives, targets, workload, unit price, as well as the benefits and results to be achieved for a program. This performance-based budget is prepared based on:

  1. Work Indicator
  2. Achievement or Performance Target
  3. Expenditure Standards Analysis
  4. Work Unit Standards
  5. Minimum Service Standards

Compilation of Regional Budget Draft

After the RKA-SKPD has been prepared, discussed, and agreed upon by the Head of the Regional Government Work Unit (SKPD) and the Regional Government Budget Team (TAPD) is used as the basis for the preparation of the Draft Regional Regulation (Raperda) APBD.

This Raperda is prepared by the official who manages regional finances to be submitted to the regional head. The Raperda contains a summary of the APBD, details of the APBD, expenditure recapitulation, etc.

Before being discussed with the DPRD, the Raperda must first be socialized to the public. The dissemination of the Raperda was carried out by the Regional Secretary as the regional financial coordinator.

APBD determination

APBD determination includes several things, namely:

Submission and discussion of Raperda on APBD

Joint decision-making related to this APBD must have been reached no later than one month before the relevant fiscal year. With this approval, the regional head then prepares regulations regarding the APBD which are accompanied by financial notes.

Evaluation of the Raperda APBD and Draft Regional Head Regulations

Evaluation aims to achieve compatibility between regional policies and national policies, public interests and the interests of apparatus. The results of the evaluation must be included in the governor's decision and submitted to the district head/mayor no later than 15 working days after the Raperda APBD is received.

Stipulation of Regional Regulations regarding APBD and Regional Head Regulations concerning the Explanation of APBD

Is the final stage before the start of the relevant fiscal year and must be implemented no later than December 31 of the previous fiscal year.

Thus a brief review about Definition of APBD, Function, Structure & Compilation (Complete). Hopefully it can be useful and add knowledge to all of us.

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