BUDGET TAGGING SYSTEM - INDONESIA
Transcript of BUDGET TAGGING SYSTEM - INDONESIA
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BUDGET TAGGING SYSTEM -
INDONESIA
Agung Widiadi, Director of Budget System,
Directorate General of Budget Ministry of Finance – Indonesia
Jakarta, 3 September 2015
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• Law no.17/2003 concerning State Finances; • Law No.25/2004 concerning National Development
Planning System; • Govt. Regulation No. 90/2010 concerning the
Preparation on Work Plan and Budget of State Ministry/Agency;
• MoF-Indonesia Regulation No.143/PMK.02/2015 concerning on Guidelines for Preparation and Review on Ministry Work Plan and Budget (RKA-KL) and Legalization of Budget Execution Document (DIPA)
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Legal Basis
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Mid-‐term Local Dev Planning
Long-‐term Local Dev Planning
GWP Mid-‐term
Na7onal Dev Planning
Long-‐term Na7onal Dev Planning
LM/A Strategis
Plan
LM/A Work Plan
Unit Strategic
Plan
Unit Work Plan
Dra> State Budget
Dra> Local Budget
Budget document
RKA -‐ SKPD
State Budget
Budget Detail
Local Budget
Budget Detail
Diacu
guidance Breakdown to guidance
guidance
guidance
guidance
guidance
Diacu
Breakdown to
Guidance
guidance
giudance
guidance
Refer to
Refer to
Law No. 25/2004 Law No. 17/2003
LG WP
Central Government
Local Government
Planning and Budgeting Framework-
Indonesia
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LM/A POLICY
PROGRAM
ACTIVITY
PRIORITY
CROSS-PROGRAM
PLANNING STRUCTURE
STRATEGIC OUTCOMES
OUTCOMES
OUTPUTS
STRATEGIC PERFORMANCE
INDICATOR
PROGRAM PERFORMANCE
INDICATOR
ACTIVITY PERFORMANCE
INDICATOR
TARGET
TARGET
TARGET
NATIONAL DEVELOPMENT
OBJECTIVES
NATIONAL PERFORMANCE
INDICATORS TARGET
PERFORMANCE STRUCTURE
NATIONAL LEVEL
LINE MINISTRY/ AGENCY
UNIT ORGANIZATION
ECHELON I*)
SPENDING UNIT
ECHELON II*)
BUDGET ACCOUNT
PROGRAM
ACTIIVITY
SUB-FUNCTION
FUNCTION
ORGANIZATION STRUCTURE
BUDGET STRUCTURE
CABINET
LINE MINISTRY/AGENCY
Planning, Budgeting, Performance, and Organization- Architecture
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Mid-term National Development Planning
Government Work Plan
State Budget
LM/A Strategic Plan
LM/A Work Plan
Budget Document
Presidential Decree on Budget Detail
5 Yrs
1 Yr
1 Yr
President Platform
Preparation of Planning and
Budgeting Document-Central Govt.
Budget Execution Document
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Budget Cycle - Indonesia
(May-‐Jul) (Aug-‐Okt) (Nov-‐Dec) (Jan-‐Apr)
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Output Identification- Climate Change Related
Climate Change related Output can be identified through following stages of Budget Process:
• Trilateral meeting;
• Budget Ceiling Formulation;
• Budget Adjustment based on Allocative Ceiling.
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How Budget Tagging works?
Stages to be considered in applying budget tagging:
1) Identify the national priority in medium term national developement plan;
2) Define budget themes (inline with national priority);
3) Recognize the core function for each LM/A (inline with national priority and budget themes);
4) Identify Outputs produced by each spending unit within LM/A and related theme (each output);
5) Tags the theme and budget for every single Output. One Output can be related with more than one theme.
6) All themes and budget that already tagged on Outputs will be accumulated at national level;
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LM/A’s Budget Document
Performance Indicators
Performance Indicators
Program
Activity
Component
Sub Component
Account (6 digit)
Detail Item
Outcome
Output Budget themes : 1. MDG’s-‐1 : Poverty Alleviation; 2. MDG’s-‐2 : Basic Education; 3. MDG’s-‐3 : Gender Equality and
Women Empowerment; 4. MDG’s-‐4 : Child Mortality Rate; 5. MDG’s-‐5 : Mother Health; 6. MDG’s-‐6 : HIV/AIDS, Malaria, and
Other Diseases Alleviation; 7. MDG’s-‐7 : Environment and
Climate Change; 8. MDG’s-‐8 : Global Cooperation; 9. Infrastructure; 10. South-‐South and Triangular
Cooperation 11. Budget Responsive Gender; 12. Climate Change Mitigation; 13. Education Budget; 14. Health Budget.
Climate Change Mitigaton
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LM/As involved in Climate Change Mitigation
As mandated in Presidential Decree No. 61 Tahun 2011 on National Acton Plan for Glass House Emission Reduction, budget tagging for climate change mitigation should be applied in 7 line ministries as follow :
1) Ministry of Agriculture; 2) Ministry of Forestry 1); 3) Ministry of Energy and Mineral Resources; 4) Ministry of Transportation; 5) Ministry of Industry; 6) Ministry of Environment 1); 7) Ministry of Public Work 2).
1). Merged into Ministry of Environment and Forestry under Jokowi “Working Cabinet” 2). Merged into Ministry of Public Works and Public Housing under Jokowi “Working Cabinet”
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Scope of Activities/Outputs for Climate Change Mitigation
Based on Presidential Decree No. 61 Year 2011 on National Action Plan for Glass House Emission Reduction, activities for climate change can be classified into 2 types:
1) Main Activity : all activities which have direct impact to emission reduction, improve the capacity for emisiion absorption, and stabilization/conservation of carbon stock;
2) Support Activity : all activities which have not direct impact to emission reduction but give support to main activity implementation.
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Budget Tagging-Mechanism
1. Download Budget Themes Application (fr:www.anggaran.depkeu.go.id) à Integrated part of RKA-K/L DIPA app;
2. Open using User and Password (Similar as RKA-K/L DIPA app pass and user)
3. Select Echelon 1 Unit, click ‘list’;
4. Output lists will automatically appear on the screen; 5. Click ‘…..’button on column “PILIH”, then select desired theme related to
output. 11. The Application will automatically save Selected data (SIMPAN” button is
unvailable);
12. To make changes, Click ‘.....’ on column “PILIH”; 13. After filling completed, click button ‘BACKUP UNTUK DJA’;
14. Send selected Computer Data Archive (ADK) backup to: [email protected], using subject ‘DATA TEMATIK K/L:….. Unit:…..’;
15. Later, DG. Budget will combine the selected themes data into RKA-K/L.
DIREKTORAT SISTEM PENGANGGARAN-‐DJA 13
THANK YOU!
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Ministry of Forestry Unit: Directorate General of Forest Protection and Nature Conservation Program: Nature and Ecosystems Conservation Activities 1: Forest Fires Prevention Output:
• To ensure the quantity of fire prevention brigades at Forest Management Unit in Sumatera, Kalimantan, and Sulawesi to reach 100 brigades within 5 years
• To ensure the number of hotspot in Sumatera, Kalimantan, and Sulawesi Forest area reduced from 17.820 (max tolerance of 2014) to 16.038 hotspots within 5 years
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LM/As 2015 Budget Tagging examples- Climate Change Mitigation related
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