Monitoring Monitoring andandEvaluation Evaluation SystemSystemIn IndonesiaIn Indonesia(From Budgeting (From Budgeting Perspective)Perspective)

Go to Modern Budget System : Credible, Transparent, and Accountable

Directorate General of Budget – Ministry of Finance - 2010

1. National Planning Framework;

2. Line Ministry/Agency Planning Framework;

3. Budget and Performance Structure;

4. Data Collection Flows;

5. Financial and Non Financial Evaluation Process;

6. Data Utilization.

Outline:Outline:

M&E System : From Budgeting Perspective

1. National Planning Framework1. National Planning Framework

Long Term Plan

Medium Term Plan

Annual Plan (Govt Work

Plan)

1

2

20 years

5 years

1 year

• National goals;• Guidance or

directions.

• Priority and target for President;

• MTEF;• Performance

Indicators.

• Priority and focus priority;

• Targets and indicators;

• Budget.

2. Line Ministry/Agency Planning Framework2. Line Ministry/Agency Planning Framework

Medium Term Plan (Strategic

Plan)

LM/A Work Plan

Budget Document

1

2

20 years

1 year

1 year

• Vision and Missions;• Targets and

indicators;• Outcomes;• MTEF.

• Annual target and indicators;

• Budget allocation;• Outputs;• New initiatives.

• Distribution of budget;

• Spending unit;• Outputs and

indicators.

3. Budget and Performance Structure : National 3. Budget and Performance Structure : National LevelLevel

PRIORITY

FOCUS PRIORITY

PRIORITY ACTIVITIES

1

2

• Sectors;• Function and

Sub Functions;• Indicative

ceiling.

• Sectors;• Function and

Sub Functions;• Indicative

ceiling.• LM/A involved.

• Sectors;• Function and

Sub Functions;• Indicative

ceiling.• LM/A involved.

• National Outcomes;• Sectors outcomes;• Performance Indicators.• National targets.

• National Outcomes;• Sectors outcomes;• Performance Indicators.• LM/A outcomes.• LM/A targets.

• National Outcomes;• Sectors outcomes;• Performance Indicators.• LM/A outcomes.• LM/A targets.• LM/A outputs.

Department/ Agency

Unit Echelon I

Eselon II/ Satker

Strategic and Annual Work

Plan

Strategic Outcome (LM

level)

Outcome

Output

To support achieveme

nt

Eselon II/ Satker

Eselon II / SU

Unit Echelon I

Broken down into

Program

Activity

Broken down into

Core busine

ss

Core busines

s

Functions

KPI KPIKPI

To Support achieveme

nt

PI PIPI

Budget and Performance Structure : LM/A LevelBudget and Performance Structure : LM/A Level

4. Data Collection Flows4. Data Collection Flows

Spending Unit Echelon I UnitLM/A Head

Office

Treasury Office

Treasury Regional

Office

Accounting & Reporting

Unit

MOF c.q. DG Treasury

1 2

3

1

2 3

Financial data :1.Compares between budget ceiling and actual/realization;2.Identify and analyze cause factors;3.Evaluate the efficiency of cost inputs;4.Review the mehodology of delivery.

5. Financial and Non Financial Evaluation 5. Financial and Non Financial Evaluation ProcessProcess

Non Financial data :1.Compares between

target and the achievement;

2.Measure using the performance indicators;

3.Analyze the gap and identify cause factors;

4.Review the targets, indicators and the strategy.

Based on M&E report, all data are utilized to :

1.Budget allocation for next year budget;

2.Implementing reward and punishment system;

3.Analyze the gap and find out alternative solutions;

4.Recommend whether the policy should be continued or terminated.

6. Data Utilization6. Data Utilization