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
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