budget tagging system - indonesia

KEMENTERIAN KEUANGAN | DIREKTORAT JENDERAL ANGGARAN

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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


•  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


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!


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

budget tagging system - indonesia

Documents