Open Budget Survey 2019 · 2020. 4. 28. · Country Questionnaire: Indonesia PBS-1. What is the fiscal year of the PBS evaluated in this Open Budget Survey questionnaire? Please enter

OpenBudgetSurvey2019Questionnaire

IndonesiaApril2020

CountryQuestionnaire:Indonesia

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

Answer:FY2019

Source:CentralGovernmentoperation(CGO)wasformulatedforanalysis,itisusedforminGovernmentFinanceStatisticsconsistofrevenue,expenditure,surplus/deficit,andfinancing.MinistryofFinancecollectandformulateCGOandpublishbyannuallyandquarterlyforpublic.Realizationdatawasentiedeverymonthbycashbasismethod,includingallbudgetcentralgovernment(K/LdannonK/L),notincludednonbudgetaryandguaranteesocialschemeandunauditedreport.CGOalsosuitwithcalendarbudgetyear,1999/2010started1April-31April.Since2001,CGOperiodstarted1January-31December.

Comment:inIndonesia,thePreBudgetStatement(PBS)isalsoknownastheMacroEconomicFrameworkandthePrinciplesoffiscalpolicy.FortheOBS2019,wewillevaluatedthePBSforfiscalyear2019.TheFiscalyear2019wasplannedon2018.

PeerReviewerOpinion:Agree

GovernmentReviewerOpinion:Agree

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

TheOBSmethodologyrequiresthatforaPBStobeconsideredpubliclyavailable,itmustbemadeavailabletothepubliconemonthbeforetheExecutive’sBudgetProposalissubmittedtothelegislatureforconsideration.IfthePBSisnotreleasedtothepublicatleastonemonthbeforetheExecutive’sBudgetProposalissubmittedtothelegislatureforconsideration,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedforthePBS.

Answer:a.Atleastfourmonthsinadvanceofthebudgetyear,andatleastonemonthbeforetheExecutive’sBudgetProposalisintroducedinthelegislature

Source:PBSwaspublishedonMofwebsitehttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf

EBPwassubmittedtolegislature(http://setkab.go.id/pidato-presiden-pada-penyampaian-keterangan-pemerintah-atas-rancangan-undang-undang-tentang-rapbn-tahun-2019-beserta-nota-keuangan-jakarta-16-agustus-2018/)

Comment:PBSwaspubliclyavailableonMofwebsiteon17May2018.(http://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf).Budgetyearstartedon1January2019.it'saround8monthsinadvanceofbudgetyearEBPwassubmittedtoLegislature16Agustus2018,itmeansthreemonthsbeforeEBPwasintroducedinthelegislature.sotheansweris(A)

PeerReviewer

Opinion:IchoosenottoreviewthisquestionComments:Icanseethemetadataofthedocument,itsaidthatthedocumentwascreatedonThu17May201815:09:13WIB.Unfortunatelythereisnodateofpublicationneitherinthedocumentnorinthewebsite.ThedocumentmightbecreatedandmodifiedinMay2018,butitdoesntsayanythingaboutthedatethedocumentuploadedandpublishedinthewebsite.Ialsocantgobackintimetoverifyit.Iheardonceacomplainfromoneofparliamentmembersthattheyhavelessthanthreeweeks(fromthedaytheyreceivethedocumentuntilthebudgetdiscussionintheparliament).


IBPCommentThankyoutothePeerReviewerforthecommentsonthepublicationdate.Incaseswherethepublicationdateisindoubt,researchersandIBPwilluseaJavascriptcommandinabrowsercalled'lastmodified'thatshowsthenaPDFwaslastupdatedonawebsite(Seehttps://www.thoughtco.com/how-to-find-when-a-web-page-was-last-modified-4071739).InthecaseoftheIndonesianPBS,thiscommandwhenrunonthedirectlinktothePDFconfirmsthatitwaslastuploadedtothesiteonMay17,2018.

PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

Answer:17/05/2018

Source:ThePBSdocumentpublishedonMofWebsiteon17May2018,plscheckhttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf.

Comment:Iusedjavascriptmethodtotrackthedateofpublication.

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Icanseethemetadataofthedocument,itsaidthatthedocumentwascreatedonThu17May201815:09:13WIB.Unfortunatelythereisnodateofpublicationneitherinthedocumentnorinthewebsite.ThedocumentmightbecreatedandmodifiedinMay2018,butitdoesntsayanythingaboutthedatethedocumentuploadedandpublishedinthewebsite.Ialsocantgobackintimetoverifyit.


PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:thePBSdocumentispublishedinPDFformat(seethelinkbelowhttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf)thereisnospesificdateonthewebsite.iusejavascripttotrekthepublisheddate.(javascript:alert(document.lastModified)

Source:

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Icanseethemetadataofthedocument,itsaidthatthedocumentwascreatedonThu17May201815:09:13WIB.Unfortunatelythereisnodateofpublicationneitherinthedocumentnorinthewebsite.ThedocumentmightbecreatedandmodifiedinMay2018,butitdoesntsayanythingaboutthedatethedocumentuploadedandpublishedinthewebsite.Ialsocantgobackintimetoverifyit.


PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdfhttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf

Source:http://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf

Comment:ThePBSDocumentpublishedforthefirsttimeatthewebsiteofMoFon17May2018onpdfformat.iusejavascripttotrekthedate



PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:PBSispublishedonPDFformat(seelinkhttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf)

Comment:thePBSdocumentisinPDFformat.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:Someofthenumericaldataarepresentedonhttp://data-apbn.kemenkeu.go.id/Dataset/Details/1042

http://opendatahandbook.org/glossary/en/terms/machine-readable/

ResearcherResponseIdisagreewiththeGRcomment.wecanseeinthisthislinkhttps://web.archive.org/web/20181027165220/http://query.data-apbn.kemenkeu.go.id/,wecanonlygetthedata2010to2018

PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

IfthePBSisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionPBS-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionPBS-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

Answer:e.Notapplicable(thedocumentispubliclyavailable)

Source:thePBSdocumentispublishedon17May2018,eightmonthsbeforethefiscalyearor3monthsbeforeEBPissubmittedtolegislature.http://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf

Comment:onquestionPBS-2ihaveexplainthatThePBSdocumentispubliclyavailable8monthbeforethefiscalyearand3monthbeforetheEBPsubmittedtothelegislature.



PBS-6b.Ifyouselectedoption“c”or“d”inquestionPBS-6a,pleasespecifyhowyoudeterminedwhetherthePBSwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionPBS-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

Forexample,atitleforthePre-BudgetStatementcouldbe“Proposed2019StateBudget”or“GuidelinesforthePreparationofAnnualPlanandBudgetfor2018/19.”

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:KerangkaEkonomiMakrodanPokok-PokokKebijakanFiskalTahun2019

Source:thetitleofPBSdocumentcouldseeonthelink(http://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/kem_ppkf_2019.pdf)

"thetitleofPBSinIndonesiaKerangkaekonomimakrodanpokok-pokokkebijakanfiskaltahun2019""orineglish"macroeconomicframeworkandmainprinciplesoffiscal2019"

Comment:"thetitleofPBSinIndonesiaKerangkaekonomimakrodanpokok-pokokkebijakanfiskaltahun2019""orineglish"macroeconomicframeworkandmainprinciplesoffiscal2019"



PBS-8.Istherea“citizensversion”ofthePBS?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

Answer:b.No

Source:Icouldnotfindaspesific"citizenbudgetversion"ofPBSthatwaspublishedatthesametimeofPBSdocument.

ThereisalinkabouttheMakroeconomichttps://www.kemenkeu.go.id/rapbn2019buticouldnotrecognicethedateofthispublication.Baseonthetitle,ithinkthisisthecitizenbudgetversionofEBPnoPBS.sotheansweris"No"

Comment:Thetitleofthelinkhttps://www.kemenkeu.go.id/rapbn2019,isRAPBN2019;APBNUNTUKMENDORONGINVESTASIDANDAYASAINGMELALUIPEMBANGUNANSUMBERDAYAMANUSIAorinenglish"RAPBN2019;APBNTOENCOURAGEINVESTMENTANDCOMPETITIVENESSTHROUGHDEVELOPMENTOFHUMANRESOURCES"

note:RAPBN=PreBudgetStatementAPBN=StateBudget(enactedbudget)


http://www.internationalbudget.org/opening-budgets/citizens-budgets/


EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:2019

Source:BaseonthetittleoftheEBPdocument(couldseeinthislink(https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf)THefiscalyearoftheEBPevaluatedinthisOBSin2019

Comment:EBPorinIndonesiaisknowasNotaKeuanganBesertaRancanganAnggaranPendapatandanBelanjaNegara(FinancialNotealongwiththeDraftStateBudget)forfiscalyear2019wasplannedon2018.Itwassubmittedtothelegislatureon16August2018.



EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:16/08/2018

Source:Basedonthelinkonthecabinetsecretariatwebsite,http://setkab.go.id/pidato-presiden-pada-penyampaian-keterangan-pemerintah-atas-rancangan-undang-undang-tentang-rapbn-tahun-2019-beserta-nota-keuangan-jakarta-16-agustus-2018/theEBPdocumentwassubmittedtotheLegislatureon16August2018alongwiththespeechofthePresidentonPlenarysessionofParliamentmeeting.

Comment:TheEBPdocumentwassubmittedtotheLegislatureon16August2018alongwiththespeechofthePresidentonPlenarysessionofParliamentmeeting.



EBP-2.WhenistheEBPmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublic

AvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

TheOBSmethodologyrequiresthatforanEBPtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicwhilethelegislatureisstillconsideringitandbeforethelegislatureapproves(enacts)it.IftheEBPisnotreleasedtothepublicbeforethelegislatureapprovesit,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheEBP.

TheOBSdefinitionofanExecutive’sBudgetProposalisadocument(s)that(i)theexecutivesubmitstothelegislatureasaformalpartofthebudgetapprovalprocessand(ii)thelegislatureeitherapprovesoronwhichitapprovesproposedamendments.

TheOBSwilltreattheExecutive’sBudgetProposalas“NotProduced,”inthefollowingcases:

Theexecutivedoesnotsubmitthedraftbudgettothelegislature;orThelegislaturereceivesthedraftbudgetbutdoesnotapproveitordoesnotapproverecommendationsonthedraftbudget;Thelegislaturerejectsthedraftbudgetsubmittedbytheexecutive,buttheexecutiveimplementsitwithoutlegislativeapproval;orThereisnolegislature,orthelegislaturehasbeendissolved.

Answer:a.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislature

Source:BasedonthelinkontheMofwebsite,PBSwaspublishedon16August2018.https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Thefiscalyearstarton01January2019,itmean4monthsinadvanceofbudgetyear.theEBPwasapprovedbythelegislatureon31October2018,itmeanstwomonthsinadvanceofbeingapprovedbylegislature.

Comment:Thefiscalyearstartin01Januari2019.EBP2019wasbeingapprovedbythelegislatureon31October2018.EBPdocumentwaspublishedinMoFwebsiteon16August2018.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Atleasttwomonths,butlessthanthreemonths,inadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislatureComments:PBS-17May2018;EBP-16August2018;Enactedbudget-31October....From16Augustto31Octoberisabout2.5monthsinadvanceofthebudgetbeingapprovedbythelegislature.


ResearcherResponseBasedonthelinkontheMofwebsite,EBPwaspublishedon16August2018.https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdfThefiscalyearstarton01January2019,itmean4monthsinadvanceofbudgetyear.theEBPwasapprovedbythelegislatureon31October2018,itmeanstwomonthsinadvanceofbeingapprovedbylegislaturesorryforthetypofromPBSasEBP.

EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:16/08/2018

Source:

WecouldseethedateofpublicationofEBPonthislink(https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf)

Comment:Iusedjavacripttotrackthedate.

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Icannotfindthedateofpublication,bothinthedocumentandthewebsite.Thereferredlinkdoesn'tinformusthedateofpublicationoftheBookIInotakeuangan....ThemetadataofthedocumentsaidthatitwaslastmodifiedonThu16Aug201809:38:12WIBWhiletheBookIlegaldraftofthebudgetaslawproductmodifiedadayinadvance(Wed15Aug201813:35:50WIB)


IBPCommentThankyoutothePeerReviewerforthecomment,andnotingthatitishelpfulwhengovernmentspostthepublicationdateeitheronthewebsiteorinthedocument.Forthisdocument,thedatewasconfirmedusingaJavascriptcommentthatconfirmsthelastupdateddateofaPDFdocumentinawebbrowser.

EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:IusedjavascripttothetrekthedateofpublicationofEBPonMofwebsiteonthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Source:IusedjavascripttothetrekthedateofpublicationofEBPonMofwebsiteonthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Thepublicationdateshouldbestatedinthedocumentand/orinthewebsite...whichinthiscasebothareabsent.Comments:Unlessthedateofpublicationstatedinthedocument,orinthewebsitewhereitwaspublished,orboth,wecannotsaytheexactdateofpublication.Themetadataofthedocumentonlysaidthelasttimeitwasmodified,whichisnotnecessarilythesametimewiththepublication.


EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Source:thelinkofEBPdocumentorinIndonesiaknownasFinancialNotedocumentandthe2019StateRevenueandExpenditureBudgetPlan2019couldseeinthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

supportingdocumentofEBPisknownasTheCollectionofMinistryandAgencyWorkPlansandBudgets2019,couldseeonhttps://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

Comment:TheCollectionofMinistryandAgencyWorkPlansandBudgets2019isaninseparableattachmentofTheFinancialNotedocumentandthe2019StateRevenueandExpenditureBudgetPlan2019



EBP-5.IftheEBPispublished,arethenumericaldatacontainedintheEBPoritssupportingdocumentsavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

Option“d”appliesiftheEBPisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:thesupportingdocumentsodEBPisavailableasseenonthislinkhttps://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdfbutitisonPDFformat.

Comment:



EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

IftheEBPisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEBP-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.

Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

Option“d”appliesifthedocumentisnotproducedatall.

Option“e”appliesifthedocumentispubliclyavailable.

Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.



Source:theEBPdocumentispubliclyavailableonthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.andthesupportingdocumentispubliclyavalableonhttps://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

Comment:



EBP-6b.Ifyouselectedoption“c”or“d”inquestionEBP-6a,pleasespecifyhowyoudeterminedwhethertheEBPwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionEBP-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

Forexample,atitlefortheExecutive’sBudgetProposalcouldbe“DraftEstimatesofRevenueandExpenditureforBY2018-19,producedbytheMinistryofFinance,PlanningandEconomicDevelopment.”

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:NotaKeuanganbesertaRancanganAnggaranPendapatandanBelanjaNegara2019

Source:EBPdocumentorinIndonesiaalsoknownasNotaKeuanganbesertaRancanganAnggaranPendapatandanBelanjaNegara2019(FinancialNotedocumentandthe2019StateRevenueandExpenditureBudgetPlan)producedbyTheMinistryofFinanceofIndonesia.seethelinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



ResearcherResponseIagree.RAPBNisstheshortnameforBookII:NotaKeuanganbesertaRancanganAnggaranPendapatandanBelanjaNegaraTahun2019(BookII:FinancialNoteandStateBudgetDraftonRevenueandExpenditure2019).

EBP-8.Istherea“citizensversion”oftheEBP?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets.

Answer:a.Yes

Source:thecitizensversionofEBP"FinancialNotedocumentandthe2019StateRevenueandExpenditureBudgetPlan"couldseeninthislinkhttps://www.kemenkeu.go.id/rapbn2019.withthetitle"RAPBN2019;APBNTOENCOURAGEINVESTMENTANDCOMPETITIVENESSTHROUGHDEVELOPMENTOFHUMANRESOURCES

SeealsoinPDFform:https://www.kemenkeu.go.id/media/10388/adv-2019-final.pdf

Comment:RAPBNmeansEBP



EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:2019

Source:BaseonLawNo.12of2018concerningthe2019StateRevenueandExpenditureBudget(enactedBudget)https://www.kemenkeu.go.id/media/11142/uu-apbn-2019.pdf

Comment:



http://www.internationalbudget.org/opening-budgets/citizens-budgets

EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:31/10/2018

Source:Baseonnewsfrommanymassmedia,wecouldknowthattheenactedbudgetof2019wasapprovedbythelegislatureon31October2018.seesomethatnewsbelow:-https://ekonomi.kompas.com/read/2018/10/31/133228526/resmi-dpr-sahkan-uu-apbn-2019(thetittleofthenewsatKOMPAS:Officially,theDPRapprovesthe2019StateBudgetAct.ThisarticlehasbeenairedonKompas.comwiththetitle"Official,DPRLegalizedthe2019StateBudgetAct",

-https://bisnis.tempo.co/read/1141679/dpr-sahkan-undang-undang-apbn-2019(thetittleofthenews:DPRapproves2019statebudgetlaw(31/10/2018)

Comment:KOMPASandTEMPOaretwoofthecrediblemassmediainIndonesia.



EB-2.WhenistheEBmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanEBtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublic threemonthsafterthebudgetisapprovedbythelegislature.IftheEBisnotreleasedtothepublicatleastthreemonthsafterthebudgetisapprovedbythelegislature,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheEB.

Answer:b.Betweentwoweeksandsixweeksafterthebudgethasbeenenacted

Source:EB2019wasapprovedon31October2018.theMoFpublishedtheEBdocumenton11December2018asseenonhttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf(usejavascripttorekthedate),soitwasaroundsixweeksafterthebudgethasbeenenacted.

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Thereisnopublicationdatebothonthewebsiteandthedocument.Accordingtothemetadataofthedocument(theoneIdownloaded),thebudgetlaw(bukuI)waslastmodifiedonThu29Nov201810:50:03WIB,andthebudget(bukuII)waslastmodifiedonThu06Dec201815:23:28WIB.Yet,thosemodificationdatesdidnotsayanythingaboutthepublicationtime.

GovernmentReviewer

Opinion:Agree

EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:29/11/2018

Source:EBwaspublishedon11December2018,seethislinkhttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf(usejavascripttotrackthedate)

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Thesamecomment.Thereisnopublicationdatebothonthewebsiteandthedocument.Accordingtothemetadataofthedocument(theoneIdownloaded),thebudgetlaw(bukuI)waslastmodifiedonThu29Nov201810:50:03WIB,andthebudget(bukuII)waslastmodifiedonThu06Dec201815:23:28WIB.Yet,thosemodificationdatesdidnotsayanythingaboutthepublicationtime.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:29/11/2018Comments:Basedonmetadataofthedocumentatthisofficialwebhttps://www.kemenkeu.go.id/media/11142/uu-apbn-2019.pdf

ResearcherResponsethemetadataidentifiesthedatethedocumentwasproduced,butnotpublished.Therefore,withoutaformaldatestamponeitherthewebsiteorthedocument,theclosetapproximationistheupdateddate,whichisDecember11

IBPCommentThelawcitedbythegovernmentreviewerisconfirmedaspublishedonNovember29,2018,whilethefullsupportingdocuments(BukuIandII)werepublishedonDecember11.ThedateforthisquestionisbeingrevisedforNovember29,2018,asthebudgetlawisthecoreelementoftheEnactedBudget.ThisrevisiondoesnotchangethescoreinEB-2,however,whichremainsB.

EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:IdeterminedthedateofpublicationofEBbyusingjavascriptonthislinkhttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Theonlywaytoknowthepublicationdatewastocheckthewebsiteondaytodaybasis...ThetimewhentheEBapprovedbytheparliamentwasclear,on31October2018.ThedaythelawonEB2019signedbythepresidentisclear,on22November2018.Thedaythelawissuedinthestategazzeteisalsoclear,on23November2018.Thosedatesarestatedexplicitlyinthedocuments.Yet,thosedatesdonotgiveus

anyinformationregardingthedocumentsavailabilityonline.Youcancreateandmodifiedanydocumentanytime,andpublishitsomeothertime.


IBPCommentThePeerReviewercommentsarewellnoted.Javascriptisusedasanapproximationorconfirmationofthepublicationdate.

EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:https://www.kemenkeu.go.id/media/11142/uu-apbn-2019.pdf

Source:theEnactedBudgetorintheIndonesiancontextisknownas"theStateRevenueandExpenditureBudget(APBN)"arepublishedin3documents(books):BookIistheAPBNAct2019https://www.kemenkeu.go.id/media/11142/uu-apbn-2019.pdf

BookIIistheFinancialNoteandAPBN2019https://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

andbookIIIistheBudgetWorkPlan(RKA)MinistriesandInstitutions(K/L)2019https://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

Comment:theEnactedBudgetorintheIndonesiancontextisknownas"theStateRevenueandExpenditureBudget(APBN)"publishedin3documents(books):BookIistheAPBNAct,BookIIistheFinancialNoteandAPBNandbookIIIistheBudgetWorkPlan(RKA)MinistriesandInstitutions(K/L).



EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:b.Yes,someofthenumericaldataareavailableinamachinereadableformat



andbookIIIistheBudgetWorkPlan(RKA)MinistriesandInstitutions(K/L)2019


https://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

Comment:Allthedocumentthatpublishedareonpdfformat.WetrytotrektoanothersourceattheMoF(portaldataAPBN)atthislinkhttp://query.data-apbn.kemenkeu.go.id/but,thedocument2019indatareadabilityformatcouldnotbedownload.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:ThosedocumentareavailableinPDF.Thereadabledataisavailableinthislinkhttp://data-apbn.kemenkeu.go.id/forexamplethislink(http://data-apbn.kemenkeu.go.id/Dataset/Details/1036)containlistofadatainXLSformat

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:SomeofthenumericaldataoftheEB2019hasprovidedinthisofficialwebhttp://query.data-apbn.kemenkeu.go.id/Thestepsare:1.Choose"Data2019"2.Choose"Sum"and"PAGUPERPRESTAHUN2019"3.Forexample,forfunctionclassification,dragthebox"FUNGSI"totherightside,soitshowingthebudgetdataatthenextrightside3.Todownloadthedata,theexcelorcsvformat,choosethegreenbox"EXPORTTOEXCEL"or"EXPORTTOCSV".Thenumericaldatacanalsofindatthisanotherofficialweb:http://data-apbn.kemenkeu.go.id/Dataset/Details/1036

ResearcherResponseoke..iagreewiththeGR.iwillchoosethescoreto'B"

EB-6a.IftheEBisnotpubliclyavailable,isitstillproduced?

IftheEBisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEB-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEB-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.






Comment:allthedocumentsarepublished(publiclyavailable)



EB-6b.Ifyouselectedoption“c”or“d”inquestionEB-6a,pleasespecifyhowyoudeterminedwhethertheEBwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionEB-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:AnggaranPendapatandanBelanjaNegara2019or"theStateRevenueandExpenditureBudget(APBN)"




Comment:



EB-8.Istherea“citizensversion”oftheEB?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonableto

expectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

Answer:a.Yes

Source:WecouldseethecitizenbudgetversionofEB(APBN2019)inthislinkhttps://www.kemenkeu.go.id/apbn2019

Mofalsopublishabookversionofcitizenbudgethttps://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Comment:



CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

Answer:2019

Source:baseontheregulation,thefiscalyearofIndonesiastaton01January-to31December.So,thecitizenbudgetthatevaluatedinthissurveyisCB2019.thelinkofCBcouldbedownloadonthislink

https://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Comment:



CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?

IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocument(Executive’sBudgetProposalorEnactedBudget)youarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditspublicavailabilitystatus.

RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodologyOption“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy


(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.


Source:theCBofAPBN2019ispublishedon13December2018athttps://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:IdidnotchecktheMoFwebsiteonthementioneddate.Indeed,themetadataofthedocumentsaidthatitwaslastmodifiedinDecember.Butitdoesntsayanythingaboutthepublicationdateonthewebsiteorothermassmedia.


CB-2b.Ifyouselectedoption“c”or“d”inquestionCB-2a,pleasespecifyhowyoudeterminedwhethertheCBwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionCB-2a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsdatesofpublication.

Answer:13/12/2018

Source:theCBofAPBN2019ispublishedon13December2018https://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Icannotverifytheanswer.Thereisnopublicationdatebothonthewebsiteandthedocument.ThemetadataonlysaidthatthedocumentwaslastmodifiedonWed12Dec201811:34:16WIB


CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:wedeterminedthedatebyusingjavascript:alert(document.lastModified)

Source:https://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:noteveryonecanseethemetadata.Andthemetadatadidnotmentionthepublicationdate.Itonlysaidthedocumentlastmodified.Theonlywaytoknowthepublicationdateisbycheckingitonthesite(onlyifitisstated).Ifitsnotstated,youhavetocheckthesiteondaytodaybasis


IBPCommentThePeerReviewerscommentsarewellnoted.Javascriptisusedasanapproximation,notanexactconfirmation,ofthepublicationdate.Andwhilethepublicationdatecannotbeafterthisdate(theinformationissentbythewebserverhostedthedocument)itcouldbeearlier.

CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsURLorweblink.

Answer:https://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Source:TheCBofAPBN2019ispublishedontheMofwebsite.Thisisthelink:https://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Comment:



CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

Forexample,atitlefortheCitizensBudgetcouldbe“Budget2018People’sGuide”or“2019ProposedBudgetinBrief:APeople’sBudgetPublication.”


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:InformationofStateBudget2019

Source:TheCBofAPBN2019ispublishedinthislinkhttps://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

ThetitleisInformasiAPBN2019orInformationofStateBudget2019

Comment:



CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedandwhichbudgetdocumentitsimplifies.

Answer:THeCBiscorrespondtotheenactedbudgetofIndonesiaorAnggaranPendapatandanBelanjaNegara(APBN)2019.wecouldseethedocumentinthislinkhttps://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

Source:linkofCB2019https://www.kemenkeu.go.id/media/11226/buku-informasi-apbn-2019.pdf

linkoftheEnactedBudget2019bookI:https://www.kemenkeu.go.id/media/11142/uu-apbn-2019.pdfbookII:https://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdfbookIII:https://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

Comment:



IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:2018

Source:IYRsareissuedmonthlywiththetitleoftheBudgetRealizationReport.butsince2018,thetitlehasbeenreplacedwithanewtitle,namelyourstatebudget.BecausewhenfillingintheOBSquestionthisisstillthebeginningofthefiscalyear,sotoanswertheOBSquestion,IwilluseIYRsin2018.theIYRs2018couldseenonthislinkhttps://www.kemenkeu.go.id/apbnkita

Comment:



IYRs-2.WhenaretheIYRsmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforIYRstobeconsideredpubliclyavailable,IYRsmustbemadeavailabletothepublicnolaterthanthreemonthsafterthereportingperiodends.Ifatleastsevenofthelast12monthlyIYRs,oratleastthreeofthelastfourquarterlyIYRsarenotreleasedtothepublicatleastthreemonthsafterthereportingperiodends,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheIYRs.

Answer:a.Atleasteverymonth,andwithinonemonthoftheperiodcovered

Source:IYRs2018areissuedregularlyeverymonth.-ThemonthlyreportforNovember2018waspubliclyavailableonlineon19December2018at:https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf

-ThemonthlyreportforOctober2018waspubliclyavailableonlineon30November2018at:https://www.kemenkeu.go.id/media/11152/apbn-kita-edisi-november-2018_rev.pdf

-ThemonthlyreportforSeptember2018waspubliclyavailableonlineon17October2018at:https://www.kemenkeu.go.id/media/10821/apbn-kita-edisi-oktober-2018.pdf

-ThemonthlyreportforAugust2018waspubliclyavailableonlineon21September2018at:https://www.kemenkeu.go.id/media/10576/apbn-kita-edisi-september-2018.pdf

-ThemonthlyreportforJuly2018waspubliclyavailableonlineon20August2018at:https://www.kemenkeu.go.id/media/10409/apbn-kita-edisi-agustus-2018.pdf

-ThemonthlyreportforJune2018waspubliclyavailableonlineon17July2018at:https://www.kemenkeu.go.id/media/10194/apbn-kita-edisi-juli-2018.pdf

-ThemonthlyreportforMay2018waspubliclyavailableonlineon25June2018at:https://www.kemenkeu.go.id/media/10109/apbn-kita-juni-2018.pdf

-ThemonthlyreportforApril2018waspubliclyavailableonlineon17May2018at:https://www.kemenkeu.go.id/media/9955/apbn-kita-edisi-mei-2018.pdf

-ThemonthlyreportforMarch2018waspubliclyavailableonlineon16May2018at:https://www.kemenkeu.go.id/media/9945/apbn-kita-edisi-april-2018.pdf

-ThemonthlyreportforFebruary2018waspubliclyavailableonlineon14March2018at:https://www.kemenkeu.go.id/media/9676/apbn-kita-edisi-maret-2018.pdf

-ThemonthlyreportforJanuary2018waspubliclyavailableonlineon22February2018at:https://www.kemenkeu.go.id/media/7159/apbn-kita-edisi-februari-2018.pdf

-ThemonthlyreportforDecember2017waspubliclyavailableonlineon15January2018at:https://www.kemenkeu.go.id/media/6890/apbn-kita-edisi-januari-2018.pdf

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Icanonlycheckthemetadataofthedocuments,andconfirmtheresearcher'sanswer.Yet,thereisnopublicationdatestatedbothinthesiteanddocument


IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

Specifically:ifquarterlyIn-YearReportsarepublished,indicatethedatesofpublicationofatleastthreeofthelastfourIYRsthatwerepubliclyavailable.IfmonthlyIYRsarepublished,indicatethedatesofpublicationofatleastsevenofthelast12IYRsthatwerepubliclyavailable.


Pleaseenterthedateinthefollowingformat:“DDMonthYYYY.”Forexample,5September2018shouldbeenteredas05September2018.Ifthedocumentisnotpublishedornotproduced,pleasemarkthisquestion“n/a.”

Answer:IYRs2018areissuedregularlyeverymonth.-ThemonthlyreportforNovember2018waspubliclyavailableonlineon19December2018at:https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf





--ThemonthlyreportforJune2018waspubliclyavailableonlineon17July2018at:https://www.kemenkeu.go.id/media/10194/apbn-kita-edisi-juli-2018.pdf







Source:IYRs2018areissuedregularlyeverymonth.-ThemonthlyreportforNovember2018waspubliclyavailableonlineon19December2018at:https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf





--ThemonthlyreportforJune2018waspubliclyavailableonlineon17July2018at:https://www.kemenkeu.go.id/media/10194/apbn-kita-edisi-juli-2018.pdf







Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ThedocumentswhichwereexplainedbytheresearcherisCBforIYRs2018.IYRs2018haspublishedmonthly:IYRforJanuary2018waspublishedon1March2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2772-realisasi-apbn-per-31-januari-2018.htmlIYRforFebruary2018werepublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2798-realisasi-apbn-per-28-februari-2018.htmlIYRforMarch2018waspublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2799-realisasi-apbn-per-29-maret-2018.htmlIYRforApril2018waspublishedon7June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2820-realisasi-apbn-per-30-april-2018.htmlIYRforMay2018waspublishedon30June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2825-realisasi-apbn-per-31-mei-2019.htmlIYRforJune2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2843-realisasi-apbn-per-30-juni-2018.htmlIYRforJuly2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2844-realisasi-apbn-per-31-juli-2018.htmlIYRforAugust2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2868-realisasi-apbn-per-31-agustus-20181.htmlIYRforSeptember2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2869-realisasi-apbn-per-30-september-2018.htmlIYRforOctober2018waspublishedon31December2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2916-realisasi-apbn-per-31-oktober-2018.htmlIYRforNovember2018waspublishedon31December2018athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2917-realisasi-apbn-per-30-november-2018.htmlIYRforDecember2018waspublishedon9July2019athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/3048-realisasi-apbn-per-31-desember-2018.html

ResearcherResponseIthinkthemainideaofthisquestionisabouttheIYRsarepublishedmonthly.TheproblemistherearesomanylinkinMoftopublishthesame

documentbutindifferentdateofpublication.

IBPCommentIBPnotesthedocumentscitedbytheGovernmentReviewer.However,theyareshorterversionsoftheexecutionreports,notfullIYRs.Thereportscitedbytheresearcherarelonger,narrative,andmoredetailedversionsoftheIYR.TheyalsocontainextensivetechnicalinformationsodonotqualifyasCitizenVersionsoftheIYR.Forthatreason,theresearcher'sresponseisconfirmed.

IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:ideterminedthedateofpublicationofIYRsbyusingjavascript:alert(document.lastModified)

Source:IYRs2018areissuedregularlyeverymonth.-IYRsJanuarywaspublishedon01/15/201814:05:41https://www.kemenkeu.go.id/media/6890/apbn-kita-edisi-januari-2018.pdf

-IYRsFebruarywaspublishedon02/23/201810:28:47https://www.kemenkeu.go.id/media/7159/apbn-kita-edisi-februari-2018.pdf

-IYRsMarchwaspublishedon03/14/201817:00:54https://www.kemenkeu.go.id/media/9676/apbn-kita-edisi-maret-2018.pdf

-IYRsAprilwaspublishedon05/16/201816:35:36https://www.kemenkeu.go.id/media/9945/apbn-kita-edisi-april-2018.pdf

-IYRsMaywaspublishedon05/18/201807:03:19https://www.kemenkeu.go.id/media/9955/apbn-kita-edisi-mei-2018.pdf

-IYRsJunewaspublishedon06/25/201814:32:56https://www.kemenkeu.go.id/media/10109/apbn-kita-juni-2018.pdf

-IYRsJUlywaspublishedon07/17/201818:50:51https://www.kemenkeu.go.id/media/10194/apbn-kita-edisi-juli-2018.pdf

-IYRsAugustwaspublishedon08/20/201819:23:59https://www.kemenkeu.go.id/media/10409/apbn-kita-edisi-agustus-2018.pdf

-IYRsSeptemberwaspubishedon09/21/201819:58:24https://www.kemenkeu.go.id/media/10576/apbn-kita-edisi-september-2018.pdf

-IYRsOctoberwaspublishedon10/17/201817:31:52https://www.kemenkeu.go.id/media/10821/apbn-kita-edisi-oktober-2018.pdf

-IYRsNovemberwaspublishedon11/30/201817:36:36https://www.kemenkeu.go.id/media/11152/apbn-kita-edisi-november-2018_rev.pdf

-IYRsDecemberwaspublishedon12/19/201815:44:11https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Thedateofpublicationcanfindatthetimestamponeachwebasfollows:IYRforJanuary2018waspublishedon1March2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2772-realisasi-apbn-per-31-januari-2018.htmlIYRforFebruary2018waspublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2798-realisasi-apbn-per-28-februari-2018.htmlIYRforMarch2018waspublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2799-realisasi-apbn-per-29-maret-2018.htmlIYRforApril2018waspublishedon7June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2820-realisasi-apbn-per-30-april-2018.htmlIYRforMay2018waspublishedon30June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2825-realisasi-apbn-per-31-mei-2019.htmlIYRforJune2018waspublishedon6September2018at

https://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2843-realisasi-apbn-per-30-juni-2018.htmlIYRforJuly2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2844-realisasi-apbn-per-31-juli-2018.htmlIYRforAugust2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2868-realisasi-apbn-per-31-agustus-20181.htmlIYRforSeptember2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2869-realisasi-apbn-per-30-september-2018.htmlIYRforOctober2018waspublishedon31December2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2916-realisasi-apbn-per-31-oktober-2018.htmlIYRforNovember2018waspublishedon31December2018athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2917-realisasi-apbn-per-30-november-2018.htmlIYRforDecember2018waspublishedon9July2019athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/3048-realisasi-apbn-per-31-desember-2018.html

ResearcherResponseicheckusingthejavascriptandithinkitisnotaproblemwiththeanswer.TheprobleminIndonesia,sometimethesamedocumentpublishedbydifferentunitofMoFondifferentdateofpublication.Inthiscaseiusetheearlydateofpublicationfromthelinkicited

IBPCommentIBPnotesthedocumentscitedbytheGovernmentReviewer.However,theyareshorterversionsoftheexecutionreports,notfullIYRs.Thereportscitedbytheresearcherarelonger,narrative,andmoredetailedversionsoftheIYR.TheyalsocontainextensivetechnicalinformationsodonotqualifyasCitizenVersionsoftheIYR.Forthatreason,theresearcher'sresponseisconfirmed,includingthedatesofpublicationofthemainIYRreports.

IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:https://www.kemenkeu.go.id/apbnkita

Source:IYRs2018areissuedregularlyeverymonth.-IYRsJanuarywaspublishedon01/15/201814:05:41https://www.kemenkeu.go.id/media/6890/apbn-kita-edisi-januari-2018.pdf

-IYRsFebruarywaspublishedon02/23/201810:28:47https://www.kemenkeu.go.id/media/7159/apbn-kita-edisi-februari-2018.pdf

-IYRsMarchwaspublishedon03/14/201817:00:54https://www.kemenkeu.go.id/media/9676/apbn-kita-edisi-maret-2018.pdf

-IYRsAprilwaspublishedon05/16/201816:35:36https://www.kemenkeu.go.id/media/9945/apbn-kita-edisi-april-2018.pdf

-IYRsMaywaspublishedon05/18/201807:03:19https://www.kemenkeu.go.id/media/9955/apbn-kita-edisi-mei-2018.pdf

-IYRsJunewaspublishedon06/25/201814:32:56https://www.kemenkeu.go.id/media/10109/apbn-kita-juni-2018.pdf

-IYRsJUlywaspublishedon07/17/201818:50:51https://www.kemenkeu.go.id/media/10194/apbn-kita-edisi-juli-2018.pdf

-IYRsAugustwaspublishedon08/20/201819:23:59https://www.kemenkeu.go.id/media/10409/apbn-kita-edisi-agustus-2018.pdf

-IYRsSeptemberwaspubishedon09/21/201819:58:24https://www.kemenkeu.go.id/media/10576/apbn-kita-edisi-september-2018.pdf

-IYRsOctoberwaspublishedon10/17/201817:31:52https://www.kemenkeu.go.id/media/10821/apbn-kita-edisi-oktober-2018.pdf

-IYRsNovemberwaspublishedon11/30/201817:36:36https://www.kemenkeu.go.id/media/11152/apbn-kita-edisi-november-2018_rev.pdf

-IYRsDecemberwaspublishedon12/19/201815:44:11https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf

Comment:thefulllinkishttps://www.kemenkeu.go.id/apbnkita.inthislink,wecouldseethelinkofmonthlyIYRs


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheURL'sare:IYRforJanuary2018waspublishedon1March2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2772-realisasi-apbn-per-31-januari-2018.htmlIYRforFebruary2018waspublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2798-realisasi-apbn-per-28-februari-2018.htmlIYRforMarch2018waspublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2799-realisasi-apbn-per-29-maret-2018.htmlIYRforApril2018waspublishedon7June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2820-realisasi-apbn-per-30-april-2018.htmlIYRforMay2018waspublishedon30June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2825-realisasi-apbn-per-31-mei-2019.htmlIYRforJune2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2843-realisasi-apbn-per-30-juni-2018.htmlIYRforJuly2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2844-realisasi-apbn-per-31-juli-2018.htmlIYRforAugust2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2868-realisasi-apbn-per-31-agustus-20181.htmlIYRforSeptember2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2869-realisasi-apbn-per-30-september-2018.htmlIYRforOctober2018waspublishedon31December2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2916-realisasi-apbn-per-31-oktober-2018.htmlIYRforNovember2018waspublishedon31December2018athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2917-realisasi-apbn-per-30-november-2018.htmlIYRforDecember2018waspublishedon9July2019athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/3048-realisasi-apbn-per-31-desember-2018.html

ResearcherResponseAsIresponsedinIYRs-3bquestion:icheckusingthejavascriptandithinkitisnotaproblemwiththeanswer.TheprobleminIndonesia,sometimethesamedocumentpublishedbydifferentunitofMoFondifferentdateofpublication.Inthiscaseiusetheearlydateofpublicationfromthelinkicited.AndithinkthedateofpublicationiswithinthetimeframeacceptedbytheOBSmethodology

IBPCommentIBPnotesthedocumentscitedbytheGovernmentReviewer.However,theyareshorterversionsoftheexecutionreports,notfullIYRs.Thereportscitedbytheresearcherarelonger,narrative,andmoredetailedversionsoftheIYR.TheyalsocontainextensivetechnicalinformationsodonotqualifyasCitizenVersionsoftheIYR.Forthatreason,theresearcher'sresponseisconfirmed.

IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.

Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat

Source:Inthislinkhttps://www.kemenkeu.go.id/apbnkita,thedocumentsareonPdfincludenumericaldataisalsoinpdf,notinmachine-readableformat.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformatComments:ThenumericaldataofIYRscanfindatthisofficialweb:IYRJuly2018:http://data-apbn.kemenkeu.go.id/Dataset/Details/1026IYRAugust2018:http://data-apbn.kemenkeu.go.id/Dataset/Details/1027IYRSeptember2018:http://data-apbn.kemenkeu.go.id/Dataset/Details/1031IYROctober2018:http://data-apbn.kemenkeu.go.id/Dataset/Details/1032IYRNovember2018:http://data-apbn.kemenkeu.go.id/Dataset/Details/1033IYRDecember2018:http://data-apbn.kemenkeu.go.id/Dataset/Details/1034


ResearcherResponseOk.IagreewiththeGR.Iwillchangethescoreto"Ä"

IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

IftheIYRsarenotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionIYRs-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionIYRs-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.



Source:TheIYRsarepublishedmonthly.wecouldseethedocumentsinthislinkhttps://www.kemenkeu.go.id/apbnkita

Comment:



IYRs-6b.Ifyouselectedoption“c”or“d”inquestionIYRs-6a,pleasespecifyhowyoudeterminedwhethertheIYRswereproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionIYRs-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

Forexample,atitlefortheIn-YearReportcouldbe“BudgetMonitoringReport,Quarter1”or“BudgetExecutionReportJanuary-March2018.”

IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

Answer:IYRs2018areissuedregularlyeverymonth.inthepreviousyearIYRswasentitledtheRealizationoftheStateBudgetReport(bahasa-LaporanRealisasiAPBN),butsince2018,MoFhasissuedIYRsunderthetitleofourAPBN(bahasa-APBNKita)

Source:wecouldseethedocumentofOurAPBNinthislinkhttps://www.kemenkeu.go.id/apbnkita

Comment:



IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No

Source:IYRs2018orOurAPBN2018arepublishedwithaverysimpleandeasytounderstandbut-quietcomprehensive-but,ithinkitisnotacitizenbudgetformat.Wecouldseethedocumentonthelinkhttps://www.kemenkeu.go.id/apbnkita

Comment:InterestingtoseechangesinhowthepresentationofIYRs2018ispackagedinpdf,butthedatapresentedisverycompleteandeasilyunderstoodbythecommunity.soIasaresearcherstatedthatthegovernmenthaspublishedIYRsintheformatofcitizenbudget.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:Iagreewiththeresearcherthatthecitizen'sversionistomakepeopleeasytounderstandaboutthebudget.Butweneedtoreporttothepublicaboutthebudgetrealizationcomprehensively.Thepeopledidn'thavetoreadallthepagesonthatbook,forexample,let'strytolookattheINFOGRAFISpage,thebudgetrealizationhasexplainedbrieflyonthatpage.Thepeoplecouldunderstandeasilyhowmuchmoneyhavespentbythegovernment.

ResearcherResponseIYRs2018orOurAPBN2018arepublishedwithaverysimpleandeasytounderstandbut-quietcomprehensive-but,ithinkitisnotacitizenbudgetformat.Wecouldseethedocumentonthelinkhttps://www.kemenkeu.go.id/apbnkita


MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:TheIndonesianfiscalyearstartsJanuaryeveryyear.Becausethefiscalyear2019hasjustbegun,theninOBS2019,toseeMYR,wewillusefiscalyear2018.wecouldseetheMYR2018inthislinkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:linkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdfthelinkabovecontainsthe2018StateBudget2018APBNImplementationReportsemesterI(MYRsemesterI)andthesemesterIIstatebudgetprognosis



MYR-2.WhenistheMYRmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanMYRtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublic nolaterthanthreemonthsafterthereportingperiodends(i.e.,threemonthsafterthemidpointofthefiscalyear).IftheMYRisnotreleasedtothepublicatleastthreemonthsafterthereportingperiodends,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheMYR.

Answer:a.Sixweeksorlessafterthemidpoint

Source:TheMYR2018ispublishedforthefirsttime07/17/201813:30:13(http://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf),whichis2weekafterthemidpoint(midpointisJune,MYRispublishedonJuly).

Comment:



MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:17/07/2018

Source:TheMYR2018ispublishedthefirsttimeon17/07/2018onthislinkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:iusejavascript:alert(document.lastModified)todeterminedoftheMYR2018atthislinkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:wedonotneedtoseethejavascript.Wecanseethepublicationdateinthewebsite,rightundertothedownloadlink.http://www.anggaran.kemenkeu.go.id/dja/edef-konten-view.asp?id=1370itsaidthedateis18/07/201810:01:30Comments:Ihavethescreenshot


IBPCommentThePeerReviewer'scommentisacknowledged-thepublicationdateispostedonthewebsiteaswell.

MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:http://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Source:theMYR2018ispublidhedon17/07/2018onthislinkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

Option“d”appliesiftheMYRisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:ThedataonTheMYR2018isnotonmachinereadableformat.itsonpdfformat

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:Someofthenumericaldatahasprovidedathttp://data-apbn.kemenkeu.go.id/Dataset/Details/1030

ResearcherResponseIhavecheckedthelinkfromGR,andIagree.Someofthenumericaldatahasprovidedathttp://data-apbn.kemenkeu.go.id/Dataset/Details/1030.andiwillchangethescoreto"B'

IBPCommentIBPacknowledgesthecommentofthegovernmentreviewerandtheresponseoftheresearchertothatcomment.However,thescoreismaintainedat"c"becausethereisonlyexecutiondata(In-YearReportdata)andnotinformationfromtheMid-YearReviewaboutprojectionsfortheremainderofthefiscalyearinthefilescited.Inaddition,thefilesinthelinkcitedbythegovernmentreviewerwerecreatedin2019(thefirstExcelfileinJanuary2019andthesecondExcelfileinAugust2019),sotheywouldnotapplytothisquestionbasedonOBSmethodology.

MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

IftheMYRisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionMYR-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionMYR-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.




Source:thedocumentispubliclyavailable.wecouldseeonthislinkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



MYR-6b.Ifyouselectedoption“c”or“d”inquestionMYR-6a,pleasespecifyhowyoudeterminedwhethertheMYRwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionMYR-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

Forexample,atitlefortheMid-YearReviewcouldbe“Semi-annualBudgetPerformanceReport,FY2017/18”or“Mid-YearReportonthe2018NationalBudget.”


Answer:GovernmentReportontheImplementationofthefirstsemesterofthe2018StateBudget

Source:thetitleinIndonesiais"LaporanPemerintahTentangAnggaranPendapatandanBelanjaNegaraSemesterpertamatahun2018"orinenglish"GovernmentReportontheImplementationofthefirstsemesterofthe2018StateBudget"wecouldseetheMYRonthislinkhttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



MYR-8.Istherea“citizensversion”oftheMYR?


Answer:a.Yes

Source:icouldnotfindthecitizenversionoftheMYR2018.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:theMoFissuedaninfographicwhichcanbedownloadedfromthislinkhttp://www.anggaran.kemenkeu.go.id/content/publikasi/2018%20infografiklapsem1.pdfyoucanalsofindotherinfographicsonbudget(suchastheMYR2019)inthislink:http://www.anggaran.kemenkeu.go.id/dja/edef-infografis.asp

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:ThecitizenversionoftheMYR2018hasprovidedinhttp://www.anggaran.kemenkeu.go.id/content/publikasi/2018%20infografiklapsem1.pdf

ResearcherResponseok..iagreewiththeGR.Iwillchangethescoreto"A'

YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017FY2017

Source:IndonesianfiscalyearstartingJanuary1andendingonDecember31.YERwaspublishedafterbeingauditedbytheSupremeAuditAgency.Currently,YER2018isintheprocessofbeingaudited,sowewilluseYER2017inthisOBS.

YER2017ispublishedonMoFwebsiteforthefirtstimeon06/26/201813:48:33onthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:




YER-2.WhenistheYERmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanYERtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthanoneyearafterthefiscalyeartowhichitcorresponds.IftheYERisnotreleasedtothepublicwithinoneyearaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheYER.

Answer:a.Sixmonthsorlessaftertheendofthebudgetyear

Source:YER2017ispublishedonMoFwebsiteforthefirtstimeon06/26/201813:48:33onthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf.it'smean6monthsaftertheendoffiscalyear

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:thedocumentwas:signedbythesupremeaudit:20May2019lastmodified:Mon27May201909:25:14WIBdateofpublication:Icannotconfirmtheresearcher'sanswersincethereisnopublicationdateonthewebsite.Thus,Iassumethatthegovernmentproducedthedocumentlessthan6monthsafterthebudgetyearend.ButIcannotsayanythingaboutthepublicationdate(Idonotknowexactlywhenitwasavailableforpublic).


YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:26/06/201826/06/2018

Source:YER2017ispublishedonMoFwebsiteforthefirtstimeon06/26/201813:48:33onthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:thedocumentwas:signedbythesupremeaudit:20May2019lastmodified:Mon27May201909:25:14WIBdateofpublication:Icannotconfirmtheresearcher'sanswersincethereisnopublicationdateonthewebsite.Thus,Iassumethatthegovernmentproducedthedocumentlessthan6monthsafterthebudgetyearend.ButIcannotsayanythingaboutthepublicationdateorwhenthedocumentmadeavailableforpublic.


YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:iusejavascript:alert(document.lastModified)todeterminedthedateofpublicationofYERonthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdfiusejavascript:alert(document.lastModified)todeterminedthedateofpublicationoftheYER


Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:thesamereason.thedocumentwas:signedbythesupremeaudit:20May2019metadatashownlastmodified:Mon27May201909:25:14WIBdateofpublication:Icannotconfirmtheresearcher'sanswersincethereisnopublicationdateonthewebsite.Thus,Iassumethatthegovernmentproducedthedocumentlessthan6monthsafterthebudgetyearend.ButIcannotsayanythingaboutthepublicationdate.


YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:https://www.kemenkeu.go.id/media/10117/lkpp-2017.pdfhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf


Comment:



YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.Numericaldata

foundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:b.Yes,someofthenumericaldataareavailableinamachinereadableformat

Source:theYERispublishedonPDFformatonthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:Someofthenumericaldatahasprovidedatthisofficialweb:http://data-apbn.kemenkeu.go.id/Dataset/Details/1034

ResearcherResponseihavecheckedthelinkandIagreetochangethescoreto"B"

YER-6a.IftheYERisnotpubliclyavailable,isitstillproduced?

IftheYERisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionYER-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionYER-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.



Source:theYERispubliclyavailableonthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:



YER-6b.Ifyouselectedoption“c”or“d”inquestionYER-6a,pleasespecifyhowyoudeterminedwhethertheYERwasproducedforinternaluseonly,versusnotproducedatall.


Ifoption“a,”“b,”or“e”wasselectedinquestionYER-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

Forexample,atitlefortheYear-EndReportcouldbe“ConsolidatedFinancialStatementfortheYearEnded31March2018”or“AnnualReport2017PublishedbytheMinistryofFinanceandPlanning.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:LKPPTahun2017.LaporanKeuanganPemerintahPusat.Audited"LKPPTahun2017.LaporanKeuanganPemerintahPusat.Audited"

Source:TheTittleofYERis"LKPPTahun2017.LaporanKeuanganPemerintahPusat.Audited".orinenglish"LKPPYear2017.CentralGovernmentFinancialReports.Audited".wecanseeonthislinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:



YER-8.Istherea“citizensversion”oftheYER?


Answer:a.Yes

Source:theCBversionofYER2017couldbeseeninthislinkhttps://www.kemenkeu.go.id/publikasi/infografik/laporan-keuangan-pemerintah-pusat-lkpp-2017/

Comment:




AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017

Source:TheIndonesianfiscalyearstartseveryJanuary.atpresent,the2018budgetdocumentisstillintheauditprocess,soinOBS2019,weusethe2017auditdocument.ProsesauditdiIndonesiadilaksanakanolehBadanPemeriksaKeuangan,kamimenyebutnyaBPK.TheauditreportcanbeseenontheBPKwebsiteasfollows:http://www.bpk.go.id/lkpp

AuditReport2017consistof:1.executivesummaryhttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527749827.pdf2.FinancialReportshttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751554.pdf3.internalcontrolsystemhttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527750975.pdf4.reportoncomplianceinspectionresultshttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751202.pdf5.implementationoffiscaltransparencyhttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751344.pdf

Comment:



AR-2.WhenistheARmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanARtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthan18monthsaftertheendofthefiscalyeartowhichitcorresponds.IftheARisnotreleasedtothepublicatleast18monthsaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheAR.

Answer:a.Sixmonthsorlessaftertheendofthebudgetyear

Source:AlltheDocumentofAuditReport2017arepublishedon05/31/2018or5monthsaftertheendofthebudgetyearasseenonthislinkhttp://www.bpk.go.id/lkpp.Theauditreportconsistof:

1.executivesummaryispublishedon05/31/201813:57:07http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527749827.pdf

2.FinancialReportispublishedon05/31/201814:25:54http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751554.pdf

3.InternalControlSystemispublishedon05/31/201814:16:15http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527750975.pdf

4.reportoncomplianceinspectionresultsispublishedon05/31/201814:20:02http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751202.pdf

5.implementationoffiscaltransparencyispublishedon05/31/201814:22:24http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751344.pdf

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Icannotcheckthepublicationdate,thusIcannotconfirmwhetheritispublishedlessthansixmonthsaftertheyearend.Thedocumentsweresignedon21May2018.Thelastrecordedmodificationwason27May2018


AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:31/05/2018







Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Thedocumentsweresignedon21May2018.Thelastrecordedmodificationwason27May2018thereisnopublicationdateonboththewebsite/downloadlinkandthedocument.Icannotcheckthepublicationdate,thusIcannotconfirmwhetheritwasmadeavailableforpublicon31May2018astheresearcherclaimed


AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:IdeterminedthedateofpublicationofARbyusingjavascript:alert(document.lastModification)

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Idisagreewiththeresearcher.Modificationdatedoesntinformthepublicationdate.Thedocumentcouldbeuploadedtotheserveronthemodificationdateforpublication.Butitsappearanceonthewebsiteandmadeavailableforpubliccouldbeanytime,thenextday,nextweek,nextmonthorevennever.


IBPCommentThePeerReviewer'scommentisnoted,however,theJavascriptdatedoesprovidethelatestdatebywhichadocumentispublished(itcouldbepublishedearlier,however).Giventhat,IBPconfirmstheresearcher'sresponseonthepublicationdate.

AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:http://www.bpk.go.id/lkpp







Comment:



AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:TheAuditreportonPDFformat.AlltheDocumentofAuditReport2017arepublishedon05/31/2018or5monthsaftertheendofthebudgetyearasseenonthislinkhttp://www.bpk.go.id/lkpp.Theauditreportconsistof:






Comment:



AR-6a.IftheARisnotpubliclyavailable,isitstillproduced?

IftheARisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionAR-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionAR-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.






3.InternalControlSystemispublishedon05/31/201814:16:15


http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527750975.pdf



Comment:



AR-6b.Ifyouselectedoption“c”or“d”inquestionAR-6a,pleasespecifyhowyoudeterminedwhethertheARwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionAR-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

Forexample,atitlefortheAuditReportcouldbe“AnnualGeneralReportsoftheControllerandAuditorGeneral.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:"ReportontheResultsofExaminationofthe2017CentralGovernmentFinancialReport"

Source:ThetittleinIndonesia,"LaporanHasilPemeriksaanAtasLaporanKeuanganPemerintahPusattahun2017orinenglish,"ReportontheResultsofExaminationofthe2017CentralGovernmentFinancialReport"

AlltheDocumentofAuditReport2017arepublishedon05/31/2018or5monthsaftertheendofthebudgetyearasseenonthislinkhttp://www.bpk.go.id/lkpp.Theauditreportconsistof:




4.reportoncomplianceinspectionresultsispublishedon05/31/201814:20:02

http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751202.pdf


Comment:



AR-8.Istherea“citizensversion”oftheAR?


Answer:b.No

Source:WecouldnotfindthecitizenversionoftheAR.

AlltheDocumentofAuditReport2017arepublishedon05/31/2018or5monthsaftertheendofthebudgetyearasseenonthislinkhttp://www.bpk.go.id/lkpp.Theauditreportconsistof:






Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:Thecitizen'sversionofAR2017hasprovidedinthisofficialweb:https://www.kemenkeu.go.id/publikasi/infografik/laporan-keuangan-pemerintah-pusat-lkpp-2017/

ResearcherResponseOke..ihavecheckedthelinkandIagreewiththeGR.Iwillchangethescoreto'A'

IBPCommentDuringanIBPreview,thisquestionisrevisedfromAtoB,recognizingthatthegraphicspeakstoyear-endoutcomesofthebudgetratherthantheresultsoftheauditreportandisnotpublishedbyBPK.WhilethereisaboxthatmentionstheunqualifiedopinionofBPKabouttheauditstatements,thepurposeofthedocumentistosummarizetheyear-endoutcomes,nottheauditprocessorfindings.


GQ-1a.Arethereoneormorewebsitesorwebportalsfordisseminatinggovernmentfiscalinformation?Ifyes,pleaseprovidethenecessarylinksinthecomment/citation.

GQ-1aaskstheresearchertolistanygovernmentwebsitesorportalswherefiscalinformationcanbefound.Forexample,inNewZealandtheTreasurywebsite(http://www.treasury.govt.nz/)hostsimportantbudget-relatedinformation,includingthePre-BudgetStatement,theExecutive’sBudgetProposal,theCitizensBudget,In-YearReports,theMid-YearReview,andtheYear-EndReport.Inaddition,NewZealand’sParliamentaryCounselOffice(http://www.legislation.govt.nz/)poststheEnactedBudgetwhiletheControllerandAuditor-Generalwebsite(http://www.oag.govt.nz/)publishestheannualAuditReport.TheNewZealandresearcherwouldprovidethelinkstoeachofthesesites.Othercountrieshavedevelopedportalsthatincludefiscalinformation,thoughnotinthe“documents”format.Forexample,theseportalshavebeencreatedbyMexico(https://www.transparenciapresupuestaria.gob.mx/)andBrazil(http://www.portaltransparencia.gov.br/).Somecountrieshavebothawebsiteandaportal.TheBraziliangovernment,forexample,apartfromtheTransparencyPortal,hasadedicatedwebsiteforthefederalbudget,whereallkeydocumentsandotherinformationcanbefound(www.orcamentofederal.gov.br).Researchersshouldincludedetailsaboutalloftherelevantwebsitesand/orportalsthattheycanbeusedtoaccessbudgetinformation.

Answer:a.Yes

Source:Therearesomewebsitesfordisseminatinggovermentfiscalinformation.wemightvisitdifferentwebportalsfordifferenttypeofdocuments.SomeofthewebportalarestillundertheMoFbutdifferentdirectorates.Herearesomeofthem:1.MoFwebsitehttps://www.kemenkeu.go.id/.wecouldfindtheinformationofcitizenbudget,PBS,EBP,EB,IYRs,MYRs,2.SAIwebsitehttp://www.bpk.go.id/wecouldfindAR3.http://www.data-apbn.kemenkeu.go.id/Publications,wealsocouldfindtheinformationofcitizenbudget,PBS,EBP,EB,IYRs,MYRs,

Comment:



GQ-1b.Onthesewebsites/portals,canrevenueand/orexpendituredataforthecurrentfiscalyearbedownloadedasaconsolidatedfile(orsetoffiles)?Ifyes,pleaseprovidethenecessarylinksinthecomment/citation.

GQ-1b,GQ-1c,andGQ-1daskaboutwhethergovernmentspublishspecifictypesofcontentontheirwebsites/portals:(a)consolidatedfilesthatcontainrevenueand/orexpenditureinformationforthecurrentfiscalyear;(b)consolidatedfilesthatcontainrevenueand/orexpenditureinformationformultipleyearsinconsistentformats;and(c)infographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis.Researchersshouldprovidethelinkstorelevantwebpagesandsomeexplanationsofwhattheycontain.

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

Source:Onhttp://www.data-apbn.kemenkeu.go.id/Dataset/Details/1030,wecoulddownloadtherevenueandexpendituredataforthecurrentfiscalyearasaconsolidatedfile.Theformatofdocumentisexcel.SummaryofallocationandrealizationofAPBN2016-2019providesdataofrevenue,expenditure,surplus/deficitandfinancingsince2016until2019,whicheachyearispresentedbyitsallocationandrealization.

Comment:



http://www.treasury.govt.nz/

http://www.legislation.govt.nz/

http://www.oag.govt.nz/

https://www.transparenciapresupuestaria.gob.mx/

http://www.portaltransparencia.gov.br/

http://www.orcamentofederal.gov.br

GQ-1c.Onthesewebsites/portals,canconsolidatedrevenueand/orexpendituredatabedownloadedformultipleyearsinconsistentformats?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

Source:Onhttp://www.data-apbn.kemenkeu.go.id/Dataset/Details/1030,wecoulddownloadtherevenueandexpendituredataforthemultipleyearsinconsistentformats.Theformatofdocumentisexcel.SummaryofallocationandrealizationofAPBN2016-2019providesdataofrevenue,expenditure,surplus/deficitandfinancingsince2016until2019,whicheachyearispresentedbyitsallocationandrealization.

Comment:



GQ-1d.Onthesewebsites/portals,areinfographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.

Answer:a.Yes

Source:Onthisportalhttps://www.kemenkeu.go.id/dataapbn,wecouldseethevisualization/infographicsorsimilartoolusetosimplifydataaccessandanalysis.SomeformatislikeQ&Abutsomeothersarelikeinfographicandvideos.

Comment:



GQ-2.Aretherelawsinplaceguidingpublicfinancialmanagementand/orauditing?Ifyes,pleaseprovidethenecessarydetailsandlinksinthecomment/citation,andspecifywhetherandwherethelaw(s)containsspecificprovisionsforbudgettransparencyand/orparticipation.

GQ-2asksabouttheexistenceofanynationallawsgoverningpublicfinancialmanagementandauditing.Thesemayincludeapublicfinanceact,asectionoftheconstitution,oranorganicbudgetlaw.Insomecountries,fiscalresponsibilitylegislationmayalsoberelevant.Forexample,theKenyaresearchermayincludethelinktoitsPublicFinanceManagementAct,2012(http://www.kenyalaw.org/lex//actview.xql?actid=No.%2018%20of%202012),andtheMacedonianresearchermayincludealinktoitsStateAuditLaw(https://www.finance.gov.mk/files/u11/Audit%20law.pdf).Researchersshouldprovidelinkstowebsiteswheresuchlawsarepublished,ifpossible,oranelectroniccopyofthelawitself.Theyshouldalsoindicateifandwhere(e.g.whicharticle)theselawsincludespecificprovisionsforbudgettransparencyandcitizenparticipationinbudgetprocesses.

Answer:

http://www.kenyalaw.org/lex//actview.xql?actid=No.%2018%20of%202012

https://www.finance.gov.mk/files/u11/Audit%20law.pdf

a.Yes

Source:IndonesiahasLawnumber17/2003onStateFinancehttp://www.djpk.depkeu.go.id/attach/post-uu-no-17-tahun-2003-tentang-keuangan-negara/UU-63-61-uu17_2003.htm.Article3(paragraph1)statesaboutaspectsoftransparencyandpublicparticipationexplicitly,"StateFinanceismanagedinanorderlymanner,complieswithlawsandregulations,isefficient,economical,effective,transparentandresponsiblebypayingattentiontoasenseofjusticeandpropriety"

Comment:



ResearcherResponseIthinkallofusagreeabouttheregulation.sothescoreis'A"

GQ-3.Arethereadditionallawsregulating:(1)accesstoinformation;(2)governmenttransparency;or(3)citizensparticipation?Ifyes,pleaseprovidethenecessarydetailsandlinksinthecomment/citation,andspecifywhetherandwheretheselawscontainspecificprovisionsforbudgettransparencyand/orparticipation.

Thethirdandlastquestionasksresearcherstolistanyadditionallawsregulatingaccesstoinformation,transparency,orcitizens’participationthatarerelevantforthepromotionofbudgettransparencyandcitizenparticipationinbudgetprocesses.Thesemightincludelegislationrelatedtoaccesstoinformation,toplanningprocesses,ortopublicadministrationmoregenerally.India’sRighttoInformationActof2005(https://www.ncess.gov.in/facilities/central-public-information-officer/rti-act-details.html)isanexampleofthistypeoflaw.Moreinformationonaccesstoinformationlegislation(constitutionalprovisions,laws,andregulations),includingexamplesofmodellaws,canbefoundhere:http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1.

Answer:a.Yes

Source:Indonesiahasalawonpublicinformationdisclosure(LawNumber14/2008)thatguaranteestherightofcitizenstoaccessinformationandthegovernment'sobligationtopublishbudgetdocumentsasaformoftransparency.

Wecouldseethelawonthiswebsitehttps://www.kpk.go.id/images/pdf/uu%20pip/UU_No_14_Tahun_2008.pdf.

Comment:



ResearcherResponseithink,allofusagreewiththeregulation.sotheÄ"scoreisperfect

1.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearthatareclassifiedbyadministrativeunit(thatis,byministry,department,oragency)?

GUIDELINES:

Question1addressesthepresentationofexpenditurebyadministrativeunit.Thisinformationindicateswhichgovernmententity(ministry,department,oragency,orMDAs)willberesponsibleforspendingthefundsand,ultimately,heldaccountablefortheiruse.

https://www.ncess.gov.in/facilities/central-public-information-officer/rti-act-details.html

http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforalladministrativeunits,accountingforallexpenditures,inthebudgetyear.Toanswer“b,”theadministrativeunitsshownindividually,intheExecutive’sBudgetProposaloritssupportingdocumentation,mustaccountforatleasttwo-thirdsofallexpendituresinthebudgetyear.Inotherwords,thesumoftheexpendituresassignedtotheindividualMDAs(education,health,infrastructure,interior,defense,etc.)mustaccountforatleasttwo-thirdsofthetotalexpenditurebudgetedforthatparticularyear.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsadministrativeunitsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyadministrativeunit.

Answer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.

Source:Basedonthefinanceminister'sregulationno127/PMK.02/2015concerningbudgetclassification,inarticle2paragraph2itisstatedthatStateExpendituresinStateBudget(note:includedEBP)asreferredtoinparagraph(1)isspecifiedaccordingtoOrganizationalClassification,FunctionClassification,andTypeClassification.theregulationcouldbedownloadinthelinkbelow:http://www.anggaran.depkeu.go.id/peraturan/PMK%20127%20-%202015.pdf

referringtotheregulationinEBP2019,page437wewillfindaclassificationofspendingbasedonadministrativeunits,namelyministriesandstateinstitutions.thedocumentcouldbedownloadinthislink:https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

GUIDELINES:

Question2addressesthepresentationofexpenditurebyfunctionalclassification.Thisclassificationindicatestheprogrammaticpurpose,sector,orobjectiveforwhichthefundswillbeused,suchashealth,education,ordefense.Administrativeunitsarenotnecessarilyalignedwithfunctionalclassifications.Forinstance,inonecountryallfunctionsconnectedwithwatersupply(whichfallintothe“Housing”function)maybeundertakenbyasinglegovernmentagency,whileinanothercountrytheymaybedistributedacrosstheMinistriesofEnvironment,Housing,andIndustrialDevelopment.Inthelattercase,threeministrieshaveprogramsaddressingwatersupply,sothreeministriescontributetoonefunction.Similarly,someadministrativeunitsmayconductactivitiesthatcutacrossmorethanonefunction.Forinstance,intheexampleabove,someprogramsoftheMinistryofEnvironmentwouldalsobeclassifiedinthe“environmentalprotection”function.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctionalclassification.

Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.


referringtotheregulationinEBP2019,pages432,wewillfindexpenditureclassificationbasedonfunctionclassification.thereare11functions,namely:1)Publicservicefunctions,2)defensefunctions,3)orderandsecurityfunctions,4)economicfunctions,5)environmentalprotectionfunctions,6)functionsofhousingandpublicfacilities,7)health,8)functionstourism,9)religiousfunctions,10)educationalfunctions,11)socialprotectionfunctions.

thedocumentcouldbedownloadinthislink:https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



3.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyfunctionalclassification,isthefunctionalclassificationcompatiblewithinternationalstandards?

GUIDELINES:

Question3askswhetheracountry’sfunctionalclassificationmeetsinternationalstandards.Toanswer“a,”acountry’sfunctionalclassificationmustbealignedwiththeOECDandtheUN’sClassificationoftheFunctionsofGovernment(COFOG),orprovideacross-walkbetweenthenationalfunctionalpresentationandCOFOG.

TheOECDBestPracticesforBudgetTransparencycanbeviewedathttp://www.oecd.org/gov/budgeting/Best%20Practices%20Budget%20Transparency%20-%20complete%20with%20cover%20page.pdf

COFOGcanbeviewedathttps://unstats.un.org/unsd/publication/SeriesM/SeriesM_84E.pdforathttp://www.imf.org/external/pubs/ft/gfs/manual/pdf/ch6ann.pdf.

Answer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.

Source:referringtotheregulationinEBP2019,pages432topagewewillfindashoppingclassificationbasedonfunctionclassification.thereare11functions,namely:1)Publicservicefunctions,2)defensefunctions,3)orderandsecurityfunctions,4)economicfunctions,5)environmentalprotectionfunctions,6)functionsofhousingandpublicfacilities,7)health,8)functionstourism,9)religiousfunctions,10)educationalfunctions,11)socialprotectionfunctions.

thedocumentcouldbedownloadinthislink:https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

Question4askswhethertheExecutive’sBudgetProposaloritssupportingdocumentationpresentsexpendituresforthebudgetyearorganizedbyeconomicclassification.Economicclassificationprovidesinformationonthenatureoftheexpenditure,suchaswhetherfundsarebeingusedtopayforwagesandsalaries,capitalprojects,orsocialassistancebenefits.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.

http://www.oecd.org/gov/budgeting/Best%20Practices%20Budget%20Transparency%20-%20complete%20with%20cover%20page.pdf

https://unstats.un.org/unsd/publication/SeriesM/SeriesM_84E.pdf

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/ch6ann.pdf


ReferringtotheregulationinEBP2019,pages422topage472,(specificallypage433:TABEL10BELANJAPEMERINTAHPUSATMENURUTJENIS,2014-2019)wewillfindaclassificationofexpendituresbasedonprogramclassificationoreconomicclassification.Thedocumentcouldbedownloadinthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



5.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyeconomicclassification,istheeconomicclassificationcompatiblewithinternationalstandards?

GUIDELINES:

Question5askswhetheracountry’seconomicclassificationmeetsinternationalstandards.Toanswer“a,”acountry’seconomicclassificationmustbeconsistentwiththeInternationalMonetaryFund’s(IMF)2001GovernmentFinanceStatistics(GFS).TheGFSeconomicclassificationispresentedhere:http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf.TolearnmoreaboutGovernmentFinanceStatisticsalsorefertotheentireIMF2001GFSmanual(http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf).

Answer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.

Source:referringtotheregulationinEBP2019,pages422topage472(specificallypage433:TABEL10BELANJAPEMERINTAHPUSATMENURUTJENIS,2014-2019),wewillfindaclassificationofexpendituresbasedonprogramclassificationoreconomicclassification.Thedocumentcouldbedownloadinthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



IBPCommentBasedonthePeerReviewer'sresponse,IBPconfirmstheseheaderstobethesameasGFS2011economicclassificationcategories.

6.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsforthebudgetyear?

GUIDELINES:

Question6askswhetherexpendituresarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldtreattheterm“program”asmeaninganylevelofdetailbelowanadministrativeunit—thatis,anyprogrammaticgroupingthatisbelowtheministry,department,oragencylevel.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf

Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,inthebudgetyear.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresinthebudgetyear.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.

Budgetdecisionsfortheupcomingyearcanalsoaffecttheparametersoffuturebudgets.Itisthereforeusefultoestimaterevenuesandexpendituresformulti-yearperiods,understandingthattheseestimatesmightberevisedascircumstanceschange.SometimesreferredtoasaMediumTermExpenditureFramework(MTEF),athree-yearperiod—thatis,thebudgetyearplustwomoreyears—isgenerallyconsideredanappropriatehorizonforbudgetingandplanning.

Answer:a.Yes,programsaccountingforallexpendituresarepresented.


See"BookIII"-https://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

FormI:DetailsofCentralGovernmentBudget,accordingtoBudgetSection,OrganizationalUnit,Function,Program,andSourceofFunds(PDFpages7-104)

Comment:



7.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpenditureestimatesforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:

Question7asksifmulti-yearexpenditureestimatesarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassificationsforatleasttwoyearsbeyondthebudgetyear.Toanswer“b,”multi-yearexpenditureestimatesmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifmulti-yearexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”appliesifmulti-yearexpenditureestimatesarenotpresentedbyanyofthethreeclassifications.

Answer:b.Yes,multi-yearexpenditureestimatesarepresentedbytwoofthethreeexpenditureclassifications.

Source:See"BookIII"-https://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf

Comment:FormulirII:RincianAnggaranBelanjaPemerintahPusat,menurutBagianAnggaran,UnitOrganisasi,Fungsi,Program,danKerangkaPengeluaranJangkaMenengah(KPJM).

FormII:DetailsofCentralGovernmentBudget,accordingtoBudgetSection,OrganizationalUnit,Function,Program,andtheMediumTerm

ExpenditureFramework(KPJM).

Thissectionshowsbudgetprojectionsforadministrativeclassificationandprogramsfor2019-2022inpages106-200

Whilenotshowninaconsolidatedfashion,thefunctionalclassificationsthatareassignedtotheprogramsarealsoshownonthetables(inthetwo-digitcodes,forexample,01PELAYANANUMUM).



7b.BasedontheresponsetoQuestion7,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesforamulti-yearperiodintheExecutive'sBudgetProposal?

Answer:AdministrativeclassificationFunctionalclassification


FormulirII:RincianAnggaranBelanjaPemerintahPusat,menurutBagianAnggaran,UnitOrganisasi,Fungsi,Program,danKerangkaPengeluaranJangkaMenengah(KPJM).

FormII:DetailsofCentralGovernmentBudget,accordingtoBudgetSection,OrganizationalUnit,Function,Program,andtheMediumTermExpenditureFramework(KPJM).


Whilenotshowninaconsolidatedfashion,thefunctionalclassificationsthatareassignedtotheprogramsarealsoshownonthetables(inthetwo-digitcodes,forexample,01PELAYANANUMUM).

Comment:



8.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpenditureestimatesforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)byprogram?

GUIDELINES:Question8asksifmulti-yearexpenditureestimatesarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforall

expenditures,foratleasttwoyearsbeyondthebudgetyear.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresoverthemulti-yearperiod.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsmulti-yearestimatesforprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifmulti-yearestimatesarenotpresentedbyprogram.

Revenuesgenerallyareseparatedintotwomajorcategories:“tax”and“non-tax”revenues.Taxesarecompulsorytransfersthatresultfromgovernmentexercisingitssovereignpower.Thelargestsourcesoftaxrevenueinsomecountriesaretaxesonpersonalandbusinessincomeandtaxesongoodsandservices,suchassalesorvalue-addedtaxes.Thecategoryofnon-taxrevenuesismorediverse,rangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.Notethatsomeformsofrevenue,suchascontributionstosocialsecurityfunds,canbeconsideredeitherataxornon-taxrevenuedependingonthenatureoftheapproachtothesecontributions.Particularlybecausedifferentrevenueshavedifferentcharacteristics,includingwhobearstheburdenofpayingthetaxandhowcollectionsareaffectedbyeconomicconditions,itishelpfulwhenestimatesforrevenuesaredisaggregatedanddisplayedbasedontheirsources.

Formoreinformation,pleaserefertothe2001GFSmanual,inparticularAppendix4(http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf).

Answer:a.Yes,multi-yearestimatesforprogramsaccountingforallexpendituresarepresented.


FormulirII:RincianAnggaranBelanjaPemerintahPusat,menurutBagianAnggaran,UnitOrganisasi,Fungsi,Program,danKerangkaPengeluaranJangkaMenengah(KPJM).

FormII:DetailsofCentralGovernmentBudget,accordingtoBudgetSection,OrganizationalUnit,Function,Program,andtheMediumTermExpenditureFramework(KPJM).


Comment:



9.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesoftaxrevenue(suchasincometaxorVAT)forthebudgetyear?

GUIDELINES:Question9assessesthedegreetowhichtheindividualsourcesof“tax”revenuearedisaggregatedinthebudget.Thelargestsourcesoftaxrevenueinsomecountriesaretaxesonpersonalandbusinessincomeandtaxesongoodsandservices,suchassalesorvalue-addedtaxes.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallindividualsourcesoftaxrevenueforthebudgetyear,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofalltaxrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentindividualsourcesoftaxrevenuethatwhencombinedaccountforatleasttwo-thirdsofalltaxrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsindividualsourcesoftaxrevenuethataccountforlessthantwo-thirdsoftaxrevenues.Answer“d”appliesifindividualsourcesoftaxrevenuearenotpresented.

Answer:a.Yes,individualsourcesoftaxrevenueaccountingforalltaxrevenuearepresented.

Source:inchapterIII2019EBP(Indonesia:FinancialNoteandRAPBN)documentsareexplainedaboutthePolicyandTargetofStateRevenuesforthe2019RAPBNandMedium-TermProjection2020-2022(pages68-100).Thisdocumentispresentedat3.1concerning2019StatePolicyandTargetRevenues.TableII.3.1(page70)presentsinformationonStateRevenue2018-2019whichincludes:A.TaxRevenue;B.Non-TaxStateRevenues;C.AcceptanceofGrants:https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

MoredetailedinformationisalsoavailableinTable3onp.417.

'Othertaxes'arelessthat1%,thereforethisquestionscoresanA.

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf

Comment:



10.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesofnon-taxrevenue(suchasgrants,propertyincome,andsalesofgovernment-producedgoodsandservices)forthebudgetyear?

GUIDELINES:Question10assessesthedegreetowhichtheindividualsourcesof“non-tax”revenuearedisaggregatedinthebudget.Thecategoryofnon-taxrevenuesisdiverse,andcanincluderevenuerangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallindividualsourcesofnon-taxrevenueforthebudgetyear,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallnon-taxrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentindividualsourcesofnon-taxrevenuethatwhencombinedaccountforatleasttwo-thirdsofallnon-taxrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsindividualsourcesofnon-taxrevenuethataccountforlessthantwo-thirdsofnon-taxrevenues.Answer“d”appliesifindividualsourcesofnon-taxrevenuearenotpresented.

Answer:b.Yes,individualsourcesofnon-taxrevenueaccountingforatleasttwo-thirdsof,butnotall,non-taxrevenuesarepresented.

Source:inchapterIII2019EBP(Indonesia:FinancialNoteandRAPBN)documentsareexplainedaboutthePolicyandTargetofStateRevenuesforthe2019RAPBNandMedium-TermProjection2020-2022(pages68-100).Thisdocumentispresentedat3.1concerning2019StatePolicyandTargetRevenues.TableII.3.1(page70)presentsinformationonStateRevenue2018-2019whichincludes:A.TaxRevenue;B.Non-TaxStateRevenues;C.AcceptanceofGrants.

MoredetailedinformationisalsoavailableinTable3onp.417.Inbothtables,'othernon-taxrevenue'accountsfor26%oftotalnon-taxrevenue.

Linkofdocument:https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofnon-taxrevenueaccountingforallnon-taxrevenuearepresented.Comments:Theindividualsourcesofnon-taxrevenueispresentedonGraphicII.3.12(p.91)andChapterIV.3.1.2(p.IV.3-12)

ResearcherResponseyes,Theindividualsourcesofnon-taxrevenueispresentedonGraphicII.3.12(p.91)andChapterIV.3.1.2(p.IV.3-12)butnotall.that'swhy,igivethe'B'score

IBPCommentTheresearcher'sresponseisconfirmed.TheinformationinChapterIV.3.1.2onlycoversBY-1(Outlook2018).BY(2019)informationstartsII.3-16(PDFp.84).Thereisadetailednarrativeof'non-taxstaterevenues'thatisincludedinPDFp.87-100,thisinformationalsoshowsanothercategorythatisabove3%.OnPDFp.92,forexample,itshowsthat'other'unclassifiedrevenuesare40.1%ofPNBPLainnya-whichequatesto36,699billion.Totalnon-taxstaterevenues(PNBP)are361,093billion.Thereforetheunclassifiedportionofrevenuesis10.2%.TheresponsetothisindicatoristhereforeB.

11.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenueestimatesbycategory(suchastaxandnon-tax)foramulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?

GUIDELINES:Question11evaluateswhetherrevenueestimatesarepresentedforamulti-yearperiod(atleasttwoyearsbeyondthebudgetyear)by“category;”thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.

Source:InChapter3the2019EBPdocument(Indonesia:FinancialNoteand2019RAPBN)isexplainedaboutthePoliciesandTargetsofStateRevenuesforthe2019RAPBNandProjectionoftheMediumTerm2020-2022(pages68-100).Inthisdocumentpresentedon3.2(page95)abouttheProjectionofMedium-TermStateRevenues.•InGraphII.3.15,informationisprovidedontheprojectionofmedium-termtaxrevenues2020-2022(page97).•InGraphII.3.16(page98)presentedinformationontheprojectionofthemediumtermNon-TaxStateRevenues2020-2022.•InGraphII.3.17(page100)dataarepresentedonprojectionsformedium-termgrantreceiptsfor2020-2022.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:Specifictablesonmulti-yearrevenueestimatesisnotavailable,unliketheexpenditureestimates.However,asummaryofrevenueprojectioninthosethreegraphsarepresentingtheinformation.



12.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesforindividualsourcesofrevenuepresentedforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?

GUIDELINES:Question12evaluateswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedforamulti-yearperiod(atleasttwoyearsbeyondthebudgetyear).Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofallsourcesofrevenueindividually,accountingforallrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsmulti-yearestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedforamulti-yearperiod.

Answer:c.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforlessthantwo-thirdsofrevenuearepresented.

Source:InChapter3the2019EBPdocument(Indonesia:FinancialNoteand2019RAPBN)isexplainedaboutthePoliciesandTargetsofStateRevenuesforthe2019RAPBNandProjectionoftheMediumTerm2020-2022(pages68-100).Inthisdocumentpresentedon3.2(page95)abouttheProjectionofMedium-TermStateRevenues.•InGraphII.3.15,informationisprovidedontheprojectionofmedium-termtaxrevenues2020-2022(page97).•InGraphII.3.16(page98)presentedinformationontheprojectionofthemediumtermNon-TaxStateRevenues2020-2022.•InGraphII.3.17(page100)dataarepresentedonprojectionsformedium-termgrantreceiptsfor2020-2022.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:Generaltaxcategoriesarepresentedinthegraphicsabove,andthenarrativealsocontainssomespecificprojectionsforrevenuesourcesfrom2018-2020.Mostinformationisprovidedatanaggregatelevelandcannotbeconsideredanindividualsource.Valuesarealsonotprovidedfortheseprojections,onlypercentagechangeovertime.Becauseofthelimitedgeneralinformation,aswellasthepresentationofatleastonespecificindividualsource(grants)thisquestionscoresaC.

PeerReviewer

Opinion:DisagreeSuggestedAnswer:d.No,multi-yearestimatesforindividualsourcesofrevenuearenotpresented.Comments:Projectiononlypresentedforgeneralrevenuecategories...taxandnontax...andinsimplegraphsinsteadoftables

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforallrevenuearepresented.Comments:Themultiyearestimatesispresentedinpercentage,anditdescribedtheestimatesoftaxrevenue(PPN,PPnBM,PBB,exciserevenue,theothertaxrevenue,exportandimportduty),nontaxrevenue(oilandgasnaturalresourcesrevenue,nonoilandgasnaturalresourcesrevenue,forestrynaturalresourcesrevenue,fisherynaturalresourcesrevenue,geothermalrevenueandtheothernontaxrevenue)andgrants.Theinformationispresentedonpage95-100ofEBP2019andChapter2(p.II.3-1)

ResearcherResponseQuestion12evaluateswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedforamulti-yearperiod(atleasttwoyearsbeyondthebudgetyear).ifthebudgetyearis2019,weneedtoseethepredictionon2020and2021.Onpage95-100ofEBP2019andChapter2(p.II.3-1),thedocumentonlyprovidepercentagebutnotdetaildataofrevenueandnotforallkindofrevenue.

13.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:Question13asksaboutthreekeyestimatesrelatedtoborrowinganddebtthatthebudgetshouldinclude:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;and

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizensandbanksandbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheIMF.

Netnewborrowingistheadditionalamountofnewborrowingthatisrequiredforthebudgetyeartofinanceexpendituresinthebudgetthatexceedavailablerevenues.Netnewborrowingaddstotheaccumulateddebt.Itisdistinctfromgrossborrowing,whichalsoincludesborrowingneededtorepayexistingdebtthatmaturedduringthebudgetyear;debtthatisreplaced(orrolledover)doesnotaddtothetotalofaccumulateddebt.

Interestpaymentsonthedebt(ordebtservicecosts)aretypicallymadeatregularintervals,andthesepaymentsmustbemadeonatimelybasisinordertoavoiddefaultingonthedebtobligation.Interestpaymentsareseparatefromtherepaymentofprincipal,whichoccursonlywhentheloanhasmaturedandmustbepaidbackinfull.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,theExecutive’sBudgetProposaloritssupportingdocumentationmustpresenttwoofthosethreeestimates.Fora“c”answer,theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentoneofthethreeestimates.Answer“d”appliesnoinformationonborrowinganddebtispresentedforthebudgetyear.

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:IntheEBP2019(FinancialNoteandRAPBN2019)document:•page141concerningtheStateDebtManagementProgram(tableII.4.5),informationabouttheStateDebtManagementProgram(DebtInterestPayments2018-1919)ispresented.•Onpage207presentedonthe2019RAPBNBudgetFinancingPolicy.TableII.6.1(page208)presentsinformationonBudgetDeficitsandFinancingin2018-2019.•IntableII.6.2(page209),informationaboutdebtfinancing2018-1919ispresented.Thistablepresentsthenumberofnewloans,totaldebtowedattheendofthefiscalyearandinterestpaymentsondebtforthefiscalyear.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:theamountofnetnewborrowingandthecentralgovernment’stotaldebtarepresentedonTableII.6.2whiletheinterestpaymentsarepresentedonTableII.4.5

ResearcherResponseIdon'tseetotaldebtpresented.TableII.6.2presentsdebtasgrossdebtandnetdebt,butbothvaluesareonlyfiguresfornewdebtinthebudgetyear.TableIII.2.3onp.253hasthisfigure,butonlythroughBY-1(2018),sowewouldnotcountifforthisquestion(onlyQ31).ThereforethescoreofBisconfirmed,asthereisnottotaldebtoutstanding.

13b.BasedontheresponsetoQuestion13,checkthebox(es)belowtoidentifywhichestimatesofgovernmentborrowinganddebtarepresentedintheExecutive’sBudgetProposal:

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear

Source:IntheEBP2019(FinancialNoteandRAPBN2019)document:•pages139-140concerningtheStateDebtManagementProgram(tableII.4.5),informationabouttheStateDebtManagementProgram(DebtInterestPayments2018-1919)ispresented.•Onpage207presentedonthe2019RAPBNBudgetFinancingPolicy.TableII.6.1(page208)presentsinformationonBudgetDeficitsandFinancingin2018-2019.•IntableII.6.2(page209),informationaboutdebtfinancing2018-1919ispresented.Thistablepresentsthenumberofnewloans,totaldebtowedattheendofthefiscalyearandinterestpaymentsondebtforthefiscalyear.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheamountofnetnewborrowingrequiredduringthebudgetyearThecentralgovernment’stotaldebtburdenattheendofthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyearComments:Thecentralgovernment’stotaldebtburdenattheendofthebudgetyearispresentedinTableII.6-1(p.208)

ResearcherResponseOke..IagreewiththePR.TheEBPpresented:TheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear

14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebtoutstandingattheendofthebudgetyear?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:

Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:

interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.

Theinterestratesaffecttheamountofinterestthatmustbepaidtocreditors.Thematurityprofileindicatesthefinalpaymentdateoftheloan,atwhichpoint

theprincipal(andallremaininginterest)isduetobepaid;governmentborrowingtypicallyincludesamixofshort-termandlong-termdebt.AsdiscussedinQuestion13,domesticdebtisheldbyacountry’scitizens,banks,andbusinesses,whileexternaldebtisheldbyforeigners.Thesefactorsrelatedtothecompositionofthedebtgiveanindicationofthepotentialvulnerabilityofthecountry’sdebtposition,andultimatelywhetherthecostofservicingtheaccumulateddebtisaffordable.

Beyondthesecoreelements,agovernmentmayalsoprovideadditionalinformationrelatedtothecompositionofitsdebt,includingforinstance:whetherinterestratesarefixedorvariable;whetherdebtiscallable;thecurrencyofthedebt;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);ananalysisoftheriskassociatedwiththedebt;andwhereappropriate,whatthedebtisbeingusedtofinance.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtattheendofthebudgetyearaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandingattheendofthebudgetyear.

Answer:d.No,informationrelatedtocompositionoftotaldebtoutstandingisnotpresented.

Source:IntheEBP2019(FinancialNoteandRAPBN2019)document:•pages139-140concerningtheStateDebtManagementProgram(tableII.4.5),informationabouttheStateDebtManagementProgram(DebtInterestPayments2018-1919)ispresented.•Onpage207presentedonthe2019RAPBNBudgetFinancingPolicy.TableII.6.1(page208)presentsinformationonBudgetDeficitsandFinancingin2018-2019.•IntableII.6.2(page209),informationaboutdebtfinancing2018-1919ispresented.Thistablepresentsthenumberofnewloans,totaldebtowedattheendofthefiscalyearandinterestpaymentsondebtforthefiscalyear.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Thereisinformationonp.388andp.253forBY-1totaldebt,butnothingfortheBudgetYear.Therefore,thisisaDanswer.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthecompositionofthetotaldebtoutstanding.Comments:TheinformationaboutthecompositionofthetotaldebtoutstandingispresentedinEBP2019,butonlythecompositionofdebtformulationin2019.ThedebtoutstandingconsistsofSBNandloan.Theloansourcedfromdomesticandoverseas,classifiedbycreditorfrommultilateral,bilateralandcommercial.ItismostlyinRupiah,fixedrate,andmediumtenor(morethan3years).Theinformationaboutmaturityprofileofthedebtispresentedbyexchangerateandthebigcreditors(page214).AlloftheinformationisinEBP2019page208-214.Theotherside,theinterestrateofthedebtandtheinformationaboutdebtinterestpaymentispresentedon140-141.Theadditionalinformationrelatedtodebtoutstandinglikedebtpolicies(page208-214),exchangerateriskandrefinancingrisktoincreaseddebtoutstanding(page252-253).

ResearcherResponseThisquestionisaskingaboutthecompositionof*totaldebtoutstanding*,notnetnewdebt.On(page208-214),wecannotseetheinformationaboutthat.

IBPCommentTheresearcher'sresponseisconfirmed.Seep.388andp.253forinformationonBY-1totaldebt.However,sincetheinformationappearstobeforBY-1(only2018)thenwewouldscorethisquestionasDifthereisnoinformationfor2019.

14b.BasedontheresponsetoQuestion14,checkthebox(es)toidentifywhichelementsofthecompositionofthetotaldebtoutstandingarearepresentedintheExecutive’sBudgetProposal:

Answer:Noneoftheabove

Source:IntheEBP2019(FinancialNoteandRAPBN2019)document:

•pages139-140concerningtheStateDebtManagementProgram(tableII.4.5),informationabouttheStateDebtManagementProgram(DebtInterestPayments2018-1919)ispresented.•Onpage207presentedonthe2019RAPBNBudgetFinancingPolicy.TableII.6.1(page208)presentsinformationonBudgetDeficitsandFinancingin2018-2019.•IntableII.6.2(page209),informationaboutdebtfinancing2018-1919ispresented.Thistablepresentsthenumberofnewloans,totaldebtowedattheendofthefiscalyearandinterestpaymentsondebtforthefiscalyear.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Thereisinformationonp.388andp.253forBY-1totaldebt,butnothingfortheBudgetYear.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:InterestratesonthedebtMaturityprofileofthedebtWhetherthedebtisdomesticorexternal

15."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)"

GUIDELINES:Question15focusesonthemacroeconomicforecastthatunderliesthebudget’srevenueandexpenditureestimates,askingwhether“core”informationrelatedtotheeconomicassumptionsispresented.Thesecorecomponentsincludeadiscussionoftheeconomicoutlookaswellasestimatesofthefollowing:

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

WhilethecoremacroeconomicinformationshouldbeastandardfeatureoftheExecutive’sBudgetProposal,theimportanceofsometypesofmacroeconomicassumptionsmayvaryfromcountrytocountry.Forexample,thebudgetestimatesofsomecountriesareparticularlyaffectedbychangesinthepriceofoilandothercommodities.

Beyondthesecoreelements,somegovernmentsalsoprovideadditionalinformationrelatedtotheeconomicoutlook,includingforinstance:shortandlong-terminterestrates;rateofemploymentandunemployment;GDPdeflator;priceofoilandothercommodities;currentaccount;exchangerate;andcompositionofGDPgrowth.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtothemacroeconomicforecastaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothemacroeconomicforecastispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthemacroeconomicforecastispresented.

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:Inchapter2(pages48-62)EBP2019(FinancialNoteand2019RAPBN)ispresentedinformationontheBasicMacroeconomicAssumptionsofthe2019RAPBNandMedium-TermProjectionforthe2020-2022Period.Point2.1presentsthe2019globaleconomicprojection.Point2.2presentsBasicEconomicAssumptionsThe2019MacroRAPBNincludes:•2.2.1Economicgrowth(page52).•2.2.2Inflationrate(page57).•2.2.3.3-monthSPNinterestrate(page58).•2.2.4.RupiahExchangeRate(page59),•2.2.5.IndonesianCrudeOilPrices(page60),•2.2.6.LiftingOilandGas(page61)Seealsotableonp.415.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Informationononeofthecoreelement,thenominalGDPlevel,ismissing.Whileallotherthreecoreelementsarepresents.Yet,otherinformationbeyondcoreelementsarealsopresent:RupiahExchangeRate,IndonesianCrudeOilPrices,LiftingOilandGas

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:Theadditionalinformationsrelatedtomacroeconomicforecasttocomposebudgetprojectionsareglobaleconomicprojectionin2019,worldtradevolume,worldcommodityprices.Theyarepresentedonpage48-51EBP2019.AddingFITRA'sinformationabove,realGDPgrowthispresentedonpage44andtheotherside,nominalGDPlevelispresentedonpageTableII.6.1onpage208implicitly.

ResearcherResponseoke,iagree.wecanfindinformationaboutGDPonP.44.so,iwillchangethescoreto"A"plsseeparagraf4.

IBPCommentDuringanIBPreview,thescoreforthisquestionisrevisedfromAtoB.Asthepeerreviewnotes,thereisnonominalGDPpresentedinthemacroeconomicforecast.P.44citedbythegovernmentreviewerandtheresearcherisonlyrealGDPgrowth(expressedasapercentage).ThereisnonominalGDPpresentedonthatpage.Onp.208,thereisatablethatshowsthedeficitasavalueandasapercentageofGDP.However,thereisnoconfirmationthatthenominalGDPfigurethatwasusedforthiscalculation(anditisnotpresentedasavalue,itwouldneedtobecalculatedfromtheothervaluespresented)isthesameoneusedinthemacroeconomicforecastunderlyingthebudgetprojections.AsnominalGDPshouldbepresentedasavalue,andnotasapercentage,thisisnotacceptedasacoreelement.However,asthereisinformationbeyondthecore,suchasthecompositionofGDPgrowth,thescoreisconfirmedasB.

15b.BasedontheresponsetoQuestion15,checkthebox(es)toidentifywhichelementsofthemacroeconomicforecastareincludedintheExecutive’sBudgetProposal:

Answer:InflationrateRealGDPgrowthInterestratesInformationbeyondthecoreelements(pleasespecify)

Source:.inchapter2(pages48-62)EBP2019(FinancialNoteand2019RAPBN)ispresentedinformationontheBasicMacroeconomicAssumptionsofthe2019RAPBNandMedium-TermProjectionforthe2020-2022Period.Point2.1presentsthe2019globaleconomicprojection.Point2.2presentsBasicEconomicAssumptionsThe2019MacroRAPBNincludes:•2.2.1Economicgrowth(page52).•2.2.2Inflationrate(page57).•2.2.3.3-monthSPNinterestrate(page58).•2.2.4.RupiahExchangeRate(page59),•2.2.5.IndonesianCrudeOilPrices(page60),•2.2.6.LiftingOilandGas(page61)Seealsotableonp.415.Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:



16."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationshowtheimpactofdifferentmacroeconomicassumptions(i.e.,sensitivityanalysis)onthebudget?

(Thecoreinformationmustincludeestimatesoftheimpactonexpenditures,revenue,anddebtofdifferentassumptionsfortheinflationrate,realGDPgrowth,andinterestrates.)"

GUIDELINES:

Question16focusesontheissueofwhethertheExecutive’sBudgetProposalshowshowdifferentmacroeconomicassumptionsaffectthebudgetestimates(knownasa“sensitivityanalysis”).Itaskswhether“core”informationrelatedtoasensitivityanalysisispresented,estimatingtheimpactonexpenditures,revenue,anddebtofdifferentassumptionsfor:

·inflationrate;

·realGDPgrowth;and

·interestrates.

Asensitivityanalysisshowstheeffectonthebudgetofpossiblechangesinsomemacroeconomicassumptions,andisimportantforunderstandingtheimpactoftheeconomyonthebudget;forinstance,whatwouldhappentorevenuecollectionsifGDPgrowthwereslowerthanwhatisassumedinthebudgetproposal?Orwhatwouldhappentoexpenditureifinflationwerehigherthanestimated?Orhowwillrevenuebeaffectedbyadecreaseinthepriceofoil?

AsnotedforQuestion15,changesincertainmacroeconomicassumptions,suchasthepriceofoilandothercommodities,canhaveasignificantimpactonthebudgetestimates.Asaresult,somesensitivityanalysesmayalsoexaminetheimpactonthebudgetestimatesofchangesinassumptionssuchasthepriceofoilthatarebeyondthecoreelementsoftheinflationrate,realGDPgrowth,andinterestrates.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoa“sensitivityanalysis”aswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoa“sensitivityanalysis”ispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationon“sensitivityanalysis”ispresented.

Answer:a.Yes,informationbeyondthecoreelementsispresentedtoshowtheimpactofdifferentmacroeconomicassumptionsonthebudget.

Source:.inchapter2(pages48-62)EBP2019(FinancialNoteand2019RAPBN)ispresentedinformationontheBasicMacroeconomicAssumptionsofthe2019RAPBNandMedium-TermProjectionforthe2020-2022Period.Point2.1presentsthe2019globaleconomicprojection.Point2.2presentsBasicEconomicAssumptionsThe2019MacroRAPBNincludes:•2.2.1Economicgrowth(page52).•2.2.2Inflationrate(page57).•2.2.3.3-monthSPNinterestrate(page58).•2.2.4.RupiahExchangeRate(page59),•2.2.5.IndonesianCrudeOilPrices(page60),•2.2.6.LiftingOilandGas(page61)Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:Seethesensitivityanalysisonp.243-246,specificallyTableIII.2.2

Thissectionshowsprojectedchangesinrevenues,expendituresanddeficitduetochangesin:GDPgrowthInflationInterestrates(SPNorTreasuryBillRate)ExchangerateOilandgasprices

Therealsoisanarrativeaboutthisanalysis,aswellasanextensivediscussionabouttherisksassociatedwithSOEs.



17.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectexpenditures?

GUIDELINES:Questions17and18askaboutnewpolicyproposalsinthebudget.Inanygivenyear,mostoftheexpendituresandrevenuesinthebudgetreflectthecontinuationofexistingpolicies.However,muchoftheattentionduringthebudgetdebateisfocusedonnewproposals—whethertheycallforeliminatinganexistingprogram,introducinganewone,orchanginganexistingprogramatthemargins.Typically,thesenewproposalsareaccompaniedbyanincrease,adecrease,orashiftinexpendituresorrevenues.Becausethesechangesmayhavedifferentimpactsonpeople’slives,thebudgetproposalshouldpresentsufficientdetailaboutnewpoliciesandtheirbudgetaryimpact.

Question17asksaboutnewexpenditurepolicies,andQuestion18asksaboutnewrevenuepolicies.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowallnewpolicyproposalsaffectexpenditures(forQuestion17)orrevenues(forQuestion18)andanarrativediscussionoftheimpactofthesenewpolicies.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowtheimpactofallnewpolicyproposals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowtheimpactofonlysome,butnotall,policyproposals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedontheimpactofnewpolicyproposals.

Answer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectexpenditureispresented.

Source:.InChapter4(pages101-179)the2019EBP(FinancialNoteand2019RAPBN)providesinformationabouttheCentralGovernment'sPoliciesandExpendituresforthe2019RAPBNandtheMedium-TermProjectionforthe2020-2022Period.informationpresentedincludes:•4.1CentralGovernmentPolicyandBudgetforthe2019RAPBN(page101);•4.2.CentralGovernmentPoliciesandExpendituresAccordingtoFunctions(page102);•4.3.CentralGovernmentPoliciesandBudgetsAccordingtoOrganizations(page123);•4.4.DevelopmentofMedium-TermProjectiontoDeterminationoftheCeilingoftheCentralGovernmentBudget2019;•4.5.Middle-termCentralGovernmentExpenditure(page150).Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.No,informationthatshowshownewpolicyproposalsaffectexpenditureisnotpresented.Comments:Icouldn'tdifferentiatebetweennewpolicyproposalwiththeexistingonesintheexplanationofexpenditure


ResearcherResponseInthisquestion,wewanttoknowifthebudgetshows*newpolicies*(addedin2019thatdidn'texistin2018).Oneofthenewpoliciesisabouttaxincentiveforsmallandmediumenterprises(p.108)"toencouragethedevelopmentofMSMEs,inadditiontocontinuingtoprovidespecialtaxincentivesintheformofMSMEfinalPPhratesof0.5percent,..."ithinkthisisanewpolicyin2019.ButIthinkiagreetochangethescoreto"C"

18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectrevenues?

GUIDELINES:Questions17and18askaboutnewpolicyproposalsinthebudget.Inanygivenyear,mostoftheexpendituresandrevenuesinthebudgetreflectthecontinuationofexistingpolicies.However,muchoftheattentionduringthebudgetdebateisfocusedonnewproposals—whethertheycallforeliminatinganexistingprogram,introducinganewone,orchanginganexistingprogramatthemargins.Typically,thesenewproposalsareaccompaniedbyanincrease,adecrease,orashiftinexpendituresorrevenues.Becausethesechangesmayhavedifferentimpactsonpeople’slives,thebudgetproposalshouldpresentsufficientdetailaboutnewpoliciesandtheirbudgetaryimpact.

Question17asksaboutnewexpenditurepolicies,andQuestion18asksaboutnewrevenuepolicies.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowallnewpolicyproposalsaffectexpenditures(forQuestion17)orrevenues(forQuestion18)andanarrativediscussionoftheimpactofthesenewpolicies.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowtheimpactofallnewpolicyproposals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowtheimpactofonlysome,butnotall,policyproposals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedontheimpactofnewpolicyproposals.

Prior-yearinformationconstitutesanimportantbenchmarkforassessingtheproposalsfortheupcomingbudgetyear.Estimatesofprioryearsshouldbepresentedinthesameformats(intermsofclassification)asthebudgetyeartoensurethatyear-to-yearcomparisonsaremeaningful.Forexample,ifthebudgetproposesshiftingresponsibilityforaparticularprogramfromoneadministrativeunittoanother—suchasshiftingresponsibilityforthetrainingof

nursesfromthehealthdepartmenttotheeducationdepartment—theprior-yearfiguresmustbeadjustedbeforeyear-to-yearcomparisonsofadministrativebudgetscanbemade.

Typically,whenthebudgetproposalissubmitted,theyearpriortothebudgetyear(BY-1),alsoknownasthecurrentyear,hasnotended,sotheexecutivewillprovideestimatesoftheanticipatedoutcomeforBY-1.Thesoundnessoftheseestimatesisdirectlyrelatedtothedegreetowhichtheyhavebeenupdatedtoreflectactualexpenditurestodate,legislativechangesthathaveoccurred,andanticipatedchangesinmacroeconomic,caseload,andotherrelevantfactorsfortheremainderoftheyear.

Thefirstyearthatcanreflectactualoutcomes,therefore,isgenerallytwoyearsbeforethebudgetyear(BY-2).ThustheOECDrecommendsthatdatacoveringatleasttwoyearsbeforethebudgetyear(alongwithtwoyearsofprojectionsbeyondthebudgetyear)areprovidedinordertoassessfullythetrendsinthebudget.

Answer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectrevenuesarepresented.

Source:.InChapter3(pages69-100)the2019EBPdocument(FinancialNoteand2019RAPBN)ispresentedwithinformationaboutthe2019StateRevenueandBudgetPolicyandTargetfor2020-2020MiddleTermProjection.Informationpresentedincludes:•3.1.PoliciesandTargetsforNationalRevenueofthe2019RAPBN(page80);•3.2.ProjectionsofMedium-TermStateRevenues(page95)Linkofdocumenthttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf.

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Itriedtoreviewthisquestions,butfailedsince...Thenarrativesofhowpoliciesaffectrevenuesarepresented,but(1)Icannotdifferentiatebetweennewpolicyproposalswiththeexistingonesand(2)theyonlypresentaggregateeffect


ResearcherResponseitisquitehardtoidentificationnewpolicythateffecttorevenue.ButIthinkwecanseeanewpolicyonNon-TaxStateRevenueonp.85,icitedhere;"InJuly2018,theDPRapprovedchangestoLawNumber20of1997concerningNon-TaxStateRevenues.AmendmentstothisLawprovideastrongerfoundationinoptimizingthesourcesofNon-TaxStateRevenue,aswellasimprovingPNBPservices".AnotherexampleisInthisquestion,Oneofthenewpoliciesisabouttaxincentiveforsmallandmediumenterprises(p.108)"toencouragethedevelopmentofMSMEs,inadditiontocontinuingtoprovidespecialtaxincentivesintheformofMSMEfinalPPhratesof0.5percent,..."ithinkthisisanewpolicyin2019ButIthinkIagreetochangethescoreto"C"becauseinformationthatshowshowsomebutnotallnewpolicyproposalsaffectrevenuesarepresented

19.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresfortheyearprecedingthebudgetyear(BY-1)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question19asksifexpenditureestimatesfortheyearpriortothebudgetyear(BY-1)arepresentedbyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.(SeeQuestions1-5above.)

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesforBY-1byallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesforBY-1mustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesforBY-1arepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesforBY-1arenotpresentedbyanyofthethreeclassifications.

Answer:a.Yes,expenditureestimatesforBY-1arepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:InPartIVofthe2019EBPDocument(2019FinancialNoteandStateBudgetDraft,inChapter4,thedevelopmentof2014-2019stateexpenditure(page330)ispresented.Thedevelopmentofthisexpenditureispresentedaccordingto:1.Functions(Page333)2.Organization(page347)3.StateTreasurerGeneralExpenditures(page363)

Additionally:-Functional-Table9onp.432-Administrative-Table12on437-441-Economic-Table10onp.433

Linkofthedocumencoulddownloadinthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



20.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsfortheyearprecedingthebudgetyear(BY-1)?

GUIDELINES:Question20asksifexpenditureestimatesfortheyearbeforethebudgetyear(BY-1)arepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,forBY-1.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresforBY-1.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.

Answer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-1.

Source:InPartIV,2019EBPDocuments(FinancialNoteand2019RAPBN,inChapter4,developmentsarepresentedin2014-208(page330).Onpoint4.2.3.Thissectioncontainsinformationonstateexpenditureprograms(page363)AlsoseeTable14oftheLampiranonp.457-472.

Documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



21.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,haveexpenditureestimatesoftheyearpriortothebudgetyear(BY-1)beenupdatedfromtheoriginalenactedlevelstoreflectactualexpenditures?

GUIDELINES:Question21askswhethertheexpenditureestimatesfortheyearbeforethebudgetyear(BY-1)havebeenupdatedfromtheoriginalenactedlevels.Updates

canreflectactualexperiencetodate;revisedestimatesduetoshiftingoffundsbytheexecutive,aspermittedunderthelaw;enactmentofsupplementalbudgets;andrevisedassumptionsregardingmacroeconomicconditions,caseload,andotherrelevantfactorsfortheremainderoftheyear.

Answer"a"appliesiftheestimateshavebeenupdated;answer“b”appliesiftheoriginalestimatesarestillbeingused.

Answer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

Source:All2018figuresarepresentedas'Outlook'orrevisedbudgetfigures.Therevisedbudgetfigurescanqualifyasreflectingactualexpenditures.

Forfunctional,seeTable9onp.432Foradministrative,seeTable12on437-441Foreconomic,seeTable10onp.433


Comment:



22.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditureformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question22asksifexpenditureestimatesformorethanoneyearpriortothebudgetyear(BY-2andprioryears)arepresentedbyanyofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.(SeeQuestions1-5above.)

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesforBY-2andprioryearsbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesforBY-2andprioryearsmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesforBY-2andprioryearsarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesforBY-2andprioryearsarenotpresentedbyanyofthethreeclassifications

Answer:a.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:ThefollowingtablesincludeLKPP(actual)valuesforFY2017:-Functional-Table9onp.432-Administrative-Table12on437-441-Economic-Table10onp.433

https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification


-Functional-Table9onp.432-Administrative-Table12on437-441-Economic-Table10onp.433


Comment:



23.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsformorethanoneyearprecedingthebudgetyear(thatis,BY-2andprioryears)?

GUIDELINES:Question23asksifexpenditureestimatesformorethanoneyearbeforethebudgetyear(BY-2andprioryears)arepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,forBY-2andprioryears.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresforBY-2andprioryears.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.

Answer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-2andprioryears.


SeealsoTable14oftheLampiranonp.457-472.


Comment:



24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

GUIDELINES:Question24asksforwhichyeartheactualoutcomesforexpendituresareshown.Inmostcases,themostrecentyearforwhichbudgetdataonactualoutcomesareavailablewillbeBY-2,asBY-1isgenerallynotyetfinishedwhenthebudgetproposalisdrafted.SoagovernmentthathasupdatedallitsexpendituredataforBY-2toreflectwhatactuallyoccurred,asopposedtoestimatingtheoutcomeforthatyear,showsgoodpublicfinancialmanagementpractice.

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:a.Twoyearspriortothebudgetyear(BY-2).


Themostrecentyearpresentedforwhichallexpendituresreflectactualoutcomesarefrom2014-2017(threeyearspriortobudgetyear).

The2017values(BY-2),notedasLKPP,looktobeactualvaluesfromtheEndofYearFinancialReport.Therefore,thisisanAresponse.


Comment:



25.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenuebycategory(suchastaxandnon-tax)fortheyearprecedingthebudgetyear(BY-1)?

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.

Source:Onpage310,Chapter3presentsinformationaboutthedevelopmentofStateincomein2014-208.IntableIV.3.1informationispresentedin

categories:Taxes,nottaxesandgrants.


Comment:



26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.

Source:Onpage310,Chapter3presentsinformationaboutthedevelopmentofStateincomein2014-208.IntableIV.3.1informationispresentedincategories:Taxes,nottaxesandgrants.Documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:The'other'categorieshereareabout5%oftotalrevenues(taxandnon-taxandgrants).ToqualifyasanAanswer,the'other'categoriescannotexceed3%oftotalrevenues.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.Comments:ThisquestiononlyasksaboutinformationprovidedforatleastBY-1revenues.Allrevenuefrom2014-2017andoutlook2018provideonpage310.

ResearcherResponseoke..IagreewiththeGR.iwillchangetoAscore

IBPCommentTheresearcher'srevisedresponseisconfirmed.Detailsof"PNBPLainnya"orothernon-taxrevenues(thelargestothercategory)areprovidedingreaterdetailinPDFp.325-328.Theamountofnon-classifiedrevenuesthenfallsbelow3%.ThescoreisrevisedfromBtoA.

27.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,havetheoriginalestimatesofrevenuefortheyearpriortothebudgetyear(BY-1)beenupdatedtoreflectactualrevenuecollections?


Answer:

a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

Source:Onpage310,Chapter3presentsinformationaboutthedevelopmentofStateincomein2014-208.IntableIV.3.1informationispresentedincategories:Taxes,nottaxesandgrants.

Thetablesshow'Outlook'2018,whichisarevisedbudgetprojection(Seep.294forexplanationofOutlookasrevisedprojection),thereforethisisanAresponse.


Comment:



28.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenueestimatesbycategory(suchastaxandnon-tax)formorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)?


Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.

Source:Onpage310,Chapter3presentsinformationaboutthedevelopmentofStateincomein2014-2018.IntableIV.3.1informationispresentedincategories:Taxes,nottaxesandgrants.(thatisBY-5)


Comment:



29.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenueformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)?


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-2andprioryears.

Source:Onpage310,Chapter3presentsinformationaboutthedevelopmentofStateincomein2014-208.IntableIV.3.1informationispresentedincategories:Taxes,nottaxesandgrants.(BY-5)


Comment:The'other'categorieshereareabout8%oftotalrevenues.ToqualifyasanAanswer,the'other'categoriescannotexceed3%oftotalrevenues.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-2andprioryears.Comments:Allrevenuefrom2014-2017andoutlook2018provideonpage310.

ResearcherResponseoke..IagreewithIBPcomment,soiwillchangethescoreto"A'

IBPCommentTheresearcher'sresponseiscorrectbasedonthetable.However,asnotedinQ26,therearedetailsinthenarrativeinPDFp.325-328,includingthetableonp.326,whichprovidegreaterinformationon'other'categoriesofnon-taxrevenues.ThescoreisrevisedfromBtoA.

30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?



Source:SeeTable1onp.417,whichshows2017valuesasLKPP(finalaccounts),thereforethisisanAscore.


Comment:



31."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationongovernmentborrowinganddebt,includingitscomposition,fortheyearprecedingthebudgetyear(BY-1)?

(ThecoreinformationmustincludethetotaldebtoutstandingattheendofBY-1;theamountofnetnewborrowingrequiredduringBY-1;interestpaymentsonthedebt;interestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:Question31focusesonprior-yeardebtinformation,ratherthanonprior-yearexpendituresorrevenues,askingwhether“core”informationisprovidedongovernmentborrowinganddebt,includingitscomposition,fortheyearprecedingthebudgetyear(BY-1).

The“core”informationincludes:

totaldebtoutstandingattheendofBY-1;

amountofnetnewborrowingrequiredduringBY-1;interestpaymentsonthedebt;interestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.

ThiscoreinformationforBY-1isconsistentwiththebudgetyearinformationforborrowinganddebt,whichisexaminedinQuestions13and14.

Inaddition,somegovernmentsprovideinformationbeyondthecoreelements,suchasgrossnewborrowingrequiredduringBY-1;currencyofthedebt;whetherthedebtcarriesafixedorvariableinterestrate;whetheritiscallable;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);whereappropriate,whatthedebtisbeingusedtofinance.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtogovernmentborrowinganddebt,includingitscomposition,forBY-1aswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtogovernmentborrowinganddebt,includingitscomposition,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedongovernmentborrowinganddebtforBY-1.

Answer:a.Yes,informationbeyondthecoreelementsispresentedforgovernmentdebt.

Source:Onpage387,inpoint5.2.1informationispresentedaboutdebtfinancing(netnewborrowing).IntableIV.5.1.Informationaboutdevelopmentsindebtfinancing(netnewborrowing)for2014-2018(BY-1)isincluded.

Onpage141,TableII.4.5includesinterestpaymentsfor2018.Italsoincludesprojectedinterestratesforthree-monthtreasurybills(only)for2018,howeverdetailedinterestratesondifferentmaturityprofilesarenotshown.

Onpage253,TableIII.2.3showstotaloutstandingdebtasofJune2018,andtheaveragematurityofgovernmentloans,howeverdetailedinformationofthematurityprofileisnotprovided.

Onpage388,TableIV.5.2showstotaloutstandingdebtasofJune2018,showingforeignanddomesticcreditors,andthecurrencydenominationofthedebt.


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforgovernmentdebt.Comments:AddinginformationfromFITRAabove,theinformationaboutmaturityofthedebt(BY-1)isprovidedonpage393(GraphicIV.5.9),eventhoughtheadditionalinformationsbeyondthecoreelementsforgovernmentdebtareprovidedtooonpartIVchapter5.

ResearcherResponseFortheinterestratesonBY-1debt,Ionlyseeathree-monthtreasurybillrate,andnotinterestondifferentmaturityprofiles.Ialsodon'tseethedifferentmaturitiesfordebt.That'swhyigave'C'score

IBPCommentThegovernment'ssuggestedscoreisnoted.P.393,however,onlyshowsdevelopmentsinforeignloanpayments-orthepaymentofprincipalloaninstallmentsthrough2018.Thisdoesn'tshowthematurityprofileofthedebtcurrentlyheld.However,asthePeerReviewnotes,thereisinformationonthematurityofthedebtinTabelIII.2.3.onPDFp.253.Thereisinterestraterisks,andabreakoutofwhendebtisdue(1,3,5years)aswellastheaveragetimetomaturity,asindicatorsofrefinancingrisk.Thetablealsoshowsfixedandvariableratesofinterest,asinformationbeyondthecore.Basedonthisadditionalinformation,thescoreisupgradedfromCtoA.

32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflectactualoutcomes?

GUIDELINES:Question32asksforwhichyeartheactualoutcomefordebtisshown.Inmostcases,themostrecentyearforwhichbudgetdataonactualoutcomesare

availablewillbeBY-2,asBY-1isgenerallynotyetfinishedwhenthebudgetproposalisdrafted.SoagovernmentthathasupdateditsdebtdataforBY-2toreflectwhatactuallyoccurred,asopposedtoestimatingtheoutcomeforthatyear,showsgoodpublicfinancialmanagementpractice.

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Itisessentialthatallgovernmentactivitiesthatmayhaveanimpactonthebudget—inthecurrentbudgetyearorinfuturebudgetyears—befullydisclosedtothelegislatureandthepublicinbudgetdocuments.Insomecountries,forinstance,entitiesoutsidecentralgovernment(suchaspubliccorporations)undertakefiscalactivitiesthatcouldaffectcurrentandfuturebudgets.Similarly,activitiesthatcanhaveasignificantimpactonthebudget,suchaspaymentarrearsandcontingentliabilities,sometimesarenotproperlycapturedbytheregularpresentationsofexpenditure,revenue,anddebt.


Source:onpage387,inpoint5.2.1informationispresentedaboutFinancingoriginatingfromdebt.IntableIV.5.1.Informationaboutdevelopmentsindebtfinancingfor2014-208isincluded,includingthecompositionofdebt.

Theactualoutcomesofdebtare2014,2015,2016,2017(BY-2),asshownonp.385thatshowsthatvaluesarefromtheLKPP(realizationreports,thereforeactualvalues).


Comment:



33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationalefortheextra-budgetaryfund;andcompleteincome,expenditure,andfinancingdataonagrossbasis.)"

GUIDELINES:

Question33focusesonextra-budgetaryfunds,askingwhether“core”informationrelatedtothesefunds,whichexistoutsidethebudget,arepresented.Thesecorecomponentsinclude:

astatementofpurposeorpolicyrationalefortheextra-budgetaryfund(i.e.,whywasaparticularfundsetup?whatisitusedfor?);andestimatesofitsincome,expenditure,andfinancing.(Theseestimatesshouldbepresentedonagrossbasissothatitispossibletotellhowmuchmoneyflowsthrougheachextra-budgetaryfund.)

Inmostcountries,governmentsengageincertainbudgetaryactivitiesthatarenotincludedinthecentralgovernment’sbudget.Knownasextra-budgetaryfunds,theycanrangeinsizeandscope.Forexample,countriesfrequentlysetuppensionandsocialsecurityprogramsasextra-budgetaryfunds,wheretherevenuescollectedandthebenefitspaidarerecordedinaseparatefundoutsidethebudget.Anotherexampleofanextra-budgetaryfundcanbefoundincountriesdependentonhydrocarbon/mineralresources,whererevenuesfromproducingandsellingthoseresourcesarechanneledthroughsystemsoutsidetheannualbudget.

Insomecases,theseparationengenderedbyanextra-budgetaryfundservesalegitimatepoliticalpurpose,andthefinancesandactivitiesofthesefundsarewelldocumented.Inothercases,however,thisstructureisusedforobfuscation,andlittleornothingisknownaboutafund’sfinancesandactivities.

Theavailabilityofinformationrelatedtoextra-budgetaryfundsisessentialforacomprehensiveunderstandingofthegovernment’struefiscalposition.Inadditiontothecoreinformation,otherinformationaboutextra-budgetaryfundsisalsodesirable.Suchinformationincludesadiscussionoftherisksassociatedwiththeextra-budgetaryfund;expendituresclassifiedbyeconomic,functional,oradministrativeunit;andtherulesandproceduresthatgoverntheoperationsandmanagementoftheextra-budgetaryfund.

Formoreinformationaboutextra-budgetaryfunds,seetheGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andPrinciple2.1.1oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoextra-budgetaryfundsaswellassomeadditionalinformationbeyondthecoreelements.A“b”answerappliesiftheExecutive’sBudgetProposalorsupportingdocumentationpresentsallof

http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf

https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml

thecoreinformation.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoextra-budgetaryfundsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonextra-budgetaryfunds.

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomeextra-budgetaryfunds.

Source:ThePEFAreportforIndonesiadescribesEBFsasBLUs-BadanLayananUmum(PublicServiceAgency),seep.20ofhttps://pefa.org/sites/default/files/ID-May18-PFMPR-Public%20with%20PEFA%20Check.pdf.P.38saystherearemorethan172BLUs,aswellassocialsecurityfunds.

Onpage265-page268,informationisprovidedabouttheRisksoftheNationalSocialSecurityProgramandtheSocialSecurityofCivilServants.ThisSocialSecurityProgramincludes:-NationalSocialSecurityProgram;-HealthInsuranceProgram;-EmploymentGuaranteeProgram;-StateCivilApparatusSocialSecurityProgram.

Page328discussesrevenuesfromBLUsupuntil2018,butnotbyeachBLU.Page93discussesthelargenumberofBLU,andP.218-219discussesexpenditurestoincreasethecapacityofsomeBLUs,butdoesn'tshowdetailsoftherevenue,expenditures,orfinancingforeachBLU.

Thus,becauseofthelimitedinformationonthesocialsecurityfunds,butthelackofinformationonotherBLUs,thisindicatorisscoredC.


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforallextra-budgetaryfunds.Comments:Thestatementofpurposeorpolicyrationalefortheextra-budgetaryfundprovidedonpage140-147EBP2019butwithouttheestimatesofthem.

ResearcherResponseinformationaboutextrabudgetaryfundispresented,butitexcludessomecoreelementsorsomeextra-budgetaryfunds.that'swhy,Igavethe'C'score

IBPCommentAsmentionedbythepeerreviewer,BLUswereestablishedto"internalize"thepreviouslyextrabudgetaryfunds,asmandatedbyLaw1/2004(http://www.bpkp.go.id/berita/read/361/5740/Dana-Non-Budgeter-Tidak-Akan-Ada-Lagi.bpkp).Theyarefullyincorporatedintothegovernment’sbudgetallocationproceduresaswellandarecontrolledbyministries.However,unlikeregularministrydirectorates,BLUshaveflexibilityinitsfinancialarrangementsuchashavingitsownaccounttostorerevenue,anddifferingreportingprocedures.Giventhattheirexecutionisnotthesameasotherdirectorates,andgiventheIMFdefinitionofextra-budgetaryunits(seeparagraphs2.41–2.43onpage15andparagraph2.82onpage24oftheGovernmentFinanceStatisticsManual-https://www.imf.org/external/Pubs/FT/GFS/Manual/2014/gfsfinal.pdf),theanswerismaintainedat‘c”.

34.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentcentralgovernmentfinances(bothbudgetaryandextra-budgetary)onaconsolidatedbasisforatleastthebudgetyear?

GUIDELINES:Question34askswhethertheExecutive’sBudgetProposalorsupportingdocumentspresentthefinancesofthecentralgovernmentonaconsolidatedbasis,showingbothitsbudgetaryandextra-budgetaryactivities.VirtuallyallofthequestionsintheOBSquestionnairefocusonbudgetarycentralgovernment—theactivitiesoftheministries,departments,oragenciesofcentralgovernment.Inaddition,Question33asksaboutextra-budgetaryfunds,suchassocialsecurityfundsthatarenotincludedinthebudget.

Coverageisanimportantaspectoffiscalreporting.Budgetdocumentsshouldcoverthefullscopeofgovernment’sfinancialactivity.Inmanycountries,extra-budgetaryactivitiesaresubstantial,andcanrepresentasizableshareofthecentralgovernment’sactivities.Togetafullpictureofthecentralgovernment’sfinances,therefore,itisnecessarytoexaminebothactivitiesthatareincludedinthebudgetandthosethatareextra-budgetary.Thisquestionaskswhethersuchaconsolidatedpresentationofcentralgovernmentfinancesisprovided.

Thecentralgovernmentisonlyonecomponentoftheoverallpublicsector.Thepublicsectoralsoincludesotherlevelsofgovernment,suchasstateandlocal

government,andpubliccorporations.(SeeBox2.1underPrinciple1.1.1oftheIMF’sFiscalTransparencyHandbook(2018):https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml.Forthepurposeofansweringthisquestion,pleaseconsideronlythecentralgovernmentlevel.

Inordertoanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentcentralgovernmentfinances(bothbudgetaryandextra-budgetary)onaconsolidatedbasisforatleastthebudgetyear.

Answer:a.Yes,centralgovernmentfinancesarepresentedonaconsolidatedbasis.

Source:Icouldnotfindanyinformationaboutconsolidatedbasisofcentralgovernmentfinances(budgetaryandextrabudgetaryfund)

thelinkofdocumentcoulddownloadherehttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



IBPCommentSeeQuestion33.AstherevenueandexpendituresofallBLUsarereportedoninBukuIIandBukuIII(https://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdfandhttps://www.kemenkeu.go.id/media/10374/himpunan-rencana-kerja-kementerian-lembaga-2019.pdf-see,forexample,theEducationEndowmentFund,LembagaPengelolaDanaPendidikan),wearerevisingtheanswertothisquestionfrom“b”to“a”.

35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

GUIDELINES:Question35asksaboutintergovernmentaltransfers.Inmanycases,thecentralgovernmentsupportstheprovisionofagoodorservicebyalowerlevelofgovernmentthroughanintergovernmentaltransferoffunds.Thisisnecessarybecause,independentfromthelevelofadministrativedecentralizationthatexistsinagivencountry,thecapacityforrevenuecollectionofalocalgovernmentisunlikelytobesufficienttopayforallitsexpenses.However,becausetheactivityisnotbeingundertakenbyanadministrativeunitofthecentralgovernment,itisunlikelytoreceivethesamelevelofreviewinthebudget.Thusitisimportanttoincludeinthebudgetproposalastatementthatexplicitlyindicatestheamountandpurposesofthesetransfers.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringallintergovernmentaltransfersandanarrativediscussingthesetransfers.Ifanarrativediscussionisnotincluded,butestimatesforallintergovernmentaltransfersarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,intergovernmentaltransfers(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofintergovernmentaltransfersarepresented.

Answer:a.Yes,estimatesofallintergovernmentaltransfersarepresented,alongwithanarrativediscussion.

Source:onPage416,ontable2,wecouldfindinformationaboutintergovernmentaltransferfrom2014-2018,withmoredetailsonpage473inTable15.

Thistransferfundincludes:1.BalancingFunds;thereare2typesofbalancefunds,namely:-Generaltransferfunds-Specialtransferfunds2.RegionalIncentiveFunds3.SpecialAutonomyFunds

DetailsoftransfersarediscussedinChapter5,p.180-205.TableII.5.1onp.182providesdetailsonthetypesofvillagetransfers.

Forthegeneralallocationfund,andwhiletheindividualtransfersarenotreported,theformulaproposedfor2019transfersispresentedonp.187inTableII.5.3.

Forspecialtransfers,thedifferenttransfersand2019allocationsarepresentedonp.190inTableII.5.4andp.195inTableII.5.6.



Comment:



36.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentalternativedisplaysofexpenditures(suchasbygender,byage,byincome,orbyregion)toillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens,foratleastthebudgetyear?

GUIDELINES:Question36asksabout“alternativedisplays”ofexpendituresthathighlightthefinancialimpactofpoliciesondifferentgroupsofcitizens.Asdiscussedabove,expendituresaretypicallypresentedbyatleastoneofthreeclassifications—administrative,functional,andeconomicclassifications(seeQuestions1-5)—andbyindividualprogram(Question6).Inaddition,governmentscanprovidealternativedisplaystoemphasizedifferentaspectsofexpenditurepoliciesandtoshowwhobenefitsfromtheseexpenditures.

Forthepurposeofansweringthisquestion,thealternativepresentationmustdifferfromthepresentations(suchasadministrative,functional,oreconomicclassificationsorpresentationbyprogram)usedtoanswerotherquestions.Thealternativedisplaycancoverallexpendituresoronlyaportionofexpenditures.Forinstance,itcanshowhowallexpendituresaredistributedaccordingtogeographicregionoritcanshowhowselectedexpenditures(suchasthehealthbudgetortheagriculturebudget)aredistributedtodifferentregions.Butsuchageographicdisplaymustbesomethingdifferentthanthepresentationofintergovernmentaltransfersusedtoanswerquestion35.Oneexceptioniswhenacountryincludesaspecialpresentationofallpoliciesintendedtobenefitthemostimpoverishedpopulations(andisusedtoanswerQuestion52)thenthatcanbeconsideredanalternativedisplayforpurposesofansweringthisquestionaswell.Finally,brieffactsheetsshowinghowproposalsinthebudgetbenefitparticulargroupswouldbeinsufficient;onlymoredetailedpresentationswouldbeconsidered.

TheIBPBudgetBrief,“HowTransparentareGovernmentsWhenitComestoTheirBudget’sImpactonPovertyandInequality?”(https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf)includesadiscussionoftheimportanceofalternativedisplaysofbudgetinformationandprovidesanumberofexamples.Forinstance,

Bangladeshinits2017-18BudgetincludedadetailedsupplementaryGenderBudgetingReport,whichpresentsthespendingdedicatedtoadvancingwomenacrossvariousdepartments.(https://mof.portal.gov.bd/site/page/3bb14732-b5b1-44df-9921-efedf1496295 ).TheUK’s2017budgetincludedasupplementaryanalysisthatprovidedadistributionalanalysisofthebudgetbyhouseholdsindifferentincomegroups(seehttps://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/661465/distributional_analysis_autumn_budget_2017.pdf)SouthAfrica’s2017BudgetReviewgoesbeyondthestandardpresentationofintergovernmentaltransfers,discussingtheredistributionthatresultsfromnationalrevenueflowingtotheprovincesandmunicipalitiesandpresentingtheallocationsonapercapitabasis(seechapter6,http://www.treasury.gov.za/documents/national%20budget/2017/review/FullBR.pdf).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustincludeatleastthreedifferentpresentationsthatillustratethefinancialimpactofpoliciesondifferentgroupsofcitizensforatleastthebudgetyear.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustincludeatleasttwodifferentalternativedisplaysofexpenditures.A“c”appliesisonlyonetypeofalternativedisplayofexpenditureispresented.Answer“d”appliesifnoalternativedisplayofexpenditureispresented.

Answer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.

Source:icouldnotfindanyinformationaboutthisalternativedisplayonEBP2019document.


Comment:


GUIDELINES:%20Question%2036%20asks%20about%20“alternative%20displays”%20of%20expenditures%20that%20highlight%20the%20financial%20impact%20of%20policies%20on%20different%20groups%20of%20citizens.%20As%20discussed%20above,%20expenditures%20are%20typically%20presented%20by%20at%20least%20one%20of%20three%20classifications%20—%20administrative,%20functional,%20and%20economic%20classifications%20(see%20Questions%201-5)%20—%20and%20by%20individual%20program.%20In%20addition,%20governments%20can%20provide%20alternative%20displays%20to%20emphasize%20different%20aspects%20of%20expenditure%20policies%20and%20to%20show%20who%20benefits%20from%20these%20expenditures.%20%20The%20United%20Nations%20supports%20gender-responsive%20budgeting,%20which%20can%20include%20a%20gender%20budget%20presentation,%20to%20promote%20gender%20equity%20and%20women’s%20rights.%20See:%20http://gender-financing.unwomen.org/en.%20Other%20alternative%20displays%20can%20show%20how%20expenditures%20flow%20to%20different%20regions%20of%20a%20country,%20or%20how%20expenditures%20benefit%20different%20income%20groups. %20%20For%20example,%20in%20India,%20the%20annual%20budget%20includes%20funds%20for%20the%20Scheduled%20Caste%20Sub-Plan%20(SCSP),%20a%20program%20designed%20to%20assist%20traditionally%20marginalized%20classes%20(or%20castes).%20See%20PDF%202,%20page%204,%20of%20India’s%202011%20Executive’s%20Budget%20Proposal%20(Annual%20Financial%20Statements)%20(https://docs.google.com/folderview?pli=1&id=0ByA9wmvBrAnZeVdkbjlfUDROaFU&tid=0ByA9wmvBrAnZN3ZrdzNzcS1JZzg).%20For%20an%20example%20in%20Spanish,%20see%20the%20page%20of%20Mexico’s%202014%20Executive’s%20Budget%20Proposal%20where%20funds%20specifically%20allocated%20to%20indigenous%20populations%20are%20shown%20(http://www.diputados.gob.mx/PEF2014/temas/anexos/metodologia/metodologia_indigenas.pdf).%20 %20%20For%20the%20purpose%20of%20answering%20this%20question,%20the%20alternative%20display%20can%20cover%20all%20expenditures%20or%20only%20a%20portion%20of%20expenditures.%20For%20instance,%20it%20can%20show%20how%20all%20program%20expenditures%20are%20distributed%20according%20to%20geographic%20region%20or%20it%20can%20show%20how%20selected%20expenditures%20(such%20as%20the%20health%20budget%20or%20the%20agriculture%20budget)%20are%20distributed%20to%20different%20regions. %20Similarly,%20if%20a%20country%20presents%20estimates%20of%20policies%20intended%20to%20benefit%20the%20most%20impoverished%20populations%20(see%20Question%2052)%20then%20that%20should%20be%20considered%20an%20alternative%20display%20for%20purposes%20of%20answering%20this%20question. %20%20To%20answer%20“a,”%20the%20Executive’s%20Budget%20Proposal%20or%20supporting%20documentation%20must%20include%20 at%20least%20three%20different%20presentations%20that%20illustrate%20the%20financial%20impact%20of%20policies%20on%20different%20groups%20of%20citizens%20for%20at%20least%20the%20budget%20year.%20To%20answer%20“b,”%20the%20Executive’s%20Budget%20Proposal%20or%20supporting%20documentation%20must%20include%20at%20least%20two%20different%20alternative%20displays%20of%20expenditures. %20A%20“c”%20applies%20is%20only%20one%20type%20of%20alternative%20display%20of%20expenditure%20is%20presented.%20Answer%20“d”%20applies%20if%20no%20alternative%20display%20of%20expenditure%20is%20presented

https://mof.portal.gov.bd/site/page/3bb14732-b5b1-44df-9921-efedf1496295

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/661465/distributional_analysis_autumn_budget_2017.pdf

http://www.treasury.gov.za/documents/national%20budget/2017/review/FullBR.pdf

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,atleastthreealternativedisplaysofexpendituresarepresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.Comments:SomeexpendituresareprovidedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizensinEBP2019.Thegraphicsonpage377showsexpenditureofSchoolOperationalAssistance(BOS)byschoollevel,GraphicIV.4.34showsspecialautonomyfundsbyregion,GraphicIV.4.35showsadditionalinfrastructurefundsbyregion.

ResearcherResponseIhavecheckedp.377.iagreeitcouldbealternativedisplayfoexpenditureforspesificissue(BOS)GRaphicIV.4.34andIV.4.35byregion.Soithinkitolytwoalternativedisplay.Soiwillchangemyscoreto"B"

IBPCommentDuringanIBPreview,thechartsandtablesnotedinbytheresearcherandgovernmentreviewerareconfirmed,howeverastheyonlycovertheperiodthrough2018,andnotthebudgetyear(2019)thebothgraphicsdonotcountforthisquestion.ThescoreisrevisedfromBtoD.

36b.BasedontheresponsetoQuestion36,selectthebox(es)belowtoidentifywhichtypesofalternativedisplaysareincludedintheExecutive’sBudgetProposal:

Answer:Noneoftheabove

Source:icouldnotfindanyinformationaboutthisalternativedisplaysonEBP2019.Documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:PolicyimpactsbasedonageDistributionofeducationexpendituresbygeographicregion

ResearcherResponseonp.377,alternativedisplayfoexpenditureforspesificissue(BOS)bylevelofschooleducation(SD-PrimarySchool;SMP,JuniorHighSchoolandSMA-SeniorHighSchool)notbyageGraphicIV.4.34andIV.4.35presentinformationaboutspecificOtonomyBudgetbyregion(Aceh,PapuaandPapuaBarat)

IBPCommentDuringanIBPreview,thechartsandtablesnotedinbytheresearcherandgovernmentreviewerareconfirmed,howeverastheyonlycovertheperiodthrough2018,andnotthebudgetyear(2019)thegraphicsdonotcountforthisquestion.Thescoreisrevisedto'noneoftheabove'.

37.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesoftransferstopubliccorporationsforatleastthebudgetyear?

GUIDELINES:Question37asksabouttransferstopubliccorporations.Itisoftenthecasethatgovernmentshaveastakeinenterprisesthatmanageresourcesthatareparticularlyrelevantforthepublicgood(suchaselectricity,water,andoil).Whilethesepubliccorporationscanoperateindependently,insomecasesthegovernmentwillprovidedirectsupportbymakingtransferstothesecorporations,includingtosubsidizecapitalinvestmentandoperatingexpenses.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringalltransferstopubliccorporationsandanarrativediscussingthepurposesofthesetransfers.Ifanarrativediscussionisnotincluded,butestimatesforalltransferstopubliccorporationsarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,transferstopubliccorporations(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“c”alsoappliesifestimatesoftransferstopubliccorporationsarepresentedasasinglelineitem.Answer“d”appliesifnoestimatesoftransferstopubliccorporationsarepresented.

Answer:a.Yes,estimatesofalltransferstopubliccorporationsarepresented,alongwithanarrativediscussion.

Source:onpage215-230,point6.1.2.2presentsinformationaboutInvestmentFinancing,wherethegovernmenttransferstopubliccorporationsasaformofinvestment.

IntableII.6.3informationisprovidedaboutwhichcorporationstheinvestmentismadeandwiththenarativediscussion.thereareseveralcorporategroups:-investmentinstatecorporations(BUMN)-investmentinotherinstitutionsoragencies-investmentinPublicServiceAgencies-investmentininternationalinstitutionsorcorporations

Eachtypeoftransferisthenpresentedwithit'sowntableshowingtheindividualtransferstoinstitutions(seep.261,TableII.6.4,p.219TableII.6.5,p.225TableII.6.6,andp.231TableII.6.7).Eachsectionincludestherelevantnarrative.


Comment:



38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

GUIDELINES:Question38focusesonquasi-fiscalactivities,askingwhether“core”informationrelatedtosuchactivitiesispresented.Thesecorecomponentsinclude:

Astatementofpurposeorpolicyrationaleforthequasi-fiscalactivity(i.e.,whatisthereasonforengaginginthisactivity?);Theidentificationofintendedbeneficiariesofthequasi-fiscalactivity.

Theterm“quasi-fiscalactivities”referstoabroadrangeofactivitiesthatarefiscalincharacterandcouldbecarriedoutthroughtheregularbudgetprocessbutarenot.Forexample,aquasi-fiscalactivitycouldtakeplaceif,insteadofprovidingadirectsubsidythroughthebudgetforaparticularactivity,apublicfinancialinstitutionprovidesanindirectsubsidybyofferingloansatbelow-marketratesforthatactivity.Similarly,itisaquasi-fiscalactivitywhenanenterpriseprovidesgoodsorservicesatpricesbelowcommercialratestocertainindividualsorgroupstosupportthegovernment’spolicygoals.

Theaboveexamplesarepolicychoicesthatmaybeapprovedbythegovernmentandlegislature.However,quasi-fiscalactivitiescanalsoinvolveactivitiesthatviolateorcircumventacountry’sbudgetprocesslawsorarenotsubjecttotheregularlegislativeapprovalprocessforexpenditures.Forexample,theexecutivemayissueaninformalordertoagovernmententity,suchasapubliccommercialenterprise,toprovidetheexecutivewithgoodsandservicesthatnormallywouldhavetobepurchasedwithfundingauthorizedbythelegislature.Allquasi-fiscalactivitiesshouldbedisclosedtothepublicandsubjecttopublicscrutiny.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutquasi-fiscalactivities,includingforexample:theanticipateddurationofthequasi-fiscalactivity;aquantificationoftheactivityandtheassumptionsthatsupporttheseestimates;andadiscussionofthefiscalsignificanceandpotentialrisksassociatedwiththeactivity,includingtheimpactontheentitycarryingouttheactivity.Principle3.3.2oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml)providesexamplesofquasi-fiscalactivitiesthatcanbeconsultedasneeded.Andmoredetailsonquasi-fiscalactivitiescanbefoundintheGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoallquasi-fiscalactivitiesforatleastthebudgetyearaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoquasi-fiscalactivitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonquasi-fiscalactivities.

Ifquasi-fiscalactivitiesdonotrepresentasignificantprobleminyourcountry,pleasemark“e.”.”However,pleaseexercisecautioninansweringthisquestion.



Answer:d.No,informationrelatedtoquasi-fiscalactivitiesisnotpresented.

Source:IcannotfindanyinformationaboutquasifiscalonEBP2019(NotaKeuanganandRAPBN2019),


Comment:



39.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassets,andanestimateoftheirvalue.)

GUIDELINES:Question39focusesonfinancialassetsheldbythegovernment,askingwhether“core”informationrelatedtotheseassetsispresented.Thesecorecomponentsinclude:

Alistingofthefinancialassets;andAnestimateoftheirvalue.

Governmentsownfinancialassetssuchascash,bonds,orequities.Unlikeprivatesectorbusinesses,however,fewgovernmentsmaintainbalancesheetsthatshowthevalueoftheirassetsandliabilities.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutfinancialassets,includingforexample:adiscussionoftheirpurpose;historicalinformationondefaults;differencesbetweenreportedvaluesandmarketvalues;andasummaryoffinancialassetsaspartofthegovernment’sbalancesheet.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearallofthecoreinformationrelatedtoallfinancialassetsheldbythegovernmentaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtofinancialassetsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonfinancialassetsheldbythegovernment.

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomefinancialassets.

Source:IcannotfindanyinformationaboutstocksoffinancialassetsonEBP2019document.Documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

TheEBPdiscussesthemanagementandrevenuesfromassetsonp.409,howevertheinformationisonlythrough2018andonlydiscussestherevenuesfromassets,notalistingofassetsandtheirvalues.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomefinancialassets.Comments:SomeinformationonfinancialassetsispresentedinEBP2019.Discussionongovernmentassetcanbefoundinsmallinformationonassetsinpage409EBP2019.

ResearcherResponseIn2017wenotedthesectiononHasilPengelolaanAset(AssetManagementResult),inthisdocumentitisonp.409.Howeversincethesearestocksandnotflows,IagreewiththeDscorehere.

IBPCommentDuringanIBPconsistencycheck,theresponseforthisquestionisrevisedfromDtoC-eventhoughthisquestionasksaboutstocksandnotflows,accordingtotheguidelineforOBS2019aCcanbeselectedincasewherethepurchaseorsaleoffinancialassetsisshown.

40.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonnonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassetsbycategory.)

GUIDELINES:Question40focusesonnonfinancialassetsheldbythegovernment,askingwhether“core”informationrelatedtotheseassetsispresented.Thecoreinformationisalistingofnonfinancialassets,groupedbythetype(orcategory)ofasset.

Nonfinancialassetsarethingsofvaluethatthegovernmentownsorcontrols(excludingfinancialassets)suchasland,buildings,andmachinery.Thevaluationofpublicnonfinancialassetscanbeproblematic,particularlyincaseswheretheassetisnottypicallyavailableontheopenmarket(suchasagovernmentmonument).Inthesecases,itisconsideredacceptabletoprovidesummaryinformationinbudgetdocumentsfromacountry’sregisterofassets.But,insomecases,governmentsareabletovaluetheirnonfinancialassets;somepresentasummaryofnonfinancialassetsaspartoftheirbalancesheets.ForanexampleofhownonfinancialassetsarepresentedinoneofthemanysupportingdocumentstotheNewZealandExecutive’sBudgetProposal,seetheForecastFinancialStatement2011,NotestotheFinancialStatements(Continued),Note14,accessiblehere:https://treasury.govt.nz/sites/default/files/2011-05/befu11-pt6of8.pdf.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearalistingbycategoryofallnonfinancialassetsheldbythegovernmentaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtononfinancialassetsispresented,butsomenonfinancialassetsarenotincluded.Answer“d”appliesifnoinformationispresentedonnonfinancialassetsheldbythegovernment.

Answer:d.No,informationrelatedtononfinancialassetsisnotpresented.

Source:IcannotfindanyinformationrelatedtononfinancialassetsonEBP2019Document.


Comment:



41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

GUIDELINES:Question41asksaboutestimatesofexpenditurearrears,whicharisewhengovernmenthasenteredintoacommitmenttospendfundsbuthasnotmadethepaymentwhenitisdue.(Formoreinformationseesections3.49-3.50oftheIMF’sGFSManual2001,http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf(page29)).Thoughequivalenttoborrowing,thisliabilityisoftennotrecordedinthebudget,makingitdifficulttoassessfullyagovernment’sfinancialposition.Moreover,theobligationtorepaythisdebtaffectsthegovernment’sabilitytopayforotheractivities.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringallexpenditurearrearsandanarrativediscussingthearrears.Ifanarrativediscussionisnotincluded,butestimatesforallexpenditurearrearsarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,expenditurearrears(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofexpenditurearrearsarepresented.

https://treasury.govt.nz/sites/default/files/2011-05/befu11-pt6of8.pdf

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf

Ifexpenditurearrearsdonotrepresentasignificantprobleminyourcountry,pleasemark“e.”However,pleaseexercisecautioninansweringthisquestion.Publicexpendituremanagementlawsandregulationsoftenwillallowforreasonabledelays,perhaps30or60days,intheroutinepaymentofinvoicesdue.Expenditurearrearsimpactingasmallpercentageofexpenditurethatareduetocontractualdisputesshouldnotbeconsideredasignificantproblemforthepurposeofansweringthisquestion.

Answer:c.Yes,estimatesofsomebutnotallexpenditurearrearsarepresented.

Source:IcannotfindanyinformationaboutexpenditurearrearsonEBP2019.

Indonesia's2017PEFAreportnotedthatIndonesia'sarrearshavevariedbetween2and4percentinrecentyears(seep.124:https://pefa.org/sites/default/files/ID-May18-PFMPR-Public%20with%20PEFA%20Check.pdf)

However,theonlyarrearsthatarereportedintheEBP2019areaboutthearrearsinlocalgovernmentloans(p.404,"PenyelesaianPinjamanPemerintahDaerah").Onp.369thereisanotethatfundingwassetasidetopayforarrearsintheMinistryofDefensein2017.

NothingisreportedoncentralgovernmentarrearsforFY2019,whichisassessedinthisquestion.Thereforetheresponseis'D'.


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallexpenditurearrearsarepresented,butanarrativediscussionisnotincluded.Comments:Thenarrativeofexpenditurearrearsarepresentedonpage142EBP2019,(...termasukpembayaransebagiankurangbayarsubsiditahun2016sebesarRp12.300,00miliar),onpage143(...pembayarankurangbayartahunsebelumnyaRp5.300,00miliar),onpage143(...kurangbayarsubsidipupuktahunsebelumnyasebesarRp7.950,5miliar),onpage226(...pembayarankenaikanmodalIndonesiadiIDBtahun2017,masihterdapatkurangbayarsebesarID11.268,5...)

ResearcherResponseIagreethatthisseemstoshowsomeestimatesofarrears,however,sincethereisnoestimateoftotalarrearsthescoreforthiswouldbeC.

42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachcontingentliability;thenewguaranteesorinsurancecommitmentsproposedforthebudgetyear;andthetotalamountofoutstandingguaranteesorinsurancecommitments(thegrossexposure)attheendofthebudgetyear.)

GUIDELINES:

Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:

astatementofpurposeorpolicyrationaleforeachcontingentliability;thenewcontingentliabilitiesforthebudgetyear,suchasnewguaranteesorinsurancecommitmentsproposedforthebudgetyear;andthetotalamountofoutstandingguaranteesorinsurancecommitmentsattheendofthebudgetyear.Thisreflectsthegrossexposureofthegovernmentinthecasethatallguaranteesorcommitmentscomedue(eventhoughthatmaybeunlikelytooccur).

Contingentliabilitiesarerecognizedunderacashaccountingmethodonlywhenthecontingenteventoccursandthepaymentismade.Anexampleofsuchliabilitiesisthecaseofloansguaranteedbythecentralgovernment,whichcanincludeloanstostate-ownedbanksandotherstate-ownedcommercialenterprises,subnationalgovernments,orprivateenterprises.Undersuchguarantees,governmentwillonlymakeapaymentiftheborrowerdefaults.Thusakeyissueformakingquantitativeestimatesoftheseliabilitiesisassessingthelikelihoodofthecontingencyoccurring.

Inthebudget,accordingtotheOECD,“[w]herefeasible,thetotalamountofcontingentliabilitiesshouldbedisclosedandclassifiedbymajorcategoryreflectingtheirnature;historicalinformationondefaultsforeachcategoryshouldbedisclosedwhereavailable.Incaseswherecontingentliabilitiescannotbequantified,theyshouldbelistedanddescribed.”

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutcontingentliabilities,includingforexample:historicaldefaultratesforeachprogram,andlikelydefaultratesinthefuture;themaximumguaranteethatisauthorizedbylaw;anyspecialfinancingassociatedwiththeguarantee

(e.g.,whetherfeesarecharged,whetherareservefundexistsforthepurposeofpayingoffguarantees,etc.);thedurationofeachguarantee;andanestimateofthefiscalsignificanceandpotentialrisksassociatedwiththeguarantees.

Formoredetailsoncontingentliabilities,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andpage59(Box11)andPrinciple3.2.3oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearallofthecoreinformationrelatedtocontingentliabilitiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtocontingentliabilitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedoncontingentliabilities.

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomecontingentliabilities.

Source:Pages405-408discussgovernmentguaranteeobligations,butonlythroughFY2018,withnoprojectionsof2019obligations.TableIV.5.8onp.408showsthevalueoftheguaranteesintableformfrom2013-2018.

However,onpage232,point6.1.2.4presentsinformationabouttheObligationtoGuaranteeforFY2019innarrativeform,notingthatnonewguaranteesareplannedtobeissuedforFY2019.Thissectiondescribestheexistingloanguaranteesthatwillcontinuein2019.However,sincethetotalgrossexposureforliabilitiesisnotpresentedforFY2019,thenacoreelementismissing.

TheguaranteeobligationisanobligationthatisaburdenontheGovernmentasaresultgivingguaranteestoK/L,RegionalGovernment,BUMN,andBUMDintermsofK/L,Pemda.TheBUMN,andBUMDinquestioncannotfulfillitsobligationstocreditorsand/orbusinessentityinaccordancewiththeloanagreementorcooperationagreement.


Comment:Noevidenceoftotalexposuretoguaranteesattheendofthebudgetyear(2019),onlyforthelastyear(2018)

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.No,informationrelatedtocontingentliabilitiesisnotpresented.Comments:agreewiththecomment.contingentliabilityonlyBY-1presented


ResearcherResponseithinkthescoreis'C'sincewedon'tseethetotalexposuretoguaranteesattheendofthebudgetyear(2019),onlyforthelastyear(2018).

IBPCommentIBPconfirmstheresearcher'schoiceofaCresponseforthisquestion.Asectiononcontingentliabilitiesexistinsection6.1.2.4(page232-233),thatmentionsthatnonewcontingentliabilitieswillbeallocatedfor2019,andthegovernmentwillusetheexistingaccumulatedunrealizedbalanceofcontingentliabilitiessince2013,andtheyalsoprovidethecurrentbalanceatthetime(perJune2018).AsthetotalgrossexposureforliabilitiesisnotpresentedforFY2019,thenacoreelementismissing,andthescoreisC.

43.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentprojectionsthatassessthegovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelongerterm?

(Thecoreinformationmustcoveraperiodofatleast10yearsandincludethemacroeconomicanddemographicassumptionsusedandadiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.)

GUIDELINES:

Question43focusesongovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelonger-term,askingwhether“core”informationrelatedtotheseissuesispresented.Thesecorecomponentsmustinclude:

Projectionsthatcoveraperiodofatleast10years.Themacroeconomicanddemographicassumptionsusedinmakingtheprojections.Adiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.Goodpublicfinancialmanagementcallsforbudgetstoincludefiscal



sustainabilityanalyses.

TheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml)recommendsthatgovernmentsregularlypublishtheprojectedevolutionofthepublicfinancesoverthelongerterm(seePrinciple3.1.3.).Futureliabilitiesareaparticularlyimportantelementwhenassessingthesustainabilityofpublicfinancesoverthelongterm.Futureliabilitiesaretheresultofgovernmentcommitmentsthat,unlikecontingentliabilities,arevirtuallycertaintooccuratsomefuturepointandresultinanexpenditure.Atypicalexampleconsistsofgovernmentobligationstopaypensionbenefitsorcoverhealthcarecostsoffutureretirees.Underacashaccountingsystem,onlycurrentpaymentsassociatedwithsuchobligationsarerecognizedinthebudget.Tocapturethefutureimpactonthebudgetoftheseliabilities,aseparatestatementisrequired.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutthesustainabilityoftheirfinances,includingforexample:projectionsthatcover20or30years;multiplescenarioswithdifferentsetsofassumptions;assumptionsaboutotherfactors(suchasthedepletionofnaturalresources)thatgobeyondjustthecoremacroeconomicanddemographicdata;andadetailedpresentationofparticularprogramsthathavelongtimehorizons,suchascivilservicepensions.

Formoredetailsonfutureliabilities,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtofutureliabilitiesandthesustainabilityofgovernmentfinancesoverthelongertermaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtofutureliabilitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonfutureliabilitiesandthesustainabilityofgovernment’sfinances

Answer:d.No,informationrelatedtofutureliabilitiesandthesustainabilityoffinancesoverthelongertermisnotpresented.

Source:InChapter6pages206-234variousinformationisavailableaboutDEFISITPOLICYANDFINANCING2019RAPBNBUDGETANDPROJECTIONMEDIUMTERM2020-2022.

However,sincetheseprojectionsareonlyforthenextthreeyears(BY+3),andnotforthelong-termfutureliabilities(i.e.throughBY+10,or2029)thisquestionisscoredasD.


Comment:



44.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofthesourcesofdonorassistance,bothfinancialandin-kind,foratleastthebudgetyear?

GUIDELINES:Question44asksaboutestimatesofdonorassistance,bothfinancialandin-kindassistance.Suchassistanceisconsiderednon-taxrevenue,andthesourcesofthisassistanceshouldbeexplicitlyidentified.Intermsofin-kindassistance,theconcernisprimarilywiththeprovisionofgoods(particularlythoseforwhichthereisamarketthatwouldallowgoodsreceivedasin-kindaidtobesold,therebyconvertingthemintocash)ratherthanwithin-kindaidlikeadvisorsfromadonorcountryprovidingtechnicalassistance.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringalldonorassistanceandanarrativediscussingtheassistance.Ifanarrativediscussionisnotincluded,butestimatesforalldonorassistancearepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,donorassistance(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“c”alsoappliesifthesourcesofdonorassistancearenotpresented,butthetotalamountofdonorassistanceispresentedasasinglelineitem.Answer“d”appliesifnoestimatesofdonorassistancearepresented.Selectanswer“e”ifyourcountrydoesnotreceivedonorassistance.

Answer:c.Yes,estimatesofsomebutnotallsourcesofdonorassistancearepresented.



Source:Onpage99the2019EBPdocument(FinancialNoteand2019RAPBN)provideslittleinformationaboutGrantfunds.ReceiptofgrantsbudgetedintheAPBNisthereceiptofgrantsalreadyplannedandonlyintheformofmoneytobeusedtofinanceanactivity.Theactivitiestobecarriedoutarebasicallyharmonizedwithnationaldevelopmentplan,includingfornaturaldisastermanagementandhumanitarianassistance.ThereceiptofunplannedgrantsintheyearwalkingcanstillbeimplementedandthenreportedintheFinancialReportGovernment.

Onpages145-146,informationisprovidedaboutthegrantmanagementprogram.Inthissection,informationisprovidedaboutthesourceofthegrant/donor,estimationofthenumberofreceiptsandthepurposeofutilizingthegrant.

However,theinformationisonlyprovidedinnarrativeformatbyproject,withoutdisclosingthetotalamountfromeachdonororfunder,andforprojectswithmultipledonors,therearenodetailsofhowmuchfundingcomesfromaparticulardonor.

TheEBPdocumentcoulddownloadinthislinkhttps://www.kemenkeu.go.id/media/10377/nota-keuangan-dan-rapbn-2019.pdf

Comment:



45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

GUIDELINES:Question45focusesontaxexpenditures,askingwhether“core”informationrelatedtothesetaxpreferencesispresented.Thesecorecomponentsmustincludeforbothnewandexistingtaxexpenditures:

astatementofpurposeorpolicyrationale;alistingoftheintendedbeneficiaries;andanestimateoftherevenueforegone.

Taxexpendituresariseasaresultofexceptionsorotherpreferencesinthetaxcodeprovidedforspecifiedentities,individuals,oractivities.Taxexpendituresoftenhavethesameimpactonpublicpolicyandbudgetsasprovidingdirectsubsidies,benefits,orgoodsandservices.Forexample,encouragingacompanytoengageinmoreresearchthroughaspecialtaxbreakcanhavethesameeffectassubsidizingitdirectlythroughtheexpendituresideofthebudget,asitstillconstitutesacostintermsofforegonerevenues.However,expenditureitemsthatrequireannualauthorizationarelikelytoreceivemorescrutinythantaxbreaksthatareapermanentfeatureofthetaxcode.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationabouttaxexpenditures,includingforexample:theintendedbeneficiariesbysectorandincomeclass(distributionalimpact);astatementoftheestimatingassumptions,includingthedefinitionofthebenchmarkagainstwhichtheforegonerevenueismeasured;andadiscussionoftaxexpendituresaspartofageneraldiscussionofexpendituresforthoseprogramareasthatreceivebothtypesofgovernmentsupport(inordertobetterinformpolicychoices).Formoredetailsontaxexpenditures,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andPrinciple1.1.4oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,allofthecoreinformationrelatedtotaxexpendituresaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtotaxexpendituresispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedontaxexpenditures.

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsometaxexpenditures.

Source:Thegovernmenthasbegunpresentinghistoricalinformationontaxexpenditures(includingtaxholidays,taxexemptions,andtaxsubsidies),andadiscussiononthetypesofexpenditures,for2016-2017onpages72-77.However,informationisnotprovidedforthebudgetyear.

Onpage145paragraph2isprovidedinformationabouttaxsubsidiesin2019.



"ThegovernmentallocatesabudgetforDTPtaxsubsidiesinthe2019RAPBNamountingtoRp.11,432.2billion.ThisamountishigherRp.664.0billioncomparedtotheoutlookin2018whichreachedRp10,768.2billion.ThepurposeofDTPtaxsubsidiesin2019isamongothersasincentivesforthedevelopmentofthegeothermalsectorandtoattractforeigninvestorstobondsgovernmentandtheprovisionofimportdutyfacilities.DTPtaxsubsidyisgivenintheformof:(1)DTPPPhongeothermalcommodities;(2)DTPPPhoninterest,yieldsandincomethirdpartiesforservicesprovidedtotheGovernmentinissuingSBNonthemarketinternational;(3)DTPPPhfortheabsoluteeliminationofnon-principalstatereceivablessourcedfromforwardingforeignloans,investmentfundaccountsandaccountsregionaldevelopmentreceivedbyRegionalWaterCompany(PDAM);(4)DTPPPhforpaymentofrecurrentcostSPAN;and(5)DTPimportdutyisintendedforfulfillthesupplyofgoods/servicesforthepublicinterest,consumedbythepublicbroad,protectingthepublicinterest,increasingthecompetitivenessofcertainindustriesincountry,increaseemployment,andincreasestaterevenues."

Sincetaxsubsidiesareonlypartofthetotaltaxexpendituresprovidedbythegovernment,however,thescoreforthisquestionisC.


Comment:



46.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofearmarkedrevenuesforatleastthebudgetyear?

GUIDELINES:Question46asksaboutestimatesofearmarkedrevenues,whicharerevenuesthatmayonlybeusedforaspecificpurpose(forexample,revenuesfromataxonfuelthatcanonlybeusedforbuildingroads).Thisinformationisimportantindeterminingwhichrevenuesareavailabletofundthegovernment’sgeneralexpenses,andwhichrevenuesarereservedforparticularpurposes.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringallearmarkedrevenuesandanarrativediscussingtheearmarks.Ifanarrativediscussionisnotincluded,butestimatesforallearmarkedrevenuesarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,earmarkedrevenues(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofearmarkedrevenuesarepresented.An“e”responseappliesifrevenueisnotearmarkedorthepracticeisdisallowedbylaworregulation.

Answer:c.Yes,estimatesofsomebutnotallearmarkedrevenuesarepresented.

Source:Therearetwotypesofearmarkedrevenueatlineministries.ThefirstoneisusedbyBadanLayananUmum(BLU),andsecondoneisordinaryspendingunits.

Seep.138-139(TableII.4.4)thatshowshowmuchfundingcomesfromthe"PagupenggunaanBLU"-orearmarkedrevenuesreceivedbytheBLUsundereachministry.

Howeverthereisnocompletenarrativeofallearmarkedrevenues.SeeitallatBookII

Comment:BookIIistheFinancialNoteandAPBN2019https://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Idonotknowtheanswer...Indeed,therearesomeestimatesofearmarkedrevenuespresented...onlyinthenarativediscussion(notable!).suchasrevenuefromissuingIslamicBond(sukuk)tofinanceprojects...seeforexamplepageII.6-6"Khususinstrumensukuk,terutamatipeseriProjectBasedSukuk(PBS),terdapathasilpenerbitanyangdigunakansecaralangsung(earmarked)untukbelanja,terutamaproyekinfrastruktur.DalamRAPBNtahun2019,nilaipenerbitansukukpembiayaankegiatan/proyekdirencanakansebesarRp28.434,7miliar,meliputipembiayaankegiatan/proyekpadaKementerianPerhubungansebesarRp7.998,7miliar,KementerianPekerjaanUmumdanPerumahanRakyatsebesarRp16.841,6miliar,KementerianAgamasebesarRp2.700,2miliar,KementerianLingkunganHidupdanKehutanansebesarRp106,2miliar,KementerianRiset,Teknologi,danPendidikanTinggisebesarRp498,1miliar,BadanStandardisasiNasional(BSN)sebesarRp50,0miliar,danLembagaIlmuPengetahuanIndonesia(LIPI)sebesarRp240,0miliar."Orrevenuefromtobaccoexcisedutywhichisearmarkedforhealthcareinsurance(pageII.5-5)5)MempertajampenggunaanDBHCHTsesuaiUUNomor39Tahun2007tentangCukaidenganprioritaspadabidangkesehatanyangmendukungProgramJaminanKesehatanNasional(JKN)alsoremovalofearmarkedallocation0,5%fromprovisionprofitsharingfromoilandgasrevenueforeducation(seepageII.5-5)


ResearcherResponseithinktheanswerisclear.andthescoreisÇ"

IBPCommentWiththeadditionalconfirmationofthecitationsfromthepeerreviewer,thisindicatorisconfirmedasaCresponse.

47.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtogovernment’spolicygoalsforthebudgetyear?

GUIDELINES:Questions47and48askaboutinformationthatshowshowthebudget(bothnewproposalsandexistingpolicies)islinkedtothegovernment’spolicygoals.Thebudgetistheexecutive’smainpolicydocument,theculminationoftheexecutive’splanningandbudgetingprocesses.Therefore,itshouldincludeacleardescriptionofthelinkbetweenpolicygoalsandthebudget—thatis,anexplicitexplanationofhowthegovernment’spolicygoalsarereflectedinitsbudgetchoices.Foranexampleofadiscussionofagovernment’spolicygoalsinthebudget,seepages13-18ofNewZealand’s2011StatementofIntent(http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16),oneofthemanydocumentssupportingitsbudget.

Insomecountriesthegovernmentpreparesstrategic/developmentplans.Theseplansincludeallthepoliciesthegovernmentisplanningtoimplementforthebudgetyearandveryoftencoveramulti-yearperspective.Insomecases,theseplansdonotmatchthebudgetdocumentation,anditispossiblethattheyarecompletelydisconnectedfromtheExecutive’sBudgetProposal.Sothequestionisexaminingwhethergovernmentpolicyplansare“translated”intorevenueandexpenditurefiguresintheactualbudgetdocuments.

Question47asksabouttheinformationcoveringthebudgetyear,andQuestion48asksabouttheperiodatleasttwoyearsbeyondthebudgetyear.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowthebudgetislinkedtogovernment’spolicygoalsforthebudgetyear(forQuestion47)orforamulti-yearperiodbeyondthebudgetyear(forQuestion48)andanarrativediscussionofhowthesepolicygoalsarereflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.

Answer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyearispresented.

Source:InChapter4page101–147informationispresentedaboutPOLICYANDSHOPPINGBUDGETGOVERNMENTCENTEROFTHERAPBN2019ANDMEDIUM-TERMPROJECTIONPERIOD2020-2022.-Inpoint4.1,informationisprovidedaboutCentralGovernmentPoliciesandBudgetsRAPBN2019-Inpoint4.2,informationisprovidedaboutCentralGovernmentPoliciesandBudgetsAccordingtofunction-Inpoint4.3,informationisprovidedaboutCentralGovernmentPoliciesandBudgetsAccordingtotheOrganization


Comment:Thepoliciesdiscussedonp.102for2019,arenotexplicitlyconnecttothebudgetallocationsbyorganizationandfunction.



48.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtogovernment’spolicygoalsforamulti-yearperiod(foratleasttwoyearsbeyondthebudgetyear)?

GUIDELINES:Questions47and48askaboutinformationthatshowshowthebudget(bothnewproposalsandexistingpolicies)islinkedtothegovernment’spolicygoals.Thebudgetistheexecutive’smainpolicydocument,theculminationoftheexecutive’splanningandbudgetingprocesses.Therefore,itshouldincludeaclear

http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16

descriptionofthelinkbetweenpolicygoalsandthebudget—thatis,anexplicitexplanationofhowthegovernment’spolicygoalsarereflectedinitsbudgetchoices.Foranexampleofadiscussionofagovernment’spolicygoalsinthebudget,seepages13-18ofNewZealand’s2011StatementofIntent(http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16),oneofthemanydocumentssupportingitsbudget.

Insomecountriesthegovernmentpreparesstrategic/developmentplans.Theseplansincludeallthepoliciesthegovernmentisplanningtoimplementforthebudgetyearandveryoftencoveramulti-yearperspective.Insomecases,theseplansdonotmatchthebudgetdocumentation,anditispossiblethattheyarecompletelydisconnectedfromtheExecutive’sBudgetProposal.Sothequestionisexaminingwhethergovernmentpolicyplansare“translated”intorevenueandexpenditurefiguresintheactualbudgetdocuments.

Question47asksabouttheinformationcoveringthebudgetyear,andQuestion48asksabouttheperiodatleasttwoyearsbeyondthebudgetyear.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowthebudgetislinkedtogovernment’spolicygoalsforthebudgetyear(forQuestion47)orforamulti-yearperiodbeyondthebudgetyear(forQuestion48)andanarrativediscussionofhowthesepolicygoalsarereflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.

Answer:d.No,informationonthelinkbetweenthebudgetandthegovernment’sstatedpolicygoalsforamulti-yearperiodisnotpresented.

Source:InChapter4page101–179informationispresentedaboutPOLICYANDSHOPPINGBUDGETGOVERNMENTCENTEROFTHERAPBN2019ANDMEDIUM-TERMPROJECTIONPERIOD2020-2022.-Inpoint4.1,informationisprovidedaboutCentralGovernmentPoliciesandBudgetsRAPBN2019-Inpoint4.2,informationisprovidedaboutCentralGovernmentPoliciesandBudgetsAccordingtofunction-Inpoint4.3,informationisprovidedaboutCentralGovernmentPoliciesandBudgetsAccordingtotheOrganization

andinpoint4.5,informationisprovidedaboutMedium-TermCentralGovernmentExpenditures(2020-2022)


Comment:Therearenoprojectionsoffundingforpolicies,onlyhigh-levelaggregateprojections.



49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhenallocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

Inputs-Thesearetheresourcesassignedtoachieveresults.Forexample,inregardstoeducation,nonfinancialdataoninputscouldincludethenumberofbookstobeprovidedtoeachschoolorthematerialstobeusedtobuildorrefurbishaschool.Outputs-Theseareproductsandservicesdeliveredasaresultofinputs.Forexample,thenumberofpupilstaughteveryyear;thenumberofchildrenthatreceivedvaccines;orthenumberofbeneficiariesofasocialsecurityprogram.Outcomes-Thesearetheintendedimpactorpolicygoalsachieved.Forexample,anincreaseinliteracyratesamongchildrenunder10,orareductioninratesofmaternalmortality.

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,nonfinancialdataoninputsforeachindividualprogramwithinalladministrativeunits(ministries,departments,andagencies).Itisalsoacceptableifnonfinancialdataoninputsforeachindividualprogramisorganizedbyfunctions.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentnonfinancialdataon

http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16

inputsforalladministrativeunitsorallfunctions,butnotforeachindividualprogram(orevenforanyprograms)withinthoseadministrativeunitsorfunctions.A“c”responseappliesifnonfinancialdataoninputsarepresentedonlyforsomeprogramsand/orsomeadministrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataoninputsispresented.

Answer:d.No,nonfinancialdataoninputsarenotpresented.

Source:onpage154-presentedtheProgramSummary,Activity,Output,TargetandNationalPrioritiesMatrixofMinistries/Institutions2019BudgetYear(MatrixII.4.1)byallunitforeacthprogram


Comment:Nononfinancialdataoninputsfound.Onlyoutputs.



50.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataonresults(intermsofoutputsoroutcomes)foratleastthebudgetyear?

GUIDELINES:Question50asksabouttheavailabilityofnonfinancialdataonresultsforthebudgetyear.Nonfinancialdataonresultscanincludedataonbothoutputsandoutcomes,butnotoninputs(whichareaddressedinQuestion49).Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,nonfinancialdataonresultsforeachindividualprogramwithinalladministrativeunits(ministries,departments,andagencies).Itisalsoacceptableifnonfinancialdataonresultsforeachindividualprogramisorganizedbyfunctionalclassification.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentnonfinancialdataonresultsforalladministrativeunitsorallfunctionalclassifications,butnotforeachindividualprogram(orevenforanyprograms)withinthoseadministrativeunitsorfunctions.A“c”responseappliesifnonfinancialdataonresultsarepresentedonlyforsomeprogramsand/orsomeadministrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataonresultsispresented.

Answer:b.Yes,nonfinancialdataonresultsarepresentedforalladministrativeunits(orfunctions)butnotforall(orany)programs.

Source:onpage154-presentedtheProgramSummary,Activity,Output,TargetandNationalPrioritiesMatrixofMinistries/Institutions2019BudgetYear(MatrixII.4.1)byallunitforeacthprograms


Comment:Evidenceforallunitsappeartobegiven,butnotallprograms.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,nonfinancialdataonresultsareprovidedforeachprogramwithinalladministrativeunits(orfunctions).Comments:forexample.theMPRhas3programs:01ProgramDukunganManajemendanPelaksanaanTugasTeknisLainnyaMPR02ProgramPeningkatanSaranadanPrasaranaAparaturMPR06ProgramPelaksanaanTugasKonstitusionalMPRdanAlatKelengkapannyaButintheMatriksII.4.1RingkasanProgram,kegiatan,Output,Target,danPrioritasNasionalKementerianNegara/LembagaTahunAnggaran2019(pageII.4-54),onlyoneprogram(the06ProgramPelaksanaanTugasKonstitusionalMPRdanAlatKelengkapannya)appearswithexplanationofoutput


ResearcherResponsenonfinancialdataonresultsarepresentedforalladministrativeunits(orfunctions)butnotforall(orany)programs.That'swhy'B'score

51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustassignperformancetargetstoallnonfinancialdataonresultsshowninthebudgetforatleastthebudgetyear.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustassignperformancetargetstoamajority(butnotall)ofthenonfinancialdataonresultsshowninthebudget.A“c”responseappliesperformancetargetsareassignedonlytolessthanhalfofthenonfinancialdataonresults.Answer“d”appliesifnoperformancetargetsareassignedtononfinancialdataonresultsshowninthebudget,orthebudgetdoesnotpresentnonfinancialresults.

Answer:a.Yes,performancetargetsareassignedtoallnonfinancialdataonresults.

Source:onpage154-presentedtheProgramSummary,Activity,Output,TargetandNationalPrioritiesMatrixofMinistries/Institutions2019BudgetYear(MatrixII.4.1)byallunitforeacthprogram


Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,performancetargetsareassignedtosomenonfinancialdataonresults.Comments:AllprogramslistedintheMatriksII.4.1RingkasanProgram,kegiatan,Output,Target,danPrioritasNasionalKementerianNegara/LembagaTahunAnggaran2019(pageII.4-54)havenonfinancialdataontheresults.However,notallprogramslistedinthematrix...actually,manyprogramsarenotlisted


ResearcherResponseThequestionis,howmanyoftheindicatorshavetargets-notwhetherallprogramshavetargets.So,Á'scoreisperfect

52.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofpolicies(bothnewproposalsandexistingpolicies)thatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsinatleastthebudgetyear?

GUIDELINES:Question52askswhetherthebudgethighlightpolicies,bothnewandexisting,thatbenefitthepoorestsegmentsofsociety.Thisquestionisintendedtoassessonlythoseprogramsthatdirectlyaddresstheimmediateneedsofthepoor,suchasthroughcashassistanceprogramsortheprovisionofhousing,ratherthanindirectly,suchasthroughastrongernationaldefense.Thisinformationisofparticularinteresttothoseseekingtobolstergovernment’scommitmenttoanti-povertyefforts.Forpurposesofansweringthisquestion,adepartmentalbudget(suchfortheDepartmentofSocialWelfare)wouldnotbeconsideredacceptable.Ingeneral,thisquestionisaskingwhethertheEBPincludesaspecialpresentationthatpullstogetherestimatesofalltherelevantpoliciesinoneplace.However,ifthecountryuses“programbudgeting,”whereprogramsarepresentedasexpenditurecategorieswithspecificandidentifiedobjectives,anditidentifiesanti-povertyprogramswithineachadministrativeunit,thenthatisalsoacceptableforthisquestion.

TheIBPBudgetBrief,“HowTransparentareGovernmentsWhenitComestoTheirBudget’sImpactonPovertyandInequality?”(https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf)includesadiscussionofcountriesthathaveprovidedinformationonhowitspoliciesaffectthepoor.

Forinstance,Pakistanprovidesadetailedbreakdownofpro-poorexpenditureaspartofits2017-18budgetproposal.Inonedocument,thegovernmentsetsoutpolicypriorities,expectedoutputs,andestimatesofpastandfuturespendingforseveralprogramsaimedatpovertyalleviation.Anothersupportingdocumentprovidesacomprehensiveoverviewofongoingpolicies,includingachapteronsocialsafetynets,coveringbothfinancialandperformanceinformationofpovertyalleviationschemesoveraperiodofeightyears.(http://www.finance.gov.pk/budget/mtbf_2018_21.pdfandhttp://www.finance.gov.pk/survey_1718.html).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustforatleastthebudgetyearbothpresentestimatescoveringallpoliciesthat

https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf

http://www.finance.gov.pk/budget/mtbf_2018_21.pdf

http://www.finance.gov.pk/survey_1718.html

areintendedtobenefitthemostimpoverishedpopulationsandincludeanarrativediscussionthatspecificallyaddressesthesepolicies.(Forcountriesusingprogrambudgetingthatbreaksoutindividualanti-povertyprograms,thereshouldbeaseparatenarrativeassociatedwitheachsuchprogram.)Answer“b”ifanarrativediscussionisnotincluded,butestimatesforallpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsarepresented.Answer“c”ifthepresentationincludesestimatescoveringonlysome,butnotall,policiesthatareintendedtobenefitthemostimpoverishedpopulations(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”ifnoestimatesofpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsarepresented.

Answer:c.Yes,estimatesofsomebutnotallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented.

Source:Onchapter5page180informationisprovidedaboutPOLICIESANDBUDGETTRANSFERTOREGIONSANDVILLAGEFUNDSRAPBN2019ANDTERMPROJECTIONMEDIUM2020-2022inpoint5.1.InformationisprovidedaboutTransfertoRegionalPoliciesandBudgetsandFundsVillageRAPBN2019.Asanimplementationofthefiscaldecentralizationpolicy,theGovernmentbudgetedfundsTransferstoRegionsandVillageFunds(TKKD)sourcedfromtheAPBNtotheregionsaccordingtostatutoryprovisions.TheTKDDbudgetisoneoftheinstrumentstofundtheadministrationofgovernmentaffairsthataretheauthorityoftheregion.TKDDhasbeenandwillcontinuetobedirectedtoimprovethequantityandqualityofpublicservices,reduceinequalitybetweenregions,reducingpovertyandimprovingpeople'swelfare.Thingthisneedstobedoneconsideringthatuntilnowthereisstillagapinpublicservicesbasicbetweenregions.


Comment:ThiscitationdoesnotincludeALLpolicies.Therefore,thescoreisC.



53.DoestheexecutivereleasetothepublicitstimetableforformulatingtheExecutive’sBudgetProposal(thatis,adocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation)?

GUIDELINES:Question53asksaboutthebudgettimetable.Aninternaltimetableisparticularlyimportantfortheexecutive’smanagementofthebudgetpreparationprocess,inordertoensurethattheexecutiveaccountsfortheviewsofthedifferentdepartmentsandagenciesintheproposedbudget.Thetimetablewould,forinstance,setdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.Sothatcivilsocietyisawareofthevariousstepsinthebudgetformulationprocess,andwhenopportunitiesmayexisttoengagetheexecutive,itisessentialthatthistimetablebemadeavailabletothepublic.

Toanswer“a,”theexecutivemustprepareadetailedbudgettimetableandreleaseittothepublic.A“b”answerappliesifthetimetableismadepublic,butsomedetailsarenotincluded.A“c”responseappliesifthetimetableismadepublic,butmanyimportantdetailsareexcluded,reducingitsvalueforthoseoutsidegovernment.Answer“d”appliesifnotimetableismadeavailabletothepublic.AslongasatimetableforformulatingtheExecutive’sBudgetProposalisreleased,answer“a,”“b,”or“c”maybeselected,eveniftheExecutive’sBudgetProposalisnotmadepubliclyavailable.

Answer:d.No,atimetableisnotissuedtothepublic.

Source:IcannotfindinformationaboutthetimetableforformulatingtheExecutiveBudgetProposal(i.e.,adocumentthatsetsdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorregionalgovernments,totheMinistryofFinanceorwhereverthecentralgovernmentagencyisinchargeofcoordinatingbudgetformulation)itseemsthatthisscheduleisonlyfore-executives

Comment:Indonesia'sPFMlawhassomeinformationaboutthebudgetcycle,howeveritdoesnotprovidespecificdatesandthereforedoesn'tqualifyasabudgetcalendar:Seep.20-25http://www.anggaran.depkeu.go.id/content/publikasi/buku%20alokasi%20belanja%20KL.pdf

TheCitizen'sBudgetalsohasanindicativetimelineforbudgetformulationonly:https://www.kemenkeu.go.id/media/10388/adv-2019-final.pdf,releasedonlyatthepublicationoftheEBP.

PeerReviewer

Opinion:Agree


54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

Question54focusesonthemacroeconomicforecastthatunderliesthePre-BudgetStatement,askingwhether“core”informationrelatedtotheeconomicassumptionsispresented.Thesecorecomponentsincludeadiscussionoftheeconomicoutlookaswellasestimatesofthefollowing:

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

Beyondthesecoreelements,somegovernmentsalsoprovideadditionalinformationrelatedtotheeconomicoutlook,includingforinstance:short-andlong-terminterestrates;therateofemploymentandunemployment;GDPdeflator;priceofoilandothercommodities;currentaccount;exchangerate;andcompositionofGDPgrowth.

Toanswer“a,”thePre-BudgetStatementmustpresentallofthecoreinformationrelatedtothemacroeconomicforecastaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothemacroeconomicforecastispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthemacroeconomicforecastispresented.

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:ThePBS2019orIndonesiandocumentisknownastheMacroEconomicFrameworkDocumentandPrincipalPrinciplesofFiscalPolicy2019.Thisdocumentpresentsinformationonmacroeconomicestimatesthatformthebasisofbudgetprojections.-Informationabouttheoutlookfortheglobaleconomyispresentedonpage20.-Thedevelopmentofthedomesticeconomyispresentedonpage26.-Outlookonbasicmacroeconomicassumptionsispresentedonpage57.-Inaddition,informationisalsoprovidedontheMedium-TermFiscalPolicyFramework2018-2022.Coreinformationpresentedisinflationrates,realGDPgrowth,andinterestrates.NominalGDPisnotpresented.Beyondthecoreinformationofoilandgaspricesisalsoincluded.Sincethereis'beyondthecoreinformation',thescoreisrevisedfromCtoB.

ThePBSdocumentcoulddownloadinthislinkhttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/files/kem_ppkf_2019.pdfson

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:NoinformationonthenominalGDPlevel;Yet,therearesomeotherinformation:oillifting,oilprice,andcurrencyrate

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:Beyondthesecoreelements,onEBP2019page296-309alsoprovideadditionalinformationrelatedtotheeconomicoutlook,interestrate,oilprice,oilandgaslifting,Kurs.Thediscussionaboutthegoalofeconomicdevelopmentispresentedonpage410-413.

ResearcherResponseIagreewiththeGR.theinformationisbeyondcoreelement.GDPinformationisprovidedonP.302TABELIV.2.1PERTUMBUHANPDB2014-2018(%,YOY).theGDPvalueisapercent,notnominal.Ichangethescoreto'B'

IBPComment

IBPconfirmstheresearcher'sresponse.AsthereisnonominalGDPpresented,butthereisinformationbeyondthecore(oilprice,currencyrate)thenthescorehereisB.

55.DoesthePre-BudgetStatementpresentinformationonthegovernment’sexpenditurepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofexpenditurepoliciesandprioritiesandanestimateoftotalexpenditures.)

GUIDELINES:

Question55focusesonthegovernment’sexpenditurepoliciesandprioritiesinthePre-BudgetStatement,askingwhether“core”informationrelatedtothesepoliciesispresented.Thesecorecomponentsinclude:

adiscussionofexpenditurepoliciesandpriorities;andanestimateoftotalexpenditures.

AlthoughaPre-BudgetStatementisunlikelytoincludedetailedprogrammaticproposals(suchdetailedinformationistypicallyonlypresentedinthebudgetitself),itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionofatleasttotalexpendituresassociatedwiththesepoliciesforthebudgetyear.ThePre-BudgetStatementcanincludesomedetail,forinstance,estimatesprovidedbyanyofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.

Toanswer“a,”thePre-BudgetStatementmustpresentfortheupcomingbudgetyearallofthecoreinformationrelatedtothegovernment’sexpenditurepoliciesandprioritiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabovefortheupcomingbudgetyear.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothegovernment’sexpenditurepoliciesandprioritiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’sexpenditurepoliciesandprioritiesispresented.

Answer:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’sexpenditurepoliciesandpriorities.

Source:Onpages168-194oftheonlineversion(orpages155-181ofthedocument)ChapterVIthePre-BudgetStatementdocumentpresentsinformationaboutgovernmentspendingpoliciesandprioritieswhichwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget.(Coreinformationincludesdiscussionofspendingpoliciesandprioritiesandestimatedtotalexpenditure.)

Pages213-220includeexpenditureceilingsforFY2019,whicharebeyond-the-coreinformation.

ThePBSdocumentcoulddownloadinthislinkhttp://www.fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/files/kem_ppkf_2019.pdf

Comment:



IBPCommentTheresearcher'sresponseisconfirmed.SeeTable12intheciteddocumentstartingonpage213(pdfp.226)thatshowsindicativebudgetceilingsfor2019byministry,whichqualifiesforanAscore.

56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)

GUIDELINES:Question56focusesonthegovernment’srevenuepoliciesandprioritiesinthePre-BudgetStatement,askingwhether“core”informationrelatedtothesepoliciesispresented.Thesecorecomponentsinclude:

adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.

AlthoughaPre-BudgetStatementisunlikelytoincludedetailedrevenueproposals,itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionofatleastthetotalrevenueassociatedwiththesepoliciesforthebudgetyear.ThePre-BudgetStatementcanalsoincludemoredetail,forinstance,withestimatesprovidedbyrevenuecategory—taxandnon-tax—orsomeofthemajorindividualsourcesofrevenue,suchastheValueAddedTaxortheincometax.

Toanswer“a,”thePre-BudgetStatementmustpresentfortheupcomingbudgetyearallofthecoreinformationrelatedtothegovernment’srevenuepoliciesandprioritiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabovefortheupcomingbudgetyear.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothegovernment’srevenuepoliciesandprioritiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’srevenuepoliciesandprioritiesispresented.

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:InChapterVofthe2019PBSdocument(MacroeconomicsandBasicPolicyPrinciples2019)page97point5.1.Staterevenueoptimization,presentedinformationabouttheupcomingbudgetyearallofthecoreinformationrelatedtothegovernmentrevenuepolicyandpriorities,howevertherearelimitedexpenditureprojectionsforFY2019.

Table6onpage90presentssomeinformationonrevenueprojectionsforFY2019,butonlyasapercentageofGDP,andasnominalGDPisnotpresented,thisinformationwouldnotcount.

Intable8aboutstateincome(page98)informationisprovidedaboutdetailsofstaterevenuesfrom2013to2018.

PDFpage108-129includesdiscussionofrevenuepolicies,however,forFY2019,whichqualifiesforaCscore.

https://fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/files/kem_ppkf_2019.pdf

Comment:



57.DoesPre-BudgetStatementpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question57askswhetherthePre-BudgetStatementincludesthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingneededintheupcomingbudgetyear;

·thecentralgovernment’stotaldebtburdenattheendoftheupcomingbudgetyear;and

·theinterestpaymentsontheoutstandingdebtfortheupcomingbudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.


Interestpaymentsonthedebt(ordebtservicecosts)aretypicallymadeatregularintervals,andthesepaymentsmustbemadeonatimelybasisinordertoavoiddefaultingonthedebtobligation.Interestpaymentsareseparatefromtherepaymentofprincipal,whichoccursonlywhentheloanhasmaturedand

mustbepaidbackinfull.

Toanswer“a,”thePre-BudgetStatementmustpresentallthreeestimatesofborrowinganddebtforatleasttheupcomingbudgetyear.Fora“b”answer,thePre-BudgetStatementmustpresenttwoofthosethreeestimates.Fora“c”answer,thePBSmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedinthePBS.

Answer:d.No,noneofthethreeestimatesrelatedtogovernmentborrowinganddebtarenotpresented.

Source:inChapterVPBSdocuments(Macroeconomicsandfiscalpolicypoints2019),point5.5Budgetfinancingpage144providesinformationaboutsourcesofstatefundingbothfromdebtandnon-debt,howeverallinformationisonlythrough2018.Debtasa%ofGDPispresentedonp.147inGraphic34,howeversincenominalGDPisnotdisclosed,thevaluecannotbecalculated.

Thedeficit(asaproxyfornetnewborrowing)isalsoprovidedonlyasa%ofGDPonp.90.

Onchart32.page145presentedinformationaboutthedevelopmentoffinancingfrom2013-2018.Allinformationispresentedasestimationandcompletedwithdiscussion,howeversincenonominalvaluesareprovidedfor2019,thisquestionisscoredasD.

linkofdocumenthttps://fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/files/kem_ppkf_2019.pdf

Comment:



58.DoesthePre-BudgetStatementpresentestimatesoftotalexpendituresforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:b.No,multi-yearexpenditureestimatesarenotpresented.

Source:InChapterIVofthe2019PBSdocument(MacroeconomicsandthePrinciplesof2019FiscalPolicy)page82,informationisprovidedaboutthePrinciplesofFiscalPolicy2018-2022.

Intable6(page90)Middle-termFiscalMacroPosturefor2018-2022,informationaboutestimatedincomeandexpenditureispresenteduptotheprojectionof2022.However,sinceallvaluesareprovidedasapercentageofGDP(andnominalGDPisnotpresentfortherelevantbudgetyears)nominalvaluesformulti-yearexpenditurescannotbecalculatedinrelationtothisquestion.

documentcouldbedownloadherehttps://fiskal.kemenkeu.go.id/data/document/kem/2019/kem_ppkf_2019/files/kem_ppkf_2019.pdf

Comment:



59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question59asksifexpenditureestimatesintheEnactedBudgetarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”theEnactedBudgetmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesmustbepresentedbytwoofthethreeclassifications.A“c”answerappliesifexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesarenotpresentedbyanyofthethreeclassifications.

Answer:a.Yes,theEnactedBudgetpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:Inthe2019EBdocument(FinancialNoteand2019StateBudget,expenditureinformationestimatesbyallthreeclassifications(administrative,economic,andfunctionalclassification)arepresented.

Table9(page437)presentsinformationonCentralGovernmentExpendituresbyFunction2014-2019

Intable10(page438)informationisprovidedaboutCentralGovernmentExpendituresaccordingtotypesofexpenditure(economic)2014-2019

Intable12(page442-446)informationisprovidedaboutCentralGovernmentExpendituresaccordingtotheorganization(admininstrative)2014-2019

EB2019documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Comment:



59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:


Source:Inthe2019EBdocument(FinancialNoteand2019StateBudget,expenditureinformationestimatesbyallthreeclassifications(administrative,economic,andfunctionalclassification)arepresented.

Table9(page437)presentsinformationonCentralGovernmentExpendituresbyFunction2014-2019

Intable10(page438)informationisprovidedaboutCentralGovernmentExpendituresaccordingtotypesofexpenditure(economic)2014-2019

Intable12(page442-446)informationisprovidedaboutCentralGovernmentExpendituresaccordingtotheorganization(admininstrative)2014-2019

EB2019documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Comment:



60.DoestheEnactedBudgetpresentexpenditureestimatesforindividualprograms?

GUIDELINES:Question60asksifexpenditureestimatesintheEnactedBudgetarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”theEnactedBudgetmustpresentallprograms,whichaccountforallexpenditures,inthebudgetyear.Toanswer“b,”theEnactedBudgetmustpresentexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesiftheEnactedBudgetpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogramintheEnactedBudget.

Answer:a.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforallexpenditures.

Source:Inthe2019EBdocument(FinancialNoteand2019StateBudget,expenditureinformationestimatesforindividualprogramsarepresented.

Intable13(page447),informationisprovidedaboutthe2014-2019MinistryandStateInstitutionExpenditures

domunetEB2019couldbedownloadherehttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Comment:



61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

GUIDELINES:Question61askswhetherrevenueestimatesintheEnactedBudgetarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.

Source:Inthe2019EBdocument(FinancialNoteand2019StateBudget,revenueinformationestimatesbycategoriesarepresented(suchastaxandnon-tax)

IntableII.3.1(page71),informationisprovidedonStateRevenues2018-2019.Theinformationpresentedinthistableisdividedintocategories

documentEB2019couldbedownloadherehttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Comment:



62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?

GUIDELINES:Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theEnactedBudgetmustpresentallindividualsourcesofrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theEnactedBudgetmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheEnactedBudgetpresentsindividualsourcesofrevenuethataccountforlessthantwo-thirdsofrevenues.Answer“d”appliesifindividualsourcesofrevenuearenotpresented.

Answer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.

Source:Inthe2019EBdocument(FinancialNoteand2019StateBudget,revenueinformationestimatesbycategoriesarepresented(suchastaxandnon-tax)forindividualsources.

IntableII.3.1(page71),informationisprovidedonStateRevenues2018-2019.Theinformationpresentedinthistableisdividedintocategories.

InTable2onpage421,individualrevenuesareprovidedatamoredetailedlevel.However,otherrevenuesinbothtaxandnon-taxcategoriesaccountformorethan4%oftotalrevenue,thereforethescoreisB.

documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:"Otherrevenues"innon-taxrevenue,includingnon-taxrevenuewhichcomefromlineministries.ThediscussionofthismatterisonpageII.3-24.Whenwecountnon-taxfromlineministriesindividually,itshouldbelessthan3%oftotalrevenue.

ResearcherResponsenontaxrevenueispresentedonP.321(3.1.2PenerimaanNegaraBukanPajak(PNBP))IagreewiththeGRthattheypresentall.plsseeP.417Tabelofstaterevenue(TABEL3PENDAPATANNEGARA,2014–2019).thistabelshowallstaterevenue.So,iwillchangethescoreto"A'

63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



Toanswer“a,”theEnactedBudgetmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,theEnactedBudgetmustpresenttwoofthosethreeestimates.Fora“c”answer,theEnactedBudgetmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedintheEnactedBudget.

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:Inthe2019EBdocument(FinancialNoteand2019StateBudgetpoint6.1.2.1(page210)adiscussionondebtfinancingispresented.TableII.6.2presentsinformationaboutDebtFinancing,2018-2019.Thisinformationshowstheamountofnewborrowingrequiredduringthebudgetyear.

TableII.4.5onpage142presentstheinterestpaymentsontheoutstandingdebtforthebudgetyear.

Noinformationispresentedforthetotaldebtfor2019-howeverfigureshavebeenupdatedfortotaloutstandingdebtthroughOctober2018.

documentcouldbedownloadherehttps://www.kemenkeu.go.id/media/11212/nota-keuangan-beserta-apbn-ta-2019.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:AllofthatinformationarepresentedinEBP2019(NotaKeuanganbesertaRancanganAnggaranPendapatandanBelanjaNegara2019):-theamountofnetnewborrowingneededin2019onpage214.-thecentralgovernment’stotaldebtburdenattheendof2019onpage211.-theinterestpaymentsontheoutstandingdebtfor2019onpage141.

ResearcherResponseIdon'tseetotaldebthere.Iaddedinthetableonp.142becauseitshowsinterestpayments.

IBPCommentTheresearcher'sresponseisconfirmed.Thetableonp.211onlyshowsdebtfinancingasnetandgrossnewborrowing,notthetotaldebtoutstanding.ABresponseiscorrect.

64.WhatinformationisprovidedintheCitizensBudget?

(Thecoreinformationmustincludeexpenditureandrevenuetotals,themainpolicyinitiativesinthebudget,themacroeconomicforecastuponwhichthebudgetisbased,andcontactinformationforfollow-upbycitizens.)

GUIDELINES:

Question64focusesonthecontentoftheCitizensBudget,askingwhether“core”informationispresented.Thesecorecomponentsinclude:

expenditureandrevenuetotals;

themainpolicyinitiativesinthebudget;themacroeconomicforecastuponwhichthebudgetisbased;andcontactinformationforfollow-upbycitizens.

Toanswer“a,”theCitizensBudgetorsupportingdocumentationmustpresentalloftheabovecoreinformationaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theCitizensBudgetmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesiftheCitizensBudgetincludessomeofthecorecomponentsabove,butothercorepiecesofinformationarenotincluded.Answer“d”appliesifaCitizensBudgetisnotpublished.

Answer:a.TheCitizensBudgetprovidesinformationbeyondthecoreelements.

Source:InthecitizenbudgetpublishedontheMinistryofFinance'swebsite(thebudgetcitizencouldbeseenherehttps://www.kemenkeu.go.id/apbn2019)waspresentedinformationabout-expenditureandrevenuetotals;-themainpolicyinitiativesinthebudget;-themacroeconomicforecastuponwhichthebudgetisbased;and-contactinformationforfollow-upbycitizens

Informationbeyondthecoreincludes:informationonintergovernmentaltransfers,andbudgetfinancing.

Comment:



65.HowistheCitizensBudgetdisseminatedtothepublic?

GUIDELINES:Question65askshowtheCitizensBudgetisdisseminatedtothepublic.CitizensBudgetsshouldbemadeavailabletoavarietyofaudiences.ThereforepaperversionsandanInternetpostingofadocumentmightnotbesufficient.

Toanswer“a,”theexecutivemustusethreeormoredifferenttypesofcreativemediatoolstoreachthelargestpossibleshareofthepopulation,includingthosewhootherwisewouldnotnormallyhaveaccesstobudgetdocumentsorinformation.Disseminationwouldalsobepursuedattheverylocallevel,sothatthecoverageistargetedbothbygeographicareaandpopulationgroup(e.g.,women,elderly,lowincome,urban,rural,etc.).Option“b”appliesifsignificantdisseminationeffortsaremadethroughacombinationoftwomeansofcommunications,forinstance,bothpostingtheCitizensBudgetontheexecutive’sofficialwebsiteanddistributingprintedcopiesofit.Option“c”appliesiftheCitizensBudgetisdisseminatedthroughonlypostingontheexecutive’sofficialwebsite.Option“d”applieswhentheexecutivedoesnotpublishaCitizensBudget.

Answer:a.ACitizensBudgetisdisseminatedwidelythroughacombinationofatleastthreedifferentappropriatetoolsandmedia(suchastheInternet,billboards,radioprograms,newspapers,etc.).

Source:Indonesiancitizenbudgetformatpublishedvia:1.MinistryofFinancewebsite(thebudgetcitizencouldbeseenherehttps://www.kemenkeu.go.id/apbn201)

2.PocketbookisbothprintedandpublishedonlineonInformationontheNationalBudget2019(couldbedownloadedherehttp://www.anggaran.kemenkeu.go.id/content/publikasi/NK%20APBN/2018%20Buku%20Information%20APBN%202019.pdf

3.Newsinthemassmedia(newspapers)somenewscanbedownloadedhere-https://www.wartaekonomi.co.id/read224928/apbn-2019-capai-target-kemenkeubilang-berb-kebPolicy-which-pruden.html-https://www.detik.com/tag/apbn-2019-https://nasional.kontan.co.id/news/ini-postur-apbn-2019-yang-disitmen-dpr

Comment:



66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

GUIDELINES:Question66askswhethertheexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationbeforepublishingaCitizensBudget.WhatthepublicwantstoknowaboutthebudgetmightdifferfromtheinformationtheexecutiveincludesintechnicaldocumentsthatcomprisetheExecutive’sBudgetProposalortheEnactedBudget;similarly,differentperspectivesmightexistonhowthebudgetshouldbepresented,andthismayvarydependingonthecontext.ForthisreasontheexecutiveshouldconsultwiththepubliconthecontentandpresentationoftheCitizensBudget.

Toanswer“a,”theexecutivemusthaveestablishedmechanismstoconsultwiththepublic,andthesemechanismsforconsultationarebothaccessibleandwidelyusedbythepublic.Suchmechanismscanincludefocusgroups,socialnetworks,surveys,hotlines,andmeetings/eventsinuniversitiesorotherlocationswherepeoplegathertodiscusspublicissues.IncountrieswhereCitizensBudgetsareconsistentlyproducedandreleased,itmaybesufficientforthegovernmenttoprovidethepublicwithcontactinformationandfeedbackopportunities,andsubsequentlyusethefeedbacktoimproveitsmanagementofpublicresources.

Option“b”appliesiftheexecutivehasestablishedmechanismsforconsultationthatareaccessibletothepublic,butthatthepublicnonethelessdoesnotusefrequently.Thatis,thepublicdoesnottypicallyengagewiththeexecutiveonthecontentoftheCitizensBudget,eventhoughtheexecutivehascreatedopportunitiesforsuchconsultation.Option“c”appliesiftheexecutivehasestablishedmechanismforconsultationwiththepublic,buttheyarepoorlydesignedandthusnotaccessibletothepublic.Option“d”appliesiftheexecutivehasnotcreatedanymechanismstoseekfeedbackfromthepubliconthecontentoftheCitizensBudget.

Answer:d.No,theexecutivehasnotestablishedanymechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget.

Source:wedidnotfindaspecialmechanismbythegovernmenttoidentifyinformationneedsaboutthebudget.Non-governmentalinstitutionssuchasFITRAdoprovideinputregardingthetypeofinformationneeded,butthisismoreoncommunityinitiativesandcannotbecalledaninstitutionalizedmechanism

Comment:



67.Are“citizens”versionsofbudgetdocumentspublishedthroughoutthebudgetprocess?

GUIDELINES:Question67asksif“citizens”versionsofbudgetdocumentsarepublishedthroughoutthebudgetprocess.WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.

Toanswer“a,”acitizensversionofatleastonebudgetdocumentispublishedforeachofthefourstagesofthebudgetprocess(budgetformulation,enactment,execution,andaudit)—foratotalofatleastfourcitizensbudgetdocumentsthroughouttheprocess.Option“b”appliesifacitizensversionofabudgetdocumentispublishedforatleasttwoofthefourstagesofthebudgetprocess.Option“c”appliesifacitizensversionofabudgetdocumentispublishedforatleastoneofthefourstagesofthebudgetprocess.Selectoption“d”ifno“citizens”versionofbudgetdocumentsispublished.

Answer:b.Acitizensversionofbudgetdocumentsispublishedforatleasttwoofthefourstagesofthebudgetprocess.

Source:

Inthe2019budgetingprocess,weonlyfoundcitizenbudgetinformationin2stages,namely:

-stageofdraftingtheRAPBN(Executivebudgetproposal)http://www.anggaran.kemenkeu.go.id/content/publikasi/2018%20adv%20rapbn%202019.pdf

-thestageofratificationofthe2019StateBudget(enactedBudget2019):http://www.anggaran.kemenkeu.go.id/content/publikasi/NK%20APBN/2018%20Buku%20Informasi%20APBN%202019.pdf

-stageofbudgetexecution(YER):https://www.kemenkeu.go.id/publikasi/infografik/laporan-keuangan-pemerintah-pusat-lkpp-2017/

Comment:



68.DotheIn-YearReportspresentactualexpendituresbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question68asksifexpenditureestimatesinIn-YearReportsarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.

Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”In-YearReportsmustpresentactualexpendituresbyallthreeoftheexpenditureclassifications.Toanswer“b,”actualexpendituresmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifactualexpendituresarepresentedbyoneofthethreeclassifications.Answer“d”appliesifactualexpendituresarenotpresentedbyanyofthethreeclassificationsinIn-YearReports.

Answer:b.Yes,theIn-YearReportspresentactualexpendituresbytwoofthethreeexpenditureclassifications.

Source:Economicclassification,p.25Administrativep.53orPDFp.27(Onlythe15largestministriesarereported,however)

Link:November2018report,publishedDecember2018https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theIn-YearReportspresentactualexpendituresbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Comments:TheinformationarepresentedinIYR2017(LaporanKeuanganPemerintahPusat2017)

ResearcherResponseWeuse2018IYR.LKPP2017isYERs.

68b.BasedontheresponsetoQuestion68,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheIn-YearReports:

Answer:EconomicclassificationAdministrativeclassification

Source:Economicclassification,p.25Administrativep.53(PDFp.27)-15largestministries


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeclassificationEconomicclassificationFunctionalclassification

69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?

GUIDELINES:Question69asksifexpenditureestimatesinIn-YearReportsarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”In-YearReportsmustpresentactualexpendituresforallindividualprograms,accountingforallexpenditures.Toanswer“b,”In-YearReportsmustpresentactualexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesifIn-YearReportspresentactualexpendituresforprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifactualexpendituresarenotpresentedbyprograminIn-YearReports.

Answer:d.No,theIn-YearReportsdonotpresentactualexpendituresbyprogram.

Source:Noprogramsincluded.Administrativeclassificationsonlyonp.53(PDFp.27)


linkofalldocumentsIYR2019https://www.kemenkeu.go.id/publikasi/apbn-kita/

Comment:

PeerReviewerOpinion:Comments:theresearcherhassufficientlyanswerandexplain


70.DotheIn-YearReportscompareactualyear-to-dateexpenditureswitheithertheoriginalestimateforthatperiod(basedontheenactedbudget)orthesameperiodinthepreviousyear?

GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.

TheOECDrecommendsthatthereportscontainthetotalyear-to-dateexpendituresinaformatthatallowsforacomparisonwiththebudget’sforecastexpenditures(basedonenactedlevels)forthesameperiod.

Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports

Answer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.

Source:Economicclassification,p.25-Comparedasvaluesand%toapprovedbudgetAdministrativep.53(PDFp.27)-Comparedto2017values


Comment:



71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

GUIDELINES:Questions71askswhetherIn-YearReportspresentactualrevenuesby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,In-YearReportspresentactualrevenuebycategory.

Source:PDFp.19(documentp.37)showstotalrevenuesbycategoryfortheperiod,ascomparedtotheapprovedbudget


Comment:



72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?

GUIDELINES:Question72askswhetherIn-YearReportspresentactualcollectionsofindividualsourcesofrevenue(suchasincometaxes,VAT,etc.).Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”In-YearReportsmustpresentactualcollectionsforallindividualsourcesofrevenue,and“other”or“miscellaneous”revenuemustaccountfor

threepercentorlessofallrevenue.Toanswer“b,”In-YearReportsmustpresentactualcollectionsforindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenuecollected,butnotallrevenue.A“c”answerappliesifIn-YearReportspresentindividualsourcesofactualrevenuethataccountforlessthantwo-thirdsofallrevenuecollected.Answer“d”appliesifindividualsourcesofactualrevenuearenotpresented.

Answer:b.Yes,In-YearReportspresentindividualsourcesofactualrevenueaccountingforatleasttwo-thirdsof,butnotall,revenue.

Source:Individualsourcesofrevenuesareshowninmultipletables,notallofwhichprovidevalues,see:

PDFp.19(documentp.37)showsincometaxbrokendownbyoilandnon-oilsourcesPDFp.20(documentp.39)showsindividualsourcesofincometaxandVAT-butonlyaspercentagechanges,notvaluesPDFp.22(documentp.42)showsimporttax,exciseandexporttaxes,inactualvaluesPDFp.24(documentp.47)showsnon-taxrevenuesbyindividualsource

GiventhatVATisnotreportedasindividualsources,alongwith'other'categoriestheimport/exportandnon-taxrevenuestables,8%oftotalrevenuesarenotshowninindividualsources,foraBresponse.


Comment:



73.DotheIn-YearReportscompareactualyear-to-daterevenueswitheithertheoriginalestimateforthatperiod(basedontheenactedbudget)orthesameperiodinthepreviousyear?

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodinthepreviousyear.

TheOECDrecommendsthatthereportscontainthetotalyear-to-daterevenuesinaformatthatallowsforacomparisonwiththebudget’sforecastrevenues(basedonenactedlevels)forthesameperiod.

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:a.Yes,comparisonsaremadeforrevenuespresentedintheIn-YearReports.

Source:Allrevenuestablesshowcomparisonseithertoenactedvaluesand/or2017valuesforthesameperiod.

PDFp.19(documentp.37)showsincometaxbrokendownbyoilandnon-oilsources-actualvaluesascomparedtoenactedvaluesPDFp.20(documentp.39)showsindividualsourcesofincometaxandVAT-butonlyaspercentagechanges,notvaluesPDFp.22(documentp.42)showsimporttax,exciseandexporttaxes,inactualvalues-ascomparedtoenactedvaluesand2017valuesPDFp.24(documentp.47)showsnon-taxrevenuesbyindividualsource-ascomparedtoenactedvalues


Comment:



74.DoIn-YearReportspresentthreeestimatesrelatedtoactualgovernmentborrowinganddebt:theamountofnetnewborrowing;thetotaldebtoutstanding;andinterestpayments?

GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingsofarduringtheyear;

·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and

·theinterestpaymentsto-dateontheoutstandingdebt.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizensandbanksandbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



Toanswer“a,”In-YearReportsmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,In-YearReportsmustpresenttwoofthosethreeestimates.Fora“c”answer,IYRsmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedinIn-YearReports.

Answer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

InterestpaymentsareshownintheeconomicclassificationtableonPDFp.25(documentp.49)NetnewborrowingisshownonPDFp.32(documentp.63)TotaldebtoutstandingisshownonPDFp.33(documentp.65)


Comment:



75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)

GUIDELINES:Question75focusesonthecompositionofgovernmentdebt,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:


Theinterestratesaffecttheamountofinterestthatmustbepaidtocreditors.Thematurityprofileindicatesthefinalpaymentdateoftheloan,atwhichpoint

theprincipal(andallremaininginterest)isduetobepaid;governmentborrowingtypicallyincludesamixofshort-termandlong-termdebt.AsdiscussedinQuestion74,domesticdebtisheldbyacountry’scitizensandbanksandbusinesses,whileexternaldebtisheldbyforeigners.Thesefactorsrelatedtothecompositionofthedebtgiveanindicationofthepotentialvulnerabilityofthecountry’sdebtposition,andultimatelywhetherthecostofservicingtheaccumulateddebtisaffordable.

Beyondthesecoreelements,agovernmentmayalsoprovideadditionalinformationrelatedtothecompositionofitsdebt,includingforinstance:whetherinterestratesarefixedorvariable;whetherdebtiscallable;thecurrencyofthedebt;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);ananalysisoftheriskassociatedwiththedebt;andwhereappropriate,whatthedebtisbeingusedtofinance.

Toanswer“a,”In-YearReportsmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtto-dateaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”In-YearReportsmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandinginIn-YearReports.

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:TotaldebtoutstandingisshownonPDFp.33(documentp.65),includingsomedetailsonthecomposition,suchas:-Whetherthedebtisdomesticorexternal-Thetypeoflender(bi-lateral,multilateral)-Thecurrencydenominationofthedebt

However,thereisnoinformationonthematurityprofileofdebtortheinterestratesondifferentdebtinstruments,thereforetheanswerisC.


Comment:Previously,thegovernmentpublishedadocumentthatshowedthedebtprofileofdifferentdebtinstruments,whichcouldbeviewedhere:http://www.djppr.kemenkeu.go.id/page/load/23

However,nonewreportshavebeenpublishedsinceJanuary2018,thereforethisdocumentisnotconsideredfortheOBS2019,andthescorenowdecreasesfromBtoC.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthecompositionofthetotalactualdebtoutstanding.Comments:IYRs2018haspublishedmonthly:IYRforJanuary2018waspublishedon1March2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2772-realisasi-apbn-per-31-januari-2018.htmlIYRforFebruary2018werepublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2798-realisasi-apbn-per-28-februari-2018.htmlIYRforMarch2018waspublishedon1May2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2799-realisasi-apbn-per-29-maret-2018.htmlIYRforApril2018waspublishedon7June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2820-realisasi-apbn-per-30-april-2018.htmlIYRforMay2018waspublishedon30June2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2825-realisasi-apbn-per-31-mei-2019.htmlIYRforJune2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2843-realisasi-apbn-per-30-juni-2018.htmlIYRforJuly2018waspublishedon6September2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2844-realisasi-apbn-per-31-juli-2018.htmlIYRforAugust2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2868-realisasi-apbn-per-31-agustus-20181.htmlIYRforSeptember2018waspublishedon24October2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2869-realisasi-apbn-per-30-september-2018.htmlIYRforOctober2018waspublishedon31December2018athttps://djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2916-realisasi-apbn-per-31-oktober-2018.htmlIYRforNovember2018waspublishedon31December2018athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/2917-realisasi-apbn-per-30-november-2018.htmlIYRforDecember2018waspublishedon9July2019athttps://www.djpb.kemenkeu.go.id/portal/berita-kppn-jakarta6/pengumuman-kppn-jakarta-6/153-apbn/3048-realisasi-apbn-per-31-desember-2018.html

ResearcherResponseithinkit'sclearlymentioninmycommentandlink.InIYRs2018TotaldebtoutstandingisshownonPDFp.33(documentp.65),includingsomedetailsonthecomposition,suchas:-Whetherthedebtisdomesticorexternal-Thetypeoflender(bi-lateral,multilateral)-ThecurrencydenominationofthedebtHowever,thereisnoinformationonthematurityprofileofdebtortheinterestratesondifferentdebtinstruments,thereforetheanswerisC.Link:November2018report,publishedDecember2018https://www.kemenkeu.go.id/media/11284/apbn-kita-edisi-desember-2018.pdf

76.DoestheMid-YearReviewofthebudgetincludeanupdatedmacroeconomicforecastforthebudgetyearunderway?

GUIDELINES:

Question76askswhethertheMid-YearReviewincludesanupdatedmacroeconomicforecastforthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastpresentedintheExecutive’sBudgetProposal.

Toanswer“a,”theMid-YearReviewmustincludeanupdatedmacroeconomicforecastandexplainallofthedifferencesbetweentheinitialforecastpresentedintheExecutive’sBudgetProposalandtheupdatedforecast.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”themacroeconomicforecastmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedforecastsareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesanupdatedmacroeconomicforecast,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesifthemacroeconomicforecasthasnotbeenupdated.

Answer:b.Yes,theestimatesformacroeconomicforecasthavebeenupdated,andanexplanationofsomeofthedifferencesbetweentheoriginalandupdatedforecastsispresented.

Source:Yes,theestimatesforthemacroeconomicforecasthavebeenupdated,andanexplanationofallofthedifferencesbetweentheoriginalandupdatedforecastsispresented.

Seep.97-101,Tables3.1.1and3.1.2.

Allindicatorsoftheoriginalmacroeconomicforecastarepresented(GDPgrowth,inflation,interestrates),bothasactualfirstsemestervaluesandrevised'outlook'estimatesfortheremainderof2018,howeverthedocumentdoesnotshownominalGDPfigures.

DocumentMYR(semester1)2018couldbedownloadherehttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



IBPCommentDuringanIBPcross-countryconsistencycheck,theresponseisrevisedfromAtoBasnominalGDPismissingfromboththeEBPandtheMYR.AsalleconomicvaluesneedtobepresentedinbothdocumentstoscoreanAforthisquestion,themissinginformationaboutthenominalGDPmeansthatthecorrectresponsetothisquestionisB.

77.DoestheMid-YearReviewofthebudgetincludeupdatedexpenditureestimatesforthebudgetyearunderway?

GUIDELINES:Question77askswhethertheMid-YearReviewincludesupdatedestimatesofexpenditureforthebudgetyear,andprovidesanexplanationoftheupdate.

Toanswer“a,”theMid-YearReviewmustincludeupdatedexpenditureestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Theexpenditureestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedexpenditureestimates,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesiftheexpenditureestimateshavenotbeenupdated.

Answer:a.Yes,expenditureestimateshavebeenupdated,andanexplanationofallofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesispresented.

Source:Yes,allthreeexpenditureestimateshavebeenupdatedwithrevised'prognosis'estimatesfortheremainderofFY2018.

AnarrativeoftheexpenditureoutlookisprovidedonPDFpages107-113.Thenarrativefocusesonlyonhigh-levelcategoriesofexpenditures,however,withsectionsonvariationsontotalexpenditures,includingministryexpenditures,butnotvariationswithinministriesorbetweensectors.

Othersectionscoversubsidies,debtinterestpayments,andstategrants.Whiletheeconomicclassificationispresentedintheannex,itisnotdiscussedinthenarrative.Thereforsome,butnotalldifferencesareexplainedintheMYR.

Tableforadministrativeclassification:Table5p.127-147Tableforeconomicclassification:Table4p.126Tableforfunctionalclassification:Table3p.125

Documentcouldbedownloadherehttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



IBPCommentDuringanIBPcross-countryconsistencycheck,theresponseforthisquestionisrevisedfromBtoA,basedonTable5whichshowstheoriginalandrevisedprojectionsofexpenditureinfullacrossoneexpenditureclassification,andhasanarrativeexplainingthosechanges.AscomparedtoothercountriesthisqualifiesforanA.

78.DoestheMid-YearReviewofthebudgetpresentexpenditureestimatesforthebudgetyearunderwaybyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question78asksifexpenditureestimatesintheMid-YearReviewarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”theMid-YearReviewmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesarenotpresentedbyanyofthethreeclassificationsintheMid-YearReview.

Answer:a.Yes,theMid-YearReviewpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).


AnarrativeoftheexpenditureoutlookisprovidedonPDFpages107-113.



Comment:



78b.BasedontheresponsetoQuestion78,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheMid-YearReview:



AnarrativeoftheexpenditureoutlookisprovidedonPDFpages107-113.



Comment:



79.DoestheMid-YearReviewofthebudgetpresentexpenditureestimatesforthebudgetyearunderwayforindividualprograms?

GUIDELINES:Question79asksifexpenditureestimatesintheMid-YearReviewarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”theMid-YearReviewmustpresentexpendituresforallindividualprograms,accountingforallexpenditures.Toanswer“b,”theMid-YearReviewmustpresentexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesiftheMid-YearReviewpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogramintheMid-YearReview.

Answer:a.Yes,theMid-YearReviewpresentsestimatesforprogramsaccountingforallexpenditures.

Source:Thetablefortheadministrativeclassification,whichincludesactualsemester1resultsandprognosisforsemester2of2018,includesestimatesbyeachprogramineachministry.

SeeTableforadministrativeclassification:Table5p.127-147


Comment:



80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?

GUIDELINES:Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyear,andprovidesanexplanationoftheupdate.

Toanswer“a,”theMid-YearReviewmustincludeupdatedrevenueestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”therevenueestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedrevenueestimates,butnoexplanationfortherevisionsisprovided.A“d”responseappliesiftherevenueestimateshavenotbeenupdated.

Answer:a.Yes,revenueestimateshavebeenupdated,andanexplanationofallofthedifferencesbetweentheoriginalandupdatedrevenueestimatesispresented.

Source:Section3.2fromPDFpages102-106providesanarrativeoftheupdatedrevenueforecastfortheremainderof2018,withsectiononeachtypeofrevenue,andadetailedexplanationofthechangesinforecast.

SeeRevenuestableintheannexaswell:Table2p.124


Comment:



81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

GUIDELINES:Question81askswhetherrevenueestimatesintheMid-YearReviewarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theMid-YearReviewpresentsrevenueestimatesbycategory.

Source:Yes,revenueestimateshavebeenupdated,withrevisedforecast'Prognosis'forthesecondsemesterof2018.Seerevenuestableintheannex:Table2p.124.Thetableshowstaxandnon-taxrevenues,aswellasindividualsources.

TheMYR2018semester1couldbedownloadherehttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:


GovernmentReviewer

Opinion:Agree

82.DoestheMid-YearReviewofthebudgetpresentindividualsourcesofrevenueforthebudgetyearunderway?

GUIDELINES:Question82askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheMid-YearReview.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theMid-YearReviewmustpresentallsourcesofrevenueindividually,accountingforallrevenues,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theMid-YearReviewmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheMid-YearReviewpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedintheMid-YearReview.

Answer:b.Yes,theMid-YearReviewpresentsindividualsourcesofrevenueaccountingforatleasttwo-thirdsof,butnotall,revenue.

Source:Yes,revenueestimateshavebeenupdated,withrevisedforecast'Prognosis'forthesecondsemesterof2018andtotaloutlookfor2018.

Seerevenuestableintheannex:Table2p.124.Thetableshowsindividualsourcesfortaxandnon-tax,however'other'categoriesaccountfor5%oftotalrevenues,thereforethescoreisB.Mustbenogreaterthan3%foranAscore.

TheMYR2018semester1couldbedownloadherehttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



83.DoestheMid-YearReviewofthebudgetincludeupdatedestimatesofgovernmentborrowinganddebt,includingitscomposition,forthebudgetyearunderway?

GUIDELINES:

Question83askswhethertheMid-YearReviewincludesupdatedestimatesofborrowinganddebt,includingitscomposition,forthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

Theamountofnetnewborrowingrequiredduringthebudgetyear;Thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andTheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


Toanswer“a,”theMid-YearReviewmustincludeanupdatedestimatesofborrowinganddebt,includingitscomposition,andexplainallofthedifferencesbetweentheinitialestimatespresentedintheExecutive’sBudgetProposal(orEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”theestimatesofborrowinganddebtmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedestimates,butnoexplanationfortherevisionsisprovided.A“d”responseappliesiftheestimatesofborrowinganddebt

havenotbeenupdated.

Answer:b.Yes,estimatesofgovernmentborrowinganddebthavebeenupdated,andinformationonsomeofthedifferencesbetweentheoriginalandupdatedestimatesispresented.

Source:ThediscussionoftherevisedoutlookfordebtmanagementisdiscussedintheMYRonpages116-120.

Table3.5.2onp.117,showsnetnewborrowing,withanupdatedoutlookforFY2018,includingthedifferencesbetweentheoriginalandrevisedforecastsTable3.3.2onp.110showsinterestpayments,bothinternalandexternal,includingthedifferencesbetweentheoriginalandrevisedforecasts

Thereportdoesnotshowanyinformationontotaldebtoutstanding,includingmaturitiesorinterestratesondebtinstruments.Therefore,thescoreisB.

ThedocumentofMYRsemesterI2018couldbedownloadherehttp://www.anggaran.kemenkeu.go.id/content/Publikasi/2018%20lapsem%201.pdf

Comment:



84.DoestheYear-EndReportpresentthedifferencesbetweentheenactedlevels(includingin-yearchangesapprovedbythelegislature)andtheactualoutcomeforexpenditures?

GUIDELINES:Question84askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualexpendituresfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpenditures,alongwithanarrativediscussion.Answer“b”ifestimatesofthedifferencesforallexpendituresarepresented,butanarrativediscussionisnotincluded.Answer“c”ifestimatesofthedifferencesarepresentedforsome,butnotallexpenditures,regardlessofwhetheranarrativediscussionisincluded.Answer“d”ifnoestimatesofthedifferencesarepresentedintheYear-EndReport

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,alongwithanarrativediscussion.

Source:https://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:Seep."Ringkasan-vi"(PDFp.11)foranoverviewofoverallbudgetexecution(actualvsbudget).

Narrativeonthecompositionofbudgetexecutionisprovidedinpages36-44.



ResearcherResponseYes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,alongwithanarrativediscussion.Pls.seelinkhttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf.onp.38(LAPORANREALISASIAPBN)

85.DoestheYear-EndReportpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question85asksifexpenditureestimatesintheYear-EndReportarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”theYear-EndReportmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassifications.Answer“b”ifexpenditureestimatesarepresentedbytwoofthesethreeclassifications.Answer“c”ifexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”ifexpenditureestimatesarenotpresentedbyanyofthethreeclassificationsintheYear-EndReport.

Answer:a.Yes,theYear-EndReportpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:Yes,theYear-EndReportpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Documentcoulddownloadherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

-Onpage128,Table14ispresentedinformationonCentralGovernmentExpendituresbyFunctionFiscalYear2016and2017.Table8onp.89alsoshowsfunctionalexpenditureswithboththeallocationsandyear-endexpenditures.

-Onpage37(Table"LAPORANREALISASIAPBNUNTUKPERIODEYANGBERAKHIRSAMPAIDENGAN31DESEMBER2017DAN2016"ispresentedwithinformationonCentralGovernmentExpenditureAllocationPortions(economicclassification/typeofexpenditure).Thistableshows2017allocationandexpenditures.

-Annex2.Aonpages383-392showsallocationsandexpendituresfor2017byadministrativeheads.

Comment:



85b.BasedontheresponsetoQuestion85,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheYear-EndReport:


Source:

Comment:



86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?

GUIDELINES:Question86asksifexpenditureestimatesintheYear-EndReportarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”theYear-EndReportmustpresentexpenditureestimatesforallindividualprograms,accountingforallexpenditures.Answer“b”iftheYear-EndReportpresentsexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.Answer“c”iftheYear-EndReportpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”ifexpendituresarenotpresentedbyprogramintheYear-EndReport.

Answer:c.Yes,theYear-EndReportpresentsestimatesforprogramsaccountingforlessthantwo-thirdsofexpenditures.

Source:-Annex2.Aonpages383-392showsallocationsandexpendituresfor2017byadministrativeheads.

Thistablehassomelevelofdis-aggregationbelowtheMinistryhead,howevernotforallMinistries,resultinginascoreofC.

Furthermore,thedis-aggregationpresentationsherearenotconsistentwithprogramsaspresentedinotherbudgetdocuments.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.No,theYear-EndReportdoesnotpresentexpenditureestimatesbyprogram.Comments:Idisagreewiththeexplanation.ThereisnoestimatesforprogramsintheYER.ThetableinAnnex2.Aonpages383-392onlyshowsbudgetallocationforeachministriesandthedirectoratesundertheministry.Indeed,mostofthetimethedirectoratesinaministryreflecttheprograms,asusuallyadirectorateresponsibleonlyforaprogram(eventhenameofthedirectorateussuallythesameasthenameoftheprogramitheld).Yet,itisnotaprogram.sometimeanagencywithinaministryresponsiblefor2ormoreprograms.


ResearcherResponseExpenditureisonP.383butpresentbylineministriesororganisazional.andonP.393theypresentbyeconomicclassification.expenditureByindividualprogrampresentedonp.127-138butnotallprogram

IBPCommentTheresearcher'sresponseisconfirmed.TheOBSdefinesaprogramasalevelofdis-aggregationbelowaMinistry,thereforethereportingofsomedirectorate-levelspendingqualifiesforaCscore.

87.DoestheYear-EndReportpresentthedifferencesbetweentheenactedlevels(includingin-yearchangesapprovedbythelegislature)andtheactualoutcomeforrevenues?

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenues,alongwithanarrativediscussion.Answer“b”ifestimatesofthedifferencesforallrevenuesarepresented,butanarrativediscussionisnotincluded.Answer“c”ifestimatesofthedifferencesarepresentedforsome,butnotallrevenues,regardlessofwhetheranarrativediscussionisincluded.Answer“d”ifnoestimatesofthedifferencesarepresentedintheYear-EndReport.

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenuesarepresented,alongwithanarrativediscussion.

Source:Onpage365-376TablesinAnnex1Ashowestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenuesarepresented,withahighlevelofdetail.

AnarrativeofrevenueresultsispresentedinsectionB.2.1onpages122-127.

Documentcoulddownloadherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:



ResearcherResponseyesagree

88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

GUIDELINES:Question88askswhetherrevenueestimatesintheYear-EndReportarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.

Source:Yes,theYear-EndReportpresentsrevenueestimatesbycategory.

Onpage37,inasummarytablefortheoverallreport,informationaboutstaterevenues,whethertaxornon-tax,ispresented.


Comment:



ResearcherResponseyes,ialsoagreewiththePRcomment

89.DoestheYear-EndReportpresentindividualsourcesofrevenue?

GUIDELINES:

Question89askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheYear-EndReport.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theYear-EndReportmustpresentallsourcesofrevenueindividually,accountingforallrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Answer“b”iftheYear-EndReportpresentsindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.Answer“c”iftheYear-EndReportpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”ifindividualsourcesofrevenuearenotpresentedintheYear-EndReport.

Answer:a.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforallrevenue.

Source:Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforallrevenue.Onpage365,Annex1A,alldetailedsourcesofstaterevenuearepresentedin2016and2017.Thistablehasamuchhigherlevelofdetailthanotherdocuments,and'other'categoriesarebrokendowntolowerlevelsofdetail.Unclassifiedrevenuesarethereforelessthan1%.


Comment:



90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyear,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented.

Source:Someoftheestimatesofthedifferencesbetweenalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.

Netnewborrowing,presentedonp.38SectionD,showingbothbudgetedvaluesandactualvaluesInterestpayments,presentedonp.37,LineB.I.4,showingbothbudgetedvaluesandactualvalues

Totaldebtoutstanding,includingthematurityprofileandinterestrates,ispresentedonpages602-606,aswellas628-644,informationisprovided

aboutoutstandingIndonesiangovernmentdebtasofDecember31,2017.Whilethenarrativeaboutdebtcanbeseenstartingonpages113-116,page221(D.2.37.ThirdPartyDebtCalculation(PFK)).However,thesefiguresarenotpresentedascomparisonswiththeoriginalbudgetprojections.


Comment:



ResearcherResponsesincethedebtmaturitiesandinterestratesarenotshownincomparisontotheoriginalbudgetvalue,themostwecanscorethisisC

90b.BasedontheresponsetoQuestion90,checkthebox(es)toidentifywhichestimatesofgovernmentborrowinganddebt,includingitscomposition,havethedifferencesbetweentheoriginalforecastandtheactualoutcomefortheyearpresentedintheYear-EndReport:

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear

Source:Onpages602-606,informationisprovidedaboutoutstandingIndonesiangovernmentdebtasofDecember31,2017.Whilethenarrativeaboutdebtcanbeseenonpage221(D.2.37.ThirdPartyDebtCalculation(PFK))Documentcoulddownloadherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Theamountofnetnewborrowingrequiredduringthebudgetyear.Comments:TheonlyreferenceIcanfindisthetableonpage100oftheCatatanAtasLaporanKeuangan–PenjelasanatasPos-PosLRA....orpage127ofthePDFfile.Thereferencegivenbytheresearcher(Onpages602-606)isonlygovernmentissuedbonds....whichonlyoneoutofthreesourcesofdebt(theothertwoisdomesticloanandforeignloan)


ResearcherResponseconfirm.Ionlyseecomparisonsfornetnewborrowingandinterestpayments

91.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question91askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastintheExecutive’sBudgetProposal.CorecomponentsincludeestimatesofthenominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates,althoughtheimportanceofothermacroeconomicassumptions,suchasthepriceofoil,canvaryfromcountrytocountry.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyear,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyear,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyearare

presented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.

Source:Yes,estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.Informationaboutmacroeconomicpresentonpage65-80(A.2Macroeconomicpolicyandfiscal)documencoulddownloadherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Thetableshowingthecomparisonbetweenoriginalmacroeconomicprojectionsandactualoutcomesisshownonp.27.However,nominalGDPisnotshown.Forthisreason,becausethereisbeyond-the-core-information(compositionofGDP),thescoreisB.

NotethatthisisachangeinscorefromOBS2017,notduetoachangeinpractice,butbecauseIBPhasclarifiedthemethodologynotingthatthisquestionshouldbeassessedagainstallthecoreelementsofamacroeconomicforecast.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.Comments:thecorecomponentscanbefoundontable5intheCatatanatasLaporanKeuangan–PenjelasanUmum(page34)...orpage61ofthepdffile)Thenarativescanbefoundfrompage15oftheCatatanatasLaporanKeuangan–PenjelasanUmum(orpage42ofthepdffile)topage24oftheCatatanatasLaporanKeuangan–PenjelasanUmum(orpage61ofthepdffile)ItisinterestingtoseethatthereisnoinformationonnominalGDPinthemacro-economicforecast((thePBS),yetthereisinformationonnominalGDPinYER

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.Comments:ThenarrativeareeachpresentedonLKPP

ResearcherResponseOke,IagreewiththebothPRandGR.IchangethescoretoA

IBPCommentTheresearcher'srevisioniscorrect.Table5showsnominalGDP.ThescoreisrevisedfromBtoA.

91b.BasedontheresponsetoQuestion91,checkthebox(es)toidentifywhichelementsofthemacroeconomicforecasthavethedifferencesbetweentheoriginalforecastandtheoutcomefortheyearpresentedintheYear-EndReport:

Answer:InflationrateRealGDPgrowthInterestratesNominalGDPlevelInformationbeyondthecoreelements

Source:estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.Informationaboutmacroeconomicpresentonpage65-80(A.2Macroeconomicpolicyandfiscal)documencoulddownloadherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:

PeerReviewerOpinion:Disagree

SuggestedAnswer:NominalGDPlevelInflationrateRealGDPgrowthInterestratesInformationbeyondthecoreelementsComments:Seetable5(seepage34oftheCatatanatasLaporanKeuangan–PenjelasanUmum...orpage61ofthepdffile)NominalGDPlevel=PDBnominalInflationrate=tingkatinflasiRealGDPgrowth=pertumbuhanekonomiInterestrates=tingkatbungaSPN3bulanInformationbeyondthecoreelements=liftingminyak,liftinggas,hargaminyakmentahindonesia,nilaitukarrupiah


ResearcherResponseagree.icanseetheGDPnominalinp.139.ihavechangedtheanswer

92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?

GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.

Source:Noestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearepresented.

Thereisageneraldiscussionofpolicyoutcomesonpage81-120document.Noneofthesepolicieshaveanyindicatorsordiscussiononinputs,however,thusthescoreisD.

Thedocumentisherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:



93.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome?

GUIDELINES:Question93askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.Nonfinancialdataonresultscanincludedataonbothoutputsandoutcomes,butnotoninputs(whichareaddressedinQuestion92).

RefertoQuestion50forthenonfinancialdataonresultsincludedintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearenotpresented.

Source:Noestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonoutputsoroutcomesandtheactualresultsarepresented.

Thereisageneraldiscussionofpolicyoutcomesonpage81-120document.Noneofthesepolicieshaveanyindicatorsonoutputsoroutcomes,however,thusthescoreisD.


Comment:



94.DoestheYear-EndReportpresentthedifferencesbetweentheenactedleveloffundsforpolicies(bothnewproposalsandexistingpolicies)thatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcome?

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelforallpoliciesthatareintendedtobenefitthecountry’smostimpoverishedpopulationsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweentheenactedlevelforallpoliciesthatareintendedtobenefitthecountry’smostimpoverishedpopulationsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweentheenactedlevelforsomebutnotallofthepoliciesthatareintendedtobenefitthecountry’smostimpoverishedpopulationsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.

Source:NodiscussionofprogramsorpoliciestoimpactimpoverishedgroupsispresentedintheYER.

Thereisageneraldiscussionofpolicyoutcomesonpage81-120document.Noneofthesepolicieshaveanyspecificdiscussiononprogramsorpoliciesforthepoor.


Comment:



95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?

GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented.

Source:P.187showssomeBLUfundingresultsfor2017forrevolvingfunds.P.615-616showsBLUManagementFundfortheHousingFinancingCenter.OtherreferencestoBLUsaremadethroughoutthedocument,butnotinacomprehensiveway,andnoneshowcomparisonsbetweenallocationsandactuals.

Annex28A,page609-610,presentsinformationon74'Non-StructuralInstitutions',incomparisontoallocatedappropriationsin2017,butwithoutanarrative.Forthisinformation,thescoreisC.

https://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomeisnotpresented.Comments:IamnotsureaboutthecategorisationofBLUManagementFundfortheHousingFinancingCenterasextrabudgetaryfunds....Regardlessthiscategorisation,onlytheactualoutcoepresented(intherefferenceshowedbytheresearcher),andthereisnopresentationonoriginalestimates....ThusIfeelmorecomfortabletoselectDastheasnwerbut...IthinktheanswercanalsoE....seethenotebelow(additionalnote:AninformationfromtheBPKP-thegovernmentinternalauditagency-statedthatsince2004,thereisnoextrabudgetary/nonbudgetaryfundspresentedinthebudget.BLUswereestablishedto"internalize"thepreviouslyextrabudgetaryfunds,asmandatedbyLawnumber1/2004onStateTreasury.)Source:http://www.bpkp.go.id/berita/read/361/5740/Dana-Non-Budgeter-Tidak-Akan-Ada-Lagi.bpkptheoriginalstated:"PembentukanBLUmerupakanrealisasidariketentuanUUNo1/2004tentangPerbendaharaanNegara,yangdijadikanuntukmemperbaikilayananpadamasyarakatberupaproduksidanpenjualanbarangdanjasakepadapublikkendatitidakmemupukkeuntungan.Selainitu,BLUadalahlembagapemerintahdanbukankekayaannegarayangdipisahkan,namundikelolasepertilayaknyakorporasimulaidariperencanaankerja/anggaranyangdikonsolidasikandenganinstansiindukdantidakmenjadisubjekpajak."


ResearcherResponseThePEFAsaystheyare"—defactoincludedintheirlineministries’budgets,butwithsomespendingflexibility"(p.3https://pefa.org/sites/default/files/assessments/reports/ID-May18-PFMPR-Public-with-PEFA-Check.pdf).wecanseeaboutfundsmanagebyBLUonP.202andp.312

IBPCommentSeeQuestion33.SinceeachBLUisstillpartofaministry/agency,itsfinancesarealreadyrepresentedwithineachofitsparentministry/agency.However,thereisnocomprehensiveBLUassessment.Forexample,thereisgeneralinformationonthefinancialmanagementofBLUsinBoxB.3,itemNo.2(page146-148),whichmentionsthenumberofBLUorganizedbyparentministry(203BLUseparatedin21ministry/agency),andthetypesofservicetheyprovide.Inaddition,theconsolidatedtableinpages37-38,whichshowsthedifferencebetweenactualoutcomeandoriginalestimates,onlyexplicitlyincludetherevenueoftheBLUs,whilenarrativeinformationcanbefoundininsectionB.2.1.2.4(Page126-127).BLUexpenditureisalsoidentifiedaccordingtoitseconomicclassification:theconsolidatedgoodsexpenditureofBLUscanbeseeninthe1sttableofpage131,andconsolidatedcapitalexpenditurecanbeseeninthe3rdtableofpage13.SinceonlyahandfulofBLUsareindividuallyidentifiedintheYER,andmostexplanationonBLUsarefocusedonconsolidatedcashandassetflow,insteadofindividualunit,thescoreismaintainedat“c”.

96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?

GUIDELINES:Question96askswhetherafinancialstatementisincludedaspartoftheYear-EndReport,orwhetheritisreleasedasaseparatereport.Thefinancialstatementcanincludesomeorallofthefollowingelements:acashflowstatement,anoperatingstatement,abalancesheet,andnotesonaccounting.Forpurposesofrespondingtothisquestion,thefinancialstatementinquestiondoesnotneedtobeaudited.Foranexampleofafinancialstatement,seethedocument"FinancialStatementsoftheGovernmentofNewZealand2013"(https://treasury.govt.nz/sites/default/files/2013-10/fsgnz-year-jun13.pdf)

Toanswer“a,”afinancialstatementmusteitherbeincludedintheYear-EndReportormustbereleasedasaseparatereport.Answer“a”appliesifafinancialstatementisreleasedasaseparatereport,eveniftheYear-EndReportisnotpubliclyavailable.Answer“b”appliesifnofinancialstatementisreleasedeitheraspartoftheYear-EndReportorasaseparatereport.

Answer:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.

Source:Yes,afinancialstatementispartoftheYear-EndReportasattachment.Financialreportsstartfrompage361toendofdocument.thedocumencoulddownloadherehttps://www.kemenkeu.go.id/media/10117/lkpp-2017.pdf

Comment:P.37-61presentsthecoreelementsofthefinancialstatement.Thisfinancialstatementconsistsof7coreelementsoffinancialstatement,namely1.LaporanPerubahanSaldoAnggaranLebihorStatementofChangesofBalanceBudget2.LaporanRealisasiAPBNoranRealizationStatement3.NeracaorOperatingSheet4.LaporanOperasionaloranOperatingStatement5.LaporanArusKasorStatementofCashFlow6.LaporanPerubahanEkuitasorStatementofChangesinNetWorth7.Notestothefinancialstatements(whichbeginsonp.65).



97.Whattypeofaudits(compliance,financial,orperformance)hastheSupremeAuditInstitution(SAI)conductedandmadeavailabletothepublic?

GUIDELINES:Question97asksaboutthetypesofauditsconductedbytheSupremeAuditInstitution(SAI).Therearethreebasictypesofaudits:

Financialauditsareintendedtodetermineifanentity’sfinancialinformationisaccurate(freefromerrorsorfraud)andpresentedinaccordancewiththeapplicablefinancialreportingandregulatoryframework.SeeISSAI200(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetail.Complianceauditslookattheextenttowhichtherelevantregulationsandprocedureshavebeenfollowed.SeeISSAI400(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetails.Performanceauditsassesswhetheractivitiesareadheringtotheprinciplesofeconomy,efficiency,andeffectiveness.SeeISSAI300(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetails.≈

Financialandcomplianceauditsaremorecommonthanperformanceaudits,whichusuallyoccuronlyonceaperformanceframeworkhasbeenagreedupon.Insomecountries,theSAI’smandatelimitsthetypeofaudititcanconduct.

Toanswer“a,”theSAImusthaveconductedallthreetypesofaudit—financial,compliance,andperformance—andmadeallofthemavailabletothepublic.A“b”responseappliesiftheSAIhasconductedtwoofthethreeaudittypes,anda“c”appliesifithasconductedonlyonetypeofaudit.Answers“b”and“c”maybeselectedeveniftheAuditReportisnotpubliclyavailable,aslongastheSAIhasconductedcomplianceorperformanceauditsandmadethemavailabletothepublic.A“d”responseappliesiftheSAIhasnotconductedanyofthethreetypesofaudits,orhasnotmadethemavailabletothepublic.

Answer:a.TheSAIhasconductedallthreetypesofaudits(compliance,financial,orperformance)andmadethemavailabletothepublic.

Source:basedoninformationfromtheSupremeAuditAgencyascontainedintheSupremeAuditAgencyRegulationNo.1of2017concerningtheStateFinancialInspectionStandards,thetypesofauditsconductedbytheSAIinclude:financialchecks,performancechecksandcheckswithspecificobjectives(PDTT/complianceaudit).Documentcoulddownloadherehttp://www.bpk.go.id/assets/files/storage/2017/01/file_storage_1484641204.pdf

allauditresultsoftheSupremeAuditAgencyarepublishedontheBPKwebsitehttp://www.bpk.go.id/ihps

Comment:

https://treasury.govt.nz/sites/default/files/2013-10/fsgnz-year-jun13.pdf

http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm



ComplianceReportintheAuditReport:http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751202.pdf

FinancialAuditoftheAuditReport:http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751554.pdf

PerformanceAudit-theBOKreportsaysthat12performanceinspectionswereconducted-seep.1,andtheExaminationsofPerformanceinspectiononHorticultureshownonp.66onwardhttp://www.bpk.go.id/assets/files/ihps/2018/I/ihps_i_2018_1538459607.pdf



98.WhatpercentageofexpenditureswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:Question98focusesonthecoverageofauditsbytheSupremeAuditInstitution(SAI),askingwhatpercentageofexpenditureswithintheSAI’smandatehasbeenaudited.

TheSAI’smandateistypicallydefinedinstatute.Onlyexpendituresrelatedtobudgetarycentralgovernment(ministries,departments,andagencies)thatarewithintheSAI’smandateshouldbeconsideredforthisquestion.(Question99addressesauditsofextra-budgetaryfunds.)Further,thequestiondoesnotapplyto“secretprograms”(forexample,security-relatedexpendituresthatareconfidential).Further,ifthemandategivestheSAItheauthoritytooutsourcesomeaudits,thenthoseauditscountforpurposesofthisquestion.

OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.Financialauditsandcomplianceaudits,orahybridofthetwo,canbetakenintoaccounttoanswerthisquestion.Performanceauditsshouldnotbeconsideredforthisquestion.

Toanswer“a,”allexpenditureswithintheSAI’smandatemustbeaudited.A“b”responseappliesifatleasttwo-thirds,butnotall,expenditureswithintheSAI’smandatehavebeenaudited.A“c”responseisappropriatewhenlessthantwo-thirdsofexpenditureswithintheSAI’smandatehavebeenaudited.A“d”responseapplieswhennoexpenditureshavebeenaudited.

Answer:a.AllexpenditureswithintheSAI’smandatehavebeenaudited.

Source:TheSupremeAuditAgencychecksallgovernmentfinancialreports,bothcentralandregionalinstitutions.allauditresultsoftheSupremeAuditAgencyarepublishedontheBPKwebsitehttp://www.bpk.go.id/ihps

Comment:http://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751554.pdf

TheAudit2017showsthatallagenciesareauditedandthatthegovernment'swholefinancialstatementwasaudited.



99.Whatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:

Question99focusesonauditsofextra-budgetaryfunds,askingwhatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited.Thesefunds,althoughtechnicallyoutsidethebudget,aregovernmentalinnatureandthusshouldbesubjecttothesameaudit

requirementasothergovernmentprograms.

TheSAI’smandateistypicallydefinedinstatute.Onlyexpendituresrelatedtoextra-budgetaryfundswithintheSAI’smandateshouldbeconsideredforthisquestion.(Question98addressesauditsofbudgetarycentralgovernment.)Further,ifthemandategivestheSAItheauthoritytooutsourcesomeaudits,thenthoseauditscountforpurposesofthisquestion.

Toanswer"a,”allextra-budgetaryfundswithintheSAI’smandatemustbeaudited.A“b”responseappliesifextra-budgetaryfundsaccountingforatleasttwo-thirdsof,butnotall,expendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.A“c”responseappliesifextra-budgetaryfundsaccountingforlessthantwo-thirdsofexpendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.A“d”responseappliesifextra-budgetaryfundshavenotbeenaudited.

Answer:c.Extra-budgetaryfundsaccountingforlessthantwo-thirdsofexpendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.

Source:Thedocumencoulddownloadherehttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751202.pdf

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable/other(pleasecomment).Comments:ButtheanswercanalsoEsincetheBLUscannotbecategorized/treatedasextrabudgetaryTheBLUswereestablishedto"internalize"thepreviouslyextrabudgetaryfunds,asmandatedbyLaw1/2004seethishttp://www.bpkp.go.id/berita/read/361/5740/Dana-Non-Budgeter-Tidak-Akan-Ada-Lagi.bpkp


ResearcherResponseThePEFAsaystheyare"—defactoincludedintheirlineministries’budgets,butwithsomespendingflexibility"(p.3https://pefa.org/sites/default/files/assessments/reports/ID-May18-PFMPR-Public-with-PEFA-Check.pdf)wecanseeaboutfundsmanagebyBLUonP.202andp.312andaudited.ichangemyscoretoC

IBPCommentSeeQuestion33.Technically,sinceBLUsaretreatedthesamewayasanyothersub-unitwithineachministry/agency,theyarethereforesubjecttothesameaudittreatmentbySAI.Forexample,page60,row2showsthatBLUrevenueisnotmanagedoptimallyundertheMinistryofStateSecretariat.Andonpage48,thelastrowmentionslatenessintransferringBLUrevenueundertheMinistryofReligiousAffairsfromtheirbankaccounttotheofficialstateaccount.However,itistruethattheSAI'sauditreportdoesnotmentionhowmanyBLUswereaudited(forexample,anauditoftheEducationEndowmentFund,LembagaPengelolaDanaPendidikan,doesnotappearintheAuditReport).Theanswerismaintainedat“c”.

100.DoestheannualAuditReport(s)preparedbytheSupremeAuditInstitution(SAI)includeanexecutivesummary?

GUIDELINES:Question100askswhethertheannualAuditReportincludesanexecutivesummary.OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.TheAuditReportcanbeafairlytechnicaldocument,andanexecutivesummaryofthereport’sfindingscanhelpmakeitmoreaccessibletothemediaandthepublic.

Toanswer"a,"theAuditReportmustincludeatleastoneexecutivesummarysummarizingthereport’scontent.Answer“b”appliesiftheAuditReportdoesnotincludeanexecutivesummary,ortheAuditReportisnotmadepubliclyavailable.

Answer:a.Yes,theannualAuditReport(s)includesoneormoreexecutivesummariessummarizingthereport’scontent.



Comment:



101.Doestheexecutivemakeavailabletothepublicareportonwhatstepsithastakentoaddressauditrecommendationsorfindingsthatindicateaneedforremedialaction?

GUIDELINES:Question101askswhethertheexecutivereportstothepubliconthestepsithastakentoaddressauditrecommendationsmadebytheSupremeAuditInstitution(SAI).Theultimatepurposeofauditsistoverifythatthebudgetwasexecutedinamannerconsistentwithexistinglaw,andtoholdthegovernmentaccountableforthisexecutionanditsfutureimprovement.Theextenttowhichauditsachievethelatterdependsonwhetherthereisadequateandtimelyfollow-upontherecommendationsprovidedintheSAI’sauditreports.

Toanswer"a,"theexecutivemustreportpubliclyonthestepsithastakentoaddressallauditfindings.A“b”responseappliesiftheexecutivereportspubliclyonthestepsithastakentoaddressmost,butnotall,auditfindings.A“c”responseappliesiftheexecutivereportspubliclyonthestepsithastakentoaddressonlysomeauditfindings.Aslongastheexecutivereportspubliclyonthestepsithastakentoaddressauditfinding,answer“a,”“b,”or“c”maybeselected,eveniftheAuditReportisnotmadepubliclyavailable.A“d”responseappliesiftheexecutivedoesnotreportatallonitsstepstoaddressauditfindings.

Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Source:TheSAIitselfwhoreleasesamonitoringreportonexecutiveinaddressingtheauditfindings.Thus,theansweris"D".Itmeanstheexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Comment:



102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

GUIDELINES:Question102askswhethertheSupremeAuditInstitution(SAI)orthelegislaturetrackactionsbytheexecutivetoaddressauditrecommendations.Afterauditresultsandrecommendationsarediscussedandvalidatedbythelegislature,theexecutiveisnormallyaskedtotakecertainactionstoaddresstheauditfindings.Foraccountabilitypurposes,thepublicneedstobeinformedaboutthestatusofthoseactions,andstepstheexecutivehastakentoaddressauditrecommendations.Inadditiontotheexecutivereportingonitsactions(seeQuestion101),theSAIandlegislature—asthekeyoversightinstitutions—havearesponsibilitytokeepthepublicinformedbytrackingtheexecutive’sprogressinaddressingauditrecommendations.

Toanswer“a,”theSAIorlegislaturemustreportpubliclyonwhatstepstheexecutivehastakentoaddressallauditfindings.A“b”responseappliesiftheSAIorlegislaturereportspubliclyonwhatstepstheexecutivehastakentoaddressmost,butnotall,auditfindings.A“c”responseappliesiftheSAIorlegislaturereportspubliclyonwhatstepstheexecutivehastakentoaddressonlysomeauditfindings.AslongastheSAIorlegislaturereportspubliclyonthestepstheexecutivehastaken,answer“a,”“b,”or“c”maybeselected,eveniftheAuditReportisnotmadepubliclyavailable.A“d”responseappliesifneithertheSAInorthelegislaturereportsontheexecutive’sstepstoaddressauditfindings.

Answer:a.Yes,theSAIorlegislaturereportspubliclyonwhatstepstheexecutivehastakentoaddressallauditrecommendations.

Source:See:http://www.bpk.go.id/news/bpk-selamatkan-keuangan-negara-senilai-rp413-triliun-pada-semester-i-tahun-2018

"The2018IHPSIalsocontainstheresultsofmonitoringfollow-uprecommendationsonauditresults(TLRHP)."

See:2017AuditReporthttp://www.bpk.go.id/assets/files/lkpp/2017/lkpp_2017_1527751202.pdf

Comment:



103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?

GUIDELINES:Question103examineswhetheranIndependentFiscalInstitution(IFI)existsthatcontributesbudgetanalysestothebudgetformulationand/orapprovalprocess.AccordingtothePrinciplesforIndependentFiscalInstitutions,adoptedbytheOECDCouncilin2014,“independentfiscalinstitutionsarepubliclyfunded,independentbodiesunderthestatutoryauthorityoftheexecutiveorthelegislaturewhichprovidenon-partisanoversightandanalysisof,andinsomecasesadviceon,fiscalpolicyandperformance”,andwith“aforward-lookingexantediagnostictask”.Inpractice,theycomeintwomainforms:

Parliamentarybudgetoffices(alsoknownasPBOs)suchastheCongressionalBudgetOfficeintheUnitedStates(https://www.cbo.gov/),theParliamentaryBudgetOfficeinSouthAfrica(https://www.parliament.gov.za/parliamentary-budget-office),andtheCenterforPublicFinanceStudiesinMexico(CentrodeEstudiosdelasFinanzasPúblicas,http://www.cefp.gob.mx/);or

FiscalcouncilssuchastheOfficeforBudgetResponsibilityintheUnitedKingdom(https://obr.uk/),theFiscalPolicyCouncilinSweden(FinanspolitiskaRådet,http://www.finanspolitiskaradet.com/),andtheHighCouncilforPublicFinancesinFrance(HautConseildesfinancespubliques,https://www.hcfp.fr/).

Formoreinformation,seevonTrappetal.‘PrinciplesforIndependentFiscalInstitutionsandCaseStudies’,OECDJournalonBudgeting15:2(specialissue,2016),https://doi.org/10.1787/budget-15-5jm2795tv625.

Toanswer“a,”theremustbeanIFI,anditsindependencemustbesetinlaw.Inaddition,itmusthavesufficientstaffingandresources,includingfunding,tocarryoutitstasks.Answer“b”appliesifanIFIexists,buteitheritsindependenceisnotsetinlaworitsstaffingandresourcesareinsufficienttocarryoutitstasks.Answer“c”appliesifanIFIexists,butitsindependenceisnotsetinlawanditlackssufficientstaffingandresources.Answer“d”appliesifnoIFIexists.

Iftheansweris“a,”“b,”or“c,”pleasespecifyinthecommentsthenameandtypeofIFIthatexists(e.g.,parliamentarybudgetofficeorfiscalcouncil).Iftheansweris“a”or“b,”identifythelawthatguaranteesitsindependence,andprovideevidenceinsupportoftheassessmentoftheadequacyofitsstaffingandresources.ThiscanincludetheIFI’stotalbudgetallocationoverrecentyears,anypressreportsthatdiscussperceivedfundingshortfalls,assessmentsbyinternationalorganizations,and/orinformationfrominterviewswithstaffoftheIFI.

Answer:d.No,thereisnoIFI.

Source:IcannotfindanagencyorinstitutionthatplaysanIFIroleinaccordancewithOECDprinciples.Thereare2verysimilarinstitutions,namely:1.ParliamentaryBudgetAgency(BadanAnggaran),butmembersofthisbodyaremembersofthelegislaturehttp://www.dpr.go.id/akd/index/id/Daftar-Anggota-Badan-Anggaran

2.Fiscalpolicybody(BadanKebijakanFikal/BKF)undertheministryoffinance,butmembersofthisbodyarestaffofthefinanceministry.thelinkofBKFishttp://www.fiskal.kemenkeu.go.id/

soIdecidedthattherewerenoIFIsinIndonesia.

Comment:



https://www.cbo.gov/

https://www.parliament.gov.za/parliamentary-budget-office

http://www.cefp.gob.mx/

https://obr.uk/

http://www.finanspolitiskaradet.com/

https://www.hcfp.fr/

https://doi.org/10.1787/budget-15-5jm2795tv625

104.DoestheIndependentFiscalInstitution(IFI)publishmacroeconomicand/orfiscalforecasts?

GUIDELINES:Question104assesseswhetheranIndependentFiscalInstitution(IFI)hasaroleinproducingthemacroeconomicforecast(e.g.,GDPgrowth,inflation,interestrates,etc.)and/orthefiscalforecast(revenues,expenditure,deficits,anddebt),andifso,whatkindofroleithas.Macroeconomicand/orfiscalforecastingisatypicalcorefunctionacrossIFIs,buttheirroleinforecastingtakesseveralforms(vonTrappetal.2016,p.17andTable2).SomeIFIsproducejustamacroeconomicforecast,whileothersproduceacompletefiscalforecast(whichalsotypicallyrequiresanunderlyingmacroeconomicforecast).Insomecases,thefiscalforecastreflectscontinuationofcurrentbudgetpolicies;suchforecastscanbeusedbythelegislature,themedia,orthepublictoassesstheprojectionsintheexecutive’sbudgetreflectingthegovernment’spolicyproposals.

SomeIFIsproducetheofficialmacroeconomicandfiscalforecastsusedintheexecutive’sbudget.Inothercases,IFIsdonotpreparetheirownindependentforecasts,butratherproduceanassessmentoftheofficialestimates,orprovideanopinionon,orendorsementof,thegovernment’sforecasts.Someothershavenoroleatallinforecasting.

Toanswer“a”,theremustbeanIFIthatpublishesbothitsownmacroeconomicANDfiscalforecasts.Answer“b”appliesifanIFIpublishesitsownmacroeconomicORfiscalforecast(butnotboth).Answer“c”appliesiftheIFIdoesnotpublishamacroeconomicorfiscalforecast,butratherpublishesanassessmentoftheofficialforecastsproducedbytheexecutiveandusedinthebudget.Chooseoption“d”ifthereisnoIFI;orifthereisanIFIthatneitherpublishesitsownmacroeconomicand/orfiscalforecasts,noracommentaryontheofficialforecastsforthebudget.

Macroeconomicforecastsmayincludeindicatorsrelatingtoeconomicoutputandeconomicgrowth,inflation,andthelabormarket,amongstothers.Fiscalforecastsmayincludeestimatesofrevenues,expenditures,thebudgetbalance,anddebt.Iftheansweris“a”or“b,”pleasespecifywhichindicatorsandestimatesareincludedintheforecastsandwhethertheforecastisusedbygovernmentastheofficialforecast.Iftheansweris“c,”pleasedescribethenatureanddepthoftheassessment(e.g.,thelengthofthecommentary,orwhetheritcoversbotheconomicandfiscalissues).

Answer:d.No,thereisnoIFI;ortheIFIneitherpublishesitsownmacroeconomicand/orfiscalforecasts,noracommentaryontheofficialforecastsproducedbytheexecutive.




Comment:



105.DoestheIndependentFiscalInstitution(IFI)publishitsowncostingsofnewpolicyproposals,toassesstheirimpactonthebudget?

GUIDELINES:Question105assesseswhetheranIndependentFiscalInstitution(IFI)hasacostingfunctionthatinvolvesassessingthebudgetaryimplicationsofnewpolicyproposalsforbothrevenuesandexpenditures,andifso,whatkindofroleithas.ManyIFIshaveacostingrole,butwithsubstantialdiversityinthenatureandextentofthiswork(vonTrappetal2016,pp.17-18andTable2).Someassessvirtuallyallnewpolicyproposals,whileotherscostonlyaselectionofnewpolicyproposals.Othersonlypublishopinionson,orscrutinizethecostingsof,budgetmeasuresproducedbytheexecutive.

Toanswer“a,”theIFImustpublishitsowncostingsofall(orvirtuallyall)newpolicyproposals.Answer“b”appliesiftheIFIpublishesitsowncostings,butonlyformajornewpolicyproposals–forinstance,onlythoseproposalsthatcostorsaveaboveacertainamount.Answer“c”appliesiftheIFIpublishesitsowncostings,butonlyonalimitednumberofproposals.Thiscouldoccur,forinstance,iftheIFIlackedthecapacitytoassessproposalsdealingwithcertainsectors.Insteadofproducingacostestimate,itcanalsopublishanassessmentoftheestimatesproducedbytheexecutive.Answer“d”appliesifthereisnoIFI;oriftheIFIdoesnotpublishitsowncostingsofnewpolicyproposalsorprovideanassessmentoftheofficialcostingsofnewpolicyproposals.

Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.




Comment:



106.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheIndependentFiscalInstitution(IFI)takepartandtestifyinhearingsofacommitteeofthelegislature?

GUIDELINES:Question106concernstheinteractionbetweentwoimportantoversightactorsandassesseshowfrequentlytheIndependentFiscalInstitution(IFI)madehigh-levelinputstotheworkoflegislativecommittees.AlmostallIFIsinteractwiththelegislatureinsomeform(vonTrappetal2016,p.18),buttheintensityoftheinteractionvaries.Thisquestionassessesthisaspectbyasking,withreferencetothepast12months,howfrequentlytheheadoraseniorstaffmemberoftheIFItookpartandtestifiedinhearingsofacommitteeofthelegislature.TheintentistoassesstheextenttowhichtheIFIstaffmemberinquestionwasnotonlypresentatameetingofalegislativecommittee,butwasanactiveparticipant(asopposedtoapassiveobserver,servingonlyasaresourcewhencalledupon).Asevidencetosupportyouranswer,youcanrefertoofficialrecordsoflegislativecommittees,websitesandannualreportsoftheIFI,pressreleasesandmediacoverage,forexample.Chooseanswer“a”ifthisoccurredfivetimesormore;“b”forthreetimesormore,butlessthanfivetimes;and“c”foronceortwice.Answer“d”shouldbeselectediftheheadoraseniorstaffmemberoftheIFInevertookpartandtestifiedinhearingsofacommitteeofthelegislature,orifthereisnoIFI.

Answer:d.Never,orthereisnoIFI.




Comment:



107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

GUIDELINES:Question107askswhetherthelegislaturedebatesbudgetpoliciespriortothetablingoftheExecutive’sBudgetProposal.Ingeneral,priortodiscussingtheExecutive’sBudgetProposalforthecomingyear,thelegislatureshouldhaveanopportunitytoreviewthegovernment’sbroadbudgetprioritiesandfiscalparameters.OftentimesthisinformationislaidoutinaPre-BudgetStatement,whichtheexecutivepresentstothelegislaturefordebate.(SeeQuestions54-58.)

Anumberofcountriesconductapre-budgetdebateinthelegislaturearoundsixmonthsbeforethestartofthebudgetyear.Insomecases,theyadoptlawsthatguidetheupcomingbudget,forexampletheBudgetGuidelinesLawinBrazilandtheSpringFiscalPolicyBillinSweden.Apre-budgetdebatecanservetwomainpurposes:1)toallowtheexecutivetoinformthelegislatureofitsfiscalpolicyintentionsbypresentingupdatedreportsonitsannualandmedium-termbudgetstrategyandpolicypriorities;and2)toestablish“hard”multi-yearfiscaltargetsorspendingceilings,whichthegovernmentmustadheretowhenpreparingitsdetailedspendingestimatesfortheupcomingbudgetyear.

Toanswer“a,”thefulllegislaturemustdebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposalandapproverecommendationsfortheupcomingbudget.

Answer“b”appliesifalegislativecommittee(butnotthefulllegislature)debatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsforthebudget.Option“b”alsoappliesif,inadditiontotheactionbythecommittee,thefulllegislaturealsodebatesbudgetpolicyinadvanceofthebudget,butdoesnotapproverecommendations.

Answer“c”appliesifthefulllegislatureand/oralegislativecommitteedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,butdoesnotapproverecommendationsforthebudget.Answer“d”appliesifneitherthefulllegislaturenoranylegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal.

Inyourcomment,pleaseindicatethedatesofthebudgetdebate,andifboththefulllegislatureandalegislativecommitteeheldadebate.Notethatadebatedoesnotneedtobeopentothepublic,butapublicrecordofthemeetingorapublicnoticethatthemeetingoccurredisrequired.Inaddition,pleaseindicatewhetherthebudgetdebatewasfocusedonaPre-BudgetStatementpublishedbytheExecutive.IftheExecutivedidnotpublishaPre-BudgetStatement,thenpleaseindicatewhatservedasthefocusofthelegislature’sdebate(forinstance,areportreleasedbyanIFIorsomeotherinstitution).

Answer:a.Yes,thefulllegislaturedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsfortheupcomingbudget.

Source:DiscussiononPre-BudgetStatement:-https://foto.tempo.co/read/65284/sri-mulyani-bahas-pendahuluan-rapbn-2019-di-rapat-paripurna-dpr

-https://www.liputan6.com/bisnis/read/3537566/dpr-beri-catatan-ke-sri-mulyani-soal-target-rapbn-2019

EBPdebatesordiscussionsarecarriedoutthroughparliamentaryplenarysessions.Thismeetingwasattendedbyalllegislativeandexecutivemembers,especiallythefinanceministry.

HerearesomenewsfromnationalnewsmediaabouttheparliamentaryplenarysessionsonEBP2019debate.theEBP2019discussionwasheldinOctober2018,toapproveandproviderecommendationsfortheupcomingyear'sbudgetplan.-https://news.detik.com/berita/4110767/dpr-gelar-paripurna-laporan-hasil-pembahasan-rapbn-2019(thetitleinenglish:TheHouseofRepresentativesholdsthefullreportontheresultsofthe2019RAPBNdiscussion)

-https://katadata.co.id/berita/2018/10/15/pembahasan-rapbn-2019-alot-asumsi-kurs-rupiah-direvisi-jadi-15-ribu(discussion-2019-alot-assumption-exchange-rupiah-revised-so-15-thousand)

-https://nasional.tempo.co/read/1149070/formappi-dpr-tak-kritis-dalam-pembahasan-rapbn-2019(formappi-dpr-not-critical-discussion-rapbn-2019)

Comment:Itisnotyetconfirmedwhetherthelegislatureapprovesandpublishesitsrecommendationsduringthispre-budgetdebate.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thefulllegislaturedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsfortheupcomingbudget.Comments:ThedebatetookplaceonMay24,2018,see:https://finance.detik.com/berita-ekonomi-bisnis/d-4036236/dpr-beri-masukan-kerangka-ekonomi-ri-tahun-2019ThenewsofparliamentrecommendationonMay28,2018,providein:https://www.tribunnews.com/nasional/2018/05/29/dpr-terima-kem-ppkf-2019-pemerintah-diminta-cermati-kondisi-terkini

ResearcherResponseOke..iagreewiththeGR.thefulllegislaturedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsfortheupcomingbudget.FulllegislatureorinIndonesianamelyParipurnaMeetingonBudgetpolicypriortotablingtheEBPanddapproverecommendationfortheupcomingbudget.https://finance.detik.com/berita-ekonomi-bisnis/d-4036236/dpr-beri-masukan-kerangka-

ekonomi-ri-tahun-2019ThenewsofparliamentrecommendationonMay28,2018,providein:https://www.tribunnews.com/nasional/2018/05/29/dpr-terima-kem-ppkf-2019-pemerintah-diminta-cermati-kondisi-terkinihereisthelinkfortheParipurnameetingreport:http://www.dpr.go.id/dokakd/dokumen/BANGGAR-Laporan-Badan-Anggaran-pada-Sidang-Paripurna-Pembicaraan-Pendahuluan-dan-RKP-Tahun-2019-1535599714.pdf

108.HowfarinadvanceofthestartofthebudgetyeardoesthelegislaturereceivetheExecutive’sBudgetProposal?

GUIDELINES:Question108examineshowfarinadvanceofthestartofthebudgetyearthelegislaturereceivestheExecutive’sBudgetProposal.InternationalgoodpracticerecommendsthattheExecutive’sBudgetProposalshouldbesubmittedtothelegislaturefarenoughinadvancetoallowthelegislaturetimetoreviewitproperly,oratleastthreemonthspriortothestartofthefiscalyear.(See,forinstance,Principle2.2.2oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Forthepurposesofrespondingtothisquestion,if—andonlyif—themostrecentbudgetsubmissionoccurredlaterthanusualasaresultofaparticularevent,suchasanelection,pleaseuseamorenormalyearasthebasisfortheresponse.If,however,delayshavebeenobservedformorethanonebudgetyear,andthelegislaturehasnotreceivedtheExecutive’sBudgetProposalinatimelymanneronmorethanoneoccasioninthelastthreeyears,then“d”willbetheappropriateanswer.

Toanswer“a,”thelegislaturemustreceivetheExecutive’sBudgetProposalatleastthreemonthsinadvanceofthestartofthebudgetyear.Answer“b”appliesifthelegislaturereceivestheExecutive’sBudgetProposalatleasttwomonths,butlessthanthreemonths,beforethestartofthebudgetyear.Answer“c”appliesifthelegislaturereceivestheExecutive’sBudgetProposalatleastonemonth,butlessthantwomonths,beforethestartofthebudgetyear.Answer“d”appliesifthelegislaturedoesnotreceivetheExecutive’sBudgetProposalatleastonemonthpriortothestartofthebudgetyear,ordoesnotreceiveitatall.

Answer:a.ThelegislaturereceivestheExecutive’sBudgetProposalatleastthreemonthsbeforethestartofthebudgetyear.

Source:ParliamentreceivestheEBP2019documentonAugust16,2018(4monthsbeforethebudgetyear).Atthetimeofsubmissionofthisdocumenttoparliament,thePresidentdeliveredaspeechontheFinancialNoteandPrinciplesoffiscalpolicyproposedbythegovernment.

Someofnewsaboutthisare:-https://economy.okezone.com/read/2018/08/16/20/1937254/jokowi-bacakan-pidato-nota-keuangan-dan-rapbn-2019-gedung-kura-kura-dijaga-ketat(jokowi-read-note-notes-finance-and-rapbn-2019-building-turtle-guardedtight)

-https://setkab.go.id/pidato-presiden-pada-penyampaian-keterangan-pemerintah-atas-rancangan-undang-undang-tentang-rapbn-tahun-2019-beserta-nota-keuangan-jakarta-16-agustus-2018/(speech-president-on-delivery-of-government-on-draft-law-on-rapbn-year-2019-alongwithnotes-finance-jakarta-16-August-2018)

Comment:TheEBPwassubmittedonAugust16,2018tothelegislature.Thisisover4monthsbeforethefiscalyear.



109.WhendoesthelegislatureapprovetheExecutive’sBudgetProposal?

GUIDELINES:Question109examineswhenthelegislatureapprovestheExecutive’sBudgetProposal.InternationalgoodpracticerecommendsthattheExecutive’sBudgetProposalshouldbeapprovedbythelegislaturebeforethestartofthefiscalyearthebudgetproposalrefersto.Thisgivestheexecutivetimetoimplementthebudgetinitsentirety,particularlynewprogramsandpolicies.

Insomecountries,theexpenditureandrevenueestimatesoftheExecutive’sBudgetProposalareapprovedseparately;forpurposesofthisquestion,atleasttheexpenditureestimatesmustbeapproved.Further,approvalofthebudgetimpliesapprovalofthefull-yearbudget,notjustashort-termcontinuationofspendingandrevenueauthority.

Toanswer“a,”thelegislaturemustapprovetheExecutive’sBudgetProposalatleastonemonthbeforethestartofthebudgetyear.Answer“b”appliesifthelegislatureapprovestheExecutive’sBudgetProposallessthanonemonthinadvanceofthestartofthebudgetyear,butatleastbythestartofthebudget


year.Answer“c”appliesifthelegislatureapprovestheExecutive’sBudgetProposallessthanonemonthafterthestartofthebudgetyear.Answer“d”appliesifthelegislatureapprovestheExecutive’sBudgetProposalmorethanonemonthafterthestartofthebudgetyear,ordoesnotapprovethebudget.

Answer:a.Thelegislatureapprovesthebudgetatleastonemonthinadvanceofthestartofthebudgetyear.

Source:The2019EBPorAPBNissetbytheparliamentonOctober31,2019or2monthsbeforethefiscalyear.

Somenewsabouthiscouldbeseenasbelow:-https://www.cnbcindonesia.com/market/20181031133229-17-39915/tok-apbn-2019-disetujui-pdb-53-dan-dolar-rp-15000(tok-apbn-2019-approved-pdb-53-and-dollar-rp-15000)

-https://nasional.kontan.co.id/news/ini-postur-apbn-2019-yang-disetujui-dpr(thisposture-apbn-2019-approved-dpr)

-https://finance.detik.com/berita-ekonomi-bisnis/d-4281414/dpr-setuju-apbn-2019-pertumbuhan-53-dan-dolar-as-rp-15000(dpr-agree-apbn-2019-growth-53-and-Dolar-as-rp-15000)

Comment:



110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:

Question110examinesthelegislature’spowertoamend—asopposedtosimplyacceptorreject―thebudgetproposalpresentedbytheexecutive.Thisquestionisaboutlegalauthorityratherthanactionsthelegislaturetakesinpractice.Thelegislature’spowerstoamendthebudgetcanvarysubstantiallyacrosscountries.

The“a”responseisappropriateonlyiftherearenorestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.The“b”responsewouldbeappropriateif,forinstance,thelegislatureisrestrictedfromchangingthedeficitorsurplus,butitstillhasthepowertoincreaseordecreasefundingandrevenuelevels.Themorelimited“c”responsewouldapplyif,forinstance,thelegislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues.Finally,response“d”wouldapplyifthelegislaturemaynotmakeanychanges(oronlysmalltechnicalchanges),orifamendmentsmustfirstbeapprovedbytheexecutive.Inthesecases,thelegislatureisessentiallyonlyabletoapproveorrejectthebudgetasawhole.Iftheansweris“b”or“c”,pleaseindicatethenatureoftheamendmentpowersavailabletotheParliamentandhowtheyarelimited.

Answer:b.Yes,thelegislaturehasauthorityinlawtoamendtheExecutive’sBudgetProposal,withsomelimitations.

Source:OnLawNo.17/2003onStateFinancearticle15(3)TheHouseofRepresentativesmaysubmitaproposalresultinginachangeintheamountrevenueandexpenditureintheDraftLawontheStateBudget.(linkofthelawcouldbeseenherehttp://www.djpk.depkeu.go.id/attach/post-uu-no-17-tahun-2003-tentang-keuangan-negara/UU-63-61-uu17_2003.htm)

onlawno17/2014onHouseofRepresentative,NationalLegislatureandDistrictLegislature)article70alsostatethatLegislaturehaverightgiveapprovalornottogiveapprovaltothedesignthelawconcerningtheStateBudgetsubmittedbyPresident(linkofthelawcouldseenherehttp://www.dpr.go.id/dokjdih/document/uu/UU_2014_17.pdf)

Comment:3functionsofLegislaturebyLawno17/20141.ThefunctionoflegislationistherighttoformConstitution.2)ThefunctionofthebudgetistherighttodiscussandgiveapprovalornottogiveapprovaltothedesignthelawconcerningtheStateBudgetsubmittedbyPresident.(3)ThefunctionofsupervisionistherighttodosooversightoftheimplementationoflawsandSateBudget



111.Duringthemostrecentbudgetapprovalprocess,didthelegislatureuseitsauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:Question111assesseswhetheranyformalauthorityofthelegislaturetoamendtheExecutive’sBudgetProposalisusedinpractice.TheresponsestothisquestionshouldbedeterminedbasedonactionbythelegislaturerelatedtotheEnactedBudgetusedintheOBS.Chooseanswer“a”ifthelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposalduringthemostrecentbudgetapprovalprocess,andamendmentswereadopted(all,oratleastsomeofthem).Answer“a”alsoappliesifthelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,buttheamendmentswererejectedbyexecutiveveto.Answer“b”appliesifthelegislatureuseditsauthorityinlawtoproposeamendmentstotheExecutive’sBudgetProposal,butnoneoftheseamendmentswereadopted.Answer“c”appliesifthelegislaturehastheauthorityinlawtoamendthebudget,butnoamendmentswereproposedduringitsconsideration.Answer“d”applieswhenthelegislaturedoesnothaveanyauthoritytoamendthebudget(thatis,Question110isanswered“d”).

Iftheansweris“a”or“b”,pleasespecifyinthecommentsthenumberofamendmentsintroducedbythelegislature(andinthecaseofan“a”response,thenumberadopted,orifapplicable,informationaboutanexecutiveveto)anddescribetheirnature.Forexample,didtheamendmentsresultinanincreaseordecreaseofthedeficit?Whatwerethemostsignificantamendmentstorevenuesandtoexpendituresintermsofthesumsinvolved?Howdidamendmentsaffectthecompositionofexpenditures?Iftheansweris“a,”pleasespecifywhichamendmentswereadopted,andprovideevidenceforit.

Answer:a.Yes,thelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,and(atleastsomeof)itsamendmentswereadopted.

Source:Throughnewsinthemedia,itcanbeseenthatinthediscussionofthe2019RAPBN(EBP2019)therewasafairlystrongdiscussionaboutseveralmacroassumptionsthatcouldaffectstatefinances,oneofwhichwasaboutchangesintherupiahexchangerateagainsttheUSdollar.Attheendofthediscussion,thegovernmentagreedtochangetheexchangerateasinthefollowingnews:-https://katadata.co.id/berita/2018/10/15/pembahasan-rapbn-2019-alot-asumsi-kurs-rupiah-direvisi-jadi-15-ribu-https://www.cnbcindonesia.com/market/20181016185213-17-37653/tok-perubahan-disetujui-ini-asumsi-makro-rapbn-2019

Comment:Ontheotherhand,anumberofcommunityorganizationsconsiderparliamentisnotsufficientlycriticalinconductingthisdiscussion,asinthefollowingnews:http://www.tribunnews.com/nasional/2018/11/24/formappi-sebut-dpr-tak-kritis-dalam-pembahasan-rapbn-2019



112.Duringthelastbudgetapprovalprocess,didaspecializedbudgetorfinancecommitteeinthelegislatureexaminetheExecutive’sBudgetProposal?

GUIDELINES:Question112assessestheroleofaspecializedbudgetorfinancecommitteeduringthebudgetapprovalstage.Effectivecommitteeinvolvementisanessentialconditionforlegislativeinfluenceinthebudgetprocess.Specializedcommitteesprovideopportunitiesforindividuallegislatorstogainrelevantexpertise,andtoexaminebudgetsandpolicyindepth.Yet,theinvolvementofcommitteesdiffersacrosslegislatures.Somelegislatureshaveseparatecommitteestoexaminespendingandtaxproposals,whileothershaveasinglefinancecommittee.Notalllegislatureshaveaspecializedbudgetorfinancecommitteetoexaminethebudget.Inaddition,therecanbedifferencesinthetimeavailableforthecommittee’sanalysisofthebudget.

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,thereforeitmustbepublishedbeforethelegislaturehasadoptedthebudget.

Response“a”requiresthat,inthelastbudgetapprovalprocess,aspecializedbudgetorfinancecommitteehadonemonthormoretoexaminetheExecutive’sBudgetProposal,anditpublishedareportwithfindingsandrecommendationspriortothebudgetbeingadopted.Response“b”applieswheresuchacommitteeexaminedthedraftbudgetandpublishedareport,butwithinashortertimeframeoflessthanonemonth.Response“c”appliesifacommitteeexaminedthebudget(withoutregardtothetimeperiod),butdidnotpublishareportpriortotheadoptionofthebudget.Response“d”applieswhereaspecializedbudgetorfinancecommitteedidnotexaminetheExecutive’sBudgetProposal.

Pleasespecifyinyourcommentthenameofthecommitteeandthenumberofdaysithadavailabletoexaminethebudgetandtopublishareport.Forbicamerallegislatureswhereonehouseorchamberhasgreaterconstitutionalauthorityinbudgetarymatters,thequestionappliestothehouseorchamber(usuallytheupperorsecondone)thatisdecisive.Forbicamerallegislatureswithco-equalhousesorchambers,thequestionshouldbeansweredwithreferencetotheonethatachievesthehigherscoreforthisquestion.Inthecaseofbicamerallegislatures,pleasenotetherelevantarrangementsineachhouseorchamber.Ifapplicable,provideacopyofthereport.Pleasenotealsoifareportispublished,butonlyafterthebudgethasbeenadopted.

Answer:c.Yes,aspecializedbudgetorfinancecommitteeexaminedtheExecutive’sBudgetProposal,butitdidnotpublishareportwithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:InIndonesia,thecommitteebudgetspecialistisknownastheBudgetAgency.ParliamentespeciallytheBudgetAgencyhasalongtimetotestthebudgetproposalssubmittedbythegovernment(EBPwassubmittedonAugust16andpassedonOctober31).Butfromthenewsmedia,wedidnotfindanypublicationssubmitted.

Thisreport(http://www.dpr.go.id/dokakd/dokumen/BANGGAR-36-ed90f25e064e5a84adc514062d984acb.pdf)isadocumentabouttheFinalGovernmentOpiniononthe2019StateBudgetBillattheDPR-RIplenarymeeting.

Thisreport(http://www.dpr.go.id/dokakd/dokumen/BANGGAR-36-d313d7caee927ebdd28f09392b9dfd02.pdf)istheDPRRIBudgetAgencyReportontheresultsofthefirstleveltalksonthe2019RAPBNdiscussion.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,aspecializedbudgetorfinancecommitteehadatleastonemonthtoexaminetheExecutive’sBudgetProposal,anditpublishedareportwithfindingsandrecommendationspriortothebudgetbeingadopted.Comments:InIndonesia,theBudgetAgencyhasalongtimetoexaminethebudgetproposalssubmittedbythegovernment(EBPwassubmittedonAugust16andpassedonOctober31).Inthislinkhttp://www.dpr.go.id/tentang/penetapan-apbnUmumFraksi-FraksiatasRUUAPBN2007besertaNK-nya,theGovernmentandthelegislaturemustgothrough8stagesthatwillproducerecommendationspriortothebudget.Thisreport(http://www.dpr.go.id/dokakd/dokumen/BANGGAR-36-d313d7caee927ebdd28f09392b9dfd02.pdf)istheDPRRIBudgetAgencyReportontheresultsofthefirstleveltalksonthe2019RAPBNdiscussion.TheresultofthereporteddecisionsarethesameasEnactedBudget2019andrecommendationspriortothebudgetbeingadopted.So,theanswershouldbe"a".

ResearcherResponseThankyoufortheGRresponse.IhavecheckthelinkandithinkwehaveagreedwithGR.iwillchangemyscoretoA

IBPCommentAsthereportcitedbythegovernmentreviewerwaspublishedonthesamedayasthegovernmentwasapproved,thescoreforthisquestionisrevisedfromAtoC.

113.Duringthelastapprovalprocess,didlegislativecommittees,responsibleforparticularsectors(e.g.,health,education,defense,etc.),examinespendingintheExecutive’sBudgetProposalrelatedtothesectorforwhichtheyareresponsible?

GUIDELINES:Question113assessestheroleofcommitteesofthelegislaturethatareresponsibleforparticularsectors(e.g.,health,education,defense,etc.)duringthebudgetapprovalstage.Theroleofsectoralcommitteesdiffersacrosslegislatures.Somelegislaturesdonotinvolvetheminthebudgetapprovalprocess,whileothersdo.Inaddition,thetimeavailableforcommitteeanalysisdiffers.

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,sothereforemustbepublishedbeforethelegislaturehasadoptedthebudget.Response“a”requiresthatsectorcommitteeshadonemonthormoretoexaminetheExecutive’sBudgetProposal,andpublishedareportwithfindingsandrecommendationspriorthebudgetbeingadopted.Response“b””applieswheresuchcommitteesexaminedthedraftbudgetandpublishedareport,butwithinashortertimeframeoflessthanonemonth.Response“c”appliesifsectoralcommitteesexaminedthebudget(withoutregardtothetimeperiod),butdidnotpublishareportpriortotheadoptionofthebudget.Response“d”applieswheresectoralcommitteesdidnotexaminetheExecutive’sBudgetProposal.

Pleaseprovideinthecommentsabriefoverviewofthecommitteestructureandspecifythenumberofdaysthatsectoralcommitteeshadavailabletoexaminethebudgetandtopublishtheirreports.Forbicamerallegislatureswhereonehouseorchamberhasgreaterconstitutionalauthorityinbudgetarymatters,thequestionappliestothehouseorchamber(usuallytheupperorsecondone)thatisdecisive.Forbicamerallegislatureswithco-equalhousesorchambers,thequestionshouldbeansweredwithreferencetotheonethatachievesthehigherscoreforthisquestion.Inthecaseofbicamerallegislatures,pleasenotetherelevantarrangementsineachhouseorchamber.Ifapplicable,provideasamplecopyofatleastoneofthereports.Pleasenoteifareportispublished,butonlyafterthebudgethasbeenadopted.

Forpurposesofrespondingtothisquestion,usethosesectoralcommitteesthatarebestperforming–thatis,theonesthatexaminethebudgetthelongestandthatpublishreports.

Answer:a.Yes,sectorcommitteeshadatleastonemonthtoexaminetheExecutive’sBudgetProposal,andtheypublishedreportswithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:TheIndonesianParliamenthascommissionswhosetaskistodiscusssectoralpoliciesandbudgets.(http://www.dpr.go.id/akd/komisi).Parliamenthasalongtimetoexaminethebudgetproposalssubmittedbythegovernment(EBPwassubmittedonAugust16andpassedonOctober31).Butfromthenewsmedia,wedidnotfindanypublicationssubmitted

therearecurrently11commissionswithdetailsasfollows:

CommissionI:Defense,ForeignAffairs,CommunicationandInformation,Intelligence(http://www.dpr.go.id/akd/index/id/Tentang-Komisi-I)

CommissionII:Domestic,stateSecretariat,Electionshttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-II

CommisionIII:Law,HAM,Securityhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-III

CommissionIV:Agriculture,Food,Maritime,Forestryhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-IV

CommissionV:Infrastructure,Transportationhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-V

CommisionVI:Industry,Investation,Businesscompetitionhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-VI

CommisionVII:Energy,ResearchandTechnology,Livingenvironmenthttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-VII

CommissionVIII:Religion,Socialhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-VIII

CommissionIX:Health,Labourhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-IX

CommissionX:Education,Sports,Historyhttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-X

CommissionXI:Finance,Bankinghttp://www.dpr.go.id/akd/index/id/Tentang-Komisi-XI

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,sectorcommitteeshadatleastonemonthtoexaminetheExecutive’sBudgetProposal,andtheypublishedreportswithfindingsandrecommendationspriortothebudgetbeingadopted.Comments:AccordingtolawonLegislativeInstitutionsarticle169,discussionsonEBPareperformedintwolevels:1)Ateachcommissions,and2)Generalassembly.ThereisnolawwhichstipulatethedurationwhenEBPshouldstarttobediscussedbythesectorcommissions,thereforeeachcommissionsgenerallystartdiscussingassoonasEBPwastabledbythePresident.However,accordingtoLawonLegislativeinstitutionsarticle180verse5,thelegislativeisexpectedtomakedecisiononEBPtwomonthsbeforethestartoffiscalyearinJanuary,whichmeansthesectoralcommissionshavethreemonthstodiscuss.Indonesianparliamentfor2014-2019aredividedinto11sectoralcommissions.Since2015,eachcommissionshavebeenpublishingsummariesofmostofitsdiscussionsineachcommission'spageatparliament'swebsite(www.dpr.go.id)

ResearcherResponseithinkwehavetoagreewiththeGRresponse.thisiisthelinkofthebudgetdebatehttp://www.dpr.go.id/dokakd/dokumen/BANGGAR-36-d313d7caee927ebdd28f09392b9dfd02.pdf.thisreportprovidedon31october2018.iwillchangethescoretoA

114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

GUIDELINES:Question114isaboutlegislativeoversightofbudgetexecution.Itassesseswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.Thisquestiondoesnotapplytotheexpostreviewofimplementationfollowingtheendofthebudgetyearaspartoftheauditstage,whichisassessedseparately.Nordoesitapplytothelegislature’sreviewofthebudgetthatitmayundertakeaspartoftheprocessofconsideringasupplementalbudgetduringtheyear.In-yearmonitoringbythelegislaturewillbeaffectedbythefrequencythattheexecutivepublishesIn-YearReports.

Toanswer“a,”acommitteemusthaveexaminedin-yearimplementationoftheEnactedBudgetatleastthreetimesduringthecourseoftherelevantbudgetyearandpublishedreportswithfindingsandrecommendations.Answer“b”applieswherethisoccurredonlyonceortwiceduringtheyear.

Exception:Ifalegislatureisinsessiononlytwiceduringtheyear,anditexaminestheimplementationofthebudgetduringbothsessions,thenitwouldbeeligibleforan“a”response.

Choose“c”ifacommitteeexaminedin-yearimplementation(withoutregardtofrequency),butdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedin-yearimplementation.

Iftheansweris“a”or“b,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation,andprovideacopyofitsreport(s).Iftheansweris“c,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation.

Forpurposesofrespondingtothisquestion,ifmorethanonecommitteeholdsin-yearreviewsofthebudget,usethecommitteethatisbestperforming–thatis,theonethatexaminesin-yearimplementationthemosttimesandthatpublishesareport.

Answer:a.Yes,acommitteeexaminedin-yearimplementationonatleastthreeoccasionsduringafiscalyear,anditpublishedreportswithfindingsandrecommendations.

Source:Wecannotfindanyinformationornewswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,acommitteeexaminedin-yearimplementationonatleastthreeoccasionsduringafiscalyear,anditpublishedreportswithfindingsandrecommendations.Comments:Thesectorcommitteeoflegislatureexaminedin-yearimplementationofthebudgetatleast3occasionsanditpublishedreports.Wecanfindthereportsinthelinkbelow:CommissionI:Defense,ForeignAffairs,CommunicationandInformation,Intelligencehttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-ICommissionII:Domestic,stateSecretariat,Electionshttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-IICommisionIII:Law,HAM,Securityhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-IIICommissionIV:Agriculture,Food,Maritime,Forestryhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-IVhttp://dpr.go.id/berita/detail/id/22093/t/Komisi+IV+Apresiasi+Realisasi+Penyaluran+Rastra+oleh+Buloghttp://www.dpr.go.id/berita/detail/id/24969/t/Komisi+IV+Apresiasi+Realisasi+Penyaluran+Rastrahttp://dpr.go.id/berita/detail/id/23607/t/javascript;CommissionV:Infrastructure,Transportationhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-VCommisionVI:Industry,Investation,Businesscompetitionhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-VICommisionVII:Energy,ResearchandTechnology,Livingenvironmenthttp://www.dpr.go.id/akd/index/id/Laporan-Singkat-Komisi-VIICommissionVIII:Religion,Socialhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-VIIICommissionIX:Health,Labourhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-IXCommissionX:Education,Sports,Historyhttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-Xhttp://www.dpr.go.id/berita/detail/id/25443/t/Komisi+X+Apresiasi+Perkembangan+Pariwisata+SulutCommissionXI:Finance,Bankinghttp://www.dpr.go.id/akd/index/id/Risalah-Rapat-Komisi-XI

ResearcherResponsethankyoufortheGR.IagreetochangethescoretoA

115.DoestheexecutiveseekapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunitsthatreceiveexplicitfundingintheEnactedBudget,andisitlegallyrequiredtodoso?

GUIDELINES:Question115examineswhethertheexecutiveseeksapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,andwhetheritislegally

requiredtodoso.

Insomecountries,theexecutivehasthepowerinlawtoadjustfundinglevelsforspecificappropriationsduringtheexecutionofthebudget.Thisquestionexaminesrulesaroundshiftingfundsbetweenadministrativeunits(ministries,departments,oragencies)orwhateverfundingunit(or“vote”)isspecifiedintheEnactedBudget.

Theconditionsunderwhichtheexecutivemayexerciseitsdiscretiontoshiftfundsshouldbeclearlydefinedinpubliclyavailableregulationsorlaw.Inaddition,theamountoffundsthattheexecutiveisallowedtotransferbetweenadministrativeunitsshouldnotbesoexcessiveastounderminetheaccountabilityoftheexecutivetothelegislature.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforeshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.Answer“b”appliesiftheexecutiveobtainslegislativeapprovalbeforeshiftingfundsbetweenadministrativeunits,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoreceivelegislativeapprovalbeforeshiftingfunds,butdoesnotdosoinpractice.Answer“d”appliesiflegislativeapprovalisnotlegallyrequiredfortheexecutivetoshiftfundsbetweenadministrativeunitsandtheexecutivedoesnotobtainlegislativeapprovalinpractice.Answer“d”alsoappliesiftheexecutiveisauthorizedtoshiftanamountconsideredsoexcessiveastoundermineaccountability(roughlyequalto3percentoftotalbudgetedexpenditures).A“d”responseappliesifthelegislatureonlyapprovestheshiftingoffundsafterithasalreadyoccurred.

Inthecomments,pleaseindicateanylaworregulationthatprovidestheexecutivewithstandingauthoritytoshiftfundsbetweenadministrativeunitsand,ifso,describethatauthority.Similarly,legislativeapprovalforshiftingfundsbetweenadministrativeunitstypicallyoccurswiththeadoptionoflegislationsuchasasupplementalbudget.Butifotherformalproceduresforgainingapprovalfromthelegislatureexist,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.

Source:InLawNo.17/2003onstatefinancearticle27paragraph3,wecouldfindthat:(3)AdjustmentoftheStateBudgetwithdevelopmentsand/orchangesincircumstancesisdiscussedtogetherDPRwiththeCentralGovernmentintheframeworkofpreparingforecastsforchangestotheAPBNtherelevantfiscalyear,ifitoccurs:a.macroeconomicdevelopmentsthatarenotinaccordancewiththeassumptionsusedintheAPBN;b.changesintheprinciplesoffiscalpolicy;c.conditionsthathavecausedashiftinthebudgetbetweenunitsorganization,inter-activities,andtypesofexpenditure;d.circumstancesthatcausemorethanthepreviousyear'sbudgetbalancetobeusedforongoingbudgetfinancing

thelawcouldbeseeninthislinkhttp://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386152419.pdf

Comment:



116.Doestheexecutiveseekapprovalfromthelegislaturepriortospendingexcessrevenue(thatis,amountshigherthanoriginallyanticipated)thatmaybecomeavailableduringthebudgetexecutionperiod,andisitlegallyrequiredtodoso?

GUIDELINES:Question116examineswhethertheexecutivereceivesapprovalfromthelegislaturepriortospendingexcessrevenue,andwhetheritislegallyrequiredtodoso.GoodpracticerequiresthelegislaturetoapprovechangesinrevenueorexpenditurerelativetotheEnactedBudget.Forexample,ifadditionalrevenueiscollectedunexpectedlyduringtheyear,whichoftenhappensinoil/mineral-dependentcountries,anditwasnotaccountedforintheEnactedBudget,thereshouldbeaprocedureinplacetoensurethatthelegislatureapprovesanyproposeduseofthese“new”funds.Ifsuchrequirementsarenotinplace,theexecutivemightdeliberatelyunderestimaterevenueinthebudgetproposalitsubmitstothelegislature,inordertohaveadditionalresourcestospendattheexecutive’sdiscretion,withnolegislativecontrol.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforespendinganyfundsresultingfromhigher-than-expectedrevenues,anditdoessoinpractice.Answer“b”appliesiftheexecutiveobtainslegislativeapprovalbeforespendingexcessrevenue,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoreceivelegislativeapprovalbeforespendingexcessrevenue,butdoesnotdosoinpractice.Answer“d”appliesifpriorlegislativeapprovalisnotlegallyrequiredfortheexecutivetospendexcessrevenueandtheexecutivedoesnotobtainlegislativeapprovalinpractice.A“d”responseappliesifthelegislatureonlyapprovestheadditionalspendingafterithasalreadyoccurred.

Typically,legislativeapprovalofadditionalspendingbeyondwhatwasreflectedintheEnactedBudgetwouldoccurwiththeadoptionofasupplemental

budget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:aTheexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,anditdoessoinpractice.

Source:InLawNo.17/2003concerningStateFinanceinarticle12paragraph(4)itisstated"Intheeventthatthebudgetisestimatedtobesurplus,theCentralGovernmentmaysubmitaplanuseofbudgetsurplusestotheHouseofRepresentatives"

inthiscase,itcanbesaidthatthereisanobligationforexecutivestorequestlegislativeapprovalintermsoftheuseofexcessincome.

Linkoflawcouldbeseenherehttp://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386152419.pdf

Comment:



117.DoestheexecutiveseekapprovalfromthelegislaturepriortoreducingspendingbelowthelevelsintheEnactedBudgetinresponsetorevenueshortfalls(thatis,revenueslowerthanoriginallyanticipated)orotherreasonsduringthebudgetexecutionperiod,andisitlegallyrequiredtodoso?

GUIDELINES:Question117examineswhethertheexecutivereceivesapprovalfromthelegislaturepriortocuttingspendingbelowthelevelsintheEnactedBudgetinresponsetorevenueshortfallsorforanyotherreason,andwhetheritislegallyrequiredtodoso.GoodpracticerequiresthelegislaturetoapprovechangesinrevenueorexpenditurerelativetotheEnactedBudget.Forexample,iflessrevenueiscollectedunexpectedlyduringtheyear,thelegislatureshouldapproveorrejectanyproposedreductionsinexpendituresthatareimplementedasaresult.Ifsuchrequirementsarenotinplace,theexecutivemightsubstantiallychangethecompositionofthebudgetattheexecutive’sdiscretion,withnolegislativecontrol.

Typically,legislativeapprovalofproposalstoreducespendingbelowthelevelsreflectedintheEnactedBudgetwouldoccuraspartofthesupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforeimplementingspendingcutsinresponsetorevenueshortfallsorforotherreasons,anditdoessoinpractice.Answer“b”appliesiftheexecutivereceivedlegislativeapprovalbeforeimplementingsuchcuts,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoobtainlegislativeapprovalbeforeimplementingsuchcuts,butdoesnotdosoinpractice.Answer“d”appliesiflegislativeapprovalisnotlegallyrequiredfortheexecutivetoimplementsuchcutsandtheexecutivedoesnotobtainsuchapprovalinpractice.A“d”responseappliesifthelegislatureonlyapprovesthespendingcutsaftertheyhavealreadyoccurred.

Answer:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowtheenactedlevelsinresponsetorevenueshortfallsorotherreasons,anditdoessoinpractice.

Source:InLawNo.17/2003concerningStateFinanceinArticle12paragraph(3),itisstatedthatintheeventthatthebudgetisestimatedtobeadeficit,fundingsourcesaredeterminedtocoverthedeficitintheLawontheStateBudget.

inthiscase,itcanbesaidthatthereisanobligationforexecutivestorequestlegislativeapprovalintermsoftheuseofexcessincome.

linkoftheregulationcouldbeseenherehttp://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386152419.pdf

Comment:



118.DidacommitteeofthelegislatureexaminetheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI)?

GUIDELINES:Question118isaboutexpostoversightfollowingtheimplementationofthebudget.ItprobeswhetheracommitteeexaminedtheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI),andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.AkeyissueishowsoonaftertheSAIreleasesthereportdoesitlegislaturereviewit.Thisquestiondoesnotapplytothelegislativescrutinyofin-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod,whichisassessedseparately.Also,thequestionisaskingspecificallyabouttheSAI’sannualreportontheexecutionofthebudget,notaboutotherauditreportsthattheSAImayproduce.(ThisistheAuditReportusedforrespondingtoQuestion98.)

Toanswer“a,”alegislativecommitteemusthaveexaminedtheannualAuditReportwithinthreemonthsofitbeingreleasedbytheSAI,andthenpublishedareport(orreports)withfindingsandrecommendations.(Notethatthethree-monthperiodshouldonlytakeintoaccounttimewhenthelegislatureisinsession.)

Answer“b”applieswhenthecommitteeexaminesitwithinsixmonthsofitbeingreleased(butmorethanthreemonths),andthenpublishedareportwithitsfindingsandrecommendations.Choose“c”ifacommitteeexaminedtheannualAuditReportmorethansixmonthsafteritbecameavailableoritdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedtheannualAuditReport.

Iftheansweris“a”or“b,”pleasespecifythenameofthecommitteeandwhenitreviewedtheAuditReport,andprovideacopyofitsreport(s).Iftheansweris“c,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation.Answers“a,”“b,”or“c”maybeselectediftheAuditReportisproducedbytheSAIbutnotmadepubliclyavailable.

Answer:d.No,acommitteedidnotexaminetheAuditReportontheannualbudget.

Source:ARTICLE18LawNumber15of2004concerningManagementandResponsibilityExaminationResponsibilityforStateFinancemandatestheBPKtosubmitanOverviewofSemesterExaminationResults(IHPS)totheinstitutionrepresentatives,presidents,andregionalheadsnolaterthan3(three)monthsafterendofthesemesterconcerned.(linkoflawisherehttp://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386158654.pdf)

But,icouldnotfindanyprovethatcommitteeofthelegislatureexaminetheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI).

Comment:



119.Wastheprocessofappointing(orre-appointing)thecurrentheadoftheSAIcarriedoutinawaythatensureshisorherindependence?

GUIDELINES:Question119concernstheappointmentprocessofthecurrentheadoftheSupremeAuditInstitution(SAI).Appointmentproceduresvarygreatlyacrosscountries,aswellasacrossdifferenttypesofSAIs.Moreover,conventionsandinformalpracticescangreatlyaffectthedefactoindependenceoftheheadoftheSAI.WhilethesefactorsmakeitdifficulttodeviseasinglemetricagainstwhichallSAIscanbeassessedwithregardtothisparticularaspect,thisquestionfocusesonwhetherthelegislatureorjudiciarymustappointorapprovetheappointmentoftheheadoftheSAIasawaytoensuretheSAI’sindependencefromtheexecutive.However,iftheappointmentiscarriedoutinanotherwaythatnonethelessensurestheindependenceoftheSAIhead,thenthatapproachcouldbealsoconsidered.

Toanswer“a,”thelegislatureorjudiciarymustappoint(orre-appoint)theheadoftheSAI,orapprovetherecommendationoftheexecutive,asawaythatensurehisorherindependencefromtheexecutive.(Asnotedabove,alternativeapproachesmayalsobeacceptable.)Choose“b”iftheappointmentprocessdoesnotensuretheindependenceoftheheadoftheSAI,e.g.theexecutivemayappointtheheadoftheSAIwithoutthefinalconsentofthelegislatureorjudiciary.

Irrespectiveofwhichansweryouselected,provideadescriptionofhowtheheadoftheSAIisappointed.

Answer:a.Yes,theheadoftheSAImayonlybeappointedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheappointmenttakeseffect.

Source:Undertheconstitution,theselectionofBPKmembers(SAI)istheauthorityoftheDPR(Legislative).ThisisstipulatedinArticle23Fofthe1945ConstitutionthatBPKmembersareelectedbytheDPRbytakingintoaccounttheconsiderationsoftheRegionalRepresentativeCouncil(DPD).ButtheChairpersonandDeputyChairpersonoftheBPKareelectedfromandbytheBPKMembersinthesessionoftheBPKMembersforamaximumperiodof1(one)monthfromthedateoftheinaugurationoftheBPKmembershipbythePresident(linkoftheconstitutionisherehttp://jdih.pom.go.id/uud1945.pdf)

TheBPKhas9members,withacompositionof1Chairpersonconcurrentlyamember,1DeputyChairpersonconcurrentlyamember,and7members.BPKmembersholdpositionsfor5years,afterwhichtheycanbere-electedforoneterm.

Comment:ParliamentisonlyinvolvedintheselectionofSAIcommissioners,andthenthepresidentinauguratesit.TheChairpersonandDeputyChairpersonoftheBPKareselectedbythecommissionermembersasstatedinthefollowingprovisions:Article4paragraph(2)andArticle15ofLawNumber15of2006concerningtheSupremeAuditBoard.(http://bandung.bpk.go.id/files/2009/03/UU-15-Tahun-2006.pdf)

Article15states:

*TheBPKleadershipconsistsofachairmanandavicechairman.*TheChairpersonandDeputyChairpersonoftheBPKareselectedfromandbytheBPKMembersinthesessionoftheBPKMembersforamaximumperiodof1(one)monthfromthedateoftheinaugurationoftheBPKmembershipbythePresident.*ThesessionoftheBPKMembersfortheselectionoftheBPKleadersasreferredtoinparagraph(2)isledbytheoldestBPKmembers.*TheelectionoftheChairpersonandDeputyChairpersonasreferredtoinparagraph(2)andparagraph(3)shallbeconductedbydeliberationtoreachconsensus,andifconsensusisnotreached,theelectionshallbeconductedbyvoting.



120.Mustabranchofgovernmentotherthantheexecutive(suchasthelegislatureorthejudiciary)givefinalconsentbeforetheheadoftheSupremeAuditInstitution(SAI)canberemovedfromoffice?

GUIDELINES:

Question120coversthemannerinwhichtheheadorseniormembersoftheSAImayberemovedfromoffice.ThisquestiondrawsonbestpracticesidentifiedintheLimaDeclarationofGuidelinesonAuditingPrecepts(http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf),includingmeasuresintendedtoguaranteetheoffice’sindependencefromtheexecutive.

Toanswer“a,”theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheheadoftheSAIisremoved.Forexample,thelegislatureorjudiciarymaygivefinalconsentfollowingacertainexternalprocess,suchasacriminalproceeding.Sowhiletheexecutivemayinitiateacriminalproceeding,thefinalconsentofamemberofthejudiciary—orajudge—isnecessarytorenderaverdictofwrongdoingthatmayleadtotheremovalfromofficeoftheheadoftheSAI.Answer“b”appliesiftheexecutivemayremovetheheadoftheSAIwithoutthefinalconsentofthejudiciaryorlegislature.

Answer:a.Yes,theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforeheorsheisremoved.

Source:inLawNo.15/2006concerningtheSupremeAuditAgency(BPK/SAI)article17itisstatedthattheChairperson,DeputyChairpersonand/orBPKMemberscanbedismissedwithrespectornotwithrespectfromBPKmembership.

andinarticle18itisstatedthattheChairperson,DeputyChairpersonand/orBPKMembersarerespectfullydismissedfromhispositionwiththePresident'sdecisionontheBPKproposalbecause:a.die;b.resignonhisownrequestsubmittedtotheChairorDeputyChairpersonoftheBPK;c.hasbeen67(sixtyseven)yearsold;

http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf

d.hasexpiredhistermofoffice;ore.physicallyormentallyillcontinuouslyorpermanentlyunableprovenbyadoctor'scertificate.

inarticle19itisstatedTheChairperson,DeputyChairpersonand/orBPKMembersaredismissedwithnorespectfromhismembershipatthesuggestionoftheBPKorDPRbecause:a.sentencedtoprisonbasedoncourtdecisionsthatalreadyhavepermanentlegalforcebecauseofcommittingacriminalactthatisthreatenedwithimprisonmentof5(five)yearsormore;b.violatingtheCPCcodeofethics;c.donotcarryouttheirdutiesandobligationsfor1(one)consecutivemonthwithoutavalidreason;d.violatingoathsorappointments;e.violatestheprohibitionasreferredtoinArticle28;orf.nolongerqualifiesasaBPKmemberasintendedinArticle13lettera,letterc,andlettere

linkoftheLawisherehttp://bandung.bpk.go.id/files/2009/03/UU-15-Tahun-2006.pdf

Comment:UnderthesituationsinArticle19,theparliamentneedstoapprovethePresident'sdecision,soanswer"A"applies.



121.WhodeterminesthebudgetoftheSupremeAuditInstitution(SAI)?

GUIDELINES:

Question121askswhodeterminesthebudgetoftheSupremeAuditInstitution(SAI).Toensureobjectiveauditsofgovernmentbudgets,anotherimportantcomponentoftheSAI’sindependencefromtheexecutiveistheextenttowhichtheSAI’sbudgetisdeterminedbyabodyotherthantheexecutive,andwhethertheSAIhasadequateresourcestofulfillitsmandate.

Answer“a”appliesifthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate,ANDeithertheSAIdeterminesitsownbudgetandthensubmitsittotheexecutive(whichacceptsitwithlittleornochange)ordirectlytothelegislature,orthebudgetoftheSAIisdetermineddirectlybythelegislatureorjudiciary(orsomeindependentbody).Answer“b”appliesiftheSAI’sbudgetisdeterminedbytheexecutive(absentarecommendationfromtheSAI),andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.Answer“c”appliesifthelegislatureorjudiciary(orsomeindependentbody)determinestheSAI’sbudget,butthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.Answer“d”appliesiftheexecutivedeterminestheSAI’sbudget,andthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.PleaseprovideevidenceinsupportoftheassessmentthatthefundinglevelisorisnotbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Answer:a.TheSAIdeterminesitsownbudget(i.e.,submitsittotheexecutive,whichacceptsitwithlittleornochange,ordirectlytothelegislature),orthebudgetoftheSAIisdeterminedbythelegislatureorjudiciary(orsomeindependentbody),andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Source:inArticle35Lawno15/2006onSAI(1)TheBPKbudgetisbornebyaseparateportionofthebudgetintheBudgetStateRevenuesandExpenditures.(2)Thebudgetasreferredtoinparagraph(1)shallbesubmittedbytheBPKtoDPRtobediscussedinthepreliminarytalksonthedraftStateBudget.(3)Theresultsofthediscussionasreferredtoinparagraph(2)shallbesubmittedtoMinisterofFinanceasmaterialfordraftingtheDraftLawabouttheStateBudget.

linkoftheLawisherehttp://bandung.bpk.go.id/files/2009/03/UU-15-Tahun-2006.pdf

Comment:


GovernmentReviewer

Opinion:Agree

122.DoestheSupremeAuditInstitution(SAI)havethediscretioninlawtoundertakethoseauditsitmaywishto?

GUIDELINES:Question122exploresthescopeoftheinvestigativepowersoftheSupremeAuditInstitution(SAI)asprescribedinlaw.

Question97askswhichofthethreetypesofaudits—financial,compliance,andperformance—theSAIconducts.ThisquestionasksiftheSAIisconstrainedbylaw(ratherthanbyalackofcapacityoraninadequatebudget)fromundertakinganyformofauditorinvestigatingirregularitiesinanyprogramoractivity.

Therearenumerousexamplesoflimitations.Forinstance,someSAIsarenotpermittedbytheirlegalmandatetoauditjointventuresorotherpublic-privatearrangements.Othersareonlyallowedtoundertakefinancialaudits,precludedfromconductingperformanceorvalue-for-moneyaudits.TheSAIsinsomecountriesdonothavethelegalmandatetoreviewarrangementsinvolvingoilorstabilizationfunds,orothertypesofspecialorextra-budgetaryfunds.TheSAImayalsonothavetheabilitytoauditcommercialprojectsinvolvingthepublicandprivatesector.

Toanswer“a,”theSAImusthavefulldiscretioninlawtodecidewhichauditstoundertake.Answer“b”appliesifsomelimitationsexist,buttheSAIenjoyssignificantdiscretiontoundertakethoseauditsitwishesto.Answer“c”appliesiftheSAIhassomediscretion,butsignificantlegallimitationsexist.Answer“d”appliesiftheSAIhasnopoweratalltochoosewhichauditstoundertake

ConsultingtheLimaDeclarationofGuidelinesonAuditingPrecepts(http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf)maybeusefulinansweringthisquestionasitsprovisionsservetodefinetheappropriatescopeofaSAI’slegalmandateandjurisdiction.

Answer:b.TheSAIhassignificantdiscretion,butfacessomelimitations.

Source:Yes,onArticle31LawNo15/2006onSAI(1)TheBPKand/ortheExaminercarryoutinspectiontasksfreelyandindependent.(2)TheBPKisobligedtodevelopastatefinancialauditstandard.(3)Inordertomaintainfreedomandindependenceasintendedinparagraph(1),theBPKand/ortheExaminerareobligedto:a.carryoutchecksinaccordancewiththeFinancialInspectionStandardsCountry;b.complywiththeexaminer'scodeofethics;andc.carryoutaqualitycontrolsystem.

Comment:AccordingtoSupremeAuditBoardlawarticle9verse1pointa,thesupremeauditors(BPK)areabletodecidewhichauditsitwishestotake.However,accordingtotheThirdAmendmentofLawonTaxationProceduresarticle34verse3,supremeauditorswouldrequirepermissionfromMinistryofFinanceiftheywouldliketoinvestigatetax-relatedinformation.ThislimitationisaproblemaccordingtoSection20ofLimaDeclaration.



123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?

GUIDELINES:Question123assesseswhetherandtowhatextenttheauditprocessesoftheSupremeAuditInstitution(SAI)aresubjecttoreviewbyanindependentagency.ThelattercouldbeapeerSAI,aninternationalorganization,anacademicinstitutionwithrelevantexpertise,oranindependentdomesticagencywithqualityassurancefunctionsintheareaoffinancialreporting.

Toanswer“a,”anindependentagencymustconductandpublishareviewoftheauditprocessesoftheSAIonanannualbasis.Answer“b”appliesifareviewwascarriedoutwithinthepastfiveyears,andpublished,butitisnotconductedannually,but.Chooseanswer“c”iftheSAIhasaninternalunitthatreviewstheauditprocessesoftheSAIonaregularbasis,butanindependentagencydoesnotconductsuchareview.Answer“d”appliesiftheauditprocessesoftheSAIarereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.

Iftheansweriseither“a”or“b,”pleasespecifythenameoftheindependentagencyandwhenlastitconductedsuchareview,andprovideacopyofthepublishedreport.Iftheansweris“c,”pleasespecifythenameoftheunitwithintheSAIthatistaskedwithconductingsuchreviews.

http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf

Answer:b.Yes,anindependentagencyconductsandpublishesareviewoftheauditprocessesoftheSAIatleastonceinthepastfiveyears,butnotannually.

Source:Article33inLawno.15/2006onSAIisstated:(1)ToguaranteethequalityofmanagementchecksandresponsibilitiesstatefinancebytheBPKinaccordancewiththestandards,thecontrolsystemthequalityoftheBPKisreviewedbythefinancialauditbodiesofothercountriesthatbecomememberoftheworldfinancialauditorganization.(2)Otherstatefinancialauditbodiesasreferredtoinparagraph(1)appointedbytheBPKafterobtainingtheDPR'sconsideration.

thelastpeerreviewisin2014aswecanseeinthislinkhttp://www.bpk.go.id/assets/files/attachments/attach_page_1399279800.pdf

Comment:



124.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheSupremeAuditInstitution(SAI)takepartandtestifyinhearingsofacommitteeofthelegislature?

GUIDELINES:Question124concernstheinteractionbetweentwoimportantoversightactorsandassesseshowfrequentlytheSupremeAuditInstitution(SAI)madehigh-levelinputstotheworkoflegislativecommittees.ManySAIsinteractwiththelegislatureinsomeform,butthenatureandintensityoftheinteractionvaries.Thisquestionprobesthisaspectbyasking,withreferencetothepast12months,howfrequentlytheheadoraseniorstaffmemberoftheSAItookpartandtestifiedinhearingsofacommitteeofthelegislature.TheintentistoassesstheextenttowhichtheSAIrepresentativeinquestionwasnotonlypresentatameetingofalegislativecommittee,butwasanactiveparticipant(asopposedtoapassiveobserver,servingonlyasaresourcewhencalledupon).Youcanrefertoofficialrecordsoflegislativecommittees,websitesandannualreportsoftheSAI,pressreleasesandmediacoverage,forexample.Chooseanswer“a”ifthisoccurredfivetimesormore;“b”forthreetimesormore,butlessthanfivetimes;“c”foronceortwice,and“d”fornever.

Answer:c.Rarely(i.e.,onceortwice).

Source:basedonnewsfromthemedia,Ifoundthatduringthe2017-2018period,theBPK(IndonesianSAI)visitedtheLegislature3timestoreporttheauditfindingstoPT.Pelindo(oneofstateenterprise)whichharmsstatefinances.

"Previously,intheperiodof2017-2018,theBPKalsosubmittedthreeotherInvestigativeAuditResultsconcerningPTPelindoII.First,theextensionofbusinesscooperationwithPTJakartaInternationalContainerTerminal(JICT)withanindicationofstatefinanciallossestoPTPelindoIIamountingIDR4.08trillion."(https://news.detik.com/berita/d-4229047/ke-dpr-bpk-lapor-audit-pelindo-ii-yang-rugikan-negara)

https://money.kompas.com/read/2017/06/13/170024726/bpk.temukan.indikasi.kerugian.negara.pada.pt.pelindo.ii.rp.4.08.triliun

https://www.medcom.id/foto/news/Rb1ZPeAk-bpk-laporkan-audit-pelindo-ii-yang-rugikan-negara-rp-1-86-t

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Rarely(i.e.,onceortwice).Comments:IcheckedthelistofreleasesintheBPKwebsite,andrarelyseenanynewsofBPKtestifiesintheparliament(https://www.bpk.go.id/archive/news/siaran-pers-63/)


ResearcherResponseihavecited3mediareportasmycommentbutforonlyonecaseofPTPelindo.Ichangemyscoreto'C'andagreewiththePR

125.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationoftheannualbudget(priortothebudgetbeingtabledinparliament)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateintheformulationoftheannualbudget,includingannualpre-budgetdiscussions.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasspendingandtaxpolicy,fundingandrevenuelevels,andmacro-fiscalplanning.

Toanswer“a,”theexecutivemustuseopenparticipationmechanismsthatinvolvethepublicintheformulationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficials.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

2)Theexecutiveconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andtheexecutivedeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,thereshouldbesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothattheallCSOsandindividualmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.

Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:c.Yes,theexecutiveusesparticipationmechanismsduringthebudgetformulationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).

Source:Yes,theexecutiveusesparticipationmechanismsduringthebudgetformulationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).

ThefollowinglinkexplainspublicconsultationbetweenParliamentandlocalgovernmentindraftingthe2019RAPBNhttp://www.dpr.go.id/berita/detail/id/22944/t/Banggar+DPR+Terima+Konsultasi+DPRD+Pesisir+Selatan

Comment:

https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.Therequirementsfora“c”responseorabovearenotmet.Comments:Correctmeifiamwrong,Idonotawareofanyformofparticipatoryprocessinthebudgetingofcentralgovernment.Indeed,therearesomeevidenceofparticipatoryprocessestookplaceinplanningandbudgetingoflocalgovernment.butnotatcentral.Andthelinkprovidedbytheresearcherisnotaboutparticipation.Itisaboutconsultationoflocalparliamentmember(regencyofPesisisrSelatan)tobudgetagencyofcentralparliament.


ResearcherResponseiagreewiththePR.thelinkisshownthecolsultationbetweenParliamentwithlocalgoverment,soTherequirementsfora“c”responseorabovearenotmet.iwillchangemyscoretoD

IBPCommentDuringacross-countryconsistencycheck,thisscoreisrevisedfromDtoCbasedontheresearcher'sresponsetoQ126.Thatresponsesays:CommunityparticipationintheNationalDevelopmentPlanningSysteminIndonesiaisguaranteedunderLawNo.25/2004(http://www.bappenas.go.id/id/data-dan-informasi-utama/produk-hukum-peraturan-perundangan/undang-undang/uu-no25-tahun-2004-tentang-sistem-perencanaan-pembangunan-nasional-sppn/)Inthislaw,developmentplanningiscarriedoutthroughdevelopmentplanningconsultations(Musrenbang)conductedfromthevillagetothenationallevel.TheresultsofthemusrenbangwillbethematerialinthepreparationoftheGovernmentWorkPlan(RKP)andRKPwhichwillbecomeareferenceindraftingtheRAPBN(EBP).IBPconfirmsascoreofCforthismechanism,eventhoughitdoesnotinvolvedirectinputintothenationalbudget,theMusrenbangisalsomeanttoinformtheprogramsandprojectswhichultimatelyinformnationalworkplandraftedbythePlanningAgency(bottomup)andsectoralbudgetceilings.ThisqualifiesasaCscoreforthisquestion,asperOBSmethodology.Inaddition,IBPacknowledgesthe'BudgetGoestoCampus'eventsthatareheldbytheMoF,althoughtheyarenotusedtobescoringthisquestionbecausethenewsreportsshowtheMoFprovidinginformationabouttheprocess,butnotaskingfordirectinputintobudgetformulationforthecomingfiscalyear:http://www.anggaran.depkeu.go.id/dja/edef-konten-view.asp?id=1353

126.Withregardtothemechanismidentifiedinquestion125,doestheexecutivetakeconcretestepstoincludevulnerableandunder-representedpartsofthepopulationintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleof“Inclusiveness”,andexaminestheexecutive’sefforttoactivelyreachouttocitizenswhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocesses.Theemphasishereisontheexecutive’seffortstoseekouttheviewsofmembersofthepublicfromsociallyvulnerablegroupsand/orwhoareunderrepresentedintheprocess.

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromvulnerableandunderrepresentedcommunitiesand/orcivilsocietyorganizationsrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsandactions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesofvulnerable/underrepresentedgroups.

Answer“b”appliesiftheexecutivedoesnottakeconcretestepstoincorporatevulnerable/underrepresentedindividuals,ororganizationsrepresentingthem,intoparticipationmechanismsoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:b.Therequirementsforan“a”responsearenotmet.

Source:CommunityparticipationintheNationalDevelopmentPlanningSysteminIndonesiaisguaranteedunderLawNo.25/2004(http://www.bappenas.go.id/id/data-dan-informasi-utama/produk-hukum-peraturan-perundangan/undang-undang/uu-no25-tahun-2004-tentang-sistem-perencanaan-pembangunan-nasional-sppn/)Inthislaw,developmentplanningiscarriedoutthroughdevelopmentplanningconsultations(Musrenbang)conductedfromthevillagetothenationallevel.TheresultsofthemusrenbangwillbethematerialinthepreparationoftheGovernmentWorkPlan(RKP)andRKPwhichwillbecomeareferenceindraftingtheRAPBN(EBP).

Butinthebudgetingprocess:startingfromPBS,EBP,totheEB,wedidnotfindanyspecialmechanisminvolvingthecommunityespeciallyndividualsand/orCSOsrepresentingvulnerableandunderrepresentedpartsofthepopulationintheformulationoftheannualbudget.

Comment:



127.Duringthebudgetformulationstage,whichofthefollowingkeytopicsdoestheexecutive’sengagementwithcitizenscover?

Forthepurposeofthisquestion,keytopicsareconsideredtobe:

1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheformulationoftheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetformulationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.

Notealsothatthisquestionassessesonlythecoverageofpublicengagement(i.e.,“whatissuesisthepublicinvitedtoengageon?”)andissuesrelatedtothedepthofengagementorselectivityofengagedarenotdealtwithbythisquestion.

Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:c.Theexecutive’sengagementwithcitizenscoversatleastone(butlessthanthree)oftheabove-mentionedtopics.

Source:WedidnotfindanyinformationregardingpublicengagementcarriedoutbytheexecutiveatthetimeofthepreparationoftheStateBudget.FITRAitselfasoneoftheorganizationsconcernedwithbudgetissueshasneverbeenspecificallyinvolvedintheprocessofAPBNdraftingcarriedoutbytheexecutive.

Comment:Budgetformulationisstillclosedtocitizens.TheMinistryofFinanceholdsdiscussionswithsomeuniversityexperts,buttheseareverylimited.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Theexecutive’sengagementwithcitizenscoversatleastthree(butlessthansix)oftheabove-mentionedtopics.Comments:PublicengagementintheformulationprocessinIndonesiaonlyexistedinnationalMusrenbangprocess.AlimitednumberofpublicwereusuallyinvitedatthemultilateralmeetingsofnationalMusrenbangnasevent.Botheventsdiscussallaspectsofgovernmentworkplanforthefollowingfiscalyearwhichincludesbothfinancialandnon-financialdata.Althoughcompletedocumentationfortheeventcouldnotbefound,governmenthaveprovidedapresentationtalkingpointsperformedatthemultilateralmeetingsandnationalMusrenbangnaseventin2018,whichcanbefoundatlink(1)Eachslidepresentationatlink(1)couldcontaininformationrelatedtoseveralkeytopicsrequiredtoanswerthisquestion.Tosummarize,thetitlesofthepresentationswhicharerelevantforthisquestionare:1)"PrioritasNasionalReformasiFiskal"orNationalPriorityforFiscalReform2)"PrioritasNasionalPembangunanIndustri"orNationalPriorityforIndustryDevelopment3)"PrioritasNasionalPembangunanPerkotaan"orNationalPriorityforUrbanDevelopment4)"PrioritasNasionalPendidikan"orNationalPriorityforEducation5)"PrioritasNasionalPembangunanDesadanKawasanPerdesaan"orNationalpriorityforvillagesandruraldevelopment6)"PrioritasNasionalKonektivitasNasional"orNationalPriorityfornationalconnectivity7)"PrioritasNasionalPemerataanAntarkelompokPendapatan"orNationalPriorityforEqualizationofIncomeGroups8)"PrioritasNasionalPerumahandanPemukiman"orNationalPriorityforHousingandSettlement9)"PrioritasNasionalDaerahPerbatasan"orNationalPriorityforBorderRegion10)"PrioritasNasionalKesehatan"orNationalPriorityforHealth11)"PrioritasNasionalPembangunanPariwisata"orNationalPriorityforTourismDevelopment12)"PaparanMenteriPPN/KepalaBappenas"orPresentationfromMinisterofNationalDevelopmentPlanning13)"PaparanWakilMenteriKeuangan"orPresentationfromDeputyMinisterofFinance

IBPCommentDuringanIBPreview,thescoreforthisquestionisrevisedfromDtoCbasedonthefeedbackofthegovernmentandconfirmationoftheMusrenbangasthemechanismforpublicdirectinputintothebudgetprocessinQ125.Themechanismcoverssocialspendingpoliciesandandpublicservices.

128.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateinmonitoringtheimplementationoftheannualbudget.Iftheexecutivehasdesignatedacentralcoordinatingagencytoimplementparticipationmechanismsthroughoutthenationalbudgetprocess,researchersmayconsiderthesemechanisms.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheimplementationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenueadministration,publicservicedelivery,publicinvestmentprojectimplementation,includingprocurement,andtheadministrationofsocialtransferschemes.

Toanswer“a,”theexecutivemustuseopenparticipationmechanismsthatinvolvethepublicintheimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetings,online,deliberativeexchanges,procurementcomplaintmechanisms,andsocialmonitoringanddialogue.

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputontheimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludepublichearings,surveys,focusgroups,reportcards,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoprovideinputonbudgetimplementation,but:

1)Themechanismsarenotstructured,happenonlyonad-hocbasis,ornotregularly.

and/or

2)Theexecutiveconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andtheexecutivedeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,theresearchermusthaveevidencethatthegovernmentisholdingparticipationmechanismsthathavesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothatallCSOsandmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:b.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonbudgetimplementation.

Source:Wedidnotfindamechanismforpublicparticipationpreparedbythegovernmentinprovidinginputontheimplementationofbudgetimplementationmonitoringotherthanthewebsitesbelow.

Thegovernmentalsohasacomplaintchannelknownas"LAPOR"(https://www.lapor.go.id/)whichismanagedbytheIndonesianOmbudsman-PresidentialStaffOffice-MinistryofEmpowermentofStateCivilApparatus,butthischannelisonlyforreportingcasesofpublicservice.Notethatitdoesnothavespecificreportingrequestsonbudgetissues,butbudgetissuescouldpotentiallybereported.

Comment:OntheMinistryofFinancewebsite,weseea"contactus"(https://www.kemenkeu.go.id/)(featurebutafterwecheck,thefeatureisafeaturetorequestinformationservices.


PeerReviewerOpinion:DisagreeSuggestedAnswer:d.Therequirementsfora“c”responseorabovearenotmet.Comments:fortheexplanationprovidedbytheresearcherandthecomment,itseemthattheanswerDfitsbetter


ResearcherResponseWecountedthe'LAPOR'asreportingmechanisms,becauseitcancoverbudgetexecutiontopics,asan'ad-hoc'mechanismsandscoreditasa"C

IBPCommentThepeerreviewerandresearcher'scommentsarenoted.DuringanIBPconsistencycheck,however,thescoreisrevisedfromCtoB,recognizingtheonlinemechanismisopentoanyoneandisusedbythegovernmentconsistentlytotrackandimprovequalityofpublicservices,whichisaboutefficientuseofbudgetresources.ThemostcommoncomplaintsshownonLAPORareinfrastructure,civilservicestaffing,andNationalHealthCare,allofwhichhavebudgetaryimplications.

129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleof“Inclusiveness”,andexaminestheexecutive’sefforttoactivelyreachouttocitizenswhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocesses.Theemphasishereisonnationalgovernment’seffortstoobtaininputfrommembersofthepublicwhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocessesduringtheimplementationoftheannualbudget.

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromvulnerableandunderrepresentedcommunityand/orcivilsocietyorganizationsrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsandactions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesfromvulnerable/underrepresentedgroups.

Answer“b”appliesifthenationalexecutivedoesnottakeconcretestepstoincorporatevulnerable/underrepresentedindividuals,ororganizationsrepresentingthem,intoparticipationmechanismsoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:Thegovernmenthasacomplaintchannelknownas"LAPOR"(https://www.lapor.go.id/)whichismanagedbytheIndonesianOmbudsman-PresidentialStaffOffice-MinistryofEmpowermentofStateCivilApparatus,butthischannelisonlyforreportingcasesofpublicservice.

Thereisnoeffortmadebythegovernmenttoensurevulnerablegroupshaveaccesstothismechanism.

Comment:



130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


1.Changesinmacroeconomiccircumstances2.Deliveryofpublicservices3.Collectionofrevenue4.Implementationofsocialspending

5.Changesindeficitanddebtlevels6.Implementationofpublicinvestmentprojects

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheimplementationoftheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetimplementationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeONLYtheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:c.Theexecutive’sengagementwithcitizenscoversatleastone(butlessthanthree)oftheabove-mentionedtopics.

Source:ThroughanewsstoryontheMinistryofFinancewebsite(http://www.anggaran.depkeu.go.id/dja/edef-konten-view.asp?id=1353),wefoundalinkexplainingabouttheBudgetGoesToCampus(BGTC).Wethink,thisBGTCisoneofthewaysthegovernmentengageswiththecommunitybutinalimitedscope,namelystudentsandacademics.ButthisforumdoesnotrefertospecificissuesintendedbyOBS

Comment:TheLAPORmechanismcoversthedeliveryofpublicservices(https://www.lapor.go.id/).



ResearcherResponsewescoredthisasCbecausetheLAPORmechanismcoversthedeliveryofpublicservices

131.Whentheexecutiveengageswiththepublic,doesitprovidecomprehensivepriorinformationontheprocessoftheengagement,sothatthepubliccanparticipateinaninformedmanner?

Comprehensiveinformationmustincludeatleastthreeofthefollowingelements:

1.Purpose2.Scope3.Constraints4.Intendedoutcomes5.Processandtimeline

GUIDELINES:ThisquestionrelatestotheGIFTprincipleof“Openness,”andaddresseswhethertheexecutiveprovidesrelevantinformationontheprocessoftheengagementbeforepublicparticipationtakesplace,inordertohelpcitizensengageeffectively.Thequestionaddresseswhetherthe“rulesofthepublicengagement”areclearlyspelledout,inadvanceandindetail,sothatthosemembersofthepublicwhowanttoengageknowhowtodoso,intermsofwhentheycandoso,whattheyareexpectedtoprovideinputon,bywhen,towhom,etc.Thisquestiondoesnotcoverthesubstanceoftheengagement,whichiscoveredbyquestions127and130.

Non-comprehensiveinformationmeansthatthegovernmentprovidesinformationthatincludesatleastonebutlessthanthreeoftheelementslistedabove.

Purposereferstoabriefexplanationofwhythepublicengagementisbeingundertaken,includingtheexecutive’sobjectivesforitsengagementwiththepublic.

Scopereferstowhatiswithinthesubjectmatteroftheengagementaswellaswhatisoutsidethesubjectmatteroftheengagement.Forexample,thescopemayincludehowacurrentpolicyisadministeredbutexcludethespecificsofthepoliciesthemselves.

Constraintsreferstowhethertherearethereanyexplicitlimitationsontheengagement.Anexampleofaconstraintcouldbethatanypolicychangesmustnotcost(orforgorevenue)morethanaspecificamountorhavenonetfiscalcost.

Intendedoutcomesreferstowhattheexecutivehopestoachieveasaresultoftheengagement.Examplesofintendedoutcomescouldberevisingapolicytobetterreflectcitizenorservice-userviewsortoimprovethewayinwhichaparticularprogramisadministered.

Processreferstothemethodsbywhichthepublicengagementwilltakeplaceandthediscretestepsintheprocess.Forexample,theprocessmaysimplybeaone-offInternet-basedconsultation,withasummarypublishedofpublicinputsandtheofficialresponse.Theprocessmayinvolvesimultaneousoroverlappingsteps,andmaybeconductedinoneroundorintwoormoreroundsofengagement.

Timelinereferstothespecificdatesonwhichthediscretestepsintheprocesswilltakeplace,orduringwhichtheywillbecompleted,andclearstartandenddatesfortheoverallengagement.

Answer“d”appliesiftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationorformulationstage.

Answer:c.Informationisprovidedinatimelymannerinbothoroneofthetwophases,butitisnotcomprehensive.

Source:throughanewsstoryontheMinistryofFinancewebsite(http://www.anggaran.depkeu.go.id/dja/edef-konten-view.asp?id=1353),wefoundalinkexplainingabouttheBudgetGoesToCampus(BGTC).Wethink,thisBGTCisoneofthewaysthegovernmentengageswiththecommunitybutinalimitedscope,namelystudentsandacademics.ButthisforumdoesnotrefertospecificissuesintendedbyOBS.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.Therequirementsfora“c”responseorabovearenotmet.Comments:Icannotfindanyinformationregardingcitizenengagementinbudgetformulationandimplementationatnationallevel.Eveninthelegalprocedureofplanningandbudgeting,bottomupapproachthroughtheMusrenbanghasonlyallowcitizenparticipationuptoprovinciallevel(andalsothoseinvited)Furthremore,theexplanationprovidedbytheresearchersdoesntfitthequestion.ThusIpreferDfortheanswer


ResearcherResponseithink,since2018ithasbeenchangesespecialyonmusrenbangprocess.aswecanseeinBappenaslinkhttps://musrenbangnas.bappenas.go.id/,theypublishmanyinformationaboutMUsrenbangNationalandalsotheygivealinktoregisteronlineandparticipateinMusrenbang.onbudgetformulation,MoFhaspublishedmanydataonlinebut,thereonlyalimitedareforpublictoparticipatenonbudgetformulation.so,iwillchangethescoretoBsomelinkofMusrenbang2018https://economy.okezone.com/read/2018/04/30/320/1892753/presiden-buka-musrenbangnas-bappenas-rencana-kerja-2019-kuathttps://www.bappenas.go.id/id/berita-dan-siaran-pers/fkp-penyusunan-rancangan-awal-rkp-2019-keberhasilan-pembangunan-nasional-keberhasilan-kolektif-pemerintah-dan-partisipasi-masyar/

IBPCommentDuringanIBPreview,thescoreforthisquestionisrevisedfromBtoC.DespitetheinformationonlineavailabletheMusrenbangprocess,thereislittleinformationexplaininghowtheinputsfromtheprocesswillbeusedbythenationalgovernmenttoinformthenationalbudgetingprocess.SimilarlyfortheLAPORreportingmechanism,itisnotclearhowthefeedbackonbudgetexecutionwouldbeusedbyspecificdepartmentsandagencies.Forthatreason,thescoreofCisappropriate.

132.Withregardtothemechanismidentifiedinquestion125,doestheexecutiveprovidethepublicwithfeedbackonhowcitizens’inputshavebeenusedintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedintheformulationoftheannualbudget,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:


-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotused.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor

-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:ThroughanewsstoryontheMinistryofFinancewebsite(http://www.anggaran.depkeu.go.id/dja/edef-konten-view.asp?id=1353),wefoundalinkexplainingabouttheBudgetGoesToCampus(BGTC).Wethink,thisBGTCisoneofthewaysthegovernmentengageswiththecommunitybutinalimitedscope,namelystudentsandacademics.ButthisforumdoesnotrefertospecificissuesintendedbyOBS

Comment:Theexecutivedoesnotprovidethepublicwithsuchfeedback.



IBPCommentTheresearchersresponseofDisconfirmed,howeverthisisinrelationtothenationalMusrenbangprocessassessedinrelatedquestions(Q125).ThereisnoinformationorreportavailableonhowtheMusrenbangprocesshasbeenusedtochangebudgetplanningatthenationallevel.

133.Withregardtothemechanismidentifiedinquestion128,doestheexecutiveprovidethepublicwithinformationonhowcitizens’inputshavebeenusedtoassistinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceivedduringtheimplementationoftheannualbudget,whichonesaretakeintoaccounttoimprovebudgetmonitoring,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:


-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputsreceived(e.g.,awrittentranscript)fromthepublicand

-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereorwerenottakenintoaccountbytheexecutiveduringbudgetmonitoring.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:Wedidnotfindamechanismforpublicparticipationpreparedbythegovernmentinprovidinginputontheimplementationofbudgetimplementationmonitoring.

OntheMinistryofFinancewebsite,weseea"contactus"(https://www.kemenkeu.go.id/)(featurebutafterwecheck,thefeatureisafeaturetorequestinformationservices.

Inaddition,thegovernmentalsohasacomplaintchannelknownas"LAPOR"(https://www.lapor.go.id/)whichismanagedbytheIndonesianOmbudsman-PresidentialStaffOffice-MinistryofEmpowermentofStateCivilApparatus,butthischannelisonlyforreportingcasesofpublicservice.

Comment:Wefoundnomechanismbywhichtheexecutiveprovidedinformationtothepublicabouthowcitizeninputwasusedtohelpmonitortheimplementationoftheannualbudget.



134.AreparticipationmechanismsincorporatedintothetimetableforformulatingtheExecutive’sBudgetProposal?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Sustainability,”“Timeliness”and“Complementarity”andaddresseswhethertheexecutiveisabletolinkparticipationmechanismstotheadministrativeprocessesthatareusedtocreatetheannualbudget.

Pleasenotethat“timetable”referstoadocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.ThisdocumentissometimesreferredtoasthebudgetcalendarandisthesamedocumentreferencedinQuestion53.

Answer“a”appliesifthenationalexecutiveestablishesaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudget.Foranswerchoice“a”,thetimetablemustbeavailabletothepublicpriortothebudgetpreparationprocessbeginning.

Answer“b”appliesiftheexecutivedoesnotestablishaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudgetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationorimplementationstage.


Source:

Comment:Indonesia'sPFMlawhassomeinformationaboutthebudgetcycle,howeveritdoesnotprovidespecificdatesandthereforedoesn'tqualifyasabudgetcalendar:Seep.20-25http://www.anggaran.depkeu.go.id/content/publikasi/buku%20alokasi%20belanja%20KL.pdf

Sincethereisnobudgetcalendar,ortimetablefortheformulationofthebudget,thisquestionisB.



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINESWhilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrentlyusetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipationmechanisms,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationand/orimplementationoftheannualbudget.

ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf

Toanswer“a,”alineministrymustuseopenparticipationmechanismsthatinvolvethepublicintheformulationorimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationorimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichalineministryseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

2)Alineministryconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andthelineministrydeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,thereshouldbesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothattheallCSOsandindividualmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.


Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.


Source:WedidnotfindanynewsontheLineMinistrywebsitesthatexplainedtheexistenceofapublicconsultationforumconductedbylineministriesintheformulationandimplementationofthebudget.someofthenewsaboutpublicparticipationthatwefoundontheministry'swebsitewasonlyonpolicydiscussions,forexampleintheMinistryofPublicWorksandPublicHousing(MinistryofPublicWorks)didpublicconsultationonregulationbutnotonbudgetformulationandimplementation.https://www.pu.go.id/berita/view/15996/lanjutkan-amanat-uu-jasa-konstruksi-ditjen-bina-konstruksi-kementerian-pupr-laksanakan-konsultasi-publik-rancangan-peraturan-pemerintah(ContinuetheMandateoftheConstructionServicesLaw,DirectorateGeneralofConstructionManagementoftheMinistryofPublicWorksandPublicWorksConductsPublicConsultationonDraftGovernmentRegulations)

Comment:




136.Doesthelegislatureortherelevantlegislativecommittee(s)holdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetand/orapprovalstages)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)hasputinplaceandisusingtoallowthepublictoparticipateintheirdeliberationsontheannualbudget.Thisincludesdeliberationsduringthepre-budgetphase(i.e.,whentheexecutiveisstillintheprocessofformulatingthedraftbudget)andthebudgetdiscussionsafterthebudgethasbeentabledtoparliamentandbeforeitisapproved.Inthecommentbox,pleasespecifyduringwhichstageofthebudgetcyclethelegislaturehasputinplaceapublicparticipationmechanism.

MechanismsthroughwhichmembersofthepublicreachouttoindividualMembersofParliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Ifthereismorethanonemechanism,pleaseselectamechanismthatbestshows/reflectsthelegislature’seffortstoincorporatecitizensintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenues,policyselection,andmacro-fiscalplanning(pleasenotethattheissueofcoverageiscoveredinasubsequentquestion).

Toanswer“a,”thelegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;butThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,butThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget


Source:Inparliamentthereisapublicmechanismofparticipationwhichisreferredtoasahearing.Inthishearing,thepubliccouldsubmitinputtotheDPRabouttheproblemstheyfaced.Butasfarastheobservationswemade,wedidnotfindanynewsontheparliament'swebsiteaboutmeetingwithcommunityatthetimeofbudgetformulationoftheannualbudget(pre-budgetand/orapprovalstages).

Someofthenewsontheparliamentarywebsiteisonlyrelatedtogeneralissues.Whilesomearerelatedtobudgetissues,itisnotevidentthatthesehearingsacceptpublicinput.(https://wikidpr.org/rangkuman/evaluasi-daya-serap-apbn-tahun-2017-dan-persiapan-pelaksanaan-apbn-tahun-2018-rdpu-komisi-10-dengan-kepala-perpusnas-ri-)

Comment:NotethisisachangeinscorefromOBS2017,whentheresearchernotedthatbylaw,thelegislaturecouldinvitemembersofthepublictotestify.

However,sincethisdoesnotappeartohappeninpracticethescorehereisnowD.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Thepubliccanattendthismeeting(withoutinvitationprocess)orjoinfromalivebroadcast.However,notestimonyfromthepublicisallowedatthosemeeting.

ResearcherResponsebylaw,thelegislaturecouldinvitemembersofthepublictotestify.However,sincethisdoesnotappeartohappeninpractice.Attendthemeetingwithouthaveanyrighttospeakisnotapublicparticipation.

IBPCommentThescoreofDisconfirmedforthisquestion.Whilethepubliccanattendmeetingsbetweentheexecutiveandlegislature,theycannotprovideanyinputduringthisforumandnomembersofthepublicorcivilsocietyareinvitedtotestify.Furthermore,sincethereisnootherwayforthepublictoprovideinputintotheseforums,thesemeetingsdonotmeetthestandardforaCresponse.ThescoreisthereforeconfirmedasD.

137.Duringthelegislativedeliberationsontheannualbudget(pre-budgetorapprovalstages),whichofthefollowingkeytopicsdoesthelegislature’s(orrelevantlegislativebudgetcommittee)engagementwithcitizenscover?


1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsidertherangeofmechanismscurrentlyusedbythelegislaturetopromotepublicparticipationduringlegislativedeliberationsontheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics,forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Ifthelegislature’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.


Source:wefoundmanynewsmedialinksaboutpublicconsultations/hearingconductedbyparliament,butunfortunatelythepublicconsultation/hearingwasonlyattendedbyrelevantministriesoragencies.therearenorecordsthatprovethepresenceofthecommunityintheprocess.Weassesspublicconsultationbutdonotjustifythecommunityinaccordancewiththeprinciplesofpublicparticipationinthisstudy.

someofthelinkare:1.https://www.bapeten.go.id/berita/rdp-komisi-vii-penetapan-anggaran-2019-141214(publicconsulationbetweenparliamentandMisnistryofresearch,technology,andhighereducation)2.http://www.komisiyudisial.go.id/frontend/news_detail/738/bahas-anggaran-ky-rdp-dengan-komisi-iii-dpr(hearingbetweenparliamentandYudicialCommission)3.https://www.bmkg.go.id/berita/?p=rapat-dengar-pendapat-pembahasan-rka-bmkg-tahun-anggaran-2019&lang=ID

Comment:



138.Doesthelegislatureprovidefeedbacktothepubliconhowcitizens’inputshavebeenusedduringlegislativedeliberationsontheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichthelegislatureprovidesinformationtocitizensonwhichpublicinputswerereceivedandhowinputswereusedduringlegislativedeliberations(pleasenotethatthesedeliberationscanrefertothepre-budgetandapprovalphases).By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbythelegislature.

Answer“a”applieswhenthelegislatureprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Anot-so-detailedreportonhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedinlegislativedeliberationsontheannualbudget(pleasenotethatthesedeliberationsrefertothepre-budgetandapprovalphases).

Answer“c”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)or


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.




Comment:



139.Doesthelegislatureholdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheAuditReport?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedto

allowingthepublictoattendorhearpublicbudgetdeliberations.

Akeyconstitutionalroleofthelegislatureinalmostallcountriesistooverseethegovernment’smanagementofpublicresources.WhiletheSupremeAuditInstitutionisresponsibleforcheckingthegovernment’saccountsandpublishingtheoutcomeoftheiraudits,foraccountabilitypurposesitisessentialthatthelegislaturereviewsandscrutinizesthosereports,andchecksonwhethertheexecutiveistakingtheappropriatecorrectiveactionsbasedontheSupremeAuditInstitution’srecommendations.

Holdingpublichearingstoreviewauditfindingsallowsthepublictolearnmoreabouthowthegovernmenthasmanageditsresourcesforthebudgetyearsthathaveended,anddemandaccountabilityincaseofmismanagementandirregularities.Reviewinganddiscussingthosereportsinpublicisthereforeakeyresponsibilityofalegislature.

Pleasenotethatby“AuditReport”werefertothesameauditreportassessedinthetransparencysectionofthisSurvey,i.e.,oneoftheeightkeybudgetdocumentsthatallgovernments(inthiscase,theSupremeAuditInstitution)mustproduce,accordingtobestpractice.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)haveputinplaceandusingtoallowthepublictoparticipateintheirdeliberationsontheAuditReport.

Mechanismsthroughwhichmembersofthepublicreachouttoindividualmembersofparliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Toanswer“a,”thenationallegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;BUTThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,BUTThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheAuditReport.




Comment:



140.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeintheSAI’sauditprogram(forexample,bybringingideasonagencies,programs,orprojectsthatcouldbeaudited)?

GUIDELINES:ThisquestionassesseswhethertheSupremeAuditInstitution(SAI)hasestablishedmechanismsthroughwhichthepubliccanprovidesuggestionsonissues/topicstobeincludedinitsauditprogram.Whendecidingitsauditagenda,theSAImayundertakeauditsforasampleofagencies,projects,andprogramsinthecountry;andsuchaselectioncouldbebasedoncomplaintsandsuggestionsmadebymembersofthepublic.Toreceivesuchsuggestions,theSAImaycreateformalmechanisms,likesettingupawebsite,hotline,oroffice(orassigningstafftoliaisewiththepublic).

Answer:a.Yes,theSAImaintainsformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeinitsauditprogram.

Source:wecannotfindanyformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeintheSAI’sauditprogram(forexample,bybringingideasonagencies,programs,orprojectsthatcouldbeaudited).thelinkofSAI(Indonesia-BPK)ishttp://www.bpk.go.id/id.

Comment:TheStateAuditBoard/BPKhasanonlineformwherethepubliccanprovidecomplaintsand/orsuggestionstoStateAuditBoard(http://www.bpk.go.id/formpage/complaints)However,thecomplaintformdoesnotspecificallyaskforinputintotheauditprogram.



ResearcherResponseBKPhasalinkhttp://www.bpk.go.id/formpage/complaintsandtillnowthelinkisstillexist.so"A'score

141.DoestheSupremeAuditInstitution(SAI)providethepublicwithfeedbackonhowcitizens’inputshavebeenusedtodetermineitsauditprogram?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheSupremeAuditInstitutionprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedtodeterminetheSupremeAuditInstitution’sauditprogram.By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbytheSupremeAuditInstitution.

Answer“a”applieswhentheSupremeAuditInstitutionprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublicand

-Anot-so-detailedreportonhowpublicinputswereusedornotused.ThisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedtodeterminetheSAI’sannualauditprogram.

Answer“c”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Thereceivedfromthepublicor


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetorifmaintainformalmechanismsthroughwhichthepubliccansuggestsissues/topicstoincludeintheSAI’sauditprogram.

Answer:b.Yes,theSAIprovidesawrittenrecordwhichincludesboththelistofinputsreceivedandasummaryofthehowtheinputswereusedtodetermineitsauditprogram.

Source:

ThePublicInformationManagementCenter(PPID)publishesthefollowingreports:https://e-ppid.bpk.go.id/page/lp/laporan-tahunan-pik

Comment:Seethisreportpublishedin2018on2017publicinformationactivities:https://e-ppid.bpk.go.id/uploads/lp/file_storage_1522812872.pdf

itincludesasummaryinsection2onCommunityComplaintServices.



142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.)?

GUIDELINES:Thisquestionmirrorsquestion140,butinsteadofcoveringpublicassistanceinformulatingtheSAI’sauditprogram,itfocusesonwhethertheSupremeAuditInstitutionhasestablishedmechanismsthroughwhichthepubliccanparticipateinauditinvestigations.Inadditiontoseekingpublicinputtodetermineitsauditagenda,theSAImaywishtoprovideformalopportunitiesforthepublicandcivilsocietyorganizationstoparticipateintheactualauditinvestigations,aswitnessesorrespondents.


Source:wecannotfindanyformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.).thelinkofSAI(Indonesia-BPK)ishttp://www.bpk.go.id/id.

Comment:

