Upload
lalasa
View
98
Download
7
Tags:
Embed Size (px)
DESCRIPTION
SISTEM PERBENDAHARAAN & ANGGARAN NEGARA (SPAN/ e-Budgeting ). Bobby Nazief Staf Khusus MENKEU bid. Teknologi Informasi. PUBLIC FINANCIAL MANAGEMENT (PFM) REFORMS IN INDONESIA. Key financial management reform objectives Improve institutional image through adopting principles of Good Governance - PowerPoint PPT Presentation
Citation preview
SISTEM PERBENDAHARAAN & ANGGARAN NEGARA(SPAN/e-Budgeting)
Bobby Nazief
Staf Khusus MENKEU bid. Teknologi Informasi
PUBLIC FINANCIAL MANAGEMENT (PFM) REFORMS IN INDONESIA Key financial management reform objectives
Improve institutional image through adopting principles of Good Governance
Strengthen fiscal control ensure effective implementation of the budget allocations greater transparency in government financial management.
The DPR enacted several laws to support the reform objectives State Finance (Law 17/2003) State Treasury (Law 1/2004) State Audit (Law 15/2004)
An Integrated Financial Management Information System (IFMIS) is essential to introduce and sustain these reforms
IFMIS will be implemented through Sistem Perbendaharaan dan Anggaran Negara (SPAN)
2
SPAN AS THE FOUNDATION FOR PFM REFORMS Accounting and Budgetary Reforms:
Integrates budget execution across ministries, as required for MTEF and Performance Based Budgeting reforms
Provides the ability to maintain a centralised General Ledger (GL) system for all Government agencies
Provides the data integrity, flexibility and consistency required for modernization of accounting, budgeting and reporting
Provides a “single window” electronic interface for other systems such as payroll, debt management, procurement, and audit.
Organizational Reforms: Operationalizes the business process reforms underway in KPPNs Executes processes and applies controls with minimal manual
intervention, allowing personnel to focus on analysis and strategy
Banking and Cash Management Reforms: Enhances the benefits of TSA reform. Automates bank reconciliation and enables electronic interfaces
between banks and treasury offices. Enables Treasury participation in BI’s payment system reforms
and provides real time information to BI for monetary policy and debt management
3
LINE MINISTRIES
• RKA-KL• DIPA
SISTEM AKUNTANSIINSTANSI
SISTEM PENGELOLAAN & AKUNTANSI UTANG
SISTEM PENGELOLAAN & AKUNTANSI INVESTASI
EXTERNAL LINKS
• KOMITMEN• SPM
MOF
SISTEMPERBANKAN
BANK INDONESIA• RTGS• BIG-eB• SSSS-TERMINAL
DATA PROYEKSI: • PENERIMAAN• PENGELUARAN
MODUL PENERIMAANNEGARA (MPN)
MAIN USERS
UNIT ESELON 1 DEPKEU
DEP. TEKNIS
AUDITOR:• IRJEN• BPK• BPKP
BAPPENAS
DJPBN:• PUSAT• KANWIL• KPPN
DJA
OTHER USERS
SISTEM AKUNTANSIBARANG MILIK NEGARA GL
DATA PROYEKSI: • PENERIMAAN• PENGELUARAN
SPAN CONTEXT
4
DirectorateGeneral of
Budget
LineMinistryline ministryreconciles
informationfrom Treasury
and SUs toprepare
departmentalaccounts
SpendingUnits
CentralBank(TSA)
DirectorateGeneral ofTreasury
Treasury Units
(KPPN)
COMMERCIAL
BANKS
4. SpendingUnit forwards
paymentrequest to KPPN
6. KPPNprocesses
SU payment requests
3. Treasuryenters initial
budget appropriations, allotments, cash limits
and in yeartransfer data to
Treasury system
5. Internal audit performs on lineand concurrent verification
of sample transactionsas they are processed
by the KPPN
9. DIEAaccessesTreasury
system toProduce reports
Accounting Reports from Treasury
Accountingreports
fromSpending
Unit
7. Treasurysystempasses
paymenttransaction to
theInterbankclearing
system-RTGS
10. Treasury producesconsolidated
fiscalreports from
the Treasury system
Other StakeHolders
11. Treasury producesBudget execution
reportsfor other stake holders
1. BudgetAppropriations
BankingNetwork
DIEA
2. DG- Treasury approves
Budget allotmentsand cash limits forsubordinate units
Internal audit section
8. Treasuryreceives
information onDeposits
in TSA ( e.g.tax and Revenue
Receipts,broken
down byindividual
transactionsvia RTGS Tax
payersSuppli
ers
Kanwil/KPPN Access to zero balance accounts in
Commercial banksfor cash disbursements/deposits
CORE FUNCTIONAL PROCESSES & INFORMATION FLOWS
5
BENEFITS TO KEY STAKEHOLDERS
The Directorate General of Treasury in the Ministry of Finance, and its regional offices to undertake budget implementation, including payment processing, and perform associated accounting functions, including reporting in a near real-time manner;
The Directorate General of Budget and Fiscal Balance of the MOF to obtain the status of actual expenditures to enable budget monitoring and assist in budget preparation for out years;
The Cash Management Department of the Directorate General of Treasury to provide the information it requires for cash management;
Line ministries and agencies, to access financial information and reports pertaining to their organization;
By the Government auditing organizations (BPKP and BPK) to access financial transaction data for auditing purposes.
6
KEY BENEFITS OF SPAN - SUPPORTING BUDGET & TREASURY OBJECTIVES (1) SPAN is the tool that will enable the key transformation of DG Treasury business operations by providing: A reliable cash management system which will enable the preparation of cash flow forecasts and plans.
Effective control budget allocation, expenditure commitments, and spending limits.
Capture of payment data at source, with data being entered once only, and online transfer to centralized and consolidated databases.
Maintenance of comprehensive and reliable centralized databases of all government financial transactions, covering the full range of financial processes from budget preparation, allocation, commitment, spending, accounting etc; provide an associated budget rules database.
A comprehensive reporting system that enables reliable management reports on government financial operations to be generated in real time enabled by modern information systems and made available to all stakeholders.
7
KEY BENEFITS OF SPAN - SUPPORTING BUDGET & TREASURY OBJECTIVES (2)
Readily accessible and complete data records of all financial operations to enable full and comprehensive audits to be conducted using electronic audit tools.
Comprehensive online capabilities to Line Ministries and other agencies to enable them to submit information electronically and interrogate online centralized databases to access their information.
Progressive transition to accrual based accounting systems, as mandated by the State Treasury Law.
Fully automated treasury operations, reporting and accounting.
8
BASIC OBJECTIVES OF SPAN Control: over the Government’s
budget and the assets and liabilities of government; and
Reporting: comprehensive, reliable and timely information on the financial position of the Government so as to facilitate government financial management.
9
SPAN FUNCTIONS
1. Budget Preparation2. Management of Spending Authority3. Commitment Management4. Payment Management5. Processing of Government Receipts6. Cash Management7. General Ledger & Chart of
Accounts (CoA)8. Reporting9. Maintenance of Reference
Information 10
Systems are aligned according to business functions (e.g. RKA-KL for Budget Planning and SP2D for Budget Execution)
Data is owned by applications and requires manual re-entry People specialise in use of a single application There is lack of integrated reporting It is difficult to reconcile information from different systems for an accurate and reliable view
RKA-KL DIPA SP2D Reporting
Current Systems
11
Budget Cycle
Core Accounting SystemGeneral Ledger Accounting
Financial Reporting
Treasury/Cash ManagementBank Reconciliation
Budget Preparation
ReportingFinancial Statements, Annual Reports, Management Reports, Stakeholder Reports
Fixed Asset Management
Stores and Inventory Management
Accounts Payable
Government ReceiptsGovernment Receipts
Payroll
Human Resources
Pensions
Customs and Tax Revenue
Customs and Tax Revenue
BUDGET PREPARATION ENHANCEMENTMacro-economicForecastsMTEF PreparationPerformance-based Budgeting
Debt Management System
Central/Commercial Bank
Central/Commercial Bank
Audit
Audit
Budget Allocation
Budget Commitment
Budget Execution
Purchasing
Revenue ManagementP
rocuremen
t
SPAN AS THE FOUNDATION OF IFMIS
12
Core Elements of SPAN
Additional Subsidiary Ledgers or Modules
Feeder Systems
Audit
Ledger Data and Information Flows
Budget Data and Information Flows
LEGENDS
13
The SPAN solution will be aligned according to business processes The SPAN solution will encompass and cut across organisational functions
SPAN will allow many features to be accessed by different people Boundaries between applications will become blurred through automated integration with systems like MPN, Debt Management, Investment Management, Asset Management
RKA-KL DIPA SP2D Reporting
Budget Planning to Budget Execution
Satker
Standardising User Interfaces and Application Interfaces will allow faster, better integration of processes across business functions.
SPAN WILL ALLOW INTEGRATION AND STANDARDISATION OF BUSINESS PROCESSES
SPAN INFRASTRUCTURE
Internet
Closed Call Group(0801, 0809, etc.)
Internet(PT Indosat)
Leased Line
MoF JakartaLapangan Banteng/Wahidin Campus
Extended Jakarta MoF Campus (Frame Relay, Leased Line,
Wireless, etc.)
Dial-u
p
Dial-up
PT TelkomNetwork
Category 1 Satellite Offices(high-volume traffic, i.e., Kanwil/KPPN)
Category 2 Satellite Offices(Intermittent traffic, i.e., LMRO/LMSU)
Data Recovery Center(Bandung)
Fiber Optic
Bac
kup
Dia
l-in
Link
IndonesianBanking System
A
E D
G
B
F
C
15
SPAN TIMELINE
16
Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2
2008 2009 2010 2011 2012 2013
COTS Fit-Gap Analysis
COTS Fit-Gap Analysis
COTS Configuration
COTS Configuration
Improvement of Business Process & Financial Management
Improvement of Business Process & Financial Management
COTS CRPCOTS CRP COTS PilotCOTS Pilot COTS Roll-OutCOTS Roll-Out
Change Management & CommunicationsChange Management & Communications
Assess-ment & PlanningAssess-ment & Planning
Funded by World Bank 2-Stage Bidding Procurement:
1st Stage: October ’05 (IFB-01/GFMRAP/2005) 2nd Stage: April ’08 (IFB-02/GFMRAP/2007) 2nd Stage (re-do): October ‘08