In the delivery of the discussion Dr. H. Sigit Muryono said that the target of achieving the absorption of the East Kalimantan Provincial Government Budget in 2014 was Rp.11,206,226,283,596.20 (91.72 %) from the 2014 APBD Rp 12,217,683,000,000.00 did not reach the target to reach 96 % experienced deviations by - 4.28.

Stages of Discussion Evaluation of Program and Activities Achievements in 2014 are delivered, among others:
1. Realization and Silpa as of December 31, 2014 East Kalimantan APBD; 2. Grade and Development of SKPD S.D as of December 31, 2014;
3. Performance of Achievement Realization per KPA to 31 December 2014;
4. Conditions of General Packages, Strategic Packages, & SPPD SPIGHT SPPD S.D PACKAGE as of December 31, 2014;
5. Explanation of the SKPD red package;
6. Note Problem and Recommendation of the Teppa Team related to the evaluation of the 2014 activity program achievement.

Problems related to planning that influence budget absorption include: 1. Limited Allocation of Budget Assistance Time and DPA Entry error in SIMDA so that there are still several program activities that need to be revised related to nomenclature, shopping account code, and target. Budget absorption is slow to wait for the completion of the revision/shift process of DPA caused by the late revision proposal from the SKPD. In fact, there are some SKPDs that cannot realize their activity packages due to being late in revising the expenditure account code for the activity package to be laughed at; 2. There are still a number of work packages that are unclear land status, there is no plan/DED, planning does not take into account the physical conditions of the field (geology/rock characteristics, watershed systems, topography, etc.) but forced to be budgeted, so that the implementation experiences obstacles, especially related to the completion of the design and landing of land;
3. There are still physical packages whose planning is made in conjunction with its physical implementation, resulting in a reduction in the allocation of physical implementation time and delays in physical implementation due to waiting for the completion of the planning document;
4. Several priority programs/priority activities carried out have not yet led to the achievement of RKPD targets because the budget allocation provided is limited due to budget efficiency; 5. Several construction work packages carried out in the district/city area are constrained in regulations in districts/cities that collide with the planning of work packages that have been prepared.

Problems related to the implementation of the procurement of goods and services / auctions that affect the absorption of the budget, among others:
1. There are differences in the number of auction packages and types of procurement, on TEPPA and syrup because the verification of TEPPA data by SKPD is not in accordance with syrup data;
2. The auction process was slow because of the SKPD doubts of the ceiling to be auctioned due to the efficiency of the budget and revision of the work package;
3. There are still a number of work packages that are late in its implementation due to auction; 4. The late issuance of the PPTK SK causes several work packages to be late to be laughed at.

Problems related to technical implementation in the field that affect budget absorption include:
1. The honorarium shopping ceiling allocated by most SKPDs to SILPA due to restrictions on payment of honorarium activities since the enactment of the Pergub No.47 /2014 as of October 1, 2014.
2. There are several construction work packages that are late for completion due to internal management problems and limited work tools owned by third parties (contractors) as well as community rejection around the work location (socio -cultural problems) which ultimately hamper in the implementation of work. 3. Shopping packages in the form of procurement of two -wheeled and four -wheeled official vehicles running slowly due to waiting for the regional secretary approval letter. 4. Mobilization of materials and tools at work locations in remote areas and difficult to reach is often late. 5. Scarcity of building materials. 6. The incomplete completion of land acquisition. 7. The design review process is slow so that physical implementation becomes late.

Recommendations related to planning problems that affect the absorption of the budget
1. Changes in the planning mechanism from the RKPD, SKPD Renja, up to Budget Documents (DPA and RKA) stages so that synchronous is related to the target volume of activities and budget allocation:
a. The time allocation for the planning and budget document assistance process is extended.
b. Increase control of the DPA and RKA entry process in SIMDA.
c. Clarify the size of the target and volume of expenditure output in each activity to facilitate the verification process related to the procurement/auction method and the form of output activities as a basis for implementing evaluation and monitoring activities.
D. The determination of KPA and PPTK is adjusted to the program of activities that are the main tasks and functions (tupoksi), for a KPA responsible for at least 1 (one) program and for a PPTK is responsible for at least 1 (one) activity. This is to make it easier to measure the performance of each KPA and PPTK to the achievement of the program of activities that are their responsibility.

2. Increase the planning mechanism in each SKPD:
a. Develop a RKA draft before the implementation of the Musrenbang and the SKPD forum;
b. Verify data (target group) and location (status and physical condition of the land) Activities before preparing planning documents and activities of the activity;
c. The preparation of planning documents is prepared before the year of implementation of its physical work;
D. Improve internal coordination and consolidation between the Head of SKPD as the Budget User, the Head of the Division as the KPA and the Head of the Sub -Division/Subdivision as PPTK.

3. Avoid revision of work packages that are in nature to move the account account code for activities and capital expenditure account codes and service goods, so that it can be implemented before the APBD Amendment (P-APBD) can be implemented;

4. Planning for construction work packages to take into account the time completion of work rationally.

Recommendations related to the Problem of Implementing Goods and Services/Auctions that affect budget absorption include:

1. The preparation of the work package to be auctioned in the DPA document in order to adjust to the provisions of the type of goods or services that have been determined in the Presidential Regulation (Perpres) No.70 and their changes;
2. Merging auction package and auction package breakdown that determines the auction package procurement method so that it is reflected in the DPA and in accordance with its General Procurement Plan (RUP); 3. The process of procuring goods and services/auction is expected to be completely completed before March 31; 4. Data entry on the General Procurement Plan Information System (syrup) so that it can be completed before December 31 of the previous fiscal year; 5. The auction winner requirements on the physical work package to show proof of the availability of work supporting tools, especially in the road construction work package that requires the Asphalt Mixing Plant (AMP); 6. To improve the quality of consultancy work output, a clear and measurable workforce framework (KAK) is needed related to the qualifications of service providers and technical standards in accordance with the output that you want to produce; 7. To improve the quality of construction work output requires a work plan and clear and measurable RAB and RAB related to the qualifications of service providers and technical standards in accordance with the output that you want to produce.

Recommendations related to technical implementation problems in the field that affect budget absorption include: 1. Implementation of self -management work packages to be carried out since January; 2. Implementation of physical work packages so that it has been carried out since April; 3. Implementation of land acquisition work to be completed before the fiscal year implementation of the physical package; 4. Design review work to be completed before the physical package for the physical package; 5. Verification of Group Data Target Activities and socio -cultural problems so that it can be completed before the fiscal year for the implementation of the physical package; 6. Avoid the revision of the work package to be auctioned.

The realization of the SKPD under the coordination of the Assistant in the field of government includes: 1. Coordination of 9 SKPD with the percentage of financial absorption December 31, 2014 of 90 %;
2. The highest absorption is in the legal bureau of 95.65 %;
3. The lowest absorption is in the Kesbangpol by 79.22 %.

Realization of the SKPD under the coordination of assistant in the field of people's welfare includes:
1. Coordination of 16 SKPD with the percentage of financial absorption December 31, 2014 amounting to 87.82 %;
2. The highest absorption is in AW Syahranie Regional Hospital at 98.37 %;
3. The lowest absorption is in Disdik by 77.85 %; 4. Auction red package is found in 1 package, 1 package disnaker, 1 package disdik;

The realization of the SKPD under the coordination of assistant in the field of general administration includes: 1. Coordination of 10 SKPD with the percentage of financial absorption December 31, 2014 amounting to 83.61 %;
2. The highest absorption is in the inspectorate of 93.81 %;
3. The lowest absorption is in the Financial Bureau of 74.70 %;
4. The auction red package is found in 1 package dispenda, Bandiklat 1 Package.

Realization of the SKPD under the coordination of Assistant in Economy and Development, among others: 1. Coordination of 17 SKPD with the percentage of financial absorption December 31, 2014 amounting to 88.02 %;
2. The highest uptake is in the livestock service of 94.80 %;
3. The lowest absorption is in the Bangda Bureau of 81.86 %;
4. The red package is still available in the 2 Package Agriculture Office, 2 Package Disbudpar, 1 Package of Maritime and Fisheries Office, 1 Package Food Security Agency, 9 Public Works Department, 9 Package Disperindag.

(Public Relations Bappeda Province of East Kalimantan/Sukandar, S. Sos).