Evaluation of 2014 East Kalimantan APBD Absorption

Samarinda, 10/2/15. The Governor's expert staff for Education, DR.H. Sigit Muryono delivered a discussion at the TEPPA pre-rapim meeting 2014 in the context of evaluating the achievements of the 2014 East Kalimantan Provincial Government program activities together with the Head of the East Kalimantan Province Inspectorate, M.Sa'duddin, AK and accompanied by the Head of the Regional Statistics and Development Control Division Bappeda East Kalimantan Province, Drs.H. Taufik Hermawan in the Repetada meeting room, 2nd floor of Bappeda, East Kalimantan Province, Jalan Kusuma Bangsa Samarinda.

Approximately fifty participants were Heads of SKPD or those representing the East Kalimantan Provincial Government.
Meanwhile, the 2014 TEPPA pre-rapim meeting in the Strategic Plan meeting room on the 3rd floor of the Bappeda of East Kalimantan Province was chaired by the Head of the Regional Development Bureau, Ir.H. Salman Lumoindang, MM was attended by Heads of SKPDs within the East Kalimantan Provincial Government or representatives of approximately fifty five people.

In delivering his discussion, DR. H. Sigit Muryono said that the target of achieving the 2014 East Kalimantan Provincial Government's budget absorption of IDR 11,206,226,283,596.20 (91.72%) from the 2014 APBD of IDR 12,217,683,000,000.00 did not reach the target of IDR 12,217,683,000,000.00. 96% experienced a deviation of - 4.28.

The stages of discussion of the evaluation of the achievements of programs and activities in 2014 include:
1. Realization and Silpa as of 31 December 2014 East Kalimantan APBD;
2. Grade and Development of SKPD as of 31 December 2014;
3. Performance Achievement Realization per KPA until 31 December 2014;
4. Conditions of General Packages, Strategic Packages & SKPD Special Attention Packages as of 31 December 2014;
5. Explanation of SKPD Red Packets;
6. Notes on Problems and Recommendations of the TEPPA Team regarding the Evaluation of 2014 Activity Program Achievements.

Problems related to planning that influence budget absorption include:
1. Limited time allocation for budget assistance and errors in DPA entry in SIMDA mean that there are still several activity programs that need to be revised regarding nomenclature, expenditure account codes and targets. Budget absorption is running slowly waiting for the completion of the DPA revision/shift process due to delays in proposed revisions from the SKPD. In fact, there were several SKPDs that were unable to realize their activity packages because they were late in revising the shopping account code for the activity packages that would be auctioned;
2. There are still several work packages whose land status is not yet clear, there is no planning/DED, the planning does not take into account the constraints of the physical conditions of the field (Geology/Rock Characteristics, Watershed Systems, Topography, etc.) but is forced to budget, so that implementation experiences obstacles, especially related to completion. review of design and land clearing;
3. There are still physical packages whose planning is made at the same time as the physical implementation, resulting in a reduction in physical implementation time allocation and delays in physical implementation due to waiting for the completion of the planning documents;
4. Several priority program/activity work packages implemented 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 Regency/City areas are hampered by regulations in the Regency/City which conflict with the planned work packages that have been prepared.

Problems related to the implementation of procurement of goods and services/auctions which affect budget absorption include:
1. There are differences in the number of auction packages and types of procurement in TEPPA and SIRUP because the verification of TEPPA data by SKPD does not match the SIRUP data;
2. The auction process was slow due to SKPD's hesitation regarding the ceiling to be auctioned due to budget efficiency and revision of work packages;
3. There are still several work packages that are delayed in implementation due to re-tendering;
4. The delay in issuing the PPTK Decree caused several work packages to be late for auction.

Problems related to technical implementation in the field which affect budget absorption include:
1. The honorarium expenditure ceiling allocated by most SKPDs has become SILPA due to restrictions on the payment of honorariums for activities since the enactment of Gubernatorial Regulation No.47/2014 as of 01 October 2014.
2. There were several construction work packages that were delayed in completion due to internal management problems and limited work equipment owned by third parties (contractors) as well as resistance from the community around the work site (socio-cultural problems) which ultimately hampered the implementation of the work.
3. The shopping package in the form of procurement of two-wheeled and four-wheeled official vehicles is progressing slowly due to waiting for the Regional Secretary's approval letter.
4. Mobilization of materials and tools at work sites in remote and hard-to-reach areas is often delayed.
5. Scarcity of supply of building materials.
6. The completion of land acquisition has not yet been completed.
7. The design review process was slow, resulting in physical implementation being delayed.

Recommendations related to planning problems that influence budget absorption
1. Changes to the planning mechanism from the RKPD preparation stage, RENJA SKPD, to the Budget Documents (DPA and RKA) so that they are in sync with the activity output volume targets and budget allocations:
a. The time allocation for the planning and budget document assistance process was extended.
b. Increase control over the DPA and RKA entry process in SIMDA.
c. Clarify the target size and volume of expenditure output for each activity to facilitate the verification process related to procurement/auction methods and the form of activity output as a basis for carrying out evaluation and monitoring of activities.
d. The determination of KPA and PPTK is adjusted to the activity program which is the main task and function (tupoksi), for a KPA is responsible for a minimum of 1 (one) program and for a PPTK is responsible for a minimum of 1 (one) activity. This is to make it easier to measure the performance of each KPA and PPTK against the achievements of the activity programs for which they are responsible.

2. Improving planning mechanisms in each SKPD:
a. prepare a draft RKA before the implementation of the Musrenbang and SKPD Forum;
b. Verify data (intended target group) and location (status and physical condition of land) of activities before preparing activity planning and budget documents;
c. Preparation of planning documents is prepared before the year of physical work implementation;
d. Improve internal coordination and consolidation between the Head of SKPD as budget user, Head of Division as KPA and Head of Sub Division/Sub Division as PPTK.

3. Avoid revisions to work packages that involve moving activity program account codes or capital expenditure and service goods account codes, so that they can be implemented before changes to the APBD (P-APBD) are determined;

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

Recommendations related to problems in the implementation of procurement of goods and services/auctions which affect budget absorption include:

1. Preparation of work packages to be auctioned in the DPA document so that they conform to the provisions on the types of goods or services stipulated in Presidential Regulation (Perpres) No. 70 and its amendments;
2. Combining auction packages and splitting auction packages which determines the procurement method for auction packages so that it is reflected in the DPA and in accordance with the General Procurement Plan (RUP);
3. The procurement of goods and services/auction process is expected to be completely completed before March 31;
4. Data entry in the General Procurement Plan Information System (SIRUP) so that it can be completed before December 31 of the previous fiscal year;
5. Requirements for the auction winner for the physical work package to show proof of the availability of work support equipment, especially for road construction work packages that require an Asphalt Mixing Plant (AMP);
6. To improve the quality of consultancy work output, a clear and measurable work reference framework (TOR) is needed related to the qualifications of service providers and technical standards in accordance with the output to be produced;
7. To improve the quality of construction work output, clear and measurable work plans and requirements (RKS) and RAB are needed related to the qualifications of service providers and technical standards in accordance with the output to be produced.

Recommendations related to technical implementation problems in the field that influence budget absorption include:
1. Implementation of the Swakelola work package to be implemented from January;
2. Implementation of the physical work package has been carried out since April;
3. Implementation of land acquisition work to be completed before the fiscal year for the implementation of the physical package;
4. Design review work to be completed before the fiscal year for implementing the physical package;
5. Verify data on activity target groups and socio-cultural problems so that they can be resolved before the fiscal year for implementing the physical package;
6. Avoid revising work packages that will be auctioned.

Realization of SKPD under the coordination of the Assistant for Government Affairs includes:
1. Coordination of 9 SKPDs with a percentage of financial absorption as of 31 DECEMBER 2014 of 90%;
2. The highest uptake was at the LAW BUREAU at 95.65%;
3. The lowest uptake was at KESBANGPOL at 79.22%.

Realization of SKPD under the coordination of the Assistant for People's Welfare includes:
1. Coordination of 16 SKPDs with a percentage of financial absorption as of 31 DECEMBER 2014 of 87.82%;
2. The highest uptake was at AW SYAHRANIE Regional Hospital at 98.37%;
3. The lowest absorption was at DISDIK at 77.85%;
4. AUCTION Red Packages are found in DINKES 1 Package, DISNAKER 1 Package, DISDIK 1 Package;

Realization of SKPD under the coordination of the Assistant for GENERAL ADMINISTRATION includes:
1. Coordination of 10 SKPDs with a percentage of financial absorption as of 31 DECEMBER 2014 of 83.61%;
2. The highest absorption was at the INSPECTORATE at 93.81%;
3. The lowest absorption was at the BUREAU OF FINANCE at 74.70%;
4. AUCTION Red Packages are found in DISPENDA 1 Package, BANDIKLAT 1 Package.

Realization of SKPD under the coordination of the Assistant for ECONOMICS AND DEVELOPMENT includes:
1. Coordination of 17 SKPDs with a percentage of financial absorption as of 31 DECEMBER 2014 of 88.02%;
2. The highest uptake was at the DEPARTMENT OF LIVESTOCK at 94.80%;
3. The lowest uptake was at BANGDA BUREAU at 81.86 %;
4. AUCTION Red Packets are still available at the AGRICULTURAL SERVICE 2 PACKAGES, DISBUDPAR 2 PACKAGES, MARINE AND FISHERIES SERVICES 1 PACKAGE, FOOD SECURITY AGENCY 1 PACKAGE, PUBLIC WORKS DEPARTMENT 9 PACKAGES, DISPERINDAG 9 PACKAGES.

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