REGIONAL REVENUE AND

EXPENDITURE BUDGED

KELOMPOK 3
- Dewi Anggi Purwati
- Gresya Sinaga
- Seidhu Kumaren
 GREETING

Good afternoon Teachers

and all friends.
We from group 3 would like to
convey the results of our
presentation entitled
''REGIONAL REVENUE AND
EXPENDITURE BUDGED''.
hopefully it's useful for
everyone.
Thank you.
 CHAPTER II

A. DEFINITION
OF REGIONAL
AND
B. THE CYCLE
EXPENDITURE
OF REGIONAL
BUDGET
AND
EXPENDITURE
BUDGED
BULLET PObullet point listNT LIST

A. DEFINITION OF REGIONAL AND B. THE CYCLE OF REGIONAL AND

EXPENDITURE BUDGET EXPENDITURE BUDGED

Drafting the Regional and Expenditure

Budged
 Supervision the Regional and
Expenditure Budged
 Implementation of shopping
 Accountability the Regional and
Expenditure Budged
 Approval of plans the Regional and
Expenditure Budged
 Supervision of the APBD
A. DEFINITION OF REGIONAL AND
EXPENDITURE BUDGET
Functions of the Regional Revenue and Expenditure Budget (APBD) :
1. Based on Law no. 17 of 2003 Article 3 paragraph (4), the authorization function,
which is the basis for implementing the APBD, includes the following.
2. Regional income and expenditure in the year concerned. The planning function is
a guideline for local government management in planning activities for the year
concerned.
3. The supervisory function is a guideline for assessing the suitability of budget
implementation for regional government administration activities
4. The allocation function is a medium for creating jobs, reducing unemployment and
waste of resources and increasing the efficiency and effectiveness of the economy.
5. The distribution function is a tool that is able to guarantee the implementation of
a sense of justice and propriety.
6. The stabilization function is a tool to maintain and strive for fundamental
balance in the regional economy
WE WILL TALK ABOUT THIS FIRST

> Drafting the Regional and Expenditure Budged

Drafting the Regional
and Expenditure
Budged

A. Parties involved in preparing the RAPBD:

 1) Regional Government Budget Team (TAPD)

 2) Regional Work Unit (SKPD).
 3) Regional Financial Management Officer (PPKD
b. Documents in preparing c. RAPBD Preparation
the RAPBD Process

 1) General APBD Policy (KUA).  1) Preparation of General APBD

 Policy (KUA APBD)
2) KUA memorandum of
agreement.  2) Preparation of Temporary
 Budget Priorities and Ceilings
3) Temporary Budget Priorities
(PPAS).
and Ceilings.
 3) Preparation of circular letter
on guidelines for preparing RKA
SKPD
 Supervision the
Regional and
Expenditure Budged

A. Relevant parties in RAPBD Validation

1) Regional Government Budget Team (TAPD)
2) Regional Work Unit (SKPD).
3) Regional Financial Management Officer (PPKD)
b. Documents in ratifying
the RAPBD
 Documents in ratifying the RAPBD
include the RAPBD, financial notes,
and attachments, which consist of
a summary of the APBD,
expenditure recapitulation, list of
number of employees, list of
regional receivables, list of
regional investments, list of
additions and reductions to fixed
assets, and list of reserve funds.
c. RAPBD ratification process
 1) Discussion of the RAPBD.
 2) Evaluation of the RAPBD and
Draft Regional Head Regulations
Elaborating the APBD.
 3) Determination of Regional
Budget Regulations and Regional
Head Regulations Elaborating the
APBD
 Implementation of
shopping

a. Related parties in the implementation of income

1) Revenue treasurer.
2) Budget users
3) Estimated user power
b. Documents that are in the
implementation of income
 Documents related to the
implementation of income include
regional tax assessment letters
(Regional SKP), regional levy
regulations (Regional SKR), deposit
receipts (STS), and proof of
payment (STBP)
c. Income implementation
process
 The revenue implementation
process consists of revenue
collection and the creation of a
revenue accountability report (LPJ
Revenue)
 Accountability the
Regional and
Expenditure Budged
a. The parties involved in the
implementation of spending:
1) Regional government budget
team (TAPD).
2) Regional Work Units (SKPD). 3)
Regional financial management
officials (PPKD).
3) Issuance of a letter of provision of funds
b. Documents in the implementation of
spending
These documents include budget
implementation documents (DPA), cash
budget, fund provision letter (SPD), payment
request letter (SPP), payment order (SPM),
and fund disbursement order (SPPD).
c. Shopping implementation process
1) Preparation of budget implementation
documents (DPA).
2) Preparation of cash budget.
(SPD
 Approval of plans
the Regional and
Expenditure Budged
b. SKPD financial report documents
These documents include budget
realization reports (LRA), operational
reports (LO), equity change reports,
balance sheets, and Notes to Financial
Reports (CaLK)
a. Relevant parties in APBD
accountability
1) Regional financial management
official (PPKD).
2) SKPD financial administration c. The process of preparing financial reports
official (PPK SKPD) and accountability
3) Budget user (PA) 1) Preparation of SKPD financial reports.
2) Preparation of regional government
financial reports
3) Examination of local government
financial reports.
 Supervision of
the APBD
a. Supervision is based on supervisory
independence:
1) Internal supervision, is supervision
carried out by supervisory apparatus
located outside the supervised
organization (BPKP and Regional
Inspectorate).
2) External supervision, is supervision
carried out by supervisory apparatus
within
b. Supervision based on supervision time:
1) Preventive supervision, is supervision
carried out to prevent irregularities in the
implementation of activities.
2) Repressive supervision, is supervision
carried out to compare what has
happened with what should have
happened after the activity has been
carried out.
c. Supervision based on the subject of
supervision:
1) Attached supervision is supervision
carried out by direct superiors. Example:
Head of SKPD supervises PPK SKPD in
making SPM.
2) Functional supervision, is supervision
carried out by institutions whose main
task is to carry out supervision (BPK, BPK
and Regional Inspectorate).
 CHAPTER III
CONCLUSION AND
RECOMMENDATION

B. RECOMMENDATION

A. CONCLUSION
A. CONCLUSION

 Regions are all regional rights and obligations in the context of

administering regional government which can be valued in
money, including all forms of wealth related to the rights and
obligations of the region.
 APBD general policy (KUA) is a document containing policies in
the areas of income, expenditure and financing as well as their
underlying assumptions for a period of 1 (one) year
B. RECOMMENDATION

 The function of the APBD is based on Law no. 17 of

2003 Article 3 Paragraph (4), includes the
authorization function, planning function, monitoring
function, allocation function, distribution function,
stabilization function
 Budget realization report (LRA) income represents all
cash receipts account general government which is
the right of the government and does not need to be
repaid by government
Closing

That's all the results of our

presentation. Thank you for the
attention of all teachers and
friends.
I end with Good afternoon