Methods of Data Collection and Analysis

Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia 11

b. Methods of Data Collection and Analysis

Data on APBDs and regional development was collected both at the local level and nationally. In regions, information was brought together via formal freedom of information FoI processes similar to those used in KiPAD, and informally by local researchers with the help of Kinerja local public service specialists. To supplement that information, researchers had recourse to the APBD database within the Directorate-General of Regional Fiscal Balance Ministry of Finance MoF and reports of local government finances LKPD for short done by the national Audit Board BPK. Information on regional development was gathered from various sources: the Central Bureau of Statistics BPS; the National Team for the Acceleration of Poverty Reduction TNP2K for short; the publication Regional Development in Figures PDDA ; local governments provinces, kabupatens and cities; the World Bank; and relevant central government ministries. Table 1.2 Data Used and Its Sources No Data Data Type Source 1 Summaries of 2008-2010 local budgets PlannedAdopted, Revised, Realized APBD, BPK Audit Reports LKPD 2 Summaries of 2011 local budgets PlannedAdopted APBD, LKPD of BPK 3 Summaries of 2008-201of local budget items PlannedAdopted D-G for Fiscal Balance MoF and World Bank 4 Agenda – Programs and Activities 2008-2010 Realized APBD and D-G for Fiscal Balance MoF 5 Agenda – Program and Activities 2011 PlannedAdopted APBD and D-G for Fiscal Balance MoF 6 ―Adjustment‖ Funds 2008-2011 PlannedAdopted D-G for Fiscal Balance MoF 7 Data of 2010 Population Census - Central Bureau of Statistics BPS 8 Education Statistics - BPS, TNP2K, World Bank Ministry of National Education 9 Health Statistics - BPS, TNP2K 10 Statistics on Roads and Bridges - World Bank and PDDA 11 Other Statistics - BPS Rema rks: 2010 APBD-Ps were not a va ila ble for the city of Ba nda Aceh or Bulukumba ; those for Aceh Tengga ra , Simeulue, Bengka ya ng a nd Sekada u were una ble to be a ccessed. APBD-Ms were used in Jember, Bondowoso and Probolinggo. Funds referred to a re: Fund for Infra structure a nd Public Fa cilities, 2008 Minister of Fina nce Regulation PMK.81PMK 0720 08; Deta ils of Fund to Strengthen Fisca l Decentra liza tion to Speed up Regiona l Development, 2009 and 2010 PMK 42PMK 072009 a nd PMK 118PMK 07201 0; Additiona l Income for Tea chers, 2009 and 2010 PMK 223PMK 072009 a nd PMK 119PMK 072010; Regiona l Incentives Fund, 2010 a nd 2011 PMK 198PMK072009 a nd PMK 61PMK 072011; Fund to Strengthen Loca l Infra structure a nd Public Fa cilities, 2010 a nd Fund for Accelera tion of Development of Loca l Infra structure, 2011 PMK 140PMK.072011; a nd Fund for the Strengthening of Loca l Infr a structure 2011 PMK 25PMK072011. Data was processed in stages: data entry, cross-checking, compilation and interpretation. Locally obtained data was entered by on-the-spot researchers; nationally sourced data by Seknas FITRA staff. All data was arranged by region and year, double-checked with other sources and only then analyzed and interpreted. Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia 12 • Growth and shape of budget income, expenditure and financing • Development of education, health and public works programs Trends • Relevance to issues faced locally • Emphases in local expenditure Proportions •Relationship between local expenditure and local development indicators Corrleations Analytical techniques used included identification of trends, calculating proportions and establishing correlations, along the lines of the following flow chart. Researchers analyzed overall budgets, but focused particularly on education, health and public works . The aim of the broad analysis was to gain an overview of trends of budget income, expenditure and financing. Sector-specific analyses honed in on the composition and growth of general expenditure in the sectors concerned. To position each region nationally, regions studied were compared to each other and against national averages. Comparisons were also made between budget data and various development indicators. Schema 1.1 Flow of Data Analysis Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia 13

2. Local Budget Income