20
2 Interest income. 3 Receipt of compensation claims area.
4 Receipt of commissions.
5 Discounts or other forms achieved as a result of sales or
procurement of goods and services by a region.
6 Revenue gains from the differences in the exchange rate against
foreign currencies.
3. General Allocation Funds DAU
According to the UU No.33 of 2004, the General Allocation Funds are sourced from the State Revenues and Expenditure Budget APBN to be allocated
for local government in balancing the financial capacities among regions and to fulfill local government needs in terms of decentralization.
According to Aziz 2014, General Allocation Fund DAU is a fund that is derived from the receipt of State Budget budget allocated to the region in the
form of a block grant utilization is left entirely to the area. General Allocation Fund DAU is Block Grant which means that its use be submitted to the area in
accordance with the priorities and needs of the region to improve services to the community in the implementation of regional autonomy.
http:abdoel- azys.blogspot.com
General Allocation of Fund DAU for a new autonomous region allocated after the formation of legislation legalized. Counting DAU for new
autonomous regions performed as data is available, the calculation is done by
21
dividing the DAU porposional with the parent. This calculation uses the data of population, land area, and personnel expenses, Djalil 2014: 143.
Scale of national general allocation based on the mandate of UU No. 33 of 2004 set at least 26 of income in the country PDN. Income in the country
PDN is the net revenue derived from the tax and non-tax revenues after deducting shared out to the area DBH. Proportion for provincial DAU is set at
10 and for the district city is set 90 of the amount DAU nationally. In UU No.32 of 2004 mentions that for the implementation of the local
government authority, the central government will transfer the Balanced Budget consisting of the General Allocation Funds DAU, Special Allocation Funds
DAK, and Tax Share DBH consisting of taxes and income from natural resources. Besides the Balanced Budget DAU, DAK.etc, Local Governments
have their own sources of funding in the form of Original Local Government Revenues PAD and Local Government Financing.
According to the UU No.33 of 2004 about Central Balanced Budget and local government stated that DAU in a Region Provincial, District and City is
determined by using a fiscal gap approach, which is indicated by local needs and the potential of a region Natural and Human Resources. The General Allocation
Funds DAU are used to cover the fiscal gap. Fiscal gap happened when the Local Government Expenditures exceed the Original Local Government Revenues
PAD.
22
4. Special Allocation Fund DAK
