Tata Kelola Biaya Operasional Satuan Pendidikan BOSP
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www.kinerja.or.id
IOs implement the BOSP Program by providing workshops and technical assistance to local governments and MSFs. For the purpose of the program, KINERJA has been working with two IOs:
• Lembaga Pelatihan dan Konsultasi Inovasi Pendidikan LPKIPI in Bulukumba, South Sulawesi. • GERAK in Kota Banda Aceh and Simeulue, Aceh.
IOs always work in coordination with their local government counterparts through a technical team consists of members from Bappeda, DEOs, Organizational Department, Finance Department, DPRD and non-
governmental organizations. The technical teams are officially established under a District Head Decree.
3. Work Plan Preparation
Upon issuance of a District Head Decree, the technical team drafts a work plan and a timeline detailing each stage of implementation. The work plan should conform to or follow the local planning and budgeting timeline.
Program process
1. The role of stakeholders
In principle, all stakeholders work together in the BOSP implementation throughout the process, but each serves a specific role. IOs are responsible for organizing BOSP analysis training workshops and providing
technical assistance in these calculations. The technical teams are responsible for conducting BOSP calculations and submitting technical recommendations to the decision makers. District Heads play a role in
reviewing the technical recommendations and issuing technical guidelines. The DEO and the DPRD are instrumental in disbursing funds to schools according to the analysis, technical recommendations based on
the District Head Regulations and technical guidelines. In addition to being a part of the technical team that carries out the calculation process and drafts technical
recommendations, MSFs also oversee the disbursement of funds to schools.
Tata Kelola Biaya Operasional Satuan Pendidikan BOSP
13
www.kinerja.or.id
Such oversight includes regular monitoring and complaint handling mechanisms, and an analysis and a report to policy makers.
2. Work plan implementation
BOSP is implemented in the following stages: ●
BOSP Calculation. Calculations a
re based on schools’ operational needs with respect to learning activities to achieve minimum service standards MSS and national education standards NES.
●
Gap Analysis. The gap analysis demonstrates school operational fund shortages based on the
difference between operational costs and school operational assistance BOS received from the central government.
●
Technical recommendations. Technical recommendations propose that the local government fills
the school operational funding gap through appropriate budgeting and allocating additional funds to schools. In addition, it proposes mechanisms for allocating funds including monitoring and
evaluation. ●
Public test. The results of BOSP calculations and recommendations are discussed with various
stakeholders including the community and DPRD. By doing so, stakeholders can understand and provide input on the Educational Unit Operational Cost Analysis BOSDA implementation.
●
Regulations. After all stakeholders understand and agree on the BOSP calculations and
recommendations, the District Head issues a regulation on BOSDA and technical guidelines for implementation.
●
Planning and budgeting. For the purpose of implementation, the calculations and recommendations
are included in local planning and budgeting both at the district level and at the district technical working unit SKPD level, in this case calculations and recommendations are integrated into DEO planning and
budgeting cycles Renja, RKA, DPA. ●
Implementation. In line with the results of such planning and budgeting, the operational funds are
distributed to schools in a manner that is transparent and in accordance with the technical guidelines.
●
Reporting, monitoring, and evaluation. To ensure that the fund distribution to schools is conducted
according to the regulation, regular accountability reports to monitor program achievements. Monitoring and evaluations are conducted on a regular basis to improve the distribution and
implementation of school funds.
