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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.
Tata Kelola Biaya Operasional Satuan Pendidikan BOSP
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3. Changes and Benefits Resulting from Work Plan Implementation
There are at least three immediate changes resulting from the BOSP implementation through the KINERJA approach:
● Improved capacity of local governments to respond to schools’ needs for funding, and improved
skills in calculating and closing the gaps in school operational funding. ●
Increased community engagement in BOSP implementation. MSFs in Bulukumba and Kota Banda Aceh have exhibited significant participation and played an active role in each stage of the
program. ●
Improved financial capacity of schools in implementing their activities, particularly learning to gradually achieve public service standards PSS, MSS and NES.
Bulukumba ’s experience shows that the BOSP program continues even beyond the end of KINERJA’s
assistance. This occurs as a result of the strong commitment from local government and DPRD with active participation from MSF and its monitoring of the program.
