Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
23 and
―other items‖
4
remaining constant at around 17-19 and 8 respectively, capital expenditure felt the squeeze and declined over the period. In 2008 regions studied spent an average of 27 of their
budgets on capital expenditure, but that proportion had fallen to around 19 by 2010 and 2011.
Half of the regions studied allocated more than 50 of their budgets to fund civil service costs calculated from average expenditure for the period 2008-11.
Among these were the four kabupatens studied in East Java and three regions in South Sulawesi: Bulukumba, Luwu and the city of Makassar. Of
all regions studied the city of Banda Aceh spent most on its civil service as much as two thirds of its entire budget. On the more economical side were three regions in West Kalimantan
—Bengkayang, Melawi and Sekadau: they expended less than 42 of their budgets on civil service costs; and the lowest
spender of all was Sekadau just 30-31 between 2008 and 2010, rising to 38 in 2011.
Graph 3.4 Average Composition of Expenditure of
Kinerja
Governments Studied, 2008-2011
Source: ABPD-Rs 2008-2010 and APBD-Ms 2011, processed by Sekna s FITRA a nd TAF
With the exception of just three kabupatens in West Kalimantan, spending on goods services and on capital items
—
counted on to stimulate local economies and deliver public services
—
trended downwards in regions studied
. The exceptions —Bengkayang, Melawi and Sekadau—appropriated, on
average, more than half of their budget for goods services and capital items over the four years surveyed; indeed, in Sekadau, capital expenditure did not drop below 50 of budget expenditure in any
of the years studied. By contrast, in the city of Banda Aceh and in the kabupatens of Tulungagung and Bondowoso, expenditure on goods services and capital items was less than 30 of budget expenditure;
indeed, in 2011 they each only allocated ¼ of their budgets for those purposes.
3.3 Analysis of Public Service Expenditure
Some Kinerja regions studied spent more on their civil services that they received for that purpose via the General Allocation F und DAU.
Overall, regions spend ―just‖ 69 of their DAU allocations on civil service costs in 2008; the proportion rose to 76 in 2009 and 87-88 in 2010 and 2011. But our
study found that, on the basis of 2010 realized budget figures, five regions —two relatively large cities
Makassar and Banda Aceh and three kabupatens in East Java Tulungagung, Bondowoso and Jember
— spent more on civil service costs than their total DAU receipts. By contrast, Melawi and Sekadau expended less than two thirds of their DAU transfers on civil services costs.
4
In this report ―other expenditure‖ encompasses social aid bansos, grants, subsidies, interest, financial aid, expenditure shared with provinceskabupatens and unanticipated expenditure.
10 20
30 40
50 60
70 80
90 100
Lain-lain Modal
BarangJasa Pegawai
Other Capital
Expenditure Goods
Services Civil
Servants
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
24
Graph 3.5 Proportion of DAU Spent on Civil Service Costs in 20
Kinerja
Regions Studied, 2010
Source: ABPD-Rs for 2010, processed by Seknas FITRA and TAF
In several regions studied
—
particularly in East Java
—
there was a high ratio between the number of civil servants and total population.
Nationwide it is estimated that there is one local government civil servant per every 63 people
5
. Based on that figure, seven regions studied — the four kabupatens surveyed
in East Java, the city of Makassar and the kabupatens of Melawi and Sekadau — did better than the
national average by having more than 63 people per civil servant. Six of the seven —Melawi being the
exception —appropriated relatively low levels of civil service spending per local inhabitant: on average,
less than Rp 650 000personyear; for its part, Melawi appropriated quite a substantial amount Rp 900 000personyear.
On the other hand, governments studied in Aceh and some governments in other provinces had low civil service to population ratios and spent sizeable amounts per local inhabitant on civil service costs.
In Aceh, the five regions studied all had very high levels of civil service expenditure per local inhabitant: Rp 1.1 millionpersonyear, and a relatively low public servant to population ratio below 1:42
—a sign of inefficient government. Other regions in a similar situation
—low civil servantpopulation ratios and sizeable civil service expenditurelocal inhabitant
—were Barru, Singkawang and the city of Probolinggo.
Graph 3.6 Average Civil Service Expenditure per Local Inhabitant 2008-2011, Constant 2008 Prices and Civil ServantPopulation Ratios in the 20
Kinerja
Regions Studied
Source: ABPD-Rs for 2008-2010, APBD-Ms 2011, Population Census for 2010 BPS a nd Civil Service Numbers 2009 MoF, processed by Sekna s FITRA a nd TAF Rema rks: Da ta on number of civil serva nts in
Aceh Tenggara was taken from “Aceh Tenggara Dalam Angka” and for Sambas from a statement by the head of Sambas’ Regional Civil Service Agency quoted in
www.equator-news.com 7 Octoboer 2011.
5
According to the Ministry of Administrative Efficiency and Bureaucratic Reform, as of May 2011 there were 3.79 million local government civil servants in Indonesia; and according to the 2010 Census Indonesia’s population totaled 237.56 million people.
1 2
7 1
2 1
1 2
1 1
1 1
9 6
9 5
9 4
8 7
8 7
8 4
8 3
8 3
7 7
7 7
7 5
7 5
7 4
6 5
5 4
50 60
70 80
90 100
110 120
130
20 40
60 80
100 120
140 160
180
0,0 0,2
0,4 0,6
0,8 1,0
1,2 1,4
1,6 1,8
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Belanja PegawaiPenduduk PendudukPegawai
Civil Service costsperson PeopleCivil Servant
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
25
3.4 Analysis of Expenditure on Social Aid and Grants
