Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
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6.3 Analysis of Expenditure on Educational Programs
With the sole exception of Luwu, Kinerja local governments studied channeled over half of their
“direct expenditure” on education into support for
the national 9 Years of Obligatory Education Program.
Most of the money —deriving mainly from DAK and ―adjustment‖ funds—was directed into
development or rehabilitation of educational infrastructure. School Operational Assistance BOS —
included among fiscal balance transfers
dana perimbangan
as of 2011 —were an additional source of
money to be spent on the 9 Years of Obligatory Education Program. The proportion of direct expenditure by regions covered in our study in support of this program did not depend on their location
province-wise or local characteristics. Thus in 2011 the city of Makassar —hardly in need any longer of
large amounts of funding for educational infrastructure —allocated 95 of its direct education budget to
support the 9 Years of Obligatory Education Program; while in the same year Aceh Singkil, Luwu and Simeulue
—all relatively isolated regions—allocated less than 50 of their direct education expenditure budget for that purpose.
Two national programs
—
the National Education Quality Improvement Program and the Management of Educational Services Program
—
received significant levels of funding from several regions studied.
The former —a priority national development program—only attracted funding support of a little over 5
of direct education expenditure in Bengkayang 8 and Probolinggo 7; and in support of the other program management of education service Luwu allocated 67 of its direct expenditure budget and
Aceh Tenggara 7.
Graph 6.5 Components of Expenditure on Education Programs, 2011
Source: ABPD da ta ba se for 2008-11 of D-G for Regiona l Fisca l Ba lance DJPK MoF, processed by Sekna s FITRA a nd TAF. Rema rks: Wajar Dikdas 9 Tahun= 9 Yea rs of Obliga tory Educa tion Progra m; Manajemen Pelayanan Pendidikan= Ma na gement of Educa tiona l Services Progra m;
Pelayanan Admin Perkantoran = Office Administra tion Services; Peningkatan Mutu= Educa tion Qua lity Improvement Progra m;
Peningk. Sarana Aparatur = Enha ncement of government facilities; Lain-lain= Other
Quite a few regions studied allocated their direct expenditure budget for programs making no direct contribution to enhancing the accessibility or quality of education.
Programs like ―office administration services‖ and ―enhancement of government facilities‖ are certainly needed to guarantee that educational
services are better managed. But, given that direct expenditure funds represent, on average, just 25 of total education budgets, it is appropriate to ask how much of that 25 should be spent in such programs.
Some regions studied allocated sizeable amounts for these two programs, in particular, Simeulue 73 and the cities of Banda Aceh 24 and Probolinggo 18.
10 20
30 40
50 60
70 80
90 100
Wajar Dikdas 9 Tahun Pelayanan Admin Perkantoran
Peningk. Sarana Aparatur Manajemen Pelayanan Pendidikan
Peningkatan Mutu Lain-lain
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
41
6.4 Analysis of Expenditure on the 9 Years of Obligatory Education Program
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