Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
52
Graph 8.2 Average Public Works Allocations per Geographic Area RpKm², 2008-2011 Constant 2008 Prices
Source: ABPD da ta ba se of D-G for Regiona l Fisca l Ba lance DJPK MoF, processed by Sekna s FITRA Rema rks: APBD-Ms used a s ba sis for a na lysis in ea ch yea r studied
8.2 Analysis of Public Works Expenditure by Economic Classification
In contrast to education and h
ealth, “indirect expenditure” on public works was relatively
low.
On average over the period studied 2008-11
Kinerja
regions surveyed only earmarked 10 of their public works budgets for indirect expenditure on civil servants. But interestingly the four
kabupatens studied in East Java appropriated between 14 and 25 of their public works budgets for indirect expenditure on civil service costs. By contrast, four of the five regions
studied in West Kalimantan spent less than 5 on such costs; the other region, Bengkayang, spent 8. But graph 8.1 shows that the average proportion of budgetary spending spent on
public works in each of these five regions
—Bengkayang, Sambas, Sekadau, Melawi and the city of Singkawang
—was nonetheless quite high.
Low levels of indirect expenditure provided opportunities for more substantial appropriations for capital works, although in some regions studied expenditure on goods and services
remained quite high.
No less than 73 of public works spending in
Kinerja
regions surveyed was capital expenditure. Four of the five regions in West Kalimantan
—the exception being Sambas
—earmarked 85 of their public works spending for capital expenditure. Nevertheless, seven regions studied allocated less than two thirds of their public works budgets for capital
expenditure and earmarked 20 of their budgets for goods and services. This finding indicates that many activities are not being outsourced to contractors but are rather being carried out in-
house by government public works civil servants.
123 71
71 68
43 42
28 18
16 13
12 11
10 9
9 8
7 100
200 300
400 789
686 443
800 600
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
53
Graph 8.3 Public Works Expenditure by Category of Activity, 2008-2011
Source: ABPD da ta ba se of D-G for Regiona l Fisca l Ba lance DJPK MoF, processed by Sekna s FITRA Rema rks: APBD-Ms used a s ba sis for a na lysis in ea ch yea r studied
Over the four years studied public works capital expenditure tended to decrease and spending on goodsservices tended to increase.
In 2008 the 20
Kinerja
regions studied allocated an average of 78 of their public works budgets for capital expenditure; but that proportion steadily
declined to 74 in 2009 and 68 in 2010. Although it went up again, slightly, in 2011 to 70, it was still well below the 2008 and even 2009 figure. The decline seems to have been
mainly due to increasing civil service costs in the public works sector. In 2008
Kinerja
regions had spent just 6 of their public works budgets on civil service salaries; in both 2009 ns 2010
that percentage more than doubled to 15; and the 2011 figure 13, although a little lower, was still more than twice what it had been three years before.
8.3 Analysis of Expenditure on Roads and Bridges
