Recommended Budget Practices: A Framework For Improved State and Local Government Budgeting
Bagaimanakah perencanaan APBD yang terbaik? Ini pertanyaan penting karena menyangkut cara pemerintah daerah mewujudkan kewajibannya, yaitu peningkatan kesejahteraan rakyat di daerah.Dari aspek legalitas, jawaban pertanyaan di atas sudah termuat dalam Permendagri 13 /2006 beserta perubahannya dan peraturan lain yang terkait dengan penyusunan dan perencanaan APBD.Sebagai pembanding, National Advisory Council on State and Local Budgeting dari Government Finance Officers Association mengeluarkan Recommended Budget Practices yang menjadi A Framework For Improved State and Local Government Budgeting.Dalam rekomendasinya, dijelaskan 4 prinsip dasar perencanaan APBD yang baik, yaitu:
- Establish Broad Goals to Guide Government Decision Making.
- Develop Approaches to Achieve Goals.
- Develop a Budget Consistent with Approaches to Achieve Goals
- Evaluate Performance and Make Adjustments
A government should have broad goals that provide overall direction for the government and serve as a basis for decision making.
A government should have specific policies, plans, programs, and management strategies to define how it will achieve its long-term goals.
A financial plan and budget that moves toward achievement of goals, within the constraints of available resources, should be prepared and adopted.
Program and financial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals.
Secara lebih spesifik, komponen-komponen dari keempat prinsip tersebut adalah sebagai berikut. PRINCIPLE 1: ESTABLISH BROAD GOALS TO GUIDE GOVERNMENT DECISION MAKING
|ELEMENT 1||Assess Community Needs, Priorities, Challenges, and Opportunities|
|Practices||1.1 Identify stakeholder concerns, needs, and priorities.1.2 Evaluate community condition, external factors, opportunities, and challenges.|
|ELEMENT 2||Identify Opportunities and Challenges for Government Services, Capital Assets, and Management|
|Practices||2.1 Assess services and programs, and identify issues, opportunities, and challenges.2.2 Assess capital assets, and identify issues, opportunities, and challenges.2.3 Assess governmental management systems, and identify issues, opportunities, and challenges.|
|ELEMENT 3||Develop and Disseminate Broad Goals|
|Practices||3.1 Identify broad goals.3.2 Disseminate goals and review with stakeholders.|
PRINCIPLE 2: DEVELOP APPROACHES TO ACHIEVE GOALS
|ELEMENT 4||Adopt Financial Policies.|
|Practices||4.1 Develop policy on stabilization funds.4.2 Develop policy on fees and charges.4.3 Develop policy on debt issuance and management.4.3a Develop policy on debt level a capacity.4.4 Develop policy on use of one-time revenues.4.4a Evaluate the use of unpredictable revenues. 4.5 Develop policy on balancing the operating budget.4.6 Develop policy on revenue diversification.4.7 Develop policy on contingency planning.|
|ELEMENT 5||Develop Programmatic, Operating and Capital Policies and Plans.|
|Practices||5.1 Prepare policies and plans to guide the design of programs and services.5.2 Prepare policies and plans for capital asset acquisition, maintenance, replacement, and retirement.|
|ELEMENT 6||Develop Programs and Services that are Consistent with Policies and Plans|
|Practices||6.1 Develop programs and evaluate delivery mechanisms.6.2 Develop options for meeting capital needs and evaluate acquisition alternatives.6.3 Identify functions, programs, and/or activities of organizational units.6.4 Develop performance measures.6.4a Develop performance benchmarks.|
|ELEMENT 7||Develop Management Strategies|
|Practices||7.1 Develop strategies to facilitate attainment of program and financial goals.7.2 Develop mechanisms for budgetary compliance.7.3 Develop the type, presentation, and time period of the budget.|
PRINCIPLE 3: DEVELOP A BUDGET CONSISTENT WITH APPROACHES TO ACHIEVE GOALS
|ELEMENT 8||Develop a Process for Preparing and Adopting a Budget.|
|Practices||8.1 Develop a budget calendar.8.2 Develop budget guidelines and instructions.8.3 Develop mechanisms for coordinating budget preparation and review.8.4 Develop procedures to facilitate budget review, discussion, modification, and adoption.8.5 Identify opportunities for stakeholder input.|
|ELEMENT 9||Develop and Evaluate Financial Options|
|Practices||9.1 Conduct long-range financial planning.9.2 Prepare revenue projections.9.2a Analyze major revenues.9.2b Evaluate the effect of changes to revenue source rates and bases.9.2c Analyze tax and fee exemptions.9.2d Achieve consensus on a revenue forecast. 9.3 Document revenue sources in a revenue manual.9.4 Prepare expenditure projections.9.5 Evaluate revenue and expenditure options.9.6 Develop a capital improvement plan.|
|ELEMENT 10||Make Choices Necessary to Adopt a Budget|
|Practices||10.1 Prepare and present a recommended budget.10.1a Describe key policies, plans, and goals.10.1b Identify key issues.10.1c Provide a financial overview.10.1d Provide a guide to operations.10.1e Explain the budgetary basis of accounting. 10.1f Prepare a budget summary.10.1g Present the budget in a clear, easy-to-use format.10.2 Adopt the budget.|
PRINCIPLE 4: EVALUATE PERFORMANCE AND MAKE ADJUSTMENTS
|ELEMENT 11||Monitor, Measure, and Evaluate Performance.|
|Practices||11.1 Monitor, measure, and evaluate program performance.11.1a Monitor, measure, and evaluate stakeholder satisfaction.11.2 Monitor, measure, and evaluate budgetary performance.11.3 Monitor, measure, and evaluate financial condition.11.4 Monitor, measure, and evaluate external factors.11.5 Monitor, measure, and evaluate capital program implementation.|
|ELEMENT 12||Make Adjustments as Needed|
|Practices||12.1 Adjust the budget.12.2 Adjust policies, plans, programs, and management strategies.12.3 Adjust broad goals, if appropriate.|