Minutes of Strategic Village Asset Deletion [Aset Desa]

In the General Provisions of the Minister of Home Affairs Regulation (Permendagri) Number 3 Year 2024 concerning the amendment of Permendagri Number 1 Year 2016 regarding Village Asset Management, it is stated that Village Asset Management is a series of activities starting from planning, procurement, usage, utilization, security, maintenance, deletion, transfer of ownership, administration, reporting, valuation, coaching, supervision, and control of Village Assets.

What are Village Assets (Aset Desa)?

Village Assets (Aset Desa) are Village-owned goods originating from the Village’s original wealth, purchased or acquired under the burden of the Village Revenue and Expenditure Budget (APB Desa) or the acquisition of other legitimate Rights.

The definitions above highlight that planning is the activity of formulating detailed needs for Village Assets according to requirements to connect past procurement of goods with the current situation as a basis for future actions.

According to Permendagri Number 3 Year 2024, procurement is the activity of fulfilling the needs for Village Assets in the context of implementing Village Governance, while usage is the activity carried out by the Village Government in managing and administering Village Assets in carrying out the duties and functions of Village Governance.

Meanwhile, the meaning of utilization is the empowerment of Village Assets that are not used for carrying out the duties and functions of Village Governance and/or the optimization of Village Assets without changing the ownership status.

Village Asset Deletion Procedures (Penghapusan Aset Desa Strategis)

In addition to the matters mentioned above, the deletion of Village Assets (Penghapusan Aset Desa) can be defined as the activity of removing Village Assets from the Village Asset list with a Village Head’s decision to free the Village Government from administrative and physical responsibility for the Village Assets under its control.

The deletion of Village Assets, as mandated in Article 21 paragraph (2) of Permendagri Number 1 Year 2016 concerning Village Asset management, is due to the occurrence of, among others:

1. Transfer of Ownership (Pemindahtanganan)
   • Transfer of ownership of village assets to other parties.
   • Court decision that has permanent legal force.
   • The Village losing its rights as a result of a court decision must delete the asset from the village asset inventory list.
2. Destruction (Pemusnahan)
   • Assets that can no longer be utilized and/or have no economic value, such as desks, chairs, computers, for which Destruction Minutes are created as the basis for the Village Head’s decision on Destruction.
3. Other Causes (Sebab lain)
   • Lost, stolen, or burned.