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The Budget Execution Officer (Pelaksana Kegiatan Anggaran or PKA), held by a Section Head (Kasi) or Affairs Head (Kaur), bears full responsibility for the programs and activities proposed in the RKP Desa and ratified via Village Head Decree. As the project lead, the PKA must document every stage of realization, from 0% to 100%, based on funding stages or periodic timelines (daily/weekly reports).
The Berita Acara Serah Terima (BAST) Pekerjaan serves as the formal legal proof that the PKA has completed their mandate and is ready to transfer the results back to the Village Government.
Legal Framework and Deadlines
Accountability for village projects is strictly regulated to ensure fiscal discipline:
- Perbup Situbondo No. 50 of 2021: Amending Perbup 57/2018, Article 71 mandates that Kasi and Kaur must submit the final realization report to the Village Head no later than 7 (seven) days after the activity is 100% complete.
- LKPP Decision No. 2 of 2024: Provides the national model for self-management (Swakelola) documents, ensuring village procurement meets professional standards.
- Perbup Situbondo No. 25 of 2020: Outlines the specific regional procedures for the procurement of goods and services at the village level.
Procedural Requirements for BAST PKA
To ensure the handover has full legal standing, the following protocols must be followed:
- Documentation: The BAST must be accompanied by the final realization report and evidence of output achievement.
- Dual Copies: The certificate is prepared in two original copies, each signed by the PKA and the Village Head over a legal duty stamp (meterai).
- Equal Legal Force: Both copies hold identical legal weight and serve as the primary evidence during audits or inspections by the Inspectorate.
Strategic Impact for 2025
Implementing a disciplined BAST process at the end of 2025 is vital for Village SDG 16: Effective, Accountable, and Transparent Institutions. It ensures that the transition from project execution to asset management is seamless. This professional documentation protects the PKA from administrative disputes and guarantees that village assets—funded by the people—are officially recorded in the village inventory.
