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The utilization of village assets is established to support the administration of the Village Government. All assets must be meticulously recorded in the Village Asset Inventory Book and assigned specific codification using official applications managed by the Ministry of Home Affairs (such as SIPADES). This mandate is clearly outlined in Article 28 of Permendagri Number 1 of 2016 concerning Village Asset Management.
Key Updates from Permendagri Number 3 of 2024
With the enactment of Permendagri Number 3 of 2024, which serves as the amendment to the 2016 regulation, three critical provisions have been added to strengthen asset oversight:
- Semiannual Reporting: The Village Head is now required to submit Village Asset Reports to the Regent/Mayor every semester.
- Inventory Cycle: A comprehensive physical inventory of Village Assets must be conducted at least once every 5 (five) years.
- Standardized Codification: Asset codes must strictly adhere to the general guidelines concerning the National Village Asset Codification standards.
Standard Format of the Village Asset Inventory Book
To maintain administrative uniformity, the Inventory Book must contain specific columns to ensure every asset is traceable and verifiable. The standard format includes:
| Field | Description |
|---|---|
| Number | Sequential record entry. |
| Codification | The official item code based on national standards. |
| Item Name | The formal nomenclature of the asset. |
| NUP | Registration Sequence Number (Nomor Urut Pendaftaran). |
| Brand/Type | Detailed specification of the item. |
| Ownership Proof | Certificates, invoices, or other legal titles. |
| Acquisition Year | The year the asset was purchased or obtained. |
| Size/Dimensions | Measured in square meters (for land/buildings) or relevant units. |
| Acquisition Value | The initial purchase price or appraisal value. |
| Remarks | Current condition (Good, Damaged, Obsolete). |
Finally, the Village Asset Inventory Book must be validated and signed by the Village Head to be considered an official legal document of the village government.
Conclusion
Maintaining an accurate Inventory Book is more than a clerical task; it is a vital part of safeguarding village wealth for future generations. Following the 2024 updates ensures that your village remains compliant with national audit standards and facilitates smoother reporting to higher authorities.
