Village Budget Evaluation Tool

Evaluating village planning within the APB Desa document requires a precise tool to ensure all budgetary allocations align with national regulations. This framework, developed by the Cipta Desa Crew, serves as a professional reference for stakeholders to audit and refine village budgets before the fiscal year begins.

1. Revenue Stream (Pendapatan)

The evaluation tool categorizes village income to track the source of every rupiah:

• Original Village Income (PA Desa): Business results (BUMDes), asset management, and community self-help.
• Transfers: Village Fund (DD), Village Fund Allocation (ADD), Tax & Retribution Sharing (PBH), and Special Financial Assistance (BKK) from Regency or Province.
• Others: Bank interest and expenditure correction findings.

2. Expenditure Control & The 70/30 Rule

Based on Government Regulation (PP) Number 11 of 2019, the tool enforces a strict composition check:

• Min. 70%: Funding for 4 main sectors (Government implementation, development, community guidance, and empowerment).
• Max. 30%: Fixed income (Siltap), allowances for the Village Head and staff, and BPD operational costs.

The tool uses automated formulas for Siltap and BPD costs to prevent manual manipulation of these regulatory caps.

3. Financing (Pembiayaan)

This section manages the movement of surplus and investment funds:

• Receipts: Previous year’s surplus (SILPA), reserve fund withdrawals, and loan receipts.
• Disbursements: Reserve fund establishment and capital equity for BUMDes.

4. Automatic Calculation Indicators

To assist in the oversight process, the tool features a Visual Alert System based on current regulations (including Situbondo Regent Regulation No. 41/2019):