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Regulatory Framework and Deadlines
The Village Budget Realization Report is a critical administrative instrument governed by Permendagri Nomor 20 Tahun 2018 concerning Village Financial Management. According to Article 56, the Technical Heads (Kaur) and Section Heads (Kasi) as budget activity executors are obligated to submit a final realization report to the Village Head. This submission must occur no later than seven days after the completion of all activities.
Following this internal process, the Village Head is required to submit the formal Village Budget Realization Report to the Regent/Mayor through the Sub-district Head (Camat) at the end of each fiscal year. The legal deadline for this submission is three months after the end of the fiscal year, and it must be formalized through a Village Regulation (Perdes) on the Accountability Report of APB Desa Realization.
Mandatory Components of the Accountability Regulation
To ensure full transparency and legal compliance, the Village Budget Realization Report within the regulation must be accompanied by the following technical attachments:
- Financial Statements: Comprising the detailed APB Desa realization report and the Notes to the Financial Statements (CaLK).
- Activity Realization Report: A comprehensive narrative and data set regarding the physical and qualitative progress of programs.
- Sectoral and Regional Program Lists: A ledger of all external programs (sectoral, regional, or otherwise) that entered and were implemented within the village.
This structure ensures that the financial data is directly supported by physical evidence of program implementation, providing a holistic view of the village’s annual performance.
The Deliberation and Legalization Process
Before the Village Budget Realization Report is officially enacted as a regulation, the Village Government—as the executor—must present the draft for public accountability. This is conducted through the Village Accountability Assembly (Musdes Pertanggungjawaban APB Desa).
The draft created by the government is submitted to the Village Consultative Body (BPD) to be discussed, reviewed, and agreed upon during this assembly. Once the village’s highest deliberative forum reaches a consensus and the participants finalize the report as an official decision, it is then legally ratified as a Village Regulation.
Conclusion
The Village Budget Realization Report is more than just a financial summary; it is the cornerstone of rural democracy and fiscal integrity. By adhering to the strict timelines and documentation standards set by Permendagri 20/2018, village officials protect themselves legally while providing the community with the transparency they deserve. A well-documented realization report serves as an essential foundation for planning the following year’s budget with accuracy and community trust.
