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Effective financial management at the grassroots level requires a clear division of labor and legal accountability. The Perbup Situbondo Number 57 of 2018 regarding Village Financial Management is the definitive instrument for Governance Hierarchy. Enacted to implement various provisions of Permendagri Number 20 of 2018, this regulation provides the structural framework for how village funds are planned and spent. By establishing a Fiscal Delegated Authority, the regulation ensures that the Village Head can legally transfer specific financial powers to designated staff, ensuring checks and balances within the village administration.
Defining the Financial Management Structure (PKPKD & PPKD)
To maintain high-resolution Governance Hierarchy, the regulation defines specific roles and responsibilities within the financial team:
- PKPKD (Controller of Village Financial Management): The Village Head who, by virtue of their position, holds the ultimate authority to organize and oversee the entire village financial management system.
- PPKD (Implementer of Village Financial Management): Village officials who execute financial tasks based on a Village Head Decree that delegates specific portions of the PKPKD’s authority.
- Village Secretary: The leader of the village secretariat who serves as the PPKD Coordinator, ensuring all financial activities are synchronized and compliant.
- Head of Affairs (Kaur): Secretariat staff members who perform specific PPKD duties, typically handling administrative and financial support functions.
- Head of Section (Kasi): Technical implementers who execute PPKD duties related to specific field activities and projects.
The Strategic Importance of Power Delegation
Achieving Fiscal Delegated Authority through a formal Decree is essential for administrative safety. Under Perbup 57/2018, the transfer of power from the PKPKD to the PPKD ensures that:
- Operational Efficiency: Financial tasks are handled by specialized staff (Kaur and Kasi) rather than being bottlenecked at the Village Head level.
- Internal Control: The Village Secretary acts as a central filter, verifying every transaction before it reaches the final approval stage.
- Legal Protection: Every official has a clear legal mandate, reducing the risk of administrative errors or “extra-judicial” spending.
Conclusion: Institutionalizing Accountability in Local Finance
In conclusion, Perbup Situbondo 57/2018 is the definitive instrument for Fiscal Delegated Authority and Governance Hierarchy. It transforms the village government from a one-person operation into a professional financial institution. By adhering to the standards of Permendagri 20/2018, the Village Government protects public funds and ensures that community development is backed by transparent and legally sound accounting practices. A disciplined hierarchy is the strongest defense against financial mismanagement.
Visit the Village Regulations page for official access.
