Definition and Importance of the Budget Amendment Regulation

The Village Regulation (Perdes) regarding the Amendment of the Village Revenue and Expenditure Budget (APB Desa) for the 2025 Fiscal Year is a critical legal instrument in local financial management. This regulation facilitates necessary adjustments to the village budget due to dynamics in actual revenue, expenditure, and financing that may differ from initial projections. By enacting this Perdes, the village government can align its financial management with real-world conditions, ensuring that development and community empowerment programs remain optimal and inclusive for all residents.

Budget amendments are essential for maintaining fiscal responsiveness in the face of unpredictable situations. This includes shifts in revenue sources, the emergence of urgent spending needs, or changes in financing structures. Consequently, the Perdes ensures that village programs continue to run effectively, efficiently, and with high professional standards.

Furthermore, the importance of this regulation is deeply rooted in accountability and transparency. Through a formal amendment process agreed upon by the Village Government and the Village Consultative Body (BPD), all stakeholders gain access to clear and justifiable financial information. This mechanism ensures that village funds are utilized strictly for the purposes agreed upon by the community.

Regulatory Framework for the 2025 APB Desa Amendment

The 2025 APB Desa amendment process is governed by several key national and regional regulations, providing a solid legal foundation:

• Law Number 6 of 2014 concerning Villages, as most recently amended by Law Number 3 of 2024, which grants villages the autonomy to manage finances transparently.
• Situbondo Regent Regulation Number 57 of 2018 regarding Village Financial Management, and its latest update, Regent Regulation Number 50 of 2021, which outlines technical procedures for budget changes.
• Ministry of Home Affairs Regulation (Permendagri) Number 20 of 2018, providing detailed guidelines on village financial reporting and accountability.
• Relevant Ministry of Villages Regulations that guide the prioritization of development and community empowerment funds.

The process also requires strict adherence to administrative documentation, including Minutes of Meetings (Berita Acara) and attendance lists, ensuring that every fiscal adjustment is the result of a collective, documented decision.

Drafting Procedures and Legal Enactment

The amendment process begins with a comprehensive evaluation of the current APB Desa implementation. If significant discrepancies exist between initial assumptions and actual conditions, the Village Head is obligated to propose a budget revision. The stages include:

1. Drafting: The Village Head and staff prepare the Draft Amendment Regulation (Rancangan Perdes).
2. Consultation: The draft is discussed with the BPD in a village consultation to ensure transparency and community participation.
3. Approval: Upon agreement, a Berita Acara is signed to record the consensus.
4. Ratification: The draft is submitted to the Regent (Bupati) for official evaluation and approval.
5. Operationalization: The Village Head then issues a technical Village Head Regulation (Perkades) as the operational basis for implementing the revised activities.

Detailed Components of Budgetary Change

According to the 2025 amendment documents, adjustments are categorized into three primary components:

• Village Revenue (Pendapatan): Adjustments to the Village Original Income (PADesa), Central Government Funds (Dana Desa), or other legal revenue sources.
• Village Expenditure (Belanja): Changes in spending for development projects, operational costs, incentives, and community empowerment programs.
• Village Financing (Pembiayaan): Adjustments to the remaining budget from the previous year (SiLPA) or other financial allocations to cover deficits or manage cash flow.

The Strategic Oversight of the BPD

The Village Consultative Body (BPD) plays a strategic role in the oversight of budget amendments. Their active participation in plenary sessions and consultations ensures that the revised budget reflects the aspirations of the residents. BPD approval is a mandatory requirement, providing the necessary checks and balances to prevent financial mismanagement and ensure that the village administration remains accountable to its people.

Conclusion: Benefits for the Community

The 2025 APB Desa Amendment Regulation is a vital tool for responsive and professional village governance. With a clear legal basis and a mechanism rooted in deliberation (Musyawarah), this Perdes guarantees that village funds are used effectively to achieve sustainable development goals and enhance the prosperity of all residents.

Visit the Village Regulations page for official access.