Budget Plan: 3% Village Government Operational Fund

The RAB Operasional Pemdes is a specialized budget plan for allocating the maximum 3% operational fund derived from the annual Village Fund (Dana Desa). Established by the central government, this fund supports village authorities in carrying out their administrative, social, and cultural duties.

According to Ministry of Home Affairs Circular No. 100.3.2.3/6149/BPD, these expenditures must be integrated into the Siskeudes application under account code 1.1.08. This regulation is an integral part of Permendagri No. 20 of 2018 regarding Village Financial Management.

Operational Account Codes (Siskeudes)

The fund is divided into three specific output categories to ensure transparency and targeted spending:

• Code 1.1.08.01 (Coordination Costs): Funding for coordination meetings and activities with higher-level governments, regional authorities, or other village governments to support village duties.
• Code 1.1.08.02 (Social Security/Vulnerability): Support for preventing and managing social vulnerabilities (e.g., community meetings). Note: Unexpected emergency events are handled under the Emergency and Urgent Response sector.
• Code 1.1.08.03 (Ceremonial Support): Funding for sports, arts, cultural, religious, and nationalistic events that foster community unity.

Practical Application in Village Welfare

This operational fund empowers the Village Head to address urgent community needs that cannot be handled by standard development programs. Examples include:

• Healthcare Emergencies: Assistance for medical transport or urgent needs for underprivileged residents or those in labor.
• Economic Hardship: Direct support for individuals facing extreme poverty, social conflict, or minor localized disasters.
• Social Harmony: Strengthening social bonds through localized cultural and religious ceremonies.