IMPLEMENTASI PRINSIP CHECKS AND BALANCES DALAM PENGELOLAAN KEUANGAN DAERAH

Abstract

State financial management reform (Law No. 17 of 2003 and Law No. 1 of 2004) mandates the implementation of checks and balances mechanisms aimed at maintaining professionalism and accountability, as well as preventing irregularities. The principle of checks and balances in managing the APBN (Government Regulations No. 45 of 2013) is implemented through the delegation of authorization and ordinance authority to PPK and PPSPM, so that there is a strict separation between the authorizer and the ordonator. The principle of checks and balances in APBD management: (1) mandated in article 284 paragraph (3) of Law no. 23 of 2014, delegation of authority based on the principle of separation of authority between those who order, verify and receive/dispense money (2) is implemented through a mandate/assignment mechanism to PPTK and PPK SKPD (Government Regulations No. 12 of 2019). The implications of delegation of authority through mandate/assignment are (1) there is no separation of authority between the authorizer and the ordonator, the PA/KPA at the same time carries out the authority of the authorizer and the ordonator; (2) the occurrence of decisions and/or strategic actions that have an impact on budget allocation by officials receiving mandates, and this is not in accordance with the provisions of Article 14 paragraph (7) of Law no. 30 of 2014. The findings of the implementation of checks and balances in APBD management are (1) PA/KPA can determine PPK (Presidential Decree No. 16 of 2018), resulting in a separation of the authority of the authorizer and the ordonator. Some PA/KPA do not determine PPK considering the size of the budget managed and the lack of human resources who have competency certification in the field of procurement of goods and services (2) description of the duties and authority of PPTK in Government Regulations No. 12 of 2019 and Minister of Home Affairs Regulation no. 77 of 2020 can give rise to multiple interpretations as to whether PPTK has the authority to sign payment proof documents, work agreements, orders, contract agreements and the like. An alternative solution strategy in implementing the principles of checks and balances in APBD management is synchronization between regulations both vertically (Law No. 23 of 2014 with Government Regulations No. 12 of 2019 and Minister of Home Affairs Regulation No. 77 of 2020) and horizontal synchronization (Presidential Decree No. 16 of 2018 with Government Regulations No. 12 of 2019 and Government Regulations No. 45 of 2013).