budget classification

							   BUDGET
CLASSIFICATION
PERLUNYA KLASIFIKASI
KLASIFIKASI PENGELUARAN
PEMERINTAH
KLASIFIKASI
OLEH PBB
GFS ECONOMY
CLASSIFICATION
OTHER CLASIFICATIONS

   Object (line item) & input Classification
    – Relationship with economic classification
    – Management & control implication
    – Input Classification for expenses
 Administrative Classification
  per unit organisasi
 Program Classification
    – Set of activities for specific objects
    – May located in a ministry or a cross ministries
Indonesia’s Expenditure
Classifications
   Functional Classifications
    – Functions (fungsi)
    – Sub Functions (subfungsi)
    – Programs (program)
    – Activities (kegiatan)
    – Sub Activities (subkegiatan)
Cont’d
 – Organization Classifications
     Ministries/Agencies (79 BA)
     Echelon I
     Echelon II
     Vertical Units
     Special Units
     Dinas-dinas (SKPD)
     Satuan Non Vertikal Tertentu (SNVT)
     Temporary Units
Cont’d
 – Economic Classifications
    Belanja Pegawai
    Belanja Barang
    Belanja Modal
    Bantuan Sosial
    Hibah
    Subsidi
    Bunga
    Lain-Lain
IMPORTANT ISSUES

 TRACKING FOR USES OF
  APPROPRIATIONS
 FOR PRESENTING THE BUDGET TO
  PARLIAMENT
 FOR MANAGING THE BUDGET
 ADMINISTRATIVE & INSTITUTIONAL
  ISSUES
 REPORTING & CODING
GFS ECONOMY CLASSIFICATION