English
Bahasa IndonesiaNews | News Detail
On 3 – 4 February 2010, DBE1 held a workshop in Bogor, West Java, which aimed to encourage BOS managers and auditors from different government institutions to have similar perceptions and interpretation on school grants (Bantuan Operasional Sekolah or BOS) implementation. This workshop was attended by Director of Government Institutions Supervision of Financial And Development Supervisory Board (Badan Pengawasan Keuangan dan Pembangunan or BPKP,) Head and Auditors of MONE’s Inspectorate General, Central BOS Management Team, Head of Sukabumi District Inspectorate (Auditing Office), Head of Sukabumi Education Office and other representatives from Sukabumi Education Office and District Development Planning Board (Badan Perencanaan Pembangunan Daerah or Bappeda) which are involved in BOS management. This workshop is a continuation of series of workshops related to BOS conducted by DBE1 in 2009.
Director of Government Supervision of Central BPKP, Bapak Nuredy (right) actively took part in the workshop
DBE1’s collaboration with MONE on the BOS program began as a result of DBE1 field work study in April 2009. Some of the DBE1 findings were as follows: (i) different interpretation on BOS guidelines by different auditors (BPK, BPKP, District Inspectorate, and between auditors and BOS implementers, especially at the school level), (ii) too many reports (some reports are are more than 100 pages) are required by district authorities as compared to only one simple/comprehensive report (a two page report) required by BOS Guidelines; (iii) different interpretation of account names and line items result in confusion. DBE1 reported these findings to MONE BOS Program which later asked DBE1 to develop a more detailed guideline (Petunjuk Teknis or Juknis) on how to implement BOS
Teams from Inspectorate General of MONE (left) and Central BOS Management (right) provides guidance on the BOS implementation
Since then DBE1 has been working with Central BOS Management to develop a new BOS implementation guideline. The new guideline is intended to help schools to meet BOS accounting and reporting requirements. Together with BOS National Management Team, DBE1 is developing simple software which consist of a new reporting format that links BOS reporting format to the school’s development plan (RKS) formats, and also revising some existing BOS reporting formats, including adding expenditure codes required by MOHA
Participants of the workshop
This guideline and software was field tested in Sukabumi, West Java in January 2010. Participants of the workshop gave positive and constructive feedback. Many issues related to BOS management were clarified during the workshop and participants also suggested BOS National Management Team develop a website to be used as a tool to interact with all parties involved in BOS management, and to build a forum of coordination with provinces, districts and auditor institutions. It is expected that the new guideline and software will become a supplement to MONE BOS implementation manuals and help schools effectively managing the BOS funds.