Managing Resources for Better Outcomes in a Special Autonomy Region : Aceh Public Expenditure Analysis Update 2008

World Bank ; Syiah Kuala University

World Bank, Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ALLOCATION;    APR;    ASSET MANAGEMENT;   

RP-ID  :  46305

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This public expenditure analysis forAceh in 2008 states that the Government of Aceh has receiveda Special Autonomy Fund to give greater opportunities tobuild infrastructure and public services and promoteeconomic development. Budget allocation for the provincialgovernment and district went to the main sectors such asinfrastructure, health and agriculture. Indicators of socialoutput also show the improvement in the provision of publicservices. However, major challenges still remain. For onething, progress in social outcomes in many cases was stillbelow the national average. Furthermore, provincialgovernments and districts still can not confirm the budgetin accordance with the schedule set by the regulations, orspend the budget fully in each budget year. In addition,several important issues related to the implementation ofspecial autonomy funds are still to be defined clearly. Inline with this, this report sets out the challenges andobstacles faced by the provincial government and districtsin dealing with the allocation of the budget and financialmanagement in Aceh. This report also providesrecommendations to help resolve these challenges, by givingattention to special autonomy in the management of theSpecial Fund and the regional budget and validation processin Aceh.