EVALUASI PERENCANAAN DAN PENGANGGARAN DINAS KESEHATAN KABUPATEN PESISIR SELATAN PROVINSI SUMATERA BARAT

Abstract

Background: Pesisir Selatan District Health Office faces complex
problems with limited budget available. The budget is determined
in accordance to Act No. 25/2004 about the National
Development Planning System, Act No. 32/2004 about the Regional
Government, and Act No. 33/2004 about the balance
between central and district government budget.
Objective: This study is aimed to evaluate factors influencing
the implementation of planning and budgeting at Pesisir Selatan
District Health Office.
Methods:This was a qualitative study adopting a case study
strategy. The unit of analysis was the district level and data
were gathered through in-depth interviews. Key persons were
chosed reflecting the management capacity of district health
office, the executive role (Regional Government Budgeting
Team/RGBT), and the legislative role (Assembly at Regional
Level) at Pesisir Selatan District. Triangulation was conducted
by documents analysis and observation to enhance data quality.
Analysis was carried out through coding and categorization.
Results: The role of management was still weak in financial
planning and budgeting. This was due to lack of training on
budgeting and inaccurate data about the health problems. Coordination
in planning management was still weak because
the health centers were not involved, causing overlaps between
the programs. The resulted plan and budget made by
the district health office was revised by RGBT because they
were not convinced with the budget and the regional expenditures
and revenues budget was limited. The local parliament
was also not able to increase budget for the health sector.
Budget expenditure in years 2006, 2007, and 2008 were still
low.
Conclusion: planning and budgeting capacity of health office
management remain weak, which affect deficiency of health
budget. In the other hand local parliament could not be able to
increase health budget.
Keywords: planning and budgeting, health office, decentralization