| dc.description.abstract | These Grants and social assistance sourced from the APBD are stipulated
through Regional Regulations (Perda) concerning the Regional Revenue and
expenditure Budget (APED). In its implementation, the Grant and Bansos
experience various problems both in the implementation stage and the
accountability of the government and recipients . There are three problems that
are the focus of this research study , namely: accountability and transparency of·
the implementation of grants and social assistance expenditures sourced from the
APBD, obtacles faced by Local Governments in implementing grant and social
assistance spending and local government accountability for the provision of
grants and social assistance ( Studies at the Regional Financial and Asset
Management Agency).
This study uses a normative juridical re earch method with a statutory
approach, and vertical and horizontal n hronization. The data u ed con i t of
seconda,,y data and is supported by primary data. Data collection techniques
consisted of literature tudy techniques, document studies and field studie with
interviews . The data were analyzed qualitatively.
The provision of grants in the form of· money sourced from the APED by
the Regional Government refers to the Reo-ulation of the Minister of Home Affairs
Number 32 of 2011 concerning Guiidelines for Providing Grants and Social
Assistance Sourced from the Regional Revenue and Expenditure Budget. There
ar·e problem that ari e in the community regarding the receipt of g1 ants, namely
grant funds that are reported late, 11,ot reported and even the reports submitted do
not match the proposed proposals. This could provide an opportunity for grant
recipient to misu e the grant funds they received and ould re ult in state losse .
For thi rea on various effort have been made by the government to minimize
misuse of grant fund among others by imposing sanctions on grant recipients
who have not submitted their accountability ,reports based on the theory of
authority with the exi tence of regional government power or authority, the
regional government an also make various efforts again t obstacles to the
implementation of spending. g, ants and social assistance. For this reason the
respon ibility of recipient of grant in the form of money our ed from the APBD
by the regional government is in the form of a ,,.eport on the use of grants, a
statement of responsibility stating that the grants received have been used in
accordance with the NPHD. And if there are remaining grant fund that are till
not used up to the end of the fiscal year concerned, the remai11ing grant .funds
must be , etumed to the regional treasury a counts based on the regional
financial accountability theory in question is responsibility responsibility. | en_US |
