MEDICAL FACULTY BRAWIJAYA UNIVERSITY MALANG 2017

Transcription

1 STANDARD OPERATING PROCEDURE PLANNING, BUDGETING, AND FINANCIAL MANEGEMENT OF PUBLIC SERVICE INSTITUTION (PKBLU) MEDICAL FACULTY BRAWIJAYA UNIVERSITY MALANG 2017 Hal. i

2 IDENTIFICATION SHEET BRAWIJAYA UNIVERSITY UN10/F /HK a/ November 2017 Recruitment of Civil Servant (PNS) 01 PLANNING, BUDGETING, AND FINANCIAL MANEGEMENT OF PUBLIC SERVICE INSTITUTION (PKBLU) Process PIC Name Position Signature Date 1. Formulation Suminarti, SE, M.AP 2. Examination 3. Approval 4. Determination 5. Controling Lulut Endi Sutrisno, SE, M.AB Prof. Dr. dr. Loeki Enggar Fitri, M.Kes, Sp.ParK Dr. dr. Sri Andarini, M.Kes dr. Siwipeni Irmawanti Rahayu, M.Biomed Ka. Sub. Bag. Finance and Personnel Head of Tata Usaha Sign 13 November 2017 Sign 13 November 2017 MR Sign 14 November 2017 Dean Sign 14 November 2017 Head of GJM Sign 15 November 2017 Hal. ii

3 CONTENTS IDENTIFICATION SHEET... i CONTENTS... ii A. Purpose... 1 B. Scope and the related units... 1 C. The related of quality standards... 1 D. Terms and definitions... 1 E. Sequence of procedures... 3 F. Flow Chart... 5 G. Reference... 6 H. Attachments... 6 Hal. iii

4 A. Purpose Being a guideline for budgeting and financial management includes planning, implementation and evaluation in Medical Faculty of Brawijaya University (FK-UB) B. Scope and the related units This planning, management, budgeting and financial management aims to regulate fund management mechanisms in Medical Faculty of Brawijaya University (FK-UB). The units related to planning and budgeting are majors, courses program, laboratories, and departments in the Faculty and University's finance department. C. The related of quality standards The Quality Standards of Brawijaya University on Financing and Funding are listed on: Brawijaya University Regulations No. 1/2017 concerning Quality Standards of Brawijaya University, i.e.: 1. Part 9, Learning financing standard clause Part 8, Funding standard and research funding clause Part 8, funding standards and community services clause UB s Rector Regulations No. 45/2017 concerning amendment to UB s Rector Regulation No. 47/2016 on Remuneration Calculation of Management and Employee Officials UB s Rector Regulations No. 45/2016 concerning Funding standard of admission fee of Brawijaya University D. Terms and definitions 1. Planning and budgeting are the process of preparing the Strategic Plan (Renstra) of business by BLU working unit that is guided by the strategic plan of the State Ministry of Indonesia/ Institution / Regional Council. The business plan is used as a guide by the BLU working unit to manage its activities in the next 5 years. 2. Financial management is a financial management that provides flexibility in the form of flexibility to apply sound business practices to improve services to Hal. iv

5 the community in order to improve the general welfare and educate the life of the nation. 3. Public Service Institution (BLU) is a government institution established to provide services to the public in the form of providing goods and / services sold without prioritizing profit and in performing its activities based on efficiency and productivity principles. 4. Strategic Plan (Renstra) is thesustainable and dynamic processes, beginning with operational strategies (vision, mission, and organizational values), adaptive strategic (grand strategic and objectives strategic), operational strategic (initiative strategic), translated at faculty level, study program, supporting units and individuals. 5. Work program (Proker) is a plan of organization activities made for a certain period of time that has been agreed by all parties and units that exist within the organization. The Work Program must be made systematically, integrated, and directed as it becomes the guidelines members or units to realize the organization's routine objectives and activities. 6. Reconciliation is a process of matching financial transaction data processed with several different systems or sub-systems based on the same source document. 7. Budget Business Plan (RBA) is a business planning and budgeting document that contains programs, activities, performance targets, and the budget of a BLU. 8. The Business Plan Budget workshop at the faculty level is meant all work programs in the Business Plan Budget study program are discussed together in a faculty meeting attended by Dekanat, KPS and education personnel in financial units. 9. The Revised budget is a budget that has been prepared will be pagu revised, this is due to the discussion at the national level. 10. DIPA University is the budget execution document drawn up by the User Authority of Budget or User Budget and authorized by Direktur Jenderal Perbendaharaan atau Kepala Kantor Wilayah Direktorat Jenderal Perbendaharaan on behalf of Menteri Keuangan as Bendaharawan Umum Hal. v

6 Negara (BUN). DIPA is valid for one year period and information of measured units that serves as the basis for the implementation of activities and budget usage. Besides, DIPA can be used as a tool of controlling, executing, reporting, supervision, and simultaneously constituting government accounting tool. The Pagu of DIPA is the highest expenditure limit that should not be exceeded and its implementation must be accountable. 11. Inventoty fund (UP) is job advances with a certain amount of revolving work receivable is given to the faculty / program / instituion / head office only to finance the daily office operations that cannot be made with direct payments. 12. Pagu is budget or the highest budget limit (budget ceiling). E. Sequence of procedurs 1. Strategic plan (Renstra) is prepared by the Faculty by involving related elements such as majors and study programs. Renstra is valid for 5 (five) years. The drafting team consists of Deans, Quality Assurance (GJM), majors, and study programs. 2. The preparation of the work program (proker) is based on the vision, mission, and objectives to be achieved, and refers to the strategic plan. The explanation of the work program is based on the 3 pillars set forth in the strategic plan, namely: a. Equity and expansion of educational access b. Improved quality, relevance, and competitiveness c. Strengthening governance, accountability, and public image 3. The reconciliation with majors and study program conducted to occur synchronization between financial data faculty with majors or study program. By this reconciliation, both the department and the study program will have a basis for calculating the allocation of funds for expenditures that support the operation in the next year. 4. Budget Business Plan (RBA) at the department or study program level is prepared by the Head of Department or Head of Study Program together with the finance staff to budget for next 1 year. Hal. vi

7 5. After the RBA at the department or study program is composed, the faculty will hold a working meeting by inviting Head of Major, Major Secretary, KPS, Head of Intitution, and finance personnel to discuss together with related RBAs that have been arranged as proof that faculty involve majors and courses in the preparation of the budget. 6. In the preparation of the budget refers to the acceptance and ceiling set by the Ministry of Finance and the university. Therefore, the Vice Dean for General and Finance together with the faculty's finance team revised the budget prepared by the department and study program. 7. After the RBA at the revised faculty level, the RBA is submitted to the university through the Work Plan Information System and Budget (SIREKA) with a cover letter from the Dean. 8. RBA faculty that submitted to university become part of university DIPA. 9. The University submits to the Ministry of Research, Technology and Higher Education (Kemenristekdikti) with attached RBA support data from the faculty. Then Kemenristekdikti submitted to the Finance Ministry to Budget Ceiling. 10. After being revised and getting approval from the Finance Ministry, DIPA submitted to university. 11. After the university obtains DIPA, the faculty submits a warrant pay letter SPM) of inventory fund (UP) at the beginning of the year and the letter is approved by the university through the Rector's Decree on Inventory fund. 12. Inventory fund (UP) given to the faculty and directly distributed to the department for operational expenditure. 13. The department or study program must be accountable for the funds spent by making SPJ. 14. After the SPJ enters and is compiled and corrected by the faculty's finance team, SPM GUP is created and submitted to the university to next subsequent disbursements. 15. In the middle of the year, there will be a revision of the Pagu from the university to facilitate the fulfillment of the budget and the use of funds. Hal. vii

8 F. Flow Chart Mulai Dekanat, Kajur, KPS, Ka. Badan, KTU, Kasubag Menyusun Rencana Strategis Fakultas (6 bulan) Rencana Strategis Fakultas Kajur, Sekjur, KPS, dan Tendik bagian Keuangan Menyusun RBA di Tingkat Jurusan/Prodi (5 hari) RBA Jurusan/ Prodi Dekanat, Kajur, KPS, Sekjur, SPS, Ka.Lab, KTU, Kasubag, Tendik bag. Keuangan Melaksanakan Raker RBA di Tingkat Fakultas (1 hari) RBA Fakultas (belum direvisi) Wadek Bidang Umum & Keu, KTU, Kasubag, Bendahara Penerimaan Pembatu, Bendahara Pengeluaran Pembantu Merevisi RBA di Tingkat Fakultas (5 hari) RBA Fakultas yang telah direvisi Mengajukan RBA yang telah disetujui Fakultas ke Bag. Perencanaan Universitas (2 hari) RBA Fakultas Universitas Mengajukan Pagu Anggaran ke Kemenristekdikti untuk diklarifikasi dan dilanjutkan ke Kemenkeu (8 bulan) Pagu Anggaran Universitas Kemenkeu Menyetujui DIPA DIPA Universitas Fakultas Memperoleh Pagu Anggaran DIPA Fakultas (1 bulan) DIPA Fakultas Memperoleh Uang Persediaan (UP) Fakultas (3 hari) Dana UP Mendistribusikan UP ke Jurusan/Prodi (1 hari) Dana UP Bag. Keuangan Jurusan/ Prodi Mengumpulkan SPJ (15 hari) SPJ Jurusan/Prodi Membuat Surat Perintah Membayar Ganti Uang Persediaan (SPM GUP) (7 hari) SPM GUP Pencairan dana GUP (3 hari) Dana GUP Selesai Hal. viii

9 G. References 1. The Government Regulation No. 90/2010 concerning the Formulation of Work Plan and Budget of State Ministries / intitution 2. The Regulation of the Minister of Finance No. 71/PMK.02/2013 concerning Guidance on Costs Standards, Cost Structure Standards, and Indexation in the Formulation of Work Plan and Budget of State Ministries or Institutions as amended by Regulation of the Minister of Finance No. 51/PMK.02/ The Regulation of Dirjen Perbendaharaan Departemen Keuangan No. PER- 66/PB/2005 concerning the mechanism of implementation of Payments on Expenses of State Revenue and Expenditure Budget as amended by Regulation of Dirjen Perbendaharaan Departemen Keuangan No. PER- 11/PB/2011, it is deemed necessary to stipulate the Inventory Fund (UP) of Brawijaya University in 2015 period. 4. The Regulation of the Minister of Finance of the Republic of Indonesia No. 33/PMK.02/2016 concerning the admission fee Standard of 2017 period. 5. The rector regulation No. 46/2016 concerning Special admission fee standard of Brawijaya University. 6. The Brawijaya University Regulation No. 1/2017 concerning quality Standard. 7. The rector regulation No. 45/2017 concerning amendment to Rector s regulation No. 47/2016 concerning calculation of Remuneration of Management Officers and Employees H. Attachements Here are forms and attachments needed to support the planning process, budgeting, and financial management of the Public Service Board. 1. Letter of application for filling SIREKA from the University 2. List of RBA fields 3. Invitation and attendance list of RBA revisions 4. Invitation and present list of final dissemination of RBA revision Hal. ix