Pelatihan Penelusuran Anggaran
Tgl 5-7 mei lalu saya mewakili Teknokra menjadi peserta dalam pelatihan Budget Tracking di Hotel Marcopollo, Pusbik dan Tifa Foundation penggagas acara ini. Sebelumnya saya tidak tau goal pelatihan ini, saya mengartikan istilah Budget Tracking adalah soal penelusuran anggaran. Namun dua orang fasilitator yang didatangkan dari Bandung, menawarkan metode dalam penelusuran anggaran dalam aspek penerimaan dan belanja. Pelatihan sendiri mengunakan metode berdiskusi, tanya jawab, dan roleplay, Peserta sering dibagi dalam beberapa kelompok untuk mendiskusikan DAKS (Dokumen Aanggaran Satuan Kerja) APBD Propinsi Lampung, yang di miliki oleh Pusbik. tujuannya: 1.untuk mengetahui kesesuaian atau ketidak sesuaian program/kegitan dengan komponen dan struktur belanja. 2. Ada tidaknya Mark-up, atau Mark-down dalam struktur dan komponen belanja sebuah kegiatan/program. 3. Ada tidaknya manfaat dan dampak kegiatan/program. 4. Mencari siapa pemanfaat (penikmat) sebuah kegiatan atau program. 5.informasi-informasi itu (1 sampai 4) berguna untuk memperbaiki desain kegiatan dan program dan pengelolaan keuanggannya.
Kemampuan dan keterampilan mengakses dan mengolah data dan informasi anggaran (dan yang relevan) sangat penting. “Kesulitan” budget tracking terutama terjadi pada aspek ini. Menjalin hubungan baik dengan politisi, birokrat dan pebisnis jadi sangat penting. Sedangkan analisisnya relatif sederhana, karena misalnya, ini hanya membandingkan antara yang normatif dan yang direalisasikan. Yang diperbandingkan biasanya menyangkut harga, volume dan kualitas dari sebuah barang dan jasa.
Metode pengumpulan data yang bisa dipakai dalam budget tracking ialah wawancara mendalam, testimoni, dan fokus group discussion.
TAHAPAN BUDGET TRACKING
Budget tracking adalah sebuah rangkain kegiatan yang terdiri dari beberapa tahap:
PERTAMA: mengidentifikasi “kasus” kegiatan (proyek) pembangunan yang akan ditreking. Kasus bisa digali sendiri karena kita punya rasa ingin tahu yang kuat dan terlatih, atau diberitahu orang lain. Berita di media masa bisa menjadi sumber inspirasi yang penting untuk menemukan kasus yang mau ditreking. Adakalanya kasus-kasus itu sedemikian banyak dan menarik sehingga kita sulit memutuskan mana yang mau ditreking. Oleh karena itu disini penting sekali kita membuat kriteria dalam memilih kasus. Paling tidak ada tida hal yang bisa dijadikan pegangan dalam memilih kasus: 1) dana kegiatan (proyek) pembangunan itu cukup besar, 2) kegiatan (proyek) pembangunan itu menyangkut hajat hidup orang banyak, 3) kegiatan (proyek) pembangunan itu penting secara politik.
KEDUA: menentukan level (tingkatan) budget tracking: apakah treking ini mau sampai ke tingkat 3 : analisis tentang manfaat dan impak kegiatan; tingkat 2, analisis output dan outcome; atau tingkat 1, analisis input kegiatan (dana, waktu dan orang). Selain menentukan level treking juga perlu diputuskan: apakah treking ini akan berhenti sampai pada diseminasi informasi (hasil treking) atau akan ditindaklanjuti dengan advokasi lanjutan.
KETIGA: mengidentifikasi dan merumuskan pertanyaan yang mau dijawab diungkap melalui treking ini. Kejelasan perumusan pertanyaan pada tahap ini akan menentukan jenis data dan informasi yang harus dikumpulkan. Pada tahap ini juga sangat penting untuk merumuskan tujuan treking dan implikasinya.
KEEMPAT: pengumpulan dan pengolahan data primer dan sekunder. Data primer bisa didapatkan melalui wawancara (biasanya wawancara mendalam), testimoni atau diskusi kelompok terfokus, survey. Data sekunder tentang anggaran dan data pendukungnya bisa didapat dari institusi pemerintah (dan parlemen). Keterampilan kita menjalin hubungan baik dengan para politisi (atau partai politik) dan birokrat bisa meningkatkan aksesibilitas kita dalam memperoleh data dan informasi tentang anggaran. Data sekunder yang paling penting dan harus dikuasai adalah DASK (Dokumen Anggaran Satuan Kerja).
KELIMA: data yang sudah diolah kemudian dianalisis secara sederhana, yaitu dengan cara membandingkan (data dan informasi/design) yang direncanakan dengan yang direalisasikan, atau antara yang normatif dengan pelaksanaannya (praktek). Dari perbandingan ini biasanya (bisa juga tidak) akan ditemukan adanya deviasi. Analisis kemudian diarahkan untuk mencari tahu apa deviasinya, seberapa jauh terjadi deviasi, mengapa terjadi deviasi.
KEENAM: penulisan laporan. Laporan ini memuat informasi tentang proses treking yang dilakukan (sehingga bisa diverifikasi oleh orang lain) dan juga hasil-hasil analisis (temuan treking).
KETUJUH: diseminasi hasil-hasil treking. Ini dapat dilakukan melalui seminar, diksusi, lokakarya, konferensi pers dan lain-lain. Pada dasarnya ini adalah kegiatan yang tujuannya menyebarluaskan hasil-hasil treking pada kalangan yang lebih luas.
KEDELAPAN: tindak lanjut hasil treking. Pertama, kalau dari hasil treking itu terekam jelas ada indikasi korupsi (pelanggaran aturan main, merugikan keuangan negara, memperkaya diri atau orang lain), maka hasil treking bisa dilaporkan ke kejaksaan, kepolisian atau Komisi meberantasan Korupsi (KPK) untuk disidik lebih jauh. Kedua, hasil treking itu bisa disampaikan sebagai umpan balik (feed back) kepada pimpinan pelaksana kegiatan (dulu istilahnya pimpro), kepala-kepala SKPD (Satuan Kerja Perangkat Daerah), walikota/bupati atau anggota parlemen.
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Pelatian selesai hari minggu pagi pukul 10.30. lalu Ahmad Yulden Erwin dari KoAK, menjadi Fasilitator untuk membuat rencana tindak lanjut, dia mengarahkan agar pesrta pelatihan untuk membuat koalisi advokasi anggaran, hampir semua peserta setuju untuk membuat koalisi ini. Teknokra sendiri dengan mempertimbangkan bahwa institusi pers yang harus menjaga independensi dan keterkaitan kepada kelompok kepentingan, memutuskan untuk tidak ikut dalam koalisi dan sepenuhnya mendukung terbentuknya koalisi.
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